This edition contains articles on the effect of LDR, Bopo, NIM and NPL on asset returns, besides that there are also factors that affect financial statements, as well as the inventory purchase accounting system, cash disbursement accounting system analysis, the effect of time, interest rates and credit guarantees, the amount of bad loans. , the effect of leverage, profitability, and firm size on firm value, the effect of auditor quality, audit committee, audit delay, audit tenure on audit quality and financial management of MSMEs (micro, small and medium enterprises).