Abstract: The purpose of this study was to describe the application of the principle of economic responsibility, legal, ethical and philanthropic responsibilility in execution Corporate Social Responsibility (CSR) in regional military command VII /WRB, analyze the role of government (public sector), the private sector and the public (civil society) in the implementation of Corporate Social Responsibility (CSR) Sinarmas in the regional military command VII /WRB viewed from the perspective of Governance. Find alternative model of Corporate Social Responsibility (CSR) Sinarmas RTLH rehabilitation program at the regional military command VII/WRB Makassar in terms of Governance Perspective. Sinarmas research was conducted in Jakarta and the regional military command VII /Wirabuana as the party that receives the program as corporate social responsibility (CSR) Rehabilitation RTLH Sinarmas. The study was conducted using a qualitative approach that emphasizes the natural background characteristics which researchers act as instruments of research. The focus of research is directed towards obtaining descriptive data in the form of the written word and analyzed inductively.