TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) SEBAGAI KEWAJIBAN HUKUM: PENERAPAN TERHADAP , PT. PERTAMINA PATRA NIAGA PAREPARE
DOI:
https://doi.org/10.24252/iqtishaduna.v7i4.69039Abstrak
Abstrak
Penelitian ini bertujuan untuk menganalisis penerapan Corporate Social Responsibility (CSR) sebagai kewajiban hukum pada PT Pertamina Patra Niaga Parepare serta menilai dampaknya terhadap masyarakat sekitar. Penelitian menggunakan metode hukum empiris dengan pendekatan yuridis empiris, yaitu mengkaji ketentuan hukum terkait CSR dan implementasinya di lapangan melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan CSR pada PT Pertamina Patra Niaga Parepare telah dilaksanakan sesuai dengan ketentuan Pasal 74 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas dan diperkuat melalui Peraturan Menteri Lingkungan Hidup dan Kehutanan Nomor 1 Tahun 2021 tentang PROPER. Program CSR perusahaan mencakup bidang sosial, lingkungan, kesehatan, pendidikan, dan pemberdayaan ekonomi masyarakat melalui program UMKM. Pelaksanaan CSR dilakukan secara berkelanjutan dengan pendekatan pemberdayaan masyarakat dan melibatkan masyarakat melalui sosialisasi serta survei kebutuhan sebelum program dijalankan. Hasil penelitian juga menunjukkan bahwa program CSR memberikan dampak positif terhadap peningkatan kesejahteraan masyarakat, khususnya pada bidang kesehatan masyarakat, pemberdayaan ekonomi keluarga, dan pembinaan kelompok rentan. Dengan demikian, CSR pada PT Pertamina Patra Niaga Parepare tidak hanya bersifat formalitas administratif, tetapi telah menjadi bentuk tanggung jawab sosial perusahaan yang substantif dan berorientasi pada pembangunan berkelanjutan.
Kata Kunci (Bahasa Indonesia): Corporate Social Responsibility (CSR), kewajiban hukum, pemberdayaan masyarakat, PT Pertamina Patra Niaga Parepare, PROPER.
Abstract
This study aims to analyze the implementation of Corporate Social Responsibility (CSR) as a legal obligation at PT Pertamina Patra Niaga Parepare and to evaluate its impact on the surrounding community. The study employed an empirical legal research method with a juridical-empirical approach by examining legal provisions concerning CSR and their implementation in practice through interviews and documentation studies. The findings reveal that the implementation of CSR at PT Pertamina Patra Niaga Parepare has been carried out in accordance with Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies and strengthened by the Regulation of the Minister of Environment and Forestry Number 1 of 2021 concerning PROPER. The company’s CSR programs include social, environmental, health, education, and community economic empowerment sectors through MSME development programs. CSR implementation is conducted sustainably through a community empowerment approach and involves the community through socialization and needs assessment surveys prior to program execution. The study also indicates that CSR programs have positively contributed to improving community welfare, particularly in public health, family economic empowerment, and support for vulnerable groups. Therefore, CSR at PT Pertamina Patra Niaga Parepare is not merely an administrative formality but has become a substantive form of corporate social responsibility oriented toward sustainable development.
Keywords (English): Corporate Social Responsibility (CSR), legal obligation, community empowerment, PT Pertamina Patra Niaga Parepare, PROPER.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Sofian Irwansyah, Zainal Said, Zulfikar Ikhsan, Nur Azhar Sikrullah

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Once an article was published in the journal, the author(s) are:
- to retain copyright and grant to the journal right licensed under Creative Commons License Attribution that allows others to share the work with an acknowledgement of the work's authorship.
- permitted to publish their work online in third parties as it can lead wider dissemination of the work, with an acknowledgement of its initial publication in this journal
- continue to be the copyright owner and allow the journal to publish the article with the CC BY-NC-SA license
- receiving a DOI (Digital Object Identifier) of the work.





