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$%#% Firm value reflects the size of the stock market reaction to the company. Increasing the value of the company is an achievement that suitable with the desire of the owner, because as the value of the company increasing as well the welfare of the owner. Earnings management has an influence on the value of the company. Good Corporate Governance to be one way to eliminate the management engineering efforts specifically to make regulations with the requirement for the companies to disclose certain information mandatorily and voluntarily. This research will discuss the influence of earnings management on company value, the effect of Corporate Governance on company value directly, and the effect of Corporate Governance as a moderating variable from the influence of earnings management and firm value. Data analysis technique used in this research is a descriptive data analysis method, analysis model and classical assumption check because this research aims to determine the effect of earnings management, company value and Corporate Governance on Enterprise State-owned Enterprises listed on the Indonesia Stock Exchange. The results of this study are earnings management negatively affect the value of the company, corporate governance itself has no effect on firm value, but as a moderating variable of corporate governance affect earnings management effect on firm value.

The concept of materiality is now becoming increasingly important for the measurement and reporting of corporate sustainability performance because it can be used as a tool in disclosing material aspects so that sustainability reports are more relevant to stakeholders. This study aims to provide empirical evidence and analyze the effect of financial performance, leverage and firm size on disclosure of materiality in sustainability reports. The research population is a publicly listed company on the Indonesia Stock Exchange for the period 2018 to 2021. The sampling technique uses the purposive sampling method and the final sample is 47 companies. Analysis of the data used is Panel Data Regression. The results of the analysis show that financial performance, leverage and firm size have a positive effect on the disclosure of materiality in the sustainability report. Keywords: Sustainability Report; Financial Performance; Leverage; Firm Size.

Dalam hal pembangunan desa terdapat beberapa faktor-faktor yang mendukung pembangunan desa berjalan dengan lancar, salah satunya Pemerintah Desa. Sebagai akibatnya, pemerintah desa harus memiliki tata kelola pemerintahan yang baik, karena pemerintahan desa sebagai fondasi pembangunan nasional. Tata kelola pemerintah desa yang baik, dimulai dengan komitmen aparatur desa untuk menertibkan administrasi desa, pengarsipan administrasi desa, memiliki mekanisme pelayanan yang sesuai standar pelayanan, dan penyusunan profil desa dan peta potensi ekonomi desa selanjutnya pemerintah desa membuat landasan hukum terbentuknya Perdes dan penataan lembaga kemasyarakatan. Metode kegiatan adalah pengembangan keterampilan dengan melakukan penyuluhan dan pelatihan berupa penyampaian dan pemberian materi dan materi kepada peserta kegiatan. Selain itu juga dilakukan demonstrasi dan praktek bagaimana mengumpulkan data, menyusun data, melaksanakan tata cara pengarsipan dan menata penatausahaan data desa. Hasil kegiatan pengabdian berupa tersedianya peta, profil dan penatausahaan data ekonomi dan pembangunan desa. Berdasarkan hasil evaluasi pemahaman dan keterampilan aparat desa setelah mengikuti pelatihan dan pendampingan penyusunan penatausahaan data desa diketahui rata-rata tingkat pemahamannya sebesar 87%. Hal ini menunjukkan bahwa peserta telah memahami dan memahami materi tentang pemerintahan desa. Kata kunci: Profil desa, peta potensi ekonomi, pemerintahan desa, permendagri no. 12 tahun 2007, administrasi ekonomi ABSTRACT In terms of village development, several factors support village development to run smoothly, one of which is from the Village Government. As a result, village governments must have good governance, because village governance is the foundation of national development. Good village government governance, starting with the commitment of village officials to bring order to village administration, filing village administration, having a service mechanism that is by service standards, and compiling village profiles and maps of village economic potential. The method of activity is skill development by conducting counseling and training in the form of delivering and providing material to activity participants. In addition, demonstrations and practices were also carried out to collect data, compile data, carry out archiving procedures and organize village data administration. The results of the service are the availability of maps, profiles, and administration of economic data and village development. Based on the evaluation of the understanding and skills of village officials after attending training and assistance in compiling village data, it is known that the average level of understanding is 87%. This shows that the participants have understood and understood the material about village governance. Keywords: Village profile, map of economic potential, village government, permendagri 12 tahun 2007, economic administration

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