Masjid merupakan salah satu organisasi non laba bidang keagamaan, sehingga perlu dilakukan penyusunan laporan keuangan sebagai bentuk pertanggungjawaban akuntabilitas dan transparansi kepada pemberi dana, anggota organisasi, kreditur, dan pihak lain yang menyediakan sumber daya. Penyusunan laporan keuangan entitas non laba dapat berpedoman kepada Interpretasi Standar Akuntansi Keuangan (ISAK) No.35. Dalam penelitian ini, peneliti ingin melihat kesesuaian laporan keuangan menurut ISAK No.35 serta bagaimana susunan laporan keuangan dan proses pencatatannya pada entitas masjid. Penelitian ini menggunakan metode penelitian kualitatif. Objek penelitian ini adalah Masjid Syamsul Ulum (MSU) Telkom University Bandung. Proses pengumpulan data dilakukan melalui kegiatan wawancara, observasi dan studi pustaka. Hasil penelitian ini, laporan keuangan yang disusun oleh pengurus Masjid Syamsul Ulum tidak sesuai dengan ISAK 35. Proses pencatatan akuntansinya pun masih dilakukan secara manual. Hasil rekonstruksi tersebut dapat menjadi bahan masukan dan pertimbangan bagi pihak organisasi dalam menerapkan standarisasi pencatatan keuangan ISAK 35.

This study aims to determine the effect of Sustainability Reporting on Firm Value. The population of this study are non-financial companies from 2018-2020. The sampling method used in this research is purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used are secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id. The results of this study show that the Sustainability Report has a positive and significant effect on firm value

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.

This Studies aims to examine the analysis of the effect of government social assistance and financial literacy on students affected by COVID-19. This research is a policy research. The method used in this research is descriptive qualitative with evaluative data and literature studies. In this study, literature was obtained from information that developed in the news related to the distribution of government social assistance and financial literacy information circulating among Telkom University students affected by Covid-19.

Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.

This study was aimed to examine the effect of intangible asset and liquidity on financial distress. The population of this study is industry sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Purposive sampling as the sampling method was chosen, and so 28 companies were collected for the sample. The data used are secondary data and logistic regression was used as the method of data analysis using SPSS software version 26. The results showed that simultaneously and partially, intangible asset and liquidity have impact on financial distress.