Attendance doesn't have a default value option, but when you take attendance, if you click a column heading acronym then it will fill in all records that day with the heading you selected. So, if you go to take attendance, just start by clicking the "P" link at the top of the attendance sheet and everyone's status will be changed to "Present." Then you can just go through and change those who were not present and submit.
Attendance (plugin)
Set present as attendance default value
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