Indonesia Auditing Research Journal
Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk

The role of the north labuhanbatu regency government in the development of the UMKM UD Batik Jelujur Labura

Ardika, Dimas (Unknown)
Nasution, Muhammad Syukri Albani (Unknown)
Daulay, Aqwa Naser (Unknown)



Article Info

Publish Date
20 May 2026

Abstract

Local culture-based Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting regional economic development while preserving the cultural identity of the community. One of the culture-based MSMEs that is developing in North Labuhanbatu Regency is the Labura Jelujur Batik MSME. However, the development of this MSME still faces various obstacles, both in production, marketing, and institutional support. This study aims to analyze the role of the North Labuhanbatu Regency Government in the development of the Labura Jelujur Batik MSME and identify the challenges faced by business actors. The study used a descriptive qualitative approach with in-depth interviews and observations of MSME actors and related local government officials. The results show that the North Labuhanbatu Regency Government has carried out its role around 70% in the development of the Labura Jelujur Batik MSME. The government's role is more dominant as a facilitator and mediator, while the regulatory function is not optimal due to the absence of specific regulations related to the Labura Jelujur Batik MSME. Government support includes providing a complete set of batik tools, batik training in Kalimantan in 2024, marketing assistance through annual cultural exhibitions, and product innovation training with batik artisans from outside the region, such as Kisaran and Rantau Prapat.

Copyrights © 2026






Journal Info

Abbrev

ARJ

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in ...