Food Cost Analysis During Lockdown Based on Activity-Based Costing and Food Frequency Questionnaire Methods in Batununggal Village, Bandung City

Abstract

The emergence of the debate about the level of effectiveness and efficiency of vaccination versus Lockdown policies currently attracts the attention of the authors. The author believes that the lockdown policy will be effective to be implemented in the future. This study was aimed to determine the type and amount of food needs of residents in Batununggal Village, Bandung Kidul District, Bandung City. And obtain a mathematical model to predict the cost of food security if the Lockdown policy scenario is implemented. Urban areas are used as subjects in this study due to the vulnerability of food availability in cities when a pandemic condition occurs where food supply from the supply area (rural) is disrupted. In this study, the author uses an exploratory method, activity-based costing, and a food frequency questionnaire which aims to obtain information about the number of basic food needs for 100 residents of Batununggal Village, Bandung City, as the research sample. The results of the study found that the cost of food per person is Rp. 219,848 per pax for 14 Days. With the following mathematical equation Food cost during 14 days lockdown = IDR 219,848 X, X = Person.