Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Vol. 6 No. 4 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)

Analisis Valorisasi Limbah Kayu sebagai Energi Produksi dan Implikasinya terhadap Efisiensi Biaya UMKM Kuliner Dodol di Kabupaten Padang Lawas

Elly Salvina Limbong (Universitas Pembangunan Panca Budi)
Ahmad Fadlan (Universitas Pembangunan Panca Budi)
Annisa Ilmi Faried (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
15 Sep 2026

Abstract

This study examines how wood waste is valorised as a thermal energy source by traditional dodol micro, small and medium enterprises (MSMEs) in Padang Lawas Regency and what the practice implies for production-cost efficiency. Energy spending of dodol producers rose by 60.5% in 2021–2025, while some producers had informally switched to sawmill residues. Using a qualitative phenomenological design, data were collected through in-depth interviews with 14 dodol entrepreneurs and five triangulation informants, participant observation, documentation and a focus group discussion, and were analysed with the Miles, Huberman and Saldaña interactive model. Valorisation operates through informal social networks that connect producers with sawmills: 42.9% of informants were full adopters, 14.3% partial adopters and 42.9% non-adopters, and 87.5% of adopters obtained residues without payment. Full adopters cut energy costs by 52–58% (roughly IDR 3.4–4.1 million per month) and channelled the savings into working capital, household needs and children's education. Access to residues and human-resource capacity drove adoption, whereas the absence of local government programmes held it back. The study recommends formal MSME–sawmill partnerships, kiln-management training, simple equipment support, integration into a district circular-economy action plan and energy-cost monitoring.

Copyrights © 2026






Journal Info

Abbrev

Jasmien

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above ...