PRICING STRATEGY IN THE SERVICE SECTOR OF SMALL

MEDIUM ENTERPRISE: RUMAH JAHIT MUSLIMAH ASSELARIE.

COMPANY

FINAL PROJECT

By:
Selvy Dewi Ineke
19214032

Bachelor of Entrepreneurship Program

School of Business and Management
Institut Teknologi Bandung
2018
 APPROVAL PAGE

PRICING STRATEGY IN THE SERVICE SECTOR OF SMALL

MEDIUM ENTERPRISE: RUMAH JAHIT MUSLIMAH ASSELARIE.
COMPANY

By
Selvy Dewi Ineke
ID No: 19214032

A Final Project in Partial Fulfilment

of the Requirement for the Degree of Bachelor of Entrepreneurship

Bachelor Program of Entrepreneurship

School of Business and Management
Institut Teknologi Bandung
May 21, 2018

Approved By

Desy Anisya Farmaciawaty, S. SI, MORMSC

NIP. 198012272005012006

i
 PRICING STRATEGY IN THE SERVICE SECTOR OF SMALL MEDIUM
ENTERPRISE: RUMAH JAHIT MUSLIMAH ASSELARIE. COMPANY

Selvy Dewi Ineke

19214032
Desy Anisya Farmaciawaty, S. SI, MORMSC

ABSTRACT

‘Rumah Jahit Muslimah Asselarie’ is a service company established in 2015, especially

in the fashion industry. The company is focused as a production vendor for a fashion
company that sells Muslimah syar’i dress. Rumah Jahit Muslimah Asselarie is a
production vendor that accepts orders in low quantities, reasonable prices, and good
quality. Currently, the company is facing problems especially in define pricing. There is
no standard in pricing to make the price of services provided tend to be low and affect
the financial condition. Therefore, the author raises this problem to a research to find
the solution that can solve this problem through data collecting and analysis.
The objective of the research is to determine cost of goods sold and pricing strategy by
using Activity-based Costing and Value Based Pricing method using Expert choice
software in determining the most important value for customer with pairwise
comparison method.
To get the data, author does the observation to the Rumah Jahit Muslimah Asselarie
Company to get the current condition business activities and financial data and
interview to the benchmark company which is company in the same industry, Penjahit
Ervina for comparison. The current condition of the pricing method is being analysed
and improved. By seeing the improvement result it can be known that the current
pricing method is un-standardize, an increase in the number of production makes the
profit earned less and even the company does not earn the profit because of many
expenses unnoted. Then the author use the method of Activity-Based Costing and Value
Based pricing in setting the price of services. The lesson learned that we get from
benchmark is do not to rely on one tailor for all production activities, making it difficult
to determine the price and increase order capacity.
From the analysis, the result is a new pricing strategy resulting in a profit of Rp 445,000
to Rp 1,505,000 greater than the current profit for Syar'i Dress production and up to Rp
970,000 for Khimar production.

Keyword: Cost of Goods Sold, Pricing Strategy, Analytic Hierarchy Process

ii
 STRATEGI PENETAPAN HARGA DI SEKTOR JASA USAHA KECIL
MENENGAH : RUMAH JAHIT MUSLIMAH ASSELARIE. COMPANY

Selvy Dewi Ineke

19214032
Desy Anisya Farmaciawaty, S. SI, MORMSC

ABSTRAKSI

‘Rumah Jahit Muslimah Asselarie’ adalah perusahaan jasa yang didirikan pada tahun
2015, khususnya di industri fesyen. Perusahaan ini fokus sebagai vendor produksi untuk
perusahaan fashion yang menjual baju muslimah syar'i. Rumah Jahit Muslimah
Asselarie adalah vendor produksi yang menerima pesanan dalam jumlah rendah, harga
yang wajar, dan kualitas yang baik. Saat ini, perusahaan sedang menghadapi masalah
terutama dalam menentukan harga. Tidak ada standar penetapan harga untuk membuat
harga jasa yang diberikan cenderung mempengaruhi kondisi keuangan. Oleh karena itu,
penulis memunculkan masalah ini pada suatu penelitian untuk mencari solusi yang
dapat memecahkan masalah ini melalui pengumpulan data dan analisis.
Tujuan dari penelitian ini adalah untuk menentukan harga pokok penjualan dan strategi
penetapan harga. Dengan menggunakan metode Activity-Based Costing dan Value
Based Pricing menggunakan perangkat lunak Expert choice dalam menentukan nilai
yang paling penting bagi pelanggan dengan metode pairwise comparison.
Untuk mendapatkan data, penulis melakukan observasi ke perusahaan Rumah Jahit
Muslimah Asselarie untuk mendapatkan kondisi terkini kegiatan usaha dan data
keuangan dan wawancara kepada perusahaan benchmark yang merupakan perusahaan
dalam industri yang sama, Penjahit Ervina sebagai pembanding. Kondisi saat ini dari
metode penentuan harga sedang dianalisis dan diperbaiki. Dengan melihat hasil
perbaikan dapat diketahui bahwa metode penetapan harga saat ini tidak terstantar,
peningkatan jumlah produksi membuat laba yang diperoleh kurang dan bahkan
perusahaan tidak mendapatkan keuntungan karena banyak biaya yang tidak diketahui.
Kemudian penulis menggunakan metode Activity Based Costing dan Value Based
pricing dalam menetapkan harga jasa. Pelajaran yang kami peroleh dari Penjahit Ervina
adalah jangan bergantung pada satu penjahit untuk semua kegiatan produksi, sehingga
sulit untuk menentukan harga dan meningkatkan kapasitas pesanan.
Dari hasil analisis, hasilnya adalah strategi penetapan harga baru yang menghasilkan
laba Rp 445.000 hingga Rp 1.505.000 lebih besar dari laba pada kondisi saat ini untuk
produksi Syar'i Dress dan hingga Rp 970.000 untuk produksi Khimar.

Kata Kunci: Harga Pokok Penjualan, Strategi Penetapan Harga, Proses Hirarki Analitik

iii
 FOREWORD

Firstly, I want to say a big thanks to Allah SWT because of His blessing this final
project titled “Pricing Strategy in The Service Sector of Small Medium Enterprise:
Rumah Jahit Muslimah Asselarie. Company”, can be finished due to the completion of
the study in Bachelor of Entrepreneurship Program, School of Business and
Management, Institut Teknologi Bandung. I also want to give my gratitude to people
who always support me in any condition for completing this final project, they are:
1. My parents, Mrs Rika and Mr Asep who always support me in every situation
morally and materially, for all my best in this blessed given life.
2. Mrs Desy as my supervisor who guides me all the way from the beginning until
the very end of this final project, for always gives me insight and new
knowledge.
3. My business partner, Hilda, Ananda, and Fira who helped develop Rumah Jahit
Muslimah Asselarie wholeheartedly.
4. Mrs. Ervina from Penjahit Ervina who share his experience and company data to
support this final project.
5. My Entrepreneur friends: Azalea, Risa, Lidwina, who fight together from the
very beginning until the final project for support and cheer each other in every
situation.
6. My Husband, Amin Yahya Zefiansyah for always support and encourage to
finish the final project.
7. All lectures, tutors, and SBM staff who give me many knowledge and help me
for everything.
Hopefully, this final project is not only useful and beneficial for my own interest, but
also for the knowledge in operation for any department, and for all the readers.

Bandung, Mei 11th 2018

Selvy Dewi Ineke

iv
 TABLE OF CONTENTS

APPROVAL PAGE .....................................................................................................................................i

ABSTRACT.................................................................................................................................................ii
FOREWORD ............................................................................................................................................. iv
TABLE OF CONTENTS ...........................................................................................................................v
LIST OF FIGURES .................................................................................................................................. vii
LIST OF TABLES ..................................................................................................................................... ix
BAB 1 .......................................................................................................................................................... 1
1.1 LATAR BELAKANG ...................................................................................................................... 1
1.2 RUMUSAN MASALAH .................................................................................................................. 3
1.3 TUJUAN PENELITIAN ................................................................................................................. 3
1.4 RUANG LINGKUP ......................................................................................................................... 3
1.5 METODE PENELITIAN ................................................................................................................ 4
1.6 SISTEMATIKA PENULISAN ....................................................................................................... 4
BAB 2 .......................................................................................................................................................... 7
2.1 PENANGANAN PASCA PANEN CABAI .................................................................................... 7
2.2 KEJADIAN PADA CABAI ............................................................... Error! Bookmark not defined.
2.3 PENGONTROLAN PARAMETER PADA CABAI ....................... Error! Bookmark not defined.
2.4 KOMPOSISI CABAI....................................................................................................................... 7
2.5 PERHITUNGAN BEBAN TOTAL ................................................................................................ 8
2.6 SISTEM REFRIGRASI ................................................................................................................ 11
2.6.1 Sistem Refrigerasi ................................................................................................................... 11
2.7 REKAYASA SUHU RENDAH DAN KELEMBABAN TINGGI .............................................. 13
2.8 SISTEM MOBILISASI ................................................................................................................. 14
2.8.1 MOTOR ................................................................................................................................... 14
2.8.2 PENYIMPANAN .................................................................................................................... 14
2.9 PENGUJIAN OLEH PENELITI LAINNYA .............................................................................. 15
CHAPTER 4 ............................................................................................................................................. 17
4.1 PROBLEM IDENTIFICATION .................................................................................................. 18
4.2 DEFINING RESEARCH QUESTION ........................................................................................ 18
4.3 DEFINING RESEARCH OBJECTIVE ...................................................................................... 18
4.4 LITERATURE REVIEW ............................................................................................................. 19
4.5 DATA COLLECTION .................................................................................................................. 19
4.5.1 Secondary Data ....................................................................................................................... 19
4.5.2 Primary Data ........................................................................................................................... 19
4.6 DATA PROCESSING AND ANALYSIS..................................................................................... 21
4.6.1 Secondary Data Processing and Analysis ............................................................................. 21

v
 4.6.2 Primary Data Processing and Analysis ................................................................................. 22
4.6.3 New Pricing Strategy .............................................................................................................. 22
4.7 CONCLUSIONS AND RECOMMENDATIONS ....................................................................... 23
CHAPTER 5 ............................................................................................................................................. 25
5.1 SECONDARY DATA ANALYSIS ............................................................................................... 25
5.1.1 The COGS, Price, and Profit on The Current Condition .................................................... 25
5.1.2 COGS Improvement (use Activity Based Costing) .............................................................. 26
5.2 PRIMARY DATA ANALYSIS ..................................................................................................... 29
5.2.1 Interview Result ...................................................................................................................... 29
5.2.2 Data Grouping......................................................................................................................... 30
5.2.3 Spreading Questionnaires ...................................................................................................... 31
5.2.4 Data Processing (using Expert Choice Software) ................................................................. 31
5.3 PRICING STRATEGY ................................................................................................................. 32
5.3.2 Comparison between Current Condition and After Improvement .................................... 34
5.4 BENCHMARK RESULT .............................................................................................................. 36
5.4.1 Company Profile ..................................................................................................................... 36
5.4.2 Pricing ...................................................................................................................................... 37
5.5 BUSINESS STRATEGY ............................................................................................................... 38
5.5.1 The Values as the Business Strategy...................................................................................... 38
5.5.2 Enlarge Production Capacity ................................................................................................. 39
CHAPTER 6 ............................................................................................................................................. 42
6.1 COGS .............................................................................................................................................. 42
6.2 PRICING STRATEGY ................................................................................................................. 42
REFERENCES ........................................................................................................................................ 44
APPENDICES .......................................................................................................................................... 47
 Rumah Jahit Muslimah Asselarie Company’s Current Condition Pricing List ............................ 47
 QUESTIONNAIRE ...................................................................................................................... 48

vi
 LIST OF FIGURES

Figure 1 Current Condition of Syar'i Dress Pricing Line Chart .... Error! Bookmark not
defined.
Figure 2 Current Condition of Khimar Pricing Line Chart ........... Error! Bookmark not
defined.
Figure 3 Organizational Structure................................... Error! Bookmark not defined.
Figure 4 Business Activities ........................................... Error! Bookmark not defined.
Figure 5 Business Model Canvas.................................... Error! Bookmark not defined.
Figure 6 The two-dimensional views of the ABC-process (Turney, 1992a) ........... Error!
Bookmark not defined.
Figure 7 Activity based costing (ABC) versus traditional cost accounting (TCA)
systems ............................................................................ Error! Bookmark not defined.
Figure 8 The value-based pricing strategy, revised from Harmon et al. (2009a), as cited
in Pascal (2011), own illustration ................................... Error! Bookmark not defined.
Figure 9 Economic Value (Nagle et al., 2011:36, as cited in Pascal, 2011) ............ Error!
Bookmark not defined.
Figure 10 Value drivers in B2B relationships (Ulaga, 2003:682, as cited in Pascal, 2011)
........................................................................................ Error! Bookmark not defined.
Figure 11 Research Process ............................................................................................ 18
Figure 12 Secondary Data Processing and Analysis ...................................................... 21
Figure 13 Primary Data Processing and Analysis .......................................................... 22
Figure 14 New Pricing Strategy Data Processing ........................................................... 23
Figure 15 Customer Desire Values ................................................................................. 30
Figure 16 The Best Value ............................................................................................... 31

vii
Figure 17 Syar'i Dress Current Condition Line Chart .................................................... 35
Figure 18 Syar'i Dress After Improvement Condition Line Chart.................................. 35
Figure 19 Khimar Current Condition Line Chart ........................................................... 36
Figure 20 Khimar After Improvement Condition Line Chart......................................... 36

viii
 LIST OF TABLES

Table 1 Current Condition Pricing list for Syar'i Dress .................................................. 25

Table 2 Current Condition Pricing list for Khimar ......................................................... 25
Table 3 Activities Based Costing Development Process for Syar’i Dress ..................... 27
Table 4 Activities Based Costing Development Process for Khimar ............................. 27
Table 5 Cost of Goods Sold Syar’i Dress ....................................................................... 28
Table 6 Cost of Goods Sold Khimar ............................................................................... 28
Table 7 Profit and Lost Syar'i Dress and Khimar ........................................................... 29
Table 8 Nine Value Groups ............................................................................................ 30
Table 9 New Pricing for Syar'i Dress ............................................................................. 33
Table 10 New Pricing for Khimar .................................................................................. 33
Table 11 Values from the activities ................................................................................ 34
Table 12 Penjahit Ervina Price List ................................................................................ 37
Table 13 Price List Comparison ..................................................................................... 38
Table 14 Value Comparison ........................................................................................... 38
Table 15 Syar'i Dress Current Condition Pricing List .................................................... 47
Table 16 Khimar Current Condition Pricing List ........................................................... 47
Table 17 Questionnaire ................................................................................................... 49

ix
 BAB 1

PENDAHULUAN

1.1 LATAR BELAKANG

Cabai (Capsicum annum L.) merupakan salah satu komoditi penting di

Indonesia yang memiliki nilai ekonomi cukup tinggi. Kebutuhan masyarakat akan
cabai cukup besar baik untuk kebutuhan rumah tangga maupun industri. Menurut
hasil survei yang dilakukan oleh Kementrian Pertanian Indonesia pada tahun 2016
diketahui bahwa kebutuhan cabai untuk kota besar dengan penduduk satu juta atau
lebih sekitar 800.000 ton/ha atau 66.000 ton/bulan. Saat hari besar keagamaan atau
hari besar lainnya kebutuhan cabai dapat meningkat sekitar 10-20% dari kebutuhan
normal. Jumlah tersebut belum termasuk kebutuhan cabai untuk wilayah pedesaan dan
industry.
Saat kondisi tertentu, harga cabai bisa mengalami kenaikan cukup signifikan
yang berpengaruh terhadap kestabilan ekonomi masyarakat. Fluktuasi harga terjadi
cukup tajam dan cenderung sulit untuk dikendalikan.

Gambar 1. Perkembangan harga cabai

Fluktuasi harga terjadi karena adanya ketidakstabilan pasokan cabai di pasaran.
Apabila pasokan cabai lebih rendah dari permintaan konsumen maka akan terjadi
kenaikan harga. Sebaliknya jika jumlah pasokan melebihi kebutuhan konsumen maka
harga akan turun. Hal ini tidak hanya meresahkan bagi petani namun juga
mengakibatkan ketidakstabilan ekonomi masyarakat.

1
 Tindakan survey dan wawancara dilakukan peneliti untuk menyelesaikan
masalah lonjakkan harga cabai dari tahun ke tahun tidak terkondisikan. Harga cabai
pun pernah melonjak hingga mencapai 100.000 pada pasar pasar di Bandung.
Wawancara ke pedagang menghasilkan bahwa kelangkaan yang sebabkan harga cabai
bisa melonjak tinggi. Disamping itu banyak cabai yang busuk saat pengiriman. Dari
survey dan wawancara di sisi petani, kami mendapat informasi bahwa cabai dijual
tidak lebih harganya dari 30.000 dan biasanya 12.000-16.000/Kg ke Pengumpul kata
beberapa petani jawa tengah dalam kurun waktu 10 tahun tearkhir. Mereka menjual
murahpun di latar belakangi takutnya cabai yang mudah busuk jika menunggu harga
naik dan ketidak pastian harga untuk petani dalam penjualan. Sudut pandang lain,
kami melihat banyak nya warga masyarakat di daerah pertanian banyak yang
menganggur dan memilih ke kota untuk mencari pekerjaan.
Teknologi penyimpanan cabai atau pasca panen saat ini ialah penerapan gudang
pendingin pada pasar tradisional dan mall. Teknologi tersebut tidak dapat
dimanfaatkan di daerah pertanian lantaran kurang nya aliran listrik. Hal tersebut
menyebabkan kesejahteraan petani tidak terjamin. Saat Panen raya cabai, banyak
petani kecewa dengan permainan tengkulak dan tindakan pemerintah melakukan
impor untuk menambah stok yang tidak sesuai lapangan sehingga petani melakukan
pengurangan cabai dengan memberi sekitar dan membuangnya di selokkan, agar
harga cabai kembali normal.
Cabai bisa disimpan dengan menggunakan lemari es. Namun, umur kesegaran
yang didapatkan tidak selama yang dibutuhkan karena lemari es tidak bisa
memberikan rentang kelembaban yang diperlukan cabai. Ditambah lagi, lemari es
tidak dapat digunakan pada kejadian distribusi cabai mengingat akses jalan desa tidak
dapat dilalui mobil .
Dengan melihat keadaan ini, peneliti mencermati inovasi teknologi terkait
peyimpanan yang terkondisikan, mudah digunakan dan sangat dibutuhkan oleh petani
dari hasil wawancara kami. Perancangan Special Mini Box storage for Chili Farmers
( Si BoChil ). Alat ini merupakan sebuah perangkat penyimpanan dan distribusi cabai
yang didesain agar masyarakat dan petani di desa bisa memanfaatkan ini sebaik
baiknya.

2
1.2 RUMUSAN MASALAH

Tidak adanya tempat penyimpnaan cabai terkondisikan dan sesuai keadaan desa. Pada
tugas akhir ini, dirancang suatu alat yang dapat memberi temperature dan kelembaban
pada cabai sesuai kebutuhan. Selain itu, alat ini diharapkan mempunyai muatan
optimum pada kendaraan bermotor, ergonomis, dan sistem kontrol untuk menghemat
listrik.

1.3 TUJUAN PENELITIAN

Tujuan dari penelitian tugas akhir ini adalah :

1. Merancang dan membangun sebuah alat penyimpanan untuk difungsikan
sebagai alternatif solusi. Alat ini dilengkapi dengan sistem pendinginan,
pelembaban, kontrol dan ergonomis. Diharapkan alat ini mampu menjaga
kesegaran cabai lebih lama
2. Alat ini dapat dirancang bangun sendiri
3. Menentukan spesifikasi komponen pada sistem

1.4 RUANG LINGKUP

Ruang lingkup dari penelitian tugas akhir ini meliputi :

Beban termal total yang digunakan sebagai kapasitas refrigerasi terdiri dari beban
termal objek yaitu cabai, beban termal udara yang menempati kompartemen, beban
kelembaban dan beban termal dari transmisi yang melalui dinding kompartemen.
1. Beban termal total yang digunakan sebagai kapasitas refrigerasi terdiri dari
beban termal objek yaitu cabai dan beban termal udara yang menempati
kompartemen.
2. Rancangan dimensi dibuat dalam ukuran kompak, dengan sasaran digunakan
pada kendaraan bermotor.
3. Suhu pendinginan pada 7-15 C dan kelembaban 80-95%
4. Sistem refrigerasi yang digunakan adalah sistem refrigerasi kompresi uap.
5. Siklus refrigerasi berlangsung ideal.
6. Sistem alat masih ditunjang dengan sistem listrik AC
7. Mist Maker / Pembuatan uap air digunakan yang ada di pasaran.

3
8. Dampak dari luar alat dibuat sekecil mungkin dengan menggunakan lapisan
lapisan bahan yang tebal.

1.5 METODE PENELITIAN

Metode yang dilakukan dalam pengerjaan tugas akhir ini adalah:

• Studi literatur.
• Penghitungan beban termal dari cabai.
• Perhitungan pada sistem terintegrasi yang digunakan.
• Perancangan sistem.
• Penentuan spesifikasi sistem.
• Perancangan gambar teknik layout instalasi.
• Analisis.
• Pengambilan kesimpulan.
• Pembuatan laporan tugas akhir.
1.6 SISTEMATIKA PENULISAN

Tugas akhir ini disusun dengan sistematika penulisan adalah sebagai berikut.
Bab 1 Pendahuluan,
Berisi latar belakang, permasalahan yang diangkat pada tugas akhir ini, tujuan
penulisan, batasan permasalahan, dan sistematika penulisan.
Bab 2 Kajian Pustaka,
Bab ini menjelaskan tentang cabai dan kebutuhan kesegaran nya, asal usul kebutuhan
alat, mekanisme pemerataan termal, sistem yang terjadi di dalamnya, proses yang
terjadi, serta komponen-komponen utama yang digunakan
Bab 3 Rancangan dan Perhitungan
Bab ini membahas tentang kondisi alat, penentuan titik pengukuran pada alat,
property termal yang dilakukan dalam perancangan, dan rancangan dimensi alat,
acuan variabel yang diambil.
Bab 4 Perancangan dan Analisis
Bab ini berisi perhitungan, perancangan sistem beserta analisis terhadap proses yang
terjadi, dan pemilihan spesifikasi komponen yang sesuai.
Bab 5 Kesimpulan dan Saran,

4
Bab ini merangkum hasil analisis, perhitungan, dan bahasan dari bab-bab sebelumnya,
serta memberikan saran guna meningkatkan isi tugas akhir ini.

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5
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6
 BAB 2

TINJAUAN PUSTAKA

2.1 KOMPOSISI CABAI

Cabai di Indonesia sangat digemari oleh masyarakat pada umumnya. Cabai

yang sering dicari oleh masyarakat sebagai peningkat nafsu makan. Cabai yang sering
dikosumsi yaitu Cabai Besar, Cabai Keriting, Cabai Paprika, dan Cabai Rawit.
Pada penelitian ini, objek yang difokuskan ialah cabai rawit. Untuk menghitung beban
termal dari cabai nya maka perlu diketahui komposisinya. Berikut merupakan data
komposisi zat gizi cabai rawit pada dua kondisi yang berbeda sebagai perbandingan
[4].
Tabel 1. Komposisi Zat Gizi Cabai Rawit (Capsicum fruetescens) yang diperjual-
belikan pada kondisi segar dan kering.
No Komposisi Zat Gizi Kondisi
Segar Kering
1 Kalori (kal) 103 -
2 Protein (g) 4,7 15
3 Lemak (g) 2,4 11
4 Karbohidrat (g) 19,9 33
5 Kalsium (mg) 45 150
6 Fosfor (mg) 85 -
7 Vitamin A (Si) 11050 1000
8 Zat Besi (mg) 2,5 9
9 Vitamin B1 (mg) 0,08 0,5
10 Vitamin C (mg) 70 10
11 Air (g) 71,2 8
12 Bagian yang dapat dimakan (Bdd, %) 90 -

Mutu produk yang diinginkan bernilai tinggi harga jualnya yaitu Kondisi segar, tidak
pucat, hingga komposisi yang dipertahankan.

7
2.2 PENANGANAN PASCA PANEN CABAI

Panen ialah pemetikkan hasil sawah atau ladang. Kegiatan memanen cabai
biasanya mempunyai kriteria khusus bagi cabai yang layak untuk diambil seperti
contoh cabai besar mulai dari umur cabai 70-75 hari, 60% warna cabai sudah merah ,
ukuran sudah besar dan bobotnya terlihat gemuk . Cabai dipanen rutin 3-4 hari per
hektar dengan jumlah 50 Kg untuk pertama kali selanjutnya bisa 100, 150, 200 hingga
600 kg (pada umur cabai sampai 4-7 bulan sesuai kondisi cabai dilakukan 15 kali
panen). Pemetikan dilakukan dengan hati-hati agar percabangan/tangkai tanaman
tidak patah karena cabai tergolong sayuran yang mudah rusak dan sulit dipertahankan
dalam bentuk segar. Buah cabai yang dipanen terlalu muda akan cepat layu, bobot
cepat berkurang, cepat rusak, dan kurang tahan guncangan waktu pengangkutan. [2]

Setelah panen, cabai dimasukkan ke dalam Gudang terkondisikan. Faktor yang perlu
dikendalikan untuk mempertahankan kualitas cabai adalah suhu, kelembaban dan
kandungan gas di lingkungan cabai untuk menghambat laju respirasinya. Suhu harus
dikondisikan serendah mungkin sampai 5-12oC sebelum kemungkinan mengalami
chilling injury sedangkan kelembapan harus dibuat tinggi berkisar 80-95% agar
kandungan air dan komposisi didalamnya tidak hilang dan cabai tetap segar.
Kandungan O2 dibuat serendah mungkin. Hal ini juga bertujuan untuk menghambat
laju respirasi pada cabai. menurut Cantwell et al (2009) cabai dapat mengalami
chilling injury apabila suhu dan kelembaban yang digunakan tidak tepat yaitu terdapat
legokan pada permukaan cabai, biji berwarna coklat kehitaman, bertekstur lembek
bahkan membusuk. Dasuki dan Muhamad (1997) menyatakan, penyimpanan dengan
udara terkontrol dan dimodifikasi dapat menghambat metabolisme sehingga menunda
pematangan dan pembusukan buah. Oleh karena itu, cabai yang akan disimpan
hendaknya sehat, seragam kematangannya, dan dikemas dengan baik. [2]

2.5 PERHITUNGAN BEBAN TOTAL

Beban termal merupakan jumlah energi panas / kalor yang dipindahkan dari sumber
panas menuju sumber dingin pada suatu ruangan. Perhitungan beban termal
dibutuhkan untuk menentukan ukuran peralatan yang sesuai untuk pendinginan dan
mengoperasikan sistem secara efektif [2]. Cabai mempunyai daya kalor yang

8
meningkatkan beban pendingingan. Selain beban cabai, beban gas atau udara, beban
kelembaban, dan beban transmisi dari luas alat menjadi beban pendinginan total.

2.5.1 Beban Termal Produk

Beban termal produk ialah beban yang terdiri dari massa , kapasitas kalor dan
perubahan suhu yang diinginkan pada produk. Dari karateristik yang telah disebutkan,
Rumus yang digunakan untuk menghitung beban produk yang berfasa padat ialah

Qb : mp * cp *( T1-T2 ) [kJ]

Nilai Cp [ kJ/Kg K ] masing masing komposisi cabai di atas dengan

persamaansebagai berikut (-40̊ C < t < 150̊ C)

Cp air = 4.1762 + 9.0864 × 10−5 𝑡 + 5.4731 × 10−6 𝑡 2

Cp protein = 2.0082 + 1.2089 × 10−3 𝑡 − 1.3129 × 10−6 𝑡 2

Cp lemak = 1.9842 + 1.4733 × 10−3 𝑡 − 4.8008 × 10−6 𝑡 2

Cp karbohidrat = 1.5488 + 1.9625 × 10−3 𝑡 − 5.9399 × 10−6 𝑡 2

Cp serat = 1.8459 + 1.8306 × 10−3 𝑡 − 4.6509 × +10−6 𝑡 2

Cp abu = 1.0926 + 1.8896 × 10−3 𝑡 − 3.6817 × +10−6 𝑡 2

Dilihat dari persamaan yang sudah dilampirkan, nilai Cp mempunyai berkelipatan

terhadap suhu. Suhu yang digunakan ialah suhu lingkungan berkisar 26o C.

Untuk beban pendinginan yang digunakan untuk mendinginkan seluruh beban cabai
selama m jam

Qb = Qb / 3600 * m [ kW ]

Dengan m yang digunakan ialah proses pendinginan.

2.5.2 Beban Termal Gas / Udara

Beban udara ialah massa yang bergerak dari tekanan tinggi menuju ke tekanan rendah.
Beban dianggap tetap mengikuti alat yang mempunyai volume yang tidak berubah.
RUmus untuk menghitung beban udara ialah

9
Qu : mu * Cpu (T1-T2) [kJ]

Sedangkan beban refrfigerasi yang diperlukanuntuk mendinginkan udaara selama m

jam

Qu : Qu/3600 *m [kW]

2.5.3 Beban Kelembaban

Beban kelembaban ialah beban dari humidifier dan kipas yang diberikan menuju alat
untuk menjaga kelembaban pada alat. Beban akan memasuki melalui pipa silindris
pada bagian samping. Udara pada alat dikondisikan menjadi udara yang mempunyai
banyak kandungan air hingga 80-95 %. Rumus yang digunakan untuk menghitung
beban kelembaban adalah

Qb :

2.5.4 Beban Transmisi

Beban transmisi ialah beban masuk pada alat melalui celah celah atau saat pintu alat
dibuka dengan fenomena konduksi, konveksi dan radiasi lingukngan yang membawa
kalor. Alat yang akan digunakan sebagai tempat terjadinya proses pendigninan
berbentuk persegi Panjang. Rumus yang akan digunakan

Qt : U * A * Delta T [ W ]

Nilai U [ W/m2 *K ] dihitung dengan menggunakan persamaan :

Semua bagian berbentuk persegi Panjang sebagaiberikut

U dinding persegi Panjang =

Sementara itu,nilai k dan yang dapat dicari dengan cara

Konveksi paksa

10
 Konveksi Alami

Radiasi

2.6 SISTEM REFRIGRASI (INSULASI DAN TRANSFER KALOR)

2.6.1 Sistem Refrigerasi

Refrigerasi adalah proses pengambilan kalor atau energi panas dari suatu
benda atau ruang yang bertujuan untuk diturunkan suhunya. Terjadinya pertukaran
kalor dari satu fluida ke fluida lainnya. Prinsip kinerja nya ialah refrigerant yang
bersuhu dan tekanan rendah memasuki ke dalam pipa pipa evaporator. Di dalam
evaporator, terjadilah pertukaran panas yang menyebabkan fasa refrigerant berubah
menjadi uap. Hal ini disebabkan karena terjadi titik didih refrigerant menjadi lebih
renadah oleh pipa kapiler atau katup ekspansi. Refrigeran yang dikenai beban kalor
menuju kondensor untuk diubah kembali pada keadaan fase cair dan suhu yang
mendekati suhu lingkungan. Dari kondensor, refrigeran dilakukan peningkatan
tekanan dan suhu tinggi pada fase cair di kompresor. Dibantu dengan listrik ac,
kompresor memompanya atau memaksanya masuk kedalam pipa kapiler atau katup
ekspansi agar terjadi drop tekanan sehingga titik didih lebih tinggi. Siklus ini terus
menerus berulang ulang agar didapat suhu yang diinginkan pada suatu beban.

Gambar 2.2 Alur Sistem Refrigerasi

Kompresor

11
Kompresor adalah pompa gas yang biasanya berasal dari suplai evaporator dalam
tekanan rendah yang kemudian ditingkatkan pada tekanan yang lebih tinggi [16].
Perbedaan tekanan inilah yang menyebabkan aliran refrigeran. Pemilihan jenis
kompresor disesuaikan dengan refrigeran yang digunakan serta suhu kerja dan
kapasiti kalor yang dibutuhkan. Pemilihan jenis kompresor disesuaikan dengan
refrigeran yang digunakan, suhu kerja, dan kapasitas kalor yang dibutuhkan. Jenis-
jenis kompresor adalah reciprocating compressor, rotary compressor, scroll
compressor, screw compressor, dan centrifugal compressor. Kompresor yang
digunakan pada tugas akhir ini ialah reciprocating compressor. Hal ini menyesuaikan
sistem refrigerasi pada lemari pendingin dan dispenser.

Evaporator

Evaporator adalah penukar kalor di mana sebuah cairan diuapkan dengan maksud
menghilangkan kalor dari ruang atau produk yang ingin didinginkan, secara sederhana,
evaporator adalah penukar kalor [15]. Evaporator tersusun dari pipa–pipa silinder
dengan bahan tembaga, yang menjadi koil pendingin. Koil pendingin harus mampu
bekerja pada saat beban pendinginan maksimum sehingga kalor pada udara dialirkan
pada koil yang didalamnya refrigerant. Pada tugas akhir ini, evaporator yang
berbentuk plat dan dibantu dengan kipas untuk pendistribusian suhu.

Kondensor

Kondenser adalah alat penukar kalor antara refrigeran dengan udara lingkungan
sekitar atau media pendingin lainnya yang bersuhu lebih rendah. Kondenser berfungsi
untuk melepaskan kalor dari refrigeran ke lingkungan sehingga refrigeran mempunyai
suhu lingkungan. Dengan menggunakan sirip sirip 8-12 , beban kalor pada refrigerant
berkurang menjadikan refrigerant mudah menyerap kalor pada ruangan yang ingin
didinginkan. Jenis kondenser yang digunakan bergantung kepada kapasitas
pendinginan refrigeran yang diinginkan. Jenis kondenser adalah air cooled condenser
dan water cooled condenser. Pemilihan jenis kondenser disesuaikan dengan kapasiti
kalor yang ingin dipindahkan.

Pipa Kapiler dan Filter

Pada sistem pendinginan, kebutuhan penurunan tekanan dari tinggi ke rendah agar
menghasilkan suhu refrigerant yang sesuai. Mesin yang mempunyai kapasitas

12
pendinginan 10 kW ke bawah pada umumnya menggunakan pipa kapiler sebagai alat
ekspansi. Pipa kapiler umumnya mempunyai panjang 1 sampai 6 meter dengan
diameter dalam 0,5 mm sampai 2 mm. Laju aliran refrigerant turun seiring dengan
pengecilan diameter koil Wei et.al (2001). Pipa kapiler juga selalu Bersama dengan
filter. Filter sebagai pelengkap dan membantu dampak dari kerugian pipa kapiler yaitu
mudahnya kotoran menyumbat pipa kapiler sehingga perfoma dari sistem pendingin
berkurang. Oleh karena itu, Pipa dari kondensor menuju pipa kapiler membutuhkan
sambungan filter untuk mengatasi hal tersebut.

2.7 REKAYASA SUHU RENDAH DAN KELEMBABAN TINGGI

Peningkatan umur cabai hingga 2 bulan membutuhkan kondisi dimana kondisi

tersebut saling bersilangan. Penurunan suhu mengakibatkan udara pada alat
mengalami kekeringan sebaliknya peningkatan kelembaban meningkatkan suhu .
Cabai membutuhkan akselerasi pengkondisian tempat dengan secepatnya sehingga
laju respirasi terhambat untuk berlangsung. Selain pengkondisian, keseragaman suhu
dan kelembaban harus tercapai dengan menggunakan pemaksaan udara.

Sistem Humidifier / Kelembaban

Sistem Kontrol on off

Sensor

Control

Aktuator

13
2.8 SISTEM MOBILISASI

Cabai membutuhkan tindakan yang membutuhkan ketercapaian khusus agar tetap

selalu segar. Setelah penyimpanan, cabai terus membutuhkan udara yang
terkondisikan hingga sampai ke konsumen Dari peletakkan cabai ke kendaraan ,
selama perjalanan hingga penyimpanan sementara pada retail atau eceran .

2.8.1 MOTOR
Distribusi cabai patut diperhatikan secara mendetail. Setelah cabai disimpan dengan
apik, cabai terus membutuhkan kondisi yang direkayasa hingga mencapai konsumen.
Cabai merah termasuk sayuran yang mudah rusak setelah dipanen, baik kerusakan
fisik, mekanis maupun mikrobiologis, padahal konsumen menyukai sayuran dalam
keadaan segar (Pantastico 1997) Tindakan pengangkutan dan pengiriman bagian
penting dalam proses handling cabai. Penyusutan dan pembusukan bisa terjadi secara
signifikan jika tidak mengkondisikan cabai sebagai mana mestinya. Hal itu terjadi saat
proses pengangkutan yang lama untuk diletakkan pada karung satu per satu, campur
tangan manusia dan peletakkan ke kendaraan. Hal ini menyebabkan cabai terus
terpapar sinar matahari dan lingkungan tak terkondisikan. Bahkan saat distribusi cabai,
menurut Vos et al (1995), penganngkutan cabai dalam jarak lebih dari 200 km dengan
kemasan karung berkapasitas 90 kg menyebabkan kerusakkan hingga 20% atau 18 kg
cabai rusak dan harus dibuang. [5]. Pada umumnya, petani yang menghasilkan cabai
dibawah 1 ton menggunakan kendaraan bermotor untuk langsung ke pasar atau
pengecer di kota. Selain itu, jalur akses yang tidak memadai, memungkinkan hanya
sepeda, gerobak hingga motor yang dapat digunakan. Keamanan, kenyamanan, dan
penyimpanan menjadi factor penting pada berkegiatan bermotor bagi pengantar cabai.

2.8.2 PENYIMPANAN
Penyimpanan yang baik dapat mencegah kehilangan hasil panen, ,mempertahankan
mutu, dan penampilan serta memperpanjang umur cabai. Sebelum dimasukkan dalam
Gudang, cabai dikemas menggunakan keranjang bamboo, peti kayu, dan plastik.
Kemasan yang ideal adalah yang mudah diangkat, aman, ekonomis, dan dapat
menjamin kebersihan produk. Kemasan lain yang biasa digunakan pedagang adalah
jala dengan kapasitas 9-100 kg. Kemasan ini sangat praktis, tetapi tidak dapat
melindungi cabai dari kerusakan mekanis dan fisiologis, terutama pada saat ditimbang

14
dan di dalam alat angkut. Volume kemasan sebaiknya tidak melebihi 25 kg karena
kemasan yang terlalu besar dapat menurunkan mutu cabai, terutama yang berada di
bagian bawah (Setyowati dan Budiarti 1992). Kemasan yang sesuai ialah dapat
menahan dari benturan, mudah terjadinya pertukaran udara, dan mengurangi
penguapan dari isi cabainya. Prinsip nya kemasan dan Gudang ialah ekonomis, bahan
tersedia, mudah dibuat, ringan , kuat dan berventilasi.

2.9 PENGUJIAN OLEH PENELITI LAINNYA

Pengujian untuk kesegaran cabai sering dilakukan utnuk mengetahui parameter yang
tepat atau sesuai. Penugjian yang berfokus pada suhu konstan dilakukan oleh penelti
Rani Rachmawati dkk di Universitas udayana. Cabai yang konstan suhu nya hingga
10 derajat Celsius untuk cabai rawit putih terjadi susut berat dengan analisis sidik
ragam ( p<0,05 ) hingga 28%.

Gambar 2.1 Grafik hubungan temperature dengan waktu dan susut berat

Hal ini disebabkan oleh peningkatan suhu penyimpanan menyebabkan proses

transpirasi semakin meningkat dimana diuapkan cukup besar sehingga laju kehilangan
air meningkat sehingga susut berat cabai rawit putih meningkat (Susanto, 1994). Hal
ini juga didukung oleh Trenggono dan Sutardi (1989) yang menyatakan bahwa
selama penyimpanan, buah dan sayuran masih melakukan aktivitas yang
memanfaatkan cadangan makanan yang tersisa. Reaksi metabolisme dalam bahan
dikatalis oleh enzim-enzim yang terdapat di dalam buah secara alami sehingga
terjadi proses autolisis yang berakhir dengan kerusakan dan pembusukan (Trenggono
dkk., 1990)

15
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16
 BAB 3

METODE PENELITIAN

In this chapter will be discussed the methodology used in this thesis in order to
achieve the objectives based on the literature review. To look at a glance the step-by-
step process in methodology, shown in the diagram below:

17
 Defining Defining
Problem
Research Research
Identification
Question Objectives

Data Processing
Literature Review Data Collection
and Analysis

Conclution and
Recomendations

Figure 1 Research Process

4.1 PROBLEM IDENTIFICATION

To begin the research, we must know what problem will be solved. To find the
problem, the author identified the problems in the Rumah Jahit Muslimah Asselarie
Company by analysing the profit data of the company using Activity Based Costing
method to get the amount of Cost of Goods Sold from the services provided, thus
found the main cause of the small profit obtained from the price set previously.

4.2 DEFINING RESEARCH QUESTION

After identifying the problem, the next step is to focus more on solving the most
damaged problem. As noted in the first chapter, the problem to be solved is 'There is
no pricing standard'. To find a solution to this problem is to find a suitable and
standardized pricing strategy.

4.3 DEFINING RESEARCH OBJECTIVE

To answer the question, the purpose of this study is to find an appropriate pricing
strategy for a service to be derived from the determination of cost of goods sold and
the method of pricing.

18
4.4 LITERATURE REVIEW

This study took many references from previous theses and journal that related to this
topic and use methods from student handbooks. The theories that are used as
references in this thesis are Cost of Goods Sold, Pricing Strategy, Activity Based
Costing, Value Based Pricing, and Analytic Hierarchy Process.

4.5 DATA COLLECTION

4.5.1 Secondary Data

The secondary data obtained from the company's financial data in 2017, including:
 COGS data and how to set it.
 Price list data and how to define it.
The data is taken to see the current condition of the company in defining the price of
the services offered.

4.5.2 Primary Data

Primary data were obtained in two ways, such as by interviewing and distributing
questionnaires. Interview conducted among others:
1. Interviews to customers, potential customers, and competitor’s customers.
 Amounted to 10 respondents
 The questions include:
1) Do you use tailors to make clothes?
2) What are your criteria in choosing a tailor?
3) What kind of tailor's quality do you want?
4) What services you want to get from the tailor?
5) How about the price?
Interviews were conducted to find out what values the respondents wanted
from a clothing production service.

2. Interviews to benchmark company

 Penjahit Ervina Company

19
  Several times the authors make observations and interviews about the price,
the answer from the owner is always changing from the price set before,
because the authors provide questions in writing to be filled by the owner
of the company profile, price list and how to define it.
 The questions include:
1) About Company Profile
a. Company Name
b. Establish Year
c. Business Field
d. Type of Product
e. Production Address
f. Areas of Marketing
g. Strategy to Sells
h. Social Media
2) About Price List
a. Price list for Syar’i Dress and for Khimar :
1pcs : Rp….
5pcs : Rp….
10pcs : Rp….
20pcs : Rp….
30pcs : Rp….
40pcs : Rp….
3) How to define the service price?
This interview was conducted to find out how the Penjahit Ervina Company
defines the price of the services offered

3. Spreading the questionnaires to customers, potential customers, and

competitor’s customers.
 Amounted to 36 respondents
 Using AHP or pairwise comparisons method
 Compare the 9 values obtained from interviews to the previous 10
respondents.
 The list of values is shown below:

20
 1) Stitches are neat, strong, and symmetrical
2) Suitable pattern and fit piece of body
3) Quality check, warranty, and free repair
4) Cheap or appropriate price
5) Provide consultation, custom design and size, initial sample creation,
laundry service, and delivery service, all in one
6) Fast and timely production
7) Location is close
8) Trusted vendors (experienced)
9) Creative Vendor, easy to communicate, and friendly
The questionnaire aims to compare the values that have been obtained from
previous interviews and incorporated into nine value categories. then will get
the best value desired by respondents from Rumah Jahit MuslimahAsselarie
Company.

4.6 DATA PROCESSING AND ANALYSIS

4.6.1 Secondary Data Processing and Analysis

2. Improvement COGS
1. COGS, Price,
(use Activity Based Costing a) New COGS
and Profit List
Method)

Figure 2 Secondary Data Processing and Analysis

1. List the COGS, price, and company profits on the current conditions, and how
to define it.
2. Improve the COGS data by implementing Activity Based Costing Method.
This method is the method of defining the COGS based on the company's
activities in running its business, then defined the costs of each activity, so no
cost is missed even for service companies.
a) The result of the improvement is the new COGS data for Rumah Jahit
Muslimah Asselarie Company.

21
4.6.2 Primary Data Processing and Analysis

2. Data 3. Spreading
1. Interview
Grouping Questionnaires

4. Data Processing
b) The Best Value
(using Expert Choice Software)

Figure 3 Primary Data Processing and Analysis

1. Conducting interviews to 10 respondents, including customers, potential

customers, and competitor’s customers. This interview yields the desired value
data of each respondent from a clothing production service.
2. From the data obtained from the interview, results are then made Pareto chart
and grouped into nine groups with the same value.
3. Then from the nine value groups, a questionnaire was made using AHP or
pairwise comparisons. The questionnaires were distributed to 36 respondents
who were customers, potential customers, and competitor’s customers.
4. Data obtained from the questionnaire is then processed with expert choice
software. Data filled by each respondent entered into the software one by one
to then get the combined data from all respondents.
b) The results of data processing using expert choice software is the best value
desired by respondents from clothing production services.

4.6.3 New Pricing Strategy

The pricing strategy is established from the new COGS created by Activity Based
Costing method and then added with the best value obtained from the previous
primary data processing.

22
 (a.b) New COGS + The Best Value New Pricing Strategy

Figure 4 New Pricing Strategy Data Processing

4.7 CONCLUSIONS AND RECOMMENDATIONS

The results of this study are summarizing and showing if research answers questions
and meets goals or not. This stage also provides some suggestions and
recommendations for Asselarie Company, SMEs in the services sector of the fashion
industry, and future research in related topics.

23
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24
 CHAPTER 5

ANALYSIS

5.1 SECONDARY DATA ANALYSIS

5.1.1 The COGS, Price, and Profit on The Current Condition

In this section, the authors will include secondary data obtained from the Rumah Jahit
Muslimah Asselarie Company, including COGS, price, and company profits list, and
analyze how to define it.

The order quantity at Rumah Jahit Muslimah Asselarie Company is set minimum 5pcs
as it adjusts to customer segment that require low order quantity and maximum 50pcs
due to limited production capacity in the company.

Table 1 Current Condition Pricing list for Syar'i Dress

Syar'i Dress
Quantity 5pcs 10pcs 20pcs 30pcs 40pcs 50pcs
1) COGS/pc Rp50.000 Rp50.000 Rp50.000 Rp50.000 Rp50.000 Rp50.000
2) Price/pc Rp80.000 Rp75.000 Rp70.000 Rp65.000 Rp60.000 Rp55.000
3) Profit/pc Rp30.000 Rp25.000 Rp20.000 Rp15.000 Rp10.000 Rp5.000

Table 2 Current Condition Pricing list for Khimar

Khimar
Quantity 5pcs 10pcs 20pcs 30pcs 40pcs 50pcs
1) COGS/pc Rp20.000 Rp20.000 Rp20.000 Rp20.000 Rp20.000 Rp20.000
2) Price/pc Rp50.000 Rp45.000 Rp40.000 Rp35.000 Rp30.000 Rp25.000
3) Profit/pc Rp30.000 Rp25.000 Rp20.000 Rp15.000 Rp10.000 Rp5.000

Based on the table above, the authors can analyze :

1) COGS/pc
Can be seen, COGS does not change between order quantity 5pcs to 50pcs.
According to the owner of the Rumah Jahit Muslimah Asselarie Company, the
COGS is determined from the production cost that is already pegged to pay the
tailor. The Company does not incur costs of raw materials or other
complementary materials such as yarns, etc. Rp 50,000 for Syar’i Dress and
Rp 20,000 for Khimar is the cost for cutting the material to become finished

25
 goods, but the company does not include other costs as COGS, such as
transportation costs, etc.

2) Price/pc
The price determined seems to continue to decrease by Rp 5000 for every
increase in order quantity. The company set a profit of Rp 30,000 per pcs for
the order quantity of 5pcs, and the company was forced to lower the price of
any increase in order quantity based on customer demand and adjust to
competitors.

3) Profit/pc
Profit obtained by the company is certainly reduced, and even very small at
the most quantity of 50pcs.

5.1.2 COGS Improvement (use Activity Based Costing)

In this section, we will show a scenario of improvement of each pricing process from
the current condition. Here, we will examine the analysis and comparison of
improvement scenarios and current conditions to see the difference before and after
the improvement.

(Cokins, 1993, as citet in Emmanuel K. Oseifuah, 2014), summarizes the ABC

development process into five interrelated activities:
1. Identifying resources (i.e. what is used to do work);
2. Identifying resource drivers (i.e. what is assigning the cost of the resources to
activities based on effort expended);
3. Identifying activities (i.e. work);
4. Identifying activity drivers (assigning the cost of the activities to products
based on unique consumption patterns); and
5. Identifying the objects of work (to what or for whom work is done).

26
ACTIVITY BASED COSTING DEVELOPMENT

Table 3 Activities Based Costing Development Process for Syar’i Dress

(2) Resource (4.a) (4.c)
(1) Resources (3) Activities (4.b) Cost/pc (5) Object
Drivers Cost/day Cost/order

Marketing Staff Salary/month Marketing Rp 30,000 Customer

Designer Salary/order Designing Rp 30,000 Customer

Pick up &
Courier Salary/order Rp 40,000 Customer
Delivering

Production
Staff,
Salary/pc Producing Rp 45,000 QC Staff
Complementary
material

Quality Packing
QC Staff Salary/pc Rp 2500
Check Staff

Packing Staff,
Salary/pc Steaming Rp 2500 Courier
Packaging

Total Rp 30,000 Rp 50,000 Rp 70,000

Table 4 Activities Based Costing Development Process for Khimar

(2) Resource (4.a) (4.c)
(1) Resources (3) Activities (4.b) Cost/pc (5) Object
Drivers Cost/day Cost/order

Marketing Staff Salary/month Marketing Rp 30,000 Customer

Designer Salary/order Designing Rp 20,000 Customer

Pick up &
Courier Salary/order Rp 40,000 Customer
Delivering

Production
Staff,
Salary/pc Producing Rp 15,000 QC Staff
Complementary
material

Quality Packing
QC Staff Salary/pc Rp 2500
Check Staff

Packing Staff,
Salary/pc Steaming Rp 2500 Courier
Packaging

Total Rp 30,000 Rp 20,000 Rp 60,000

The two tables above are Activities Based Costing Development for Syar'i Dress and
Khimar. The following explanation:
(1) Resources is what is used to do work, consists of employees and materials.
(2) Resource Drivers is what is assigning the cost of the resources to activities based
on effort expended, in this case the salary per month, etc.

27
(3) Activities is the work done.
(4.a) Cost/day is the cost calculated based on the length of the day of production, in
this case the employee's monthly salary included into it, then divided by 30 days, and
later multiplied by the length of production time.
(4.b) Cost/pc is the cost calculated based on the quantity of order quantity, the cost is
changed according to the quantity of order quantity from the customer.
(4.c) Cost/order is the cost incurred by any order, regardless of the quantity of this fee
is only issued once for one time order.
(5) Object is to what or for whom work is done.

COST OF GOOD SOLD IMPROVEMENT

After activity cost is known, COGS will be refined at current condition with cost
determined based on activity.

Table 5 Cost of Goods Sold Syar’i Dress

Cost/day Cost/pc
Order Production x x Total
Cost/order Total COGS
Quantity Time Production Order COGS/pc
Time Quantity
5 3 Rp 90,000 Rp 250,000 Rp 70,000 Rp 410,000 Rp 82,000
10 4 Rp 120,000 Rp 500,000 Rp 70,000 Rp 690,000 Rp 69,000
20 7 Rp 210,000 Rp 1,000,000 Rp 70,000 Rp 1,280,000 Rp 64,000
30 10 Rp 300,000 Rp 1,500,000 Rp 70,000 Rp 1,870,000 Rp 62,333
40 12 Rp 360,000 Rp 2,000,000 Rp 70,000 Rp 2,430,000 Rp 60,750
50 14 Rp 420,000 Rp 2,500,000 Rp 70,000 Rp 2,990,000 Rp 59,800

Table 6 Cost of Goods Sold Khimar

Cost/day Cost/pc
Order Production x x Total
Cost/order Total COGS
Quantity Time Production Order COGS/pc
Time Quantity
5 3 Rp 90,000 Rp 100,000 Rp 60,000 Rp 250,000 Rp 50,000
10 4 Rp 120,000 Rp 200,000 Rp 60,000 Rp 380,000 Rp 38,000
20 7 Rp 210,000 Rp 400,000 Rp 60,000 Rp 670,000 Rp 33,500
30 10 Rp 300,000 Rp 600,000 Rp 60,000 Rp 960,000 Rp 32,000
40 12 Rp 360,000 Rp 800,000 Rp 60,000 Rp 1,220,000 Rp 30,500
50 14 Rp 420,000 Rp 1,000,000 Rp 60,000 Rp 1,480,000 Rp 29,600

28
PROFIT AND LOST

In this part the author will compare the actual cost of sales using Activity-based
Costing method with the current price determined by the owner of the company.
Profits (black) or losses (red) gained by the company can be seen in the table below.

Table 7 Profit and Lost Syar'i Dress and Khimar

Syar'i Dress
Order Qty (pc) COGS/pc Current Price/pc Profit and Loss/pc
5 Rp82.000 Rp80.000 -Rp2.000
10 Rp69.000 Rp75.000 Rp6.000
20 Rp64.000 Rp70.000 Rp6.000
30 Rp62.333 Rp65.000 Rp2.667
40 Rp60.750 Rp60.000 -Rp750
50 Rp59.800 Rp55.000 -Rp4.800
Khimar
Order Qty (pc) COGS/pc Current Price/pc Profit and Loss/pc
5 Rp50.000 Rp50.000 Rp0
10 Rp38.000 Rp45.000 Rp7.000
20 Rp33.500 Rp40.000 Rp6.500
30 Rp32.000 Rp35.000 Rp3.000
40 Rp30.500 Rp30.000 -Rp500
50 Rp29.600 Rp25.000 -Rp4.600

From the table above can be seen even if the company gets a profit, most only Rp
7,000 if the company uses the new COGS and keep using the current service price.

5.2 PRIMARY DATA ANALYSIS

5.2.1 Interview Result

Interviews were conducted on 10 respondents who are customer, potential customer, a

nd competitor's customers. the interview produced 24 values desired by the
respondents.

The figure below is a Pareto chart of 24 values desired by the customer, some of
which are desired by most customers, such as Jahitan rapi, potongan pas di badan,
dan harga murah.

29
 Figure 5 Customer Desire Values

5.2.2 Data Grouping

From the interview data obtained, the authors classify 24 values into 9 similar values,
as shown below:

Table 8 Nine Value Groups

Values Frequency
Jahitan rapi, kuat da simetris 10
Pola sesuai dan potongan pas di badan 8
Pengecekan kualitas, bergaransi, dan gratis
4
perbaikan
Harga murah atau sesuai 12
Menyediakan konsultasi, custom desain dan
ukuran, pembuatan sample diawal, jasa laundry 8
baju baru, dan jasa pengantaran, all in one
Pengerjaan cepat dan tepat waktu 9
Lokasi dekat 2
Vendor amanah dan terpercaya (berpengalaman) 2
Vendor Kreatif, mudah dalam berkomunikasi, dan
4
ramah

Frequency is the accumulation of the frequency of each value combined into one
group.

30
5.2.3 Spreading Questionnaires

Questionnaires were made with AHP or pairwise comparisons. the values that have
been grouped into 9 groups are then made into 36 pairwise comparisons with different
pairs per comparison.
Questionnaires were distributed to 36 customers, potential customers, and
competitor's customers as respondents, based on the questionnaires shared online and
offline. Questionnaire can be seen in appendices.

5.2.4 Data Processing (using Expert Choice Software)

The picture bellow is the best value from Rumah Jahit Muslimah Asselarie expected
by the customer. The author conducted interviews to 10 customers, potential
customers, and competitors’s customer. From the various values mentioned, the
authors classify them into 9 value groups for similar values then made a questionnaire
from the interview result filled by 36 respondents who are customers, prospective
customers, and customers of competitors. Respondents are determined from the
formula n (n-1) / 2, where n is the number of criteria to be compared. After that the
data from the questionnaire is processed with expert choice software that finally
produces the best value of Rumah Jahit Muslimah Asselarie expected by the customer.

Figure 6 The Best Value

The acceptable CR range varies according to the size of matrix:

31
  0.05 for a 3 by 3 matrix
 0.08 for a 4 by 4 matrix
 0,10 for all larger matrices with n5

If CR is equal to or less than that value, it implies that the evaluation within the matrix
is acceptable or indicates a good level of consistency in the comparative judgments
represented in that matrix. The picture above shows CR 0.03, it mean the data is
consistent because less than 0.1. From the picture above can also be seen that jahitan
rapi, kuat, dan simetris is a value prioritized by the respondents.

5.3 PRICING STRATEGY

From the Figure 16 above the author will select the top five values chosen by
customers on the distributed questionnaire. The top five values are taken because the
Rumah Jahit Muslimah Asselarie Company is targeting the market segment between
boutiques and convection, therefore Rumah Jahit Muslimah Asselarie must provide
value given by boutiques and convection at all. Five values taken are:
 Jahitan rapi, kuat, dan simetris – Value of boutique
 Pola sesuai dan potongan pas di badan – Value of boutique
 Pengecekan kualitas, bergaransi, dan gratis perbaikan – Value of boutique
 Harga murah atau sesuai – Value of convection
 Pengerjaan cepat dan tepat waktu – Value of Rumah Jahit Muslimah
Asselarie.

The top five values have met the values given by boutiques and convection, the
company has predicted what the desired value by the customer, with the data seems
clear that the segment targeted by the company wants the value.

Each value will be weighted 10%, which will be used as margin by the company. Five
values multiplied by 10% equals 50% margin to be taken by the company. Compared
with how to raise prices on the current conditions, this calculation is more realistic
and the margin is set purely for profit because it does not cut payload and other
expenses. The company assigns 50% as margin, which consists of 10% margin for
every fifth upper value as it adjusts to the price of competitors for similar companies.

32
After setting a margin of 50% of the cost of good sold, then it can be seen the new
price list for syar'i dress and khimar in the table below

Table 9 New Pricing for Syar'i Dress

Syar’i Dress
Order Quantity Total COGS/pc Margin (50%)/pc Price/pc
5 Rp 82,000 Rp 41,000 Rp 123,000
10 Rp 69,000 Rp 34,500 Rp 103,500
20 Rp 64,000 Rp 32,000 Rp 96,000
30 Rp 62,333 Rp 31,167 Rp 93,500
40 Rp 60,750 Rp 30,375 Rp 91,125
50 Rp 59,800 Rp 29,900 Rp 89,700

Table 10 New Pricing for Khimar

Khimar
Order Quantity Total COGS/pc Margin (50%)/pc Price/pc
5 Rp 50,000 Rp 25,000 Rp 75,000
10 Rp 38,000 Rp 19,000 Rp 57,500
20 Rp 33,500 Rp 16,750 Rp 50,250
30 Rp 32,333 Rp 16,000 Rp 48,000
40 Rp 30,500 Rp 15,250 Rp 45,750
50 Rp 29,600 Rp 14,800 Rp 44,400

From the table above, the calculation of cost of goods sold using Activity-Based
Costing method to make the cost of goods sold more expensive when compared with
the cost of goods sold before the improvement. It is because, from the activities of the
company there are costs associated with the added value provided. The company
gives more than 5 values to the customer, and those values can be created through the
company's activities. Below is an activity table, along with the value it creates.

33
 Table 11 Values from the activities

Activity Value
Marketing Online marketing, with personal assistants who are ready to
provide design and materials consultation, etc.
Designing Free design consultation or design is provided to customers
through online by exchanging pictures between personal
assistants and customers. This saves time for customers who
cannot meet to talk about the design of the clothes they want.
Producing Jahitan rapi, kuat, dan simetris. Pola sesuai dan potongan
pas di badan.
Quality Check Pengecekan kualitas, bergaransi, dan gratis perbaikan (2
hari setelah barang sampai).
Steaming The steaming process is not done by most convection, this is
the value of the company.
Packing The company also provides free packing with plastic, so
customers only need to wrap it again with special packaging
from the company.
Pick Up & Delivery Pick up cloth and delivery orders are given Rumah Jahit
Muslimah Asselarie for free for those customers who live in
Bandung and want to use this service.

5.3.2 Comparison between Current Condition and After Improvement

The comparison between the current pricing conditions and the conditions after the
pricing implementation using Activity Based Costing and Value Based Pricing can be
seen in the charts below. The Profit that had decreased in every increase in order
quantity, now rise every increase in order quantity.

34
 Syar'i Dress Current Condition
Rp3,000,000

Rp2,500,000

Rp2,000,000

Rp1,500,000

Rp1,000,000

Rp500,000

Rp0
5pcs 10pcs 20pcs 30pcs 40pcs 50pcs

Tota COGS Total Price Total Profit

Figure 7 Syar'i Dress Current Condition Line Chart

Syar'i Dress After Improvement

Rp5,000,000
Rp4,500,000
Rp4,000,000
Rp3,500,000
Rp3,000,000
Rp2,500,000
Rp2,000,000
Rp1,500,000
Rp1,000,000
Rp500,000
Rp-
5pcs 10pcs 20pcs 30pcs 40pcs 50pcs

Total COGS Total Price Total Profit

Figure 8 Syar'i Dress After Improvement Condition Line Chart

35
 Khimar Current Condition
Rp1,400,000

Rp1,200,000

Rp1,000,000

Rp800,000

Rp600,000

Rp400,000

Rp200,000

Rp0
5pcs 10pcs 20pcs 30pcs 40pcs 50pcs

Total COGS Total Price Total Profit

Figure 9 Khimar Current Condition Line Chart

Khimar After Improvement

Rp2,500,000

Rp2,000,000

Rp1,500,000

Rp1,000,000

Rp500,000

Rp-
5pcs 10pcs 20pcs 30pcs 40pcs 50pcs

Total COGS Total Price Total Profit

Figure 10 Khimar After Improvement Condition Line Chart

5.4 BENCHMARK RESULT

5.4.1 Company Profile

Company Name : Penjahit Ervina

Establish Year : 2017
Business Field : Service Business
Type of Product : Muslimah Syar’i Dress, Muslim Wear, Tunik, Khimar, Shirt

36
Production Address : Jl. Cikutra Gg. 07 RT 08/02 No. 16
Areas of Marketing : Indonesia
Strategy to Sells : Online Marketing
Social Media : Instagram : @penjahitmurahbandung

Penjahit Ervina is a service company established in 2017 in Bandung. This company

has not hired employees, all the company's activities are still done by the owner and
his wife. in the pricing system is not based on the calculation of activities but based on
the purchase of raw materials such as yarn, needles etc., then added to the desired
profit by the owner. limited human resources make this company has low production
capacity.

5.4.2 Pricing

The pricing of the Penjahit Ervina Company is done in the same way as the current
Rumah Jahit Muslimah Asselarie’s pricing, by calculating some costs, in this case the
cost of raw materials, then adding the desired margin. Several times the authors make
observations and interviews about the price, the answer from the owner is always
changing from the price set before, because the authors provide questions in writing to
be filled by the owner of the price list. Penjahit Ervina Company’s price list can be
seen in the table below.
Table 12 Penjahit Ervina Price List

Syar'i Dress
Order Qty
Price/pc
(pc)
5 Rp 75.000
10 Rp 65.000
20 Rp 60.000
30 Rp 55.000
40 Rp 50.000
Khimar
Order Qty
Price/pc
(pc)
5 Rp 35.000
10 Rp 30.000
20 Rp 25.000
30 Rp 25.000
40 Rp 20.000

37
5.5 BUSINESS STRATEGY

Below is a comparison between the new price of the Rumah Jahit Muslimah Asselarie
Company and the price list of the benchmark company that is the Penjahit Ervina
Company.
Table 13 Price List Comparison

Order Qty (pc) Penjahit Ervina Price List RJM Asselarie Price List
Syar’i Dress
5 Rp 75.000 Rp 123.000
10 Rp 65.000 Rp 103.000
20 Rp 60.000 Rp 96.000
30 Rp 55.000 Rp 93.500
40 Rp 50.000 Rp 91.125
50 Rp 50.000 Rp 89.700
Khimar
5 Rp 35.000 Rp 75.000
10 Rp 30.000 Rp 57.500
20 Rp 25.000 Rp 50.250
30 Rp 25.000 Rp 48.000
40 Rp 20.000 Rp 45.750
50 Rp 20.000 Rp 44.400

5.5.1 The Values as the Business Strategy

From the table 13 above, it can be seen that the price difference is so far between the
Rumah Jahit Muslimah Asselarie Company and the Penjahit Ervina Company. It is
because Rumah Jahit Muslimah Asselarie uses Activity Based Costing method and
Value Based Pricing method to define the price, while Penjahit Ervina define its price
with cost estimate and margin determination without clear calculation. However, it is
very clear that Rumah Jahit Muslimah Asselarie Company gives more value than
Penjahit Ervina Company, the comparison of values can be seen in the table below.

Table 14 Value Comparison

Value Penjahit Ervina RJM Asselarie

Jahitan rapi No Yess
Jahitan Kuat Yess Yess
Jahitan Simetris No Yess

38
Pola sesuai Yess Yess
Potongan Pas dibadan Yess Yess
Pengecekan Kualitas No Yess
Bergaransi No Yess
Gratis perbaikan Yess Yess
Harga murah atau sesuai Yess Yess
Pengerjaan cepat dan tepat waktu No Yess
Free Design Consultation No Yess
Free Material Consultation No Yess
Free Pattern Yess Yess
Cutting Yess Yess
Free Accessories Yess Yess
Labeling No Yess
Packing No Yess

The Values above make the new Rumah Jahit Muslimah Asselarie price list accepted
by the customers because the company targeted the customers with quality oriented.
The values offered can be the company’s business strategy in order to compete with
competitors.

5.5.2 Enlarge Production Capacity

Based on the lesson learned from the benchmark company, enlarging the production
capacity is a much-needed thing. Penjahit Ervina Company as the benchmark
company relies on owner in doing all the activities of the company, it makes the
company's production capacity becomes low and the company lost many
opportunities to receive more orders.

Rumah Jahit Muslimah Asselarie will enlarge its production capacity to the equivalent
of a convection company, thereby reducing production costs, but Rumah Jahit
Muslimah Asselarie still maintains its quality equivalent to the boutique in order to
continue to compete with its competitors. By enlarging its production capacity,
Rumah Jahit Muslimah Asselarie can become a production vendor for hajj and umrah
travel, production vendors for tariqa ta'lim, and others. Thus the cost becomes lower

39
as it produces large quantities with the same design. Asselarie provides special rates
for ordering in large quantities.

40
(This page is intentionally blank)

41
 CHAPTER 6

CONCLUSION

Based on the background of this research that the root cause is because there is no
standard pricing for services offered by the company for changes in the order quantity,
we finally came to the conclusion of this thesis:

6.1 COGS

Rumah Jahit Muslimah Asselarie Company difficulties in determining cost of goods

sold for services offered because for a service not only visible materials but also the
value of a service must be calculated. by using Activity Based Costing, the author can
determine the cost of goods sold from services offered. by listing all the activities the
company does in its business, the cost can be determined easily for each activity so
that no costs are missed. The authors hope this research can be useful especially for
similar companies.

6.2 PRICING STRATEGY

As we can see in the current pricing process, the process is based on the wishes of the
owner of the company without consideration and clear calculation so that it not only
gets a small profit, even the company gets a loss because it does not calculate all the
fees that must be paid on COGS. At the current pricing, the company get a loss on the
order quantity of 5pcs, 40pcs, and 50pcs of Rp 10,000 up to Rp 240,000 for Syar'i
dress production and up to Rp 230,000 for khimar production. Profit obtained by the
company on the order quantity of 10pcs to 30pcs is Rp 60,000 up to Rp 120,000 for
syar'i dress and Rp 70,000 up to Rp 130,000 for Khimar. This happens when the
current price is reduced by the new COGS.

But when the pricing is based on the five values given, ie 10% for each company's
margin value to 50% of the new COGS. The profit earned by the company is Rp
205,000 up to Rp 1,495,000 for Syar'i Dress and Rp 125.000 up to Rp 740.000 for
Khimar.

42
Activity-based Costing is very suitable for use in service companies in determining
Cost of Goods Sold in the absence of products that can be calculated raw materials.
Value Based Costing is also very profitable for service companies in setting the price
of services to be higher and profit increases.

43
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 APPENDICES

 Rumah Jahit Muslimah Asselarie Company’s Current Condition Pricing List

Table 15 Syar'i Dress Current Condition Pricing List

Syar'i Dress
Quantity 5pcs 10pcs 20pcs 30pcs 40pcs 50pcs
Tota
Rp250.000 Rp500.000 Rp1.000.000 Rp1.500.000 Rp2.000.000 Rp2.500.000
COGS
Total Price Rp400.000 Rp750.000 Rp1.400.000 Rp1.950.000 Rp2.400.000 Rp2.750.000
Total Profit Rp150.000 Rp250.000 Rp400.000 Rp450.000 Rp400.000 Rp250.000

Table 16 Khimar Current Condition Pricing List

Khimar
Quantity 5pcs 10pcs 20pcs 30pcs 40pcs 50pcs
Total
Rp100.000 Rp200.000 Rp400.000 Rp600.000 Rp800.000 Rp1.000.000
COGS
Total Price Rp250.000 Rp450.000 Rp800.000 Rp1.050.000 Rp1.200.000 Rp1.250.000
Total Profit Rp150.000 Rp250.000 Rp400.000 Rp450.000 Rp400.000 Rp250.000

The table above shows the pricing of services in the company Asselarie today. COGS
keeps rising as the order quantity increases, but profit keeps decreasing

47
 QUESTIONNAIRE
Kuesioner Kecenderungan Minat Customer dalam Memilih Vendor Produksi Pakaian
Bismillah

Assalamu'alaykum Warahmatullahi
Wabarakatuh..
Hallo, Saya Selvy Dewi Ineke, Mahasiswi jurusan Kewirausahaan SBM-ITB 2014 sedang melakukan penelitian terkait dengan pengerjaan
Tugas Akhir tentang kecenderungan minat customer dalam memilih vendor produksi pakaian untuk konsumsi pribadi atau komersil. Mohon
kesediaannya untuk meluangkan waktu untuk mengisi kuesioner ini. Identitas responden dijamin kerahasiaannya dan survey ini hanya digunakan
untuk kepentingan ilmiah, penelitian ini diharapkan dapat manfaat bagi pengembangan ilmu pengetahuan secara umum.
Terimakasih ^^

Nama :
Nama Perusahaan :
Instagram :
Perusahaan
Usia : Pekerjaan : Memakai jasa jahit pakaian Sudah berapa lama
untuk : memakai jasa jahit?
<20 tahun Pelajar Dipakai sendiri <1 tahun
20 - 25 tahun Mahasiswa Dijual 1 - 3 tahun
>25 - 30 tahun Wirausaha Dipakai sendiri dan 3 - 5 tahun
dijual
>30 - 35 tahun PNS Other : 5 - 10 tahun
>35 - 40 tahun Pegawai swasta >10 tahun
>40 - 45 tahun Other : Jenis pakaian apa yang kamu
produksi di jasa jahit?
>45 - 50 tahun Gamis Tunik

48
 >50 tahun Hijab Other
Di bawah ini terdapat perbandingan antara dua layanan yang terdapat di vendor produksi pakaian.
Pilih 0 jika kedua layanan sama pentingnya
Pilih 3 jika layanan yang satu sedikit lebih penting daripada yang lainnya
Pilih 5 jika layanan yang satu lebih penting daripada yang lainnya
Pilih 7 jika satu layanan jelas lebih penting dari layanan lainnya
Pilih 9 jika satu layanan mutlak lebih penting dari elemen lainnya
Pilih 2, 4, 6, 8 untuk nilai nilai diantara dua pertimbangan yang berdekatan.
Table 17 Questionnaire

Pola sesuai dan potongan pas di

1 Jahitan rapi, kuat dan simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
badan
Pola sesuai dan potongan pas di Pengecekan kualitas, bergaransi, dan
2 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
badan gratis perbaikan
Pengecekan kualitas, bergaransi,
3 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Harga murah atau sesuai
dan gratis perbaikan
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
4 Harga murah atau sesuai 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
sample diawal, jasa laundry baju
baru, dan jasa pengantaran, all in one
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
5 sample diawal, jasa laundry baju 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Pengerjaan cepat dan tepat waktu
baru, dan jasa pengantaran, all in
one

49
6 Pengerjaan cepat dan tepat waktu 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
Vendor amanah dan terpercaya
7 Lokasi dekat 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman)
Vendor amanah dan terpercaya Vendor Kreatif, mudah dalam
8 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman) berkomunikasi, dan ramah
Pengecekan kualitas, bergaransi, dan
9 Jahitan rapi, kuat dan simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
gratis perbaikan
Pola sesuai dan potongan pas di
10 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Harga murah atau sesuai
badan
Menyediakan konsultasi, custom
Pengecekan kualitas, bergaransi, desain dan ukuran, pembuatan
11 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
dan gratis perbaikan sample diawal, jasa laundry baju
baru, dan jasa pengantaran, all in one
12 Harga murah atau sesuai 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Pengerjaan cepat dan tepat waktu
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
13 sample diawal, jasa laundry baju 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
baru, dan jasa pengantaran, all in
one
Vendor amanah dan terpercaya
14 Pengerjaan cepat dan tepat waktu 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman)
Vendor Kreatif, mudah dalam
15 Lokasi dekat 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
berkomunikasi, dan ramah
16 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Harga murah atau sesuai
Menyediakan konsultasi, custom
Pola sesuai dan potongan pas di desain dan ukuran, pembuatan
17 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
badan sample diawal, jasa laundry baju
baru, dan jasa pengantaran, all in one

50
 Pengecekan kualitas, bergaransi,
18 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Pengerjaan cepat dan tepat waktu
dan gratis perbaikan
19 Harga murah atau sesuai 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
Vendor amanah dan terpercaya
20 sample diawal, jasa laundry baju 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman)
baru, dan jasa pengantaran, all in
one
Vendor Kreatif, mudah dalam
21 Pengerjaan cepat dan tepat waktu 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
berkomunikasi, dan ramah
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
22 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
sample diawal, jasa laundry baju
baru, dan jasa pengantaran, all in one
Pola sesuai dan potongan pas di
23 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Pengerjaan cepat dan tepat waktu
badan
Pengecekan kualitas, bergaransi,
24 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
dan gratis perbaikan
Vendor amanah dan terpercaya
25 Harga murah atau sesuai 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman)
Menyediakan konsultasi, custom
desain dan ukuran, pembuatan
Vendor Kreatif, mudah dalam
26 sample diawal, jasa laundry baju 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
berkomunikasi, dan ramah
baru, dan jasa pengantaran, all in
one
27 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Pengerjaan cepat dan tepat waktu
Pola sesuai dan potongan pas di
28 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
badan

51
 Pengecekan kualitas, bergaransi, Vendor amanah dan terpercaya
29 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
dan gratis perbaikan (berpengalaman)
Vendor Kreatif, mudah dalam
30 Harga murah atau sesuai 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
berkomunikasi, dan ramah
31 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9 Lokasi dekat
Pola sesuai dan potongan pas di Vendor amanah dan terpercaya
32 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
badan (berpengalaman)
Pengecekan kualitas, bergaransi, Vendor Kreatif, mudah dalam
33 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
dan gratis perbaikan berkomunikasi, dan ramah
Vendor amanah dan terpercaya
34 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
(berpengalaman)
Pola sesuai dan potongan pas di Vendor Kreatif, mudah dalam
35 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
badan berkomunikasi, dan ramah
Vendor Kreatif, mudah dalam
36 Jahitan rapi, kuat da simetris 9 8 7 6 5 4 3 2 1 2 3 4 5 6 7 8 9
berkomunikasi, dan ramah

52