ANALISIS EFEKTIVITAS DAN KEBERLANJUTAN PADA SUSTAINABILITY REPORT BPR SYARIAH ARSA SEJAHTERA

The development of Islamic banking in Indonesia has positioned Sharia Rural Banks (BPRS) as strategic institutions in supporting social and economic development in the community. As institutions based on sharia principles, BPRS are required to implement Corporate Social Responsibility (CSR) in a sustainable manner. This study aims to analyze the implementation of CSR at BPR Syariah Arsa Sejahtera with a focus on social and environmental performance, as well as the role of risk management and internal control in improving the effectiveness of CSR. The method used is descriptive qualitative with data collection techniques through interviews and documentation. The results of the study show that the implementation of CSR is still dominated by routine annual philanthropic activities, particularly social assistance. In terms of the environment, efforts have been made through energy efficiency and reducing paper use, but these have not been supported by a structured waste management system. Overall, the implementation of CSR is supported by a strong internal commitment, but it still requires strategic integration in order to have a sustainable social impact.