PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM. JAB [Internet]. 2021 Sep. 6 [cited 2026 Oct. 6];5(2):1-7. Available from: https://ejournal.upbatam.ac.id/index.php/jab/article/view/4467