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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Rini Oktaviani Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Komparatif Kinerja Keuangan Sebelum Dan Sesudah Akuisisi (Studi Kasus: PT Sumber Alfaria Trijaya Tbk Periode 2017-2018 Dan 2020-2021) Rini Oktaviani Putri; Puan Maharanti; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1090

Abstract

Acquisition is a type of company development strategy employed by corporations. The financial success of the company is impacted by acquisitions. An organization can determine the outcomes of its operational actions by its financial performance, which is represented by numerical figures. Financial ratios can be used to confirm financial performance. In this study, financial performance for the years 2017–2018 and 2020–2021 is measured and contrasted before and after PT Sumber Alfaria Trijaya Tbk was acquired. Descriptive and comparative methods, as well as quantitative methodology, are used in this kind of research. Secondary data is derived from the financial accounts (annual report). The current ratio and the return on investment before and after the acquisition differed significantly, according to the analysis's findings. As a ratio of debt to total assets and sales before and after the transaction, there has been no discernible change.
ANALISIS IMPLEMENTASI PENDIDIKAN KARAKTER DALAM PEMBELAJARAN PENDIDIKAN PANCASILA DI SEKOLAH DASAR Rini Oktaviani Putri; Asep Sahrul Gunawan
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.13360

Abstract

Character education based on Pancasila in elementary schools is an important foundation in shaping a generation with noble morals, integrity, and a strong sense of nationalism. This study aims to analyze the implementation of Pancasila values in learning at the elementary school level, specifically through the subject of Pancasila and Citizenship Education (PPKn). The research method uses a descriptive qualitative approach with observation, interviews, and documentation techniques with teachers and fifth-grade students at a public elementary school. The analysis results show that character education implementation is carried out through three main stages: planning, implementation, and evaluation. In the planning stage, teachers have integrated Pancasila values into the Lesson Plan (RPP), although it is still limited to normative aspects. The implementation stage is seen in learning activities that emphasize the values of mutual cooperation, discipline, and attitudes.
Co-Authors Gunawan, Asep Sahrul Puan Maharanti Ratih Kusumastuti