ANALISIS PENGARUH BIAYA BAHAN BAKU DAN TENAGA KERJA TERHADAP EFISIENSI BIAYA PRODUKSI : STUDI KASUS  PADA PABRIK TEMPE UWAIS DI KOTA MEDAN

Mei Dara Lestari  saragih; Tresia pariama manalu; Dhea evangkye  sinaga; Hamonangan  Siallagan

doi:10.36989/didaktik.v12i02.14431

Mei Dara Lestari saragih UNIVERSITAS HKBP NOMMENSEN MEDAN
Tresia pariama manalu Universitas HKBP Nommensen Medan
Dhea evangkye sinaga Universitas HKBP Nommensen Medan
Hamonangan Siallagan Universitas HKBP Nommensen Medan

DOI: https://doi.org/10.36989/didaktik.v12i02.14431

Keywords: Raw material costs, Labor, Cost efficiency

Abstract

This study aims to analyze the effect of raw material costs and labor costs on production cost efficiency at the Uwais Tempe Factory in Medan City. This study uses a quantitative approach with multiple linear regression analysis using SPSS version 26. The research data were obtained from the Uwais Tempe Factory's production cost report for 24 months. The results show that raw material costs and labor costs partially have a positive and significant effect on production cost efficiency. In addition, both variables simultaneously also have a significant effect on production cost efficiency. The results show that good management of raw materials and labor can improve production efficiency, reduce cost waste, and increase company productivity. Thus, effective control of production costs is very important in maintaining business sustainability and competitiveness.

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