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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
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ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN PENJUALAN DAN LABA YANG DIHARAPKAN PADA PT. SUTRA BENTA PERKASA PEKANBARU Fauzana, Wulan; 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

Cost Volume Profit analysis shows the relationship between costs, volumes, and overall profit in calculating sales planning and corporate profit planning precisely and accurately. This study aims to determine and analyze the application of cost volume profit as the basis for planning sales and expected profits at PT. Sutra Benta Perkasa Pekanbaru. In this study using quantitative descriptive data types. The data collection technique used is the technique of interview and documentation on the financial data of PT. Sutra Benta Perkasa Pekanbaru.The analysis results show that the contribution margin and contribution margin ratio calculation can cover fixed costs and contribute profit to the company. The break-even point calculation shows that the sales condition has exceeded the break-even point. In several years, the analysis of sales and profit targets still has not been achieved due to company policies that have not been able to set targets and have not used the analysis calculations. The calculation of the margin of safety shows the company's condition is at a safe point. The measure of operating leverage shows the high sensitivity of net income to sales. Keywords: Cost Volume Profit, Sales Planning, Profit Planning
ATTRACTION OF TEPIAN BANDAR SUNGAI JANTAN SIAK DISTRICT Ahmad, Rummana Zahara; 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

Tepian Bandar Sungai Jantan Area in Siak District is one of the new tourist attractions in Siak District. As one of the new tourist attractions in Siak District, it is necessary to do an assessment of the attraction of existing attractions to be able to attract visitors. The response in the world of tourism is the opinion or perspective of visitors in understanding a tourist destination. This study aims to find out how tourists respond about the new attraction of Tepian Bandar Sungai Jantan Siak District. This research is using descriptive quantitative methods to examine the issues raised. The sample used was 100 people taken using accidental sampling. While the data collection techniques in this research used observation, interviews, and questionnaires using a Likert scale as a measurement tool. Based on the results of the research, Tourist Attraction of Tepian Bandar Sungai Jantan Siak District with the conclusion of the research in the good category. Keywords : Tourism, Attraction, Area, Visitors.
ANALISIS KINERJA KEUANGAN DENGAN METODE Z-SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PT. JAMKRIDA RIAU PEKANBARU Asyuni, Nila; 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 the prediction of financial distress as an analysis of the financial performance of PT. Jamkrida Riau Pekanbaru in 2015 to 2020 using the ratio of net working capital to total assets, retained earnings to total assets, earnings before interest and tax to total assets, book value of equity to book value liabilities and z-score. The type of research conducted in the form of secondary data which is data from financial statements. Data collection techniques used are interviews and documentation studies. The data analysis technique used is to calculate the ratios contained in the z-score method. Based on the results of the financial data analysis of PT. Jamkrida Riau that the level of net working capital to total assets from 2015 to 2020 has decreased every year. The level of retained earnings to total assets in 2015 to 2020 has increased and decreased every year. The level of earning before interest and tax to total assets in 2015 to 2020 also increases and decreases every year. The level of book value of equity to book value of liabilities in 2015 to 2020 has decreased every year. The results of the analysis of the z-score calculation in 2015 to 2020 can be categorized that PT. Jamkrida Riau Pekanbaru has a very good financial condition and is far from financial distress. Keywords: Financial Performance, Z-Score and Financial Distress
PROMOSI OBJEK WISATA OLEH DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN KAMPAR, PROVINSI RIAU Mariaty Ibrahim; Musadad Musadad
Jurnal Pariwisata Pesona Vol 6, No 2 (2021): Edisi Desember 2021
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jpp.v6i2.5601

Abstract

This study was aimed at examining the promotional activities performed by the Tourism of Office of Kampar Regency and to identify the challenges in promoting tourism in Kampar Regency. This qualitative study collected data through interviews with two key informants, namely the Head of Marketing Department and the Head of the Promotion Section. The data was also collected through document review as the secondary data. The analysis results indicate that the promotional activities carried out by the Kampar Regency Tourism Office includes above-the-line and below-the-line media but the promotion through above-the-line media is still very simple. Thus, a more varied promotional media such as digital technology or self-managed websites is needed so that information coverage for the public, investors and tourists will be faster and wider. Moreover, the main challenge for the promotional activities by the Kampar Tourism Office is the lack of annual budgets.  
EVALUASI KINERJA DENGAN METODE BALANCED SCORECARD Heriyana '; Mariaty Ibrahim
Jurnal Kebijakan Publik Vol 4, No 2 (2013)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jkp.4.2.p.201-206

Abstract

Penelitian ini bertujuan untukmengidentifikasi hasil pengukuran kinerja PT. Perkebunan Nusantara V Pekanbaru berdasarkanstandar penilaian kinerja BUMN dan mengevaluasi kinerja yang telah dicapai perusahaan melaluimetode balanced scorecard. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitiankuantitatif dengan populasi sampel penelitian adalah seluruh karyawan PT. Perkebunan NusantaraV Pekanbaru selama berlangsungnya penelitian yang berjumlah 626 orang dan sampel diambilsebanyak 90 orang dengan metode atau teknik sampling yang digunakan adalah sampling nonprobabilitas. Hasil penelitian menunjukkan kinerja perusahaan berdasarkan standar penilaiankinerja BUMN memperoleh nilai sebesar 92,00 yang menunjukkan perusahaan dalam kondisi“sehat” dengan kategori “AA”.Kata Kunci: perspektif keuangan, proses bisnis internal, pembelajaran dan pertumbuhan
MOTIVASI, LOYALITAS, DAN KINERJA Ardianto '; Mariaty Ibrahim
Jurnal Kebijakan Publik Vol 5, No 3 (2014)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jkp.5.3.p.115-120

Abstract

Tujuan penelitian ini adalah mengetahui danmenganalisis pengaruh motivasi dan loyalitas terhadap kinerja pegawai pada Dinas PendidikanKabupaten Siak. Penelitian ini mengggunakan teorinya Abraham Maslow untuk melihat motivasiyaitu kebutuhan fisiologikal, kebutuhan rasa aman, kebutuhan akan kasih sayang, kebutuhan akanharga diri dan kebutuhan aktualisasi diri. Kemudian teori loyalitas dilihat dari pendapat Siswantoyaitu taat pada peraturan, tanggung jawab pada organisasi, kemauan untuk bekerjasama, rasa memilikidan suka terhadap pekerjaan. Selanjutnya teori kinerja dilihat dari pendapat Bernardin & Russellyaitu kualitas dan kuantitas, ketepatan waktu, efektivitas biaya, kebutuhan akan pengawasan danhubungan antar perseorangan. Penelitian ini dilaksanakan di Dinas Pendidikan Kabupaten Siak,dimana yang menjadi populasi dan sampel adalah seluruh pegawai di Dinas Pendidikan KebupatenSiak. Dimana tehnik penentuan sampel yang digunakan adalah tehnik sensus yaitu seluruh populasiyang dimiliki dijadikan sampel dalam penelitian. Dalam melakukan pengumpulan data digunakanmetode observasi dan penyebaran angket kepada sampel penelitian. Setelah data terkumpul kemudiandianalisa dengan menggunakan analisa deskriptif kuantitatif. Hasil penelitian menunjukkan bahwamotivasi yang diberikan didalam organisasi sudah baik, loyalitas yang ditunjukkan sudah baik dankinerja pegawai pada Dinas Pendidikan sudah baik. Pengaruh yang diberikan oleh variabel bebasterhadap variabel terikatnya masih kecil, tetapi tetap membuktikan ada pengaruh. Variabel bebasdengan variabel terikat memiliki hubungan/pengaruh secara simultan dan variabel bebas belumdapat memberikan pengaruh secara parsial atau masing-masing.Kata Kunci: kinerja, loyalitas, motivasi
THE EFFECT OF WORKING CAPITAL ON LIQUIDITY IN SAVINGS AND LOANS COOPERATIVES IN TAPUNG HILIR DISTRICT, KAMPAR REGENCY Nur Aisyah; 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 test: (1) to find out and analyze the working capital in the savings and loan cooperatives in Tapung Hilir District, Kampar Regency, (2) to find out and analyze liquidity in the savings savings cooperatives in Tapung Hilir Sub-District, Kampar Regency, ( 3) to analyze the effect of working capital on liquidity in savings cooperatives in the Tapung Hilir District of Kampar Regency. Where the independent variable in this research is Working Capital and the dependent variable is Liquidity. This research uses secondary data in the form of Annual Cooperative Members Meeting Report for 2009-2018. Data analysis in this study used simple linear regression, t test, and the coefficient of determination using the SPSS 16 program. The results of the analysis show that the Working Capital variable (t-test) partially influences the Liquidity of the Saving and Loan Cooperative in Tapung Hilir District, Kampar Regency. Keywords: Working Capital and Liquidity      Keywords: Working Capital and Liquidity
PENERAPAN BALANCED SCORECARD PADA KOPERASI PETANI SAWIT (KOPSA) USAHA MAJU DESA MEKAR JAYA KECAMATAN KAMPAR KIRI TENGAH KABUPATEN KAMPAR Madha Lela; Mariaty Ibrahim
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 find out how the application of the Balanced Scorecard to the Koperasi Petani Sawit (KOPSA) Usaha Maju Desa Mekar Jaya Kecamatan Kampar Kiri Tengah Kabupaten Kampar. The Balanced Scorecard is a tool used to measure the performance of the Koperasi Petani Sawit (KOPSA) Usaha Maju not only from the financial sector but also from the non-financial sector. The data used in this study are secondary data, namely in the form of financial reports and annual members meeting report of the Koperasi Petani Sawit (KOPSA) Usaha Maju Desa Mekar Jaya from 2013 to 2018.Data analysis used is using the Balanced analysis Scorecard with four Balanced Scorecard perspectives. The results of the Balanced Scorecard analysis on each of the four perspectives show that the financial perspective shows a pretty good performance even though the ratio calculation shows fluctuations. From the customer perspective the cooperative's performance in retaining members is quite good, because in the 2013-2018 period no members left the cooperative membership list. The internal business process perspective shows good performance because the credit realization process can run efficiently and in 2017 the Koperasi Petani Sawit (KOPSA) Usaha Maju can establish a new business units. And on the perspective of growth and learning performance is considered quite good, seen from employee retention there are no employees who leave and on employee productivity employees still show productive. Then the results of a comprehensive analysis of the perspective of the performance of the Koperasi Petani Sawit (KOPSA) Usaha Maju Desa Mekar Jaya approved quite well.  Keywords: Performance Appraisal, Balanced Scorecard, Cooperatives
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Syafri Yusman; Mariaty Ibrahim
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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Abstract

This study aims to determine effect of profitability, liquidity and leverage on company of basic industry and chemical sectors listed in Indonesia Stock Exchange (IDX). Profitability ratios were used as independent variables is Return On Assets (ROA) and Return On Equity (ROE), the ratio of liquidity are used ad independent variable is Current Ratio (CR) and Leverage ratio were use as independent variables is Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). While being used as the dependent variables is Dividend Policy measured by Dividend Payout Ratio (DPR) listed in Indonesia Stock Exchange (IDX).Data used in this study is a secondary data, financial reports (annual report). As for data listed in Indonesia Stock Exchange (IDX) for 5 years from 2010 to 2014. Sampling was done by purposive sampling, used are 7 companies. Analysis data using multiple linear regressions analysis, t test, f test and coefficient of determination test. Analysis data using multiple linear regressions analysis with SPSS 21.The analysis showed that the variable profitability does not effect on dividend policy on company of basic industry and chemical sectors listed in the Indonesia Stock Exchange. Liquidity variable does not affect on dividend policy on company of basic industry and chemical sectors listed in the Indonesia Stock Exchange. Whereas leverage variables has effect on dividend policy of basic industry and chemical company listed in the Indonesia Stock Exchange. Simultaneous research results showed has effect of variable profitability, liquidity and leverage on dividend policy on company of basic industry and chemical sectors listed in the Indonesia Stock Exchange.Keywords : Profitability, Liquidity, Leverage, Dividend Policy
PELAKSANAAN PROMOSI OBJEK WISATA ISTANA SIAK PROVINSI RIAU Siti Aminah; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 2, No 2: WISUDA OKTOBER 2015
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This research to purpose is to know how the promotion of the implementation of Istana Siak in Riau Province and to know what response of respondents about implementation of Istana Siak in Riau Province using promotional mix consist of advertising, sales promotion, personal selling and public relation.The sample of this research was taken by accidental sampling. The technique of collecting data in this research used observation, questionaire, and interview. To know the interval range, the writer used likert scale.Based on the result of this research, the respon of respondents about the promotion of the implementation Istana Siak in Rau Province that is advertising, sales promotion, personal selling, and public relation the respon is poorly.keyword : Marketing, Promotion, Advertising, Sales Promotion, Personal Selling,Public Relation, Istana Siak in Riau Province
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