SUSTAINABLE TOURISM VILLAGE MODEL 5.0: DIGITAL TRANSFORMATION AND COMMUNITY ENGAGEMENT FOR OPTIMAL SOCIAL RETURN ON INVESTMENT

This article analyzes the impact of Corporate Social Responsibility (CSR) funds invested in tourist villages in Banyumas using the Social Return on Investment (SROI) method. The initial research process involved identifying stakeholders and determining the scope of social, economic, and environmental impacts. Furthermore, data was collected through surveys and interviews with the community, tourist village managers, and CSR distribution companies. The SROI analysis process includes mapping the inputs, outputs, and outcomes of CSR investments, as well as monetizing social outcomes to calculate the SROI ratio. The results of the analysis show that CSR investments in Banyumas tourist villages have significant positive impacts, exceeding the initial investment value. Every rupiah of CSR funds generates substantial social returns in the form of increased community income, job creation, preservation of local culture, and improved environmental quality. The resulting recommendation is the need for comprehensive CSR impact measurement using the SROI framework to optimize fund allocation and ensure program sustainability. This approach not only measures financial efficiency, but also the social value created for the community and the environment of tourist villages.