ACCOUNTING THEORY IN PRACTICE REPORT

CASE STUDY IN CAFE TYGA PER AMPAT

Lecturer: Elok Heniwati, PhD

Group Member 5
1. Maria Yoaneta Tia (B1034211018)
2. Vallencia (B1034211029)
3. Warna (B1034211038)

ACCOUNTING STUDY PROGRAM

(REGULER A - INTERNATIONAL CLASS)
FACULTY OF ECONOMICS AND BUSINESS
UNIVERSITAS TANJUNGPURA
2023
 Foreword

We would like to express our gratitude to Allah SWT, who has given us His mercy and
grace so that we can complete this research report smoothly and on time. This research report
is entitled "CASE STUDY IN CAFE TYGA PER AMPAT". The preparation of this report is in order to
fulfill the final assignment of the theoretical accounting course taught by Mrs. Elok Heniwati,
PhD.
The preparation process cannot be separated from help, direction and input from
various parties. For this reason, we would like to thank you very much for all your participation
in completing this report.
However, the author realizes that there are still many shortcomings and errors in writing
this report, both in terms of punctuation, grammar and content. Therefore, the researchers
openly accepts all criticism and positive suggestions from readers. Researchers hope that this
report will be useful for society in general, and for ourselves in particular.

Pontianak, 2 December 2023

Researchers
 Table of Content

Foreword.................................................................................................................................2
Table of Content...................................................................................................................... 3
Abstract...................................................................................................................................5
Chapter 1.................................................................................................................................6
A. Background...........................................................................................................................6
B. Problem Statement...............................................................................................................8
C. Purpose.................................................................................................................................9
Chapter 2...............................................................................................................................10
A. Entity Category................................................................................................................... 10
B. Entity Profile....................................................................................................................... 10
C. Entity Structure...................................................................................................................12
D. Entity Activities................................................................................................................... 14
Chapter 3...............................................................................................................................17
Chapter 4...............................................................................................................................18
A. Asset................................................................................................................................... 18
B. Liability................................................................................................................................23
C. Equity.................................................................................................................................. 23
D. Income................................................................................................................................24
E. Expense............................................................................................................................... 26
Chapter 5...............................................................................................................................28
A. Summary.............................................................................................................................28
B. Recommendation............................................................................................................... 28
References.............................................................................................................................29
 Abstract

The aim of this research is to determine the extent to which accounting is applied in
presenting financial reports at the Tyga Per Ampat coffee shop business entity in the city of
Pontianak, West Kalimantan. The data collected is primary data. The data collection techniques
in this research are interviews and documentation. After all the data has been collected, the
data is analyzed using a descriptive method so that it is easy to determine the suitability of the
application of accounting in presenting financial reports at the Tyga Per Ampat coffee shop
business entity. The results obtained by the researchers are (1) the financial reports carried out
by the Tyga Per Ampat cafe entity are still in a traditional and very very simple way, namely on a
basic basis (2) the financial reports of the Tyga Per Ampat cafe are not in accordance with SAK
or ETAP accounting standards ( 3) from the beginning of planning, the establishment until the
continuity of the establishment of the Tyga Per Ampat cafe business entity, it has never had any
current liabilities or non-current liabilities.

Keywords: financial reports, coffee shop, application of accounting

 Chapter 1

Introduction

A. Background

Accounting plays an important role in an entity because accounting is a media of

communication. Accounting produces information that explains an entity's financial
performance in a certain period and the entity's financial condition on a certain date.
Accounting information is used by business entities to help make predictions of future
performance. Based on this information, various parties can make decisions related to
the entity. Accounting is not only for business entities but all entities require accounting,
each entity needs to report financial conditions and performance from financial aspects.
Accounting information has an important role in achieving business success, including
for small businesses.
A company, whether small, medium or large scale, is founded with the aim of
making a profit. The company carries out a series of economic activities with the
ultimate aim of making a profit. The results of the company's activities and activities will
be described in a report prepared and presented by the company. When creating this
report it is called a financial report.
Accounting in its application is based on basic accounting concepts. According to
Sugiarto (2014:54) in Cahyo (2021) the basic accounting concepts are: (1) The concept of
a business entity, which is a separate entity from interested parties such as owners,
creditors and other interested parties. (2) The concept of accounting period, which
means that financial reports must be able to reflect the condition of the company within
a certain period or period. (3) The concept of business continuity, it is assumed that the
company will continue to operate without any intention to dissolve.
Along with the development of the business world, many forms of small,
medium to large scale businesses have emerged. According to Law no. 20 of 2008
concerning UMKM, Usaha Mikro Kecil Menengah (UMKM) are one of the leading driving

6
forces in economic development. Because UMKM are very vital in creating growth and
jobs. Small and medium businesses do not find it difficult to adapt to the ups and downs
of market demand. And these small and medium businesses are faster in creating jobs
compared to other business sectors.
The culinary business is very popular with Indonesian people because various
culinary businesses have been formed in Indonesia. One of the culinary businesses that
is currently in demand in Indonesia is the coffee drink or coffee shop business, where
consumer interest in coffee drinks is increasing. Cafes or coffee shops are starting to
appear among us from remote villages to city centers. A cafe is a small shop whose main
focus is selling coffee with additional snacks which has an adequate place to sell.
A coffee shop business is a business that operates in the trading business sector.
Opening a coffee shop business creates a promising and profitable business opportunity
that has great potential when it gets the right market. In Pontianak itself, many coffee
shop businesses were founded by millennials. Coffee shops are also a business that is
accepted by all groups, many people choose coffee shops to unwind and find a place for
inspiration. So currently many coffee shop businesses are increasing and developing
because they find the right market for all groups.
The incident of missing time to drink a cup of coffee led to the emergence and
development of the culture of drinking coffee through the forced cultivation system
introduced by the Dutch government in 1830, although initially it was only carried out by
adults and was dominated by men. Thus, drinking coffee has long been an established
activity among Indonesian society. Moreover, thanks to developments in food packaging
technology, coffee operations can be easily carried out almost anywhere and at any
time. Drinking coffee has been a habit of Indonesian people since ancient times.
Managing a cafe business also requires financial management which is one of the
tasks of competition, business development and profit seeking, so that entrepreneurs
can develop their business. Bookkeeping in a cafe, where accounting standards are not
used, is one of the most common transactions, where only simple accounting is carried
out, which includes the purchase of goods purchased on a business trip, but does not

7
 take into account profit or loss. Having accounting standards can separate business
money and family money, because by separating business money and family money, you
will definitely know the profits every day.
The financial report of a coffee shop is the result of the accounting process which
can be used as a benchmark for the coffee shop's performance. One way to find out
financial performance is to analyze the financial statements, because this can provide
information about financial inflows and outflows which are usually reflected in the cash
flow report.
Cash flow is an important part of a business that wants to continue operating,
because without cash flow the cafe's survival stops. Therefore, one piece of information
that is useful for management in decision making is cash flow report information. The
cash flow statement does not replace the balance sheet or profit and loss statement,
because these three reports provide different benefits. The balance sheet shows the
assets owned and their financing, while the profit and loss statement shows information
about the company's performance which is reflected in the company's total profit for
the financial year. These reports complement each other for better decision making. The
more information about financial reporting that is relevant to decision making, the
better the decisions will be.
With the things that have been described, the author intends to carry out an
analysis of one of the cafes in Pontianak, namely the Tyga per Ampat cafe with the aim
of analyzing the financial activities carried out by this entity.

B. Problem Statement

From the background of the problem described above and the results of temporary
observations made by the authors in the field, it can be formulated that how accounting
is implemented in coffee shop businesses in Pontianak is in accordance with the basic
concepts of Accounting. Therefore the problem statement are
1. How to define Tyga Per Ampat's cafe assets, liability, equity, expense, and
income?

8
 2. How is Tyga Per Ampat cafe's assets, liability, equity, expense, and income
recognized?
3. How to measure the assets, liability, equity, expense, and income of the Tyga Per
Ampat cafe?
4. What is the form of presentation of Tyga Per Ampat cafe's financial reports?
C. Purpose

The purpose of this research was to determine the suitability of the application
of accounting in the Coffee Shop business in Pontianak accordance with basic accounting
concepts. Therefore the purpose of this research are
1. To know how to define Tyga Per Ampat cafe assets, liability, equity, expense, and
income
2. To know how the Tyga Per Ampat cafe assets, liability, equity, expense, and
income are recognized
3. To know how Tyga Per Ampat cafe assets, liability, equity, expense, and income
are measured
4. To know how to present Tyga Per Ampat cafe's financial reports

9
 Chapter 2

Description of Entity

A. Entity Category

The coffee shop business in Indonesia continues to experience growth in various

places from remote villages to cities, especially in the city of Pontianak where in every
corner of the city and alley you can easily find coffee shops with various designs. The
increase and growth of the coffee shop business cannot be separated from the
continued increase in the number of Indonesian people who consume coffee. Along with
the emergence of the coffee trend among young people.
As for legally and organizationally, a coffee shop is one of the many business
entities that prioritize profit or gain for the sustainability of the business they run by
selling various coffee-based drinks and food as a mainstay menu at the Tyga Per Ampat
cafe, this cafe also managing financial records as a measurement and assessment of the
amount of profit they get, unfortunately financial recording is not an existing accounting
standard so it is a bit of an obstacle for researchers.

B. Entity Profile

Tyga Per Ampat is a cafe located in a residential area which offers a comfortable
place to enjoy drinks and food. This business was founded in early 2014. The idea for

10
Tyga Per Ampat was that when we saw the trend of coffee shops with espresso
machines in East Jakarta starting to get busy, there were still not many coffee shops that
provided coffee with espresso machines in Pontianak City. The situation is that many
coffee shops are full of visitors but still brew instant ground coffee and not a blend
directly from the bartender. This is what strengthens the desire to open a cafe whose
flagship product is coffee. Tyga Per Ampat is a business founded by brothers, whose
hobby is hanging out in coffee shops. They are Benjamin A. Lesil, James A. Lesil, Audy H.
Lesil, and Theosander Lesil.
Cafe Tyga Per Ampat has a large parking area for two-wheeled and four-wheeled
vehicles, there is an air-conditioned room directly adjacent to the bar area, so
consumers can see the process of mixing your coffee drink directly. For other areas, Cafe
Tyga Per Ampat provides an open space without walls with a lush roof. so that
consumers can enjoy fresh air and smokers can occupy this area without disturbing
other guests with cigarette smoke. Tyga Per Ampat also provides a second floor which
has a beautiful view, the Grand Mujahidin Mosque building can be seen from the top of
the second floor. At night there is an area without a roof, consumers can enjoy drinks
and food under the roof of the stars and moon.

11
C. Entity Structure

Organizing is an important step to be implemented in a company because it is

one of the determinants of a company's success in facing competition in an increasingly
competitive business world. Every company facing this condition needs to have an
organizational structure, because with this organizational structure the company's
activities will be clear and focused.
In an organization, it will be determined where an activity will be carried out and
who will carry out the activity. With the right organizational structure, each individual
can be given authority and responsibility according to their respective skills and
experience. By having a clear and firm organizational structure, it is easier for company
leaders to supervise all activities and smooth the flow of work within the company
because each individual in the company clearly knows their respective duties and
responsibilities.
Likewise with Cafe Tyga Per Ampat, where carrying out all activities requires a
clear organizational structure so that employees can carry out all their work well in
accordance with their respective duties, authority and responsibilities. The
organizational structure of Cafe Tyga Per Ampat can be described as follows:

Picture 4.1
Cafe Tyga Per Ampat
Organization Structure

12
 Source: Cafe Tyga Per Ampat
The duties and responsibilities of each section in Cafe Tyga Per Ampat are as follows
1. Cafe Head
The leader of Cafe Tyga Per Ampat is Benyamin A Lesil, who has the
authority and responsibility to carry out and manage overall business activities.
The main tasks are:
a. Lead and provide direction to subordinates in carrying out their duties
and coordinate every part of the company so that they can work together
well so that they can provide good results for the company and
employees.
b. Receive all reports from subordinates relating to business activities
carried out and make improvements if errors occur in the company.
2. Marketing
The marketing manager is James A Lesil. This section is responsible for
smooth marketing, starting from preparing production results for marketing to
delivering products that have been ordered by consumers.
3. Financial department
This section is headed by Audy H Lesil. This section is responsible for
company archives and is tasked with taking care of all company administration,
recording all transactions that occur and making financial reports so that the
company's income and expenses can be controlled.
4. Production Department
The production department is led by Theosander Lesil who is also the
Head Barista. The responsibility of the production department is to ensure a
smooth production process, starting from preparing raw materials, materials,
controlling production equipment, checking production results and controlling
cleanliness during coffee production.
5. Waiters

13
 Waiters are people who are in charge or work in the field of serving, in
this case food and drinks or at least delivering dishes to customers.
6. Cashier
Cashier is someone who is a cash holder or a person whose job is to
receive and pay money, record all transactions, and check the order amount
upon receipt of payment.
7. Head Barista
The head barista's job is to mix and make coffee ordered by consumers,
serving all kinds of drinks, not just coffee. measuring how much temperature and
pressure is needed to make various types of coffee and making and serving
drinks that use milk mixtures
8. Kitchen Staff
The kitchen staff is responsible for preparing food ordered by customers,
starting from the cooking and plating process. Keeping the kitchen clean, cooking
and serving hygienic is the job of kitchen staff.

D. Entity Activities

This coffee shop business entity is open from 9 am to 12 pm which involves

buying and selling activities to rotate capital to get as much profit as possible. This coffee
shop is open from 9 am to 12 pm. Below are some of the activities at the Tyga Per
Ampat coffee shop.
1. Opening
Before visitors come to the Tyga Per Ampat cafe, employees first
come to prepare the cafe so it is ready to be visited, such as cleaning
every corner of the cafe, turning on the air conditioner, sweeping,
cleaning the kitchen, cleaning the toilet, mopping and tidying the tables
and chairs.
2. The preparation of food and beverage

14
 After the cafe has been cleaned and tidied up, the second stage is
to prepare drinks and food such as grinding coffee beans which can then
be brewed when ordered by visitors, cooking rice and so on.
3. Buying and selling activities
Usually at 9 am visitors arrive at the Tyga Per Ampat cafe, so the
waiters and kitchen staff will be busy with buying and selling activities,
the waiters will come to the visitors' tables with menu books and offer
food and drinks that are the best sellers from the Tyga Per Ampat cafe.
This, after visitors decide on the menu they choose, the kitchen staff will
make their food and drinks.

Sumber: cafe Tyga Per Ampat

4. Rolling shift
At the Tyga Per Ampat cafe, there are 2 shifts, namely the morning
shift from 7 am to 4 pm, while the afternoon shift is from 4 pm to 11 pm.
5. Live music
Every Saturday night starting from 8 pm at the Tyga Per Ampat
cafe, it always provides live music entertainment which is specially invited
and accepts cash payments.
6. Closing
At 11:20 at night, this cafe usually closes to accept orders from
visitors because in the remaining 40 minutes until 12 at night, the
employees will clean the cafe, such as picking up rubbish on visitors'
tables, washing dishes and tidying up outdoor tables and chairs. cafe

15
7. Daily Evaluation
A briefing will be held shortly after closing to find out the
performance on that day, which can be used as a benchmark for whether
the target has been achieved or not, while the minimum target for visitors
coming is a minimum of 100 people per day from morning to evening.
8. Monthly Evaluation
Apart from daily briefings, Cafe Tyga Per Ampat also holds
monthly briefings to measure performance, profit and loss in a month.

16
 Chapter 3

Methodology

A. Location and Subjects Research

This research was conducted at the Tyga per Ampat cafe which is located in the south
Pontianak area, precisely on Jl. Pangsemangai No. 16.
B. Data Collection Techniques
The data collection techniques used in writing are as follows:
1. Structured interviews using data that has been prepared to complement
secondary data.
2. Documentation, by collecting data through taking documents in the form of a
financial report.

C. Types and Sources of Data

To strengthen this research, the types of data that can be collected in this research are
divided into two, namely as follows:
1. Primary data, data obtained directly from respondents through interviews with
the coffee shop owners
2. Secondary data, data obtained from respondents, namely daily recording books
(cash books) from the coffee shop business owners.

17
 Chapter 4

Result and Discussion

A. Asset

Tabel 4.1. List of fixed assets of cafe Tyga Per Ampat

NO DAFTAR ASET HARGA

1 MESIN KOPI TOFFIN Rp71,800,000

2 1 SET MEJA BAR & RAK DINDING Rp23,000,000

3 GRIDER EUREKA Rp15,000,000

4 PARTISI KACA Rp10,600,000

5 KURSI INFORMA ACE HARDWARE Rp1,737,000

6 RAK INFORMA ACE HARDWARE Rp3,326,400

7 ACCESSORIS (1) Rp11,011,000

8 ACCESSORIS (2) Rp5,569,000

9 KIPAS ANGIN, FLEXIBLE NOSE, BAK CUCI Rp9,800,000

10 AC 2 UNIT + PASANG Rp11,300,000

11 APLIKASI KASIR MOKA (1) Rp8,500,000

12 MEJA STAINLIS + PIPA AC Rp13,334,000

13 FREEZER + TV Rp7,750,000

14 SIGN NEON BOX Rp9,000,000

15 MESIN GRINDER HARIO BY TOFFIN Rp3,600,000

16 MANUAL BRUW & TEMPELAN KACA Rp4,705,000

17 MEJA, KIPAS, MEJA TINGGI, BUNGA, MEJA CAFE Rp10,970,000

18
18 PERALATAN Rp19,600,000

19 POWER MIXER & 2 SPEAKER Rp4,470,000

20 KIPAS ANGIN, MEJA HITAM TJ Rp190,000

21 SEALWARE PLAST, BAGUS KAIN LAP, BOTOL MINUM Rp309,000

22 GAS ELPIJI 12KG + TABUNG Rp900,000

23 NERO ARMATURA LED SPIKE SPOTLIGHT 6W (1) Rp840,000

24 PT ACE HARDWARE INDONESIA Rp516,000

25 BRUSH WITH SPONGE, VOLTAGE TESTER, UTENSIL Rp166,000

26 NERO ARMATURA LED SPIKE SPOTLIGHT 6W (2) Rp224,000

27 ANEKA MAKMUR Rp530,000

28 KOCOK TELUR PRESS, GELAS TAKAR Rp110,000

29 KUALI YIERTE, CORONG, CORONG FUJINEX, BAR COD Rp765,000

30 ORION BLEND Rp1,325,000

31 GLASS LUMINARC SALTO, TIME LESS, KUALI 43 CM Rp495,000

32 TABUNG + ISI ULANG Rp648,000

33 MANGKOK, W4300 HITAM, SKOP ES CREAM Rp417,000

34 SPEAKER HILL AUDIO, POWER MITER, KABEL YURITO Rp4,470,000

35 AKTIVE SUB WOOFER 12 WISDOM + KABEL AUDIO Rp3,000,000

36 KNOCK BOX, BARISTA CLOTH SET DG CAPPUCINO Rp887,000

37 GELAS 210 MAXIM, ARCOROC 200 ML Rp140,000

38 SMART SEAL RECTANGLE 2.8 L, TECHNO MONO Rp192,000

39 GELAS POLOS 180 CM, GELAS 22 OZ STARINDO Rp326,000

40 BANGUNAN Rp200,000,000

19
 Rp461,522,400

Tabel 4.2. List of depreciation of fixed assets of cafe Tyga Per Ampat

%
PENYUSUTA BEBAN
HARGA MASA N PER PENYUSUTAN/TAHU
NO DAFTAR ASET PEROLEHAN MANFAAT TAHUN N

1 MESIN KOPI TOFFIN Rp71,800,000 5 tahun 25% Rp17,950,000

1 SET MEJA BAR &

2 RAK DINDING Rp23,000,000 5 tahun 25% Rp5,750,000

3 GRIDER EUREKA Rp15,000,000 5 tahun 25% Rp3,750,000

4 PARTISI KACA Rp10,600,000 5 tahun 25% Rp2,650,000

KURSI INFORMA ACE

5 HARDWARE Rp1,737,000 5 tahun 25% Rp434,250

RAK INFORMA ACE

6 HARDWARE Rp3,326,400 5 tahun 25% Rp831,600

7 ACCESSORIS (1) Rp11,011,000 5 tahun 25% Rp2,752,750

8 ACCESSORIS (2) Rp5,569,000 5 tahun 25% Rp1,392,250

KIPAS ANGIN,
FLEXIBLE NOSE, BAK
9 CUCI Rp9,800,000 5 tahun 25% Rp2,450,000

10 AC 2 UNIT + PASANG Rp11,300,000 5 tahun 25% Rp2,825,000

APLIKASI KASIR
11 MOKA (1) Rp8,500,000 5 tahun 25% Rp2,125,000

MEJA STAINLIS +
12 PIPA AC Rp13,334,000 5 tahun 25% Rp3,333,500

20
13 FREEZER + TV Rp7,750,000 5 tahun 25% Rp1,937,500

14 SIGN NEON BOX Rp9,000,000 5 tahun 25% Rp2,250,000

MESIN GRINDER
15 HARIO BY TOFFIN Rp3,600,000 5 tahun 25% Rp900,000

MANUAL BRUW &

16 TEMPELAN KACA Rp4,705,000 5 tahun 25% Rp1,176,250

MEJA, KIPAS, MEJA

TINGGI, BUNGA,
17 MEJA CAFE Rp10,970,000 5 tahun 25% Rp2,742,500

18 PERALATAN Rp19,600,000 5 tahun 25% Rp4,900,000

POWER MIXER & 2

19 SPEAKER Rp4,470,000 5 tahun 25% Rp1,117,500

KIPAS ANGIN, MEJA

20 HITAM TJ Rp190,000 5 tahun 25% Rp47,500

SEALWARE PLAST,
BAGUS KAIN LAP,
21 BOTOL MINUM Rp309,000 5 tahun 25% Rp77,250

GAS ELPIJI 12KG +

22 TABUNG Rp900,000 5 tahun 25% Rp225,000

NERO ARMATURA
LED SPIKE
23 SPOTLIGHT 6W (1) Rp840,000 5 tahun 25% Rp210,000

PT ACE HARDWARE
24 INDONESIA Rp516,000 5 tahun 25% Rp129,000

BRUSH WITH
25 SPONGE, VOLTAGE Rp166,000 5 tahun 25% Rp41,500

21
 TESTER, UTENSIL

NERO ARMATURA
LED SPIKE
26 SPOTLIGHT 6W (2) Rp224,000 5 tahun 25% Rp56,000

27 ANEKA MAKMUR Rp530,000 5 tahun 25% Rp132,500

KOCOK TELUR
28 PRESS, GELAS TAKAR Rp110,000 5 tahun 25% Rp27,500

KUALI YIERTE,
CORONG, CORONG
29 FUJINEX, BAR COD Rp765,000 5 tahun 25% Rp191,250

30 ORION BLEND Rp1,325,000 5 tahun 25% Rp331,250

GLASS LUMINARC
SALTO, TIME LESS,
31 KUALI 43 CM Rp495,000 5 tahun 25% Rp123,750

TABUNG + ISI
32 ULANG Rp648,000 5 tahun 25% Rp162,000

MANGKOK, W4300
HITAM, SKOP ES
33 CREAM Rp417,000 5 tahun 25% Rp104,250

SPEAKER HILL
AUDIO, POWER
MITER, KABEL
34 YURITO Rp4,470,000 5 tahun 25% Rp1,117,500

AKTIVE SUB
WOOFER 12
35 WISDOM + KABEL Rp3,000,000 5 tahun 25% Rp750,000

22
 AUDIO

KNOCK BOX,
BARISTA CLOTH SET
36 DG CAPPUCINO Rp887,000 5 tahun 25% Rp221,750

GELAS 210 MAXIM,

37 ARCOROC 200 ML Rp140,000 5 tahun 25% Rp35,000

SMART SEAL
RECTANGLE 2.8 L,
38 TECHNO MONO Rp192,000 5 tahun 25% Rp48,000

GELAS POLOS 180

CM, GELAS 22 OZ
39 STARINDO Rp326,000 5 tahun 25% Rp81,500

40 BANGUNAN Rp200,000,000 5 tahun 25% Rp50,000,000

Rp461,522,400 Rp115,380,600

Table 4.2 above shows a list of fixed assets worth IDR 461,522,400. These fixed
assets have an estimated useful life of 5 years on average, so it is known that the
average annual depreciation is 25%, so it can be calculated that the depreciation for
2013 is IDR 115,380. 000

B. Liability

Based on the owner statement, from the beginning of cafe was build, the owners
never apply for any loan. All of the cafe losses that the cafe incurs will be covered by the
owners' personal finances.

C. Equity

Table 4.3 Statement of Owner’s Equity

23
 Statement of Owner's Equity

Owner's Capital Apr 3, 2013 Rp 500,000,000

Net income Rp 71,318,500

Ending Balance of Owner's Equity at Dec 31, 2013 Rp 571,318,500

Table 4.3 showing the Cafe Tyga per Ampat owner’s equity. The ending balance
of owner’s equity is Rp 571,318,500. The owner's equity calculation is obtained from the
owner's initial capital plus net income.

D. Income

Table 4.4 List of income

Rata-rata
Penerimaan/B
No Uraian Produk Penjualan/Bu Satuan Harga/Unit
ulan
lan

1 Espresso 70 Gelas Rp22,000 Rp1,540,000

2 Long Black 79 Gelas Rp22,000 Rp1,738,000

3 Es Kopi 3/4 157 Gelas Rp28,000 Rp4,396,000

4 Es Kopi Mania 89 Gelas Rp28,000 Rp2,492,000

5 Es Kopi Caramel 76 Gelas Rp28,000 Rp2,128,000

6 Cappuccino 178 Gelas Rp30,000 Rp5,340,000

7 Mochaccino 143 Gelas Rp33,000 Rp4,719,000

8 Affogato 99 Gelas Rp33,000 Rp3,267,000

9 Crème Brulee 78 Gelas Rp35,000 Rp2,730,000

10 Irish Coffee 64 Gelas Rp38,000 Rp2,432,000

24
11 Coldbrew Tonic 77 Gelas Rp35,000 Rp2,695,000

12 Lemon Squash 99 Gelas Rp27,000 Rp2,673,000

13 Vietnam Drip 67 Gelas Rp30,000 Rp2,010,000

Pour Over Local Bean

14 Selection 63 Gelas Rp35,000 Rp2,205,000

Pour Over International

15 Bean Selection 76 Gelas Rp40,000 Rp3,040,000

16 Cold Brew 76 Gelas Rp37,000 Rp2,812,000

17 Chocolate Cold/Hot 99 Gelas Rp30,000 Rp2,970,000

18 Ice Chocolate Mint 43 Gelas Rp35,000 Rp1,505,000

19 Sticky Affogato 78 Gelas Rp35,000 Rp2,730,000

20 Dinosaur 3/4 72 Gelas Rp38,000 Rp2,736,000

21 Tea Cold/Hot 90 Gelas Rp10,000 Rp900,000

22 Lemon Tea Cold/Hot 45 Gelas Rp20,000 Rp900,000

23 Coffee Caramel Frape 87 Gelas Rp27,000 Rp2,349,000

24 Coffee Hazelnut Frape 65 Gelas Rp44,000 Rp2,860,000

25 Coffee Vanila Frape 73 Gelas Rp44,000 Rp3,212,000

26 Chocolate Frape 77 Gelas Rp44,000 Rp3,388,000

27 Chocolate Mint Frape 45 Gelas Rp44,000 Rp1,980,000

28 Matcha Caramel Frape 86 Gelas Rp44,000 Rp3,784,000

29 Grilled Sausage 3/4 56 Piring Rp45,000 Rp2,520,000

30 Banana 3/4 71 Piring Rp25,000 Rp1,775,000

31 Tapai 3/4 88 Piring Rp25,000 Rp2,200,000

32 Spicy Tofu 3/4 45 Piring Rp28,000 Rp1,260,000

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 33 Lumpia 43 Piring Rp28,000 Rp1,204,000

34 Blueberry Cheese Cake 60 Piring Rp55,000 Rp3,300,000

Nasi Goreng Kampung

35 Tengah 70 Piring Rp25,000 Rp1,750,000

36 Nasi Goreng Kambing 3/4 48 Piring Rp45,000 Rp2,160,000

37 Kwe Tiaw Siram 3/4 52 Piring Rp40,000 Rp2,080,000

38 Mie Goreng 3/4 59 Piring Rp30,000 Rp2,360,000

39 Nasi Teri 3/4 41 Piring Rp23,000 Rp1,230,000

40 Bubur Ebi 3/4 41 Piring Rp23,000 Rp943,000

41 Aglio Olio 68 Piring Rp35,000 Rp1,564,000

42 Carbonara 67 Piring Rp40,000 Rp2,345,000

43 Mac N Cheese 40 Piring Rp45,000 Rp1,600,000

44 Kopi Hitam 45 Gelas Rp15,000 Rp2,025,000

45 Kopi Susu 186 Gelas Rp17,000 Rp3,162,000

46 Kopi Susu Es 154 Gelas Rp22,000 Rp3,388,000

47 Teh Tarik 56 Gelas Rp27,000 Rp1,512,000

Total Rata-rata
Penerimaan/Bulan 3641 Rp113,909,000

In Table 4.4, the average income of the cafe show for a month is Rp 113,909,000
with the total average sales per month at 31 December 2022 where that month is the
highest average income are 3641.

E. Expense

Table 4.5 List of Cafe’s Expenses

26
NO Description Total

1 Salary Expense Rp 14,400,000

2 Internet Expense Rp 430,000

3 Utility Expense Rp 3,000,000

4 Raw Material Expense Rp 24,760,500

Rp 42,590,500

Table 4.5 showing the cafe expenses for salary expense, internet, utility, dan raw
material expense with the total per month is Rp 42,590,500

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 Chapter 5

Conclusion

A. Summary

There are many business entities in Indonesia, one of which is the coffee shop
business entity, as we know, this profit business organization really prioritizes profits in
order to rotate existing capital so that this business can run sustainably. The importance
of structured financial reporting that is in accordance with existing accounting standards
in Indonesia so that it can easily overcome problems related to coffee shop
accountability at the Tyga Per Ampat cafe. Financial reports function as a form of
management accountability for resource management to internal and external parties.
In this research, the author conducted research at the Tyga Per Ampat coffee
shop in the city of Pontianak, West Kalimantan. Cafe Tyga per Ampat only records
receipts and logistics in a simple manner and has not implemented SAK ETAP and
implemented the cash basis method in its recording.

B. Recommendation

Based on the research that researchers have conducted at Cafe Tyga per Ampat, then
the recommendation can give are:
1. Researchers suggest that cafes can carry out financial accounting records
according to SAK ETAP standards and researchers also hope that cafes will carry
out financial records using financial applications to make financial recording
easier.
2. It is recommended that further researchers can make more complete financial
reports

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