PENGARUH PERSEDIAAN BAHAN BAKU, PENJUALAN DAN BIAYA PRODUKSI TERHADAP LABA BERSIH (STUDI KASUS USAHA KERUPUK IKA BERKAH KELURAHAN SUNGAI LEKOP, KABUPATEN BINTAN) PERIODE NOVEMBER 2021

Abstrak

This research aims to determine the effect of raw material inventory, sales and production costs on the net profit of the Ika Berkah Cracker Business in the period of November 2021. The sampling method in this study was a saturated sample in the form of financial records of the Ika Berkah Cracker Business during November 2021. Analysis Techniques which is used in this study based on the t-test shows that the inventory of raw materials has no partial and significant effect on net income, while sales and production costs partially and significantly affect net income. The F-test results show that the variables of raw material inventory, sales and production costs have a simultaneous effect on net income. From the determination test the ability of the independent variable to explain the dependent variable was 86.7% while the remaining 13.3% was explained by other independent variables outside the study.