GajiPekerjaan Gaji/org Banyaknya Jumlah

Kasir 400,000 1 400,000Cleaning 500,000 2 1,000,000Reglue + Repaint 400,000 1 400,000Kurir 400,000 1 400,000

2,200,000

Peralatan dan PerlengkapanNama Satuan Harga/satuan Banyaknya Jumlah

Mesin Cuci buah 14,000,000 3 42,000,000Mesin Pengering buah 8,000,000 2 16,000,000Rak Sepatu (tertutup) unit (12 laci) 1,800,000 2 3,600,000Rak Sepatu unit 270,000 2 540,000Mesin Kasir unit 2,500,000 1 2,500,000Komputer unit 3,500,000 1 3,500,000Meja adm. + kursi set 500,000 1 500,000Kursi tunggu set (4 kursi) 2,000,000 1 2,000,000AC unit 3,700,000 1 3,700,000Perlengkapan adm. set 50,000 1 50,000Motor unit 14,000,000 1 14,000,000Sikat set 20,000 5 100,000Kuas set 3,000 12 36,000

88,526,000

Penyusutan700,000266,667

60,0009,000

41,66758,333

8,33333,33361,667

233,333

1,472,333

Biaya Lain-lainKeterangan Biaya

Desain Interior 5,000,000Promosi 1,000,000Perizinan 2,000,000Listrik dan Air 550,000

8,550,000

Biaya per BulanKeterangan Jumlah Ket

Biaya Gaji 2,200,000 tetap Kebutuhan DanaBiaya Perlengkapan 186,000 tetap pengeluaran awalBiaya Utilitas 300,000 variabel biaya per bulanBiaya Bahan Baku 9,090,000 tetapBiaya Penyusutan 1,472,333 tetap Pendapatan

14,830,417 Penjualan/blnSumber DanaModal SendiriKredit Bank

Pengeluaran dan Pembelian Awal Usaha Pembayaran Kredit BankTempat (Bangunan + Tanah) 650,000,000 Bunga = 12%/thnPeralatan 88,340,000 Kredit BankPerizinan 2,000,000 BungaDesain Interior 5,000,000 Jumlah KewajibanPromosi 1,000,000 Jangka waktu pinjaman 3 tahun

745,340,000 Skedul Pembayaran Utang

Bulan0123456789

1011121314151617181920212223242526

27282930313233343536

745,340,000 14,830,417 761,320,417

27,750,000

700,000,000 200,000,000

per bulan 200,000,000 5,555,556 24,000,000 666,667 224,000,000 6,222,222

Cicilan Bunga Pokok Pinjaman Saldo Pinjaman 24,000,000 200,000,000 224,000,000

6,222,222 23,333,333 194,444,444 217,777,778 6,222,222 22,666,667 188,888,889 211,555,556 6,222,222 22,000,000 183,333,333 205,333,333 6,222,222 21,333,333 177,777,778 199,111,111 6,222,222 20,666,667 172,222,222 192,888,889 6,222,222 20,000,000 166,666,667 186,666,667 6,222,222 19,333,333 161,111,111 180,444,444 6,222,222 18,666,667 155,555,556 174,222,222 6,222,222 18,000,000 150,000,000 168,000,000 6,222,222 17,333,333 144,444,444 161,777,778 6,222,222 16,666,667 138,888,889 155,555,556 6,222,222 16,000,000 8,333,337 149,333,333 6,222,222 15,333,333 8,333,337 143,111,111 6,222,222 14,666,667 8,333,337 136,888,889 6,222,222 14,000,000 8,333,337 130,666,667 6,222,222 13,333,333 8,333,337 124,444,444 6,222,222 12,666,667 8,333,337 118,222,222 6,222,222 12,000,000 8,333,337 112,000,000 6,222,222 11,333,333 8,333,337 105,777,778 6,222,222 10,666,667 8,333,337 99,555,556 6,222,222 10,000,000 8,333,337 93,333,333 6,222,222 9,333,333 8,333,337 87,111,111 6,222,222 8,666,667 8,333,337 80,888,889 6,222,222 8,000,000 8,333,337 74,666,667 6,222,222 7,333,333 8,333,337 68,444,444 6,222,222 6,666,667 8,333,337 62,222,222

6,222,222 6,000,000 8,333,337 56,000,000 6,222,222 5,333,333 8,333,337 49,777,778 6,222,222 4,666,667 8,333,337 43,555,556 6,222,222 4,000,000 8,333,337 37,333,333 6,222,222 3,333,333 8,333,337 31,111,111 6,222,222 2,666,667 8,333,337 24,888,889 6,222,222 2,000,000 8,333,337 18,666,667 6,222,222 1,333,333 8,333,337 12,444,444 6,222,222 666,667 8,333,337 6,222,222 6,222,222 (0) 8,333,337 0

AsumsiTingkat Inflasi 4%Pertumbuhan Penjualan 2%

Perbulan Tahun I Tahun II Tahun IIIPenjualan 27,750,000 333,000,000 339,660,000 346,453,200 HPP 9,090,000 109,080,000 113,443,200 117,980,928 Laba Kotor 18,660,000 223,920,000 226,216,800 228,472,272 Biaya Operasional 11,776,000 141,312,000 141,312,000 141,312,000 Penyusutan 1,472,333 17,668,000 17,668,000 17,668,000 Jumlah Biaya Usaha 13,248,333 158,980,000 158,980,000 158,980,000 Laba sebelum pajak 5,411,667 64,940,000 67,236,800 69,492,272 Pajak 10% 541,167 6,494,000 6,723,680 6,949,227 Laba Setelah Pajak 4,870,500 58,446,000 60,513,120 62,543,045

Tahun IV Tahun V 353,382,264 360,449,909 122,700,165 127,608,172 230,682,099 232,841,738 141,312,000 141,312,000 17,668,000 17,668,000 158,980,000 158,980,000 71,702,099 73,861,738 7,170,210 7,386,174 64,531,889 66,475,564

Keterangan Pra Operasi Tahun I Tahun IITotal Penjualan 333,000,000 339,660,000 A. Arus Kas Masuk(Penerimaan Kas)1. Hasil Penjualan2. Pelunasan Piutang3. Modal Sendiri 700,000,000 4. Kredit Modal Kerja 200,000,000 5. Saldo Kas Awal 138,679,583 122,458,917 Total Arus Kas Masuk 900,000,000 471,679,583 462,118,917 B. Arus Kas Keluar(Pengeluaran Kas)Biaya Pra Operasi 761,320,417 1. Investasi2. Biaya Pokok Produksi 109,080,000 109,080,000 3. Biaya Usaha Sebelum Penyusutan 141,312,000 141,312,000 4. Biaya Bunga 8,000,000 8,000,000 5. Pajak (10%) 6,494,000 6,723,6806. Biaya Penyusutan 17,668,000 17,668,000 Total Arus Kas Keluar 761,320,417 282,554,000 282,783,680 C. Kas Netto (A-B) Surplus (Defisit) 138,679,583 189,125,583 179,335,237 D. Kewajiban Bank1. Angsuran Kredit Modal Kerja 66,666,667 66,666,667 Total Kewajiban Bank 66,666,667 66,666,667 Saldo Akhir 138,679,583 122,458,917 112,668,570

Tahun III Tahun IV Tahun V 346,453,200 353,382,264 360,449,909

112,668,570 109,445,876 120,931,264 459,121,770 462,828,140 481,381,173

109,080,000 109,080,000 109,080,000 141,312,000 141,312,000 141,312,000 8,000,000

6,949,227 7,170,210 7,386,174 17,668,000 17,668,000 17,668,000 283,009,227 275,230,210 275,446,174

176,112,543 187,597,930 205,934,999

66,666,667 66,666,667 66,666,667 66,666,667 66,666,667 66,666,667 109,445,876 120,931,264 139,268,332

Bahan BakuNama Satuan Harga/satuan Harga/unit Keterangan

Lem sepatu tube 120,000 5,000 ReglueCleaner 100 ml 100,000 1,000 CleaningCat warna set 300,000 30,000 Repaintpilox glossy varnish botol 36,000 2,000 AllSilical gel set 45,000 600 AllPaper Bag set 100,000 1,000 All

BB/unitProduk HPP/unit Target Penjualan/hari Harga Jual Laba/unit Penjualan/hari

Cleaning 4,600 20 20,000 15,400 400,000Reglue 8,600 5 25,000 16,400 125,000Repaint 33,600 5 80,000 46,400 400,000Total 46,800 30 925,000

HPP/hari HPP/bln Penjualan/bln 92,000 2,760,000 12,000,000 43,000 1,290,000 3,750,000 168,000 5,040,000 12,000,000

303,000 9,090,000 27,750,000

Biaya per BulanKeterangan Jumlah Ket

Biaya Gaji 2,200,000 tetap By. Tetap 12,948,333 Biaya Perlengkapan 186,000 tetap By. Variabel 300,000 Biaya Utilitas 300,000 variabelBiaya Bahan Baku 9,090,000 tetap BEP/unit CleaningBiaya Penyusutan 1,472,333 tetap Reglue

14,830,417 RepaintBEP (Rp) Cleaning

ReglueRepaint

333 per bulan per hari 658 22 525 17 163 5 13,280,342 442,678 14,074,275 469,143 13,280,342 442,678

Payback PeriodBEP/unit : target penjualan/hariCleaning 32.92 = 11.09 kaliReglue 104.99 = 3.48 kaliRepaint 32.51 = 11.23 kali