This study aims to examine the impact of the promulgation Pernyataan Standar Akuntansi Keuangan (PSAK) 72 from shareholder's perspective through stock market reaction proxyed with shareholder value. The tests focus on the property industry, real estate and building contruction firms because these standards supersedes the two standards previously used by this industry specifically, PSAK 34: Kontrak Konstruksi and PSAK 44: Akuntansi Aktivitas Pengembangan Real Estate. The analysis of this research using regression method and purposive sampling technique at companies listed in Bursa Efek Indonesia. Measurement of market reaction based on shareholder value is done by event study approach before and after the promulgation of the standard. The results show empirical evidence that the promulgation of PSAK 72 increases shareholder value. Under these accounting standards, the recognition of construction income can be based on contracts with customers so that the profit or loss in this industry is no longer fluctuating, thus benefiting investors in analysing the financial statements. Investors expect this accounting standard to improve the quality of information in the financial statements become more reliable so that the investment estimation risk will decrease. Therefore, the decision-making process can be done more accurately.

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

This study aims to determine whether corporate disclosure through corporate social media that possibly useful for investor decision making can reduce the information asymmetry between investors. We used a quantitative method and a purposive sampling technique with Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2018 as a sample. This industry sector was chosen because it was expected to have stronger predictions when consumers are retail consumers compared to business consumers. This study examines whether disclosure of information through social media such as Facebook and Twitter-owned by the company can reduce information asymmetry. Both of these social media platforms were chosen because they are widely used by the people of Indonesia. By using multiple regression analysis techniques, a surprising result is obtained where social media that have a significant effect on information asymmetry is Facebook, while social media Twitter does not have a significant effect on information asymmetry.

The issue of financial arrangement is a matter of individual and housewife problems especially in arranging and managing family finances. A group of housewives who are members of the PKK (Empowerment and Family Welfare Group) Family Group in Sawah Baru Subdistrict, Ciputat District, South Tangerang, Banten have the same problem which can not manage family finances. One of the 10 Basic Programs of the PKK is "Healthy Planning" which states that healthy planning for the family includes the affairs of the balance of income and household expenditure. In an effort to provide solutions to existing problems in the community, the Accounting Study Program Universitas Pembangunan Jaya offers cooperation with the provision of Family Financial Management Training for Housewives. Training methods in activities here include questioners, lectures, tutorials and discussions. From the results of the training From the record results that have been done by the housewives, the results obtained that as many as 64% of housewives can manage household financial management well because the results obtained from the calculation of a surplus or positive balance which means that at the end of the month there residual funds that can be saved or used for other things, while as many as 36% of housewives have not been able to manage household financial management properly.

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi.