This article discusses the social and environmental responsibility of Muhammadiyah Owned Enterprises (BUMM). The establishment of the economic field as the third pillar in the muhammadiyah preaching as well as marking the characteristics of Advanced Islam that became the spirit of the Muhammadiyah da'wah movement. Speaking of Muhammadiyah, not only talk about schools and universities in the field of education or talk hospitals in the field of health, but also talk about factories and

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... owned by Muhammadiyah. The type of research used is normative juridical research, which is research focused on reviewing the application of rules or norms in positive law. As a result of the research, the Economic and Entrepreneurial Assembly has compiled guidelines for Muhammadiyah Owned Enterprises (BUMM) and has been socialized in 2017, namely the Muhammadiyah Central Leadership Guidelines No. 04/PED/I.0/B/ 2017 on Muhammadiyah Owned Enterprises. This guideline is drawn up, so that bumm management in the form of Limited Liability Company (PT) can be managed in accordance with Muhammadiyah's vision by accommodating good corporate governance. The application of social and environmental responsibility of Muhammadiyah Owned Enterprises (BUMM) to the community and the environment only provides money assistance and programs that are derma or philanthropic, have not touched on the environmental aspects. In The Guidelines No. 04/PED/I.0/B/ 2017 concerning Muhammadiyah Owned Enterprises also has not regulated the obligations of Muhammadiyah-owned enterprises in carrying out CSR.Keyword: BUMM; CSR. ABSTRAKArtikel ini membahas tentang tanggung jawab sosial dan lingkungan Badan Usaha Milik Muhammadiyah (BUMM). Pencanangan bidang ekonomi sebagai pilar ketiga dalam dakwah persyarikatan Muhammadiyah sekaligus menandai ciri Islam berkemajuan yang menjadi spirit gerakan dakwah Muhammadiyah. Berbicara tentang Muhammadiyah, tidak hanya berbicara tentang sekolah dan perguruan tinggi di bidang pendidikan atau berbicara rumah sakit di bidang kesehatan, tetapi juga berbicara pabrik-pabrik dan perkebunan yang dimiliki Muhammadiyah. Tipe penelitian yang digunakan adalah penelitian yuridis normatif yakni penelitian yang difokuskan untuk mengkaji penerapan kaidah-kaidah atau norma-norma dalam hukum positif. Hasil penelitian bahwa, Majelis Ekonomi dan Kewirausahaan sudah menyusun pedoman Badan Usaha Milik Muhammadiyah (BUMM) dan telah disosialisasikan pada tahun 2017, yaitu Pedoman Pimpinan Pusat Muhammadiyah Nomor 04/PED/I.0/B/ 2017 tentang Badan Usaha Milik Muhammadiyah. Pedoman ini disusun, supaya pengelolaan BUMM berbentuk Perseroan Terbatas (PT) bisa dikelola sesuai visi Muhammadiyah dengan mengakomodasi tata kelola perusahaan yang baik.Bentuk penerapan tanggung jawab sosial dan lingkungan Badan Usaha Milik Muhammadiyah (BUMM) terhadap masyarakat dan lingkungan hanya memberikan bantuan uang dan program yang sifatnya derma atau filantropi, belum menyentuh ke aspek lingkungan. Dalam Pedoman No 04/PED/I.0/B/ 2017 tentang Badan Usaha Milik Muhammadiyah juga belum mengatur tentang kewajiban dari badan usaha milik Muhammadiyah dalam melaksanakan CSR.