Optimizing Rural Funds for Sustainable Solid Waste Management 1Rien Agustin Fadjarenie*- 2Deden Tarmidi- 3Sely Megawati Wahyudi- 4Zuha Rosufila Bt Abu Hasan - 5Nila Kencana
1,2,3 Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
4Faculty of Business,Economic and Social Development University Malaysia Terengganu, Malaysia
Abstract
Rural communities in Indonesia face challenges in effectively managing rural funds. Rural-owned enterprises play a crucial role in local development but struggle to utilize these funds in solid waste management. This research explores optimal rural fund management for sustainable solid waste management practices, focusing on cost-quality studies and identifying innovative waste collection to optimize cost reduction from the cost of quality perspective. We used a qualitative methodology with a case study approach and collected data through semi-structured interviews, document analysis, and observations. Practical implementation includes financial management and waste management training, collaboration with local governments for strategic fund allocation, community awareness campaigns, and innovative solid waste collection pilot projects. The novelty lies in integrating solid waste management insights for rural-owned enterprises using rural funds and developing management accounting from the cost of quality perspective, filling a research gap and improving financial decision-making, operational efficiency, and sustainable solid waste management in rural communities.
