Mining is a business activity or business in the field of extracting natural resources. Mining activities are inseparable from agrarian law because agrarian law is the basic law of laws that have areas of processing of earth bodies, water, and space and natural resources. Agrarian law is based on Article 33 paragraph (3) of the 1945 Constitution, which in essence all activities involving the earth, water, and space and natural resources must be beneficial for the prosperity of the people of Indonesia. The purpose of the impact of sand mining on the economy of the community in Busoa Village, Batauga District, Buton Regency is to find out the impact of sand mining on the economy of the people in Busoa Village, Batauga District, South Buton Regency. The impact of sand mining on the economy of the community in Busoa Village, Batauga District, Buton Regency, is the change in miners’ income, the miner’s family experiences insignificant welfare improvements and fulfilling the needs of miners has increasingly been fulfilled.

This study aims to determine (1) the effect of environmental performance on financial performance, (2) the effect of environmental costs on financial performance, (3) the effect of firm size on financial performance, (4) the effect of Corporate Social Responsibility (CSR) on financial performance, (5) CSR as a mediator in the influence of environmental performance on financial performance, (6) CSR as a mediator in the influence of environmental costs on financial performance, and (7) CSR as a mediator in the influence of company size on financial performance. This research is included in comparative causal research. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. By using a purposive sampling method, 52 companies meet the criteria with a total of 104 data sets. The data analysis technique used is a simple linear regression analysis and path analysis. The results of this study indicate that (1) environmental performance does not affect financial performance, (2) environmental costs negatively affect financial performance, (3) company size has a positive effect on financial performance, (4) CSR has a positive effect on financial performance, (5) CSR is able to mediate the influence of environmental performance on financial performance, (6) CSR is not able to mediate the relationship of environmental costs to financial performance, and (7) CSR is able to mediate the influence of firm size on financial performance.