Legal Classification of Non-Donation CSR Funds in Village Financial Governance
DOI:
https://doi.org/10.26623/julr.v9i3.14001Keywords:
Legal Classification, Non-Donation CSR, Regulatory Governance, Village FinanceAbstract
This study examines the legal ambiguity surrounding the integration of non-donation Corporate Social Responsibility (CSR) funds into village financial governance in Indonesia, particularly regarding the uncertain boundary between private corporate assets and public finance. The research addresses whether CSR funds transferred into village accounts automatically acquire the status of state finance, thereby exposing village officials to administrative and criminal liability risks. Using a normative legal research method with statutory, doctrinal, and conceptual approaches, this study analyses regulations concerning CSR, village finance, state finance, and anti-corruption law, supported by doctrinal legal reasoning and expert consultations involving administrative law scholars, auditors, and corporate law practitioners. The findings demonstrate that non-donation CSR funds possess a hybrid legal character because they simultaneously embody private contractual ownership and public administrative oversight. Substantively, such funds remain corporate assets governed by the principle of pacta sunt servanda until contractual obligations are fulfilled and therefore cannot automatically be classified as state finance merely because they are deposited into village accounts. The study further reveals that the absence of specific regulatory differentiation has created legal uncertainty that conflates maladministration, breach of contract, and corruption offenses within village financial governance. Accordingly, this research proposes a regulatory reconstruction through adaptive mechanisms, including off-budget accounting, escrow arrangements, and designated forwarding accounts accompanied by explicit normative distinctions between administrative, civil, and criminal liability. The novelty of this study lies in conceptualising non-donation CSR funds as a hybrid cross-regime legal category, while its contribution resides in developing a doctrinal and regulatory framework that reconciles corporate contractual rights with public accountability principles in village financial governance.
References
Aji, Yore Isti Tosan and Riatu Mariatul Qibthiyyah. “Dana Desa dan Perkembangan Status Desa: Studi Kasus Kabupaten/Kota di Indonesia.” Jurnal Ekonomi dan Pembangunan Indonesia 23, no. 1 (2023): 30–54. https://doi.org/10.21002/jepi.2023.03.
Ambarwati, Dewi Fadillah, Dwi Lailawati, and Dafis Ubaidillah Assiddiq. “Implementation of Good Corporate Governance Principles in the Management and Accountability of Village-Owned Enterprises.” Jurnal Cakrawala Hukum 14, no. 3 (2023): 235–53. https://doi.org/10.26905/idjch.v14i3.12368.
Anggoro, Yudo, Adita Pritasari, Rivana Mezaya, Dematria Pringgabayu, and Dany Muhammad Athory Ramdlany. “Practice of Corporate Social Responsibility (CSR) in the Extractives Sector in Indonesia.” In Sovereign Wealth Funds, Local Content Policies and CSR: Developments in the Extractives Sector, edited by Eduardo G. Pereira, Rochelle Spencer, and Jonathon W. Moses. Springer International Publishing, 2021. https://doi.org/10.1007/978-3-030-56092-8_27.
Arifin, Ridwan, Cahya Wulandari, Muliadi Muliadi, Indah Sri Utari, and Tri Imam Munandar. “A Discourse of Justice and Legal Certainty in Stolen Assets Recovery in Indonesia: Analysis of Radbruch’s Formula and Friedman’s Theory.” Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, 2023, 159–81. https://doi.org/10.24090/volksgeist.v6i2.9596.
Arifin, Zaenal, Diah Sulistyani Ratna Sediati, Reiska Hendristianto, and Miftah Arifin. “Keabsahan Dan Perlindungan Hukum Perjanjian Kemitraan Jasa Konstruksi.” Jurnal USM Law Review 6, no. 1 (2023): 65–78. https://doi.org/10.26623/julr.v6i1.6095.
Arisaputra, Muhammad Ilham, Irwansyah Irwansyah, Anshori Ilyas, and Ahsan Yunus. “The Public-Private Partnership as Legal Instrument in the State and Regional Property Management: Challenges and Development.” Jurnal Akta 9, no. 3 (2022): 364–77. https://doi.org/10.30659/akta.v9i3.25174.
Budiono, Indro. “Fulfillment of Environmental Rights: Policy Strategies and Their Impact on Sustainable Development.” Jurnal Cakrawala Hukum 15, no. 1 (2024): 21–36. https://doi.org/10.26905/idjch.v15i1.14366.
Bouvier, John. A Law Dictionary. Vol. 2. J.B. Lippincott and Company, 1883.
Bowen, Howard R.. Social Responsibilities of the Businessman. Motilal Banarsidass, 1953.
Casady, Carter B., Alessandra Cepparulo, and Luisa Giuriato. “Public-Private Partnerships for Low-Carbon, Climate-Resilient Infrastructure: Insights from the Literature.” Journal of Cleaner Production 470 (September 2024): 143338. https://doi.org/10.1016/j.jclepro.2024.143338.
Chang, Soonpeel Edgar. “Has Indonesia’s Unique Progressivism in Mandating Corporate Social Responsibility Achieved Its Ends?” Sriwijaya Law Review 2, no. 2 (2018): 131–51. https://doi.org/10.28946/slrev.Vol2.Iss2.131.pp131-151.
Davis, Keith. “The Case for and Against Business Assumption of Social Responsibilities.” Academy of Management Journal 16, no. 2 (1973): 312–22. https://doi.org/10.5465/255331.
Davies, Gareth. “The Relationship between Empirical Legal Studies and Doctrinal Legal Research.” Erasmus Law Review 13, no. 2 (2020): 2–12. https://doi.org/https://www.doi.org/10.5553/elr.000141.
Decision of the Supreme Court of the Republic of Indonesia Number 10820 K/Pid.Sus/2025 (December 4, 2025).
Ebekozien, Andrew, Mohamad Shaharudin Samsurijan, Clinton Aigbavboa, Radin Badarudin Radin Firdaus, Noor Alyani Nor Azazi, and Godpower C. Amadi. “Infrastructure Development in Higher Institutions: The Role of Private Organisations via Unexplored Expanded Corporate Social Responsibility (ECSR).” Property Management 41, no. 1 (2022): 149–68. https://doi.org/10.1108/PM-03-2022-0015.
Fajriadi, Alif Ilham. “Polisi Tangkap Kepala Desa di Sulawesi Utara, Diduga Korupsi Proyek Drainase.” Tempo.co, January 7, 2025. https://www.tempo.co/hukum/polisi-tangkap-kepala-desa-di-sulawesi-utara-diduga-korupsi-proyek-drainase-1190971.
Garner, Bryan A Black’s Law Dictionary. Eighth Edition. Thomson West, 2004.
Gugule, Hamdi, and Romi Mesra. “Studi Pemetaan Sosial Terhadap Pengembangan Masyarakat Sektor Pendidikan di Desa Lingkar Tambang Kabupaten Bolaang Mongondow.” Jurnal Paradigma : Journal of Sociology Research and Education 3, no. 1 (2022): 225–32. https://doi.org/10.53682/jpjsre.v3i1.3882.
Hamdani, Hamdani, and Fauzan Misra. “The Role of Investigation Audit for the Calculation of State Losses in Governor Corruption Cases Handled by the Corruption Eradication Commission for 2013-2022 Period.” Jurnal Bina Praja 15, no. 2 (2023): 249–60. https://doi.org/10.21787/jbp.15.2023.249-260.
Hanson-DeFusco, Jessi. “What Data Counts in Policymaking and Programming Evaluation – Relevant Data Sources for Triangulation According to Main Epistemologies and Philosophies within Social Science.” Evaluation and Program Planning 97 (2023): 102238. https://doi.org/10.1016/j.evalprogplan.2023.102238.
Ilhammullah, Rizvi Nahar. “The Dark Side Of Corporate Social Responsibility: Class Dynamics In Rural Indonesia.” Journal of Contemporary Asia, January 8, 2026, 1–29. https://doi.org/10.1080/00472336.2025.2605311.
Indonesiapost. “Diduga Rugikan Keuangan Negara Lebih dari Rp. 6 Miliyar, Polres Kotamobagu Tahan Oknum Sangadi Bakan dan Kontraktor.” News. IndonesiaPost.Net, January 6, 2025. https://indonesiapost.net/2025/01/06/rugikan-keuangan-negara-rp-6-miliyaran-polres-kotamobagu-tahan-oknum-sangadi-bakan-dan-kontraktor/.
Ismail, Muhammad Rizky Akbar and Lego Karjoko. “The Ideality of Implementing Administrative Sanctions Against Environmental Damage.” Jurnal Cakrawala Hukum 14, no. 2 (2023): 200–211. https://doi.org/10.26905/idjch.v14i2.10420.
Jundiani, Jundiani, Moh Fadli, Indah Dwi Qurbani, Rika Kurniaty, and Hikam Hulwanullah. “Urban Green Space Regulation: Challenges to Water Resources Conservation in Indonesia and Australia.” Journal of Human Rights, Culture and Legal System 4, no. 1 (2024): 169–93. https://doi.org/10.53955/jhcls.v4i1.128.
Kandoli, Sajidin. “Dua tersangka korupsi dana CSR JRBM resmi ditahan Kejari Kotamobagu.” zonautara.com, May 7, 2025. https://zonautara.com/2025/05/07/dua-tersangka-korupsi-dana-csr-jrbm-resmi-ditahan-kejari-kotamobagu/.
Kitab Undang-Undang Hukum Perdata (Burgerlijk Wetboek), Staatsblad 1847 No 23.
Kroniktotabuan.com. “Diduga Korupsi Dana CSR PT JRBM, Polres Kotamobagu Tahan Kades Bakan dan Kontraktor, Kerugian Rp6,6 Miliar.” News. Kroniktotabuan.com, January 7, 2025. https://kroniktotabuan.com/diduga-korupsi-dana-csr-pt-jrbm-polres-kotamobagu-tahan-kades-bakan-dan-kontraktor-kerugian-rp66-miliar/.
Kodoati, Meicky. “Tipikor Polres Kotamobagu Ungkap Korupsi Miliran Rupiah.” rri.co.id, January 7, 2025. https://www.rri.co.id/kriminalitas/1240548/tipikor-polres-kotamobagu-ungkap-korupsi-miliran-rupiah.
Mahdi, Suriana A. R., Rinto Syahdan, Nurdin, and Irfandi Buamonabot. “Transparency of Village Financial Management in Pulau Morotai Regency.” Society 9, no. 1 (2021): 331–55. https://doi.org/10.33019/society.v9i1.289.
Mochtar, Zainal Arifin, and Eddy O. S. Hiariej. Dasar-Dasar Ilmu Hukum: Memahami Kaidah, Teori, Asas Dan Filsafat Hukum. 1st ed. Red & White Publishing, 2021.
Nurjanah, Adhianty and Frizki Yulianti Nurnisya. “Pelaksanaan Program Corporate Social Responsibility (CSR) Dan Komunikasi CSR.” Profetik: Jurnal Komunikasi 12, no. 1 (2019): 93–107. https://doi.org/10.14421/pjk.v12i1.1542.
Nuvail, Akhmad Shofuwan and Masiyah Kholmi. “Pengaruh CSR Terhadap Kebahagiaan Karyawan Dan Kinerja Perusahaan Di PT. Indofood.” Bulletin of Community Engagement 4, no. 3 (2024): 773–84. https://doi.org/10.51278/bce.v4i3.1634.
Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2018 Nomor 611 (2018).
Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Pengelolaan Keuangan Desa, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2020 Nomor 1496 (2020).
Peraturan Pemerintah Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2012 Nomor 89, Tambahan Lembaran Negara Nomor 5305 (2012).
Pilon, Marc and Alisher Mansurov. “Hybrid Organizations: A Classification within Economic Sectors.” Humanities and Social Sciences Communications 11, no. 1 (2024): 269. https://doi.org/10.1057/s41599-024-02762-7.
Purnamawati, I Gusti Ayu, Gede Adi Yuniarta, and Ferry Jie. “Strengthening the Role of Corporate Social Responsibility in the Dimensions of Sustainable Village Economic Development.” Heliyon 9, no. 4 (2023): e15115. https://doi.org/10.1016/j.heliyon.2023.e15115.
Purwaningtyas, R. A. Rizky and Hariyo Sulistiyantoro. “Analisis Yuridis Wanprestasi Dalam Kontrak Public and Private Partnership.” Kabillah 9, no. 2 (2024): 578–84. https://doi.org/10.35127/kabillah.v9i2.484.
Prihatiningtyas, Wilda, Suparto Wijoyo, and Ardhana Christian Noventri. “Optimisation of Village Funds in Achieving SDGs: Lessons Learned from East Java.” World Journal of Entrepreneurship, Management and Sustainable Development 19, no. 1/2 (2023): 69–86. https://doi.org/10.47556/J.WJEMSD.19.1-2.2023.6.
Putri, Fatma Ayu Jati and Jasurbek Rustamovich Ehsonov. “The Impact of Land Reform Policies on the Sustainable Management of Natural Resources in Local Communities.” Journal of Human Rights, Culture and Legal System 4, no. 2 (2024): 510–37. https://doi.org/10.53955/jhcls.v4i2.197.
Sitepu, Badikenita. “Analisis Anggaran Pemerintah (APBN dan APBN-P) dalam Perspektif Demokrasi Multipartai dan Koalisi.” Jurnal Ekonomi dan Pembangunan Indonesia 17, no. 1 (2016): 28–43. https://doi.org/10.21002/jepi.v17i1.03.
Sugito, Wono, Ardiansah Ardiansah, and Sudi Fahmi. “Pengawasan Penggunaan Dana Desa Di Kabupaten Indragiri Hilir.” Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir 9, no. 2 (2023): 111–22. https://doi.org/10.47521/selodangmayang.v9i2.301.
Suparnyo, Suparnyo, Edris Zamroni, Ari Kartiko, and Majdy Kasheem. “The Evolution and Implications of CSR in Indonesian Tobacco Companies: A Bibliometric Analysis Based on Business Law Theory.” Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, November 23, 2024, 293–319. https://doi.org/10.24090/volksgeist.v7i2.12029.
Supriyadi, Supriyadi, Mohammad Gufron Az, and Kadek Wiwik Indrayanti. “Juridical Review of Construction Work Contract Disputes in Indonesia.” Jurnal Cakrawala Hukum 13, no. 3 (2022): 325–36. https://doi.org/10.26905/idjch.v13i3.8916.
Tjandra, Willibrordus Riawan. “Shifting Corruption Prevention to Corruption Protection Through Government Policy In Indonesia?” Journal of Law and Sustainable Development 12, no. 4 (2024): e3417–e3417. https://doi.org/10.55908/sdgs.v12i4.3417.
Undang-Undang Nomor 1 Tahun 2025 Tentang Perubahan Kedua Atas Undang-Undang Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2025 Nomor 25, Tambahan Lembaran Negara Nomor 7097 (2025).
Undang-Undang Nomor 6 Tahun 2014 Tentang Desa, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 7, Tambahan Lembaran Negara Nomor 5495 (2014).
Undang-Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 47, Tambahan Lembaran Negara Nomor 4286 (2003).
Undang-Undang Nomor 20 Tahun 2001 Tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 Tentang Pemberantasan Tindak Pidana Korupsi, Pub. L. No. Lembaran Negara Republik Indonesia Tahun 2001 Nomor 134, Tambahan Lembaran Negara Nomor 4150 (2001).
Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, Lembaran Negara Republik Indonesia Tahun 2007 Nomor 106, Tambahan Lembaran Negara Nomor 4756 (2007). https://peraturan.bpk.go.id/Details/39965.
Vakkuri, Jarmo, Jan-Erik Johanson, Nancy Chun Feng, and Filippo Giordano. “Governance and Accountability in Hybrid Organizations – Past, Present and Future.” Journal of Public Budgeting, Accounting & Financial Management 33, no. 3 (2021): 245–60. https://doi.org/10.1108/JPBAFM-02-2021-0033.
Weinzierl, Matthew. “Richard A. Musgrave (1910–2007).” In The Palgrave Companion to Harvard Economics, edited by Robert A. Cord. Springer International Publishing, 2024. https://doi.org/10.1007/978-3-031-52053-2_17.
Winarno, Dedy Prasetyo. “Konsekuensi Yuridis Salinan Akta Notaris Yang Tidak Sama Bunyinya Dengan Minuta Akta Terhadap Keabsahan Perjanjian.” Arena Hukum 8, no. 3 (2015): 411–27. https://doi.org/10.21776/ub.arenahukum.2015.00803.6.
Yose, Rayhan Fahriza and Gunawan Djajaputra. “Analysis of Default in Cooperation Agreements: A Perspective on Rights and Obligations of The Parties In Dispute Resolution.” Jurnal USM Law Review 8, no. 2 (2025): 777–86. https://doi.org/10.26623/julr.v8i2.12071.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JURNAL USM LAW REVIEW
This work is licensed under a Creative Commons Attribution 4.0 International License.
The journal holds the copyright for each article published with work licensed simultaneously under a Creative Commons Attribution 4.0 International License, which allows others to share the work with an acknowledgment of the authorship and early publication of the work in this journal.
Citedness in Scopus 
