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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Adiansyah, Gressita Melani
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Economics, Econometrics & Finance

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THE EFFECT OF RAW MATERIAL PURCHASE COSTS AND LABOR COSTS ON OPERATIONAL PROFITS OF KEDAI SADJIWA BANTEN Adiansyah, Gressita Melani; Hernawati, Euis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.557 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.530

Abstract

This research was employed using a quantitative method. The main objective of the researchis has a purpose to analyze the budget for purchasing raw materials and the budget for laboron operating profits at Kedai Sadjiwa. The data of the research were important informationsourced from companies and staff who work at Kedai Sadjiwa. The data comes fromcollection methods which on the job training, observations, and literature studies. The dataused is the financial report of Kedai Sadjiwa for the 2016-2020 period. The data is processedusing the IBM SPSS statistics subscription version 26.0. The data analysis were used are theclassical assumption test in the form of normality test, multicollinearity test,heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficientof determination hypothesis test, f test and t test. The results of the research found thatsegmentally the cost of purchasing raw materials had a significant impact on operating profitwith a significance of 0.022 <0.05. Labor costs have a significant effect on operating profitwith a significance of 0.013 < 0.05. It is known that the raw material purchase budget andthe labor budget simultaneously have a significant impact on operating profit with asignificance of 0.026 < 0.05.
Co-Authors Hernawati, Euis