ANALISIS SOCIAL RETURN ON INVESTMENT PROGRAM PUMK PT PETROKIMIA GRESIK DALAM MENDUKUNG PENCAPAIAN SDGS (Studi Kasus pada UMK Dias Salam)

Corporate Social Responsibility (CSR) is a company’s commitment to actively participate in sustainable development by considering economic, social, and environmental aspects. PT Petrokimia Gresik implements CSR through the Micro and Small Business Development Program (PUMK) as an effort to empower micro and small businesses. This study aims to analyze the success of the implementation of PT Petrokimia Gresik PUMK Program with a case study on UMK Dias Salam. The research method used is descriptive qualitative with a Social Return On Investment (SROI) approach to assess the feasibility and sustainability of the program. The SROI calculation results show a ratio of 1,57:1 using the present value approach and 1,54:1 using the future value approach, which means that every Rp1 investment is able to generate benefits of Rp1,57 in current conditions and Rp1,54 for the future period. Although the future value ratio has decreased, the PUMK Program remains feasible to continue because the SROI ratio is above one and has succeeded in providing economic, social, and environmental benefits, as well as supporting the achievement of the Sustainable Development Goals (SDGs).