Implementasi Material Flow Cost Accounting pada Industri UMKM (Studi Kasus Konveksi Rumahan 4 Putri)

Anisa Kartika Ardina, Novita Damayanti, Sastia Mulya Anggraini, Muhammad Reza Rachman, Anies Lastiati

Abstract


This study aims to determine how the implementation of Material Flow Cost Accounting (MFCA) can be applied in the small and medium-sized enterprise (SME) so that they can boost their operational performance efficiently and effectively. The research method are by interview, observation and documentation, while the data analysis method used in this research was descriptive qualitative analysis. This research was specifically carried out at SMEs, namely “konveksi rumahan 4 Putri” in the Pluit, Jakarta. The findings show that the application of MFCA in the “konveksi rumahan 4 Putri” has a material loss cost from energy cost, system cost and material cost of Rp. 1,101,111 fo each T-shirt product produced. The author can use this information to manage the cost of material loss generated by the “Konveksi Rumahan 4 Putri” by creating a new product that is useful and has added selling value.


Keyword : Material Flow Cost Accounting, Material Loss, SMEs


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References


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DOI: https://doi.org/10.31326/.v2i1.771

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