Analisis Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia
DOI:
https://doi.org/10.33884/psnistek.v5i.8090Keywords:
Raw Material Costs, Direct Labor Cost, Increase in Production ResultsAbstract
The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 27, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs and Direct Labor Costs on Increasing Production Results.
References
Anwar, M. (2014). Factors Afecting Cotton Production in Pakistan: Empirical Evidence from Multan District. MPRA.No. 22829.91-100.
Arikunto, S. (2013). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.
Beattie, B. R. (2014). Ekonomi Produksi. Yogyakarta: Gajahmada University Press.
Harahap, Baru dan Tukino. (2020). Akuntansi Biaya. Batam: Batam Publisher.
Harahap, B., (2020), Akuntansi Biaya, Edisi 1, Kepulauan Riau : Batam Publisher
Kuncoro, M. (2013). Ekonomika Industri Indonesia (Menuju Negara Industri 2030). Yogyakarta: Andi Offset.
Kountur, R. (2013). Metode Penelitian untuk Penulisan Skripsi dan Tesis. Manajemen PPM, Jakarta.
Lasena, S. R. (2013). Analisis Penentuan Harga Pokok Produksi Pada PT. Dimembe Nyiur Agripro. Jurnal EMBA 585, Vol.1 No.3 Juni 2013, Hal. 585-592, ISSN 2303-1174.
Martono, N. (2012). Metode Penelitian Kuantitatif (Analisis Isi dan Analisis Data Sekunder) Edisi Revisi. PT. Raja Grafindo Persada. Jakarta.
Mulyadi. (2013). Akuntansi Biaya. Yogyakarta: Aditya Media.
Nasution, A. H. (2013). Manajemen Industri. Yogyakarta: Andi Offset.
Nafarin. (2014). Penganggaran Perusahaan. Jakarta: Salemba Empat.
Nazir, M. (2014). Metode Penelitian. Jakarta: Ghalia Indonesia.
Pinasih. (2015). Pengaruh Efisiensi Biaya Bahan Baku dan Efisiensi Biaya Tenaga Kerja terhadap Rasio profit Margin. Semarang: Fakultas Ekonomi UNNES.
Swastha, B & Sukotjo, I. (2015). Pengantar Bisnis Modern. Yogyakarta: BPFE.
Samuelson, P. E. (2014). Ekonomi Industri. Yogyakarta: Betta Offset.
Sugiyono. (2013). Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sugiarto, dkk. (2012). Ekonomi Mikro Sebuah Kajian Komprehensif. Jakarta: PT Gramedia Pustaka Utama.
Soeharno. (2015). Teori Mikro Ekonomi.Yogyakarta: Andi Offset.
Sukirno, S. (2015). Mikro Ekonomi Teori Pengantar. Jakarta: PT Raja Grafindo Persada.
Supriyono. R. A. (2013). Akuntansi Biaya. Yogyakarta : BPEE.
Umar, H. (2011). Metodologi Penelitian Untuk Skripsi dan Tesis Bisnis. Jakarta: PT. Gramedia Pustaka.
Wilson, B. (2016). Teori Ekonomi Mikro. Bandung: Refika Aditama.
Wibowo, A. E . (2012). Aplikasi Praktis Spss Dalam Penelitian. Yogyakarta: Gava Media.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
This work is licensed under a Creative Commons Attribution 4.0 International License.
