Literature Review on the Implementation of Government Accounting Standards (SAP) in Indonesia

This study aims to examine the effect of the physical work environment and job stress on employee productivity at PT Persada Sokka Tama. The research adopts a quantitative approach with a descriptive and verification method. Data were collected through questionnaires distributed to 171 respondents, who are employees of PT Persada Sokka Tama. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both the physical work environment and job stress sig-nificantly influence employee productivity. The physical work environment has a positive and significant effect, suggesting that better workplace condi-tions enhance employee output. Conversely, job stress negatively affects productivity, implying that high levels of stress reduce performance. The co-efficient of determination (R²) shows a substantial explanatory power for the proposed model. These findings emphasize the importance of creating a sup-portive work environment and managing stress levels to improve overall productivity.