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Corporate Social Responsibility (CSR) in Indonesia has undergone a paradigmatic shift from voluntary philanthropic activities to a legally binding obligation grounded in various statutory regulations, particularly Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This study aims to analyze the legal framework governing CSR in Indonesia from a public policy perspective, to evaluate the implementation of CSR by corporations, and to identify normative and empirical constraints that hinder the optimization of CSR as an instrument of sustainable development. The research employs a normative juridical method with statutory, conceptual, case-based, and policy analysis approaches. The findings indicate that CSR regulation remains partial in nature, primarily due to the limitation of mandatory obligations to specific sectors, the absence of clear and enforceable sanctions, and the lack of national standards for reporting and oversight.

This study analyzes the communication methods used by the Sharia Savings and Loan and Financing Cooperative (KSPPS) Abdi Kerta Raharja to increase a positive image through the Corporate Social Responsibility (CSR) program in the ZISWAF division. The primary focus is on how effectively the CSR program’s messages are delivered and how they contribute to building trust and fostering good relationships with the community. A qualitative research method with a descriptive approach was employed, involving data collection through in-depth interviews, observations, and literature studies. The findings indicate that KSPPS Abdi Kerta Raharja has successfully implemented various CSR initiatives designed to empower the community and enhance welfare, which, in turn, has contributed to a positive image of the cooperative in the eyes of the public. Furthermore, the study examines how the community perceives and responds to these programs, how information is disseminated through media, and the impact on member loyalty. This research highlights the significance of communication in ensuring the effectiveness of CSR efforts and the strengthening of community ties. The results are expected to provide insights for KSPPS managers to develop improved and sustainable communication strategies that will help foster a positive image and further the success of CSR programs in the future.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.