Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja, dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin (Studi Kasus pada Usaha Omah Jenang di Desa Rejowinangun Kabupaten Blitar)

Muhamad Rafi Rizky Ramadhan, Dwiyani Sudaryanti, Junaidi Junaidi

Abstract


This study aims to determine and examine the effect of raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency on the profit margin of Omah Jenang MSME located in Rejowinangun Village, Blitar Regency. This research employed a quantitative approach using secondary data covering the period from 2023 to 2025. The data were analyzed using multiple linear regression to examine the relationship between the independent variables and the dependent variable. The results of the analysis indicate that, simultaneously, raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency have a significant effect on profit margin. However, the partial test results reveal that raw material cost efficiency and labor cost efficiency do not have a significant effect on profit margin. In contrast, manufacturing overhead cost efficiency has a positive and significant effect on improving profit margin. Furthermore, the coefficient of determination analysis shows that the variables of raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency are capable of explaining variations in profit margin, although other factors outside the research model also contribute to changes in profit margin. These findings indicate that the management and control of manufacturing overhead costs are the most dominant factors in improving the profitability of Omah Jenang MSME.

Keywords: Raw material cost efficiency, labor cost efficiency, manufacturing overhead cost efficiency, profit margin, MSMEs.


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