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PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG LISTING DI BURSA EFEK INDONESIA (BEI) Oktari, Vivi Kumala; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi I Januari - Juni 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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This study aims to determine the effect of firm size and corporate governance on earnings management in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The ratio of firm size used as an independent variable is the natural logarithm of total asset (ln total asset). Corporate governance ratios used as independent variables are managerial ownership, proportion of independent board of commissioner and audit committee. While the earning management ratio used as the dependent variable is discretionary accrual. The method used to observe the effect of corporate size and corporate governance on earnings management using multiple linear regression.The data used in this research are secondary data, financial report and annual report annual report. The data listed on the Indonesia Stock Exchange (IDX) for 5 years from 2011-2015 period. Sampling is done by purposive sampling, which is used is 6 companies. Data analysis using multiple linear analysis, t test, f test and coefficient of determination test. The data analysis used multiple linear regression analysis with SPSS 21.The results of this study indicate that the variable firm size partially (t test) has no effect the earnings management, while the variable corporate governance effect on earnings management in food and beverage companies listed on the Indonesia Stock Exchange. Simultaneous test results (F) show the effect on the firm size and corporate governance on earnings management on food and beverages companies listed on the Indonesia Stock Exchange.Keywords: firm size, corporate governance and earning management
KUALITAS PELAYANAN WAITER DI HOTEL ALPHA PEKANBARU Gultom, Ryanson Christian; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 5, No 1: WISUDA APRIL 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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The purpose of conducting this research is to know the service quality at Alpha Hotel Restaurant Pekanbaru. This research uses quantitative methode. Quantitative research is a systematic scientific study of parts and phenomena and their relationship. In this case the quality of service is good determine the development of restaurants in addition to food and beverages as a product offered. Alpha Hotel Restaurant Pekanbaru is a restaurant that has a quality service that has not been in accordance with the expected so that caused a lot of complains from guests. Based on the results of research that has been done responses of respondents stated that of the five dimensions of service quality to get good results from every guest who visit and who stay, the more dominant dimensions is the tangible dimension.Keywords : Restaurant, Service Quality, Waiter.
PENGARUH STRUKTUR MODAL DAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Augustin, Jeneva; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi I Januari - Juni 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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This study aims to determine the effect of Capital Structure, Investment on Corporate Value in Pharmaceutical Companies Listed on Indonesian Stock Exchange (IDX). The ratio used to measure capital structure as independent variable is Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Longterm Debt to Assets Ratio (LDAR), and Longterm Debt to Equity Ratio (LDER). The ratio used to measure investment is Price Earning Rasio (PER). Meanwhile, the ratio used to measure Company Value is Price Book Value (PBV). The method used to observe the effect of capital structure, investment on corporate value is by using simple linear regression and multiple linear regression. Data used in this research are secondary data, financial report and annual report annual report. The data listed on the Indonesian Stock Exchange (IDX) for 5 years from 2011 to 2015. Sampling is done by purposive sampling, which is used is 7 companies. Data analysis using simple linear regression analysis, multiple linear analysis, t test, f test and coefficient of determination test. Data analysis using multiple linear regression analysis with SPSS 21. The result of the analysis shows that capital structure variable only Debt to Assets ratio (DAR) which affects the value of pharmaceutical companies of research sample that listed in Indonesia Stock Exchange, and investmens variable does not affect the value of pahrmaceutical companies of research sample that listed in Indonesia Stock Exchange. The result of simultaneous research shows there is influence from capital stucture variable, investments on the value of Pharmaceutical company of research sample listed in Indonesian Stock Exchange (IDX). Keywords : capital structure, investment, corporate value
PENGARUH MANAJEMEN MODAL KERJA DAN KEBIJAKAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri, Fanny Aulia; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi I Januari - Juni 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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This study aims to examine the persial and simultaneous influence of working capital management and receivable policies on profitability. Where independent variable in this research is working capital management and receivable policy while dependent variable is profitability. The sample used is secondary data derived from the financial statements of automotive manufacturing companies & components listed on the Indonesia Stock Exchange (IDX) period 20010 until 2014This study uses secondary data from the company's financial statements. Samples and sampling using purposive sampling technique. Data analysis using multiple linear regression analysis, t test, F test, and test of coefficient of determination. Data analysis using multiple linear regression analysis with SPSS 20.The results of this study indicate that the variable of working capital management and receivable policy in persial (t test) does not affect the profitability of automotive sub-sector manufacturing companies & components listed in Indonesia Stock Exchange. The simultaneous test results (f) show no effect of working capital management variable and receivable policy on profitability at automotive sub sector manufacturing & component listed in Indonesia Stock Exchange.Keywords: Working Capital Management, Receivables Policy, and Profitability
PENGARUH MODAL KERJA TERHADAP RENTABILITAS EKONOMI PADA KOPERASI SAWIT USAHA MAJU DI KECAMATAN KAMPAR KIRI TENGAH Sitanggang, Paskaria Martiana; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 7: Edisi I Januari - Juni 2020
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Cooperatives are business entities consisting of people who organize the utilization of economic resources of their members based on family principles that aim to improve the level of members in particular and the regional community in general, thus cooperatives are the people's economic movement and the national economy teacher . Cooperatives have social character, so to obtain the remaining results of business is not the main goal. Another goal to achieved from each cooperative is how cooperatives are able to create and maintain business relationships with customers to obtain the expected profit. The ability to produce effective profits is usually referred to as Rentability.This research is a quantitative descriptive study with the aim to determine the effect of working capital (Cash Turnover, Receivable Turnover, and Inventory Turnover) on economic rentability both partially and simultaneously in the Advanced Business Palm Cooperative in the Central Left Kampar District. The results of the research conducted partially are influential Cash Turnover and accounts receivable turnover have effect on economic rentability, while inventory turnover have no effect on economic rentability. Meanwhile simultaneous cash turnover, accounts receivable turnover and inventory turnover have effect on economic rentability. Keywords: Cash Turnover, Accounts Turnover, Inventory Turnover, economic Rentability 
PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBAGAN SUB SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aulia, Yusuf; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 6: Edisi II Juli - Desember 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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This study aims to determine the effect of company size and debt policy on firm value in the oil and gas sub-sector mining company listed on the Indonesia Stock Exchange (IDX). The method used to measure Company Size as an independent variable is Ln Total Assets and Ln Total sales, while the method used in measuring Debt Policy as an independent variable is Debt to Asset Ratio (DAR). The ratio used to measure Company Value as the dependent variable is Price Book Value (PBV). The method used to observe the effect of Company Size and Debt Policy on Firm Value is to use simple linear regression.The data used in this study are secondary data, namely financial statements and annual reports. The data are listed on the Indonesia Stock Exchange (IDX) for 6 years from the period 2012 to 2017. Sampling was carried out by census method, 7 companies were used. Data analysis using simple linear regression analysis and t test. Data analysis uses several linear regression analysis with SPSS 24.The results of the analysis show that the firm size variable has a significant effect on the value of the company in the oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange, and the analysis results show that the debt policy variable does not significantly influence the company's value in the oil and gas subsector earth listed on the Indonesia Stock Exchange. Keywords: Company Size, Debt Policy, Company Value
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Efendi, Bogi Hilman; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi II Juli - Desember 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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The research was purposed to analyzed the financial performance of the company before and after doing merger and acquisitoins. Which was the independent variables of thie research were merger and acquisiton, and the dependent variable was financial performance. The sampel that used for this research was secondary data from merged and acquisition company’s financial report. The Sampling technique that used was purposive sampling with certain criterias which according to the purpose of this research. The steps to analyzed the data was counted data from financial report’s balance sheet, loss and profit report used financial ratio with time series analysis metodh which compared time and period and compared it with industry average standard, with the purpose so that it can be shown in the graphic.the Financial Ratio included Net Profit Margin Ratio, Return on Equality, Debt to equality Ratio, total Asset Turn over and current ratio. Results of the research can be concluded that the merged and aqcusiton’s company value of the financial ratio of the sampled companies increased and decreased compared to rfinancial ratio a year before merged and acquisiton. Value of the analyzed ratio still below the standard of industry average.Keywords: Financial performance, mergers and acquisitions
PENGARUH STRUKTUR AKTIVA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT KIMIA FARMA TBK Rahmi, Hidayatur; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 6: Edisi II Juli - Desember 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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This study aims to partially and simultaneously examine the influence of Asset Structure and Capital Structure on Profitability at PT Kimia Farma Tbk. In this study theindependent variable is the Asset Structure and Capital Structure and the dependent variable is Profitability. This study uses secondary data in the form of PT Kimia Farma Tbk financial statements for the period 2011-2018. Data analysis in this study used simple linear regression, multiple linear regression, t test, f test and coefficient of determination using the SPSS 16 program. The results of the analysis show that the Asset Structure variable partially (t test) affects the Profitability, the Capital Structure variable influences the Profitability. Simultaneous test results (f test) showed the influence of the Asset Structure and Capital Structure on the Profitability of PT Kimia Farma Tbk.Keywords: Asset Structure, Capital Structure, Profitability
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputra, Arif Reza Ady; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi I Januari - Juni 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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The aim of this study to determine the influences of corporate social responsibility (CSR) and provitability toward companies value of basic industry sector and chemistery which is listed on Indonesia Stock Excange. Ratio corporate social responsibility (CSR) as independent variabel uses index corporate social responsibility disclosure companies. Provitability ratio which is used as independent variabel are return on equity (ROE) and return on investment (ROI). While the value companies as dependent variabel measured by ratio price book value (PBV) and ratio tobin’s Q.In this study, the data where financial report and annual report. The sampling taken by purposive sampling, the sample are 12 from 64 basic industry companies and chemistery which is listed on Indonesia Stock Excange. Analysis techniques in this study are simple linear, double linear, determinate coefficient, test t (partial), and test F (simultan). Data analysis was used analysis linear agression with the help of software SPSS 21.The result of this study show that corporate social responsibility (CSR) on partial (test t) have significant effect toward companies value. While provitability also have significant effect toward companies value. The result on simultan (test F) shows there is significant effect between corporate social responsibility (CSR) and provitability as together toward companies value basic industry sector and chemistery which is listed on Indonesia Stock Excange.Keyword: Corporate Social Responsibility, Provitability, The Companies Value
PENGARUH JUMLAH SIMPANAN TERHADAP SISA HASIL USAHA (SHU) KOPERASI DI KABUPATEN KAMPAR Safas, Rahmat; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 7: Edisi I Januari - Juni 2020
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Objective: The purpose of this study to determine the effect of the amount of savings to the rest of the business results in the cooperative in Kampar.  Methods: The population is all cooperative in Kampar. Sampling technique that will be used is purposive sampling technique and obtained sample of six cooperatives.This study uses secondary data from Annual Members Meeting (RAT) data in 2013 until 2018. Methods of collecting data are observation and documentation methods. Data analysis techniques used include 1) Classic Assumption Test which includes Normality Test, Heteroscedasticity Test, Multicollinearity Test and Autocorrelation Test 2) Testing the hypothesis using simple linear regression method. Results: The results of the hypothesis test tcount  were 3.686 and the significance level was 0.001 and the results of the ttable were 2.03224. From these data it can be seen from the tcount greater than ttable (3.686> 2.03224) and a significant value of 0.001 <0.05. Conclusion:  There is an effect of the amount of savings to the rest of the business results in the cooperative in Kampar.  Key: Total savings, net income on cooperative operations, cooperative 
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 &#039; 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 &#039; 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