The basic materials sector company is one of the sectors that is expected to have bright prospects in the future and is one of the sectors that has a sizable role in contributing raw materials. If we look at the stock prices of several basic materials companies, they have experienced erratic increases and decreases. The high and low stock prices are influenced by how the company's financial performance is. The data used in this research is secondary data, namely in the form of annual reports of companies in the basic materials sector for 2017-2021. This research is descriptive with a quantitative approach. The statistical method used is simple regression analysis, panel data regression method, F test, t test, and analysis of the coefficient of determination. The results showed that environmental costs had a partial positive and significant effect on the financial performance of basic materials sector companies listed on the Indonesian Sharia Stock Index. Environmental performance had a partial positive and significant effect on financial performance in basic materials sector companies listed on the Sharia Stock Index. Indonesia. Then environmental costs and environmental performance have a positive and significant simultaneous effect on financial performance in basic materials sector companies listed on the Indonesian Sharia Stock Index.

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.