Analisis  penerapan material flow cost accounting (mfca) dalam pengelolaan limbah perisable

DETAIL KOLEKSI

Analisis penerapan material flow cost accounting (mfca) dalam pengelolaan limbah perisable

Oleh : Nana Nurwana

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Juniati Gunawan

Kata Kunci : Material Flow Cost Accounting (MFCA), Perishable Waste, Environmental Management Accounting, Compos

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002202004_Halaman-Judul.pdf	13
2.	2026_SK_SAK_023002202004_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SAK_023002202004_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002202004_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002202004_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002202004_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002202004_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002202004_Bab-1.pdf	15
9.	2026_SK_SAK_023002202004_Bab-2.pdf	28
10.	2026_SK_SAK_023002202004_Bab-3.pdf	16
11.	2026_SK_SAK_023002202004_Bab-4.pdf	23
12.	2026_SK_SAK_023002202004_Bab-5.pdf	8
13.	2026_SK_SAK_023002202004_Daftar-Pustaka.pdf	3
14.	2026_SK_SAK_023002202004_Lampiran.pdf	5

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis penerapan material flow cost accounting(mfca) dalam pengelolaan limbah perishable di pt. ls. penelitian dilatarbelakangioleh tingginya limbah buah dan sayur yang tidak hanya menimbulkan kerugianekonomi, tetapi juga berdampak terhadap lingkungan. penelitian menggunakanmetode deskriptif kuantitatif dengan pendekatan studi kasus. data diperoleh melaluiobservasi, wawancara, dokumentasi, dan data internal perusahaan, kemudian dianalisisberdasarkan standar iso 14051 dengan mengidentifikasi biaya material cost, systemcost, energy cost, dan waste management cost. hasil penelitian menunjukkan bahwapenerapan mfca mampu mengidentifikasi aliran material serta biaya yangtersembunyi pada limbah (negative product) secara lebih transparan. sebanyak 206 kglimbah buah dan sayur berhasil diolah menjadi 72,3 kg pupuk kompos dengan tingkatefisiensi sebesar 35,1% serta menghasilkan nilai ekonomi sebesar rp361.500 atausekitar 8,45% dari nilai limbah yang diolah. penelitian ini menunjukkan bahwapenerapan mfca tidak hanya meningkatkan transparansi biaya dan efisiensipenggunaan material, tetapi juga mendukung pengelolaan limbah yang berkelanjutanmelalui pemanfaatan limbah organik menjadi produk yang bernilai ekonomis.

T This study aims to analyze the implementation of material flow cost accounting(mfca) in the management of perishable waste at pt. ls. the research wasmotivated by the high volume of fruit and vegetable waste, which not only causeseconomic losses but also creates environmental impacts. this study employed aquantitative descriptive method with a case study approach. data were collectedthrough observation, interviews, documentation, and the company\\\'s internal records,and were analyzed based on the iso 14051 framework by identifying material costs,system costs, energy costs, and waste management costs. the results indicate that theimplementation of mfca effectively identified material flows and the hidden costsassociated with waste (negative products) in a more transparent manner. a total of206 kg of fruit and vegetable waste was successfully processed into 72.3 kg ofcompost, achieving a processing efficiency of 35.1% and generating an economicrecovery value of idr 361,500, equivalent to approximately 8.45% of the value ofthe processed waste. these findings demonstrate that the implementation of mfcanot only improves cost transparency and material use efficiency but also supportssustainable waste management by converting organic waste into value-addedcompost products.