Group 4 PBL Report

FACULTY OF ACCOUNTANCY
BACHELOR OF ACCOUNTANCY (HONOURS)
ACCOUNTING SYSTEM ANALYSIS & DESIGN (AIS 655)
PROBLEM BASED LEARNING
PREPARED BY:
NO MEMBERS STUDENT ID
1. MUHAMMAD HAFEZ BIN AMRAN 2019740585
2. NUR AZMINA BT AZLAN 2019862168
3. NURSHARMILA BEEVI BINTI ASAH 2022904737
4. NUR AZMIERA SHAMIMIE BINTI AZMI 2018891236
GROUP:
NACAB6B
PREPARED FOR:
MOHD BADRULHISHAM BIN ISMAIL
SUBMISSION DATE:
9TH JULY 2023
TABLE OF CONTENT
1.0 BUSINESS PROFILE AND ACTIVITIES 1

1.1 BUSINESS INFORMATION 1
1.2 MANAGEMENT TEAM 2
1.3 EMPLOYEES INFORMATION 2
1.4 BRANCH INFORMATION 5
1.5 PRODUCT INFORMATION 6
2.0 ANALYSIS 8
2.1 SALES TREND ANALYSIS BY MONTH 8
2.2 SALES ANALYSIS BY BRANCH 9
2.3 PROFIT ANALYSIS BY BRANCH 10
2.4 OTHER ANALYSIS - SALES ANALYSIS BY PRODUCT 11
2.5 OTHER ANALYSIS - PROFIT ANALYSIS BY PRODUCT 12
2.6 CUSTOMER ANALYSIS BY DEMOCHARTIC INFORMATION 13
2.7 CUSTOMER ANALYSIS BY PRODUCT 15
2.8 SALESPERSON PERFORMANCE BY SALES BY PRODUCT 16
2.9 SALESPERSON PERFORMANCE BY SALES BY BRANCH 17
2.10 SALESMAN RANKING 18
3.0 HIGHLIGHTS/ISSUES ARISING FROM THE ANALYSIS 19
4.0 RECOMMENDATIONS FOR EFFECTIVE SOLUTIONS ARISING FROM THE ISSUES 20
5.0 APPENDIX 22
5.1 THE ERD 22
5.2 JUSTIFICATION ON VISUALIZATION CHOSEN TO DISPLAY THE DATA ANALYSIS 26
5.3 REFERENCES 29
1.0 BUSINESS PROFILE AND ACTIVITIES
1.1 BUSINESS INFORMATION
Figure 1: Logo of Ederra

Skincare
Name of Business Ederra Skincare
No.18G, Ground & Mezzanine Floor, Platinum

Business Address
Mondrian, 128, Jalan Genting Kelang, 53300
Kuala Lumpur
Email ederraskincare@gmail.com
Telephone number 03-62116781
Website www.ederraskincare.com
Nature of Business Selling skincare
Date of Commencement 1 January 2019
Number of Branches 5 branches
Registration Number 004145252-A
Name of Bank Maybank Berhad
Bank Account Number 110098827521
VISION
Our vision is to help individuals feel more confident about their looks by being the
first choice for skincare, health, and well-being.
MISSION
We strive to provide holistic and natural solutions to help improve the quality of life
and well-being in a real and meaningful way.
1
1.2 MANAGEMENT TEAM
1.3 EMPLOYEES INFORMATION
GENERAL MANAGER
Name Mohd Shukri
B-3-12, Prima Setapak Condominium, Jalan Prima

Address
Setapak, Prima Setapak, 53300 Kuala Lumpur
Email mohdshukri@gmail.com
Telephone Number 013-4265001
Age 29 years
• Diploma in Accountancy
Academic Qualification
• Bachelor of Business Management
• Evaluating performance and productivity.

• Propose and monitor the strategic development of the
business.
• Making decision and authorization agreement.
• Certify all activities run efficiently using appropriate
Task and Responsibilities procedure.
• Responsible for the overall performance of the business.
• Managing day-to-day business operations.
• Creating and putting in place growth strategies.
• Performance and productivity evaluation
• Accounting and financial data analysis
2
SALES AND MARKETING MANAGER
Name Mohd Shafie
1130, 2, Jalan Mata Air 2, Taman Ayer Panas, 53300 Kuala

Address
Lumpur
Email mohdshafie@gmail.com
Age 29 years
• Diploma in Business
• Bachelor of Marketing & Communication
• Superintends the production of all marketing operations.

• Identify and developing the marketing strategy and plan.
• Recruits, selects, and trains employees to meet marketing
Task and Responsibilities and sales staff objectives.
• Contributes marketing and sales information to achieve
marketing and sales operational goals.
• Creates and executes a marketing action plan.
ACCOUNTING MANAGER
Name Muhammad Hafez bin Amran
Blok A4-2-9, Solaris Dutamas No.1, Jalan Dutamas 1,

Address
50480 Kuala Lumpur.
Email hafezamrann@gmail.com
Age 26
• Bachelor in Accountancy
• Create financial statements, business activity reports, and

forecasts.
• Keep detailed records of all business transactions.
• Examine the company's financial reports and look for
ways to cut costs.
Task and Responsibilities • Assisting management in financial decision-making.
• Be in charge of planning, budgeting, and reporting.
• Assist administration in ensuring that business operations
follow policies and regulations.
• Assist the operation in ensuring a smooth flow of goods
provision.
3
ASSISTANT ACCOUNTANT
Name Nur Azmina Binti Azlan
No 7, Jalan Usj 5/8 Subang Jaya, Uep 47610 Selangor.

Address
Email nurazminaazlan@gmail.com
Age 27
• Bachelor of Accountancy (Hons.)
• Reconcile invoices and look for errors.

• Create and maintain expense reports.
• Complete reimbursement forms
• Financial transactions should be entered into internal
databases.
Task and Responsibilities
• Examine spreadsheets for accuracy.
• Keep both digital and physical financial records.
• As needed, send invoices to customers and external
partners.
• Payroll documents must be reviewed and filed.
FINANCIAL ACCOUNTANT
Name Nur Azmiera Shamimie Binti Azmi
No 42, Jln Semarak 3B, Bukit Beruntung, 48300 Rawang,

Address
Selangor.
Email nurazmierashamimie@gmail.com
Age 26
• Bachelor in Accountancy
• Developing strategies to diminish financial risk.

• Prepare cash flow and financial statement of the
business.
• Deals with all the financial transactions in the business.
Task and Responsibilities • Handle the administration, operations and marketing
expenses in order for the business to be financially firm.
• Monthly, quarterly, and annual reports must be prepared.
• Accounting inconsistencies are monitored and reported
on.
4
TAX ACCOUNTANT
Name Nursharmila Beevi Binti Asah
Block A-17-21 Apartment Sri Penara Bandar Sri Permaisuri

Address
Cheras 56000 Wilayah Persekutuan Kuala Lumpur
Email Milabeevi10@gmail.com
Age 24
• Bachelor in Business Administration
• Prepare tax returns, payments, paperwork, and reports as

needed.
• Oversee and keep the company's tax database up to
date.
• Ascertain tax savings and advise profit-boosting
Task and Responsibilities
approaches.
• Examine tax regulations and propose policies to reduce
the tax burden.
• Maintain an eye on industry trends and tax changes.
• Prepare timely quarterly and annual tax returns.
1.4 BRANCH INFORMATION
Branch ID Branch Name Address

No.98, Jalan Indah 2, Tingkat Satu,
HQ001 Ederra Skincare Sungai Taman Sejati Indah, 08000 Sungai
Petani Petani, Kedah.
No 69, Jalan Tapah 9, 35000 Tapah,

BT001 Ederra Skincare Tapah
Perak.
3-25-01 Jalan Medan Bangi Sentral,

BT002 Ederra Skincare Bangi Seksyen 9, 43650, Bangi, Selangor.
No. 9, Jalan Raja Uda, Pusat

BT003 Ederra Skincare Butterworth Perniagaan Raja Uda, 12300,
Butterworth, Penang.
No. 147, Jalan Bandar, 20100 Kuala

BT005 Ederra Skincare Terengganu
Terengganu, Terengganu
No. 2, Jalan Roda 2, Skudai, 81300,

BT006 Ederra Skincare Johor
Johor Bahru, Johor.
5
1.5 PRODUCT INFORMATION
Product ID Product Picture Product Description
Advanced Snail 96 Mucin Power

Essence
AS1000
Cost per unit: RM25
Selling price per unit: RM32
Low pH Good Morning Gel

Cleanser
LP1001
Cost per unit: RM14
Acne Pimple Master Patch

AP1002 Cost per unit: RM10
BHA Blackhead Power Liquid

BB1003 Cost per unit: RM25
Centella Water Alcohol-Free Toner

CW1004 Cost per unit: RM17
Centella Blemish Cream

CB1005 Cost per unit: RM21
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Advanced Snail Mucin Gel
Cleanser
AS1006
Cost per unit: RM12
AHA 7 Whitehead Power Liquid

AW1007 Cost per unit: RM22
Clear Fit Master Patch

CF1008 Cost per unit: RM16
Pure Fit Cica Serum

PF1009 Cost per unit: RM28
Low pH Goodnight Soft Peeling

Gel
LP1010
Cost per unit: RM16
Two in One Poreless Power Liquid

TI1011 Cost per unit: RM23
Poreless Pad
PP1012 Cost per unit: RM16
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2.0 ANALYSIS
2.1 SALES TREND ANALYSIS BY MONTH
Figure 3: Sales Trend Analysis by Month
The chart above shows Ederra Skincare’s Sales Trend Analysis by Month from 2021 to
2022.For the year 2021, our company managed to make sales amounting to RM22,118. As
we can see from the above chart, the highest sales for 2021 was at RM2,304 and it was
recorded in August. Meanwhile, the lowest sales for that year was recorded in January
amounted to RM1,291. The pattern of sales for 2021 is quite consistent and does not really
fluctuate from month to month. This might have happened because of the Movement
Restrict Order (MCO) that has been implemented throughout the country. Thus, the
customers will only buy our products when they feel it is necessary to do so. On the other
hand, our sales might not be that high because of people still not recognizing our product
and lack of marketing from our company.
Next, for the year 2022, Ederra Skincare managed to make sales amounting to
RM30,387. The sales for 2022 is slightly increased compared to the sales of 2021 with the
difference amounted to RM8,269. As we can see from the above chart, the highest sales
made in June amounted to RM5,177. Meanwhile, the lowest sales for that year was at
RM548 and it was recorded in December. The pattern of sales for 2022 is inconsistent and it
fluctuates a bit highin June and the pattern goes down by the end of the year. This might have
happened because of MCO too. Many people are losing their jobs and they are scarce of
their source of income. Thus, they have to cut down some of their expenses in order to save
their money. On the otherhand, the sale in June was the highest because in that month, our
company has offered vouchers and discounts to the customers.
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2.2 SALES ANALYSIS BY BRANCH
Figure 4: Sales Analysis by Branch
The chart above shows Ederra Skincare’s Sales Analysis by Branch from 2021 to 2022.
EderraSkincare has 5 branches all around Malaysia and the main headquarter is located in
Kedah. All the branches have been located in Perak, Kuala Lumpur, Penang, Terengganu
and Johor.
As we can see from the above chart, the main headquarters (HQ001) and the branch in
Perak (BT001) have contributed the highest sales for both years. The main headquarters
(HQ001) contributed the total sales amounted to RM5,106 and it was the highest sales for
the year 2021. Meanwhile, the branch in Perak (BT001) has contributed the highest sales for
the year2022 which is the total sales recorded at RM7,736. We assume that for these two
branches, the locations are strategic and located at the main attraction. Thus, our products
are easily found by our customers. Besides, the competition for these two areas might not be
that high so our products can dominate the skincare market.
On the other hand, the branch in Penang (BT003) has contributed the lowest sales for
both 2021 and 2022 of RM1,847 and RM3,056 respectively. We assume that the location for
this branch is not strategic and less popular compared to the other branches. Thus, people of
that area might not have been exposed to our products. Overall, all the branches and the
main headquarters have shown an increasing pattern from 2021 to 2022.
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2.3 PROFIT ANALYSIS BY BRANCH
2652
1873
1623
1621
1580
1508
Figure 5: Profit Analysis by Branch
The chart above shows Ederra Skincare’s Profit Analysis by Branch. At the end of 2021,
the profit that has been made by Ederra Skincare was recorded at RM7,130. The main
headquarters in Kedah (HQ001) has contributed the highest profit for 2021 with a total profit
of RM1,621. We assume that the main headquarters has an effective strategy to maintain their
sales and profit as it was the first shop that has been launched by our company. Thus, it
already has its own customers and has a good reputation among its customers. The branch
from Penang (BT003) has contributed the least profit for the year 2021, amounting to RM532.
On the other hand, the profit that has been made by Ederra Skincare for 2022 was
recorded atRM9,752. The highest profit made by the branch in Perak (BT001) amounted to
RM2,652. Meanwhile, the branch from Penang (BT003) contributed the lowest profit for the
year 2022 as the branch only contributed RM821 from the total profit. The profit recorded
has increasedby RM2,622 from 2021 to 2022. This is probably because of the development
that has been made by Ederra Skincare in the management and marketing strategy in order
to promote the products to the public.
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2.4 OTHER ANALYSIS - SALES ANALYSIS BY PRODUCT
Figure 6: Sales Analysis by Product
According to the bar chart, consumers favour to purchase Centella Blemish Cream
(CB1005). Centella Blemish Cream (CB1005) from the year 2022 has the highest sales
documented between 2021 and 2022, with a total revenue of RM4,856. This demonstrates
that the majority of consumers prefer to purchase that type of product. Often these
consumers enjoy Centella Blemish Cream because it is best suited for all skin kinds and can
be consumed by people of all ages. Two in One Poreless Power Liquid (TI1011) is indeed
the least popular Ederra Skincare product, with the lowest revenues in both 2021 and 2022.
According to the bar chart, just about all product lines have an increasing pattern in 2022 as
comparison to 2021, indicating that the product development team must have done a brilliant
job in enhancing theproduct's performance and effectiveness.
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2.5 OTHER ANALYSIS - PROFIT ANALYSIS BY PRODUCT
Figure 7: Profit Analysis by Product
According to the chart above, one of most lucrative products is Centella Blemish Cream
(CB1005), preceded by Low pH Good Morning Gel Cleanser (LP1001), with overall sales of
RM2,470 and RM2,211, respectively. We could indeed indicate that the majority of our
consumers tend to shop Centella Blemish Cream (CB1005) over other available products
made available by Ederra Skincare. Our company believes that the Centella Blemish Cream
will continue to be the most profitable product for our company in the coming years, as the
trend shows that it is rising year by year. The Two in One Poreless Power Liquid (TI1011) is
the lowest profit product, with a total profit of RM300. Our product development team
discovered that our company's Two in One Poreless Power Liquid has so little commercial.
Ederra Skincare should therefore develop an appropriate approach to enhance revenue and
profit from the Two in One Poreless Power Liquid.
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2.6 CUSTOMER ANALYSIS BY DEMOCHARTIC INFORMATION
2.6.1 CUSTOMER ANALYSIS BY GENDER AND RACE
CUSTOMER ANALYSIS BY GENDER AND RACE
12%
13%
Chinese
Indian
Malay
75%
Figure 8: Customer Analysis by Gender and Race
There are total of 30 customers from various age groups and genders of Ederra
Skincare’s customers. the bar chart shows that female customers that age from 20 to35 years
old contribute as the largest category of buyers in our company. We can conclude that this
gender and age group enjoy various products the most as compared to other categories. we
might want to focus on marketing to this age group to maximizesale in future. the least common
customer of our product consists of people age above40 years old. We found that people under
this age group might not be suitable to consume our skincare product hence the low in
purchase.
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2.6.2 CUSTOMER ANALYSIS BY GROUP AGE
Figure 9: Customer Analysis by Group Age
The above figure shows customer analysis by the age group. From the chart and
the prepared pivot table, we have grouped all of the customers by their age group
which are adult, generation x and teenager. For the pivot table, the most of our
customers are from the age group of adults since the sum of quantity sold to this
group is 15 female customers and 4 male customer which equal to total of 19
customers that is based on their gender. Through this analysis, we have an idea why
adult is the highestcompared to others type of age group is because that mostly adult
is working which indicates that they had steady income to buy our products and their
skin problem at these times they might want to take care of it with a good care and
listen to our suggestions that is provided from our company.
Following adult as the highest group of customers that purchase our products the
ageof group of teenagers become the second place as it contributes to 7 customers
of 6 female and 1 male. This is mainly because after this analysis we think that this
happened might be due to some teenagers do not have privilege to buy their own
skincare product as our product can be pricey in some teenagers’ point of view and
most of them lives and rely on their parent. Meanwhile, the lowest is customers from
the age group of Generation X which is only by 4 customer which is 3 female and 1
male. For this issue, we belief that some people under this group not really have an
attention to take care of their skin properly. Moreover, some from Generation X group
they do have same ability as adult and teenager since they might have a problem in
term of their vision, walking, reading and many more.
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2.7 CUSTOMER ANALYSIS BY PRODUCT
Figure 10: Customer Analysis by Product
For customer analysis by product, we used stacked column chart where we divided all
customers using their customer ID as Y-Axis and each product was divided as X-Axis. From
the pivot table, we can analyse the total number of each product sold to each customer. Based
on this pivot table, at the end of 2021 and 2022 the product with the highest demand among
customers is CW1004 which is Centella Water Alcohol Free Toner.
However, the product with the lowest demand among customers is TI1011 that is Two In
OnePoreless Power Liquid. The possible reason TI1011 has the lowest demand is because
it is quite pricey as the price is RM38 compared to CW1004 is RM22. Thus, we can see this
big gap of the price differences between both products. However, TI1011 supposed to be
higher price as it functions more stronger since it includes two in one, skin-smoothing
essence-tonerthat visibly tightens and reduces the look of pores than CW1004 which is only
act as toner. Moreover, the cost of each TI1011 is higher which is RM23 while CW1004 is
RM17 only.
Overall, 240 units of product have been successfully sold to the customers in the year of
2021 and 2022. From this analysis, we can track which customer contributes to the highest
sale andcan arrange a strategy to make them as our loyal customers. Lastly, we could also
do something to promote TI1011 and other product better through our websites and social
mediaplatforms. This action must be done in order for us to become more betters in terms of
delivering the best product to our customers with affordable price.
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2.8 SALESPERSON PERFORMANCE BY SALES BY PRODUCT
TOTAL SALES (RM)
Figure 11: Salesperson Performance by Sales by Product
The chart above shows Ederra Skincare’s salesperson performance by sales by product
from2021 to 2022. Ederra Skincare employed a total of 13 salespeople, two for each branch
and three for the headquarters. The table compare the performance of the salesperson by
calculating the total sales of each salesperson by each product.
From the above chart, we can see that the salesperson ID of SP008, Dahlia Alina has
the least contribution of sales. This salesperson's total sales are RM2,009 which only
contribute to sell four types of products. Besides, the chart also shows that Sarah Ilham with
ID SP004has the best performance among the salespersons. She contributes for the sale of
five types of products with the total sales of RM7,186. It is also exciting to note that the
second leading salesperson is SP012, Alisa Amelia. She managed to have total sales of
RM5,379 representing 6 types of products. We also can see there is an intense performance
of other two salespersons with ID SP005 and SP006 with total sales of RM5368 and
RM5,353 respectively. These three salespersons with ID SP012, SP005 and SP006 have
closeamounts of total sales contribution.
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2.9 SALESPERSON PERFORMANCE BY SALES BY BRANCH
Figure 12: Salesperson Performance by Sales by Branch
The chart above shows Ederra Skincare’s salesperson performance by sales by branch
from 2021 to 2022. Ederra Skincare have five branch and one headquarter. The company
employed two salespersons for each branch and three salespersons for the headquarters.
This study iscrucial to determine each salesperson's and branch's performance.
From the above chart, we can see that the branch of BT003, Penang has the least
contribution of sales. This branch’s total sales are only RM4,903 which RM2,894 contributes
by SP009, Amirul Arif and RM2,009 contributes by SP008, Dahlia Alena. Besides, the chart
also shows that branch BT001 located at Perak have best performance. Total sales of this
branch is RM12,554 which is SP004 and SP005 have shown a great performance and
contributes total sales of RM7,186 and RM5,368 respectively. As for HQ001, since it is the
headquarters for the company, they manage to be the second-best performance with total
sales of RM10,998. The salesperson from this headquarters, which is SP001, SP002 and
SP003 should be an example to the other salesperson as they are representing the company’s
headquarters. The success of the branch is dependent on the efforts of the salespeople. The
greater the salesperson's effort in selling the products, the more successful their respective
branch will be.
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2.10 SALESMAN RANKING
Figure 13: Salesman Ranking
The chart above shows Ederra Skincare’s salesman ranking based on their total profit
for theyear 2021 and 2022. Since the management will be monitoring their sales as a result
of this analysis, the salesperson will take their duties as a salesperson more seriously.
From the above chart, the top three performers are SP004, SP006 AND SP005. We can
see that the first place is taken by SP004 with a total profit of RM2,573. His outstanding
performance is worthy of the first place among the salespersons. The second place is taken
by SP006 with total profit of RM1,680. Next, the third place is taken SP005 with total profit of
RM1,659. The difference of total profit between second place performer, SP006 and third
place performer, SP005 is only RM21. Thus, it was a tight competition between them.
Moreover, it has become obvious that SP008 has the worst performance among the
salesperson with only bringing in profit of RM595. The difference of total profit between the
first place and the last place is quite large which is RM1,978.
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3.0 HIGHLIGHTS/ISSUES ARISING FROM THE ANALYSIS
Sum of TOTAL SALES (RM) Column Labels

Row Labels 2021 2022 Grand Total
JANUARY 1,291 1,438 2,729
FEBRUARY 1,589 2,630 4,219
MARCH 2,184 3,331 5,515
APRIL 1,590 2,211 3,801
MAY 2,179 2,507 4,686
JUNE 1,933 4,229 6,162
JULY 1,662 3,585 5,247
AUGUST 2,304 2,057 4,361
SEPTEMBER 1,937 1,327 3,264
OCTOBER 1,755 2,655 4,410
NOVEMBER 1,805 1,512 3,317
DECEMBER 1,889 2,905 4,794
Grand Total 22,118 30,387 52,505
Figure 14: Total Sales Table
The table above shows Ederra Skincare performance through a comparison of the year
2021 and 2022. In 2021, the company's total sales amounted to RM 22,118, while in 2022, the
total sales increased significantly to RM 30,387. This represents a substantial growth of 37%
(RM 8,269 / RM 22,118 * 100%) from 2021 to 2022. This increase in total sales indicates
positive performance and growth for the company. As shown in the table, June 2022 witnessed
a remarkable spike in sales, jumping from RM 1,933 in 2021 to RM 4,229 in 2022. This
substantial growth of RM 2,296 suggests a significant boost in demand, potentially driven by
seasonal factors or specific marketing initiatives. The lowest monthly sales figure is September
2022, when sales dropped from RM 1,937 to RM 1,327. This RM 610 decline may indicate a
temporary setback or a shift in consumer behavior or preferences during that period.
The present economic situation can have various impacts on the company's
performance. Malaysia's economy has suffered because of the Covid-19 worldwide outbreak
in 2021. Ederra Skincare has suffered a minor setback because of the massive rise in
business closures. The existing economic crisis has restricted our potential to meet our sales
revenue goals. We were unable to fulfil our expectations and goals for 2021 caused by loss
of spending power as well as an economic recession in Malaysia. We have been striving for
greater revenue and profit in 2022 with new branches, a larger sales force, and a larger
number of existing customers.
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Aside from that, we're having trouble reaching out to current and potential customers.
Because we were unable to handle out physical or even outdoor occasions as a social
distancing factor. We were unable to implement out events like as kiosk and year-end sales
via promotion in our shop due to the complex process. Furthermore, physical occurrences
including such lucky draw could not be initiated to entice potential consumers. As a result, it
has restricted our ability to approach potential consumers. We initially planned significant
marketing techniques to lure new arrivals to our shop earlier in 2021. Regrettably, due to the
Government's order restrictions, we were unable to carry out our approach entirely as
planned. As a result of the economic circumstance, we will be unable to lure many of
targeted consumers in 2021.
Furthermore, there is a lack of product knowledge among some salespersons, which

is why they are unable to convince customers to make a purchase. Usually, customers with
skin problems would conduct research and ask relevant questions of the salesperson before
purchasing skincare products. If the salesperson is unable to provide satisfactory
explanations, customers may lose interest in the product. Prospective customers are unlikely
to be persuaded if the salesperson they are speaking with is unprepared to answer their
questions.
4.0 RECOMMENDATIONS FOR EFFECTIVE SOLUTIONS ARISING FROM THE ISSUES
Ederra Skincare will make some strategic recommendations to ensure our company's
long-term profitability in the current economic environment. The first issue is our company did
not meet the company's sales revenue goals. So, the recommendation is the company
should have a promotion. To boost sales, we offered up to 20% off our product and special
discount for membership. Furthermore, the Promotion includes free gifts for every purchase
that meets a certain limit. This marketing has increased our sales. Salespersons are also
important in this sale. Some salespersons have many regular customers and have good
relationships with many customers. Perak & Sungai Petani Branch has shown productivity by
reaching RM10,000.00 in sales per branch.
Next, to overcome the second issue which is trouble reaching out to current and
potential customers, we will expand our internet platform promotion. We don't just
concentrate on our website, we also advertise our store on additional online platforms
including Instagram, Twitter, Facebook, and TikTok. After a few months of implementing this
plan, we hope that many customers will become familiar with our company. We can use a
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few features on Facebook and Instagram because they both give us several opportunities to
advertise and inform the public about our company to a larger audience. All the tools we
employ, such as Facebook and Instagram ads, not only help in the promotion of our product
lines but also significantly increase our sales performance.
Finally, to overcome the issue there is a lack of product knowledge among some
salespersons which is why they are unable to convince customer to make purchase. So, we
also suggest that Ederra Skincare to provide professional training for all salesperson in order
increase their product knowledge and educate them regarding detailed ingredients contained
in skincare. We also suggest that Ederra Skincare create and provide a specific application
or website where customer can receive online consultation from Ederra Skincare.
As a result, we are sure that these recommendations will significantly help Ederra
Skincare in ensuring the company's long-term existence in the current market. We are
employing these techniques to keep our regular customers as well as attract more new
buyers from all different income groups. To increase our online visibility and distribute our
items in all Malaysian cities, we are improving our online platform and delivering best service
to customers.
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5.0 APPENDIX
5.1 THE ERD
F
i
g
u
r
e
1
5
:
E
R
D
D
i
a
g
r
a
m
a. Set of relational tables to store the data based on the ERD generated.
ENTITY FIELDS/ATTRIBUTES PRIMARY FOREIGN

KEY KEY
CUSTOMER • CUSTOMER ID CUSTOMER -

• CUSTOMER NAME ID
• ADDRESS
• PHONE NO
• EMAIL
• GENDER
• RACE
• AGE
• AGE GROUP
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KEY KEY
BRANCH • BRANCH ID BRANCH ID -

• NAME
• STATE
• PHONE NO
• ADDRESS EMAIL

KEY KEY
• SALESPERSON ID SALES- BRANCH ID

SALES-
• NAME PERSON
PERSON
ID
• PHONE NO.
• BRANCH ID
• ADDRESS
• GENDER
• AGE

KEY KEY
INVOICE • YEAR INVOICE NO. CUSTOMER ID

• INVOICE NO.
• INVOICE DATE SALESPERSON
• INVOICE MONTH ID
• PRODUCT ID
• CUSTOMER ID
• SALESPERSON ID
• BRANCH ID
• QUANTITY
• PRICE PER UNIT (RM)
• TOTAL SALES (RM)
23
KEY KEY
PRODUCT • PRODUCT NAME PRODUCT ID -

• PRODUCT ID
• COST PER UNIT (RM)

KEY KEY
PRODUCT • INVOICE NO. - INVOICE NO.

LIST • PRODUCT NO.
PRODUCT NO.
• QUANTITY SALESPERSON
• TOTAL SALES (RM) ID
• SALESPERSON ID
ENTITY FIELDS/ATTRIBUTES PRIMARY FOREIGN KEY

KEY
• BRANCH NO. - INVOICE NO.

SALES • MONTH
TRANS- • DATE CUSTOMER ID
ACTION • INVOICE NO.
• SALEPERSON ID SALESPERSO
• CUSTOMER ID N ID
• PRODUCT NO.
SHOP ID
• QUANTITY SOLD
• PRICE PER UNIT (RM) PRODUCT NO.
• COST PER UNIT (RM)
• TOTAL SALES (RM)
• TOTAL COST (RM)
• TOTAL PROFIT (RM)
• YEAR
24
b. The relationship between the entities in the ERD above.
ENTITY RELATIONSHIP EXPLANATION

One customer receives
Customer Invoice One to many ( 1 : M) many invoices and each
invoice is issued to one
customer
Many invoices received by
Invoice Salesperson Many to one ( M : 1 ) only one salesperson and
each salesperson can issue
many invoice
Many salespersons are
Salesperson Branch Many to one ( M : 1) responsible for generating
sales in one shop and each
shop can be managed by
many salesperson
One invoice consists of many
Invoice Product list One to many ( 1 : M ) product list and each
product list can be list in one
invoice only
Many products list must be
Product list Product Many to one ( M : 1 ) linked with one product and
each product consists of
many products list
25
5.2 JUSTIFICATION ON VISUALIZATION CHOSEN TO DISPLAY THE DATA ANALYSIS
DATA’S CHART EXPLANATION
We use this line chart to analyze monthly sales

trends. The month is represented by the x-axis,
and total sales are represented by the y-axis. We
also added two lines to the chart to show the trend
in 2021 and 2022. Using this visualization allows
readers to easily and clearly view and understand
the analyzed data, which is one of its many
advantages. Users will be able to research and
predict trends over a given period using line charts.
The line chart is ideal for displaying
We can analyze any changes or patterns that took
trend analysis. It is a common method of
place during those two years. The line charts have
displaying time measurement, which is a
also assisted us in identifying the months of the
type of chart that shows how a set of
year that will require more effort in the future.
related data changes over time.
We chose the bar chart as the reference for

salesperson performance by sales by branch
because it can be used to show the total sales
made by the salesperson for each product. This
chart is great for comparing things because it is
easy to see how bar lengths differ. Using this chart,
we can easily determine what the most product
sold by each salesperson was and the highest
sales made for each product.
Bar chart as this chartic to analyze our

profit by product and salesperson
performance by sales by branch.
26
We utilized pie charts to illustrate our data for this
project. Each slice merely symbolizes a fraction of
the pie, which represents 100%. Our main
objective is to display categorical data, such as
disparities in customer gender and race, therefore
as an example, we use this pie chart to analyze our
consumers by gender and race. As a result, it is
simpler for us to quickly review the data
comparison, enabling us to perform an analysis
right away. Pie charts are an example of a visual
aid that facilitates fact interpretation. Pie charts are
Pie charts are used to clearly display a also a better option when the data contains
piece of the total amount of data in percentages. For instance, we can clearly see
percentages, meaning that the size of which gender dominates and which does not in the
the slice equals the proportion of the full chart of product analysis by gender. Because the
pie chart. data is divided into many segments and the sizes
of each segment are clearly visible, it is simpler for
us to understand the data than it would be if we
used another form of chart. In conclusion, we can
determine which segment is larger and which part
is smaller simply by looking at it.
A column chart with stacked and clustered columns

is another popular type of visualization that we
used for our analysis of a total of seven charts,
including sales analysis by branch, sales analysis
by product, profit analysis by branch, customer
analysis by group age, customer analysis by
product, salesperson performance by product, and
salesman ranking. A column chart makes it simple
to find the right information by quickly scanning
huge amounts of data. Information about the
analysis can be derived easily even when there are
multiple items of branches, salespeople, and
customers. For instance, a stacked column chart
27
shows several data series grouped together in
horizontal columns. The (Y-axis) side shows the
lengthy data labels. While a clustered column chart
enables direct comparison of numerous data
points, including monthly sales. The length of each
bar makes it simpler to notice how the various data
differ. The trendline function has helped us better
understand the data's pattern, such as the sales
Column Chart trend.
(Stacked and Clustered Column)
28
5.0 REFERENCES
SWOT Analysis: Strengths, Weaknesses, Opportunities, Threats. (2022). Mindtools.com.
https://www.mindtools.com/pages/article/newTMC_05.htm
Fallon, N. (2022, January 12). The Benefits of Benchmarking in Business Operations.
Business News Daily; businessnewsdaily.com.
https://www.businessnewsdaily.com/15960-benchmarking-benefits-small-
business.html
Marketing problems: 7 simple solutions to increase your sales. (2022, March 11). Hotmart.
https://hotmart.com/en/blog/marketing-problems#t4
11 Types of Charts & Charts + [Examples]. (2021). Formpl.us.

https://www.formpl.us/resources/chart-chart/
29

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FACULTY OF ACCOUNTANCY

BACHELOR OF ACCOUNTANCY (HONOURS)

ACCOUNTING SYSTEM ANALYSIS & DESIGN (AIS 655)

PROBLEM BASED LEARNING

2. NUR AZMINA BT AZLAN 2019862168

3. NURSHARMILA BEEVI BINTI ASAH 2022904737

4. NUR AZMIERA SHAMIMIE BINTI AZMI 2018891236

1.0 BUSINESS PROFILE AND ACTIVITIES 1

3.0 HIGHLIGHTS/ISSUES ARISING FROM THE ANALYSIS 19

4.0 RECOMMENDATIONS FOR EFFECTIVE SOLUTIONS ARISING FROM THE ISSUES 20

1.1 BUSINESS INFORMATION

Figure 1: Logo of Ederra

Name of Business Ederra Skincare

No.18G, Ground & Mezzanine Floor, Platinum

Telephone number 03-62116781

Nature of Business Selling skincare

Date of Commencement 1 January 2019

Number of Branches 5 branches

Registration Number 004145252-A

Name of Bank Maybank Berhad

Bank Account Number 110098827521

1.3 EMPLOYEES INFORMATION

Name Mohd Shukri

B-3-12, Prima Setapak Condominium, Jalan Prima

Telephone Number 013-4265001

• Evaluating performance and productivity.

Name Mohd Shafie

1130, 2, Jalan Mata Air 2, Taman Ayer Panas, 53300 Kuala

Telephone Number 016-8218028

• Superintends the production of all marketing operations.

Name Muhammad Hafez bin Amran

Blok A4-2-9, Solaris Dutamas No.1, Jalan Dutamas 1,

Telephone Number 018-5724930

• Create financial statements, business activity reports, and

Name Nur Azmina Binti Azlan

No 7, Jalan Usj 5/8 Subang Jaya, Uep 47610 Selangor.

Telephone Number 016-2764485

• Reconcile invoices and look for errors.

Name Nur Azmiera Shamimie Binti Azmi

No 42, Jln Semarak 3B, Bukit Beruntung, 48300 Rawang,

Telephone Number 017-3995660

• Developing strategies to diminish financial risk.

Name Nursharmila Beevi Binti Asah

Block A-17-21 Apartment Sri Penara Bandar Sri Permaisuri

Telephone Number 013-3249528

• Prepare tax returns, payments, paperwork, and reports as

1.4 BRANCH INFORMATION

Branch ID Branch Name Address

No 69, Jalan Tapah 9, 35000 Tapah,

3-25-01 Jalan Medan Bangi Sentral,

No. 9, Jalan Raja Uda, Pusat

No. 147, Jalan Bandar, 20100 Kuala

No. 2, Jalan Roda 2, Skudai, 81300,

Product ID Product Picture Product Description

Advanced Snail 96 Mucin Power

Low pH Good Morning Gel

Acne Pimple Master Patch

BHA Blackhead Power Liquid

Centella Water Alcohol-Free Toner

Centella Blemish Cream

AHA 7 Whitehead Power Liquid

Clear Fit Master Patch

Pure Fit Cica Serum