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INDONESIA
EDUCTUM: Journal Research
Published by Lembaga Riset Mutiara Akbar
ISSN : -     EISSN : 29634385     DOI : 10.56495
Core Subject : Education, Social,
Education Languange, Linguistic, Communication & Media Social Sciences Other
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.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 152 Documents
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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.
Development of a Developmentally Appropriate Practice (DAP) model based on Toba Batak local wisdom to optimize six aspects of early childhood development Panggabean, Eva Saryati
EDUCTUM: Journal Research Vol. 5 No. 1 (2026): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v5i1.1475

Abstract

Early Childhood Education (PAUD) demands the fulfillment of six aspects of child development holistically through learning practices that are appropriate to the child's developmental stage, individual uniqueness, and socio-cultural context. Developmentally Appropriate Practice (DAP) has been widely recognized as the main pedagogical framework in PAUD, but its application in Indonesia still tends to be generic and has not been systematically integrated with local wisdom. This article aims to develop a conceptual model of DAP based on Toba Batak local wisdom to optimize the six aspects of early childhood development. The study uses an integrative literature review approach by analyzing literature related to DAP, culture-based early childhood education, and Toba Batak cultural studies. The results of the study indicate that Toba Batak cultural elements, such as regional languages, traditional music and dance, traditional games, Dalihan Na Tolu values, and religious and family practices, have pedagogical potential that aligns with the principles of DAP and is able to stimulate all aspects of child development. This article produces a conceptual framework "DAP Based on Toba Batak Local Wisdom" which contributes theoretically to the development of local culture-based PAUD studies and can practically serve as a reference for teachers and PAUD curriculum developers in North Sumatra.

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