<![CDATA[Red bird’s eye chili (Capsicum frutescens L.) is a highly perishable horticultural commodity that requires an efficient logistics system to maintain product quality and improve supply chain performance. Differences in logistics activities among supply chain actors result in variations in logistics cost structures and profit distribution, which may affect overall supply chain efficiency. This study analyzes the logistics cost structure and profit distribution within the Puncak Merapi Horticultural Farmers Association Cooperative (PPHPM) in Sleman Regency. Data were collected from supply chain actors and analyzed using the Activity-Based Costing (ABC) method to identify logistics cost components, while marketing margin, profit margin ratio, and farmers’ share were used to evaluate profit distribution. The results indicate that material handling accounted for the largest share of logistics costs, representing 56.17% of total logistics costs, followed by procurement activities at 29.54%. At the supply chain actor level, farmers accounted for 68.34% of total material handling costs, representing the highest share among supply chain actors, whereas the PPHPM Cooperative accounted for 41.56% of total transportation costs, accounting for the largest share of transportation costs. The profit distribution analysis revealed that small traders achieved the highest profit margin ratio (3.27), while farmers recorded the lowest (0.42). Although the farmers’ share reached 75.51%, indicating that farmers received a relatively high proportion of the final selling price, profit distribution among supply chain actors remained uneven. Therefore, efforts to improve supply chain efficiency should focus on optimizing material handling and procurement activities to promote more equitable profit distribution among supply chain actors and improve overall marketing efficiency.]]>
