Lampiran 1 : Asumsi Untuk Analisis Keuangan

No

Asumsi

Satuan

1
2
3
4

Periode proyek
Hari kerja per bulan
Bulan kerja per tahun tahun
Output, Produksi dan Harga:
a. Produksi mie ayam cetar per bul
b. Produksi mie ayam cetar per tah
c. Harga penjualan mie ayam cetar
Kerusakan :
a. Produksi

tahun
hari
bulan

Penggunaan input dan harga:

a. Tepung terigu 1 bulan
Harga tepung terigu
b. Tepung tapioka 1 bulan
Harga tepung tapioka
c. Telur 1 bulan
Harga telur
d. Wortel 1 bulan
Harga wortel
e. Sawi 1 bulan
Harga sawi
f. Garam 1 bulan
Harga garam
g. Bawang putih 1 bulan
Harga bawang putih
h. Bawang merah 1 bulan
Harga bawang merah
i. Daun bawang 1 bulan
Harga daun bawang
j. Ayam 1 bulan
Harga ayam
k. Air 1 bulan
Harga air
l. Penyedap rasa 1 bulan
Harga penyedap rasa
m. Kecap 1 bulan
Harga kecap
n. Saos tomat 1 bulan
Harga saos tomat
o. Gula 1 bulan
Harga gula

porsi
porsi
Rp/porsi
%

kg
Rp/kg
kg
Rp/kg
kg
Rp/kg
kg
Rp/kg
kg
Rp/kg
bungkus
Rp/bungkus
kg
Rp/kg
kg
Rp/kg
ikat
Rp/ikat
kg
Rp/kg
galon
Rp/galon
bungkus
Rp/bungkus
botol
Rp/botol
botol
Rp/botol
kg
Rp/kg

Nilai / Jumlah
3
30
12
1,500
18,000
15,000
0%

90
7500
15
8000
30
16000
60
8000
18
5000
90
1000
15
15000
7.5
20000
60
500
22.5
23000
1
13000
90
350
4
8000
4
4500
1
12000

7
8

p. Cabai 1 bulan
Harga cabai
q. Merica
Harga merica
Suku Bunga per Tahun
Proporsi Modal :
a. Kredit
b. Modal Sendiri
Jangka Waktu Kredit
a. Investasi
b. Modal Kerja

kg
Rp/kg
kg
Rp/kg
%
%
%
tahun
tahun

5
20,000
1
30,000
14%
60%
40%
3
1

Lampiran 2. Biaya Investasi

No
1
2
3
4

Komponen Biaya

SATUAN

Perizinan
Bangunan
Tanah
Alat Produksi dan Pengemas

Gerobak mie satu set standar

Alat penggiling mie
Alat pemotong mie
Rol kayu gilingan
Pisau
Plastik 2 kg
Meja Kayu
Timbangan
Kompor
Kursi kayu
Panci standar mie
Baskom wadah plastik
Sendok, garpu, sumpit
Mangkok
Tempat sambal
Gelas minuman
Saringan mie dan sayur
Talenan
Wadah tissue
Jumlah
Sumber dana investasi dari *) :
a. Kredit
b. Dana sendiri

m2
m2

Harga
Jumlah
per Satuan
Fisik
Rp
1
2,500,000
450
250,000
1,000
100,000

Jumlah
Umur
Nilai
Nilai
Biaya
Ekonomis Penyusutan
Sisa
Rp
(tahun)
Rp
Rp
2,500,000
###
5
22,500,000 45,000,000
###
###

unit

1,750,000

1,750,000

437,500

437,500

unit

200,000

200,000

66,667

unit

250,000

250,000

83,333

unit

10,000

20,000

6,667

unit

5,000

20,000

6,667

pack

5,000

5,000

1,667

unit

200,000

400,000

100,000

100,000

unit

25,000

25,000

8,333

set

200,000

200,000

66,667

unit

150,000

600,000

150,000

150,000

unit

50,000

100,000

33,333

unit

10,000

30,000

10,000

set

150,000

150,000

50,000

dozen

50,000

100,000

33,333

unit

3,000

12,000

4,000

unit

20,000

40,000

13,333

unit

2,500

5,000

1,667

unit

3,000

6,000

2,000

unit

3,000

9,000

3,000

23,578,167

###

###

60% 131,353,200
40% 87,568,800

Lampiran 3. Biaya Variabel

No

Struktur biaya

A Biaya Variabel
1 Bahan baku dan bumbu
a. Tepung terigu
b. Garam
c. Sawi
d. Wortel
e. Telur
f. Tepung tapioka
g. Daging ayam
h. Sawi sayur
i. Minyak sayur
j. Merica
k. Bawang putih
l. Bawang merah
m. Daun bawang
n. Penyedap rasa
o. Kecap manis
2 Bahan Pembantu
Gas
3 Bahan Pengemasan
a. Pengemas plastik
4 Biaya Transportasi
5 Tenaga Kerja Langsung
a. Tetap
d. Tidak Tetap
Total Biaya Variabel
B Biaya Tetap
1 Tenaga Kerja Tetap
a. Pengelola
2 Listrik
3 Telepon
4 ATK
5 Pemeliharaan
a. Alat
b. Ruangan

Biaya per
satuan
Rp

Satuan

Jumlah
Fisik

kg
bungkus
kg
kg
kg
kg
kg
kg
liter
kg
kg
kg
ikat
bungkus
sachet

90.00
90.00
18.00
60.00
30.00
15.00
23
18
15
1
15
8
60
90
4

kg

30

14,000

pack

15

2,000

Orang
Orang

7500.00
1000.00
5000.00
8000.00
16000.00
8000.00
23,000
5,000
30,000
30,000
15,000
20,000
500
350
8,000

4
4

1,125,000
875,000

1
1
1
1

Orang
Bulan
Bulan
Bulan

2,500,000
300,000
250,000
200,000

1
1

Bulan
Bulan

250,000
150,000

Biaya lainnya
TOTAL

Bulan

365,000

Lampiran 5. Proyeksi Produksi Dan Pendapatan

NO
1
2
3

Produk
Produksi Teri
Kerusakan
Produksi Terjual

Volume
1,500
1,500

Biaya Tetap
Total Biaya Produksi
Modal Kerja 1 bulan
Sumber dana modal kerja dari *) :
a. Kredit
b. Dana sendiri

Unit
kg
kg
kg

Harga Jual
15,000
15,000

60%
40%

Jumlah biaya Jumlah biaya

1 bulan
1 tahun
Rp
Rp

675,000
90,000
90,000
480,000
480,000
120,000
517,500
90,000
450,000
30,000
225,000
150,000
30,000
31,500
32,000

8100000
1080000
1080000
5760000
5760000
1440000
6210000
1080000
5400000
360000
2700000
1800000
360000
378000
384000

420,000

5,040,000

30,000
150,000

360,000
1,800,000

4,500,000
3,500,000
10,156,000

54,000,000
42,000,000
121,872,000

2,500,000
300,000
250,000
200,000

30,000,000
3,600,000
3,000,000
2,400,000

250,000
150,000

3,000,000
1,800,000

365,000
4,015,000

4,380,000
48,180,000

Penjualan 1
Bulan
22,500,000

Penjualan 1
Tahun
270,000,000

22,500,000

270,000,000

4,015,000
48,180,000
14,171,000 170,052,000
14,171,000
8,502,600
5,668,400

Lampiran 10. Analisis Sensitivitas

Kriteria kelayakan
Biaya Proyek

233,093,000 Rupiah

IRR
NPV

33.01%
88,421,729 Rupiah

PBP

2.42 Tahun

Net B/C

1.40

Perubahan Variabel

Basic

Skenario 1

Skenario 2

Skenario 3

Harga Jual Mie Ayam Cetar

0%

-10%

-11%

0%

0%

-6%

-7%

Harga Beli Tepung Terigu

0%

0%

0%

21%

22%

6%

7%

Harga Beli Garam

0%

0%

0%

21%

22%

6%

7%

Harga Beli Sawi

0%

0%

0%

21%

22%

6%

7%

Harga Beli Wortel

0%

0%

0%

21%

22%

6%

7%

Harga Beli Telur

0%

0%

0%

21%

22%

6%

7%

Harga Beli Tepung Tapioka

0%

0%

0%

21%

22%

6%

7%

Harga Beli Daging Ayam

0%

0%

0%

21%

22%

6%

7%

Harga Beli Sawi Sayur

0%

0%

0%

21%

22%

6%

7%

Harga Beli Minyak Sayur

0%

0%

0%

21%

22%

6%

7%

Harga Beli Merica

0%

0%

0%

21%

22%

6%

7%

Harga Beli Bawang Putih

0%

0%

0%

21%

22%

6%

7%

Harga Beli Bawang Merah

0%

0%

0%

21%

22%

6%

7%

Harga Beli Daun Bawang

0%

0%

0%

21%

22%

6%

7%

Harga Beli Penyedap Rasa

0%

0%

0%

21%

22%

6%

7%

Harga Beli Kecap Manis

0%

0%

0%

21%

22%

6%

7%

Perubahan BCR, IRR dan NPV

273593483.xlsx/Sensitivitas

42

IRR

33.01%

20.16%

14.87%

20.66%

18.18%

26.27%

18.57%

NPV

88,421,729

98,273

(3,055,283)

397,749

(1,089,684)

3,787,903

(853,087)

PBP

2.42

2.43

2.56

2.42

2.48

2.30

2.47

Net B/C

1.40

1.00

0.90

1.01

0.96

1.13

0.97

273593483.xlsx/Sensitivitas

43

Lampiran 6. Angsuran Kredit Investasi

Bunga : 14%
Periode
Tahun-0
Bulan -1
Bulan -2
Bulan -3
Bulan -4
Bulan -5
Bulan -6
Bulan -7
Bulan -8
Bulan -9
Bulan -10
Bulan -11
Bulan -12
Tahun-1
Bulan -1
Bulan -2
Bulan -3
Bulan -4
Bulan -5
Bulan -6
Bulan -7
Bulan -8
Bulan -9
Bulan -10
Bulan -11
Bulan -12
Tahun-2
Bulan -1
Bulan -2
Bulan -3
Bulan -4
Bulan -5
Bulan -6
Bulan -7
Bulan -8
Bulan -9
Bulan -10
Bulan -11

Kredit

12 bulan
Angsuran
Tetap

Bunga

3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
43,784,400
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
43,784,400
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700
3,648,700

1,532,454
1,489,886
1,447,318
1,404,750
1,362,181
1,319,613
1,277,045
1,234,477
1,191,909
1,149,341
1,106,772
1,064,204
15,579,949
1,021,636
979,068
936,500
893,932
851,363
808,795
766,227
723,659
681,091
638,523
595,954
553,386
9,450,133
510,818
468,250
425,682
383,114
340,545
297,977
255,409
212,841
170,273
127,705
85,136

Total

131,353,200
5,181,154
5,138,586
5,096,018
5,053,450
5,010,881
4,968,313
4,925,745
4,883,177
4,840,609
4,798,041
4,755,472
4,712,904
###
4,670,336
4,627,768
4,585,200
4,542,632
4,500,063
4,457,495
4,414,927
4,372,359
4,329,791
4,287,223
4,244,654
4,202,086
###
4,159,518
4,116,950
4,074,382
4,031,814
3,989,245
3,946,677
3,904,109
3,861,541
3,818,973
3,776,405
3,733,836

Bulan -12
Tahun-3

3,648,700
43,784,400

42,568
3,320,317

3,691,268
###

Saldo Awal

Saldo Akhir

131,353,200
131,353,200
127,704,500
124,055,800
120,407,100
116,758,400
113,109,700
109,461,000
105,812,300
102,163,600
98,514,900
94,866,200
91,217,500

131,353,200
127,704,500
124,055,800
120,407,100
116,758,400
113,109,700
109,461,000
105,812,300
102,163,600
98,514,900
94,866,200
91,217,500
87,568,800

87,568,800
83,920,100
80,271,400
76,622,700
72,974,000
69,325,300
65,676,600
62,027,900
58,379,200
54,730,500
51,081,800
47,433,100

83,920,100
80,271,400
76,622,700
72,974,000
69,325,300
65,676,600
62,027,900
58,379,200
54,730,500
51,081,800
47,433,100
43,784,400

43,784,400
40,135,700
36,487,000
32,838,300
29,189,600
25,540,900
21,892,200
18,243,500
14,594,800
10,946,100
7,297,400

40,135,700
36,487,000
32,838,300
29,189,600
25,540,900
21,892,200
18,243,500
14,594,800
10,946,100
7,297,400
3,648,700

3,648,700

Lampiran 7. Angsuran Kredit Modal Kerja

Bunga : 14%
Periode
Tahun-0
Bulan -1
Bulan -2
Bulan -3
Bulan -4
Bulan -5
Bulan -6
Bulan -7
Bulan -8
Bulan -9
Bulan -10
Bulan -11
Bulan -12
Tahun-1

Kredit

12 bulan
Angsuran
Tetap

Bunga

708,550
708,550
708,550
708,550
708,550
708,550
708,550
708,550
708,550
708,550
708,550
708,550
8,502,600

99,197
90,931
82,664
74,398
66,131
57,865
49,599
41,332
33,066
24,799
16,533
8,266
644,781

Total

8,502,600
807,747
799,481
791,214
782,948
774,681
766,415
758,149
749,882
741,616
733,349
725,083
716,816
9,147,381

Saldo Awal

Saldo Akhir

8,502,600
8,502,600
7,794,050
7,085,500
6,376,950
5,668,400
4,959,850
4,251,300
3,542,750
2,834,200
2,125,650
1,417,100
708,550

8,502,600
7,794,050
7,085,500
6,376,950
5,668,400
4,959,850
4,251,300
3,542,750
2,834,200
2,125,650
1,417,100
708,550
-

Lampiran 8. Proyeksi Rugi Laba Usaha (Rp)

No

Uraian

100%
A

C
F
G
H
I

Tahun
2

100%

Rata-rata

100%

Penerimaan
Total Penerimaan

270,000,000

270,000,000

270,000,000

270,000,000

Pengeluaran
a. Biaya Variabel
b. Biaya Tetap
c. Depresiasi
d. Angsuran Bunga
Total Pengeluaran

121,872,000
48,180,000
23,578,167
16,224,730
209,854,896

121,872,000
48,180,000
23,578,167
9,450,133
203,080,300

121,872,000
48,180,000
23,578,167
3,320,317
196,950,484

121,872,000
48,180,000
23,578,167
9,665,060
203,295,227

R/L Sebelum Pajak

Pajak (15%)
Laba Setelah Pajak
Profit on Sales
BEP:

Rupiah
Kg

60,145,104
9,021,766
51,123,338
18.93%
160,370,639
10,691

66,919,700
10,037,955
56,881,745
21.07%
148,022,257
9,868

73,049,516
10,957,427
62,092,089
23.00%
136,849,148
9,123

66,704,774
10,005,716
56,699,057
21.00%
148,414,015
9,894

Lampiran 9. Proyeksi Arus Kas

Rupiah
No

Uraian

Arus Masuk
1. Total Penjualan
2. Kredit
a. Investasi
b. Modal Kerja
3. Modal Sendiri
a. Investasi
b. Modal Kerja
4. Nilai Sisa Proyek
Total Arus Masuk
Arus Masuk Untuk Menghitung IRR

C
D

E
F

Tahun
0

1
270,000,000

270,000,000

270,000,000

131,353,200
8,502,600
87,568,800
5,668,400
218,922,000
-

284,171,000
270,000,000

270,000,000
270,000,000

145,687,500
415,687,500
415,687,500

218,922,000

121,872,000
48,180,000
52,287,000
16,224,730
9,021,766

121,872,000
48,180,000
43,784,400
9,450,133
10,037,955

121,872,000
48,180,000
43,784,400
3,320,317
10,957,427

233,324,488
180,089,955

228,114,144
181,009,427

Arus Keluar
1. Biaya Investasi
2. Biaya Variabel
3. Biaya Tetap
4. Angsuran Pokok
5. Angsuran Bunga
6. Pajak
Total Arus Keluar
Arus Keluar Untuk Menghitung IRR

218,922,000
218,922,000

247,585,495
179,073,766

Arus Bersih (NCF)

CASH FLOW UNTUK MENGHITUNG IR
Cummulative Cash Flow
Discount Factor (20%)
Present Value
Cummulative Present Value

(218,922,000)
(218,922,000)
1.0000
(218,922,000)
(218,922,000)

36,585,505
90,926,234
(127,995,766)
0.8772
79,759,855
(139,162,145)

ANALISIS KELAYAKAN USAHA

NPV (14%)
IRR
Net B/C
PBP

Rp

88,421,729
33.01%
1.40
2.42 tahun

36,675,512
89,910,045
(38,085,721)
0.7695
69,182,860
(69,979,285)

187,573,356
234,678,073
196,592,352
0.6750
158,401,014
88,421,729