Naila Fatkhurohmah, NIM. 4.42.21.0.21, " Analysis of the Effect of Disclosure of Environmental, Social, Economic, and Governance Performance on Return on Assets (ROA) of Islamic Commercial Banks in Indonesia in 2019 - 2023", Applied Bachelor Thesis at the Islamic Banking Study Program, Department of Accounting, Semarang State Polytechnic under the guidance of Mr Saniman Widodo, S.E., M.M., and …