The purpose of this observation is first, to determine the impact of Corporate Social Responsibility (CSR) implementation on the profitability of banking corporates registered on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The second is to determine the impact of Corporate Governance (CG) implementation on the profitability of banking corporates registered on the IDX in the 2017-2021 period. The sampling method is purposive sampling. Based on the results of the observation, it can be conducted that CSR has no significant effect on profitability, while CG with the indicators of institutional ownership, managerial ownership, board of commissioners, board of directors, and audit committee has a significant positive effect on profitability.

This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods. This study investigates earnings quality on listed firms of JKSE during the period of IFRS adoption in 2012 and implementation of sustainability reporting voluntarily. This study finds that earnings quality influence to cost stickiness is supported. However, earnings quality negatively influences cost stickiness. The result of this study indicates that there is likely the effect of IFRS adoption in 2012 and implementation of sustainability reporting voluntarily since 2010 from listed firms on the JKSE on its earnings quality. This result is consistent with study of Banker, Basu, Byzalov, &Chen (2016). So higher earnings quality, lower cost stickiness. This study contributes theoretically to the literature on financial accounting, management accounting and cost management related to the topic of asymmetric cost behavior on earnings characteristics. This research also contributes practically to the ability of earnings quality in listed firms of the JKSE to reflect information on their financial performance related to the earnings quality by investors and financial analysts.

Micro, Small, and Medium Enterprises (MSMEs) have an important role to develop the economy of ASEAN Countries, particularly in Thailand. To monitor the development of MSMEs, the stakeholders need information about business activities of the MSMEs. The Financial Statement able to give information of business performance in each period of the development of MSMEs. Then, the role of information technology, especially software to support the implementation of financial statement to the enterprises. But, a few of entrepreneur understand how to operate software, particularly Microsoft Excel in making financial statement to the MSMEs. So, the role of scholars from higher education are important to teach the entrepreneur of MSMEs in making financial statements through microsoft excel application. This article aims to describe how the lecturers of business faculty of Universitas Kristen Maranatha, Bandung, Indonesia to train the entrepreneurs of MSMEs in Thailand in making financial statement through Microsoft Excel application. The result of our community service are the entrepreneurs of MSMEs in Thailand understand how to make financial statements using Microsoft Excel application.