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CONTOH PROGRAM TABEL INPUT ASUMSI Berikut merupakan tabel yang disediakan pada program ini untuk asumsi apa saja yang diperkirakan dalam pembangunan Usaha Minyak Kelapa Sawit. Asumsi adalah cell berwarna kuning dengan tulisan (font) merah. K ELO M PO K B IAYA B IAYA STL M AR K -U P H AR TA TETAP NO. U R AIAN (R p) (R p) 1 Tanah 1 P em bebasan Lahan 3,000,000,000 3,450,000,000 2 Land C learing 500,000,000 575,000,000 2 B angunan 3 B agunan Pabrik 5,000,000,000 5,750,000,000 4 B angunan K antor 1,500,000,000 1,725,000,000 5 M es Karyaw an 2,000,000,000 2,300,000,000 6 B engkel (W orkshop) 150,000,000 172,500,000 7 B ak P engolahan Lim bah 200,000,000 230,000,000 8 Tangki 1,000,000,000 1,150,000,000 9 Jem batan Tim bang 1,500,000,000 1,725,000,000 3 M esin dan P eralatan 10 G enset 1,500,000,000 1,725,000,000 11 M esin-m esin dan P eralatan 25,000,000,000 28,750,000,000 12 Laboratorium 1,650,000,000 1,897,500,000 13 P eralatan P abrik 1,000,000,000 1,150,000,000 4 Instalasi 14 Instalasi Listrik 750,000,000 862,500,000 15 Instalasi A ir 100,000,000 115,000,000 16 Instalasi Jaringan Tel/Kom unikasi 1,250,000,000 1,437,500,000 5 A lat-alat B erat 17 A lat B erat 2,000,000,000 2,300,000,000 6 K endaraan 18 K endaraan O perasional 2,000,000,000 2,300,000,000 7 Furniture 19 Furniture 500,000,000 575,000,000 8 Peralatan K antor 20 Peralatan K antor 500,000,000 575,000,000 9 Landscaping 21 Landscaping 250,000,000 287,500,000 10 Lain-lain 22 C om m issioning and Finishing 100,000,000 115,000,000 Total 51,450,000,000 59,167,500,000 A ntisipasi Perubahan Investasi 15.0% Tahun m ulai beroperasi secara kom ersial 2015 c NO. G o to M enu

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CONTOH PROGRAM

TABEL INPUT ASUMSIBerikut merupakan tabel yang disediakan pada program ini untuk asumsi apa saja yang diperkirakan dalam pembangunan Usaha Minyak Kelapa Sawit. Asumsi adalah cell berwarna kuning dengan tulisan (font) merah.

KELOMPOK BIAYA BIAYA STL MARK-UPHARTA TETAP NO. URAIAN (Rp) (Rp)

1 Tanah 1 Pembebasan Lahan 3,000,000,000 3,450,000,0002 Land Clearing 500,000,000 575,000,000

2 Bangunan 3 Bagunan Pabrik 5,000,000,000 5,750,000,0004 Bangunan Kantor 1,500,000,000 1,725,000,0005 Mes Karyawan 2,000,000,000 2,300,000,0006 Bengkel (Workshop) 150,000,000 172,500,0007 Bak Pengolahan Limbah 200,000,000 230,000,0008 Tangki 1,000,000,000 1,150,000,0009 Jembatan Timbang 1,500,000,000 1,725,000,000

3 Mesin dan Peralatan 10 Genset 1,500,000,000 1,725,000,00011 Mesin-mesin dan Peralatan 25,000,000,000 28,750,000,00012 Laboratorium 1,650,000,000 1,897,500,00013 Peralatan Pabrik 1,000,000,000 1,150,000,000

4 Instalasi 14 Instalasi Listrik 750,000,000 862,500,00015 Instalasi Air 100,000,000 115,000,00016 Instalasi Jaringan Tel/Komunikasi 1,250,000,000 1,437,500,000

5 Alat-alat Berat 17 Alat Berat 2,000,000,000 2,300,000,0006 Kendaraan 18 Kendaraan Operasional 2,000,000,000 2,300,000,0007 Furniture 19 Furniture 500,000,000 575,000,0008 Peralatan Kantor 20 Peralatan Kantor 500,000,000 575,000,0009 Landscaping 21 Landscaping 250,000,000 287,500,00010 Lain-lain 22 Commissioning and Finishing 100,000,000 115,000,000

Total 51,450,000,000 59,167,500,000

Antisipasi Perubahan Investasi 15.0%Tahun mulai beroperasi secara komersial 2015

c

NO.

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KREDIT INVESTASI Porsi MODAL KERJA PorsiPinjaman Bank 70% Pinjaman Bank 70%Modal Sendiri 30% Modal Sendiri 30.0%Total 100% Total 100.0%Bunga Kredit Investasi (KI) 18% Biaya Bunga 18%Jangka waktu pinjaman (tenor) KI 10 Biaya Provisi 1%

IDCTingkat Bunga IDC 18%Jangka waktu pinjaman (tenor) IDC 10Biaya provisi 1%Pembayaran IDC selama konstruksi 100%Bunga IDC terutang 18%

PINJAMAN BARUTingkat Bunga 18%Jangka waktu pinjaman baru 5

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1 2 3 4 5 61 Pembebasan Lahan OK 100.0% 30% 70%2 Land Clearing OK 100.0% 100%3 Bagunan Pabrik OK 100.0% 20% 30% 20%4 Bangunan Kantor OK 100.0%5 Mes Karyawan OK 100.0%6 Bengkel (Workshop) OK 100.0%7 Bak Pengolahan Limbah OK 100.0%8 Tangki OK 100.0%9 Jembatan Timbang OK 100.0% 10%

10 Genset OK 100.0%11 Mesin-mesin dan Peralatan OK 100.0%12 Laboratorium OK 100.0%13 Peralatan Pabrik OK 100.0%14 Instalasi Listrik OK 100.0%15 Instalasi Air OK 100.0%16 Instalasi Jaringan Tel/Komunikasi OK 100.0%17 Alat Berat OK 100.0%18 Kendaraan Operasional OK 100.0%19 Furniture OK 100.0%20 Peralatan Kantor OK 100.0%21 Landscaping OK 100.0%22 Commissioning and Finishing OK 100.0%

No. Kegiatan Keterangan Total

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Biaya Bulan(Rp) 1 2 3 4 5 6

1 Pembebasan Lahan 3,450,000,000 1,035,000,000 2,415,000,0002 Land Clearing 575,000,000 575,000,0003 Bagunan Pabrik 5,750,000,000 1,150,000,000 1,725,000,000 1,150,000,0004 Bangunan Kantor 1,725,000,0005 Mes Karyawan 2,300,000,0006 Bengkel (Workshop) 172,500,0007 Bak Pengolahan Limbah 230,000,0008 Tangki 1,150,000,0009 Jembatan Timbang 1,725,000,000 172,500,00010 Genset 1,725,000,00011 Mesin-mesin dan Peralatan 28,750,000,00012 Laboratorium 1,897,500,00013 Peralatan Pabrik 1,150,000,00014 Instalasi Listrik 862,500,00015 Instalasi Air 115,000,00016 Instalasi Jaringan Tel/Komunikasi 1,437,500,00017 Alat Berat 2,300,000,00018 Kendaraan Operasional 2,300,000,00019 Furniture 575,000,00020 Peralatan Kantor 575,000,00021 Landscaping 287,500,00022 Commissioning and Finishing 115,000,000

Total 59,167,500,000 1,035,000,000 2,415,000,000 575,000,000 1,150,000,000 1,725,000,000 1,322,500,000

FinancingPinjaman Bank 70.0% 41,417,250,000 724,500,000 1,690,500,000 402,500,000 805,000,000 1,207,500,000 925,750,000Modal Sendiri 30.0% 17,750,250,000 310,500,000 724,500,000 172,500,000 345,000,000 517,500,000 396,750,000Total 100.0% 59,167,500,000 1,035,000,000 2,415,000,000 575,000,000 1,150,000,000 1,725,000,000 1,322,500,000

Waktu Penyelesaian Pabrik 12IDC 18.0% 3,125,010,000 130,410,000 278,932,500 60,375,000 108,675,000 144,900,000 97,203,750Biaya Provisi 1.0% 414,172,500Pembayaran IDC 100.0% 3,125,010,000 130,410,000 278,932,500 60,375,000 108,675,000 144,900,000 97,203,750IDC terutangBunga IDC terutang 18.0%Total IDC terutangAkumulasi Penarikan Dana 59,167,500,000 1,035,000,000 3,450,000,000 4,025,000,000 5,175,000,000 6,900,000,000 8,222,500,000Akumulasi Penarikan Dana (%) 1.75% 5.83% 6.80% 8.75% 11.66% 13.90%

KEGIATANNO.

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0.0%

20.0%

40.0%

60.0%

80.0%

100.0%

120.0%

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Pen

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Bulan

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Uraian Rp/BulanUpah/Gaji 12,500,000Biaya Adminsitrasi 20,000,000Biaya Transportasi 15,000,000Biaya Lain-lain 10,000,000Total 57,500,000

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Uraian RpKonsultan Studi Kelayakan 100,000,000Konsultan Teknik 250,000,000Konsultan Amdal 50,000,000Konsultan Hukum 25,000,000Auditor 50,000,000Notaris 10,000,000Lain-lain 10,000,000Total 495,000,000

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Kapasitas Produksi 30 ton/jamRendemen CPO dalam TBS 20% (10 ton TBS menghasilkan 2 ton CPO)Kernel 15% (10 ton TBS menghasilkan 1,5 ton Kernel)Hari kerja 300 hari

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Jam Kerja 24 24 24 24 24 24 24 24 24 24Efisiensi Produksi 80% 80% 80% 85% 85% 90% 90% 90% 95% 100%

Tandan Buah Segar (TBS) dalam Ton 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000Produksi CPO (Ton) 34,560 34,560 34,560 36,720 36,720 38,880 38,880 38,880 41,040 43,200Produksi Kernel 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400

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Luas Kebun Inti 6,000 hektarProduksi Kebun Inti per hektar 25 ton per hektarProduksi kebun Plasma per hektar 20 ton per hektar

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024KEBUTUHAN TBSKebutuhan TBS (Ton) 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000Produksi per hektar 25 25 25 25 25 25 25 25 25 25

PRODUKSI TBS KEBUN INTILuas Lahan Inti (Ha) 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000Efficiency Produksi Kebun Inti 95% 95% 95% 95% 95% 95% 95% 95% 95% 95%Produksi Kebun Inti (Ton) 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500

KEBUTUHAN TBS KEBUN PLASMATBS Kebun Plasma (Ton) 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500Lahan Plasma (Ha) 3,675 3,675 3,675 3,675 3,675 3,675 3,675 3,675 3,675 3,675

Kebutuhan Lahan Kebun Sawit (HA) 9,675 9,675 9,675 9,675 9,675 9,675 9,675 9,675 9,675 9,675

PRODUKSI TBSProduksi TBS Kebun Inti (Ton) 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500 142,500Produksi TBS Kebun Plasma (Ton) 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500 73,500Total Produksi (Ton) 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000

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Harga KenaikanPerolehan Harga

TBS Kebun Inti 900 Rp/Kg 10.0% per tahunTBS Kebun Plasma 900 Rp/Kg 10.0% per tahun

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Skedul Pengiriman CPO 15 hari sekaliBiaya Pengiriman CPO per Ton 80000 Rp/TonKenaikan Biaya Pengiriman 10.0% per tahun

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Persediaan Awal 0 1,728 1,728 1,728 1,836 1,836 1,944 1,944 1,944 2,052Produksi 34,560 34,560 34,560 36,720 36,720 38,880 38,880 38,880 41,040 43,200Persediaan Akhir 1,728 1,728 1,728 1,836 1,836 1,944 1,944 1,944 2,052 2,160Dijual 32,832 34,560 34,560 36,612 36,720 38,772 38,880 38,880 40,932 43,092

Kapasitas Tangki (Ton) 1,642 1,728 1,728 1,831 1,836 1,939 1,944 1,944 2,047 2,155

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Harga Jual CPO (Lokal) 7000 Rp/KgHarga Jual CPO (Ekspor) 0.80 USD/KgKurs 9200 Rp/USDKenaikan Harga CPO Lokal 10.0% per tahunKenaikan Harga CPO Ekspor 10.0% per tahun

Porsi Penjualan Lokal dan EksporPenjualan Lokal 80%Penjualan Ekspor 20%Total 100%

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Harga Jual Lokal 1000 Rp/KgKenaikan Harga Kernel 10.0% per tahunSkedul Pengiriman Kernel 15 hari sekali

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Persediaan Awal 0 1,620 1,620 1,620 1,620 1,620 1,620 1,620 1,620 1,620Produksi 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400Persediaan Akhir 1,620 1,620 1,620 1,620 1,620 1,620 1,620 1,620 1,620 1,620Dijual 30,780 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400 32,400

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Terms of Payment CPO Terms of Payment TBSKredit Penjualan Lokal 30 hari Kredit Pembelian TBS Inti 30 hariKredit Penjualan Ekspor 15 hari Kredit Pembelian TBS Plasma 30 hari

Terms of Payment Kernel Terms of Payment Bahan BakarKredit Penjualan 30 hari Kredit Pembelian Bahan Bakar (hari) 15 hari

Terms of Payment AirKredit Pembelian Air 30 hari

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Persediaan TBS Akhir (Kebun Inti) 0.0 hariPersediaan TBS Akhir (Kebun Plasma) 0.0 hariPersediaan Akhir WIP 0.0 hariPersediaan CPO 15 hari

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BIAYA UPAH LANGSUNGJumlah operator 25 orangUpah/Gaji rata-rata per jam 3000 Rp/jamKenaikan Gaji 10.0% per tahunGaji setahun 14 kali

Gaji/Bulan/OrgJabatan (Rp)

Upah Tak Langsung 150,000,000Gaji Tenaga Operasional 225,000,000

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BAHAN BAKAR (SOLAR)Volume Bahan Bakar/Ton TBS 5 literHarga Bahan Bakar 6,100 Rp/LiterKenaikan Harga Bahan Bakar 10.0% per tahunBIAYA AIRVolume Air/Ton TBS 500 literRetribusi Air 25 Rp/LiterKenaikan Retribusi Air 10.0% per tahun

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Umur Ekonomis(Tahun) Ke Produksi Ke Operasi Total

Bangunan 20 80% 20% 100%Mesin dan Peralatan 10 100% 0% 100%Instalasi 10 100% 0% 100%Alat-alat Berat 10 100% 0% 100%Kendaraan 5 80% 20% 100%Furniture 5 20% 80% 100%Peralatan Kantor 5 20% 80% 100%Landscaping 5 0% 100% 100%Lain-lain 5 0% 100% 100%

Alokasi Biaya PenyusutanUraian

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KenaikanBiaya Biaya

Biaya Telekomunikasi 10,000,000 Rp/Bulan 10.0% per tahunBiaya Perawatan 10,000 Rp/Ton TBS 10.0% per tahunBiaya Transportasi rata-rata/Ton TBS 5,000 Rp/Ton TBS 10.0% per tahunBiaya Bahan Lain rata-rata/Ton CPO 1,000 Rp/Ton CPO 5.0% per tahunBiaya Overhead Pabrik Lain-lain 2,000,000 Rp/Bulan 10% per tahun

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KenaikanBiaya/Thn

Biaya Telepon/Komunikasi 15,000,000 180,000,000 10.0%Biaya Listrik 5,000,000 60,000,000 10.0%Biaya Air 2,000,000 24,000,000 10.0%Biaya Transportasi 5,000,000 60,000,000 10.0%Biaya Perawatan (Maintenance) 2,000,000 24,000,000 10.0%Biaya Sewa 5,000,000 60,000,000 10.0%Biaya Entertainment 10,000,000 120,000,000 10.0%Biaya Perjalanan Dinas 10,000,000 120,000,000 10.0%Biaya Admnistrasi Lain-lain 2,500,000 30,000,000 10.0%Total 56,500,000 678,000,000

Premi Asuransi 1.00% terhadap depreciable assetsPajak (PPh 25) 30.0%

Uraian Rp/TahunRp/Bulan

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TABEL HASIL ASUMSIBerikut adalah hasil laporan keuangan terlampir berdasarkan dari asumsi yang telah dimasukkan.

FINANCING 2014 2015 2016 2017 2018Dana Jangka PanjangPinjaman Bank 41,417,250,000 0 0 0 0Modal Sendiri 22,474,432,500Modal Kerja 0 0 0 0 0Pinjaman Bank 0 10,705,464,595 1,939,184,520 1,245,965,700 2,481,048,162Modal Sendiri 0 4,588,056,255 831,079,080 533,985,300 1,063,306,355Total Financing 63,891,682,500 15,293,520,850 2,770,263,600 1,779,951,000 3,544,354,517Kas Akhir 0 55,471,845,476 106,710,632,055 162,107,713,051 244,537,098,968

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2015 2016 2017 2018 2019 2020Persediaan Awal TBS 0 0 0 0 0 0Pembelian TBS 213,840,000,000 235,224,000,000 258,746,400,000 284,621,040,000 313,083,144,000 344,391,458,400Persediaan Akhir TBS 0 0 0 0 0 0Penggunaan TBS 213,840,000,000 235,224,000,000 258,746,400,000 284,621,040,000 313,083,144,000 344,391,458,400Biaya Upah Langsung 540,000,000 594,000,000 653,400,000 718,740,000 790,614,000 869,675,400Biaya Overhead PabrikBiaya Upah Tak Langsung 2,100,000,000 2,310,000,000 2,541,000,000 2,795,100,000 3,074,610,000 3,382,071,000Biaya Bahan Bakar 6,588,000,000 7,246,800,000 7,971,480,000 8,768,628,000 9,645,490,800 10,610,039,880Biaya Air 2,700,000,000 2,970,000,000 3,267,000,000 3,593,700,000 3,953,070,000 4,348,377,000Biaya Telepon/Komunikasi 120,000,000 132,000,000 145,200,000 159,720,000 175,692,000 193,261,200Biaya Perawatan 2,160,000,000 2,376,000,000 2,613,600,000 2,874,960,000 3,162,456,000 3,478,701,600Biaya Transportasi 1,080,000,000 1,188,000,000 1,306,800,000 1,437,480,000 1,581,228,000 1,739,350,800Biaya Bahan-bahan Kimia 34,560,000 36,288,000 38,102,400 42,507,990 44,633,390 49,621,827Biaya Penyusutan 4,759,850,000 4,759,850,000 4,759,850,000 4,759,850,000 4,759,850,000 4,345,850,000Biaya Asuransi 507,495,000 507,495,000 507,495,000 507,495,000 507,495,000 507,495,000Biaya Overhead Pabrik Lain-lain 24,000,000 26,400,000 29,040,000 31,944,000 35,138,400 38,652,240Total Biaya Overhead Pabrik 20,073,905,000 21,552,833,000 23,179,567,400 24,971,384,990 26,939,663,590 28,693,420,547Total Biaya Pabrikasi 234,453,905,000 257,370,833,000 282,579,367,400 310,311,164,990 340,813,421,590 373,954,554,347Persediaan Awal WIP 0 0 0 0 0 0Persediaan Akhir WIP 0 0 0 0 0 0Total Biaya Produksi 234,453,905,000 257,370,833,000 282,579,367,400 310,311,164,990 340,813,421,590 373,954,554,347Persediaan Awal CPO 0 11,722,695,250 12,868,541,650 14,128,968,370 15,515,558,250 17,040,671,079Persediaan Akhir CPO 11,722,695,250 12,868,541,650 14,128,968,370 15,515,558,250 17,040,671,079 18,697,727,717Harga Pokok Penjualan 222,731,209,750 256,224,986,600 281,318,940,680 308,924,575,111 339,288,308,760 372,297,497,709Biaya Produksi per Ton 6,783,967 7,447,073 8,176,486 8,450,740 9,281,411 9,618,173Biaya Produksi per Kg 6,784 7,447 8,176 8,451 9,281 9,618

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2014 2015 2016 2017 2018Penjualan CPO 0 255,406,694,400 295,734,067,200 325,307,473,920 379,084,865,702Penjualan Kernel 0 33,858,000,000 39,204,000,000 43,124,400,000 47,436,840,000Total Penjualan 0 289,264,694,400 334,938,067,200 368,431,873,920 426,521,705,702Harga Pokok Penjualan 0 222,731,209,750 256,224,986,600 281,318,940,680 308,924,575,111Laba Kotor 0 66,533,484,650 78,713,080,600 87,112,933,240 117,597,130,592Biaya Operasional 690,000,000 6,985,515,000 7,783,035,000 8,508,243,000 9,524,468,760Laba Operasi (690,000,000) 59,547,969,650 70,930,045,600 78,604,690,240 108,072,661,832Biaya Bunga 3,125,010,000 7,455,105,000 7,138,153,885 6,764,151,569 6,322,828,836Pendapatan (Biaya) Lain-lain (909,172,500) (107,054,646) (126,446,491) (138,906,148) (163,716,630)Laba Sebelum Pajak (4,724,182,500) 51,985,810,004 63,665,445,224 71,701,632,523 101,586,116,366Pajak 0 15,595,743,001 19,099,633,567 21,510,489,757 30,475,834,910Laba Bersih (4,724,182,500) 36,390,067,003 44,565,811,657 50,191,142,766 71,110,281,456

2015 2016 2017 2018Harga jual rata-rata per Kg 7,779 8,557 9,413 10,354Biaya produksi per Kg 6,784 7,447 8,176 8,451Margin di atas biaya produksi 14.7% 14.9% 15.1% 22.5%

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2015 2016 2017 2018 2019 2020Piutang Usaha 21,890,325,600 25,346,692,800 27,881,362,080 32,255,786,218 35,573,202,562 41,049,931,213Persediaan 11,722,695,250 12,868,541,650 14,128,968,370 15,515,558,250 17,040,671,079 18,697,727,717Total Harta Lancar 33,613,020,850 38,215,234,450 42,010,330,450 47,771,344,467 52,613,873,641 59,747,658,930Utang Lancar 18,319,500,000 20,151,450,000 22,166,595,000 24,383,254,500 26,821,579,950 29,503,737,945Kebutuhan Modal Kerja 15,293,520,850 18,063,784,450 19,843,735,450 23,388,089,967 25,792,293,691 30,243,920,985Perubahan Modal Kerja 15,293,520,850 2,770,263,600 1,779,951,000 3,544,354,517 2,404,203,724 4,451,627,294FinancingPinjaman Bank 10,705,464,595 12,644,649,115 13,890,614,815 16,371,662,977 18,054,605,584 21,170,744,689Modal Sendiri 4,588,056,255 5,419,135,335 5,953,120,635 7,016,426,990 7,737,688,107 9,073,176,295Total 15,293,520,850 18,063,784,450 19,843,735,450 23,388,089,967 25,792,293,691 30,243,920,985Biaya Bunga 1,926,983,627 2,276,036,841 2,500,310,667 2,946,899,336 3,249,829,005 3,810,734,044Biaya Provisi 107,054,646 126,446,491 138,906,148 163,716,630 180,546,056 211,707,447

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Cost of CapitalSumber Dana (Rp) Porsi Setelah Pajak Perkalian

Pinjaman Bank 41,417,250,000 70.0% 12.6% 8.8%Modal Sendiri 17,750,250,000 30.0% 24.0% 7.2%Total 59,167,500,000 100.0% WACC = 16.0%

Cost of Debt 18.0%Spread 6.00% di atas cost of debtCost of Equity 24.0%

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Status Proyek : LAYAK2014 2015 2016 2017 2018 2019

CASH INFLOWEbit (1-T) 0 41,683,578,755 49,651,031,920 55,023,283,168 75,650,863,282 84,475,416,507Biaya Penyusutan 0 5,246,875,000 5,246,875,000 5,246,875,000 5,246,875,000 5,246,875,000Nilai Sisa Harta TetapNilai Sisa Modal KerjaTotal Cash Inflow 0 46,930,453,755 54,897,906,920 60,270,158,168 80,897,738,282 89,722,291,507CASH OUTFLOWPembelian Harta Tetap 59,167,500,000 0 0 0 0 0Perubahan Modal Kerja 0 15,293,520,850 2,770,263,600 1,779,951,000 3,544,354,517 2,404,203,724Total Cash Outflow 59,167,500,000 15,293,520,850 2,770,263,600 1,779,951,000 3,544,354,517 2,404,203,724Net Cash Flow (59,167,500,000) 31,636,932,905 52,127,643,320 58,490,207,168 77,353,383,765 87,318,087,783Present Value Interest Factor (PVIF) 1.0000 0.8619 0.7429 0.6403 0.5519 0.4757Present Value (PV) (59,167,500,000) 27,268,516,553 38,725,975,712 37,452,824,558 42,692,134,777 41,537,457,572Net Present Value (NPV) 369,105,891,330 LAYAKIRR 84.78%Payback Period 2.8 tahun

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Uraian 2014 2015 2016 2017 2018PENERIMAANPenerimaan dari Penjuaan 0 267,374,368,800 331,481,700,000 365,897,204,640 422,147,281,565Pendapatan Lain-lain 0 0 0 0 0Total Penerimaan 0 267,374,368,800 331,481,700,000 365,897,204,640 422,147,281,565PENGELUARANPembelain Bahan Baku dan lain-lain 0 204,808,500,000 243,608,850,000 267,969,735,000 294,766,708,500Upah Langsung 0 540,000,000 594,000,000 653,400,000 718,740,000Biaya Overhead Pabrik 0 6,026,055,000 6,576,183,000 7,181,237,400 7,849,206,990Biaya Operasional 690,000,000 6,498,490,000 7,296,010,000 8,021,218,000 9,037,443,760Biaya Bunga 3,125,010,000 7,455,105,000 7,138,153,885 6,764,151,569 6,322,828,836Cicilan Utang Bank 0 1,760,839,528 2,077,790,644 2,451,792,959 2,893,115,692Biaya provisi 414,172,500 107,054,646 126,446,491 138,906,148 163,716,630Biaya Konsultan 495,000,000 0 0 0 0Pajak 0 0 15,595,743,001 19,099,633,567 21,510,489,757Pembelian harta tetap baru 59,167,500,000 0 0 0 0Total Pengeluaran 63,891,682,500 227,196,044,174 283,013,177,021 312,280,074,644 343,262,250,165Selisih penerimaan dan pengeluaran (63,891,682,500) 40,178,324,626 48,468,522,979 53,617,129,996 78,885,031,400Kas Awal 0 0 55,471,845,476 106,710,632,055 162,107,713,051Kas sebelum financing (63,891,682,500) 40,178,324,626 103,940,368,455 160,327,762,051 240,992,744,451FINANCINGDana Jangka PanjangPinjaman Bank 41,417,250,000 0 0 0 0Modal Sendiri 22,474,432,500 0 0 0 0Modal KerjaPinjaman Bank 0 10,705,464,595 1,939,184,520 1,245,965,700 2,481,048,162Modal Sendiri 0 4,588,056,255 831,079,080 533,985,300 1,063,306,355Total Financing 63,891,682,500 15,293,520,850 2,770,263,600 1,779,951,000 3,544,354,517Kas Akhir 0 55,471,845,476 106,710,632,055 162,107,713,051 244,537,098,968

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Kontrol Neraca 0 0 0 0 02014 2015 2016 2017 2018

HARTA LANCARKas 0 55,471,845,476 106,710,632,055 162,107,713,051 244,537,098,968Piutang Usaha 0 21,890,325,600 25,346,692,800 27,881,362,080 32,255,786,218Persediaan 0 11,722,695,250 12,868,541,650 14,128,968,370 15,515,558,250Total Harta Lancar 0 89,084,866,326 144,925,866,505 204,118,043,501 292,308,443,435HARTA TETAPNilai Perolehan 59,167,500,000 59,167,500,000 59,167,500,000 59,167,500,000 59,167,500,000Akumulasi Penyusutan 0 (5,246,875,000) (10,493,750,000) (15,740,625,000) (20,987,500,000)Total Harta tetap (net) 59,167,500,000 53,920,625,000 48,673,750,000 43,426,875,000 38,180,000,000Total Harta 59,167,500,000 143,005,491,326 193,599,616,505 247,544,918,501 330,488,443,435

UTANGUtang Usaha 0 18,319,500,000 20,151,450,000 22,166,595,000 24,383,254,500Utang Pajak 0 15,595,743,001 19,099,633,567 21,510,489,757 30,475,834,910Utang Bunga 0 0 0 0 0Utang Bank Jangka Pendek 0 10,705,464,595 12,644,649,115 13,890,614,815 16,371,662,977Utang Bank Jangka Panjang 41,417,250,000 39,656,410,472 37,578,619,828 35,126,826,869 32,233,711,177Total Utang 41,417,250,000 84,277,118,068 89,474,352,510 92,694,526,440 103,464,463,563MODAL SENDIRIModal disetor 22,474,432,500 27,062,488,755 27,893,567,835 28,427,553,135 29,490,859,490Laba ditahan 0 (4,724,182,500) 31,665,884,503 76,231,696,160 126,422,838,926Laba tahun berjalan (4,724,182,500) 36,390,067,003 44,565,811,657 50,191,142,766 71,110,281,456Total Modal Sendiri 17,750,250,000 58,728,373,258 104,125,263,995 154,850,392,061 227,023,979,872Total Utang dan Modal Sendiri 59,167,500,000 143,005,491,326 193,599,616,505 247,544,918,501 330,488,443,435

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2015 2016 2017 2018 2019 2020 2021 2022 2023 2024Current Ratio 2.00 2.79 3.55 4.10 4.83 5.27 5.97 6.63 6.87 7.16Quick Ratio 1.73 2.54 3.30 3.89 4.62 5.07 5.78 6.44 6.70 7.00Average Collection Period 27.24 27.24 27.24 27.23 27.22 27.21 27.21 27.21 27.19 27.18Inventory Turnover 19.00 19.91 19.91 19.91 19.91 19.91 19.91 19.91 19.91 19.91Working Capital Turnover 3.25 2.31 1.80 1.46 1.23 1.06 0.93 0.84 0.77 0.71Fixed Assets Turnover 5.36 6.88 8.48 11.17 14.28 19.09 24.98 33.78 50.50 82.88Debt to Equity Ratio 143.50% 85.93% 59.86% 45.57% 35.10% 29.17% 23.68% 19.77% 17.80% 16.08%Debt Ratio 58.93% 46.22% 37.45% 31.31% 25.98% 22.58% 19.15% 16.51% 15.11% 13.85%Profit Margin 12.58% 13.31% 13.62% 16.67% 17.07% 19.86% 20.19% 20.38% 22.76% 25.02%ROE 61.96% 42.80% 32.41% 31.32% 26.06% 25.86% 22.43% 19.91% 20.35% 20.45%ROI 25.45% 23.02% 20.28% 21.52% 19.29% 20.02% 18.14% 16.63% 17.27% 17.62%

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