The Dynamics of Governance of Village-Owned Enterprise (Bumdes) Amarta in Strengthening the Economy of the Pandowoharjo Village Community During the Covid-19 Pandemic

Abstract

Corporate Social Responsibility (CSR) is mandatory and every com- pany is expected to fulfil this obligation. Generally, the company makes and imple- ments its CSR program incidentally and eliminates obligations. Therefore, not all the benefits ofCSR programs impact the community. One ofthe causes is the over- lapping of activities between CSR and government programs. Thus, the Muara Enim Regency established a CSR forum as part of its strategies to reconcile these prevailing dilemmas. This study aims to describe the CSR forum of Muara Enim Regency and measure the impact of the CSR forum as a form of company partici- pation in development. This study employed the before-after comparison method and post-test without a comparison group and baseline data. The results of the study analysis revealed that the CSR forum has become one of the new sources of funding for the development of the Muara Enim Regency. The records also showed that the planning and implementation of CSR programs are more targeted as they are carried out bottom-up according to community needs. Clearly, there is no overlapping of CSR programs/activities. Furthermore, the application of the strategy resulted to the increasing commitment with the local government units, private sector, and society. With all these indicators, the researchers therefore con- clude that the strategy for establishing a CSR forum is an effective platform for the private sector to participate in development in Muara Enim Regency.