Tugas Akhir Praktikum Ait - Yunita Cahyani Rahadiani 12012078
Tugas Akhir Praktikum Ait - Yunita Cahyani Rahadiani 12012078
biaya
biaya
biaya
biaya
penambangan emas
pengupasan OB
pengolahan emas
angkut ke pelabuhan
biaya csr
akusisi emas
pembelian peralatan
eksplorasi
bangun kantor + infrastruktur
jaminan reklamasi
asumsi working capital
salvage value
TAHUN
total prod
prod cu
prod ag
prod mo
stripping ratio
overburden
selling price ($)
gr cu
gr ag
gr mo
royalty (-)
NET REVENUE
salvage value (+)
debt interest (-)
depreciation (-)
amortization (-)
depletion (-)
BIAYA PENAMBANGAN
BIAYA PENGUPASAN OB
BIAYA PENGOLAHAN BB
BIAYA INVENTORI
operating cost (-)
NET INCOME BEFORE TAX
$5/ton
$6/ton
$8/ton
$5/ton
0
5.00
6
8
5
$
$
$
$
1
5.10
6.24
8.16
5.15
3,000,000 /tahun
7,000,000
28,750,000
7,000,000
12,500,000
5,750,000
10%
8,000,000
0
bcm/ton
1
15,000,000
174600
2,000,000
4
tax (-)
NET INCOME AFTER TAX
depreciation (+)
amortization (+)
depletion (+)
borrowed (+)
principal payment (-)
working capital (-)
working capital return (-)
BIAYA AKUSISI EMAS
BIAYA PEMBEBASAN LAHAN
BIAYA BELI ALAT
BIAYA EKSPLORASI
BIAYA INFRASTRUKTUR
BIAYA JAMINAN REKLAMASI
capital cost (-)
CASH FLOW
$
$
$
$
2
5.20
6.49
8.32
5.30
$
$
$
$
3
5.31
6.75
8.49
5.46
$
$
$
$
4
5.41
7.02
8.66
5.63
$
$
$
$
5
5.52
7.30
8.83
5.80
$
$
$
$
6
5.63
7.59
9.01
5.97
production * 5
TAHUN
production (ton)
stripping ratio
overburden (bcm)
production emas (gr)
production emas (ton)
production emas (ounce)
harga emas tereskalasi 3%
GROSS REVENUE
royalti
NET REVENUE
salvage value
debt interest (-)
depreciation (-)
amortization (-)
depletion (-)
OPERATING COST
biaya penambangan
overburden * 5
production * 8
production emas * 5
liat ini per ton per apa nih
biaya pengangkutan
biaya csr
PROYEK LAYAK
pit
rkan
yg /tahun gitu)
5/ton
5/bcm
8/ton
8/ton
3,000,000/tahun
CAPIPTAL COST
DEPLESI
AMORTISASI
DEPRESIASI
0
bcm/ton
6500
5
per ton
5
per bcm
8
per ton
5
per ton
1
2,000,000
4
8,000,000
1,600,000
1.60
56,438
6,695
377,855,088
(26,449,856.16)
351,405,232
2
2,000,000
4
8,000,000
1,600,000
1.60
56,438
6,896
389,190,741
(27,243,351.84)
361,947,389
3
1,000,000
5
5,000,000
800,000
0.80
28,219
7,103
200,433,231
(14,030,326.20)
186,402,905
-2700000
-10312500
-3208333.33333333
-1,750,000
-2160000
-7734375
-3208333.33333333
-1,750,000
-1620000
-5800781.25
-3208333.33333333
-875,000
5.100
(10,200,000)
5.200
(41,600,000)
8.160
(16,320,000)
5.150
(8.240)
(3,000,000)
5.202
10,404,000
5.408
(43,264,000)
8.323
(16,646,400)
5.305
(8.487)
###
5.306
5,306,040
5.624
(28,121,600)
8.490
(8,489,664)
5.464
(4.371)
(3,000,000)
(71,120,008.24)
262,314,390.27
(91,810,036.59)
170,504,353.67
-10312500
-3208333.33333333
-1750000
(52,506,408.49)
294,588,271.97
(103,105,895.19)
191,482,376.78
-7734375
-3208333.33333333
-1750000
(34,305,228.37)
140,593,562.28
(49,207,746.80)
91,385,815.48
-5800781.25
-3208333.33333333
-875000
-6750000
-6750000
-6750000
33,750,000.00
(6,750,000.00)
7,000,000
6,500,000
7,000,000
5,750,000
28,750,000
12,500,000
-67,500,000
-40,500,000
148,483,520.34
172,039,668.45
74,751,700.90
($40,500,000.00)
$132,574,571.73
$137,148,970.38
$53,206,784.19
$421,269,719.32 dari
368% dari
$11.40 dari
$10.40 dari
0.31 dari
cash flow
cash flow
present value
present value
cash flow
ST
4
1,000,000
5
5,000,000
800,000
0.80
28,219
7,316
206,446,228
(14,451,235.99)
191,994,992
7,000,000
6,500,000
7,000,000
5,750,000
28,750,000
12,500,000
5
1,000,000
5
5,000,000
800,000
0.80
28,219
7,535
212,639,615
(14,884,773.07)
197,754,842
6
1,000,000
5
5,000,000
800,000
0.80
28,219
7,761
219,018,804
(15,331,316.26)
203,687,487
8,000,000
-1080000
-540000
-5800781.25
-5800781.25
-5800781.25
-3208333.33333333 -3208333.33333333 -10083333.3333333
-875,000
-875,000
-875,000
5.412
5,412,161
5.849
(29,246,464)
8.659
(8,659,457)
5.628
(4.502)
(3,000,000)
5.520
5,520,404
6.083
(30,416,323)
8.833
(8,832,646)
5.796
(4.637)
###
5.631
5,630,812
6.327
(31,632,975)
9.009
(9,009,299)
5.970
(4.776)
(3,000,000)
(35,493,764.98)
(36,728,569.61)
(38,011,467.50)
145,537,112.82
150,602,157.97
156,916,905.34
(50,937,989.49)
(52,710,755.29)
(54,920,916.87)
94,599,123.33
97,891,402.68
101,995,988.47
-5800781.25
-5800781.25
-5800781.25
-3208333.33333333 -3208333.33333333 -10083333.3333333
-875000
-875000
-875000
-6750000
-6750000
6750000
77,965,008.75
81,257,288.10
85,236,873.89
$49,548,172.54
$46,107,567.49
$43,183,652.98
ANALISIS
NPV
IRR dengan i = 12%
bcr
pvr
payback period
DEPRESIASI
year
type
DB rate
adjusted basis
depreciation
DEPLESI
year
adjusted basis
removed coal
recoverable coal
depletion
1
DB
0.25
41,250,000
10,312,500.00
DB
41,250,000 SL
2
3
DB
0.25
0.25
30,937,500 23,203,125.00
7,734,375.00
5,800,781.25
3
3,500,000
1,000,000
4,000,000
875000
6,875,000.00
4
SL
5
SL
0.3333333333
17,402,343.75
5,800,781.25
4
2,625,000
1,000,000
3,000,000
875000
SL
0.3333333333 0.3333333333
17,402,343.75
17402343.75
5,800,781.25
5,800,781.25
5
1,750,000
1,000,000
2,000,000
875000
6
875,000
1,000,000
1,000,000
875000
cu
TAHUN
production (n)
cu ton
mo ton
ag ton
mo ounce
ag ounce
stripping ratio
overburden
selling price ($) cu
selling price ($) mo
selling price ($) ag
GROSS REVENUE cu
GROSS REVENUE mo
GROSS REVENUE ag
royalty cu
royalty mo
royalty (-) ag
NET REVENUE
salvage value (+) GAADAA
debt interest (-)
depreciation (-)
amortization (-)
depletion (-)
HARGA PENAMBANGAN
BIAYA PENAMBANGAN
MILLING COST
STRIPPING OB
operating cost (-)
NET INCOME BEFORE TAX
tax (-)
NET INCOME AFTER TAX
depreciation (+)
amortization (+)
0.0430555556
45.0
780.0
550.0
ton
ounce
ounce
1
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
45.90
803.40
572.00
8,014,140.00
309,250,773.59
880,714,177.20
(320,565.60)
(15,462,538.68)
(33,026,781.65)
1,246,788,976.71
(6,000,000.00)
-10833333
(3,166,666.67)
0
5
5.1
76500000
7
105000000
4
4.04
30,300,000.0
(211,800,000.0)
1,014,988,976.71
(304,496,693.01)
710,492,283.70
10833333.3333333
3166666.66666667
depletion (+)
borrowed (+)
principal payment (-)
working capital (-)
working capital return (-)
EKSPLORASI
BEBAS LAHAN
REKLAMASI
ALAT
KANTOR
RUMAH KARYAWAN
capital cost (-)
CASH FLOW
PRESENT VALUE
0
60,000,000
-10,000,000
-9350000
15000000
8,500,000
5,000,000
30,000,000
20,000,000
15,000,000
-93500000
-42,850,000
($42,850,000.00)
CAPITAL COST
EKSPLORASI
BEBAS LAHAN
REKLAMASI
ALAT
KANTOR
RUMAH KARYAWAN
WORKING CAPITAL ASUMSI 10%
NPV
IRR
15,000,000 AMORTISASI
8,500,000 AMORTISASI
5,000,000 AMORTISASI
30,000,000 DEPRESIASI
20,000,000 DEPRESIASI
15,000,000 DEPRESIASI
3,292,426,466.56401 BCR
1672% PVR
OPERATIING COST
SELLING PRICE CU
SELLING PRICE MO
SELLING PRICE AG
ROR
25000000000
20000000000
15000000000
714,492,283.70
$621,297,638.00
0.7
-30
4101597404.1722
3874578860.1995
3525982554.3965
2844833900.9567
4656487027.4263
91.6294
90.6294
0.8
-20
4028887839.40844
3877542143.42664
3645144606.22464
3191045503.93142
4374542792.24105
25000000000
20000000000
15000000000
10000000000
5000000000
0
1
2
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
46.82
827.50
594.88
8,174,422.80
318,528,296.79
915,942,744.29
(326,976.91)
(15,926,414.84)
(34,347,852.91)
1,293,246,708.54
3
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
47.75
852.33
618.68
8,337,911.26
328,084,145.70
952,580,454.06
(333,516.45)
(16,404,207.28)
(35,721,767.03)
1,341,462,001.77
4
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
48.71
877.90
643.42
8,504,669.48
337,926,670.07
990,683,672.22
(340,186.78)
(16,896,333.50)
(37,150,637.71)
1,391,502,169.76
5
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
49.68
904.23
669.16
8,674,762.87
348,064,470.17
1,030,311,019.11
(346,990.51)
(17,403,223.51)
(38,636,663.22)
1,443,437,129.39
-5,000,000
-4,000,000
-3,000,000
-2,000,000
-9027778
-7523148
-6269290
-6269290
(3,166,666.67)
(3,166,666.67)
(3,166,666.67)
(3,166,666.67)
0
0
0
0
5.202
5.30604
5.4121608
5.520404016
78030000
79590600
81182412
82806060.24
105000000
105000000
105000000
105000000
4.0804
4.121204
4.16241604
4.2040402004
30,603,000.0
30,909,030.0
31,218,120.3
31,530,301.5
(213,633,000.0)
(215,499,630.0)
(217,400,532.3)
(219,336,361.7)
1,062,419,264.10
1,111,272,556.96
1,161,665,680.67
1,212,664,810.86
(318,725,779.23)
(333,381,767.09)
(348,499,704.20)
(363,799,443.26)
743,693,484.87
777,890,789.87
813,165,976.47
848,865,367.60
9027777.77777778 7523148.14814815 6269290.12345679 6269290.12345679
3166666.66666667 3166666.66666667 3166666.66666667 3166666.66666667
-10,000,000
-10,000,000
-10,000,000
-10,000,000
745,887,929.31
$563,998,434.26
778,580,604.69
$511,929,385.84
812,601,933.26
$464,607,792.72
848,301,324.39
$421,755,683.01
DEPRESIASIS
CARI STRAIGHT LINE NYA DULU
DEPRESIASI
65,000,000
SL
7,222,222.22
DECRLINING BALANCE
year
type
DB rate
adjusted basis
depreciation
PAYBACK PERIOD
-10
3956178274.64468
3880505426.65378
3764306658.05278
3537257106.90617
4117789726.14319
0.0689685545
0
3883468709.88092
3883468709.88092
3883468709.88092
3883468709.88092
3883468709.88092
1
DB
2
DB
0.17
65,000,000.00
10,833,333.33
0.17
54,166,666.67
9,027,777.78
PROYEK LAYAK
10
20
3810759145.11716
3738049580.3534
3886431993.10806 3889395276.33521
4002630761.70906
4121792813.5372
4229680312.85567 4575891915.83042
3669167504.92189 3472772269.24429
ROR
OPERATING COST
ROR
OPERATING COST
SELLING PRICE AG
SELLING PRICE MO
SELLING PRICE CU
15
6
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
50.68
931.36
695.93
8,848,258.13
358,506,404.27
1,071,523,459.88
(353,930.33)
(17,925,320.21)
(40,182,129.75)
1,497,339,502.56
7
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
51.69
959.30
723.76
9,025,223.29
369,261,596.40
1,114,384,398.27
(361,008.93)
(18,463,079.82)
(41,789,414.94)
1,553,284,721.65
8
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
52.72
988.08
752.71
9,205,727.76
380,339,444.29
1,158,959,774.20
(368,229.11)
(19,016,972.21)
(43,460,991.53)
1,611,351,139.11
9
15,000,000
174,600
10.91
43.650
384,927.525
1,539,710.100
0.5
7,500,000.0
53.78
1,017.72
782.82
9,389,842.31
391,749,627.62
1,205,318,165.17
(375,593.69)
(19,587,481.38)
(45,199,431.19)
1,671,620,141.37
-1,000,000
-6269290
-6269290
-6269290
-6269290
(3,166,666.67)
(3,166,666.67)
(3,166,666.67)
(3,166,666.67)
0
0
0
0
5.6308120963
5.7434283382
5.858296905
5.9754628431
84462181.4448 86151425.073696 87874453.5751699 89631942.6466733
105000000
105000000
105000000
105000000
4.2460806024
4.2885414084
4.3314268225
4.3747410907
31,845,604.5
32,164,060.6
32,485,701.2
32,810,558.2
(221,307,786.0)
(223,315,485.6)
(225,360,154.7)
(227,442,500.8)
1,265,595,759.81
1,320,533,279.22
1,376,555,027.58
1,434,741,683.75
(379,678,727.94)
(396,159,983.77)
(412,966,508.27)
(430,422,505.13)
885,917,031.87
924,373,295.46
963,588,519.30
1,004,319,178.63
6269290.12345679 6269290.12345679 6269290.12345679 6269290.12345679
3166666.66666667 3166666.66666667 3166666.66666667 3166666.66666667
-10,000,000
9350000
885,352,988.66
$382,762,529.12
933,809,252.25
$351,053,486.14
3
DB
4
DB
0.17
45,138,888.89
7,523,148.15
973,024,476.09
$318,083,427.23
5
SL
0.17
37,615,740.74
6,269,290.12
1,023,105,135.42
$290,830,333.56
6
SL
1/5
31,346,450.62
6,269,290.12
30
3665340015.58963
3892358559.56235 BALIKIN NORMAL BARU NGITUNG YANG AG
4240954865.36534 BALIKIN NORMAL BARU NGITUNG YANG MO
4922103518.80517
3292426466.56401 DI NPV 15% DIKALI 0.7 0.8 0.9 DLL
1/5
31,346,450.62
6,269,290.12
7
SL
8
SL
1/5
31,346,450.62
6,269,290.12
9
SL
1/5
###
6,269,290.12
1/5
31,346,450.62
6,269,290.12
eskalasi 2%
eskalasi 1.5%
TAHUN
production
stripping ratio
overburden
harga batubara per ton
GROSS REVENUE
royalty
NET REVENUE
salvage value
debt interets (-)
depreciation (-)
amortization (-)
depletion (-)
OPERATING COST
biaya penambangan
58.21
5.5
per ton
biaya ngupas OB
bomat bcm gada SG juga
ekskalasi 2%
6.5
per bcm
biaya crushing
4
per ton
ekskalasi 1.5%
5.5
per ton
angkut ke pelabuhan
3
per ton
16,650,000
12,500,000
3,500,000
4,750,000
31,000,000
3,750,000
(55,500,000)
(44,400,000)
PRESENT VALUE
(44,400,000)
NPV
IRR
BCR
PVR
PAYBACK PERIOD
(5,550,000)
(2,104,922.21)
14%
0.9525918421
-0.0474081579
7.10
a 58,21/ton
eskalasi 5%
CAPITAL COST
DEPLESI
AMORTISASI
DEPRESIASI
ROYALTI 12%
ga ada
eksplorasi
jaminan reklamasi
bebas lahan
investasi alat
infrastruktur
12,500,000
3,500,000
4,750,000
31,000,000
3,750,000
1
500,000
3.5
1,750,000
61.12
30,560,250
(3,667,230)
26,893,020
2
###
3.5
1,750,000
64.18
32,088,263
(3,850,592)
28,237,671
3
750,000
3.5
2,625,000
67.39
50,539,013
(6,064,682)
44,474,332
4
750,000
3.5
2,625,000
70.75
53,065,964
(6,367,916)
46,698,048
(1,332,000)
(4,343,750)
(2,593,750)
0
(1,110,000)
(4,343,750)
(2,593,750)
0
(888,000)
(4,343,750)
(2,593,750)
0
(666,000)
(4,343,750)
(2,593,750)
0
5.5
2,750,000
6.5
11,375,000
4.08
2,040,000
5.5825
2,791,250
3
1,500,000
(20,456,250)
(1,832,730)
0
(1,832,730)
4,343,750
2,593,750
0
5.5
2,750,000
6.5
11,375,000
4.1616
2,080,800
5.6662375
2,833,119
3
1,500,000
(20,538,919)
(348,748)
0
(348,748)
4,343,750
2,593,750
0
5.5
4,125,000
6.5
17,062,500
4.244832
3,183,624
5.7512310625
4,313,423
3
2,250,000
(30,934,547)
5,714,285
(1,714,285)
3,999,999
4,343,750
2,593,750
0
5.5
4,125,000
6.5
17,062,500
4.32972864
3,247,296
5.8374995284
4,378,125
3
2,250,000
(31,062,921)
8,031,627
(2,409,488)
5,622,139
4,343,750
2,593,750
0
dari
dari
dari
dari
dari
(2,775,000)
(2,775,000)
(2,775,000)
(2,775,000)
2,329,770
3,813,752
8,162,499
9,784,639
2,025,887
2,883,745
5,366,976
5,594,399
cash flow
cash flow
present value
present value
cash flow
4,343,750
5
750,000
3.5
2,625,000
74.29
55,719,262
(6,686,311)
49,032,951
6200000
(444,000)
(4,343,750)
(2,593,750)
0
6
750,000
3.5
2,625,000
78.01
58,505,225
(7,020,627)
51,484,598
7
750,000
3.5
2,625,000
81.91
61,430,487
(7,371,658)
54,058,828
8
750,000
3.5
2,625,000
86.00
64,502,011
(7,740,241)
56,761,770
(222,000)
(4,343,750)
(2,593,750)
0
(4,343,750)
(2,593,750)
0
(4,343,750)
(2,593,750)
0
5.5
4,125,000
6.5
17,062,500
4.4163232128
3,312,242
5.9250620214
4,443,797
3
2,250,000
(31,193,539)
10,457,912
(3,137,374)
7,320,538
4,343,750
2,593,750
0
5.5
4,125,000
6.5
17,062,500
4.5046496771
3,378,487
6.0139379517
4,510,453
3
2,250,000
(31,326,441)
12,998,658
(3,899,597)
9,099,060
4,343,750
2,593,750
0
5.5
4,125,000
6.5
17,062,500
4.5947426706
3,446,057
6.104147021
4,578,110
3
2,250,000
(31,461,667)
15,659,661
(4,697,898)
10,961,763
4,343,750
2,593,750
0
5.5
4,125,000
6.5
17,062,500
4.686637524
3,514,978
6.1957092263
4,646,782
3
2,250,000
(31,599,260)
18,225,010
(5,467,503)
12,757,507
4,343,750
2,593,750
0
(2,775,000)
(2,775,000)
5,550,000
11,483,038
13,261,560
17,899,263
25,245,007
5,709,100
5,733,339
6,728,996
8,252,637