SUSTAINABLE FINANCIAL MANAGEMENT AND GREEN SUPPLY CHAINOPTIMIZATION FOR FEMALE-EMPOWERED MSMES: A CASE STUDY OFNUTSAFIR COOKIES

Abstract

This international community service article addresses the critical financial management gaps faced by socially responsible Micro, Small, and Medium Enterprises (MSMEs) in integrating sustainability costs within their daily business operations. While many MSMEs possess a noble social or environmental mission, traditional financial accounting systems fail to capture and evaluate "sustainability costs" such as fair-trade sourcing and social empowerment investments and often threatening the business's long-term survival. Focusing on Nutsafir Cookies (CV. Safir Indo Raya) in Mataram, Lombok, Indonesia as a prominent case study, this intervention program addresses challenges such as green supply chain volatility, the "green premium" of certifications, and financial risks in international cross-border trade. The methodology utilizes an in-depth qualitative case study approach combined with a five-phase implementation model: initial financial assessment, green budgeting mentorship, fair-trade costing formulation, gender-responsive financial literacy workshops, and continuous post-intervention evaluation. The findings reveal that transitioning from conventional cash-basis bookkeeping to strategic sustainable financial management allows the enterprise to mathematically optimize its Cost of Goods Sold (COGS). This enables the business to accommodate fair margins for local grain farmers without eroding corporate profitability. Furthermore, the financial literacy workshops significantly enhanced the economic resilience of the 100% female production workforce. Ultimately, this program demonstrates that sound sustainable finance frameworks are key catalysts for export-oriented MSMEs to align economic profit with social empowerment and environmental compliance, significantly boosting their competitiveness in the global market.