ANALISIS BIAYA PRODUKSI BERDASARKAN BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG
DOI:
https://doi.org/10.36423/jumper.v3i1.827Abstract
Penelitian ini bertujuan menganalisis biaya bahan baku serta biaya tenaga kerja langsung pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya bahan baku serta biaya tenaga kerja langsung secara simultan mempengaruhi biaya produksi pada CV Jamal Handycraft Rajapolah Tasikmalaya. Biaya produksi CV. Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung. Dalam penelitian ini menggunakan metode hubungan kausal dan pendekatan kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda. Data yang digunakan adalah data primer. Berdasarkan hasil penelitian ini diketahui bahwa, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara simultan dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung, biaya produksi CV Jamal Handycraft Rajapolah Tasikmalaya secara parsial dipengaruhi oleh biaya bahan baku serta biaya tenaga kerja langsung.
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