Efisiensi Biaya Produksi dan Kelayakan Investasi Pengering Surya pada Usaha Mikro Pengolahan Makanan di Malang Raya
DOI:
https://doi.org/10.51278/bce.v6i3.2816Keywords:
Cost Accounting, Full Costing, Micro Enterprise, Payback PeriodAbstract
This study analyses changes in unit production cost structures and investment feasibility of solar dryers among micro food-processing enterprises. Renewable energy adoption is often promoted without adequate cost accounting frameworks, leaving economic benefits unverified and investment decisions prone to error. A multi-case design was applied to 15 micro food-processing enterprises in Greater Malang that procured solar dryers independently. Primary operational and financial data were collected via observation, interviews, and documentation across a single reference period, then analyzed using full costing and payback period methods. Unit cost of goods manufactured decreased in 13 of 14 enterprises with baseline comparisons, averaging −5.03 percent across all 14 comparative units, while one unit experienced an increase driven by an adverse raw material price shock. Drying energy cost fell by an average of 44.7 percent, drying time by 55.2 percent, and defective products by 51.9 percent. Payback periods ranged from 1.6 to 30.0 months with a median of 7.7 months, achieving the fastest recovery in self-built units (averaging 2.2 months). Dominant economic returns stemmed from reduced weather-related spoilage and expanded capacity rather than direct energy savings. This study contributes to sustainability management accounting by offering an empirical investment-appraisal framework tailored to micro-enterprises
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