Pelaksanaan Corporate Social Responsibilty (CSR) Pada Perusahaan Agroindustri Ditinjau Dari UU Perseroan Terbatas (Studi Pada PT Madina Agrolestari Di Ds Sikapas, Muara Batang Gadis Mandailing Natal Sumatera Utara

Abstract

This study examines the implementation of Corporate Social Responsibility (CSR) in agroindustrial companies in light of Law Number 40 of 2007 concerning Limited Liability Companies and other related regulations. The study location is PT. Madina Agrolestari in DS Sikapas, Muara Batang Gadis, Mandailing Natal, North Sumatra. CSR is viewed as a legal obligation for companies, particularly in the plantation sector, which relies on the utilization of natural resources. This research uses a normative juridical method with a descriptive nature, supplemented by empirical data from interviews. The results indicate that PT. Madina Agrolestari's CSR implementation focuses primarily on social and religious aspects, such as health, religious, and educational assistance. However, this implementation remains partial and does not fully meet the triple bottom line principle (profit, people, planet). Environmental programs, for example, are still sporadic and unsustainable. Despite this, the CSR program has received a positive response from the community and support from the local government, thus strengthening the company's social legitimacy. Obstacles faced include budget constraints, the dynamics of community social needs, and a lack of integration of company policies. The author recommends that the government update CSR regulations, including success indicators and evaluation mechanisms, and provide incentives to companies that consistently implement them. For PT. Madina Agrolestari, it is recommended to expand the scope of CSR by balancing social, economic, and environmental aspects in a sustainable manner, and increasing transparency through annual reports. Thus, CSR implementation becomes not only a legal obligation but also a sustainable development strategy that provides broad benefits for both the community and the company.