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All Journal Performance : Jurnal Bisnis dan Akuntansi
Ismail Badollahi
Universitas Muhammadiyah Makassar, Sulawesi Selatan, Indonesia
Economics, Econometrics & Finance

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PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) UNTUK MENGUNGKAP BIAYA TERSEMBUNYI LIMBAH PADA UMKM KAFE : STUDI KASUS PADA KAFE DAN PASTRY DI KOTA MAKASSAR Hairul Mar’i; Salsabila Arianto; Linda Arisanty Razak; Ismail Badollahi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5249

Abstract

This study aims to reveal the hidden costs of material loss that have long been invisible in the conventional financial records of a café and pastry micro-enterprise (SME) in Makassar. The problem addressed is that small-scale cost accounting typically stops at cash-based profit and loss and records all material purchases as a single Cost of Goods Sold, leaving wasted materials unmeasured and unmanaged. Using a qualitative single-case-study approach, the research applies Material Flow Cost Accounting (MFCA) based on ISO 14051:2011 to trace material flows across four quantity centers and to allocate four cost elements—material, energy, system, and waste management—between product and non-product output. Because full physical weighing was not feasible, an estimative MFCA approach combined owner estimates with actual purchase prices from the financial records. The results show that total non-product output reached approximately IDR 2,350,850 per month, equivalent to 9.4% of total monthly operating cost, with an annual projection exceeding IDR 28 million that had never been recorded as a loss. The study concludes that sustainability accounting is affordable and feasible for SMEs using already-available data, and that MFCA information meaningfully supports efficiency decisions by the owner.
Co-Authors Hairul Mar’i Linda Arisanty Razak Salsabila Arianto