JUMP

& FLIP CO.


JUMP & FLIP CO.

PREFACE

Praise and Thank to God who already helped the writer with his grace so the writer
could finish this module assignment. This module assignment is arranged to complete
our final task in Data Analytics for Accounting.

First of all, the writer would like to thank to our lecturer Yuana Jatu Nilawati, SE.,
MSi. who gave us the opportunity to do final project, which also teach the writer in
doing a lot of research and the writer came to know about so many new things the
writer really thankful to them and taught the writer lot of things due to this research
and writing.

Secondly, the writer would like to thank writer’s beloved parents, brother and sister
who have been supporting us from the very start we started our research until the writer
finally finished it.

Last, a massive thank you to our friends have been supporting the writers, the writer’s
would never accomplish this final project without your support.

We are aware that our module assignment is far from perfect. Therefore, we look
forward to any critics and suggestions that can help us revise and make a lot more
improved module assignment in the future. We hope that our module assignment
would be helpful and beneficial to others, especially students of Trisakti University.

Jakarta, 1 December 2020

Authors


JUMP & FLIP CO.

COMPANY PROFILE

1.1 Background of Company

Established under the name “Jump & Flip” as a startup company. Jump & Flip
engaged in manufacture and was founded based on the spirit, commitment, ideas,
creativity, hobby, vision and mission of the founders to realize real participation in
providing the best quality and unique skateboard for all people such as beginner
skateboarder, collector and also the professional one.

The reason why our company named “Jump & Flip Co” because normally the basic
to play the skateboard by jump and flip the skate. Based on the brand’s name people
will know this brand as a skateboard company. Hopefully this brand could attract
consumer to buy the product.

The main reason we founded this company is because we want to conduct our hobby
in playing skateboard and our passion in the field of art and graffiti on the products
we will launch. In addition, the development of lifestyle that considers the
skateboarding as a sport and also an interesting game that appeals to attract
millennials where they are our main target market. Those reasons make us sure to
establish this business.

The products we present are skateboards. But it is not an ordinary skateboard with
wooden deck. We are using an acrylic-based deck that we produce. Where is very
unique and we rarely see the skateboarders using it. What we emphasize from this
product is aesthetic, uniqueness and creativity. Because customers can design their
own style of skateboarding board that they want. We also provide something different,
namely the glow in the dark design for the deck.

In this era development people are looking and prefer to unique style and uncommon
design especially for the millennials. Then developments in fashion and art more
extensive and out of the box. So we accommodate the ideas and aspirations of
skateboard consumers through this product that can channel the creativity of


JUMP & FLIP CO.

consumers. Most people like some products that rare and unique. Based on that factors
make us consider to bring up this acrylic product to public.

Our company provide some media to bring customers closer to the company and we
will really appreciate every critic, suggestion, request from customers which can build
and improve the quality and performance of the company so it could make our
company always produce the trend product. If there is a suggestion or critics, please
contact us through these are:
⁃ Website : www.jumpandflip.co.id
⁃ Instagram : jump.flip
⁃ Twitter : @jumpflipco
⁃ Whatsapp : 085715222630
⁃ Customer Service : (021) 862 7412

1.2 Vision and Mission

1. Vision Statement
a. Becoming a skateboard company that known as the best and the unique skate
company also to be a trendsetter of skate sport.
2. Mission Statement
a. Promoting skateboarding as an alternative to mainstream sports.
b. To put an innovation by sell unique product to the market.
c. To provide superior skateboarding product.

1.3 Purpose of Business

To maximize profit of company and make partner to education providers,
government, and other organization to provide opportunities for people to participate
in skateboarding.

1.4 Product

As we know, all people have different wishes to get a goods. But, people not just wish
the goods they want, it has also different characteristics such as the color, the type,
the prices and so on. Based on different wishes and characteristics of many people,
finally we find a business opportunity to solve this problem.


JUMP & FLIP CO.

Our product is Acrylic Skateboard and the material of the board is 100% Acrylic and
the thickness of this materials is quite thick but still light. We are focusing our product
based on the design of the skateboard, so that customer can enjoy the skateboard not
only by playing it but also by seeing it. We provide to design the skateboard with a
3D Printing for acrylic machine, besides we provide to design a glow in the dark
sticker, because it is easier and faster to implement. The biggest different between
acrylic and woods are by its durability of coloring design. The Acrylic material is
more durable than woods material. It is also waterproof, so it won’t damage the color
of the skateboard.

Besides the advantages of the acrylic material that has been mentioned above, Acrylic
Material is more expensive and slipper than woods. This is the example of our
product:

1.5 Market Analysis

1. Target Market

We will focus to sell our product to beginner skaters, for customer that collect a
unique and aesthetics skateboard, and also for the customer that use skateboard
on the street.

2. Market Need

There’s so much colorful skateboard that can attract customer to buy. But most
of them, the color of the skateboard will not be durable. Besides, because we use
an Acrylic Material and with 3D Printing Machine & Glow in the dark sticker,
customer don’t need to afraid if the color will be disappeared.


JUMP & FLIP CO.

3. Competition

Our Competitors are all Skateboard Company. Their strength is they have a
brand, so that customer will automatically know where to buy a good or trusted
quality skateboard. But their weakness is most of them don’t sell skateboard
based of customer demand. They just produce many designs of skateboard and
doesn’t matter about customer demand. But we can cover their weakness by
provide a website, so that customer can custom their own dream skateboard.

4. Regulation

Our biggest barrier is by its limited functional, because a Professional Skaters will
not use acrylic skateboard to participate in a Competition.

1.6 SWOT Analysis

1. Strengths
a. The material that we used are different than the other product/brand.
b. Using material that easy to design.
c. Can have various attractive model.
d. It won’t take long to make the product.
2. Weaknesses
a. The equipment that we used is expensive.
b. The surface of acrylic skateboard is little bit slippery.
c. Difficult to maintain competitive advantage.
d. High cost on promoting the products.
3. Opportunities
a. Can attract people more about the products.
b. Could be the hype things in this era.
4. Threats
a. A lot of competitor can offer similar product.
b. There is a challenge to make the market trust this new materials (acrylic).


JUMP & FLIP CO.

DISCUSSION

Entity Relationship Diagram

Reseller to Invoice has a one to many relationship, where the reseller can order several
times. The reseller primary key is Reseller_ID which is linked to the invoice table with
the foreign key Reseller_ID. At the reseller we can see the reseller name, address,
telephone number. In the invoice there is an invoice number, order date, Reseller_ID,
subtotal, PPN, and total.

Invoices to invoice line data, the relationship is one to many, one invoice can have
multiple invoice line data that links to the product table because the invoice line describes
return Where is
what products were purchased and how many products the reseller purchased.
the primary key in the invoice table, namely Invoice_ID which is connected to the foreign
key in the invoice line data. In the invoice we can see invoice number, date (order date),
Reseller_ID, subtotal, PPN, total. The invoice line data consists of Invoice_ID (as the
signature
primary key), Product_ID (as a foreign key), qty (total of the product the reseller
bought), price (the price of the skateboard is 2.5 million), lineamt (the result of
multiplying qty x price), and UOM is the Unit of Measures, the unit is the product, so
here the unit is pcs. In the product table, it only explains the product name, where the
primary key is Product_ID and in the invoice line data table the foreign key is Product_ID.
The relationship between invoice line data and product is many to one, because several
invoice lines describe 1 product.

The relationship between product and product return is one to one because seen from the
product id, 1 product can only be returned with the same Product_ID.
Product_ID


JUMP & FLIP CO.

Question that needs to be answered:

1. Which reseller has the most returned products in year 2020? What makes the
reseller return the product? With this data, what decisions should we make?

Based on the data above, it can be concluded that PT Nurul Shibuya Freshmilk is
the largest reseller in returning 18 products during 2020.

Business Intelligence (tableau) is tasked with collecting data, processing it,

managing it, and processing it so that it becomes useful information and insights
for business users in making the right strategic decisions. Here we can find out
how many items the reseller returned. The decision we make, Jump & Flip Co.
evaluating the performance of employees and found that the employee


JUMP & FLIP CO.

performance of Jump & Flip Co. still not optimal. In using business intelligence,
we need data science to combine mathematics, statistics with computer science
with the aim of data analysis which can help in decision making and can be used
to create intelligent systems (AI). Decision to be made by Jump & Flip Co.
conduct employee training in order to produce products according to customer
desires.

This picture explains how many products purchased by resellers and how many
products returned by suppliers
reseller because there are faded colors and are not in
accordance with customer wishes. There are several new employees who are still
inadequate in production activities, so the results of skateboarding are not good.
It can be seen in the figure that PT Nurul Shibuya Freshmilk bought 30 products
with 18 products returned.

2. What product is superior?

Based on the picture below, it can be seen that the superior product is a “Merah
Tua” skateboard with 50 products sold.

Sales

Based on the picture above, it can be seen that PT Cinta Medi is a reseller who made
purchases with a large number of products from Jump & Flip Co, with a total of IDR
137,500,000 and the purchase with the least number of products was PT Cantik Saviera


JUMP & FLIP CO.

with a total purchase of IDR 52,500.000, -

Finance

The data above is data for 5 years that describes the company's current assets, current
liabilities, total assets, total liabilities, net income, gross profit, and company sales for 5
years. Jump & Flip Co. performs ratio analysis to assess financial performance based
on financial comparison data for a period.

Current asset Current liabilities Total Asset Total Liabilities Net Income Gross Profit Sales Year
275.165.000 120.525.000 560.135.000 230.000.000 56.120.000 125.450.000 1.838.750.000 Year 1
350.500.000 175.000.000 615.250.000 255.145.000 165.750.000 160.785.000 2.100.500.000 Year 2
420.125.000 197.250.000 750.875.000 337.450.000 278.980.000 205.980.000 2.750.000.000 Year 3
440.500.000 230.000.000 834.145.000 420.145.000 289.650.000 350.450.000 3.150.000.000 Year 4
550.150.000 247.500.000 900.150.000 525.000.000 499.143.250 406.770.000 3.600.000.000 Year 5

a. Current Ratio

Current ratio is the company's ability to pay its short-term obligations using current
assets. Based on the image below, it explains the current ratio of Jump & Flip Co.
has a current ratio above 1 for 5 years, this indicates that Jump & Flip Co. have a
good ability to pay off the current debt.


JUMP & FLIP CO.

b. Debt Ratio

Meanwhile, the debt ratio is the company's ability to measure the proportion of debt
to assets. Based on the picture below, it explains that the Jump & Flip Company's

debt ratio from Year 1 - Year 4 has a ratio of less or equal to 0.5, which indicates
that the company's assets are financed from their own capital. For the 5th year Jump
& Flip Co. has a debt ratio above 0.5 where Jump & Flip Co. assets. financed from
debt.


JUMP & FLIP CO.

c. Net Profit Margin

Net profit margin is the company's ability to measure the net income generated from
sales. The higher the net profit margin, the better the operation of a company. Net
Profit Margin generated by Jump & Flip Co. from Year 1 - Year 3 it increased from
0.03 to 0.10 but in Year 4 it decreased to 0.09 and increased again to 0.4 in Year 5.
The fifth year net profit margin illustrates the ability of Jump & Flip Co. which is
high in generating profit from sales.