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This study aims to explain socio-spiritual accounting from the point of view of entity theory and shariah enterprise theory and to analyze the difference between both. The indicator of analysis in this study is the three dimensions offered by Global Reporting Initiative (GRI) with several combinations offered by Islamic Social Reporting (ISR): economic, social and environmental dimension with additional spiritual dimension. The main source in this research is referenced through literature studydoi:10.35836/jakis.v6i1.8 fatcat:nvqgvlnqbncazgllljko3hlc6i