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Professional competence is the ability that a teacher must have in carrying out his duties. In this day and age, teachers must have a variety of competencies related to teaching in order to increase students' interest in learning. Students are not active and are not quick to catch onsubject matter quickly becomes a big problem if PAK teachers do not have professional competence..For this reason, in the current digital era, teachers in schools need professional competence in achieving effective and efficient learning outcomes. This article uses descriptive qualitative research methods using various literature. The aim of this research is to describeprofessional competence that teachers must have. In conclusion, in order to succeed in learning activities in the digital era, teachers must have professional competence as one solution in facing learning challenges in the digital era.

This research aims to identify the presence of metal elements in sandstone, laterite and clay minerals from Nafri Village, Abepura, Jayapura. The method used is X-Ray Fluorescence (XRF) at the Hydrology and Hydrogeochemistry Laboratory, ITB Bandung. Three field samples (ST-1, ST-2, ST-3) showed significant metal content. ST-1: contains, Fe(28.7%), Mn(0.0761%), Ti(0.692%), Ni(0.0297%), Cr(0.0907%), Na(trace), Mg(1.95%), Al(21.5 %), Cu(0.0565%), Zn(0.0294%), Rh(0.554%) ;ST-2 contains Na(0.493%), Mg(1.07%), Al(4.55%), K(0.801%), Ca (62.6%), Ti(0.364%), Mn(0.148%), Fe(14.0%), Cu(0.0342%), Sr(0.218%), Ag(0.135%); and ST-3 contains Na(0.625%), Mg(1.38%), Al(3.87%), K(0.937%), Ca(64.5%), Ti(0.409%), Mn(1.38%), Fe(7.37%). %), Sr(0.305%). The results show potential metal resources, particularly nickel and iron, in the area for further exploration and mining. This research provides important basic information for the study of geology and resource management in Jayapura

Minerals are solid objects that can be found in nature, formed inorganically, with chemical composition at certain limits and have atoms arranged regularly. Rocks can be distinguished based on the formation process and mineral content. The purpose of this study is to identify minerals in sedimentary rocks and laterite deposits in this study used analytical methods, namely Binocular Microscope and XRD (X-Ray Diffraction) laboratory tests. XRD analysis is used to determine the type of mineral in the sample. Based on the results of the XRD X-Ray Diffraction lab test, each sample has a different mineral content.

To carry out the constitutional mandate to overcome the very complex problems arising among youth, the Indonesian government, through the BKKBN organization, has launched a program called Generasi Beplan, or GenRe for short, for teenagers. Planning Generation, integrated into the Youth/Student Information and Consulting Center (PIK R/M), aims to provide communication, information, and education services to reproductive health adolescents to create quality adolescents. Many countries have issued regulations on reproductive health services, but implementation is still limited. The author uses a qualitative research method using a descriptive analysis method. The data collected is secondary data in the form of legal regulations related to adolescent reproductive health services. The results of this study indicate that UKM PIK-M Garuda Bhakta has implemented adolescent reproductive health services in the form of KIE provided during peer teacher training. At the same time, KIE (communication, information, and education) is provided formally and informally, as well as activities that empower the younger generation as peer educators. Therefore, implementation of adolescent reproductive health services at Bhakti Wiyata Kediri Institute of Medical Sciences through UKM PIK-M Garuda Bhakta has been carried out in accordance with the constitutional provisions of PP No. 61 of 2014.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

Law is defined as a rule or norm that must be followed by humans. To ensure the implementation of law in Indonesia, various legal products are needed, especially laws that regulate community activities. Firearms abbreviated as Senpi are weapons that release one or more projectiles that are propelled at high speed by gas produced by the combustion of a propellant (projectile). The problem of ownership to misuse of firearms is something that is very dangerous and high risk, resulting in fatalities in society, the increasing number of cases in recent years in Indonesia shows the importance of the seriousness of law enforcement in responding to this problem. Misuse of Illegal Firearms Ownership is regulated in Emergency Law Number 12 of 1951 concerning the amendment of the "Ordonnantie Tijdelijke Bijzondere Strafbepalinge" (STBL. 1948 No. 17) and the Former Republic of Indonesia Law Number 8 of 1948 stating that anyone who without the right to enter Indonesia makes, receives, tries to obtain, submits or tries to submit, controls, carries, has a stock of it or has in his possession, stores, transports, hides, uses, or removes from Indonesia a firearm, ammunition or explosive material, is punished with the death penalty or life imprisonment or a temporary prison sentence of up to twenty years. Police Regulation Number 1 of 2022 dated January 28, 2022 concerning licensing, supervision and control of Polri firearms, non-organic TNI-Polri firearms and security equipment classified as firearms, namely non-TNI-Polri firearms with types of non-TNI-Polri firearms including live ammunition firearms, rubber bullets, and gas bullets from the Polri. The process from ordering to handover of goods to the owner, both the legality of documents and physical control (ballistic tests) are under the supervision of the Polri. The circulation of illegal firearms among the Indonesian people requires law enforcement, especially the Police, to be more active and take early prevention measures against those who own, make, and supply illegal firearms that threaten the lives of the community due to the impacts caused by illegal firearm ownership. The case of firearm ownership against the defendant SULIS NURFITO, Ponorogo, 34 years old, Male, Jln. Swadaya Kel. Bukit Batrem District. Dumai Timur Province. Riau, Islam, Construction Workers with Decision NUMBER 2157/Pid.Sus/2017/PN Mdn sentenced to 2 (two) years and 3 (three) months in prison, making the public's perspective on the world of justice in Indonesia far from the public's expectations considering the threat of punishment for the Article applied with the threat of 20 Years in Prison with the verdict given by the judge of 2 (two) years and 3 (three) months shows that law enforcement is far from the public's expectations and does not have a deterrent effect on the defendant and other users of illegal firearms who have not been arrested by the Police.

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.    

The high pedestrian activity and traffic flow in the education area on Jalan Raya Abepura-Sentani Jayapura City led to the provision of Pedestrian Bridges (JPO) in two locations, namely in front of the Cenderawasih University Auditorium (JPO-1) and in front of SMP YPPK Santu Paulus (JPO-2). This research was conducted to determine the suitability of the physical geometric standards of the pedestrian bridge and its level of effectiveness, as well as factors that affect pedestrian satisfaction in using the two Pedestrian Bridge (JPO) facilities. Geometric analysis was carried out using the standard of Pedestrian Bridge Planning Procedures for Urban Pedestrians (1995) and Technical Planning of Pedestrian Facilities (2023), calculation of the level of effectiveness using the volume of crossings, and analysis of service satisfaction using the Importance Performance Analysis (IPA) method. The results found that the condition of JPO-2 is better and meets the standards because it uses a slope that can be used by people with disabilities, while the slope on the steps of JPO-1 is too steep (40°) and narrow with a width of 1.4 meters, so the effectiveness level of JPO-2 is higher (67%) than JPO-1 (52%). Factors affecting user satisfaction are aspects of comfort, safety, and security.  The main obstacles in using the pedestrian bridge are dirty conditions, no lighting, the presence of people under the influence of alcohol or extortionists, and damage to the Pedestrian Bridge (JPO) facilities.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

This research explains the level of feasibility of rice farming in Mojopetung village, Dukun sub-district, Gresik district. This business is engaged in rice production. This research uses a descriptive analysis method which uses 7 informants from rice farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits. The feasibility of the business carried out is by using the R/C Ratio (Revenue Cost Ratio, B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculation in order to find out whether the business is feasible or not. The results of this research can provide education for business people about the continuation of rice farming in the village of  Mojopetung, Dukun Gresik.

This research explains the feasibility level of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency. This business is engaged in the production of hydroponic lettuce. This research used a descriptive analysis method which used 6 informants from hydroponic lettuce farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits.The feasibility of the business carried out is by using R/C Ratio (Revenue Cost Ratio), B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculations in order to find out whether the business is feasible or not. The results of this research can provide education for business actors regarding the continuation of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency.

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

This study aims to analyze the business development of mas tri meatball stalls using the Break Even Point (BEP) approach during January to February. The location of the tri mas meatball stall is located at Kilo meter 10 Sorong, Southwest Papua.The data analysis method used is quantitative descriptive analysis. The data collection technique used was a question and answer interview technique for meatball stall owners. The results of the research obtained are: The January 2024 Break Even Point is IDR 8,13,387,298. The February 2024 break even point is IDR 12,647,059. The results of this study show that profit planning has increased in February 2024.

The purpose of this research is to analyze the break event point (BEP) as a profit planning tool in the Various Kinds of Fried Kud business. This research uses a quantitative approach involving direct surveys with question and answer interview techniques to traders. This approach makes it possible to obtain primary data regarding sales volume, selling price, fixed costs and variable costs related to the Various Kinds of Fried Kud business. The results of the research show that the January calculation explains that the BEP (rupiah) for fried food sales was IDR 24,902,723.74,- and the BEP in units was 24,903 units. Break Even Point (BEP) shows the point where the income from sales is equal to the total costs, so that you do not experience a loss, but instead make a profit. In February, the calculation results show that the BEP (rupiah) for fried food sales was IDR 27,004,219.41,- and the BEP in units was 27,004 units. Break Even Point (BEP) shows the point where the revenue from sales is equal to the total costs, so there is no loss, but rather a profit. These results indicate that profit planning has increased in February.

Business Feasibility Study measurement needs to be done as testing material in carrying out business developments carried out. In this case, CV Siraj Fawwaz conducts business development by expanding the market as a form of business development by adjusting to market trends that develop today. This study aims to analyze the business feasibility that will be developed by CV Siraj Fawwaz. The method used in this study is to use the ratio analysis method from the data obtained through interviews with business owners CV Siraj Fawwaz. The results of this study were determined through several business feasibility study analyses with the results: 1) Ppayback Period (PP) showing results of 3 years 9 months means PP less than investment time, then CV Siraj Fawwaz's business development is declared feasible; 2) Profitability Index (PI) shows a result of 3.31 means that the PI is more than one, then the business development carried out by CV Siraj Fawwaz is declared feasible; 3) Net Present Value (NPV) shows a result of 3,680,592.58, NPV value shows a positive value meaning that the business development of CV Siraj Fawwaj is declared feasible; 4) Internal Rate Of Return (IRR) showed a result of 18.42%, meaning that IRR's position was between NPV1 and NPV2, so CV Siraj Fawwaj's business development was declared feasible; and 5) Break Event Point (BEP) in CV Siraj Fawwaj's business development will be declared breakeven if BEP per unit is 6,353 and BEP per rupiah is IDR 95,290,702 for 2023.

This research aims to find out whether the tofu business in Sumbermulyo Village, Jogoroto District, Jombang Regency is feasible. This research used descriptive research involving 6 informants as research subjects. Evaluation of business feasibility is carried out by calculating B/C, R/C, ROI, and BEP. The calculation results show that the B/C Ratio has a maximum value of 0.30 and the lowest value is 0.16. The R/C Ratio has a value greater than 1 reaching a maximum of 1.30 and a minimum of 1.16. ROI> 0%, with the highest figure being 8.27% and the lowest being 1.50%, and the BEP unit producing the highest value of 386 and the lowest value of 159, and the BEP rupiah having the highest value of IDR 964,163 and the lowest value of IDR. 674,356.