RINCIAN DANA

rencana, pabrik ini akan beroperasi 25 hari kerja per bulan, per hari akan memproduksi 300 karung isi 25kg bahan baku jadi dalam sebulan pabrik ini membutuhkan 250 ton bahan baku sehingga dalam setahun pabrik ini mampu memproduksi sebanyak dengan kapasitas produksi per bulan

Biaya Bagian Umum (Biaya Investasi)NoJenis BiayaJumlahSatuanBiaya Total Biaya 1 Akta Notaris1PaketRp1,000,000Rp1,000,0002Surat Izin Usaha Perdagangan (SIUP)1PaketRp1,750,000Rp1,750,0003Tanda Daftar Perusahaan (TDP)1PaketRp2,500,000Rp2,500,0004Keanggotaan Kadin1PaketRp690,000Rp690,0005Perpajakan/NPWP 1PaketRp780,000Rp780,0006Legalitas Merek1PaketRp2,600,000Rp2,600,0009Izin Mendirikan Bangunan1PaketRp4,750,000Rp4,750,000TotalRp14,070,00014070000Mesin dan Peralatan (Biaya Investasi)NoJenis BiayaJumlahSatuan Harga (Rp)Total Biaya (Rp)1Chain Conveyor3UnitRp100,000,000Rp300,000,0002Flow Balancer1UnitRp90,000,000Rp90,000,0003Aspirator1UnitRp50,000,000Rp50,000,0004Combi cleaner1UnitRp80,000,000Rp80,000,0005Turbolizer2UnitRp150,000,000Rp300,000,0006Moisture control2UnitRp78,000,000Rp156,000,0007Rebolt sifter3UnitRp75,000,000Rp225,000,0008Entoleter3UnitRp50,000,000Rp150,000,0009Hammer mill3UnitRp28,000,000Rp84,000,00010Bran Finisher3UnitRp60,000,000Rp180,000,00011Vibro detacher2UnitRp30,000,000Rp60,000,00012Microdozer2UnitRp60,000,000Rp120,000,00013Carousel3UnitRp70,000,000Rp210,000,00014CarouselChondrometer1UnitRp6,000,000Rp6,000,00015Timbangan digital analytic2UnitRp3,000,000Rp6,000,00016Near Infrared Transmitan (NIT)1UnitRp80,000,000Rp80,000,00017Alveograph1UnitRp2,000,000Rp2,000,00018PH Meter (Hanna HI 99161)1UnitRp7,500,000Rp7,500,000totalRp2,097,000,000

Investasi Usaha (Biaya Investasi)NoJenis BiayaJumlahSatuanBiaya (Rp)Total Biaya (Rp)1pengadaan lahan 7500Meter persegiRp120,000Rp900,000,0002pengadaan bangunan3750Meter persegiRp600,000Rp2,250,000,000TotalRp3,150,000,000Gaji (SDM) (Biaya Tetap)NoJenis BiayaJumlahSatuanBiaya (Rp) per satuanTotal Biaya (Rp) per blnbiaya per tahun1Direktur1OrangRp6,500,000Rp6,500,00078,000,0002Manager Keuangan/ Bendahara1OrangRp4,000,000Rp4,000,00048,000,0003Manager Produksi1OrangRp4,000,000Rp4,000,00048,000,0004Manager Pemasaran1OrangRp4,000,000Rp4,000,00048,000,0005Manajer SDM1OrangRp4,000,000Rp4,000,00048,000,0006Sekretaris1OrangRp2,500,000Rp2,500,00030,000,0007Staff Pengawasan Mutu3OrangRp3,000,000Rp9,000,000108,000,0008Karyawan Produksi5OrangRp2,000,000Rp10,000,000120,000,0009karyawan pemasaran 4Orang Rp2,000,000Rp8,000,00096,000,00010Satpam4OrangRp1,500,000Rp6,000,00072,000,00011Sopir3OrangRp1,500,000Rp4,500,00054,000,000Total25Rp62,500,000750,000,000Pemeliharaan/Perawatan (Biaya Tetap)NoJenis BiayaJumlahSatuanPer BulanPer Tahun1Perawatan Gedung1blnRp500,000Rp6,000,0002Perawatan Mesin dan Peralatan1blnRp400,000Rp4,800,0003Perawatan Kendaraan/ Alat Transportasi1blnRp100,000Rp1,200,000TotalRp1,000,000Rp12,000,000

Biaya Overhed (Biaya Variabel)NoJenis BiayaJumlahSatuanPer SatuanPer BulanPer Tahun1ATK1blnRp300,000Rp300,0003,600,0002Biaya Listrik Rutin1blnRp2,000,000Rp2,000,00024,000,0003Biaya Telpon Rutin1blnRp300,000Rp300,0003,600,0004Bahan Bakar2000LiterRp6,500Rp13,000,000156,000,0005Biaya Transportasi1blnRp28,496,880Rp28,496,880341,962,560TotalRp15,600,000529,162,560

Bahan Baku (Biaya Variabel)NoJenis BiayaJumlahSatuanBiaya (Rp) per kgTotal Biaya (Rp) per blnbiaya per thn1Gabah Kering250000KgRp4,300Rp1,075,000,00012,900,000,0002Kemasan karung 25kg240PcsRp2,000Rp480,0005,760,000TotalRp1,075,480,00012,905,760,000nilai ahir = 15 % dari harga awalpenyusutan = harga awl- harga ahir / umur ekonomis alatNilai Sisa dan Penyusutannilai sisa = harga awal - (penyusutanx umur ekonomis pabrik)NoJenis BiayaJumlahSatuan Harga (Rp)Nilai AkhirPenyusutanTotal PenyusutanNilai SisaTotal Nilai SisaUmur Alat1Chain Conveyor3UnitRp100,000,000Rp10,000,00010,000,00030,000,00050,000,000150,000,00092Flow Balancer1UnitRp90,000,000Rp9,000,00013,500,00013,500,00022,500,00022,500,00063Aspirator1UnitRp50,000,000Rp5,000,0009,000,0009,000,0000.00.054Combi cleaner1UnitRp80,000,000Rp8,000,00014,400,00014,400,0000.00.055Turbolizer2UnitRp150,000,000Rp15,000,00027,000,00054,000,0000.00.056Moisture control2UnitRp78,000,000Rp7,800,00014,040,00028,080,0000.00.057Rebolt sifter3UnitRp75,000,000Rp7,500,00013,500,00040,500,0000.00.058Entoleter3UnitRp50,000,000Rp5,000,0006,428,57119,285,71417,857,14353,571,42979Hammer mill3UnitRp28,000,000Rp2,800,0006,300,00018,900,000(3,500,000)(10,500,000)410Bran Finisher3UnitRp60,000,000Rp6,000,00010,800,00032,400,0000.00.0511Vibro detacher2UnitRp30,000,000Rp3,000,0003,375,0006,750,00013,125,00026,250,000812Microdozer2UnitRp60,000,000Rp6,000,0006,000,00012,000,00030,000,00060,000,000913Carousel3UnitRp70,000,000Rp7,000,0007,000,00021,000,00035,000,000105,000,000914CarouselChondrometer1UnitRp6,000,000Rp600,000540,000540,0003,300,0003,300,0001015Timbangan digital analytic2UnitRp3,000,000Rp300,000450,000900,000750,0001,500,000616Near Infrared Transmitan (NIT)1UnitRp80,000,000Rp8,000,00014,400,00014,400,0000.00.0517Alveograph1UnitRp2,000,000Rp200,000180,000180,0001,100,0001,100,0001018PH Meter (Hanna HI 99161)1UnitRp7,500,000Rp750,0001,350,000315,835,7140.00.05Total631,671,429412,721,429

Biaya OperasionalBiaya OperasionalNoInputJumlahSatuanPer BulanPer Tahun1Tenaga Kerja25Orang750,000,000NoJenis Biayaper tahunper kg produktotal produksi tepung beras (Kg)Sub Jumlah0.0750,000,0001Biaya TetapRp762,000,000Rp33922500002Bahan Baku2Biaya VariabelRp13,434,922,560Rp5,971a. Gabah Kering1800000Kg/BulanRp1,075,000,000Rp12,900,000,0003PendapatanRp16,875,000,000Rp7,500b. Karung Tepung 25 kg300pcsRp480,000Rp5,760,000Sub JumlahRp1,075,480,000Rp12,905,760,0003Biaya OverheadATK1blnRp300,000Rp3,600,000Biaya Listrik Rutin1blnRp2,000,000Rp24,000,000Rp6,310Biaya Telpon Rutin1blnRp300,000Rp3,600,000Bahan Bakar2000LiterRp13,000,000Rp156,000,000

Sub JumlahRp15,600,000Rp187,200,0004.Biaya Perawatan/Pemeliharaan1blnRp1,000,000Rp12,000,0005.Biaya Transportasi1blnRp28,496,880Rp341,962,560Total Biaya OperasionalRp1,120,576,880Rp14,196,922,560

Biaya Operasional untuk 1,5 bulanRp1,680,865,320

Biaya InvestasiBiaya InvestasiNoJenis BiayaSatuanJumlahHarga/SatuanNilaiPenyusutanNilai Sisa1Pengadaan Lahan Meter persegi7500Rp120,000Rp900,000,0002Pengadaan BangunanMeter persegi3750Rp600,000Rp2,250,000,0003Mesin dan PeralatanRp2,097,000,000631,671,429412,721,4294Biaya periziznanRp14,070,000TotalRp5,261,070,000Rp631,671,429Rp412,721,429Rincian Investasi1InvestasiRp5,261,070,000dikembalikan selama 4 tahun dgn bunga bank 13 %Modal sendiri30%Rp1,578,321,000Kredit 70%Rp3,682,749,000

2Biaya OperasionalRp1,680,865,320dikembalikan selama 1 tahun dengan bunga bank 13 %Modal sendiri70%Rp1,176,605,724Kredit30%Rp504,259,596Total Biaya InvestasiRp6,941,935,320

1Total Modal sendiriRp2,754,926,7242Total KreditRp4,187,008,596 ````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````]`` ` ` ` ``` `` ` ` ]`

PendapatanPendapatanNoKetSatuanJumlah (Bln)jumlahHarga per satuanPendapatanPendapatantahun (kg)per blnper tahun1Karung Tepung 25 kgKg18750022500007,5001,406,250,00016,875,000,000Jumlah Total Pendapatan1,406,250,00016,875,000,000ERROR:#REF!187500ERROR:#REF!675ERROR:#REF!2812575001 ton tempurung kelapa/hari dengan hasil asap cair 334 liter, 334 kg arang dan tar sebanyak 96 liter. dalam 25 hari produksi 25 ton tempurungper bulanasap cair8350100200asap cair grade 2=18 % dari grade 31503tar240028800asap cair grade 36847arang aktif8350100200jual1 kaleng 250 mlper tahungrade 218036harga per mlERROR:#REF!ERROR:#REF!grade 382164harga per botolERROR:#REF!ERROR:#REF!harga per kardusERROR:#REF!ERROR:#REF!transportasiERROR:#REF!ERROR:#REF!kardus grade 2per bulantotal trasportasiERROR:#REF!ERROR:#REF!kardus grade 36012total biaya transportasiERROR:#REF!27388harga grade 2 per botol15032783.33333333331391.66666666675012282.3333333333

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Pengembalian Modal Bank

Pengembalian Biaya InvestasiPengembalian Biaya Operasional

Cicilan PokokAngsuran BungaTotal AngsuranSaldo AwalSaldo akhir bulanCicilan PokokAngsuran BungaTotal AngsuranSaldo AwalSaldo akhir bulanTahun ITahun ISaldo Awal3,682,749,0003,682,749,000Saldo Awal504,259,596504,259,596Bulan I76,723,93839,896,448116,620,3853,682,749,0003,606,025,063Bulan I42,021,6335,462,81247,484,445504,259,596462,237,963Bulan II76,723,93839,065,272115,789,2093,606,025,0633,529,301,125Bulan II42,021,6335,007,57847,029,211462,237,963420,216,330Bulan III76,723,93838,234,096114,958,0333,529,301,1253,452,577,188Bulan III42,021,6334,552,34446,573,977420,216,330378,194,697Bulan IV76,723,93837,402,920114,126,8573,452,577,1883,375,853,250Bulan IV42,021,6334,097,10946,118,742378,194,697336,173,064Bulan V76,723,93836,571,744113,295,6813,375,853,2503,299,129,313Bulan V42,021,6333,641,87545,663,508336,173,064294,151,431Bulan VI76,723,93835,740,568112,464,5053,299,129,3133,222,405,375Bulan VI42,021,6333,186,64145,208,274294,151,431252,129,798Bulan VII76,723,93834,909,392111,633,3293,222,405,3753,145,681,438Bulan VII42,021,6332,731,40644,753,039252,129,798210,108,165Bulan VIII76,723,93834,078,216110,802,1533,145,681,4383,068,957,500Bulan VIII42,021,6332,276,17244,297,805210,108,165168,086,532Bulan IX76,723,93833,247,040109,970,9773,068,957,5002,992,233,563Bulan IX42,021,6331,820,93743,842,570168,086,532126,064,899Bulan X76,723,93832,415,864109,139,8012,992,233,5632,915,509,625Bulan X42,021,6331,365,70343,387,336126,064,89984,043,266Bulan XI76,723,93831,584,688108,308,6252,915,509,6252,838,785,688Bulan XI42,021,633910,46942,932,10284,043,26642,021,633Bulan XII76,723,93830,753,512107,477,4492,838,785,6882,762,061,750Bulan XII42,021,633455,23442,476,86742,021,6330Total920,687,250423,899,7551,344,587,005Total504,259,59635,508,280539,767,876

Cicilan PokokAngsuran BungaTotal AngsuranSaldo AwalSaldo akhir bulanTahun IITahunKreditAngsuran pokokAngsuran bungaSaldo awalSaldo akhirSaldo Awal2,762,061,7502,762,061,75004,187,008,596Bulan I76,723,93829,922,336106,646,2732,762,061,7502,685,337,81311,424,946,846459,408,0354,187,008,5962,762,061,750Bulan II76,723,93829,091,160105,815,0972,685,337,8132,608,613,8752920,687,250304,210,4122,762,061,7501,841,374,500Bulan III76,723,93828,259,984104,983,9212,608,613,8752,531,889,9383920,687,250184,521,0701,841,374,500920,687,250Bulan IV76,723,93827,428,808104,152,7452,531,889,9382,455,166,0004920,687,25064,831,727920,687,2500Bulan V76,723,93826,597,632103,321,5692,455,166,0002,378,442,063Bulan VI76,723,93825,766,456102,490,3932,378,442,0632,301,718,125Bulan VII76,723,93824,935,280101,659,2172,301,718,1252,224,994,188Bulan VIII76,723,93824,104,104100,828,0412,224,994,1882,148,270,250Bulan IX76,723,93823,272,92899,996,8652,148,270,2502,071,546,313Bulan X76,723,93822,441,75299,165,6892,071,546,3131,994,822,375Bulan XI76,723,93821,610,57698,334,5131,994,822,3751,918,098,438Bulan XII76,723,93820,779,40097,503,3371,918,098,4381,841,374,500Total920,687,250304,210,4121,224,897,662

Cicilan PokokAngsuran BungaTotal AngsuranSaldo AwalSaldo akhir bulanTahun IIISaldo Awal1,841,374,5001,841,374,500Bulan I76,723,93819,948,22496,672,1611,841,374,5001,764,650,563Bulan II76,723,93819,117,04895,840,9851,764,650,5631,687,926,625Bulan III76,723,93818,285,87295,009,8091,687,926,6251,611,202,688Bulan IV76,723,93817,454,69694,178,6331,611,202,6881,534,478,750Bulan V76,723,93816,623,52093,347,4571,534,478,7501,457,754,813Bulan VI76,723,93815,792,34492,516,2811,457,754,8131,381,030,875Bulan VII76,723,93814,961,16891,685,1051,381,030,8751,304,306,938Bulan VIII76,723,93814,129,99290,853,9291,304,306,9381,227,583,000Bulan IX76,723,93813,298,81690,022,7531,227,583,0001,150,859,063Bulan X76,723,93812,467,64089,191,5771,150,859,0631,074,135,125Bulan XI76,723,93811,636,46488,360,4011,074,135,125997,411,188Bulan XII76,723,93810,805,28887,529,225997,411,188920,687,250Total920,687,250184,521,0701,105,208,320

Cicilan PokokAngsuran BungaTotal AngsuranSaldo AwalSaldo akhir bulanTahun IVSaldo Awal920,687,250920,687,250Bulan I76,723,9389,974,11286,698,049920,687,250843,963,313Bulan II76,723,9389,142,93685,866,873843,963,313767,239,375Bulan III76,723,9388,311,76085,035,697767,239,375690,515,438Bulan IV76,723,9387,480,58484,204,521690,515,438613,791,500Bulan V76,723,9386,649,40883,373,345613,791,500537,067,563Bulan VI76,723,9385,818,23282,542,169537,067,563460,343,625Bulan VII76,723,9384,987,05681,710,993460,343,625383,619,688Bulan VIII76,723,9384,155,88080,879,817383,619,688306,895,750Bulan IX76,723,9383,324,70480,048,641306,895,750230,171,813Bulan X76,723,9382,493,52879,217,465230,171,813153,447,875Bulan XI76,723,9381,662,35278,386,289153,447,87576,723,938Bulan XII76,723,938831,17677,555,11376,723,9380.0Total920,687,25064,831,727985,518,977

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Proyeksi Laba RugiProyeksi Laba RugiNoUraianTahun123451Pendapatan16,875,000,00016,875,000,00016,875,000,00016,875,000,00016,875,000,000nilai sisa0.0412,721,429jumlah16,875,000,00016,875,000,00016,875,000,00016,875,000,00017,287,721,4292Pengeluaran0.0a. Biaya operasional14,196,922,56014,196,922,56014,196,922,56014,196,922,56014,196,922,560b. Penyusutan631,671,429631,671,429631,671,429631,671,429631,671,429c.Angsuran pokok1,424,946,846920,687,250920,687,250920,687,2500.0d.Bunga bank (Bunga per thn)459,408,035304,210,412184,521,07064,831,7270.0Jumlah16,712,948,86916,053,491,65115,933,802,30815,814,112,96614,828,593,989Laba sebelum pajak(laba kotor)162,051,131821,508,349941,197,6921,060,887,0342,459,127,440e. Pajak 20%32,410,226164,301,670188,239,538212,177,407491,825,488 3Laba rugi (sesudah pajak)/laba bersih129,640,905657,206,679752,958,153848,709,6271,967,301,952

4Profit margin %0.773.894.465.0311.38

5Net cash flow2,645,667,2142,513,775,7702,489,837,9022,465,900,0333,011,694,809

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NCFUraianTahun012345InflowPendapatanRp16,875,000,000Rp16,875,000,000Rp16,875,000,000Rp16,875,000,000Rp16,875,000,000nilai sisaRp412,721,429jumlahRp16,875,000,000Rp16,875,000,000Rp16,875,000,000Rp16,875,000,000Rp17,287,721,429

Outflowa. Biaya InvestasiRp6,941,935,320b. Biaya operasionalRp14,196,922,560Rp14,196,922,560Rp14,196,922,560Rp14,196,922,560Rp14,196,922,560c. Angsuran pokokRp1,424,946,846Rp920,687,250Rp920,687,250Rp920,687,2500.0d. Bunga bankRp459,408,035Rp304,210,412Rp184,521,070Rp64,831,7270.0e. Pajak 20%Rp32,410,226Rp164,301,670Rp188,239,538Rp212,177,407Rp491,825,488jumlahRp6,941,935,320Rp16,113,687,667Rp15,586,121,892Rp15,490,370,418Rp15,394,618,944Rp14,688,748,048

Net cash flowRp(6,941,935,320)Rp2,645,667,214Rp2,513,775,770Rp2,489,837,902Rp2,465,900,033Rp2,598,973,381

46

NPV,IRR,PI,PBPTahunNet Cash FlowDiscount Factor(13%)Present Value0(6,941,935,320)1.000(6,941,935,320)12,645,667,2140.8852,341,298,41922,513,775,7700.7831,968,655,15732,489,837,9020.6931,725,582,56242,465,900,0330.6131,512,382,67153,011,694,8090.5431,634,627,282NPV2,240,610,771layak krn NPV PositifTahunNet Cash FlowDiscount Factor(13%)Present ValueDiscount Factor(26%)Present Value0(6,941,935,320)1.000(6,941,935,320)1.000(6,941,935,320)12,645,667,2140.8852,341,298,4190.7942,099,735,88422,513,775,7700.7831,968,655,1570.6301,583,381,06032,489,837,9020.6931,725,582,5620.5001,244,684,95042,465,900,0330.6131,512,382,6710.397978,347,83053,011,694,8090.5431,634,627,2820.315948,327,260NPV2,240,610,771(87,458,336)IRR0.265280436layak karna IRR > bunga bank

TahunNet Cash FlowDiscount Factor(13%)Present Value0(6,941,935,320)1.000(6,941,935,320)12,645,667,2140.8852,341,298,41922,513,775,7700.7831,968,655,15732,489,837,9020.6931,725,582,56242,465,900,0330.6131,512,382,67153,011,694,8090.5431,634,627,282PV2,240,610,771PI1.3228layak krn PI > 1TahunNet Cash FlowDiscount Factor(13%)Present ValueKumulatif Present Value0(6,941,935,320)1.000(6,941,935,320)(6,941,935,320)12,645,667,2140.8852,341,298,419(4,600,636,901)22,513,775,7700.7831,968,655,157(2,631,981,744)32,489,837,9020.6931,725,582,562(906,399,182)42,465,900,0330.6131,512,382,671605,983,48953,011,694,8090.5431,634,627,2822,240,610,771

PBP4< Umur Pabrik, Harus dipertimbangkan

BEPUraianTahun123456

Biaya Variabel per tahun13,434,922,56013,434,922,56013,434,922,56013,434,922,56013,434,922,56013,434,922,560

Biaya Variabel/kg produk5,9715,9715,9715,9715,9715,971

Biaya Tetap per tahun762,000,000762,000,000762,000,000762,000,000762,000,000762,000,000

Pendapatan per tahun16,875,000,00016,875,000,00016,875,000,00016,875,000,00016,875,000,00016,875,000,000

Pendapatan/kg7,5007,5007,5007,5007,5007,500

BEP (Rp)3,737,924,5743,737,924,5743,737,924,5743,737,924,5743,737,924,5743,737,924,574

BEP (jumlah satuan produk)498,390498,390498,390498,390498,390498,390

BEP (%)22.1522.1522.1522.1522.1522.15

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SENSITIVITAS 1Proyeksi laba rugi jika penjualan produk turun hingga 3%, sementara biaya investasi, biaya variabel dan biaya tetap tidak berubahNoUraianTahun123451Pendapatan16,368,750,00016,368,750,00016,368,750,00016,368,750,00016,368,750,000nilai sisaRp412,721,429jumlah16,368,750,00016,368,750,00016,368,750,00016,368,750,00016,781,471,4292Pengeluarana. Biaya operasional14,196,922,56014,196,922,56014,196,922,56014,196,922,56014,196,922,560b. Penyusutan631,671,429631,671,429631,671,429631,671,429631,671,429c.Angsuran pokok1,424,946,846920,687,250920,687,250920,687,2500d.Bunga bank (Bunga per thn)222,332,518169,938,724121,956,02573,973,3270Jumlah2,351,356,4362,236,319,8612,188,337,1621,893,212,8092,092,371,765Laba sebelum pajak(laba kotor)14,017,393,56414,132,430,13914,180,412,83814,475,537,19114,689,099,663e. Pajak 20%2,803,478,7132,826,486,0282,836,082,5682,895,107,4382,937,819,933

3Laba rugi (sesudah pajak)/laba bersih11,213,914,85111,305,944,11111,344,330,27011,580,429,75311,751,279,731

4Profit margin %68.5169.0769.3070.7570.03

5Net Cash Flow13,492,865,64413,028,241,51413,018,644,97413,206,761,75812,795,672,588Net cash flow = laba rugi + penyusutan + Angsuran pokok + bunga bank -biaya investasi + nilai sisa

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NPV,IRR,PI,PBP SENSITIVITAS 1

TahunNet Cash FlowDiscount Factor(13%)Present ValueDiscount Factor(26%)Present ValueKumulatif Present Value0Rp(6,941,935,320)1.000Rp(6,941,935,320)1.000Rp(6,941,935,320)Rp(6,941,935,320)1Rp13,492,865,6440.885Rp11,940,589,0650.794Rp10,708,623,527Rp3,766,688,2072Rp13,028,241,5140.783Rp10,203,024,1320.630Rp8,206,249,379Rp11,972,937,5853Rp13,018,644,9740.693Rp9,022,574,0120.500Rp6,508,098,964Rp18,481,036,5504Rp13,206,761,7580.613Rp8,099,954,3180.397Rp5,239,793,394Rp23,720,829,9445Rp12,795,672,5880.543Rp6,944,978,4350.315Rp4,029,121,773Rp27,749,951,717NPVRp39,269,184,641Rp27,749,951,717NPV39,269,184,641Positif, LayakIRR0.573> dari Bunga Bank, LayakPI6.657> 1, layakPBP

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BEP Sensitivitas 1Nocper tahunper liter produktotal produk tepung beras1Biaya TetapRp762,000,000Rp33922500002Biaya VariabelRp13,434,922,560Rp5,9713PendapatanRp16,368,750,000Rp7,275UraianTahun12345

Biaya Variabel per tahun13,434,922,56013,434,922,56013,434,922,56013,434,922,56013,434,922,560

Biaya Variabel/Liter produk5,9715,9715,9715,9715,971

Biaya Tetap per tahun762,000,000762,000,000762,000,000762,000,000762,000,000

Pendapatan per tahun16,368,750,00016,368,750,00016,368,750,00016,368,750,00016,368,750,000

Pendapatan/Liter Asap Cair7,2757,2757,2757,2757,275

BEP (Rp)4,251,438,6944,251,438,6944,251,438,6944,251,438,6944,251,438,694

BEP (jumlah satuan produk)584,390584,390584,390584,390584,390

BEP (%)583.22583.22583.22583.22583.22

Sensitivitas 2kondisi normalNoJenis Biayaper tahunper kg total produk tepung beras1Biaya Tetap762,000,0005,9712,250,0002Biaya Variabel13,434,922,56011,549total biaya operasional14,196,922,5603Pendapatan16,875,000,00024,515jika biaya variabel naik 2 %1Biaya Tetap777,240,0002Biaya Variabel13,703,621,011Total Biaya Operasional14,480,861,011NoUraianTahun123451Pendapatan16,875,000,00016,875,000,00016,875,000,00016,875,000,00016,875,000,000nilai sisa136,531,857jumlah16,875,000,00016,875,000,00016,875,000,00016,875,000,00017,011,531,8572Pengeluarana. Biaya operasional14,480,861,01114,480,861,01114,480,861,01114,480,861,01114,480,861,011b. Penyusutan631,671,429631,671,429631,671,429631,671,429631,671,429c.Angsuran pokok1,424,946,846920,687,250920,687,250920,687,250d.Bunga bank (Bunga per thn)459,408,035304,210,412184,521,07064,831,727Jumlah16,996,887,32016,337,430,10216,217,740,75916,098,051,41715,112,532,440Laba sebelum pajak(laba kotor)(121,887,320)537,569,898657,259,241776,948,5831,762,467,560e. Pajak 20%(24,377,464)107,513,980131,451,848155,389,717352,493,512

3Laba rugi (sesudah pajak)/laba bersih(97,509,856)430,055,918525,807,392621,558,8661,409,974,048

4Profit margin %(1)3348

5Net Cash Flow2,418,516,4532,286,625,0092,262,687,1412,238,749,2722,178,177,334Net cash flow = laba rugi + penyusutan + Angsuran pokok + bunga bank -biaya investasi + nilai sisa

NPV,IRR,PI,PBP SENSITIVITAS 2TahunNet Cash FlowDiscount Factor(13%)Present ValueDiscount Factor(20%)Present ValueKumulatif Present Value0Rp(6,941,935,320)1.000Rp(6,941,935,320)1.000Rp(6,941,935,320)Rp(6,941,935,320)1Rp2,418,516,4530.885Rp2,140,280,0470.833Rp2,015,430,377Rp(4,926,504,943)2Rp2,286,625,0090.783Rp1,790,762,7920.694Rp1,587,934,034Rp(3,338,570,908)3Rp2,262,687,1410.693Rp1,568,155,6900.579Rp1,309,425,429Rp(2,029,145,480)4Rp2,238,749,2720.613Rp1,373,066,8550.482Rp1,079,643,746Rp(949,501,734)5Rp2,178,177,3340.543Rp1,182,227,3900.402Rp875,360,618ERROR:#REF!NPVRp1,112,557,454Rp(74,141,115)NPVRp1,112,557,454Positif, LayakIRR0.2518780175> Bunga Bank, LayakPI1.1602661798> 1, Layak

BEP Sensitivitas 2NoJenis Biayaper tahunper liter produktotal produk tepung beras1Biaya TetapRp762,000,000Rp33922500002Biaya VariabelRp13,434,922,560Rp5,9713PendapatanRp16,368,750,000Rp7,275UraianTahun123456

Biaya Variabel per tahun13,434,922,56013,434,922,56013,434,922,56013,434,922,56013,434,922,56013,434,922,560

Biaya Variabel/kg produk5,9715,9715,9715,9715,9715,971

Biaya Tetap per tahun762,000,000762,000,000762,000,000762,000,000762,000,000762,000,000

Pendapatan per tahun16,368,750,00016,368,750,00016,368,750,00016,368,750,00016,368,750,00016,368,750,000

Pendapatan/karung7,2757,2757,2757,2757,2757,275

BEP (Rp)4,251,438,6944,251,438,6944,251,438,6944,251,438,6944,251,438,6944,251,438,694

BEP (jumlah satuan produk)584,390584,390584,390584,390584,390584,390

BEP (%)25.9725.9725.9725.9725.9725.97

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