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Journal : JURNAL RETENTUM

Penerapan Corporate Social Responsibility (CSR), Antara Tantangan dan Tuntutan Barthos, Megawati; Nugraha, Lingga; Sukendar Situmorang, Suhadi; Situmeang, Ojak
JURNAL RETENTUM Vol 5 No 2 (2023): SEPTEMBER
Publisher : Pascasarjana UDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/retentum.v7i1.5389

Abstract

This study aims to analyze the implementation of Corporate Social Responsibility (CSR) in Indonesia, focusing on the economic, social, and environmental dimensions that form the basis for CSR policies in this country. This study also explores the challenges faced in implementing CSR policies, as well as the factors that support and inhibit the implementation of CSR by companies. In this study, it was found that although there are regulations governing CSR, the main challenge lies in the lack of clarity of policies and the mismatch between the expectations of the community, companies, and the government. Supporting factors such as organizational culture and customer demand greatly influence the success of CSR implementation. Conversely, inhibiting factors such as minimal synchronization between the government and the business world and the lack of clear technical guidelines are significant obstacles to effective implementation. Therefore, more integrated policies and collaboration between the government, companies, and the community are needed to improve the implementation of CSR that has a positive impact on social and environmental sustainability.
Urgensi Penerapan Insolvency Test dalam Penyelesaian Kepailitan dan PKPU di Indonesia Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Nugraha, Lingga; Vic S., Binsar Jon
JURNAL RETENTUM Vol 5 No 2 (2023): SEPTEMBER
Publisher : Pascasarjana UDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/retentum.v7i1.5381

Abstract

The implementation of bankruptcy testing in the bankruptcy legal system in Indonesia is proposed as a step to improve justice and legal certainty for debtors and creditors. The bankruptcy test aims to ensure that the debtor is truly unable to pay his debts before being declared bankrupt. Although the current bankruptcy law does not explicitly regulate the bankruptcy test, its implementation is considered important to prevent bankruptcy abuse by irresponsible creditors. In this article, we discuss a comparison of the existing bankruptcy system with the need to implement the bankruptcy test, as well as the challenges that may arise, both from legal, administrative, and socio-economic aspects. Recommendations for changes to the Bankruptcy Law, strengthening supervision, and law enforcement are also proposed to ensure the implementation of the bankruptcy test is effective. By implementing the right bankruptcy test, it is hoped that the Indonesian bankruptcy system can be more transparent and fair.