Penelitianini bertujuan untuk memperoleh pemahaman mendalam mengenai pelaksanaan dan pertanggungjawaban kegiatan PKBL yang dilaksanakan oleh PT Semen Baturaja. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif dengan paradigma interpretif. Data diperoleh melalui observasi semi partisipan, wawancara dengan pegawai perusahaan dan mitra binaan, serta dokumentasi. Hasil penelitian menyimpulkan bahwa PKBL merupakan wujud tanggung jawab sosial perusahaan yang sudah memenuhi dimensi triple bottom line. Dimensi sosial dilaksanakan melalui kegiatan Bina Lingkungan dan BUMN Peduli, dimensi environmental dilaksanakan melalui kegiatan penanaman pohon, dan dimensi financial melalui pemberian kredit lunak dan pembinaan usaha kepada UKM. Laporan kegiatan PKBL disusun triwulanan dan tahunan untuk diserahkan langsung kepada Menteri BUMN dan diinput ke dalam portal PKBL. Kata kunci : PKBL, pembinaan UKM, bantuan sosial, tanggung jawab sosial ABSTRACT This research aims are to gain a deep understanding about implementation and accountability of PKBL activities that have been undertaken by PT Semen Baturaja. The method used is case study, with qualitative approach with interpretive paradigms. Data were obtained through semi-participant observation, interviews with employees of the company and foster partners, as well as documentation. This research concludes that PKBL is a form of corporate social responsibility which already meet the triple bottom line dimensions. The social dimension is implemented through Bina Lingkungan and BUMN Peduli activities, environmental dimension is implemented through planting trees activity, and financial dimension is implemented through provision of soft loans and business training to Small-Medium Enterprises (SMEs). PKBL activity reports are prepared quarterly and annually, submitted directly to SOE Minister and inputted into PKBL portal. Keywords: PKBL, SMEs training, social support, social responsibility