EVALUASI BISNIS CHIFFON CAKE DI MONIQUE CAKE AND BAKERY SURABAYA DALAM RANGKA MENINGKATKAN KAPASITAS PRODUKSI DAN MEMPERBAIKI STRATEGI BISNIS YANG ADA DI DALAMNYA
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Keywords:
Business strategy, SME, Business Evaluation
Abstract
Abstrak - Tujuan dari penelitian ini adalah mengevaluasi suatu praktek bisnis, khususnya bisnis roti di Monique Cake and Bakery. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini dilakukan dengan menggunakan metode interviu, analisis dokumen, dan observasi. Hasil analisis dari penelitian ini berupa saran dan akan menitikberatkan pada analisa studi kelayakan bisnis mengenai caracara untuk meningkatkan kapasitas produksi, dan inovasi melalui asumsi logis dan perhitungan, sekaligus rekomendasi yang bersifat kualitatif guna memperoleh pertimbangan yang lebih dalam. Diharapkan pula pihak pemilik bisnis dapat mempunyai gambaran lebih jelas mengenai rangkaian kekuatan, kelemahan, peluang dan ancaman yang ada di dalam bisnis roti ini sehingga dapat memikirkan strategi yang dapat dilakukan di waktu mendatang .
Kata Kunci: Strategi Bisnis, UKM, Evaluasi Bisnis
Abstract - The aim of this study is to see and evaluate the business practice, especially bakery business in Monique Cake and Bakery. This study uses qualitative approaches. This research was conducted using interviews, document analysis, and observation. Analytical results from this study focused on the making of ways to increase the production capacity, and innovation from the logical assumptions and countings. There are also qualitative recommendation to make a deep consideration. Writer hope that the business owner may have a wide an clearer description about the kind of strengths, weaknesses, opportunities, and threats inside this business and therefore, think about the right strategies to be done in the near future.
Keywords: Business strategy, SME, Business Evaluation
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References
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Barac, K. 2009. South African training officers' perceptions of the knowledge and skills requirements of entry-level training accountants. Meditari Accountancy Research, 17(2), 19-46.
Bisnis. 2015. Jumlah auditor masih minim (Online). http://finansial.bisnis.com/read/20121122/9/106182/jumlah-auditormasih-minim (diakses pada tanggal 21 Juni 2015).
Boone, Jeff, Joseph Legoria, Deborah L. Seifert, William W. Stammerjohan.2006. The associations among accounting program attributes, 150-hour status, and CPA exam pass rates. Journal of Accounting Education, Volume 24, Issue 4, Pages 202-215.
Business Industry and Higher Education Collaboration Council (BIHECC). 2007. Graduate employability skills (Online). http://www.dest.gov.au/highered/bihecc (diakses pada 22 Juni 2015).
Carter William K. 2009. Akutansi Biaya. Edisi 14. Dialihbahasakan oleh Krista. Jakarta: Salemba Empat
Chesbrough, H. (2003). The era of open innovation. MIT Sloan Management Review, 44(3), 35–41.
Claude R. Duguay, Sylvain Landry, and Federico Pasin , 2006, “From Mass Production to Flexible/ Agile Production” , Vol. 17 Iss 12 pp. 1183-1195
Cleaveland, M.C. and Larkins, E.R. 2004. Web-based Practice and feedback improve tax students written communication skills. Journal of Accounting Education 22(1): 29-52.
David H Monk, Samid Hussain, William Miles. 2000. Accounting for the effects of increased high school graduation expectations on pupil performance and resource allocation: results from New York State. Economics of Education Review, Volume 19, Issue 4, October 2000, Pages 319-331.
Dimitros, Labros, Dan Nikolas. 2013. Traditional Teaching Method vs Teaching Through The Application of Information and Communication Technologies in the Accounting Field: Quo Vadis. European Scientific Journal Vol 9.28.
Dikti, 2008. Buku Panduan Pengembangan Kurikulum Berbasis Kompetensi Pendidikan Tinggi (Online). http://luk.staff.ugm.ac.id/atur/PanduanKBKDikti2008.pdf (diakses pada tanggal 10 Oktober 2015).
Feb Unair. 2013. Program Sarjana Reguler Kurikulum Akuntansi (Online). http://www.akuntansi.feb.unair.ac.id/index.php/95-program/sarjana/reguler/114-kurikulum-s1-akuntansi (diakses pada 20 Oktober 2015).
Fouche,J.P. 2013. A Renewed Call for Change in Accounting Education Practices. Int J Edu Sci, 5(2): 137-150 (2013).
Filiz, Angay Kutluk, Adnan Donmez, Burcu Demirel Utku, Murat Erdogan. 2012. Expectation of Accounting Professionals From Accounting Education: An Antalya Research. Procedia - Social and Behavioral Sciences, Volume 62, Pages 418-423.
Herawati, Shinta Dewi. 2012. Review of the Learning Method in the Accountancy Profession Education (APE) Programs and Connection to the Students Soft skills Development. Procedia - Social and Behavioral Sciences, Volume 57, Pages 155-162.
Hergeanhann, B.R. and Olson, Mathew H. 2010. Teori Belajar (Theories of learning). Jakarta: Kencana. Howieson Bryan, Phil Hancock, Naomi Segal, Marie Kavanagh, Irene Tempone,
Jenny Kent. 2014. Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, Volume 32, Issue 3, September 2014, Pages 259-275.
Howeison, Bryan. 2003. Accounting Practice in the New Millenium: is Accountng Education Ready To Meet The Challenge? The British Accounting Review.35:69-103.
IAI Global. 2012. Akuntan Profesional (Online). http://www.iaiglobal.or.id/v02/akuntan_profesional.php?id=4 (diakses pada tanggal 26 Oktober 2015).
IAI. 2014. Silabus dan kurikulum (PPAk) Ikatan Akuntan Indonesia (Online). http://www.iaiglobal.or.id/v02/akuntan_profesional_download.php?id=7&kfile=1 (diakses pada tanggal 21 Juni 2015).
IAPI. 2014. Jurusan Akuntansi Perlu Update Kurikulum (Online). http://www.iapi.or.id/iapi/berita_iapi/berita_iapi/jurusan_akuntansi_perlu_update_kurikulum.php (diakses pada tanggal 21 Juni 2015).
IFAC. 2015. Summary of Changes Resulting from IES Revision Project (Online). http://www.slideshare.net/IFAC_Multimedia/iaesbsummaryofiesrevisionsproject (diakses pada tanggal 21 Juni 2015).
Jawa Pos. 2012. Sarjana Kertas (Online). http://www2.jawapos.com/baca/artikel/8436/Sarjana-Kertas (diakses pada tanggal 21 Juni 2015).
Kavanagh, M.H. and Drennan, L. 2008. What skills and attributes does an accounting graduateneed? Evidence from student perceptions and employer expectations. Accounting and Finance, 48,279-300.
Kementrian pendidikan. 2012. Surat Dirjen Dikti No. 152/E/T/2012: Wajib Publikasi Ilmiah Bagi S1/S2/S3 (Online). http://www.kopertis12.or.id/2012/02/01/surat-dirjen-dikti-no-152et2012-tentang-wajib-publikasi-ilmiah-bagi-s1s2s3.html#sthash.83CzDFFK.dpuf (diakses pada tanggal 21 Juni 2015).
Keputusan Menteri Pendidikan Nasional Nomor 045/U/2002 tentang Kurikulum Inti Pendidikan Tinggi.
Keputusan Menteri Pendidikan Nasional Nomor 232/U/2000 tentang Pedoman Penyusutan Kurikulum Pendidikan Tinggi dan Penilaian Hasil Belajar Mahasiswa.
Kompas. 2009. Anak muda tak mau jadi akuntan publik (Online). http://edukasi.kompas.com/read/2009/03/16/18442586/anak.muda.tak.mau.jadi.akuntan.publik (diakses pada tanggal 21 Juni 2015).
Kompas. 2015. Bos Toshiba Dilaporkan Terlibat Skandal Penyimpangan Akuntansi (Online). http://bisniskeuangan.kompas.com/read/2015/07/21/161317026/.Bos.Toshiba.Dilaporkan.Terlibat.Skandal.Penyimpangan.Akuntansi (diakses pada tanggal 21 Juni 2015).
Mashayekhi Bita, Roya Mohammadi. 2014. The Perceived Gap Between Academics and Professionals about Accounting Education System in Iran. Science Journal
of Education. Vol. 2, No. 1, 2014, pp. 12-21.
O’Brien. J. 2005. Pengantar Sistem Informasi Perspektif Bisnis dan Manajerial. Edisi 12. Salemba Empat. Jakarta.
O’Brien, J.A. & Marakas, G.M. (2006). Introduction to Information Systems, 7th Ed., McGraw-Hill/Irwin. New York.
Okabe, Mias dan Shujiro Urata. 2014 The impact of AFTA on intra-AFTA trade. Journal of Asian Economics, Volume 35, December 2014, Pages 12-31.
Radian System Consultant. Sukses Manajemen dan Komputerisasi Toko Roti.2009 ( e-book).
Raghunandan, K., Read, W. J., & Brown, C. D. 2003. 150-hour rule: does it improve CPA exam performance? Managerial Auditing Journal, 18, 31–38.
Raharjo. B. 2002. Memahami Teknologi Informasi. PT. Elex Media Komputindo. Jakarta.
Rangkuti, Freddy. (2006). Analisis SWOT Teknik Membedah Kasus Bisnis. PT. Gramedia Pustaka Utama, Jakarta
Republik Indonesia. 2012. Undang-undang No 12 Tahun 2012 tentang Pendidikan Tinggi. Jakarta: Sekretariat Negara.
Republik Indonesia. 2003. Undang-undang No 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Jakarta: Sekretariat Negara.
Kemdiknas. 2012. Kerangka Kualifikasi Nasional Indonesia (Online). http://www.penyelarasan.kemdiknas.go.id/content/detail/201.html (diakses pada 26 oktober 2015).
Riccio, E.L, and Sakata M.C.G. 2005. Teaching-learning Method In Accounting Education. An Empirical Research In The Brazilian Scenario.JAAER45.
Ruhanita Maelah, Aini Aman, Zakiah Muhammadun Mohamed, Rosiati Ramli. 2012. Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, Volume 59, 17 October 2012, Pages 541-549.
Scott, W.R. 1997. Financial Accounting Theory. New Jersey : Prentice- Hall. Inc.
Siegel, Gary, James E., Thomas Klammer, Sandra B. 2010. The Ongoing Preparation Gap in Accounting Education: A Call to Action. Management Accounting Quarterly, 11(4), 29–39.
Sugahara, Satoshi dan Gregory Boland. 2014. How Accounting Students Define Success, and the Factors Affecting their Success and Failure, While Studying in the Accounting Schools of Japan. Procedia - Social and Behavioral Sciences, Volume 141, 25 August 2014, Pages 64-69.
SWA. 2011. Indonesia Dinilai Kekurangan Akuntan (Online). http://swa.co.id/listed-articles/indonesia-dinilai-kekurangan-akuntan (diakses pada tanggal 21 Juni 2015).
Ubaya. 2013. Profil Program Ubaya (Online). http://profil.Ubaya.ac.id/programs1-akuntansi.html (diakses pada 20 Oktober 2015).
Ubaya. 2015. Syarat kelulusan (Online). http://www.fbe.ubaya.ac.id/courses/pa_skelulusan/0/SyaratKelulusan.html (diakses pada tanggal 21 Juni 2015).
Wijayanti, Lilies Endang. 2001. Faktor-Faktor yang Mempengaruhi Pilihan Karir Mahasiswa Akuntansi. KOMPAK No. 3: 359-383.
Watty, Kim. 2005. Quality Assurance in Education: what say the academics? Quality Assurance in Education, Vol. 13 Iss 2 pp. 120 – 131.
WM. 2015. FE jurusan akuntansi (Online). http://www.widyamandala.org/schools.php?ID=3&id=4&action=detail&act=detailfaculty# (diakses pada tanggal 21 Juni 2015).
Published
2017-09-01
Section
Bidang Akuntansi (AK)
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