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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Perusahaan
Brastoro
Institut Bisnis dan Informatika Kwik Kian Gie
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Aspek Bisnis Usaha Toko Roti di Jakarta Brastoro
Jurnal Ekonomi Perusahaan Vol. 27 No. 2 (2020): Jurnal Ekonomi Perusahaan
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.281 KB) | DOI: 10.46806/jep.v27i2.766

Abstract

CrocoBread is a company engaged in the field of bakery, which is planned to use in a bazaar concept. CrocoBread planned to be established in Sunter Hijau Raya Blok E2/21, Sunter, North Jakarta. The intended target market is people from middle social class that likes to hang out in the mall, and lives around Jakarta area. The initial investment required by CrocoBread is IDR 200.000.000,-. this capital provided from private funding by the parents of the CrocoBread owner. The capital will be allocated to rent, purchase of the equipment, supplies, raw materials, and cash. CrocoBread will hire 5 employee in carrying out operations consisting of a manager, 2 chefs, 1 operational assistant, and 1 sales marketing. The assessment of CrocoBread performance has been assessed financially through income statement performance, cash flow projection, and balance sheet performance. Moreover, the feasibility studies of CrocoBread was done by using several methods of investment appraisal, such as: Break Even Point (BEP), Net Present Value (NPV), Payback Period (PP), and Internal Rate of Return (IRR). From those assessments and studies, the results show CrocoBread has a positive Net Present Value worth IDR 1.128.587.435,-; Break Even Point value annually less than income, Payback Period for 7 months and 17 days, and the value of Internal Rate of Return is 167%. Therefore CrocoBread is a good business to be run. Keyword: Break Even Point, Net Present Value, Payback Period, Internal Rate of Return.   References: Buku Teks David, F. R., & David, F. R. (2017). Strategic Management: A Competitive Advantage Approach, Concepts and Cases, Edisi 16, Global Edition, Malaysia: Pearson Education.  Saiman, L. (2014). Kewirausahaan : Teori Praktik dan Kasus-Kasus, Edisi 2, Jakarta: Salemba Empat. Kotler, P., & Armstrong, G. (2018). Principles of Marketing, Edisi 17, Global Edition, Italy: Pearson Education.  Kotler, P., & Keller, K. L. (2016). Marketing Management, Edisi 15, Global Edition, United States: Pearson Education. Heizer, J., Render, B., & Munson, C. (2017). Principles of Operations Management: Sustainability and Supply Chain Management, Edisi 10, Global Edition, Malaysia: Pearson Education. Robbins, S. P., & Coulter, M. (2018). Management, Edisi 14, United States: Pearson Education. Saiman, L. (2014). Kewirausahaan : Teori Praktik dan Kasus-Kasus, Edisi 2, Jakarta: SalembaEmpat. Gitman, L. J., & Zutter, C. J. (2015). Prrinciples of Managerial Finance, Edisi 14, Global Edition, United States: Pearson Education.  Weygandt,J. K,Paul, & Kieso,D (2016). Financial Accounting, Edisi 3, IFRS Edition, United States : John Wiley & Sons, Inc. Husnan, S. & Muhammad, S (2014). Studi Kelayakan Proyek Bisnis, Edisi 5, Yogyakarta: UPP STIM YKPN Ebert, R. J., & Griffin , R. W. (2017). Business Essentials, Edisi 11, Global Edition, Malaysia: Pearson Eduction.  Crouhy, M., Galai, D., & Mark, R. (2014). The Essentials of Risk Management, Edisi 2, United States: Mc Graw Hill Education. Sumber Website Badan Pusat Statistik Kota Jakarta Utara (2019), Penduduk, Laju Pertumbuhan Penduduk, Distribusi Persentase Penduduk Kepadatan Penduduk, Rasio Jenis Kelamin Penduduk Menurut Kelurahan dan Kecamatan di Kota Jakarta Utara 2019, diakses pada Februari 2021, https://jakutkota.bps.go.id/indicator/12/213/1/penduduk-laju-pertumbuhan-penduduk-distribusi-persentase-penduduk-kepadatan-penduduk-rasio-jenis-kelamin-penduduk-menurut-kelurahan-dan-kecamatan-di-kota-jakarta-utara.html Bank Indonesia (2019), Kriteria UMKM, diakses pada Februari 2021, http://bi.go.id/id/tentagbi/uubi/documets/UU20Tahun2008UMKM.pdf Kemas, R (2020), Melirik Usaha Rice Box Yang Kini Sedang Berjaya, diakses pada Maret 2021, https://bisnisukm.com/melirik-usaha-rice-box-yang-kini-sedang-berjaya.html Badan Pusat Statistika (2020), Indeks Harga Konsumen dan Inflasi Bulanan Indonesia, diakses pada Februari 2021, https://www.bps.go.id/statictable/2009/06/15/907/indeks-harga-konsumen-dan-inflasi-bulanan-indonesia-2006-2020.html Badan Pusat Statistika (2020), Pendapatan per Kapita Indonesia Capai Rp 59 Juta Pada 2019, diakses pada Februari 2021, https://databoks.katadata.co.id/datapublish/2020/02/05/pendapatan-per-kapita-indonesia-capai-rp-59-juta-pada-2019 Pajak (2016), Cara Daftar NPWP Online, Online-pajak.com, diakses pada April 2021, https://www.online-pajak.com/daftar-npwp-online-wajib-pajak-orangpribadi Dinas PM & PTSP Provinsi DKI Jakarta (2021), Detail Perizinan: Surat Izin Usaha Perdagangan (SIUP) Kecil Perorangan Baru, diakses pada Juni 2021, http://pelayanan.jakarta.go.id/site/detailperizinan/571 Sandi, F, CNBC Indonesia (2020), 5 Gubernur ini Naikkan UMP 2021, Wilayah Kamu Salah Satunya?, diakses pada Juni 2021, https://www.cnbcindonesia.com/news/20201103111629-4-198878/5-gubernur-ini-naikkan-ump-2021-wilayah-kamu-salah-satunya Nabilla, F, Suara.com (2021), Rincian Tarif Listrik PLN per KWH April – Juni, diakses pada Juli 2021, https://www.suara.com/news/2021/03/11/090541/rincian-tarif-listrik-pln-per-kwh-april-juni-2021?page=all PT Aetra Air Jakarta (2021), Info Tarif Biaya Pelanggan, diakses pada Juli 2021, https://aetra.co.id/info_pelanggan/info_tarif_biaya Indihome (2021), Paket Dual Play, diakses pada Juli 2021, https://www.indihome.co.id/ Fitriya, Klikpajak.id (2021), Siapakah Yang Boleh Menggunakan Tarif PPh Final PP No 23 Tahun 2018?, diakses pada Agustus 2021, https://klikpajak.id › tarif-pph-final-pp-no-23-tahun-2018 Bank Central Asia (2020), Produk Simpanan Tahapan BCA, diakses pada Juli 2021, https://www.bca.co.id/id/Individu/Produk/Simpanan/tahapan   Bank Central Asia (2020), Suku Bunga Dasar Kredit, diakses pada Agustus 2021, https://www.bca.co.id/individu/sarana/kurs-dan-suku-bunga/suku-bunga-dasar-kredit Peraturan Pemerintah dan Undang-Undang Republik Indonesia. 2008. Undang-Undang No. 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah, Lembaran Negara RI Tahun 2008, No. 93. Sekertariat Negara. Jakarta.
Pengaruh green marketing dan citra merek terhadap keputusan pembelian produk Mcdonald’s di Jakarta Utara Jessica Winata; Bernadine; Brastoro
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.699 KB) | DOI: 10.32670/fairvalue.v4i8.1466

Abstract

Global warming increases the awareness of the Indonesian people about the importanceof efforts to preserve the environment. One of the forms is the change in the lifestyle of theIndonesian people to start using ecofriendly products. One of the company that isaggressively implementing the concept of Green marketing is McDonald's Corporation.Moreover, in implementing green marketing, McDonald's Corporation also continuouslyto strive to improve a positive brand image and compete in the market to win the heartsof consumers so that it can influence consumer purchasing decisions. This study aimsto analyze the effect of green marketing and brand image on the purchasing decisions ofMcDonald's products in North Jakarta.This study uses a quantitative method with theobject of research being McDonald's restaurants located in North Jakarta. Data wascollected through the distribution of online questionnaires via Google Form. The dataanalysis techniques used in this study include validity test, reliability test, descriptiveanalysis, classical assumption test and multiple regression analysis, individual parametersignificant test (t test), and coefficient of determination (R2). All data were processed usingthe IBM SPSS Statistics 20 program. This study concluded that green marketing and brandimage have a positive and significant effects on purchasing decisions for McDonald'sproducts in North Jakarta. The suggestions given are to maintaining and increasing theapplication of the green marketing concept and carrying out Corporate SocialResponsibility (CSR) to build a positive brand image.
Kajian intensitas komitmen generasi ketiga pada perusahaan bisnis keluarga di Jakarta Bernadine; Brastoro
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.223 KB) | DOI: 10.32670/fairvalue.v4i8.1467

Abstract

Family business has an important role in reinforcing the world economy. It is supportedby data that 80 % -98 % of business in the world is family business. Results of previousstudies showed empirical fact that only 12 % of family businesses were able to survive thethird generation and only 3 % are capable of growing up to the fourth generation . Thisstudy aims to assess the intensity of the commitment to the company's third generation ofthe family . By using purposive sampling technique was found 56 samples from the studypopulation of 106 students in business management class family in Kwik Kian Gie Schoolof Business odd semester 2013-2014. The data analysis of this study employed a qualitativeapproach using a likert scale and the mean score dimensional. This study concluded thatthe third generation has a strong commitment to the family business on a willingness,pride, involvement , and loyalty dimensions, while the next generation 's commitment invalues dimension are not as strong as the commitment of the other four dimensions.
Analisis kelayakan rencana bisnis “Kopi Kayu Manis Ayya” tinjauan aspek rencana keuangan periode 2021 -2025 Brastoro; Bernadine
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.501 KB) | DOI: 10.32670/fairvalue.v4i8.1471

Abstract

This study aims to determine the feasibility of financial plan of Kopi Kayu manis Ayyafor 5 years for the period 2021-2025. The sample of this study is determined based on dataand information from the company's financial statements, in the form of a Balance Sheet,Cash Flow Statement, and Profit and Loss Statements for the 2021 -2025 period. The dataanalysis technique uses investment feasibility methods, namely Payback Period (PP), NetPresent Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI). Theresults showed that the investment of Kopi Kayu manis Ayya is feasible because based onthe Income Statement Performance for the next 5 years is that generates an increasingprofit every year. Moreover, based on Cash Flow Performance for the next 5 years, thefinal cash flow is always positive and increases every year. While the results of thecalculation using the investment feasibility assessment resulted in an NPV of Rp.281,253,754, Internal Rate of Return (IRR) of 27.22% where this value is greater than theexpected rate of return of 13.47%, Profitability Index (PI) of 1.479004885 with a totalpayback period of 3 years 3 months 10 days, so it can be concluded that the investment isa feasible.
Co-Authors Bernadine Jessica Winata