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Other ideas from the use of plastic waste can be produced, especially the unused bottle caps by using them as abacus learning media for mathematical counting operations made of bottle caps. Abacus is an ancient calculating device made of wooden frame with beads that can be shifted. So we made an abacus with a plastic bottle cap called SEMATOL (Abacus Bottle Caps). Abacus is a medium that makes it very easy to understand the understanding of children about counting operations and makes it easier for teachers to deliver material messages to be delivered to students in class.