This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.

This community service aims to provide knowledge about digitalization in the field of taxation and business for UMKM in Jayapura. The change in the business world towards the era of information technology is a progress that has been going on for approximately 10 years. The Covid-19 pandemic has made business activities change so fast and allowed all lines of business to develop, including UMKM sector. Introducing digitalization and taxes is important for UMKM to prepare themselves to develop their business potential. The process of financial recording and reporting, digital business design and the benefits of being a taxpayer are the main materials provided for UMKM. Public services are focused on three materials, namely tax digitalization literacy, financial digitalization literacy, and business digitalization. Tax literacy introduces UMKM to the benefits of taxes and the procedures also methods of becoming a taxpayer. Business literacy focuses on the introduction of information technology-based financial records and business digitalization. The participants of this service are UMKM in Jayapura City and Accounting students who are doing KKN and become UMKM companions. The teaching method is carried out online with 48 participants then the mentoring process is carried out by KKN students to ensure that the material presented can be applied in the efforts of UMKM members. Through learning methods that are delivered directly to experts in their fields and followed by a mentoring process, knowledge transfer occurs and UMKM can develop their businesses.

This company performance analysis training using technical analysis with the number of participants about 50 persons, which all the participants are from Yoboi village and people around Sentani lake. This training are conducted with the Investment Gallery of Indonesia Stock Exchange, University of Cenderawasih to introduce stock investment in the capital market to the community or indigenous Papuans. Basic things about stock investment, the benefits and risks of stock investment, also training and mentoring for stock investment are the references in educational activities in the stock village. However, it must be acknowledged that there are technical obstacles such as adequate internet and cellphones, as well as understanding the use of applications which are serious problems. Therefore, training and mentoring are needed gradually, not only in theory, but also with direct practice