c)
70% x 12.500 ton = Rp 8.750
8.750 x Rp 140.000 =
2% x Rp 1.225 jt
=
Pendapatan bersih
Rp 1,225,000,000
Rp
24,500,000 (-)
Rp 1,200,500,000
Biaya Variabel
Biaya Muatan
Biaya Bunker
Biaya Pelabuhan
Biaya Komisi Agen
Rp
Rp
Rp
Rp
Rp
265,000,000
130,000,000
175,000,000
10,000,000
12,250,000 (+)
Rp
Rp
Rp
Rp
Rp
592,250,000 (-)
Rp
608,250,000
Rp
295,000,000 (-)
Rp
313,250,000
140,000,000
75,000,000
35,000,000
45,000,000 (+)
8.750 x Rp 140.000 =
2% x Rp 1.225 jt
=
Pendapatan bersih
Biaya Operasi Langsung (BOL)
Biaya Operasi Kapal
Biaya bunker
Biaya muatan
Biaya Pelabuhan
Biaya Asuransi
Biaya komisi agen
Biaya claim cargo
Biaya penyusutan kapal
Rp 1,225,000,000
Rp
24,500,000 (-)
Rp 1,200,500,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
140,000,000
130,000,000
265,000,000
175,000,000
75,000,000
10,000,000
12,250,000
45,000,000 (+)
Total BOL
Rp
852,250,000 (-)
Margin Operasi
Biaya Operasi Tidak Langsung (BOTL)
(overhead)
Rp
348,250,000
Laba Usaha
Rp
Rp
35,000,000 (-)
313,250,000
Neraca
AKTIVA
Aktiva Lancar
Kas/bank
Rp 12,000,000
Utang
Utang Usaha
Piutang
Persediaan
Rp 16,000,000
Rp 1,000,000
Rp
Aktiva Tetap
Tanah
Bangunan
Armada Kapal
Akum. Penyst AT
Rp 14,000,000
Rp 23,000,000
Modal
Jumlah Modal
Rp 36,000,000
Rp (2,000,000)
Rp 34,000,000
Rp
TOTAL AKTIVA
71,000,000
Rp 100,000,000
TOTAL PASIVA
PASIVA
Rp 10,000,000
Rp 5,000,000
Rp 2,000,000
Rp 9,000,000
TOTAL PASIVA
Rp
26,000,000
Rp
74,000,000
Rp 100,000,000