PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA UKM KERIPIK SINGKONG SEHI SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Maulana, Deris
Subject
HB Economic Theory
Datestamp
2019-04-10 09:03:11
Abstract :
Deris Maulana (1430611103) University of Muhammadiyah Sukabumi, Effect of Raw Costs, Direct Labor Costs and Factory Overhead Costs on Cost of Production. (Advisor for Ms. Evi Martaseli, SE., M.Ak and Mr. Elan Eriswanto, S.E., M.M). This research is intended to provide evidence about Raw Material Costs, Direct Work Material Costs and Factory Overhead Costs for the Cost of Production in Sehi SMEs. The research method used is associative method, which is to study the relationships between variables. The population in this study is the UKM Sehi financial report. The sample is determined by probability sampling of 36 Raw Material Cost Reports, Direct Labor Cost Reports, Factory Overhead Cost Reports and UKM Sehi Production Cost Report for 2015-2017. The data source used consists of financial statements obtained from the Company. Data analysis uses hypothesis testing using SPSS 24. The results of research and data processing show that the raw material costs are significant to the cost of production, direct labor costs have a significant effect on the cost of production, factory overhead costs significantly influence the cost of production. Likewise the results of processing data together between raw material costs, direct labor costs and factory overhead costs need to be significant can be seen from the results of the calculated f value> f table (17.137> 2.892) and significance values (Sig), 000
Deris Maulana (1430611103) University of Muhammadiyah Sukabumi, Effect of Raw Costs, Direct Labor Costs and Factory Overhead Costs on Cost of Production. (Advisor for Ms. Evi Martaseli, SE., M.Ak and Mr. Elan Eriswanto, S.E., M.M). This research is intended to provide evidence about Raw Material Costs, Direct Work Material Costs and Factory Overhead Costs for the Cost of Production in Sehi SMEs. The research method used is associative method, which is to study the relationships between variables. The population in this study is the UKM Sehi financial report. The sample is determined by probability sampling of 36 Raw Material Cost Reports, Direct Labor Cost Reports, Factory Overhead Cost Reports and UKM Sehi Production Cost Report for 2015-2017. The data source used consists of financial statements obtained from the Company. Data analysis uses hypothesis testing using SPSS 24. The results of research and data processing show that the raw material costs are significant to the cost of production, direct labor costs have a significant effect on the cost of production, factory overhead costs significantly influence the cost of production. Likewise the results of processing data together between raw material costs, direct labor costs and factory overhead costs need to be significant can be seen from the results of the calculated f value> f table (17.137> 2.892) and significance values (Sig), 000
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