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Abstract
ABSTRAK
Badan Usaha Milik Desa (BUMDes) merupakan lembaga usaha yang bisa mendapatkan modal awal berupa penyertaan modal desa yang bersumber dari Anggaran Pendapatan Belanja Desa (APB Desa). Penyertaan modal desa salah satunya dapat terdiri atas hibah dari pihak ketiga, yang contohnya berupa dana Corporate Social Responsibility (CSR). Dalam pelaksanaannya, terdapat beberapa permasalahan terkait pertanggungjawaban hukum atas dana CSR yang diberikan oleh perusahaan kepada BUMDes melalui APB Desa. Metode penelitian yang digunakan adalah metode pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analitis. Analisa data dilakukan dengan menggunakan metode normatif kualitatif. Hasil penelitian menunjukkan bahwa bentuk pertanggungjawaban hukum BUMDes atas pengelolaan CSR yang diberikan oleh perusahaan melalui APB Desa bahwa BUMDes sebagai penerima dana CSR bertanggung jawab kepada Pemerintah Desa sebagai penyalur dana CSR yang disalurkan melalui APB Desa, dan untuk selanjutnya Pemerintah Desa bertanggung jawab terhadap perusahaan yang memberikan dana CSR tersebut kepada BUMDes melalui Pemerintah Desa.
Kata kunci: anggaran pendapatan belanja desa; badan usaha milik desa; pengelolaan corporate social responsibility; penyertaan modal.
ABSTRACT
Village-Owned Enterprises are business institutions that can get initial capital in the form of village capital participation sourced from the Village Expenditure Budget. One of the investments in village capital can consist of grants from third parties, for example in the form of Corporate Social Responsibility funds. In its implementation, there are several issues related to legal liability for Corporate Social Responsibility funds provided by companies to Village-Owned Enterprises through the Village Expenditure Budget. The research method used is a normative juridical approach with descriptive analytical research specifications. Data analysis was performed using qualitative normative methods. The results showed that the Village-Owned Enterprises legal responsibility for managing Corporate Social Responsibility provided by companies through the Village Expenditure Budget that Village-Owned Enterprises as Corporate Social Responsibility recipients are responsible to the Village Government as a channeler of Corporate Social Responsibility funds channeled through the Village Expenditure Budget, and henceforth the Village Government is responsible for companies that provide Corporate Social Responsibility funds are provided to Village-Owned Enterprises through the Village Government.
Keywords: equity capital; management of corporate social responsibility; village expenditure budget; village owned enterprises.
Keywords
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References
- Buku
- Hendrik Budi Untung, Corporate Social Responsibility, Sinar Grafika, Yogyakarta: 2008.
- Jurnal
- Valentina Queen Chintary dan Asih Widi Lestari, “Peran Pemerintah Desa dalam Mengelola BUMDes”, JISIP, Vol. 5, No. 2: 2016.
- Y. Sogar Simamora, “Karakteristik, Pengelolaan dan Pemeriksaan Badan Hukum Yayasan di Indonesia”, Fakultas Hukum Universitas Airlangga Surabaya: Jurnal Rechtsvinding Media Pembinaan Hukum Nasional, Vol. 1 No. 2, Agustus 2012.
- Peraturan Perundang-Undangan
- Peraturan Menteri Dalam Negeri Nomor 39 Tahun 2010 Tentang Badan Usaha Milik Desa.
- Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa.
- Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas
References
Buku
Hendrik Budi Untung, Corporate Social Responsibility, Sinar Grafika, Yogyakarta: 2008.
Jurnal
Valentina Queen Chintary dan Asih Widi Lestari, “Peran Pemerintah Desa dalam Mengelola BUMDes”, JISIP, Vol. 5, No. 2: 2016.
Y. Sogar Simamora, “Karakteristik, Pengelolaan dan Pemeriksaan Badan Hukum Yayasan di Indonesia”, Fakultas Hukum Universitas Airlangga Surabaya: Jurnal Rechtsvinding Media Pembinaan Hukum Nasional, Vol. 1 No. 2, Agustus 2012.
Peraturan Perundang-Undangan
Peraturan Menteri Dalam Negeri Nomor 39 Tahun 2010 Tentang Badan Usaha Milik Desa.
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 4 Tahun 2015 Tentang Pendirian, Pengurusan dan Pengelolaan, dan Pembubaran Badan Usaha Milik Desa.
Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas