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All Journal Eduproxima : Jurnal Ilmiah Pendidikan IPA EDUCTUM: Journal Research Innovative: Journal Of Social Science Research
Azzahra, Syakirah
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Earth & Planetary Sciences Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : EDUCTUM: Journal Research

 1 
Analysis of PT Pertamina’s 2020-2024 Financial Ratios: Liquidity, Solvency, Activity, and Profitability Azzahra, Syakirah; Hutagalung, Gerifour; Rizka, Sofa Aulia; Sembiring, Dealova Velonika Br; Sembiring, Anggi Herawati Br; Purba, Gracia Br; Putri, Nasywa; Nasution, Anggi Pratama
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1459

Abstract

This study examines PT Pertamina (Persero)’s financial performance from 2020 to 2024 using liquidity, solvency, profitability, and activity ratios. Data were sourced from the company’s annual financial reports over the five-year period. The findings reveal fluctuating liquidity, particularly in 2020 due to the pandemic, followed by improvement through 2024. Solvency analysis shows a high leverage level, reflecting project funding and government mandates, but still within reasonable bounds. Profitability dropped sharply in 2020, rebounded in 2021–2022 with rising oil prices, and declined again in 2023–2024 because of subsidy and operational cost pressures. Activity ratios demonstrate a steady increase in asset management efficiency. Overall, despite external challenges and shifting policy requirements, Pertamina has maintained its financial stability and operational resilience throughout the review period.
Analyzing The Impact of Database Design on The Success of Regional Information Systems Buulolo, Viktor Dirman Jaya; Azzahra, Syakirah; Sembiring, Dealova Venolika Br; Hasanah, Nur Citra; Irawan, Irawan
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1462

Abstract

Database design is a fundamental component in the development of Regional Information Systems (RIS), as it determines data quality, inter-agency integration, system performance, and the sustainability of public services. This study aims to analyze the impact of database design on the success of RIS implementation by examining aspects of data quality, system integration, operational efficiency, information security, decision-making support, and system scalability. The research employs a literature review and conceptual analysis of various database design models and their implementation within local government environments. The results indicate that effective database design characterized by standardized data structures, clear inter-table relationships, strong data validation, and multi-layered security mechanisms significantly enhances the effectiveness and accuracy of regional data management. Conversely, suboptimal database design leads to data duplication, low interoperability among local government units, slower public service processes, and an increased risk of data breaches. Therefore, the success of Regional Information Systems is strongly influenced by the quality of database design as the primary foundation for data processing and information provision in local governments.
Materialistic Considerations in Auditing Financial Statements in BPK RI Azzahra, Syakirah; Munthe, Emi Dewi Putri; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1472

Abstract

This study aims to evaluate the application of the materiality concept by auditors at the Indonesian Supreme Audit Agency (BPK RI) in the planning, implementation, and reporting stages of government financial statement audits. Materiality is a threshold used to determine whether misstatements in financial statements can influence the economic decisions of report users. The BPK RI uses standards stipulated in the State Financial Audit Standards (SPKN) and the Technical Instructions for Audits, which adopt international standards (ISSAI). Determining materiality at the BPK generally involves three main components: Planning Materiality, Implementation Materiality (Tolerable Misstatement), and the Posting Threshold. The analysis shows that materiality considerations at the BPK are not only quantitative but also qualitative, given the characteristics of public sector entities that place a strong emphasis on compliance with laws and regulations and public accountability. Misstatements that are small in value but have legal or political impact can be considered material in a BPK audit.
Co-Authors Anggi Pratama Nasution Br Sembiring, Dealova Venolika Buulolo, Viktor Dirman Jaya Dito Aditia Darma Nasution Hasanah, Nur Citra Hutagalung, Gerifour Irawan Irawan Kurniasih, Septi Munthe, Emi Dewi Putri Purba, Gracia Br Putri, Nasywa Rizka, Sofa Aulia Sembiring, Anggi Herawati Br Sembiring, Dealova Velonika Br Sembiring, Dealova Venolika Br Tia Novira Sucipto Vica Dian Aprelia Resti Zalfa, Nadhira