The topic of social responsibilities reporting usually relates with the responsible for firms to their direct owners (shareholders) alone, or do they owe a duty to the wider community in which they operate. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group ofstakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financialperformance, risks, business prospects and corporate sustainability. The accountability for these report disclose all aspects that shows measurement of company’s social performance as a key success factor for social performance measurement. Socio Economic Enviromental Accounting is wide-spread concept for firms wishing to realize broader societal and environmental objectives inaddition to increasing shareholdes value.

Learning in basic accounting can generally be grouped as accounting for service companies and accounting for trading companies. Community service activities aim to evaluate the absorption of high school students regarding accounting material, especially in trading companies. This community service activity is carried out by providing online tutorials to ABC High School students in Surabaya, then the students answer the practice questions that have been prepared. The results of this community service activity show that high school students who get the results that the majority of students still have a lot to explore accounting material in trading companies. The results of the evaluation showed that the students had quite good understanding of general journals in trading companies, corrections journals, capital and profit calculations and understanding of the perpetual method. However, students still have difficulty understanding adjusting journals, COGS calculations and understanding the periodic method. Educators can still spur students' cognitive processes by implementing more effective learning so that learning objectives can be achieved.

Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on time information, and fit with information that need by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected to fixed asset revaluation decisions. The sample of this research is manufacturing companies that listed on the BEI in 2015-2016. This research use purposive sampling as sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no affect on the fixed asset revaluation decisions.