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All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
Saputri, Dinah
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Biaya Bahan Baku, Tenaga Kerja Langsung dan Overhead Pabrik terhadap Harga Pokok Produksi dengan Inflasi Sebagai Variabel Moderasi : Study Perusahaan Sektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode 2016- 2021 Suswandoyo, M. Imam; Saputri, Dinah
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.180

Abstract

Introduction/Main Objectives: To analyze in a Company the Cost of raw materials, direct labor, factory overhead costs and COGS due to inflation. Background Problems: The cost of raw materials, direct labor, factory overhead costs and COGS experienced different increases and decreases or fluctuated from 2016 to 2020. Novelty: Re-testing previous research on different companies and research times. Research. Research Methods: Using a quantitative descriptive method with SPSS as a tool in measuring the variables studied and using several methods in its testing. Finding/Results: That the cost of raw materials and direct labor has a positive effect on the cost of production. Meanwhile, factory overhead costs do not have a significant effect on the cost of production. Conclusion: Can provide input for companies in managing production costs and taking into account inflation factors in planning and controlling production costs.
Co-Authors Suswandoyo, M. Imam