PER}TYATAAI{ KEASLIAN KARYA TUGAS AKHIR
Saya mahasiswa Jurusan Teknik Indushi, Fakultas Teknologi Industri, Universitas
Pelita Flarapan, Nama
Mahasiswa
Noneor Pokok
Jurusan Dengan
ini
: Ricky Cen
Mahasiswa : 0332O070019 : Teknik Industri
menyatakan bahwa karya tngas akhir yang saya buat dengan judul
'STUDI KELAYAKAI\T BISI\IIS PENDIRIAN USAIIA IMPORTIR SPASE PART MOBIL HONDA' adalah:
1) Dibuat
dan diselesaikan sondiri, dengan menggunakan hasil kuliatU tiqiauan
lapangan dan buku-buku serta jurnal acu{rn yang tertera
di dalam
referensi
pada karya tugas akhir saya.
2)
Bukan merupakan duplikasi karya hrlis yang sudah dipublikasikan atau yang pemah dipakai untuk mendap*tkan gelar sarjana di universitas lain, kecuali
pada bagian-bagran sumber inforurasi dicanfumkan dengan cara referensi yang $€mestinya.
3) Bukan merupakan kmya
terjemahan dari kumpulan buku atau jumal acuan
yang tertera di dalam referensi
pdakaryttugas akhir
saya.
Kalau terbukti sayatidakmemenuhi apayangtelah dinyatakan di atas, maka karya tugas akhir
ini batal. Karawaci, T Mei 2011
UNIVERSITAS PELITA HARAPAN
FAKULTAS TEKI{OLOGI INDUSTRI PERSETUJUAN DOSEI\ PEMBIMBING TUGAS AKHTR STTJDI
KELAYAKAN BISNIS PENDIRIAII USAHA IMPORTIR SPARE PARTMOBIL HONDA Oleh:
: Ricky Cen : 03320070019 : Teknik Industri : Manajemen Industri
Nama Mahasiswa
NPM Jurusan Peniurusan
Telah diperiksa dan disetujui untuk diajukan dan dipertahankan dalam ujian komprehensif guna mencapai gelar Sarjana Strata Satu Teknik Industri pada Fakultas
Teknologi Industri, Universitas Pelita Harapan Karawaci
- Tangerang,
Banten.
Karawaci, 23 Juni 2011 Menyetujui: Pembimbing Utama
Co-Pembimbing
(Ir. Linasani Hadi, MSEM)
(Agustinh C, ST, M.Eng.Sc)
\It
Ketua Jurusan Teknik Industri
(Dr. Ing Anthony Riman)
Dekan
NIry* (Herman Kanalebe Ph.D)
ABSTRACT
Ricky Cen (03320070019) FEASIBILITY STUDY OF ESTABLISHING HONDA AUTOPARTS IMPORTER (xx + 171 pages, 61 tables, 16 figures, 5 appendixes) Nowadays, along with the rapid development of automotive, there is also increasing number of cars. One of the automotive manufacturers that is growing rapidly is Honda. The rapid growth of Honda sales will result in the increasing needs of Honda autoparts. Therefore, this research was conducted to do a feasibility study on establishing Honda autoparts importer named Jaya Serdang Motor. In this research, business feasibility study of Jaya Serdang Motor must be analyzed in six aspects, which are market aspect, marketing aspect, technical aspect, management aspect, legal aspect, and financial aspect. Based on the result obtained from the financial aspect, it can be determined whether the business is feasible or not to set up. The assessment of financial aspect used four methods namely Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The result obtained by Net Present Value (NPV) is Rp. 1.109.783.008,- which is greater than the requirement 0. In addition, the value obtained by Internal Rate of Return (IRR) is 19,74% which is greater than the value of MARRf 12,79%. Furthermore, the result obtained by Payback Period (PP) is 3 years which is less than 6 years. Finally, the value of Provitability Index (PI) resulting from the calculation is 1,31 which is greater than 1. Based on the of the six aspects of the feasibility study and the result of a reliable investment method, then this business is feasible to run and profitable.
Keywords: Feasibility Study, Feasibility Analysis, Honda Autoparts Importer References: 18 (1997 – 2011)
v
ABSTRAK Ricky Cen (03320070019) STUDI KELAYAKAN BISNIS PENDIRIAN USAHA IMPORTIR SPARE PART MOBIL HONDA (xx + 171 halaman, 61 tabel, 16 gambar, 5 persamaan rumus) Seiring dengan perkembangan otomotif yang semakin pesat saat ini, jumlah mobil yang ada juga semakin banyak. Salah satu pabrikan otomotif yang berkembang dengan pesat saat ini adalah Honda. Perkembangan penjualan Honda yang semakin pesat tentunya mengakibatkan kebutuhan spare part mobil Honda juga semakin bertambah. Berdasarkan hal tersebut, maka dalam penelitian ini dilakukan studi kelayakan bisnis pendirian usaha importir spare part mobil Honda yang bernama Jaya Serdang Motor. Dalam penelitian ini, studi kelayakan bisnis dianalisis berdasarkan enam aspek yaitu aspek pasar, aspek pemasaran, aspek teknis, aspek manajemen, aspek hukum, dan aspek keuangan. Berdasarkan analisis aspek keuangan, didapatkan beberapa hasil yang menentukan apakah usaha ini layak atau tidak untuk didirikan. Dalam aspek keuangan ini akan digunakan empat metode penilaian investasi yaitu Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), dan Profitability Index (PI). Nilai Net Present Value (NPV) sebesar Rp. 1.109.783.008,- yang memiliki syarat lebih besar dari 0. Selain itu, didapatkan juga nilai Internal Rate of Return (IRR) sebesar 19,74% yang memiliki syarat lebih besar dari nilai MARRf 12,79%. Selanjutnya didapatkan hasil Payback Period (PP) selama 3 tahun dengan syarat lebih kecil dari 6 tahun. Terakhir, nilai Profitability Index (PI) yang dihasilkan dari perhitungan sebesar 1,31 dengan syarat lebih besar dari 1. Berdasarkan penelitian dari keenam aspek studi kelayakan dan hasil dari metode investasi yang telah memenuhi syarat, maka pendirian usaha importir spare part Honda ini layak untuk dijalankan.
Kata Kunci: Analisis Kelayakan Proyek, Studi Kelayakan Bisnis, Importir Spare part Honda Referensi: 18 ( 1997-2011 )
vi
KATA PENGANTAR Puji syukur kepada Tuhan Yang Maha Esa, karena dengan berkat dan rahmat-Nya penulis dapat menyelesaikan Tugas Akhir ini dengan baik dan tepat waktu. Tugas Akhir dengan judul “Studi Kelayakan Bisnis Pendirian Usaha Importir Spare part Mobil Honda” ditujukan untuk memenuhi salah satu persyaratan untuk memperoleh gelar Sarjana Teknik Industri Strata Satu, Universitas Pelita Harapan, Karawaci. Penulisan laporan ini tidak dapat diselesaikan tanpa adanya bantuan dari berbagai pihak, baik secara langsung maupun tidak langsung. Oleh karena itu pada kesempatan kali ini penulis ingin menyampaikan rasa terima kasih kepada semua pihak yang telah membantu dalam penyelesaian laporan penelitian ini, terutama kepada: 1. Kedua orang tua penulis yang mendukung dengan fasilitas dan sarana. 2. Ibu Ir. Linasani Hadi, MSEM selaku pembimbing satu selama pembuatan laporan Tugas Akhir. 3. Ibu Agustina C, ST, M.Eng.Sc selaku pembimbing dua selama pembuatan laporan Tugas Akhir. 4. Seluruh responden yang bekerja sama dalam penelitian terutama yang telah memberi masukan yang mendukung. 5. Fredtandi Setiawan, Erwin Randy Tatimu, Daryl Yahya, Sally Theresia, dan teman-teman seperjuangan lainnya yang selalu memberi semangat dan dukungan.
v
6. Yesika Citra Valenttina yang telah memberi dukungan secara moril. 7. Dan kepada semua pihak yang tidak dapat disebutkan satu per satu.
Akhir kata, walaupun laporan ini telah disusun dengan perencanaan yang baik, namun penulis sadar bahwa masih banyak kekurangan dalam pembuatannya. Selain itu, penulis memohon maaf apabila terdapat kesalahan yang tidak disengaja dalam penulisan maupun kata-kata yang dapat menyinggung pembaca. Maka dari itu penulis menerima dengan terbuka saran dan kritik yang bersifat membangun bagi laporan ini.
Karawaci, 7 Mei 2011
Ricky Cen
vi
DAFTAR ISI
Halaman Judul Pernyataan Keaslian Karya Tugas Akhir Persetujuan Dosen Pembimbing Persetujuan Dosen Penguji Abstract ..................................................................................................................... v Abstrak .....................................................................................................................vi Kata Pengantar ....................................................................................................... vii Daftar Isi ..................................................................................................................ix Daftar Tabel............................................................................................................ xiv Daftar Gambar .......................................................................................................xvii Daftar Rumus ...................................................................................................... xviii Daftar Lampiran ..................................................................................................... xix BAB 1 PENDAHULUAN ......................................................................................... 1 1.1 Latar Belakang Penelitian ......................................................................... 1 1.2 Pokok Permasalahan................................................................................. 3 1.3 Pembatasan Masalah ................................................................................ 3 1.4 Tujuan Penelitian...................................................................................... 4 1.5 Sistematika Penulisan ............................................................................... 4 BAB 2 LANDASAN TEORI ..................................................................................... 7 2.1 Pengertian Studi Kelayakan Proyek ......................................................... 7 2.2 Pengertian Investasi ................................................................................. 8 2.3 Tujuan Studi Kelayakan Proyek ............................................................... 9 2.4 Aspek-Aspek Studi Kelayakan Proyek ................................................... 11 2.4.1 Aspek Pasar.................................................................................. 12 2.4.2 Aspek Pemasaran ......................................................................... 13 2.4.3 Aspek Teknis ............................................................................... 15 2.4.3.1 Menentukan Lokasi Proyek ............................................... 16 2.4.3.2 Layout Proyek ................................................................... 18 2.4.4 Aspek Manajemen ........................................................................ 19 v
2.4.5 Aspek Hukum .............................................................................. 20 2.4.5 Aspek Keuangan .......................................................................... 21 2.4.5.1 Metode Penilaian Investasi................................................ 21 BAB 3 METODE PENELITIAN ............................................................................. 25 3.1 Penelitian Pendahuluan .......................................................................... 25 3.2 Identifikasi dan Perumusan Masalah ....................................................... 25 3.3 Studi Pustaka .......................................................................................... 26 3.4 Penentuan Tujuan Penelitian................................................................... 26 3.5 Pengumpulan dan Pengolahan Data ........................................................ 26 3.6 Kesimpulan dan Saran ............................................................................ 28 BAB 4 ASPEK PASAR ........................................................................................... 30 4.1 Potensi Pasar ......................................................................................... 30 4.2 Target Pasar........................................................................................... 31 4.3 Kondisi Persaingan ................................................................................ 33 4.4 Positioning ............................................................................................ 40 4.5 Analisis SWOT ..................................................................................... 41 4.6 Deskripsi Bisnis ..................................................................................... 43 BAB 5 ASPEK PEMASARAN ............................................................................... 47 5.1 Strategi Product ..................................................................................... 47 5.2 Strategi Price.......................................................................................... 67 5.3 Strategi Promotion.................................................................................. 75 5.3.1 Website ......................................................................................... 76 5.3.2 Forum dan Jejaring Sosial ............................................................. 76 5.3.3 Salesman....................................................................................... 77 BAB 6 ASPEK TEKNIS.......................................................................................... 78 6.1 Lokasi Proyek ........................................................................................ 78 6.2 Layout Kantor........................................................................................ 84 6.3 Pemilihan Internet Service Provider (ISP) ............................................. 88 6.4 Peralatan dan Perlengkapan Kantor........................................................ 89 6.5 Biaya Lisensi Software ........................................................................ 100 6.6 Biaya Sarana Transportasi ................................................................... 101
vi
6.7 Pengiriman Produk dari Supplier ......................................................... 102 6.8 Daftar Supplier .................................................................................... 104 BAB 7 ASPEK MANAJEMEN ............................................................................. 106 7.1 Visi dan Misi ....................................................................................... 106 7.2 Struktur Organisasi .............................................................................. 107 7.3 Job Description .................................................................................... 108 7.3.1 Direktur ...................................................................................... 108 7.3.2 Accountant ................................................................................. 108 7.3.3 Salesman..................................................................................... 108 7.3.4 Sales Officer ............................................................................... 109 7.3.5 Transportation Staff .................................................................... 109 7.3.6 Warehouse Staff .......................................................................... 109 7.4 Tugas dan Tanggung Jawab ................................................................. 110 7.4.1 Direktur ...................................................................................... 110 7.4.2 Accountant .................................................................................. 111 7.4.3 Salesman..................................................................................... 111 7.4.4 Sales Officer ............................................................................... 112 7.4.5 Transportation Staff .................................................................... 112 7.4.6 Warehouse Staff .......................................................................... 113 7.5 Persyaratan Umum dan Kebutuhan Tenaga Kerja ................................ 113 7.6 Waktu Operasional ............................................................................... 117 7.6.1 Waktu Operasional Perusahaan dan Karyawan ........................... 117 7.7 Flow Diagram ...................................................................................... 118 7.7.1 Flow Pemesanan ........................................................................ 119 7.7.2 Flow After Sales ......................................................................... 122 BAB 8 ASPEK HUKUM ....................................................................................... 124 8.1 Badan Usaha........................................................................................ 124 8.2 Persyaratan dan Prosedur Perizinan Perseroan Terbatas ....................... 124 8.2.1 Persyaratan Administratif Perizinan Perseroan Terbatas ............. 125 8.2.2 Prosedur Perizinan Perseroan Terbatas ....................................... 125 8.2.3 Surat Keterangan Domisili Perusahaan (SKDP).......................... 126
vii
8.2.3.1 Persyaratan Administratif SKDP ..................................... 126 8.2.3.2 Prosedur Pengurusan SKDP ............................................ 127 8.2.4 Surat Izin Usaha Perdagangan (SIUP) ........................................ 127 8.2.4.1 Persyaratan Administratif SIUP ...................................... 128 8.2.4.2 Prosedur Pengurusan SIUP ............................................. 129 8.2.5 Tanda Daftar Perusahaan (TDP) ................................................. 130 8.2.5.1 Persyaratan Administratif TDP ...................................... 130 8.2.5.1 Prosedur Pengurusan TDP ............................................. 131 8.2.6 Nomor Pokok Wajib Pajak (NPWP) ........................................... 131 8.2.6.1 Persyaratan Administratif NPWP .................................... 132 8.2.6.2 Prosedur Pengurusan NPWP ........................................... 132 8.2.7 Surat Izin Tempat Usaha (SITU) ................................................ 133 8.2.7.1 Persyaratan Administratif SITU ...................................... 133 8.2.7.2 Prosedur Pengurusan SITU ............................................. 134 8.3 Pajak .................................................................................................... 135 8.3.1 Pajak Penghasilan....................................................................... 135 BAB 9 ASPEK KEUANGAN ............................................................................... 137 9.1 Biaya Investasi .................................................................................... 137 9.1.1 Biaya Pembelian Kantor ............................................................. 137 9.1.2 Biaya Peralatan dan Perlengkapan............................................... 138 9.1.2.1 Biaya Perlengkapan Kantor ............................................ 138 9.1.2.2 Biaya Lisensi Software ................................................... 139 9.1.2.3 Biaya Pembelian Sarana Transportasi............................. 140 9.1.2.4 Total Biaya Peralatan dan Perlengkapan......................... 140 9.1.3 Biaya Perizinan Pendirian Perseroan Terbatas ............................. 140 9.1.4 Biaya Instalasi Awal ................................................................... 141 9.1.4.1 Biaya Pendaftaran ISP (Internet Service Provider) .......... 141 9.1.4.2 Biaya Penambahan Daya Listrik ................................... 142 9.1.4.3 Biaya Penambahan Saluran Telepon ............................. 143 9.1.4.4 Total Biaya Instalasi Awal ............................................ 143 9.1.5 Total Biaya Investasi................................................................... 143
viii
9.2 Biaya Operasional ............................................................................... 144 9.2.1 Gaji Tenaga Kerja ....................................................................... 144 9.2.2 Biaya Utilitas .............................................................................. 144 9.2.2.1 Biaya Pemakaian Listrik ............................................... 145 9.2.2.2 Biaya Pemakaian Air .................................................... 146 9.2.2.3 Biaya Pemakaian Telepon ............................................. 146 9.2.2.4 Biaya Internet ............................................................... 147 9.2.2.5 Total Biaya Utilitas ....................................................... 147 9.2.3 Biaya Transportasi ...................................................................... 147 9.2.4 Biaya Perawatan ......................................................................... 148 9.2.5 Office Supplies ............................................................................ 148 9.2.6 Pajak Bumi dan Bangunan (PBB) ............................................... 149 9.2.7 Pajak Kendaraan Bermotor ......................................................... 149 9.2.8 Biaya Produk .............................................................................. 150 9.3 Pajak Penghasilan ................................................................................ 156 9.4 Asumsi Perhitungan............................................................................. 156 9.5 Modal .................................................................................................. 160 9.6 Arus Kas.............................................................................................. 161 9.7 Metode Penilaian Investasi .................................................................. 161 9.7.1 Net Present Value (NPV) ............................................................ 161 9.7.2 Internal Rate of Return (IRR)...................................................... 163 9.7.3 Payback Period (PP) ................................................................... 164 9.7.4 Profitability Index (PI) ................................................................ 165 BAB 10 KESIMPULAN DAN SARAN ............................................................... 166 10.1 Kesimpulan ........................................................................................ 166 10.2 Saran .................................................................................................. 169 DAFTAR PUSTAKA ............................................................................................ 170 LAMPIRAN .......................................................................................................... 172
ix
DAFTAR TABEL
Tabel 4.1
Penjualan Mobil Honda di Indonesia tahun 2006 - 2010 ...................... 30
Tabel 4.2
Peringkat Penjualan Mobil Tahun 2010 .............................................. 33
Tabel 4.3
Daftar Importir Spare part Honda di Jakarta ........................................ 34
Tabel 4.4
Tabel Perbandingan Kompetitor .......................................................... 39
Tabel 4.5
Tabel Kriteria Jaya Serdang Motor ...................................................... 46
Tabel 5.1
Penjualan Mobil Honda Tahun 2010 ................................................... 48
Tabel 5.2
Deskripsi Honda Freed 2009 ............................................................... 49
Tabel 5.3
Deskripsi Honda Jazz 2008 ................................................................. 50
Tabel 5.4
Deskripsi Honda CRV 2007 ................................................................ 51
Tabel 5.5
Deskripsi Produk Jaya Serdang Motor ................................................. 53
Tabel 5.6
Harga Spare part Honda Freed 2009 ................................................... 69
Tabel 5.7
Harga Spare part Honda Jazz 2008 ..................................................... 71
Tabel 5.8
Harga Spare part Honda CRV 2007 .................................................... 73
Tabel 6.1
Tabel Lokasi Proyek ............................................................................ 78
Tabel 6.2
Tabel Daftar Layanan Paket Telkom Speedy ....................................... 89
Tabel 6.3
Deskripsi Air Conditioner (AC)........................................................... 91
Tabel 6.4
Deskripsi Komputer ............................................................................ 92
Tabel 6.5
Deskripsi Telepon / Fax ...................................................................... 93
Tabel 6.6.
Deskripsi Genset ................................................................................. 93
Tabel 6.7
Deskripsi Printer ................................................................................. 94
Tabel 6.8
Deskripsi Meja Kantor ........................................................................ 95
Tabel 6.9
Deskripsi Meja Rapat .......................................................................... 95
Tabel 6.10
Deskripsi Meja Direktur ...................................................................... 96
Tabel 6.11
Deskripsi Kursi Kantor........................................................................ 96
Tabel 6.12
Deskripsi Lemari Arsip ....................................................................... 97
Tabel 6.13
Deskripsi Meja dan Sofa Tamu............................................................ 97
Tabel 6.14
Deskripsi Dispenser............................................................................. 98
Tabel 6.15
Deskripsi Rak Besi .............................................................................. 99
Tabel 6.16
Deskripsi Router ................................................................................. 99
v
Tabel 6.17
Deskripsi Kabel LAN ........................................................................ 100
Tabel 6.18
Deskripsi Program Penjualan............................................................. 100
Tabel 6.19
Deskripsi Software ............................................................................ 101
Tabel 6.20
Deskripsi Sarana Transportasi ........................................................... 102
Tabel 6.21
Biaya Pengiriman Produk .................................................................. 104
Tabel 6.22
Tabel Daftar Supplier ........................................................................ 104
Tabel 7.1
Tabel Persyaratan Umum dan Khusus ............................................... 114
Tabel 7.2
Tabel Kebutuhan Tenaga Kerja dan Persyaratan Pendidikan.............. 116
Tabel 9.1
Perincian Biaya Pembelian Kantor .................................................... 138
Tabel 9.2
Perincian Biaya Perlengkapan Kantor................................................ 138
Tabel 9.3
Perincian Biaya Lisensi Software ...................................................... 139
Tabel 9.4
Perincian Biaya Pembelian Sarana Transportasi ................................ 140
Tabel 9.5
Total Perincian Biaya Peralatan dan Perlengkapan ............................ 140
Tabel 9.6
Perincian Biaya Pendirian PT Golongan Menengah ........................... 141
Tabel 9.7
Perhitungan Kebutuhan Tenaga Listrik .............................................. 142
Tabel 9.8
Total Perincian Biaya Instalasi Awal ................................................. 143
Tabel 9.9
Total Perincian Biaya Investasi ......................................................... 143
Tabel 9.10
Total Kebutuhan dan Gaju Tenaga Kerja ........................................... 144
Tabel 9.11
Perincian Pemakaian Listrik .............................................................. 145
Tabel 9.12
Perincian Tagihan Listrik Per Bulan .................................................. 146
Tabel 9.13
Perincian Tagihan Air per Bulan ....................................................... 146
Tabel 9.14
Total Biaya Utilitas ........................................................................... 147
Tabel 9.15
Perincian Pengeluaran BBM per Bulan.............................................. 148
Tabel 9.16
Perincian Biaya Perawatan ................................................................ 148
Tabel 9.17
Perincian Biaya Office Supplies ......................................................... 149
Tabel 9.18
Perincian Biaya Pajak Kendaraan Bermotor ...................................... 149
Tabel 9.19
Peramalan Jumlah Pembelian dan Penjualan Produk ......................... 150
Tabel 9.20
Perincian Pajak Penghasilan .............................................................. 156
Tabel 9.21
Bunga Deposito ................................................................................. 159
Tabel 9.22
Tingkat Inflasi ................................................................................... 159
Tabel 9.23
Perhitungan Payback Period ............................................................. 164
vi
Tabel 10.1
Hasil Penilaian Investasi.................................................................... 168
vii
DAFTAR GAMBAR
Gambar 3.1
Bagan Metode Penelitian .................................................................. 29
Gambar 4.1
Bagan Distribusi Importir Spare part Honda .................................... 32
Gambar 4.2
Lokasi Sawah Besar baru .................................................................. 35
Gambar 4.3
Lokasi Union Raya Motor................................................................. 36
Gambar 4.4
Lokasi Bintang Terang ...................................................................... 37
Gambar 4.5
Lokasi Ketiga Kompetitor ................................................................. 38
Gambar 4.6
Positioning Pendirian Usaha ............................................................. 44
Gambar 4.7
Logo Jaya Serdang Motor ................................................................. 45
Gambar 6.1
Peta Lokasi Proyek ........................................................................... 79
Gambar 6.2
Rute Pelabuhan Tanjung Priok-Jakarta Pusat..................................... 80
Gambar 6.3
Layout Lantai 1 ................................................................................. 85
Gambar 6.4
Layout Lantai 2 ................................................................................. 86
Gambar 6.5
Layout Lantai 3 ................................................................................. 87
Gambar 7.1
Struktur Organisasi Perusahaan ....................................................... 107
Gambar 7.2
Flow Diagram Pemesanan di Jaya Serdang Motor .......................... 121
Gambar 7.3
Flow Diagram After Sales di Jaya Serdang Motor ........................... 123
v
DAFTAR RUMUS
Persamaan 2.1 NPV .............................................................................................. 23 Persamaan 2.2 IRR ................................................................................................ 24 Persamaan 2.3 PP .................................................................................................. 24 Persamaan 2.4 PI................................................................................................... 25 Persamaan 9.1 MARRf........................................................................................ 161
v
DAFTAR LAMPIRAN
Lampiran 1
Tabel Perbandingan Harga Spare part Honda
Lampiran 2
Toko-Toko Spare part di Palmerah
Lampiran 3A Home Page Website Jaya Serdang Motor Lampiran 3B Tampilan Produk Dalam Website Jaya Serdang Motor Lampiran 3C Sistem Search by Number Dalam Website Jaya Serdang Motor Lampiran 3D Sistem Search by Alphabet Dalam Website Jaya Serdang Motor Lampiran 4
Pembelian Produk
Lampiran 5
Penjualan Produk
Lampiran 6A Casflow 2011 Lampiran 6B Casflow 2012 Lampiran 6C Casflow 2013 Lampiran 6D Casflow 2014 Lampiran 6E Casflow 2015 Lampiran 6F Casflow 2016
v
