@thesis{thesis,
		author={Nuraeni  Siti},
		title ={PENGARUH BIAYA OPERASIONAL DAN BIAYA BAHAN BAKU
TERHADAP LABA BERSIH PADA UKM KRIPIK SINGKONG SEHI
Peride 2015-2017},
		year={2019},
		url={https://eprints.ummi.ac.id/1439/},
		abstract={Siti Nuraeni (1530611028) Muhammadiyah University Sukabumi. The Influence of Operational Costs and Raw Material Costs on Profit in SEHI Cassava Chips in 2015 - 2017. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy).
This study aims to determine the effect of operational costs and raw material costs on net income. The variables used in this study are operational costs, raw material costs and profitability. This research was conducted using quantitative methods with an associative approach. 
The population in this study is a monthly income statement for SMEs from SEHI cassava chips for 2015 - 2017 as many as 36 financial statements. In this study sampling was saturated with sampling techniques. Data collection techniques used are primary data and secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing. 
The results showed: The dependent variable is net income, while the independent variable is the operational cost and raw material costs. The results of this study indicate that partially operational costs affect net income with the results of t test amounting to 2.660 with a significant value of 0.012. Raw material costs have no effect with the results of the t test of -1.779 with a significant level of 0.081. While simultaneously operating costs and raw material costs have a significant effect on net income with the results of the f test of 4.813 with a significance of 0.015. Then it can be concluded that operating costs and raw material costs have an effect of 22.6% on net income and the remaining 77.4% is influenced by factors not examined in this study by the author.}
		}