PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD
Jurnal Bina Akuntansi
View Publication Info| Field | Value | |
| Title |
PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD
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| Creator |
Suharya, Yaya
Sutrisno, Sutrisno Nurmilah, Risma |
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| Description |
In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.
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| Publisher |
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
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| Date |
2021-07-09
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://wiyatamandala.e-journal.id/JBA/article/view/161
10.52859/jba.v8i2.161 |
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| Source |
Jurnal Bina Akuntansi; Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021; 145-166
2656-9515 2338-1132 10.52859/jba.v8i2 |
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| Language |
eng
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| Relation |
https://wiyatamandala.e-journal.id/JBA/article/view/161/118
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| Rights |
Copyright (c) 2021 Yaya Suharya, Sutrisno Sutrisno, Risma Nurmilah
http://creativecommons.org/licenses/by/4.0 |
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