PENGARUH EFISIENSI BIAYA BAHAN BAKU DAN EFIENSI BIAYA TENAGA KERJA LANGSUNG TERHADAP RASIO PROFIT MARGIN (STUDI KASUS PADA PT. DUTA PALMA NUSANTARA SEI KUKO’ KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI)

Abstract

This research is a qualitative descriptive study which aims to determine the effect of raw material cost efficiency and direct labor efficiency on the profit margin ratio at PT.Duta Palma Nusantara Sei Kuko 'Benai District, Kuantan Singingi Regency. Sources of data used in this study are secondary data sources obtained without intermediaries, namely interviews with the Head of Administration and bookkeeping report data of PT. Duta Palma Nusantara Sei Kuko 'from 2016-2018. The results of this study concluded that the efficiency of raw material costs had a positive and significant effect on the profit margin ratio at PT. Duta Palma Nusantara Sei Kuko 'Benai District, Kuantan Singingi Regency for the period 2016-2018 The regression coefficient for the variable cost efficiency of raw materials (X1) is 0.638; This means that if other independent variables have a fixed value and raw materials have increased by one percent, the value of the Profit Margin Ratio variable will increase by 63.8%. The efficiency of direct labor costs has no significant effect on the profit margin ratio at PT. Duta Palma Nusantara Sei Kuko 'Benai District, Kuantan Singingi Regency 2016-2018.