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  <title>ANALISIS PELAPORAN SOSIAL KEISLAMAN (STUDI KASUS PADA BANK ACEH SYARIAH DI BANDA ACEH)</title>
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 <name type="Personal Name" authority="">
  <namePart>Rini Wulandari</namePart>
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   <roleTerm type="text">Primary Author</roleTerm>
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  <place>
   <placeTerm type="text">Banda Aceh</placeTerm>
   <publisher>Universitas Syiah Kuala</publisher>
   <dateIssued>2020</dateIssued>
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  <languageTerm type="text">Indonesia</languageTerm>
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 <note>ABSTRACT&#13;
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The purpose of this study was made in order to address the problems that existed in the formulation, namely analyzing the Islamic social index in Bank Aceh Syariah in Banda Aceh. This research method uses a qualitative approach, data obtained from interviews with Bank Aceh Syariah financial staff in the city of Banda Aceh.&#13;
Based on ISR index research results reported by Bank Aceh Syariah on disclosures in the 2016-2018 annual report showed that 91.6% of the disclosures made were in accordance with the ISR index, there were 10 items that had been disclosed including: alms and donations, qard hasan, zakat or donations from employees or customers, education, health assistance, economic empowerment, care for orphans, mosque construction or renovation, youth activities, other social activities, and sponsors of health, sports and education events. While waqf items have not been disclosed by the company.&#13;
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Keywords: Islamic social reporting index, Islamic Aceh bank&#13;
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viii&#13;
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ABSTRAK&#13;
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Tujuan dari penelitian ini adalah dibuat dalam rangka menjawab permasalahan yang ada pada rumusan, yaitu menganalisis indeks sosial keislaman dalam Bank Aceh Syariah di Banda Aceh. Metode penelitian ini menggunakan pendekatan kualitatif, data yang di peroleh dari hasil wawancara dengan staf keuangan Bank Aceh Syariah yang ada di Kota Banda&#13;
Aceh.&#13;
Berdasarkan hasil penelitian indeks ISR yang dilaporkan Bank Aceh Syariah pada pengungkapan dalam laporan tahunan 2016-2018 menunjukkan bahwa sebesar 91,6% pengungkapan yang dilakukannya telah sesuai dengan indeks ISR, terdapat 10 item yang sudah diungkapkan meliputi: sedekah dan donasi, qard hasan, zakat atau sumbangan dari karyawan atau nasabah, pendidikan, bantuan kesehatan, pemberdayaan ekonomi, kepedulian terhadap anak yatim, pembangunan atau renovasi mesjid, kegiatan kepemudaan, kegiatan sosial lainnya, dan sponsor acara kesehatan, olah raga dan edukasi. Sedangkan item wakaf belum diungkapkan oleh perusahaan.&#13;
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Kata kunci: islamic social reporting index, bank aceh syariah&#13;
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