Financial Performance and Green Supply Chain Management Priorities among Beef Processing MSMEs in Greater Malang Fitria Dwi Kartikawati (a), Hari Dwi Utami (b*), Nanang Febrianto (b), Jaisy Aghniarahim Putritamara (b), Lilik Eka Radiati (b)
a) Master Program in Animal Science, Faculty of Animal Science and Technology, Universitas Brawijaya, Jalan Veteran, Malang 65145, East Java, Indonesia. E-mail: fitriadk[at]student.ub.ac.id
b) Faculty of Animal Science and Technology, Universitas Brawijaya, Malang 65145, East Java, Indonesia. E-mail: hrdwutami4[at]ub.ac.id, nanangfeb[at]ub.ac.id, jaisyap[at]ub.ac.id, lilik.eka[at]ub.ac.id.
Abstract
Beef-processing micro, small and medium enterprises (MSMEs) need financially feasible pathways for improving resource use. This study assessed revenue-cost performance, electricity cost intensity, and implementation priorities for five green supply chain management (GSCM) practices using a 2026 cross-sectional survey of MSMEs in Greater Malang, Indonesia. Revenue and production cost were available for 60 enterprises, electricity expenditure for 42, and complete environmental-practice responses for 13. Operating surplus, margin, the revenue-cost (R/C) ratio, and electricity cost intensity were calculated. Environmental responses were scored from 1 (not yet implemented) to 5 (>75% implemented)- item means and gaps from the target score of 5 were used descriptively to rank improvement priorities. Median daily revenue was Rp1,250,000, median cost was Rp1,037,500, median R/C ratio was 1.25, and median operating margin was 20.0%. Median electricity expenditure was Rp3,333/day, equal to 0.27% of production cost, and was associated with worker count (rho = 0.527, p < 0.001) but not with financial outcomes. Waste handling, residue utilization, resource-use reduction, and energy reduction scored 4.92-5.00, whereas plastic collection for sale scored 2.00 and had the largest target gap. Plastic recovery and physical resource measurement therefore emerged as GSCM improvement priorities, although the small environmental subsample limits generalization.
Keywords: Beef processing- Financial performance- Green Supply Chain Management- Micro Small and Medium Enterprises- Resource Efficiency
