Understanding data processing for young researchers such as students is crucial to completing the final assignment. An important phase in determining research results after data collection in the field is completed is the data processing stage. This stage is often an obstacle for novice researchers due to the limited development of materials from lectures that have been attended previously. Therefore, this community service becomes a medium for solving problems, namely by holding data processing training carried out in the form of a workshop. This data processing workshop is used for data collected through secondary data and primary data which is carried out in providing materials and practices. This workshop uses the SmartPLS software tool, starting with an introduction to the software, terms of use, and data processing practices. This activity is carried out within the STIE Totalwin environment, namely by forming a community service team as a resource person and the activity implementation committee. The training that was carried out can be followed well. The implementation of the data processing workshop can be carried out and run smoothly. The benefits of this activity are felt by all parties involved in this workshop.

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020.  The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.