<![CDATA[This study aims to reconceptualize the regulation of grants by Regional-Owned Enterprises (BUMD) in Corporate Social Responsibility (CSR) programs through a benefit principle approach. The focus of this study is to provide recommendations for regulatory concepts to be used in the future. The theoretical framework of this study is based on the concept of regulating BUMD in carrying out CSR obligations by looking at the applicable legal basis and analysis to encourage the reconceptualization of CSR programs through grant mechanisms by BUMD. The literature review includes a legal review that regulates Social and Environmental Responsibility obligations within the scope of the CSR program and a reconceptualization of grant regulations that can be carried out by BUMD in implementing the CSR program. This study uses a normative juridical method through a review of law-based literature and legal references to analyze the legal issues that occur. Results: This study shows that there is no legal term regarding grants by BUMD and can trigger inequality in APBD grants. On the other hand, the implementation of CSR through grants must consider the principle of benefit by considering real and sustainable social impacts. Novelty from this study concludes that the concept of CSR through grants by BUMD can be formulated through the principle of benefit based on maqssidu shari'ah without leaving out the aspects of legal certainty, public benefit, and sustainable development.]]>
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