PENERAPAN UPAH MINIMUM REGIONAL TAHUN 2016 DALAM MENENTUKAN TARIF JASA TEKNOLOGI DESAIN DULANG KERAMIK

Abstract

The aims of this research that relate regional minimum wage 2016 into
determine technology service rate ceramics coaster design were: (1) to know the
influence of regional minimum wage to cost of goods manufactured; (2) to know the
comparisson of servive rate (cost price) year 2015 and 2016; and (3) to know the
profitability year 2015 and 2016. The research results shew that: (1) the addition of
regional minimum wage Denpasar Region can increase cost of good manufactured
ceramics coaster design. (2) The comparisson of service rate (cost price) ceramic
coaster design in 2015 different with 2016. The comparisson of service rate ceramic
coaster design in  2016 to 2015 was 1,07; and (3) The addition of regional minimum
wage Denpasar Region in 2016 can increase profitability ((Gross Profit Margin
(GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM)) service rate
ceramic coaster design. The  Gross Profit Margin (GPM), Operating Profit Margin
(OPM), and Net Profit Margin (NPM)) in 2016 were Rp 2.348,14, Rp 1.174,07, and
Rp 1.018,33 each unit. It were mean that if the  minimum wage of Denpasar region
increase, so the profitability ((Gross Profit Margin (GPM, Operating Profit Margin
(OPM), and Net Profit Margin (NPM)) tends will increase.