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All Journal Jurnal Aplikasi Akuntansi
Taufika Nurani Fajri
Universitas Indonesia
Economics, Econometrics & Finance

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POTENSI FOOD LOSS DAN FOOD WASTE PADA UMKM: MFCA, NUDGING DAN NEUTRALIZATION THEORY Taufika Nurani Fajri; Elvia R. Shauki
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.187

Abstract

This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream.
Co-Authors Shauki, Elvia Rosantina