JADWAL KERJA - BUSINESS PLAN_ENTREPRENEURSHIP_GROUP 1

WED THU FRI SAT

DESCRIPTION
15-Dec 16-Dec 17-Dec 18-Dec
MEETING BUSINESS PLAN
MENENTUKAN BRAND PRODUK
MEMBUAT LOGO PRODUK
MEMBUAT RESEP
LIST BUDGET ALAT YANG DIBUTUHKAN
LIST BUDGET BAHAN YANG DIBUTUHKAN
TRIAL PRODUCTION 1 (BUAT PRODUK)
FINAL PRODUCTION (BUAT PRODUK)
CETAK LOGO & KEMASAN
OPEN PO
LAPORAN KEUANGAN
ANALYSIS INVESTASI
SUBMIT LAPORAN KERJA & PRODUK
 SUN MON TUE WED THU FRI SAT
19-Dec 20-Dec 21-Dec 22-Dec 23-Dec 24-Dec 25-Dec
 SUN MON TUE WED THU FRI
26-Dec 27-Dec 28-Dec 29-Dec 30-Dec 31-Dec
EQUIPMENT

NO TOOLS TYPE/MERK PRICE

1 PISAU MIYAKO GS170 Rp 125,000

2 GUNTING OXONE SERIS 30CM Rp 100,000
PICTURE
RAW MATERIAL UNTUK PRODUKSI X QTY
BAHAN BAHAN PRODUK KEMA

NO DESCRIPTION TYPE/MERK PRICE NO

1 BERAS TOPI KOKI 2 LITER Rp 17,000 1

2 AYAM 1 EKOR Rp 50,000 2
3 MINYAK FILMA 1/2 LITER Rp 10,000 3
4 PENYEDAP RASA MASAKO 4 PCS Rp 2,000 4
MICIN SASA 2 PCS Rp 2,000 5
5 GARAM (NO BRAND) 1 PCS Rp 1,000 6
6 SALAM/SEREH (NO BRAND) 1 IKAT Rp 3,000 JUMLAH
7 BAWANG MERAH (NO BRAND) 1/4 KG Rp 5,000
8 BAWANG PUTIH (NO BRAND) 1/4 KG Rp 3,000
9 CABE CABE SETAN 1/4 KG Rp 10,000
10 DAUN KEMANGI (NO BRAND) 1 IKAT Rp 5,000
11 AIR VIT 1 GALON Rp 17,000
JUMLAH Rp 125,000
 KEMASAN

DESCRIPTION PRICE

DAUN PISANG Rp 8,000

ALUMUNIUM FOIL Rp 15,000
BOX PACKAGING Rp 12,000
SENDOK Rp 4,000
LOGO
TUSUK LIDI 0
JUMLAH Rp 39,000
 Resep Nasi Bakar

1 Cuci beras hingga bersih lalu taruh dalam mangkuk rice cooker.
2. Tambahkan sedikit minyak sayur daun salam, serai dan
Bumbui dengan penyedap dan garam.
3. Tuangi air dan masak hingga nasi matang. Angkat nasi, pindahkan ke kastrol.

1.cuci persih ayam yang telah di potong- potong

2. Lalu rebus ayam hingga matang
3. Tiriskan ayam yang telah di rebus tadi lalu goreng hingga kecoklatan.jika sudah dingin
ayam nya kita suwir kecil-kecil
4. Haluskan cabe rawit , bawah merah dan bang putih.dan berikan sedikit garam.
5.lalu tumiskan bumbu yamg sudah kita halus kan sampai harum.lalu tuang kan sedikit
air lalu masukan ayam yamg sudah kita suir2 tadi dan tunggu sampai bumbu meresap
6 jika di rasa sudah matang angkat dan pindah kan ke dalam piring

1.Siap kan daun pisang yang sudah di panaskan terlebih dahulu agar mudah di bentuk
2 tuang kan nasi liwet secukupnya nya
3. Tuangkan ayam suwir yang sudah di buat tadi
4 lalu tutup kembali dengan nasi lalu gulung hingga rapih dan kita kunci dengan tusuk
gigi
5 . Lalu panggang sedikit
6. Jika sudah siap lalu di lapisi dengan aluminium foil dan di masukan box
7 .di beri stiker
8 siap di sajikan
PROSES PENGEMASAN PROSES MEMBUAT ISIAN AYAM PROSES MEMBUAT NASI
 NASI BAKAR AYAM CIHUYY
GENERAL JOURNAL
For the Month Ended : Dec 31, 2021

Amount No
Date Description Reff
Debit Credit
Dec 01
- -
 NASI BAKAR AYAM CIHUY
TRIAL BALANCE
For the Month Ended : Dec 31, 2019

Account Name Debit Credit

- -
 NASI BAKAR AYAM CIHUYY
COST OF GOODS SOLD
For the Month Ended : Dec 31, 2021

Beginning Inventory 60,000,000

Purchase 130,000,000
Less :
Purchase Return & Allowance (8,000,000)
Purchase Discount -
Total Less (8,000,000)
Freight In 4,000,000 126,000,000
Available Goods Sold 186,000,000
Ending Inventory (85,000,000)
Cost of Goods Sold 101,000,000
 NASI BAKAR AYAM CIHUY
ADJUSTMENT JOURNAL ENTRIES
For the Month Ended : DEC 31, 2021

Date Description Debit Credit

31-Mar

- -
 NASI BAKAR AYAM CIHUY
WORKSHEET
For the Month Ended : Dec 31, 2021

Trial Balance Adjustment Entries Adjustment Trial Balance

No Description
Debit Credit Debit Credit Debit
(1) (2) (3) (4) (5) (6)
AM CIHUY
EET
d : Dec 31, 2021

djustment Trial Balance Comprehensive Income Statement of Financial

Credit DebitStatement
Credit DebitPositionCredit
(7) (8) (9) (10) (11)
 NASI BAKAR AYAM CIHUY
COMPREHENSIVE INCOME STATEMENT
For the Month Ended : Dec 31, 2021

REVENUE:
Sales 130,500,000
Sales Return & Allowance 3,000,000
Sales Discount -
3,000,000
Net Sales 127,500,000
Cost of Goods Sold 101,000,000
GROSS PROFIT 26,500,000

EXPENSES :
Salaries Expense 28,000,000
Advertising Expenses 4,000,000
Utilities Expense 12,000,000
Bad Debt Expense 1,650,000
Supplies Expense 1,250,000
Depreciation Expense - Automobile 700,000
Depreciation Expense - Equipment 1,000,000
TOTAL EXPENSES 48,600,000
NET PROFIT (22,100,000)
 NASI BAKAR AYAM CIHUYY
STATEMENT OF OWNER'S EQUITY
For the Month Ended : Dec 31, 2021

Nasi Bakar Ayam Cihuy, Capital : December 1, 2021 200,000,000

Increases :
Invesment During the Period -
Retainded Earning -
EAT/NET INCOME (22,100,000)
Total Increases (22,100,000)
Decreases :
PT Gema Adi Sarana - Withdrawal (20,000,000)
Total Increases & Decreases (42,100,000)
PT Gema Adi Sarana, Capital : January 31, 2019 157,900,000
 NASI BAKAR AYAM CIHUYY
STATEMENT OF FINANCIAL POSITION
For The Month Ended: DEC 31, 2021

ASSETS
Current Assets :
Cash 99,500,000
Account Receivable 33,000,000
Merchandise Inventory 85,000,000
Supplies 750,000
Prepaid Insurance -
Prepaid Rent -
Total Current Assets
218,250,000
Fixed Assets :
Automobile 70,000,000
Equipment 12,000,000
Building -
Total Fixed Asset
Less: 82,000,000
Accumulated Depreciation - Automobile 700,000
Accumulated Depreciation - Equipment 1,000,000
Accumulated Depreciation - Building -
Allowance for Bad Debt 1,650,000
Total Less
Total Fixed Asset 3,350,000
TOTAL ASSETS 78,650,000
296,900,000
LIABILITIES
Account Payable 125,000,000
Notes Payable -
Salaries & Wages Payable 14,000,000
Interest Payable -
TOTAL LIABILITIES
139,000,000
EQUITY
GROUP's 1 Capital 157,900,000
Retained Earning -
TOTAL EQUITY
TOTAL EQUITY & LIABILITIES 157,900,000
296,900,000
 NASI BAKAR AYAM CIHUY
STATEMENT OF CASH FLOW
For The Month Ended: Dec 31, 2021

Cash Flow From Operation

Cash Receipt From Customers 94,500,000
Cash Paid For Expenses (34,000,000)
Cash Paid For Payable (27,000,000)
Purchase of Goods and Supplies (22,000,000) (83,000,000)
Total 11,500,000
Cash Flow From Investing
Cash Receipt From Sales Property & Equipment -
Purchase of Property & Equipmet (32,000,000)
Purchase of Long Term - Invesment -
Sales of Long Term Invesment -
Total (32,000,000)
Cash Flow From Financing
Paid Up Capital -
Borrowed Long Term Debt -
Borrowed Short Term Debt -
Withdrawal (20,000,000)
Devidend -
Total (20,000,000)
Cash in the beginning periode : Dec 1, 2021 140,000,000
Cash in the end Periode : Dec 31, 2021
 NASI BAKAR AYAM CIHUYY
CLOSING ENTRIES
For The Month Ended: Dec 31, 2021

Date Description Debit

31-Dec Sales 127,500,000
Income Summary
(Penutupan akun-akun penghasilan)
Income Summary 149,600,000
Salaries Expense
Advertising Expense
Utility Expense
Supplies Expense
Bad Debt Expense
COGS
Depreciation Expense - Equipment
Depreciation Expense - Automobile
(Penutupan akun-akun beban)
Jika memperoleh rugi
Pambudi's - Capital 157,900,000
Income Summary
(Penutupan akun ikhtisar laba/rugi)
GROUP's 1 - Capital 157,900,000
Withdrawal - Pambudi's
99,500,000 (Penutupan akun prive)
592,900,000
Y

2021

Credit

127,500,000

28,000,000
4,000,000
12,000,000
1,250,000
1,650,000
101,000,000
1,000,000
700,000

157,900,000

157,900,000

592,900,000
COST, VOLUME, PROFIT ANALYSIS

DESCRIPTION QTY PRICE TOTAL

Penjualan 2,000 9,000 18,000,000

Biaya Bahan Baku 2,000 1,200 2,400,000
Biaya Tenaga Kerja 2,000 5,000 10,000,000
Factory Overhead 2,000 600 1,200,000
Variable Cost 6,800 13,600,000
Biaya Pemeliharaan Asset 1,500,000
Biaya Pembelian Asset 2,000,000
Biaya Penyusutan 500,000
Biaya Iklan 300,000 BEP =𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡/𝑀𝑎𝑟𝑔𝑖𝑛 𝐶𝑜𝑛
Fixed Cost 4,300,000
 BREAK EVENT POINT
LABA YANG DIHARAPKAN
PQ = FC + VC(Q) Laba Diharapkan =
9.000(Q) = 4.300.000 + 6.800(Q) 120000000 =
9.000(Q) - 6.800(Q) = 4,300,000 =
2.200(Q) = 4,300,000 =
Q = 1,955 2.200(Q) =
Amount BEP = 17,590,909 Q =
Biaya Variable =

BEP =𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡/𝑀𝑎𝑟𝑔𝑖𝑛 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑠𝑖 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
 MARGIN OF SAFETY

P(Q) - FC - VC(Q) Margin of Safty

9000(Q) - 4.300.000 - 6800(Q)
9.000(Q) - 6.800(Q) - 4.300.000 - 120.000.000
2.200(Q) -120.006.800
120,006,800
54,549 Unit
370,930,109
Margin of Safety
=𝐴𝑐𝑡𝑢𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 − 𝐵𝐸𝑃 𝑆𝑎
𝑒𝑠
 DEGREE OF OPERATING LEVERAGE

= 2.3% DOOL =

of Safety DOOL
𝑙 𝑆𝑎𝑙𝑒𝑠 − 𝐵𝐸𝑃 𝑆𝑎𝑙𝑒𝑠/𝐴𝑐𝑡𝑢𝑎𝑙 𝑆𝑎𝑙 =𝑃𝑟𝑖𝑐𝑒 −𝑉𝑎𝑟𝑖𝑎𝑏𝑒 𝐶𝑜𝑠𝑡/𝑂𝑝
𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑝𝑟𝑜𝑓𝑖𝑡
9,000