Penerapan Penentuan Harga Pokok Penjualan Batik LAMR Khas Kabupaten Bengkalis dengan Metode Activity Based Costing (ABC): Studi Pada Usaha Batik Lembaga Adat Melayu Riau Kabupaten Bengkalis

Abstract

Batik is the work of the Indonesian nation which is a blend of art and technology by the ancestors of the Indonesian nation. Indonesia has various batik motifs as one of the cultural products that are still preserved and popular today. The Riau Malay Customary Institution of Bengkalis Regency through the batik UMKM also started the preservation of batik as Indonesian culture through batik activities. The batik produced by the LAMR MSME is named 'Batik Pulau' in the spirit of the coastal characteristics of Sumatra Island, Riau Province. This study aims to calculate the cost of production in the manufacture of typical LAMR batik in Bengkalis Regency by using the activity-based costing (ABC) method and based on the observations of the LAMR batik SMEs still using the conventional system in determining the cost of production, namely by collecting all expenses that have been incurred in the production process. takes place and then divides into the number of outputs produced. The object of research is the cost of production in the manufacture of written batik on Batik Pulau in Bengkalis Regency. Methods of data collection using observation techniques, interviews, and documentation. Data analysis used descriptive analysis using an activity-based costing (ABC) system with two stages. The results showed that the cost of production calculated using an activity-based costing system was Rp. 21.582.250,- for the number of units produced by written batik as many as 50 units of batik strands with a size of 2.5 meters, the cost of production per unit of written batik produced is Rp. 415,043,-. The results show that the approach to determining the cost of production using the ABC method is more accurate than the traditional method where the traditional cost of production calculation is Rp. 22,082,250,-.