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Peraturan Pendahulu

(-)

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Isi Kebijakan

Latar Belakang dan Tujuan: Peraturan Menteri ini dibuat untuk memberikan pedoman pelaksanaan Tanggung Jawab Sosial dan Lingkungan (TJSL) oleh Perusahaan Perseroan (Persero) di bawah pembinaan dan pengawasan Menteri Keuangan. Dasar pemikiran meliputi kewajiban BUMN untuk turut aktif membimbing pengusaha golongan ekonomi lemah dan pembinaan masyarakat serta kebutuhan pengaturan yang terarah, terukur, akuntabel, dan terintegrasi sesuai Tujuan Pembangunan Berkelanjutan (TPB). Tujuan peraturan adalah meningkatkan efektivitas, optimalisasi, dan akuntabilitas pelaksanaan TJSL dengan menjaga kegiatan bisnis berkelanjutan.

Ketentuan Substansial: Peraturan menetapkan pembagian kewenangan antar organ: Menteri Keuangan sebagai RUPS berwenang menetapkan kebijakan umum, menyetujui Rencana Kerja dan Anggaran (RKA) TJSL serta laporan keuangan TJSL, dan melakukan pembinaan serta pengawasan; Dewan Komisaris menelaah dan memberi pertimbangan atas RKA TJSL serta menyusun laporan pengawasan; Direksi menyusun RKA TJSL (sebagai bagian dari RKA perusahaan), SOP pelaksanaan, laporan keuangan TJSL, melaksanakan program, melakukan evaluasi, membentuk Komite TJSL, dan berwenang melakukan kerja sama dengan pihak ketiga. Ruang lingkup kegiatan TJSL meliputi bentuk bantuan dan/atau pembiayaan usaha mikro dan kecil, dengan prioritas pada pemberdayaan masyarakat sekitar operasi, penanggulangan bencana, pelaksanaan program pemerintah, dan aspirasi pemegang saham. Ketentuan pembiayaan mengatur maksimal pemberian modal Rp250.000.000 per usaha, jangka waktu maksimal 10 tahun, jasa administrasi dan suku bunga flat masing-masing paling banyak 3% per tahun, serta opsi pembiayaan syariah (jual beli atau bagi hasil) dengan porsi bagi hasil 10–50% sesuai perjanjian. Pelaporan meliputi laporan triwulanan dan tahunan yang menjadi bagian terpisah dalam laporan perusahaan; khusus program pembiayaan mikro/usaha kecil wajib diaudit terpisah oleh kantor akuntan publik.

","transitional_provisions","1. BUMN Persero harus menyesuaikan standar operasional prosedur mengenai program tanggung jawab sosial dan lingkungan dengan ketentuan sebagaimana diatur dalam Peraturan Menteri ini paling lama 12 (dua belas) bulan terhitung sejak Peraturan Menteri ini diundangkan.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review",[],"is_verified",false,"english_excerpt","

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 176 OF 2023
CONCERNING
CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF LIMITED LIABILITY COMPANIES (PERSERO) UNDER THE GUIDANCE AND SUPERVISION OF THE MINISTER OF FINANCE

BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that pursuant to Article 2 paragraph (1) of Law Number 19 of 2003 concerning State-Owned Enterprises, one of the purposes and objectives of establishing State-Owned Enterprises is to actively provide guidance and assistance to entrepreneurs from economically weak groups and community development;
that to actively provide guidance and assistance to entrepreneurs from economically weak groups and community development as referred to in letter a, it is necessary to have regulatory guidelines regarding the provision of guidance and assistance to entrepreneurs from economically weak groups and community development to the community in the form of corporate social and environmental responsibility activities;
that in accordance with the provisions of Article 4 of Government Regulation Number 66 of 2007

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