ACTIVITY-BASED COSTING (ABC) IN SUSTAINABLE INTEGRATED FARMING SYSTEM: THE APPLICATION OF ORGANIC FERTILIZER IN WEST JAVA, INDONESIA

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Sekartaji, Diajeng Aulya (2025) ACTIVITY-BASED COSTING (ABC) IN SUSTAINABLE INTEGRATED FARMING SYSTEM: THE APPLICATION OF ORGANIC FERTILIZER IN WEST JAVA, INDONESIA. Graduate thesis, IPMI institut.

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Abstract

The increasing concern over environmental sustainability and cost efficiency in agriculture have led to a growing interest in sustainable Integrated Farming System (IFS) practices, particularly in fertilizer selection. This study examines the application of Activity-Based Costing (ABC) to analyze the cost structures of organic fertilizers in sutainable integrated farming system in West Java, Indonesia. Traditional cost accounting methods often fail to accurately allocate costs, making it difficult for farmers to assess the true financial impact of fertilizer choices. ABC provides a more precise cost allocation by identifying specific activities that drive expenses, offering deeper insights into resource consumption, labor costs, and overall economic feasibility. Additionally, this study explores the MASARO (Zero Waste Management) which integrates organic waste processing into sustainable integrated farming system, reducing reliance on chemical fertilizers while creating economic value from waste. Using a quantitative and qualitative approach, data is collected from agricultural stakeholders in West Java to analyze cost efficiency, sustainability implications, and decision-making process. The findings highlight that organic fertilizers particularly when integrated with MASARO principles will contribute to long-term soil health and environmental sustainability despite higher initial costs. Meanwhile chemical fertilizers, though beneficial for short-erm productivity, often impose hidden environmental costs. The study expects that implementing ABC alongside MASARO can enhance financial transparency and support informed decision-making for farmers who seek balance in economic viability with sustainable integrated farming system practices.Keywords: Activity-Based Costing, Sustainable IFS, MASARO, Organic Fertilizers, Cost-effectiveness.

Item Type: Thesis (Graduate)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Thesis > Master of Business Administration
Depositing User: sandra margaretha
Date Deposited: 15 Dec 2025 08:05
Last Modified: 15 Dec 2025 08:05
URI: http://repository.ipmi.ac.id/id/eprint/2852

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