Abstract:This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable…
able energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment
Abstract:Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread…
ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.
Abstract:This research aims to determine what factors influence the production and marketing of salted anchovies in Barru District, Sumpang Binangae Village, Barru Regency. The data used in this research are primary and secondary…
data. The analytical method used in this research is multiple linear regression analysis. The results of the research show that the factors that influence the production of salted anchovies in the variables of labor (X1) and capital (X2) simultaneously have a significant effect on the amount of salted anchovy production in Barru District, Sumpang Binangae Village, Barru Regency. The marketing channels for salted anchovies in Barru District, Sumpang Binangae Village, Barru Regency consist of 3 (three) marketing channel patterns, namely: salted anchovy processors-consumers; (2) salted anchovy processor-trader collector-consumer; (3) salted anchovy processors- collecting traders- retailers- consumers. The lowest marketing margin value is marketing channel I, namely IDR. 640/Kg while the highest marketing margin value in channel III is Rp. 8,640/Kg.
Abstract:This research investigates the impact of using online shopping applications on the welfare of traditional market traders in the Sungguminasa Traditional Market area. This study explores changes in business patterns, income,…
me, and living conditions of traditional market traders as a result of the penetration of online shopping applications. The research methods used include surveys, and interviews, to measure the extent to which online shopping applications influence their well-being. The results of this research provide valuable insight into economic and social changes in traditional markets due to continuously developing digital technology.
Abstract:Financing is a provider of funding facilities to meet the needs of parties who are deficit units. This research was conducted to analyze the financing system of Bank Muamalat Indonesia KCU Makassar for UMKM actors in Makassar…
assar City and to analyze the benefits of UMKM actors in Makassar City through Bank Muamalat Indonesia KCU Makassar financing. The type of research conducted in this research is a type of qualitative research with a sociological-normative approach. The source of the research data is the Muamalat Indonesia KCU Makassar bank. Data collection used interviews and documentation and data analysis techniques used descriptive qualitative analysis and triangulation of data sources. The results of the study show that the procedures for submitting financing to Bank Muamalat Indonesia KCU Makassar prioritize unity, balance, freedom and primarily responsibility. The financing schemes that are often used by Bank Muamalat Indonesia KCU Makassar are mudharabah and musyarakah financing. Benefit can be created by Bank Muamalat Indonesia KCU Makassar for UMKM actors with patterns or implementation of contracts on products that are very much in favor so that the implementation of the benefits of Bank Muamalat Indonesia KCU Makassar has realized in its implementation the financing process for UMKM actors.
Abstract:The aim of this study is to explore the effectiveness of Trello in improving communication and collaboration enhance quality of service within a service company. The study will use a qualitative approach to collect and analyze…
nalyze data. Qualitative data will be collected through interviews with the CEO and Employee of Kotak Narsis, while the financial report 2020-2023 and the number of problems encountered will be used as secondary sources of data. The qualitative data from the interviews will be analyzed using thematic analysis to identify key themes and patterns in the data. Based on the results of the interviews, it appears that Trello can be an effective solution to the problems faced by the company, mainly poor quality of service. The company also found that the quality of the company's photobooth selfie box service improved, as evidenced by the reduced number of customer complaints.
Abstract:Visual perceptual ability is one of the important aspects of cognitive development in early childhood. This ability is related to children’s capacity to recognize, differentiate, interpret, and understand information received…
eceived through vision. It includes the recognition of shapes, colors, sizes, patterns, and visual relationships, which are essential for children’s learning readiness. This study aims to improve the visual perceptual abilities of children aged 5–6 years at TK Sarantau Sasurambi through smartboard-based learning. The research employed a Classroom Action Research (CAR) method conducted in several cycles, namely planning, action, observation, and reflection. The research subjects were children aged 5–6 years. The research instruments included observation sheets of visual perceptual abilities (visual discrimination, visual memory, matching, sequencing, spatial relations, and eye–hand coordination), observation sheets on the use of the smartboard, and field notes. The results showed an improvement in visual perceptual abilities from the pre-cycle to Cycle I and Cycle II. Children’s mastery in the pre-cycle reached only 45%, increased to 65% in Cycle I, and reached 88% in Cycle II. The use of smartboards proved effective as it offers interactive and engaging visual learning experiences and facilitates children’s direct manipulation of objects. Therefore, smartboard-based learning is highly effective in improving the visual perceptual abilities of children aged 5–6 years.
Abstract:Social and digital transformations have impacted early childhood parenting patterns, necessitating the strengthening of the family's role as the foundation for Islamic-based character education. This community service activity…
tivity aims to improve literacy and practice of Islamic parenting through the Quranic Parent School program at the Merpati Early Childhood Education Post in Kutawaluya District. The program is designed to build synergy between schools and families in supporting the social-emotional and spiritual development of early childhood. The method used is a community-based participatory approach with stages of needs identification, joint action planning, parenting class implementation, and periodic reflection and evaluation. Activities are implemented through workshops, reflective discussions, simulations of Islamic parenting practices, and the establishment of a parent forum as a forum for program sustainability. The results of the activity indicate an increase in parents' understanding of the concepts of fitrah (natural nature) and adab (good manners), changes in communication patterns to be more empathetic, and consistent habits of worship and restrictions on gadgets at home. Further impacts are seen in increased discipline and emotional regulation of children at school and the formation of a Quranic family learning community. The implications of this activity confirm that strengthening Islamic parenting through the Quranic Parent School model is effective in encouraging family-based social transformation and has the potential to be replicated in other PIAUD institutions with similar characteristics.
Abstract:The development of digital technology presents innovative opportunities in early childhood learning, particularly in stimulating language skills through interactive and meaningful approaches. Fairy tales as an educational…
l medium have narrative power in enriching vocabulary and building children's expressive abilities, especially when combined with Islamic values and multimedia support. This community service activity aims to improve the competence of early childhood education teachers in implementing interactive Islamic storytelling based on multimedia to optimize children's language development in Kutawaluya District. The method used was a participatory approach through the stages of needs assessment, workshops, media creation practice, classroom implementation assistance, and evaluative reflection with the teacher community. The results of the activity showed an increase in teacher capacity in designing and using digital media pedagogically, changes in learning interaction patterns to be more dialogic, and increased verbal participation of children in storytelling activities. In addition, a community of teacher practice was formed that collaboratively developed Islamic storytelling media as a sustainable innovation. The implications of this activity confirm that the integration of technology, Islamic values, and a participatory approach effectively encourages the transformation of early childhood learning practices. This model has the potential to be replicated in similar contexts to strengthen the quality of adaptive and character-building early childhood education.
Abstract:Fernando BSM U-19 players continue to experience confusion in implementing defensive collaboration, which hinders their ability to execute defensive strategies effectively. This coaching clinic activity aims to facilitate…
e coaches and players in understanding, implementing, and developing defensive system patterns, particularly mixed defense patterns in futsal. This community service was carried out through three meetings, beginning with a pre-test in the form of a questionnaire containing 15 questions regarding defensive pattern strategies. After the coaching clinic, a similar questionnaire was administered again as a post-test. The results of the activity showed an increase in understanding of up to 80% among players and coaches after participating in the training. This finding confirms that the coaching clinic method is able to deliver material systematically and easily understood, so it can be an effective alternative strategy in improving the understanding of defensive tactics in futsal.