Oktasega Distakurnia, Dr. Budi Sаntoso, S.H,LL.M., Setiawan Wicaksono, S.H,M.kn Fakultas Hukum Universitas Brawijaya Malang Email: oktasega@gmail.com ABSTRAK Merujuk pada Pasal 1 angka (3) Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas terdapat kata “komunitas setempatâ€, bahwa Tanggung Jawab Sosial dan Lingkungan (TJSL) suatu kegiatan yang ditujukan untuk “komunitas setempatâ€. Tetapi dalam undang-undang ini tidak ada suatu makna yang pasti tentang “komunitas setempatâ€. Komunitas setempat merupakan objek yang penting dalam pelaksanaan TJSL, jika makna dari “komunitas setempat†itu sendiri tidak jelas maka perusahaan-perusahaan akan menjalankan TJSL dengan stigma bahwa TJSL hanya merupakan kegiatan ekonomi mereka saja dan mengesampingkan aspek sosial ataupun aspek lingkungannya.Penelitian ini merupakan penelitian yuridis-normatif yaitu penelitian yang difokuskan untuk mengkaji kaidah-kaidah atau norma-norma dalam hukum positif.Penelitian ini menggunakan pendekatan Pendekatan Konsep (conceptual approach), Pendekatan Perundang-undangan (statute approach), dan Pendekatan Kasus (case approach). Penelusuran bahan hukum primer, sekunder, dan tersier dilakukan melalui studi kepustakaan (library research) dengan cara menghimpun semua peraturan perundang-undangan dan buku-buku. Semua data yang didapat dari perundang-undangan, teori dari buku, akan disusun secara sistematis agar mempermudah proses analisis. Teknik analisis bahan hukum yang digunakan dalam penelitian ini adalah dengan interpretasi gramatikal dan deskriptif. Kata Kunci: Tanggung Jawab Sosial dan Lingkungan,Pasal 74 Juncto Pasal 1 ayat 3 Undang-Undang no. 40 Tahun 2007  ABSTRACT Article 1 point (3) of Law Number 40 of 2007 concerning Limited Liability Company with a phrase ‘local community’ in the Article specifically states that Corporate Environmental and Social Responsibility (hereinafter TJSL) is addressed to ‘local community’. However, in the Article, there is no consistent meaning of ‘local community’. The local community is seen as an important object for the implementation of TJSL. When the inconsistent meaning true, companies will then perform the TJSL with their understanding that the program is only deemed as part of economic activity and it may overlook true social or environmental aspects. This research was conducted based on normative-juridical method focused on studying principles and norms of positive law. Conceptual, statute, and case approaches were also used in the research. Primary, secondary, and tertiary legal materials were obtained from library research where legislation and information from books were gathered. All the obtained data from legislation, theories, and books were systematically arranged to allow easier process of analysis. The analysis technique of the legal materials employed grammatical and descriptive interpretation. From the research result, it is learned that the TJSL in Indonesia still requires much improvement, where regulation governing the scope of the term ‘local community’ needs to be added in the Law that regulates TJSL. The TJSL program not implemented based on the needs of the society will spark dispute among the local people living near an operating company. Moreover, a study on the regulation of the TJSL program performed by companies is also required and it is expected to give insight on how the program should be appropriately performed to meet the needs of the local community. It is also essential to find out the lack of the program performed by companies to allow re-planning program set for the improvement of the TJSL for more effective and efficient program. Keywords: corporate environmental and social responsibility, Article 74 in conjunction to Article 1 Paragraph 3 of Law Number 40 of 2007.
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