tag:blogger.com,1999:blog-66761452663517643902024-02-08T04:35:22.902-08:00UMKM Perusahaan Roti O'gotBagushttp://www.blogger.com/profile/12114448336572376868noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-6676145266351764390.post-17652341695725709392009-11-17T21:04:00.000-08:002009-11-17T21:06:05.080-08:00tugas blog pelaku ekonomi UMKM<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><link rel="File-List" href="file:///E:%5CDOCUME%7E1%5CFLASHU%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><link rel="Edit-Time-Data" href="file:///E:%5CDOCUME%7E1%5CFLASHU%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_editdata.mso"><!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><o:smarttagtype namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="City"></o:smarttagtype><o:smarttagtype namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="country-region"></o:smarttagtype><o:smarttagtype namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"></o:smarttagtype><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><!--[if !mso]><object classid="clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id="ieooui"></object> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:Calibri; 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mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults ext="edit" spidmax="1053"> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout ext="edit"> <o:idmap ext="edit" data="1"> </o:shapelayout></xml><![endif]--> <p class="msolistparagraphCxSpFirst" style="margin: 0in 0in 6pt; text-align: center;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman";">PELAKU EKONOMI<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 6pt; text-align: center;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman";">UMKM<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 6pt; text-align: center;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman";">USAHA MIKRO KECIL DAN MENENGAH<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">MAKANAN ROTI O’GOT DI BEKASI<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: justify; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1036" style="'position:absolute;left:0;text-align:left;z-index:-17'" from="3in,9.3pt" to="3in,315.3pt" wrapcoords="0 1 0 396 2 396 2 1 0 1"> <w:wrap type="tight"> </v:line><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image001.gif" shapes="_x0000_s1036" width="2" align="left" height="410" hspace="12" /><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: justify; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1037" style="'position:absolute;left:0;text-align:left;z-index:-16'" from="252pt,6.6pt" to="252pt,267.6pt" wrapcoords="0 1 0 396 2 396 2 1 0 1"> <w:wrap type="tight"> </v:line><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image002.gif" shapes="_x0000_s1037" width="2" align="left" height="350" hspace="12" /><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1038" style="'position:absolute;left:0;text-align:left;z-index:-15'" from="180pt,6.6pt" to="180pt,267.6pt" wrapcoords="0 1 0 396 2 396 2 1 0 1"> <w:wrap type="tight"> </v:line><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image002.gif" shapes="_x0000_s1038" width="2" align="left" height="350" hspace="12" /><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; 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line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">NAMA<span style=""> </span>: Bagus Hardiyanto<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>NPM<span style=""> </span>: 30208231<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>KELAS<span style=""> </span>: 2 DD 04<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>MATA KULIAH<span style=""> </span>: Ekonomi Pembangunan<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>ANGKATAN<span style=""> </span>: 2008<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-size: 10pt; font-family: "Times New Roman";">UNIVERSITAS GUNADARMA<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-family: "Times New Roman";">2009<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">DAFTAR ISI<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Halaman<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Daftar Isi ……………………………………………………………………<span style=""> </span>i<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Kata Pengantar ……………………………………………………………...<span style=""> </span>ii<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 45pt; text-align: justify; text-indent: -45pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">BAB I<span style=""> </span>PENDAHULUAN</span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.5in; text-align: justify; text-indent: -45pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>1.1 Latar Belakang Usaha .....……………………………………<span style=""> </span><span style=""> </span>1<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>1.2 Struktur Organisasi Usaha...…………………………………<span style=""> </span><span style=""> </span>2<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>1.3Jenis Struktur Usaha………………………………………….<span style=""> </span><span style=""> </span>3 <o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.5in; text-align: justify; text-indent: -0.5in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">BAB II<span style=""> </span>ASPEK USAHA PERUSAHAAN<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">2.1 Kegiatan Usaha Perusahaan…….…………………………….<span style=""> </span>4<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 45pt; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.2 Proses Produksi…………………. ……………………………<span style=""> </span><span style=""> </span><span style=""> </span>6<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.3 Cara Roti O’got<span style=""> </span>………………………………………………<span style=""> </span><span style=""> </span><span style=""> </span>7<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.4 Fasilitas<span style=""> </span>Produksi……………………………………………..<span style=""> </span>7<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.6 Cara Pendistribusian …………………………………………..<span style=""> </span>7<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">BAB III<span style=""> </span>ASPEK KEUANGAN<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">3.1 Promosi Penjualan …………………………………………….<span style=""> </span>8<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>3.2 Analisa Dampak Promosi Terhadap Tingkat Penjualan ……….<span style=""> </span>9-10<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style=""> </span>3.2 Laporan Laba Rugi ……………………………………………….<span style=""> </span>11</p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><span style=""> </span>3.3 Laporan Arus Kas ………………………………………………….<span style=""> </span>12</p> <p class="msolistparagraphCxSpLast" style="margin: 6pt 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><b style="">BAB IV<span style=""> </span>KESIMPILAN & SARAN</b></p> <p class="MsoNormal" style="margin-top: 6pt; line-height: 150%;"><b style=""><span style=""> </span><span style=""> </span></b>4.1 Kesimpulan……………………………………………. ………..<span style=""> </span>13</p> <p class="MsoNormal" style="margin-top: 6pt; line-height: 150%;"><span style=""> </span><span style=""> </span>4.2 Saran<span style=""> </span>…………………………………………………………….<span style=""> </span>14<i style=""><o:p></o:p></i></p> <p class="msolistparagraphCxSpFirst" style="margin: 6pt 0in 0.0001pt;"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman";">KATA PENGANTAR<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Puji syukur penulis panjatkan kepada Allah SWT yang telah memberikan nikmat iman, sehat dan nikmat islam sehingga penulis dapat menyelesaikan tugas penyusunan laporan Usaha Mikro Kecil Menengah (UMKM)<b style=""> </b>yang dimaksudkan untuk memenuhi tugas dalam mata kuliah ekonomi pembangunan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Dalam penyusunan laporan Usaha Mikro Kecil Menengah (UMKM) ini penulis mendapat bimbingan, dan bantuan dari berbagai pihak sehingga penulisan laporan Usaha Mikro Kecil Menengah ini dapat terselesaikan dengan baik.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Penulis menyadari menyadari sepenuhnya bahwa dalam penyusunan penulisan laporan Usaha Mikro Kecil Menengah ini masih jauh dari sempurna dan masih banyak kekurangannya, untuk itu penulis mengharapkan kritik dan saran dari semua pihak yang sifatnya membangun, agar dalam penyusunan laporan berikutnya akan dapat lebih baik.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Akhir kata dan harapan penulis semoga penyusunan laporan Usaha Mikro Kecil Menengah ini dapat bermanfaaat bagi seluruh pihak yang membaca dan bagi para mahasiswa pada khususnya.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span>Bekasi, November 2009<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span><span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Penulis<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 6pt 0in 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpLast" style="margin: 6pt 0in 0.0001pt; line-height: 150%;"><span style=""> </span><span style=""> </span>Bagus H.<span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%;">BAB I<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%;">PENDAHULUAN<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%;"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpFirst" style="margin-left: 0.25in; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">1.1<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Latar Belakang Usaha<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Salah satu tujuan akhir suatu perusahaan adalah untuk mendapatkan tingkat keuntungan yang maksimal dengan pengorbanan serendah-rendahnya, agar kelangsungan hidup perusahaan dapat terjamin. Untuk mencapai keuntungan yang maksimal sebagian bidang pemasaran menjadi penting dan harus dipelajari dan diterapkan serta salah satu diantaranya adalah factor promosi. Dewasa ini perkembangan masalah ekonomi semakin kompleks dimana untuk menjual barang-barang dan jasa-jasa bukanlah persoalan yang mudah. Hal ini disebabkan barang-barang yang dijual relative lebih banyak dibandingkan dengan permintaan konsumen. Apabila konsumen tidak puas akan produk yang dibeli maka akan dengan mudah pindah ke produksi lain. Pemasaran yang dilakukan oleh suatu perusahaan sangat penting artinya bagi volume penjualan usaha, dimana kegiatan dimulai dengan penafsiran akan keinginan dan kebutuhan para konsumen baik secara kuantitatif maupun kualitatif. Dengan menyalurkan barang dan jasa tersebut dari produsen ke konsumen yang diikuti dengan pemberian pelayanan untuk membantu konsumen agar mendapat manfaat dan kepuasan dari barang dan jasa yang mereka beli dan sudah barang tentu dengan tujuan perusahaan untuk memperoleh laba yang banyak.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha pabrik roti ini memiliki merek yang bernama O’got, usaha roti ini didirikan sejak tahun 1999 sampai sekarang ini sudah berjalan sampai 10 tahun. Nama pemiliknya adalah Bapak Arifin Roti ini sangat di sukai atau digemari oleh masyarakat karena rasanya lezat dan bergizi juga tidak mengandung bahan pengawet dan harganya murah terjangkau bagi masyarakat. <o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha roti ini awal mula berdirinya tidak sebesar toko yang ada sekarang, tapi dahulu masih seukuran sepetak saja. Jumlah produksi dulu juga hanya sekitar 10-20 bungkus roti. Tidak seperti sekarang ini yang telah mencapai 100-1000 roti bungkus. <o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%;"><span style="">1.2<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%;">Struktur Organisasi Usaha<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha ini memiliki 6 orang karyawan yang terdiri dari satu pemilik yang bertanggung jawab bernama Pak Arifin. Pemilik hanya mengecek pabriknya, dia tidak masuk langsung ke dalam proses pembuatannya.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><!--[if gte vml 1]><v:rect id="_x0000_s1045" style="'position:absolute;left:0;text-align:left;margin-left:0;margin-top:11.15pt;" wrapcoords="-100 -300 -100 21300 21700 21300 21700 -300 -100 -300"> <v:textbox style="'mso-next-textbox:#_x0000_s1045'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'"><b style="'mso-bidi-font-weight:normal'">Penanggung Jawab/Pemilik<o:p></o:p></b></p> <p class="MsoNormal" align="center" style="'text-align:center'"><b style="'mso-bidi-font-weight:normal'">Bpk. Arifin<o:p></o:p></b></p> <p class="MsoNormal" align="center" style="'text-align:center'"><o:p> </o:p></p> <p class="MsoNormal" align="center" style="'text-align:center'"><o:p> </o:p></p> <p class="MsoNormal" align="center" style="'text-align:center'"><o:p> </o:p></p> <p class="MsoNormal" align="center" style="'text-align:center'">P</p> <p class="MsoNormal" align="center" style="'text-align:center'"><o:p> </o:p></p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> <w:wrap type="tight"> </v:rect><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image003.gif" alt="Text Box: Penanggung Jawab/Pemilik Bpk. 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<br /> <p class="msolistparagraphCxSpFirst" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1049" style="'position:absolute;left:0;text-align:left;z-index:15'" from="36pt,8.25pt" to="36pt,26.25pt"> <v:stroke endarrow="block"> </v:line><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 15; left: 0px; margin-left: 42px; margin-top: 10px; width: 12px; height: 27px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image005.gif" shapes="_x0000_s1049" width="12" height="27" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1047" style="'position:absolute;left:0;text-align:left;flip:x;z-index:13'" from="-9pt,8.25pt" to="450pt,8.25pt"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 13; left: 0px; margin-left: -13px; margin-top: 10px; width: 614px; height: 2px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image006.gif" shapes="_x0000_s1047" width="614" height="2" /></span><!--[endif]--><!--[if gte vml 1]><v:rect id="_x0000_s1048" style="'position:absolute;left:0;text-align:left;margin-left:-9pt;margin-top:26.25pt;"> <v:textbox style="'mso-next-textbox:#_x0000_s1048'/"> </v:rect><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 14; left: 0px; margin-left: -13px; margin-top: 34px; width: 126px; height: 77px;"> <table cellpadding="0" cellspacing="0"> <tbody><tr> <td style="border: 0.75pt solid black; background: white none repeat scroll 0% 0%; vertical-align: top; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;" width="126" bgcolor="white" height="77"><!--[endif]--><!--[if !mso]--><span style="position: absolute; left: 0pt; z-index: 14;"> <table width="100%" cellpadding="0" cellspacing="0"> <tbody><tr> <td><!--[endif]--> <div shape="_x0000_s1048" style="padding: 4.35pt 7.95pt;" class="shape"> <p class="MsoNormal" style="text-align: center;" align="center">Bpk. Ali </p> <p class="MsoNormal" style="text-align: center;" align="center">Bid. 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Keuangan</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:rect id="_x0000_s1029" style="'position:absolute;left:4000;top:3928;"> <v:textbox style="'mso-next-textbox:#_x0000_s1029'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'">Bpk. Zaenal</p> <p class="MsoNormal" align="center" style="'text-align:center'">Bid. </p> <p class="MsoNormal" align="center" style="'text-align:center'">Produksi</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:rect id="_x0000_s1030" style="'position:absolute;left:5800;top:3928;"> <v:textbox style="'mso-next-textbox:#_x0000_s1030'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'">Bpk. Boyo</p> <p class="MsoNormal" align="center" style="'text-align:center'">Bid.</p> <p class="MsoNormal" align="center" style="'text-align:center'">Promosi</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:rect id="_x0000_s1031" style="'position:absolute;left:850;top:3928;"> <v:textbox style="'mso-next-textbox:#_x0000_s1031'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'">Bpk. Slamet</p> <p class="MsoNormal" align="center" style="'text-align:center'">Bid. Administrasi</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:line id="_x0000_s1032" style="'position:absolute'" from="2950,3465" to="2951,3928"> <v:stroke endarrow="block"> </v:line><v:line id="_x0000_s1033" style="'position:absolute'" from="4600,3619" to="4601,3928"> <v:stroke endarrow="block"> </v:line><v:line id="_x0000_s1034" style="'position:absolute'" from="6550,3619" to="6551,3928"> <v:stroke endarrow="block"> </v:line><v:line id="_x0000_s1035" style="'position:absolute'" from="1450,3619" to="1451,3928"> <v:stroke endarrow="block"> </v:line><w:wrap type="none"> <w:anchorlock/> </v:group><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image007.gif" shapes="_x0000_s1026 _x0000_s1027 _x0000_s1028 _x0000_s1029 _x0000_s1030 _x0000_s1031 _x0000_s1032 _x0000_s1033 _x0000_s1034 _x0000_s1035" width="612" height="133" /><!--[endif]--></span><!--[if mso & !supportInlineShapes & supportFields]><span style="'font-size:12.0pt;line-height:150%;font-family:"><v:shape id="_x0000_i1025" type="#_x0000_t75" style="'width:459pt;height:99pt'"> <v:imagedata croptop="-65520f" cropbottom="65520f"> </v:shape><span style="'mso-element:field-end'"></span></span><![endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0in; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><st1:place st="on"><st1:city st="on"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Ada</span></st1:city></st1:place><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"> 3 jenis struktur organisasinya yaitu:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Sistem Organisasi Garis<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">2.<span style=""> </span>Sistem Organisasi Fungsional<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">3.<span style=""> </span>Sistem Organisasi Garis dan Staff<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Struktur organisasi PT. Garment Kreasi <st1:place st="on"><st1:country-region st="on">Indonesia</st1:country-region></st1:place> adalah organisasi garis dan staff, dimana dalam bentuk atau struktur organisasi menunjukkan adanya pembagian tugas. Dibawah ini akan di jelaskan secara garis besar beberapa struktur kegiatan maing-masing bagiab dalam struktur organisasi PT. Garment Kreasi <st1:place st="on"><st1:country-region st="on">Indonesia</st1:country-region></st1:place> sebagai berikut:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 6pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dewan Komisaris<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 6pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dewan komisaris terdiri dari beberapa orang yang mempunyai wewenang untuk mengawasi pekerjaan direksi.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dewan Direksi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dewan direksi terdiri dari Direktur Utama dan wakilnya.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Sekretaris<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Membantu direktur utama dan wakilnya dalam kegiatan sehari-harinya, dalam menyelesaikan segala urusan keluar dan kedalam yang berhubungan dengan perusahaan. Sekretaris tidak berhak untuk memerintah bagian lain.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">d.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Manajer Pemasaran<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bertanggung jawab terhadap keseluruhan proses pemasaran, yang meliputi rencana penjualan, rencana promosi, rencana biaya serta melakukan pengawasan dalam pemasarannya.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">e.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Manajer Proyek<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bertanggung jawab dalam memonitor pelaksanaan, baik perencanaan, dan juga mengkoordinasi penanganan bahan <st1:place st="on"><st1:city st="on">baku</st1:city></st1:place>, juga meliputi menghitung dan rencana biaya produksi, maupun mengontrol mutu kwalitas pekerjaan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">f.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Manajer Perencanaan<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bertanggung jawab terhadap keseluruhan perencanaan pembuatan busana pakaian, baik pembuatan motif model dan warna busana pakaian.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">g.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Akuntan<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Memberikan laporan keuangan berupa neraca laporan rugi/laba dan laporan keuangan lainnya. Akuntan bertanggung jawab kepada manajer keuangan dan administrasi umum.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="text-align: center; text-indent: 9pt; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">BAB II<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="text-align: center; text-indent: 9pt; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">ASPEK USAHA PERUSAHAAN<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="text-align: center; text-indent: 9pt; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 17.85pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">2.1<span style=""> </span>Kegiatan Usaha Perusahaan<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 17.85pt; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam usaha menjalankan perusahaan pemimpin perusahaan harus menentukan kebijaksanaan yang mendukung beroperasinya perusahaan. Kebijaksanaan tersebut dapat berupa pemilihan saluran distribusi untuk jenis produk yang dihasilkan, pelaksanaan kegiatan promosi, menetukan volume tingkat penjualan yang akan datang proses produk dan lainnya. Usaha roti ini hanya memproduksi 2 jenis yaitu Roti manis dan tawar. Dengan variasi roti yang beraneka macam jenisnya seperti roti coklat, roti keju, roti sari kelapa, roti susu, dan lain sebagainya. Usaha roti ini memproduksi produk yang mempunyai kualitas yang baik, serta disesuaikan dengan selera dan kebutuhan masyarakat. Tiap produk pada umumnya mempunyai banyak macam ukuran dan dikemas dalam betuk yang menonjolkan merk serta keunggulan produknya. Perusahaan juga memberikan pelayanan sebaik mungkin kepada konsumen, memperbaiki kekurangan produk serta memberikan penggantian bagi produk yang tidak sesuai dengan standar perusahaan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: 18.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Untuk menyalurkan dan memasarkan produknya bekerjasama dengan penyalur atau distributor. Saluran Distribusi yang digunakan oleh perusahaan ini yaitu:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Saluran Langsung.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1039" style="'position:absolute;left:0;text-align:left;z-index:5'" from="90pt,6.3pt" to="153pt,6.3pt" strokeweight="1.5pt"> <v:stroke endarrow="block"> </v:line><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 5; left: 0px; margin-left: 119px; margin-top: 2px; width: 87px; height: 13px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image008.gif" shapes="_x0000_s1039" width="87" height="13" /></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Produsen <span style=""> </span>Konsumen akhir<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Produk jadi dari perusahaan dikrim ke show room perusahaan. Sampai saat ini, PT. Garment telah memiliki ada beberapa show room, dengan lokasi yang menyebar Jakarta, Sumatera, dan Jawa, sehingga produk yang telah diproduksi dikirim ke show room untuk dijual.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Saluran Distribusi Satu Tingkat.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1041" style="'position:absolute;left:0;text-align:left;z-index:7'" from="189pt,8.15pt" to="252pt,8.15pt" strokeweight="1.5pt"> <v:stroke endarrow="block"> </v:line><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 7; left: 0px; margin-left: 251px; margin-top: 4px; width: 87px; height: 13px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image009.gif" shapes="_x0000_s1041" width="87" height="13" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1040" style="'position:absolute;left:0;text-align:left;z-index:6'" from="90pt,8.15pt" to="135pt,8.15pt" strokeweight="1.5pt"> <v:stroke endarrow="block"> </v:line><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 6; left: 0px; margin-left: 119px; margin-top: 4px; width: 63px; height: 13px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image010.gif" shapes="_x0000_s1040" width="63" height="13" /></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Produsen <span style=""> </span><span style=""> </span>Pengecer <span style=""> </span>Konsumen<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Produk yang telah selesai diproduksi dikirim ke pengecer tersebut merupakan department store, seperti Matahari, Giant, Ramayana, dll.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2.2<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Kebijaksanaan Harga<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam proses penetapan harga ada beberapa factor yang biasanya mempengaruhi keputusan pimpinan perusahaan yaitu:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 45pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Permintaan akan produk.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 45pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Target pasar.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 45pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Reaksi pesaing.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 45pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">d.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bagian dari bauran pemasaran lain.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">2.3 Kebijaksanaan Promosi<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Sebelum melaksanakan kegiatan promosi Usaha Roti O’got mengadakan suatu perencanaan promosi terlebih dahulu, agar hasil yang dicapai adalah sesuai dengan yang diinginkan:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Memilh Saluran Komunikasi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Saluran komunikasi yang digunakan perusahaan dalam menyampaikan pesan kepada konsumen adalah saluran komunikasi non-personal yaitu menggunakan media cetak, di majalah, media elektronik, di radio serta media pameran.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">b.<span style=""> </span>Menentukan Pameran Promosi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam menentukan bauran promosi, perusahaan harus menetukan bauran promosi yang akan digunakan dlam menyampaikan pesan. Penetuan bauran/cakupan promosi ini disesuaikan dengan jenis produk yang dihasilkan, serta tahap daur hidup produk. Bauran promosi yang digunakan adalah:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">1.</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Advertising ( Periklanan ).<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Melalui pamphlet, brosur. Dll.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Menyusun Anggaran Promosi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Setelah perusahaan menyeleksi saluran komunikasi, maka perusahaan akan memperkirakan berapa biaya yang diperlukan untuk kegiatan promosi tersebut. Besarnya biaya disesuaikan dengan sumber dana yang tersedia di dalam perusahaan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">d.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Mengukur Hasil Promosi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Perusahaan ini tidak mempunyai alat khusus yang disediakan unt<st1:country-region st="on"><st1:place st="on">uk</st1:place></st1:country-region> mengukur hasil promosi yang telah dilaksanakan. Perusahaan hanya menilai hasil promosi yang telah dilaksanakan dengan melihat hasil penjualan /tahun.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">e.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Mengelola dan Mengkoordinasi Proses Komunikasi Pemasaran.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam mengelola dan mengkoordinasi proses komunikasi, perusahaan membentuk satu tim manajemen agar komunikasi pemasaran yang terkoordidir akan lebih konsisten. Dalam bentuk manajemen ini, masing-masing department dipimpin oleh manajer dan masing-masing menajer dipimpin oleh general manajer.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2.3<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Proses Produksinya<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha ini memproduksi setiap hari 1000 unit setiap harinya. Di bawah ini adalah bahan-bahan <st1:place st="on"><st1:city st="on">baku</st1:city></st1:place> membuat roti:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">1. Tepung terigu<span style=""> </span>6.<span style=""> </span>Coklat<span style=""> </span>11. Sari kelapa<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">2.<span style=""> </span>Tepung meishena<span style=""> </span><span style=""> </span>7.<span style=""> </span>Keju<span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">3.<span style=""> </span>Mentega<span style=""> </span><span style=""> </span>8.<span style=""> </span>Strobery<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">4.<span style=""> </span>Telur<span style=""> </span>9. Nanas<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">5.<span style=""> </span>Pengembang<span style=""> </span><span style=""> </span>10. Srikaya<span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2.4<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Cara Pembuatan Roti O’got<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span></span></b><st1:place st="on"><st1:city st="on"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Ada</span></st1:city></st1:place><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"> beberapa langkah atau proses dalam pembuatan roti di perusahaan ini, yaitu:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 15.6pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>1. Tepung terigu, tepung meishena, mentega, telur, juga pengembang di campur.<span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 15.6pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2. Setelah itu di aduk-aduk hingga halus di blender.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">3. Tepung<span style=""> </span>terigu di campur air secukupnya lalu di aduk dengan rata lalu di campur<span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Sesuai rasa yang diinginkan lalu sesudah itu di cetak.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2.5<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Fasilitas Produksi<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha ini membutuhkan berbagai fasilitas untuk menunjang produksi barang, maka tersedia alat-alat,dapur,dan sebagainya. Juga ada mesin oven, dan mesian cetak.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2.6<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Cara Pendistribusian atau Pemasarannya<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Usaha ini mendistribusikan rotinya dengan cara pemasaran langsung, menjual barang secara terbuka, langsung ke konsumen. Pemasaran langsung adalah suatu system insentif yang menggunakan satu atau lebih media periklanan untuk respon yang terukur dan atau transaksi dislokasi manapun. Pemasaran langsung digunakan oleh produsen, pengecer, perusahaan jasa, pedagang catalog, dan organisasi nirlaba. Pertumbuhannya dipasar konsumen sebagian besar merupakan respon atas “Demassifikasi” pasar, dimana terdapat pelipat gandaan jumlah corak pasar dengan kebutuhan dan presentasi yang sangat cepat dalam pemasaran bisnis ke bisnis.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">BAB III<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">ASPEK KEUANGAN<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">3.1 <span style=""> </span>Promosi Penjualan (Sales Promotion)<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Sales promotion merupakan salah satu alat promosi yang berguna untuk meningkatkan penjualan perusahaan dalam jangka pendek dengan memberikan insetif. Biasanya kegiatan ini berlangsung bila kegiatan penjualan busana pakaian mengalami penurunan dari tahun-tahun sebelumnya. Didalam melakukan kegiatan sales promotion ini Usaha Roti O’got menekankan pada :<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Consumer Production<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Adalah promosi penjualan yang ditujukan atau diarahkan pada konsumen akhir. Melalui promosi ini perusahaan mengusahakan agardaerah penjualan dapat diperluas, selain itu juga bertujuan untuk mendapatkan langganan baru serta memperkenalkan dan memberitahukan kepada konsumen agar tertarik dan berminat membeli produk busana pakaian tersebut. Adapun cara dilakukan Roti O’got dalam melakukan sales promotion antara lain dengan pemberian hadiah untuk jenis roti tertentu, adanya potongan harga pada waktu-waktu tertentu.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Sales Force Promotion<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam kegiatannya sales force promotion menganut sistem pendekatan yang berorientasi pada pembelian dengan memberikan latihan kepada wiraniaga.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Dalam hal ini para wiraniaga (tenaga penjual) menjelaskan mengenai keuntungan-keuntungan yang diperoleh bila konsumen membeli roti, jadi secara singkat dapat dikatakan bahwa para wiraniaga harus dapat meyakinkan dan membujuk calon konsumen agar mereka memotivasi para wiraniaga maka Usaha ini menjanjikan akan memberikan kompensasi kepada wiraniaga dengan cara memberikan :<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">1)<span style=""> </span>Gaji Tetap<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Yaitu pemberian gaji tetap walaupun tidak ada transaksi penjualan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Komisi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Pemberian Komisi kepada para wiraniaga agar merka dapat lebih giat lagi mendapatkan calon-calon konsumen yang akan membeli roti tersebut.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bonus<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Bonus diberikan sebagai tambahan komisi apabila penjualan roti tersebut melampaui atau melebihi target penjualan per tahun.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.75in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">3.2 <span style=""> </span>Analisa Dampak Promosi Terhadap Tingkat Penjualan<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Perusahan-perusahaan dalam menjalankan kegiatan promosinya umumnya mempunyai tujuan untuk meningkatkan hasil penjualan. Demikian pula yang dilaksanakan oleh Perusahaan Roti ini dalam melakukan kegiatan promosinya adalah untuk mencapai tujuan tersebut. Namun dalam prakteknya peningkatan penjualan tersebut belum tentu akibatnya langsung dari kegiatan promosi terhadap hasil penjualan, namun tergantung bagaimana pelaksanaan kegiatan promosi tersebut.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Untuk mengetahui sejauh mana pengaruh biaya proromosi terhadap penjualan produk-produk yang dipasarkan adalah dengan menghitung koefisien korelasi yang rumusnya sebagai berikut :<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><!--[if gte vml 1]><v:shapetype id="_x0000_t109" coordsize="21600,21600" spt="109" path="m,l,21600r21600,l21600,xe"> <v:stroke joinstyle="miter"> <v:path gradientshapeok="t" connecttype="rect"> </v:shapetype><v:shape id="_x0000_s1042" type="#_x0000_t109" style="'position:absolute;" wrapcoords="-41 -600 -41 21000 21641 21000 21641 -600 -41 -600"> <v:textbox style="'mso-next-textbox:#_x0000_s1042'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'">LABA BERSIH = PENDAPATAN – BIAYA-BIAYA</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> <w:wrap type="tight"> </v:shape><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image011.gif" alt="Flowchart: Process: LABA BERSIH = PENDAPATAN – BIAYA-BIAYA" shapes="_x0000_s1042" width="534" align="left" height="42" hspace="12" /><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Berikut ini bentuk lain dari laporan laba rugi yang dikemukakan oleh Soedijono Reksoprajitno, analisis laporan keuangan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><!--[if gte vml 1]><v:shape id="_x0000_s1043" type="#_x0000_t109" style="'position:absolute;left:0;text-align:left;" wrapcoords="-47 -139 -47 21461 21647 21461 21647 -139 -47 -139"> <v:textbox style="'mso-next-textbox:#_x0000_s1043'"> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'">LAPORAN LABA RUGI</p> <p class="MsoNormal">Penjualan Bersih<span style="'mso-tab-count:4'"> </span>Rp. XXX</p> <p class="MsoNormal">Harga Pokok Penjualan<span style="'mso-tab-count:3'"> </span><u>Rp. XXX<span style="'mso-spacerun:yes'"> </span>( - )</u></p> <p class="MsoNormal" style="'line-height:150%'">Laba Kotor<span style="'mso-tab-count:5'"> </span>Rp. XXX</p> <p class="MsoNormal" style="'line-height:150%'">Biaya Penjualan dan Adm<span style="'mso-tab-count:3'"> </span><u>Rp. XXX<span style="'mso-spacerun:yes'"> </span>( - )</u></p> <p class="MsoNormal" style="'line-height:150%'">Laba Bersih<span style="'mso-tab-count:5'"> </span>Rp. XXX</p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> <w:wrap type="tight"> </v:shape><![endif]--><!--[if !vml]--><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image012.gif" alt="Flowchart: Process: LAPORAN LABA RUGI Penjualan Bersih Rp. XXX Harga Pokok Penjualan Rp. XXX ( - ) Laba Kotor Rp. XXX Biaya Penjualan dan Adm Rp. XXX ( - ) Laba Bersih Rp. XXX" shapes="_x0000_s1043" width="462" align="left" height="161" hspace="12" /><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><!--[if gte vml 1]><v:line id="_x0000_s1044" style="'position:absolute;" from="45pt,4.7pt" to="387pt,4.7pt"><![endif]--><!--[if !vml]--><span style=""> <table align="left" cellpadding="0" cellspacing="0"> <tbody><tr> <td width="59" height="5"></td> </tr> <tr> <td></td> <td><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image013.gif" shapes="_x0000_s1044" width="458" height="2" /></td> </tr> </tbody></table> </span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p>
<br /> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Penjelasan elemen Soedijono Reksoprajitno pada buku Analisis Laporan Keuangan:<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 132pt; text-align: justify; text-indent: -123pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Penjualan Bersih<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">Menunjukan besarnya hasil penjualan yang diterima perusahaan dari hasil<span style=""> </span>penjualan barang-barang dagangan atau hasil produksi sendiri.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.<span style=""> </span>Harga Pokok Penjualan<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Menunjukan keseluruhan biaya yang dikeluarkan untuk proses produksi seperti<span style=""> </span>persediaan awal, pembelian, biaya angkut dikurangi persediaan akhir.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">3.<span style=""> </span>Laba Kotor<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Menunjukan besarnya hasil pengurangan harga pokok penjualan terhadap nilai penjualan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">4.<span style=""> </span>Biaya Penjualan dan Administrasi<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Menunjukan keseluruhan biaya dalam proses penjualan, terdiri dari biaya administrasi, biaya umum lainnya dan biaya penjualan.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";">5.<span style=""> </span>Laba Bersih<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Merupakan hasil pengurangan laba kotor usaha dengan beban/biaya usaha yang ada. Angka laba bersih menunjukan besarnya hasil usaha pokok perusahaan.<span style=""> </span><o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-left: 27pt; text-align: center;" align="center"><b style=""><span style="font-size: 12pt; font-family: "Times New Roman";">Laporan Keuangan Laba/Rugi Perusahaan Roti O’got<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpLast" style="margin-left: 27pt; text-align: center;" align="center"><b style=""><span style="font-size: 12pt; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <table class="MsoNormalTable" style="border: medium none ; width: 470.3pt; margin-left: 4.65pt; border-collapse: collapse;" width="627" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="height: 15.75pt;"> <td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b>Pendapatan dari penjualan<o:p></o:p></b></p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><span style=""> </span>Penjualan (Rp. 760.000 X 26)<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.200.000<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><span style=""> </span>Pembelian (Rp. 485.300 X 26)<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 2.000.000<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><span style=""> </span><span style="">Laba Kotor</span><o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><!--[if gte vml 1]><v:line id="_x0000_s1050" style="'position:absolute;left:0;text-align:left;flip:y;" from="12.6pt,16.85pt" to="75.6pt,16.85pt" strokeweight="1pt"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 16; left: 0px; margin-left: 16px; margin-top: 21px; width: 86px; height: 3px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image014.gif" shapes="_x0000_s1050" width="86" height="3" /></span><!--[endif]--><b style="">Rp 3.200000<o:p></o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b>Biaya Usaha<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style="">Beban serba/serbi<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style="">Rp 200.000<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><span style=""> </span>Beban Gaji /bulan<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style="">Rp 1.200.000<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><span style=""> </span>Beban Peralatan<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style="">Rp70.000<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><!--[if gte vml 1]><v:line id="_x0000_s1052" style="'position:absolute;left:0;text-align:left;z-index:18;" from="12.45pt,22.05pt" to="75.45pt,22.05pt" strokeweight="1pt"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 18; left: 0px; margin-left: 15px; margin-top: 28px; width: 87px; height: 3px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image015.gif" shapes="_x0000_s1052" width="87" height="3" /></span><!--[endif]--><b style="">(Rp 1.470.000)<o:p></o:p></b></p> </td> </tr> <tr style="height: 15.75pt;"> <td style="border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 288.75pt; height: 15.75pt;" width="385" nowrap="nowrap" valign="bottom"> <p class="MsoNormal"><b style="">Total Laba Bersih<o:p></o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81pt; height: 15.75pt;" width="108" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: right;" align="right"><b style=""><o:p> </o:p></b></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 100.55pt; height: 15.75pt;" width="134" nowrap="nowrap" valign="bottom"> <p class="MsoNormal" style="text-align: center;" align="center"><!--[if gte vml 1]><v:line id="_x0000_s1051" style="'position:absolute;left:0;text-align:left;z-index:17;" from="12.45pt,18.7pt" to="75.45pt,18.7pt" strokeweight="1pt"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 17; left: 0px; margin-left: 15px; margin-top: 24px; width: 87px; height: 2px;"><img src="file:///E:/DOCUME%7E1/FLASHU%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image016.gif" shapes="_x0000_s1051" width="87" height="2" /></span><!--[endif]--><b style="">Rp 1.730.000<o:p></o:p></b></p> </td> </tr> </tbody></table> <p class="msolistparagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">Laporan Arus Kas<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpLast" style="margin: 0in 0in 0.0001pt; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <table class="MsoNormalTable" style="border: medium none ; width: 4.7in; border-collapse: collapse; margin-left: 6.75pt; margin-right: 6.75pt;" width="451" align="left" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="height: 210.65pt;"> <td rowspan="2" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 120.8pt; height: 210.65pt;" width="161" nowrap="nowrap" valign="top"> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 14pt;">Sumber Kas<o:p></o:p></span></b></p> <p class="MsoNormal" style=""><b style=""><span style=""> </span></b><b><span style="font-size: 14pt;"><o:p></o:p></span></b></p> </td> <td colspan="2" style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 217.6pt; height: 210.65pt;" width="290" nowrap="nowrap" valign="top"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 15.000.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.200.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.000.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 10.000.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.300.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 500.000<o:p></o:p></b></p> </td> </tr> <tr style="height: 15.25pt;"> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 188.8pt; height: 15.25pt;" width="252" nowrap="nowrap"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 29.000.000<o:p></o:p></b></p> </td> <td style="border: medium none ; padding: 0in;" width="38"><p class="MsoNormal"> </p></td> </tr> </tbody></table> <p class="msolistparagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: 27pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <table class="MsoNormalTable" style="border: medium none ; width: 329.4pt; border-collapse: collapse; margin-left: 6.75pt; margin-right: 6.75pt;" width="439" align="left" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="height: 210.65pt;"> <td rowspan="2" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 99.2pt; height: 210.65pt;" width="132" nowrap="nowrap" valign="top"> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 14pt;">Pengguna Kas<o:p></o:p></span></b></p> <p class="MsoNormal" style=""><b style=""><span style=""> </span></b><b><span style="font-size: 14pt;"><o:p></o:p></span></b></p> </td> <td style="border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 230.2pt; height: 210.65pt;" width="307" nowrap="nowrap" valign="top"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp<span style=""> </span>-<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 100.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 100.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.300.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 1.200.000<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 200.000<o:p></o:p></b></p> </td> </tr> <tr style="height: 15.25pt;"> <td style="border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 230.2pt; height: 15.25pt;" width="307" nowrap="nowrap"> <p class="MsoNormal" style="text-align: center;" align="center"><b style="">Rp 3.100.000<o:p></o:p></b></p> </td> </tr> </tbody></table> <p class="msolistparagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">BAB IV<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: center; text-indent: -0.25in; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman";">KESIMPULAN DAN SARAN<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";">4.1 <span style=""> </span>Kesimpulan<o:p></o:p></span></b></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span></span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Berdasarkan pembahasan yang telah dikemukakan dalam bab terdahulu, maka pada bab terakhir ini penulis mencoba menarik beberapa kesimpulan dan saran-saran mengenai Perusahaan roti O’got yang sebagai berikut :<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>1. Dalam pembuatannya agar lebih efisien bahn <st1:place st="on"><st1:city st="on">baku</st1:city></st1:place> dan mentah, karena mempegaruhi tingkat harga.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>2.<span style=""> </span>Perusahaan roti ini telah baik dalam pemasaran dan juga pendistribusianya.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>3.<span style=""> </span>Lebih ditingkatkan lagi kualitas barangnya dan juga di tambah varians roti lagi lebih beraneka macam.<o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.5in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: -27pt; line-height: 150%;"><!--[if !supportLists]--><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style="">4.2<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span><b style="">SARAN<o:p></o:p></b></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 27pt; text-align: justify; text-indent: 9pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><span style=""> </span>Berdasarkan laporan Usaha Mikro Kecil Menengah (UMKM) yang dihasilkan, maka saran yang dapat disampaikan bahwa Perusahaan Roti O’got harus lebih bisa meningkatkan serta menciptakan inovasi baru dalam setiap produknya untuk lebih meningkatkan pendapatan usaha, kemudian menerapkan system atau cara perhitungan yang baik dalam pengelolaan keuangan. <o:p></o:p></span></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; line-height: 150%;"><i style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></i></p> <p class="msolistparagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="msolistparagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman";"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoNormal" style="text-indent: 27pt;"><o:p> </o:p></p> <p class="MsoFooter" style="margin-bottom: 0.0001pt;"><o:p> </o:p></p> <p class="msolistparagraph" style="margin: 0in 0in 0.0001pt; text-align: center;" align="center"><b style=""><span style="font-size: 14pt; font-family: "Times New Roman";"><o:p> </o:p></span></b></p> Bagushttp://www.blogger.com/profile/12114448336572376868noreply@blogger.com1