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Diketahui

Plant Cost Rp 90 000 000,- Putaran trial 1 2

Working Capital Rp 10 000 000,-

D/E ratio 60 : 40

unga pin!a"an 1# $ PC %000& 90,000 90,000

'ra(e perio) 2 tahun WC %000& 10,000 10,000

*angka +aktu penge"alian tahun .ssu"e) C %000& 120,000 11,000

Pe"angunan Proek 2 tahun Det 3 DE60/40 52000 5000

Penarikan Pin!a"an th-1 : th- 2 1 : 2 Disurse-1 24000 2600

Disurse-2 4000 45200

asaran: 7en(ari C ang "e"enuhi D/E ratio ang )itentukan unga th-1 600 #40

)engan PC )an WC tertentu unga th-2 1140 111#1DC 3 1# $ %total& 14940 14691

C 8ro" trial 114,940 114691

rial putaran - 1 et

; DC total unga th-1 < unga th-2 < unga

E7P=>.?

C Rp 114 220 000

Det Rp 6 #2 000

E@uit C - Det 4#6000

20 000 000 40 000 000

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DC Rp 14 220 000%)iulatkan 14 200 000&

7enghitung unga )an (i(ilan

ahun Pin!a"an

1 6,#2

2 4#,6

22,44

000 000 6 000 000 000 000 4#0 000

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4

90,000 90,000 24000 4000

10,000 10,000

114,#00 114,220 600 600

6500 6#2 #40

22900 2244 5200

4#00 4#6 1140

4# 4266

10202# 105959142##2# 142209

1142##2# 1142209

)ari unga th seelu"na

satis8ie)

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Ci(ilan unga

2244 10259

2244 6#2

2244 4266

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7enusun Proeksi >/R

Diketahui:

="ur proek # tahun Det 6,#2,000

Depre(iale nAest"ent Rp 104 200 000 Depresiasi straight line sela"a #tahunPa!ak 10 $ >ain-lain lihat +orksheet erikut B se

Rp %000&

te" 1 2 4 #

1 asil Pen!ualan 1#0,000 16,5#0 15,#00 15,#00 15,#00

2 iaa Pro)uksi aku 40,000 4#,000 #0,000 #0,000 #0,000

=tilitas 10,000 11,2#0 12,#00 12,#00 12,#00

'a!i 20,000 20,000 20,000 20,000 20,000

Aerhea) 10,000 10,000 10,000 10,000 10,000

Pe"eliharaan #,210 #,210 #,210 #,210 #,210

Depresiasi 2040 2040 2040 2040 2040

*u"lah 106,0#0 112,00 11,##0 11,##0 11,##0

E %1-2& 4,9#0 #6,4#0 6,9#0 6,9#0 6,9#0

nterest 10,20 6,# ,425

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Pro8it e8ore ta ,650 49,#95 6#,#2 6,9#0 6,9#0

a %10$& 65 49#95 6##2 69# 69#

Pro8it a8ter interest B ta 0,0 44,65 #,951 62,0## 62,0##

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lu"na

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7E7=. C. F>W .E7E?

Rp (000)

ITEM -1 0 1 2 3 4 5

Saldo Awal 0 0 1001265 1#65 6065 1059455 1652#05

Cash Inflow

Pin!a"an 2244 4#6 0 0 0 0 0

E@uit 1#229 04#65 0 0 0 0 0

Pen)apatan 1#0000 165#0 15#00 15#00 15#00

Total 05 5614665 1600125 20506#5 2#605 29#4455 #45#05

Cash Outflow

nAestasi tetap PC B 066 6614 0 0 0 0 0

aku 40000 4#000 #0000 #0000 #0000

=tilitas 10000 112#0 12#00 12#00 12#00

'a!i 20000 20000 20000 20000 20000

Aerhea) 10000 10000 10000 10000 10000

Pe"eliharaan #210 #210 #210 #210 #210

nterest 1020 6# 426 0 0

Pa!ak 65 4960 6##2 69# 69#

Ci(ilan 2240 2240 2240

DiAi)en %assu"e)& 12122 15## 2#92 2#626

Total 066 6614 121695 12# 14 12195 1021

Saldo Akhir 1001265 1#65 6065 1059455 1652#05 224#195

Depresiasi

Seharusnya 10 000 (Working Capital)

Catatan: e)akan Cash Flo+ tate"ent As Free Cash Flo+