<p>This study aims to determine the effect of corporate social responsibility, profitability, and the corporate governance on company value. The sample consisted of 14 mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sample was selected based on the purposive sampling method, and the data used in this study was secondary data. The method used in this study uses multiple linear regression. Based on the results of this study it can be concluded that corporate social responsibility does not influence on company value; profitability has a significant positive effect on company value; institutional ownership has a significant positive effect on company value; managerial ownership does not effects company value; and independent commissioners have a significant positive effect on company value.</p>

Purpose: Improve knowledge and ability to record financial transactions in accordance with SAK EMKM and Improving knowledge and ability to prepare financial statements especially balance sheet as a basis for information for financial management. Method: Participants in this activity are MSME entrepreneurs who are members of DUIT in the North Kedoya area, West Jakarta. The training activity has been carried out on April 20, 2022. The method of implementing this training is in the form of presentation of material on the importance of financial management for businesses. Examples of recording financial transactions and balance sheet financial statements are also given in accordance with applicable SAK EMKM standards. At the end of the training session, participants were given the opportunity to discuss interactively with the presenters and be able to convey what obstacles they have been facing in financial management so that solutions and problem solving can be given. Results: The majority of participants already know the types of financial statements. A total of 31% is very agree, 50% agree, while the remaining 15% are neutral and 4% disagree. Most of the participants also claimed to have understood how to make financial reports especially balance sheet for business. However, the number of participants who have made a good balance sheet is known only as much as 19% strongly agree and 42% agree. The remaining 31% are neutral and 8% disagree. Conclusion: It is known that the majority of MSME entrepreneurs already have knowledge of the types of financial statements and know how to prepare financial report especially balance sheet, but the number of MSME entrepreneurs who have made good financial reports is still less. This is understandable because to implement the preparation of a good balance sheet is not easy, it requires a fairly good knowledge and understanding of accounting.

Purpose: To provide understanding and ability in managing finances to MSME entrepreneurs. Methodology/approach: The method of activity used are (1) counselling and training methods on financial management, where counselling with prepared materials as well as training and direct question and answer sessions during training will be able to make the community able to understand the concept of financial management, (2) assist partners in the process of financial management through good and neat financial records, so that partners can stop excessive spending. The participants for this training are MSME entrepreneurs who are members of Dewan UMKM Indonesia Terpadu (DUIT) Kedoya, West Jakarta. Most of its members are business owners with micro and small-scale businesses. Results/findings: (1) Participants have understood the importance of financial management and are able to manage business finances through good financial records, (2) Participants understand and are able to record financial transactions neatly and according to accounting standards, and (3) Participants have understood and are able to make financial reports as the basis of information for financial management. Conclusion: So far, the income statement is still limited to a report that compares the difference between income and expenses, without separating the nature of the expenditure whether it is an expense or an asset and other accounting provisions that need to be considered by MSME entrepreneurs. Participants need an understanding of the preparation of financial reports in accordance with SAK EMKM, namely income statement, statements of financial position, and notes to financial statements. Keywords: 1. Community service 2. Financial Records 3. Financial Statement 4. Financial Management 5. MSMEs