ANALISA EKONOMI
x Harga tahun n
tahun
Ann.Index
1994
993.4
1995
1027.5
1996
1039.1
1997
1056.8
1998
1061.9
1999
1068.3
2000
1089
2001
1093.9
2002
1102.5
2003
1117
Keterangan :
a
b
= y, harga rata-rata y
= (x - x)(y - y)
, slope garis least-square
(x - x)2
Tabel D.2.2 Penaksiran indeks harga dengan Least Square
n tahun (x)
Ann.Index (y)
x2
y2
xy
1994
993.4
3976036
986843.6
1980840
1995
1027.5
3980025
1055756
2049863
1996
1039.1
3984016
1079729
2074044
1997
1056.8
3988009
1116826
2110430
1998
1061.9
3992004
1127632
2121676
1999
1068.3
3996001
1141265
2135532
2000
1089
4000000
1185921
2178000
2001
1093.9
4004001
1196617
2188894
2002
1102.5
4008004
1215506
2207205
10
2003
1117
4012009
1247689
2237351
19985
10649.4
= 10
x/n
y/n
1998.5
1064.94
(x - x)
x2
2
- ( x) /n
= 39940105 - (
=
=
2
=
2
(y - y)
xy
19985
)2 /
10
82.5
10649.4
y/n =
10649.4
/ 10
1064.94
11353784.82
y2
2
- ( y) /n
2
11353784.82 - ( 10649.40 ) /
21283833.10
10
12812.78
(x - x)(y - y)
xy
y * x/n
= 21283833.10 - ( 10649.40
1998.50
1007.20
= y
= 1064.94
= (x - x)(y - y)
Jadi:
(x - x)
y =
1065
y =
1065
1007.20 =
12.20848
82.50
12.2085 (x - x)
12.2085 ( x - 1998.50 )
( maka :
jika pabrik biodiesel didirikan tahun 2010,
Untuk x =
2010
, maka y =
1205.34
1205.3
Untuk x =
2003
, maka y =
1119.9
Untuk x =
2009
, maka y =
1193.1
= Rp
9850
(www.bi.go.id)
kapasitas
bahan
jumlah
=
=
9.605
cuft =
71.85501 gallons
buah
US$
5000
(sumber: www.matche.com)
x Harga tahun 2003 x jumlah
5000
1119.9
= US$
5381.557
Untuk harga alat yang lain dihitung dengan menggunakan cara yang sama.
Dan hasilnya dituliskan seperti pada tabel D.2.3.
Tabel D.2.3 Daftar harga per alat Pra Desain Pabrik Biodisel dari Biji Jarak
No Kode
Nama Alat
Jumlah
1 J-112
belt conveyor
total
Harga total
(Rp.,thn 2010)
9420
9,420
99,867,699.41
2 C-110 expeller
1080
1,080
11,449,799.93
1
1
49440
49,440
524,146,396.92
3000
3,000
31,804,999.81
5 M-120 mixer I
1620
1,620
17,174,699.90
60
7 M-130 mixer II
1620
1,620
17,174,699.90
960
960
10,177,599.94
9 E-142 heater(dehy I)
2400
2,400
25,443,999.85
10 D-140 dehydrator I
220320
220,320
2,335,759,186
11 F-145 degumm.tank
8640
17,280
183,196,798.92
6120
6,120
64,882,199.62
1980
1,980
20,991,299.88
7740
7,740
82,056,899.52
16020
32,040
339,677,398.01
3960
3,960
41,982,599.75
9720
19,440
206,096,398.79
18
heater deodorizer
14640
14,640
155,208,399
19
kondensor deodorizer 1
1440
1,440
15,266,400
60
636,100.00
20 D-160 deodorizer
90220
90,220
956,482,361
21
reboiler kondensor
77000
77,000
816,328,329
22
cooler deodorizer
43500
43,500
461,172,497
23
FFA tank
65500
65,500
694,409,163
9420
18,840
199,735,399
7380
7,380
78,240,300
11760
23,520
249,351,199
27 M-214 agitator
1620
1,620
17,174,700
28 R-210 reaktor
22980
22,980
243,626,299
30 H-310 decanter
6120
6,120
64,882,200
8760
8,760
92,870,599
No Kode
Nama Alat
Jumlah
total
Harga total
(Rp.,thn 2010)
32 V-330 evaporator
14880
14,880
157,752,799
33 D-340 dehydrator II
14880
14,880
157,752,799
14880
14,880
157,752,799
40560
121,680
1,290,010,792
36
22020
44,040
466,897,397
37 L-122 Pumps
60
120
1,272,200
38 L-123 Pumps
420
840
8,905,400
39 L-131 Pumps
420
840
8,905,400
40 L-141 Pumps
420
840
8,905,400
41 L-151 APumps
360
720
7,633,200
42 L-151 BPumps
360
720
7,633,200
43 L-151 CPumps
360
720
7,633,200
44 L-161 Pumps
360
720
7,633,200
45 L-163 Pumps
360
720
7,633,200
46 L-211 APumps
120
240
2,544,400
47 L-211 BPumps
120
240
2,544,400
48 L-211 CPumps
60
120
1,272,200
49 L-211 DPumps
120
240
2,544,400
50 L-321 Pumps
360
720
7,633,200
51 L-331 Pumps
360
720
7,633,200
52 L-341 Pumps
60
120
1,272,200
Total
10,379,031,606
Rp
10,379,031,606
Kebutuhan
Harga
Total harga
(Rp / kg)
(Rp)
1 biji jarak
407783.2051
81556641.02
1,000
81,556,641,024
2 metanol
18327.20025
3665440.05
5,000
18,327,200,249
3 KOH
921.5666034
184313.3207
1,000
184,313,321
No
Bahan baku
Total
Total biaya bahan baku pertahun
100,068,154,594
= Rp 100,068,154,594
Produk
Kapasitas
Kapasitas
Harga
Total harga
per liter
Rp/liter
Rp/thn
Biodiesel
34,028,233
5,000
170,141,162,788
Glycerol
2,500,002
25,000
62,500,060,690
metanol
3,487,241
1,000
3,487,241,050
BE
781029.9654
2000
1,562,059,931
Total
Total penjualan produk
237,690,524,458
= Rp 237,690,524,458
Gaji Karyawan
Biaya untuk keperluan gaji karyawan selama satu bulan, dapat diperkirakan
dan direncanakan seperti pada tabel berikut ini
Daftar susunan karyawan pabrik
No
Jabatan
Gaji/bulan
Jumlah
Total gaji/bulan
(rupiah)
karyawan
(rupiah)
1 Direktur Utama
30,000,000
30,000,000
2 Komisaris Utama
15,000,000
15,000,000
3 Anggota Komisaris
12,000,000
24,000,000
24,000,000
24,000,000
24,000,000
24,000,000
2,500,000
2,500,000
2,000,000
6,000,000
8 Sekretaris Direktur
2,000,000
4,000,000
a. Kabag Keuangan
10,000,000
10,000,000
b. Kabag Umum
10,000,000
10,000,000
c. Kabag Teknik
10,000,000
10,000,000
d. Kabag Produksi
10,000,000
10,000,000
e. Kabag Pemasaran
10,000,000
10,000,000
10 Dokter
5,000,000
10,000,000
11 Perawat
2,000,000
8,000,000
9 Kepala Bagian
No
Jabatan
Gaji/bulan
Jumlah
Total gaji/bulan
(rupiah)
karyawan
(rupiah)
12 Kepala seksi
a. Proses
3,000,000
3,000,000
b. Kontrol kualitas
3,000,000
3,000,000
c. Laboratorium
3,000,000
3,000,000
d. Utilitas
3,000,000
3,000,000
3,000,000
3,000,000
f. Penjualan
3,000,000
3,000,000
g. Promosi
3,000,000
3,000,000
3,000,000
6,000,000
i. Personalia
3,000,000
3,000,000
j. Humas
3,000,000
3,000,000
3,000,000
3,000,000
l. Keuangan
3,000,000
3,000,000
3,000,000
6,000,000
n. Gudang
3,000,000
3,000,000
0. Keamanan
3,000,000
3,000,000
a. Utilitas
2,000,000
4,000,000
b. Proses
2,000,000
4,000,000
c. Laboratorium
2,000,000
4,000,000
a. Utilitas
1,500,000
12,000,000
b. Proses
1,500,000
12,000,000
c. Laboratorium
1,500,000
12,000,000
a. Maintenance
1,300,000
12
15,600,000
b. Utilitas
1,300,000
12
15,600,000
c. Proses
1,300,000
20
26,000,000
d. Laboratorium
1,300,000
6,500,000
e. Gudang
1,300,000
10,400,000
16 Keamanan
1,300,000
16
20,800,000
13 Supervisor
14 Foreman
15 Operator
No
Jabatan
17 Sopir
18 Pesuruh/tukang kebun
Gaji/bulan
Jumlah
Total gaji/bulan
(rupiah)
karyawan
(rupiah)
1,000,000
10
10,000,000
800,000
1,600,000
Total
155
403,000,000
Rp.
403,000,000
Rp.
4,836,000,000
4,836,000,000
Analisa Ekonomi
Analisa ekonomi digunakan untuk dapat mengetahui apakah suatu pabrik yang
direncanakan layak didirikan atau tidak. Faktor - faktor yang perlu ditinjau untuk
memutuskan hal ini adalah :
1 . Laju pengembalian modal ( Internal Rate of Return , IRR )
2 . Waktu pengembalian modal minimum ( Minimum Pay Out Period , MPP )
3 . Investasi
D.5.1 Penentuan Investasi Total ( Total Capital Investment, TCI)
D.5.1.1 Modal Tetap
A. Biaya Langsung ( Direct Cost, DC )
1. Harga peralatan
Rp
10,379,031,606
35%
Rp
3,632,661,062
15%
Rp
1,556,854,741
4. Perpipaan (terpasang)
40%
Rp
4,151,612,642
5. Listrik (terpasang)
11%
+ Rp
1,141,693,477
Rp
20,861,853,528
+ Rp
2,503,422,423
Rp
23,365,275,951
+ Rp
233,652,760
Rp
23,598,928,710
12%
FOB
1%
C&F
10%
CIF
Rp
2,359,892,871
9. Plant Start Up
20%
Rp
2,075,806,321
15%
Rp
1,556,854,741
10%
Rp
1,037,903,161
50%
Rp
5,189,515,803
13. Tanah
6%
E + Rp
622,741,896
Rp
36,441,643,503
20% DC
Rp
7,288,328,701
Biaya konstruksi
15% FCI
Rp
0,15FCI
Biaya kontraktor
5% FCI
Rp
0,05 FCI
5% FCI
Rp
0,05 FCI
Rp
Fixed Capital Investment (FCI) =
7,288,328,701
25%
+
FCI
FCI =
25%
FCI
Rp
= 25%
FCI
Rp 43,729,972,204
= Rp
7,288,328,701
+ Rp
36,441,643,503
58,306,629,605
15% TCI
TCI
= FCI + WCI
=
Rp
58,306,629,605
85% TCI=
Rp
58,306,629,605
TCI
Rp
68,596,034,829
WCI
Rp
10,289,405,224
15% TCI
Jadi :
Modal tetap ( FCI )
Rp
58,306,629,605
Rp
10,289,405,224
Rp
68,596,034,829
40%
TCI
Rp
27,438,413,932
60%
TCI
Rp
41,157,620,898
Rp
100,068,154,594
1. Tenaga kerja
Rp
4,836,000,000
483,600,000
2. Biaya supervisi
10% A.2
Rp
3. Utilitas
10%
Rp
10%
10% FCI
Rp
5,830,662,961
5. Supply pabrik
1% FCI
Rp
583,066,296
6. Laboratorium
10% A.2
Rp
483,600,000
TPC
Rp.10%
TPC
10%
FCI
Rp
TPC
Rp 112,285,083,850
5,830,662,961
2. Pajak
2%
FCI
Rp
1,166,132,592
3. Asuransi
1%
FCI
Rp
583,066,296
Rp
7,579,861,849
10%
TPC
DPC +
Rp
0.1
=
FC
TPC
POC
1.19865E+11
20%
TPC
10%
TPC
Biaya administrasi
4%
TPC
5%
TPC
Biaya R & D
2%
TPC
11% TPC
Dimana :
DPC
Rp
112,285,083,850
FC
POC
MC
GE
TPC
Rp
119,864,945,699
TPC
Rp
173,717,312,607
Rp
Rp
119,864,945,699
7,579,861,849
+
10%
TPC
20%
TPC
11% TPC
+
31% TPC
Sehingga :
TPC
Rp
173,717,312,607
GE
Rp
19,108,904,387
MC
Rp
154,608,408,220
+
+
sebagai berikut :
1
Modal
Modal sendiri
40%
Modal pinjaman
60%
2 Bunga bank
3 Laju inflasi
8%
/tahun (www.bi.go.id)
10% pertahun
60%
Tahun II
80%
Tahun III
100%
9 Pajak pendapatan
Rp
Kurang dari
Rp
25,000,000
Lebih dari
Rp
25,000,000
-
Rp
15%
50,000,000
50,000,000
25%
35%
167,886,649,647
Biaya operasi ( Rp )
1.
60%
Rp
100,731,989,788
2.
80%
Rp
134,309,319,717
60%
80%
100%
10% /tahun
3.
100%
Rp
167,886,649,647
Investasi
Investasi total pabrik tergantung pada masa konstruksi. Investasi yang berasal dari modal sendiri akan habis pada tahun pertama konstruksi. Nilai modal sendiri tidak akan
terpengaruh oleh inflasi dan bunga bank. Sehingga modal sendiri pada masa akhir
masa konstruksi adalah tetap.
Untuk modal pinjaman dari bank total pinjaman pada akhir masa konstruksi adalah
sebagai berikut :
Tabel D.5.3.2 Modal pinjaman selama masa konstruksi
Masa
Modal pinjaman
Konstruksi
Jumlah ( Rp )
-2
50%
20,578,810,449
-1
50%
20,578,810,449
Bunga
13%
20,578,810,449
Jumlah ( Rp )
2,640,261,381
23,219,071,829
5,619,268,296
5,619,268,296
49,417,150,575
Modal sendiri
Jumlah ( Rp )
100%
Jumlah ( Rp )
Inflasi =
8%
27,438,413,932
27,438,413,932
-1
2,195,073,115
2,195,073,115
2,370,678,964
2,370,678,964
32,004,166,010
modal pinjaman
+ modal sendiri
81,421,316,585
S CF/(1+i)n
dimana n = : tahun
CF =
ke-n
(CF)
Trial i
i =
13%
44.68%
Present value
Present value
20,201,384,883
17,904,267,378
13,962,472,292
29,688,002,936
23,320,175,153
14,182,191,549
39,174,620,988
27,272,882,346
12,934,461,342
39,586,735,316
24,425,942,745
9,033,881,975
39,998,849,643
21,873,816,304
6,308,896,571
40,410,963,970
19,586,267,493
4,405,409,640
40,823,078,297
17,536,125,017
3,075,912,796
41,235,192,625
15,698,975,891
2,147,422,394
41,647,306,952
14,052,889,473
1,499,054,958
10
42,059,421,279
12,578,168,584
1,046,345,486
194,249,510,385
68,596,049,003
Total NPV
Modal awal
Ratio
Rp
=
68,596,034,829
68,596,049,003
68,596,034,829
1.00
44.68%
pertahun.
harga i yang diperoleh lebih besar dari harga i untuk pinjaman modal pada bank.Hal
ini menunjukkan bahwa pabrik layak untuk didirikan dengan kondisi tingkat
bunga bank sebesar
13% pertahun
Cumulative
Cash Flow
20,201,384,883
20,201,384,883
29,688,002,936
49,889,387,819
39,174,620,988
89,064,008,807
39,586,735,316
128,650,744,123
39,998,849,643
168,649,593,766
40,410,963,970
209,060,557,736
40,823,078,297
249,883,636,033
41,235,192,625
291,118,828,658
41,647,306,952
332,766,135,610
10
42,059,421,279
374,825,556,889
Rp
68,596,034,829
2.50
tahun
Keterangan
Biaya tetap, FC
Biaya variabel, VC
Rupiah
Rp
7,579,861,849
a. Bahan baku
Rp
100,068,154,594
b. Utilitas
Rp
17,371,731,261
Rp
117,439,885,855
a. Tenaga kerja
Rp
4,836,000,000
Rp
5,830,662,961
c. Pengawasan
Rp
483,600,000
d. Operating supplies
Rp
583,066,296
e. Laboratorium
Rp
483,600,000
f. Pengeluaran umum
Rp
19,108,904,387
Rp
17,371,731,261
Rp
48,697,564,904
Rp
237,690,524,458
Dengan metode cash flow maka BEP dihitung dengan rumus sbb :
FC 0,3SVC
%
= 26
BEP
100%
S 0,7SVCVC
100
Rp
7,579,861,848.66
Pengeluaran Total Rp
22,189,131,319.89
Penjualan Total
250
Rp
Rp
7,579,861,848.66
Rp 173,717,312,607.27
Rp 237,690,524,458.30
250
Biaya tetap
Pengeluaran total
200
Penjualan total
150
100
50
10
20
30
40
50
60
26%
70
80
90
100
### ###
### ###
### ###
### ###
INVESTASI
Tahun ke-2
-1
0
1
2
3
4
5
6
7
8
9
10
Kapasitas
Pengeluaran
1
27,438,413,932
0%
0%
0%
65%
85%
100%
40%
100%
100%
100%
100%
100%
100%
Umur Pabrik
Scrap value (Rp)
Lama pengembalian pinjaman
Bunga
Laju infalsi
Pajak
Modal Sendiri
Inflasi
Jumlah
2
3
2,195,073,115
2,370,678,964
:
:
:
:
:
:
10 th
5,830,662,961
10
tahun
13%
8%
35%
27438413932
2195073115
2370678964
Akumulasi
4
27438413932
29633487046
32004166010
Pengeluaran
5
20,578,810,449
20,578,810,449
Modal Pinjaman
Bunga
Jumlah
6
7
2,640,261,381
5,619,268,296
20,578,810,449
23,219,071,829
5,619,268,296
Akumulasi
8
20,578,810,449
43,797,882,278
49,417,150,575
Investasi Total
(4 ) + ( 8 )
9
Pengembalian
pinjaman
10
48,017,224,381
73,431,369,325
81,421,316,585
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
4,941,715,057
Sisa Pinjaman
( 11 ) - ( 10 )
11
49,417,150,575
44,475,435,517
39,533,720,460
34,592,005,402
29,650,290,345
24,708,575,287
19,766,860,230
14,825,145,172
9,883,430,115
4,941,715,057
0
Bunga dari
Hasil Penjualan
Biaya Operasi
Depresiasi
12
13
14
142,614,314,675
190,152,419,567
237,690,524,458
237,690,524,458
237,690,524,458
237,690,524,458
237,690,524,458
237,690,524,458
237,690,524,458
237,690,524,458
100,731,989,788
134,309,319,717
167,886,649,647
167,886,649,647
167,886,649,647
167,886,649,647
167,886,649,647
167,886,649,647
167,886,649,647
167,886,649,647
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
5,830,662,961
Sisa Pinjaman
15
6,340,220,419
5,706,198,377
5,072,176,335
4,438,154,293
3,804,132,251
3,170,110,209
2,536,088,167
1,902,066,126
1,268,044,084
634,022,042
Laba
Sebelum pajak
(12)-(13)-(14)-(15)
16
29,711,441,508
44,306,238,512
58,901,035,516
59,535,057,558
60,169,079,600
60,803,101,642
61,437,123,684
62,071,145,725
62,705,167,767
63,339,189,809
Pajak
17
10,399,004,528
15,507,183,479
20,615,362,431
20,837,270,145
21,059,177,860
21,281,085,575
21,502,993,289
21,724,901,004
21,946,808,719
22,168,716,433
Sesudah pajak
(16) - (17)
18
19,312,436,980
28,799,055,033
38,285,673,085
38,697,787,413
39,109,901,740
39,522,016,067
39,934,130,394
40,346,244,722
40,758,359,049
41,170,473,376
Actual Cash
Flow
(18) + (14)
19
25,143,099,941
34,629,717,993
44,116,336,046
44,528,450,373
44,940,564,700
45,352,679,028
45,764,793,355
46,176,907,682
46,589,022,009
47,001,136,336
20,201,384,883
29,688,002,936
39,174,620,988
39,586,735,316
39,998,849,643
40,410,963,970
40,823,078,297
41,235,192,625
41,647,306,952
42,059,421,279
Cummulative
Net Cash Flow
21
20,201,384,883
49,889,387,819
89,064,008,807
128,650,744,123
168,649,593,766
209,060,557,736
249,883,636,033
291,118,828,658
332,766,135,610
374,825,556,889
31,483,320,359
40,335,916,370
49,188,512,381
48,966,604,666
48,744,696,952
48,522,789,237
48,300,881,522
48,078,973,808
47,857,066,093
47,635,158,378
Jenis
Belt,Open,Short
Feeder, Rotary table
Centrifugal filter
asam sitrat tank
mixer I
heater mixer II
mixer II
centrifugal separator I
heater(dehy I)
dehydrator I
degumm.tank
bleach earth tank
mixer III
continuous bleacher
int.bleached.oil tank
leaf filter I
bleach.oil tank I
leaf filter II
Disc
Vert,Short Fab,Small
Turbine,Top Entering
Shell/Tube Fixed/U,Small
Turbine,Top Entering
Screw Classifier, 1-Screw
Shell/Tube Fixed/U,Small
evaporator,vertical tube
Vert,Short Fab,Small
Vert,Short Fab,Small
Turbine,Top Entering
Vert,Short Fab,Small
Vert,Short Fab,Small
Leaf
Vert,Short Fab,Small
Leaf
bleach.oil tank II
deaerator
heater deodorizer
Vert,Short Fab,Small
Centrifugal,Large,1 psi
Shell/Tube Fixed/U,Medium
Shell/Tube Fixed/U,Small
Column,No internals,Large
Shell/Tube Fixed/U,Large
Shell/Tube Fixed/U,Medium
Vert,Short Fab,Medium
Vert,Short Fab,Small
Vert,Short Fab,Small
Vert,Short Fab,Small
Turbine,Top Entering
Jacketed & Agitated
Horiz,Round Ends
Vert,Short Fab,Small
evaporator,vertical tube
evaporator,vertical tube
evaporator,vertical tube
Vert,Short Fab,Medium
Vert,Short Fab,Medium
Horizontal,Utility,Threaded w/motor
kondensor deodorizer
deodorizer
reboiler kondensor
cooler deodorizer
FFA tank
refined oil tank
KOH tank
methanol tank
agitator
reaktor
decanter
wash column
evaporator
dehydrator II
dehydrator III
Biodiesel tank
M&G rec. tank
Pumps
3
4
5
6
7
Sektor
Conveyor cost
Matl Hndl Equip cost (asumsi diameter equipment = 1ft)
2
2
Filter cost (asumsi filter area 32.3ft =3m )
Tank cost
agitator cost
exchanger
agitator cost
Separator cost
exchanger
exchanger
Tank cost
Tank cost
agitator cost
Tank cost
Tank cost
Filter cost
Tank cost
Filter cost
Tank cost
Blower cost
exchanger
exchanger
Pressure Vessel cost
exchanger
exchanger
Tank cost
Tank cost
Tank cost
Tank cost
agitator cost
Reactor cost
Tank cost
Tank cost
exchanger
exchanger
exchanger
Tank cost
Tank cost
pump,centrif.cost
1
2
1
4
3
4
5
6
7
9
16
25
36
49