The Research on the Model of SOE Corporate CSR Budget Management for Optimizing Disaster Management Covid-19 Case Study in North Sumatra Province

In Indonesia, disaster management is regulated in Law number 24 of 2007 concerning Disaster Management. Three levels or phases of emergency situations have been defined in order to identify the level of impact and response required for both disaster preparedness and disaster emergency depending on the situation that occurs. This condition is clearly in line with the objective of the emergency response plan, which is to establish standard operating procedures in order to mobilize resources, especially financial. to help ease the burden on local government budgets. One of the potential funds that can help for disaster funds is the Corporate Social Responsibility (CSR) budget for state-owned enterprises (BUMN). The potential for corporate CSR funds in North Sumatra is very large because there are nearly 50 state-owned companies operating in North Sumatra. This study aims to find out the amount of CSR funds of BUMN companies managed in North Sumatra province, and how much is allocated for disasters, CSR programs and activities. potential for cooperation between BUMN companies and The Government of North Sumatera Province (Pemprovsu) to be more optimal for disaster relief.