Bussiness Management and Accounting

Burger King is a fast food product that generally comes from outside the country, so the taste is different from the taste of local food. Therefore, the Burger King industry is familiarizing flavors with Indonesia, such as making beef burgers with rendang flavor and serving the menu with rice. Raja Bandar Lampung. This research uses a qualitative study procedure. The information analysis uses SWOT analysis. Based on the results of studies and reviews, it can be concluded that the results of the study put the marketing strategy in quadrant I which is called the development and development strategy. The average cell for the IFE matrix and the average cell for the EFE matrix. This position allows the owner to carry out intensive strategies and integrative strategies. Intensive strategies include: market penetration by expanding the market share by marketing/promoting Burger King products, market development by expanding the market share geographically to new areas and product development by customizing Burger King products, this is usually attempted when the product is in position. he is sick and tired. In quadrant I, there are integrative strategies, namely forward integration, backward integration and horizontal integration.


INTRODUCTION
The year 2020 is quite a difficult year to go through where there is a pandemic that is attacking the whole world. Starting from the health problem we know as Covid 19, this atmosphere is creating a new atmosphere around the world. This virus is a dangerous virus that develops very quickly. The virus can spread through the respiratory system to cause difficulty breathing, fever, and other respiratory illnesses. The virus appears in the incarnation of the patient and then transmits it to others. Prevention of transmission is attempted by reducing crowds, maintaining distance, washing hands with soap and using soap. mask to prevent droplets from entering the mouth or nose (IDAI, 2020).
In Indonesia itself, the Corona virus outbreak continues to increase every day. This Covid-19 has affected many zones such as the world of tourism, restaurants, hotels, fast food dealers, craft shops, laborers, farmers, workers. every day everything is affected by the consequences. tourism workers to take mitigation actions as soon as possible. Previously there was a PSBB policy to curb the growing problem, this PSBB was not abolished but a new policy was made which is new, natural but always in accordance with the health protocol that has been inaugurated. Not only that, the government is not silent in dealing with this very risky pandemic problem, various government efforts to curb the spread of the Corona virus, such as the implementation of large-scale social restrictions (PSBB) (Harirah, Z., & Rizaldi, 2020).
PSBB is implemented based on Government Regulation No. 21 of 2020. The regulation urges residents to worship, work and study at home, and residents are advised not to attend congregational meetings. Not only that, the policy prohibits the implementation of activities that can invite mass gatherings (Yunus, N. R., & Rezki, 2020). This period is known as the pandemic period which eventually leads to a crisis in various fields including the economy. Many industries have started to close and shut down their employees since the second month of the epidemic. This is evidenced by the decline in Indonesia's economic development, based on calculations by the International Monetary Fund (IMF) in 2020 there was a 4.5% decline compared to the previous year (Sumarni, 2020).
The shrinking economic development will affect business people in various zones. The results of the survey show a decrease in business activity in the first quarter of 2020 due to the pandemic (Pakpahan, 2020). A decrease in business activity occurs in industrial zones, such as industrial zones for processing, trade, hotels and restaurants.
One of the businesses affected as a result is the fast food restaurant business where the number of consumers continues to decline due to the policies implemented by the government. The government has implemented the PSBB (Large-Scale Social Restrictions) policy, so the sale of fast food has decreased. Losses received by business entities include small incomes but large expenses, such as rent payments, employee income, especially layoffs.
Fast food in Indonesia has shown relatively rapid growth in the last 5 years before the epidemic. This can be seen from the development of fast food restaurants in Indonesia. In 2016, the Director General of Domestic Trade said that the number of franchise restaurants in Indonesia is 698, the number of branches is 24,499, and 40% are fast food restaurants that will continue to grow every year (Harwani, 2020). This shows how serious the competition is in the fast food business. This competition makes business people more focused on the various needs of consumers, changes quickly and of course has a high value of different satisfaction. Fast food businesses with the current pandemic situation must familiarize themselves with government policies. Countermeasures attempted by fast food restaurants include curbing the number of tourists, adopting health protocols and protecting cleanliness in restaurants.
The basis of social distancing and working from home keeps commercial activity limited and continues to decline. This requires a trading strategy so that income can survive in the midst of the Covid-19 pandemic. Business strategy is a series of trades carried out by the industry by offering products or services and designing them for the long term and carried out on the right basis to continue to gain profit (Wardani, Y. K., Mangunwihardjo, S. and Perdhana, (2016).
One fast food restaurant that has implemented this foundation and implemented its business strategy is Burger King. Burger King is one of the fast food industries that has grown and spread to various regions in Indonesia. Burger King, one of the most competitive companies in the ranking, competes with other fast food restaurants. Burger King can compete with other fast food restaurants because it produces new products in small and regular quantities and improves good customer service especially Burger King lowers the price of franchise buyers (Sanjiwani, 2015).
Burger King is&fast food products that generally come from abroad, so the taste is different from the local food taste. Therefore, Burger King operations are familiar with Indonesian language such as..make rendang-flavored meat burgers and serve a rice menu. For a while, the Burger King industry offered promotional prices to consumers to attract their attention. In 2017, in conjunction with Indonesia's Independence Day, Burger King offered a main menu of beef cheese combined with balado or green chili flavors. The combination of Western culture and Indonesian culture in one taste is Burger King's effort to find and attract local consumers. Glocalization is the concept of cultural hybridization or cultural mixing to suit the local population. The application of the hybridization and culture approach in glocalization at Burger King is not only applied to the product, but also to Indonesian conditions, Indonesian habits and routines, as well as beliefs in Indonesia (Zubair, F., & Ramdan, 2017).
A study by Aiyun Xiao, Shohua Yang and Qaisar Iqbal (2018) shows that food quality, service quality, price and restaurant area are important factors in purchasing decisions and intentions. In addition, the study of Anuja Majmundar, Barbara Baquero, Christine B. Williams and Lana A. Castro (2018) shows that marketing strategies through the application of price and promotion aspects can influence customer attitudes when making food purchase decisions in stores. In addition, a study by Etty Susilowati and Agatha Novita Sari (2020) shows that the relationship between brand understanding, brand association and quality offered is positive and significant. This case shows that consumers are satisfied with the products and services of Richese Factory Jakarta.
During the pandemic, Burger King's sales revenue has declined. The Burger King industry initially faced an increase in the sales graph, the average value of income in the 12th month of 2016-2019 increased, but in 2020 it decreased and only reached 5,210 billion rupiah. Additionally, in the 2020 quarter, 2020 revenue faced a sharp decline to $1.048 billion worldwide.
Burger King is located at Talian ZA Pagar Alam Kedaton Bandar Lampung and with technology that continues to be updated until now, Burger King also improved its technology by creating a website. In order to simplify tourist data, give satisfaction to consumers and increase industry profits, Burger King has created an official website which is http://www. Burger King. Mr. This website is useful for providing residents with information about menus, offers, store location data, online ordering and Burger King related matters. Burger King Bandar Lampung faced a decrease in turnover of up to 65% during the Covid-19 pandemic, therefore a sales strategy is needed that can increase the number of consumers who buy Burger King products, along with information related to Burger King Bandar Lampung's income.  (2020) Based on the information in Table 1.1, Burger King Bandar Lampung's income decreased in May, July and October 2020. Therefore, a sales strategy is needed so that consumer purchasing decisions can increase again during the Covid-19 pandemic at Burger King Bandar Lampung.
Marketing strategy is structured management to focus on solving marketing problems and making strategic decisions. Each management department contributes to strategy development at different levels. Marketing is a function that is closely related to the external region, while industry has limited control over the external region. Therefore, marketing plays an important role in strategy development (Tjiptono, 2016: 6).
In its strategic position, marketing includes all efforts to achieve harmony between industry and the environment, or in order to find a solution to the problem of determining 2 main considerations, namely: a. What types of trades are the industry interested in today and what types of trades will there be in the future. b. How the chosen business can be controlled successfully in a competitive environment is based on the perspective of product, price promotion and distribution (marketing mix) to serve the target market.
In the context of strategy development, marketing has 2 criteria, namely current size and future size. The current dimension refers to the relationship that exists between the industry and its environment. In contrast, future steps include future relationships that are expected to be formed and the actions required to achieve these goals.
Marketing strategy consists of basic principles that underlie management to achieve business and marketing goals in the target market, marketing strategy includes basic decisions about marketing, marketing mix, marketing mix and marketing allocation (Kotler, 2014;92).
Based on the above interpretation, the strategic marketing management framework describes the inputs used by the industry to identify and select strategies. Input is obtained by analyzing internal and external areas. Key macro forces include: demographic, technological, political, legal and socio-cultural influences on trade. In addition, it is necessary to continue to monitor the very important players in the micro field, namely: competing customers, distribution channels, suppliers, new entrants and substitute products that will affect operational expertise to create profits in the target market (Tjiptono, 2016: 6 ).
Marketing strategy consists of 5 interrelated elements. The five elements are: a. Market selection is the selection of markets to be served. This decision is based on the following factors. 1) Understand the use of protectable and understandable technology products and groups; 2) Limited internal power supply that ensures the need for small outlets; 3) Cumulative experience results from trial and error in responding to opportunities to gain access to scarce resources or protected markets. Market selection begins with market segmentation and then selecting target markets that are most likely to be served by the industry. b. Product design, including details of goods to be sold, determination of product lines and form of public offering for each line. The product itself provides several benefits that the customer can get by making a purchase. These benefits include the product itself, the product brand, product availability, warranty or guarantee, service and technical support provided by the seller, and individual accounts that may be created between the buyer and the seller; c. Price, is a price that can reflect the quantitative value of the product for the customer; d. The distribution system, which is the channel and wholesale chain through which the product reaches the end user who buys and uses it; Marketing communication (promotion), which includes advertising, personal selling, sales promotion, direct marketing and audience engagement.

RESEARCH METHOD
a. For Rangkuti (2017), SWOT is a tool&which is used to develop the strategic factors of the industry. it can clearly explain how the external opportunities and threats faced by the industry can be matched with its strengths and weaknesses. this can create 4 possible sets of strategic alternatives b. SO (Strengths -Opportunities) This strategy tries to be based on the principles of industrial thinking, which consists of using all the strengths to take advantage of these opportunities and make the most of them. c. ST Strategy (Strength-Threat) This strategy uses industry strength to overcome threats. d. WO Strategy (Weaknesses-Opportunities) This strategy is applied based on the use of existing opportunities by minimizing existing weaknesses. e. WT Strategy (weaknesses-threats) This strategy is based on defensive activities and aims to minimize existing weaknesses and avoid threats.

RESULTS AND DISCUSSION
Compiled and used to determine internal trading factors related to ongoing trading strengths and weaknesses. When creating this, intuitive judgment is required. Strategy is the formulation of internal area analysis. it provides a summary and assessment of key strengths and weaknesses in various functional areas within the trading unit.  (2022) In table 2. it can be seen that Burger King operates in a strategic position as the main force with a score of 0.585. The second aspect is the parking area with a score of 0.515. The next strength at number 3 is that this drink is comfortable to eat by all ages and has a score of 0.68. The fourth aspect is that Burger King drinks have 15 different flavors with a score of 0.439. The fifth factor is the Burger King drinks that are offered to residents at a cheap and reasonable price with a score of 0.421. On the other hand, the biggest weakness of this business is that this beverage product is very easy to imitate, with a score of 0.491. The weakness of these two businesses is the position that is still taxed with a value of 0.263. The last aspect of weakness is the number of similar drinks spread on the market with a score of 0.422.
The analysis is carried out with the same calculations such as the calculation of weights and giving ratings for each aspect. In Table 3, it shows that Burger King's main opportunity is Indonesia's tropical air with a score of 0.581. The next opportunity is that the capital required to open this business is relatively small with a score of 0.453. Not only that, in third place raw material opportunities are easily obtained with a score of 0.366. The fourth opportunity aspect is that this beverage product is known to the population with a score of 0.233. The fifth event sequence is that this beverage product is a unique food product 0.221. On the other hand, the biggest threat from this beverage business is the large number of competitors, this aspect has a score of 0.419. The second threat is the Covid-19 pandemic with a score of 0.303. The third threat is the relatively volatile price of raw materials, with a score of 0.218.
The SWOT matrix represents the concrete steps that the owner must take based on the development. There are 4 main strategies that can be suggested which are: The results of the analysis can be seen in Table 14 as follows. Table 4. Matriks SWOT Regional analysis aims to map trade positions to facilitate trade to determine appropriate alternative development strategies to address competition and future trade development. The results obtained are not used creatively so that the commercial position of Burger King can be known.
The total average score is 3054, instead it reached an average score of 3000. This result places the marketing strategy in quadrant I which is called growth and development strategy. Cell average for and cell average for. This position allows the owner to execute the strategyiintensive and&integrative strategy.
Intensive strategies include market penetration by expanding market share by marketing/promoting Burger King products, market development by expanding geographic market segments as new areas, and product development by adjusting Burger King products, this is usually done when the product is in a saturated position. . Not only that, in Quadrant I there are integrative strategies which are forward integration, backward integration and horizontal integration.
For Volg (2016), business strategy is basically a fair, integrated and integrated marketing plan that provides guidelines on the activities that will be used to achieve the marketing goals of an industry. In other words, business strategy is a set of goals and proposals, policies and rules that provide direction for the marketing efforts of the industry over time, at every level and its reference and provision, especially as an industry in a constantly profitable environment. area changes and competitive conditions.

CONCLUSION
Based on the results of the study and comments on Burger King's marketing strategy during the Covid-19 pandemic using SWOT analysis is as follows: 1. The results of the study place marketing strategies in quadrant I called growth and development strategies, the middle cell for and the middle cell for. This position allows the owner to carry out an intensive strategy and an integrative strategy. 2. Intensive strategies include: a. Market penetration by expanding market share through marketing/promotion of Burger King products b. Market development by expanding market share geographically is a new area and product development by modifying Burger King's products, this is usually done when the product is in a saturated position.
c. In quadrant I There is strategy&integrative ie forward integration, integrase..backward and horizontal integration. Based on the above formulation, the recommendations that can be given are: 1. For business owners Burger King carries out market penetration by expanding market share through promotional activities and increasing the market by expanding market share geographically and into new areas and product development by modifying existing products.
In order for the business to run easily and profitably, the author reports that Burger King business owners are expected to be good at marketing or introducing the customer's business, trust and believe that this business can create easily and process, prioritizing customer satisfaction and scrolling. speed. serve and receive critical suggestions and recommendations from customers to maintain the quality of the products offered.