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Mariaty Ibrahim
Universitas Riau
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ANALISIS PENGELOLAAN MODAL KERJA PADA KOPERASI UNIT DESA (KUD) HASRAT JAYA DI KABUPATEN KAMPAR Nainggolan, Maria .V.; 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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Abstract

This study aims to determine the management of working capital in the Hasrat Jaya Village Unit Cooperative in Kampar Regency in the 2012-2018 period. The subject in this study was the Hasrat Jaya Village Cooperative Unit and the object of the study was the 2012-2018 financial statements which included items in the balance sheet and results of operations calculations. The data collection method used in this study is documentation. Data analysis methods used in this study are the analysis of the ratio of cash turnover, accounts receivable turnover and inventory turnover. Based on the results of the study note that the management of working capital can be known from the elements of working capital, namely cash turnover, accounts receivable turnover and inventory turnover. Cash turnover is categorized less effective because the average cash turnover is 1.39 times. Receivables turnover is considered ineffective because the average receivable turnover is 0.553 times and below the cooperative health standard. accounts receivable turnover is categorized very effective because the average inventory turnover is 7.90 times and above the cooperative health standard. Keywords: Working Capital Management, Cash Turnover, Receivable Turnover, Inventory Turnover
OPTIMALISASI APBD DALAM PERSPEKTIF PERFORMANCE BUDGET Syafputro, Eko; Ibrahim, Mariaty
Jurnal Kebijakan Publik Vol 4, No 01 (2013)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/jkp.4.01.p.73-80

Abstract

This study aimed to knowingthe efficiency of performance budget on APBD Rokan Hulu calculations period 2006-2010. ThirdKnowing performance rationality budget on APBD Rokan Hulu calculations period 2006-2010.This research is descriptive quantitative and qualitative or conclusive, quantitative data obtainedthrough analysis of the theory of rationality associated with performance budgeting APBD RokanHulu. The research proves that analysis of qualitative effectiveness of performance budgetingAPBD Rokan Hulu calculations period 2006-2010 are in the good category.
ANALISIS PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN LIKUIDITAS DAN PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA V PEKANBARU Tanjung, Abdurrahman; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi II Juli - Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Good working capital management determines the effectiveness and efficiency of the activities carried out by the company. This study aims to determine and analyse the effectiveness of working capital management in increasing liquidity and profitability at PT. Perkebunan Nusantara V Pekanbaru. The type of data used in this study is descriptive quantitative data. The data source uses primary data obtained through interviews and secondary data using the financial statements of PT. Perkebunan Nusantara V Pekanbaru Tbk for the period 2015-2019 and using ratio analysis.               The results of the study are as follows: First, the management of working capital to liquidity causes a decrease in the current ratio, but sometimes increases. The decrease in current ratio was due to a significant increase in current assets compared to the previous year. Second, the management of working to profitability causes a decrease in return on investment. But sometimes increases. Return on investment and return on equity which is caused by the company's net profit has decreased significantly compared to the previous year. Keywords: working capital, liquidity and profitability.
ANALISIS LAPORAN KEUANGAN UNTUK MENINGKATKAN KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PADANG PANJANG (ANALSIS KINERJA BERDASARKAN PERMENDAGRI NO 47 TAHUN 1999) Febri, Arinal; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi II Juli - Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This research aims to explain performance of the Perusahaan Daerah Air Minum (PDAM) Padang Panjang city from monetary aspect based on Ministry Home Affairs’s decision No. 47th of 1999. This research uses secondary data, namely company financial report. Collected data technique used interviews and documentation. Analysis data technique used with collected and classify financial report data and review or analyze to company’s performance.Based on the results of the analysis of the financial data of the Perusahaan Daerah Air Minum (PDAM) Padang Panjang City in 2015-2019 which was reviewed from the Ministry of Home Affairs No. 47 of 1999. In 2015 it was in a poor performance, in 2016 it obtained a fairly good performance, in 2017 it obtained a poor performance, in 2018 the performance was in a poor performance, and in 2019 the performance was fairly good. So, overall the 5-year research period obtained a poor performance score.Keywords :  Financial aspect, company’s performance, Ministry of Home Affairs No. 47 of 1999
ANALISIS PENGELOLAAN MODAL KERJA UNTUK MENINGKATKAN PROFITABILITAS PADA PT. PEMBANGUNAN ABADI ANDALAS AGUNG (PA3) DURI PERIODE 2014-2018 Yunisha, Welda; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi I Januari - Juni 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This research was conducted at PT. Development of Abadi Andalas Agung (PA3) Duri with the problem in research, namely the decline in the company's ability to obtain profitability. The purpose of this study is to analyze working capital management to increase company profitability. Types and sources of data used are primary data and secondary data from the financial statements of PT. Eternal Development of Andalas Agung (PA3) Duri for the 2014-2018 period. The data collection technique uses the method of documentation of financial statements and interviews, while the data analysis technique used by the author in this study is ratio analysis.The results showed that PT. Pembangunan Abadi Andalas Agung (PA3) calculation on the activity ratio shows that total asset turnover has fluctuated and working capital turnover has increased. The calculation of the liquidity ratio shows that the current ratio, quick ratio, and cash ratio have fluctuated. The calculation of the profitability ratio shows that the gross profit margin, net profit margin, return on assets and return on equity have fluctuated during the last five years. Keywords: Working Capital, Activities, Liquidity, Profitability
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PERUSAHAAN PADA PT BIMA SAKTI PERTIWI TBK Pakpahan, Yola Ekklesia; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi I Januari - Juni 2021
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 PT Bima Sakti Pertiwi Tbk for the year 2014 up to 2018 using analysis of liquidity, solvency, profitability and activity. This type of research is conducted in the form of secondary data which the data is from financial reports. The data collection technique used was the observation method and the documentation method. The data analysis technique used is to calculate the liquidity ratio, solvency, profitability and activity. Based on the results of the analysis of the financial data of PT Bima Sakti Pertiwi Tbk, it is concluded that the level of liquidity in 2014 to 2018 which is viewed from the current ratio is not good, then the quick ratio is not good and the cash ratio is not good. The level of solvency in 2014 to 2018 in terms of DAR and DER showed unfavorable results. The level of profitability in 2014 to 2018 in terms of GPM, ROA, ROE and NPM showed unfavorable results. The level of activity in 2014-2018 in terms of ITO, TATO and WCTO showed poor results. Judging from the calculation of the analysis of liquidity ratios, solvency, profitability and activity, it is said that the financial performance of PT Bima Sakti Pertiwi needs to be improved again. Keywords: liquidity, solvency profitability and activity  
ANALISIS MANAJEMEN ARUS KAS UNTUK MENGUKUR LIKUIDITAS PT. KARYA DAYUN KABUPATEN SIAK Abdilah, Rizki Utmah; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi II Juli - Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine and analyze cash flow management to measure the liquidity of PT. Karya Dayun Siak Regency from 2015 to 2019 using cash flow ratios and liquidity ratios. The type of research used in the form of secondary data which is data from financial statements. The data collection technique used is the method of documentation and interviews. The data analysis technique used is to calculate the cash flow ratio, namely Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Total Debt Ratio (TH), Capital Expenditure Ratio (PM) and liquidity ratio, namely Current Ratio (Current Ratio). Ratio) and Cash Ratio (Cash Ratio).                Based on the results of the financial data analysis of PT. Karya Dayun Siak Regency that liquidity in 2015-2019 in terms of cash flow management got poor results, only in calculating the CKHL ratio the company's liquidity was in very good condition. The company's ability to pay its short-term obligations in terms of the current ratio is in very poor condition and the company's ability to provide cash to pay its short-term obligations is in poor condition.  Keywords: Statement of Cash Flows, Liquidity
ANALYSIS RATIO LIQUIDITY AND PROFITABILITY PT. KIMIA FARMA (PERSERO) TBK Putri, Ayu Mardiah; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi I Januari - Juni 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

The purpose of this study was to analyze the liquidity ratio and profitability ratio at PT. Kimia Farma (Persero) Tbk from 2014-2018, namely by using financial analysis based on liquidity ratios and profitability ratios. Financial ratios to answer questions about the company's financial health, including the company's liquidity and profitability, which describes the company's ability to meet its short-term obligations and the company's ability to generate profits from the use of company assets. In this study the authors used primary and secondary data sources. While the data analysis method used is descriptive quantitative method, namely research by describing (describing) and explaining about a financial report issued by PT. Kimia Farma (Persero) Tbk. The results showed that the company's liquidity ratio is already good, where the liquidity ratio has shown the company's ability to meet its short-term obligations is very large and the profitability ratio is not good because the company has a profitability that is below standard. Keywords: Financial Statements, Liquidity Ratios, Profitability Ratios.
ANALISIS PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA USAHA EKONOMI KELURAHAN SIMPAN PINJAM (UEK-SP) AMANAH MANDIRI KELURAHAN SIDOMULYO TIMUR KECAMATAN MARPOYAN DAMAI PEKANBARU Astari, Khairani; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi II Juli - Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

The Economic Business of the Saving Loan (UEK-SP) plays a very important role in supporting the economic growth and development of the community at the village level. Therefore, a good UEK SP processing is needed in order to survive and continue to serve the needs of the community. As a village-owned enterprise, UEK SP has relatively smaller capital than other financial institutions, such as cooperatives. So it is necessary to process working capital that is very efficient and effective to achieve maximum profitability. The purpose of this study is to determine the management of working capital in increasing profitability and the policies carried out at the Economic Business of the Savings and Loans (UEK-SP) Amanah Mandiri, East Sidomulyo Village, Marpoyan Damai District, Pekanbaru. This study uses descriptive analysis by analyzing financial ratios such as working capital turnover ratios and profitability ratios. The results showed that the management of working capital in the sub-district economic enterprises (UEK) was better than the savings and loan unit. It caused the limited working capital in the savings and loan business unit requires, so the village government must to increase the working capital owned by the savings and loan unit, for example by setting aside profits from UEK to increase the working capital of the savings and loan unit. Therefore, the savings and loan unit can increase its profitability. Keywords:     Working Capital, Profitability, Economic Enterprises Savings and Loans Village
MOTIVATION TO VISIT THE TOURIST ATTRACTION MEDUYAN LAKE INDRAGIRI HULU REGENCY Larasati, Arum Dwi; Ibrahim, Mariaty
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 research using  descriptive quantitative research method, there is a purpose to analyze problem in a Tourist Attraction Meduyan Lake Indragiri Hulu Regency. In addition, to find out the motivation to visit the tourist attraction Meduyan lake.The sample of data collection techniques on this research the writer using liker scale as an instrument to measuring the length of intervals that can be used to find quantitative data. The sample of this research was 100 respondent taken by using accidental sampling. Based on the research are the influence of the phusical motivation get 1.274 with scores with a very high category, fantasy motivation get 1.227 scores with  a very high category, social motivation get 1.140 scores with a high category, and cultural motivation get 759 scores with a high category. Keyword: Motivation, Danau Meduyan, Visit
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