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All Journal Jurnal Kebijakan Publik Jurnal Ilmu Sosial dan Humaniora Jurnal Pariwisata Pesona Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Journal of Economic, Bussines and Accounting (COSTING) eCo-Buss Management Studies and Entrepreneurship Journal (MSEJ) Madaniya International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Pendidikan International Journal of Community Service EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Economic Reviews Journal Jurnal Ilmu Administrasi Negara International Journal of Science and Environment Journal of Artificial Intelligence and Digital Business Journal of Business on Hospitality and Tourism JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Taawun: Jurnal Pengabdian kepada Masyarakat
Mariaty Ibrahim
Universitas Riau
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Ailen Safitri; Meyzi Heriyanto; Mariaty Ibrahim
JIANA ( Jurnal Ilmu Administrasi Negara ) Vol 15, No 2 (2017)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.841 KB) | DOI: 10.46730/jiana.v15i2.4762

Abstract

Analysis of Implementation of Accrual Based Government Accounting Standards. This study aims to analyze the readiness in the application of accounting standards based on government accruals in the District Government of Meranti Islands. The research type is quantitative, with population of unit apparatus in government of Meranti Islands Regency. Data collection techniques are questionnaires and interviews. Samples were taken as many as 80 people with purposive sampling method. Informant Research 5 people. The analytical method used is quantitative descriptive. Based on data analysis using Human Resource Indicators, Commitment, Information System and Standard Operating Procedure, it can be concluded that the Regional Government of Meranti Islands Regency is ready to implement the implementation of Government Regulation No. 71 of 2010 on accounting standard of government based on full accrual, but still lack of human resources Which background accounting, especially in the financial section which is also one of the indicators in the readiness of the implementation of PP No. 71 of 2010. Lack of bimtek and training on PP No. 71 Year 2010 is one of the existing human resource constraints are not too understand about the accrual-based accounting is .
SOCIAL CULTURAL BENEFITS OF JATI BEACH TOURISM OBJECT IN TUAPEJAT VILLAGE, MENTAWAI ISLAND REGENCY, WEST SUMATERA PROVINCE Naomi D Simamora; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Tourism activities at Jati Beach that involve the community directly will result in social and cultural changes in the community in Tuapejat Village. Changes that occur, both positive and negative, such as the formation of people's mindsets and habits and lifestyles towards a modern and consumptive direction will continue to take place over time so as to make Tuapejat Village more advanced, especially in tourism development that is more awake and sustainable. well preserved. This study aims to describe the Jati Beach tourist attraction and analyze the impact of tourism on the social and cultural life of the Tuapejat Village community. This study uses a qualitative method with a descriptive approach. The data collection techniques used were observation, documentation, and interviews with the Mentawai Islands Regency Youth and Sports Tourism Office, Tuapejat Village administrators and several Tuapejat Village communities. After conducting interviews with informants, the authors conclude that tourism activities in Jati Beach do not have a big impact on changes in the social and cultural life of the Tuapejat Village community due to the lack of community participation. Keywords : Impact, Social, Culture, Tourism
ANALISIS PENANGANAN KREDIT BERMASALAH PADA PT. PEGADAIAN (PERSERO) PEKANBARU KOTA Rafika Eris; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to identify and analyze non-performing loans at PT. Pegadaian (Persero) Pekanbaru Kota, 2018-2021 . This study uses secondary data in the form of data of data obtained by the author manual reports and financial reports obtained from PT. Pegadaian (Persero) Pekanbaru Kota, which is needed by researchers for the analysis of non-performing loans. This research use descriptive qualitative approach. Data collection is obtained from interviews with PT. Pegadaian (Persero) Pekanbaru Kota and debtors. Checking the validity of the findings using source triagulation so that it is easy to analyze various problems that occcur in the company. The conclusions of this study are (1) factors from debtors and internal factors that because non-performing loans at PT. Pegadaian (Persero) Pekanbaru Kota (2) the handling of problems loans that have been implemented is routine collection, credit restructuring. Keywords: Non-Performing Loans, Handling Of Problem Loans.
ANALISIS KINERJA KEUANGAN PT. KIMIA FARMA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Tasya Sitompul; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 7: Edisi II Juli - Desember 2020
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine the financial performance of PT. Kimia Farma (Persero) Tbk, which was listed on the Indonesia Stock Exchange in the 2014-2018 period measured using financial ratio standards. Data analysis uses the time series analysis method, which compares between time or between periods with the aim to be seen graphically. Data and information obtained from the website of PT. Kimia Farma (Persero) Tbk. From the results of data analysis research (1) Analysis of Liquidity Ratio with indicators Current Ratio, Quick Ratio and Cash Ratio in the category of not good and are on Iliquid (2) Analysis of Solvency Ratio with indicators Debt To Assets Ratio and Debt To Equity Ratio experiencing fluctuating conditions Overliquid conditions and in the unfavorable category (3) Analysis of Profitability Ratios with indicators of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI) and Return On Equity (ROE) in categories below industry standards and in Iliquid conditions (ROI) 4) Analysis of Activity Ratio with indicators of Inventory Turnover, Working Capital Turnover, Total Asset Turnover has fluctuated and is in the unfavorable category and in Iliquid conditions.Keywords: Analysis, Liquidity, Solvency, Profitability, Activity.  
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR MINYAK DAN GAS BUMI LISTING DI BEI Ade Noviyanti Ananda; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 4, No 2: WISUDA OKTOBER 2017
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine the effect of working capital turnover and receivable turnover on profitability in mining company sector oil and gas listed on the Indonesia Stock Exchange period 2009-2014. Independent variable it’s from working capital turnover (X1) and receivable turnover (X2). While used dependent variable (Y) is profitability (ROE and ROI).This study uses secondary data, annual financial statements mining company sector oil and gas listed on the Indonesia Stock Exchange. Sampling was done by sensus sampling the sample used is 7 mining companies sector oil and gas. The analysis technique used is a simple linear regression, multiple linear regression, coefficient determination test, t test, and f test . Data was analyzed by linear regression analysis using software SPSS 21.The results showed that the working capital turnover partially (t test) no significant effect on profitability, and also receivable turnover no significant effect on profitability. The results of simultaneous (f test) showed no significant influence of working capital turnover and receivable turnover on profitability (ROE and ROI).Keywords : WorkingCapital Turnover, Receivable Turnover, Profitability (ROE and ROI)
ANALISIS KINERJA KEUANGAN PADA BUMDESA JAYA UTAMA DENGAN RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS (Studi Pada Badan Usaha Milik Desa/BUMDesa Jaya Utama Rokan Hulu) Ahmad Bansyar; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine and analyze the movement of liquidity, solvency, and profitability BUMDesa Jaya Utama estuary during the period 2016-2020. And to investigate the compliance of financial performance BUMDesa Jaya Utama, based on the liquidity ratio, solvency and profitability ratios during the period 2016-2020. This study uses secondary data obtained by the author through, manual reports. and financial statements of the BUMDesa Jaya Utama necessary researcher for the analysis of liquidity, solvency, and profitability. The analysis showed that the analysis of the financial statements of the BUMDesa Jaya Utama the period 2016-2020 based Ratio Liquidity, Solvency and Profitability are: 1) Analysis of the liquidity ratio, current ratio received the title of "good", and at the cash ratio, received the title of "good"; 2) Analysis of the solvency ratio, asset to debt ratio received the title of "very good", and net worth to debt ratio received the title of "no good"; 3) Analysis of the profitability ratio, return on equity ratio, received the title of "very good", and return on assets received the title of "good". Keywords: Financial performance, liquidity, solvency and profitability.
PELAKSANAAN BAURAN PROMOSI PADA HARRIS RESORT WATERFRONT BATAM M. Nazarudin Syah; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

The influence of Covid-19 has greatly impacted the world of hospitality, many hotels in Indonesia are currently experiencing a slump. Harris Resort Waterfront Batam is one of the four-star resorts that still survives in the city of Batam with the implementation of an effective promotion mix to increase occupancy. Harris Resort Waterfront is still in a stable condition. Promotional mix is the best combination of strategies from promotional elements carried out by a company, it is necessary to determine in advance what equipment or promotional elements should be used and how to coordinate these elements so that the results can be optimal. Therefore, this study aims to determine the implementation of the promotion mix at Harris Resort Waterfront Batam. This study uses a qualitative descriptive method to analyze problems based on data collection techniques in the form of observation, in-depth interviews, and documentation. Promotion Mix includes reporting on conditions carried out in advertising, sales promotion, public relations, personal selling and direct marketing. Based on the results of the research that has been carried out, for the overall results of observations and interviews, it can be concluded that the implementation of the Harris Resort Waterfront Batam Promotion Mix has not fully worked out as targeted. Keywords: Hotel, Promotionl Mix, Harris Resort Waterfront Batam
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA KOPERASI UNIT DESA (KUD) INTIGRASI KARYA MAKMUR DI DESA KEPENUHAN BARAT KECAMATAN KEPENUHAN KABUPATEN ROKAN HULU Abu Rizal; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 7: Edisi II Juli - Desember 2020
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

The purpose of this research is to discover financial performance of The Koperasi Unit Desa (KUD) Intigrasi Karya Makmur Kenuhan Barat Village Kepenuhan districts in Rokan Hulu for the year 2014 up to 2018 using analysis of liquidity, solvency and rentability rations. The research method employed in secondary data which data from the financial statements. The data collection techniques that used are observation and documentation method. The data analysis techniques that used are by calculating liquidity, solvency and rentability rations. Based on the financial data analysis of Koperasi Unit Desa (KUD) Intigrasi Karya Makmur the researcher found that the liquidity rate from 2014 up to 2018 as indicated by the current ratio pretty good results and cash ratio gets poor results. The solvency rate from 2014 up to 2018 as indicated by DAR and DER shows very good results. The rentability rate from 2014 up to 2018 as indicated by ROA, ROE and NPM shows very good results. According from the calculating analysis by liquidity, solvency and rentability rations, it said the financial performance of Koperasi Unit Desa (KUD) Intigrasi Karya Makmur needs to be increased again. Keywords: liquidity, solvency and rentability
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Derliana Siregar; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine and analyze the effect of capital structure and profitability of the company's value in the food and beverage sector listed in Indonesia Stock Exchange. Where the independent variable X1 is an indicator of capital structure with a debt to asset ratio (DAR) and debt equity ratio (DER), then to the independent variable X2 is profitabilitas with indicator of the return on investment (ROI) and return on equity (ROE). The dependent variable is the value of a company in the indicator Price to Book Value (PBV) in the food and beverage sector listed in Indonesia Stock Exchange. The data used in this research is secondary data derived from financial statements food and beverage sectors listed in Indonesia Stock Exchange. Sampling was done by purposive sampling and samples that meet the selection criteria. The samples used were as many as seven companies. Analysis of data using multiple linear regression analysis to test the statistical hypothesis testing and statistical tests f t-aided software SPSS 21. The results of this study indicate that capital structure partially (t test) did not significantly affect the value of companies in the food and beverage sector Indonesian securities listed on the exchange. The results of the study simultaneously (f test) showed a significant effect of the variable capital structure and profitability of the company's value in the food and beverage sector listed in Indonesia Stock Exchange. Keywords. Capital Structure (DAR and DER), Profitability (ROI and ROE), Company Value (PBV)
ANALISIS PENANGANAN KREDIT BERMASALAH PADA BANK PERKREDITAN RAKYAT CABANG RIMBA MELINTANG ROKAN HILIR Nurul Haflah; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 7: Edisi II Juli - Desember 2020
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to identify and analyze non-performing loans at the Rokan Hilir People's Credit Bank, Rimba Melintang Branch, 2015-2019. This study uses secondary data in the form of data obtained by the author through manual reports and financial reports obtained from the Rokan Hilir People's Credit Bank, Rimba Melintang Branch, which is needed by researchers for the analysis of non-performing loans. This research use desciptive qualitative approach. Data collection is obtained from interviews with banks and debtors. Checking the validity of the findings using source triangulation so that it is easy to analyze various problems that occur in the company. The conclusions of this study are (1) factors from debtors and internal factors that cause non-performing loans at Rokan Hilir People's Credit Bank, Rimba Melintang Branch (2) the handling of problem loans that have been implemented is routine collection, credit restructuring.  Keywords: non-performing loans, handling of problem loans
Co-Authors ', Risdayanti Abd. Rasyid Syamsuri Abdi Ramagiri Abdilah, Rizki Utmah Abian " Abu Rizal Achmad Noerkhaerin Putra Ade Fernando Ade Noviyanti Ananda Adella Puspita Sari Afida, Fina Nailul Ahmad Bansyar Ahmad Irvan, Ahmad Ahmad, Rummana Zahara Ailen Safitri Akbar, Fauzan Alberto Brando, Alberto Alvino, Rahmat Amalia Firez Amelia Fitri Ana Putri Sianipar Analis Eryani Ananto, Osman Andi M Rifiyan Andri Sulistyani Anisa Cahya Ningrum Anita Sari Anne Khairani Apri Dahlius Aprilia, Novi Ardi Saputra Ardianto ' Ari Arianda, Ari Arna Kartika Arum Puspita Rina Astari, Khairani Asyifa, Nurul Asyuni, Nila Ataya Hanna Nursillam S Augustin, Jeneva Aulia, Yusuf Awalia Rahmawati Azis Riduansyah Badia Purnamawanto Bella Sri Novita Br Sitorus, Lamria Meliani Nopita Budi Sulistyo Hari Andini Chintia Lara Kharyono Cindy Shenora Citra Suwarno Damanik, Arnold Daulay, Siti Aisyah Br. Defi Nafalia Hutapea Delia Putri Lestari, Delia Putri Derliana Siregar Desi Yuliana Desri Gustiarni Desta Afriani Desty Saputri Deswita Kezia Sitompul Devi Herlina Margareta Dhinda Indri Rahmadani Dialson Paulus Dian Puspita Sari Dina Lestari Doni Zuhri Suntago Dwi Yudi Pranata Dwika Rahmadina Putri Efendi, Bogi Hilman Ega Rahmatul Khair Eka Fitriani Eko Syafputro Elma Gusti Elni Ramadani Elwida, Liza Endang Sutrisna Eriyanto " Ernalko " Esrawati, Lidya Etika, Etika Eventina Sitorus Evi Andri Yani Fadel Muhammad Fadli, Mashur Fani Purwati, Fani Fanny Aulia Putri, Fanny Aulia Fatimah " Fauzana, Wulan Febri, Arinal Ferdian, Simon Faris Fia Aangraini Firdaus Yusrizal Fitria Sari Fransiska Sihotang Gultom, Ryanson Christian Guntur Rahmat Putra Gusniati Puteri Gusri Ermila Gustina Irmayanti Navili Gustina, Arosa Gustina, Rosa Guta, Rafiqa Risfiana Haby Frisco Hamzah Fansuri Handayani, Pebri Hanna Sitompul Hapsary, Rifka Afifa Hariati " Harmiko " Hayati, Maikel Hayatul Fuad Herikson H Simbolon, Herikson H Heriyana ' Herman Syaputra Hesti Norfadillah Hidayat Ricki Hutapea, Defi Nafalia Ika Dian Aruna Indah Salsabila Syah Indah Suryani Fajari N Indiana Jones Intan Nurafni Iqbal Satria Ananda Irfan Aulia Zamsy Jayanti Pramitari Kasmiruddin Kasmiruddin Kasmiruddin, Kasmiruddin Kasmirudin, Kasmirudin Khoirun Nisaq Khoyrika Makharoni Makharoni Kristina Sihotang Laila Ramadhana Laila Ramadhana, Laila Laksono Trisnantoro Lamria Meliani Nopita Br Sitorus Larasati, Arum Dwi lda Firdaus Lie Othman Lie Othman Linda Sarah Liza Elwida M. Nazarudin Syah M. Salman Alfarisi, M. Salman Madha Lela Mandataris MARIA BINTANG Marpaung, Santa Gasari Martina, Elti Marzuki, Ali Asraf Meishafa, Khaila Menda Aulia Sari Merlia Triyana Putri Meyliza Mutia Syapwi Meyzi Heriyanto Muhammad Ari Sumitra Muhammad Fajar Muhammad Farhan Muhammad Wahyudi Sembiring Muhammad Zaki Muhardi ", Muhardi Munadi Munadi Munadi, Chairul Murdiansyah " Musadad Musadad Musadad Musadad Nabila Audrey Sylindra Nadila Rahmadani Nainggolan, Maria .V. Najlani Syamsuddin Nanda, Sulvia Naomi D Simamora Nazhirul Rifqi Alnev Netashah, Netashah Nia Widi Astuti Ningrum, Anisa Cahya Ningsih, Silviya Nola Veronica Lestari Nova Diana Nova, Aulia Novenia, Yeyen Nst, Ade Khofifah Nur Aisyah Nurfitriana ", Nurfitriana Nurhaliza " Nurhayati Patio Pangaribuan Nurita, Riau Nurul Fadillah Nurul Haflah Nurzanah " Okta Karneli, Okta Oktari, Vivi Kumala Oldemar " Osman Ananto Pakpahan, Yola Ekklesia Patrick Joshua Hutapea Perdana, Chaesar Sauqy Prambudi, Yogi Prastika Meilany Pratama, Riski Putra Puspanegara, Enrica Seavina Putra, Dawendra Putri Setia Pamungkas Putri, Ayu Mardiah Putri, Saima Puty Chairunnisa Rafika Eris Rafki Priandani Maizir, Rafki Priandani Rahma Fauziah Rahmadhani, Sherina Suci Rahman Saputra Rahmi, Hidayatur Raja Julian Lovianda Ramadhan, Nugraha Ramadhani, Salhira Rani Desmawita Rani, Adhisty Muthia Ranne Hidayatika Ramfineli, Ranne Hidayatika Ranti Fellia Anzani Ratna Sari Pratiwi Reinaldi Irvan Resma Astuti Angesti Rahayu Reyna Syahanaz Reza, Nadia Ribka Br Napitupulu Riki Darminto, Riki Rimbun Budiman Rina Chesia Megaria Rinauman, Arezky Ringgo Eldapi Yozani Rini Saputri Ririn Wahyutri Risfan Pratama Riska Ismawanti Riska Novita Basuki Rissayana Rissayana Rizka Yulia Putri Rossy, Tiur Novi Roy Parto Purba Rudi Putra RUDI SOFYAN Ruliadi Krisna Ruzikna Ruzikna Ruzikna, Ruzikna Ryan Anugrah Pratiwi Saepul Ulum Safas, Rahmat Saiman Pakpahan Sakinah " Salsabila Putri Suhendra Saputra, Arif Reza Ady Saputra, Nur Syawala Sari, Intan Ayu Ovia Sari, Syafira Permata Sembiring, Edi Gia Gunanta Ras Septianingsih, Yola Gress Sera Prasetya Shabrina, Salsabila Shafwati " Silvia Okta Dumyati Silviana Savitri Silviya Ningsih Sitanggang, Paskaria Martiana Siti Fatimah Siti Hastuti Siti Rahayu SRI RAHAYU Stephanie, Misye Suci Permata Hati Suci Ramadhani Syafitri Suheri Tanjung, Suheri Sundari " Suryalena Suryalena Suryalena, Suryalena Swandono Sinaga Syafifah, Nurul Putri Syafri Yusman Syahanaz, Reyna Syarinah Sianipar Syofiatul Safitri Tanjung, Abdurrahman Tasya Siti Aulia Tasya Sitompul Tasya Vivaldie Tedi Andika Teteh Muliajati Teti Ernawati Tia Monika Tias Windarti Titania Novriza Aurelli M Tiur Novi Rossy Tualang, Wy’ Akcdio Farub Ulfa Desti Youlanda Ulina, Sri Utama, Ade Verina Greselda br. Simbolon Wijaya, Fanny Winda Anastasya Windari Ade Fransiska Winna Amelian Wernanda Wulan Fitri Yeni Yanti, Gita Anjari Yella Febriona Yen Syafitri Yesi Rahmadani Yesicha, Chelsy Yeyen Novenia Yulia, Nur Arini Yuliana Sartika Yumni, Cindi Ulfa Yuni Rahayu Yuni Rahma Ayu Yunisha, Welda Zacky Faluti, M. Zanuba Khalila Zikra Aditya Rifqi Zulfia, Vioza Nurul