UNIVERSITI TEKNOLOGI MARA (UiTM)

CAWANGAN SARAWAK, KAMPUS SAMARAHAN

BACHELOR OF ACCOUNTANCY (HONS.) (AC220)

MARCH 2022 – AUGUST 2022

MAR671: INTEGRATED CASE STUDY

SULAM BUSINESS ADVISORY REPORT

PREPARED BY:

STUDENTS OF MAF671

GROUP:

AC2206B

PREPARED FOR:

MADAM SUSANA NARAWI

OWNERS OF BREW! COFFEE & BAKERY

SUBMISSION DATE:

17TH JULY 2022

 ACKNOWLEDGEMENT

First and foremost, our group of AC2206B would like to express our deepest gratitude
to our teaching lecturer for this code of MAF671 and advisor for this SULAM project, Madam
Susana Narawi. We are indeed grateful and thankful for the opportunity as well as her endless
support and guidance throughout the process of completing this project since Day 1 until we
successfully completed it on time.

Also, we would like to express our sincere thanks and gratitude to the owner of the
Brew! Coffee & Bakery, Miss Nur Ain Shafiqah and Miss Iman Izzati Maisarah for their
cooperation in completing this SULAM project as they agreed to be interviewed on 23rd June
2022 (Thursday) last month. We are very thankful for the opportunity as they have been very
helpful in sharing as well as providing the information that we needed throughout the interview
session.

Last but not least, we would like to thank our groupmates for their cooperation and
ideas in completing this SULAM project. All the effort and sleepless night to complete this
project on time, we all are very thankful and grateful for the dedication to make this success
possible.

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 TABLE OF CONTENTS

CONTENTS PAGE
Acknowledgement ii
Table of Contents iii
1.0 Introduction 1
2.0 Background 2
3.0 Marketing and Selling 3–7
3.1 Strengths 3-4
3.2 Problem Statements 4–5
3.3 Recommendations 5–7
4.0 Production and Operations 8 – 11
4.1 Strengths 8–9
4.2 Problem Statements 9 – 10
4.3 Recommendations 10 – 11
5.0 Administration, Human Resources and Research & 12 – 14
Development
5.1 Strengths 12 – 13
5.2 Problem Statements 13 – 14
5.3 Recommendations 14
6.0 Finance 15 – 19
6.1 Strengths 15 – 17
6.2 Problem Statements 17 – 18
6.3 Recommendations 18 – 20
7.0 Conclusions 21
8.0 References 22
9.0 Appendices 23 – 38
9.1 Flow of SULAM Project 22 – 24
9.2 Task Delegation 25 – 28
9.3 Interview Questions 29 – 31
9.4 Students’ Name List 32
9.5 Google Meet Session with Owners of Brew! Coffee and 33
Bakery
9.6 Class Presentation Session 34 - 38

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1.0 INTRODUCTION

Service-Learning Malaysia-University for Society, shortened SULAM, is a learning approach

that enables students to provide their professional knowledge, abilities, and competences to
assist resolve problems or obstacles in their communities. SULAM is one of Malaysia's higher
education institutions efforts focused on delivering graduates that are comprehensive, well-
balanced, and knowledgeable in innovative. It is conducted in the intention of improving
students' understanding, skills, and competences. Aside from Developing 21st Century Soft
Skills in Students, they are experts in their fields.

The SULAM's aims are as follows:

1. Applying ideas to real-world situations

2. Improving student personality, civic skills, and citizenship
3. Students may contribute ideas, information, skills, and competences to the community.
4. Establishing a mutually beneficial connection between students, educators, and the
general public

For the MAF671 Integrated Case Study course, we are required to conduct this SULAM project
to analyse on the local SME’s business and identify its problem and give suggestion to
overcome it or improve the business. The SULAM project inquired us to do the interview with
the owner of the SME. We conduct an online interview through Google Meet to gain the
information while its convenience to both parties. Our class AC2206B had conducted the
online interview session on 23 June 2022 (Thursday) with the owner of BREW! Coffee &
Bakery which are Miss Nur Ain Shafiqah and Miss Iman Izzati Maisarah and monitored by our
lecturer Madam Susana Narawi. The interview session has four department to ask based on
each department which are Marketing and Selling, Production and Operations Administration,
Human Resources and Research & Development and Finance. Hence presentation is
required after post interview.

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2.0 BACKGROUND

Picture of BREW!

For this SULAM project, we have decided and choose BREW! Coffee & Bakery to be
analyse regarding the project. The business is located at Sub Lot 36, Lot 14169, Section 65
KTLD METROCITY Commercial Centre, Jalan Matang, 93050 Kuching, Sarawak. It is a café
that is serving various types of coffee and cakes. It was established in February 2021 by Miss
Nur Ain Shafiqah and Miss Iman Izzati Maisarah who operate and monitor the business. They
firstly started at opening a bakery then after receiving good feedback, they expand the
business by establishing BREW! Coffee & Bakery. Both owners of BREW! They are siblings
and also have background in business as they also have graduated from universities. As now,
they run their business together which is limited liability partnership.

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3.0 MARKETING AND SELLING DEPARTMENT

Commonly in the operation of a small business, sales and marketing teams are
combined to operate in the same department. The marketing team is in charge of promoting
and also selling products or services, which includes the activities such as market research
and advertising. Whereas the sales team is mostly associated with the responsibilities in the
sales of the products or services of the business such as resolving sales issues and preparing
sales plans as guide to achieve the sales goals and objectives. In short, the sales and
marketing department is responsible for the growth and development of the business.

3.1 STRENGTH

Brew Coffee and Bakery have several strengths in their marketing and selling which
one of it is attractive café design and layout. Their café design is modern and comfy where
from the interior it has luxury vibe atmosphere which make the customers who dine-in and
have a drink of coffee to feel premium and high class. Even though Brew Coffee and Bakery
has been operating for a year, they have started their business with a good choice of café
design and layout. This put a good strength of marketing for the business. Moreover,
customers nowadays especially for the youngster they valued the interior and exterior design
of café they visited. This is because, customers especially the youngster, they ought to take a
selfie, take a photo of the café to be posted in the social media. As the results, it attracts a lot
of audience to wonder the café and visited it.

The second strength that can be identified is good convenient location. Brew! Coffee
& Bakery is located in Metrocity of Kuching, Sarawak. Metrocity is the land that is under
developing and growing area and inhabited by thousands of people which is also included
middle class group that has the purchasing power which makes the business entrants to the
market is conducive. It is important for a business especially a café shop to be seen from
distant by the people so they would not hesitate to find the shop. Brew! Café shop also easy
to track from the “GPS” or “Waze” by just searching up “Brew!”

The third strength that can be seen in the business is they have a variety of promotion
and discount during special occasion or festive season. Brew coffee & Bakery not only offering
a very good quality drink to their customers, but they have a very strong interaction and engage
to their customers preferences and needs. This could be seen in term of providing promotion
to them. They have “Buy 2 Free 1” promotion, discount for 25% during International Coffee
Day, Hari Malaysia Promotion, and a lot more.

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 Besides that, the other strength that can be seen in the business is offering a
reasonable price for its products. Brew! Coffee & Bakery is not an ordinary coffee shop that is
common in the market. This coffee shop selling their products at a reasonable price following
their shop standard which is high standard. By setting up a reasonable selling price for the
drinks, it gives a valuable affection to their customers and gives satisfaction toward them. Their
selling strategy is their strength because they would like to offer a premium satisfaction to their
customers like how they will feel when they drink in other café shop such as “Starbucks”.

3.2 PROBLEM STATEMENT

Based on the interview session with the owners, there are a few issues that we found
regarding the marketing aspects of the business. One of them is Brew! is currently relying on
one main channel, Instagram. Brew!’s target market are youngsters and coffee lovers, hence
why they are mainly using Instagram as their main channel in promoting their products and
business. However, this doesn’t mean that all youngsters only use Instagram as their medium
for social media. In fact, according to Data Reportal – Global Digital Insights, Youtube has the
most users in Malaysia at 23.60 million users, followed by Facebook at 21.70 million users,
Instagram at 15.55 million users and TikTok at 14.59 million users, as of early 2022. Based
on this fact, this shows that Brew! doesn’t have other or enough marketing channels that they
can use to promote their product. Brew! will have a lower engagement with potential customers
as not all users of Instagram are active users and other users of social media other than
Instagram may not be able to acknowledge the existence of the business. Without utilizing
other platforms such as Facebook, Foodpanda, Grab and TikTok, Brew! may lose out an
opportunity to grab more potential customers beside Instagram.

The next issue that we found is that Brew! has no specific funds allocated for marketing
purposes. According to the owners of Brew!, they will either use Instagram that uses minimal
funds or even by using the owner’s personal money. It is understandable as the company has
only been in the business for about a year. However, it is better to have a specific allocation
of budgeting just for marketing purposes as the owner will not have to use their own personal
money for the marketing of their business. For instance, Brew! wants to open another
franchise in Kuching, marketing and promotional work is crucial to notify customers of the
newly opened shop. To let others know, heavy promotion must be done to attract potential
customers to visit the shop. Either by posting it on social media or just creating a banner
outside of the shop, it needs some sort of expenses. Especially if Brew! do plan on being in
this competitive market and maximize profits, the importance of marketing is crucial as
marketing covers the majority of the business and is the road to success.

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 The third issue is regular customers have less perks than other customers. Based on
the interview session with the owner of Brew! Coffee & Bakery, they will be launching a loyalty
card for customers where after 10 drinks are purchased, customers will have two drinks for
free. However, this applied to everyone who comes to the store, and not specifically for
regulars. It benefits the regulars but in the long run, it may look as seem as there is no other
benefit of being a regular at the shop other than getting free drinks. According to American
Express, membership business models have a powerful effect on the growth on a business.
This is because membership model encourages customers to shop with businesses where
they are part of the membership programmes first compared to other shops. Thus, if regulars
are not given more perks and priority compared to other customer, it can trigger dissatisfaction
among the regulars. As time passes, they may not even be more interested in purchasing from
the company.

The last issue that we found is that Brew! has uncertain marketing strategy. A strong
marketing strategy is crucial although they are not always the main priority of businesses. It is
an understandable action that start-up companies tend to focus on the selling aspects of a
business. However, without proper marketing strategy, it may be a waste of time and money
as customers may not even be aware of the existence of the company. If a proper marketing
strategy is implemented by Brew!, this can create brand familiarity where consumers will
continue to visit the shop. It can also create trust on Brew! which convinces the consumers
that the business is all about their customers, the quality of services and others. This shows
how a marketing strategy play an important role in building a strong foundation for a business.

3.3 RECOMMENDATIONS

In accordance with the first weaknesses, the problem with the previous issue was that
it relied solely on one major channel, in this case Instagram. Brew! Coffee & Bakery needs to
invest more additional time in its medium channels, such as Facebook, YouTube, and other
social media sites like TikTok. The features of this social media are similar to Instagram, where
it’s a free and simple-to-use marketing platform. Besides that, Brew! Coffee & Bakery will be
able to attract more potential customers by broadening their medium channel since in this day
and age, social media is accessible to people of all ages and is utilized on a global scale. Not
only that, Brew! Coffee & Bakery could also try to approach potential customers via “offline”
methods. For example, they could do so by opening up stalls whenever Universities like UiTM
or UNIMAS is conducting a big event such as during Convocation or they could also open up
stalls whenever there is any festive season or huge events happening at malls such as Plaza
Merdeka. This would greatly benefit them as a lot of people would usually come and attend to

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events like this hence it would help to attract more customers and a lot of people will get to
know more about their business. Other than that, as was stated before in the interview, Brew!
Coffee & Bakery delivers using their own vehicles. Therefore, we would want to advise them
to use delivery services like Grab and Food Panda. Both customers and employees will find
this delivery service to be convenient. While customers can place orders through the app with
a single click, making it ideal for introverts. Employees will be better able to concentrate on
their work in the store and provide the best products and services to clients.

In addition, by arranging or allocating a budget for marketing purposes, the second

problem can be resolved. Allocating a marketing budget will position the business for success
by ensuring that it is properly prepared for future events. By allocating your budget, you will
be able to invest in platforms and channels to reach their ideal target audience. Other than
that, proper spending of your marketing budget is crucial to fostering business expansion.
When maximizing your budget for growth, it’s important to analyze the performance of each
campaign and make the necessary changes to achieve maximum ROI. Maximize Your Budget
offers a clear assessment of what must be done, assists in defining workable marketing
objectives, and gets the organization started on the right track with regard to successful year-
round planning. Last but not least, creating a marketing budget enables you to monitor your
income and expenses. Furthermore, you can reduce wasteful spending. Plus, you may
optimize your budget based on what performs best with the correct tracking in place.

Other than that, Brew! Coffee & Bakery could provide more perks for their regular
customers so that they are able to gain customers' loyalty. This would help the business to
increase their sales and their loyal consumers would also be more prone to purchase the
business's products instead of buying from other competitors. At the same time, they are also
able to build a strong relationship with their customers and increase customer satisfaction.
Therefore, Brew! Coffee & Bakery should create and start a loyalty program specifically
targeting their regular customers. The types of loyalty perks that they could offer are by offering
free drinks or cakes on their birthday months, providing promotional deals for loyalty points
and offer discounts if their loyal customers refer their business to their family and friends.
Furthermore, instead of providing the traditional way of loyalty cards, they should provide
digital loyalty cards or programs as everything can be done digitally nowadays plus it would
be more convenient for customers as they don’t have to worry about carrying around paper or
plastic cards anymore where there is a high possibility that they would lose or forget about the
cards. For example, Brew! Coffee & Bakery could create QR codes where customers can
easily subscribe to join their loyalty programs and these customers can just scan the QR code
provided whenever they purchase any products from the business itself in order to obtain
points or rewards. This would give advantages for the business as it is easier for them to get

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customers to join their loyalty programs as it is less time consuming, and they are able to
provide contactless loyalty cards as it is a more hygienic practice especially during this
pandemic.

Finally, since Brew! Coffee & Bakery is only using Instagram to promote their products
as of now, therefore we propose that they should fully utilize the application itself by posting
more contents daily as it is a free tool in order to attract new customers and reach their target
market. However, they should balance both hard and soft sell techniques by using the 80/20
rule where they should post 80 percent of soft selling and 20 percent of hard selling when they
are posting contents on Instagram. Examples of hard sell techniques are by using words such
as “Limited Time Offer!” and “Buy Now!” whereas soft selling is like a storytelling method
where you share interesting stories about your business to attract customers. For instance,
Brew! Coffee & Bakery could post their daily activities as business owners, the behind the
scenes of them baking or brewing coffee, posting feedbacks on their customer review and
create contents where they could provide simple tips and tricks on how to make good coffee.
This is because by using soft selling methods, it helps to build a relationship between them
and their customers, build trust and at the same time it helps Brew! Coffee & Bakery to build
their own personal branding. Furthermore, it will also make the business to appear more
attractive and interesting as customers would find it entertaining and they would look forward
to seeing the daily activities of the business operations. As a result, it will help to increase their
sales and create value for their brand.

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4.0 OPERATION AND PRODUCTION DEPARTMENT

Production and operations management is the process of combining and transforming

various resources employed in the organization's production and operations subsystem into
value-added goods and services in a structured way in accordance with the policies of the
organisation. Additionally, it is the sector of an organisation that concerned with converting a
variety of inputs into the outputs having the necessary level of quality.

As a result, the presence of production and operation is inextricably linked in order to

coordinate day-to-day operations and ensure the smooth functioning of a corporation. The
production department will be in charge of ensuring that manufacturing processes run
smoothly and efficiently, including planning and organising production schedules, ensuring
that health and safety regulations are followed, and organising the repair and routine
maintenance of production equipment. Meanwhile, the operations department will be in charge
of maintaining constant communication with management, staff, and vendors to ensure that
the organisation's operations are running smoothly and efficiently.

4.1 STRENGTH

Brew! Coffee and Bakery have several strengths in their operation and one of them
includes the variety of product lines they serve to their customers. The SME sells drinks that
range from caffeinated, non-caffeinated as well as heavily caffeinated drinks. Asides that,
Brew also sells home-made desserts and baked goods such as their donuts, cakes and
brownies. These varieties of categories in their coffee drinks as well as foods can fulfil the
different preferences of Brew’s customers, thus giving them high satisfaction. Besides that,
Brew’s wide range of products from their café allows easy target on customers as the variety
of flavors and goods provided can cater to the different types of customers want.

The second strength is Brew! has a proper work division between the baristas who are
in charge of making the coffees and the bakers. An effective division of work allows them to
specialize in their skilled parts and achieve an ideal outcome. Then, a perfect outcome is to
make a combination of each of those components. This is what makes Brew a combination of
a cafe and a bakery. Not only that, the two owners also supervise each of the departments
according to their expertise, which helps their employees to master the necessary skills
quicker and more efficiently. In turn, workers become more productive. Therefore, this helps
Brew! to improve its efficiency and productivity in the long run.

The third strength of the business is having a skilled workforce. A skilled workforce is
very important because it requires great proficiency in the skill to be able to produce and

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deliver good quality products and services as well as perform the job professionally. This is in
order to ensure that the workers can handle or coordinate the day-to-day operations of the
business effectively and efficiently. For instance, the owner is experienced in baking and is
actually being trained in how to handle the machinery too since the business started operating.
Also, in terms of how they serve their customers by providing good services every time the
customers visit their café. This is where it shows that the workers are skilful in the workforce
which help in improving the productivity of the business.

Not only that, but Brew! Coffee & Bakery has proper waste management in place,
allowing them to keep waste to a minimum level every day. As previously stated, the café has
a highly skilled workforce, and one of the reasons for this is that the café has been providing
practical training to all employees regarding the production process, including the handling of
machinery. As is well known, when employees are properly trained, the likelihood of them
making mistakes during the production process, such as mishandling machinery and using
incorrect recipes or materials, is very low. As a result, there will be no waste throughout the
process. Additionally, the business also has a baking schedule that must be followed in order
to know how many products they should produce per day. This is a great move for the
company to increase productivity while decreasing idle time in once. Therefore, by focusing
on waste minimization, the café can simultaneously achieve both business and environmental
goals and objectives.

4.2 PROBLEM STATEMENT

There are several issues faced by the production and operation of Brew! Coffee &
Bakery. Firstly, it is an insufficient number of coffee machines. From the interview, it is
discovered that Brew only owns one coffee machine with two grinders. If the coffee machine
breaks down, it would negatively affect the operation of the business as coffee is one of the
main products in Brew and the machine would be used daily during business operations. This
might cause a delay in making and delivering the coffees to the customers. It would lead to a
decrease in efficiency. This also might cause issues with the smoothness of the operations
and the customers’ satisfaction level.

Secondly, Brew! Coffee & Bakery has limited stock storing space in their shop, so this
is a shortcoming for them as it limits the amount of stock they are able to keep, which is only
up to a month. This results in frequent reliance towards Brew’s suppliers, in which they need
to constantly reorder supplies every month in order to ensure that their stocks are sufficient
and does not fall below restock level – quantity of stock item that has decreased below
minimum level. In relation to that, there was the problem of lockdown in China that temporarily

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resulted in a halt in Brew’s operation as some of their supplies such as lids were supplied from
there. Hence, this limited stock storing actually affected the SME before and it may also cause
similar problems in the future.

Thirdly, the business also lacks workers, as they only have four workers at the moment.
This can lead to poor job performance as well as increased levels of work-related stress. For
instance, since the business only has four workers, it would be very rushing for them to serve
the customers or make the coffee and handle the machine at the same time. As a result, this
could also lead to poor customer service which will affect the satisfaction level of customers
and have a bad impact on the business in the future. Thus, the workers play a significant role
in contributing to the business in terms of skill and knowledge professionally.

Furthermore, the café has a lack of suppliers, forcing it to rely heavily on its current
suppliers. According to the owner, they only have four suppliers, two of whom are in charge
of supplying raw materials for the café, and the other two are in charge of supplying materials
for the bakery. In our opinion, the total number of suppliers the company has is considered
low, as evidenced by their raw material shortage a few months ago. The owner stated that
they ran out of paper cups for three months as a result of China's lockdown. Due to this, they
must obtain materials from other suppliers, where the cups differ from those previously used,
might as well the quality. Besides, the company had to print the stickers that were to be stuck
on the cups on their own, which could result in a higher cost. Thus, situations like this can lead
to customer dissatisfaction because the company may fail to maintain the same quality of
materials or products as what they have been producing before.

4.3 RECOMMENDATIONS

So, our solution to the first issue is we recommend the business to purchase an extra
coffee machine. An extra coffee machine could act as a backup if anything happens to the
main machine, or it can be used if the business has another occasion where they might need
another coffee machine to be used outside of their business premise. As a result, the company
is able to operate at full capacity and increase productivity. Having an extra coffee machine
could help Brew! Coffee overcome any major machine malfunction that may affect their
business daily operations as they have a backup machine. On top of that, it is also crucial for
Brew! Coffee to always give guidance to the new workers on the maintenance of the coffee
machines so the business can avoid any major problems in the future. All the employees
should also participate and support in order to make sure all the machines operate at the
optimal level. Hence, it is also important to make sure that the business is able to establish a
maintenance schedule in order to make sure that operation runs smoothly.

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 The solution to overcome limited stock storing would be to optimize warehouse spacing.
By optimizing this spacing, it will enable Brew! Coffee & Bakery to order and store more stocks
for a longer period. Since the café will be able to order more stocks in a single receipt from
their suppliers, this will also help save cost as the more orders are made in bulk, the more
discounts received. Since this optimization is also in terms of time, space and resources, one
other suggestion for the SME would be to install some shelves vertically in where the café
stores their products. By doing so, it can improve space ergonomic as well as free up some
more space. Overall, this can help Brew! to be more efficient and indirectly be careful in their
planning and organization, especially in regard to finding and picking their products, thus,
improve customer satisfaction with their products and operation.

The third solution is to hire new workers and train them. As mentioned earlier, since
the business had four workers only, hence, they should hire new workers and the owner also
should provide a program that can help their workers to learn specific skills and knowledge in
order to improve the performance of their job. The training will focus more on how to make
coffee, handle the machines, as well as customer service which will expose the workers to
acquire new and necessary skills especially the baristas - sharpen existing ones, increase
productivity, and also how to handle the machine. By doing so, the workers will be able to help
the owner in handling the business in a smarter way and efficiently without worrying about the
workload. Also, it will help the new workers to be able to perform their job professionally
especially in handling the machine of Brew! and this will lead to the effectiveness of the new
workers.

Next, having backup suppliers is the ultimate solution to the fourth issue. In the unlikely
event that the main suppliers are unable to supply the raw materials, this will prevent any
material shortages. The company must make sure that its backup suppliers can provide the
same type and quality of materials as its primary suppliers. This is done to guarantee that
quality can be upheld because it is the key to customers’ satisfaction. Brew! Coffee & Bakery
must also make sure that the cost of the raw materials provided by the backup suppliers is still
within their financial plan. Additionally, Brew Café needs to consider the backup suppliers’
timeliness and make sure that they can deliver the materials on time. Thus, it is crucial for
Brew! Coffee & Bakery to establish solid and positive relationships with a variety of suppliers
as they are crucial to the development and health of the business.

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5.0 ADMINISTRATION, HUMAN RESOURCES AND RESEARCH & DEVELOPMENT
DEPARTMENT

Administration, also referred to as business administration, is the management and

application of the processes of an office, business, or organisation. Why is administration
important in a business? Business administration is a wide sector with a variety of
responsibilities, work environments, and opportunities for growth. In order to accomplish
organisational goals, it entails the effective and efficient organisation of people, information,
and other resources. People are the resources that use information to provide value to an
organisation, and information is essential to business operations. Failure in administration can
also be a reason a business fails.

Same goes to human resources responsibilities. The department within a company

that is in charge of everything employee-related is known as human resources (HR). It also
includes recruiting, hiring, training, promoting, paying, and terminating employees. The
Human Resources (HR) department also keeps up with any new laws dictating how
employees should be treated during the hiring, working, and terminating processes. Many
business strategists believe that of all the corporate resources, human resources are the most
crucial. This is because employees can develop new abilities, which over time expands a
company's competitive advantage.

5.1 STRENGTH

There are a few strengths found in the administration, human resources and research
and development department of Brew! Coffee & Bakery. One of its strengths is the SME has
provided sufficient benefits to its employees such as Employee Provident Fund (EPF), Social
Security Organisation (SOCSO) and annual leave. Nowadays, it is essential to provide
sufficient benefits for employees as it is to show the loyalty and commitment of the Brew!
towards its employees. This also helps the Brew! to attract more talented potential employees
if the current employees are satisfied with the provided benefits. Moreover, it can encourage
and improve the productivity of the employees. It motivates the employees to be more efficient
and shows a good example of the company to the public. In addition, it made the Brew!’s
employees feel valued and appreciated by the Brew! and helps to boost the Brew!’s brand
image. As a result, appropriate benefits provided help the Brew! in sustaining its employees.

The next strength is the Brew! emphasis on a good working environment. Brew! have
mentioned that each of their employees can redeem free drinks and are given a 20% discount
on every purchase. Besides, the Brew! apply a rotation of working shift among the employees

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for the public holiday. This kind of environment promotes positive environment which makes
the employees fully concentrate on completing the mission and goals of the Brew!. Other than
that, this also prevents employees to overwork themselves which can decrease the risk of
burnout among employees in Brew!. This also improves the teamwork between each
employee as good communication and a good supporting system play a major role in making
a healthy working environment. Furthermore, it is a good idea for the Brew! to encourage
communication among staff as it can set clear and clarify the expectations as to their roles
and responsibilities. Consequently, making a positive and healthy working environment has
significant importance in sustaining current employees and attracting new potential employees.

Brew! also have a good system to monitor and track the attendance and performance
of their staff. it was mentioned by Miss Ain that they track the attendance of their staff through
a punch card machine. With this system Brew! is able to identify the time of clock in and out
of their staff. Apart from that, Miss Ain and Miss Iman will always be in the café along the
working hour to monitor their staff and there is also the CCTV installed in the café. Along with
these two measurements, Brew! can also verify the outcome of staff working hour from the
punch card machine. For a newly business, Brew! has the very effective ways to monitor and
track and monitor staff.

5.2 PROBLEM STATEMENT

The problem that we identified in Brew! Coffee and Bakery based on Administration
and Human Resource perspective is there is no proper delegation of work in Brew! Coffee &
Bakery. As mentioned by Miss Iman, their baristas are able to do a lot of things such as
preparing drinks, cashiering, and any other works that they can help with. While this may can
reduce cost and seems to be efficient, it may cause a problem in the future when their business
finally expanded and receive a lot of customers. Not only that, doing multiple tasks at the same
time can causes stress and decrease the employee’s efficiency. Since Brew! Coffee & Bakery
is still a new business, the business will be expanded in the near future, there will be a lot of
customers coming in, and it is impossible for their barista to do a lot of tasks while busy serving
their customers.

The next issue faced by BREW! is solely dependent on the current coffee master. Miss
Ain had mentioned that there are not many people with qualification as a coffee master. It is
likely many of the coffee master are in Kuala Lumpur but not in Kuching or anywhere near to
Brew business location. Miss Ain also stated that she is not good at brewing coffee, and it is
quite hard to learn it. For a barista to become an expert with strong coffee knowledge and
technical abilities, they need approximately one year of supervised training. So currently in

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BREW!, they have one head barista who is a coffee master. Their head barista is directly
providing training to their staffs to help Miss Iman in the café operation. This means they are
solely depending on the coffee master’s training. This could lead to a problem when the coffee
master resigns from the business before their staffs fully trained and retained all the knowledge
in term coffee. It will take much time to find another qualified coffee master within the short
amount of time.

5.3 RECOMMENDATIONS

In order to encounter the problems arises from the improper task delegation, Brew!
Coffee & Bakery should provide a proper and clear task delegation for each employee. This
is because delegation plays an important role in work efficiency and the development of skills.
A proper task delegation provides employees with the time and ability to focus on higher-level
tasks. Furthermore, it allows them to learn and develop new skills. Delegating tasks among
employees can foster trust while also improving communication, efficiency, productivity, and
time management. Although there may be some difficulties in the delegation of works, such
as it required time for each employee to develop skills based on their work scope, but it is
beneficial to Brew! Coffee & Bakery from a long-term view and business in the future

Last but not least, to solve the problem of solely dependent on the current coffee
master BREW! may apply for external sources of training for their staffs to be an expert. The
reason is to avoid solely relying on the coffee master’s training as we do not know what the
future would lead us. If we search online, we will discover countless of barista training or
workshop provided by a private sector such as an academy, college, or freelancer coffee
master as well as public sector which are government. For example, we found an online
website “Earthlings Coffee Workshop”, it is a team of devoted coffee professionals based in
Kuching, Sarawak who purpose to bring people together with seriously good coffee. It also
stated in their website as they are the only coffee institute that offers both globally recognised
qualification systems in Malaysia. There are a few lists of training they provided such as private
coffee lessons, essential coffee knowledge, latte art workshop and more. If BREW! are
interested, they could apply for this external source of training to their staffs in order to gain
more knowledge and skills with other experts than their current coffee master in term of
brewing coffee, handling the coffee machine and else.

14
6.0 FINANCE

Financial Department for every business is very responsible for planning and
controlling the funds. This is because by having a proper management of funds, whatever is
happening in the business, the business is able to encounter the challenges that they might
face in the future especially in term of financial issues. Whether the funds will be used for
expanding the business, renovate the business or even venture into a new type of business.
The finance department is responsible for ensuring the funds are used effectively and
efficiently to improve the business and to support the financial management other than for the
use of daily operations. This department plays a role in measuring the business performance
and planning the financial strategy to achieve business goals.

6.1 STRENGTH

Brew! Coffee & Bakery has several strengths in its financial management and one of
them is the owners have a basic accounting background. Both of the owners have a basic
background in accounting and business. According to the interview that has been conducted,
Miss Ain Syafiqah has already graduated with a master’s degree while Miss Iman Izzati, her
partner, also earned a diploma in accounting from UiTM. The knowledge that they already
have in accounting provides a solid foundation for them to fully comprehend the business that
they are pursuing, as well as to understand and evaluate the financial information that goes
into creating, forming, running, and also maintaining their business. One of the benefits of
having a basic accounting background is that they can effectively manage their business and
know exactly what to do and what not to do. For instance, as the owners, they are fully aware
of basic accounting principles, such as keeping a separate account for the owners’ salary
rather than deducting it from the business profit. In practice, keeping a separate account for
salary is always a smart move. It will help the owners in distinguishing between personal and
business revenue and costs. The separate account will also make it easier for the owner to
keep track of their business expenses and budget. Aside from that, they did not withdraw any
money from the business account for personal use. They are aware of the consequences of
withdrawing money for personal use, such as how it will affect their business performance as
well as make it more difficult for them to manage their business cash flow. Even if they
withdraw money from their business account for personal use, they will make an additional
entry in a drawings account to record the transaction because cash withdrawals for an owner's
personal use reduce cash.

The second strength that has been figured out is that they have obtained consistent
credit terms from their suppliers. Miss Iman Izzati did indicate in the interview that some of

15
their suppliers offer a credit term. As for the supplier for their café, it has a credit term of 30
days. By obtaining consistent credit terms from their suppliers, Brew! Coffee & Bakery are
able to enjoy a lot of benefits such as obtaining a percentage discount from their suppliers
based on how quickly they settle the payment after receiving their product, which means the
sooner Brew! Coffee & Bakery pays their suppliers, the bigger the percentage that they will
receive. This reduces the cost of supply. Other than that, it will improve their cash flow because
they will only pay their suppliers once all of the goods in their café have been sold. It will not
only reduce risk, but this arrangement will also effectively put less pressure on cash flow.
Therefore, with a trade credit of 30 days agreement in place, BREW! Coffee & Bakery will
receive the goods from their supplier right away but will keep the cash until payment is due
days or weeks later.

The third strength that we found in this business is Brew! Coffee & Bakery implement
Point-of-Sales (POS) system in their business. This POS system is a computerized network
operated by the main computer, which is linked to checkout terminals. It helps the business,
especially the SME, to complete sales transactions in an easier and simplest way. POS
system features are very beneficial for the SME to use. The owners have invested in the POS
system which can be used in online and offline modes. When there is no connection to the
internet, the financial data will sync once they regain connectivity. It also has real-time insight
where it can be accessed anytime and anywhere that the owners want. When the owners
need the data information about their financial statements or any financial transactions that
they may need, they are able to monitor it remotely even though they are outside the main
office. The system also complies with any tax whether the country implemented SST or GST
for that particular year. This shows their willingness to invest in POS systems in their business
because they are aware of the importance of having a proper system for managing their
business financial statements. Even though it is a little bit more expensive than manual Excel,
it has a better function and is way simpler and easier to use rather than using normal Excel.
This is because they are aware that this system can also convert the data that they need in
any format that they want such as Excel, Spreadsheet and they can even make a backup file
from the system.

Lastly, Brew! Coffee & Bakery also prepared for emergency funds in case they are
facing rainy days in their business. Since they know that they cannot predict what will happen
to their business in the future. Emergency funds create a financial buffer that keeps the
business afloat in a time of need without having to rely on credit cards or loans with high
interest. For example, when there is a sudden high rate of inflation in our country, natural
disasters that happen such as flash floods, physical damage to the coffee shop, or other
business issues, they might need to incur some money to recover their business. Even though

16
they might have fewer sales during that time, at least they are able to pay other miscellaneous
expenses incurred and also cover the rental payment and other bills. This is because every
business still needs to pay for their store rental and other bills for that particular store and they
cannot depend too much on the government and states subsidies because sometimes the
process took a long time for them to approve the funds that the SME are applying for.

6.2 PROBLEM STATEMENT

There are a few issues faced by the financial management of Brew! Coffee & Bakery
where the first issue is they might have a delay in preparation of accounting on a daily manner.
During the interview, the owner mentioned that the SOPL was not prepared on a monthly basis
but only on a quarterly basis which is every three months. Currently, Miss Iman Izzati is the
only one who handles all the accounting work. This issue arises because she is also busy
handling their business café and it would be burdensome for her to do the accounting work
alone and have insufficient time to update the statements regularly. One of the important
concerns is, if they fail to track their finances each month, they might not know whether they
are on track or maybe overspending the money. It would be great if they can update the SOPL
on a monthly basis so that Brew! Coffee & Bakery can identify how much revenue was
generated and how much expenses were incurred and also, be able to make more rational
financial decisions in business. By preparing monthly financial statements, they might know if
there is something that happened for that particular month and can actually plan better for
their business performance and growth.

The second issue is the lack of investment in machinery. Referring to the issue
highlighted by the Operation and Production Department, where they discovered that Brew!
Coffee & Bakery only owns one coffee machine with two grinders. When having only one
machine, it will be a problem for them in the future when receiving many orders from customers,
especially during peak volume during rush hours. The barista might not be able to make all
the orders due to a lack of coffee machine. Hence, this will also give a negative impact on the
sales revenue and sales performance of Brew! Coffee & Bakery. Almost every industry and
business face the threat of disruption. If they allow it, the emerging businesses with innovative
business strategies will gain customers from established businesses and what unites these
industry disruptors is that they are highly technological. Mostly, they apply the latest
technologies to their advantage, enabling them to steal market share from traditional industry
leaders. Therefore, to remain competitive, Brew! Coffee & Bakery must ensure that their
technology and equipment which is the espresso machine can compete with the industry
disruptors.

17
 Another issue that we discovered in the financial aspect of Brew! Coffee & Bakery can
be found in having no proper money safety installed in the shop and lack of proper rules in
cash management also became one of the significant weaknesses in Brew! Coffee & Bakery.
According to the owner, they deposit the cash in their business bank account every two days.
Although they claimed that they do not keep a lot of cash in the shop, there is still no absolute
rule on whether they have a set maximum amount to be held in the cash register. There is a
possibility of the situation when there is already too much cash in the cash register before two
days, for example when the sales for the present day are higher than usual. This will expose
the shop to risks such as theft. The absence of a money safety box in the shop intensifies the
risk even if the cash register has less money because cash is simply too tempting for many
people, particularly people with financial needs. Plus, the cash float in the cash drawer might
even get mixed up in the cash sales transaction when there are no proper rules in cash
management.

6.3 RECOMMENDATIONS

Therefore, in order to solve this issue, we would recommend the business to approach
a university or polytechnic student to get a trainee. As a business owner, she should focus on
running and managing the business. For the time being, to save some budget, they can obtain
a trainee with an accounting background to assist Brew! Coffee & Bakery in handling the
accounting work. Since every semester there will be accounting students applying for their
internships, this business might open this application by offering the interns to do filing and
preparing the accounting statements. They can actually give a reasonable allowance to the
students such as RM400 and above. It is better for them to work with Brew! Coffee & Bakery,
which is an SME rather than doing an internship at a company that is not related to accounting.
At least they can learn something such as filing that is very related to the accounting
background. Plus, with the help of the interns, there would be no problem for Brew! update
the SOPL regularly and monthly and also, can help to reduce the workloads of the owners.
The owner just needs to train the intern a little bit and check once the intern has done their
job. However, in the future, when the business is growing, then, they should hire at least one
accounting clerk to help them to do the accounting work or otherwise, they may shift the roles
of the intern from being the trainee to becoming their permanent employee.

As for the recommendation on the second issue, which is lack of investment in

machinery, we would like to recommend Brew! Coffee & Bakery to apply for a grant in order
to get funds for the equipment. This is because taking the next step to purchase new
equipment can be a hard step to take and a big risk. There are a few grants that are available

18
for SME to apply for. Firstly, we suggest they apply for the Business Accelerator Programme
(BAP). The Business Accelerator Programme is an integrated assistance programme aimed
at enhancing the capabilities of small and medium enterprises (SMEs) through business
advisory services and financial support. This programme supports a wide range of capability
building initiatives to assist SMEs to grow and expand their businesses locally and globally.
Brew! can apply for their Matching Grant. Here is the link so that the owners can access to get
the information https://www.smecorp.gov.my/index.php/en/programmes1/2015-12-21-10-03-
39/bumiputera-enterprise-enhancement-programme-beep/86-program-sme/4050-business-
scale-up-programme-biz-up-programme. They may also contact the person in charge to get
more detailed information about BAP on 1300-30-6000. Next, Brew! Coffee & Bakery may
also apply Business Financing Scheme (SPiM) which this grant also provides financial support
for the investment of machinery. SPiM objective is to provide business financing facilities to
Bumiputera entrepreneurs in major sectors such as Trade, Services and Manufacturing. One
of the terms and conditions is to have a valid business registration (SSM). For further
information here is the link to the website https://www.mara.gov.my/en/index/ent-
menu/support-facilities/ent-business-finance/spim/#tab-id-1 and contact them on 03 2613
2000. Brew! Coffee & Bakery is in an excellent position to utilize this grant as they have been
in the business industry for more than one year.

Lastly, the recommendation for the third issue is to establish a proper cash handling
policy that can help protect a business from fraud and embezzlement by protecting the
organization, the employee, and preventing fraud in the business. It is the responsibility of
management to ensure that the organization's cash assets are safe. It is advisable for Brew
Coffee Bakery to set the maximum amount to be held in the cash register. If the money
exceeds the amount within two days, they should take the initiative to deposit the cash
immediately. As an extra precaution, the cash should be double counted once more before
depositing into the bank. Nonetheless, it is a better initiative to deposit cash daily as a safer
option. As other alternatives in case of the situation when the cash is unable to transfer to the
bank immediately, for the meantime, the extra will need to be put somewhere secure, such as
a drop safes box. Pulling excess money from the cash drawer during a shift is part of balancing
the register, and it is a good practice of cash management. On some days, Brew! Coffee &
Bakery needs to reduce the amount of money on the cash register especially useful during
heavy sales times like during the holiday, celebrations and shopping season. Although every
business wants high amounts of cash rolling in, it is best not to have it too visible for safety
reasons. Subsequently, to control the cash float and avoid theft, the amount of cash float
required in the register should be determined at the beginning. These rules should specify the
particular types of expenses for which the float will be used, the amount of money, and the

19
frequency with which it will be topped up. Cash floats should be monitored by a custodian,
who is responsible for keeping accurate records of any change in cash floats. Additionally,
employees must be informed about the float establishment and obtain the custodian's
approval before using the cash float.

20
7.0 CONCLUSION

We can conclude that this SULAM project has given us more understanding than
before about how small-medium enterprises just like Brew! Coffee & Bakery operates in terms
of their marketing and selling department, production and operation department,
administration, human resources and research & development department and also their
finance department. Even though Brew! Coffee & Bakery just entered the market recently,
they managed to get attention from various customers by advertising their store in social media
such as Instagram. It is very inspirable since the owners are bravely take the opportunities to
open their own business at such young age.

In this SULAM project, we also found a few issues that related to each department and
suggested some solutions on how to improve in their business. If the owners of Brew! Coffee
& Bakery takes consideration our suggested solutions, it a little bit might help their business,
Brew! Coffee & Bakery to grow further in future. We hope that Brew! Coffee & Bakery will keep
success in the future as they have a great potential to grow and expand their business even
further across the country.

21
8.0 REFERENCES

1. Davis, B. (2020, January 22). Customer Loyalty Programs for Coffee Shops and Cafes.
Retrieved from stampme: https://www.stampme.com/blog/customer-loyalty-programs-
for-coffee-shops-and-cafes

2. Henricks, M. (2017, March 22). Can Membership Business Models Help Your
Company Grow? Business Class: Trends and Insights | American Express. Retrieved
July 7, 2022, from https://www.americanexpress.com/en-us/business/trends-and-
insights/articles/can-membership-business-model-help-company-grow/
3. Indeed Editorial Team. (2022, April 29). 6 sales department functions (Plus objectives
and importance). Indeed Career Guide. Retrieved July 11, 2022, from
https://uk.indeed.com/career-advice/career-development/sales-department-functions
4. Kemp, S. (2022, February 15). Digital 2022: Malaysia. DataReportal – Global Digital
Insights. Retrieved July 6, 2022, from https://datareportal.com/reports/digital-2022-
malaysia
5. Kim, G. (2022, April 13). The Importance of An Effective Marketing Strategy in
Reaching Your Business Goals. Entrepreneur. Retrieved July 7, 2022, from
https://www.entrepreneur.com/article/422521
6. Milano, S. (2017, November 21). How Important Is a Marketing Budget? Small
Business - Chron.Com. Retrieved July 7, 2022, from
https://smallbusiness.chron.com/important-marketing-budget-61627.html
7. Twin, A. (2021, November 10). Everything Marketing Entails. Investopedia. Retrieved
July 11, 2022, from https://www.investopedia.com/terms/m/marketing.asp

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9.0 APPENDICES

9.1 FLOW OF SULAM PROJECT

Gantt Chart (W: Week)

W W W W W W W W
Activities 8 9 10 11 12 13 14 15

Researching and contacting businesses to participate

in the project
i. Brew! Coffee & Bakery
ii. Liaison: Jigu Junaidi Anak Dain
Formation of group
Designation of project leader, host, moderators and
slides presenter, Google Meet host, background
designer
Leader: Jigu Junaidi Anak Dain
Host: Jigu Junaidi Anak Dain
Team representatives:
1. Valerie Johnny (Marketing Department)
2. Samantha Jayne Anak Peter Lajang (Operation
and Production Team)
3. Noor Izzati Nadhirah Binti Ahmad Shikri
(Administrative, Human Resources and
Research & Development)
4. Nur Farhanah Binti Abdul Kadir (Finance
Department)
Google Meet moderator:
1. Hairol Bariah Binti Darahman
Background designer:
1. Farah Nur Iman Binti Mantaib
Tentative:
1. Jigu Junaidi Anak Dain
Preparation of interview questions and getting
feedbacks from Madam Susana

23
Interview session with Brew! Coffee and Bakery
Date: 23rd June 2022
Time: 8.00pm – 9.30pm
Analysis of interview session
Preparation of presentation session
Preparation of report
Class presentation session
Date: 12th July 2022
Time: 2.00pm to 5.00pm
Submission of Group Advisory Report
Date: 17th July 2022

24
9.2 TASK DELEGATION

9.2.1 MARKETING AND SELLING

ACTIVITIES PERSON IN CHARGE

Interview Session 1. Adeline Ivy Loimon – Prepare questions and ask
questions
2. Farah Nur Iman Binti Mantaib – Prepare questions, ask
questions and create background for interview session
3. Jigu Junaidi Anak Dain – Prepare questions, ask
questions, prepare tentative and leader for all groups
4. Rose Sheila Sabriena Binti Amir Hamza – Prepare
questions and ask questions
5. Valerie Johnny – Prepare questions, ask questions
and group representative
SULAM Presentation 1. Adeline Ivy Loimon – Recommendation 1 and 2
2. Farah Nur Iman Binti Mantaib – Problem statement
3. Jigu Junaidi Anak Dain – Strength
4. Rose Sheila Sabriena Binti Amir Hamza – Introduction,
Conclusion
5. Valerie Johnny – Recommendation 3 and 4
SULAM Business 1. Adeline Ivy Loimon – Recommendation 1 and 2
Advisory Report 2. Farah Nur Iman Binti Mantaib – Problem statement,
Appendices, Finalization of report
3. Jigu Junaidi Anak Dain – Introduction, Background,
Strength
4. Rose Sheila Sabriena Binti Amir Hamza – Introduction
5. Valerie Johnny – Recommendation 3 and 4

25
 9.2.2 PRODUCTION AND OPERATION

ACTIVITIES PERSON IN CHARGE

Interview Session 1. Bibiana Anak Green - Prepare and ask questions
2. Dayang Athirah Binti Arbyudin – Prepare and ask
questions
3. Nur Atiqah Binti Amir - Prepare and ask questions
4. Samantha Jayne Anak Peter Lajang - Prepare and ask
questions, group representative
SULAM Presentation • Bibiana Anak Green – Prepare slides. Strength 2,
Problem Statement 4 and Recommendation 4
• Dayang Athirah Binti Arbyudin – Introduction to
Operation and Production, Strength 1, Problem
Statement 2 and Recommendation 2
• Nur Atiqah Binti Amir – Strength 4, Problem Statement
1 and Recommendation 1
• Samantha Jayne Anak Peter Lajang – Background of
SME, Strength 3, Problem Statement 3:and
Recommendation 3
SULAM Business 1. Bibiana Anak Green – Strength 3, Problem Statement
Advisory Report 3 and Recommendation 3
2. Dayang Athirah Binti Arbyudin – Introduction, Strength
2, Problem Statement 1 and Recommendation 1
3. Nur Atiqah Binti Amir – Strength 4, Problem Statement
4 and Recommendation 4
4. Samantha Jayne Anak Peter Lajang – Strength 1,
Problem Statement 2 and Recommendation 2

26
 9.2.3 ADMINISTRATION & HUMAN RESOURCES

ACTIVITIES PERSON IN CHARGE

Interview Session 1. Noor Izzati Nadhirah Binti Ahmid Shikri – Prepare and
ask questions, Team representative
2. Nur Amira Syahira Binti Mutaib – Prepare and ask
questions
3. Nur Arllyzah Binti Jukeply @ Zulkefly – Prepare and
ask questions
4. Raihana Syawaleeya Binti Rusli – Prepare and ask
questions
5. Safawatie Binti Dason – Prepare and ask questions

SULAM Presentation 1. Noor Izzati Nadhirah Binti Ahmid Shikri – Problem

Statement & Recommendation
2. Nur Amira Syahira Binti Mutaib – Problem Statement
& Recommendation
3. Nur Arllyzah Binti Jukeply @ Zulkefly – Problem
Statement & Recommendation
4. Raihana Syawaleeya Binti Rusli – Strengths
5. Safawatie Binti Dason - Introduction
SULAM Business 1. Noor Izzati Nadhirah Binti Ahmid Shikri – Problem
Advisory Report Statement & Recommendation
2. Nur Amira Syahira Binti Mutaib – Problem Statement
& Recommendation
3. Nur Arllyzah Binti Jukeply @ Zulkefly – Strengths,
Problem Statement & Recommendation
4. Raihana Syawaleeya Binti Rusli – Strengths
5. Safawatie Binti Dason - Introduction

27
 9.2.4 FINANCE

ACTIVITIES PERSON IN CHARGE

Interview Session 1. Faridah Hanum Ali – Prepare and ask questions
2. Hairol Bariah Binti Darahman – Google Meet
Moderator
3. Khairunnisa Binti Warahap @ Wahab – Prepare and
ask questions
4. Nur Farhanah Binti Abdul Kadir – Group
representative, prepare and ask questions
5. Siti Masyitah Binti Tuah – prepare and ask questions
SULAM Presentation 1. Faridah Hanum Ali - Prepare slides, problem
statements & recommendations
2. Hairol Bariah Binti Darahman – Introduction, strengths
3. Khairunnisa Binti Warahap @ Wahab – Prepare
slides, problem statements & recommendations,
conclusion
4. Nur Farhanah Binti Abdul Kadir – Problems statements
& recommendations
5. Siti Masyitah Binti Tuah – Strengths
SULAM Business 1. Faridah Hanum Ali – Problem statements &
Advisory Report recommendations
2. Hairol Bariah Binti Darahman – Introduction, strengths,
conclusion
3. Khairunnisa Binti Warahap @ Wahab – Problem
statements & recommendations
4. Nur Farhanah Binti Abdul Kadir – Problem statements
& recommendations
5. Siti Masyitah Binti Tuah – Strengths

28
9.3 INTERVIEW QUESTIONS

DEPARTMENT QUESTIONS
Marketing and Selling 1. In terms of your promotion and marketing strategy, what
is the medium and strategy do you use to promote your
business?
2. Do you have plans on pursuing to other platforms such as
food delivery services and catering services to promote
your product?
3. Why do you use Instagram specifically as your main
marketing strategy?
4. Do you allocate funds for advertising/marketing
purposes?
5. What kind of promotional methods have worked best/
worst for you? (eg. promotions like buy 1 free 1 etc)
6. Do you have membership programmes for your loyal
customers?
7. Based on your vision and mission, does the promotional
work that you use gave a positive impact on the business'
performance?
8. Do you keep track of your performance on the marketing
strategy that you used? (eg. if you usually promote on
Instagram, do you check your insights to see how many
people have already seen your post?)
9. What kind of contents do you usually post on Instagram
or only use it for promotional works?
Production and 1. How was the transition of operation from bakery to
Operation coffee café?
2. How do you make sure your operation run smoothly
especially during the MCO and now? (eg: operation
hour, production, etc)
3. Does your café perform quality checks on materials or
products? And how do you maintain the quality?
4. May I know, how many suppliers do you have? (Do you
have experienced problems in negotiating with suppliers
to get raw materials?)

29
 5. How do you manage the operating budget and wastage
to keep it at minimum level?
6. Is there any internal control taken for the operation
process?
7. Are there any specific policies established in the
operation?
8. Do you have any contingencies plan? (eg: when there is
a scarce of raw materials)
9. Since your shop also sells dessert, do you also make
the dessert or are you partnered with other bakeries?
10. If yes, do you have any problems with making contracts
with other parties?
11. Does your menu keep changing according to the festive
seasons and if so, how do you get the inspiration?
12. You mentioned earlier about the supplies from China,
what are the supplies that your ordered and how did you
handle with delay of those supplies?
Administration, 1. How many staffs you currently have and what is their
Human Resources scope of work?
and Research & 2. How many of your staffs that stay since you first start the
Development operation?
3. While running your business, do you ever face any staff
shortage?
4. How do you hire your staffs especially for the business
operation? Do you look for someone with past
experiences?
5. Do you hire part time/full time staffs?
6. Do you provide any training to your newly hired staff?
Who is in charge for their training? Does that person in
charge have any past experiences?
7. Have you previously experienced any difficulty while
hiring or training your staff and how did you overcome it?
8. Can you share with us what is the benefits that you
implement to retain your staffs? Is there any benefit
provided such as EPF/bonus?

30
 9. How do you track or monitor your employees’
attendance or performance?
10. How do you divide staffs during public holiday session?
Finance 1. How do you record your business? Is it manually, semi-
manually, or using a computerized system? (If manual:
who is in charge of the recording? If semi-manual/ using
a computerized system: What software did you use?)
2. As a business owner, do you pay yourself by using
particular accounts for salary or take it from the business
profit?
3. If you withdraw any inventory or cash for your personal
use, do you record it in your business transactions?
4. How do you manage your cash float? Do you bank in the
cash daily or a day or you hold more than one week?
5. How do you monitor in terms of payment for the supplier?
Do you have proper system to check it?
6. If you have sufficient cash or excess cash, apart from
using the cash for operational working capital, what is
your way of doing investment?

31
9.4 STUDENTS’ NAME LIST

BIL NAME STUDENT ID

1 ADELINE IVY LOIMON 2020614904
2 BIBIANA ANAK GREEN 2020899004
3 DAYANG ATHIRAH BINTI ARBYUDIN 2020459022
4 FARAH NUR IMAN BINTI MANTAIB 2020461722
5 FARIDAH HANUM ALI 2020899048
6 HAIROL BARIAH BINTI DARAHMAN 2020816832
7 JIGU JUNAIDI ANAK DAIN 2020455732
8 KHAIRUNNISA BINTI WARAHAP @ WAHAB 2020483414
9 NOOR IZZATI NADHIRAH BINTI AHMID SHIKRI 2020837654
10 NUR AMIRA SYAHIRA BINTI MUTAIB 2020614478
11 NUR ARLLYZAH BINTI JUKEPLY @ ZULKEFLY 2020614598
12 NUR ATIQAH BINTI AMIR 2020985583
13 NUR FARHANAH BINTI ABDUL KADIR 2020878872
14 RAIHANA SYAWALEEYA BINTI RUSLI 2020872078
15 ROSE SHEILA SABRIENA BINTI AMIR HAMZA 2020496324
16 SAFAWATIE BINTI DASON 2020449502
17 SAMANTHA JAYNE ANAK PETER LAJANG 2020899122
18 SITI MASYITAH BINTI TUAH 2020816446
19 VALERIE JOHNNY 2020608776

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9.5 GOOGLE MEET SESSION WITH OWNERS OF BREW! COFFEE AND BAKERY

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9.6 CLASS PRESENTATION SESSION

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PRODUCTION AND OPERATION DEPARTMENT

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MARKETING AND SELLING DEPARTMENT

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ADMINISTRATION, HUMAN RESOURCES AND RESEARCH & DEVELOPMENT
DEPARTMENT

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FINANCE DEPARTMENT

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