A SIMPLE MANAGEMENT ACCOUNTING MODEL FOR PROCESSED FOOD FARMER GROUPS TO SUPPORT VILLAGE FOOD SECURITY (CASE STUDY: BANDAR SETIA VILLAGE)
DOI:
10.5281/zenodo.21873761Published:
2026-08-10Downloads
Abstract
This study aims to develop a simple management accounting model for food processing farmer groups in Bandar Setia Village to support village food security. Many farmer groups lack manual financial record-keeping, fail to separate business and personal finances, and lack structured financial reporting, thereby hindering effective planning and decision-making. The study employs a qualitative descriptive approach with a case study design involving 80 members of food processing farmer groups in Bandar Setia Village. Data were collected through observation, interviews, document analysis, and focus group discussions (FGD). The results indicate that financial record-keeping practices are inconsistent and rely solely on memory, making it difficult to monitor costs, determine product prices, and evaluate business performance. Based on these findings, a simple management accounting model was designed, incorporating cash receipt and expenditure recording (via a general cash book), production cost calculations, cost of goods manufactured calculations, and pricing guidelines. The proposed model is practical, easy to implement using accessible language, and tailored to the specific needs and capabilities of the farmer groups. Implementation of this model is expected to improve financial management, support managerial decision-making, enhance business sustainability, and strengthen village food security through more effective management of local food resources.
Keywords:
Management Accounting Farmer Groups Food Processing Food Security Financial Recording.References
Anthony, R. N., Govindarajan, V., Hartmann, F. G. H., Kraus, K., & Nilsson, G. (2019). Management control systems (13th ed.). McGraw-Hill Education.
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Hansen, D. R., Mowen, M. M., & Heitger, D. L. (2021). Cornerstones of cost management (5th ed.). Cengage Learning.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2021). Cost accounting: A managerial emphasis (17th ed.). Pearson.
Simon, H. A. (1997). Administrative behavior: A study of decision-making processes in administrative organizations (4th ed.). Free Press.
Mahlendorf, M. D., Martin, M. A., & Smith, D. (2023). Innovative data: Use-cases in management accounting research and practice. European Accounting Review, 32(3), 547–576. https://doi.org/10.1080/09638180.2023.2213258.
Raksudjarit, S., Namburi, N., Tobprakhon, P., Kaewfai, J., Warananthakul, W., & Wareebor, J. (2024). The power of strategic management accounting for enhancing performance efficiency of the food industry. Asian Administration and Management Review, 7(1), 92–101. https://doi.org/10.14456/aamr.2024.9.
Ali, F., Ismail, N. N., Zainudin, Z. H., Saili, A. R., Repin, M. F. B., & Thabet, O. B. (2024). The influence of agriculture industry characteristics towards management accounting practices (MAPs). Educational Administration: Theory and Practice, 30(5).
Salim, M. (2024). Moderating environmental uncertainty: Management accounting systems and decentralization on managerial performance. KRISNA: Kumpulan Riset Akuntansi, 15(2), 220–229.
Vallone, C., Nicolò, G., & Sgro, F. (2022). Management accounting systems to support stressing events: Evidence from the food sector. British Food Journal, 124(7), 2555–2570.
License
Copyright (c) 2026 Leni Deli, Putri Nazli, Nur Anzelina Hrp, Reza Kurniawan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
