BIAYA INVESTASI

ruang praktek
tindakan

ekstraksi

pencabutan gigi desidui

pencabutan gigi permanen
konservasi

penambalan amalgam

penambalan GIC

investasi
bangunan 30m2
tanah 30m2
kursi dokter
kursi pasien
lemari alat
TV
AC
cermin
poster kesehatan
bunga
westafel
dispenser
taplak meja
keset
jam dinding
tempat sampah
meja
lampu
Dental unit Gnatus Halon Full
Compresor
Diagnostic set
Bein bengkok kanan/kiri
Bein lurus pakistan
Elevator
Cytoject
Tang ekstraksi gigi permanen 1 set
Tang ekstraksi gigi desidui 1 set
glasslab
Bur carbidge FG Edenta
Bur Diamond disk Edenta 2 sisi
Bur Complete kit isi 25 Edenta
Bur Diamond Edenta Kode G
Bur diamond preparation 2018 (15) dentex
Bur gold gingiva curratage Kit (10) Dentex
Bur Oral Surgery HP Edenta/buah
Bur Steel RA/HP eceran Ash
lumpang+alu
matrix holder
Amalgam carver KQ
amalgam stopper/plugger
amalgam pistol
spatula GIC

penambalan RK
pulp capping
scalling

orthodonti
endodonti

prostodonti

scalling manual
scalling elektrik
lepasan
cekat
PSA

crown
bridge
GTP
GTSL

light curing litex 682 dentamerica

spatula semen
semen stoper
Probe bleaching Gnatus
Slang scaller woodpecker
Scaller KQ 016-0103 (5)
Scaller sinar
jarum miller
jarum K File
reamer svenska 15-40
reamer svenska 45-80
reamer svenska 90-140
spreader
plugger
sonde lurus
pinset endodonti
rubber bowl
spatula
sendok cetak set 10

cafe
investasi
tanah 13m2
bangunan 13m2
pos satpam
investasi
tanah 3,9375m2
bangunan 3,9375m2
kursi
TV
kipas angin
meja
cermin
jam dinding
lampu
Labor
investasi
tanah 6m2
bangunan 6m2
kursi (2)
meja (2)
lemari bahan

AC
cermin
keset
jam dinding
westafel
phantom (2)
tempat sampah
lampu
amalgamator
tang klamer macam-macam (8)
artikulator (2)
pisau wax (2)
lecron (2)
kuvet besar (2)
kuvet kecil (2)
surveyor
rubber bowl (2)
lampu spirtus (2)
spatula (2)
mushalla
investasi
tanah 14m2
bangunan 14m2
mukenah (5)
kain sarung (5)
sajadah (5)
jam dinding
kipas angin
cermin
lampu
karpet (6)
taman
investasi
tanah 4,725 m2
bangunan 4,725 m2
lampu taman (2)
plang praktek
slang air
toilet
investasi
tanah 4m2
bangunan 4m2
tempat sampah
westafel

gayung
ember
cermin
lampu
ruang tunggu
investasi
tanah 49,5m2
bangunan 49,5m2
sofa (4)
meja (2)
vas bunga (2)
poster kesehatan (6)
TV (2)
AC (2)
tempat sampah (2)
jam dinding
lampu (2)
resepsionis
investasi
tanah 7,5m2
bangunan 7,5m2
TV
komputer
meja resepsionis
kursi
lemari
vas bunga
tempat sampah
jam dinding
lampu
office
investasi
tanah 10m2
bangunan 10m2
komputer
lampu
lemari
meja office
kursi (2)
AC
jam dinding
sapu (4)
sapu lidi (2)
kain pel (2)

ember (2)
sekop (2)
tempat sampah
administrasi
investasi
tanah 4,6m2
bangunan 4,6m2
meja
komputer
kursi
tempat sampah
parkir motor
investasi
tanah 17m2
bangunan 17m2
parkir mobil
investasi
tanah 77m2
bangunan 77m2

STASI
harga satuan
masa pakai
72,916,667
10
10
31,250,000
5
100,000
5
50,000
5
2,000,000
5
5,000,000
5
4,000,000
5
30,000
5
10,000
5
20,000
300,000
10
150,000
3
5
20,000
5
20,000
5
12,000
5
10,000
5
500,000
2
35,000
81,600,000
10
3,500,000
10
40,000
5
72,000
5
36,000
5
45,000
5
160,000
3
10,000,000
5
10,000,000
5
5,000
2
2
35,000
2
175,000
2
1,100,000
2
56,000
2
305,000
2
305,000
2
32,500
2
8,000
25,000
5
100,000
5
20,000
5
15,000
2
60,000
5
10,000
5

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
7,656,250
3,281,250
21,000
10,500
420,000
1,050,000
840,000
6,300
2,100
4,200
31,500
52,500
4,200
4,200
2,520
2,100
105,000
18,375
8,568,000
367,500
8,400
15,120
7,560
9,450
56,000
2,100,000
2,100,000
2,625
18,375
91,875
577,500
29,400
160,125
160,125
17,063
4,200
5,250
21,000
4,200
7,875
12,600
2,100

3,500,000
10,000
15,000
475,000
200,000
80,000
1,500,000

5
5
5
5
2
5
5

80,000
66,000
91,000
91,000
91,000
10,000
10,000
10,000
10,000
20,000
15,000
250,000

2
2
2
2
2
2
2
5
5
5
5
5

1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

735,000
2,100
3,150
99,750
105,000
16,800
315,000

harga satuan
masa pakai
10
13,541,667
10
31,597,222

(1+i)^t
1.05
1.05

AFC
1,421,875 Total Biaya Investasi Cafe :
3,317,708
4,739,583

harga satuan
masa pakai
4,101,563
10
9,570,313
10
50,000
5
5,000,000
5
150,000
5
500,000
5
30,000
5
12,000
5
2
35,000

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
430,664
1,004,883
10,500
1,050,000
31,500
105,000
6,300
2,520 Total Biaya Investasi Pos Satpam :
18,375
2,659,742

harga satuan
masa pakai
6,250,000
10
14,583,333
10
100,000
5
1,000,000
5
3,000,000
5

(1+i)^t
1.05
1.05
1.05
1.05
1.05

AFC
656,250
1,531,250
21,000
210,000
630,000

42,000
34,650
47,775
47,775
47,775
5,250
5,250
2,100
2,100
4,200
3,150
52,500 Total Biaya Investasi Ruang Praktek :
29,429,663

4,000,000
30,000
10,000
12,000
300,000
10,000,000
10,000
35,000
2,300,000
320,000
1,350,000
20,000
20,000
260,000
54,000
750,000
40,000
100,000
30,000

5
5
5
5
10
5
5
2
5
5
5
5
5
5
5
5
5
2
5

1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

840,000
6,300
2,100
2,520
31,500
2,100,000
2,100
18,375
483,000
67,200
283,500
4,200
4,200
54,600
11,340
157,500
8,400
52,500 Total Biaya Investasi Labor :
6,300
7,184,135

harga satuan
masa pakai
14,583,333
10
34,027,778
10
250,000
2
150,000
2
250,000
2
12,000
5
150,000
5
30,000
5
2
35,000
300,000
5

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
1,531,250
3,572,917
131,250
78,750
131,250
2,520
31,500
6,300
18,375 Total Biaya Investasi Mushalla :
63,000
5,567,112

harga satuan
masa pakai
4,921,875
10
11,484,375
10
300,000
2
200,000
5
10,000
5

(1+i)^t
1.05
1.05
1.05
1.05
1.05

AFC
516,797
1,205,859
157,500
42,000 Total Biaya Investasi Taman :
2,100
1,924,256

harga satuan
masa pakai
4,166,667
10
9,722,222
10
10,000
5
300,000
10

(1+i)^t
1.05
1.05
1.05
1.05

AFC
437,500
1,020,833
2,100
31,500

5,000
5,000
30,000
35,000

2
2
5
2

1.05
1.05
1.05
1.05

2,625
2,625
6,300 Total Biaya Investasi Toilet :
18,375
1,521,858

harga satuan
masa pakai
51,562,500
10
120,312,500
10
1,200,000
5
1,000,000
5
40,000
5
60,000
5
10,000,000
5
8,000,000
5
200,000
5
12,000
5
2
70,000

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
5,414,063
12,632,813
252,000
210,000
8,400
12,600
2,100,000
1,680,000
42,000
2,520 Total Biaya Investasi Ruang Tunggu :
36,750
22,391,145

harga satuan
masa pakai
7,812,500
10
18,229,167
10
5,000,000
5
3,000,000
5
7,500,000
5
50,000
5
300,000
5
20,000
5
10,000
5
120,000
5
2
35,000

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
820,313
1,914,063
1,050,000
630,000
1,575,000
10,500
63,000
4,200
2,100
25,200 Total Biaya Investasi Resepsionis :
18,375
6,112,750

harga satuan
masa pakai
10,416,667
10
24,305,556
10
3,500,000
5
35,000
2
3,000,000
5
1,000,000
5
100,000
5
4,000,000
5
15,000
2
120,000
1
14,000
1
34,000
1

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05
1.05

AFC
1,093,750
2,552,083
735,000
18,375
630,000
210,000
21,000
840,000
7,875
126,000
14,700
35,700

10,000
12,000
10,000

2
1
1

1.05
1.05
1.05

5,250
12,600 Total Biaya Investasi Office :
10,500
6,312,833

harga satuan
masa pakai
4,791,667
10
11,180,556
10
500,000
5
3,000,000
5
50,000
5
10,000
1

(1+i)^t
1.05
1.05
1.05
1.05
1.05
1.05

AFC
503,125
1,173,958
105,000
630,000
10,500 Total Biaya Investasi Administrasi :
10,500
2,433,083

harga satuan
masa pakai
10
17,708,333
10
41,319,444

(1+i)^t
1.05
1.05

AFC
1,859,375 Total Biaya Investasi Parkir Motor :
4,338,542
6,197,917

harga satuan
masa pakai
10
80,208,333
10
187,152,778

(1+i)^t
1.05
1.05

AFC
8,421,875 Total Biaya Investasi Parkir Mobil :
19,651,042
28,072,917

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Ruang Praktek1
Ruang Praktek2
Cafe
Pos Satpam
Labor
Mushalla
Taman
Toilet Pria
Toilet Wanita
Ruang Tunggu
Resepsionis
Office
Administrasi
Parkir Motor
Parkir mobil

30 0.410959
30 0.410959
13 0.178082
3.9375
6
14
4.725
4
4
49.5
7.5
10
4.6
17
77
275.2625

41%
41%
18%

BIAYA OPERASIONAL
ruang praktek
uang listrik/bulan : Rp.750.000,uang air/bulan : Rp. 100.000,-

kunjungan / kunjungan /
operasional
minggu
tahun
32
1536 listrik+air
32
1536 gaji dokter
32
1536 gaji perawat gigi
32
1536 pewangi ruangan
32
1536 tissue
32
1536 sabun cuci tangan
32
1536 air galon
32
1536 hand scoon
32
1536 masker
32
1536 cotton roll
32
1536 kasa
32
1536 alkohol
3
144 lidokain
pencabutan desidui
3
144 Betadine
3
144 spuit
5
240 lidokain
pencabutan
5
240 Betadine
permanen
5
240 spuit
3
144 amalgam powder YDA 45%
penambalan
3
144 mercuri
amalgam manual
3
144 matrix band
2
96 amalgam SDI capsule GS I
penambalan
2
96 matrix band
amalgam capsule
penambalan GIC
2
96 GIC
3
144 resin composite
penambalan
3
144 bonding
komposit
3
144 etsa
pulp capping
1
48 GIC
1
48 medicament bottle
scalling
5
240 cekat
3
144 bracket
3
144 wire
3
144 ligature wire
3
144 bonding
3
144 etsa
3
144 alginate
3
144 gips plester of paris
3
144 gips stone
3
144 molar tube
3
144 molar band
lepasan
1
48 wire

tindakan

ekstraksi

konservasi

scalling
orthodonti

uang listrik/tahun : Rp. 9.000.000,uang air/tahun : Rp. 1.200.000,-

lepasan

endo

PSA

prostodonti

crown&bridge

GTP

GTSL

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48

acrylic
alginate
gips plester of paris
gips stone
wax
spirtus
CMS
gutta perca
chkm
NaOcl
H2O2
elastomer
alginate
composite labor denta
acrylic putih
GIC
wax merah
gips plester of paris
gips stone
spirtus
CMS
alginate
gips plester of paris
gips stone
wax
akrilik
akrilik swapolimerisasi
spirtus
CMS
artikulating paper
anasir
alginate
gips plester of paris
gips stone
wax
akrilik
wire
spirtus
CMS
artikulating paper
anasir
cafe
pos satpam
operasional
listrik+air
gaji satpam

labor
operasional
listrik+air
sabun cucitangan
tissue
pewangi ruangan
mushalla
operasional
listrik+air
pewangi ruangan
taman
toilet
operasional
listrik+air
sabun
tissue toilet
ruang tunggu
operasional
listrik+air
pewangi ruangan
resepsionis
operasional
listrik+air
Gaji tenaga Resepsionis
office
operasional
listrik+air
Gaji CS
Superpel
Administrasi
operasional
listrik+air
gaji tenaga ADM
parkir Motor
Parkir Mobil
-

ONAL
Total Biaya Operasional Listrik dan Air :
10,200,000
harga satuan

jumlah

total

2,000,000
96,000,000
24,000,000
75,000
5,000
15,000
6,000
39,000
29,000
6,000
3,000
10,000
6,000
15,000
3,000
6,000
15,000
3,000
165,000
100,000
36,000
260,000
36,000
150,000
350,000
135,000
140,000
150,000
28,000

1
1
1
24
48
48
144
36
36
120
120
120
144
16
144
240
48
240
16
16
16
96
10
24
8
24
24
10
10

2,000,000
96,000,000
24,000,000
1,800,000
240,000
720,000
864,000
1,404,000
1,044,000
720,000
360,000
1,200,000
864,000
240,000
432,000
1,440,000
720,000
720,000
2,640,000
1,600,000
576,000
24,960,000
360,000
3,600,000
2,800,000
3,240,000
3,360,000
1,500,000
280,000

70,000
283,000
50,000
135,000
140,000
75,000
10,000
30,000
40,000
45,000
5,000

144
144
144
24
24
24
24
24
144
144
48

10,080,000
40,752,000
7,200,000
3,240,000
3,360,000
1,800,000
240,000
720,000
5,760,000
6,480,000
240,000

125,000
75,000
10,000
30,000
25,000
8,000
110,000
23,000
59,000
10,000
35,000
150,000
75,000
710,000
150,000
150,000
25,000
10,000
30,000
8,000
110,000
75,000
10,000
30,000
25,000
150,000
150,000
8,000
110,000
95,000
36,000
75,000
10,000
30,000
25,000
150,000
5,000
8,000
110,000
95,000
36,000

10
10
24
24
6
48
3
48
10
10
10
10
10
16
16
5
3
10
10
48
3
10
10
10
3
10
10
48
3
5
48
10
10
10
3
10
48
48
3
5
48

1,250,000
750,000
240,000
720,000
150,000
384,000
330,000
1,104,000
590,000
100,000
350,000
1,500,000
750,000
11,360,000
2,400,000
750,000
75,000
100,000
300,000
384,000
330,000
750,000
100,000
300,000
75,000
1,500,000
1,500,000
384,000
330,000
475,000
1,728,000
750,000
100,000
300,000
75,000
1,500,000
240,000
384,000
330,000
475,000 Total Biaya Operasional Ruang Praktek :
1,728,000
296,497,000
Total Biaya Operasional Cafe :
-

harga satuan
500,000
18,000,000

jumlah
1
2

total
Total Biaya Operasional Pos Satpam :
500,000
36,000,000
36,500,000

harga satuan
500,000
15,000
5,000
75,000

jumlah
1
48
48
24

total
500,000
720,000
240,000 Total Biaya Operasional Labor :
1,800,000
3,260,000

harga satuan
500,000
75,000

jumlah
1
24

total
Total Biaya Operasional Mushalla :
500,000
1,800,000
2,300,000
Total Biaya Operasional Taman :
-

harga satuan
1,000,000
15,000
10,000

jumlah
1
48
48

total
1,000,000
720,000 Total Biaya Operasional Toilet :
480,000
2,200,000

harga satuan
700,000
75,000

jumlah
1
24

total
Total Biaya Operasional Ruang Tunggu :
700,000
1,800,000
2,500,000

harga satuan
700,000
18,000,000

jumlah
1
2

total
Total Biaya Operasional Resepsionis :
700,000
36,000,000
36,700,000

harga satuan
1,000,000
12,000,000
6,000

jumlah
1
4
48

total
1,000,000
48,000,000 Total Biaya Operasional Office :
288,000
49,288,000

harga satuan
500,000
18,000,000

jumlah
1
1

total
Total Biaya Operasional Administrasi :
500,000
18,000,000
18,500,000
Total Biaya Operasional Parkir Motor :
Total Biaya Operasional Parkir Mobil :
-

biaya pemeliharaan unit produksi

jenis pelayanan
1. ruang pelayanan

2. kafe

nama alat/bahan
ruang praktek
dental unit
kompresor
dispenser
ac
tv
ruangan

jumlah
satuan
barang pemeliharaan
1
1
1
1
1
1
1
1
1
1
1
1
1
1

harga satuan
20,000,000
4,000,000
2,000,000
150,000
500,000
250,000
1,500,000

biaya pemeliharaaan unit penunjang

jenis pelayanan
POS SATPAM

LABORATORIUM
MUSHALLA

taman

TOILET
RUANG TUNGGU

resepsionis

office

Administrasi
parkir

nama alat/bahan
ruangan
TV
ruangan
AC
ruangan
karpet
Laundry seperangkat alat sholat
lampu taman
pohon
slang air
ruangan
ruangan
AC
TV
ruangan
TV
komputer
ruangan
komputer
AC
ruangan
komputer
halaman parkir

jumlah
satuan
barang pemeliharaan
1
1
1
1
1
1
1
1
1
1
6
1
15
24
2
1
20
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

harga satuan
500,000
250,000
1,500,000
500,000
1,000,000
50,000
2,000
100,000
25,000
10,000
500,000
1,500,000
500,000
250,000
500,000
250,000
250,000
500,000
250,000
500,000
250,000
250,000
2,000,000

jumlah
20,000,000
4,000,000
2,000,000 Total Biaya Pemeliharaan Ruang Praktek :
150,000
26,900,000
500,000
250,000
1,500,000 Total Biaya Pemeliharaan Cafe :
1,500,000

jumlah
500,000
250,000
1,500,000
500,000
1,000,000
300,000
720,000
200,000
500,000
10,000
500,000
1,500,000
500,000
250,000
500,000
250,000
250,000
500,000
250,000
500,000
250,000
250,000
2,000,000

Total Biaya Pemeliharaan Pos Satpam :

750,000
Total Biaya Pemeliharaan Labor :
2,000,000
Total Biaya Pemeliharaan Mushalla :
2,020,000
Total Biaya Pemeliharaan Taman :
710,000
Total Biaya Pemeliharaan Toilet :
500,000
Total Biaya Pemeliharaan Ruang Tunggu :
2,250,000
Total Biaya Pemeliharaan Resepsionis :
1,000,000
Total Biaya Pemeliharaan Office :
1,250,000
Total Biaya Pemeliharaan Administrasi :
500,000
Total Biaya Pemeliharaan Parkir :
2,000,000

TABEL BIAYA UNIT PRODUKSI, UNIT PENU

Jenis Biaya
Investasi
Operasional
Pemeliharaan
Subtotal
%
D
I
S
T
R
I
B
U
S
I
TOTAL

UNIT PRODUKSI
Ruang
Ruang
Cafe
Praktek 1
Praktek 2
29,429,663
29,429,663
4,739,583
296,497,000 296,497,000
26,900,000
26,900,000
1,500,000
352,826,663 352,826,663
6,239,583
41%
41%
18%
16,362,994
16,362,994
7,183,754
5,102,095
5,102,095
2,239,944
4,053,716
4,053,716
1,779,680
1,080,045
1,080,045
474,166
1,730,962
1,730,962
759,935
1,730,962
1,730,962
759,935
11,127,869
11,127,869
4,885,406
17,963,228
17,963,228
7,886,295
23,308,842
23,308,842 10,233,150
8,787,564
8,787,564
3,857,955
3,361,146
3,361,146
1,475,625
12,329,896
12,329,896
5,413,125
459,765,981 459,765,981 53,188,552

Pos Satpam

Labor

2,659,742
36,500,000
750,000
39,909,742

7,184,135
3,260,000
2,000,000
12,444,135

Mushalla
5,567,112
2,300,000
2,020,000
9,887,112

T PRODUKSI, UNIT PENUNJANG DAN DISTRIBUSINYA

Taman
1,924,256
710,000
2,634,256

Toilet Pria
1,521,858
2,200,000
500,000
4,221,858

UNIT PENUNJANG
Toilet
Ruang
Resepsionis
Wanita
Tunggu
1,521,858 22,391,145
6,112,750
2,200,000
2,500,000 36,700,000
500,000
2,250,000
1,000,000
4,221,858 27,141,145 43,812,750

Office

ADM

6,312,833
49,288,000
1,250,000
56,850,833

2,433,083
18,500,000
500,000
21,433,083

Parkir Motor Parkir Mobil

6,197,917
2,000,000
8,197,917

28,072,917
2,000,000
30,072,917

FIXED COST
No.
Jenis Barang
Ruang Praktek
1
investasi
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Nama Barang
bangunan 30m2
tanah 30m2
kursi dokter
kursi pasien
lemari alat
TV
AC
cermin
poster kesehatan
bunga
westafel
dispenser
taplak meja
keset
jam dinding
tempat sampah
meja
lampu
Dental unit Gnatus Halon Full
Compresor
Diagnostic set
Bein bengkok kanan/kiri
Bein lurus pakistan
Elevator
Cytoject
Tang ekstraksi gigi permanen 1 set
Tang ekstraksi gigi desidui 1 set
glasslab
Bur carbidge FG Edenta
Bur Diamond disk Edenta 2 sisi
Bur Complete kit isi 25 Edenta
Bur Diamond Edenta Kode G
Bur diamond preparation 2018 (15) dentex
Bur gold gingiva curratage Kit (10) Dentex
Bur Oral Surgery HP Edenta/buah
Bur Steel RA/HP eceran Ash
lumpang+alu
matrix holder
Amalgam carver KQ
amalgam stopper/plugger
amalgam pistol

harga satuan
72,916,667
31,250,000
100,000
50,000
2,000,000
5,000,000
4,000,000
30,000
10,000
20,000
300,000
150,000
20,000
20,000
12,000
10,000
500,000
35,000

jumlah
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

81,600,000
3,500,000
40,000
72,000
36,000
45,000
160,000

2
2
2
2
2
2
2
2

10,000,000
10,000,000
5,000
35,000
175,000
1,100,000
56,000
305,000
305,000
32,500
8,000
25,000
100,000
20,000
15,000
60,000

2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
operasional
63
64
65
pemeliharaan
66
67
68
69
70
Cafe
71
investasi
72
73
pemeliharaan
Pos Satpam
74
investasi
75
76
77
78
79
80
81
82
83
pemeliharaan
84
Labor

spatula GIC
light curing litex 682 dentamerica
spatula semen
semen stoper
Probe bleaching Gnatus
Slang scaller woodpecker
Scaller KQ 016-0103
Scaller sinar
jarum miller
jarum K File
reamer svenska 15-40
reamer svenska 45-80
reamer svenska 90-140
spreader
plugger
sonde lurus
pinset endodonti
rubber bowl
spatula
sendok cetak set 10
pewangi ruangan
tissue
sabun cucitangan
pemeliharaan ruang praktek
pemeliharaan dental unit
pemeliharaan kompresor
Pemeliharaan dispenser
pemeliharaan AC
pemeliharaan TV

10,000
3,500,000
10,000
15,000
475,000
200,000
16,000
1,500,000
80,000
66,000
91,000
91,000
91,000
10,000
10,000
10,000
10,000
20,000
15,000
250,000
75000
5000
15000
20000000
4000000
2000000
150000
500,000
250000

2
2
2
2
2
2
10
2
2
2
2
2
2
2
2
2
2
2
2
2
48
96
96
2
2
2
2
2
2

tanah 13m2
bangunan 13m2
pemeliharaan ruangan

13,541,667
31,597,222
1,500,000

1
1
1

tanah 3,9375m2
bangunan 3,9375m2
kursi
TV
kipas angin
meja
cermin
jam dinding
lampu
pemeliharaan ruangan
pemeliharaan TV

4,101,563
9,570,313
50,000
5,000,000
150,000
500,000
30,000
12,000
35,000
500000
250000

1
1
1
1
1
1
1
1
1
1
1

85
investasi
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
operasional
110
111
112
pemeliharaan
113
Musholla
114
inventaris
115
116
117
118
119
120
121
122
123
124 operasional
125 pemeliharaan
126
127
Taman
128
investasi
129

tanah 6m2
bangunan 6m2
kursi
meja
lemari bahan
AC
cermin
keset
jam dinding
westafel
phantom
tempat sampah
lampu
amalgamator
tang klamer macam-macam
artikulator
pisau wax
lecron
kuvet besar (2)
kuvet kecil (2)
surveyor
rubber bowl (2)
lampu spirtus (2)
spatula (2)
sabun cucitangan
tissue
pewangi ruangan
pemeliharaan ruangan
pemeliharaan AC

6,250,000
14,583,333
50,000
500,000
3,000,000
4,000,000
30,000
10,000
12,000
300,000
5,000,000
10,000
35,000
2,300,000
40,000
675,000
10,000
10,000
130,000
27,000
750,000
20,000
50,000
15,000
15,000
5,000
75,000
1,500,000
500,000

1
1
2
2
1
1
1
1
1
1
2
1
1
1
8
2
2
2
2
2
1
2
2
2
48
48
24
1
1

tanah 14m2
bangunan 14m2
mukenah
kain sarung
sajadah
jam dinding
kipas angin
cermin
lampu
karpet
pewangi ruangan
pemeliharaa ruangan
cuci karpet
Laundry seperangkat alat sholat 2xsebulan

14,583,333
34,027,778
50,000
30,000
50,000
12,000
150,000
30,000
35,000
50,000
75,000
1,000,000
50,000
48,000

1
1
5
5
5
1
1
1
1
6
24
1
6
15

tanah 4,725 m2
bangunan 4,725 m2

4,921,875
11,484,375

1
1

investasi
130
131
132
133 pemeliharaan
134
135
Toilet
136
investasi
137
138
139
140
141
142
143
144
operasional
145
146 pemeliharaan
Ruang Tunggu
147
investasi
148
149
150
151
152
153
154
155
156
157
158
operasional
159 pemeliharaan
160
161
Resepsionis
162
investasi
163
164
165
166
167
168
169
170
171
172
173
pemeliharaan

lampu taman
plang praktek
slang air
pemeliharaan lampu taman
pemeliharaan pohon
pemeliharaan slang air

150,000
200,000
10,000
100,000
25,000
10,000

2
1
1
2
20
1

4,166,667
9,722,222
10,000
300,000
5,000
5,000
30,000
35,000
15,000
10,000
500,000

2
2
2
2
2
2
2
2
96
96
2

tanah 49,5m2
bangunan 49,5m2
sofa (4)
meja (2)
vas bunga (2)
poster kesehatan (6)
TV (2)
AC (2)
tempat sampah (2)
jam dinding
lampu (2)
pewangi ruangan
pemeliharaan ruangan
pemeliharaan AC
pemeliharaan TV

51,562,500
120,312,500
300,000
500,000
20,000
10,000
5,000,000
4,000,000
100,000
12,000
35,000
75,000
1,500,000
500,000
250,000

1
1
4
2
2
6
2
2
2
1
2
24
1
1
1

tanah 7,5m2
bangunan 7,5m2
TV
komputer
meja resepsionis
kursi
lemari
vas bunga
tempat sampah
jam dinding
lampu
pemeliharaan ruangan

7,812,500
18,229,167
5,000,000
3,000,000
7,500,000
50,000
300,000
20,000
10,000
120,000
35,000
500,000

1
1
1
1
1
1
1
1
1
1
1
1

tanah 4m2
bangunan 4m2
tempat sampah
westafel
gayung
ember
cermin
lampu
sabun
tissue toilet
ruangan

pemeliharaan
174
175
Office
176
investasi
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
operasional
192
pemeliharaan
193
194
Administrasi
195
investasi
196
197
198
199
200
201 pemeliharaan
202
Parkir Motor
203
Investasi
204
205 pemeliharaan
Parkir Mobil
26
Investasi
207
208 pemeliharaan

pemeliharaan TV
pemeliharaan komputer

250,000
250,000

1
1

tanah 10m2
bangunan 10m2
komputer
lampu
lemari
meja office
kursi (2)
AC
jam dinding
sapu (4)
sapu lidi (2)
kain pel (2)
ember (2)
sekop (2)
tempat sampah
Superpel
pemeliharaan ruangan
pemeliharaan komputer
pemeliharaan AC

10,416,667
24,305,556
3,500,000
35,000
3,000,000
1,000,000
50,000
4,000,000
15,000
30,000
7,000
17,000
5,000
6,000
10,000
6,000
500,000
250,000
500,000

1
1
1
1
1
1
2
1
1
4
2
2
2
2
1
48
1
1
1

tanah 4,6m2
bangunan 4,6m2
meja
komputer
kursi
tempat sampah
pemeliharaan ruangan
pemeliharaan komputer

4,791,667
11,180,556
500000
3000000
50000
10000
250,000
250,000

1
1
1
1
1
1
1
1

tanah 17m2
bangunan 17m2
pemeliharaan halaman parkir

17,708,333
41,319,444
2,000,000

1
1
1

tanah 77m2
bangunan 77m2
pemeliharaan halaman parkir

80,208,333
187,152,778
2,000,000

1
1
1

TOTAL

Subtotal
145,833,333
62,500,000
200,000
100,000
4,000,000
10,000,000
8,000,000
60,000
20,000
40,000
600,000
300,000
40,000
40,000
24,000
20,000
1,000,000
70,000
163,200,000
7,000,000
80,000
144,000
72,000
90,000
320,000
20,000,000
20,000,000
10,000
70,000
350,000
2,200,000
112,000
610,000
610,000
65,000
16,000
50,000
200,000
40,000
30,000
120,000

20,000
7,000,000
20,000
30,000
950,000
400,000
160,000
3,000,000
160,000
132,000
182,000
182,000
182,000
20,000
20,000
20,000
20,000
40,000
30,000
500,000
3,600,000
480,000
1,440,000
40,000,000
8,000,000
4,000,000
300,000
1,000,000
500,000
13,541,667
31,597,222
1,500,000
4,101,563
9,570,313
50,000
5,000,000
150,000
500,000
30,000
12,000
35,000
500,000
250,000

6,250,000
14,583,333
100,000
1,000,000
3,000,000
4,000,000
30,000
10,000
12,000
300,000
10,000,000
10,000
35,000
2,300,000
320,000
1,350,000
20,000
20,000
260,000
54,000
750,000
40,000
100,000
30,000
720,000
240,000
1,800,000
1,500,000
500,000
14,583,333
34,027,778
250,000
150,000
250,000
12,000
150,000
30,000
35,000
300,000
1,800,000
1,000,000
300,000
720,000
4,921,875
11,484,375

300,000
200,000
10,000
200,000
500,000
10,000
8,333,333
19,444,444
20,000
600,000
10,000
10,000
60,000
70,000
1,440,000
960,000
1,000,000
51,562,500
120,312,500
1,200,000
1,000,000
40,000
60,000
10,000,000
8,000,000
200,000
12,000
70,000
1,800,000
1,500,000
500,000
250,000
7,812,500
18,229,167
5,000,000
3,000,000
7,500,000
50,000
300,000
20,000
10,000
120,000
35,000
500,000

250,000
250,000
10,416,667
24,305,556
3,500,000
35,000
3,000,000
1,000,000
100,000
4,000,000
15,000
120,000
14,000
34,000
10,000
12,000
10,000
288,000
500,000
250,000
500,000
4,791,667
11,180,556
500,000
3,000,000
50,000
10,000
250,000
250,000
17,708,333
41,319,444
2,000,000
80,208,333
187,152,778
2,000,000
1,378,093,569

VARIABLE COST
Tindakan

No.

Nama barang
listrik+air

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

ekstraksi

konservasi

16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

air galon
hand scoon
masker
cotton roll
kasa
alkohol
pencabutan
lidokain
desidui
Betadine
spuit
pencabutan
lidokain
permanen
Betadine
spuit
penambalan
amalgam powder YDA 45%
amalgam manual mercuri
matrix band
penambalan
amalgam SDI capsule GS I
amalgam capsule
matrix band
penambalan GIC
penambalan
komposit
pulp capping

orthodonti

cekat

lepasan

GIC
resin composite
bonding
etsa
GIC
medicament bottle
bracket
wire
ligature wire
bonding
etsa
alginate
gips plester of paris
gips stone
molar tube
molar band
wire
acrylic
alginate

Kunjungan
Pasien
1536

10,200,000

1536
1536
1536
1536
1536
1536
144
144
144
240
240
240
144
144
144

6,000
39,000
29,000
6,000
3,000
10,000
6,000
15,000
3,000
6,000
15,000
3,000
165,000
100,000
36,000

96

260,000

96
96
144
144
144
48
48
144
144
144
144
144
144
144
144
144
144
48
48
48

36,000
150,000
350,000
135,000
140,000
150,000
28,000
70,000
283,000
50,000
135,000
140,000
75,000
10,000
30,000
40,000
45,000
5,000
125,000
75,000

Harga

lepasan

37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75

endodonti

PSA

prostodonti

crown&bridge

GTP

GTSL

gips plester of paris

gips stone
wax
spirtus
CMS
gutta perca
chkm
NaOcl
H2O2
elastomer
alginate
composite labor denta
acrylic putih
GIC
wax merah
gips plester of paris
gips stone
spirtus
CMS
alginate
gips plester of paris
gips stone
wax
akrilik
akrilik swapolimerisasi
spirtus
CMS
artikulating paper
anasir
alginate
gips plester of paris
gips stone
wax
akrilik
wire
spirtus
CMS
artikulating paper
anasir

48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48

10,000
30,000
25,000
8,000
110,000
23,000
59,000
10,000
35,000
150,000
75,000
710,000
150,000
150,000
25,000
10,000
30,000
8,000
110,000
75,000
10,000
30,000
25,000
150,000
150,000
8,000
110,000
95,000
36,000
75,000
10,000
30,000
25,000
150,000
5,000
8,000
110,000
95,000
36,000

Rata-rata biaya variabel sekali kunjungan =

192,137,000

TOTAL

1536

Jmlh
2

Subtotal

144
36
36
120
120
120
144
16
144
240
48
240
16
16
16

20,400,000
864,000
1,404,000
1,044,000
720,000
360,000
1,200,000
864,000
240,000
432,000
1,440,000
720,000
720,000
2,640,000
1,600,000
576,000

96

24,960,000

10
24
8
24
24
10
10
144
144
144
24
24
24
24
24
144
144
48
10
10

360,000
3,600,000
2,800,000
3,240,000
3,360,000
1,500,000
280,000
10,080,000
40,752,000
7,200,000
3,240,000
3,360,000
1,800,000
240,000
720,000
5,760,000
6,480,000
240,000
1,250,000
750,000

24
24
6
48
3
48
10
10
10
10
10
16
16
5
3
10
10
48
3
10
10
10
3
10
10
48
3
5
48
10
10
10
3
10
48
48
3
5
48

240,000
720,000
150,000
384,000
330,000
1,104,000
590,000
100,000
350,000
1,500,000
750,000
11,360,000
2,400,000
750,000
75,000
100,000
300,000
384,000
330,000
750,000
100,000
300,000
75,000
1,500,000
1,500,000
384,000
330,000
475,000
1,728,000
750,000
100,000
300,000
75,000
1,500,000
240,000
384,000
330,000
475,000
1,728,000
192,137,000

125089.1927

SEMIVARIABLE COST
No.
1
2
3
4
5
6

staf
dokter gigi
perawat gigi
cleaning service
satpam
administrasi
resepsionis

jumlah
2
2
4
2
1
2

gaji perbulan
8,000,000
2,000,000
1,000,000
1,500,000
1,500,000
1,500,000

Total Cost (MODAL) :

Total Fixed Cost =
Total Variable Cost =
Total Semivariable Cost =

1,378,093,569
192,137,000
380,400,000
1,950,630,569

gaji insentif
500,000
150,000
100,000
100,000
150,000
150,000

total gaji/bulan
17,000,000
2,150,000
4,400,000
3,200,000
1,650,000
3,300,000

total :

31,700,000

total gaji/tahun
204,000,000
25,800,000
52,800,000
38,400,000
19,800,000
39,600,000
380,400,000

UNIT COST
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Tindakan

Pencabutan gigi desidui

Pencabutan gigi Permanen
Penambalan amalgam manual
Penambalan amalganm capsule
Penambalan GIC
Penambalan Resin Komposit
Pulp Capping
Scalling manual
Scalling elektrik
Ortho cekat
Ortho lepasan
PSA
Crown & Bridge
GTP
GTSL
Total Kunjungan

2.12
2.91
2.98
14.74
2.19
6.02
1.09
0.03
0.28
46.00
2.35
1.37
10.38
4.14
3.41

Jumlah
Kunjungan
144
240
144
96
96
144
48
48
192
144
48
48
48
48
48
1536

Total Biaya Unit

Produksi Ruang
Praktek
919,531,962
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
919,531,961
Total Tarif

Rata-rata tarif yang dibayarkan sekali kunjungan (P) =

Sewa Cafe
unit cost
tarif

=
=

53,188,552
6,000,000

T COST
Biaya yang
Ditanggang
/Tindakan
19,488,399
26,744,172
27,388,390
135,513,807
20,157,723
55,381,278
9,983,785
306,743
2,543,178
422,970,715
21,586,209
12,634,492
95,443,285
38,041,178
31,348,604
Total Tarif

Unit Cost
/Tindakan
135,336
111,434
190,197
1,411,602
209,976
384,592
207,996
6,390
13,246
2,937,297
449,713
263,219
1,988,402
792,525
653,096

Rata-rata tarif yang dibayarkan sekali kunjungan (P) =

Tarif
150,000
150,000
220,000
1,500,000
250,000
400,000
225,000
50,000
100,000
3,500,000
530,000
300,000
2,500,000
850,000
750,000
11,475,000
11,475,000
15

765,000

P
765,000
765,000

x
x
x

Q
Q
Q
Q

+
+
+
x

Total Reveneu
sewa cafe
6,000,000
6,000,000
639,910.807
Q

= Total Cost
=
FC
+
(VC
x
=
1,378,093,569 + 125089.193 x
=
1,758,493,569 + 125089.193 x
=
1,752,493,569
=
2738.652871

Q)
Q
Q

+
+

BEP dapat dicapai pada kunjungan pasien ke-2739. Jika dalam 1 tahun Q = 1536 maka klinik akan balik modal
pada tahun ke-2

SVC
380,400,000

aka klinik akan balik modal

tindakan

Nama Barang
Bein
bengkok
kanan/kiri
ekstraksi (384)
Bein lurus pakistan
Elevator
Cytoject
pencabutan gigi desidui (144) Tang ekstraksi gigi permanen 1 set
lidokain
Betadine
spuit
pencabutan gigi permanen Tang ekstraksi gigi desidui 1 set
(240)
lidokain
Betadine
spuit
konservasi
glasslab
(528)
Bur carbidge FG Edenta
Bur Diamond disk Edenta 2 sisi
Bur Complete kit isi 25 Edenta
Bur Diamond Edenta Kode G
Bur diamond preparation 2018 (15) dentex
Bur gold gingiva curratage Kit (10) Dentex
Bur Oral Surgery HP Edenta/buah
Bur Steel RA/HP eceran Ash
penambalan amalgam manual lumpang+alu
(144)
matrix holder
Amalgam carver KQ
amalgam stopper/plugger
amalgam pistol
amalgam powder YDA 45%
mercuri
matrix band
penambalan amalgam capsule amalgam SDI capsule GS I
(96)
matrix band
penambalan GIC (96)
spatula GIC
GIC
penambalan RK (144)
light curing litex 682 dentamerica
spatula semen
resin composite
bonding
etsa
pulp capping (48)
semen stoper
GIC
medicament bottle
scalling (240)
Probe bleaching Gnatus
Slang scaller woodpecker
scalling manual (48)
Scaller KQ 016-0103
scalling elektrik (192)
Scaller sinar

Jlh
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

orthodonti
(192)

cekat (144)

lepasan (48)

endodonti
(48)

PSA (48)

prostodonti
(144)
crown&bridge (48)

GTP (48)

bracket
wire
ligature wire
bonding
etsa
alginate
gips plester of paris
gips stone
molar tube
molar band
wire
acrylic
alginate
gips plester of paris
gips stone
wax
spirtus
CMS
jarum miller
jarum K File
reamer svenska 15-40
reamer svenska 45-80
reamer svenska 90-140
spreader
plugger
sonde lurus
pinset endodonti
gutta perca
chkm
NaOcl
H2O2
rubber bowl
spatula
sendok cetak set 10
elastomer
alginate
composite labor denta
acrylic putih
GIC
wax merah
gips plester of paris
gips stone
spirtus
CMS
alginate
gips plester of paris
gips stone

2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

GTP (48)

GTSL (48)

wax
akrilik
akrilik swapolimerisasi
spirtus
CMS
artikulating paper
anasir
alginate
gips plester of paris
gips stone
wax
akrilik
wire
spirtus
CMS
artikulating paper
anasir

2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

Harga
15,120
7,560
9,450
56,000
2,100,000
864,000
240,000
432,000
2,100,000
1,440,000
720,000
720,000
2,625
18,375
91,875
577,500
29,400
160,125
160,125
17,063
4,200
5,250
21,000
4,200
7,875
12,600
2,640,000
1,600,000
576,000
24,960,000
360,000
2,100
3,600,000
735,000
2,100
2,800,000
3,240,000
3,360,000
3,150
1,500,000
280,000
99,750
105,000
16,800
315,000

subtotal
30,240
15,120
18,900
112,000
4,200,000
1,728,000
480,000
864,000
4,200,000
2,880,000
1,440,000
1,440,000
5,250
36,750
183,750
1,155,000
58,800
320,250
320,250
34,125
8,400
10,500
42,000
8,400
15,750
25,200
5,280,000
3,200,000
1,152,000
49,920,000
720,000
4,200
7,200,000
1,470,000
4,200
5,600,000
6,480,000
6,720,000
6,300
3,000,000
560,000
199,500
210,000
33,600
630,000

88,130

3,636,000

33,049

3,669,049

4,980,000

55,081

5,035,081

4,866,925

289,442

5,156,367

25,320,000

192,961

25,512,961

3,602,100

192,961

3,795,061

10,137,100

289,442

10,426,542

1,783,150

96,481

1,879,631

204,750
16,800
315,000

40,950
163,800

57,750
478,800

1,061,288

10,080,000
40,752,000
7,200,000
3,240,000
3,360,000
1,800,000
240,000
720,000
5,760,000
6,480,000
240,000
1,250,000
750,000
240,000
720,000
150,000
384,000
330,000
42,000
34,650
47,775
47,775
47,775
5,250
5,250
2,100
2,100
1,104,000
590,000
100,000
350,000
4,200
3,150
52,500
1,500,000
750,000
11,360,000
2,400,000
750,000
75,000
100,000
300,000
384,000
330,000
750,000
100,000
300,000

20,160,000
81,504,000
14,400,000
6,480,000
6,720,000
3,600,000
480,000
1,440,000
11,520,000
12,960,000
480,000
2,500,000
1,500,000
480,000
1,440,000
300,000
768,000
660,000
84,000
69,300
95,550
95,550
95,550
10,500
10,500
4,200
4,200
2,208,000
1,180,000
200,000
700,000
8,400
6,300
105,000
3,000,000
1,500,000
22,720,000
4,800,000
1,500,000
150,000
200,000
600,000
768,000
660,000
1,500,000
200,000
600,000

79,632,000

79,632,000

4,064,000

4,064,000

2,378,675

2,378,675

59,850

17,949,000

19,950

17,968,950

75,000
1,500,000
1,500,000
384,000
330,000
475,000
1,728,000
750,000
100,000
300,000
75,000
1,500,000
240,000
384,000
330,000
475,000
1,728,000

150,000
3,000,000
3,000,000
768,000
660,000
950,000
3,456,000
1,500,000
200,000
600,000
150,000
3,000,000
480,000
768,000
660,000
950,000
3,456,000

7,142,000

19,950

7,161,950

5,882,000

19,950

5,901,950
173,118,768

173,118,768

1,414,018

346,237,535

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Pencabutan gigi desidui

Pencabutan gigi Permanen
Penambalan amalgam manual
Penambalan amalganm capsule
Penambalan GIC
Penambalan Resin Komposit
Pulp Capping
Scalling manual
Scalling elektrik
Ortho cekat
Ortho lepasan
PSA
Crown & Bridge
GTP
GTSL

3,669,049
5,035,081
5,156,367
25,512,961
3,795,061
10,426,542
1,879,631
57,750
478,800
79,632,000
4,064,000
2,378,675
17,968,950
7,161,950
5,901,950
173,118,768

173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768
173,118,768

2.12
2.91
2.98
14.74
2.19
6.02
1.09
0.03
0.28
46.00
2.35
1.37
10.38
4.14
3.41