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Maranatha Christian University

ABSTRACT

Children’s Treasure merupakan toko buku yang ditujukan khusus untuk anak-anak. Toko buku menjual berbagai macam buku dalam dan luar negeri untuk anak-anak. Selain menjual berbagai macam buku, toko buku ini juga menjual alat tulis yang dibutuhkan oleh anak-anak sekolah seperti alat-alat tulis, pensil warna, dan lainnya.

Toko buku ini memiliki keunikan yang membedakannya dengan toko buku lainnya. Keunikan tersebut adalah pengadaan beberapa acara yang diminati anak-anak seperti storytelling, art and craft, dan puppet show. Acara-acara tersebut tidak memungut pungutan biaya dari pesertanya. Berbagai macam acara untuk anak-anak ini dapat mengajak mereka untuk datang ke toko buku ini.

Dengan memperkerjakan 12 pegawai yaitu 1 manager pembelian, 1 manager penjualan, 2 kasir, 1 pembaca cerita, 4 pramuniaga, 2 satpam, dan 1 petugas kebersihan, diperkirakan sistem penjualan dan pembelian akan efektif dan efisiensi. Upah yang akan diberikan kepada seluruh pegawai berdasarkan upah minimum regional yang telah ditetapkan oleh pemerintah Indonesia.

Berdasarkan hasil perhitungan kelayakan investasi menggunakan

metode-metode Capital budgeting, Payback Period, Net Present Value, dan

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Maranatha Christian University

EXECUTIVE SUMMARY

Get ready to live in a better future. Children’s Treasure is your new opportunity to make it. By having reading habit from the early stage of life, we can make a new bright future. Children are the ones who will start it. Guide children to acclaim reading stories and take them to the bookstore to hunt inspirational stories. No doubt, Children’s Treasure sells many kinds of imported and non-imported children books, like other bookstores in Bandung. However, there are unique programs that will take children’s fancy. The bookstore offers Story Time, Art and Craft, and Puppets Show. Every child loves to listen some stories. These kinds of program have never been done before in any bookstores in Bandung.

The location of Children Treasure bookstore is also at a strategic place, where it is near to preschools, international school, and two private schools. The location makes it easy for children to reach the bookstore. It takes place at Terusan Sultan Tirtayasa Street.

Obviously using the calculation method that has been trusted, the feasible of this business was no longer in doubt. Only spending 246,039,850 (IDR) in the

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Maranatha Christian University

TABLE OF CONTENTS

TITLE PAGE…….………i

DECLARATION OF ORIGINALITY………..ii

FRONT COVER OF THE BUSINESS PLAN……….iii

APPROVAL PAGE……….iv

TABLE OF CONTENTS……….v

ABSTRACT………vii

EXECUTIVE SUMMARY………viii

CHAPTER I. BACKGROUND……….………1

CHAPTER II. MARKETING ASPECT………7

CAHPTER III. OPERATIONAL ASPECT……….14

CHAPTER IV. HUMAN RESOURCES ASPECT………19

CHAPTER V. FINANCIAL ASPECT………29

BIBLIOGRAPHY

APPENDICES

Appendix 1: Imported and non-imported books list

Appendix 2: Stationary and children art supplies list

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Appendix 4: Flyer

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1 Maranatha Christian University

CHAPTER I

BACKGROUND

1.1 Background of The Study

Reading is useful. From the books that we read, we can get a lot of

information. Books are the windows of the world for us to learn and to

explore a world of imagination without boundaries. Therefore, we have

to develop our reading habit from the early stage of life. In other words,

we have to make children like reading. Sadly saying, many children in

Bandung do not like reading. This was supported by the fact that only

14. 4% children in Bandung like to spend relatively little time “reading

for fun”. For the rest, they claimed to read a book for fun “almost never”(“Restructuring the Schoolbook Provision System in Indonesia: Some Recent Initiative” par.3). It is a terrible fact because children who have high interest in reading, will likely get high score in their school

lessons, contrary to the children who do not like reading, they will get

low scores in lessons. (Wigfield and Guthrie 200). For that reason,

developing reading habit is important especially for children.

The main points of running the business are to increase the interest

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2 Maranatha Christian University on my questionnaires which were given to 50 parents, a bookstore for

children can be a new favourite spot for children between 2 -12 years

old. Some parents whose children study in one of the preschools in

Bandung say that they want their children to spend their free time in

the bookstore by listening to the story than watching television. In

other words, I would like to make a new favourite spot for children. As I

observed, many bookstores in Bandung do not provide many book

collections for children. This might be the result of the high prices of

the children‟s books, which make customers reluctant to buy them. Consequently, the bookstore provides less quantity of the books. In

spite of the fact that many bookstores do not provide many books

collections, children become unenthusiastic to go to the bookstore.

Therefore, there are some children who really like reading but they

cannot find a bookstore that provides a great deal collection of books.

It makes me want to open a children bookstore that provides a great

deal collection of books for the first time in Bandung.

The name of my business is “Children’s Treasure” (henceforth, CT). CT sells many kinds of imported and non-imported books for children.

The fictions books include fairy tales, myths, legends, poetry and

nursery rhymes. The non-fictions books include picture books, art and

crafts, and parenting. The bookstore will also sell other products such

as stationary, children‟s art supplies, toys and games, and gift cards. CT will also participate in some events. For example, in Christmas

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3 Maranatha Christian University also the prices of books that are related to Christmas will be

discounted. It is the same as other national holidays for example Hari Anak Nasional, all prices of the books, except the parenting ones, will

be discounted. It may be true that “a lively and interesting bookshop is

always marked out by its willingness to participate in events” ( Hitchin

10). By having these events, it is expected that customers want to

come to the bookstore and buy the discounted books.

The location of CT is on Terusan Sultan Tirtayasa Street no.8,

Bandung. I choose the place in that area because there are two

preschools which are Tumble Tots at Maulana Yusuf Street and Tutor

Time at Dipatiukur Street; one international school, which is Singapore

International School at Ranggagading Street; and two private schools

such as St. Aloysius at Sultan Agung Street and BPK Penabur at

Bahureksa. The target markets of the bookstore are children between

2 – 12 years old and also their parents who belong to upper-middle social class. As the indicator of upper-middle social class, Mohammad

Hasan Ansori, a Ph. D. candidate in the department of Sociology at

the University of Hawai‟i, says that

The professions in upper-middle class strata are highly educated

white-collar professionals such as doctors, lawyers, pharmacists,

economist, accountants, marketers, university professors,

architects, scientists, engineers, dentists and non-corporate

business owners. Generally, people in these professions have

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4 Maranatha Christian University considered a comfortable standard of living. In most cases

household incomes can range from $10,000 to $20,000 a year or

more (96,000,000 – 196,000,000 IDR a year) (par. 10). 1.2 Unique Selling Preposition

Based on my interview on August 6, 2009 with Mr. Anwaruddin, the

Chief of IKAPI West Java, it is revealed that for this time in Bandung

most of the bookstores are of general bookstores. This means all the

bookstores are preferable for all ages. In other words, the CT will be

the first children bookstore in Bandung.

CT will also provide some programs for children; one of the

programs is called “Story Time”. In story time, there is one storyteller who will tell stories to the children who sit around the storyteller. This

program begins at 10.a.m, 11 a.m., and 2 p.m. on Friday for 30

minutes and intended for preschools (1-4 years old), kindergarten (4-6

years old), and primary school (6-12 years old) students. The books

that the storyteller reads are available to buy that day with a 10%

discount off the normal price. After the program ends, every child will

get free balloons or other free gifts from CT.

The second program is Art and Craft Day that will be held once a

week on Thursday at 1 p.m. Children can do drawings, painting, and

also paper clay. They do not have to bring their own art supplies such

as watercolor pencils and oil pastel because CT will provide it.

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5 Maranatha Christian University glove puppets and do the role-play. Children will be enthusiastic to

watch it. The puppet show is for all ages and will be held once every

two weeks and begin at 3 p.m. every Saturday. The show will last for

30 minutes and the children will get a free gift after the show.

1.3 SWOT Analysis

There are several strengths of establishing this business. First, the

bookstore is the first bookstore for children in Bandung. Second, the

bookstore can develop reading habit for children in Bandung. Third,

the bookstore is not just selling books but also offering some programs

for children, which are “Story Time”, “Art and Craft Day”, and “Puppet

Show”. The programs can attract customers to come and buy books.

These kinds of program have never been done before in any

bookstore in Bandung. John Hitchin as the author of “Planning the Opening and Running of a Bookshop” believes that special events for regular customer –who would be „invited‟ to attend, will make the bookshop more interesting (par. 25). Fourth, it takes place near

Indonesian and international schools and preschools. As Hitchin says,

“The presence of identifiable groups of purchases is also important: schools…” (par.28). Next, the bookstore sells a great deal collection of

books, which means it sells many kinds of book both imported and

non-imported ones. The last but not least, the employees are

passionate about selling books and like children. It is true as John

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6 Maranatha Christian University The weakness of CT is the prices of books are expensive and the

bookstore only has limited customers. For imported books, it costs

between 50,000 – 200,000 (IDR) and for non-imported books is between 18,000 – 85,000 (IDR). The second weakness is the limited customers, which means the bookstore only sells books for children.

For example, there is a family who love books and prefer to go to

Gramedia, which sells many kinds of books for various ages than to

CT, which sells books only for children.

There is one opportunity of CTI have found. The place of the

bookstore is near Indonesian and international schools and

preschools. It means the location is easy for the customers to reach.

For example, after school time, children can reach the bookstore in

few minutes and join the programs.

I have found two threats for my business. There are some well

known bookstores in Bandung such as Gramedia, Toko Gunung

Agung, Kharisma, Periplus, Rumah Buku, Toga Mas, Albane and

many more. These bookstores have customers‟ trust that make customers always come to their bookstore. It means CT has to

compete with other bookstores that have many experiences in selling

for many years until now.

Based on description of the background of the study, the bookstore

will be a feasible and profitable business one. By knowing the

strengths, weaknesses, opportunity, and threat the bookstore could be

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Maranatha Christian University

BIBLIOGRAPHY

Anwaruddin. Personal interview. August 6, 2009.

Yen Nan. Personal Interview. October 5, 2009

Printed Source

Hilton, Ronald W. Managerial Accounting 9th edition. New York: McGraw-

Hill/Irwin, 2002

Hughes, Robert James, and Jack R. Kapoor. Introduction to Business 9th

edition. New Jersey: South-Western Cengage Learning, 2010

Kotler, Philip. Marketing Management 11th edition. New Jersey: Pearson

Education, Inc., 2003

Mowen, Hansen, and Thomson. Managerial Accounting 8th edition. New

Jersey: South-Western Corporation, 2007

Noe, Raymond A et al. Human Resource Management. New York:

McGraw-Hill Companies, Inc., 2000

Robbins, Stephen. Organizational Behavior 9th edition. New Jersey:

Prentice Hall International, Inc., 2001

Rowbotham, Frank, Masoud Azhashemi, and Les Galloway. Operational

Management in Context. Oxford: Butterworth-Heinemann,

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Maranatha Christian University

Scott, David F, et al. Basic Financial Management 8th edition. New Jersey:

Prentice Hall International, Inc., 2002

Wigfield, A., and Guthrie, J.T. “Relations of Children’s Motivation for

Reading to the Amount and Breadth of Their Reading.” Journal of

Educational Psychology Sept. 2000: 420 – 432

Electronic Source

Ansori, Mohammad Hasan. “Consumerism and the Emergence of a New

Upper-Middle Class in Globalizing Indonesia.”

scholarspace.manoa.hawaii.edu. Spring 2009. University of Hawai’i. 24

March 2010.

https://scholarspace.manoa.hawaii,edu/bitstream/10125/10713/1/UHM.

Explorations.2009.v9.Ansori.Indonesia-Upper-Middleclass.pdf

“Cash Inflow.” Superior Investor. 5 Oct. 2009. Stock Market Forum

Investing Community. 7 January 2010.

<http://www.superiorinvestor.net/investor-definitions/stock-

valuation/fundamental-analysis/cash-inflow.html>

“Cash Outflow.” Superior Investor. 5 Oct. 2009. Stock market Forum

Investing Community. 7 January 2010.

<http://www.superiorinvestor.net/investor-definitions/stock-

valuation/fundamental-analysis/cash-outflow.html>

Hitchin, John. “Planning the Opening and Running of a Bookshop.” osi.hu.

13 October 2000. Center of Publishing Development. 19 August 2009.

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Maranatha Christian University

“Lapisan Penghasilan Kena Pajak Tarif Pajak.” Pajak.net. 2009.

Perhitungan Pph Pasal 21. 4 June 2010

<http://www.pajak.net/info/hitung_PPh_21.htm>

“Net Cash Flow.” Superior Investor. 5 Oct. 2009. Stock market Forum

Investing Community. 7 January 2010.

<http://www.superiorinvestor.net/investor-definitions/stock-

valuation/fundamental-analysis/net-cash-flow.html>

Supriadi, Dedi. “Restructuring the Schoolbook Provision System in

Indonesia: Some Recent Initiative.” Epaa.asu.edu. 1 March 1999.

Education Policy Analysis. 11 September 2009

<http://epaa.asu.edu/epaa/v7n7.html>

“Upah Minimum Regional/Propinsi/Kota (UMR/UMP/UMK) 2009.”

Pajak.net. 2008. Software Pajak, Pph 21, PPN 1107, Akuntansi. 30

April 2010 <http://www.pajak.net/blog/2009/06/16/upah-minimum-

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