ULANG PLASTIK
(Studi Kasus : Usaha Daur Ulang Plastik Kecamatan Gunung Maligas
Kabupaten Simalungun Propinsi Sumatera Utara)
TUGAS AKHIR
Diajukan Sebagai Salah Satu Syarat
Untuk Memperoleh Gelar Sarjana Teknik
Pada Jurusan Teknik Industri
OLEH
ROIN PRATAMA DAMANIK
10952006709
ABSTRAK
Penelitian ini dilatar belakangi oleh rencana kelayakan penambahan investasi perusahaan, maka
diperlukan analisis kelayakan untuk mengurangi resiko kesalahan yang menyebabkan kerugian
dalam melakukan investasi bisnis. Langkah yang dilakukan oleh perusahaan yaitu dengan cara
menganalisis 3 (tiga) aspek, diantaranya : aspek hukum, aspek lingkungan serta keuangan.
Peninjauan aspek hukum dilakukan dengan mengevaluasi syarat-syarat legalitas usaha, serta
menganalisis apakah dalam produksinya melanggar undang-undang dan peraturan lain atau tidak.
Peninjauan aspek lingkungan dilakukan dengan melakukan uji laborataorium limbah cair yang
dihasilkan, kemudian dianalisa apakah limbah yang dihasilkan masih berada dalam batas normal
sesuai dengan nilai ambang batas yang ditetapkan. Peninjauan aspek keuangan yang pertama
dilakukan adalah memproyeksikan jumlah bahan baku tersedia dengan menggunakan metode
peramalan time series, kemudian menilai kelayakan investasi menggunakan metode net present
value (NPV), benefit cost ratio (BCR), payback priod (PP) serta internal rate of return (IRR).
Berdasarkan hasil analisa aspek hukum, bentuk badan usaha yang akan digunakan berupa
Perseroan Komanditer (CV). Dalam produksinya, usaha ini tidak melanggar SK Menteri
Perindustrian Nomor 148/M/SK/7/1995 tanggal 11 juli 1995 karena tidak mengakibatkan
kerusakan atau bahaya lingkungan. Berdasarkan hasil pengujian laboratorium, limbah yang
termasuk dalam logam berat masih berada dalam nilai ambang batas yang ditetapkan, sehingga
aman untuk dilepas ke lingkungan. Berdasarkan analisis aspek finansial menggunakan metode Net
Present Value (NPV) diperoleh nilai Rp. 94.751.879,19, Benefit Cost Ratio(BCR) diperoleh nilai
1,045, Payback Period (PP) selama 6 tahun dan Internal Rate of Return (IRR) sebesar 17,896.
secara teoritis bisnis ini layak dikembangkan.
ABTRACT
The background of this research is the planning in adding the investment of the company. In this
light, an appropriate analysis to reduce the errors that may lead to detriment in the investment of
business is needed. Needless to say, a company should analyze three aspect, such as : legal aspect,
environmental aspect, and financial aspect. The review of legal aspect could be done by
evaluating the requirements of legality of business. Moreover, an analysis of whether violations of
law take place in the process of production is also essentially needed. The review of environmental
aspect could be done by conducting a loboratory test toward the liquid waste produced by the
company. Furthermore, an analysis of whether the liquid waste is still dancing hand in hand with
the normal limit that has been determined is also essential for this aspect. The first step that
should be taken in reviewing financial aspect is projecting the allocated raw materials by using
the method of forecasting time series, after that an evaluation by using the methods of Net Present
Value (NPV), Benefit Cost Ratio (BCR), Payback Priod (PP) and Internal Rate Return (IRR)
should be done. Based on the result of analysis toward the the legal aspect, the form business
enterprise that would be applied is Commanditare Vennotschap (CV). Within process of
production, this enterprise do not violate the Decree of Minister of Industry number
148/M/SK/7/1995 which was issued in July, 11th 1995 since this enterprise do not ensue
destruction or jeopardize the environment. Based on laboratory test, the waste that is classified
into heavy metal waste is still in determined safe limit. Thus, it is still an environmental-friendly
waste to be released to the nature. Based on the analysis of financial aspect, the result of the
method of Net Present Value (NPV) is Rp. 94.751.879,19. The result of Benefit Cost Ratio (BCR )
is 1,045. The result Payback Priod (PP) within 6 years and the result of Internal Rate Return
(IRR) are 17,896 %. Theoretically, this business has agood prospect.
Penulis
DAFTAR ISI
HALAMAN
HALAMAN JUDUL ...................................................................................... i
LEMBAR PERSETUJUAN .......................................................................... ii
LEMBAR PENGESAHAN ........................................................................... iii
LEMBAR HAK ATAS KEKAYAAN INTELEKTUAL............................ iv
LEMBAR PERNYATAAN ........................................................................... v
ABSTRAK ...................................................................................................... v
ABSTRAK........................................................................................................ vi
KATA PENGANTAR.................................................................................... vii
DAFTAR ISI................................................................................................... viv
DAFTAR GAMBAR...................................................................................... vivi
DAFTAR RUMUS ......................................................................................... vviii
DAFTAR TABEL .......................................................................................... vx
BAB I PENDAHULUAN
1.1 Latar Belakang .......................................................................... I-1
1.2 Rumusan Masalah ..................................................................... I-4
1.3 Tujuan Penelitian ...................................................................... I-4
1.4 Manfaat Penelitian .................................................................... I-4
1.5 Batasan Masalah........................................................................ I-5
1.6 Posisi Penelitian ........................................................................ I-5
1.7 Sistematika Penulisan ............................................................... I-6
BAB II LANDASAN TEORI
2.1 Pengertian Studi Kelayakan Bisnis ........................................ II-1
2.2 Lembaga-lembaga yang Memerlukan Studi Kelayakan ........ II-5
2.3 Biaya Kebutuhan Investasi..................................................... II-6
2.4 Arus Kas ( Cash Flow ).......................................................... II-8
2.5 Pajak....................................................................................... II-10
2.6 Aspek-aspek dalam Penilaian ................................................ II-12
iv
2.6.1 Aspek Hukum ................................................................. II-13
2.6.1.1 Jenis-jenis Badan Hukum Usaha......................... II-14
2.6.1.2 Jenis-jenis Izin Usaha.......................................... II-21
2.6.1.3 Dokumen yang Diteliti ........................................ II-22
2.6.2 Aspek Keuangan ............................................................. II-25
2.6.2.1 Pengertian Aspek Keuangan ............................... II-26
2.6.2.2 Sumber-sumber Dana.......................................... II-27
2.6.2.3 Evaluasi Investasi................................................ II-28
2.6.3 Aspek Lingkungan .......................................................... II-38
2.6.3.1 Dampak yang Ditimbulkan ................................. II-38
2.6.3.2 Keputusan Menteri Negara Lingkungan Hidup
Nomor : KEP-51/MENLH/10/1995.................... II-41
BAB III METODOLOGI PENELITIAN
3.1 Penelitian Pendahuluan .......................................................... III-2
3.2 Studi Pustaka.......................................................................... III-2
3.3 Identifikasi Masalah ............................................................... III-2
3.4 Perumusan Masalah ............................................................... III-3
3.5 Penetapan Tujuan Penelitian .................................................. III-3
3.6 Pengumpulan Data ................................................................. III-3
3.6.1 Pengumpulan Data Aspek Hukum .................................... III-4
3.6.2 Pengumpulan Data Aspek Lingkungan ............................. III-4
3.6.3 Pengumpulan Data Aspek Finansial.................................. III-4
3.7 Pengolahan Data..................................................................... III-10
3.7.1 Peninjauan Aspek Hukum ................................................. III-10
3.7.2 Peninjauan Aspek Lingkungan.......................................... III-10
3.7.3 Peninjauan Aspek Finansial .............................................. III-12
3.8 Analisa.................................................................................... III-13
3.9 Penutup................................................................................... III-13
BAB IV PENGUMPULAN DAN PENGOLAHAN DATA
4.1 Pengumpulan Data ................................................................. IV-1
4.1.1 Pengumpulan Data Aspek Hukum..................................... IV-1
v
4.1.2 Pengumpulan Data Aspek Teknis...................................... IV-2
4.1.3 Pengumpulan Data Aspek Lingkungan ............................. IV-3
4.1.4 Pengumpulan Data Aspek Finansial .................................. IV-5
4.2 Pengolahan Data..................................................................... IV-8
4.2.1 Aspek Hukum .................................................................. IV-8
4.2.2 Aspek Teknis ................................................................... IV-9
4.2.3 Aspek Lingkungan ........................................................... IV-10
4.2.4 Aspek Finansial................................................................ IV-11
4.2.4.1 Peramalan Jumlah Bahan Baku Tersedia .............. IV-11
4.2.4.2 Peramalan Bahan Baku Plastik Jenis Asoi ............ IV-12
4.2.4.3 Peramalan Bahan Baku Plastik Poly Etilene ......... IV-26
4.2.4.4 Biaya Investasi....................................................... IV-43
4.2.4.5 Biaya Operasional.................................................. IV-44
4.2.4.6 Biaya Perawatan .................................................... IV-46
4.2.4.7 Kriteria Penilaian Investasi.................................... IV-47
BAB V ANALISA
5.1 Analisa Berdasarkan Aspek Hukum....................................... V-1
5.2 Analisa Berdasarkan Aspek Lingkungan ............................... V-1
5.3 Analisa Berdasarkan Aspek Finansial .................................... V-2
5.3.1 Analisa Peramalan Jumlah Baku Tersedia....................... V-2
5.3.2 Analisa Kriteria Penilaian Investasi................................. V-5
BAB VI PENUTUP
6.1 Kesimpulan............................................................................. VI-1
6.2 Saran ....................................................................................... VI-2
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR RIWAYAT HIDUP
vi