hitung_beta <- function(X, y) {
  beta_hat <- solve(t(X) %*% X) %*% t(X) %*% y
  return(beta_hat)
}
X <- matrix(c(1, 1, 1,
              2, 4, 6,
              1, 3, 6), nrow = 3, byrow = FALSE)

y <- matrix(c(10, 20, 30), nrow = 3)
hitung_beta(X, y)
##               [,1]
## [1,] -2.291500e-12
## [2,]  5.000000e+00
## [3,]  1.136868e-13