Manajemen Biaya Produksi dan Strategi Penetapan Harga pada Industri Batik dalam Pengembangan Desa Kreatif

Alwie, Alvi Furwanti
Azlina, Nur
Taufik, Taufeni
Luthfi iznillah, Muhammad
Eka Maulana, Gilang
Riovi Ramadhan, Gian

Jurnal Akuntansi dan Ekonomika
Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika

This study analyzes production cost management and pricing strategies in the batik industry at BUMDesa Langgam Sako, Desa Teluk Latak, Bengkalis Regency. Utilizing a descriptive qualitative approach, the research aims to identify key production cost components and develop pricing strategies that align with market characteristics. Data were collected through semi-structured interviews, Focus Group Discussions (FGDs), and secondary data analysis. The findings indicate that efficient cost management is crucial for setting competitive prices and supporting creative village development. The proposed model enables BUMDesa Langgam Sako to strengthen its market position, expand distribution reach, and contribute to sustainable village economic growth. This research provides practical guidance for entrepreneurs and policymakers in managing creative industries in rural areas.