PENGARUH EFESIENSI BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA TERHADAP VOLUME PRODUKSI PADA CV “ JATI JAYA ” SINGARAJA
Abstract
This study aims to determine the effect of raw material costs and labor costs on production
Abstract. This study aims to determine the effect of raw material costs and labor costs on production volume partially or simultaneously at CV Jati Jaya Singaraja for the 2016-2020 period. The research method used in this study is a descriptive and verification research method using a quantitative approach. The population of this study is the annual financial report of CV Jati Jaya and the sample was taken for 5 years for the 2016-2020 period.The results of this study indicate that the sig value of the influence of Raw Material Costs on Production Volume is 0.006 smaller than the value of 0.05, (0.006 <0.05) so Ho is rejected and Ha is accepted. This means that statistically at = 5%, the cost of raw materials has a significant (significant) effect on the Production Volume of CV Jati Jaya Singaraja. Thus, the first hypothesis proposed in this study, namely that there is a positive and significant influence on the cost of raw materials on production volume at CV Jati Jaya Singaraja, is proven to be true. The sig value of the motivational effect on labor costs is 0.018, which is smaller than the value of 0.05, so Ho is rejected and Ha is accepted. This means that statistically at = 5%, the cost of raw materials has a significant (significant) effect on the production volume at CV Jati Jaya Singaraja. . Thus, the second hypothesis proposed in this study, namely that there is a positive and significant influence on the Cost of Manpower on the Production Volume of CV Jati Jaya Singarja, is proven to be true.
Downloads
References
Cetakan ke VIII. Semarang : Badan Penerbit Universitas Diponegoro.
Abdul Halim. 2010. Dasar-dasar Akuntansi Biaya. Edisi 4.Yogyakarta: BPFE.
Adnyana, I. P. A., & Dewi, M. S. (2020). Good Corporate Governance Enhancing Employee Performance. International Journal of Social Science and Business, 4(3), 400-406.
Adnyana, I. P. A., & Kusuma, G. P. E. (2020). The Concept of Karma Yoga and Its Relationship with Spiritual Intelligence and Employee Performance of LPD in Buleleng Regency. Journal of Business on Hospitality and Tourism, 6(2), 247-251.
Al Haryono Jusup, 2011, “Dasar – Dasar Akuntansi”, Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Ayuni, N. M. S., & Budiasni, N. W. N. (2019). The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District. International Journal of Social Science and Business, 3(4), 542-548.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Ayuni, N. M. S., Gorda, A. A. N. E. S., & Budiasni, N. W. N. (2019). ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK. Jurnal Ilmiah Manajemen dan Bisnis, 4(1), 1-11.
Badriyah, M. 2015. Manajemen Sumber Daya Manusia, Cetakan 1. Bandung : CV Pustaka Setia.
Bahri, Syaiful. 2016. Pengantar Akuntansi. Yogyakarta: Andi
Baridwan, Zaki. 2017. Intermediate Accounting Edisi 8. Yogyakarta : BPFE.
Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2019). The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng). International Journal of Social Science and Business, 3(3), 336-340.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2020). Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja. Jurnal Akuntansi Profesi, 11(1), 107-114.
Bustami, Bastian dan Nurlela. 2010. Akuntansi Biaya. Edisi kedua. Jakarta: Mitra Wacana Media.
Darmadi, Hamid. 2015. Metode Penelitian Pendidikan dan Sosial. Bandung: Alfabeta Edisi Ketujuh. Semarang : Badan Penerbit Universitas Dipenogoro.
Dewi, K. T. S. (2020). The influence of spiritual intelligence and emotional intelligence on job satisfaction and nursing performance. International Journal of Social Science and Business, 4(1), 66-73.
Dewi, K. T. S., & Romayanti, K. N. (2020). Improving the Performance of Pkh Social Assistance Assessed by The Perspective of Social Intelligence Based on Catur Paramitha And Work Commitments. International Journal of Social Science and Business, 4(4), 467-474.
Dewi, K. T. S., Herawati, N. T., AK, S., Werastuti, D. N. S., & SE, A. (2015). Persepsi Pemilik Umkm Terhadap Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Dewi, M. S. (2020). Motivation moderates the effect of internal control systems and budgetary participation on individual performance. International Journal of Social Science and Business, 4(1), 32-39.
Dewi, M. S., Darmawan, N. A. S., SE, A., Werastuti, D. N. S., & SE, A. (2015). Faktor-faktor yang Mempengaruhi Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Bangli). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Dewi, M. S., Ferayani, M. D., & Kusuma, G. P. E. (2020). Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress. International Journal of Social Science and Business, 4(3), 444-454.
Fahmi, Irham.2014.Pengantar Manajemen Keuangan.Bandung: Alfabeta
Ferayani, M. D., Herawati, N. T., AK, S., & SINARWATI, N. K. (2015). PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 Edisi
Hans Kartikahadi., dkk. 2016. Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS Buku 1. Jakarta : Salemba Empat.
Heizer, J. & Render, B. 2011. Operations Management. Tenth Edition. Pearson, New Jersey, USA.
Husein, Umar. 2011. Metode Penelitian Untuk Skripsi dan Tesis Bisnis Edisi 11. Jakarta: PT Raja Grafindo Persada.
Kartika, R. D., Herawati, N. T., AK, S., ADIPUTRA, I. M. P., SE, S., & Si, M. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LAPORAN KEUANGAN PADA BAGIAN KEUANGAN SETDA KABUPATEN BULELENG. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Made, D. H. I., Gde, B. I., Made, S. U., & Wayan, M. Y. I. G. (2019). Cultural management of economic resistance in Bali Aga community village of Kecamatan banjar district Buleleng. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 183-192.
Ningsih, L. K., & Prastiwi, N. L. P. E. Y. (2019). Improving the Quality of Human Resources in Indigenous Village Institutions Through Work Culture Based on" Catur Marga" in Bali Aga Village, Buleleng Regency. International Journal of Social Science and Business, 3(3), 306-313.
Ningsih, L. K., Prastiwi, N. L. P. E. Y., & Ayuni, N. M. S. (2019). The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency. International Journal of Social Science and Business, 3(2), 77-85.
Pasek, G. W., Adnyana, I. P. A., & Satria, G. A. (2019). Effect Framing dalam Pengambilan Keputusan Investasi Tinjauan dari Kemampuan Numerik (Studi Eksperimen). KRISNA: Kumpulan Riset Akuntansi, 10(2), 125-130.
Prastiwi, N. L. P. E. Y., Ningsih, L. K., & Rianita, N. M. (2018). The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency. International Journal of Social Science and Business, 2(4), 245-250.
Trisnawati, N. L. D. E., Dewi, M. S., & Aryawati, N. P. A. (2020). Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure. International Journal of Social Science and Business, 4(3), 383-389.
Trisnawati, N. L. D. E., Pasek, G. W., & Kartika, R. D. (2019). The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District. International Journal of Social Science and Business, 3(3), 329-335.
Trisnawati, N. L. D. E., Rianita, N. M., & Kartika, R. D. (2020). Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes. International Journal of Social Science and Business, 4(3), 437-443.
Winata, I. G. K. A., Sanjaya, N. M. W. S., & Astana, I. G. M. O. (2020). Entrepreneurship Orientation and Holistic Marketing Mix in Creating Competitive Advantages Bumdes. Journal of Business on Hospitality and Tourism, 6(2), 87.
Winata, I. G. K. A., Satria, G. A., & Adnyana, I. P. A. (2019). The Role of the Business Environment, Supply Chain Management and Quality Management in Improving the Competitive Advantage of Small Business Retail. International Journal of Social Science and Business, 3(3), 314-320.
Home 
