PUTRI, Abigail Yolanda (2024) Factors Affecting Income of Coffee Shop in Purwokerto : Point of View of Acccounting. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is narrative qualitative research with a case study approach entitled "Factor Affecting Income of Coffee Shop in Purwokerto: Point of View of Accounting". Qualitative research is a type of research that explores the understanding of the "why" and "how" of human experience, behavior, and social phenomena. The purpose of this research is on the strategies used by coffee shops to maintain their sales, control their costs, and other factors that affect the income of coffee shops. The object of this research is the coffee shop itself. Two coffee shops will be used as research objects. One coffee shop is a local coffee shop originating from Purwokerto, and the other coffee shop is a franchised coffee shop in Purwokerto. Data is collected through in-depth interviews with the manager, cashier, and one of the customers of the coffee shop. Coffee has become a favorite thing in Indonesia, not only enjoyed but also an important commodity and lifestyle. Growing coffee production opens up business opportunities and becomes the most developed industry. The habit of drinking coffee has made Indonesia the largest coffee consumer in the world. Coffee shops range from traditional to modern and franchised, such as Starbucks, Kopi Kenangan, and Janji Jiwa. This phenomenon has also spread to small cities like Purwokerto, where SME coffee shops compete tightly for the best quality and service. This research was conducted to provide insight into the factors that influence coffee shop revenue in Purwokerto, which can help business owners manage and grow their businesses more effectively. In addition, this study can also contribute to the academic literature in accounting and business management, especially in the context of small and medium enterprises in the coffee industry. This study focuses on an in-depth analysis of three main aspects that are considered to affect coffee shop revenue, namely business location, selling price, and cost control. To understand how each of these factors individually and collectively can affect the financial performance and income of coffee shops in Purwokerto. The location of the business is analyzed in terms of the strategic location that can attract more customers and affect sales volume. Selling price is researched in the context of competitive pricing that not only attracts customers but is also able to provide optimal profit margins for coffee shops. Cost control is explored through various effective operational and raw material cost management practices to reduce production costs to increase profitability, as well as how these three factors can synergistically assist coffee shops in developing effective business strategies to maintain and increase their revenue in a competitive market. The results of this study show that cost control, business location, and selling price determination are factors that affect coffee shop revenue. Cost control is done by closely monitoring operational expenses as well as implementing efficiency in the use of raw materials, which overall contributes to lower production costs and increased profitability. Business location plays an important role in attracting a larger number of customers and increasing sales volume, thus significantly impacting the overall revenue of the coffee shop. In addition, determining the right selling price is an important strategy to maintain competitiveness in the market while optimizing profit margins, taking into account various factors such as production costs, market prices, and customers' perceived value of the products offered. The conclusion of this study shows that coffee shops in Purwokerto tend to implement effective strategies to maintain their sales, where cost control is done through close monitoring and efficient inventory management. Some of the factors that affect the income of coffee shops in Purwokerto City include strategic location, big name or reputation, competitive pricing, and promotional efforts. This study implies that coffee shops need to pay close attention to the determinants that affect their revenue to achieve business success. By understanding these factors, coffee shops can design more effective marketing strategies, encourage product innovation and differentiation, and understand the importance of good financial management, including accurate and regular recording of sales transactions, which in turn can help increase their profitability and business sustainability.

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