Prosiding Seminar Nasional ASBIS 2018 Politeknik Negeri Banjarmasin ISSN 2541-6014 (Cetak) ISSN 2541-6022 (Online) Hak Penerbitan Politeknik Negeri Banjarmasin 133 ANALISIS PELAKSANAAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH BERDASARKAN INDEKS ISLAMIC SOCIAL REPORTING (ISR) Emy Iryanie 1 , Heldalina 2 , Rusman Irwansyah 3 Politeknik Negeri Banjarmasin 1,2,3 emyiryanie@akuntansipoliban.ac.id 1 , heldalina@poliban.ac.id 2 ABSTRACT CSR (Corporate Social Responsibility) activity is an activity that must be carried out by every bank, because the Government regulates it in a regulation. The regulations governing CSR (Corporate Social Responsibility) are contained in the Laws and Government Regulations. At present some banks are still carrying out CSR activities and revealed their activities in various ways. There are several indexs that are usually used by banks for this matter, namely the GRI (Global Reporting Initiative) Index and the ISR (Islamic Social Reporting) Index. The purpose of this study is to find out the forms of CSR (Corporate Social Responsibility) carried out by several Islamic banks. In addition, this study aims to see how the disclosure of CSR (Corporate Social Responsibility) in each of these banks. The sample population used in this study was Islamic banking which was included in the big category 4 corporate image award. The research period taken is 2016 and 2017 in each of the annual reports of Islamic banking. The data analysis technique used is the content analysis method based on the Islamic Social Reporting (ISR) index. The results of this study indicate that 4 (four) Islamic banks still do not use the Islamic Social Reporting index as a reference in implementing corporate social responsibility activities. In the implementation of 2016 and 2017 it still has not reached 100% of the activity items in the Islamic Social Reporting index. Disclosure of corporate social responsibility in the annual report shows that all banks that were sampled in this study were informed in the disclosure with a percentage of 66-80%. Keywords: ABSTRAK Kegiatan CSR (Corporate Social Responsibility) merupakan suatu kegiatan yang wajib dilakukan oleh setiap perbankan, karena Pemerintah mengaturnya dalam suatu regulasi. Adapun regulasi yang mengatur kegiatan CSR (Corporate Social Responsibility) tertuang dalam Undang –Undang dan Peraturan Pemerintah. Saat ini beberapa perbankan masih melaksanakan kegiatan CSR dan mengungkapkan kegiatannya dengan berbagai cara. Ada beberapa indeks yang biasanya digunakan perbankan untuk hal tersebut, yaitu Indeks GRI (Global Reporting Initiative) dan Indeks ISR (Islamic Social Reporting).. Adapun tujuan penelitian ini diantaranya adalah untuk mengetahui bentuk – bentuk kegiatan CSR (Corporate Social Responsibility) yang dilaksanakan oleh beberapa perbankan syariah. Selain itu, penelitian ini bertujuan untuk melihat bagaimana pengungkapan CSR (Corporate Social Responsibility) di masing – masing perbankan tersebut. Populasi sampel yang digunakan dalam penelitian ini adalah perbankan syariah