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.

Social interaction has become a crucial need for students in the university environment, but individual conflicts can pose challenges. Conflict is a part of life, but if not handled properly, it can be difficult to control. This research aims to explore the relationship between religiosity and empathy with forgiveness behavior, utilizing a quantitative approach. The research sample involves 135 active students from Universitas Islam 45 Bekasi. The analysis results indicate that there is no significant linear relationship between religiosity and forgiveness, and there is no significant linear relationship between empathy and forgiveness. These findings illustrate that a high level of religiosity does not necessarily indicate positive forgiveness behavior, and empathy does not always contribute to the formation of forgiving attitudes. Additionally, the research highlights other contributing factors to forgiveness not addressed in the study, such as relationship quality, personality types, and attack characteristics. Therefore, further research is needed to identify and measure the influence of these factors. Furthermore, the research results indicate that 88% of other factors influencing forgiveness remain unexplored, emphasizing the need for further research with larger and more diverse samples.

This research was conducted on the Effect of Performance Allowances on Motivation and Job Satisfaction of PAUD Teachers in Tenjolaya village. This research was conducted by interviewing each PAUD institution. With the results stating that allowances are very important for PAUD teachers because the small salary and very large amount of work makes the existing teachers overwhelmed so as to create high motivation. By providing performance allowances, PAUD teachers in this area have high motivation and enthusiasm for work.
 
 
 
Abstrak. Penelitian ini dilakukan pada Pengaruh Tunjangan Kinerja terhadap Motivasi dan Kepuasan Kerja Guru PAUD yang berada di desa Tenjolaya. Penelitian ini dilakukan dengan wawancara setiap Lembaga PAUD. Dengan hasil yang menyatakan bahwa  tunjangan sangat penting bagi guru PAUD dikarenakan Gaji yang sedikit dan tugas yang sangat banyak membuat para guru yang ada kewalahan sehingga untuk menciptakan motivasi yang tinggi. Dengan di adakan Tunjangan kinerja maka guru PAUD di wilayah ini memiliki motivasi yang tinggi dan semangat untuk bekerja.
 
Kata kunci: Pengaruh,Motivasi,Tunjangan, Kepuasan Kerja
 

In the business world, marketing or marketing is one of the important things that must be done. In line with the development of existing technology, strategies in doing marketing have also begun to change in a more modern direction. The community that is the main subject is the Guntung village community where the number of people who need training is 20 people. People still do not understand in doing digital marketing so that products are less known to people outside the region because products are only marketed by word of mouth method. So, to optimize marketing, digital marketing training is needed to increase people's understanding of digital marketing. Thus, the goal to be achieved in this activity is to train the community to master marketing techniques through social media and internet networks through the creation of interesting content with digital marketing facilities in order to generate significant income to improve the economy of the people of Guntung Village, Koba District - Central Bangka. The approach technique is carried out by training and simulation methods directly using computer devices and devices from each participant. With this real work lecture, it can open the horizons of the people of Guntung Village, Koba District - Central Bangka.

<p>Dalam berbicara di depan public, harus memerlukan keterampilan berbicara di depan umum dengan baik. Ketidakmauan tampil di depan publik masih menjadi masalah untuk beberapa orang termasuknya pada anak sekolah. Hal tersebut dikarenakan ada beberapa faktor yang menyebabkan anak-anak sekolah kurang percaya diri untuk berbicara di depan umum. Cakap dalam berbicara di depan umum dapat membantu beberapa orang untuk mengerjakan pekerjaan dengan optimal dan menghasilkan hasil yang baik pula. Tim pengabdian masyarakat Jurusan Ilmu Komunikasi bersama dengan kelompok, memberikan pelatihan public speaking kepada anak-anak jurusan Teknik Komputer Jaringan di SMK N 8 Semarang agar diharapkan anak-anak mampu mengolah keterampilannya dalam berani berbicara di depan umum, khususnya yang berhubungan dengan pembelajaran pada saat di sekolah agar komunikasi antar anak maupun pengajar efektif.</p>

The people of the Banceuy traditional village, Sanca Village, Ciater District, Subang Regency have a unique tradition of expressing gratitude for natural products, especially rice (Oryza sativa), which has been carried out since the time of their ancestors and is known as the Ngaruwat Bumi ceremony. Ngaruwat Bumi is a traditional ceremony that is routinely held every year at the end of the month of Rayagung. This research aims to analyze ethnobotanical studies on the Ngaruwat Bumi ceremony in the Banceuy Indigenous village community. The research was carried out in three stages, namely literature study, interviews, and data processing and analysis. The data taken is primary data and secondary data. Primary data is data obtained directly in the field through interviews with respondents. Meanwhile, secondary data is data obtained from previously existing research or publications. Sampling used a purposive random sampling method with 15 respondents. The research results showed that six types of plants were used in the Ngaruwat traditional ceremonies carried out by the people of the Banceuy traditional village, namely Oryza sativa, Arenga pinnata, Cocos nucifera, Cordyline fruticosa, Coleus scutellarioides, Justicia gendarussa, and Musa paradisiaca.

The food and beverage business in Indonesia, especially the snack business, has developed very rapidly, players in this sector are not only dominated by old players who have great reputations in the Indonesian food and beverage industry, but are also surrounded by new players, imported products. , even now snacks produced by home industries or what are known as small and medium unit products (SMEs), have been distributed to the modern market, which is making this sector increasingly busy and congested. One of the traditional snacks available and consumed by Indonesian people is Rengginang. Rengginang is a snack usually made from sticky rice.
Rengginang Udang is one of the processed snack products in Rw 06, Yosodadi Village, East Metro District, which was founded in 2020. Marketing management really needs to be understood by companies, so that they can take advantage of market opportunities by applying production concepts, product concepts, sales concepts, marketing concept, and social-oriented marketing concept.
What needs to be done is to carry out a marketing strategy analysis which can be done through appropriate digital marketing to overcome these problems using various stages and analytical tools in the marketing strategy. It is hoped that the results of this marketing strategy analysis will be able to determine the right marketing strategy for entrepreneurs so that they can continue to survive and develop an appropriate competitive strategy to face all possible changes that occur in the business environment. Through digital marketing strategies, you can also create or open new markets that were previously closed due to limited time, communication methods or distance.

This study aims to determine the relationship between Leadership Style and Work Motivation simultaneously on Employee Performance of the Deputy Secretariat of the Ministry of Tourism and Creative Economy of the Republic of Indonesia which is an agency for the protection of tourism and the creative economy which has the duties and functions of preparing strategic plans, evaluating performance, and establishing cooperation with various related parties to achieving goals and development in the field of tourism. This research method uses a statistical quantitative method and is measured using the Statistical for the Social Science Package (SPSS) Version 23. The sample in this study is a saturated sample of 50 employees of the RI Ministry of Tourism and Creative Economy Deputy Secretariat. through instrument testing using the t test and f test to prove the hypothesis. The results of the study show that the relationship between leadership style and work motivation on employee performance is simultaneously positive and significant. Leaders in the strategic policy deputy secretariat work unit need to maintain work motivation and apply a more effective and appropriate leadership style, so that employee performance will get better.

Kondisi demikian diperlukan upaya untuk mencari pakan sumber protein lain sebagai alternatif bungkil kedelai pada ransum unggas. Bahan pakan tersebut disyaratkan tersedia secara kontinyu, produksinya terkonsentrasi pada suatu tempat dan secara sosial dapat diterima oleh masyarakat. Salah satu bahan pakan tersebut adalah bungkil inti sawit (palm kernel meal) yang merupakan hasil samping agroindustri pengolahan inti sawit (kernel meal) menjadi minyak sawit (palm kernel oil)

: Cupak Village is a village that has tremendous potential that can be developed. In addition to the cool air, there are several potentials, including (1) religious tourism at Dewi Kilisuci's hermitage site, (2) Sendang Widodaren, Sendang Drajad, and Mount Pucangan; (3) Agricultural tourism which produces Porang as a flour ingredient, Gadung for chips, Corn as food security; (4) accompanied by the manufacture of handicrafts from local raw materials such as woven pandanus. (5) Production of charcoal which can be developed into Carkol as an export commodity. (6) Camping ground. However, the problem faced is the lack of awareness of local residents in the use of tourism. Cupak Village also has abundant agricultural income but its income level can still be developed through socialization so it is hoped that this activity can immediately encourage tourism in Cupak Village and it is hoped that it can also increase Cupak Village's agricultural income. The purpose of this activity is to get an overview of the qualifications of Cupak Village Human Resources in utilizing tourism potential, processing agricultural products, managing businesses, and overcoming existing problems. To determine activities in HR development that will be carried out appropriately based on the results of HR mapping
Cupak Village, Potential, Tourism, Religion, Development