Biaya Produksi, E-Commerce dan Penjualan Produk pada Sentra Kaos Bandung

Dwi Puryati • Susinah Kuntadi
Journal article Jurnal Online Insan Akuntan • 2017

Abstract

The company's success in selling will be influence by the selling price and marketing strategy. One of the main factors in determining the selling price of a product is the cost of production. This reserch is performed to understand the practice of calculating the cost of production and use of E-Commerce and to find the influence the accuracy of production cost calculations and the use of E-Commerce to Increase sales on SMEs industrial center in Suci, Bandung. The research method was used descriptive and verificative. The sample of the research is 75 companies from a population of 236 companies on SMEs indrustrial centre in Suci, Bandung. Random sampling method was used to determine research sample and the number of samples determined by solvin formula. The research data were collected from questionnaires and observations directly to the field. The analysis data were used multiple regression, and hypothesis test with F test and t test. By using questionaires of sample respondence , show that 94,44% of SME T-shirt center have done the calculation of production cost with accuracy and 98,78% have used E-Commerce to support the operational matters. This conclusion is supported by result of this research concludes that by using partial rergession analysis as the research method, the results shown that the accuracy of production cost calculation significant influenced to the increase of sales. However use of E-Commerce was no significant influenced to the increase of sales. And multiple regression analysis the results shown that the accuracy of production cost calculation and the use of E-Commerce were significant influenced the increase of sales with coefficient of determination was 23,10%. Keywords: Production cost, E.Commerce, Sales

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Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more