This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.

The purpose of this study was to determine whether there is an effect of Earning Per Share (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns in the transportation sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period.The research method used is quantitative method, and uses a research population of 9 transportation companies. The sample technique used is purposive sampling method, the data in this study are financial statements in the form of ratios that represent each research variable and are processed using the SPSS Version 26 instrument measuring tool, the results of the t test (partial) Earning Per Share (EPS) hypothesis test research obtained that the tcount value < t table (0.559 < 2.036), with a sig value of (0.580 > 0.05) then H0 is accepted and HI is rejected. The t test (persial) Return On Equity (ROE) obtained that the value of tcount < ttable (-0.377 > 0.05), with a sig value of (0.580 > 0.05), then H0 is accepted and HI is rejected (-2.036) with a sig value of (0.709> 0.05), then H0 is accepted and HI is rejected. The t test (persial) Net Profit Margin (NPM) obtained tcount < ttable (0.952 < 2.036) with a sig value of (0.348 > 0.05), then H0 is accepted and HI is rejected, Based on these results it can be concluded that Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have no significant negative effect on Stock Returns.

This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred