Analisis Pengaruh Faktor – Faktor yang Mempengaruhi Kelancaran Proses Produksi pada PT Sinergi Gula Nusantara

Abstract

This study aims to analyze the influence of production process planning, the application of raw material cost accounting, operational costs, and accountability on the smoothness of the production process at PT Sinergi Gula Nusantara. The research employed a quantitative approach with a population of 129 employees from the finance and production departments. A saturated sampling technique was used, and data analysis was conducted using multiple linear regression with the help of SPSS version 20. The results showed that partially, production process planning and operational costs have a positive and significant effect on the smoothness of the production process. Meanwhile, the application of raw material cost accounting and accountability did not show a significant partial effect. However, simultaneously, all four variables significantly affect the smoothness of the production process. These findings highlight the importance of integrated management to support operational efficiency and effectiveness in ensuring a smooth production process and achieving the company’s goals.