The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.

<p align="justify">The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.</p><p><strong>Key words:</strong> Corporate Social Responsibility, Good Corporate Governance, Company Size, Company</p>

The Think Pair Share   (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share   (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share   (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share   (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.