Analisis Penutupan Usaha, Studi pada Markas Kopi Sleman
DOI:
https://doi.org/10.59086/jam.v4i1.652Keywords:
POLC, Business Model Canvas (BMC), Altman Zscore, Bisnis Kafe, Penutupan sementara usahaAbstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis keputusan pemilik usaha Markas Kopi - Sleman dalam menutup sementara operasi bisnisnya. Penelitian ini mengevaluasi alasan pengambilan keputusan tersebut dilihat dari penerapan prinsip-prinsip manajemen yang meliputi perencanaan, pengorganisasian, kepemimpinan, dan pengendalian (POLC), serta kondisi keuangan yang dianalisis dengan menghitung model Altman Z-score yang dimodifikasi. Hasil penelitian ini dapat dimanfaatkan oleh bisnis sejenis lainnya atau yang saat ini berada dalam kondisi serupa dengan Markas Kopi - Sleman sehingga kondisi yang sama dapat diantisipasi. Penelitian ini menggunakan pendekatan kualitatif. Hal ini digunakan untuk memahami kondisi yang terjadi dan untuk mengetahui alasan mengapa keputusan untuk menghentikan sementara kegiatan usaha dibuat. Alasan-alasan tersebut adalah (1) penerapan desain bisnis yang belum terperinci, (2) pengendalian perencanaan yang tidak tepat, dan (3) kebijakan manajemen lainnya yang memengaruhi keuangan secara kurang spesifik, menyebabkan modal kerja tidak mencukupi jika mereka terus berbisnis dengan konsep yang sama. Kondisi ini juga didukung oleh hasil perhitungan Z-score menggunakan model Altman Z-score yang dimodifikasi.
This study aims to determine and analyze Markas Kopi - Sleman business owner’s decision to temporarily close its business operations. This study evaluates the reasons for making the decision seen from the application of management principles which include planning, organizing, leadership, and controlling (POLC), as well as financial conditions which are analyzed by calculating the Altman Z-score modified mode. The results of this study can be utilized by other similar businesses or those currently in a condition similar to the Markas Kopi - Sleman’s so that the same conditions can be anticipated. This study uses a qualitative approach. This is used to understand the conditions that occur and to find out the reason why the decision to temporarily suspend business activities was made. These reasons were (1) the implementation of business design that has not been detailed, (2) planning control that is not precise, and (3) other management policies that affect finances on a less specific basis, causing insufficient working capital if they continue to do business with the same concept. This condition is also supported by the results of the Z-score calculation using Altman Z-score modified model.
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