The intelligence of an elementary school teacher in delivering material needs to be supported by the family environment and the role of the student's parents. From here we know that improving and developing the quality of knowledge about Mathematics is important. Purwakarta State Elementary School students in Cilegon City find it easier to remember and understand Mathematics lessons if they enjoy doing it and are accompanied by real experiences in everyday life. The role of higher education through the Tridharma of Higher Education is to carry out education, research and community service. One form of this obligation and concern is that as a Permanent Lecturer or academic at Serang Raya University, I intend to carry out community service to the students of Purwakarta State Elementary School, Cilegon City through Arithmetic training. This community service aims to provide learning services that are tailored to the learning difficulties of students at the Purwakarta State Primary School, Cilegon City. This Community Service Activity (PKM) is carried out in the classrooms of each class. As a result of the tutoring activities carried out by tutors for students, it can be concluded that there has been an increase in student learning outcomes

The younger generation is the foundation and capital of the nation's development. For this reason, parents, educators and the government are expected to seriously provide the best education for them. The reality is that all citizens, local governments, families and parents are obliged and responsible for providing protection and guaranteeing the fulfillment of children's human rights in accordance with their duties and responsibilities. Legal rules regarding bullying against children have been regulated by the State in the form of laws, meanwhile, a clear understanding of bullying is not yet owned by some adolescents both within the school environment and outside the school environment. Even though acts of bullying can harm other people and can even cause the loss of the future of a child who is a victim of this act. For this reason, the Serang Raya University Service Team is interested in carrying out community service activities for students of SMP Negri 2 Cikeusal Serang which in this case is given in the form of "Socialization of the Dangers of Bullying for Mental Students". using several methods including delivering material directly or lectures, sharing, discussions, questions and answers, and dialogue. The results obtained from the Socialization of the Dangers of Bullying for students' mentality are: the results of this dedication show that students' knowledge about stopping bullying increases, increase knowledge and understanding of legal regulations related to bullying, the impact of bullying.

Waste is one of the biggest environmental problems in Indonesia. Based on data from the 2014 Central Statistics Agency (in Angga & Djunaidi, 2017) it shows that Indonesia produces around 187.2 million tons of waste / year and is in second place as the largest waste producer in the world. Waste not only comes from households but also from the school environment. If this waste is left unchecked, it can cause disease. This large amount of waste is also caused by people's lack of concern for the environment. Therefore, it requires an appropriate management strategy, one of which is through recycling. The waste recycling training aims to increase knowledge of dealing with plastic waste and develop the creativity of Purwakarta State Primary School teachers so that they are able to process waste into learning media as well as capital for students to understand learning more easily through waste recycling training. Implementation methods include environmental observation, problem identification, determining service activities, coordinating service activities with prospective participants, implementing training. The waste recycling training activity has been successful and running smoothly, able to develop creativity and increase teachers' knowledge regarding waste managent.

This study aims to determine the effect of good corporate governance and free cash flow on earnings management. Good Corporate Governance factors used in this study are the size of the audit committee, independent board of commissioners, institutional ownership, and managerial ownership. Earnings management value is measured using discretionary accruals. The research sample is 12 transportation companies listed on the Southeast Asian Stock Exchange which were selected through purposive sampling in the 2014-2018 period. Data were analyzed based on multiple linear regression. Based on the test results, it can be concluded that the good corporate governance factors (audit committee size, independent board of commissioners, institutional ownership, managerial ownership) and free cash flow have no significant effect on earnings management, either partially or simultaneously.

This study aims to continue previous research by adding different variables and knowing the differences in the results of the effect ofcapital structure and activity ratio on profitability with liquidity as a moderating variable. This research is a quantitative research using secondary data. The research object used is the chemical sub-sector companies on the Southeast Asian Stock Exchange in 2012-2020. The sampling method used is purposive sampling, in order to obtain 19 companies that present complete financial statements and annual reports and obtain 171 sample data. The data analysis techniques used were descriptive statistics, classical assumption tests, classical assumption tests, multiple regression analysis, hypothesis testing, namely partial and simultaneous tests and moderated regression analysis (MRA) which were processed using the SPSS 23 application. Based on the results of this study, it is known that the results of the t test for capital structure as proxied by long term debt to equity ratio have no effect on profitability as proxied by return on equity but the activity ratio proxied by total assets turnover has a positive and significant effect on profitability. The results of the F test show that the capital structure and activity ratio have a joint effect on profitability. for the results of the moderation regression test of model 1, it is known that the liquidity proxied by the current ratio is able to moderate but weaken the relationship between capital structure and profitability, but the results of the regression test of model 2 show that liquidity is able to moderate and strengthen the relationship between the ratio of activity to profitability