Judul jurnal : 1. PENGARUH EFISIENSI BIAYA BAHAN BAKU DAN EFISIENSI BIAYA TENAGA KERJA LANGSUNGTERHADAP RASIO PROFIT MARGIN S!ud" #a$u$ %ada %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn"!ur& Ka)u%a!&n J&%ara+ La!ar )&la#an,: P&ru$a'aan P&ru$a'aan *an, )&r,&ra# )&r,&ra# d" )"dan, %a)r"#a$" %a)r"#a$" (&la#u#an (&la#u#an #&,"a!an #&,"a!an ru!"n %r-du#$" %r-du#$" un!u# (&n,'a$"l#an $ua!u )aran,. K&,"a!an %r-du#$" d"(ula" dar" %&()&l"an )a'an)a'an/ (&()a*ar u%a' !&na,a #&rja un!u# (&n,-la' )a'an)a'an !&r$&)u! dan (&n,&luar#an )"a*a)"a*a *an, d"%&rlu#an $&'"n,,a )a'an)a'an !&r$&)u! da%a! d"u)a' (&njad" %r-du# jad" *an, $"a% un!u# d"jual ,una (&(%&r-l&' la)a. S&)a,"an la)a *an, d"%&r-l&' dar" $&!"a% 'a$"l %&njualan a#an d",una#an #&()al" un!u# #&,"a!an u$a'a %&ru$a'aan. La)a $&0ara $&d&r'ana da%a! d"u#ur d&n,an $&l"$"' an!ara !-!al %&njualan d&n,an !-!al )"a*a. P&r-l&'an la)a da%a! d"u#ur d&n,an )&r)a,a" ra$"- $ala' $a!un*a adala' ra$"ra$"- profit ra$"- profit margin. margin. Sala' $a!u ra$"- ra$"- profit ra$"- profit margin*an, margin*an, 'aru$ d"0a%a" -l&' (anaj&r %&(a$aran adala' ada la' ra$"- gross ra$"- gross profit margin.Ra$"margin.Ra$"- gross gross profit margin "n" d",una#an un!u# (&n,u#ur #&(a(%uan (&(%&r-l&' la)a #-!-r dar" $&!"a% ru%"a' %&njualan. Kar&na la)a #-!-r !&r)&n!u# dar" )"a*a %-#-# %&njualan (a#a un!u# (&(%&r)&$ar !"n,#a! ra$"- gross profit margin %&rlu (&n,&ndal"#an )"a*a %r-du#$". P&n,&ndal"an P&n,&ndal"an )"a*a %&n!"n, %&n!"n, )a," %&ru$a'aan #ar&na )"a*a %r-du#$" (&ru%a#an un$ur d" dala( %&()&n!u#an 'ar,a %-#-# %r-du#$" *an, d"jad"#an da$ar dala( %&n&n!uan 'ar,a %-#-# %&njualan %r-du# *an, d"'a$"l#an. d"'a$"l#an. S&0ara ,ar"$ )&$ar )"a*a %r-du#$" d")a," (&njad (&njad"" !",a !",a un$ur un$ur *a"!u: *a"!u: )"a*a )"a*a )a'an )a'an )a#u/ )a#u/ )"a*a )"a*a !&na,a !&na,a #&rja #&rja lan,$u lan,$un,/ n,/ dan )"a*a )"a*a -&r'&ad %a)r"#. B"a*a )a'an )a#u dan )"a*a !&na,a #&rja lan,$un, d"$&)u! d&n,an "$!"la' )"a*a u!a(a (prime cost)/ cost)/ $&dan,#an )"a*a !&na,a #&rja lan,$un, dan )"a*a -&r'&ad %a)r"# d"$&)u! %ula d&n,an d&n, an "$!"la' )"a*a #-n&r$" #-n &r$" (convertion cost) *an, cost) *an, (&ru%a#an )"a*a un!u# (&n,#-n&r$" a!au (&n,u)a' )a'an )a#u (&njad" %r-du# jad" 1222: 13+. B&rda$ar#an $ura" %&nda'uluan d" %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn"!ur& #a)u%a! #a)u%a!&n &n J&%ara J&%ara// %&ru$a %&ru$a'aa 'aan n (&la#u# (&la#u#an an %r-$&$ %r-$&$ %r-du# %r-du#$" $" )&rda$ )&rda$ar# ar#an an %&$ana %&$anan n a!au a!au %&r("n!aan #-n$u(&n. Pr-$&$ %r-du#$" *an, d"la#u#an (&lalu" hand made dan made dan machine made. made. Hand made *a"!u made *a"!u %r-du# %&$anan d")ua! %ara %&n,raj"n #&(ud"an d")&l" %&ru$a'aan $&'"n,,a $&'"n,,a %&ru$a'aan %&ru$a'aan !"n,,al (&la#u#an 4"n"$'"n, 4"n"$'"n, $aja. S&dan,#an machine made made *a"!u %r-du# %&$anan d")ua! -l&' %&ru$a'aan "!u $&nd"r" (ula" dar" )a'an )a#u (&njad" %r-du# jad". M&lalu" machine made "n" !&rd"r" dar" !a'a% %r-$&$ #-n$!ru#$"/ #-n$!ru#$"/ assembling, finishing dan packing dan packing . D&n,an d&("#"an %&ru$a'aan 'aru$ (&n,&luar#an )&r)a,a" )"a*a *an, %ada a#'"rn* a#'"rn*aa nan!" nan!" a#an (&n,ur (&n,uran," an," %&nda%a %&nda%a!an !an *an, d"%&rd"%&r-l&' l&' $&'"n, $&'"n,,a ,a )&r%&n, )&r%&n,aru aru' ' !&r'ada% la)a #-!-r dar" $&!"a% %&njualan *an, d"la#u#an. Ol&' #ar&na "!u %&n,&ndal"an )"a*a %r-du#$" %&rlu d"la#u#an un!u# (&n0a%a" &4"$"&n$" dala( u%a*a (&(%&r)&$ar ra$" *an, d""n,"n#an. gross profit profit margin margin *an, E4"$"&n$" )"a*a %r-du#$" da%a! d"la#u#an d&n,an (&()and"n,#an r&n0ana )"a*a %r-du#$" d&n,an r&al"$a$"n*a. P&r&n0anaan )"a*a %r-du#$" d"!uan,#an #& dala( )&n!u# %&d-(an )"a*a *an, d"$&)u! )"a*a $!andar. B"a*a $!andar (&nuru! Kar!ad"na!a adala' )"a*a *an, d"!&n!u#an l&)"' dulu Pr&d&!&r("n&d 5-$!+ un!u# (&(%r-du#$"#an $ua!u un"! a!au $&ju(la' un"! %r-du# dala( jan,#a 6a#!u %r-du#$" )&r"#u!n*a 7888: 719+. B"a*a *an, d"!&n!u#an l&)"' dulu "!u (&l"%u!" )"a*a )a'an )a#u/ )"a*a !&na,a #&rja/ dan )"a*a -&r'&ad %a)r"#. Ol&' $&)a) "!u
)"a*a $!andar (&ru%a#an )"a*a *an, d"r&n0ana#an d "r&n0ana#an un!u# $ua!u %r-du# )&rda$ar#an #-nd "$" u$a'a $aa! "n". B"a*a)"a*a )a'an dan u%a' )"a$an*a d"da$ar#an %ada #-nd"$" n-r(al a!au #-nd"$" #-nd"$" $aa! "n" d&n,an (&(%&r'a!"#an (&(%&r'a!"#an #&(un,#"nan# #&(un,#"nan#&(un,#" &(un,#"nan nan %&ru)a'an %&ru)a'an dala( !"n,#a! 'ar,a dan !ar"4. Ma#a un!u# !ujuan &4"$"&n$" )"a*a %r-du#$" dala( %&n&l"!"an "n" da%a! d",una#an )"a*a $!andar. B"a*a $!andar d"ran0an, un!u# &4"$"&n$". E4"$"&n$" )"a*a %r-du#$" (&lalu" )"a*a $!andar )&rar!" )"a*a %r-du#$" *an, $&$un,,u'n*a d"#&luar#an d "#&luar#an 'aru$ (&n0a%a" )"a*a $!andar *an, d")ua! a!au d&n,an #a!a la"n (&()and"n,#an an!ara r&al"$a$" )"a*a %r-du#$" d&n,an )"a*a $!andar. M&$#"%un %&n,&ndal"an )"a*a %r-du#$" !&la' d"la#u#an $&0ara 'a!" 'a!" !&!a%" #&n*a!aann*a (a$"' $&r"n, !&rjad" %&n*"(%an,an/ "n" )&rar!" %&n,&ndal"an *an, d"la#u#an )&lu( &4"$"&n. K&ndala %&n0a%a"an &4"$"&n$" )"a*a %r-du#$" (&n,,una#an )"a*a $!andar *an, d"'a d"'ada% da%"" PT. PT. Ja*a Ja*a Inda' Inda' Furn" Furn"!u !ur& r& #a)u% #a)u%a! a!&n &n J&%a J&%ara ra adal adala' a' )"a*a )"a*a %r-du %r-du#$ #$"" *an, *an, d"#&luar#an !&rjad" %&n*"(%an,an dar" )"a*a $!andar *an, d"!&!a%#an/ 'al "n" d")ar&n," d&n,an d&n,an #&na"#a #&na"#an n 'ar,a 'ar,a )a'an )a'an )a#u )a#u $&dan,# $&dan,#an an %&ru$a %&ru$a'aan 'aan (&n&!a (&n&!a%#an %#an $!andar $!andar 'ar,a 'ar,a (a#$"(al/ !&na,a #&rja $&r"n, la()a! a!au )-r-$ 6a#!u dala( (&n*&l&$a"#an %r-du#$" $&'"n,,a %&ru$a'aan 'aru$ (&na()a' %&n,&luaran un!u# u%a' !&na,a #&rja/ %&ru$a'aan 'aru$ (&n,&luar#an )"a*a)"a*a !a# !&rdu,a d" $aa! %r-$&$ %r-du#$" (a$"' )&rlan,$un,/ $&'"n,,a %&r-l&'an la)a $&!"a% #al" %&$anan a#an )&r#uran, #ar&na %&ru$a'aan !"da# da%a! la," (&na"##an 'ar,a jualn*a #ar&na 'ar,a jual !&la' d"!&!a%#an $&)&lu( %r-$&$ %r-du#$" !&r$&)u! d"la#u#an 6a6an0ara/ Yud" Yud" Su'ar!-*-: 788+. Ma#a Ma#a %&n&l %&n&l"! "!"a "an n "n" "n" d"la# d"la#u# u#an an un!u un!u# # (&() (&()&r &r"# "#an an %&n,& %&n,&r! r!"a "an n %&n! %&n!"n "n,n* ,n*aa %&n,,unaan )"a*a $!andar $&)a,a" ala! #-n!r-l !&r'ada% )"a*a %r-du#$" un!u# (&n" (&n"n, n,#a! #a!#an #an ra$" ra$"- %r-4 %r-4"! "! (ar, (ar,"n "n// un!u# un!u# )a'a )a'an n #-r& #-r&#$ #$"" )a," )a," %&ru$ %&ru$a' a'aan aan a%a# a%a#a' a' %&n,&ndal"an )"a*a %r-du#$" *an, d"la#u#an $&la(a "n" $uda' &4"$"&n a!au )&lu(.
Perumusan Masalah
1. Ba,a Ba,a"( "(an anaa %&n, %&n,&n &nda dal" l"an an )"a* )"a*aa #'u$ #'u$u$ u$n* n*aa %ada %ada an,, an,,ar aran an !&na !&na,a ,a #&rj #&rjaa dan dan %&n,aru'n*a %ada Har,a P-#-# Pr-du#$" 7. P&n,aru' P&n,aru' E4"$"&n$" E4"$"&n$" B"a*a T&na, T&na,aa K&rja Lan,$un, Lan,$un, T&r'ada% T&r'ada% Ra$"Ra$"- Pr-4"! Mar," Mar,"n n Landasan Teori A. Peng Penger erti tian an
Garr"$-n/ N-rr&n and Br&6&r *an, d"!&rj&(a'#an -l&' Nur" H"nduan 788;:31+ (&nd&4"n"$"#an an,,aran !&na,a #&rja lan,$un, $&)a,a" )&r"#u! : :11?+ (&()&r"#an d&4"n"$" an,,aran )"a*a !&na,a #&rja lan,$ lan,$un, un, *a"!u *a"!u::
B. Tujuan juan Penel Peneliti itian an P&n&l"!"an "n" (&(%un*a" !ujuan $&)a,a" )&r"#u!: 1. Un!u# (&nd&$#r"%$"#an (&nd&$#r"%$"#an dan dan (&n,anal"$"$ (&n,anal"$"$ $&)&ra%a )&$ar &4"$"&n$" &4"$"&n$" !&na,a !&na,a #&rja #&rja (ar,"n (ar,"n )&r%&n,aru' %ada %ada %&ru$a'aan (&u)&l (&u)&l PT. PT. Ja*a Inda' Inda' Furn"!ur Ka)u%a!&n Ka)u%a!&n J&%ara. C. Metode Penelitian 1. @ar"a) r"a)&l &l )&)a )&)a$$ @ar"a)&l )&)a$ + dala( %&n&l"!"an "n" adala' &4"$"&n$" )"a*a )a'an )a#u dan &4"$"&n$" )"a*a !&na,a #&rja lan,$un, %ada %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn Furn"! "!ur ur&& Ka)u Ka)u%a %a!& !&n n J&%a J&%ara ra !a'u !a'un n 7887 7887 7883 7883// *an, *an, d"'" d"'"!u !un, n, d&n, d&n,an an (&()and"n,#an an!ara r&al"$a$" )"a*a d&n,an )"a*a $!andar Ma! dan u$r*/ 1228: 12+. 7. @ar"a) r"a)&l &l !&r" !&r"#a! #a!
Dala( %&n&l"!"an "n" *an, d"(a#$ud d&n,an ra$"- profit ra$"- profit margin margin adala' adala' gross gross profit profit margin ratio %ada ratio %ada %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn"!&r& Ka)u%a!&n J&%ara !a'u !a'un n 7887 7887 C 7883. 7883. Gross profit margin ratio ratio dala( %&n&l"!"an "n" $&)a,a" Y+ da%a! d"'"!un, d&n,an (&()and"n,#an la)a #-!-r d&n,an %&njualan'ar,a jual !"a% %&$anan %r-du# *an, d"n*a!a#an dala( )&n!u# . Gross profit margin ratio da%a! d"%&r-l&' d&n,an ru(u$ $&)a,a" )&r"#u!: Laba Kotor × 188 Muna6"r/ 7881:22+ Penjualan Penjualan
Hasil dan Pembahasan Pengaruh Efisiensi Biaya Tenaga Kerja Langsung Terhadap asio Profit Margin
P&n,uj"an H"%-!&$"$ 9 H"%-!& H"%-!&$"$ $"$ 9 *an, d"aju# d"aju#an an dala( dala( %&n&l"! %&n&l"!"an "an "n" adala' adala' !&rda% !&rda%a! a! %&n,ar %&n,aru' u' an!ara an!ara &4"$"&n$" )"a*a !&na,a #&rja lan,$un, !&r'ada% ra$"- %r-4"! (ar,"n %ada %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn"!ur& Ka)u%a!&n J&%ara. Un!u# (&n,&!a'u" (-d&l %&n,aru' ar"a)&l &4"$"&n$" )"a*a !&na,a #&rja lan,$un, !&r' !&r'ad ada% a% ra$" ra$"- %r-4 %r-4"! "! (ar, (ar,"n "n (a#a (a#a d"$u d"$u$u $un n $ua! $ua!u u %&r$ %&r$a( a(aa aan n da$a da$arr r&,r r&,r&$ &$"" *an, *an, (&n&(%a!#an ra$"- %r-4"! (ar,"n $&)a,a" ar"a)&l d&%&nd&n $&dan,#an ar"a)&l &4"$"&n$" )"a*a !&na,a #&rja lan,$un, $&)a,a"
ar"a)&l "nd&%&nd&n.
D&n,an d&("#"an (-d&l %&r$a(aan r&,r&$" dala( %&n&l"!"an "n" da%a! d"ru(u$#an $&)a,a" )&r"#u!: Y a )77 & d"(ana: Y
: Ra$"- profit margin margin
7
: E4"$"&n$" )"a*a !&na,a #&rja lan,$un,
)7
: K-&4"$"&n ar"a)&l 7
a &
: K-n$!an!a : K&$ala K&$ala'an 'an %&n,,an %&n,,an,,u ,,u
Ha$"l Uj" ! S!a!"$!"# Ha$"l anal"$"$ da!a un!u# uj" ! $!a!"$!"# d"%&r-l&' ! '"!un, $&)&$ar 9.121 !!a)&l $&)&$ar 7.81 l"'a! la(%"ran 19+/ )&rar!" '"%-!&$"$ II *an, (&n*a!a#an )a'6a !&rda%a! %&n,aru' *an, $",n"4"#an &4"$"&n$" )"a*a !&na,a #&rja lan,$un, !&r'ada% ra$"- profit ra$"- profit margin margin d"!&r"(a. Dar" n"la" %r-)a)"l"!a$ ju,a da%a! d"l"'a! )a'6a %r-)a)"l"!a$ $&)&$ar 8.887 8.8 )&rar!" da%a! d"$"(%ul#an $a(a *a"!u !&rda%a! %&n,aru' *an, $",n"4"#an &4"$"&n$" )"a*a !&na,a #&rja lan,$un, !&r'ada% ra$"- profit ra$"- profit margin. margin. Da!a 'a$"l %&n,-la'an dala( %r-,ra( SPSS d"!unju##an -l&' !a)&l 3. )&r"#u! "n": Ta)&l 3. R"n,#a$an Ha$"l R&,r&$" S&d&r'ana un!u# E4"$"&n$" B"a*a T&na,a K&rja Lan,$un, 5-n$!an!
E4"$"&n$" B"a*a T&na,a K&rja Lan,$un,
B
2.232
7.32
T
9.;81
9.121
S",
8.881
8.887
R 7 : 8.1;7 Su()&r: la(%"ran 17
B&rda$ar#an 'a$"l %&r'"!un,an %ada !a)&l 3. d" a!a$ d"%&r-l&' %&r$a(aan r&,r&$" $&)a,a" )&r"#u!:
Y 2.232 7.32EBTKL+
Dar" %&r$a(aan r&,r&$" !&r$&)u! d"#&!a'u" )a'6a j"#a &4"$"&n$" )"a*a !&na,a #&rja lan,$un, #-n$!an a!au !"da# (&n,ala(" %&ru)a'an (a#a ra$"- %r-4"! (ar,"n (&n"n,#a! $&)&$ar 2.232 dan j"#a &4"$"&n$" )"a*a !&na,a #&rja lan,$un, EBTKL+ na"# $&)&$ar 1 $a!uan (a#a ra$"- %r-4"! % r-4"! (ar,"n Y+ a#an (&n"n,#a! $&)&$ar 7.32. 3.9.9 K-&4"$"&n D&!&r("na$" R 7+
K-&4 K-&4"$ "$"& "&n n
d&!&r d&!&r(" ("na na$" $" R 7+ %ada %ada da$a da$arn rn*a *a (&n, (&n,u# u#ur ur $&)& $&)&ra ra%a %a )&$a )&$ar r
#&(a(%u #&(a(%uan an (-d&l (-d&l r&,r&$ r&,r&$"" dala( dala( (&n&ran (&n&ran,#a ,#an n ar"a$ ar"a$"" ar"a)& ar"a)&ll d&%&nd&n d&%&nd&n a!au a!au ar"a)&l !&r"#a!. N"la" R 7 $&)&$ar 1;.7/ "n" )&rar!" ra$"- %r-4"! (ar,"n d"$&)a)#an -l&' &4"$"&n$" )"a*a !&na,a #&rja lan,$un, $&dan,#an $"$an*a $&)&$ar ?7.? ra$" %r-4"! (ar,"n d"$&)a)#an -l&' ar"a)&lar"a)&l la"n.
E4"$"&n$" E4"$"&n$" )"a*a !&na,a #&rja lan,$un, ju,a (&()&r"#an (&()&r"#an %&n,aru' *an, n*a!a $&)&$ar $&)&$ar 1;.7 !&r'ada% !&r'ada% %&r-l&'an %&r-l&'an ra$"- profit ra$"- profit margin %&ru$a'aan. margin %&ru$a'aan. D&n,an (&n&#an ar"an$ ar"an$ a!au a!au %&n*"(% %&n*"(%an,a an,an n an!ara an!ara r&al"$ r&al"$a$" a$" )"a*a )"a*a !&na,a !&na,a #&rja #&rja lan,$u lan,$un, n, d&n,an d&n,an $!andar )"a*a !&na,a #&rja lan,$un, *an, d"!&!a%#an (&()&r"#an %&n,aru' !&r'ada% !"n,," n,,"n* n*aa ra$"- profit margin %&ru$a'aan/ $&)al"#n*a d&n,an )&r!a()a'n*a %&n*"(%an,an r&al"$a$" )"a*a !&na,a #&rja dar" $!andarn*a a#an )&rda(%a# !&r'ada% %&nurunan ra$"- profit margin. margin. B&r# B&r#a" a"!a !an n d&n, d&n,an an 'al 'al "n"/ n"/ un! un!u# (&n& (&n&#a #an n %&n*"(%an,an *an, !&rjad"/ %"'a# %&ru$a'aan (&n&ra%#an #&d"$"%l"nan !&r'ada% %ara #ar*a6an )a,"an %r-du#$" #'u$u$n*a )a,"an %r-$&$ #-n$!ru#$" %r-du# $&'"n,,a !&%a! 6a#!u dala( (&n*&l&$a"#an %&$anan.
D&$#r"%$" E4"$"&n$" B"a*a T&na,a K&rja Lan,$un,
E4"$ E4"$"& "&n$ n$"" )"a* )"a*aa !&na !&na,a ,a #&rj #&rjaa lan,$ lan,$un, un, dala dala( ( %&n&l %&n&l"! "!"a "an n "n" "n" (&ru (&ru%a# %a#an an %&r)and"n,an an!ara r&al"$a$" )"a*a !&na,a #&rja lan,$un, d&n,an $!andar )"a*a !&na,a #&rja lan,$un,. @ar"an$ %-$"!"4 (au%un n&,a!"4 da%a! d"a)a"#an #ar&na 'al "n" )&rla#u 'ar,a (u!la#. S&(a#"n #&0"l ar"an$ a!au (&nd&#a!" an,#a n-l (a#a da%a! d"#a!a#an )a'6a %&n,&ndal"an )"a*a !&na,a #&rja lan,$un, $&(a#"n &4"$"&n. B&r"#u! "n" d"$aj"#an d&$#r"%$" &4"$"&n$" )"a*a !&na,a #&rja lan,$un, %&ru$a'aan !a'un 7887 C 7883.
Ta)&l 3.> D&$#r"%$" E4"$"&n$" B"a*a !&na,a K&rja Lan,$un, P&ru$a'aan Ta'un 7887 7883 Ta'un
T&r&nda'
T&r!"n,,"
Ju(la'
Ra!ara!a
7887
8.11?
7.7>
11.731
8.>>1
7889
8.8;?
1.;8?
18.??7
8.>38
7883
8.198
1.7??
2.318
8.3
Su()&r: La(%"ran 2
B&rda$ar#an !a)&l d" a!a$ !a(%a# )a'6a ra!ara!a &4"$"&n$" )"a*a !&na,a #&rja lan,$un, %ada !a'un 7887 $&)&$ar 8/>>1 dala( #a!&,-r" 0u#u% &4"$"&n. Dala( !a'un !&r$&)u! %&n,&ndal"an )"a*a !&na,a #&rja lan,$un, *an, %al"n, &4"$"&n $&)&$ar 8.11? / dan *an, %al"n, !"da# &4"$"&n $&)&$ar 7.7> . Pada !a'un 7889/ ra!ara!a &4"$"&n$" &4"$"&n$" )"a*a !&na,a #&rja lan,$un, lan,$un, $&)&$ar $&)&$ar 8.>38 dala( #a!&,-r" #a!&,-r" 0u#u% &4"$"&n. Dala( !a'un !&r$&)u! !&r$&)u! %&n,&ndal"an %&n,&ndal"an )"a*a !&na,a #&rja lan,$un, *an, %al"n, %al"n, &4"$"&n &4"$"&n $&)&$ar 8.8;? / dan *an, %al"n, !"da# &4"$"&n $&)&$ar 1.;8? . Pada !a'un 7883/
ra!ara!a &4"$"&n$" )"a*a !&na,a #&rja lan,$un, $&)&$ar 8/3 dala( #a!&,-r" 0u#u% &4"$"&n. Dala( !a'un !&r$&)u! %&n,&ndal"an )"a*a !&na,a #&rja lan,$un, *an, %al"n, &4"$ &4"$"& "&n n $&)& $&)&$a $arr 8.19 8.198 8 / dan dan *an, *an, %al" %al"n, n, #ura #uran, n, &4"$ &4"$"& "&n n $&)& $&)&$a $arr 1.7? 1.7?? ? . B&rda$ar#an da!a !&r$&)u! (&nunju##an )a'6a ra!ara!a &4"$"&n$" )"a*a !&na,a #&rja lan,$un, dar" !a'un 7887 $a(%a" 7883 $&)&$ar 8.>1? a!au dala( #a!&,-r" 0u#u% &4"$"&n. D"(ana %&n,&ndal"an )"a*a !&na,a #&rja lan,$un, *an, %al"n, &4"$"&n $&)&$ar 8.8;? / dan *an, %al"n, !"da# &4"$"&n $&)&$ar 7.7> .
Kesimpulan 1. E4"$"&n$" E4"$"&n$" )"a*a )"a*a )a'an )a#u )a#u dan &4"$"&n$" &4"$"&n$" !&na,a !&na,a #&rja lan,$un, lan,$un, )&r%&n, )&r%&n,aru' aru' !&r'ada% !&r'ada% ra$"- %r-4"! (ar,"n %ada %&ru$a'aan (&u)&l PT. Ja*a Inda' Furn"!ur Ka)u%a!&n J&%ara $&la(a !a'un %&n,a(a!an 78877883 d&n,an #-&4"$"&n d&!&r("na$" $&)&$ar 7;.7. D&n,an d&("#"an $&(a#"n &4"$"&n )"a*a )a'an )a#u dan )"a*a !&na,a #&rja lan,$un, (a#a $&(a#"n (&n"n,#a!#an ra$"- %r-4"! (ar,"n/ a#an !&!a%" a%a)"la )"a*a )a'an )a#u dan dan )"a*a )"a*a !&na, !&na,aa #&rja #&rja lan,$u lan,$un, n, !"da !"da# # &4"$"& &4"$"&n n (a#a (a#a ra$"ra$"- %r-4" %r-4"!! (ar, (ar,"n "n $&(a#" $&(a#"n n (&nurun. 7. E4"$"& E4"$"&n$ n$"" )"a*a )"a*a !&na,a !&na,a #&rja lan,$un, lan,$un, )&r%&n, )&r%&n,aru aru' ' !&r'ad !&r'ada% a% ra$"ra$"- %r-4"! %r-4"! (ar,"n (ar,"n %ada %ada %&ru$a'aan (&u)&l PT. Ja*a Ja *a Inda' Furn"!ur Ka)u%a!&n J&%ara $&la(a !a'un %&n,a(a!an 78877883 78877883 d&n,an #-&4"$"&an #-&4"$"&an d&!&r("na$" d&!&r("na$" $&)&$ar $&)&$ar 1;.7. 1;.7. D&n,an D&n,an d&("#"an d&("#"an $&(a#"n $&(a#"n &4"$"&n )"a*a !&na,a #&rja lan,$un, (a#a $&(a#"n (&n"n,#a!#an ra$"- %r-4"! (ar,"n/ a#an !&!a%" a%a)"la )"a*a !&na,a #&rja lan,$un, !"da# &4"$"&n (a#a ra$"- %r-4"! (ar,"n $&(a#"n (&nurun.
