Corporate Social Responsibility (CSR) upaya mendorong percepatan kemandirian ekonomi bagi usaha mikro, kecil dan menengah (UMKM) sebagai sumber ketahanan ekonomi masyarakat dengan penghasilan menengah ke bawah. Penelitian ini dilakukan untuk menganalisis penerapan CSR yang dikenal Program Kemitraan dan Bina Lingkungan (PKBL) PT X yang dibantu oleh UKM Center Fakultas Ekonomi dan Bisnis Universitas Indonesia (UKM Center FEB UI) yang memediasi perusahaan dengan UMKM penerima dana PKBL. Pada penelitian ini digunakan metode kualitatif dengan pendekatan studi kasus (a case study- descriptive qualitative design) melalui observasi, wawancara, dan penggunaan data sekunder. Hasil penelitian menunjukan bahwa PKBL PT X diimplementasikan sesuai dengan Peraturan Menteri BUMN PER-02/MBU/7/2017 dengan nilai kinerja yang tinggi berdasarkan tingkat efektivitas dan kolektibilitas penyaluran dana.

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Corporate Social Responsibility (CSR) in an effort to accelerate economic independence for micro, small and medium enterprises (MSMEs) as a source of economic resilience for middle to lower income communities implemented as stipulated in SOE Minister Regulation PER-02/MBU/ 7/2017. This research was conducted to analyze the application of known CSR in State-Owned Enterprises as a Partnership and Community Development Program (PKBL) of PT X assisted by the UKM Center of the Faculty of Economics and Business, University of Indonesia (UKM Center FEB UI) which mediated companies with MSMEs recipients of PKBL funds in Depok city. In this study qualitative methods were used with a case study approach (a descriptive qualitative design) through observation, interviews, and secondary data use. The results showed that PKBL PT X was implemented in accordance with SOE Minister Regulation PER-02/MBU/7/2017 with high performance values based on the level of effectiveness and collectibility of funds distribution.