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Edukasi Pemanfaatan Sisa Makanan Untuk Menjadi Produk Bernilai Ekonomi Ririh Dian Pratiwi; Hayu Wikan Kinasih; Retno Indah Hernawati
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): JULI 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v2i4.412

Abstract

Banana is a fruit that is easy to get and relatively cheap, so it is widely consumed by the public. The fiber and potassium content are very good for health. However, bananas have the disadvantage of ripening quickly. Therefore, it is necessary to provide education and training so that housewives can use these bananas into products that are useful and have economic value. The aim of this education and training is expected to be a source of inspiration for housewives to be more creative in utilizing household leftovers and be economically independent.  
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Ana Listiana Laelisakdiyah; Melati Oktafiyani; Imang Dapit Pamungkas; Hayu Wikan Kinasih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.