Analisis Efisiensi Penggunaan Material dan Biaya untuk Mendukung Praktik Usaha Berkelanjutan dengan Pendekatan Material Flow Cost Accounting (MFCA) di Toko Bunga "Aromae"

Husain Ali Muhammad Noorizza, Dr. Novita Erma Kristanti, S.T.P., M.P. ; Dr. Muhammad Prasetya Kurniawan, S.T.P., M.Sc.

2026 | Skripsi | TEKNOLOGI INDUSTRI PERTANIAN

Aromae Florist Yogyakarta adalah usaha florist berbasis pre-order yang menghadapi inefisiensi material akibat karakteristik bahan baku segar yang perishable. Sistem pencatatan konvensional belum mampu mengidentifikasi biaya material terbuang secara eksplisit, sehingga potensi kerugian finansial sulit dikelola. Penelitian ini menerapkan Material Flow Cost Accounting berdasarkan ISO 14051:2011 yang diintegrasikan dengan siklus PDCA untuk menganalisis aliran material, mengkuantifikasi losses, dan merumuskan rekomendasi optimalisasi. Hasil penelitian menunjukkan inefisinensi terkonsentrasi pada tahap penyimpanan, yang menggerus sebagian potensi keuntungan usaha. Untuk merespons temuan tersebut, penelitian ini merumuskan serangkaian rekomendasi yang saling melengkapi, meliputi penerapan pencatatan stok harian, implementasi metode First In First Out (FIFO) pada sistem penyimpanan, penyusunan standar pengadaan bunga berbasis data historis penjualan, serta penanganan khusus terhadap bunga slow-moving melalui strategi pemanfaatan ulang sebelum melewati masa simpannya. MFCA terbukti mampu mendeteksi hidden cost menjadi informasi yang dapat ditindaklanjuti, menjadikanya alat manajemen relevan bagi usaha florist skala mikro berbasis bahan baku perishable dalam medukung keberlanjutan operasional jangka panjang.

Aromae Florist Yogyakarta is a pre-order-based florist business facing material inefficiency due to the perishable nature of its fresh raw materials. The conventional recording system has not been able to explicitly identify the cost of wasted materials, making the resulting financial loss difficult to manage. This study applies Material Flow Cost Accounting based on ISO 14051:2011, integrated with the PDCA cycle, to analyze material flow, quantify losses, and formulate optimization recommendations. The findings show that inefficiency is concentrated at the storage stage, eroding a substantial portion of the business's potential profit. In response to these findings, this study formulates a set of complementary recommendations, including the implementation of daily stock recording, application of the First In First Out (FIFO) method in the storage system, development of historical sales data-based flower procurement standards, and special handling of slow-moving flowers through repurposing strategies before they exceed their storage period. MFCA proved capable of detecting hidden costs and turning them into actionable information, positioning it as a relevant management tool for micro-scale florist businesses reliant on perishable raw materials in supporting long-term operational sustainability.

Kata Kunci : Material Flow Cost Accounting, efisiensi material, biaya tersembunyi, usaha florist, bunga segar, keberlanjutan usaha