This research analyzes the implementation of the Small Micro and Medium Enterprises (MSMEs) Development Program in the Corporate Social Responsibility (CSR) of PT Perkebunan Nusantara IV (PTPN IV) Regional 1 Medan. Using descriptive qualitative method, this research examines the effectiveness of the program through Matland's theory of implementation model, which is measured by four main indicators: policy accuracy, implementation, target, and environment. The research informants were selected by purposive sampling, including the Assistant of CSR MSME Funding, the Assistant of the CSR Sub-Division, the CSR Sub-Division Staff, and MSME actors. Data were collected through interviews, observation, and documentation. The results showed that the accuracy of PTPN IV's policy was considered strong, aligned with MSME issues and the company's mandate. In terms of implementation accuracy, the transfer of loan management to BRI is very effective, but the training program is still constrained by short duration and lack of assistance. In the aspect of target accuracy, the program succeeded in reaching MSMEs around the operational area, although challenges were found in the internal readiness of MSMEs to be intervened. The transfer of loans to BRI is an appropriate policy reform. Finally, in terms of environmental accuracy, PTPN IV utilizes authority and effective networking, but there is input for grouping training based on business type. In summary, the implementation of PTPN IV's CSR MSME program shows commitment and adaptation. However, its effectiveness can be optimized through reviewing the internal readiness of MSMEs and adjusting training and mentoring methods
                        
                        
                        
                        
                            
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