Abstract
This research is about the holistic approach of Islamic Social Reporting in Islamic banking that can be used as a
consideration for Islamic banking companies in carrying out social responsibilities in accordance with Islamic
provisions. In this study, the identification and inventory of the factors that influence Islamic bank ISR reporting
in Indonesia are carried out using factor tests. The object of this research is ISR disclosure on Islamic banking in
Indonesia through secondary data, literature review, and census methods for all Islamic banks in Indonesia.
Keywords: Islamic Social Reporting, the determinant of ISR, Islamic Social Reporting disclosure, Islamic banks in Indonesia.