ADVANTAGES

In this era of Corporate Social Responsibility (CSR) is one of the activities to be carried out by a company that wants the business activities that can be implemented to run smoothly & Sustainable relationship. In contrast to the paradigm adopted in the past that considers CSR is only a complementary activity artificially only,in this era most companies have put the CSR as an obligation that must be carried out by the company. It is based on the realization that the progress of a company is not only determined by the company's internal performance but also influenced by the existing members of the community around the company. Sociocultural conditions of communities around the company that will be conducive to supporting factor for the smooth operations of the company. As one of the factors that also affect the advancement to be achieved by the company, many companies are putting costs for the implementation of CSR activities as one of the post financing to be borne by the company in the ordinary course of production. There are several models of CSR that have been implemented by companies, but can be broadly divided into two models, namely the model of charity and empowerment models. Charity model is a model of CSR that puts citizens around the company only as mere beneficiaries. In this model program beneficiaries are not at all involved in the planning, implementation and monitoring of CSR activities undertaken by the company. While the empowerment model is a model of CSR that puts citizens about the company not only as the object or recipient alone, but as the subject is entitled to participate in determining which programs will be implemented. They are involved in planning, implementation and monitoring of programs. In the implementation of CSR activities, each company has a different system in achieving its intended purpose. There are several systems that have implemented CSR by companies, among others, first, forming one division or section in the organizational structure of the company which has the right task to carry out CSR activities, second, forming organizations or institutions that have organizationally separate from the company's position, yet received funding support from the company to implement CSR activities, and the three formed a partnership with a third party to carry out CSR activities. Each model has its advantages and disadvantages are taken into consideration for each company to establish a model of CSR to be implemented.

DISADVANTAGES
Although at present most companies have implemented CSR activities as one of their concerns in the community about the company, but it can not be denied that they often heard the news about the tension or conflict between companies and communities around the company. Based on the record, the intensity of conflict between companies and communities around the company from time to time does not decrease but rather tends to increase. Based on a review of literature there are two possibilities that could be the cause of the failure of CSR in reducing conflict or tension between companies and communities around the company, first, the CSR program is not implemented in accordance with the needs of the community, and secondly, a weakness in the implementation of CSR programs. However, in order to obtain a more precise answer to the question it is necessary to such great activity assessment or evaluation of CSR programs that have been implemented by companies. With hope, through these activities can be readily obtained information about the appropriateness of the company's CSR program implemented by the need felt by citizens about the company or weaknesses or shortcomings of CSR programs implemented by the company, so it can be done immediately redesign or revamping for effective CSR program and efficiency programs. Urgency of evaluation studies on the implementation of CSR programs is felt, that in order to avoid the use of corporate funds that are not efficient and effective as it can not provide optimal results for the achievement of program objectives. Program evaluation study of CSR activities can be carried out internally and externally. Each system has advantages and disadvantages. Evaluation of programs implemented internally, in terms of adminitratif simpler, but less substantially meet the standards of validity due to a conflict of interest that may cause the evaluation results are often not in accordance with the facts on the ground. Instead of external evaluation, from the administrative side of the more complex but more reliable substance . In comparison, an external evaluation system will be able to provide maximum benefits for the company compared to the internal evaluation system. The validity of the evaluation results can be more assured that encourage companies to immediately take the necessary measures to ensure the effectiveness of CSR programs implemented by the company. In other words, the external evaluation system will ensure the efficiency and effectiveness of the evaluation activities undertaken .