cover
Contact Name
Elfrianto
Contact Email
elfrianto@umsu.ac.id
Phone
+6282162528789
Journal Mail Official
larisma2021@gmail.com
Editorial Address
JL. Durung No. 85, Sidorejo Hilir, Kec. Medan Tembung Kota Medan – Sumatera Utara – Kodepos 20222
Location
Kota medan,
Sumatera utara
INDONESIA
EDUCTUM: Journal Research
ISSN : -     EISSN : 29634385     DOI : 10.56495
Core Subject : Education, Social,
EDUCTUM: Journal Research yang diterbitkan oleh Lembaga Riset Mutiara Akbar yang berlokasi di Kota Medan Sumatera Utara, adalah jurnal akses terbuka yang dapat digunakan sebagai media tempat para mahasiswa-mahasiswa dalam menerbitkan artikel skripsi maupun thesisnya dalam bidang ilmu Pendidikan yang merupakan hasil penelitian, juga bagi para dosen yang ingin mempublikasikan artikel hasil penelitian mandiri maupun hibah sebagai tuntutan Tri Dharma Perguruan Tinggi.
Articles 121 Documents
The Effect of Management Accounting Systems and Environmental Uncertainty on Managerial Performance at Pt. Agromuko Bengkulu Siregar, Elizabeth; Ginting, Mitha Christina; Situmorang, Duma Rahel; Silalahi, Mulatua
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1100

Abstract

This study aims to analyze the effect of Management Accounting System (SAM) and Environmental Uncertainty on Managerial Performance at PT. Agromuko Bengkulu. In the era of industry 5.0, companies are faced with the challenges of a dynamic and unpredictable environment, such as climate change, price fluctuations, and government policies that have a direct impact on managerial decision making. The Management Accounting System is an important tool in helping managers plan, supervise, and make effective decisions. This research uses a quantitative approach with the survey method of 50 respondents consisting of managers and staff of PT Agromuko Bengkulu. The data was analyzed using the Partial Least Square-Structural Equation Modeling (PLSSEM) method through SmartPLS software. The results showed that Management Accounting System has a significant effect on Managerial Performance, as well as Environmental Uncertainty which is proven to have influence on the effectiveness and efficiency of managers' performance. These findings confirm the importance of implementing a flexible and adaptive SAM in the face of uncertainty to improve managerial performance and operational efficiency of firms.
Presupposition in Film Discourse: A Systematic Literature Review of Pragmatic Analyses Elfrida, Rotua
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1204

Abstract

This article presents a systematic literature review (SLR) of 20 scholarly studies published between 2020 and 2024 that investigate presupposition in film discourse from a pragmatic lens. The review aims to synthesize dominant presupposition types, theoretical frameworks, pragmatic functions, and genre-specific trends within cinematic language. Existential, factive, and lexical presuppositions are the most frequently employed, shaping character development, narrative cohesion, and cultural framing. Yule’s (1996) typology remains the predominant analytical framework, while animated and dramatic films emerge as the most analyzed genres due to their pedagogical and sociocultural richness. The findings emphasize the role of presupposition as a discourse strategy that conveys implicit meaning and ideological nuance, supporting audience interpretation without explicit exposition. Furthermore, several studies highlight its application in ESL/EFL classrooms to enhance pragmatic competence. Despite the growth in this research area, gaps persist in multimodal analysis and cross-cultural comparisons. This review not only consolidates key insights but also calls for more integrative approaches that consider visual, verbal, and cultural dimensions of cinematic texts. It contributes to advancing pragmatic inquiry and encourages further exploration of presupposition as a dynamic tool in media discourse.
The Influence of Teachers' Professional and Pedagogical Competence on the Learning Achievement of Junior High School Students in Subrayon 03, Tanggamus Regency Kholiah, Kholiah; Aswad, Fatqul Hajar; Badrun, M
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1210

Abstract

This study aims to analyze the influence of professional and pedagogical competence of teachers on the learning achievement of eighth-grade students at Public Junior High Schools in Subrayon 03, Tanggamus Regency. The research approach used is quantitative with survey methods and multiple linear regression analysis techniques. Data were collected through questionnaires to measure teacher competence and documentation of students' STS scores. The results of the analysis show that simultaneously, professional and pedagogical competence have a significant effect on student learning achievement with an R² value of 0.146. Partially, professional competence has a significant positive effect on student learning achievement (t = 3.405; p less than 0.05), while pedagogical competence also has a significant effect but with a negative coefficient value (t = 2.569; p less than 0.05). These findings indicate that although teacher competence is important in the learning process, its contribution to academic achievement is still limited, and needs to be supported by a more contextual pedagogical approach. This study provides important implications for the development of teacher professionalism as a strategy to improve the quality of education.
The Effect of Sweet Orange (Citrus sp) Cultivation on Increasing Farmers' Income in Partibi Lama Village, Merek District, Karo Regency Lingga, Silvia Wardana Br; Fadlan, Ahmad; Ramadhan, Anggia
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1218

Abstract

This study aims to examine the factors that influence farmers’ income from sweet orange farming in Partibi Lama Village, Merek District. The research utilizes primary data obtained through direct interviews with sweet orange farmers by distributing questionnaires. This is a quantitative study applying Confirmatory Factor Analysis (CFA), followed by Path Analysis using SPSS version 25. The CFA results indicate that two variables—Production and Land Area—are significantly associated with farmers' income in the study area. Furthermore, the path analysis shows that: (1) Land and Pesticides have a direct, positive, and significant effect on sweet orange production; (2) Land, Pesticides, and Production directly and significantly influence farmers' income; and (3) Land and Pesticides indirectly affect income through the mediating role of Production.
The Role of Public Accountants in Preventing and Detecting Fraud in PT Kimia Farma's Financial Reports Silalahi, Yesy Dinauli; Munte, Mestika; Lubis, Yunita; Aldira, Hasvia Sheila; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1234

Abstract

Using the 2001 PT Kimia Farma financial reporting scandal as a case study, this study aims to analyze the role of public accountants in preventing and detecting financial reporting fraud. This scandal attracted public attention because it revealed revenue manipulation amounting to Rp32.6 billion, which caused the financial reports to misrepresent the company's true financial condition. This research was conducted qualitatively through a case study and supported by literature analysis with relevant documents. The results show that the role of public accountants is not ideal in this situation, especially in terms of applying professional skepticism and strict audit procedures. The failure to identify fraud at the audit stage demonstrates the importance of improving audit quality, understanding fraud risks, and implementing stricter audit standards. These findings have significant consequences for the accounting profession, especially in terms of developing more effective methods for preventing and detecting fraud in an effort to maintain the credibility of financial reporting and public trust.
Analysis of Fraudulent Cases in Procurement of Goods and Services at State-Owned Enterprise Pertamina: Oil Adulteration and Its Impact on the National Economy Khairani, Dinda; Santika, Icha; Nasution, Muhammad Mandala; Yoandika, Ridho; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1246

Abstract

The case of adulterated fuel (BBM) involving the Pertamina brand is a serious issue that impacts economic stability, consumer safety, and the credibility of state-owned enterprises. This study aims to analyze the perpetrators' modus operandi, the economic and social impacts of the adulterated practice, and the efforts made by the authorities and Pertamina in handling the case. The method used in this study is a qualitative approach with literature studies and mass media analysis as the main data sources. The results of the analysis indicate that the adulterated practice is generally carried out by mixing official fuel with low-quality materials to obtain greater profits, which has a negative impact on vehicle performance and the environment. In addition, weak supervision of fuel distribution is a major loophole for violations. This study recommends strengthening the supervisory system, increasing distribution transparency, and public education about the dangers of adulterated fuel. Integrated handling between Pertamina, law enforcement officials, and the community is needed to prevent similar cases in the future.
The Effectiveness of Investigative Audit Implementation in Detecting Fraud in Review of Independence and Application of Computer-Assisted Audit Techniques Habiba, Habiba; Pitria, Melani; Syahfitri, Adinda; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1247

Abstract

Investigative audits have become a crucial tool in detecting and proving increasingly complex fraud in both the public and private sectors. This study aims to analyze the influence of auditor independence and the application of Computer-Assisted Audit Techniques (CAA) on the effectiveness of investigative audits. Through a literature review approach, data were collected from various journals and related literature sources. The study results indicate that strong auditor independence and the use of technology through CAA can improve the effectiveness of investigative audits. The combination of these two factors strengthens the auditor's ability to uncover indications of fraud accurately, quickly, and objectively. This research is expected to provide input for auditors and supervisory agencies to optimize investigative audit practices in preventing and addressing fraud.
The Role of Mass Media and Healthy Lifestyle Changes in the Digital Era Hutapea, Amelia Caroline; Hidayat, Taufik Wal
EDUCTUM: Journal Research Vol. 4 No. 5 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i5.1262

Abstract

This study aims to examine the role of mass media in shaping adolescents' perceptions of a healthy lifestyle. The research method used a qualitative literature study approach, analyzing various scientific sources, media articles, research reports, and relevant digital publications. The results of the study indicate that mass media, particularly digital media, plays a significant role in conveying health messages to adolescents through engaging, persuasive, and easily accessible content. Adolescent communication patterns have shifted from face-to-face communication to faster, more visual, interactive, and participatory digital communication. Furthermore, the presence of influencers on social media is a crucial factor in the integration of health messages, acting as a source of inspiration while also potentially disseminating inaccurate information. These findings emphasize the importance of strong media literacy in adolescents so they can critically filter information, choose appropriate healthy behaviors, and build a healthy lifestyle independently and responsibly.
The Effect of Storyboard on Students’ Ability in Writing Narrative Text at the Tenth Grade of SMA Swasta Kampus Nommensen Pematangsiantar Sinaga, Arni Wulandari; Herman, Herman; Situmeang, Siska Anggita
EDUCTUM: Journal Research Vol. 4 No. 5 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i5.1270

Abstract

This study examines the effect of using storyboard media on tenth-grade students’ ability to write narrative texts at SMA Swasta Kampus Nommensen Pematangsiantar. A quasi-experimental design was employed with two groups: an experimental class taught using storyboard media and a control class taught through conventional methods. Each group consisted of 20 students selected through purposive sampling. Data were collected through a pre-test and post-test writing assessment, focusing on content, organization, vocabulary, grammar, and mechanics. The results were analyzed using SPSS version 25, including descriptive statistics, normality and homogeneity tests, and paired and independent t-tests. Findings showed that the experimental group achieved a higher mean post-test score (78.75) compared to the control group (68.50). The significance value (p = 0.000) confirmed a meaningful difference between the groups. These results indicate that storyboard media effectively enhance students’ narrative writing skills, particularly in organizing ideas and maintaining structure, making it a valuable strategy in English language teaching.
The Effect of Applying KWL (Know, Want, Learn) Strategy on Reading Comprehension at Grade IX in SMP Swasta Cinta Rakyat 3 Pematangsiantar Siahaan, Renita Clara; Herman, Herman; Munthe, Melda Veby Ristella
EDUCTUM: Journal Research Vol. 4 No. 5 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i5.1285

Abstract

This study examines the effect of applying the KWL (Know, Want, Learn) strategy on students’ reading comprehension at Grade IX of SMP Swasta Cinta Rakyat 3 Pematangsiantar during the 2024/2025 academic year. The research aimed to determine whether the KWL strategy could significantly improve students’ understanding of descriptive texts. Using a quasi-experimental design, the study involved two groups: an experimental group taught using the KWL strategy and a control group taught conventionally. Each class consisted of 31 students selected through purposive sampling. Data were collected through pre-tests and post-tests and analyzed using SPSS version 25.0, including descriptive statistics and an independent samples t-test. The results showed a significant improvement in the experimental group’s mean score (31.61 to 74.19) compared to the control group (39.03 to 69.68). The p-value of 0.000 (p < 0.05) indicated a significant difference between the two groups. It can be concluded that the KWL strategy effectively enhances students’ reading comprehension by activating prior knowledge, setting learning purposes, and promoting reflection. Teachers are encouraged to integrate this strategy into reading lessons to foster better comprehension and engagement.

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