Analisis Efisiensi Biaya Produksi dalam Meningkatkan Profitabilitas Melalui Pendekatan Food Waste Accounting pada UMKM Catering di Sidoarjo

Febrin Putri Dita Sari (Universitas Nahdlatul Ulama Sidoarjo)
Dian Fahriani (Universitas Nahdlatul Ulama Sidoarjo)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

The catering MSME sector plays a crucial role in meeting the public's consumption needs, particularly for various events such as celebrations, meetings, corporate events, and other social activities. However, high competition and rising raw material costs require catering businesses to manage production costs efficiently. One common problem is food waste, which has not been recorded and accounted for as part of production costs. This study aims to analyze production cost efficiency in increasing profitability through a Food Waste Accounting approach for catering MSMEs in Sidoarjo Regency. The research method used was a descriptive qualitative case study approach. Data were obtained through observations and interviews of the production activities of catering MSMEs. The analysis shows that food waste contributes to increased production costs, thus reducing business profitability. The application of Food Waste Accounting can identify sources of waste, calculate losses due to food waste, and assist businesses in making decisions to improve production cost efficiency. Therefore, Food Waste Accounting can be used as a management accounting tool to sustainably increase the profitability of catering MSMEs.