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Keywords Educational institution Efisiensi Biaya Pemeliharaan Mesin, Produktivitas Produksi Fiscal Stress Investment efficiency Kebiasaan belajar, lingkungan keluarga, prestasi, IPK Motivasi Berprestasi, Kompetensi Guru, Kinerja Guru Orientasi Etika, Komitmen Profesional, Kualitas Audit Pembelajaran, Modul, Hasil Belajar Pendapatan bunga, profitabilitas bank Profitability and The Rate of Profit Sharing Profitability, Dividend Policy,Return On Equity (ROE), Dividend Payout Ratio (DPR), Proses pembelajaran inovatif, sikap terhadap nilai-nilai akuntansi SAK EMKM Sustainability Reporting, Voluntary, Mandatory, Supply, Demand, Corporate Social Responsibility and Firm Value akuntan berpraktik corporate social responsibility, intellectual capital, managerial ownership, firm size, financial performance. good corporate governance, corporate social responsibility, firm value. implementasi media pembelajaran, animasi interaktif, kelayakan pendampingan profesional the company ability of profitable (ROA), stock ownership by manager (KSM) and debt (Lev).