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. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

This research aims to explore the integration of spiritual wisdom and scientific knowledge within the educational landscape, facilitated by teachers, to foster a symbiotic relationship between education and business sectors. The study adopts a participatory action research model, involving purposive sampling of educators and business leaders. Data analysis employs thematic analysis to uncover patterns and insights. The findings reveal the significance of integrating spiritual principles with scientific education methodologies, guided by effective leadership practices, in enhancing educational quality and sporting achievements. This research underscores the pivotal role of teachers as facilitators in bridging the gap between spiritual wisdom and scientific knowledge for holistic development in education and sports domains.

The Covid 19 pandemic has also had a negative impact on the company, such as a decrease in share prices and financial performance, ehich can affect the company's value. Not a few of the company's employees were fired because of it. But why did so many people invest during the covid 19 pandemic? In fact, there has been an increase in the number of investors on the indonesian stock exchange market. In this study, we will idntify the factors that influence the increase in the number of investors on the indonesian stock exchange market. With qualitve research methods, descriptive, exploratory. The results of this study are that there are several factors that influence people to invest during the covid 19 pandemic, many people invest in pandemic conditions by conducting fundamental and technical analysis, conducting stock portfolios, choosing bussiness sectors that are still needed in pandemic conditions, and seeking the latest information issuer.

Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.

This study aims to determine the design of e-business strategies, especially in the culinary field in the Home Industry. Currently,many small and medium entrepreneurs use internet technology to increase their competitive advantage in selling culinary businesses. One popular strategy is the use of e-business, such as Facebook, WhatsApp, and Instagram to improve the performance of business operations. However,to implement an e-business strategy, sellers needa model that can attract customers so that they can generate profits. In this study the authors used a theoretical approach which only describes theories as a basis for thinking and literary methods in which this research method retrieves data from a collection of articles, journals and books from all forms of related sources. The author obtains results from research showing that E-Bussines Home Industry is able to generate promising profits and can compete and innovate to produce new products and have high selling value for the progress of Home Industry businesses, especially in the culinary field,now and in the future.