PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PABRIK TAHU PAK MIRUN KOTA LUBUKLINGGAU

Abstract

The formulation of the problem in this study is whether production costs affect sales at the Pak Mirun Lubuklinggau Tofu Factory. The aim is to determine the effect on sales at the Pak Mirun Lubuklinggau Tofu Factory. This research is a quantitative research. The operational variables of this study are production and sales costs. The results of the study show that based on the analysis of production costs, the calculated t value is obtained > t table, namely 7.383 > 2.042 with a significant value of 0.000 < 0.05, which means Ho is rejected and Ha is accepted, meaning that production costs have a significant effect on sales. The results of this study indicate that every change in production costs incurred by the Pak Mirun Lubuklinggau Tofu Factory will affect the sales of the Pak Mirun Lubuklinggau Tofu Factory. The value of the Adjusted R Square (R2) determinant coefficient in this study is 0.616 or 61.6%. This means that the independent variable, production costs, can explain 61.6% of the dependent variable, sales, while the remaining 38.4% is influenced by other factors not included in the regression model, such as quality costs, promotion costs, and sales discounts.
Keywords: Production Costs, Sales, Tofu Factory, Lubuklinggau