The socialization activity for preparing financial reports among MSME players aims to provide understanding and increase knowledge of methods for preparing financial reports. This activity was carried out in Sanrobone village, Takalar district, South Sulawesi. This socialization activity was carried out in collaboration with STIEM Bongaya Makassar with the Sanrobone village government, Takalar and was attended by 15 business actors. The method of implementing activities is carried out by conducting short training and assistance in preparing financial reports in particular. Based on the results of the activities that have been described, the conclusion from the community service activities is that the development of MSMEs has gone well and the existence of MSMEs has provided many benefits to the local community. There are several obstacles in managing the business, namely the ability of actors is still low, the market share of goods/services is low. UMKM production is still limited, there is a lack of capital, they do not have a good bookkeeping system. Training activities provide benefits in increasing the ability and ease in managing UMKM finances. Follow-up activities are expected to be more technical in the form of training and technical guidance related to the preparation of UMKM financial reports, both in terms of manual or application-based.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.
 
For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".