Increasingly advanced developments and increasingly sophisticated technology have made the coffee business a promising business. This can be seen from the widespread sale of quality local coffee which is now everywhere, from roadside areas, business areas, to shopping centers. The goal of a company is definitely to make a profit. The aim of this research is to determine the minimum sales limit, sales planning, sales targets and sales safety limits using break even point (BEP) and margin of safety (MOS) analysis tools as profit planning decisions. The research method used in this research is quantitative descriptive type. The research was conducted at Kedai Kopicab which is located at Bandar Lor, Kec. Mojoroto, Kediri City, East Java. The sample in this research is all the costs incurred by Kedai Kopicab in selling Vietnam Drip products. Research data was obtained through the interview stage and financial reports held by Kedai Kopicab.  The results of the research are that Kedai Kopicab wants an increase for the next three years of 10% each year and obtains a BEP value in 2024 of IDR 68,734,132, in 2025 of IDR 71,461,209, and in 2026 of IDR 74,738,514. However, even though the BEP value increases each year, the percentage obtained by Kedai Kopicab tends to decrease each year. This requires anticipating risks such as controlling costs, increasing sales, and adjusting selling prices.

This research aims to describe the learning process and outcomes through the use of the Mind Map method. This research uses the Action research research method, starting from: a) planning, b) action and observation, c) reflection. The research process was carried out in two cycles. The research subjects were 28 class VII students at MTs Raudhatul Ulum, consisting of 13 men and 15 women. Data was collected through tests, observations, interviews and documentation studies. Data analysis techniques use qualitative and quantitative data analysis. The results showed improvement after learning using the mind mapping method. Pre-action was carried out to determine the percentage of learning outcomes of 46.77%, increasing to 70.39% after the first cycle, and increasing to 82.22% after the second cycle.

The influence of Earning Per Share (EPS), Price Earning Ratio (PER), Return on Assets (ROA) on stock prices is very important to know how much influence the independent variable has on the dependent variable. By knowing this influence, manufacturing companies in the cosmetics and household goods sector can further optimize the level of Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA) in the future. The sampling technique in this research used the purposive sampling method. The samples taken were in accordance with the criteria determined by the researcher. This research was conducted in 6 years from 2016-2021 on cosmetic and household goods manufacturing companies that conducted an IPO. Based on the research results, it shows that Earning Per Share (EPS) has a significant influence, Price Earning Ratio (PER) does not have a significant influence, Return On Assets (ROA) does not have a significant influence. Together the independent variables have a significant effect on the dependent variable, this is proven by the R² value of 0.348 or 34.8%.