Main Article Content
Abstract
Tujuan: Penelitian ini bertujuan untuk menganalisis peluang dan tahapan penerapan Creating Shared Value (CSV) dalam kebijakan Tanggung Jawab Sosial dan Lingkungan Perusahaan (TJSLP) di Provinsi Jawa Tengah sebagai bentuk transformasi paradigma CSR menuju pendekatan pembangunan yang kolaboratif dan berkelanjutan. Hipotesis utama penelitian ini menyatakan bahwa keberhasilan penerapan CSV sangat bergantung pada pemahaman konseptual, keberadaan regulasi adaptif, serta sinergi lintas sektor antara pemerintah daerah dan perusahaan.
Metode Penelitian: Penelitian menggunakan metode yuridis normatif dengan pendekatan konseptual, perundang-undangan, dan kasuistik. Data dikumpulkan melalui studi kepustakaan atas dokumen kebijakan, peraturan perundang-undangan, serta laporan resmi pemerintah daerah dan forum TJSLP.
Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa implementasi CSV masih berada dalam tahap awal dan menghadapi tantangan berupa keterbatasan regulatif, belum meratanya pemahaman antar-OPD, serta lemahnya mekanisme koordinasi. Meskipun demikian, terdapat peluang besar untuk menginstitusionalisasikan CSV melalui pembaruan kebijakan, penguatan kelembagaan forum TJSLP, serta penyusunan peta jalan berbasis klaster lokal.
Implikasi: Penelitian ini memberikan implikasi strategis bagi pengembangan kebijakan pembangunan daerah berbasis nilai bersama dan mendorong agenda penelitian lanjutan yang lebih partisipatif dan berbasis evaluasi kinerja terukur.
Keywords
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References
- Al Hamid, S., Ngiu, Z., & Mailensun, T. P. (2021). Peran Pemerintah Daerah dalam Pengelolaan Corporate Social Responsibility. Gorontalo Journal of Government and Political Studies, 4(1), 167. https://doi.org/10.32662/gjgops.v4i1.1460
- Ashurov, S., Musse, O. S. H., & Abdelhak, T. (2024). Evaluating Corporate Social Responsibility in Achieving Sustainable Development and Social Welfare. BRICS Journal of Economics, 5(2), 77–102. https://doi.org/10.3897/brics-econ.5.e121429
- Breliastiti, R., & Josephine, K. (2017). Creating Shared Value (CSV) as a Development of Corporate Social Responsibility (CSR) in Indonesia. Advanced Science Letters, 23(8), 7039–7041. https://doi.org/10.1166/asl.2017.9284
- Febiola, C. P., Susanti, S., Pratiwi, C. A., & Rumelawanto, F. P. P. (2024). Corporate Social Responsibility in Limited Liability Companies in National Mining Law. Journal of Law and Policy Transformation, 9(2), 230–245. https://doi.org/10.37253/jlpt.v9i2.10109
- Firdausijah, R. T. (2019). Collaborative Governance Model in Social Responsibility Program. Proceedings of the First International Conference on Administration Science (ICAS 2019). https://doi.org/10.2991/icas-19.2019.94
- Fitriadi, S. (2020). Corporate Social Responsibility, Social and Community Development Program as the Implementation of Gcg At PT PLN (Persero). Journal of Accounting and Finance Management, 1(1), 38–46. https://doi.org/10.38035/jafm.v1i1.9
- Harjono, D. K. (2022). Akibat Hukum Dan Kekaburan Norma Dalam Pengaturan Undang-Undang Tentang Tanggung Jawab Sosial Perseroan Terbatas. Veritas et Justitia, 8(2), 444–460. https://doi.org/10.25123/vej.v8i2.5742
- Harventy, G. (2020). Implementasi Program Tanggung Jawab Sosial Perusahaan Dalam Menciptakan Manfaat Bersama (Creating Share Value). Jurnal Akademi Akuntansi, 3(1), 36. https://doi.org/10.22219/jaa.v3i1.11161
- Hasan, A. I., & Laksmono, B. S. (2023). Implementation of Creating Shared Value at PT Pegadaian (Persero) Case Study of Alamanda Sejahtera Waste Bank Assistance Program in Bekasi City. Devotion : Journal of Research and Community Service, 4(6), 1289–1296. https://doi.org/10.59188/devotion.v4i6.493
- Hazen, T. L. (2020). Corporate and Securities Law Impact on Social Responsibility and Corporate Purpose. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3542833
- Hutomi, L. M. (2023). Dampak Konteks Internal dan Eksternal terhadap Creating Shared Value (CSV) Perusahaan Energi Terbarukan. Journal of Social Development Studies, 4(1), 230–241. https://doi.org/10.22146/jsds.5884
- Indah Pratiwi, L., Pujianto, P., & Supeni, E. (2024). Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 846–854. https://doi.org/10.53494/jira.v10i2.643
- Jumde, A., & du Plessis, J. (2022). Legislated Corporate Social Responsibility (CSR) in India: The Law and Practicalities of its Compliance. Statute Law Review, 43(2), 170–197. https://doi.org/10.1093/slr/hmaa004
- Kerebungu, F., & Fathimah, S. (2022). Corporate Social Responsibility (CSR) and Socio-Economic Change of Post-Reclamation Community in South Wenang Urban Village, Manado City. Komunitas, 14(1), 107–117. https://doi.org/10.15294/komunitas.v14i1.30337
- Machfudt, Y., & BZ, F. S. (2023). Kinerja Keuangan Dalam Perspektif Lingkungan: Studi Pada Perusahaan Manufaktur Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(2), 158–168. https://doi.org/10.24815/jimeka.v8i2.21063
- Menghwar, P. S., & Daood, A. (2021). Creating shared value: A systematic review, synthesis and integrative perspective. International Journal of Management Reviews, 23(4), 466–485. https://doi.org/10.1111/ijmr.12252
- Muh Faizal Anshori, & Masiyah Kholmi. (2024). Implementasi Creating Shared Value (CSV) Untuk Membangun Bisnis Berkelanjutan di Indonesia. Jurnal Bintang Manajemen, 2(2), 94–99. https://doi.org/10.55606/jubima.v2i2.3064
- Ollivier de Leth, D., & Ros-Tonen, M. A. F. (2022). Creating Shared Value Through an Inclusive Development Lens: A Case Study of a CSV Strategy in Ghana’s Cocoa Sector. Journal of Business Ethics, 178(2), 339–354. https://doi.org/10.1007/s10551-021-04808-1
- Purnama, H., & Iskandar, I. (2024). A Critical Analysis of Social Engineering Theory in the Context of Legal Development in Indonesia. ULIL ALBAB : Jurnal Ilmiah Multidisiplin, 3(12), 54–67. https://doi.org/10.56799/jim.v3i12.5812
- Purnaweni, H., Yazid, I., Arifah, M. N., & Qomariah, A. (2021). Community Development in Kemijen Village, East Semarang: A Corporate Social Responsibility in Practice. Jurnal Ilmu Lingkungan, 19(1), 83–88. https://doi.org/10.14710/jil.19.1.83-88
- Raden Sultani Indragunawan, Risky Tri Listirta, & Moh. Bangkit Ramadhan. (2023). Creating Shared Value Utilization of Faba Pltu Pacitan. Indonesian Journal of Social Responsibility Review (IJSRR), 2(2), 102–117. https://doi.org/10.55381/ijsrr.v2i2.189
- Rahmawati, D. H., Rizky, A., Mustikasari, R. P., & Tutiasri, R. P. (2023). Creating Shared Value (Csv) Melalui Ruang Swakriya Sebagai Pemberdayaan Masyarakat Secara Berkelanjutan Di Surabaya. Perspektif Komunikasi: Jurnal Ilmu Komunikasi Politik Dan Komunikasi Bisnis, 7(2), 229. https://doi.org/10.24853/pk.7.2.229-240
- Religia, Y., & Mardiana, T. (2023). Penerapan Program CSR Berbasis ISO 26000 dan CSV: Meningkatkan Tanggung Jawab Sosial Perusahaan dalam Industri. Lentera Pengabdian, 1(04), 381–390. https://doi.org/10.59422/lp.v1i04.141
- Saputra, T. E. (2023). Implications of Taxation Cluster for the Improvement of Indonesian Economy in the Perspective of Omnibus Law. Amsir Law Journal, 5(1), 37–47. https://doi.org/10.36746/alj.v5i1.297
- Saputra, T. E., & Prabowo, R. E. (2025). Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System. Advances in Taxation Research, 3(1), 15–27. https://doi.org/10.60079/atr.v3i1.424
- Saputra, T. E., & Putri, G. A. (2024). Strategi Kepolisian Republik Indonesia Dalam Penanganan Anak Yang Terpapar Radikalisme Di Lingkungan Keluarga. Vifada Assumption Journal of Law, 2(2), 13–25. https://doi.org/10.70184/95p0dp33
- Silva, A. F., Sánchez-Hernández, M. I., & Carvalho, L. C. (2023). Local Public Administration in the Process of Implementing Sustainable Development Goals. Sustainability, 15(21), 15263. https://doi.org/10.3390/su152115263
- Singkali, A. C., & Sasongko, G. (2022). Creating Shared Value for Millennial Age: Case Study of PT. Nestle Indonesia. Jurnal Studi Sosial Dan Politik, 6(1), 126–133. https://doi.org/10.19109/jssp.v6i1.11536
- Soesilo, B. W., & Rudito, B. (2022). Social License as a Corporate Sustainability Strategy PT Pupuk Kalimantan Timur. Indonesian Journal of Social Responsibility Review (IJSRR), 1(1), 13–19. https://doi.org/10.55381/ijsrr.v1i1.22
- Tuhana, Wiwoho, J., & Handayani, I. G. A. K. R. (2023). Instrumentalizing Community Participation With Responsive Legal Internalization in The Public Sector Selection Process. International Journal of Public Policy and Administration Research, 10(1), 14–23. https://doi.org/10.18488/74.v10i1.3292
- Vertygo, S., Starmans, S., Kijne, A., Leyequién, E., Sinlae, D. V., Moata, M. R. S., & Abolla, N. (2022). Broadening Partnership for Strengthening the Networks of Politani Kupang. Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement), 8(3), 119. https://doi.org/10.22146/jpkm.66045
- Widyawati, A. (2020). The Role of the Law in Development Acceleration to Generate People Well-Being. Jurnal Hukum Progresif, 8(2), 98–109. https://doi.org/10.14710/jhp.8.2.98-109
References
Al Hamid, S., Ngiu, Z., & Mailensun, T. P. (2021). Peran Pemerintah Daerah dalam Pengelolaan Corporate Social Responsibility. Gorontalo Journal of Government and Political Studies, 4(1), 167. https://doi.org/10.32662/gjgops.v4i1.1460
Ashurov, S., Musse, O. S. H., & Abdelhak, T. (2024). Evaluating Corporate Social Responsibility in Achieving Sustainable Development and Social Welfare. BRICS Journal of Economics, 5(2), 77–102. https://doi.org/10.3897/brics-econ.5.e121429
Breliastiti, R., & Josephine, K. (2017). Creating Shared Value (CSV) as a Development of Corporate Social Responsibility (CSR) in Indonesia. Advanced Science Letters, 23(8), 7039–7041. https://doi.org/10.1166/asl.2017.9284
Febiola, C. P., Susanti, S., Pratiwi, C. A., & Rumelawanto, F. P. P. (2024). Corporate Social Responsibility in Limited Liability Companies in National Mining Law. Journal of Law and Policy Transformation, 9(2), 230–245. https://doi.org/10.37253/jlpt.v9i2.10109
Firdausijah, R. T. (2019). Collaborative Governance Model in Social Responsibility Program. Proceedings of the First International Conference on Administration Science (ICAS 2019). https://doi.org/10.2991/icas-19.2019.94
Fitriadi, S. (2020). Corporate Social Responsibility, Social and Community Development Program as the Implementation of Gcg At PT PLN (Persero). Journal of Accounting and Finance Management, 1(1), 38–46. https://doi.org/10.38035/jafm.v1i1.9
Harjono, D. K. (2022). Akibat Hukum Dan Kekaburan Norma Dalam Pengaturan Undang-Undang Tentang Tanggung Jawab Sosial Perseroan Terbatas. Veritas et Justitia, 8(2), 444–460. https://doi.org/10.25123/vej.v8i2.5742
Harventy, G. (2020). Implementasi Program Tanggung Jawab Sosial Perusahaan Dalam Menciptakan Manfaat Bersama (Creating Share Value). Jurnal Akademi Akuntansi, 3(1), 36. https://doi.org/10.22219/jaa.v3i1.11161
Hasan, A. I., & Laksmono, B. S. (2023). Implementation of Creating Shared Value at PT Pegadaian (Persero) Case Study of Alamanda Sejahtera Waste Bank Assistance Program in Bekasi City. Devotion : Journal of Research and Community Service, 4(6), 1289–1296. https://doi.org/10.59188/devotion.v4i6.493
Hazen, T. L. (2020). Corporate and Securities Law Impact on Social Responsibility and Corporate Purpose. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3542833
Hutomi, L. M. (2023). Dampak Konteks Internal dan Eksternal terhadap Creating Shared Value (CSV) Perusahaan Energi Terbarukan. Journal of Social Development Studies, 4(1), 230–241. https://doi.org/10.22146/jsds.5884
Indah Pratiwi, L., Pujianto, P., & Supeni, E. (2024). Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 846–854. https://doi.org/10.53494/jira.v10i2.643
Jumde, A., & du Plessis, J. (2022). Legislated Corporate Social Responsibility (CSR) in India: The Law and Practicalities of its Compliance. Statute Law Review, 43(2), 170–197. https://doi.org/10.1093/slr/hmaa004
Kerebungu, F., & Fathimah, S. (2022). Corporate Social Responsibility (CSR) and Socio-Economic Change of Post-Reclamation Community in South Wenang Urban Village, Manado City. Komunitas, 14(1), 107–117. https://doi.org/10.15294/komunitas.v14i1.30337
Machfudt, Y., & BZ, F. S. (2023). Kinerja Keuangan Dalam Perspektif Lingkungan: Studi Pada Perusahaan Manufaktur Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(2), 158–168. https://doi.org/10.24815/jimeka.v8i2.21063
Menghwar, P. S., & Daood, A. (2021). Creating shared value: A systematic review, synthesis and integrative perspective. International Journal of Management Reviews, 23(4), 466–485. https://doi.org/10.1111/ijmr.12252
Muh Faizal Anshori, & Masiyah Kholmi. (2024). Implementasi Creating Shared Value (CSV) Untuk Membangun Bisnis Berkelanjutan di Indonesia. Jurnal Bintang Manajemen, 2(2), 94–99. https://doi.org/10.55606/jubima.v2i2.3064
Ollivier de Leth, D., & Ros-Tonen, M. A. F. (2022). Creating Shared Value Through an Inclusive Development Lens: A Case Study of a CSV Strategy in Ghana’s Cocoa Sector. Journal of Business Ethics, 178(2), 339–354. https://doi.org/10.1007/s10551-021-04808-1
Purnama, H., & Iskandar, I. (2024). A Critical Analysis of Social Engineering Theory in the Context of Legal Development in Indonesia. ULIL ALBAB : Jurnal Ilmiah Multidisiplin, 3(12), 54–67. https://doi.org/10.56799/jim.v3i12.5812
Purnaweni, H., Yazid, I., Arifah, M. N., & Qomariah, A. (2021). Community Development in Kemijen Village, East Semarang: A Corporate Social Responsibility in Practice. Jurnal Ilmu Lingkungan, 19(1), 83–88. https://doi.org/10.14710/jil.19.1.83-88
Raden Sultani Indragunawan, Risky Tri Listirta, & Moh. Bangkit Ramadhan. (2023). Creating Shared Value Utilization of Faba Pltu Pacitan. Indonesian Journal of Social Responsibility Review (IJSRR), 2(2), 102–117. https://doi.org/10.55381/ijsrr.v2i2.189
Rahmawati, D. H., Rizky, A., Mustikasari, R. P., & Tutiasri, R. P. (2023). Creating Shared Value (Csv) Melalui Ruang Swakriya Sebagai Pemberdayaan Masyarakat Secara Berkelanjutan Di Surabaya. Perspektif Komunikasi: Jurnal Ilmu Komunikasi Politik Dan Komunikasi Bisnis, 7(2), 229. https://doi.org/10.24853/pk.7.2.229-240
Religia, Y., & Mardiana, T. (2023). Penerapan Program CSR Berbasis ISO 26000 dan CSV: Meningkatkan Tanggung Jawab Sosial Perusahaan dalam Industri. Lentera Pengabdian, 1(04), 381–390. https://doi.org/10.59422/lp.v1i04.141
Saputra, T. E. (2023). Implications of Taxation Cluster for the Improvement of Indonesian Economy in the Perspective of Omnibus Law. Amsir Law Journal, 5(1), 37–47. https://doi.org/10.36746/alj.v5i1.297
Saputra, T. E., & Prabowo, R. E. (2025). Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System. Advances in Taxation Research, 3(1), 15–27. https://doi.org/10.60079/atr.v3i1.424
Saputra, T. E., & Putri, G. A. (2024). Strategi Kepolisian Republik Indonesia Dalam Penanganan Anak Yang Terpapar Radikalisme Di Lingkungan Keluarga. Vifada Assumption Journal of Law, 2(2), 13–25. https://doi.org/10.70184/95p0dp33
Silva, A. F., Sánchez-Hernández, M. I., & Carvalho, L. C. (2023). Local Public Administration in the Process of Implementing Sustainable Development Goals. Sustainability, 15(21), 15263. https://doi.org/10.3390/su152115263
Singkali, A. C., & Sasongko, G. (2022). Creating Shared Value for Millennial Age: Case Study of PT. Nestle Indonesia. Jurnal Studi Sosial Dan Politik, 6(1), 126–133. https://doi.org/10.19109/jssp.v6i1.11536
Soesilo, B. W., & Rudito, B. (2022). Social License as a Corporate Sustainability Strategy PT Pupuk Kalimantan Timur. Indonesian Journal of Social Responsibility Review (IJSRR), 1(1), 13–19. https://doi.org/10.55381/ijsrr.v1i1.22
Tuhana, Wiwoho, J., & Handayani, I. G. A. K. R. (2023). Instrumentalizing Community Participation With Responsive Legal Internalization in The Public Sector Selection Process. International Journal of Public Policy and Administration Research, 10(1), 14–23. https://doi.org/10.18488/74.v10i1.3292
Vertygo, S., Starmans, S., Kijne, A., Leyequién, E., Sinlae, D. V., Moata, M. R. S., & Abolla, N. (2022). Broadening Partnership for Strengthening the Networks of Politani Kupang. Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement), 8(3), 119. https://doi.org/10.22146/jpkm.66045
Widyawati, A. (2020). The Role of the Law in Development Acceleration to Generate People Well-Being. Jurnal Hukum Progresif, 8(2), 98–109. https://doi.org/10.14710/jhp.8.2.98-109