Ulfa, M., Lestari , S. P. ., & Rahwana, K. A. . (2022). The Influence of Raw Material Costs and Direct Labor Costs on Production Cost Efficiency (Case Study at the Sumedang Asoy Tofu Factory for the period 2018-2021). Journal of Indonesian Management, 2(3), 795–804. https://doi.org/10.53697/jim.v2i3.934