ANALISIS DATA PENYALAHGUNAAN DANA BANTUAN CSR

Abstrak

 This study examines the misuse of Corporate Social Responsibility (CSR) funds that occurred in Bakan Village, Bolaang Mongondow Regency, with a focus on the involvement of village officials in the corruption of CSR funds provided by PT J Resources Bolaang Mongondow. Normatively, CSR is regulated under Article 74 of Law Number 40 of 2007 on Limited Liability Companies and is intended to support community welfare and sustainable development in areas surrounding corporate operations. However, in practice, weak mechanisms of supervision, transparency, and accountability have created opportunities for the misappropriation of CSR funds, resulting in losses to the local community. This research employs a normative juridical method with a descriptive-analytical approach, supported by library research and case analysis. The findings indicate that the actions of the village head and the contractor in managing CSR funds may be classified as corruption offenses as stipulated in Article 2 and/or Article 3 of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001, as they were carried out unlawfully to benefit  themselves or others and caused harm to public interests. This study underscores the importance of strengthening local regulations, enhancing governmental and community oversight, and implementing principles of good governance and corporate due diligence in the execution of CSR programs to prevent the recurrence of similar corrupt practices at the village governance level.