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The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

Community service activities that have been carried out by STIEPARI Semarang in collaboration with the Bancak District Government, Semarang Regency with the target of village officials are in the form of lectures with visual media. With this form of activity, it is more about providing knowledge and information to participants. The success of this activity is measured by the enthusiasm of the participants during the training. In this activity a lot of interaction in question and answer from participants and presenters. Participants felt happy with this activity. This is because so far there has never been any activity from the academic community that has entered the Bancak District, Semarang Regency, so that participants gain understanding and knowledge about the preparation of village fund financial reports. The follow-up of this activity is that the participants want in the future there will be assistance activities in preparing village fund financial reports.

The purpose of the study was to determine and analyze the effect of GCG, CSR, and Financial Performance on Share Value. The research location is a Banking Company listed on the Indonesia Stock Exchange. The number of samples in this study was 120 financial reports. The method used is panel data regression analysis. The results showed that GCG has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange, CSR has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange and PER has no effect on the value of shares in banking companies listed on the Indonesia Stock Exchange.

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement,  the  application  of  government  accounting  standards,  and  the internal control system together have a significant (0,000) and  effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant  (0,000)  effect  on  the  quality  of  financial  statements.  The  internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

Financial records are the main problem faced by business actors, especially micro, small and medium enterprises. So that the service team of the Faculty of Economics and Business, University of Technology, Sumbawa, provides training and financial records for micro, small and medium business actors for mothers who already have businesses who join the Patra Pertamina Fuel Terminal Badas Sumbawa Women's Union. The method applied to this service is to provide training and assistance related to financial recording and provide assistance in the use of the Si Apik application (Financial information recording application system). The result of this service is that the training participants have obtained basic knowledge of financial records in accordance with standards that have never been done so far. Mentoring is carried out to train data input to prepare financial reports. This service has achieved the expected results and this program continues to be carried out with a mentoring pattern.

This research aims to prove the influence of Dividend Policy and earnings per Share (EPS) on Company Value in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The type of data in this research process is quantitative where the data is obtained from financial reports. The population used in this research was 7 companies multiplied by 5 years, namely 35 observations. In this research, the method used is panel data regression, using the Chow test, Hausman test, and Lagrange test Multiplier and Common models Effect is the best model to use in this research. The research results show that the Dividend Policy (X1) does not have a significant effect on company value partially on Company Value (Y) and the Earning Per Share (EPS) variable has a partially significant positive effect on Company Value (Y). Company value is the company's performance as reflected by the share price which is formed by demand and supply in the capital market which reflects the public's assessment of the company's performance.