Where did you find about android:debuggable and why do you need to change it?
Cocoon and Intel XDK are gone, they don't work anymore, don't use them.
Now you have two main options - use the official IAP plugin, or use Enhance plugin.
I don't know if there are any good tutorials for IAP plugin, you can search the forum. For example, see screenshot in this post, it's for C3, but should be quite similar:
Enhance may be easier to use and it has a demo project included with the plugin.
i have exported a game whit cordova... then i have used adobe phonegap here.. build.phonegap.com and release me .apk file..
when i send to google play.. no accept my file cause is set on true a debug on manifest file... and show me this message
You uploaded a debuggable APK. For security reasons you need to disable debugging before it can be published in Google Play.