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
Liquidity and Profitability Analysis of the Financial Condition of PT. Campina Ice Cream Industry, Tbk Sabilah, Tri Sal; Julkarnain, Julkarnain; Rangkuti, Lusi Elviani
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.v4i5.1287

Abstract

This study aims to evaluate the financial condition of PT. Campina Ice Cream Industry, Tbk through an analysis of liquidity and profitability ratios during the 2019–2023 period. This study uses a descriptive method with secondary data in the form of company financial reports taken from the Indonesia Stock Exchange. The results show that the company's liquidity condition is very good, with an average Current Ratio of 3748%, Quick Ratio 1151%, and Cash Ratio 683%, all of which exceed industry standards. Meanwhile, the company's profitability shows quite good results, with an average Gross Profit Margin (GPM) of 56.39%, Return on Assets (ROA) of 8.60%, and Return on Equity (ROE) of 9.77%. Despite a decline in 2020 due to the COVID-19 pandemic, the company's financial performance recovered significantly in the following years. Overall, PT. Campina Ice Cream Industry, Tbk is in a healthy financial condition and is able to maintain operational stability amidst external challenges such as fluctuations in raw material prices and market competition.
The Role of Bilingual Flash Card Learning Media in Improving Students' Understanding in Elementary Schools Ningsih, Ayu Fitria; Saputri, Farica Dwi; Hariyani, Oktavia Lisa; Safitri, Henis Wahyu; Widagdo, Arif
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.v4i4.1099

Abstract

The purpose of this study is to investigate how bilingual flashcards can be used as a teaching tool to help elementary school students understand concepts better. The research approach is a comprehensive literature evaluation that looks at related books, research papers, and scientific publications. The results show that bilingual flashcards help students become more proficient in language, especially in vocabulary acquisition, pronunciation, and content retention. Visual and interactive flashcards can increase student motivation and encourage active participation in the learning process. Many studies show that this medium can be used to improve Indonesian language learning, especially in identifying standard and non-standard vocabulary. This medium is also useful for learning other languages. Additionally, this medium is cost-effective, flexible, and easy to implement in small classrooms. However, its utilization remains uneven due to limitations in teachers' understanding and skills in designing and using the medium optimally. Therefore, teacher training and guidance are needed to maximize the use of bilingual flashcards in supporting language learning success at the elementary school level.
Appreciation and Criticism of the Monologue Play Script “Marsinah Menggugat” by Ratna Sarumpaet: A Feminist Perspective Nurinsani, Jiwana; Yasmin, Kaila Azzahra; Sihite, Mutiara Angelica Hasian; Sipayung, Stephanie Br; Jiratullah, Huraiyah; Sinaga, Daniel Christian; Lubis, Fitriani
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.v4i4.1101

Abstract

This study aims to appreciate and critique the monologue drama script Marsinah Menggugat by Ratna Sarumpaet through a feminist perspective. The script tells the true story of a female laborer, Marsinah, who became a symbol of the struggle against injustice and oppression. This study uses a descriptive qualitative approach with a content analysis method to examine the drama text in depth. The focus of the analysis is directed at the representation of female characters, power relations, and expressions of resistance against patriarchal domination. The results show that Marsinah is depicted as a brave, critical woman with a high social awareness. The monologue in this script becomes a powerful medium to voice women's suffering and resistance against oppressive systems. The emotional dialogue and sharp narrative successfully convey social and feminist messages effectively. The conclusion of this study confirms that Marsinah Menggugat not only has literary aesthetic value, but also functions as a tool for social criticism that speaks out about gender injustice and fights for human justice.
Analysis of Internal Control Policies in Detecting Fraud: A Comparative Study Between Regional Governments Sasmita, Puteri Keshya Adisty; Panggabean, Ignasius Grendo K; Situmeang, Febyola Crisanta; Purba, Vebby Anggraeni Novita Sari; 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.v4i1.1137

Abstract

This study aims to analyze the effectiveness of internal control policies in detecting fraud within local governments, focusing on a comparison between the Provincial Government of North Sumatra and the Provincial Government of North Kalimantan. The research employs a descriptive qualitative approach through document analysis of two key regulations, North Sumatra Governor Regulation No. 18 of 2023 and North Kalimantan Governor Regulation No. 34 of 2023. The findings reveal that North Sumatra emphasizes a cultural approach that promotes integrity values and anti-fraud awareness, while North Kalimantan adopts a systematic technical approach through risk assessment, mitigation strategies, and indicator-based reporting systems. Each approach has its strengths, but an optimal fraud control policy would ideally integrate both cultural and technical strategies comprehensively. This underscores the importance of synergy between civil servants' integrity and measurable risk mitigation systems to achieve clean and accountable local governance.
Bankruptcy Prediction Analysis Using the Altman Z-Score Method for Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Andira, Ica Puspi; Suprayitno, Eddi; Lubis, Farida Khairani
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.v4i4.1159

Abstract

This study aims to evaluate the likelihood of bankruptcy in companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period using the Altman Z-Score method. This study applies a quantitative approach and descriptive research. The sample used consisted of 16 companies in the food and beverage subsector selected through purposive sampling techniques based on certain criteria. The analysis results show that most companies have been in the safe zone category for three consecutive years, indicating they have good financial condition and are not at risk of bankruptcy in the near future. Only a small number of companies that were in the gray zone have successfully shown improvement and returned to the safe category. Not a single company was classified as having difficulty. These findings demonstrate the resilience of the food and beverage sector in the face of economic pressures, including during the COVID-19 pandemic.
Liquidity Ratio and Solvency Ratio Analysis to Assess the Company's Financial Performance at PT. Wahana Pronactural Tbk for the Period 2019 – 2023 Ningsih, Suci Cahya Widya; Pane, Sri Gustina; Rangkuti, Lusi Elviani
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.v4i4.1161

Abstract

This study aims to analyze liquidity and solvency ratios as tools for assessing the financial performance of PT Wahana Pronatural Tbk during the 2019–2023 period. The method used is descriptive quantitative, utilizing secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The ratios analyzed include the current ratio, quick ratio, and cash ratio to measure liquidity, as well as the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) to assess solvency. The analysis results show that the average current ratio of 212% reflects good liquidity. However, the quick ratio of 147% and the cash ratio of 20% indicate suboptimal conditions because they are below industry standards, caused by a decrease in cash and receivables and an increase in current liabilities from year to year. Meanwhile, the solvency aspect shows a significant increase in the company's debt since 2021, with a DAR of 29% and a DER of 43%. Despite the increase in financial risk, the company is still considered capable of meeting its short-term and long-term obligations. These findings are expected to provide evaluation material for management in efforts to improve the company's efficiency and financial stability.
Working Capital and Solvency Analysis to Increase Profitability at PT Perusahaan Gas Negara Tbk for the 2019-2023 Period Safira, Eka; Pane, Sri Gustina; Lubis, Farida Khairani
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.v4i4.1162

Abstract

The purpose of this study is to determine and analyze working capital and solvency in increasing the profitability of PT Perusahaan Gas Negara Tbk. The data analysis technique used is descriptive analysis. Data collection techniques were carried out through documentation studies and literature studies. The data used in this study are secondary data obtained from the annual financial statements of PT Perusahaan Gas Negara Tbk listed on the Indonesia Stock Exchange (IDX). Based on the results of the study, it is known that the company's net working capital fluctuated and at the end of the period there was a sharp decline. This decline was caused by a greater increase in current liabilities compared to the increase in current assets. The solvency ratio can be said to be quite good, although a high debt to equity ratio (DER) is not ideal, because a higher DER indicates that the company's funding comes more from debt. However, the decreasing value of the debt to asset ratio (DAR) indicates that the company is able to reduce its dependence on debt.
The Effect of C:N Ratio Level on Water Quality Parameters and Growth of Whiteleg Shrimp (Litopenaeus vannamei) with a Non-Water Exchange Cultivation System Using Molasses as an Organic Carbon Source Panjaitan, Pohan
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.v4i4.1195

Abstract

One of the main obstacles to development of intensive aquaculture is the accumulation of toxic inorganic nitrogen which should be kept very low by frequent water exchange or recycling of the water through a biofilter. This study describes another method of removing inorganic nitrogen using heterotrophic bacteria population of which was augmented by the addition of a carbonaceous substance, molasses, to increase the feed C:N ratio under laboratory condition. The principal aim of laboratory study was to establish correlation C:N ratio level with levels of ammonia, nitrite, dissolved oxygen, pH and shrimp growth in Penaeus monodon shrimp culture with Zero Water Exchange Model (ZWEM) using molasses as carbon resource. It was found that addition of molasses to shrimp farming with ZWEM had role in removing ammonia and nitrite. Also, application of molasses to laboratory tanks increased the growth and percentage weight gain of shrimps and increased the population of heterotrophic bacteria.
Application of Serial Picture Media to Short Story Writing Learning for Fifth Grade Students of SD Swasta GKPS No. 1 Pematang Siantar Saragih, Mery Chris Isabella; Sianturi, Eduardo; Karo-karo, Romaida
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.v4i4.1196

Abstract

This study aims to describe the improvement of students’ short story writing skills through the application of serial picture media in the fifth-grade class of SD Swasta GKPS No. 1 Pematang Siantar. The background of this research is the students' low ability in writing short stories due to the lack of visual media used during the learning process. This research employed a quantitative approach with a pre-experimental design, specifically a one-group pretest-posttest model. The sample consisted of 13 students. Instruments included multiple-choice tests and a rubric for assessing short story writing. The pretest results showed an average score of 57.69, which was below the Minimum Mastery Criteria (KKM). After implementing the serial picture media, the posttest average increased to 85.77. Normality and homogeneity tests indicated that the data were normally distributed and homogeneous. The paired sample t-test yielded a significance value of 0.00 < 0.05, thus Ha was accepted. These results demonstrate that serial picture media significantly enhance students’ short story writing skills. Therefore, this visual media proves to be effective in supporting Indonesian language learning, particularly in narrative writing skills.
The Influence of Bullying Characters on the Learning Motivation of Fifth Grade Students of Elementary School 122348 Pematangsiantar Hia, Ferdinan Henra; Samosir, Alexander
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.v4i6.1361

Abstract

Bullying behavior is a form of violence carried out by peers and often has a negative impact on the psychological condition and learning process of students. This phenomenon is also seen in fifth grade students of SDN 122348 Pematangsiantar who show symptoms of decreased learning motivation, such as lack of focus, reluctance to ask questions, and withdrawal from class interactions. This study aims to analyze the influence of bullying character on students' learning motivation. The research method used is quantitative with an ex-post facto design, involving 32 students as a sample. Data were collected through questionnaires and analyzed using normality tests, multicollinearity, heteroscedasticity, simple linear regression, and t-tests. The results showed that bullying character has a significant effect on learning motivation, evidenced by the calculated t value of 15.741 which is more than the t table of 2.005 and a significance value of 0.000 which is less than 0.05. The coefficient of determination of 89.2% indicates that variations in learning motivation are strongly influenced by bullying behavior, while 10.8% is influenced by other factors. These findings emphasize the importance of school efforts to prevent bullying in order to create a safe, comfortable learning environment that supports students' academic development.

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