Peningkatan efisiensi produksi kelompok wanita tani melalui pendekatan Material Flow Cost Accounting (MFCA) di Desa Telukjambe, Karawang - Novi Permata Indah; Yudi Helfi; I Putu Eka Wijaya; Asep Maulana; Kholida Atiyatul Maula; Elvi Khairunnisa; Madjidainun Rahma; Arif Fadilla (Universitas Muhammadiyah Mataram, 2026)
Abstrak Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi produksi Kelompok Wanita Tani (KWT) Ar Rama di Desa Telukjambe, Kecamatan Telukjambe Timur, Kabupaten Karawang melalui pendekatan Material Flow Cost Accounting (MFCA). MFCA digunakan sebagai kerangka analitis untuk mengidentifikasi pemborosan material, menghitung biaya produk positif dan negatif, serta mendasari tiga intervensi produksi utama: penerapan Good Manufacturing Practices (GMP), adopsi teknologi mesin, dan diversifikasi produk berbasis sumber daya lokal. Metode pelaksanaan mencakup sosialisasi, pelatihan, dan pendampingan langsung selama 14 minggu. Hasil kegiatan menunjukkan peningkatan kebersihan produksi sebesar 75%; pengurangan limbah bonggol singkong sebesar 90%; dan diversifikasi produk baru berupa tepung tapioka, peyek, dan cheese stick dari pati singkong yang sebelumnya menjadi produk negatif MFCA (peningkatan 100%). Secara keseluruhan, efisiensi produksi KWT Ar Rama meningkat sebesar 88%. Kata kunci: material flow cost accounting; kelompok wanita tani; efisiensi produksi; GMP; diversifikasi produk. Abstract This community service activity aimed to improve the production efficiency of the Ar Rama Women Farmer Group (KWT) in Telukjambe Village, Karawang Regency through a Material Flow Cost Accounting (MFCA) approach. MFCA was employed as an analytical framework to identify material waste, calculate positive and negative product costs, and guide three main production interventions: Good Manufacturing Practices (GMP) implementation, production machinery adoption, and product diversification based on local resources. Implementation comprised socialization, training, and direct mentoring over 14 weeks. Results showed a 75% improvement in production hygiene; a 90% reduction in cassava stub waste; and new product diversification—tapioca flour, peyek crackers, and cheese sticks—from cassava starch previously classified as a negative product in MFCA (100% improvement). Overall, KWT Ar Rama’s production efficiency improved by 88%. Keywords: material flow cost accounting; women farmer group; production efficiency; gmp; product diversification.