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ANALISYS RESIKO POSTURE PADA DESAIN KURSI PENGEMUDI BAJAK SAWAH Rossi S Wahyuni; Mei Raharja; Yuyun Yuniar Rohmatin; Adil Areza
Jurnal Ilmiah Teknik Vol. 3 No. 2 (2024): Mei : Jurnal Ilmiah Teknik
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/juit.v3i2.1237

Abstract

Farmers use tractors to shorten land processing time so that it is completed quickly and the results of  land are better. Farmers risk of posture injury when operating a tractor. The RULA (Rapid Upper Limb Assessment) is one methods used to investigate the risk of abnormalities will be experienced in carrying work activities. This research is to analyze the risk of farmers' posture when using paddy plow tractor seat. The risk of farmers' posture when driving a rice plow using results seat on paddy field plow is dominantly green, which means the posture is acceptable, where the final score value in the RULA analysis output results is 2, which means the worker works with a posture that has no risk injury.
PENGEMBANGAN DESAIN KOTAK PAKET BERBASIS DATA ANTROPOMETRI Rossi S Wahyuni; Yuyun Yuniar Rohmatin; Mei Raharja; Ayu Tasya Annisa
Jurnal Ilmiah Teknik Vol. 3 No. 3 (2024): September : Jurnal Ilmiah Teknik
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/juit.v3i3.1816

Abstract

A package box is a container or place that functions to make it easier for the package courier to put the package by requiring some certain body posture movements so that the package can be placed firmly in place. Anthropometry is a set of numerical data related to the physical characteristics of the human body, size, shape and strength and the application of the data to the handling of design problems. The purpose of this study is to identify the posture of use and develop a package box design based on anthropometric data of the posture of the initial package box user when placing and picking up packages. The results of the calculation of anthropometric data based on the 5th, 50th, and 95th percentile precenttility values for the development of the package box design were obtained that the length of the Package Box (95th) was 50.5085 ≈ 51 cm, the width of the Package Box (5th) was 30.6067 ≈ 31 cm, while the height of the package box (50 years) was 136.77 ≈ 137 cm. The comparison of the dimensions of the initial package box is 50 x 50 x 70 cm, while the result of the development of the design of the package box is 51 x 31 x 137 cm. The position of opening the reference package box is carried out with the position of hunched shoulders and the position of reaching the hands down when placing and picking up the package, while the position of the user of the developed package box when placing the package and the position of reaching the forward hand when placing and picking up the package with an upright posture
Analisis Perbandingan Kinerja Keuangan Subsektor Industri Konstruksi, Telekomunikasi Dan Real Estate Di Bursa Efek Indonesia Sebelum Dan Sesudah Penerapan Psak 115 Dassaad, Dassaad; Riyanti, Riyanti; Mei Raharja; Budi Santosa; Dyah Palupi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12663

Abstract

Pendapatan kontrakdari pelanggan diatur dalam PSAK 115 yang disahkan pada tanggal 12 Januari 2022 oleh Dewan Standar Akuntansi Keuangan dan mulai berlaku efektif 1 Januari 2024. Pendapatan kontrak dengan pelanggan merupakan adopsi dari IFRS 15: Revenue From Contacts With Costumers. PSAK 115 memiliki tujuan untuk menetapkan prinsip yang diterapkan entitas untuk melaporkan informasi yang berguna kepada pengguna laporan keuangan tentang sifat, jumlah, waktu, ketidakpastian pendapatan dan arus kas yang timbul dari kontrak dengan pelanggan. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dengan indikator Total Asset Turnover (TATO) dan Debt to Asset Ratio (DAR) pada perusahaan subsektor industri konstruksi, telekomunikasi dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017–2024 sebelum dan sesudah penerapan PSAK 115. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis dilakukan melalui regresi linear berganda menggunakan perangkat lunak Eviews 13, dengan pengujian hipotesis melalui Uji Beda (Wilcoxon). Hasil penelitian menunjukkan bahwa adanya perbedaan yang signifikan dari variabel TATO dengan penurunan nilai kinerja keuangan perusahaan dan DAR dengan peningkatan nilai kinerja keuangan perusahaan.