PENERAPAN ACTIVITY BASED MANAGEMENT DALAM USAHA BATIK TULIS GEDOG TUBAN

Abstract

This study analyzes value-added and non-value-added activities and describes the implementation of Activity-Based Management (ABM) to improve cost efficiency and production effectiveness in a Gedog hand-drawn batik business in Tuban Regency. A qualitative descriptive case-study design was used at Ibu Nur’s Gedog Batik business in Kerek District. The case was purposively selected because it retains an integrated manual weaving-batik production flow, is directly supervised by the owner, and allows end-to-end observation of production activities. Data were collected through observation, semi-structured interviews, and documentation, and analyzed through data reduction, data display, and conclusion drawing. Data credibility was assessed through source and technique triangulation, member checking, peer debriefing, and an audit trail. The study identified 10 activity types: 5 value-added activities (50%) and 5 non-value-added activities (50%). Value-added activities include pattern making, canting (manual wax application using a canting tool), coloring, lorot (wax-removal process), and finishing. Non-value-added activities include drying wait time, waiting for the next process, rework, material movement, and temporary storage. ABM is implemented informally through direct supervision and production centralization. Because cycle time and costs are not recorded by activity, this study does not claim a numerical cost-saving percentage, but identifies priority areas for reducing process waste.