​Food Waste Cost of the Free Nutritious Meals Program from a True Cost Accounting Perspective

Abstract

This study analyzed food waste cost in Indonesia's Free Nutritious Meals Program or locally Makan Bergizi Gratis (MBG) through a True Cost Accounting (TCA) perspective. An evaluative quantitative case study was conducted at SMK Pelita Madani, Pringsewu, on August 5, 2026. Three Grade XI classes were purposively selected to represent different study programs. Data were collected through direct observation, aggregate food-waste weighing, a self-developed and pilot-tested student questionnaire, and semi-structured interviews. Microsoft Excel was used for descriptive analysis. Sixty-nine meal portions were observed, and 64 valid student responses were analyzed. Of 17,733 grams of solid food served, 1,251 grams remained uneaten, producing a 7.06% food-waste rate. With an assumed raw-material cost of IDR 10,000 per portion, the estimated food-waste cost was IDR 48,677. Vegetables contributed 592 grams (47.3 %) of the total waste. Distribution counts alone did not capture food utilization; waste measurement, acceptance, and cost information provided additional evaluative signals. The study covered one school, three classes, and one observation day. The study proposed a practical TCA-based framework linking physical waste, monetary loss, student acceptance, and multi-capital interpretation.

Keywords

Food Waste Cost Free Nutritious Meals Program Multi-Capital School Meals True Cost Accounting