<![CDATA[This study aims to analyze the effect of Cost of Goods Sold (COGS) determination and distribution patterns on the selling price of fishermen’s catches in Kajuangin Hamlet, Lembang District, Pinrang Regency. This research employs a descriptive quantitative approach with a field research design. The population consists of 56 fishermen registered as holders of e-KUSUKA cards, with a sample of 49 respondents selected through simple random sampling using the Slovin formula. Data were collected through a Likert-scale questionnaire (1–5), observation, and documentation. The data were analyzed using instrument testing, classical assumption testing, and multiple linear regression analysis with the assistance of SPSS. The results indicate that, partially, COGS (Sig. = 0.195) and distribution patterns (Sig. = 0.283) do not have a significant effect on fishermen’s selling prices. Similarly, the simultaneous test shows that COGS and distribution patterns do not significantly influence selling prices (Sig. = 0.391), with an explanatory contribution (R²) of only 4%, while the remaining 96% is influenced by other factors outside the research model, such as market conditions, catch volume, and consumer demand. These findings indicate that the selling price of fishermen’s catches in Pinrang Regency is not primarily determined by COGS calculation and distribution patterns, but is more strongly influenced by external market factors, including price fluctuations, supply conditions, and consumer demand.]]>
