Flood-Related Operational Disruptions and Loss Recording Practices in a Small Rice Milling Business

Ine Tassya; Laylan Syafina; Aqwa Naser Daulay

doi:10.30651/imp.v6i2.33958

Penulis

Ine Tassya Universitas Islam Negeri Sumatera Utara, Indonesia
Laylan Syafina Universitas Islam Negeri Sumatera Utara, Indonesia https://orcid.org/0000-0003-1780-8850
Aqwa Naser Daulay Universitas Islam Negeri Sumatera Utara, Indonesia https://orcid.org/0000-0002-7812-982X

DOI:

https://doi.org/10.30651/imp.v6i2.33958

Kata Kunci:

Flood disruption, Abnormal loss, Loss recording, Cost accounting, Rice milling

Abstrak

Purpose: This study examines flood-related operational disruptions and loss recording practices at a small rice milling business in Gayo Lues Regency and identifies information gaps for loss measurement and recovery planning.

Design/Methodology: Data were collected through an in-depth interview with the owner as the sole key informant, supported by observation and documentation, and analyzed descriptively using the interactive model and a production variance analysis.

Findings: Flooding damaged paddy, disrupted drying and milling, and coincided with a sharp production decline. From December 2025 to January 2026, actual production was 120 bamboo against an estimated 317.46, a variance of 197.46 bamboo (approximately 296.19 kg), or 62.20%. This reflects a physical production decline, not the monetary value of an abnormal loss. The business did not separately record the quantity and value of flood-damaged inventory or other abnormal costs, limiting loss measurement

Practical Implication: Managers should protect raw materials from flooding, prepare disaster mitigation procedures, and keep simple but systematic records. Abnormal losses should be separately identified, measured, and recorded to support cost control, pricing, and production planning.

Originality/Value: This study offers contextual evidence from a small-scale rice milling business. It distinguishes physical production decline from measurable accounting loss and identifies recording gaps relevant to inventory management and post-disaster decisions.

JEL Classification: M41, Q11, Q54

SDG: SDG 8 & SDG 13

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