PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN PADA USAHA MIKRO KECIL PERDAGANGAN KOPI DI DESA KEMANG MANIS SUMATERA SELATAN

Abstract

This research aims to determine the effect of production costs and costs operations on income in micro and small coffee trading businesses in villages Sweet Kemang, South Sumatra. This research is quantitative in type. The sample 31 types of secondary data were used. Data analysis techniques used in this research, namely by using classical assumption tests and regression analysis multiple linear. Based on the research results, it shows that the cost variable production has a tcount value > ttable value (3,137 > 2.048) with a significance of 0.004 < 0.05, while the operational cost variable has a tcount > ttable value (3,695 > 2,048 ). So it can be concluded that partially production costs (X₁) and costs operations (X₂) significantly influence income (Y). By Simultaneously (F test) there is a significant influence between production costs and costs operational. Adjusted R Square Value (R₂) of 0.462 or 46.2% which means the influence of the independent variable on the dependent variable, providing influence amounting to 46.2% and the remaining 53.8% was influenced by other variables outside the research.