This study aims to determine what factors determine the capital structure and firm value of manufacturing companies listed on the stock exchanges of countries that are members of the Association of South East Asian Nations (ASEAN). The operationalization of the variables used in this study include Return on Assets, Tangibility Assets, Growth Rate, Non-Debt Tax Shield, and Tobins Q. Meanwhile, from various empirical studies conducted, different results were obtained regarding the value of the company. So that it is tested again on all factors that affect the capital structure and also the value of the company

Research is very important to identify the implementation of accountability as a tool for evaluating the performance of a hospital, which can be measured through the organizational structure, the budget arrangement of expenditures and the coding of accounts and statement of operating expenses. This research uses qualitative descriptive research using primary information. Where the method of collecting information is tested through questionnaires and interviews. The respondents to this study were the Planning and Training Department and Support Department of Tarutung Regional General Hospital. The results of Tarutung Regional General Hospital Accountability Accountability have been implemented which is reflected in the organizational structure which clearly and unequivocally separates the powers and responsibilities of each accountability center. Budget regulation for hospital expenditure has been implemented but for coding of accounts it has not been implemented in hospitals as can be seen in 2019 and 2020 LKIP (Government Institutions Performance Reports) over a period of time. The performance of expenditure managers is measured and evaluated by comparing budget targets and budget execution. It is not only an evaluation of the performance of the department head, because there are other aspects apart from the implementation of the responsibility, such as: B. Absenteeism and loyalty. Keywords: Bookkeeping and Cost Center Performance Evaluation

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Community Service aims to provide understanding and the importance of collaborating in entrepreneurship in Lumban Pea Timur Village, Toba Regency. In this case, the method used is the lecture, discussion, and question and answer method. Through this, there are many ways that can be done to collaborate in developing a business or entrepreneur. In this meeting, it is known what business is being carried out, what business will be carried out and what problems are faced in developing an entrepreneur. In the end, it was discovered that the most pressing problem in recent times is business capital and the need for regional regulation to support and protect businesses.

Small Micro and Medium Enterprises (MSMEs) is an important sector that contributes to the Indonesian economy. The existence of MSMEs is able to open up opportunities for job creation. The expected output from the existence of MSMEs is an increase in people's welfare and a decrease in the unemployment rate. Lau Bakeri village located in Kutalimbaru sub-district, Deli Serdang district is a village located in North Sumatra province where most of the population work as entrepreneurs (SME actors). Along with the role of MSMEs in the development and improvement of the Indonesian economy, on the one hand MSMEs have various problems. One of them is the absence of a brand on the products or services produced by MSME actors in Lau Bakeri village. This service activity focuses on assisting in brand selection, explaining the importance of brands and brand building strategies. This is important because the brand is the identity of a product, service, SMEs. The goal is that the products/services produced by the MSMEs in Lau Bakeri village have a good identity/image in the community, are widely known by the community, assist the promotion process, generate value, and will have a competitive advantage. The output is an increase in the welfare of MSME actors in Lau Bakeri village.