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JURNAL RUANG HUKUM
Published by Gayaku Publisher
ISSN : -     EISSN : 29630479     DOI : https://doi.org/10.58222/juruh.v2i2.483
JURNAL RUANG HUKUM merupakan jurnal ilmiah yang berisikan gagasan dan pengetahuan hukum yang berasal dari akademisi, peneliti dan praktisi dibidang hukum, atas fenomena hukum yang jamak terjadi di masyarakat. fenomana hukum yang tercipta dari proses pembentukan undang-undang hingga proses pelaksanaan undang-undang tersebut. JURNAL RUANG HUKUM terbit sebanyak 2 (dua) kali dalam 1 (satu) tahun yaitu (Januari-Juni dan Juli-Desember). Artikel yang masuk akan dinilai oleh peer-reviewer, dan jika dipandang layak akan diterbitkan, JURNAL RUANG HUKUM menerima artikel dari Ilmuwan, baik dalam maupun luar negeri yang fokus dengan kajian tersebut dapat berkontribusi dan mengkomunikasikan hasil penelitiannya dalam jurnal ini. Ruang lingkup Jurnal Ruang Hukum adalah: A. Hukum 1. hukum perdata, 2. hukum pidana, 3. hukum administrasi, 4. hukum militer, 5. hukum konstitusional, 6. hukum internasional. B. Yudikatif: 1. manajemen kasus pengadilan 2. manajemen peradilan. C. Kriminologi dan Hukum: D. Victimology dan Hukum E. Forensik dan Hukum
Arjuna Subject : Ilmu Sosial - Hukum
Articles 1 Documents
Search results for , issue "vol. 5 no. 1 (2026)" : 1 Documents clear
Mechanism for the Distribution of Corporate Social Responsibility (CSR) Based on Government Regulation No. 47 of 2012 Muhammad Taufiq Arrafi; Agustin Hanapi; T. Surya Reza
JURNAL RUANG HUKUM Vol. 5 No. 1 (2026)
Publisher : Gayaku Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/crthxr91

Abstract

This study is motivated by the challenges in implementing Government Regulation No. 47 of 2012 concerning the Social and Environmental Responsibility of Limited Liability Companies, particularly the lack of clarity in supervisory mechanisms, weaknesses in sanction provisions, and the gap between national regulations and their practical implementation. These issues have reduced the effectiveness of Corporate Social Responsibility (CSR) as an instrument for sustainable development in Indonesia. This research employs a qualitative descriptive library research approach, drawing upon statutory regulations, books, peer-reviewed journal articles, and research reports published between 2020 and 2025. Data were collected through document analysis and examined using content analysis and descriptive qualitative analysis, supported by source and theoretical triangulation to ensure data validity. The findings indicate that Government Regulation No. 47 of 2012 comprehensively regulates the CSR distribution mechanism, including planning and budgeting by the Board of Directors with the approval of the Board of Commissioners or the General Meeting of Shareholders (GMS), the recognition of CSR expenditures as corporate expenses, and accountability and transparency through annual reporting, further reinforced by Minister of Law Regulation No. 49 of 2025. Nevertheless, significant weaknesses remain, particularly regarding the legal provisions governing responsible entities, the delegative nature of sanctions, and inconsistencies in the definition of CSR across different statutory regulations. The study concludes that although a legal framework for CSR has been established, its implementation continues to face structural challenges that require regulatory strengthening. The practical implications of this study include revising Government Regulation No. 47 of 2012 to incorporate explicit sanctions, harmonizing CSR definitions across relevant legislation, and strengthening the role of local governments through regional CSR regulations that integrate corporate CSR programs with regional development plans.

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