Strategi Pricing dan Pengendalian Biaya pada UMKM di Fase Kedewasaan untuk Mempertahankan Profitabilitas
DOI:
https://doi.org/10.56910/gemilang.v5i4.2967Keywords:
Cost Control, MSMEs, Pricing Strategy, Profitability, Strategic Cost ManagementAbstract
MSMEs (Micro, Small, and Medium Enterprises) that are in the maturity phase face significant challenges in maintaining profitability due to competitive pressures, fluctuations in input costs, and changes in market demand. This study aims to analyze pricing strategies and the implementation of effective cost control in maintaining the profitability of MSMEs in this phase. The method used is a qualitative case study on several MSMEs that have achieved operational and revenue stability. The results show that a dynamic pricing approach—by adjusting prices based on market segmentation, product added value, and competitor analysis—plus cost control through process efficiency, inventory management, and supply chain optimization, is able to expand profit margins. This strategy also provides flexibility in adjusting the cost structure in the event of changes in the business environment, including raw material inflation or increased logistics costs. In addition, the use of digital technologies, such as accounting applications, cloud-based inventory management systems, and interactive financial dashboards, has been proven to increase transparency, accuracy, and data-driven decision-making. Human resource factors also play an important role in the successful implementation of cost control. Regular training, competency improvement, and performance-based incentives can reduce production errors and operational waste. Furthermore, collaboration with strategic partners, such as raw material providers and financing institutions, also helps to create efficiency and access to more competitive resources. In conclusion, the synergy between a responsive pricing strategy, digital transformation, and a disciplined cost control system is the key to sustainable profitability in MSMEs in the maturity phase. These findings are expected to be a practical reference for MSME actors in developing financial policies and operational strategies that are adaptive to market dynamics and business competition.
References
Abdilah, A. P., Rustomo, & Pristanto, R. I. (2025). Strategi pemanfaatan sarana prasarana dan pendapatan ojek online terhadap kesejahteraan keluarga (Studi kasus para ojek online di Pangkalan BTC Mall Bekasi). Journal of Mandalika Literature, 6(2), 377-387.
Abdilah, F. Y. L., Pristanto, R. I., & Taryanto. (2021). Effect of transfer pricing and executive character on tax avoidance (Study on coal mining companies listed on the Indonesia Stock Exchange in 2017-2020). Jurnal Accounting and Finance, 13(2). https://doi.org/10.31219/osf.io/t6abp
Abdilah, S. A., Riyanto, D., Pristanto, R. I., & Taryanto. (2022). Pengaruh likuiditas dan solvabilitas terhadap kebijakan dividen (Studi pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2018-2021). Jurnal Accounting and Finance, 14(1).
Asmana, Y. (2025). Strategi pengendalian biaya dan hambatan adaptasi akuntansi manajemen pada UMKM makanan olahan di Tangerang Selatan. AKUA: Jurnal Akuntansi dan Keuangan, 11(1), 39-52.
Engagement, C., & Volume, E. J. (2025). Pengaruh strategi pricing terhadap kinerja UMKM dengan keunggulan kompetetif sebagai variabel mediasi. Engagement Journal, 6, 1400-1413.
https://doi.org/10.34127/jrlab.v13i2.1065
Ibrahim, R. O., Wolok, T., & Abdussamad, Z. K. (2024). Pengaruh inovasi produk dan pemanfaatan marketplace terhadap daya saing pada pelaku UMKM di Kota Gorontalo. Jurnal Ilmiah Manajemen dan Bisnis (Jambura), 7(1).
Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2023). Statistik UMKM 2023. https://www.kemenkopukm.go.id
Nugroho, H., & Fauzi, A. (2022). Tantangan UMKM di Era Persaingan Digital: Pendekatan Manajemen Strategis. Jurnal Manajemen dan Bisnis, 9(1), 45–56. https://doi.org/10.14710/jmb.v9i1.20451
Prasetyo, A. R., & Fitriani, S. (2021). Peran Siklus Hidup Bisnis dalam Perumusan Strategi Harga bagi UMKM. Jurnal Keuangan dan Perbankan, 25(3), 379–391. https://doi.org/10.26905/jkdp.v25i3.5802
Pristanto, R. I., Abdillah, A., & Taryanto, T. (2022). Pengaruh brand awareness terhadap minat pembelian pada usaha kreatif Pathi's Chocolade di Sidoarjo Jawa Timur. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan.
Rahmawati, I., & Saputra, D. A. (2022). Efisiensi Operasional dan Manajemen Biaya pada UMKM: Strategi Bertahan di Fase Kedewasaan. Jurnal Ilmu Ekonomi Terapan, 8(2), 120–130. https://doi.org/10.20885/jiet.vol8.iss2.art5
Sari, M. D., Lestari, W. P., & Ramadhan, R. (2023). Strategi UMKM dalam Menghadapi Tahapan Kedewasaan Bisnis: Tinjauan Siklus Hidup Usaha. Jurnal Ekonomi dan Kewirausahaan, 15(2), 101–110. https://doi.org/10.31289/ekwira.v15i2.7890
Septiani, I., Cahya, A. D., Kurnia, D., Khairunnisa, C., & Tim Universitas Sarjanawiyata Yogyakarta. (2021). Analisis strategi pemasaran untuk meningkatkan daya saing UMKM (Studi pada Home's Cafe Tana Tidung Kalimantan Utara). Jurnal Ilmiah Feasible, 3(2), 126-135.
Shantilawati, I., Anindya, A., & Suryadi, I. (2024). Penerapan pricing strategy dalam manajemen bisnis pada UMKM (Studi kasus Kopi Janji Jiwa). Jurnal Lentera Bisnis, 13(2), 929-943.
Tambunan, C. R. (2023). Kontribusi UMKM dalam perekonomian Indonesia.
Yuliana, T., & Hidayat, A. (2023). Strategi Penetapan Harga Berbasis Nilai dalam Persaingan Usaha Mikro. Jurnal Riset Ekonomi dan Bisnis Indonesia, 10(1), 89–98. https://doi.org/10.32424/jrebindo.v10i1.9021
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.





