AbstrakMakalah ini merupakan kajian kualitatif atas pelaksanaan CSR oleh PT. PERTAMINA (Persero) MOR I – TBBM Lhokseumawe yang dipusatkan di Kecamatan Banda Sakti Kota Lhokseumawe pada tahun 2017. Realisasi CSR yang dimaksud meliputi kegiatan: 1) Pengembangan Sentra Industri Ikan Kering; 2) Peningkatan Kapasitas Kelompok Masyarakat Peduli Wisata: Workshop Kebencanaan dan Search and Rescue (SAR) bagi Relawan dan Pemandu Wisata; 3) Pelayanan Kesehatan: Pelatihan Bantuan Hidup Dasar (BHD) untuk Relawan. 4) Pengembangan Usaha Souvenir Decopage; 5) Pelatihan Pengembangan Wirausaha Baru di Bidang Sablon dan Reparasi Mesin Penyejuk Udara (Air Conditioner/AC) Bagi Angkatan Kerja Produktif Putus Sekolah. Merujuk kepada capaian dari pelaksanaan kegiatan yang ditinjau dari sisi dampak yang ditimbulkan terhadap perubahan perilaku masyarakat secara berkesinambungan; realisasi program CSR oleh TBBM Lhokseumawe yang dimaksud relatif telah efektif dan efisien meletakkan fondasi yang kuat bagi masyarakat setempat dalam transformasi paradigma dan etos kewirausahaan secara mandiri pasca pelaksanaan kegiatan. Pelaksanaan kegiatan berlandaskan kemitraan yang melibatkan berbagai komponen stakeholder dengan target penerima manfaat kepada kelompok masyarakat miskin setempat telah berhasil menciptakan sebuah sistem pemberdayaan masyarakat yang berkelanjutan melalui penguatan modal sosial, intelektual dan organisasional yang berlaku. Aspek modal organisasional merupakan tantangan terbesar dalam capaian dan konsistensi keberlangsungan program terhadap kehidupan ekonomi dan sosial masyarakat setempat. Optimalisasi kelembagaan ekonomi desa menjadi isu sentral yang menjadi prioritas untuk ditindaklanjuti sehingga dapat menjamin keberlanjutan hingga ke generasi wirausaha di milenial lainnya.Kata kunci: CSR, Pemberdayaan Masyarakat, TBBM Lhokseumawe, Kecamatan Banda SaktiAbstractThis paper qualitatively discusses relevant outcomes resulted from the implementation of CSR by PT. PERTAMINA (Persero) MOR I - TBBM Lhokseumawewhich was conducted in Subdistrict of Banda Sakti at Lhokseumawe City on 2017. The realization of CSR consisted several activities: 1) Development of Dry Fish Industry Centers; 2) Capacity Building of the Community Concerned Tourism Group: Workshop on Disaster and Search and Rescue (SAR) for Volunteers and Tour Guides; 3) Health Services: Basic Life Assistance Training (BHD) for Volunteers. 4) Decopage Souvenir Business Development; 5) New Entrepreneurship Development Training in Screen Printing and Repair of Air Conditioning Machines for School Dropout Productive Workers. Referring to the achievement of the implementation of activities in terms of the impact that are reflected in changes of community behavior on an ongoing basis; the realization of the CSR program by TBBM Lhokseumawe is considered relatively effective and efficient in building a strong foundation for local communities leading to the transformation of the paradigm and entrepreneurial ethos independently after the implementation of activities. The implementation of activities based on partnerships involving various components of stakeholders with the target beneficiaries to local poor groups has succeeded in creating a sustainable community empowerment system through the strengthening of prevailing social, intellectual and organizational capital. The aspect of organizational capital is the biggest challenge in the achievement and consistency of program sustainability towards the economic and social life of the local community. Optimizing village economic institutions is a central issue that is a priority to be followed up so as to ensure sustainability to the next generation of entrepreneurial entrepreneurs.Keywords: CSR, Community Development, TBBM Lhokseumawe, Subdistrict of Banda Sakti

The present study investigates whether the distribution of power between two major internal corporate governance mechanisms: Chief Executive Officer (CEO) and Board of Directors (BOD) is associated with the likelihood of financial statement fraud in Indonesian Public Listed Companies (PLCs). We employ principal component analysis on number of characteristic of power related to CEO and BOD to acquire each of three factors that characterize types of power between these key corporate governance actors. Furthermore, we extend the study by analyzing the dyadic pairing of low and high CEO and BOD power relationships and how they influence the likelihood of financial statement fraud in an emerging market country setting. The overall findings suggest when the BOD expert power increases (and to some extent when the BOD ownership power decreases), the likelihood of financial statement fraud decreases through a consistent monitoring and supervising mechanism. The findings of this study underline the need of the proactive/participatory boards in a company setting to mitigate the likelihood of financial statement fraud. This study supports the calls for maximizing the role of BOD in Indonesian companies comprehensively.  Index Terms-corporate governance, CEO and BOD powers, likelihood of financial statement fraud, dyadic relationships

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Kepatuhan pajak merupakan tujuan dari pemerintah agar tercapai target pajak yang diharapkan. Dalam mencapai kepatuhan tersebut, pemerintah memberikan tarif pajak yang rendah untuk menstimulasi UMKM untuk patuh membayar hutang pajak. Pada sisi lain, pajak merupakan beban bagi UMKM dikarenakan merupakan pengeluaran kepada pemerintah yang dipotong dari pendapatan bersih sehingga wajib pajak mencari cara agar pajak yang dibayarkan rendah. Data dikumpulkan melalui penyebaran kuisioner dan wawancara. Hasil penelitian menunjukkan bahwa berdasarkan karakteristik responden baik jenis kelamin, tingkat Pendidikan, dan jenis usaha tidak menunjukkan perbedaan dalam menentukan kepatuhan wajib pajak. Disamping itu, pengetahuan mengenai regulasi perpajakan dan kesadaran dalam membayar pajak sangatlah penting dalam mencapai kepatuhan pajak dimana hasilnya menunjukkan pengaruh yang signifikan. Pada akhirnya, transparansi dan akuntabilitas penggunaan pajak merupakan informasi yang dibutuhkan dalam mencapai kepatuhan bagi BUMDes dalam meningkatkan kepatuhan membayar pajak.

Extant literatures have suggested that the quality of infrastructure determines the successfulness of development occurred in a nation. It includes providing good transportation infrastructures e.g. roads, river, sea, air and railways that not only can facilitate people' movement abut also improve outcomes of business cycles connected through various transportation system. infrastructure, especially transportation infrastructure, which includes roads, rivers, sea, air and railways. In the case of the Indonesian economy with the classic issue of poor government governance, the weak role of transportation infrastructure in the national development tends to be in line with the low service quality and limited scope of services on the transportation-related sectors symbolizing ineffectiveness of existing transportation infrastructure to boost the economic growth of the nation. This paper aims to analyze the relationship among government quality, investment in transportation infrastructure and economic growth in Indonesia over 2000 -2017 period. The results of data analysis indicates that road length has a positive relationship with economic growth in the first 5 years and shows a negative relationship in the following year. The contribution of loading and unloading of domestic shipping goods on the economic growth only occurred in 2010. More interestingly, the quality of government reflected from unqualified opinion for the financial statements of Ministry of Transportation of Republic of Indonesia shows no impact to the infrastructure investment especially from foreign direct investment.