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This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

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This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

The process of managing and recording financial transactions requires special attention for financial managers. Every transaction activity needs to be recorded properly because it is information used by financial managers to prepare financial reports. The purpose of this community service activity is to increase knowledge in good financial recording practices to managers of UMKM in a simple way to improve their ability to manage and compile financial reports of their business units. The benefit of this community service activity is to train UMKM managers to be able to manage their business finances. The training was carried out because previously the UMKM managers in Jatisobo Village, Polokarto District, Sukoharjo Regency did not know and understand well how to manage and compile financial reports for their business units. This training activity can also encourage the development of UMKM that can support the improvement of the regional economy.