Corporate Social Responsibility Supervisors in Indonesia: Analysis of Local Government Regulation in 10 Province in Indonesia

Corporate Social Responsibility (CSR) is a business practice that is governed by the law in Indonesia. Every company in Indonesia is required to implement CSR under the Investment Law No. 25 of 2007 and the Limited Liability Company Act No. 40 of 2007. However, some local governments have created district laws that guide CSR applications because CSR rules are not officially established. In the legal concept, each regulation must appoint an institution in charge of managing and supervising the implementation of the regulation. Meanwhile, in Indonesia, every local government regulation has its own description of CSR supervisors body. Some provinces decide on the local government as a CSR supervisor, and some provinces choose district assembly as CSR supervisors. Institutional matters are stated in Law No. 11 of 2009 concerning Social Welfare, that the government and local governments coordinate the implementation of CSR. However, due to the different interpretations of each local government regulation, the legal basis for CSR supervision is unclear. So, this paper aims to know several institutions that have functions as CSR supervisors based on an analysis of regional regulations in 10 provinces in Indonesia. This research will use normative research methods, namely legal research conducted by analysing and researching library materials or secondary data. The final result of this research is policy suggestions to add an article about supervisory bodies on some regulation that regulates CSR. This research will provide insight for stakeholders that CSR supervision is very important to harmonise stakeholders and create a healthy business climate and social welfare.


INTRODUCTION
After 2007 the Corporate Social Responsibility program or corporate social responsibility in Indonesia is required to be implemented by companies/corporations. This is in line with the issuance of 3 regulations, namely Law Number 25 of 2007 mechanisms and rules, who should supervise the implementation of corporate social responsibility. Third, Sometimes the society is not ready to implement CSR, especially if it is participatory, the community does not want to be invited to change and only wants to get financial assistance (philanthropy) and culture and sometimes capacity building when the community cannot absorb the company's wishes. 4 Meanwhile, from companies Vol. 18 No. 2 (2022) there are still many companies that carry out their CSR only to improve the company's image, there are even some companies that do not want to carry out CSR at all. Moreover, other problems that arise at this time are the existence of CSR programs that are not well targeted, the misappropriation of CSR funds, and the misuse of CSR programs that are used as a means to get attention from the community without thinking about the impact on the environment around the company. 5 The legal basis of the local government in creating the Regional Regulation is based on Article 18 of the Indonesian Constitution, which states that the government system is divided into 3 levels, namely (1) the Central Government; (2) Provincial Government; and (3) Regency/City Government. Each level of government has the authority to make laws and regulations according to the authority they have. Law Number 32 of 2004 Article 19 paragraph 2 concerning Regional Government confirms that regional government administrators have the right to make regional regulations. 6 In the legal concept, each regulation must appoint an institution in charge of managing and supervising the implementation of the regulation. Meanwhile, in Indonesia, there is a lack of clarity about these institutions. 7 It is only stated in Law No. 11 of 2009 concerning Social Welfare that the government and local governments coordinate the implementation of CSR. However, due to the different interpretations of each regional regulation, the legal basis for CSR supervision is unclear. 8 So this can raise one big question on how the law can apply sanctions or give punishment for violators of the rules if there is no clear mechanism or procedure, especially on the CSR supervisory body, as a result, the law cannot see whether the mechanism for implementing Corporate Social Responsibility is on target as mandated by laws or not. 9 So, this paper aims to know several institutions that have functions as CSR supervisors based on an analysis of regional regulations in 10 provinces in Indonesia. From this analysis, the author will explain the many differences in CSR arrangements for each region and analyze based on these regulations related to CSR supervisory institutions. The final result of this research is a policy suggestion to add an article about supervisory bodies on some regulation that regulates CSR. This research will provide insight for stakeholders that CSR supervision is very important to create harmonization between stakeholders and create a healthy business climate and social welfare.  Vol. 18 No. 2 (2022)

RESEARCH METHOD
This paper is based on a normative legal research method. Normative legal research is research conducted by analyzing written law from library materials or secondary data, which is better known as reference material in the legal field or legal reference material. This legal research is based on juridical facts that apply in society, are relevant to legal life, and are based on knowledge from secondary data sources that other authors have previously studied. Secondary data includes primary legal materials (relevant legislation and court decisions), secondary legal materials (books, journals, scientific papers, research reports, theses, etc.), and tertiary legal materials (law dictionaries and language dictionaries). Data that has been processed for further qualitative analysis. In this study, researchers will examine ten regional regulations in 10 provinces regulating CSR. 10 The terms 'Corporate Social Responsibility (in the PT Law) and 'social responsibility (in the Investment Law) are often used interchangeably with the term CSR. For this paper's purpose, these terms will be assumed to be the same as CSR and can be referred to interchangeably in the discussion.

Corporate Social Responsibility
Corporate social responsibility (CSR) or also known as philanthropy activity that exists in every company (that mention in the regulation) to create a balanced, harmonious and appropriate relationship with environmental conditions, norms, values, and culture in the society (Article 15b of Law No. 25 of 2007 concerning investment). CSR is a company/corporate commitment to play an active role in realizing sustainable economic development in order to improve the quality and standard of living of the community. Not only that, but it is also expected to bring benefits to the environment as well as to provide benefits for the company itself, society in general and the society (Article 1 paragraph 3 of Law No. 40 of 2007 concerning limited liability companies). 11 Corporate Social Responsibility is expected to not only support the realization of sustainable development but also support the realization of economic, social and environmental balance through the provision of care/ social fund. 12 Not only financial, the company also contributes to channeling CSR with social activities and contributes to physical development so that the company does not focus on giving in the form of finance alone.  1080/23311975.2021.1917333. Vol. 18 No. 2 (2022 In the begining CSR was only voluntary but along with the development of CSR, in 2007 several laws were enacted which contained provisions for the obligation of companies/corporations to implement CSR programs. Based on the Law, each local government has the authority to then make local regulations regarding the implementation of CSR.
CSR is often considered as a solution that will solve the global poverty gap, social exclusion and environmental degradation. In economically weak countries, Scherer and Palazzo conclude that companies are expected to play a 'political role' to assist governments in managing universal issues such as economic development, poverty and education. CSR is considered an alternative tool for financing development, with the term often being closely associated with the concept of 'sustainable development'.
In Indonesia, CSR initiatives have also become populist policies at the local level. The former governor of Jakarta, Basuki Tjahja Purnama (also known as "Ahok"), for example, during his reign explicitly often used CSR as an important tool for local governments to encourage regional development. The former Mayor of Bandung who has now served as Governor of West Java, Ridwan Kamil (also known as "Emil"), has also proactively promoted CSR as an alternative financing tool for regional development. Based on the fact today, some of the development of public facility using Funding from CSR budget,using CSR funding is felt to be more flexible than using conventional sources of financing such as APBD. This has led to the increasing use of CSR fund as an alternative for regional development financing. This is the background on creating CSR regulations. Actually, Regional regulation was formed and enacted to fund various local government programs, like CSR that implement knowdays as one of the solution for regional sustainable development, and this concept is contrary with the spirit of CSR regulation in the law number 40 of 2007, law number 25 of 2007, governmet regulation number 47 of 2012, which are intended to facilitate and strengthen the implementation of CSR by companies.
The division of government affairs based on the principle of regional autonomy above is the legal basis that is often used to justify the authority of local governments to make CSR regulations. However, the Constitutional Court through Decision No. 53/PUU-VI/2008 on the judicial review of Article 74 paragraphs 1 and 2 of the Limited Liability Company Law states that further provisions regarding CSR are regulated by a Government Regulation. Furthermore, the Constitutional Court stated that with the stipulation of CSR in the Limited Liability Company Law, the Regional Government has no authority to issue Regional Regulations regarding CSR, because the CSR provisions in the Limited Liability Company Law are imperative and can only be regulated by Government Regulation.
Based on research conducted by Public Interest Research and Public Advocacy (PIRAC), there are at least 90 regional regulations on CSR promulgated by local 102 Varia Justicia Vol. 18 No. 2 (2022) governments at the provincial and city levels throughout Indonesia which are determined based on local needs and interests. The 90 regional regulations are spread over 15 provinces, 59 regencies and 16 municipalities. The number of CSR regional regulations is confirmed to have increased because when the results of the research were published, 35 other regions were currently finalizing the discussion on the CSR regulations draft.

Analysis Local Government Regulation
The results of research Mukti: 2015 -2016 show that there are 11 regional regulations at the provincial level and 37 regional regulations at the city district level regarding CSR. These data show that there is disharmony in formulating the contents and provisions in regulating CSR, giving rise to normative and technical problems. The difference relates to (a) the scope of the CSR program; (b) CSR implementing companies; (c) Source of funds used for CSR; and (4) institutions that are given the authority to supervise CSR. This has resulted in the mechanism for implementing the CSR Program by the company being out of sync from one region to another. Likewise, the government's pattern of Supervision is not uniform. 13 There is no specific regulation regarding the authorities in supervising the implementation of CSR by Limited Liability Companies, even though three Indonesian laws and regulations explicitly require the implementation of CSR for companies, Law No. 25 of 2007 concerning Investment with Article 15 which states that every investment is obliged to to (a) implement good corporate governance, (b) implement corporate social responsibility and Law No. 40 of 2007 concerning Limited Liability Companies, which in Article 74 (1) states that "Companies that carry out their business activities in the field and/or related to with natural resources are obliged to carry out Social and Environmental Responsibilities".
In analyzing the Supervision of the implementation of the CSR program, the author will take a sample of regional government regulations in 10 provinces in Indonesia, showed Table 1. The following are analysis results on regional regulations regulating the provisions of CSR. Vol. 18 No. 2 (2022)  Due to the absence of a specific law that specifically regulated on CSR, this cause impact in different interpretations of CSR supervisory body in regional regulations especially in the field of Supervision. The author doing research on each regional government regulation intrepetation on supervisor field. These local government regulations are very diverse and have the potential to conflict with laws above (undangundang). In addition, these regional regulations are also drafted and enforced without a clear legal framework that underlies the authority of regional governments to make local 108 Varia Justicia Vol. 18 No. 2 (2022) government regulations on CSR. In relation to investment activities, the existence of these local government regulations is feared to affect the investment climate in the regions. 14 Based on the data above, we can see the differences of CSR's supervisory body that regulated by every province. In the implementation of CSR that has been running so far, it cannot be denied that in its implementation not all companies/corporations have carried out CSR programs properly and correctly according to existing regulations. Meanwhile, other problems that arise at this time are the existence of CSR programs that are not well targeted, and the misappropriation of CSR funds and misuse of CSR programs as a means of getting public attention, besides that this fraud will also have an impact on the environment around the company or corporation.
If we analyse from those local government regulation there are disharmony of supervisory article. The different interpretations of CSR in this regional regulation can cause disharmony between regional CSR regulations and become a problem for companies to implement it. Especially if there are regulations at the provincial level that are not in accordance with the regulations at the district level. For example, the local regulation of the city of Surakarta number 2 of 2015 concerning corporate social responsibility. In article 19 paragraph 1 it is explained that "the mayor carries out the guidance and supervision of CSR". Meanwhile, Klaten Regency regulates that CSR supervisors are carried out by the R egent through the Klaten Regency Regional Regulation Number 9 of 2014 concerning Corporate Social and Environmental Responsibility in Article 20 paragraph 1 which reads "Regents carry out guidance and supervision of the implementation of CSR". Therefore, from the example of the two regional regulations, they must confirm to the Provincial Regulations.
The purpose of the establishment of a regional regulation on social and environmental responsibility is to realize community welfare and the preservation of environmental functions in the area of regional government. The regulation of social and environmental responsibility is regulated in a Regional Regulation based also on the provisions of Law Number 23 of 2014 concerning Regional Government. Giving authority to the Regional Government to form a Regional Regulation so that all statutory provisions can be applied in the region.

Analysis CSR Supervisors
As well as in PP Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies which is a follow-up and explanation of the company law no. 40 of 2007, in its articles it states that every company as a legal subject has social and environmental responsibilities. The word mandatory contained in these laws and government regulations will clearly be followed by sanctions if the law is not carried out. If there are sanctions, it means that there are also penalties for companies The above regulations have been the legal basis for the implementation of CSR in Indonesia. Due to the large number of regulations, when local governments make and formulate regional regulations on CSR, it will result in different interpretations and nonuniform CSR arrangements in every regional regulation in Indonesia. However, the difference from these regional regulations does not become a legal problem, as long as the regional regulations do not conflict with the above regulations or higher laws. Because the legal system is a tiered or tiered rule (hierarchy) where the principle of lex superior derogat legi inferiori or more legal norms must adhere to or follow higher legal norms (Hans Kelsen, StufenbauTheory) The concept of CSR norm is in line with Jean Bodin's opinion, sovereignty is the absolute and eternal power of a republic. State sovereignty has a very broad content, as in J.G Starke's opinion, the exercise of jurisdiction by a state over property, people, actions or events that occur within its territory. It is clearly recognized by international law for all member states of the international community. Therefore, from each of the laws and regulations that has been made, the government has the right to exercise control over (as supervisor) to the objects or legal subjects that are regulated. This is intended to ensure that the laws and regulations work well, including law enforcement in the provision of sanctions. To carry out this Supervision, the government establishes a government structure or bureaucracy. This bureaucracy is the spearhead in the surveillance system.

CSR case in indonesia
There are several examples of implementation cases CSR programs that are not running smoothly because there is a conflict between the company and the community, in of which occurred at PT Freeport in Papua, PT Inti Indorayon at Porsea North Sumatra, PT Samsung in Pasuruan, PT Exon Mobil in Lhokseumawe Aceh, PT Newmont in North Sulawesi, Garuda CSR Fund for December 2019, PT Bureau of Classification Indonesia (BKI) a state-owned company in November 2021 and Corporate Social Responsibility (CSR) between Unsoed and PT Aneka Tambang (Antam) in 2011. The conflict that happens protractedly so later will become obstacles are not only for companies that are trying to profit from his business, but also result in the failure of the company to participate in community empowerment efforts in Surroundings. Vol. 18 No. 2 (2022) For another example, in the banking industry, Law Number 10 of 1998 concerning Amendments to Law Number 7 of 1992 has no regulation regarding the role of OJK or BI (Bank Indonesia) in terms of monitoring CSR programs in financial services companies.

The CSR's Concept of Supervision by Local Government
In the government system in Indonesia, the implementation of Supervision is divided into two parts, namely, internal Supervision and external Supervision where external Supervision is carried out by institutions outside the supervised government organs (external Supervision), and can be carried out by institutions within the government environment (internal Supervision). External Supervision is carried out by state institutions such as the House of Representatives (DPR/DPRD), the Supreme Audit Agency (BPK), the Supreme Court and judicial institutions below it. External Supervision can also be carried out by the community, which can be carried out by individuals, community groups, Non-Governmental Organizations (NGOs) and the mass media.
Implementation of supervision or control functions performed based on the authority possessed by the Regional Government to carry out the duties and responsibilities of the Regional Government in running the government system. In relation to the control function that is owned by the regional government, then for the social and environmental responsibility activities that have been regulated in the laws and regulations, the regional government stipulates a regional regulation as the legal basis for carrying out the task of control or Supervision.
The essence of Supervision by the Regional Government, related to the implementation of social and environmental responsibility (TJSL), has the understanding that the nature of the control activities carried out by the Regional Government on the implementation of social and environmental responsibility by the company, because it will contribute as an effort to realize the level of community welfare and the preservation of environmental functions.
Supervision is carried out to control the implementation of social and environmental responsibility carried out by the company in accordance with the provisions of the Act, specifically in accordance with the provisions of the Regional Regulation on social and environmental responsibility, which are stipulated by the Regional Government as well as Regional Government policies for the benefit of the community and the region.
Therefore, the Regional Government in accordance with its authority carries out the control function, to minimize the impact of damage from company activities, in the form of control over company activities, in order to carry out social and environmental responsibilities as a form of contribution, based on the laws and regulations. The goal is to realize the implementation of sustainable development, as an effort to realize the level of community welfare and the preservation of environmental functions in the region. Vol. 18 No. 2 (2022) Regarding to the Supervision of CSR obligations, each region has a committee that acts as a mechanism for monitoring and evaluating the company's CSR implementation. As already owned by the regional government of Central Java Province. The local government established a corporate social and environmental responsibility forum (FTJSLP) to implement facilities for the implementation of corporate social and environmental responsibility programs (TJSLP) with the function of assisting in facilitating program planning, facilitation for the implementation of development, Supervision and evaluation of implementation.
The committee that acts as a CSR control mechanism by the Regional Government is a recommended mechanism in the implementation of CSR, so that companies will have an idea within the scope of CSR implementation about what the community needs, and in the end CSR implementation will be right on target. According to Laurensia Andirini, the committee's duties do not stop there. The committee must also oversee the implementation of CSR by the company, if the committee finds a violation, the committee must report the findings to the local government. In this way, the implementation of CSR can be monitored properly and the results can be enjoyed by the community.

CONCLUSION
The CSR program is an obligation that must be carried out by the company for the benefit of the surrounding community, but in reality until now CSR has not been running as it should. Many CSRs are not well targeted, which ultimately results in conflict between the company and the community. The weakness of CSR supervisory regulation is also one that must be considered, with weakness of regulations regarding supervision will result in many interpretations of CSR supervisory institutions. Based on the analysis data of these regional regulations, it can be concluded that, indeed, there are no regulations that explicitly regulate CSR supervisory agencies. The existence of differences in supervisory institutions in each of these regulations proves that there is no harmonization of laws in regional regulations on CSR. Besided that, if there is no clear mechanism or procedure, especialy on the CSR supervisory body, will resulted legal uncertainty, the law cannot see whether the mechanism for implementing Corporate Social Responsibility is on target as mandated by laws or not. And when someone breaks the rules then there is no regulation that can apply sanctions or give punishment for violators. My Sugestion for this problem are by adding one article regarding CSR's supervisory body with the issuance of 3 regulations at the same time namely