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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.

This study aimed to examine the relationships among mindset, anxiety, and the achievement of the Assessment of Regional Education Standardization (ASPD) results among ninth-grade students in public junior high schools in Yogyakarta City. Using a quantitative survey approach, the study involved 871 students selected through stratified random sampling based on the TPM stage 1 test scores from schools categorized into high, medium, and low strata for the 2022/2023 academic year. Data were collected using a questionnaire instrument, validated by two expert validators, and construct validity was confirmed through standardized loading factors, showing all items to be valid. Reliability was measured using Cronbach's Alpha, yielding 0.508 for mindset and 0.724 for anxiety. Data analysis employed Structural Equation Modelling (SEM) in R Studio, with model fit assessed through RMSEA, GFI, AGFI, and CFI criteria. Results revealed that the mindset measurement model demonstrated an excellent fit, and the anxiety measurement model also fit the data well after minor modifications. Structural model testing confirmed a good overall fit. Findings indicated that anxiety directly influenced ASPD achievement, with higher anxiety associated with lower results. Mindset did not have a direct effect on ASPD outcomes but negatively influenced anxiety, meaning a stronger growth mindset led to lower anxiety levels. Furthermore, mindset indirectly affected ASPD achievement through its impact on anxiety, demonstrating that fostering a growth mindset can enhance students’ performance by reducing anxiety.

Employee  performance  appraisal  is  an  important  part  of  the  human  resource  management  process  in  the company  and  decision  support  in employee  performance  appraisal  ensures  that  the  assessment  results  are objective  and  not influenced  by  subjective  factors.  So that the urgency of research on determining decision support models in employee performance appraisal based on the skills or abilities possessed by each employee. In this study applying the Behavior Anchor Rating Scale (BARS) method is used to assist decision makers in determining the final value of ranking the best alternatives. This research aims to be able to apply the BARS method in supporting employee performance appraisals, with decision support techniques that can help decision makers make decisions objectively. Based on the results of the performance assessment with the BARS method, the researcher found the actual average score results. The researcher obtained data on Discipline with a score of 4.5, Skill with a score of 3, Responsibility with a score of 3.6 and Teamwork with a score of 1.2. Of the four factors that are of small value, namely communication between employees, the results of the researcher's analysis when there is no approach between employees and each other.

Analysis of the performance of the device requires a measure of performance based on results that are balanced to measure success in meeting goals and objectives. Performance measurement is based on the function of the work area and allowances is a useful tool in the effort to achieve the goal. Through the assessment process work areas and allowances can provide objective assessment in the achievement of the performance of the device, so it helps in management decision making. This type of research is quantitative by using a sample of 91 devices in Jetis Mojokerto. This source of research data obtained from the respondents' answers on the questionnaire were then analyzed using multiple linear regression analysis. The results showed that the first hypothesis is empirically proven that working areas and allowances simultaneously significant effect on the performance of the device in Jetis Mojokerto. Further testing in partial work area has no significant effect on the performance of the device, but the office allowances significant effect on the performance of the device in Jetis Mojokerto. This has some consequences allowances have a dominant influence on the device performance than variable working area.