REKONTRUKSI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL BERLANDASKAN SYARIAH ENTERPRISE THEORY (Studi Kasus pada PT. Bank BNI Syariah)

Corporate Social Responsibility is a manifestation of social investment of Islamic banking as a form of application of the principle of trust that is both humanist and transcendent which is expected to make a financial institution of Islamic banking is becoming closer to the people. Therefore, Islamic banking should show an accountability report that is humane towards society and the Sharia Enterprise Theory as a form of social reporting standards of Islamic banking. The purpose of this study was to determine how the reconstruction of social responsibility disclosure based on Sharia Enterprise Theory. This study used a qualitative approach using PT. Bank BNI Syariah as an objects. The data analysis technique is descriptive analysis method. The data that used in this study are primary data and secondary data. The results showed that BNI Syariah in expressing the Corporate Social Responsibility is still not in accordance with the Syariah Enterprise Theory. There are still items that have not been disclosed by the BNI Syariah associated with horizontal accountability like employees, customers, society and nature. Although the relevant disclosure of vertical accountability in accordance with Shariah Enterprise Theory has been expressed by BNI Syariah. Keywords : corporate social responsibility disclosure, syariah enterprise theor