This study aims to test if firm performance, firm size and debt monitoring can increase the firm value in two different conditions: high earnings management and low earnings management. Sample of manufacturing companies is taken from the list of Indonesia Stock Exchange during the period of 2014-2016. Using multiple regression analysis, discloses that: in high earnings management practices, the company's value may decrease, although the company reported good performance. This study also finds that earnings management practices moderates the positive association between firm size and firm value. However, debt monitoring cannot improve firm value, in both situations: High vs. Low earnings manipulation. Monitoring system need to be intensified especially for companies with the above characteristics.

Devotion is done in Medan City and Lubuk Pakam,Sumatera Utara Province. Devotion takes the title "Training of Simple Cash Book Compilation for Multiple Small Medium Enterprises (SMEs)". Devotion to this community will be done for two householders from the preliminary survey who know that the housewives who do business behind this is the ability to perform activities that do not exist or simple cash bookkeeping do not know yet. The Community Service team will endeavor to assist the business partner on the basis of the difficulties it faces. Creating a better business. The target of mono community service activity this year is expected to develop business partner efforts that had been only staying at home so that will try to open the business of boiled noodles / satay then to sew can develop the seams. Many people will sew in their place.

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No abstract

Devotion is done in Medan City and Lubuk Pakam,Sumatera Utara Province. Devotion takes the title "Training of Simple Cash Book Compilation for Multiple Small Medium Enterprises (SMEs)". Devotion to this community will be done for two householders from the preliminary survey who know that the housewives who do business behind this is the ability to perform activities that do not exist or simple cash bookkeeping do not know yet. The Community Service team will endeavor to assist the business partner on the basis of the difficulties it faces. Creating a better business. The target of mono community service activity this year is expected to develop business partner efforts that had been only staying at home so that will try to open the business of boiled noodles / satay then to sew can develop the seams. Many people will sew in their place.