Abstract:Abstract: In both work and daily life, people use tools and various facilities to support their activities. These tools and facilities must be designed with human body characteristics in mind to ensure they are comfortable…
le to use. Discomfort can lead to decline in user performance if the tools used are not ergonomic. This study aims to design ergonomic bar counters at cafes in the city of Padang using an anthropometric approach. Based on an inisial survey, baristas reported physical complaints resulting from their work, such as pain in the hand, nech, waist, back and legs. This is caused by bar counters at their workplaces that do not align with their body dimensions, therefore further analysis of the bar counter design is necessary. Base on the an analysis of anthropometric data, the following ergonomic bar counter dimensions were determined: bar counter height 112 cm. bar counter height at the coffee machine 87 cm, bar counter width 64 cm, and bar shelf height 165cm.
Keywords: Bar Counter; Ergonomic; Anthropometry
Abstrak: Manusia dalam bekerja maupun dalam menjalankan kehidupan sehari-hari menggunakan alat atau berbagai fasilitas yang menunjang aktivitasnya. Alat atau fasilitas tersebut harus dirancang sedemikian rupa dengan mempetimbangkan karakteristik tubuh manusia sehingga nyaman digunakan. Ketidaknyamanan tersebut bisa menyebabkan menurunnya performasi pengguna dikarenakan alat yang digunakan tidak ergonomis. Penelitian ini bertujuan merancang meja bar ergonomis pada café-café di kota Padang dengan pendekatan antropometri. Berdasarkan survey awal bahwa terdapat keluhan fisik pada barista akibat kerja seperti nyeri pada tangan, leher, pinggang, punggung dan kaki. Hal ini diakibatkan kondisi meja bar di tempat mereka bekerja tidak sesuai dengan kondisi tubuh, untuk itu perlu dilakukan analisis lebih lanjut tentang perancangan meja bar tersebut. Berdasarkan pengolahan data antopometri didapatkan ukuran meja bar yang ergonomis sebagai berikut: tinggi meja bar 112 cm, tinggi meja bar di bagian mesin kopi 87 cm, lebar meja bar 64 cm, tinggi rak bar 165 cm.
Kata kunci: Meja Bar; Ergonomis; Antropometri
Abstract:The rapid advancement of digital technology and the increasing demand for sustainable business practices have driven the transformation of accounting information systems toward the concept of a Smart Accounting Information…
on System (Smart AIS) integrated with green accounting. This study aims to analyze how Smart AIS innovation, supported by technologies such as artificial intelligence, big data, and cloud-based systems, enhances the quality of accounting information while facilitating the implementation of green accounting principles to accelerate the achievement of the Sustainable Development Goals (SDGs). This research employs a quantitative approach using survey methods targeting organizations that have adopted digital-based accounting information systems. Data are analyzed using inferential statistical techniques to examine the relationships between Smart AIS quality, green accounting implementation, and their impact on corporate sustainability performance. The findings indicate that Smart AIS has a positive and significant effect on improving transparency, accountability, and the effectiveness of sustainability reporting. Furthermore, the integration of green accounting within Smart AIS enhances environmental awareness and resource efficiency within organizations. In conclusion, the integration of Smart AIS and green accounting represents a strategic innovation that can accelerate the achievement of the SDGs, particularly in promoting good governance, responsible consumption and production, and climate action. This study provides practical implications for organizations to develop adaptive, technology-driven, and sustainability-oriented accounting systems.
Abstract:This study aims to analyze the effect of digitalization of corporate systems and receivables management on cash flow effectiveness at PT. PNM (Mekaar) Padang Branch using a quantitative approach through multiple linear regression…
egression analysis. The research data were obtained from questionnaires distributed to respondents using a purposive sampling technique. The results of the study indicate that digitalization of corporate systems has a positive and significant effect on cash flow effectiveness, which means that the implementation of digital systems can improve efficiency, accuracy of recording, and accelerate financial management so that cash flow becomes more effective. Meanwhile, receivables management has a negative and insignificant effect on cash flow effectiveness, which indicates that there are still obstacles such as late payments and problem receivables so that it has not provided an optimal contribution to the smoothness of the company's cash flow
Abstract:This study aims to analyze the influence of auditor experience and remote audit on auditor performance at a Public Accounting Firm (KAP) in Padang City. The research method used is a quantitative approach with multiple linear…
inear regression analysis. The research sample consisted of 40 auditors selected using a purposive sampling technique. The results show that auditor experience has a positive and significant effect on auditor performance, while remote audit has a negative and insignificant effect on auditor performance. This indicates that auditor experience is a major factor in improving auditor performance, while the implementation of remote audit has not provided an optimal contribution
Abstract:This study aims to analyze the effect of production costs and selling prices on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Padang Utara District. The method used in this research…
esearch is a quantitative approach with multiple linear regression analysis. The sample in this study consisted of 92 MSME actors in the culinary sector in Padang Utara District, selected using the Yamane formula. The results of this study indicate that production costs have a positive and significant effect on profitability. Meanwhile, selling prices also have a positive and significant effect on profitability. These findings indicate that effective and efficient management of production costs, as well as appropriate pricing strategies, play an important role in increasing MSME profitability.
Abstract:Abstract: This study was conducted to determine whether there is an influence of Debt to Asset Ratio (DAR), Current Ratio (CR), and Debt to Equity Ratio (DER) on Return on Assets in Heavy Constructions and Civil Engineering…
ing Sub-Sector Companies Listed on the IDX. The population in this study is Heavy Constructions and Civil Engineering Sub-Sector Companies Listed on the IDX. The sample was taken using purposive sampling, so that 8 observations were obtained as samples. And using multiple linear regression methods, classical assumption tests, simultaneous tests (F tests) and partial tests (t tests). The results of this study indicate that Debt To Asset Ratio (DAR), Current Ratio (CR), and Debt To Equity Ratio (DER) simultaneously do not affect Return On Asset (ROA) obtained F count F table value (1.520 <2.95). The partial test results of the DAR, CR, and DER variables do not affect ROA because the significant value of DAR is 0.385>0.05 and t count (0.883) <t table (2.04523). The CR variable partially has a significance of 0.283>0.05 with a t count value (1.094) <t table (2.04523). The DER variable partially has a significance of 0.236>0.05 with a value of -thitung (-1.212) <-t tabel (-2.04523). The Adjusted R Square value or coefficient of determination is 0.048. This means that 4.8% of the variation or change in Return On Asset is explained by variations in Debt To Asset Ratio, Current Ratio and Debt To Equity Ratio 95.2% is influenced by other variables outside the research model.
Keywords: Debt To Asset Ratio, Current Ratio, Debt To Equity Ratio dan Return On Asset
Abstrak: Penelitian ini dilakukan untuk mengetahui apakah ada Pengaruh Debt To Asset Ratio (DAR),Current Ratio (CR), Dan Debt To Equity Ratio (DER) Terhadap Return On Asset Pada Perusahaan Sub Sektor Heavy Constructions And Civil Engginering Yang Terdaftar Di BEI. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Heavy Constructions And Civil Engginering Yang Terdaftar Di BEI. Sampel yang diambil dengan menggunakan purposive Sampling,sehingga diperoleh 8 pengamatan sebagai sampel. Dan menggunakan metode regresi linier berganda,uji asumsi klasik,uji simultan (uji F) dan uji parsial (uji t). Hasil penelitian ini menunjukan bahwa Debt To Asset Ratio(DAR),Current Ratio(CR),dan Debt To Equity Ratio(DER) secara simultan tidak berpengaruh terhadap Return On Asset (ROA) diperoleh nilai Fhitung<Ftabel(1,520<2,95).Hasil uji parsial variabel DAR,CR,dan DER tidak berpengaruh terhadap ROA karena nilai signifikan DAR sebesar 0,385>0,05 dan thitung(0,883)<ttabel(2,04523).Variabel CR secara parsial memiliki signifikan sebesar 0,283>0,05 dengan nilai thitung(1,094)<ttabel(2,04523).Variabel DER secara parsial memiliki signifikan sebesar 0,236>0,05 dengan nilai -thitung(-1,212)<-ttabel(-2,04523).Nilai Adjusted R Square atau koefisien determinasi adalah 0,048.hal ini berarti 4,8% variasi atau perubahan dalam Return On Asset dijelaskan oleh variasi Debt To Asset Ratio,Current Ratio,dan Debt To Equity Ratio 95,2%dipengaruhi oleh variabel-variabel lain diluar model penelitian.
Kata Kunci: Debt To Asset Ratio,Current Ratio,Debt To Equity Ratio dan Return On Asset
Abstract:Abstract: The purpose of this study is to determine whether the influence of leadership, organizational culture and communication on employee performance at the Batu Bara Regency Transportation Agency. The results of multiple…
tiple linear regression analysis obtained Y = 1.099 + 0.325 X1 + 0.277 X2 + 0.391 X3. The results of the partial test (t-test) leadership has a positive and significant effect on employee performance with a calculated t value > t table (3.062) > t table (2.022) and a significant value of 0.004 < 0.05, organizational culture variables have a positive and significant effect on employee performance with a calculated t value > t table (2.390) > t table (2.022) with a significant value of 0.022 < 0.05 and communication variables have a positive and significant effect on employee performance with a calculated t value (3.653) > t table (2.022) with a significant value of 0.001 < 0.05. Simultaneously (F-test) shows that H2 is accepted, thus it can be concluded that leadership, organizational culture and communication have a simultaneous effect on employee performance with a calculated F value > F table ((20.913 > 2.85) with a significance value of 0.000 < 0.05. The results of the R Square determination test are 0.587 or 58.7%, this indicates that employee performance can be explained by the variables of leadership, organizational culture and communication by 58.7%, while the remaining 41.3% is explained by other factors not examined in this study.
Keywords: Leadership, Organizational Culture, Communication, Employee Performance
Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah Pengaruh Kepemimpinan, Budaya Organisasi dan Komunikasi terhadap Kinerja Pegawai pada Dinas Perhubungan Kabupaten Batu Bara. Hasil penelitian analisis regresi linier berganda diperoleh Y = 1,099 + 0,325 X1+ 0,277 X2 + 0,391 X3. Hasil Uji parsial (uji-t) kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung > ttabel (3,062) > ttabel (2,022) dan nilai signifikan 0,004 < 0,05, variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung > ttabel (2,390) > ttabel (2,022) dengan nilai signifikan 0,022 < 0,05 dan variabel komunikasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai thitung (3,653) > ttabel (2,022) dengan signifikan 0,001 < 0,05. Secara simultan (uji-F) menunjukkan bahwa H2 diterima dengan demikian dapat disimpulkan kepemimpinan, budaya organisasi dan komunikasi berpengaruh secara simultan terhadap kinerja pegawai dengan nilai Fhitung > Ftabel ((20,913 > 2,85) dengan nilai signifikan 0.000 < 0,05. Hasil uji determinasi R Square sebesar 0, 0,587 atau 58,7%, hal ini menunjukkan bahwa kinerja pegawai dapat dijelaskan oleh variabel kepemimpinan, budaya organisasi dan komunikasi sebesar 58,7%, sedangkan sisanya sebesar 41,3% dijelaskan oleh faktor lainnya yang tidak diteliti dalam penelitian ini.
Kata Kunci : Kepemimpinan, Budaya Organisasi, Komunikasi, Kinerja Pegawai
Abstract:Abstract: The purpose of this study is to determine whether the influence of job satisfaction, work environment and work discipline on the work performance of employees of the Batu Bara Regency Regional Secretariat. The…
results of the multiple linear regression analysis obtained Y = 0.478 + 0.365 X1 + 0.282 X2 + 0.331 X3. The results of the simultaneous test (F-test) show that H1 is accepted, thus it can be concluded that job satisfaction, work environment and work discipline have a simultaneous effect on employee work performance with a calculated F value > F table (14.304 > 2.79) with a significant value of 0.000 < 0.05. Partially (t-test), job satisfaction has a positive and significant effect on employee work performance with a calculated t value (2.688) > t table (2.007) with a significant value of 0.010 < 0.05, the work environment variable has a positive and significant effect on employee work performance with a calculated t value (2.372) > t table (2.007) with a significant value of 0.022 < 0.05 and the work discipline variable has a positive and significant effect on employee work performance with a calculated t value (2.512) > t table (2.007) with a significant value of 0.015 < 0.05. The results of the R Square determination test are 0.430 or 43.0%, this indicates that employee work performance can be explained by the variables of job satisfaction, work environment and work discipline by 57.0%, while the remaining 47.8% is explained by other factors not examined in this study.
Keywords: Job Satisfaction, Work Environment, Work Discipline, Work Performance
Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah Pengaruh Kepuasan Kerja, Lingkungan Kerja dan Disiplin Kerja Terhadap Prestasi Kerja Pegawai Sekretariat Daerah Kabupaten Batu Bara. Hasil penelitian analisis regresi linier berganda diperoleh Y = 0,478 + 0,365 X1+ 0,282 X2 + 0,331 X3. Hasil Uji simultan (uji-F) menunjukan bahwa H1 diterima dengan demikian dapat disimpulkan kepuasan kerja, lingkungan kerja dan disiplin kerja berpengaruh secara simultan terhadap prestasi kerja pegawai dengan nilai Fhitung > Ftabel (14,304 > 2,79) dengan nilai signifikan 0.000 < 0,05. Secara parsial (uji-t) kepuasan kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,688) > ttabel (2,007) dengan nilai signifikan 0,010 < 0,05, variabel lingkungan kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,372) > ttabel (2,007) dengan nilai signifikan 0,022 < 0,05 dan variabel disiplin kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai dengan nilai thitung (2,512) > ttabel (2,007) dengan signifikan 0,015 < 0,05. Hasil uji determinasi R Square sebesar 0,430 atau 43,0%, hal ini menunjukkan bahwa prestasi kerja pegawai dapat dijelaskan oleh variabel kepuasan kerja, lingkungan kerja dan disiplin kerja sebesar 57,0%, sedangkan sisanya sebesar 47,8% dijelaskan oleh faktor lainnya yang tidak diteliti dalam penelitian ini.
Kata Kunci: Kepuasan Kerja, Lingkungan Kerja, Disiplin Kerja, Prestasi Kerja
Abstract:Abstract: Debt to Equity Ratio, and Current Ratio on Dividend Policy in companies listed on the Indonesia Stock Exchange. The population consists of 22 companies, with a sample of 8 companies observed over a four-year period…
riod (2021–2024), resulting in 32 observations. The data were analyzed using multiple linear regression. The results indicate that partially, Return on Equity does not have a significant effect on Dividend Policy, as evidenced by a tvalue of 1.335, which is lower than the ttable value of 2.045. Similarly, Debt to Equity Ratio does not have a significant effect on Dividend Policy, with a tvalue of 0.408, which is also lower than the ttable value of 2.045. In contrast, Current Ratio has a significant effect on Dividend Policy, with a tvalue of 2.987, which is higher than the ttable value of 2.045. Simultaneously, Return on Equity, Debt to Equity Ratio, and Current Ratio have a significant effect on Dividend Policy, as indicated by an F-value of 3.608, which exceeds the F-table value of 2.95. The coefficient of determination shows that Return on Equity, Debt to Equity Ratio, and Current Ratio explain 20.2% of the variation in Dividend Policy, while the remaining 79.8% is explained by other variables not included in this study.
Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Dividend Policy
Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan Return On Equity, Debt to Equity Ratio dan Current Ratio Terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jumlah populasi 22 perusahaan dan sampel sebanyak 8 perusahaan dikali dengan 4 tahun pengamatan (2021-2024) menjadi 32 pengamatan. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Return On Equity tidak berpengaruh terhadap Kebijakan Dividen dengan nilai thitung 1,335 < ttabel 2,045, Debt to Equity Ratio tidak berpengaruh terhadap Kebijakan Dividen dengan nilai thitung 0,408 < ttabel 2,045. Sedangkan Current Ratio berpengaruh teerhadap Kebijakan Dividen dengan nilai thitung 2,987 > ttabel 2,045. Secara simultan Return On Equity, Debt to Equity Ratio dan Current Ratio berpengaruh terhadap Kebijakan Dividen dengan nilai Fhitung 3,608 > Ftabel 2,95. Hasil uji koefisien determinasi Return On Equity, Debt to Equity Ratio dan Current Ratio mampu menjelaskan Kebijakan Dividen yaitu sebesar 20,2% sedangkan sisanya 79,8% dijelaskan oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
Kata Kunci: Return On Equity, Debt o Equity Ratio, Current Ratio, Kebijakan Dividen
Abstract:Abstract: This study aims to analyze the effect of Leverage, Profitability, and Free Cash Flow on Financial Performance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The data used are secondary…
ndary data. The study sample consisted of 14 companies with 3 years of observation, resulting in 42 observations. The analysis technique used was multiple linear regression analysis. The results showed that all independent variables simultaneously had a significant effect on financial performance, with an Fcout 2.978 > Ftable 2.85 and a significance value of 0.047 < 0.05. Partially, Leverage has a significant negative effect on financial performance with a calculated tcount -1.929 < ttable -2.02269 and a significant value of 0.041 < 0.05, Profitability has a significant effect on financial performance with a calculated tcount 0.229 < ttable 2.02269 and a significant value of 0.020 < 0.05 and Free Cash Flow has no effect and is not significant on financial performance with a calculated tcount 1.885 < ttable 2.02269 and a significant value of 0.067 > 0.05.
Keywords: Leverage, Profitability, Free Cash Flow, Financial Performance
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas, dan Free Cash Flow terhadap Kinerja Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder. Sampel penelitian terdiri dari 14 perusahaan dengan masa 3 tahun pengamatan maka menghasilkan 42 pengamatan. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa semua variabel independen secara simultan memiliki pengaruh signifikan terhadap kinerja keuangan, dengan Fhitung 2,978 > Ftable 2,85 dan nilai signifikansi 0,047 < 0,05. Secara parsial, Leverage memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan dengan nilai thitung -1,929 < ttable -2,02269 dan nilai signifikansi 0,041 < 0,05, Profitabilitas memiliki pengaruh yang signifikan terhadap kinerja keuangan dengan nilai thitung 0,229 < ttable 2,02269 dan nilai signifikansi 0,020 < 0,05, dan Free Cash Flow tidak berpengaruh dan tidak signifikan terhadap kinerja keuangan dengan nilai thitung 1,885 < ttable 2,02269 dan nilai signifikansi 0,067 > 0,05.
Kata Kunci: Leverage, Profitabilitas, Free Cash Flow, Kinerja Keuangan