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Final Examination
BUSINESS FEASIBILITY STUDY
Made Padmi S (3094702)
Eka Darmadi L (3094802)
Levina Rolanda T (3094804)
Niki Jayanthi (3095803)
Rafika Wendy S (3095807)
Zaynab M (3112715)
Yongjing S (3112737)
Faculty of Business and Economics
University of Surabaya
2012
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MARKETING ASPECTS
Business Review
1. Change
Nowadays, there are some diseases threaten people that caused by unhealthy food
and environment such as diabetes mellitus, cholesterol etc and pollution in
metropolitan city. From those phenomena, therefore people become more concern
on choosing healthy food and beverages. However, in Surabaya, there are still not
so many café which sell healthy food and beverages. Moreover, in today’s
emerging economy condition in Indonesia especially in Surabaya it opens the
business opportunity and growing economic welfare to Surabaya people.
Therefore, Green Palace comes to meet and fulfill this need with healthy yummy
food and beverages.
2. Customer
Green Palace customers are those people whom concern about healthy yet
delicacy; those people are coming from the middle up class which fond of to
maintain their health by consuming healthy foods and beverages with quality. But
this also means to give the opportunity to other people who want to try and have
the experience of healthy yummy foods and beverages.
3. Competitor
Green Palace bringing concept of healthy yummy café, it serves healthy yummy
foods and fresh fruit juice which is the first in Surabaya, but it has a competitor
The Harvest. The Harvest serves beverages and pastry.
4. Company
Owner : Group
Name : Green Palace
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Address : JL. Ir. Soekarno (beside Cak Har)
Business Type : Café with healthy yummy foods and
beverages
Main Product : pastry and juice
MARKET SEGMENTATION
Market segmentation is defined in some aspects, as the following:
Geographically
We split our customers by two types,
a. dine in customers
the dine in customers are included of those customers whom coming and
enjoying our foods and beverages into GREEN PALACE cafe.
b. the hospital customers
the hospital customers meaning that GREEN PALACE and some big
reputation hospitals like Surabaya International Hospital, Siloam Hospital,
Mitra Keluarga Hospital, Husada Utama Hospital, William Booth Hospital
etc, we make partnership with these hospitals as the main supplier for the
foods for those patients in these hospitals. Here the following are the list
of hospitals in Surabaya, which GREEN PALACE will gain some of them
as our corporate customers:
the data taken from http://docnetters.wordpress.com/2011/01/31/daftar-
nama-alamat-rumah-sakit-di-surabaya-berdasar-wilayah/
Surabaya Areas Name of Hospital
East Surabaya 1. RSUD Muh. Soewandi
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Jl. Tambak Rejo No. 45-47, Surabaya Telp. (031) –
3717141
2. RSU Haji
Jl. Manyar Kertoadi, Surabaya Telp. (031) – 5947760
3. RSB St Melania
Jl. Tambaksari No. 7, Surabaya Telp. (031) – 5032854
4. RSB Pura Raharja
Jl. Pucang Adi No. 12 – 14, Surabaya Telp. (031) –
5022151
5. RS Siloam Gleneagles
Jl. Raya Gubeng No. 70, Surabaya Telp. (031) – 5031333
6. RS Gotong Royong
Jl. Manyar Kartika IV No. 2 – 6, Surabaya Telp. (031) –
5947572
7. RSA & B Siti Aisyah
Jl. Pacarkeling No. 15A, Surabaya Telp. (031) 5035053
8. RS Putri
Jl. Arief Rachman Hakim No. 122, Surabaya Telp. (031)
– 5999987
9. RS Surabaya Internasional
Jl. Nginden Intan Barat B Telp. (031) – 5993211
10. RSJ Menur
Jl. Menur No. 120, Surabaya Telp. (031) – 5021635
North
Surabaya
1. RSAL Tanjung Perak
Jl. Laksdya M Nasir No. 56, Surabaya Telp. (031) –
3293536
2. RS AAL
Jl. Moro Krembangan, Surabaya Telp. (031) – 3291092
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3. RS AL Pal
Jl. Taruna No. 66 – 68 Ujung, Surabaya
4. RSB Adi Guna
Jl. Alun-alun Rangkah No. 1 – 3, Surabaya
Telp. (031) – 3711851
5. RS Muhammadiyah
Jl. KH M Mansyur No. 180 – 182, Surabaya Telp. (031) –
3522980
6. RS Al-Irsyad
Jl. KH M Mansyur No. 210 – 214, Surabaya Telp. (031) –
3531223
7. RS Pelabuhan
Jl. Kalianget No. 1 – 2, Surabaya Telp. (031) – 3294801
South
Surabaya
1. RSAD
Jl. Ksatrian No.17, Surabaya Telp. (031) – 5681635
2. RSAL. Dr. Ramelan
Jl. Gadung No. 1, Surabaya Telp. (031) – 843 8153
3. RSB Kartika Jaya
Jl. Ngagel Jaya Utara 2AB, Surabaya Telp. (031) –
5042395
4. RS Bhakti Rahayu
Jl. Ketintang Madya I No. 16, Surabaya
Telp. (031) – 8291799
5. RS Bhayangkara
Jl. Jend. A. Yani No. 116, Surabaya Telp. (031) –
8292227
6. RS Griya Husada
Jl. Dukuh Pakis No. 2, Surabaya Telp. (031) – 5617163
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7. RS Sumber Kasih
Jl. Menganti Kedurus No. 38 – 40, Surabaya Telp. (031) –
7663986
8. RS Islam Surabaya
Jl. Jemursari No. 51 – 57, Surabaya Telp. (031) –
8437784
9. RS Islam Surabaya
Jl. Jend. A. Yani No. 2 – 4, Surabaya Telp. (031) –
8281744
Central
Surabaya
1. RS Mata Undaan
Jl. Undaan Kulon No. 19, Surabaya Telp. (031) –
5343806
2. RS Darmo
Jl. Raya Darmo No. 90, Surabaya Telp. (031) – 5676253
3. RS Katolik St Vincentius A Paulo
Jl. Diponegoro No. 51 Telp. (031) – 5677562
4. RS Penyakit Dalam Mukti Mulia
Jl. Kayoon 1 – 3 – 5, Surabaya Telp. (031) – 5345426
5. RS William Booth
Jl. Diponegoro No. 34, Surabaya Telp. (031) – 5678917
6. RS. Mardi Sentosa
Jl. Demak No. 443, Surabaya Telp. (031) – 3555821
7. RSUD Dr. Sutomo
Jl. Prof Dr. Mustopo No.68, Surabaya Telp. (031) –
5020079
8. RS Husada Utama
Jl. Prof. Dr. Moestopo No. 31 – 33 – 35, Surabaya
Telp. (031) – 5017975
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9. RS Adi Husada Undaan Wetan
Jl. Undaan Wetan No. 40 – 44, Surabaya Telp. (031) –
5321256
10. RS Adi Husada Kapasari
Jl. Kapasari No. 97 – 101, Surabaya Telp. (031) –
3764555
11. RS Lanu Surabaya
Jl. Serayu No. 17, Surabaya
West Surabaya 1. RS Marinir Gunung Sari
Jl. Golf No. 1, Surabaya telp. (031) – 5663539
2. RS Islam
Jl. Raya Benowo No. 5, Surabaya Telp. (031) – 7406293
3. RS Mitra Keluarga
Jl. Satelit Indah II, Surabaya Telp. (031) – 7345333
Demography
In targeting the market by the demography, we target our customers from the age
range from Population in Surabaya with age 15-75 are about 1.988.878 people
(taken from BPS). Nowadays, the market segment of our product is about
population in Surabaya with the middle-up scale. Population of Surabaya with the
expenditure ≥ Rp 900.000 (middle-up scale): 49,79 %.
Psychographic
In targeting its market in psychographic segment, our product is targeting people
from middle up class and who aware about healthy life and healthy food. People
who want to make their life healthier and keep it.
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POSITIONING
We have a motto, “healthy green” by this tag line our company position its products
as product which embrace a philosophy of being healthy products which use all fresh
ingredients and nutritious for the body. It uses high quality ingredients and without
using any artificial sweetener, coloring, and free of preservative. It makes healthy
food and beverage yet delicacy is embraced as well.
POTENTIAL MARKET
Green Palace is the only one cafe which offers the Surabaya people with healthy
foods and beverages. The customers can enjoy our fresh and healthy foods and
beverages in our cafe with calming and relaxing ambiance. We also offer high quality
products.
Table 1 Surabaya population based on age and gender
Source: Surabaya City Central Board of Statistic BPS Kota Surabaya
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Percentage for the age 15-64 year
Total of Surabaya people whom aged from 15-64 : Total Surabaya
population= 1,921,321/2,599,796= 73,8%
Table 2 Number of population based on gender in Surabaya
Sub district Male Female Total
Central Surabaya
01 Tegalsari 56.291 56.418 112.709
Age
Rangemale female total
0-4 107,315 102,191 209,506
9-May 100,202 95,281 195,483
14-Oct 91,782 89,943 181,725
15-19 122,949 141,972 264,921
20-24 155,841 173,873 329,714
25-29 157,667 160,583 318,250
30-34 130,121 125,968 256,089
35-39 104,345 105,256 209,501
40-44 88,412 85,254 173,666
45-49 70,249 65,009 135,528
50-54 48,843 47,275 96,118
55-59 39,611 36,553 76,164
60-64 29,622 31,559 61,181
65-69 18,719 21,619 40,338
70-74 12,621 15,317 27,938
75+ 10,614 14,003 24,167
total 1,288,118 1,311,678 2,599,796
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02 Genteng 32.105 32.714 64.819
03 Bubutan 55.489 54.966 110.455
04 Simokerto 48.908 49.265 98.173
Total Population of Central Surabaya 386156
North Surabaya
05 Pabean Cantika 44.242 42.671 86.913
06 Semampir 90.679 88.810 179.489
07 Krembangan 58.115 57.703 116.818
08 Kenjeran 50.809 49.440 100.249
09 Bulak 15.636 15.328 30.964
Total population of North Surabaya 514433
East Surabaya
10 Tambaksari 102.410 102.290 205.330
11 Gubeng 73.312 73.955 147.267
12 Rungkut 40.865 40.128 80.993
13 Tenggilis Mejoyo 25.064 24.677 49.741
14 Gunung Anyar 20.515 20.075 40.590
15 Sukolilo 45.007 44.346 89.353
16 Mulyorejo 35.226 35.221 70.447
Total population of East Surabaya 683721
Surabaya South
17 Sawahan 105.966 105.720 211.686
18 Wonokromo 89.751 88.183 177.934
19 Krangpilang 31.948 31.061 63.009
20 Dukuh Pakis 27.199 26.693 53.892
21 Wiyung 26.995 26.584 53.579
22 Wonocolo 37.470 36.932 74.402
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23 Gayungan 20.896 20.384 41.244
24 Jambangan 19.232 18.868 38.100
Total population of South Surabaya 713846
West Surabaya
25 Tandes 49.957 43.184 93.141
26 Sukomanuggal 45.225 44.119 89.344
27 Asemrowo 16.770 15.991 32.761
28 Benowo 18.062 17.595 35.657
29 Lakarsantri 20.689 30.258 50.947
30 Pakal 15.862 15.502 31.364
31 Sambilkerep 22.287 21.909 44.196
Total population of West Surabaya 377410
Total population of Surabaya 2.675.566
Sumber: Surabaya City Central Board of Statistic BPS Kota Surabaya tahun 2004
Total number of population in Central Surabaya age from 15-60
Percentage of potential market x population of central Surabaya
= 73,8% x 386,156= 284,983 people
Total number of population in West Surabaya age from 15-60
Percentage of potential market x population of West Surabaya
= 73,8% x 377,140= 278,329 people
Percentage of population in West and Central Surabaya
Total of the population in West and Central Surabaya/total
population of Surabaya x 100%= 21%
Table 3 Percentage of Expenditure of Household
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Expenditure Surabaya Surabaya
Center North East South West
<200.000 1,25 3,13 0,39 0,59 0,82 1,05
200.000 – 299.999 8,44 10,94 3,75 3,63 3,94 5,41
300.000 – 399.999 18,91 17,19 7,58 7,18 11,24 11,23
400.000 – 499.999 12,97 17,97 11,48 10,73 11,38 12,42
500.000 – 599.999 12,97 12,11 11,02 11,91 12,28 11,94
600.000 – 699.999 10,78 8,59 9,61 10,98 14,06 11,06
700.000 – 799.999 7,66 6,25 9,61 11,06 8,48 8,91
800.000 – 899.999 4,84 3,26 9,3 12,16 8,71 8,36
900.000 – 999.999 5,00 3,91 4,92 5,07 4,69 4,75
1.000.000 – 1.124.000 5,47 3,26 6,25 6,93 4,54 5,43
1.125.000 – 1.249.999 3,28 2,99 4,38 2,53 4,91 3,76
> 1.250. 000 8,44 10,42 21,72 17,23 14,96 15,66
Amount 100 100 100 100 100 100
Source: Surabaya City Central Board of Statistic BPS Kota Surabaya
Potential market for the central Surabaya with the expenditure more than Rp
1.250.000,00 is 8.44% x 284,983= 24,053 people
Potential market for West Surabaya with the expenditure more than Rp
1.250.000,00 is 14.96 % x 278,329= 41,638 people
The total number of potential market with expenditure of more than Rp 1,250,000
in Surabaya is 24,053 + 41,638= 65,691 people
Market Share
Prediction of the monthly coming customers/total potential market in Surabaya x
100%= 2,490/65,691 x 100%= 3.79 %
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Our market share prediction is assumed by we will get 83 customers daily, thus
monthly customers whom coming are 2,490 customers.
Market Growth Prediction
Table 4 Population Growth in year 2002-2007
Year Male Female Total % Growth
2002 1262284 1266184 2529468 -
2003 1337982 1321584 2659566 0,051
2004 1353886 1337780 2691666 0,012
2005 1377951 1362539 2740490 0,018
2006 1399385 1384811 2784196 0,016
2007 1421510 1407976 2829486 0,016
Source : Surabaya Dalam Angka 2008 page. 73
The average of population growth in Surabaya
(0.051+0.012+0.018+0.016+0.016)/6 = 0.0226
Prediction of the upcoming year :
The formula of prediction for year x
(1+ average growth) *total number of population in a year before
Year 2011 =(1 + 0,0226)* 3025693 = 3033560
Year 2012 =(1 + 0,0226)* 3033560 = 3041447
Year 2013 =(1 + 0,0226)* 3041447 = 3110184
Year 2014 =(1 + 0,0226)* 3110184 = 3180475
Year 2015 =(1 + 0,0226)* 3180475 = 3252354
Year 2016 =(1 + 0,0226)* 3252354 = 3325858
Year 2017 =(1 + 0,0226)* 3325858 = 3401023
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Year 2018 =(1 + 0,0226)* 3401023 = 3477887
Year 2019 =(1 + 0,0226)* 3477887 = 3556488
Year 2020 =(1 + 0,0226)* 3556488 = 3636865
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The prediction of population surrounding our cafe of West and Central Surabaya in year:
Tahun
Population
percentage
Total population of
Surabaya
Prediction of the
Population
2013 21% 3110184 653139
2014 21% 3180475 667900
2015 21% 3252354 682994
2016 21% 3325858 698430
2017 21% 3401023 714215
2018 21% 3477887 730356
2019 21% 3556488 746862
2020 21% 3636865 763742
Selling Prediction of our products:
With the assumption of yearly purchasing amount of each customer will spend
about Rp 400,000 and with market share of 3.79% from the population of West and
Central Surabaya.
Year
Prediction of market
Share Prediction of Population The customers Total Selling (Rp)
2013 3.79 % 653139 24,752 9,900,800,000
2014 3.79 % 667900 25,313 10,125,200,000
2015 3.79 % 682994 25,885 10,354,000,000
2016 3.79 % 698430 26,470 10,588,000,000
2017 3.79 % 714215 27,068 10,827,200,000
2018 3.79 % 730356 27,680 11,072,000,000
2019 3.79 % 746862 28,306 11,322,400,000
2020 3.79 % 763742 28,945 11,578,000,000
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TOWS analysis GREEN Palace
STRENGTHS
- We are not only selling but also
educating people by giving
explanation about the benefit of our
fruit and vegetables products.
- Provides some nutritionists so that
customers can share their problems
and nutritionist will solve their
problem.
- GREEN Palace brings the natural
atmosphere. For example, some of
the places surrounded by grassland.
- Provides a mini garden
- Guarantee services. When our
employees don’t give smiling face
to the customers, they (customers)
have the right to get a voucher.
OPPORTUNITIES
- As there are few competitors,
GREEN Palace can lead the market
share
- There is a possibility to control
upstream and downstream phase
(from production to product
distribution).
WEAKNESSES
- Play safe. GREEN Palace doesn’t
heavily rely on mass media or
electronic to advertise our products.
We are only doing campaign or
“Goes to xxx (such as hospital,
community of physicians) program
to promote our products.
THREATS
- Some customers don’t care about
healthiness issue. It’s our duties to
open their mindset that our products
(even consist of natural ingredients)
have yummy taste.
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MARKETING MIX STRATEGIES
Product and Price
Products Prices
Potato Buns Rp 7,000
Carrot Cake Rp 275,000 (22cm); Rp 35,000 per slice
Tomato Cake Rp 50,000 (20x10); Rp 25,000 per slice
Apple Juice Rp 18,500
Sunkist Juice Rp 15,000
Avocado Juice Rp 24,000
Strawberry Juice Rp 35,000
Tomato Juice Rp 18,000
Pear Juice Rp 15,000
Guava Juice Rp 15,000
Kiwi Juice Rp 35,000
Mango Juice Rp 18,000
Dragon Fruit Juice Rp 15,000
Carrot Juice Rp 15,000
Egg Plant Juice Rp 15,000
Star Fruit Juice Rp 15,000
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Sour Sop Juice Rp 15,000
Japanese Mustard Juice Rp 15,000
Cucumber Juice Rp 15,000
Broccoli Juice Rp 15,000
The selection of these prices is based on the selection of target market
that targeted to the middle upper class.
Promotion
GREEN PALACE distributing brochures at various places, such as mall, some
crowded places, and many others. GREEN PALACE also uses website, blog,
and social networks such as Facebook and Twitter to promote the products.
Moreover, the customers can write their critics and recommendations through
those media, which have aim to improve GREEN PALACE performance and
to know what customers’ desire. In addition, GREEN PALACE uses
relationship marketing which is an effort and a way to connect with customers
from time to time.
GREEN PALACE has PROMOTION PROGRAMS such as MEMBERSHIP
and DISCOUNT PROGRAM, VIP member or privilege card to customers. To
be a member, customers must have once minimum purchase of Rp 500,000.
Besides, they also corporate with BCA and Mandiri Bank, where customers
can use BCA or Mandiri credit card to get 10% discount for all GREEN
PALACE products.
In addition, we establish our website: www.greenpalace.cjb.net
Place
GREEN PALACE is located in Jalan. Ir.H.Soekarno (Beside CakHar Soto)
with the atmosphere of home interior wood and green trees that adds to the
elegance of these outlets, outlets coolness, cleanliness is superb, and the
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quality of the arrangement, a varied range of products and unique, classy
service quality. The following are our contacts:
Telephone number (031) 5936721
Email:[email protected]
Facebook:www.facebook.com/Green_Palace
Twitter: @Green_Palace
Marketing Budget
Promotions Unit
Price per
unit
Total
price
X-Banner PVC (60 X 160 cm) 3 85,000 255,000
Roll banner (85 X 200 cm) 4 340,000 1,360,000
Permission to set up the banner (city gov't) 3 178,500 535,500
Newspaper ad at Jawa Pos ( display full color on
Sunday) 4 99,500 398,000
Brochures (A5 full color) 5000 900 4,500,000
Speedy Unlimited office package 12 750,000 9,000,000
TOTAL
16,048,500
HUMAN RESOURCE ASPECT
Legal entity : Sole partnership
Vision : Perfection in healthy and quality bakery products and beverages
Missions : To indulge the customers with yummy, healthy and high quality
bakery products and beverages
Core value :
o Integrity Trustable and obey the business ethics
Employees in Green Palace have to be :
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Honest
Consistent
Fair
Dedicated
Trustable
o Teamwork work together to achieve company’s goals
Employees in Green Palace have to :
Think positive and open for advices
Empathy
Care to each other
Communicative
Organizational design:
Organization design of Green Palace is mechanistic design but they also adapt a part
of organic design, because this company gives the specialized job and for some
employees, the organic design is used to adjust with the market trend.
.
Formalization:
Component Implementation
1. Formalization The rules are made to manage the employees’ performance and set
the disciplined workforce. Those rules are :
1. Working days for employees are from Monday to Sunday,
working hours per day is 8 hours. For the employees beside
chef, waiter& waitress, carriers, security officers, and cashier,
the working hours are 09.00 AM – 06.00 PM
2. There are 2 shifts per day, from 09.00 AM – 06.00 PM and
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12.00 AM – 09.00 PM ( for chef, waiter& waitress, carriers
security officers, and cashier)
3. The break time for employees is 1 hours, did by turns
4. Employees will get penalty if they are absent without any
permission. The penalty will be :
a. 1st warning : verbally accost
b. 2nd
warning : give the warning papers
c. 3rd
warning : fired
5. In the working hours, smoking is not allowed
6. In the working hours, employees have to wear the clothes
required by the company
7. Every employee will get maximal 12 days off in a year
8. In the working hours, employees are not allowed to leave the
store without permission
2. Decision Making
(centralization or
decentralization)
Centralization
Decisions are made by the owners, for examples:
Choose the person in charge on operational matters
Determine the machine that need to be changed and
recommend it to operational department
Decentralization
Decisions that a made by leader of work unit like accounting
supervisor, such as :
- Decisions that related to daily activities
- Solve employees’ problems
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Organizational Chart :
Number of employees :
1. Owner 7 persons
2. Operational Supervisor 1 person
3. Marketing staff 1 person
4. Waiter and waitress 10 people
5. Carriers 2 people
6. Purchasing staff 2 people
7. Warehouse staff 1 person
8. Security officer 2 people
9. Executive chef 1 person
10. Chef 2 people
11. Accounting Supervisor 1 person
Owner
Operational
Supervisor
Marketing staff
Waiter and Waitress
Carrier
Purchasing staff
Warehouse staff
Security officer
Executive Chef
Chef
Accounting
Supervisor
Cashier
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12. Cashier 2 people
JOB DESCRIPTION AND SPECIFICATION
1. OWNER (7 OWNERS)
JOB DESCRIPTION
Position Number
Position Owner Work unit -
Report to - Department -
Job type Managerial Received
report from
Operational
supervisor,
Executive chef,
and accounting
supervisor
The Purpose of Position
Lead, control and monitor all the companies and make important decisions.
Varies of Jobs
Types of job Description
Determine company’s purposes and
strategies
Plan purposes and actions to
achieve it
Determine information related to company’s
activity
Design companies procedures,
policies, and rules
Make tactical and strategic decision Make decisions and
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authorizations
Inform all the company’s activities and
strategies
Direct all employees to
understand company’s
purposes and how to achieve it
Determine working standards
Make working standards for
each department
Evaluate performance of each department’s
manager
Identify the achieved target
and disciplined of the
employees
Monitor all the operational activities
Periodically monitor
Preside all meetings
Make sure that all the meetings
are in line with the purposes
Do recruitment and evaluate employees’
performance
Hire new employees and
evaluate the work of
performance
Train the employees Give training to employees to
enhance their skill
Do payroll function Give compensation to
employees (wages or salaries)
Varies of Duties
Duties Description
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Follow all the company’s procedures,
policies and rules
Tone of the top
Do the authorization and make
decisions
Concern the needs of company
Ask for the completeness of
documentation of all activities that is
done by each department
Contact each department
Inform all important things to
employees
Inform all information to all level of
employees
Use the right and formal Indonesian
language
To make the information more clear
and polite
Wear neat clothes Wear shirt, long trousers and shoes
Varies of Responsibilities
Responsibilities Description
Responsible to make decision and
authorization
For the decisions that have been
made and will be made in future
Responsible for all the operational
activities
Responsible for all the activities,
departments and resources
Responsible to the company
development
Monitor the growth and risks;
identify the opportunities
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JOB SPECIFICATION
Varies of Competencies
Variable Competencies
Ability Can lead the company and coordinate managers to
achieve the goals
Can identify the risks and opportunities of the
company
Skill Can communicate with foreign languages, especially
English and Chinese
Knowledge Has sufficient knowledge about management,
resources, and products
Has knowledge about accounting and operational
systems
Attitude Wise, skeptic, objective and assertive
Working Environment
Work place Equipment
All the place in Green Palace Office equipment
2. OPERATIONAL SUPERVISOR (1 SUPERVISOR)
JOB DESCRIPTION
Position Description Number
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Position Operational supervisor Work unit -
Report to - Department -
Job type Managerial Received
report from
Marketing staff,
purchasing staff,
warehouse staff
and security
officer
Purpose of Position
Manages all activities related to operations and development of company
products
Varies of Jobs
Types of Jobs Description
Control the sales and expenditure activities
Receive report from sales and
purchasing staff
Control the production process Monitor the production process
on kitchen
Predict product’s price
Predict the price based on the
analysis
Report all the information related to
operational activities to owner
Information that related to
sales, purchasing, production
process
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Varies of Duties
Duties Description
Follow all the company’s procedures,
policies and rules
Tone of the top
Do the authorization and make
decisions
Concern the needs of company
Inform all important things to
employees
Inform all information to all level of
employees
Use the right and formal Indonesian
language
To make the information more clear
and polite
Wear neat clothes
Wear shirt, long trousers and shoes
Varies of Responsibilities
Responsibilities Description
Responsible to make decision and
authorization
For the decisions that have been
made and will be made in future
Responsible for all the operational
activities
Responsible for all the sales,
expenditure and production process
Responsible for the plans and
strategies that have been made or
implemented
All the strategies have to be done
based on the plans
Page 29
POSITION SPECIFICATION
Varies of Competencies
Variable Competencies
Ability Can lead and motivate the subordinates to work well
Can monitor and control the operational activities
effectively and efficiently
Skill Can communicate with foreign languages, especially
English and Chinese
Knowledge Has sufficient knowledge about management,
resources, and products
Has knowledge about operational systems and product
flow
Attitude Wise, skeptic, objective and assertive
Physical Requirement
Physical
Requirement
Description
Stamina Physically and mentally healthy, free from drugs
Sex Male and female
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic Able
Eyes Not color-blind or other disability
Age 45 Maximum
Page 30
Experience
Types Time horizon
Had experience before At least 2 years
Working Environment
Work place Equipment
All the place in Green Palace Office equipment
3. ACCOUNTING SUPERVISOR ( 1 SUPERVISOR)
JOB DESCRIPTION
Position Number
Position
name
Accounting Supervisor Work unit Finance and
accounting
Report to Managing director Department Finance and
accounting
Job
description
Managerial Received
report from
Supervisor
finance and
accounting
Educational Background
Formal Informal
Bachelor on Management who
had courses such as marketing,
human resource, logistic etc
-
Page 31
Purpose of Position
Coordinate the finance and accounting department in company effectively and
efficiently.
Varies of Jobs
Jobs Description
Manage the financial information Prepare financial statement
accurately
Make a financial statement
Give report about our profit
and loss
Varies of Duties
Duties Description
Obey the company’s procedures,
policies and rules
Accounting staff has to follow
procedures, policies and rules
Use the right and formal Indonesian
language
To make the information more clear
and polite
Obey the working hours rules
Accounting Staff has to come to the
required place and time
Wear neat clothes
Wear shirt, long trousers and shoes
Direct finance and accounting
supervisor, and cashier
Direction is related to finance
information, company’s vision and
mission
Inform the unusual things to
managing director
Unusual things are about illegal act,
fraud, etc.
Page 32
Make the report to managing director
The report is about activities in
finance and accounting department
Varies of Responsibilities
Responsibilities Description
Responsible for the relevancy of
financial statement
Financial statement has to relevant
with the real situation
Responsible for the financial
statement
Financial statement has to follow the
standards
Responsible for financial reporting
Financial statement is directed to
managing director
JOB SPECIFICATION
Varies of Competencies
Variable Competencies
Ability Can Make a financial Statement
Can analyze financial Statement
Skill Fluent in Indonesia and English
Knowledge Know the accounting standards ( ex : IFRS )
Attitude Discipline, objective, assertive, and cautious
Physical requirement
Physical
requirement
Description
Stamina Physically and mentally healthy, free from drugs
Page 33
Sex Male and female
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic able
Eyes Not color-blind or other disability
Age 40 Maximum
Educational Background
Formal Informal
Bachelor on Accounting Major Have followed accounting software
course
Experience
Types Time horizon
Accounting Staff At least 3 years
Working Environment
Workplace Equipment
3x4 m office Computer, printer, office supplies,
papers
WORKING STANDARDS
Quantitative standards
Standard Description
Budget No variance in budget
Cost efficiency Decrease inefficient cost
Page 34
Qualitative standards
Standards Description
Relevancy of financial
statement
The financial statement is made based on the real
transactions
Financial analysis Make excellent analysis of financial statement and
projection for future financial statement
4. EXECUTIVE CHEF (1 CHEF)
JOB DESCRIPTIONS
Position Number
Name of
Position
Executive Chef Unit of Work Production
Report To Owner Department Production
The Nature of
Work
Technical Receiving Report Chef
Job Purpose
To facilitate the company’s production activities and give information to
customers about the healthy-side and nutrition facts of the products
Variety of Tasks
Name of Tasks Description
Produce all Green Palace’s
products
Green Palace makes products in
accordance with the standards
Page 35
Using the production equipments
correctly
Using all production equipments
appropriate with the method and its
usefulness
Report any broken equipments Reporting to the owner
Ensure the cleanliness of the
workplace
The officers did their job with a clean
and neat, not contaminate the workplace
Serve information directly to the
customers
Information about the healthy-side and
nutrition facts of the products
Variety of Duties
Name of Duties Description
Obliged to obey all procedures,
policies, and regulations
Obey all procedures, policies, and
regulations
Mandatory to use Bahasa
Indonesia
Intended to deliver information clearly
and politely
Obliged to comply with working
hours regulations
Present at specified time and place
Mandatory well-dressed and
polite
Using shirt, trousers, and shoes
Obligated to follow the given
directions
Directives given regarding the operation
and overall corporate vision and mission
Page 36
Shall inform the things that
deviate to owner
The things that deviate associated with
deviant behavior, fraud, and violations
Required to provide information
to the owner about production
process
Report the amount of production per day
and how many defect items and events
that occur on the production
Obliged to wear masks and
gloves when entering the
production room
Reflect the hygienic and production
processes are not contaminated by
bacteria
Obliged to inform if there is a
broken machine
Information given to the owner
Variety of Responsibilities
Name of Responsibilities Description
Responsible for the production
process
Ensure the smooth of production
process
Responsible for the goods
produced
Intermediate goods, finished goods, and
defect goods
Responsible for the production
equipments
Use and maintain production equipment,
not using the production equipment by
carelessly
JOB SPECIFICATION
Page 37
Variety of Competencies
Variable Type of Competence
Ability - Able to operate the operational equipments
- Able to produce finished goods
- Able to give explanation about nutrition facts to the
customers
Expertise - Expert in cooking
- Expert in making bread, buns, cakes, tarts, etc.
Knowledge - Have good understanding all the healthy-side of the
products in the company including the nutrition facts
- Understand the use of production machines
Behavior Careful, thorough, and discipline
Education
Formal Informal
High school / vocational school -
Physical Requirements
Physical
Requirements
Description
Stamina Physically and mentally healthy, free drugs
Gender Male and female
Height 165 cm for male and 150 cm for female
Weight 65 kg for male and 50 kg for female
Body Not a physical disability
Page 38
Eyes Not interfere with vision or color blindness
Experiences
Type Period
Making bread, cakes, cookies, etc. 1 year
Working Environment
Place Equipment
Production room (kitchen) Masks and gloves
JOB PERFORMANCE STANDARD
The Variety of Quantitative Standards
Types of Standards Description
Produce all Green
Palace’s products
It is success if the amount of bread and cake are
finished according to the number of tasks assigned
by the operation supervisor
Report any broken
equipments
It is success if no tools are broken or not suitable to
be used to operate in the process of making cakes
The Variety of Qualitative Standards
Types of Standards Description
Use the production
equipments correctly
It is success if there is low-level damage or no
damage to production equipment
Ensure the cleanliness
of workplace
It is success if the workplace is not dirty and not
make the product are not hygienic
Page 39
5. CASHIER (2 STAFFS)
JOB DESCRIPTIONS
Position Number
Name of
Position
Cashier Unit of
Work
Finance
Reports To Finance supervisor Department Finance
Nature of
Work
Administration Reports
From
-
Purpose of Position
Collects payment from customers
Variety of Tasks
Name of Task Description
Receiving and storing of customer payments In form of cash, debit or credit
Doing verification and cross checking
between cash received and stored.
Completed with supporting
documents to ensure the
accuracy and reliability of
data.
Page 40
Carry out the distribution administration of funds in
accordance with other support
for tax payments, logistics and
HR
Provide sales documents to customers (such
as invoice)
Sales documents given to
customers who book over the
phone or come directly to the
company.
Given the whole document to the accounting
officer
All documents of the
transaction are given to the
bookkeeper to be archived.
Variety of Duties
Name of Duties Description
Required to provide information to the
financial supervisor
Information in the form of sales
transactions that occurred in Harvest
Gives daily transaction to the book
keeper
Daily sales
Mandatory to use Bahasa Indonesia Intended to deliver information
clearly and politely
Page 41
Obliged to comply with working
hours regulations
Present at specified time and place
Mandatory well-dressed and polite Using cleaning service uniform and
shoes
Obligated to follow the given
directions
Directives given regarding the
operation and overall corporate
vision and mission
Shall inform the things that deviate to
the Financial Supervisor
The things that deviate associated
with deviant behavior, fraud, and
violations
Variety of Responsibilities
Name of responsibility Description
Responsible for any payments
received
Money coming in and the goods sold
should be the same.
Responsible for documentation of
each transaction and the transaction
itself
Each transaction should be
documented
JOB SPECIFICATION
Variety of Competencies
Variables Competencies
Page 42
Ability Be able to use accounting software
Skill Can communicate well with customers
Be able to communicate in foreign language,
especially English
Knowledge Having a good understanding of the goods and the
price offered by the company.
Attitude Objective, thorough, accurate, responsive, disciplined
Physical requirement
Physical
requirement
Description
Stamina Physically and mentally healthy, free from drugs
Sex Male and female
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic able
Eyes Not color-blind or other disability
Age 40 Maximum
Education
Formal Informal
Diploma in accounting or
management
-
Page 43
Working Environment
Place Equipment
All of the Harvest regions Stationeries, papers, and folders
JOB PERFORMANCE STANDARD
Quantitative Standards
Types of Standards Description
Receive and store cash or
other than cash receipts
Successful if there is no loss or excess in cash
receipts
Verification of Receipt The amount of revenue earned in accordance
with the transaction made
Qualitative Standards
Types of Standards Description
Distribution No errors for the financial distribution
Completeness of
documents
No documents are missing from each transaction
6. CARRIERS (2 STAFFS)
JOB DESCRIPTION
Page 44
Position Description Number
Position Carriers Work unit -
Report to Marketing Staff Department -
Job type Technical Received
report from
Office assistants,
waiter or waitress
Purpose of Job
Delivers products in the right time and place
Varies of Jobs
Types of job Description
Finding an effective way around Surabaya Carriers have to find the best
way (not in a complex route)
to do their job
Good attitude in servicing customers Politeness, nice, and adroit
Have to come at store at the commencement
time, starts from 8 am or depends on their
shift time
Couriers should have
flexibility considering loaded
order
Inspecting vehicle for operation Before starting their activities,
they should check their
motorcycles
Loading and unloading products Couriers have to prepare their
products properly before they
deliver products to customers
Varies of Duties
Duties Description
Follow all the company’s procedures,
policies, and rules
Tone of the top
Use the right and formal Indonesian To make the information more clear
Page 45
language and polite
Wear neat clothes
Wear shirt, long trousers, and shoes
Varies of Responsibilities
Responsibilities Description
Responsible for all relations with
clients and businesses
Maintain good relationship, especially
in servicing customers and within
company
Responsible for keeping excellent
inventory of all baked goods at certain
locations to prevent food waste
Related with the professional due care
of couriers. It means each courier
should maintain the quality of
products
Responsible for cleanliness and
maintenance of company vehicles
Couriers have to clean their vehicles
regularly
JOB SPECIFICATION
Varies of Competencies
Variable Competencies
Ability Must have valid driver license, SIM A and C,
especially SIM C
Skill Can communicate foreign languages, especially
English
Knowledge Has sufficient knowledge about company’s products
and some streets in Surabaya
Attitude Polite, respect, and adroit
Physical Requirement
Physical
Requirement
Description
Page 46
Stamina Physically and mentally healthy, free from drugs
Sex Male and female
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic able
Eyes Not color-blind or other disability
Age 40 Maximum
Educational Background
Formal Informal
High school graduated -
Experience
Types Time horizon
carrier at least 1 year
Working Environment
Work place Equipment
All the place in Green Palace Motorcycle
7. PURCHASING STAFF (2 STAFFS)
JOB DESCRIPTION
Position Description Number
Position Purchasing Staff Work unit -
Report to Operational staff Department -
Job type Technical Received
report from
-
Page 47
Purpose of Job
Replenishing and fulfilling stock and special order
Variety of Job
Types of Job Description
Review purchase order claims and contracts
for conformance to company policy
Contracts with supplier have to
in line with company’s
procedures
Meets with vendors to negotiate improved
pricing, product quality, and delivery
If possible, they have to get
lower price with high quality
of materials from suppliers
Coordinate with suppliers to ensure on-time
delivery
Raw materials have to arrive in
the warehouse on time
Maintain a bidders’ list, vendors’ file, and
such other records as are needed for the
efficient operation of the purchasing
function.
Purchasing staff have to
understand about the trend of
raw material price, character of
supplier, and record it to the
company master file
Keep informed of current developments in
the field of purchasing, prices, market
conditions and new products
Related with the decision to
choose proper supplier
Variety of Duties
Duties Description
Follow all the company’s procedures,
policies, and rules
Tone of the top
Use the right and formal Indonesian To make the information more clear
Page 48
language and polite
Wear neat clothes Wear shirt, long trousers, and shoes
Varies of Responsibilities
Responsibilities Description
Responsible for obligating the use of
purchase orders to commitments for
the procurement of raw materials
Purchasing is the one who approves
the purchase requisition (from other
departments) become purchase order
Responsible for the review and
approval of new vendor
-
Responsible for making the final
determination of supply sources,
quantities purchased, delivery
schedules, and price negotiations
-
Responsible to purchase all raw
materials at the lowest possible total
end cost, considering the guidelines of
prices, service, quality, delivery and
reliability
-
Responsible for considering the
appropriateness of prepayments
Purchasing has to collaborate with
cashier in term of determining the
down payment to supplier
JOB SPECIFICATION
Varies of competencies
Page 49
Variable Competencies
Ability Ability to gather information regarding the type and
specific raw material needed by company
Bachelors Degree in a related field. Post Graduate
training or certification in supply chain is a plus point
Skill Can communicate foreign languages, especially
English
Knowledge About purchasing methods and procedures
Attitude Adroit
Physical Requirement
Physical
Requirement
Description
Stamina Physically and mentally healthy, free from drugs
Sex Male and female
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic able
Eyes Not color-blind or other disability
Age 40 Maximum
Educational Background
Formal Informal
Diploma graduated in economy -
Working Environment
Work place Equipment
All the place in Green Palace Computer, table, and folder, and
Page 50
peripherals
8. WAREHOUSE STAFF (1 STAFF)
JOB DESCRIPTION
Position Description Number
Position Warehouse Staff Work unit -
Report to Operational Staff Department -
Job type Administration Received
report from
-
Job Purpose
Loading and unloading trucks, order picking, wrapping products, packing,
labeling shipping and receiving
Variety of Jobs
Types of Jobs Description
Responsible for quality control. No damaged
raw material is accepted in
Warehouse staff should not
accept any damaged products
from supplier
Move raw materials to warehouse storage -
Keeping a record of all materials stored
within the warehouse
Maintaining the inflow and
outflow of all materials
Variety of Duties
Duties Description
Follow all the company’s procedures,
policies, and rules
Tone of the top
Use the right and formal Indonesian To make the information more clear
Page 51
language and polite
Wear neat clothes
Wear shirt, long trousers, and shoes
Varies of Responsibilities
Responsibilities Description
Maintaining stock balances, price
lists, and other documentations
Maintaining a record of damaged
materials, pricing lists, inventory
level, and material requisition
documents
JOB SPECIFICATION
Varies of Competencies
Variable Competencies
Ability Capable of completing the necessary documents
Ability to complete all the required paperwork
Skill Can communicate foreign languages, especially
English
Time management skills
Knowledge Strong analytical and mathematical capabilities
Understand about warehouse management
Attitude Adroit, polite
Physical Requirement
Physical
Requirement
Description
Stamina Physically and mentally healthy, free from drugs
Sex Male and female
Page 52
Height Minimum 170 cm for male and 160 cm for female
Weight Minimum 65 kg for male and 50 kg for female
Physic able
Eyes Not color-blind or other disability
Age 40 Maximum
Educational Background
Formal Informal
High school -
Experience
Types Time horizon
Warehousing At least 2 years
Working Environment
Work place Equipment
All the place in Green Palace Pallet, stackers, folder, stationeries
9. SECURITY OFFICER (2 STAFFS)
JOB DESCRIPTIONS
Job Identity Number
Name of
Position
Security officer Unit of Work Operational
Report To Operational Staff Department Operational
The Nature of
Work
Technical Receiving Report -
Page 53
Job Purpose
Maintain security and prevent the incidence of company that are not
expected by the company
Variety of Tasks
Name of Tasks Description
Maintain the security of company Avoid any theft, robbery and violence
which can cause harm to the company
Regularly patrolled Patrol around the company to ensure
there are no errors or oil leakage, etc.
Helping customers in parking Because Green Palace’s parking is not
large, so this is a security officer job
Report all the incidents to
operational staff
Events associated with fraud, violations,
vandalism, etc.
Variety of Duties
Duties Description
Obliged to obey all procedures,
policies, and regulations
Obey all procedures, policies, and
regulations
Mandatory to use Bahasa
Indonesia
Intended to deliver information clearly
and politely
Obliged to comply with working Present at specified time and place
Page 54
hours regulations
Mandatory well-dressed and
polite
Using security uniform and shoes
Obligated to follow the given
directions
Directives given regarding the operation
and overall corporate vision and mission
Shall inform the things that
deviate to operational staff
The things that deviate associated with
deviant behavior, fraud, and violations
Required to maintain security
company in accordance with
hours worked
Do not fall asleep while keeping the
security
Required to provide information
of all events that happened to
operational staff
Information about activities or events
Variety of Responsibilities
Name of Responsibility Description
Responsible to company security Everything that happens with the
company
Page 55
JOB SPECIFICATIONS
Variety of Competencies
Variable Type of Competencies
Ability - Ability to maintain security in a long time
- Able to deal with undesirable events
- Ability to make decisions
Expertise - Expert in communicating
- Expert in martial arts
Knowledge - Have knowledge about martial arts
- Understand the company's safeguards system
Behavior Objective, discipline, thorough, decisive, brave, and
skeptical
Physical Requirement
Physical
Requirement
Description
Stamina Physically and mentally healthy, free from drugs
Sex Male
Height Minimum 170 cm
Weight Minimum 65 kg
Physic Well build
Eyes Not color-blind or other disability
Age 40 Maximum
Education Background
Page 56
Formal Informal
High school graduated -
Experiences
Type Period
Had experience as a security officer 1 year
Working Environment
Place Equipment
A room (1 x 2 meters) Torch, stationery, papers, and folders
JOB PERFORMANCE STANDARD
The Variety of Quantitative Standards
Types of Standards Description
Patrol It is done three times a day
Reporting the incident It is done everyday
The Variety of Qualitative Standards
Types of Standards Description
Company security No damage, violence, and theft in the company
Helping customers Customers satisfaction in obtaining a parking lot
10. CHEF (2 CHEFS)
Page 57
JOB DESCRIPTIONS
Position Number
Name of
Position
Chef Unit of Work Production
Report To Executive Chef Department Production
The Nature of
Work
Technical Receiving Report -
Job Purpose
To facilitate the company’s production activities
Variety of Jobs
Name of Jobs Description
Produce all Green Palace’s
products
Green Palace makes products in
accordance with the standards
Using the production equipments
correctly
Using all production equipments
appropriate with the method and its
usefulness
Report any broken equipments Reporting to the executive chef
Ensure the cleanliness of the
workplace
The officers did their job with a clean
and neat, not contaminate the workplace
Page 58
Variety of Duties
Name of Duties Description
Obliged to obey all procedures,
policies, and regulations
Obey all procedures, policies, and
regulations
Mandatory to use Bahasa
Indonesia
Intended to deliver information clearly
and politely
Obliged to comply with working
hours regulations
Present at specified time and place
Mandatory well-dressed and
polite
Using shirt, trousers, and shoes
Obligated to follow the given
directions
Directives given regarding the operation
and overall corporate vision and mission
Shall inform the things that
deviate to executive chef
The things that deviate associated with
deviant behavior, fraud, and violations
Required to provide information
to the executive chef about
production process
Report the amount of production per day
and how many defect items and events
that occur on the production
Obliged to wear masks and
gloves when entering the
production room
Reflect the hygienic and production
processes are not contaminated by
bacteria
Page 59
Obliged to inform if there is a
broken machine
Information given to the executive chef
Variety of Responsibilities
Name of Responsibility Description
Responsible for the production
process
Ensure the smooth of production process
Responsible for the goods
produced
Intermediate goods, finished goods, and
defect goods
Responsible for the production
equipments
Use and maintain production equipment,
not using the production equipment by
carelessly
JOB SPECIFICATIONS
Variety of Competencies
Variable Type of Competence
Ability - Able to operate the operational equipments
- Able to produce finished goods
-
Expertise - Expert in cooking
- Expert in making bread, buns, cakes, tarts, etc.
-
Knowledge - Have good understanding of all the products in the
company
- Understand the use of production machines
-
Page 60
Behavior Careful, thorough, and discipline
Education
Formal Informal
High school / vocational school -
Physical Prerequisites
Physical Demands Description
Stamina Physically and mentally healthy, free drugs
Gender Male and female
Height 165 cm for male and 150 cm for female
Weight 65 kg for male and 50 kg for female
Body Not a physical disability
Eyes Not interfere with vision or color blindness
Experiences
Type Period
Making bread, cakes, cookies, etc. 1 year
Working Environment
Place Equipment
Production room (kitchen) Masks and gloves
JOB PERFORMANCE STANDARD
The Variety of Quantitative Standards
Page 61
Types of Standards Description
Produce all Green
Palace’s products
It is success if the amount of bread and cake are
finished according to the number of tasks assigned
by the executive chef
Report any broken
equipments
It is success if no tools are broken or not suitable to
be used to operate in the process of making cakes
The Variety of Qualitative Standards
Types of Standards Description
Use the production
equipments correctly
It is success if there is low-level damage or no
damage to production equipment
Ensure the cleanliness
of workplace
It is success if the workplace is not dirty and not
make the product are not hygienic
11. MARKETING STAFF (1 STAFF)
JOB DESCRIPTION
Position Description Number
Position Marketing staff Work Unit Marketing
Report to Owner Department Marketing
Job type Managerial Report from -
Job Purpose
Page 62
Control the sales and marketing process to achieve sales target ; enlarge target
market effectively and efficiently
Variety of Jobs
Jobs Description
Control the marketing activities
Does the control from planning till
promotion process
Make the right strategies and
market segmentation
Designs tactical strategy for marketing
process
Analyze potential competitors Determine potential competitors
Predict product’s price Predict the price based on the analysis
Report the marketing related
information to to the owner
Information that related to promotion
process, marketing strategies etc
Inform all important information
to the owner
Information are related to strategic and
the action need to be taken
Find the information related to
marketing demand from the
activities
Based on the needs of the activities
Find the best ways to make
promotion effectively and
efficiently
Monitor the competitors and customers
and make the best ways for promotional
advertisement
Page 63
Variety of Duties
Duties Description
Obliged to obey all procedures,
policies, and regulations
Obey all procedures, policies, and
regulations
Use the right and formal
Indonesian language
In order to make the information clearly
and politely
Obey the working hours
regulations
To be present at specified time and place
Wear neat and polite clothes Wear shirt, long trousers and shoes
Inform the unsual things to the
owner
The things associated with the growth of
the company such as: significant decline
of revenue, growth etc
Required to maintain good
communication with customers
Communication in way of promotion
and maintain good company image
Required to provide information
of all events that happened to
owner
Information about activities or events
Variety of Responsibilities
Responsibility Description
Page 64
Responsible to achieve the
marketing target
Responsible to the owner
Responsible for the plans and
strategies that have been made
and implemented
All strategies have to be done
successfully as based on the plans
Responsible for all the activities
on marketing
All activities which have done by the
marketing staff
Responsible to
JOB SPECIFICATIONS
Varies of Competencies
Variable Type of Competence
Ability Can create marketing innovation
Can make innovative strategies
Can predict the customers’ want and need
Skill Fluent in english and Indonesian
Excellent in negotiation (price and promotion)
Good in operating computer
Knowledge High analytical thinking over the price
Know very good market needs and demands
Know very well to do marketing in effectively and
efficiently
Posses knowledge in target market and marketing best
strategies
Page 65
Attitude Creative, innovative, dicipline, objective
Physical Requirement
Physical
Requirement
Description
Stamina Physically & mentally healthy, no drugs & addiction
Sex Male and female
Height Minimum 170cm for male, 160cm for female
Weight Minimum 65 kg for male, 50 for female
Eyes Not color-blind or other disabilities
Education Background
Formal Informal
Bachelor on management (marketing) -
Experience
Type Time horizon
Experinced on marketing 1 year
Working Environment
Work Place Work Equipment
A room (1 x 2 meters) Computer, printer, stationeries
The green house shop
JOB PERFORMANCE STANDARD
Page 66
Quantitative Standards
Type of Standards Description
Report checking The report shows whether company reaches
progress or even any decline happnes and also
development of the company as well.
Target achievement Development on marketing segmentation
Development on company’s sales and revenue
Qualitative Standards
Type of Standard Description
Marketing plan Goals have to be achieved
Competitor analysis Can overcome the changes and compete with the
competitors
Monitoring Effectively and efficiently using the resources
Strategic determination Strategies made based on the vision and mission
Price determination Price made has to be profitable and accepted by all
market segment
Report All the activities are approved and known by the
owner
12. WAITER AND WAITRESS (10 STAFFS)
Page 67
JOB DESCRIPTIONS
Position Number
Name of
Position
Waiter or waitress Unit of Work Production
Report To Finance people Department Production
The Nature of
Work
operational Receiving Report -
Job Purpose
To show to customers about hospitality and attract customers and give
information to customers about the healthy-side and nutrition facts of the
products
Variety of Jobs
Name of Jobs Description
Report any broken equipments Reporting to the owner
Ensure the cleanliness of the
workplace
The officers did their job with a clean
and neat, not contaminate the workplace
Serve information directly to the
customers
Information about the healthy-side and
nutrition facts of the products
Make customers close and give
friendly service
To make the customers satisfied and
happy of our products
Page 68
Variety of Duties
Duties Description
Obliged to obey all procedures,
policies, and regulations
Obey all procedures, policies, and
regulations
Use formal and right Indonesian So the information will be delivered
clearly and politely
Obliged to comply with working
hours regulations
Present at specified time and place
To be well-dressed and polite Using shirt, trousers, and shoes
Have to follow the given
directions
Directions given regarding the operation
Shall inform the things that
deviate to owner
The things that deviate associated with
deviant behavior, fraud, and violations
Required to provide information
to the owner about how the
situation in the shop
Report the amount of production per day
and how many defect items and events
that occur on the production
Obliged to be friendly and honest To be helpful, proactive and friendly to
serve the customers
Have to maintain the clean
environtment
Reflect the hygienic and production
processes are not contaminated by
bacteria
Page 69
Variety of Responsibilities
Tasks Description
Responsible for satisfying the
customers
These activities like serve with heart and
friendly ways
Responsible for keeping healthy
and clean store
These activities like cleaning the store
frequently
Responsible for giving the
product knowledge to the
customers
These activities like actively inform the
customers who needs more help and
knowledge about our products
JOB SPECIFICATION
Variety of Competencies
Variable Type of Competence
Ability - Able to give satisfactory service
- Able to serve any kind of customers
- Able to maintain clean and healthy store
- Able to give explanation about nutrition facts to the
customers
Expertise - Expert in remembering the order from the customer
- Expert in serving the customers, etc.
Page 70
- Expert in giving service
Knowledge - Have good understanding all the healthy-side of the
products in the company including the nutrition facts
- Know how to attract customers
- Know about health terms and can transfer it to
customers
Behavior Friendly, Careful, thorough, and discipline
Education
Formal Informal
High school, D1 or vocational school -
Physical Prerequisites
Physical Demands Description
Stamina Physically and mentally healthy, free drugs and
addiction
Gender Male and female
Height 165 cm for male and 150 cm for female
Weight 65 kg for male and 50 kg for female
Body No physical disability
Eyes Not color-blind
Experience
Became sales promotion girl/boy
Page 71
Working Environment
Place Equipment
Green house shop Stationary, table sheets
JOB PERFORMANCE STANDARD
The Variety of Quantitative Standards
Types of Standards Description
New customers Gaining more new customer
Report any broken
equipments
It is success if no tools are broken or not suitable to
be used to operate in the process of making the
pastry
Report any satisfied
and well served
customers
It is success if there is no compalint from the
customers regarding the service
The Variety of Qualitative Standards
Types of Standards Description
Use the equipments
correctly
It is success if there is low-level damage or no
damage to production equipment
Ensure the cleanliness
of workplace
It is success if the workplace is not dirty and not
make the product are not hygienic
TECHNICAL ASPECT
A. Location
Page 72
Green Palace is the only bakery shop which sells healthy and yummy bread in
Surabaya. Green Palace also provides place for customer who wants to enjoy
dishes in the cozy café. Besides enjoying bread and beverages, customers will
get more information about the ingredients, benefit of material used, and
consultation for healthy life style. Green Palace is located in Jl. Ir.H.Soekarno,
beside Soto Ayam Lamongan Cak Har, telp : (031) 5936721. As the owner
consider about cost and efficiency, place for production and café are located
in the same place. Green Palace also wants to provide bakery that fresh from
the oven.
Variable to decide the location :
1. Availability of raw materials
For the raw material, Green Palace uses high quality material from
Indonesia. Apparently, location doesn’t play an important role related to
availability of raw material, since all the materials are ordered from
supplier with Halal certificated. For the delivering process, Green Palace
uses land transportation like vehicles. For delivery from outside Surabaya
which took quite a long time, Green Palace always do forecasting for
material used to avoid lack of raw material. Indeed, location is not related
significantly to the availability of raw material.
2. Marketing location
Page 73
Marketing location of Green Palace is in Jl. Ir.H.Soekarno, beside Soto
Ayam Lamongan Cak Har. As we know, marketing and production
location are located in the same place. This location is chosen because we
see the potential market in this new place. Since Jl.Ir.H.Soekarno is a new
business district in East Surabaya, Green Palace will get the attention of
Surabaya people.
3. Availability of human resource
Green Palace can recruit more employees because the location of Green
Palace is near with residential like Semolowaru, Nginden, etc. Green
Palace has 25 labors.
4. Water and electricity facility
Every company will use water and electricity facility. This facility is
facilitated by PLN and PDAM Surabaya.
Green Palace
Jl.Ir.H.Soekarno, Surabaya
Page 74
B. Layout
Land of Green Palace is 1000 m2 which consists of :
Parking lot for vehicles and motorcycles
Page 75
Security post place for security officers who monitor and control
safety of Green Palace
Service area place for customer to dine in
Display bakery
Restroom for customer only
Management office place for management to do administrative
activities, monthly meeting, etc
Raw material warehouse warehouse for raw material of bakery and
beverages
Page 77
INITIAL INVESTMENT
PRODUCTION AREA
No Item Supplier Amount Useful Life/
Year Price/ Unit Total
1 Convection Oven PT Mesin
Maksindo Surabaya 3 20 Rp 30.100.000 Rp 90.300.000
2 Mesin Mixer Horizontal
(Capacity: 45 kg)
PT Mesin
Maksindo Surabaya 2 8 Rp 5.200.000 Rp 10.400.000
3 Dough Moulder PT Mesin
Maksindo Surabaya 1 15 Rp 15.000.000 Rp 15.000.000
4 Dough Divider PT Mesin
Maksindo Surabaya 2 14 Rp 14.000.000 Rp 28.000.000
5 Dough Sheeter PT Mesin
Maksindo Surabaya 2 16 Rp 20.000.000 Rp 40.000.000
6 Up Right Freezer PT Mesin
Maksindo Surabaya 1 10 Rp 9.500.000 Rp 9.500.000
7 Chest Freezer -28 °C PT Mesin
Maksindo Surabaya 1 10 Rp 6.200.000 Rp 6.200.000
8 Blender PT Mesin
Maksindo Surabaya 3 5 Rp 700.000 Rp 2.100.000
9 Bread Slicer PT Mesin
Maksindo Surabaya 2 10 Rp 5.100.000 Rp 10.200.000
10 ”Tube Gas” 60 kg UD. WONOKOYO
PRIMA GAS 3 5 Rp 390.000 Rp 1.170.000
11 Table Toko Panca Jaya
Surabaya 1 5 Rp 1.500.000 Rp 1.500.000
12 Chair Toko Panca Jaya
Surabaya 10 5 Rp 85.000 Rp 850.000
Page 78
13 TV 21”
Hartono
Elektronika
Surabaya
1 8 Rp 700.000 Rp 700.000
Page 79
14 Stand Fan
Hartono
Elektronika
Surabaya
2 5 Rp 200.000 Rp 400.000
15 Exhaust Fan
Hartono
Elektronika
Surabaya
2 8 Rp 350.000 Rp 700.000
TOTAL Rp 217.020.000
Page 80
INITIAL INVESTMENT
CAFÉ
No Item Supplier Useful Life
/ Year Amount Price / Unit Total
1 Air Conditioner Hartono Elektronika
Surabaya 8 2 Rp 1.500.000 Rp 3.000.000
2 Table Toko Panca Jaya
Surabaya 5 8 Rp 150.000 Rp 1.200.000
3 Chair Toko Panca Jaya
Surabaya 5 20 Rp 85.000 Rp 1.700.000
4 Sofa Toko Panca Jaya
Surabaya 8 3 Rp 2.500.000 Rp 7.500.000
9 TV Flat Hartono Elektronika
Surabaya 10 1 Rp 5.175.000 Rp 5.175.000
10 Freezer Hartono Elektronika
Surabaya 10 1 Rp 2.500.000 Rp 2.500.000
11 Stove PT Mesin Maksindo
Surabaya 10 1 Rp 2.500.000 Rp 2.500.000
12 Microwave PT Mesin Maksindo
Surabaya 8 1 Rp 1.250.000 Rp 1.250.000
13 Frayer PT Mesin Maksindo
Surabaya 5 1 Rp 1.250.000 Rp 1.250.000
14 Dispenser PT Mesin Maksindo
Surabaya 5 1 Rp 960.000 Rp 960.000
15 Blender PT Mesin Maksindo
Surabaya 5 2 Rp 700.000 Rp 1.400.000
16 Meat Cutting
Machine
PT Mesin Maksindo
Surabaya 8 1 Rp 3.750.000 Rp 3.750.000
Page 81
11 Vacum Cleaner PT Mesin Maksindo
Surabaya 3 3 Rp 250.000 Rp 750.000
Total Rp 32.935.000
INITIAL INVESTMENT
OFFICE ROOM
No Item Supplier Useful Life /
Year Amount Price / Unit Total
1 Bookcase Toko Panca Jaya
Surabaya 8 1 Rp 500.000 Rp 500.000
2 Owner Table Toko Panca Jaya
Surabaya 5 1 Rp 1.500.000 Rp 1.500.000
3 Owner Chair Toko Panca Jaya
Surabaya 5 1 Rp 1.250.000 Rp 1.250.000
4 Staff Table Toko Panca Jaya
Surabaya 5 2 Rp 750.000 Rp 1.500.000
5 Staff Chair Toko Panca Jaya
Surabaya 5 2 Rp 150.000 Rp 300.000
7 Guest Chair Toko Panca Jaya
Surabaya 5 2 Rp 85.000 Rp 170.000
8 Fax Machine Hartono Elektronika
Surabaya 8 1 Rp 1.500.000 Rp 1.500.000
9 Telephone Hartono Elektronika
Surabaya 5 2 Rp 250.000 Rp 500.000
Page 82
10 TV 21” Hartono Elektronika
Surabaya 9 1 Rp 1.500.000 Rp 1.500.000
11 Printer Hartono Elektronika
Surabaya 5 2 Rp 700.000 Rp 1.400.000
12 Computer Hartono Elektronika
Surabaya 10 2 Rp 5.000.000 Rp 10.000.000
14 Dispenser PT Mesin Maksindo
Surabaya 5 1 Rp 960.000 Rp 960.000
15 Paper Shredder Hartono Elektronika
Surabaya 5 1 Rp 750.000 Rp 750.000
Total Rp 21.830.000
EQUIPMENT YEAR 2013
No Item Amount Unit Price / Unit Total
1 Ink Supplies 18 Bottle Rp 150.000 Rp 2.700.000
2 A4 Paper (Bola Dunia 80
gr) 5 Ream Rp 30.000 Rp 150.000
3 A3 Brown Envelope 10 Pcs Rp 30.000 Rp 300.000
4 Ballpoint 50 Pcs Rp 2.300 Rp 115.000
5 Receipt book 100 sheets 10 Unit Rp 2.500 Rp 25.000
6 Scissors 5 Unit Rp 3.000 Rp 15.000
Page 83
7 Glue 5 Unit Rp 5.000 Rp 25.000
8 Office tapes 100 Unit Rp 2.000 Rp 200.000
9 Staples 5 Unit Rp 15.000 Rp 75.000
10 Drinking Water Gallons
(refill) 25 Gallons Rp 8.000 Rp 200.000
11 Hand Soap 30 Pcs Rp 3.600 Rp 108.000
12 Sabun Cuci Piring 50 Pcs Rp 8.000 Rp 400.000
13 Toilet Deodorizer 24 Box Rp 7.500 Rp 180.000
14 Straw 25 Wraps Rp 5.500 Rp 137.500
15 Box (for bread) 60 Ream Rp 11.000 Rp 660.000
16 Box (for meal) 40 Ream Rp 14.000 Rp 560.000
17 Tissue 10 Box Rp 85.000 Rp 850.000
18 Lamp 100 Pcs Rp 35.000 Rp 3.500.000
19 Table cloth 20 Pcs Rp 8.100 Rp 162.000
20 Kitchen cloth 20 Pcs Rp 9.500 Rp 190.000
21 Tissue Box 10 Pcs Rp 10.000 Rp 100.000
22 Soap Case 10 Pcs Rp 3.500 Rp 35.000
24 Mirror 1 Pcs Rp 150.000 Rp 150.000
25 Clock 5 Pcs Rp 60.000 Rp 300.000
Page 84
26 Exbanner 1 Pcs Rp 60.000 Rp 60.000
27 Door mat 4 Pcs Rp 20.000 Rp 80.000
28 Trash bin 10 Pcs Rp 50.000 Rp 500.000
29 Mop 10 Pcs Rp 7.500 Rp 75.000
30 “MCK”/Bath, wash, toilet
Equipment 3 Set Rp 100.000 Rp 300.000
31 Toilet Tissue 6 Box Rp 85.000 Rp 510.000
32 Bucket 5 Pcs Rp 8.900 Rp 44.500
33 Fork 30 Pcs Rp 5.000 Rp 150.000
34 Tea spoon 20 Pcs Rp 3.000 Rp 60.000
35 Spoon 30 Pcs Rp 3.500 Rp 105.000
36 Plate 30 Set Rp 10.000 Rp 300.000
37 Saucer 5 Pcs Rp 10.000 Rp 50.000
38 Salt and pepper shaker 10 Pcs Rp 5.000 Rp 50.000
39 Stainless thermos 1 Pcs Rp 450.000 Rp 450.000
40 Ice cube tongs 3 Pcs Rp 5.000 Rp 15.000
41 Bowl 15 Pcs Rp 7.500 Rp 112.500
42 Soup spoon 20 Pcs Rp 20.000 Rp 400.000
43 Food Pan 1 Pcs Rp 110.000 Rp 110.000
Page 85
44 Big plate 15 Pcs Rp 20.000 Rp 300.000
45 Cutting board 2 Pcs Rp 35.000 Rp 70.000
46 Knife 5 Pcs Rp 89.000 Rp 445.000
47 Pan 2 Pcs Rp 125.000 Rp 250.000
48 Bamboo tray 5 Pcs Rp 45.000 Rp 225.000
49 Soy sauce bottle 5 Pcs Rp 60.000 Rp 300.000
50 Sponges 10 Pcs Rp 2.000 Rp 20.000
51 Electric home fragrance 4 Pcs Rp 60.000 Rp 240.000
52 Glass cleaner (refill) 5 Pcs Rp 12.000 Rp 60.000
53 Porcelain cleaner 5 Pcs Rp 10.000 Rp 50.000
54 Dish soap 10 Pcs Rp 15.000 Rp 150.000
55 Floor cleaner 10 Pcs Rp 15.000 Rp 150.000
56 Drinking water 5 Box Rp 14.000 Rp 70.000
57 Broom 5 Pcs Rp 15.000 Rp 75.000
58 Plastics (1 kg per pcs) 5 Pcs Rp 5.000 Rp 25.000
59 Plastic bag 10 Pcs Rp 7.500 Rp 75.000
60 Water dispenser 3 Pcs Rp 50.000 Rp 150.000
61 Bread, Pastry & Cup Cake
baskets 100 Pcs Rp 20.000 Rp 2.000.000
Page 86
62 Tray 15 Pcs Rp 15.000 Rp 225.000
63 Tongs 15 Pcs Rp 35.000 Rp 525.000
64 “Tube Gas” 1 Pcs Rp 95.000 Rp 95.000
65 Frayer 1 Pcs Rp 1.250.000 Rp 1.250.000
66 Mask 20 Pcs Rp 35.000 Rp 700.000
67 Gloves 240 Pcs Rp 9.000 Rp 2.160.000
68 Cool Box 3 Pcs Rp 200.000 Rp 600.000
69 Glass 100 Pcs Rp 10.000 Rp 1.000.000
70 Sauce bowl 50 Pcs Rp 10.500 Rp 525.000
71 Salad bowl 50 Pcs Rp 65.000 Rp 3.250.000
72 Ice Cream spoon 200 Pcs Rp 2.200 Rp 440.000
73 Ice Cream glass 200 Pcs Rp 9.000 Rp 1.800.000
74 Toothpick 50 Box Rp 2.000 Rp 100.000
TOTAL Rp 31.834.500
Page 87
INITIAL INVESTMENT
GREEN PALACE
No Keterangan Unit Useful Life / Year Total Cost
1 Land 1000 m2 - Rp 1.850.000.000
2 Building 300 m2 25 Rp 750.000.000
3 Car 1 unit 10 Rp 150.000.000
Total Rp 2.750.000.000
Page 89
D. Raw Material Supplier
Most of the Green Palace’s suppliers are chosen from Surabaya and there are some suppliers from other
cities and overseas such as Netherland and Rusia. The suppliers’ lists are shown as bellow:
RAW MATERIALS
2014
No Item Supplier Usefu
l Life Time Price / Unit Amount Unit Total / month
1 High protein flour
(Bogasari)
PT Sari Pangan
Sejati Surabaya 10 Day
Rp
164.000 1 sack Rp 492.000
2 Medium protein flour PT Sari Pangan
Sejati Surabaya 2 Week
Rp
54.500 1 sack Rp 109.000
3 Eggs
PT Indoperkasa
Multi Sukses
Surabaya
5 Day Rp
15.500 50 kg Rp 4.650.000
4 Sugar Sugar Group
Company 2 Week
Rp
9.500 100 kg Rp 1.900.000
5 Vegetable oil
PT Indofood
Sukses Makmur
Pasuruan
5 Day Rp
11.400 10 liter
Rp
684.000
6 Vanilla extract
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
10.000 10 Sachet
Rp
600.000
Page 90
7 Vanilla paste
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
10.000 4 kg
Rp
240.000
8 Vanilla powder
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
15.000 4 kg
Rp
360.000
9 Food flavouring
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
16.000 3 kg
Rp
288.000
10 Yeast flour, maizena,
wheat flour
Pride Food
Cameroon 2 Week
Rp
87.000 10 kg
Rp
1.740.000
11
Milk (liquid, powder,
sweetened condensed
milk)
Nestle Rungkut
Surabaya 5 Day
Rp
10.000 8 kg
Rp
480.000
12 Salt PT Sumatraco
Surabaya 1
Mont
h
Rp
1.000 1 kg
Rp
1.000
13 Margarine
PT Indofood
Sukses Makmur
Pasuruan
10 Day Rp
12.500 10 kg
Rp
375.000
14 Shreddered beef Saudaraku Bekasi 10 Day Rp
25.000 7 kg
Rp
525.000
15 Food colouring
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
70.000 7 Sachet
Rp
1.960.000
16 Buttons mushroom Indogrosir
Surabaya 5 Day
Rp
14.000 3 kg
Rp
252.000
17 Straw mushroom Indogrosir
Surabaya 5 Day
Rp
56.000 3 kg
Rp
1.008.000
19 Coconut Indogrosir 1 Day Rp 2 kg Rp
Page 91
Surabaya 9.500 570.000
20 Peanut Indogrosir
Surabaya 5 Day
Rp
75.000 3 kg
Rp
1.350.000
22 Chives Indogrosir
Surabaya 3 Day
Rp
30.000 1 kg
Rp
300.000
23 Corn Indogrosir
Surabaya 1 Day
Rp
15.000 5 kg
Rp
2.250.000
24 Lettuce Indogrosir
Surabaya 1 Day
Rp
10.000 1 kg
Rp
300.000
25 Tomato Indogrosir
Surabaya 3 Day
Rp
30.000 3 kg
Rp
900.000
26 Seaweed sheets Indogrosir
Surabaya 10 Day
Rp
50.000 1 kg
Rp
150.000
27 Onion Indogrosir
Surabaya 3 Day
Rp
16.000 1 kg
Rp
160.000
28 Green vegetable Indogrosir
Surabaya 1 Day
Rp
3.000 1 kg
Rp
90.000
29 Sweet corn Indogrosir
Surabaya 1 Day
Rp
18.750 6 kg
Rp
3.375.000
30 Potato Indogrosir
Surabaya 2 Day
Rp
9.000 8 kg
Rp
1.080.000
31 Red beans Indogrosir
Surabaya 5 Day
Rp
16.900 5 kg
Rp
507.000
32 French fries (frozen
food) PT Farmhouse 3 Day
Rp
22.000 8 kg
Rp
1.760.000
33 Cinnamon powder Indogrosir
Surabaya 3 Day
Rp
10.000 1 kg
Rp
100.000
34 Carrot Indogrosir
Surabaya 2 Day
Rp
37.500 3 kg
Rp
1.687.500
Page 92
35 Pandan leaves Indogrosir
Surabaya 5 Day
Rp
13.500 2 kg
Rp
162.000
36 Ginger Indogrosir
Surabaya 5 Day
Rp
20.000 3 kg
Rp
360.000
37 Lime Indogrosir
Surabaya 3 Day
Rp
4.500 2 kg
Rp
90.000
38 Almond
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
24.500 3 kg
Rp
294.000
39 Gelatin Swallow Group
Pandaan 2 Week
Rp
1.800 120 Sachet
Rp
432.000
40 Caviar chocolate Alam Coklat
Tanggerang 1 Week
Rp
20.000 5 kg
Rp
400.000
41 Chocolate powder Alam Coklat
Tanggerang 1 Week
Rp
10.000 5 kg
Rp
200.000
42 Milk Cooking
Chocolate
Alam Coklat
Tanggerang 3 Day
Rp
50.000 5 kg
Rp
2.500.000
43 Green Tea Indogrosir
Surabaya 2 Week
Rp
80.000 1 kg
Rp
160.000
44 Sausage (Bernardi) PT Eloda Mitra
Sidoarjo 5 Day
Rp
40.000 10 pack
Rp
2.400.000
45 Tomato & chilli sauce PT Heinz ABC 10 Day Rp
16.000 10 kg
Rp
480.000
46 Thousand Island sauce PT Heinz ABC 10 Day Rp
30.000 4 kg
Rp
360.000
47 Raisin
PT Arta Boga
Cemerlang
Surabaya
2 Week Rp
11.500 5 kg
Rp
115.000
48 Sugar-apple jam Western Mulberry 1 Week Rp 5 kg Rp
Page 93
4.000 80.000
49 Blueberry jam Western Mulberry 1 Week Rp
24.000 5 kg
Rp
480.000
50 Strawberry jam Western Mulberry 1 Week Rp
1.000 5 kg
Rp
20.000
51 Durian jam Western Mulberry 1 Week Rp
6.700 5 kg
Rp
134.000
52 Pinapple sauce Western Mulberry 1 Week Rp
16.000 5 kg
Rp
320.000
53 Apple sauce Western Mulberry 1 Week Rp
16.000 5 kg
Rp
320.000
54 Peach sauce Western Mulberry 1 Week Rp
16.500 5 kg
Rp
330.000
55 Oregano tea Indogrosir
Surabaya 2 Week
Rp
60.000 2 kg
Rp
240.000
56 Strawberry powder
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
27.000 5 kg
Rp
540.000
57 Strawberry cream
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
27.000 5 kg
Rp
540.000
58 Pandan extract
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
5.500 5 kg
Rp
110.000
59 Caramel
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
48.000 4 Box
Rp
768.000
60 Mocca PT Arta Boga
Cemerlang 1 Week
Rp
20.000 2 kg
Rp
160.000
Page 94
Surabaya
61 Beef Rumah Daging
Olahan Saudaraku 1 Day
Rp
35.000 3 kg
Rp
3.150.000
62 Chicken Rumah Daging
Olahan Saudaraku 1 Day
Rp
35.000 3 kg
Rp
3.150.000
63 Beef Bacon Rumah Daging
Olahan Saudaraku 5 Day
Rp
35.000 3 kg
Rp
630.000
64 Orchid Butter Happy
Salad Oil
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
40.500 3 kg
Rp
486.000
65 Squid PT Sekar Laut
Tbk. Jakarta 2 Day
Rp
52.000 2 kg
Rp
1.560.000
66 Tuna PT Sekar Laut
Tbk. Jakarta 3 Day
Rp
78.000 3 kg
Rp
2.340.000
67 Danish Pastry
Margarine
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
15.750 1 kg
Rp
63.000
68 Puff Pastry
PT Arta Boga
Cemerlang
Surabaya
2 Week Rp
600.000 1 Pack
Rp
1.200.000
69 White butter
PT Indofood
Sukses Makmur
Pasuruan
1 Week Rp
13.000 2 kg
Rp
104.000
70 Salmon PT Sekar Laut
Tbk. Jakarta 2 Day
Rp
90.000 3 kg
Rp
4.050.000
71 Sandwich Spread
PT Arta Boga
Cemerlang
Surabaya
1 Mont
h
Rp
150.000 2 liter
Rp
300.000
Page 95
72 Tuna/Beef/Chicken
spread
PT Arta Boga
Cemerlang
Surabaya
2 Week Rp
47.000 1 liter
Rp
94.000
73 White Sprinkle
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
20.000 2 kg
Rp
240.000
74 Bread Improve
PT Arta Boga
Cemerlang
Surabaya
2 Week Rp
890.000 1 Box
Rp
1.780.000
75 Choco Chips Alam Coklat
Tanggerang 5 Day
Rp
20.000 1 kg
Rp
120.000
76 White Chocolate Alam Coklat
Tanggerang 1 Week
Rp
15.600 5 kg
Rp
312.000
77 Jelly powder Swallow Group
Pandaan 2 Week
Rp
14.000 8 kg
Rp
224.000
78 Banana Hokky Surabaya 1 Day Rp
2.500 3 kg
Rp
225.000
79 Strawberry Hokky Surabaya 2 Day Rp
16.000 8 kg
Rp
1.920.000
80 Kiwi Hokky Surabaya 2 Day Rp
19.500 5 kg
Rp
1.462.500
81 Orange Hokky Surabaya 5 Day Rp
11.000 5 kg
Rp
330.000
82 Peach Hokky Surabaya 2 Day Rp
18.500 2 kg
Rp
555.000
83 Apple Hokky Surabaya 2 Day Rp
50.000 8 kg
Rp
6.000.000
84 Pinapple Hokky Surabaya 2 Day Rp
6.000 3 kg
Rp
270.000
Page 96
85 Lychee Hokky Surabaya 2 Day Rp
17.700 3 kg
Rp
796.500
86 Lemon Hokky Surabaya 5 Day Rp
90.000 3 kg
Rp
1.620.000
87 Melons Hokky Surabaya 2 Day Rp
10.000 8 kg
Rp
1.200.000
88 Avocado Hokky Surabaya 3 Day Rp
28.000 8 kg
Rp
2.240.000
89 Soursop Hokky Surabaya 2 Day Rp
15.000 3 kg
Rp
675.000
90 Watermelon Hokky Surabaya 3 Day Rp
12.000 10 kg
Rp
1.200.000
91 Cappucino powder PT Kopi Kapal
Api 1 Week
Rp
62.000 4 Box
Rp
992.000
92 Espresso powder PT Kopi Kapal
Api 1 Week
Rp
48.000 4 Box
Rp
768.000
93 Syrup Western Mulberry 2 Week Rp
90.000 10 kg
Rp
1.800.000
94 Brown sugar Indogrosir
Surabaya 3 Day
Rp
13.500 2 kg
Rp
270.000
95 White bread PT Nippon
Indonesia 1 Day
Rp
9.000 7 kg
Rp
1.890.000
96 Bread flour
PT Arta Boga
Cemerlang
Surabaya
10 Day Rp
87.000 8 kg
Rp
2.088.000
97 Pepper - 2 Week Rp
1.000 1 kg
Rp
2.000
98 Tiramisu PT Arta Boga
Cemerlang 3 Day
Rp
100.000 3 kg
Rp
3.000.000
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Surabaya
99 Baking Soda
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
40.000 5 kg
Rp
800.000
100 Oreo - 1 Week Rp
32.500 3 kg
Rp
390.000
101 Honey Madu Nusantara 10 Day Rp
40.000 5 Bottle
Rp
600.000
102 Cheese Belanda 1 Week Rp
17.500 12 kg
Rp
840.000
103 Slice cheese Belanda 1 Week Rp
19.500 8 kg
Rp
624.000
104 Mozarella chesse Belanda 1 Week Rp
19.500 4 kg
Rp
312.000
105 Burger buns
PT Arta Boga
Cemerlang
Surabaya
2 Day Rp
1.500 80 pcs
Rp
1.800.000
106 Mayonaise
PT Arta Boga
Cemerlang
Surabaya
5 Day Rp
30.000 5 kg
Rp
900.000
107
Seasoning powder
(BBQ, cheese, roasted
corn, etc.)
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
15.000 5 kg
Rp
300.000
108 Spaghetti
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
420.000 3 Box
Rp
5.040.000
109 Tea bags PT Sinar Sosro
Surabaya 1 Week
Rp
7.500 3 Pack
Rp
90.000
110 Mineral Water (aqua) PT Tirta 2 Week Rp 4 Box Rp
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Investama 44.500 356.000
111 Soft Drink (coke,
sprite, fanta)
Coca Cola
Company
Rungkut Sier
Surabaya
1 Week Rp
34.000 3 Crates
Rp
408.000
112 Tea bottle PT Sinar Sosro
Surabaya 1 Week
Rp
30.000 4 Crates
Rp
480.000
113 Yogurt
PT Arta Boga
Cemerlang
Surabaya
3 Day Rp
8.000 7 liter
Rp
560.000
114 Oat Meal - 2 Week Rp
36.000 7 Tin
Rp
504.000
115 Diet sugar (Tropicana
slim) - 2 Week
Rp
45.000 7 Box
Rp
630.000
116 Rice - 3 Day Rp
5.500 3 kg
Rp
165.000
117 Flavouring powder
PT Arta Boga
Cemerlang
Surabaya
2 Week Rp
54.000 2 box
Rp
216.000
118 Soft ice cream milk
powder
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
45.000 7 kg
Rp
1.260.000
119 Ice cream cone
PT Arta Boga
Cemerlang
Surabaya
1 Week Rp
233 200 Pcs
Rp
186.680
120 Stabilizer Emulsifiaer
Mix
PT Arta Boga
Cemerlang
Surabaya
3 Day Rp
38.400 3 liter
Rp
1.152.000
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121 Soft Ice Cream powder
PT Arta Boga
Cemerlang
Surabaya
3 Day Rp
44.000 3 kg
Rp
1.320.000
122 Coffee PT Kopi Kapal
Api 5 Day
Rp
4.800 5 Box
Rp
144.000
123 Plastics (packaging) UD Anugrah
Abadi Surabaya 2 Week
Rp
750.000 1 sack
Rp
1.500.000
TOTAL Rp
111.923.180
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1 Month: 30 Days
1 Month: 4 Weeks
Assumption: the usage of raw materials is equal every month
COOPERATION CONTRACT
Green Palace has a contract with suppliers as follows:
1. PT Santoso Makmur Abadi Surabaya
Green Palace makes contract with PT Santoso Makmur Abadi Surabaya for
Bogasari flour products (5 years).
2. PT Sari Pangan Sejati Surabaya (Main Supplier)
Green Palace makes contract with PT Sari Pangan Sejati Surabaya for
Bogasari flour products (4 years).
3. PT Indoperkasa Multi Sukses Surabaya (Main Supplier)
Green Palace makes contract with PT Indoperkasa Multi Sukses Surabaya for
eggs (5 years).
4. UD Sumber Dadi Surabaya
Green Palace makes contract with UD Sumber Dadi Surabaya for eggs (5
years).
5. Sugar Group Company
Green Palace makes contract with Sugar Group Company for sugar (5 years).
6. PT Indofood Sukses Makmur Pasuruan
Green Palace makes contract with PT Indofood Sukses Makmur Pasuruan for
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vegetable oil and margarine (5 years).
7. PT Arta Boga Cemerlang Surabaya
Green Palace makes contract with PT Arta Boga Cemerlang Surabaya for
vanilla extract, vanilla paste, vanilla powder, food flavorings, food colouring,
almond, raisin, strawberry powder, strawberry cream, pandan extract,
caramel, mocca, orchid butter happy salad oil, danish puff pastry, sandwich
spread, tuna/beef/chicken spread, white sprinkle, bread improve, bread flour,
tiramisu, baking soda, burger buns, mayonaise, seasoning powder, spaghetti,
yogurt, flavouring powder, milk ice cream powder, ice cream cone, emulisfier,
and soft ice cream (5 years).
8. Pride Food Cameroon
Green Palace makes contract with Pride Food Cameroon for yeast flour,
maizena, and wheat flour (5 years).
9. Nestle Rungkut Surabaya
Green Palace makes contract with Nestle Rungkut Surabaya for milk (5
years).
10. PT Sumatraco Surabaya
Green Palace makes contract with PT Sumatraco Surabaya for salt (5 years).
11. Saudaraku Bekasi
Green Palace makes contract with Saudaraku Bekasi for shredded beef (5
years).
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12. Indogrosir Surabaya
Green Palace makes contract with indogrosir for vegetables.
13. Swallow Group Pandaan
Green Palace makes contract with Swallow Group Pandaan for gelatine and
jelly powder (5 years).
14. Alam Coklat Tanggerang
Green Palace makes contract with Alam Coklat Tanggerang for chocolate (5
years).
15. PT Eloda Mitra Sidoarjo
Green Palace makes contract with PT Eloda Mitra Sidoarjo for sausage (3
years).
16. PT Heinz ABC
Green Palace makes contract with PT Heinz ABC for tomato, chilli, and soy
sauce (5 years).
17. Western Mulberry
Green Palace makes contract with Western Mulberry for varians of jam (5
years).
18. Rumah Daging Olah Saudaraku
Green Palace makes contract with Rumah Daging Olah Saudaraku for canned
food (3 years).
19. Madu Nusantara
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Green Palace makes contract with Madu Nusantara for honey (3 years).
20. PT Sekar Laut. Tbk Jakarta
Green Palace makes contract with PT Sekar Laut. Tbk Jakarta for seafood
product (3 years).
21. PT Sinar Sosro Surabaya
Green Palace makes contract with PT Sinar Sosro Surabaya for tea bottle and
tea bags (5 years).
22. PT Tirta Investama
Green Palace makes contract with PT Tirta Investama for drinking water (5
years).
23. Coca Cola Company Rungkut Sier Surabaya
Green Palace makes contract with Coca Cola Company Rungkut Sier
Surabaya for soft drinks (5 years).
24. PT Farmhouse
Green Palace makes contract with PT Farmhouse for frozen French fries (5
years).
25. PT Kapal Api
Green Palace makes contract with PT Kapal Api for coffee (5 years).
26. UD Anugerah Abadi Surabaya
Green Palace makes contract with UD Anugerah Abadi Suarabaya for plastics
packanging (5 years).
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27. PT Nippon Indonesia
Green Palace makes contract with PT Nippon Indonesia for white bread (5
years).
28. Hokky Surabaya
Green Palace makes contract with Hokky Surabaya for fruits (3 years).
Capacity
Production Capacity of “Green Palace” in one day (Early 2014)
Type Production Capacity Times each production
Bread ± 1 Year 268 pcs
Cup Cake ± 1 Year 79 pcs
Cookies ± 1 Year 109 cookies
Pastry ± 1 Year 142 pcs
Ice Cream ± 1 Year 23 ice cream
Green Palace production Limitation:
1. The bread color should be perfect
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2. Dimension of the bread should be remaining the same.
3. Quality and constant taste for long period
4. Good Packaging
Solution to minimize the limitation:
1. Every employee should have training and basic skills.
2. Maintenance the machine every 2-3 years
3. Have a protocol to set the temperature while cook.
Business Authority
To build a business in Indonesia, in this case we as “Green Palace” need an
authority that issued by local government to make sure that our business run
legally. (Process for Indonesian People)
1) NPWP (Nomor Pokok Wajib Pajak)
a. NPWP is a registered number that every citizen in this country
must have; this is required for the legal business authority.
b. Step by Step to make NPWP
i. Fill the Form
ii. Copy of ID Card
iii. Letter of authority from local government to make sure
that your business exist.
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2) SIUP (Surat Ijin Perdagangan)
a. The main function of this letter, that we can run this business
legally. Issued by industrial department.
Step by Step to make SIUP
i. Fill the Form
ii. Copy of NPWP
iii. Copy of SIT/UUG
iv. Copy of ID Card
v. Copy of Family Card
vi. Company Sign & Stamp
3) SDU (Surat Ijin Domisili Usaha)
a. SDU is one of the letters of authority for province level. This
letter describes about investment, and to measure big or small
SDU by depens on the building and investment.
4) SITU (Surat Ijin Tempat Usaha)
This letter, provide about government give us the authority to
build a business.
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5) Health Department (Dep.kes RI No. 739/13.01/94)
a. Halal Certificate
For most than 90% of food industry in indonesia, must
have halal certificate, as we know that 90% of our
population is Muslim, so we must produce food that
have halal certificate.
Step by step to issued “Halal Certificate”
1. The Raw Material Should be Halal
2. Letter from local “MUI”
3. Halal Guarantee
b. TDB (Tanda Daftar Perusahaan)
This letter is the prove, that your business is running in
good condition, as our regulation at UU no 3 1982
about “Registered Company”
c. IMB (Ijin Mendirikan Bangunan)
This letter is a proved that our building is registered and
has the authority to run business.
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EXPENDITURE CYCLE OF GREEN PALACE
Purchasing materials will be conducted periodically. For the new
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supplier, he/she will send a proposal or catalogs related with their products.
Then, the warehouse staff and purchasing will discuss it together with owner
whether accepting or rejecting the proposal.
Before purchasing material from supplier, warehouse and purchasing
staff will inspect the availability of materials. If there are some enough stocks,
production process will be conducted. Otherwise, if shortage happened
purchasing department creates two (2) copies of Purchase Requisition (PR)
manually and gives it to the owner. Owner is the one who authorize about the
purchasing of materials. In this case, there are two conditions: PR will be
accepted or rejected. For the rejected PR, it will be carried back to warehouse
staff and discuss it further. But, for the accepted one, owner will sign it, the
original will be archived and for the second one will go to the purchasing
department.
Purchasing will make a Purchase Order (PO) and call certain supplier
(assumes that supplier has the material needed). After that, supplier will
prepare the materials ordered and deliver it to the Green Palace’s warehouse.
When the materials arrive, warehouse and purchasing staff will check whether
the materials are proper or not. If the materials aren’t proper or damaged,
purchasing staff will give it back to supplier and changes it with the proper
one. For the proper one, warehouse staff will sign the shipping notice (SN)
from suppliers. Later, the warehouse staff will keep the second copy of SN
and the original one belongs to supplier. Warehouse staff also gets the second
copy of invoice and directly gives it back to the owner. The original one will
be obtained after settlement.
Payment will be conducted via transfer, considering the material
amount. When the payment reaches the due date, supplier will confirm the
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owner to do payment. After transferring, owner will fax their transfer slip to
supplier. The original one will be archived by owner and then the supplier will
give the original invoice with PAID stamp to owner and directly archives it.
After partial and full payment have finished, then owner gives it to accounting
to be recorded.
REVENUE CYCLE OF GREEN PALACE
Green Palace has to systems, first is customers go to Green Palace and
directly buy all their needs, and the rest is delivery service. But, the delivery
service is limited with minimum purchase of Rp 200,000. Customers can call
the marketing reps of Green Palace, and then they will note all of customer’s
orders. After that, marketing reps give their notes (form of memo) to the
production site to process it further. After customer’s orders are finished,
marketing reps make two (2) copies of shipping notice with invoice and then
courier is ready to deliver those products. When products have already come
to the customer, he/she (customer) will see the shipping notice, sign it, gives
the money to the courier. Later, customer will get second copy of shipping
notice accompanied with their orders. Then, courier will give the original
shipping notice with money to the cashier and archive it.
For the customers who directly come to the store, they can pick a tray
and looking for breads, cookies, cakes, and etc. After fulfilling all of their
needs, they have to go to cashier to do payment. Payment is divided into two
(2): cash and using debit card. For the cash one, cashier will give the invoice
and packaged products after customers finish their payment. Whereas the
debit one, customers have to give their card to the cashier, cashier will input it
to the computer, customers type password into debit machine, and finally
cashier will carry back the debit card along with products, invoice, and debit
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slip to customers.
Pre-Operational Scheduling
At the beginning of our business of Green Palace, we arrange some of
activities which related with our operational activities, they are:
1. Survey (STP and surveying the competitor) Green Palace
Survey done in order to look for and determine the target market of
Green Palace, therefore at the level of development and
implementation of Green Palace business will be straight to the
targeted customers. Besides survey which done directly by the
company, the survey also done by some steps of analysis regarding
about strength, weakness, opportunity, and threat. Green Palace also
analyze of whomever to be the competitors which will be any
obstacles of Green Palace’s business. By doing the survey for its
competitors then the obstacles will be able to be minimized easily by
showing our company competitive advantages and uniqueness to our
customers therefore, Green Palace will grow, develop and sustain even
though within certain time of period there will be competitors who
will make the similar business in Surabaya.
2. Selecting the Location
Green Palace is located in Jl. Ir.H.Soekarno, beside Soto Ayam
Lamongan Cak Har, telp: (031) 5936721. As the owner consider about
cost and efficiency, place for production and café are located in the
same place. This location is chosen because we see the potential
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market in this new place. Since Jl.Ir.H.Soekarno is a new business
district in East Surabaya, Green Palace will get the attention of
Surabaya people, moreover this location is close with the residential
like Semolowaru, Nginden, Timpotika and there will also the coming
apartment building of The Kertajaya Apartment and Resident etc
which will add more possibility of customers.
3. Permission
In making a business entity it is a must with a legal permission from
the government. The management of the company has to take care of
all the regulation requirements in order to support and make the
business will run smoothly. For example: handling the NPWP (Nomor
Pokok Wajib Pajak) which is needed in getting the permission to build
the business. NPWP is an evidence that the applicant is legally and
approved tax registered by the government and country. Then,
handling for the SIUP (Surat Izin Perdagangan) after it go for SDU
(Surat Izin Domisili Usaha), SITU (Surat Izin Tempat Usaha), An
approved from the Health Department, Halal approved, TDP (Tanda
Daftar Perusahaan), IMB (Izin Mendirikan Bangunan) and
Advertisement Permission.
4. Building
Making the building is a must for the business implementation. The
construction of the Green Palace will be done by the selected
architects whom are the owner’s colleagues therefore the cost will be
not that expensive. Land of Green Palace is 1000 m2 which consists
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of: Parking lot for vehicles and motorcycles; Security post, a place for
security officers who monitor and control safety of Green Palace;
Service area, a place for customer to dine in; Display bakery;
Restroom for customer only; Management office, a place for
management to do administrative activities, monthly meeting, etc;
Raw material warehouse, a warehouse for raw material of bakery and
beverages.
5. Interior Design
Green Palace will be designed as its name with the green ambiance like in the
park. The floor will be made from the stones, and the separators of the walls
will be made from the wood. And also with the green grass and the fountain
with water flows. In the middle section of the building there will be an open
kitchen concept which customers can see through the transparent separators.
At the cafe section which located on the upper floor, there will be some
wooded chairs and tables with some green trees and flowers, with green grass
on the floor. In the evening or in the dark, there will be cozy lighting which
will make the atmosphere warm and friendly.
6. Employees Recruitment and Selection
Employees recruitment conducted in two ways, there are:
a. Make advertisement on mass media like newpapers
b. Use the network system which is trusted for example: information
taken from the business relation or business network
7. Selecting the Suppliers, Buying the Equipments and Raw Materials
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Before buying the tools and equipments we firstly done a survey to some
qualified stores and suppliers with reasonable price. After determining the
right suppliers that we need, then the buying transaction will be soon
conducted.
8. Launching (Opening)
Symbols Activities
Optimistic
Time
In
week
Normal
Time
in
week
Optimistic
Time
in
week
ET
(week) Previously
A Survey (STP & Surveying
Competitors) Green Palace 3 4 5 4 -
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The grand opening and launching wil be held in one day with fireworks
attraction on Sunday to the society as the opening and introduction ceremony
of Green Palace. After all the preparations of the grand opening and launching
get prepared then the last point to do is doing an intense promotion, which
Green Palace will come up with design and product which are new and offer
new products and with healthy, quality and taste delicious and the location
which sets as a cozy café. The concept that we have is different and we will
do promotion for the external parties so then customers will recognize Green
Palace’s existence. Promotion will be done by making some advertisement in
mass media like newspaper and billboards in some points of crowded areas
and neighborhood.
Some efforts can be done by Green Palace to avoid the construction project
becoming late especially on the critical line that is when the contruction of the
building which takes normal time of 48 weeks or equal with 1 year, the owner
does the recruitment in another places and looks for another alternatives of
B Selecting the Location 2 3 5 4 A
C Permission 2 3 4 3 B
D Contructing the Building 24 48 72 48 C
E Design Interior 2 3 5 4 C
F Employees Selection &
Recruitment 5 7 8 7 C
G
Selecting the suppliers,
Buying equipments, & raw
materials
4 5 7 6 C
H Launching (Opening) 5 7 9 7 D, E. F.
G
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suppliers of the raw materials, equipments, tools of Green Palace so when the
contruction of the building done then all the processes are ready with the
situation of sufficient employees and get the right suppliers.
The environment impact (social and economy)
1. Employees Safety
In production process there is no dangerous risks that can put the
employees in danger but, is there is incident happens in the production
process then the owner will bear the cost till employees get cured and
can get back to work. In production process, it is available for hand
gloves and mask. Besided mask and hand gloves, Green Palace also
provide the estinguisher tubes in case of fire. Exhaust fans also
available for good air circulation in the Green Palace therefore the
employees will get fresh air and feel comfortable while working inside
the Green Palace. For those employees whom are expecting there will
be given a leave for 2 months. This is given to avoid the risks on doing
the job. The company will cut the salary of the employees when they
leave more than the stated policy. Moreover, when the employees
come into the production area, their hands have to be clean and steril
so then the higienic of the production process maintained. All
employees will be given THR based on the policy.
2. Environmental Impact
Green Palace has no negative impacts towards the environment
because there is no toxic wastes which made from the production
process. Some wastes are used cooking oils, plastic bags from the
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cooking oil, powder, and butter. All these wastes are not toxic for the
environment. Usually the cleaning staffs will take the garbages in the
early morning.
3. Social-Economy Impact
if there are some unsold products of Green Palace, then Green Palace
will give it to the orphanage house, or another social institution in
Surabaya, for example: the orphanage house Rumah Singgah Sekar
and Rumah Singgah Jagir in Surabaya. And also give some to the
employees.
FINANCIAL ASPECT
A. FINANCING
Green Palace (GP) is a sole proprietorship and it will be built in 2013. The
financial structure of GP consists of seven (7) investors. Total capital is as much as
Rp3.728.606.500, so that each investor contributes Rp 532.658.071. Seven investors
who involve on the opening of GP are Mr.Lim, Ms. Rolanda, Ms.Surya, Ms.Jayanthi,
Ms.Santika, Ms.Tsi, and Ms.Zaenab. Capital of Rp3.728.606.500 uses to construct
the building and decoration, buy some equipment and supplies for production
process, and be used for the purposes of marketing activities and other operational
costs such as for promotion, training and human resource development as well as
maintenance for machinery.
Profit sharing will be based on the amount of capital paid by each investor.
Because of the same amount of paid capital so that the profit sharing has the same
ratio for each of them. In the event of increasing costs in the company's operations,
GP has certain amount of reserve collected by each investor during a certain period.
Page 132
INITIAL INVESTMENT FOR PRODUCTION AREA DURING 2013-2017
No Item Supplier Amount Useful Life/
Year Price/ Unit Total
1 Convection Oven PT Mesin Maksindo
Surabaya 3 20 Rp 30.100.000 Rp 90.300.000
2 Mesin Mixer Horizontal
(Capacity: 45 kg)
PT Mesin Maksindo
Surabaya 2 8 Rp 5.200.000 Rp 10.400.000
3 Dough Moulder PT Mesin Maksindo
Surabaya 1 15 Rp 15.000.000 Rp 15.000.000
4 Dough Divider PT Mesin Maksindo
Surabaya 2 14 Rp 14.000.000 Rp 28.000.000
5 Dough Sheeter PT Mesin Maksindo
Surabaya 2 16 Rp 20.000.000 Rp 40.000.000
6 Up Right Freezer PT Mesin Maksindo
Surabaya 1 10 Rp 9.500.000 Rp 9.500.000
7 Chest Freezer -28 °C PT Mesin Maksindo
Surabaya 1 10 Rp 6.200.000 Rp 6.200.000
8 Blender PT Mesin Maksindo
Surabaya 3 5 Rp 700.000 Rp 2.100.000
9 Bread Slicer PT Mesin Maksindo
Surabaya 2 10 Rp 5.100.000 Rp 10.200.000
10 ”Tube Gas” 60 kg UD. WONOKOYO
PRIMA GAS 3 5 Rp 390.000 Rp 1.170.000
11 Table Toko Panca Jaya
Surabaya 1 5 Rp 1.500.000 Rp 1.500.000
12 Chair Toko Panca Jaya
Surabaya 10 5 Rp 85.000 Rp 850.000
13 TV 21” Hartono Elektronika 1 8 Rp 700.000 Rp 700.000
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Surabaya
14 Stand Fan
Hartono Elektronika
Sby 2 5 Rp 200.000 Rp 400.000
15 Exhaust Fan
Hartono Elektronika
Sby 2 8 Rp 350.000 Rp 700.000
TOTAL Rp 217.020.000
INITIAL INVESTMENT FOR CAFE DURING 2013-2017
No Item Supplier Useful Life /
Year Amount Price / Unit Total
1 Air Conditioner Hartono Elektronika
Surabaya 8 2 Rp 1.500.000 Rp 3.000.000
2 Table Toko Panca Jaya Surabaya 5 8 Rp 150.000 Rp 1.200.000
3 Chair Toko Panca Jaya Surabaya 5 20 Rp 85.000 Rp 1.700.000
4 Sofa Toko Panca Jaya Surabaya 8 3 Rp 2.500.000 Rp 7.500.000
9 TV Flat Hartono Elektronika
Surabaya 10 1 Rp 5.175.000 Rp 5.175.000
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10 Freezer Hartono Elektronika
Surabaya 10 1 Rp 2.500.000 Rp 2.500.000
11 Stove PT Mesin Maksindo
Surabaya 10 1 Rp 2.500.000 Rp 2.500.000
12 Microwave PT Mesin Maksindo
Surabaya 8 1 Rp 1.250.000 Rp 1.250.000
13 Frayer PT Mesin Maksindo
Surabaya 5 1 Rp 1.250.000 Rp 1.250.000
14 Dispenser PT Mesin Maksindo
Surabaya 5 1 Rp 960.000 Rp 960.000
15 Blender PT Mesin Maksindo
Surabaya 5 2 Rp 700.000 Rp 1.400.000
16 Meat Cutting Machine PT Mesin Maksindo
Surabaya 8 1 Rp 3.750.000 Rp 3.750.000
11 Vacum Cleaner PT Mesin Maksindo
Surabaya 3 3 Rp 250.000 Rp 750.000
TOTAL Rp 32.935.000
INITIAL INVESTMENT FOR OFFICE ROOM DURING 2013-2017
No Item Supplier Useful Life /
Year Amount Price / Unit Total
1 Bookcase Toko Panca Jaya
Surabaya 8 1 Rp 500.000 Rp 500.000
2 Owner Table Toko Panca Jaya
Surabaya 5 1 Rp 1.500.000 Rp 1.500.000
3 Owner Chair Toko Panca Jaya
Surabaya 5 1 Rp 1.250.000 Rp 1.250.000
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4 Staff Table Toko Panca Jaya
Surabaya 5 2 Rp 750.000 Rp 1.500.000
5 Staff Chair Toko Panca Jaya
Surabaya 5 2 Rp 150.000 Rp 300.000
7 Guest Chair Toko Panca Jaya
Surabaya 5 2 Rp 85.000 Rp 170.000
8 Fax Machine Hartono Elektronika
Surabaya 8 1 Rp 1.500.000 Rp 1.500.000
9 Telephone Hartono Elektronika
Surabaya 5 2 Rp 250.000 Rp 500.000
10 TV 21” Hartono Elektronika
Surabaya 9 1 Rp 1.500.000 Rp 1.500.000
11 Printer Hartono Elektronika
Surabaya 5 2 Rp 700.000 Rp 1.400.000
12 Computer Hartono Elektronika
Surabaya 10 2 Rp 5.000.000 Rp 10.000.000
14 Dispenser PT Mesin Maksindo
Surabaya 5 1 Rp 960.000 Rp 960.000
15 Paper Shredder Hartono Elektronika
Surabaya 5 1 Rp 750.000 Rp 750.000
TOTAL Rp 21.830.000
EQUIPMENT YEAR 2013
No Item Amount Unit Price / Unit Total
1 Ink Supplies 18 Bottle Rp 150.000 Rp 2.700.000
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2 A4 Paper(Bola Dunia 80 gr) 5 Ream Rp 30.000 Rp 150.000
3 A3 Brown Envelope 10 Pcs Rp 30.000 Rp 300.000
4 Ballpoint 50 Pcs Rp 2.300 Rp 115.000
5 Receipt book 100 sheets 10 Unit Rp 2.500 Rp 25.000
6 Scissors 5 Unit Rp 3.000 Rp 15.000
7 Glue 5 Unit Rp 5.000 Rp 25.000
8 Office tapes 100 Unit Rp 2.000 Rp 200.000
9 Staples 5 Unit Rp 15.000 Rp 75.000
10 Drinking Water Gallons (refill) 25 Gallons Rp 8.000 Rp 200.000
11 Hand Soap 30 Pcs Rp 3.600 Rp 108.000
12 Sabun Cuci Piring 50 Pcs Rp 8.000 Rp 400.000
13 Toilet Deodorizer 24 Box Rp 7.500 Rp 180.000
14 Straw 25 Wraps Rp 5.500 Rp 137.500
15 Box (for bread) 60 Ream Rp 11.000 Rp 660.000
16 Box (for meal) 40 Ream Rp 14.000 Rp 560.000
17 Tissue 10 Box Rp 85.000 Rp 850.000
18 Lamp 100 Pcs Rp 35.000 Rp 3.500.000
19 Table cloth 20 Pcs Rp 8.100 Rp 162.000
Page 137
20 Kitchen cloth 20 Pcs Rp 9.500 Rp 190.000
21 Tissue Box 10 Pcs Rp 10.000 Rp 100.000
22 Soap Case 10 Pcs Rp 3.500 Rp 35.000
24 Mirror 1 Pcs Rp 150.000 Rp 150.000
25 Clock 5 Pcs Rp 60.000 Rp 300.000
26 Ex banner 1 Pcs Rp 60.000 Rp 60.000
27 Door mat 4 Pcs Rp 20.000 Rp 80.000
28 Trash bin 10 Pcs Rp 50.000 Rp 500.000
29 Mop 10 Pcs Rp 7.500 Rp 75.000
30 “MCK”/Bath, wash, toilet
Equipment 3 Set Rp 100.000 Rp 300.000
31 Toilet Tissue 6 Box Rp 85.000 Rp 510.000
32 Bucket 5 Pcs Rp 8.900 Rp 44.500
33 Fork 30 Pcs Rp 5.000 Rp 150.000
34 Tea spoon 20 Pcs Rp 3.000 Rp 60.000
35 Spoon 30 Pcs Rp 3.500 Rp 105.000
36 Plate 30 Set Rp 10.000 Rp 300.000
37 Saucer 5 Pcs Rp 10.000 Rp 50.000
Page 138
38 Salt and pepper shaker 10 Pcs Rp 5.000 Rp 50.000
39 Stainless thermos 1 Pcs Rp 450.000 Rp 450.000
40 Ice cube tongs 3 Pcs Rp 5.000 Rp 15.000
41 Bowl 15 Pcs Rp 7.500 Rp 112.500
42 Soup spoon 20 Pcs Rp 20.000 Rp 400.000
43 Food Pan 1 Pcs Rp 110.000 Rp 110.000
44 Big plate 15 Pcs Rp 20.000 Rp 300.000
45 Cutting board 2 Pcs Rp 35.000 Rp 70.000
46 Knife 5 Pcs Rp 89.000 Rp 445.000
47 Pan 2 Pcs Rp 125.000 Rp 250.000
48 Bamboo tray 5 Pcs Rp 45.000 Rp 225.000
49 Soy sauce bottle 5 Pcs Rp 60.000 Rp 300.000
50 Sponges 10 Pcs Rp 2.000 Rp 20.000
51 Electric home fragrance 4 Pcs Rp 60.000 Rp 240.000
52 Glass cleaner (refill) 5 Pcs Rp 12.000 Rp 60.000
53 Porcelain cleaner 5 Pcs Rp 10.000 Rp 50.000
54 Dish soap 10 Pcs Rp 15.000 Rp 150.000
55 Floor cleaner 10 Pcs Rp 15.000 Rp 150.000
Page 139
56 Drinking water 5 Box Rp 14.000 Rp 70.000
57 Broom 5 Pcs Rp 15.000 Rp 75.000
58 Plastics(1 kg per pcs) 5 Pcs Rp 5.000 Rp 25.000
59 Plastic bag 10 Pcs Rp 7.500 Rp 75.000
60 Water dispenser 3 Pcs Rp 50.000 Rp 150.000
61 Bread, Pastry & Cup Cake
baskets 100 Pcs Rp 20.000 Rp 2.000.000
62 Tray 15 Pcs Rp 15.000 Rp 225.000
63 Tongs 15 Pcs Rp 35.000 Rp 525.000
64 “Tube Gas” 1 Pcs Rp 95.000 Rp 95.000
65 Frayer 1 Pcs Rp 1.250.000 Rp 1.250.000
66 Mask 20 Pcs Rp 35.000 Rp 700.000
67 Gloves 240 Pcs Rp 9.000 Rp 2.160.000
68 Cool Box 3 Pcs Rp 200.000 Rp 600.000
69 Glass 100 Pcs Rp 10.000 Rp 1.000.000
70 Sauce bowl 50 Pcs Rp 10.500 Rp 525.000
71 Salad bowl 50 Pcs Rp 65.000 Rp 3.250.000
72 Ice Cream spoon 200 Pcs Rp 2.200 Rp 440.000
Page 140
Total Revenue – Pessimistic Condition
POTATO BUN (BEEF) Year Total Production (Unit) Total Sales (Unit) Average Price per Unit Total
1 18,210 13,510 10,000 135,100,000
2 20,605 16,115 10,000 161,150,000
73 Ice Cream glass 200 Pcs Rp 9.000 Rp 1.800.000
74 Toothpick 50 Box Rp 2.000 Rp 100.000
TOTAL Rp 31.834.500
INITIAL INVESTMENT OF GREEN PALACE
No Description Unit Useful Life / Year Total Cost
1 Land 1000 m2 - Rp 1.850.000.000
2 Building 300 m2 25 Rp 750.000.000
3 Car 1 unit 10 Rp 150.000.000
Total Rp 2.750.000.000
Page 141
3 29,405 24,760 10,000 247,600,000
4 32,740 28,105 12,500 351,312,500
5 34,545 29,960 12,500 374,500,000
POTATO BUN
(CHICKEN) Year Total Production (Unit) Total Sales (Unit) Average Price per Unit Total
1 18,210 13,510 10,000 135,100,000
2 20,605 16,115 10,000 161,150,000
3 29,405 24,760 10,000 247,600,000
4 32,740 28,105 12,500 351,312,500
5 34,545 29,960 12,500 374,500,000
POTATO BUN (TUNA)
Year Total Production (Unit) Total Sales (Unit) Average Price per Unit Total
1 18,210 13,510 10,000 135,100,000
2 20,605 16,115 10,000 161,150,000
3 29,405 24,760 10,000 247,600,000
4 32,740 28,105 12,500 351,312,500
5 34,545 29,960 12,500 374,500,000
RAINBOW CAKE
Year Total Production (Unit) Total Sales (Unit) Average Price per Unit Total
1 18,210 13,510 30,000 405,300,000
Page 142
2 20,605 16,115 30,000 483,450,000
3 29,405 24,760 30,000 742,800,000
4 32,740 28,105 35,000 983,675,000
5 34,545 29,960 35,000 1,048,600,000
CUPCAKES
Year Total Production (Unit) Total Sales (Unit) Average Price per Unit Total
1 18,210 13,510 25,000 337,750,000
2 20,605 16,115 25,000 402,875,000
3 29,405 24,760 25,000 619,000,000
4 32,740 28,105 27,500 772,887,500
5 34,545 29,960 27,500 823,900,000
SUNKIST JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 17,000 Rp 495,040,000
5 34,545 30,515 17,000 Rp 518,755,000
AVOCADO JUICE
Page 143
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 24,000 352,920,000
2 20,605 17,355 24,000 416,520,000
3 29,405 25,510 30,000 765,300,000
4 32,740 29,120 30,000 873,600,000
5 34,545 30,515 30,000 915,450,000
STRAWBERRY JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 35,000 Rp 514,675,000
2 20,605 17,355 35,000 Rp 607,425,000
3 29,405 25,510 35,000 Rp 892,850,000
4 32,740 29,120 40,000 Rp 1,164,800,000
5 34,545 30,515 40,000 Rp 1,220,600,000
TOMATO JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
Page 144
1 18,210 14,705 18,000 Rp 264,690,000
2 20,605 17,355 18,000 Rp 312,390,000
3 29,405 25,510 18,000 Rp 459,180,000
4 32,740 29,120 25,000 Rp 728,000,000
5 34,545 30,515 25,000 Rp 762,875,000
PEAR JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 18,000 Rp 264,690,000
2 20,605 17,355 18,000 Rp 312,390,000
3 29,405 25,510 18,000 Rp 459,180,000
4 32,740 29,120 25,000 Rp 728,000,000
5 34,545 30,515 25,000 Rp 762,875,000
GUAVA JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 20,000 Rp 582,400,000
5 34,545 30,515 20,000 Rp 610,300,000
KIWI JUICE
Page 145
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 35,000 Rp 514,675,000
2 20,605 17,355 35,000 Rp 607,425,000
3 29,405 25,510 35,000 Rp 892,850,000
4 32,740 29,120 45,000 Rp 1,310,400,000
5 34,545 30,515 45,000 Rp 1,373,175,000
MANGO JUICE
Year Total Production (unit) Total Sales (Unit) Average Price Per Unit Total
1 18,210 14,705 18,000 Rp 264,690,000
2 20,605 17,355 18,000 Rp 312,390,000
3 29,405 25,510 18,000 Rp 459,180,000
4 32,740 29,120 25,000 Rp 728,000,000
5 34,545 30,515 25,000 Rp 762,875,000
DRAGON FRUIT JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
Page 146
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
CARROT JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
DUTCH EGGPLANT
JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
Page 147
STAR FRUIT JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
SOURSOP JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
Page 148
JAPANESE MUSTARD JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 14,705 15,000 Rp 220,575,000
2 20,605 17,355 15,000 Rp 260,325,000
3 29,405 25,510 15,000 Rp 382,650,000
4 32,740 29,120 18,000 Rp 524,160,000
5 34,545 30,515 18,000 Rp 549,270,000
CUCUMBER JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 Rp 240,150,000
2 20,605 19,880 15,000 Rp 298,200,000
3 29,405 28,370 15,000 Rp 425,550,000
4 32,740 31,060 18,000 Rp 559,080,000
5 34,545 34,215 18,000 Rp 615,870,000
BROCCOLI JUICE
Year Total Production (Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 Rp 240,150,000
2 20,605 19,880 15,000 Rp 298,200,000
3 29,405 28,370 15,000 Rp 425,550,000
4 32,740 31,060 18,000 Rp 559,080,000
5 34,545 34,215 18,000 Rp 615,870,000
Page 149
Total Revenue – Normal Condition
POTATO BUN (BEEF)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
5 34,545 34,215 12,500 427,687,500
POTATO BUN (CHICKEN)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
5 34,545 34,215 12,500 427,687,500
Page 150
POTATO BUN (TUNA)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
5 34,545 34,215 12,500 427,687,500
RAINBOW CAKE
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 30,000 480,300,000
2 20,605 19,880 30,000 596,400,000
3 29,405 28,370 30,000 851,100,000
4 32,740 31,060 35,000 1,087,100,000
5 34,545 34,215 35,000 1,197,525,000
CUPCAKES
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 25,000 400,250,000
2 20,605 19,880 25,000 497,000,000
Page 151
3 29,405 28,370 25,000 709,250,000
4 32,740 31,060 27,500 854,150,000
5 34,545 34,215 27,500 940,912,500
SUNKIST JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 17,000 528,020,000
5 34,545 34,215 17,000 581,655,000
AVOCADO JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 24,000 384,240,000
2 20,605 19,880 24,000 477,120,000
3 29,405 28,370 30,000 851,100,000
4 32,740 31,060 30,000 931,800,000
5 34,545 34,215 30,000 1,026,450,000
Page 152
STRAWBERRY JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 16,010 35,000 560,350,000
2 20,605 19,880 35,000 695,800,000
3 29,405 28,370 35,000 992,950,000
4 32,740 31,060 40,000 1,242,400,000
5 34,545 34,215 40,000 1,368,600,000
TOMATO JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
PEAR JUICE
Page 153
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
GUAVA JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 20,000 621,200,000
5 34,545 34,215 20,000 684,300,000
KIWI JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 35,000 560,350,000
2 20,605 19,880 35,000 695,800,000
3 29,405 28,370 35,000 992,950,000
Page 154
4 32,740 31,060 45,000 1,397,700,000
5 34,545 34,215 45,000 1,539,675,000
MANGO JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
DRAGON FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
Page 155
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
CARROT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
DUTCH EGGPLANT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
Page 156
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
STAR FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
SOURSOP JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
JAPANESE MUSTARD JUICE
Page 157
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
CUCUMBER JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
BROCCOLI JUICE
Year Total Production Total Sales (Unit) Average Price (Unit) Total
Page 158
(Unit)
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
Total Revenue – Optimistic Condition
POTATO BUN (BEEF)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 18,010 10,000 180,100,000
2 20,605 20,505 10,000 205,050,000
3 29,405 29,105 10,000 291,050,000
4 32,740 32,560 12,500 407,000,000
5 34,545 34,020 12,500 425,250,000
POTATO BUN (CHICKEN)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 18,010 10,000 180,100,000
Page 159
2 20,605 20,505 10,000 205,050,000
3 29,405 29,105 10,000 291,050,000
4 32,740 32,560 12,500 407,000,000
5 34,545 34,020 12,500 425,250,000
POTATO BUN (TUNA)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 18,010 10,000 180,100,000
2 20,605 20,505 10,000 205,050,000
3 29,405 29,105 10,000 291,050,000
4 32,740 32,560 12,500 407,000,000
5 34,545 34,020 12,500 425,250,000
RAINBOW CAKE
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 18,010 30,000 540,300,000
2 20,605 20,505 30,000 615,150,000
Page 160
3 29,405 29,105 30,000 873,150,000
4 32,740 32,560 35,000 1,139,600,000
5 34,545 34,020 35,000 1,190,700,000
CUPCAKES
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 18,010 25,000 450,250,000
2 20,605 20,505 25,000 512,625,000
3 29,405 29,105 25,000 727,625,000
4 32,740 32,560 27,500 895,400,000
5 34,545 34,020 27,500 935,550,000
SUNKIST JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 17,000 552,245,000
5 34,545 34,105 17,000 579,785,000
AVOCADO JUICE
Page 161
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 18,100 24,000 434,400,000
2 20,605 20,490 24,000 491,760,000
3 29,405 29,215 30,000 876,450,000
4 32,740 32,485 30,000 974,550,000
5 34,545 34,105 30,000 1,023,150,000
STRAWBERRY JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 18,100 35,000 633,500,000
2 20,605 20,490 35,000 717,150,000
3 29,405 29,215 35,000 1,022,525,000
4 32,740 32,485 40,000 1,299,400,000
5 34,545 34,105 40,000 1,364,200,000
TOMATO JUICE
Page 162
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 18,100 18,000 325,800,000
2 20,605 20,490 18,000 368,820,000
3 29,405 29,215 18,000 525,870,000
4 32,740 32,485 25,000 812,125,000
5 34,545 34,105 25,000 852,625,000
PEAR JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 18,100 18,000 325,800,000
2 20,605 20,490 18,000 368,820,000
3 29,405 29,215 18,000 525,870,000
4 32,740 32,485 25,000 812,125,000
5 34,545 34,105 25,000 852,625,000
GUAVA JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
Page 163
4 32,740 32,485 20,000 649,700,000
5 34,545 34,105 20,000 682,100,000
KIWI JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 18,100 35,000 633,500,000
2 20,605 20,490 35,000 717,150,000
3 29,405 29,215 35,000 1,022,525,000
4 32,740 32,485 45,000 1,461,825,000
5 34,545 34,105 45,000 1,534,725,000
MANGO JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 18,100 18,000 325,800,000
2 20,605 20,490 18,000 368,820,000
Page 164
3 29,405 29,215 18,000 525,870,000
4 32,740 32,485 25,000 812,125,000
5 34,545 34,105 25,000 852,625,000
DRAGON FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
CARROT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
Page 165
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
DUTCH EGGPLANT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
STAR FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
SOURSOP JUICE
Page 166
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
JAPANESE MUSTARD JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
CUCUMBER JUICE
Year Total Production Total Sales (Unit) Average Price (Unit) Total
Page 167
(Unit)
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
BROCCOLI JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 18,100 15,000 271,500,000
2 20,605 20,490 15,000 307,350,000
3 29,405 29,215 15,000 438,225,000
4 32,740 32,485 18,000 584,730,000
5 34,545 34,105 18,000 613,890,000
POTATO BUN (BEEF)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
Page 168
5 34,545 34,215 12,500 427,687,500
POTATO BUN (CHICKEN)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
5 34,545 34,215 12,500 427,687,500
POTATO BUN (TUNA)
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 10,000 160,100,000
2 20,605 19,880 10,000 198,800,000
3 29,405 28,370 10,000 283,700,000
4 32,740 31,060 12,500 388,250,000
5 34,545 34,215 12,500 427,687,500
Page 169
RAINBOW CAKE
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 30,000 480,300,000
2 20,605 19,880 30,000 596,400,000
3 29,405 28,370 30,000 851,100,000
4 32,740 31,060 35,000 1,087,100,000
5 34,545 34,215 35,000 1,197,525,000
CUPCAKES
Year Total Production
(Unit) Total Sales (Unit) Average Price per
Unit Total
1 18,210 16,010 25,000 400,250,000
2 20,605 19,880 25,000 497,000,000
3 29,405 28,370 25,000 709,250,000
4 32,740 31,060 27,500 854,150,000
5 34,545 34,215 27,500 940,912,500
SUNKIST JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
Page 170
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 17,000 528,020,000
5 34,545 34,215 17,000 581,655,000
AVOCADO JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 24,000 384,240,000
2 20,605 19,880 24,000 477,120,000
3 29,405 28,370 30,000 851,100,000
4 32,740 31,060 30,000 931,800,000
5 34,545 34,215 30,000 1,026,450,000
STRAWBERRY JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 35,000 560,350,000
2 20,605 19,880 35,000 695,800,000
3 29,405 28,370 35,000 992,950,000
4 32,740 31,060 40,000 1,242,400,000
5 34,545 34,215 40,000 1,368,600,000
Page 171
TOMATO JUICE
Year
Total Production (unit)
Total Sales (Unit) Average Price Per
Unit Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
PEAR JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
GUAVA JUICE
Year Total Production Total Sales (Unit) Average Price Per Total
Page 172
(unit) Unit
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 20,000 621,200,000
5 34,545 34,215 20,000 684,300,000
KIWI JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 35,000 560,350,000
2 20,605 19,880 35,000 695,800,000
3 29,405 28,370 35,000 992,950,000
4 32,740 31,060 45,000 1,397,700,000
5 34,545 34,215 45,000 1,539,675,000
MANGO JUICE
Year Total Production
(unit) Total Sales (Unit)
Average Price Per Unit
Total
1 18,210 16,010 18,000 288,180,000
2 20,605 19,880 18,000 357,840,000
3 29,405 28,370 18,000 510,660,000
Page 173
4 32,740 31,060 25,000 776,500,000
5 34,545 34,215 25,000 855,375,000
DRAGON FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
CARROT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
Page 174
5 34,545 34,215 18,000 615,870,000
DUTCH EGGPLANT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
STAR FRUIT JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
Page 175
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
SOURSOP JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
JAPANESE MUSTARD JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
CUCUMBER JUICE
Year Total Production Total Sales (Unit) Average Price (Unit) Total
Page 176
(Unit)
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
BROCCOLI JUICE
Year Total Production
(Unit) Total Sales (Unit) Average Price (Unit) Total
1 18,210 16,010 15,000 240,150,000
2 20,605 19,880 15,000 298,200,000
3 29,405 28,370 15,000 425,550,000
4 32,740 31,060 18,000 559,080,000
5 34,545 34,215 18,000 615,870,000
Page 177
Cost of Goods Sold – Green Palace
Page 178
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
1 Potato bun (beef) 5 300 gr low-protein flour Rp2,700
100 gr potato Rp900
1.5 teaspoon instant yeast Rp134
0.5 teaspoon baking powder Rp124
40 gr flour sugar Rp544
100 ml coconut milk Rp2,975
25 ml mineral water (cold) Rp50
20 gr white butter Rp480
0.5 teaspoon salt Rp1
0.5 clove onion Rp200
3 cloves garlic Rp350
110 gr minced meat Rp7,520
1 piece carrot Rp845
1 tablespoon oyster sauce Rp723
1 tablespoon soy sauce Rp295
0.5 teaspoon pepper Rp6
sufficient salt, sugar, cooking oil Rp250
TOTAL Rp18,096.72
TOTAL PER 1 PRODUCT Rp3,619.34
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp3,941.35
Selling Price Rp7,000.00
Page 179
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
2 Potato bun (chicken) 5 300 gr low-protein flour Rp2,700
100 gr potato Rp900
1.5 teaspoon instant yeast Rp134
0.5 teaspoon baking powder Rp124
40 gr flour sugar Rp544
100 ml coconut milk Rp2,975
25 ml mineral water (cold) Rp50
20 gr white butter Rp480
0.5 teaspoon salt Rp1
0.5 clove onion Rp200
3 cloves garlic Rp350
100 gr minced chicken Rp5,000
1 piece carrot Rp845
1 tablespoon oyster sauce Rp723
1 tablespoon soy sauce Rp295
0.5 teaspoon pepper Rp6
sufficient salt, sugar, cooking oil Rp250
TOTAL Rp15,576.72
TOTAL PER 1 PRODUCT Rp3,115.34
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp3,437.35
Selling Price Rp7,000.00
Page 180
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
3 Potato bun (tuna) 5 300 gr low-protein flour Rp2,700
100 gr potato Rp900
1.5 teaspoon instant yeast Rp134
0.5 teaspoon baking powder Rp124
40 gr flour sugar Rp544
100 ml coconut milk Rp2,975
25 ml mineral water (cold) Rp50
20 gr white butter Rp480
0.5 teaspoon salt Rp1
0.5 clove onion Rp200
3 cloves garlic Rp350
90 gr tuna water Rp8,752
1 piece carrot Rp845
1 tablespoon oyster sauce Rp723
1 tablespoon soy sauce Rp295
0.5 teaspoon pepper Rp6
sufficient salt, sugar, cooking oil Rp250
TOTAL Rp19,328.72
TOTAL PER 1 PRODUCT Rp3,865.74
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp4,187.75
Selling Price Rp7,000.00
Page 181
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
4 Carrot cake 10 250 gr unsalted butter Rp22,320
slices 250 gr light brown soft sugar Rp5,130
or 5 eggs Rp31,248
d = 22 cm 170 gr self-raising flour Rp17,000
1 teaspoon baking powder Rp248
100 gr ground almonds Rp11,905
100 gr shelled walnuts Rp92,487
1 teaspoon ground cinnamon Rp738
a pinch ground cloves Rp1,054
a pinch ground nutmed Rp398
0.5 teaspoon ground ginger Rp491
250 gr carrot Rp845
sea salt Rp18,600
zest and orange juice Rp10,000
100 gr mascarpone cheese Rp22,000
200 gr full-fat cream cheese Rp19,150
85 gr icing sugar Rp534
zest and limes juice Rp20,000
TOTAL Rp274,148.00
TOTAL PER 1 PRODUCT Rp27,414.80
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp27,736.81
Selling Price / slice Rp35,000.00
Selling Price / tart Rp350,000.00
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
5 Cupcakes 10 1.25 kg flour Rp8,250
5 pcs eggs Rp8,073
250 gr sugar Rp2,375
50 gr chocolate powder Rp785
300 gr Margarine Rp3,750
200 gr milk Rp2,000
200 gr chocolate powder Rp3,140
75 gr White Springkle Rp374
100 gr food coloring Rp7,000
TOTAL Rp35,747.00
TOTAL PER 1 PRODUCT Rp3,574.70
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp3,896.71
Page 182
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
6 Sunkist juice 1
2 fresh orange 1500
1/2 glass mineral water 200
50 gram sugar 500
100 gram ice cube 200
TOTAL Rp2,400.00
TOTAL PER 1 PRODUCT Rp2,400.00
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp2,722.01
Selling Price Rp15,000.00
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
7 Avocado Juice 1 0.5 avocado 3500
1 tablespoon sweetened condensed milk 500
1/2 glass mineral water 200
50 gram sugar 500
100 gram ice cube 200
50 gram mocca 1000
TOTAL Rp5,900.00
TOTAL PER 1 PRODUCT Rp5,900.00
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp6,222.01
Selling Price Rp24,000.00
Page 183
NO. PRODUCT NAME AMOUNT RAW MATERIALS NEEDED RAW MATERIALS PRICE
8 Strawberry Juice 1 5 strawberry 4200
2 tablespoon sweetened condensed milk 1000
1/2 glass mineral water 200
100 gram sugar 1000
100 gram ice cube 200
TOTAL Rp6,600.00
TOTAL PER 1 PRODUCT Rp6,600.00
Equipment allocation Rp7.95
Salary allocation Rp314.06
Product Price Rp6,922.01
Selling Price Rp35,000.00
Page 184
Expenses of Green Palace 2013-2017 2013
SUPPLIES EXPENSE YEAR 2013
No Supplies Amount
Price/unit Total
1 Ink 18 bottle Rp 150.000 Rp 2.700.000
2 Paper BOLA
DUNIA FC 80gr A4
5 rim
Rp 30.000 Rp 150.000
3 Envelope A3 10 pack Rp 30.000 Rp 300.000
4 Ballpoint Faster 50 unit Rp 2.300 Rp 115.000
5 Receipt book (100
pages)
10 unit
Rp 2.500 Rp 25.000
6 Scissors 5 unit Rp 3.000 Rp 15.000
7 Glue 5 unit Rp 5.000 Rp 25.000
8 Tape 100 unit Rp 2.000 Rp 200.000
9 Stapler 5 unit Rp 15.000 Rp 75.000
10 Drinking water
(Refill)
25 gallon
Rp 8.000 Rp 200.000
11 Hand soap 30 unit Rp 3.600 Rp 108.000
12 Dishes soap 50 unit Rp 8.000 Rp 400.000
13 Toilet deodorizer 24 pack Rp 7.500 Rp 180.000
14 Straw 25 wrap Rp 5.500 Rp 137.500
15 Bread package 60 rim Rp 11.000 Rp 660.000
17 Tissue 10 pack Rp 85.000 Rp 850.000
18 Lamp 100 unit Rp 35.000 Rp 3.500.000
19 Desk lap 20 unit Rp 8.100 Rp 162.000
20 Kitchen lap 20 unit Rp 9.500 Rp 190.000
21 Tissue package 10 unit Rp 10.000 Rp 100.000
22 Soap 10 unit Rp 3.500 Rp 35.000
23 Mirror 1 unit Rp 150.000 Rp 150.000
24 Clock 5 unit Rp 60.000 Rp 300.000
25 X-banner 1 unit Rp 60.000 Rp 60.000
26 Mat 4 unit Rp 20.000 Rp 80.000
27 Trash can 10 unit Rp 50.000 Rp 500.000
28 Mop 10 unit Rp 7.500 Rp 75.000
29 Toilet supplies 3 set Rp 100.000 Rp 300.000
Page 185
30 Toilet tissue 6 carton Rp 85.000 Rp 510.000
31 Bucket 5 unit Rp 8.900 Rp 44.500
32 Fork 30 unit Rp 5.000 Rp 150.000
33 Tea spoon 20 unit Rp 3.000 Rp 60.000
34 Spoon 30 unit Rp 3.500 Rp 105.000
35 Plate 30 set Rp 10.000 Rp 300.000
36 Sauce plate 5 unit Rp 10.000 Rp 50.000
37 Salt and pepper
place
10 unit
Rp 5.000 Rp 50.000
38 Thermos stainless 1 unit Rp 450.000 Rp 450.000
39 Ice cubes brace 3 unit Rp 5.000 Rp 15.000
40 Bowl 15 unit Rp 7.500 Rp 112.500
41 Food Pan 1 unit Rp 110.000 Rp 110.000
42 Big plate 15 unit Rp 20.000 Rp 300.000
43 Chopping block 2 unit Rp 35.000 Rp 70.000
44 Knife 5 unit Rp 89.000 Rp 445.000
45 Pan 2 unit Rp 125.000 Rp 250.000
46 Wood nap 5 unit Rp 45.000 Rp 225.000
47 Ketchup place 5 unit Rp 60.000 Rp 300.000
48 Dishes sponge 10 unit Rp 2.000 Rp 20.000
49 Room perfume 4 unit Rp 60.000 Rp 240.000
50 Glass cleaner 5 unit Rp 12.000 Rp 60.000
51 Cleaner for café
equipment
10
unit
Rp 15.000
Rp 150.000
52 Floor cleaner 10 unit Rp 15.000 Rp 150.000
53 Mineral water (glass) 5 carton Rp 14.000 Rp 70.000
54 Brush 5 unit Rp 15.000 Rp 75.000
55 Plastic (1 kg) 5 pack Rp 5.000 Rp 25.000
56 Package 10 unit Rp 7.500 Rp 75.000
57 Gallon 3 unit Rp 50.000 Rp 150.000
58 Basket for bread 100 unit Rp 20.000 Rp 2.000.000
59 Nap 15 unit Rp 15.000 Rp 225.000
60 Clamp 15 unit Rp 35.000 Rp 525.000
61 Gas 1 unit Rp 95.000 Rp 95.000
62 Fryer 1 unit Rp 1.250 Rp 1.250
Page 186
63 Mask 20 unit Rp 35.000 Rp 700.000
64 Glove 240 unit Rp 9.000 Rp 2.160.000
65 Cool box 3 unit Rp 200.000 Rp 600.000
66 Glass 100 unit Rp 10.000 Rp 1.000.000
67 Toothpick 50 Box Rp 2.000 Rp 100.000
TOTAL Rp 23.560.750
Operational expense
No
Name Amount Useful life Amortization/year
1 Patent expense Rp 50.000.000 20 Rp 2.500.000
2 Company
establishment CV
Rp 4.000.000
3 SIUP expense Rp 2.750.000
4 SDU expense Rp 2.250.000
5 SITU expense Rp 8.000.000
6 Expense for health
department
Rp 8.500.000
7 Expense for “Halal”
right
Rp 5.050.000 2 Rp 2.525.000
8 TDP expense Rp 1.000.000
9 IMB expense Rp 7.356.500
Total Rp38.906.500
Marketing expense year 2013
No Name Amount
1 Advertising expense Rp 32.620.000
2 Sales Promotion Rp 183.000.000
3 Direct Marketing Rp 6.800.000
Total Rp 222.420.000
2014
SUPPLIES EXPENSE YEAR 2014
Page 187
No Supplies Amount Price/unit Total
1 Ink 24 bottle 150,000 3,600,000
2 Paper BOLA
DUNIA FC
80gr A4
rim
200,000 5 40,000
3 Envelope A3 7 pack 35,000 245,000
4 Ballpoint
Faster
50
unit
2,500
125,000
5 Receipt book
(100 pages)
unit
25,000 10 2,500
6 Scissors 2 unit 3,000 6,000
7 Glue 5 unit 5,000 25,000
9 Stapler 8 unit 15,000 120,000
10 Drinking
water (Refill)
gallon
270,000 30 9,000
11 Hand soap 30 unit 3,700 111,000
12 Dishes soap 50 unit 8,800 440,000
13 Toilet
deodorizer
24
pack
8,000
192,000
14 Straw 25 wrap 5,500 137,500
15 Bread package 60 rim 11,000 660,000
16 Tissue 6 pack 85,000 510,000
17 Desk lap 10 unit 8,600 86,000
18 Kitchen lap 10 unit 10,000 100,000
19 Tissue
package
10
unit
10,000
100,000
20 Soap 10 unit 3,500 35,000
21 Toilet supplies 3 set 100,000 300,000
22 Toilet tissue 6 carton 85,000 510,000
23 Bucket 5 unit 8,900 44,500
24 Dishes sponge 10 unit 2,000 20,000
25 Room perfume 4 unit 60,000 240,000
Page 188
26 Glass cleaner 5 unit 12,000 60,000
27 Cleaner for
café
equipment
10
unit
17,000
170,000
28 Floor cleaner 10 unit 16,000 160,000
29 Mineral water
(glass)
5
carton
14,000
70,000
30 Plastic (1 kg) 5 pack 7,000 35,000
31 Package 10 unit 7,500 75,000
32 Gallon 3 unit 50,000 150,000
33 Basket for
bread
100
unit
20,000
2,000,000
34 Gas 1 unit 95,000 95,000
35 Fryer 1 unit 1,250 1,250
36 Mask 12 unit 35,000 420,000
37 Glove 250 unit 9,000 2,250,000
39 Toothpick 50 pack 2,000 100,000
TOTAL 13,688,250
Marketing expense year 2014
No Name Amount
1 Advertising expense Rp 8.520.000
2 Sales Promotion Rp 158.500.000
3 Direct Marketing Rp 6.800.000
Total Rp 173.820.000
2015
SUPPLIES EXPENSE YEAR 2015
No Supplies Amount Price/unit Total
1 Ink 24 bottle 150,000 3,600,000
Page 189
2 Paper BOLA
DUNIA FC
80gr A4
rim
200,000 5 40,000
3 Envelope A3 7 pack 35,000 245,000
4 Ballpoint
Faster
50
unit
2,500
125,000
5 Receipt book
(100 pages)
unit
25,000 10 2,500
6 Scissors 2 unit 3,000 6,000
7 Glue 5 unit 5,000 25,000
9 Stapler 8 unit 15,000 120,000
10 Drinking
water (Refill)
gallon
270,000 30 9,000
11 Hand soap 30 unit 3,700 111,000
12 Dishes soap 50 unit 8,800 440,000
13 Toilet
deodorizer
24
pack
8,000
192,000
14 Straw 25 wrap 5,500 137,500
15 Bread package 60 rim 11,000 660,000
16 Tissue 6 pack 85,000 510,000
17 Desk lap 10 unit 8,600 86,000
18 Kitchen lap 10 unit 10,000 100,000
19 Tissue
package
10
unit
10,000
100,000
20 Soap 10 unit 3,500 35,000
21 Toilet supplies 3 set 100,000 300,000
22 Toilet tissue 6 carton 85,000 510,000
23 Bucket 5 unit 8,900 44,500
24 Dishes sponge 10 unit 2,000 20,000
25 Room perfume 4 unit 60,000 240,000
26 Glass cleaner 5 unit 12,000 60,000
27 Cleaner for
café
10
unit
17,000
170,000
Page 190
equipment
28 Floor cleaner 10 unit 16,000 160,000
29 Mineral water
(glass)
5
carton
14,000
70,000
30 Plastic (1 kg) 5 pack 7,000 35,000
31 Package 10 unit 7,500 75,000
32 Gallon 3 unit 50,000 150,000
33 Basket for
bread
100
unit
20,000
2,000,000
34 Gas 1 unit 95,000 95,000
35 Fryer 1 unit 1,250 1,250
36 Mask 12 unit 35,000 420,000
37 Glove 250 unit 9,000 2,250,000
39 Toothpick 50 pack 2,000 100,000
TOTAL 13,688,250
Marketing expense year 2015
No Name Amount
1 Advertising expense Rp 8.520.000
2 Sales Promotion Rp 175.000.000
3 Direct Marketing Rp 5.200.000
Total Rp 188.720.000
2016
SUPPLIES EXPENSE YEAR 2015
No Supplies Amount Price/unit Total
1 Ink 24 bottle 150,000 3,600,000
2 Paper BOLA
DUNIA FC
80gr A4
rim
200,000
Page 191
5 40,000
3 Envelope A3 7 pack 35,000 245,000
4 Ballpoint
Faster
50
unit
2,500
125,000
5 Receipt book
(100 pages)
unit
25,000 10 2,500
6 Scissors 2 unit 3,000 6,000
7 Glue 5 unit 5,000 25,000
9 Stapler 8 unit 15,000 120,000
10 Drinking
water (Refill)
gallon
270,000 30 9,000
11 Hand soap 30 unit 3,700 111,000
12 Dishes soap 50 unit 8,800 440,000
13 Toilet
deodorizer
24
pack
8,000
192,000
14 Straw 25 wrap 5,500 137,500
15 Bread package 60 rim 11,000 660,000
16 Tissue 6 pack 85,000 510,000
17 Desk lap 10 unit 8,600 86,000
18 Kitchen lap 10 unit 10,000 100,000
19 Tissue
package
10
unit
10,000
100,000
20 Soap 10 unit 3,500 35,000
21 Toilet supplies 3 set 100,000 300,000
22 Toilet tissue 6 carton 85,000 510,000
23 Bucket 5 unit 8,900 44,500
24 Dishes sponge 10 unit 2,000 20,000
25 Room perfume 4 unit 60,000 240,000
26 Glass cleaner 5 unit 12,000 60,000
27 Cleaner for
café
equipment
10
unit
17,000
170,000
28 Floor cleaner 10 unit 16,000 160,000
Page 192
29 Mineral water
(glass)
5
carton
14,000
70,000
30 Plastic (1 kg) 5 pack 7,000 35,000
31 Package 10 unit 7,500 75,000
32 Gallon 3 unit 50,000 150,000
33 Basket for
bread
100
unit
20,000
2,000,000
34 Gas 1 unit 95,000 95,000
35 Fryer 1 unit 1,250 1,250
36 Mask 12 unit 35,000 420,000
37 Glove 250 unit 9,000 2,250,000
39 Toothpick 50 pack 2,000 100,000
TOTAL 13,688,250
Marketing expense year 2016
No Name Amount
1 Advertising expense Rp 8.520.000
2 Sales Promotion Rp 175.000.000
3 Direct Marketing Rp 5.200.000
Total Rp 188.720.000
2017
SUPPLIES EXPENSE YEAR 2015
No Supplies Amount Price/unit Total
1 Ink 24 bottle 150,000 3,600,000
2 Paper BOLA
DUNIA FC
80gr A4
rim
200,000 5 40,000
3 Envelope A3 7 pack 35,000 245,000
4 Ballpoint
Faster
50
unit
2,500
125,000
5 Receipt book
(100 pages)
unit
25,000
Page 193
10 2,500
6 Scissors 2 unit 3,000 6,000
7 Glue 5 unit 5,000 25,000
9 Stapler 8 unit 15,000 120,000
10 Drinking
water (Refill)
gallon
270,000 30 9,000
11 Hand soap 30 unit 3,700 111,000
12 Dishes soap 50 unit 8,800 440,000
13 Toilet
deodorizer
24
pack
8,000
192,000
14 Straw 25 wrap 5,500 137,500
15 Bread package 60 rim 11,000 660,000
16 Tissue 6 pack 85,000 510,000
17 Desk lap 10 unit 8,600 86,000
18 Kitchen lap 10 unit 10,000 100,000
19 Tissue
package
10
unit
10,000
100,000
20 Soap 10 unit 3,500 35,000
21 Toilet supplies 3 set 100,000 300,000
22 Toilet tissue 6 carton 85,000 510,000
23 Bucket 5 unit 8,900 44,500
24 Dishes sponge 10 unit 2,000 20,000
25 Room perfume 4 unit 60,000 240,000
26 Glass cleaner 5 unit 12,000 60,000
27 Cleaner for
café
equipment
10
unit
17,000
170,000
28 Floor cleaner 10 unit 16,000 160,000
29 Mineral water
(glass)
5
carton
14,000
70,000
30 Plastic (1 kg) 5 pack 7,000 35,000
31 Package 10 unit 7,500 75,000
32 Gallon 3 unit 50,000 150,000
33 Basket for
bread
100
unit
20,000
2,000,000
Page 194
34 Gas 1 unit 95,000 95,000
35 Fryer 1 unit 1,250 1,250
36 Mask 12 unit 35,000 420,000
37 Glove 250 unit 9,000 2,250,000
39 Toothpick 50 pack 2,000 100,000
TOTAL 13,688,250
Marketing expense year 2017
No Name Amount
1 Advertising expense Rp 8.520.000
2 Sales Promotion Rp 175.000.000
3 Direct Marketing Rp 5.200.000
Total Rp 188.720.000
Page 195
SALARY EXPENSE (in rupiah)
SALARY EXPENSE
Permanent Employees
2013 2014 2015 2016 2017
Operational staff (1)
32,000,000 32,960,000 33,948,800 34,967,264 36,016,282 Marketing staff (1)
26,400,000 27,192,000 28,007,760 28,847,993 29,713,433
waiter and waitress (10)
264,000,000 271,920,000 280,077,600 288,479,928 297,134,326
courier (2)
31,200,000 32,136,000 33,100,080 34,093,082 35,115,875 Purchasing staff (2)
41,328,000 42,567,840 43,844,875 45,160,221 46,515,028
Warehouse staff (1)
24,000,000 24,720,000 25,461,600 26,225,448 27,012,211 Security officer (2)
36,000,000 37,080,000 38,192,400 39,338,172 40,518,317
Executive chef (1)
84,000,000 86,520,000 89,115,600 91,789,068 94,542,740 Chef (2)
153,792,000 158,405,760 163,157,933 168,052,671 173,094,251
Accounting staff (1)
30,000,000 30,900,000 31,827,000 32,781,810 33,765,264 Cashier (2)
79,600,000 81,988,000 84,447,640 86,981,069 89,590,501
TOTAL SALARY EXPENSE/YEAR
802,320,000 826,389,600 851,181,288 876,716,727 903,018,228
BONUS AT THE
END OF THE YEAR
- 20,000,000 20,000,000 20,000,000 20,000,000
HOLIDAY ALLOWANCE Permanent Employees
Operational staff (1)
2,700,000 2,746,667 2,829,067 2,913,939 3,001,357
Marketing staff (1)
2,200,000 2,266,000 2,333,980 2,403,999 2,476,119 waiter and waitress (10)
22,000,000 22,660,000 23,339,800 24,039,994 24,761,194
courier (2)
2,600,000 2,678,000 2,758,340 2,841,090 2,926,323 Purchasing staff (2)
3,444,000 3,547,320 3,653,740 3,763,352 3,876,252
Warehouse staff (1)
2,000,000 2,060,000 2,121,800 2,185,454 2,251,018
Page 196
Security officer (2)
3,000,000 3,090,000 3,182,700 3,278,181 3,376,526 Executive chef (1)
7,000,000 7,210,000 7,426,300 7,649,089 7,878,562
Chef (2)
12,816,000 13,200,480 13,596,494 14,004,389 14,424,521 Accounting staff (1)
2,500,000 2,575,000 2,652,250 2,731,818 2,813,772
Cashier (2)
6,635,000 6,832,333 7,037,303 7,248,422 7,465,875 TOTAL HOLIDAY
ALLOWANCE
66,895,000 68,865,800 70,931,774 73,059,727 75,251,519
HEALTHY
INSURANCE
48,000,000 48,000,000 48,000,000 48,000,000 48,000,000
EMPLOYEES TRAINING
7,800,000 7,800,000 7,800,000 7,800,000 7,800,000
UNIFORM
13,200,000 13,200,000
TOTAL BUDGET
FOR SALARY (HUMAN
RESOURCE)
938,215,000 971,055,400 997,913,062 1,038,776,454 1,054,069,747
Page 197
No. Item Supplier Amount Useful life/Year Price/Unit Total Depreciation/year
1 Convection Oven PT Mesin Maksindo Surabaya 3 20 30,100,000 90,300,000 4,515,000
2 Mixer Horizontal (capacity: 45kg) PT Mesin Maksindo Surabaya 2 8 5,200,000 10,400,000 1,300,000
3 Dough Moulder PT Mesin Maksindo Surabaya 1 15 15,000,000 15,000,000 1,000,000
4 Dough Divider PT Mesin Maksindo Surabaya 2 14 14,000,000 28,000,000 2,000,000
5 Dough Sheeter PT Mesin Maksindo Surabaya 2 16 20,000,000 40,000,000 2,500,000
6 Up Right Freezer PT Mesin Maksindo Surabaya 1 10 9,500,000 9,500,000 950,000
7 Chest Freezer -28°C PT Mesin Maksindo Surabaya 1 10 6,200,000 6,200,000 620,000
8 Blender PT Mesin Maksindo Surabaya 3 5 700,000 2,100,000 420,000
9 Bread Slicer PT Mesin Maksindo Surabaya 2 10 5,100,000 10,200,000 1,020,000
10 Tube Gas 60 kg UD Wonokoyo Prima Gas 3 5 390,000 1,170,000 234,000
11 Table Toko Panca Jaya Surabaya 1 5 1,500,000 1,500,000 300,000
12 Chair Toko Panca Jaya Surabaya 10 5 85,000 850,000 170,000
13 TV 21 Hartono Elektronika Surabaya 1 8 700,000 700,000 87,500
14 Stand Fan Hartono Elektronika Surabaya 2 5 200,000 400,000 80,000
15 Exhaust Fan Hartono Elektronika Surabaya 2 8 350,000 700,000 87,500
TOTAL DEPRECIATION FOR PRODUCTION AREA 15,284,000
INITIAL INVESTMENT OF PRODUCTION AREA
Page 198
No. Item Supplier Amount Useful life/Year Price/Unit Total Depreciation/year
1 Air conditioner Hartono Elektronika Surabaya 2 8 1,500,000 3,000,000 375,000
2 Table Toko Panca Surabaya 8 5 150,000 1,200,000 240,000
3 Chair Toko Panca Surabaya 20 5 85,000 1,700,000 340,000
4 Sofa Toko Panca Surabaya 3 8 2,500,000 7,500,000 937,500
5 TV Flat Hartono Elektronika Surabaya 1 10 5,175,000 5,175,000 517,500
6 Freezer Hartono Elektronika Surabaya 1 10 2,500,000 2,500,000 250,000
7 Stove PT Mesin Maksindo Surabaya 1 10 2,500,000 2,500,000 250,000
8 Microwave PT Mesin Maksindo Surabaya 1 8 1,250,000 1,250,000 156,250
9 Frayer PT Mesin Maksindo Surabaya 1 5 1,250,000 1,250,000 250,000
10 Dispenser PT Mesin Maksindo Surabaya 1 5 960,000 960,000 192,000
11 Blender PT Mesin Maksindo Surabaya 2 5 700,000 1,400,000 280,000
12 Meat Cutting Machine PT Mesin Maksindo Surabaya 1 8 3,750,000 3,750,000 468,750
13 Vacum Cleaner PT Mesin Maksindo Surabaya 3 3 250,000 750,000 250,000
TOTAL DEPRECIATION FOR CAFÉ 4,507,000
INITIAL INVESTMENT OF CAFÉ
Page 199
No. Item Supplier Amount Useful life/Year Price/Unit Total Depreciation/year
1 Bookcase Toko Panca Surabaya 1 8 500,000 500,000 62,500
2 Owner table Toko Panca Surabaya 1 5 1,500,000 1,500,000 300,000
3 Owner chair Toko Panca Surabaya 1 5 1,250,000 1,250,000 250,000
4 Staff table Toko Panca Surabaya 2 5 750,000 1,500,000 300,000
5 Staff chair Toko Panca Surabaya 2 5 150,000 300,000 60,000
6 Guest chair Toko Panca Surabaya 2 5 85,000 170,000 34,000
7 Fax machine Hartono Elektronika Surabaya 1 8 1,500,000 1,500,000 187,500
8 Telephone Hartono Elektronika Surabaya 2 5 250,000 500,000 100,000
9 TV 21 Hartono Elektronika Surabaya 1 9 1,500,000 1,500,000 166,667
10 Printer Hartono Elektronika Surabaya 2 5 700,000 1,400,000 280,000
11 Computer Hartono Elektronika Surabaya 2 10 5,000,000 10,000,000 1,000,000
12 Dispenser PT Mesin Maksindo Surabaya 1 5 960,000 960,000 192,000
13 Paper Shredder Hartono Elektronika Surabaya 1 5 750,000 750,000 150,000
TOTAL DEPRECIATION FOR OFFICE ROOM 3,082,667
INITIAL INVESTMENT OF OFFICE ROOM
Page 200
Taxation – Green Palace
Property Tax (Land, Building, etc.)
PBB Calculation
Tahun 2013 Tahun 2014 Tahun 2015 Tahun 2016 Tahun 2017
Land Rp
1.450.000.000 Rp 1.500.000.000 Rp 1.550.000.000 Rp 1.600.000.000 Rp 1.650.000.000
Building Rp
768.000.000 Rp 736.000.000 Rp 704.000.000 Rp 672.000.000 Rp 640.000.000
Rp
2.218.000.000 Rp 2.236.000.000 Rp 2.254.000.000 Rp 2.272.000.000 Rp 2.290.000.000
NJOPTKP Rp
8.000.000 Rp 8.000.000 Rp 8.000.000 Rp 8.000.000 Rp 8.000.000
NJOP PBB Rp
2.210.000.000 Rp 2.228.000.000 Rp 2.246.000.000 Rp 2.264.000.000 Rp 2.282.000.000
NJKP Rp
884.000.000 Rp 891.200.000 Rp 898.400.000 Rp 905.600.000 Rp 912.800.000
PBB/year Rp
4.420.000,0 Rp 4.456.000,0 Rp 4.492.000,0 Rp 4.528.000,0 Rp 4.564.000,0
Year 2013 2014 2015 2016 2017
Land 1.850.000.000 1.900.000.000 1.950.000.000 2.000.000.000 2.050.000.000
Page 201
Supplier Expenses
Supplies
Year
Beginning
supplies Ending supplies Differences
2013 Rp 35.000.000 Rp 29.500.000 Rp (5.500.000)
2014 Rp 29.500.000 Rp 33.750.000 Rp 4.250.000
2015 Rp 33.750.000 Rp 51.765.000 Rp 18.015.000
2016 Rp 51.765.000 Rp 45.642.500 Rp (6.122.500)
2017 Rp 45.642.500 Rp 43.000.000 Rp (2.642.500)
Inventory
Building 750.000.000 738.000.000 726.000.000 714.000.000 702.000.000
2.600.000.000 2.638.000.000 2.676.000.000 2.714.000.000 2.752.000.000
NJOPTKP 8.000.000 8.000.000 8.000.000 8.000.000 8.000.000
NJOP PBB 2.592.000.000 2.630.000.000 2.668.000.000 2.706.000.000 2.744.000.000
NJKP 1.036.800.000 1.052.000.000 1.067 200. 000 1.082.400.000 1.097.600.000
PBB/Year Rp
5.184.000 Rp 5.260.000 Rp 5.336.000 Rp 5.412.000
Rp
5.488.000
Page 202
Year Beg.inventory End. inventory Differences
2013 Rp 504.916.500 Rp 610.780.000 Rp 105.863.500
2014 Rp 610.780.000 Rp 491.050.000 Rp (119.730.000)
2015 Rp 491.050.000 Rp 607.891.000 Rp 116.841.000
2016 Rp 607.891.000 Rp 478.950.000 Rp (128.941.000)
2017 Rp 478.950.000 Rp 512.563.200 Rp 33.613.200
Green Palace Income Statement – Pessimistic
Page 203
Green Palace Income Statement – Normal
PERIOD 2013 2014 2015 2016 2017
Sales 5,329,440,000 6,319,115,000 9,515,890,000 13,124,780,000 13,834,395,000
COGS 1,806,246,719 2,043,806,351 2,916,676,814 3,247,474,881 3,426,512,516
Gross Profit 3,523,193,281 4,275,308,649 6,599,213,186 9,877,305,119 10,407,882,484
Expenses:
Supplies expenses 23,560,750 13,688,250 13,688,250 13,688,250 13,688,250
Operational expenses 38,906,500 0 0 0 0
Marketing expenses 222,420,000 173,820,000 188,720,000 188,720,000 188,720,000
Salary expenses 938,215,000 971,055,400 997,913,062 1,038,776,454 1,054,069,747
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Total expenses 1,296,075,917 1,226,512,317 1,268,269,979 1,309,133,371 1,324,426,664
Operating profit 2,227,117,364 3,048,796,332 5,330,943,207 8,568,171,748 9,083,455,819
PPH 556,779,341 762,199,083 1,332,735,802 2,142,042,937 2,270,863,955
PBB 4,420,000 4,456,000 4,492,000 4,528,000 4,564,000
Net Profit 1,665,918,023 2,282,141,249 3,993,715,405 6,421,600,811 6,808,027,865
GREEN PALACE
INCOME STATEMENT
PESIMIST CONDITION
Page 204
Green Palace Income Statement – Optimistic
PERIOD 2013 2014 2015 2016 2017
Sales 6,131,830,000 7,614,040,000 11,035,930,000 14,629,260,000 16,115,265,000
COGS 1,806,246,719 2,043,806,351 2,916,676,814 3,247,474,881 3,426,512,516
Gross Profit 4,325,583,281 5,570,233,649 8,119,253,186 11,381,785,119 12,688,752,484
Expenses:
Supplies expenses 23,560,750 13,688,250 13,688,250 13,688,250 13,688,250
Operational expenses 38,906,500 0 0 0 0
Marketing expenses 222,420,000 173,820,000 188,720,000 188,720,000 188,720,000
Salary expenses 938,215,000 971,055,400 997,913,062 1,038,776,454 1,054,069,747
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Total expenses 1,296,075,917 1,226,512,317 1,268,269,979 1,309,133,371 1,324,426,664
Operating profit 3,029,507,364 4,343,721,332 6,850,983,207 10,072,651,748 11,364,325,819
PPH 757,376,841 1,085,930,333 1,712,745,802 2,518,162,937 2,841,081,455
PBB 4,420,000 4,456,000 4,492,000 4,528,000 4,564,000
Net Profit 2,267,710,523 3,253,334,999 5,133,745,405 7,549,960,811 8,518,680,365
GREEN PALACE
INCOME STATEMENT
NORMAL CONDITION
Page 205
Statement of Owner Equity – Pessimistic
PERIOD 2013 2014 2015 2016 2017
Sales 6,653,150,000 7,541,595,000 10,917,060,000 14,723,205,000 15,441,065,000
COGS 1,806,246,719 2,043,806,351 2,916,676,814 3,247,474,881 3,426,512,516
Gross Profit 4,846,903,281 5,497,788,649 8,000,383,186 11,475,730,119 12,014,552,484
Expenses:
Supplies expenses 23,560,750 13,688,250 13,688,250 13,688,250 13,688,250
Operational expenses 38,906,500 0 0 0 0
Marketing expenses 222,420,000 173,820,000 188,720,000 188,720,000 188,720,000
Salary expenses 938,215,000 971,055,400 997,913,062 1,038,776,454 1,054,069,747
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Total expenses 1,296,075,917 1,226,512,317 1,268,269,979 1,309,133,371 1,324,426,664
Operating profit 3,550,827,364 4,271,276,332 6,732,113,207 10,166,596,748 10,690,125,819
PPH 887,706,841 1,067,819,083 1,683,028,302 2,541,649,187 2,672,531,455
PBB 4,420,000 4,456,000 4,492,000 4,528,000 4,564,000
Net Profit 2,658,700,523 3,199,001,249 5,044,592,905 7,620,419,561 8,013,030,365
GREEN PALACE
INCOME STATEMENT
OPTIMIST CONDITION
Page 206
Account 2013 2014 2015 2016 2017
Beginning Balance
Lim,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Surya,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Jayanthi,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Rolanda,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Shantika,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Jing,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Zaynab,Capital 532,658,071 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855
Net income 1,665,918,023 2,282,141,249 3,993,715,405 6,421,600,811 6,808,027,865
Lim,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Surya,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Jayanthi,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Rolanda,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Shantika,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Jing,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Zaynab,Capital 237,988,289 326,020,178 570,530,772 917,371,544 972,575,409
Ending Balance
Lim,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Surya,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Jayanthi,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Rolanda,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Shantika,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Jing,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Zaynab,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Total ending balance 5,394,524,520 7,676,665,769 11,670,381,174 18,091,981,985 24,900,009,849
GREEN PALACE
Statement of Owner's Equity
Pesimist Condition
Page 207
Statement of Owner Equity – Normal
Ending Balance
Lim,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Surya,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Jayanthi,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Rolanda,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Shantika,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Jing,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Zaynab,Capital 770,646,360 1,096,666,538 1,667,197,311 2,584,568,855 3,557,144,264
Total ending balance 5,394,524,520 7,676,665,769 11,670,381,174 18,091,981,985 24,900,009,849
Account 2013 2014 2015 2016 2017
Beginning Balance
Lim,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Surya,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Jayanthi,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Rolanda,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Shantika,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Jing,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
Zaynab,Capital 532,658,071 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891
GREEN PALACE
Statement of Owner's Equity
Normal Condition
Page 208
Statement of Owner Equity – Optimistic
Net income 2,267,710,523 3,253,334,999 5,133,745,405 7,549,960,811 8,518,680,365
Lim,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Surya,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Jayanthi,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Rolanda,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Shantika,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Jing,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Zaynab,Capital 323,958,646 464,762,143 733,392,201 1,078,565,830 1,216,954,338
Ending Balance
Lim,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Surya,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Jayanthi,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Rolanda,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Shantika,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Jing,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Zaynab,Capital 856,616,717 1,321,378,860 2,054,771,061 3,133,336,891 4,350,291,228
Total ending balance 5,996,317,020 9,249,652,019 14,383,397,424 21,933,358,235 30,452,038,599
Page 209
Account 2013 2014 2015 2016 2017
Beginning Balance
Lim,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Surya,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Jayanthi,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Rolanda,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Shantika,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Jing,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Zaynab,Capital 532,658,071 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105
Net income 2,658,700,523 3,199,001,249 5,044,592,905 7,620,419,561 8,013,030,365
Lim,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Surya,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Jayanthi,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Rolanda,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Shantika,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Jing,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
Zaynab,Capital 379,814,360 457,000,178 720,656,129 1,088,631,366 1,144,718,624
GREEN PALACE
Statement of Owner's Equity
Optimist Condition
Page 210
Statement Cash flow – Green Palace
GREEN PALACE
Statement of Cash Flow
per 31 December
Pessimistic
Year 2013 2014 2015 2016 2017
Operating activities
Net Income 1,803,168,023 2,401,016,249 4,110,115,405 6,538,000,811 6,924,427,865
Supplies expense (5,500,000) 4,250,000 18,015,000 (6,122,500) (2,642,500)
Raw material inventory expense 105,863,500 (119,730,000) 116,841,000 (128,941,000) 33,613,200
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Net cash flow from operating activities 1,976,505,190 2,358,509,916 4,317,945,072 6,475,910,978 7,028,372,232
Ending Balance
Lim,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Surya,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Jayanthi,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Rolanda,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Shantika,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Jing,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Zaynab,Capital 912,472,431 1,369,472,610 2,090,128,739 3,178,760,105 4,323,478,728
Total ending balance 6,387,307,020 9,586,308,269 14,630,901,174 22,251,320,735 30,264,351,099
Page 211
Change in cash and cash equivalent 1,976,505,190 2,358,509,916 4,317,945,072 6,475,910,978 7,028,372,232
Beginning cash and cash equivalent 387,500,000 2,364,005,190 4,722,515,106 9,040,460,178 15,516,371,156
Ending balance of cash and cash equivalent 2,364,005,190 4,722,515,106 9,040,460,178 15,516,371,156 21,946,721,650
GREEN PALACE
Statement of Cash Flow
per 31 December
Normal
Year 2013 2014 2015 2016 2017
Operating activities
Net Income 2,404,960,523 3,372,209,999 5,250,145,405 7,666,360,811 8,635,080,365
Supplies expense (5,500,000) 4,250,000 18,015,000 (6,122,500) (2,642,500)
Raw material inventory expense 105,863,500 (119,730,000) 116,841,000 (128,941,000) 33,613,200
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Net cash flow from operating activities 2,578,297,690 3,329,703,666 5,457,975,072 7,604,270,978 8,739,024,732
Change in cash and cash equivalent 2,578,297,690 3,329,703,666 5,457,975,072 7,604,270,978 8,739,024,732
Beginning cash and cash equivalent 387,500,000 2,965,797,690 6,295,501,356 11,753,476,428 19,357,747,406
Ending balance of cash and cash equivalent 2,965,797,690 6,295,501,356 11,753,476,428 19,357,747,406 27,491,447,140
GREEN PALACE
Statement of Cash Flow
per 31 December
Page 212
Optimist
Year 2013 2014 2015 2016 2017
Operating activities
Net Income 2,658,700,523 3,199,001,249 5,044,592,905 7,620,419,561 8,013,030,365
Supplies expense (5,500,000) 4,250,000 18,015,000 (6,122,500) (2,642,500)
Raw material inventory expense 105,863,500 (119,730,000) 116,841,000 (128,941,000) 33,613,200
Depreciation expense 67,948,667 67,948,667 67,948,667 67,948,667 67,948,667
Amortization expense 5,025,000 5,025,000 5,025,000 5,025,000 5,025,000
Net cash flow from operating activities 2,832,037,690 3,156,494,916 5,252,422,572 7,558,329,728 8,116,974,732
Change in cash and cash equivalent 2,832,037,690 3,156,494,916 5,252,422,572 7,558,329,728 8,116,974,732
Beginning cash and cash equivalent 387,500,000 3,219,537,690 6,376,032,606 11,628,455,178 19,186,784,906
Ending balance of cash and cash equivalent 3,219,537,690 6,376,032,606 11,628,455,178 19,186,784,906 27,303,759,637
Page 213
Asset Amount Liabilities&Equity Amount
Current asset Liabilities
Cash and cash equivalent 2,364,005,190
Raw material inventory 260,879,425
Supplies 75,250,905
Intangible asset
Patent 50,000,000
Acc.amortization-patent (2,500,000)
"Halal " right 5,050,000
Acc.amortization-rights (2,525,000)
Total Current Asset 2,750,160,520 Total Liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (32,000,000)
Car 150,000,000
Acc.depreciation-car (10,000,000)
Production equipment 217,020,000 Lim,capital 770,646,360
Acc.depreciation- production
equipment (15,284,000) Surya,capital 770,646,360
Café equipment 75,655,000 Jayanthi,capital 770,646,360
Acc.depreciation-café equipment (8,933,500) Rolanda,capital 770,646,360
Office equipment 20,830,000 Shantika,capital 770,646,360
Acc.depreciation-office equipment (2,923,500) Jing, capital 770,646,360
Zaynab, capital 770,646,360
Total Non Current Asset 2,644,364,000 Total equity 5,394,524,520
Total Asset 5,394,524,520 Total L+E 5,394,524,520
Green Palace
Balance Sheet - Pesimistic
31 December 2013
Page 214
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 4,722,515,106
Raw material Inventory 304,427,663
Supplies 29,500,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (5,000,000)
"Halal " rights 5,050,000
Acc.amortization-rights (5,050,000)
Total current asset 5,101,442,769 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (64,000,000)
Car 150,000,000
Acc.depreciation-car (20,000,000) Lim,capital 1,096,666,538
Production equipment 217,020,000 Surya,capital 1,096,666,538
Acc.depreciation- production
equipment (30,568,000) Jayanthi,capital 1,096,666,538
Café equipment 75,655,000 Rolanda,capital 1,096,666,538
Acc.depreciation-café equipment (17,867,000) Shantika,capital 1,096,666,538
Office equipment 20,830,000 Jing, capital 1,096,666,538
Acc.depreciation-office equipment (5,847,000) Zaynab, capital 1,096,666,538
Non-current asset 2,575,223,000 Total equity 7,676,665,769
Total asset 7,676,665,769 Total L+E 7,676,665,769
GREEN PALACE
Balance Sheet - Pesimistic
31 December 2014
Page 215
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 9,040,460,178
Raw material Inventory 50,113,996
Supplies 33,750,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 9,164,299,174 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (96,000,000)
Car 150,000,000
Acc.depreciation-car (30,000,000) Lim,capital 1,667,197,311
Production equipment 217,020,000 Surya,capital 1,667,197,311
Acc.depreciation- production
equipment (45,852,000) Jayanthi,capital 1,667,197,311
Café equipment 75,655,000 Rolanda,capital 1,667,197,311
Acc.depreciation-café equipment (26,800,500) Shantika,capital 1,667,197,311
Office equipment 20,830,000 Jing, capital 1,667,197,311
Acc.depreciation-office equipment (8,770,500) Zaynab, capital 1,667,197,311
Non-current asset 2,506,082,000 Total equity 11,670,381,174
Total asset 11,670,381,174 Total L+E 11,670,381,174
GREEN PALACE
Balance Sheet - Pesimistic
per 31 December 2015
Page 216
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 15,516,371,156
Raw material Inventory 53,052,329
Supplies 45,642,500
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 15,655,040,985 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (128,000,000)
Car 150,000,000
Acc.depreciation-car (40,000,000) Lim,capital 2,584,568,855
Production equipment 217,020,000 Surya,capital 2,584,568,855
Acc.depreciation- production
equipment (61,136,000) Jayanthi,capital 2,584,568,855
Café equipment 75,655,000 Rolanda,capital 2,584,568,855
Acc.depreciation-café equipment (35,734,000) Shantika,capital 2,584,568,855
Office equipment 20,830,000 Jing, capital 2,584,568,855
Acc.depreciation-office equipment (11,694,000) Zaynab, capital 2,584,568,855
Non-current asset 2,436,941,000 Total equity 18,091,981,985
Total asset 18,091,981,985 Total L+E 18,091,981,985
GREEN PALACE
Balance Sheet - Pesimistic
per 31 December 2016
Page 217
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 21,946,721,650
Raw material Inventory 512,563,200
Supplies 43,000,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (12,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (12,625,000)
Total current asset 22,532,209,850 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (160,000,000)
Car 150,000,000
Acc.depreciation-car (50,000,000) Lim,capital 3,557,144,264
Production equipment 217,020,000 Surya,capital 3,557,144,264
Acc.depreciation- production
equipment (76,420,000) Jayanthi,capital 3,557,144,264
Café equipment 75,655,000 Rolanda,capital 3,557,144,264
Acc.depreciation-café equipment (44,667,500) Shantika,capital 3,557,144,264
Office equipment 20,830,000 Jing, capital 3,557,144,264
Acc.depreciation-office equipment (14,617,500) Zaynab, capital 3,557,144,264
Non-current asset 2,367,800,000 Total equity 24,900,009,849
Total asset 24,900,009,850 Total L+E 24,900,009,849
GREEN PALACE
Balance Sheet - Pesimistic
31 December 2017
Page 218
Asset Amount Liabilities&Equity Amount
Current asset Liabilities
Cash and cash equivalent 2,965,797,690
Raw material inventory 1,997,243,425
Supplies 75,250,905
Intangible asset
Patent 50,000,000
Acc.amortization-patent (2,500,000)
"Halal " right 5,050,000
Acc.amortization-rights (2,525,000)
Total Current Asset 5,088,317,020 Total Liabilities
Non-current asset Equity
Land 1,450,000,000 Lim,capital 856,616,717
Building 800,000,000 Surya,capital 856,616,717
Acc.depreciation-building (32,000,000) Jayanthi,capital 856,616,717
Car 150,000,000 Rolanda,capital 856,616,717
Acc.depreciation-car (10,000,000) Shantika,capital 856,616,717
Production equipment 217,020,000 Jing, capital 856,616,717
Acc.depreciation- production
equipment (15,284,000) Zaynab, capital 856,616,717
Café equipment 75,655,000
Acc.depreciation-café equipment (8,933,500)
Office equipment 20,830,000
Acc.depreciation-office equipment (2,923,500)
Non-current asset 2,644,364,000
Total Non Current Asset 908,000,000 Total equity 5,996,317,020
Total Asset 5,996,317,020 Total L+E 5,996,317,020
Balance Sheet - Normal
31 December 2013
Green Palace
Page 219
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 6,295,501,356
Raw material Inventory 304,427,663
Supplies 29,500,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (5,000,000)
"Halal " rights 5,050,000
Acc.amortization-rights (5,050,000)
Total current asset 6,674,429,019 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (64,000,000)
Car 150,000,000
Acc.depreciation-car (20,000,000) Lim,capital 1,321,378,860
Production equipment 217,020,000 Surya,capital 1,321,378,860
Acc.depreciation- production
equipment (30,568,000) Jayanthi,capital 1,321,378,860
Café equipment 75,655,000 Rolanda,capital 1,321,378,860
Acc.depreciation-café equipment (17,867,000) Shantika,capital 1,321,378,860
Office equipment 20,830,000 Jing, capital 1,321,378,860
Acc.depreciation-office equipment (5,847,000) Zaynab, capital 1,321,378,860
Non-current asset 2,575,223,000 Total equity 9,249,652,019
Total asset 9,249,652,019 Total L+E 9,249,652,019
GREEN PALACE
Balance Sheet - Normal
per 31 December 2014
Page 220
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 11,753,476,428
Raw material Inventory 50,113,996
Supplies 33,750,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 11,877,315,424 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (96,000,000)
Car 150,000,000
Acc.depreciation-car (30,000,000) Lim,capital 2,054,771,061
Production equipment 217,020,000 Surya,capital 2,054,771,061
Acc.depreciation- production
equipment (45,852,000) Jayanthi,capital 2,054,771,061
Café equipment 75,655,000 Rolanda,capital 2,054,771,061
Acc.depreciation-café equipment (26,800,500) Shantika,capital 2,054,771,061
Office equipment 20,830,000 Jing, capital 2,054,771,061
Acc.depreciation-office equipment (8,770,500) Zaynab, capital 2,054,771,061
Non-current asset 2,506,082,000 Total equity 14,383,397,424
Total asset 14,383,397,424 Total L+E 14,383,397,424
GREEN PALACE
Balance Sheet - Normal
per 31 December 2015
Page 221
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 19,357,747,406
Raw material Inventory 53,052,329
Supplies 45,642,500
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 19,496,417,235 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (128,000,000)
Car 150,000,000
Acc.depreciation-car (40,000,000) Lim,capital 3,133,336,891
Production equipment 217,020,000 Surya,capital 3,133,336,891
Acc.depreciation- production
equipment (61,136,000) Jayanthi,capital 3,133,336,891
Café equipment 75,655,000 Rolanda,capital 3,133,336,891
Acc.depreciation-café equipment (35,734,000) Shantika,capital 3,133,336,891
Office equipment 20,830,000 Jing, capital 3,133,336,891
Acc.depreciation-office equipment (11,694,000) Zaynab, capital 3,133,336,891
Non-current asset 2,436,941,000 Total equity 21,933,358,235
Total asset 21,933,358,235 Total L+E 21,933,358,235
GREEN PALACE
Balance Sheet - Normal
per 31 December 2016
Page 222
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 27,491,447,140
Raw material Inventory 519,866,459
Supplies 43,000,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (12,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (12,625,000)
Total current asset 28,084,238,599 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (160,000,000)
Car 150,000,000
Acc.depreciation-car (50,000,000) Lim,capital 4,350,291,228
Production equipment 217,020,000 Surya,capital 4,350,291,228
Acc.depreciation- production
equipment (76,420,000) Jayanthi,capital 4,350,291,228
Café equipment 75,655,000 Rolanda,capital 4,350,291,228
Acc.depreciation-café equipment (44,667,500) Shantika,capital 4,350,291,228
Office equipment 20,830,000 Jing, capital 4,350,291,228
Acc.depreciation-office equipment (14,617,500) Zaynab, capital 4,350,291,228
Non-current asset 2,367,800,000 Total equity 30,452,038,599
Total asset 30,452,038,599 Total L+E 30,452,038,599
GREEN PALACE
Balance Sheet - Normal
per 31 December 2017
Page 223
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 6,376,032,606
Raw material Inventory 560,552,663
Supplies 29,500,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (5,000,000)
"Halal " rights 5,050,000
Acc.amortization-rights (5,050,000)
Total current asset 7,011,085,269 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (64,000,000)
Car 150,000,000
Acc.depreciation-car (20,000,000) Lim,capital 1,369,472,610
Production equipment 217,020,000 Surya,capital 1,369,472,610
Acc.depreciation- production
equipment (30,568,000) Jayanthi,capital 1,369,472,610
Café equipment 75,655,000 Rolanda,capital 1,369,472,610
Acc.depreciation-café equipment (17,867,000) Shantika,capital 1,369,472,610
Office equipment 20,830,000 Jing, capital 1,369,472,610
Acc.depreciation-office equipment (5,847,000) Zaynab, capital 1,369,472,610
Non-current asset 2,575,223,000 Total equity 9,586,308,269
Total asset 9,586,308,269 Total L+E 9,586,308,269
Total Asset 6,387,307,020 Total L+E 6,387,307,020
Balance Sheet - Optimistic
GREEN PALACE
per 31 December 2014
Page 224
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 11,628,455,178
Raw material Inventory 422,638,996
Supplies 33,750,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 12,124,819,174 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (96,000,000)
Car 150,000,000
Acc.depreciation-car (30,000,000) Lim,capital 2,090,128,739
Production equipment 217,020,000 Surya,capital 2,090,128,739
Acc.depreciation- production
equipment (45,852,000) Jayanthi,capital 2,090,128,739
Café equipment 75,655,000 Rolanda,capital 2,090,128,739
Acc.depreciation-café equipment (26,800,500) Shantika,capital 2,090,128,739
Office equipment 20,830,000 Jing, capital 2,090,128,739
Acc.depreciation-office equipment (8,770,500) Zaynab, capital 2,090,128,739
Non-current asset 2,506,082,000 Total equity 14,630,901,174
Total asset 14,630,901,174 Total L+E 14,630,901,174
GREEN PALACE
Balance Sheet - Optimistic
per 31 December 2015
Page 225
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 19,186,784,906
Raw material Inventory 541,977,329
Supplies 45,642,500
Intangible asset
Patent 50,000,000
Acc.amortization-patent (7,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (7,575,000)
Total current asset 19,814,379,735 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (128,000,000)
Car 150,000,000
Acc.depreciation-car (40,000,000) Lim,capital 3,178,760,105
Production equipment 217,020,000 Surya,capital 3,178,760,105
Acc.depreciation- production
equipment (61,136,000) Jayanthi,capital 3,178,760,105
Café equipment 75,655,000 Rolanda,capital 3,178,760,105
Acc.depreciation-café equipment (35,734,000) Shantika,capital 3,178,760,105
Office equipment 20,830,000 Jing, capital 3,178,760,105
Acc.depreciation-office equipment (11,694,000) Zaynab, capital 3,178,760,105
Non-current asset 2,436,941,000 Total equity 22,251,320,735
Total asset 22,251,320,735 Total L+E 22,251,320,735
GREEN PALACE
Balance Sheet - Optimistic
per 31 December 2016
Page 226
Asset Amount Liabilities & Equity Amount
Current asset Liabilities
Cash and cash equivalent 27,303,759,637
Raw material Inventory 519,866,462
Supplies 43,000,000
Intangible asset
Patent 50,000,000
Acc.amortization-patent (12,500,000)
"Halal " rights 5,050,000
Acc.amortization-rights (12,625,000)
Total current asset 27,896,551,099 Total liabilities
Non-current asset Equity
Land 1,450,000,000
Building 800,000,000
Acc.depreciation-building (160,000,000)
Car 150,000,000
Acc.depreciation-car (50,000,000) Lim,capital 4,323,478,728
Production equipment 217,020,000 Surya,capital 4,323,478,728
Acc.depreciation- production
equipment (76,420,000) Jayanthi,capital 4,323,478,728
Café equipment 75,655,000 Rolanda,capital 4,323,478,728
Acc.depreciation-café equipment (44,667,500) Shantika,capital 4,323,478,728
Office equipment 20,830,000 Jing, capital 4,323,478,728
Acc.depreciation-office equipment (14,617,500) Zaynab, capital 4,323,478,728
Non-current asset 2,367,800,000 Total equity 30,264,351,099
Total asset 30,264,351,099 Total L+E 30,264,351,099
GREEN PALACE
Balance Sheet - Optimistic
per 31 December 2017
Page 227
CVP ANALYSIS “GREEN PALACE”
Page 230
FINANCIAL RATIO
Normal Condition:
i. Operating Leverage
The meaning of Operating Leverage is percentage that changes
in profit that impacted with company activity.
DOL (Degree of Operating Leverage). The higher value of
DOL means the higher level of sales that impact on profit.
Ratio DOL
2013 1.428
2014 1.282
2015 1.185
2016 1.130
2017 1.490
From this ratio, from the year to the year, we can conclude that
we have stabilize of fluctuation, although in the first year, this
ratio is small, that because lots of items that need to be paid in
this first year.
ii. Liquidity Ratio
A. Cash Ratio
Cash Ratio shows the proportion to us, they
show Cash, total asset that we have in Green
Palace
DOL = CM
Profit
Ratio Cash Ratio
2013 0.4946
2014 0.6806
2015 0.8172
Page 231
-
Cash proportion from this total asset, grew
every year with the significant changes, but in
this case, is not good for the company that hold
cash too much, this means that the company
doesn’t try to invest in long / short investment.
iii. Activity Ratio
In this Ratio, the purpose to count how effective the company
to manage the overall resources that we have, in this ratio, we
learn to avoid over debt.
i. Fixed Turnover Ratio
This ratio, used to measure Green Palace to use
the asset to increase the overall sales. The
bigger this value, shows that Green palace use
the overall asset that we have, with efficient and
the result we can see the income is higher than
the asset value.
Ratio Fixed asset Turnover
2013 1.023
2014 2.957
2015 4.404
2016 6.003
2017 6.806
2016 0.8826
2017 0.9028
Page 232
ii. Total Asset Turnover
In this ratio, we use it, to measure the total
active and measure the active income.
Ratio Total Asset Turnover
2013 1.023
2014 0.823
2015 0.767
2016 0.667
2017 0.529
This value of turnover have the up and down in every
year, this caused by purchasing “land” the price of land is
always increasing.
iii. Inventory Turnover
This ratio, measure how many our stock in
Green Palace can be sold in one year, and how
much the turnover ratio within 1 year, the
higher this ratio, the better value.
Ratio Inventory Turnover
2013 0.904
2014 6.714
2015 58.201
2016 61.213
2017 6.591
iv. Profitability Ratio
Page 233
In this section, we analyze how much percentage that company
can grow their profit. From: Gross profit margin, operating
profit margin, net profit margin, cash return on asset.
This percentage up / down caused by the percentage of sales
that we have, if the percentage raise up, means that our sales is
raise up, and if the percentage go down, means the sales is
lower than before.
iv. Operating Profit Margin
In this section we measure percentage how
many profit that we get after we count it with
our debts, means this our net profit.
This percentage up / down caused by the
percentage of sales that we have, if the
percentage raise up, means that our sales is raise
ratio Gross profit margin
2013 70.54%
2014 73.16%
2015 73.57%
2016 77.80%
2017 78.74%
ratio Operating Profit margin
2013 49.41%
2014 57.05%
2015 62.08%
2016 68.85%
2017 70.52%
Page 234
up, and if the percentage go down, means the
sales is lower than before.
v. Net Profit Margin
Net Profit Margin measures the whole income
and the debt. The purpose of “Net profit
margin” for identifies the overall efficiency of
our system.
The percentage of sales, impact this percentage,
for up and down, by the year.
vi. Cash Return on Asset
This ratio to measure, how much cash that we
can get from operational using the current asset,
means that with our current asset, how much
money that we can get.
ratio Net Profit margin
2013 36.98%
2014 42.73%
2015 46.52%
2016 51.61%
2017 52.86%
ratio Cash Flow on Asset
2013 15.14%
2014 27.84%
2015 17.42%
2016 17.42%
2017 7.78%
Page 235
Cash that produced form operation company
have their up or down value, this caused by
inefficiency for the corporation to manage the
overall operation profit.
vii. Return on Asset (ROA)
ROA function to measure the company
effectiveness to process the asset that they have
how they made profit, and the efficient for
investment management.
ROA have their up and down, for the down
value of ROA, maybe that caused by
depreciation of asset that we already buy, that
cause we buy new product by net income asset.
Pessimistic Condition
v. Operating Leverage
The meaning of Operating Leverage is percentage that changes
in profit that impacted with company activity.
DOL (Degree of Operating Leverage). The higher value of
DOL means the higher level of sales that impact on profit.
ratio Return On Asset
2013 58.29%
2014 94.32%
2015 98.96%
2016 99.29%
2017 97.89%
DOL = CM
Profit
Page 236
Rasio DOL
2013 1.582
2014 1.402
2015 1.238
2016 1.153
2017 1.529
From this ratio, from the year to the year, we can conclude that
we have stabilize of fluctuation, although in the first year, this
ratio is small, that because lots of items that need to be paid in
this first year.
vi. Liquidity Ratio
B. Cash Ratio
Cash Ratio shows the proportion to us, they
show Cash, total asset that we have in Green
Palace
Cash proportion from this total asset, grew
every year with the significant changes, but in
this case, is not good for the company that holds
cash too much, this means that the company
doesn’t try to invest in long / short investment.
vii. Activity Ratio
Ratio Cash Ratio
2013 0.4382
2014 0.6152
2015 0.7746
2016 0.8576
2017 0.8814
Page 237
In this Ratio, the purpose to count how effective the company
to manage the overall resources that we have, in this ratio, we
learn to avoid over debt.
i. Fixed Turnover Ratio
This ratio, used to measure Green Palace to use
the asset to increase the overall sales. The
bigger this value, shows that Green palace use
the overall asset that we have, with efficient and
the result we can see the income is higher than
the asset value.
Ratio Fixed asset Turnover
2013 0.988
2014 0.823
2015 0.815
2016 0.725
2017 0.556
ii. Total Asset Turnover
In this ratio, we use it, to measure the total
active and measure the active income.
Ratio Total Asset Turnover
2013 2.015
2014 2.454
Page 238
2015 3.797
2016 5.386
2017 5.843
This value of turnover have the up and down in every
year, this caused by purchasing “land” the price of land is
always increasing.
iii. Inventory Turnover
This ratio, measure how many our stock in
Green Palace can be sold in one year, and how
much the turnover ratio within 1 year, the
higher this ratio, the better value.
Ratio Inventory Turnover
2013 0.904
2014 0.728
2015 1.377
2016 1.196
2017 1.315
viii. Profitability Ratio
In this section, we analyze how much percentage that company
can grow their profit. From: Gross profit margin, operating
profit margin, net profit margin, cash return on asset.
ratio Gross profit
Page 239
This percentage up / down caused by the percentage of sales
that we have, if the percentage raise up, means that our sales is
raise up, and if the percentage go down, means the sales is
lower than before.
vii. Operating Profit Margin
In this section we measure percentage how
many profit that we get after we count it with
our debts, means this our net profit.
This percentage up / down caused by the
percentage of sales that we have, if the
percentage raise up, means that our sales is raise
up, and if the percentage go down, means the
sales is lower than before.
viii. Net Profit Margin
Net Profit Margin measures the whole income
and the debt. The purpose of “Net profit
margin
2013 66.11%
2014 67.66%
2015 69.35%
2016 75.26%
2017 75.23%
ratio Operating Profit margin
2013 41.79%
2014 48.25%
2015 56.02%
2016 65.28%
2017 65.66%
Page 240
margin” for identifies the overall efficiency of
our system.
The percentage of sales, impact this percentage,
for up and down, by the year.
ix. Cash Return on Asset
This ratio to measure, how much cash that we
can get from operational using the current asset,
means that with our current asset, how much
money that we can get.
Cash
that produced form operation company have
their up or down value, this caused by
inefficiency for the corporation to manage the
overall operation profit.
viii. Return on Asset (ROA)
ratio Net Profit margin
2013 31.26%
2014 36.11%
2015 41.97%
2016 48.93%
2017 49.21%
ratio Cash Flow on Asset
2013 49.02%
2014 33.55%
2015 21.47%
2016 21.47%
2017 9.51%
Page 241
ROA function to measure the company
effectiveness to process the asset that they have
how they made profit, and the efficient for
investment management.
ROA have their up and down, for the down
value of ROA, maybe that caused by
depreciation of asset that we already buy, that
cause we buy new product by net income asset.
Optimism Condition
ix. Operating Leverage
The meaning of Operating Leverage is percentage that change
in profit that impacted with company activity.
DOL (Degree of Operating Leverage). The higher value of
DOL means the higher level of sales that impact on profit.
ratio Return On Asset
2013 85.96%
2014 92.57%
2015 98.65%
2016 99.11%
2017 97.40%
DOL = CM
Profit
Rasio DOL
2013 1.365
Page 242
From this ratio, from the year to the year, we can conclude that
we have stabilize of fluctuation, although in the first year, this
ratio is small, that because lots of items that need to be paid in
this first year.
x. Liquidity Ratio
Cash Ratio
Cash Ratio shows the proportion to us, they
show Cash, total asset that we have in Green
Palace
Cash proportion from this total asset, grew
every year with the significant changes, but in
this case, is not good for the company that hold
cash too much, this means that the company
doesn’t try to invest in long / short investment.
xi. Activity Ratio
2014 1.287
2015 1.188
2016 1.129
2017 1.499
Ratio Cash Ratio
2013 0.5041
2014 0.6651
2015 0.7948
2016 0.8623
2017 0.9022
Page 243
In this Ratio, the purpose to count how effective the company
to manage the overall resources that we have, in this ratio, we
learn to avoid over debt.
i. Fixed Turnover Ratio
ii.
This ratio, used to measure Green Palace to use
the asset to increase the overall sales. The
bigger this value, shows that Green palace use
the overall asset that we have, with efficient and
the result we can see the income is higher than
the asset value.
Ratio Fixed asset Turnover
2013 7.327
2014 2.929
2015 4.356
2016 6.042
2017 6.521
iii. Total Asset Turnover
In this ratio, we use it, to measure the total
active and measure the active income.
Ratio Total Asset Turnover
2013 1.042
2014 0.787
2015 0.746
2016 0.662
2017 0.510
Page 244
This value of turnover have the up and down in every
year, this caused by purchasing “land” the price of land is
always increasing.
iv. Inventory Turnover
This ratio, measure how many our stock in
Green Palace can be sold in one year, and how
much the turnover ratio within 1 year, the
higher this ratio, the better value.
Ratio Inventory Turnover
2013 0.846
2014 3.646
2015 6.901
2016 5.992
2017 6.591
xii. Profitability Ratio
In this section, we analyze how much percentage that company
can grow their profit. From: Gross profit margin, operating
profit margin, net profit margin, cash return on asset.
This percentage up / down caused by the percentage of sales
that we have, if the percentage raise up, means that our sales is
ratio Gross profit margin
2013 72.85%
2014 72.90%
2015 73.28%
2016 77.94%
2017 77.81%
Page 245
raise up, and if the percentage go down, means the sales is
lower than before.
x. Operating Profit Margin
In this section we measure percentage how
many profit that we get after we count it with
our debts, means this our net profit.
This percentage up / down caused by the
percentage of sales that we have, if the
percentage raise up, means that our sales is raise
up, and if the percentage go down, means the
sales is lower than before.
xi. Net Profit Margin
Net Profit Margin measures the whole income
and the debt. The purpose of “Net profit
margin” for identifies the overall efficiency of
our system.
ratio Operating Profit margin
2013 53.37%
2014 56.64%
2015 61.67%
2016 69.05%
2017 69.23%
ratio Net Profit margin
2013 39.96%
Page 246
The
percentage of sales, impact this percentage, for
up and down, by the year.
xii. Cash Return on Asset
This ratio to measure, how much cash that we
can get from operational using the current asset,
means that with our current asset, how much
money that we can get.
Cash that produced form operation company
have their up or down value, this caused by
inefficiency for the corporation to manage the
overall operation profit.
ix. Return on Asset (ROA)
ROA function to measure the company
effectiveness to process the asset that they have
how they made profit, and the efficient for
investment management.
2014 42.42%
2015 46.21%
2016 51.76%
2017 51.89%
ratio Cash Return on Asset
2013 14.22%
2014 26.86%
2015 17.13%
2016 17.13%
2017 7.82%
Page 247
ROA have their up and down, for the down
value of ROA, maybe that caused by
depreciation of asset that we already buy, that
cause we buy new product by net income asset.
Economic Analysis
Indonesian economic growth, nowadays have already met lot of
improvement, if we compared before, in our crisis condition we can say that
Indonesia have a good economic growth. But the real problem is
“unemployment” in Indonesia still high, may be this caused by less job, or
lack of individual skills.
This analysis gives in a preview how the company must “sacrifice”
and the profit oriented, and with this analysis we believe that can be useful for
the economic growth in Indonesia. Indonesia has 3 big sectors: agriculture,
marketplace, and Hotel and restaurant has quite big portion about 58% in year
2010.
Assumption Normal Condition
For normal condition, usually the demand of food and beverage
increasing year by year, people in the world always want to find a
better food, better taste, and they start to look for healthy food. For
bread industry, nowadays the bread not only as “desert” but people
like to consume it, as main food, type bread like: hamburger,
Sandwich, hotdog, etc. the challenge for every bread shop not only sell
the testier bread, but also healthy bread and also good in service
(hospitality). Most of us maybe not familiar to eat or enjoy bread
ratio Return On Asset
2013 58.76%
2014 90.94%
2015 95.91%
2016 96.83%
2017 97.88%
Page 248
inside the store, usually we just bring it as “take away”. So in this
case, we “Green Palace” want to offer something different. We build a
place that people can stay, can enjoy the bread with beautiful
environment. In normal condition our sales: 75% or more in the first
year, and kept growing in the future.
Assumption Pessimistic Condition
Although people consume bread as substitution of rice, but in this
simulation, we try to make the sales down, that may be caused by
inflation rate, and because of Green Palace target market is middle up
people, but in inflation condition lots of people get fired, bankruptcy,
so the group of middle low person raise, and automatically the
purchasing power is lower. Because people will choose to buy “cheap”
bread rather than “expensive” one. In this situation, our sales may be
around 50% – 60% only
Assumption of Optimistic Condition
People in Indonesia will consider about healthy food, healthy life, and
people stop buy junk food, and start to buy healthy one, the economic
growth in Indonesia increased up to 40%, means lot of new rich
people in Indonesia, then Green Palace come to place, as the number 1
healthiest bread store in Asia. People in Indonesia like tasty and
healthy, when we can give both of them, we can get the highest profit,
because they never consider about price, And the sales of Green Palace
190% above our expectation.
Investment Analysis Green Palace
1. Payback Period
Payback period give us the information about number, how
long we need to get the first investment from one project, in
other words how long the company can produce money as big
as initial investment. In Green Palace
Payback Expected 8 Year
INITIAL INVESTMENT Rp 3.728.606.500
Page 249
Payback Period Normal
Initial Investment
(Rp3,728,606,500.00)
Cash Inflow
Year 1 Rp 2,267,710,522.76 -Rp1,460,895,977.24
Year 2 Rp 3,253,334,999.01 Rp1,792,439,021.77
Year 3 Rp 5,133,745,405.31 Rp6,926,184,427.07
Year 4 Rp 7,549,960,810.80 Rp14,476,145,237.87
Year 5 Rp 8,518,680,364.54 Rp22,994,825,602.40
Payback Period 1 year 6 months
2. Net Present Value (NPV)
NPV will explain, how much profit that we can get, or lost that
we get when we choose the project, with the comparison of
time value of money and relevant cash flow in investment
Decision Criteria:
If NPV > 0 = Accepted
If NPV < 0 = Rejected
If NPV met “0” means that we can achieve BEP (Break Even
Point)
All investment in Green Palace is owned by the owner.
NPV Report of Green Palace:
NPV Normal
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 2,267,710,522.76 Rp2,139,349,549.77
Year 2 Rp 3,253,334,999.01 Rp3,253,334,999.01
Year 3 Rp 5,133,745,405.31 Rp5,133,745,405.31
Year 4 Rp 7,549,960,810.80 Rp7,549,960,810.80
Year 5 Rp 8,518,680,364.54 Rp8,518,680,364.54
Year 6 Rp 0.00 Rp0.00
Page 250
Total PV Rp26,595,071,129.42
NPV $21,691,127,393.90
3. IRR
IRR is a rate that caused NPV become 0
IRR Normal
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 2,267,710,522.76
Year 2 Rp 3,253,334,999.01
Year 3 Rp 5,133,745,405.31
Year 4 Rp 7,549,960,810.80
Year 5 Rp 8,518,680,364.54
IRR 91%
4. Discounted Payback Period
Discounted payback period to count number that didn’t
calculated with time value of money, that the reason why we
have the “return” of money. So this is the calculation of Green
Palace
Discounted Payback Period Normal
Initial
Investment (Rp3,728,606,500.00)
Year 1 Rp22,835,850.83 -Rp3,705,770,649.17
Year 2 Rp658,770,678.51 -Rp3,046,999,970.66
Year 3 Rp569,552,712.36 -Rp2,477,447,258.30
Year 4 Rp1,049,057,722.75 -Rp1,428,389,535.55
Year 5 Rp947,555,189.67 -Rp480,834,345.88
Year 6 Rp951,553,288.35 Rp470,718,942.47
Discounted Payback Period Normal 5 years 7 months
Page 251
And from that calculation, we can accept the business, and also from
Discounted Payback period, can be accepted.
Scenario Analysis
Assumption Pessimistic Condition:
Payback Period
Pessimistic
Initial Investment
(Rp3,728,606,500.00)
Cash Inflow
Year 1 Rp 1,665,918,022.76 -Rp2,062,688,477.24
Year 2 Rp 2,282,141,249.01 Rp219,452,771.77
Year 3 Rp 3,993,715,405.31 Rp4,213,168,177.07
Year 4 Rp 6,421,600,810.80 Rp10,634,768,987.87
Year 5 Rp 6,808,027,864.54 Rp17,442,796,852.40
Payback Period 1 year 11 months
In Payback Period that counted is: 1Year, 11 Months this result
can be considered because the result still lower than our
expectation (5 Years), and this project purposed for long term,
means that met our BEP in short terms is impossible.
NPV Pesimist
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 1,665,918,022.76 Rp1,571,620,776.19
Year 2 Rp 2,282,141,249.01 Rp2,282,141,249.01
Year 3 Rp 3,993,715,405.31 Rp3,993,715,405.31
Year 4 Rp 6,421,600,810.80 Rp6,421,600,810.80
Year 5 Rp 6,808,027,864.54 Rp6,808,027,864.54
Page 252
Year 6 Rp 0.00 Rp0.00
Total PV Rp21,077,106,105.83
NPV $17,129,782,601.60
IRR pessimist
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 1,665,918,022.76
Year 2 Rp 2,282,141,249.01
Year 3 Rp 3,993,715,405.31
Year 4 Rp 6,421,600,810.80
Year 5 Rp 6,808,027,864.54
IRR 72%
Assumption Optimism Condition:
Payback Period
Optimistic
Initial Investment
(Rp3,728,606,500.00)
Cash Inflow
Year 1 Rp 2,658,700,522.76 -Rp1,069,905,977.24
Year 2 Rp 3,199,001,249.01 Rp2,129,095,271.77
Year 3 Rp 5,044,592,905.31 Rp7,173,688,177.07
Year 4 Rp 7,620,419,560.80 Rp14,794,107,737.87
Year 5 Rp 8,013,030,364.54 Rp22,807,138,102.40
Payback Period 1 year 4 month
Page 253
NPV Optimist
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 2,658,700,522.76 Rp2,508,208,040.34
Year 2 Rp 3,199,001,249.01 Rp3,199,001,249.01
Year 3 Rp 5,044,592,905.31 Rp5,044,592,905.31
Year 4 Rp 7,620,419,560.80 Rp7,620,419,560.80
Year 5 Rp 8,013,030,364.54 Rp8,013,030,364.54
Year 6 Rp 0.00 Rp0.00
Total PV Rp26,385,252,119.98
NPV $21,614,733,716.54
IRR Optimist
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 2,658,700,522.76
Year 2 Rp 3,199,001,249.01
Year 3 Rp 5,044,592,905.31
Year 4 Rp 7,620,419,560.80
Year 5 Rp 8,013,030,364.54
IRR 94%
Sensitivity Analysis
Initial Investment View
Normal Capital Increase Capital
100% 717%
(Rp3,728,606,500.00) (Rp26,723,432,102.00)
Page 254
NPV 22,866,464,629.42 0.40
IRR 91% 0.98%
Initial
Investment (Rp26,723,432,102.00)
Cash Inflow
Year 1 Rp 2,267,710,522.76 Rp2,267,710,522.76
Year 2 Rp 3,253,334,999.01 Rp3,253,334,999.01
Year 3 Rp 5,133,745,405.31 Rp5,133,745,405.31
Year 4 Rp 7,549,960,810.80 Rp7,549,960,810.80
Year 5 Rp 8,518,680,364.54 Rp8,518,680,364.54
Total PV Rp26,723,432,102.40
NPV 0.40
IRR 1%
Sales view
Normal Sales Sales Down
100% 76%
26,723,432,102 21,171,403,352
NPV $22,866,464,629.42 $17,348,499,605.83
IRR 91% 72%
Initial Investment (Rp3,728,606,500.00)
Cash Inflow
Year 1 Rp 1,665,918,022.76 Rp 1,571,620,776.19
Year 2 Rp 2,282,141,249.01 Rp 2,282,141,249.01
Year 3 Rp 3,993,715,405.31 Rp 3,993,715,405.31
Year 4 Rp 6,421,600,810.80 Rp 6,421,600,810.80
Year 5 Rp 6,808,027,864.54 Rp 6,808,027,864.54
Total PV Rp 21,077,106,105.83
NPV 17,348,499,605.83
IRR 72%
Page 255
Expense View
Normal Expense Increase Expense
100% 150%
6,424,418,248 9636627373
NPV $22,866,464,629.42 $19,782,616,478.24
IRR 91% 77%
Initial
Investment (Rp3,728,606,500.00)
Year 1 Rp 1,619,672,564.26 Rp1,619,672,564.26
Year 2 Rp 2,640,078,840.51 Rp2,640,078,840.51
Year 3 Rp 4,499,610,415.81 Rp4,499,610,415.81
Year 4 Rp 6,895,394,125.37 Rp6,895,394,125.37
Year 5 Rp 7,856,467,032.30 Rp7,856,467,032.30
Total PV Rp23,511,222,978.24
NPV $19,782,616,478.24
IRR
Initial Investment (Rp3,728,606,500.00)
Year 1 Rp 1,619,672,564.26
Year 2 Rp 2,640,078,840.51
Year 3 Rp 4,499,610,415.81
Year 4 Rp 6,895,394,125.37
Year 5 Rp 7,856,467,032.30
IRR 77%