Analysis of Production Costs and Sustainability Accounting in Broiler Chicken Farming

Perspectives of Fiqh Muamalah and Hifz al-Bi’ah to Support Carbon Emission Reduction (SDG 13)

Abstract

Broiler chicken farming contributes to food supply and economic activities; however, its production activities also generate environmental pressures through energy consumption, waste generation, and transportation. This study aims to analyze production costs, operational emission sources, and sustainability accounting practices in two broiler farms with capacities of 12,000 and 6,000 birds in Dusun 8 Penggalangan using the perspectives of fiqh muamalah and hifz al-bi’ah. A descriptive qualitative approach was employed through observation, interviews, documentation, and operational data analysis. The results show that production costs are dominated by feed and DOC. The 12,000-bird farm incurred total production costs of IDR 280,000,000 (IDR 23,333/bird), while the 6,000-bird farm incurred IDR 147,000,000 (IDR 24,500/bird). Environmental pressures were identified from electricity consumption, poultry manure management, and transportation activities. Quantifiable electricity emissions reached 3,384 kg CO₂/month for the 12,000-bird farm and 1,912 kg CO₂/month for the 6,000-bird farm, while manure and transportation emissions could not be calculated due to limited activity data. Sustainability accounting implementation remains at an early stage because environmental costs, resource indicators, and emission information have not been systematically integrated into farm records. From the perspective of fiqh muamalah, resource efficiency reflects amanah and the prevention of israf, while waste utilization supports maslahah and hifz al-bi’ah. This study recommends gradual integration of environmental costs, resource consumption, and emission records to support sustainable farming practices and SDG 13.