PENGARUH BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI KILANG ROTI AMIR BURGER KECAMATAN KUNDUR BARAT 2017-2019

Abstract

This study aims to determine the effect of raw materials, direct labor costs, and factory overhead costs on increasing production at the Amir Burger Bakery, Kundur Barat District, Karimun Regency. The data from this study are the total cost of raw material procurement, direct labor service fees, factory overhead costs, and production results during the observation period from 2017 to 2019. The sampling method of this research is total sampling/census with a total sample of 36 samples, this study uses the SPSS 26 application. The results of this study indicate that each variable raw materials, direct labor costs and factory overhead costs significantly affect the increase in production output at the Amir Burger Bakery and simultaneously the variables of raw materials, direct labor costs and factory overhead costs affect the increase in yield. production at the Amir Burger Bread Factory.