Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement)
Vol 9, No 4 (2023): Desember

Community Service Training on Material Flow Cost Accounting (MFCA) for Micro, Small, and Medium Enterprise (MSME) Entrepreneurs

Anis, Idrianita (Unknown)
Herawati, Vinola (Unknown)
Faizal, Amir (Unknown)
Afiyah, Yayah Sholehatul (Unknown)
Avrillia, Vera (Unknown)



Article Info

Publish Date
31 Dec 2023

Abstract

In the last two decades, concern for environmental issues has become a regulatory concern at the international and national levels. Many methods have been developed to reduce negative impacts on business activities, including Material Flow Cost Accounting (MFCA) technology that shows an increasing trend among companies and Micro, Small, and Medium Enterprises (MSMEs) in developing countries. The benefit of MFCA technology is its superiority in identifying material losses (harmful products) during production. At the same time, this is known at the end of the process in the conventional accounting system. Then by implementing MFCA technology, business people can take initiatives to reduce material losses and achieves resource efficiency. In addition to efforts to reduce material losses, MFCA technology will encourage business-enhancing practices by reducing costs, reducing carbon emissions, and increasing operational efficiency. This Community Service Program aims to provide training on sustainable business principles by applying MFCA technology for MSME Entrepreneurs at Bina Amanah School of Entrepreneur Cordova in South Tangerang, Banten Province. Using the action research method increases participants' knowledge after the MFCA training.

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Journal Info

Abbrev

jpkm

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement), with registered number ISSN 2460-9447 (print), ISSN 2541-5883 (online) is a scientific multidisciplinary journal published by Directorate of Community Services Universitas Gadjah Mada. It is in the national level that ...