PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP PENDAPATAN PADA USAHA KERUPUK IKAN (STUDI KASUS KELOMPOK USAHA BERSAMA (KUBE) ISTRI-ISTRI KREATIF (ISKER) DI SEI LEKOP, KECAMATAN BINTAN TIMUR, KABUPATEN BINTAN, KE
Keywords:Raw material costs, direct labor costs, factory overhead costs, revenue
This study aims to determine the effect of raw material costs, direct labor costs, and factory overhead costs on revenue at the Joint Business Group (KUBE) in Sungai Lekop Village in 2019-2020. The method used in the sampling of this research is purposive sampling and obtained one sample that meets the criteria, namely the Joint Business Group (KUBE) Istri-istri Kreatif (ISKER) I and II from 5 joint business groups in Sungai Lekop Village. The analytical technique used in this research is multiple regression analysis. The results of the tests in this study from the t-test showed that partially the cost of raw materials, direct labor costs, and factory overhead costs had an effect on revenue. The results of the F-test indicate that the variable costs of raw materials, direct labor costs, and factory overhead costs have a simultaneous effect on revenue. From the determination test the ability of the independent variable to explain the dependent variable was 96.3%, while the remaining 3.7% was explained by other independent variables outside the research model.