TACTICAL DECISION ANALYSIS IN SHOP BY BY

(STUDY AT SANANQ STORE MALANG CITY)

Diandra Faiz Purnamabroto, Maria Yovita R. Pandin

Abstract
The purpose of this study is to test and determine the increase in business profits by
moving from conventional stores to digital stores using cost analysis and income
prediction. This research is a qualitative descriptive type of research. The subject of
this research is a shop by Tempe Chips typical of Malang City. The types of data used
are primary and secondary data. Data collection techniques used is conventional and
digital store observations, interviews with managers and several employees along
with documentation of financial statement records. The results of the study show that
switching from conventional stores to digital stores can optimize profits based on the
analysis that has been used. The contribution given in the research is to prove that
efforts to increase profits are by utilizing technological developments. This research is
also expected to provide a consideration of business financial analysis as a basis for
determining tactical decisions.
Keywords: Cost Analysis, Revenue Analysis, tactical decisions, Conventional Store,
Digital Store

Abstrak
Tujuan penelitian ini untuk menguji dan mengetahui peningkatan keuntungan usaha
dengan perpindahan dari toko konvensional ke toko Digital dengan menggunakan
analisis biaya dan prediksi pendapatan Penelitian ini merupakan penelitian berjenis
deskriptif kualitatif. Subjek penelitian ini adalah Toko Oleh Oleh Keripik Tempe khas
Kota Malang. Jenis data yang dipergunakan adalah data primer dan sekunder.
Teknik pengumpulan data yang digunakan adalah observasi toko konvensional dan
digital, interview dengan manajer dan beberapa karyawan beserta dokumentasi
catatan laporan keuangan. Hasil penelitian menunjukkan perpindahan toko
konvensional ke toko digital dapat mengoptimalkan keuntungan berdasarkan
analisis yang telah digunakan. Kontribusi yang diberikan dalam penelitian yaitu
membuktikan bahwa upaya meningkatkan keuntungan adalah dengan pemanfaatan
perkembangan teknologi. Penelitian ini juga diharapkan memberikan sebuah
pertimbangan analisis keuangan usaha sebagai dasar penentuan keputusan taktis.
Kata kunci: Analisis Biaya, Analisis Pendapatan, keputusan taktis, Toko Konvensional,
Toko Digital
.
Background
The Indonesian economy recorded the large contribution of MSMEs in
facing the crisis that hit Indonesian. During the 1998 monetary crisis, MSMEs
became a strong support and foundation for the national economy.
Meanwhile, in the global financial crisis of 2008, MSMEs remained a strong
foundation in supporting the national economy. But now the MSME sector is
being tested again for its resilience when Covid-19 has become a pandemic
that has hit the whole world since late November 2019. A number of
observers predict that the MSME sector will experience difficulties and
failures to withstand the impacts that arise as a result of the Covid-19
outbreak.
MSMEs are considered the most vulnerable sector to the economic
crisis due to Covid-19. The reason is, this type of business is very dependent
on the circulation of money from the sale of merchandise and direct
purchases between buyers and sellers. Currently, business development has
begun to shift from an offline business to an online business (1) (2). A number
of data provide information that the existence of conventional stores has
shown a dynamic decline, even large retail levels such as PT Matahari and
Giant have been eroded by the digital business. The closure of large retailers
is affected by the times and strengthened by the pandemic that limits crowds
and direct transactions, causing conventional stores to collapse and unable to
survive.
Along with the development of the world of technology and virtual
world networks that are progressive and rapidly from time to time, resulting
in public consumption, so many new shopping channels have sprung up,
namely online (1). In the past few years, the digital or online business
phenomenon in Indonesia has shown a positive movement, many companies
or small and medium-sized businesses have started to take part in online
business. Online business can make it easier for consumers or customers to
conduct business transactions without being limited by space and time and
provide benefits for producers or sellers because they can save costs and
expand marketing networks to all regions (3). Conventional business
marketing area is limited so it is necessary to do business online (4). In
addition to the various conveniences offered by digital businesses, there are
also factors that influence the shift in consumer buying interest from
conventional to digital, namely the significant price difference between
digital and conventional stores (2); (5); (6). A number of promo facilities,
discounts and free shipping also increase the shift in consumer interest
because basically consumers want the best price, quality and service.
There is a tactical decision on the transition from conventional
business to digital business apart from considering marketing and sales
strategies that follow consumption and people's needs in shopping, it is also
necessary to do a financial analysis (7); (8)
This research has urgency in explaining by using relevant revenue
and cost analysis from conventional business shifts to digital businesses so
that the store does not only get a consideration of the marketing aspect but
also the financial aspect. The research is also expected to contribute to
academics in the use of management accounting knowledge in tactical
decision making in business as well as a real contribution and can be used as
a reference for businesses in analyzing and calculating relevant revenues and
costs and their consequences on optimizing profits before making tactical
decisions.
Literacy Study
Decision-making
The decision-making process is a rational effort of the individual to
achieve the goals that have been set in the early part of a planning function.
The process begins and ends with a number of considerations. Individuals or
in this case business entities require creativity, quantitative skills and
experience. The sequence of steps are: 1) determining the problem
(phenomenon), 2) analyzing the situation that occurs, 3) developing
alternatives, 4) analyzing alternatives, 5) choosing the best alternative. (9)
Relevant income
Relevant income is future income that is expected to have a value that
differs among alternative courses of action being considered or measured
(10); (11); (12)). In this study, relevant income will review the results of
conventional store sales with digital store sales at the SANANQ Store.
Relevant cost
Relevant costs are the sacrifices of resources that have been calculated
and measured in units of money, where it has occurred or is likely to occur in
a company's way of obtaining goods or services (13).
Relevant costs are expected future costs that differ among alternative
courses of action being considered by a manager (10); (14). To be a relevant
unit cost, a cost not only describes a future cost, but also has differentiation
from one option to another. If future costs are present in more than one
option, then these costs are said to have no effect on the decision. Such costs
are called irrelevant costs. The relevant costs that are calculated and analyzed
are the costs incurred by the company at conventional stores compared to
costs incurred at SANANQ digital stores.
There are two criteria for relevant costs, namely: a. It is expected to
occur in the future. From this point of view relevant costs are estimated costs.
b. Differs among the various alternatives considered. A cost can be
categorized as a relevant cost if it has become an included item as an item that
is compared among the available alternatives.
Relevant cost and revenue information is very important in making
tactical decisions for a company because it can monitor fluctuations in profits
for decisions made based on considerations of financial aspects. There are
four important considerations that make information relevant to a decision
problem, namely: (1). tied to the future; (2). differ among several options; (3).
the need to forecast; (4). unique and repeatable decisions (15)

Research methods
 The subject of this research is a shop by SANANQ Tempe Chips at the
Sanan Tempe Craft Center, Malang City, East Java. The reason for choosing
SANANQ Stores as research subjects is because of the shift from conventional
stores to digital businesses and the condition of the sales area which has long
moved to market places. The research is expected to provide scientific studies
and in-depth contributions to the basic considerations of financial aspects for
tactical decisions in an effort to transition from conventional business to
digital business.
Sources of data used in this study are primary data and secondary
data. Primary data sources were obtained by observation and interview
techniques with owners, employees and several customers, while secondary
data was obtained from daily and monthly financial records of stores by both
conventional and digital sources, as well as some feedback given by
customers on market place accounts, namely the store website. , Bukalapak,
Tokopedia and Shopee.
The following is the research flow used in this study;

Gambar 1. Kerangka Alur Penelitian

Results and Discussion
Based on the results of the documentation from the store's income
report, the following data were obtained;
Table 1
Store Revenue Comparison
Amount Digital Conventional Difference
shop income Rp 453,234,000 Rp 123,432,000 Rp 329,802,000
Source: Secondary data processed by researchers (2022)
It can be seen in the table above, that conventional store sales are Rp.
123,432,000 and digital store sales of Rp. 453,7234,000 so that there is a
positive difference of Rp. 329,802,000. This figure represents the relevant
revenue between conventional stores and digital stores. Therefore, if the
SANANQ store changes its form of business from conventional to digital, it
will generate more profits in terms of financial aspect considerations.
Table 2.
Shop Expense Comparison
Cost breakdown Digital Conventional Difference
A. Connectivity Rp 5,400,000 - Rp 5,400,000
B. Promotion model Rp 2,000,000 - Rp 2,000,000
C. Wages and Salaries Rp 79,300,000 Rp 29,300,000 Rp 50,000,000
D. Product promotions & Rp 15,000,000
- Rp 15,000,000
discounts
E. Packaging Rp 26,400,000 - Rp 26,400,000
F. Endorsement Rp 5,000,000 - Rp 5,000,000
G. Delivery dan Return Rp 1,250,000 - Rp 1,250,000
H. Electricity Rp 3,200,000 Rp 1,800,000 Rp 1,400,000
I. Care and display - Rp 20,675,000 Rp 20,675,000
J. Employee benefits - Rp 5,000,000 Rp 5,000,000
K. Store infrastructure -
Rp 2,500,000 Rp 2,500,000
depreciation
TOTAL Rp 137,550,000 Rp 59,275,000 Rp 78,275,000
Source: Secondary data processed by researchers (2022)
Seen in the table above, the details of the relevant costs in
conventional and digital stores include connectivity costs, model costs for
promotions, wages and salaries costs, product promo costs and discounts,
packaging costs, costs for social media endorsements, delivery and returns
costs, electricity costs , maintenance and store display costs, employee
operating allowance costs and store infrastructure depreciation costs. There is
a difference in costs for employee salaries from conventional stores and
digital stores, this is because digital stores are expected to be active full day
and even weekends. Conventional store employees work by keeping the store
and adminstrasu goods in stores or warehouses, but in digital stores,
employees focus on receiving orders as digital admin, packaging and
shipping. Expenditure costs that are the focus of attention on digital stores are
network costs and electricity costs. Although relatively small, network and
electricity costs must be taken into consideration so that the level of sales and
profits can be optimal.
Based on the income comparison table and cost comparison table that
has been shown above, it can be determined the level of profit obtained from
moving conventional stores to digital stores, as shown in the table below.
Table 3
Profit comparison / Annual profit
Digital Conventional Incremental
Store Revenue Rp 453,234,000 Rp 123,432,000 Rp 329,802,000
Store Fee Rp 137,550,000 Rp 59,275,000 (Rp 78,275,000)
Profit Rp 590,784,000 Rp 182,707,000 Rp 408,077,000
Sumber : Data sekunder diolah oleh peneliti (2022)

The calculations presented in the table above show that there is an

increase in profits at digital stores, even though when viewed from the aspect
of costs, digital businesses are greater than conventional stores. But with the
large costs incurred in digital stores, it can optimize revenue, so that the
profits generated at digital stores also increase.
Conclusions and Suggestions
Conclusion
The analysis used in this study, namely the analysis of relevant income and
costs, has a large impact on decision making. According to the analysis of
relevant cost calculations, the details of the costs incurred at digital stores are
greater than in conventional stores, but if examined through analysis of
relevant income and profits obtained at digital stores have a greater value
when compared to conventional stores. So it can be concluded that SANANQ
stores will get more optimal and bigger profits if they choose to focus on
implementing digital stores when compared to conventional stores.
Suggestion
Suggestions for SANANQ stores, based on research results which
reveal that digital stores are more profitable than digital businesses, so it
would be better if SANANQ stores expand their market reach by selling in
other marketplaces that have good reputations rather than expanding by
opening new conventional store branches in Indonesia. others or enlarge and
update store displays. As for further research, it can be carried out on
companies or stores with a larger scale and because of the limitations of this
study, it is hoped that further research can obtain reports on company
revenues and costs within a period of 1 year or even more to avoid high
subjectivity. and research bias in determining an assumption.
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