Islam has regulated the rights and obligations of individuals and organizations in the application of ethics and social responsibility. Social reporting of the environment. Around the organization can be normative, utility, or to gain legitimacy.(Lahuri, 2013) To borrow a mutia statement(2009) Shariah Interprise Theory has many components related to reporting corporate social responsibility, most importantly in sharia banking in social responsibility is a form of accountability to Allah SWT because it requires solely to gain legitimacy as the main source, with this in it Shariah Interprise Theory explains that Allah SWT is the main source of mandate, while stakeholders is the source that gets the mandate from Allah Almighty in which case there is a responsibility. This can be achieved if it can use resources in a way and can bring grace to all that exists in nature.(Triyuwono, 2000) ;(Triyuwono, 2001)

Shariah Enterprise Theory describes a concept that recognizes social responsibility not to the owner of the company but also to all other stakeholders . Then this theory was developed again so that a sharia concept was formed known as Shariah Enterprise Theory (SET). This theory underlies that the determination of the concept is from the all-creator god of all resources that exist in nature, so Shariah Enterprise Theory Allah is the main Mandate ((Wahyudin & Wulandari, 2018); (Triyuwono, 2000);(Hidayatullah, 2020)) Islam has set the concept of accountability and social justice which must be based on the ukhwah of brotherhood. The prohibition of usury and the obligation to pay zakat is a form of social responsibility, from these two concepts so that the establishment of Shariah Enterprise Theory.(Triyuwono, 2001) Shariah Enterprise Theory there is a theory related to the reporting of social responsibility by companies, especially those in sharia. The components are:

The principle of Sharia Enterprise Theory in providing the main form of accountability is to Allah SWT because the real owner, then expanded to mean with his responsibility to humans and the surrounding environment. According to the Islamic perspective, CSR is part of the concept of Islamic teachings as a collection of teachings that have very good ethics. In addition, CSR is an implication of the property that has been entrusted and God the owner as a whole and the human being is only a temporary owner who acts as the beneficiary of the Mandate that has been given.(Khasanah & Yulianto, 2015).

Refers to the assessment of the components of shariah enterprise theory which includes vertical and horizontal accountability. Vertical accountability is only addressed to Allah, there are 2 horizontal accountability, namely direct-stakeholder and indirect-stakeholder. Direct stakeholders include accountability to customers and accountability to employees while indirect-stakeholders include accountability to the community and nature. The following is the SET score on each component or each SET disclosure sub-item:

Based on the table above, it can be concluded that there are still three that have a score of less than 50% with the lowest level of disclosure being disclosures on community and natural accountability activities. Based on the results of the scoring, the score assessment at each Islamic commercial bank is as follows:

Referring to the table above, there are 2 Bank Umum Syariah which have the highest level of disclosure, namely Bank Muamalat Indonesia (BMI) and Bank Syariah Indonesia (BSI) with a score of 90% predicately, it is stated to be very informative in CSR disclosure. BMI and BSI are two Islamic banks in Indonesia that have large customers. We all know that BMI is the first Islamic commercial bank in Indonesia and BSI is the largest Islamic bank in Indonesia, so it has become commonplace if the two entities consistently and openly disclose the accountability that has been carried out both to society, nature, the environment and other stakeholders. So it is appropriate if the two become role models and examples for other Islamic entities. So it is natural that in the assessment of the scores, the two bear the title of very informative as seen in the following table:

The role of the sharia supervisory board for sharia entities is very important because the existence of an opinion issued by the sharia supervisory board is one of the signs that the entity has carried out the company's operations in accordance with sharia agreement. The vertical accountability assessment sub-item is based on two assessment sub-items, namely the DPS opinion and reporting related to the aspects of fatwas that are complied with related to products and the collection of Islamic bank funds. Based on the calculation of the SET index, the vertical accountability component to Allah SWT all Islamic banks that were participants in this study received a maximum score of 100% (very informative). This shows that BUS's efforts in fulfilling the principles of compliance with sharia fatwas both in product and operational aspects. In this case, as it is already known, most fatwas are related to aspects regarding the products of Islamic financial institutions which aim to ensure that the transactions carried out do not contain elements of usury and are not haram. as a form of responsibility to Allah SWT in carrying out business, do not forget to carry out charitable activities and religious basis as stipulated in the Qur'an and Al-Hadith (Zakiy & Ramadhan, 2019), The Sharia Supervisory Board in Islamic financial institutions is a caliph who is given the mandate to maintain and use it in a good way.

are intermediary institutions that become intermediaries between customers who have excess funds against customers who need funds. Therefore, customers are important assets for financial institutions because the majority of assets managed are entrusted by customers. So it is natural that are required to be open to customers. To answer these demands, the assessment of responsibility to customers is based on five sub-items, namely reporting on the experience of members of the Sharia Supervisory Board (DPS), reports related to zakat and qardhul hasan funds, information on sharia products and concepts, disclosure of financing amounts, andexplanations of business policies for non-sharia/non-halal transactions. It can be seen the implementation of accountability to customers as follows :

a. The existence of reportingand experience from members of the sharia management board (DPS) in this sub-item 8 BUS has stated starting from the background of education and duties of DPS.

b. The zakat fund reports distributed by various BUS with different amounts. There are only 4 BUSES that disclose zakat funds, namely BMI of Rp. 8.20 billion, BSI of Rp. 1.42 billion, then from Bank Panin Dubai Syariah of Rp. 7.74 billion, and Sharia Pensioner Savings Bank of Rp. 9.90 billion which is used and distributed as a source of virtue..

c. Accountability of Islamic banking products as an effort to increase customer financial literacy has been carried out by several because In this sub-item of 8 BUS has stated all.

a. In the sub-item of Disclosure of Financing Amount ini 8 BUS revealed the amount of financing that has been given by the party to be distributed as a form of benefit for the bank began to be used as a corporate and commercial segment, as an infrastructure improvement, as well as social assistance for covid-19 restructuring.

b. In a sub-item related to the explanation of business policies for non-sharia / non-halal transactions, BUS has explained the concept of non-sharia transactions, namely that current account service income from Conventional Banks is not recognized as Bank income but is used as providing funds for social activities or benevolent funds. thus encouraging the existence of infaq and alms to be allocated as a form of concern for social.

Accountability is accountability by creating oversight through the distribution of power to various government agencies so as to reduce the accumulation of power, while creating conditions for mutual supervision. So the importance of accountability in paying attention to the community. (Retnaningsih, 2015) The assessment of accountability to the community is based on four sub-items, namely reports related to increasing access for the public and islamic bank financial services, policies on financing that consider issues related to human rights and discrimination issues, policies regarding financing that take into account the interests of the community and contributions made to improve the interests of society, as well as contributing to improving the quality of life. Communitya rakat in the fields of religion, education, and health. In the disclosure of accountability to the community. There are 2 BUSES that get a maximum score of 100%, namely BMI and BSI in this case providing financial and non-financial reporting media for banks by increasing public access to islamic bank financial services and continuing to float the website of each BUS for the benefit of external users, this shows a great initiative in this effort. For a banking system that targets the bank's internal finances. This shows the high initiative of BUS in an effort to increase public access to islamic bank financial services, and provides financial and non-financial reporting media for banks through the development of websites on each BUS for the benefit of external users and the Core Banking System aimed at the internal interests of banks. The 2 BUS also contribute to improving the quality of life of the community in the fields of diversity, education, and safety, as evidenced by achieving in 2021 the type of program carried out by BMI received the "Star 3" award in the TOP CSR Award 2021, in providing social donations, namely the muamalat undergraduate scholarship and CIKAL muamalat. The BSI program is the distribution of social assistance for the needs of the community, and utilization in maximizing for the benefit of the people, as well as for productive activities.

Accountability to nature and the environment is still a missed thing as evidenced by the scoring results which show the lowest number compared to other aspects, which is only 60%. Because there are still few disclosures by Islamic banks regarding environmental issues, it seems to emphasize the research conducted by previous researchers, that as most Islamic banks that operate have low social concerns, especially for environmental issues that are considered less important. This shows that paying attention to the environment is not a priority for Islamic banks, even though Islamic bank actors recognize that the issue of environmental damage is a very important issue. Similarly, with SET, nature is one of the stakeholders who must receive attention and have the right to welfare. In the assessment of accountability to nature there is no BUS that gets a maximum score of 100%. Where each BUS does not report only reporting a few sub-items out of six of the sub-items makes the assessment in the context of environmental responsibility. There is only 1 BUS that reports five sub-items out of six sub-items , namely BSI in this case does not state the sub-item which is to mention the amount of financing that has been given to business actors whose capacity damaging the environment such as plantations, forestry, and mining. However, BSI contributes directly to the environment, namely by going green or greening by channeling social CSR funding sources to the community. There are 4 buses that report four sub-items from six sub-items, namely BMI, BCA Syariah, Banak Victoria Syariah and Bank Jabar Banten Syariah. The 3 BUS did not report on the sub-item mentioning the amount of financing that has been given to business actors whose capacity is damaging to the environment such as plantations, forestry, and mining, and direct contributions to the environment (go green). Shariah Commercial Banks which only reports three sub-items, namely Panin Bank Dubai Syariah and Ssyariah National Retirement Savings Bank of the three most reported sub-items are internal bank policies that support power/energy saving and protection programs. With efforts to optimize the use of environmentally friendly goods and minimize the use of paper, as well as make efficient use of electricity.