Abstrak
<p align="center"><em>The rapid development of Sharia Financial Institutions at the present time has become an interesting phenomenon in the Finance industry. Sharia Financial Institutions as an organization that stands on the principles of Islam, of course, has a social responsibility to the name of Islam it carries. Sharia Financial Institutions must operate in accordance with the rules and principles of Sharia. Based on social roles, Sharia Financial Institutions must provide ISR (Islamic Social Responsibility) information to demonstrate their responsibility as accountability for the community, and provide relevant information in conformity with the religious needs of Muslim decision makers as a manifestation of accountability to Allah SWT because the companies not only operate for the benefit of shareholders but also for social welfare. Disclosure of social responsibility is a managerial tool that companies use to avoid social and environmental conflicts. Disclosure of ISR reported by the companies is expected to gain social legitimacy from the public. This social legitimacy will improve financial transactions, thereby increasing profitability.</em></p>