ANALISIS PROFITABILITAS PRODUK ULOS DAN LABA UMKM TENUN ULOS TARUTUNG STUDI KASUS DESA SITUMEANG KECAMATAN SIPOHOLON KABUPATEN TAPANULI UTARA PROVINSI SUMATERA UTARA

Authors

  • Lucia Rini Situmorang FEB, Universitas Katolik Santo Thomas Medan
  • Jonner Pangaribuan FEB, Universitas Katolik Santo Thomas Medan
  • Lamtiur Lidia Gultom FEB, Universitas Katolik Santo Thomas Medan

Keywords:

UMKM, Ulos Weaving, Profitability, Cost of Goods Sold, Job Order Costing, Profit

Abstract

This study aims to determine the causes of the decline in the number of UMKM is in the field of Tarutung ulos weaving. The population in this study were all home industries that produce Tarutung ulos weaving in North Tapanuli Regency. The sample in this study was ulos products produced in the ulos weaving home industry in Situmeang village.  The results of this study indicate that the Profit and profitability of ulos products in Situmeang village are: Pucca Bunga ulos products profit of Rp. 286,000,000 with a profitability of 24%, Tuntuman Full ulos products profit of Rp. 219,000.00, with a profitability of 17%, Piala Full ulos products profit of Rp. 288,000.00, with a profitability of 23%, Iccor ulos products profit of Rp. 237,000.00 with a profitability of 21% and Sibolang Rasta ulos products profit of Rp. 279,000.00, with a profitability of 24%. The profit of several Ulos weaving units in Situmeang village is as follows: For the Ulos weaving business owned by Mrs. Geby Sitompul, the profit is 792,500.00, the Ulos weaving business owned by Mrs. Rachel Rumapea, the profit is Rp. 784,000.00, the business of Mrs. Lia Pasaribu, the profit is Rp. 742,000.00, the business owned by Mrs. Rogatte Situmeang, the profit is Rp. 853,000.00, and the business owned by Mrs. Srilenta, the profit is Rp. 1,121,000.00. The decrease in the number of Trautung Ulos weaving MSMEs in Situmeang village is because the profitability and profits obtained are still far from the average profit of the industry in North Tapanuli district. So it is recommended that this Ulos weaving business develop its business, namely by increasing the number of its products by selling them to a wider market.

References

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Published

2025-10-31

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