Innovative Strategy for Processing Kintamani Orange to Increase the Added Value of Local Agricultural Products

DOI

10.2991/978-94-6463-882-0_42How to use a DOI?

Keywords

Cost Accounting; Green Accounting; Kintamani Orange; Product Innovation; Sustainable Agriculture

Abstract

Kintamani Orange is a leading horticultural commodity in the Kintamani region of Bali, Indonesia. Despite its abundance, most farmers in Abangsongan Village sell their produce as fresh fruit with minimal added value, leaving them vulnerable to price fluctuations and post-harvest losses. This study examines an innovative approach to processing Kintamani Orange—specifically, its peels—into derivative products, including syrup, tea, essential oils, and natural cosmetics. Using qualitative methods including field observation and in-depth interviews, combined with cost and green accounting analysis, this research identifies the potential for increased income, waste reduction, and sustainable rural entrepreneurship. The results indicate that product diversification significantly improves profit margins and strengthens the local economic ecosystem. The application of Activity-Based Costing (ABC) and green accounting frameworks also enhances decision-making in terms of cost efficiency and environmental impact. Factors such as access to technology, human resource capacity, branding, financing, and stakeholder collaboration play critical roles in the success of an innovation strategy. This study concludes that integrating accounting and agro-industrial innovation can transform traditional agriculture into a sustainable, competitive rural enterprise model.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ayu Dwi Yulianthi
AU  - Putu Yunita Wacana Sari
AU  - Anak Agung Ngurah Bagus Mulawarman
AU  - Luh Linna Sagitarini
PY  - 2025
DA  - 2025/11/14
TI  - Innovative Strategy for Processing Kintamani Orange to Increase the Added Value of Local Agricultural Products
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 367
EP  - 374
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_42
DO  - 10.2991/978-94-6463-882-0_42
ID  - Yulianthi2025
ER  -