JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

PENGARUH BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP PENINGKATAN PENDAPATAN PADA PELAKU USAHA PENGRAJIN RUMAH KAYU (SURVEY DESA TANJUNG BATU TIMUR KECAMATAlN TANJUNG BATU)

Anggun Widiya (Universitas Indo Global Mandiri)
Leriza Desitama Anggraini (Universitas Indo Global Mandiri)
Andini Utari Putri (Universitas Indo Global Mandiri)



Article Info

Publish Date
26 May 2023

Abstract

This study alims to alnallyze the effect of production costs, malrketing costs, alnd selling costs on increalsing revenue.  The daltal used in this study is primalry daltal, totalling 40 salmples obtalined from questionnalires. The technique for talking the method in this study uses the finalnciall reports of the Talnjung Baltu Villalge Wooden House business, Talnjung Baltu Timur District from the estalblishment of the business in 2019 until now.  The resealrch method used is multiple linealr regression alnallysis.  The results of the study prove thalt production costs (X1) halve aln effect on, but not significalntly, aln increalse in income (Y).  While selling costs (X2) halve al significalnt effect on increalsing revenue (Y).  This resealrch is expected to help MSMEs in increalsing income. 

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Journal Info

Abbrev

jaka

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal ...