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Nanang Abdillah; Ria Resti Fauziah; Ary Rachman; Naungi Atkin Insan Agamis; Moch Yogie Firmansah +6 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This research examines the mentoring of nationalistic activities by students from the Al-Azhar Menganti Gresik Institute and field supervisors at MI Darunnajah Lebani Suko, Wringinanom District, Gresik Regency, in commemoration of Heroes' Day. Thru a descriptive qualitative approach, this program involves four main activities: the red and white parade, patriotic love songs, little warrior strokes (coloring and writing hero stories), and a colossal drama of patriotic fervor. These activities are creatively designed and based on direct experience to instill nationalistic values in elementary school students. The research results show a significant improvement in students in terms of courage, discipline, creativity, cooperation, and respect for national symbols such as the flag and national anthem. Collaboration between students as facilitators, teachers as pedagogical directors, and the school environment creates a conducive learning ecosystem where participatory methods are more effective than conventional approaches. This experiential learning approach not only enhances cognitive understanding of the struggles of national and local heroes but also builds emotional empathy and social skills. Positive impacts include high student enthusiasm, reduced learning boredom, and character strengthening in accordance with the Pancasila Student Profile, such as mutual cooperation and integrity. Overall, this mentoring program serves as a relevant model for non-formal character education that can be replicated in other schools to strengthen nationalism from an early age amidst the challenges of post-pandemic globalization and individualism.

Tiffanny Tiffanny; Evi Silvana Muchsinati

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This internship report examines the issue of attendance non-compliance among sales employees at PT. Majesty Enerbion Nusantara (PT MEN) and the efforts to improve it through the implementation of a reward and punishment–based system. The main issues identified include inconsistent attendance records, inaccurate presence data, weak supervision, and irregular clock-in and clock-out times. Through field observations, interviews, and analysis of attendance documents, a comprehensive understanding of the underlying causes of non-compliance was obtained. Based on these findings, a new attendance Standard Operating Procedure (SOP), workflow flowchart, and field attendance form were designed as supporting solutions. Implementation was carried out through procedure socialization, pilot testing of the reward and punishment system, and evaluation of data before and after implementation. The results show a significant improvement in punctuality, attendance consistency, and data accuracy, with all sales employees achieving 100% compliance during the evaluation period. This program has proven effective in strengthening work discipline, enhancing HR administrative efficiency, and improving the company’s overall industrial relations quality.

Ayu Nita Singgi; Resilvia Mangadi; Naomi, Naomi; Mandacan, Meriyana; Ronaldo Stefanus

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study examines how the use of Quizizz as a digital learning media has great potential to enhance the learning interest of senior high school students. Quizizz provides an interactive learning experience through game-based quizzes that are engaging, easy to use, and accessible online. Features such as appealing visual design, point systems, gamification elements, and instant feedback help students become more active and motivated during the learning process. The purpose of this study is to analyze the effectiveness of using Quizizz in increasing students’ learning interest across various subjects at the senior high school level. The research methods include observation, the implementation of interactive quizzes, and the distribution of learning-interest questionnaires administered before and after using the media. The results indicate that Quizizz creates a more enjoyable, competitive, and participatory learning atmosphere, contributing significantly to the improvement of students’ learning interest. Therefore, Quizizz can be considered an effective digital learning alternative to support the teaching and learning process in senior high schools.

Ariedasita Calleza Aulia; Rahma Khoirun Nisa; Sharofina Putri Endiana; Endrise Septina Rawanoko

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the improvement of students’ knowledge and the alignment of the Civic Education learning model with the characteristics of third-grade students at SDN Kadipiro. The research problem arises from the tendency of Civic Education in elementary schools to rely heavily on lecture-based instruction, which results in low student engagement and limited comprehension of abstract concepts such as rights and obligations. A descriptive qualitative approach was employed through observations, interviews, and documentation to obtain a comprehensive picture of the learning process, the instructional model applied, and classroom dynamics. The findings reveal that the teacher implemented a game-based Discovery Learning model that emphasizes exploration, categorization, verification, and independent conclusion-making by students. This model proved effective, as evidenced by 85% of students being able to understand and distinguish examples of rights and obligations in accordance with the Civic Education learning outcomes. The study also indicates that game-based learning is more compatible with the students’ predominant visual and kinesthetic learning tendencies, enabling them to maintain focus more effectively than when using traditional lecture methods. However, several challenges emerged, including variations in students’ writing literacy skills and the absence of a structured assessment rubric. These findings underscore the need for flexible instructional design, the integration of concrete learning media, and the implementation of more systematic formative assessment practices. Future research is recommended to develop differentiated instructional strategies and to utilize more diverse media to accommodate the needs of heterogeneous classrooms.

Drajat Suhartono; Albab Albab; Priyanto Priyanto; Brotati Chakraborty

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study investigates strategies for improving social rehabilitation services for people with physical disabilities through technology-based approaches and family involvement at UPT Social Rehabilitation Bina Laras Pasuruan, East Java. Employing a qualitative case study design, data were collected through in-depth interviews, focus group discussions, observation, and documentation with rehabilitation staff, persons with disabilities, family members, and technology specialists. Findings reveal that integrating digital technologies—including mobile health applications, telemedicine platforms, and assistive devices—significantly enhances service accessibility and monitoring capabilities. Structured family involvement programs, encompassing psychoeducation sessions, home-based care training, and support groups, demonstrate substantial improvements in rehabilitation outcomes. Critical success factors include adequate technological infrastructure, staff digital literacy, family commitment, and inter-agency coordination. Challenges include the digital divide, resistance to technological adoption, and sustainability concerns. The research concludes that a hybrid model combining technology-enabled services with intensive family participation offers the most promising approach and recommends policy frameworks that institutionalise these innovations while ensuring equitable access across diverse beneficiary populations

Anhari, Ridlo Qoirul; Ridlo Qoirul Anhari; Agus Priyadi; Ahmad Zainudin

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

The rapid advancement of digital technology has significantly influenced students’ learning behavior while gradually reducing their interest in local cultural education, including the study of the Javanese script. This phenomenon is evident at SDIP Haji Muhammad Subandi, where most students still struggle to recognize, read, and understand Javanese characters due to the limited use of engaging and interactive learning media. To address this issue, a 2D educational game was developed as an innovative, contextual, and enjoyable learning medium that integrates cultural elements into an interactive digital learning experience. The design and development process employed the Multimedia Development Life Cycle (MDLC) method, which consists of six stages: concept, design, material collecting, assembly, testing, and distribution. The game was built using Unity software to produce dynamic visuals, responsive controls, and supporting audio elements that enhance the immersive quality of gameplay. The educational game enables students to learn Javanese script through interactive play activities, including letter recognition, pronunciation practice, and quiz-based challenges. Each component was designed to strengthen cognitive understanding while increasing students’ intrinsic motivation to learn. Expert validation results indicated that the game met the “highly feasible” criteria as a learning medium, while user testing showed notable improvements in motivation, engagement, and learning enjoyment. Overall, this educational game not only enhances learning effectiveness but also contributes to the preservation and revitalization of the Javanese script as part of Indonesia’s cultural heritage in the digital era. Therefore, this game-based learning approach serves as an adaptive and culturally grounded educational innovation for primary-level students

Eka Yudha Firmansyah; Rizki Okina Putri; Irawati Lukman; Fazar Hidayatulloh; Alifa Fauzia Siswoyo +1 more

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

PT Mandiri Banana Indonesia still requires further development and arrangement of its layout and facilities to enhance the efficient and optimal use of land. This study aims to determine whether the existing layout at PT Mandiri Banana Indonesia is effective in supporting operational flow and the uninterrupted progression of the production process. The research adopts a quantitative descriptive approach, which is used to measure the correlation between activities through the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) methods. These methods enable the analysis to be presented in a measurable and objective manner as a basis for improving the facility layout. This study proposes a new layout design for the main production area and supporting facilities. The proposed layout is based on the results of ARC and TCR analyses, which indicate several critical spatial interrelationships among the facilities. Based on the findings and discussion regarding the application of the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) in designing the facility layout at PT Mandiri Banana Indonesia, it may be inferred that layout improvement exerts a significant impact on enhancing workflow efficiency and the overall work environment. The proposed alternative layout is expected to achieve a safer, more hygienic, and more productive spatial arrangement by establishing a clear separation between the production zone, administrative zone, and supporting areas.

Nurhidayati, Nurhidayati; Arum Ratnaningsih; Ferdian Ferdian; Iin Cahyani; Elsa Agustina

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

Ulfa Rahma Dhini; Endang Sri Andayani; Syukri Ghozali; Muji Endah Palupi

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.

Mazia, Lia; Zuniarti, Ida; Astuti, Widi; Rusmawati, Cikal Pustiprayata; Zhafira, Ryanne

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Workshop on strengthening branding, storytelling, and social media-based promotion has been carried out to help female culinary entrepreneurs in the Sahabat Genggam Teman Indonesia (GTI) Community in Bekasi City enhance their digital skills. The training took place on Saturday, September 20, 2025, at the computer laboratory of Universitas Nusa Mandiri Jatiwaringin, Central Jakarta, as part of the 2025 DPPM Grant Program from the Ministry of Higher Education, Science, and Technology (Kemdiktisaintek). This community service activity aimed to improve the digital skills of female culinary entrepreneurs in the Sahabat GTI Community in Bekasi City through training in branding, storytelling, and social media-based promotion. The challenges faced were low understanding of consistent branding, effective storytelling techniques, and appropriate digital promotion. The methods used in this activity included practical training, simulations, and interactive discussions focused on improving participants' skills in creating logo designs, crafting product narratives, and utilizing social media as an effective promotional tool. The results of the training showed significant improvement, with an average increase of 85%, especially in branding and the use of social media for promotion. This training successfully provided a positive impact in enhancing participants' digital competence, which in turn can improve the competitiveness of their culinary businesses in the digital market. Empowering female MSME entrepreneurs through this training opens opportunities for the development of more professional and sustainable local culinary businesses in the global market.

Yaqin, Muhammad Ainul; Huda, Miftahul; Sholahuddin, Sholahuddin

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

Maiza Fikri, Maiza Fikri; Relita Daryani

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the capacity of students, teachers, and educational staff at SMK Negeri 2 Prabumulih in utilizing artificial intelligence (AI) technology as a medium for promoting the excellence of their study programs. The activity was conducted in the form of a two-day workshop attended by 50 participants, consisting of students, teachers, and educational personnel. The workshop materials covered an introduction to AI, the application of AI in digital promotion, and hands-on practice in creating promotional content using AI, such as chatbots, AI-based graphic design, and data analysis. The results indicate a significant improvement in participants’ skills in using AI technology to support study program promotion, which positively contributed to increasing the interest of prospective new students. This workshop provides a tangible contribution to human resource development at SMK Negeri 2 Prabumulih and serves as a replicable model for community service initiatives in other educational institutions.

Rianzah Munawaroh; Eni Noviani; F. Danardana Murwani; Ludi Wishnu Wardana

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

Listia Evalina; Rokiah Kusumapradja; Tjipto Rini; Aytan Azizli

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the clinical handover process as a critical component of patient safety and healthcare service quality in hospital settings. Inconsistent communication, incomplete documentation, and the absence of standardized procedures were identified as major problems contributing to communication failures and potential adverse events. The objective of this research was to develop and test a structured and effective handover model that could improve communication accuracy and documentation reliability among healthcare professionals. A mixed methods design was employed, consisting of a qualitative phase (in-depth interviews, observations, and document analysis) to explore real-world handover practices, followed by a quantitative phase using a pretest–posttest design to evaluate the effectiveness of the proposed model. The study proposes an integrated handover model based on SBAR-IM (Situation, Background, Assessment, Recommendation, Intervention, Monitoring) strengthened by Quality Control (QC) and Mutual Confirmation (MC) mechanisms. The findings demonstrate a significant improvement in handover quality after implementation, with communication scores increasing from 74 to 84.5 and documentation scores improving from 48.3 to 63.0 (p < 0.05). Qualitative results further revealed reduced communication errors, improved clarity of clinical information, and enhanced interprofessional collaboration. This study concludes that the proposed SBAR-IM–based QC–MC model is effective, practical, and suitable for improving patient safety and healthcare service quality in hospital environments.

Wiqohyatul Muizah; Wahyu Rizkiati; Rindita Nur Alifa; Karunia Berliana Putri; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid advancement of information technology has increased the adoption of digital service applications, including AxisNet as Axis’s official platform for purchasing data packages, checking balances, and accessing promotional features. However, varying levels of user satisfaction particularly among users in Purwokerto highlight the need for a comprehensive evaluation of the application's service quality. This study aims to measure user satisfaction with AxisNet by applying the End User Computing Satisfaction (EUCS) model, which consists of five key dimensions: content, accuracy, format, timeliness, and ease of use. Data were collected from 114 respondents through a structured questionnaire and analyzed using IBM SPSS, including validity testing, reliability testing, and simultaneous testing. The results indicate that all instruments are valid and reliable. Simultaneously, the five EUCS dimensions significantly influence user satisfaction. Partially, the dimensions of content, accuracy, timeliness, and ease of use demonstrate a positive effect, while the format dimension shows a negative effect, suggesting that improvements are needed in the application's visual design. These findings provide empirical insight into the factors shaping user satisfaction with AxisNet and serve as a strategic reference for enhancing the quality and effectiveness of digital service applications.

Novlany Ayuba; Sulistiyah Sulistiyah

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: Constipation is a common functional gastrointestinal problem in infants aged 6–12 months, causing discomfort, hard stools, and reduced quality of life. Non-pharmacologic interventions, such as abdominal massage, have shown promise in improving bowel function, but evidence regarding the effectiveness of the I Love You massage technique in community settings remains limited. Objective: This study aimed  examine the effectiveness of I Love You massage in reducing constipation among infants aged 6–12 months attending South Bulango Health Center. Methods: A quasi-experimental design with a pretest-posttest control group was employed. Thirty infants with functional constipation were purposively selected and divided into an intervention group (n=15) receiving daily I Love You massage for 10 minutes over seven days, and control group (n=15) receiving standard care, including dietary guidance and hydration. Data were analyzed using SPSS version 25 with paired t-tests for within-group comparisons and independent t-tests for between-group differences. Results: The intervention group exhibited a significant increase in bowel movement frequency (2.1 ± 0.7 to 5.6 ± 0.9 per week) and improvement in stool consistency (1.2 ± 0.4 to 2.8 ± 0.5), along with a notable reduction in abdominal discomfort (6.5 ± 1.2 to 2.1 ± 0.8). In contrast, the control group showed minimal improvements. Statistical analysis confirmed significant differences between groups (p < 0.05). Conclusion: I Love You massage is an effective, safe, and low-cost intervention reduce constipation in infants aged 6–12 months. Its implementation in primary healthcare settings may enhance gastrointestinal function, relieve discomfort, and promote caregiver-infant interaction.

Muhamad Sarfito Patto; Iskar Zulkarnain Amin; Abdul Wahid

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

The educational transformation driven by Industry 4.0 and Society 5.0 requires teachers’ digital pedagogical competence. Preliminary observations at SMP Negeri 2 Galesong Selatan, Takalar Regency, South Sulawesi, Indonesia, revealed a skills gap: conventional practices dominate while digital platforms remain underutilized. This community engagement program sought to bridge the gap through intensive training on Canva for visual learning media and Quizizz for gamified assessment. Conducted in August 2025 with 10 teachers across subjects, the program employed a participatory, four-stage procedure: preparation; socialization and pretest; training and coaching; and evaluation and posttest. Data were collected via observation, questionnaires, and knowledge tests, and analyzed descriptively and comparatively. Results indicate a marked improvement in teachers’ digital competence: the average score increased from 45 (pretest) to 85 (posttest), an 88.9% gain. By indicator, improvements reached 112.5% for understanding Canva features, 95.5% for digital learning media creation, and 64% for using Quizizz. Qualitatively, teachers produced engaging posters/infographics and slide presentations and designed interactive quizzes with instant feedback, fostering more varied and participatory classroom dynamics. The training effectively enhanced teachers’ digital literacy and confidence and supported a role shift from content deliverers to creative facilitators within student-centered learning. Replication and sustained coaching are recommended to consolidate a school-wide digital learning ecosystem.  

Moch Iqbal Pramudita; Agus Afandi

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Waste management remains one of the major challenges in urban areas, including Rungkut Menanggal Subdistrict, Surabaya. Although two active waste banks already exist, community participation and the optimization of social and material assets remain limited. This community empowerment program aims to optimize local potential through the strengthening of social and material assets based on waste bank activities using the Asset-Based Community Development (ABCD) approach. This approach emphasizes the utilization of existing community strengths and resources to create sustainable social transformation. The program was carried out through five participatory stages: discover, dream, design, define, and destiny. The results show a significant improvement in the community’s capacity for household waste management. Residents were able to process approximately 100 kg of organic waste into compost and create creative products such as decorative bags made from plastic waste. Moreover, collaboration among local institutions such as Karang Taruna Arkidli, PKK, Posga Venus, Posga Bumi, and KSH increased, strengthening collective action in environmental management. This program demonstrates that the ABCD approach effectively enhances social capital, increases community participation, and generates both economic and environmental benefits. Waste bank management based on local asset empowerment can serve as a model for inclusive and adaptive community development in urban environmental contexts.

Amalia, Marsha Nur

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

This study aims to describe the implementation of the Problem Based Learning (PBL) model in teaching personal and official letter writing, and to examine its impact on improving the writing skills of Grade VII B students at SMP Negeri 2 Banjarmasin. The study is motivated by students’ difficulties in distinguishing the structure and language style of personal and official letters, as well as their low engagement in the learning process. This research employed a descriptive quantitative approach using a One Group Pretest-Posttest design. The instruments included writing tests (pre-test and post-test) and observation sheets to assess students’ activities and attitudes. The results indicate that PBL positively influences students' writing abilities. This is evidenced by a significant increase in the average post-test scores compared to the pre-test, along with improvements in critical thinking, collaboration, and independence. Students also demonstrated better understanding of the structural and linguistic features of both types of letters. Thus, the PBL model is recommended as an effective instructional strategy to enhance the quality of writing instruction, particularly within the framework of the Kurikulum Merdeka.

Tesa Br Simbolon; Adwitia Dian Savitri; Abiem It’sna Muafa; Septi Yulia Ratih

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.