Purpose: This activity aims to provide counselling for micro, small, and medium enterprises affected by the Covid-19 pandemic because they cannot open their stores at Blu Plaza in Bekasi, West Java. The Covid-19 pandemic has affected this community greatly since 2020, and the members of UMKM Blu Plaza asked for advice regarding marketing and financial aspects to survive. Research Methodology: There were seventeen participants counselling was conducted online using Zoom application by giving training materials and asked the participants to be proactive by asking questions and doing some real exercises. Results: The counselling results show that participants are able to do some exercises about working capital and the cost of goods sold. Also, their understanding of selling products via online marketing has improved. The post counselling questionnaire shows that the participants are very interested in the topics and asked for more time to participate in the following community service activity. However, the participant-trainer interaction was not optimal due to the pandemic situation. Future activities can use additional features with the help of information technology to attract more participants. Conclusions: By implementing online community service, counsellors can interact with the participants and ask them to do some exercises. This is a way to increase people’s participation, and results showed that their understanding of the topics increased.

<em>The purpose of this research is to investigate the effect of stakeholder’s pressure and corporate financial performance on transparency of sustainabilty report. The population of this research comprises as State-owned Enterprise (SOE) listed on Indonesia Stock Exchange (IDX) during years 2013-2017. The technique of determining the sample used purposive sampling. This research uses a multiple linear regression. Form this research, proved that environmental sensitive industry, investor oriented industry, and corporate financial performance have effect simultaneously toward transparency of sustainabilty report. This research also proved that partially environmental sensitive industry, investor oriented industry, and corporate financial performance have positive effect toward transparency of sustainabilty report.</em>

<p><em>This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.</em></p><p><em>The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. </em></p><p><em>The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.</em></p>

Micro, small and Medium Enterprise (MSMEs) is ) is a prosperous driving industry to help people get jobs and income for their lives. Along with the development of MSMEs from each year, the mortality rate for MSMEs also increases. One of the problems faced by MSME entrepreneurs is an error in incorrect pricing. Problems like this will create fatal mistakes that will result in failure in determining the selling price and in the long run produce financial statements that are not in accordance with the reality of the field. COGS from service products provided to its customers, by calculating the exact COGS the laudry entrepreneurs can obtain income in accordance with what they want and avoid mistakes in determining the selling price. From this reason, it is necessary to conduct training for MSME entrepreneurs to calculate COGS so that the business started can develop and sustainble