PENGARUH BIAYA TENAGA KERJA LANGSUNG DAN BIAYA BAHAN BAKU TERHADAP LABA BERSIH PADA USAHA KERIPIK SINGKONG SEHI SUKABUMI

Maya Nurlita Amalia Ma'mun (1530611022) Muhammadiyah Sukabumi University, Effect of Direct Labor Costs and Raw Material Costs on Net Profit. (Advisor for Mr. Andri Indrawan, S.E., M.Ak and Mrs. Tina Kartini, S.E., M.Esy). This study aims to provide empirical evidence regarding the Effect of Direct Labor Costs and Raw Material Costs on Net Profit in Sehi Sukabumi Cassava Chips Business. The research method used is the associative method, which is to determine the influence between variables. The population in this study is the financial report of Sehi Sukabumi Cassava Chips Business. The sample is determined by probability sampling as many as 60 Reports on Production Costs and Net Income Reports on Cassava Chips in Sehi Sukabumi during 2014-2018. The data source used is in the form of financial statements obtained from the company. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that direct labor costs have no significant effect on net income, raw material costs do not have a significant effect on net income. The results of data processing together between Direct Labor Costs and Raw Material Costs have a significant effect, can be seen from the results of the calculated F value> F table which is 4.105> 3.16 and the significance value (sig) 0.02