Biaya iventasi

Uraian Satuan Jumlah

Sewa Gudang Paket Rp 10,000,000.00

SIUP Paket Rp 1,500,000.00

NPWP Paket Rp 500,000.00
HALAL Paket Rp 2,500,000.00
BPOM Paket Rp 5,000,000.00
Instalasi air Paket Rp 550,000.00
Mesin dan peralatan Paket Rp 70,420,000.00
Transpotrasi 2 Unit Rp 300,000,000.00
a. Truk bahan baku Unit
b. Truk pengiriman Unit
Peralatan kantor
(komputer, meja, kursi, Paket Rp 20,000,000.00
lemari, alat tulis dll)
Biaya listrik Rp 8,000,000.00
Biaya Karyawan Orang Rp 15,200,000.00
Jumlah Rp 433,670,000.00

Biaya Iventasi (Mesin dan Alat)

Jenis Alat Jumlah (Unit) Harga (Rp/Unit)

Freezer 2 2,600,000
Mesin pasteurisasi 1 14,660,000
Alat pembuat sari
1 4,150,000
edmame
Fermentor 1 48,500,000
Panci 2 25,000
Kompor 1 250,000
Tabung elpiji 12 200,000
Regulator 1 50,000
Pisau 6 10,000
Jumlah 70,445,000

Biaya Produksi
per tahun
Biaya Variabel
Description Unit Volume

Bahan baku

Edamame Kg 7,008
Susu Kg 360
Sukrosa Kg 360
Starter
1g 72
yoghurt
Bahan Bakar Gas 50 Kg unit 12
Kemasan
Botol Buah 200
Karton Buah 10
 Jumlah

Biaya tetap
Description Unit Volume

air M3 36.5
listrik kWh 5475
gaji karyawan orang 9
penyusutan Rp. 1
jumlah

Harga pokok produksi

Description Unit Value
Biaya Variabel Rp/tahun Rp899,970,250.00
Biaya Tetap Rp/tahun Rp 38,962,250.00
Total Biaya Rp/tahun Rp 938,932,500.00
Volume Produksi botol/tahun 73000
harga pokok produksi Rp/kg Rp12,862.09
Margin Keuntungan % 10
Harga Jual Rp/kg Rp14,148.30
f Harga Jual Final Rp/kg Rp. 14.500

Proyeksi pendapatan
Description unit tahun 1
volume produksi botol /tahun 73000
harga Rp/Kg Rp 14,500
penjualan Rp/tahun Rp 1,058,500,000

Cash Flow
Parameter Tahun 0 Tahun 1
Penjualan Rp 1,058,500,000
Pembiayaan
Investasi 433,670,000
Biaya Tetap Rp 38,962,250.00
air Rp 200,750.00
listrik Rp 7,117,500.00
gaji karyawan Rp 17,100,000.00
penyusutan Rp 14,544,000.00
Biaya Variabel Rp 899,970,000
Bahan baku
Edamame Rp105,120,000.00
Susu Rp70,200,000.00
Sukrosa Rp4,500,000.00
Starter
yoghurt Rp270,000,000.00
Bahan Bakar Gas 50 Kg Rp449,820,000.00
Kemasan
a.Botol Rp270,000.00
b. Karton Rp60,000.00
 Laba 433,670,000 Rp 119,567,750

BEP UNIT 17941

BEP RUPIAH Rp 260,149,761
BEP WAKTU 89.7068141677

F Rp 38,962,250.00 v

Rp 12,328 Rp899,970,000.00
V = biaya variabel/volume produksi pertahun
P Rp 14,500
v/p 0.8502314596

NPV
TAHUN REVENUE COST
0 0 Rp 433,670,000
1 Rp 1,058,500,000 Rp899,970,250.00
2 Rp 1,058,500,000 Rp899,970,250.00
3 Rp 1,058,500,000 Rp899,970,250.00
4 Rp 1,058,500,000 Rp899,970,250.00
5 Rp 1,058,500,000 Rp899,970,250.00

irr 24% 19.9715294417

B/C 1.0252520837
PBP 2.7355748684
ROI 36.5553877372 %
NPM 14.9768304204 %
Keb Modal Rp 1,333,640,250.00
Laba per tahun Rp 158,529,750
B
 Umur Ekonomis
Jumlah Investasi (Rp) Penyusutan (Rp)
(Tahun)
2,600,000 5 520,000
14,660,000 5 2,932,000
4,150,000 5
830,000
48,500,000 5 9,700,000
50,000 5 10,000
250,000 5 50,000
2,400,000 5 20,000
50,000 5 10,000
60,000 5 12,000
72,720,000 14,544,000

Unit price (Rp) Total Cost (Rp/Tahun)

15,000 Rp105,120,000.00
195,000 Rp70,200,000.00
12,500 Rp4,500,000.00
3,750,000 Rp270,000,000.00
200,000 Rp449,820,000.00

1,350 Rp270,000.00
6,000 Rp60,000.00
 Rp899,970,000.00

Unit Price (Rp) Total Cost (Rp/Tahun )

Rp 5,500.00 Rp 200,750.00
Rp 1,300.00 Rp 7,117,500.00
Rp 1,900,000.00 Rp 17,100,000.00
Rp 14,544,000.00 Rp 14,544,000.00
Rp 38,962,250.00

V Unit
?

Tahun 2 Tahun 3 Tahun 4 tahun 5

73000 73000 73000 73000
Rp 14,500 Rp 14,500 Rp 14,500 Rp 14,500
Rp 1,058,500,000 Rp 1,058,500,000 Rp 1,058,500,000 Rp 1,058,500,000

Tahun 2 Tahun 3 Tahun 4 Tahun 5

Rp 1,058,500,000 Rp 1,058,500,000 Rp 1,058,500,000 Rp 1,058,500,000

Rp 38,962,250.00 Rp 38,962,250.00 Rp 38,962,250.00 Rp 38,962,250.00

Rp 200,750.00 Rp 200,750.00 Rp 200,750.00 Rp 200,750.00
Rp 7,117,500.00 Rp 7,117,500.00 Rp 7,117,500.00 Rp 7,117,500.00
Rp 17,100,000.00 Rp 17,100,000.00 Rp 17,100,000.00 Rp 17,100,000.00
Rp 14,544,000.00 Rp 14,544,000.00 Rp 14,544,000.00 Rp 14,544,000.00
Rp 899,970,000 Rp 899,970,000 Rp 899,970,000 Rp 899,970,000

Rp105,120,000.00 Rp105,120,000.00 Rp105,120,000.00 Rp105,120,000.00

Rp70,200,000.00 Rp70,200,000.00 Rp70,200,000.00 Rp70,200,000.00
Rp4,500,000.00 Rp4,500,000.00 Rp4,500,000.00 Rp4,500,000.00
Rp270,000,000.00 Rp270,000,000.00 Rp270,000,000.00 Rp270,000,000.00
Rp449,820,000.00 Rp449,820,000.00 Rp449,820,000.00 Rp449,820,000.00

Rp270,000.00 Rp270,000.00 Rp270,000.00 Rp270,000.00

Rp60,000.00 Rp60,000.00 Rp60,000.00 Rp60,000.00
Rp 119,567,750 Rp 119,567,750 Rp 119,567,750 Rp 119,567,750

volume

73000

0.16 0.17
NET BENEFIT DF (16%) NPV1 df 17%
-Rp 433,670,000 1 -Rp 433,670,000 1
Rp 158,529,750 0.862 Rp 136,652,645 0.8547
Rp 158,529,750 0.743 Rp 117,787,604 0.7305
Rp 158,529,750 0.641 Rp 101,617,570 0.1567
Rp 158,529,750 0.552 Rp 87,508,422 0.5337
Rp 158,529,750 0.476 Rp 75,460,161 0.4561
Rp 85,356,402
NPV 80% 2 pvb PVC
-Rp 433,670,000 0 Rp 433,670,000
Rp 135,495,512.8205 Rp 912,427,000 Rp 775,774,356
Rp 115,808,130.6158 Rp 786,465,500 Rp 668,677,896
Rp 24,847,869.5541 Rp 678,498,500 Rp 576,880,930
Rp 84,599,408.7339 Rp 584,292,000 Rp 496,783,578
Rp 72,307,186.9520 Rp 503,846,000 Rp 428,385,839
-Rp 611,891 Rp 3,465,529,000 Rp 3,380,172,599
 NPV2
-Rp 433,670,000
Rp 135,495,513
Rp 115,808,131
Rp 24,847,870
Rp 84,599,409
Rp 72,307,187
-Rp 611,891
1. Asumsi biaya unit
Uraian Satuan
Sewa Gudang Paket
Perijinan
SIUP Paket
NPWP Paket
HALAL Paket
BPOM Paket
Instalasi air Paket
Mesin dan peralatan Paket
Transpotrasi 2 Unit
a. Truk bahan baku Unit
b. Truk pengiriman Unit
Peralatan kantor
(komputer, meja, kursi, Paket
lemari, alat tulis dll)
Biaya listrik
Biaya Karyawan Orang
Jumlah

biaya invent

No Jenis Alat Jumlah (Unit)

1:00 Freezer 2
2:00 Mesin pasteurisasi 1
Alat pembuat sari
3:00 1
edmame
4:00 Fermentor 1
5:00 Panci 2
6:00 Kompor 1
7:00 Tabung elpiji 12
8:00 Regulator 1
10. Pisau 6
Jumlah

biaya variabel
No Description Unit

1:00 Bahan baku

 Edamame Kg
Susu Kg
Sukrosa Kg
Starter
1g
yoghurt
Bahan Bakar Gas 50 Kg unit

2:00 Kemasan
3:00 a.Botol Buah
b. Karton Buah
Jumlah

BEP
V Rp 12,328 7300
BEP unit 10611
BEP harga Rp 169,770,152.51 0.7705
BEP Rp 169,770,152.51
 Jumlah
Rp. 10,000,000

Rp. 1,500,000
Rp. 500,000
Rp. 2,500,000
Rp. 5,000,000
Rp. 550,000
Rp. 70,420,000
Rp. 300,000,000

Rp. 20,000,000

Rp. 8,000,000
Rp. 15,200,000
Rp. 433,670,000

Umur Ekonomis Penyusutan

Harga (Rp/Unit) Jumlah Investasi (Rp)
(Tahun) (Rp)
2,600,000 2,600,000 5 520,000
14,660,000 14,660,000 5 2,932,000

4,150,000 4,150,000 5
830,000
48,500,000 48,500,000 5 9,700,000
25,000 50,000 5 10,000
250,000 250,000 5 50,000
200,000 2,400,000 5 20,000
50,000 50,000 5 10,000
10,000 60,000 5 12,000
70,445,000 72,720,000 14,544,000

Total Cost
Volume Unit price (Rp)
(Rp/Tahun)
7,008 15,000 Rp105,120,000.00
360 195,000 Rp70,200,000.00
360 12,500 Rp4,500,000.00
72 3,750,000 Rp270,000,000.00
12 200,000
Rp449,820,000.00
proyeksi pendapatan
200 1,350 Rp270,000.00 Description
10 6,000 Rp270,000.00 volume produksi
Rp900,180,000.00 harga
penjualan

no
1
2
+
+

3
 biaya tetap

No Description Unit Volume

1 air M3 36.5
2 listrik kWh 5475
3 gaji karyawan orang 9
4 penyusutan Rp. 1
jumlah

HPP
No Description Unit Value
Biaya Variabel Rp/tahun Rp899,970,250.00

Biaya Tetap Rp/tahun Rp 38,962,250.00

Total Biaya Rp/tahun Rp 938,932,500.00
 Volume Produksi botol/tahun 73000
harga pokok produksi Rp/kg Rp12,862.09
Margin Keuntungan % 20
Harga Jual Rp/kg Rp15,434.51
Harga Jual Final Rp/kg Rp. 16.000

unit tahun 1 Tahun 2 Tahun 3

botol /tahun 73000 73000 73000
Rp/Kg Rp 17,000 Rp 8,500 Rp 8,500
Rp/tahun Rp 1,241,000,000 Rp 620,500,000 Rp 620,500,000

Cash Flow
Parameter Tahun 0 Tahun 1 Tahun 2
Penjualan Rp 62,050,000 Rp 62,050,000
Pembiayaan
Investasi 433,670,000
Biaya Tetap Rp 38,962,250.00 Rp 38,962,250.00
air Rp 200,750.00 Rp 200,750.00
listrik Rp 7,117,500.00 Rp 7,117,500.00
gaji karyawan Rp 17,100,000.00 Rp 17,100,000.00
penyusutan Rp 14,544,000.00 Rp 14,544,000.00
Biaya Variabel Rp 899,970,000 Rp 899,970,000
Bahan baku
Edamame Rp105,120,000.00 Rp105,120,000.00
Susu Rp70,200,000.00 Rp70,200,000.00
Sukrosa Rp4,500,000.00 Rp4,500,000.00
Starter
yoghurt Rp270,000,000.00 Rp270,000,000.00
Bahan Bakar Gas 50 Kg Rp449,820,000.00 Rp449,820,000.00
Kemasan
a.Botol Rp270,000.00 Rp270,000.00
b. Karton Rp60,000.00 Rp60,000.00
Laba 433,670,000 Rp 1,939,914,500 Rp 1,939,914,500
 Unit Price (Rp) Total Cost (Rp/Tahun )

Rp 5,500.00 Rp 200,750.00
Rp 1,300.00 Rp 7,117,500.00
Rp 1,900,000.00 Rp 17,100,000.00
14,544,000 Rp 14,544,000.00
Rp 38,962,250.00
Tahun 4 tahun 5
73000 73000
Rp 8,500 Rp 8,500
Rp 620,500,000 Rp 620,500,000

Tahun 3 Tahun 4 Tahun 5

Rp 62,050,000 Rp 62,050,000 Rp 62,050,000

Rp 38,962,250.00 Rp 38,962,250.00 Rp 38,962,250.00

Rp 200,750.00 Rp 200,750.00 Rp 200,750.00
Rp 7,117,500.00 Rp 7,117,500.00 Rp 7,117,500.00
Rp 17,100,000.00 Rp 17,100,000.00 Rp 17,100,000.00
Rp 14,544,000.00 Rp 14,544,000.00 Rp 14,544,000.00
Rp 899,970,000 Rp 899,970,000 Rp 899,970,000

Rp105,120,000.00 Rp105,120,000.00 Rp105,120,000.00

Rp70,200,000.00 Rp70,200,000.00 Rp70,200,000.00
Rp4,500,000.00 Rp4,500,000.00 Rp4,500,000.00
Rp270,000,000.00 Rp270,000,000.00 Rp270,000,000.00
Rp449,820,000.00 Rp449,820,000.00 Rp449,820,000.00

Rp270,000.00 Rp270,000.00 Rp270,000.00

Rp60,000.00 Rp60,000.00 Rp60,000.00
Rp 1,939,914,500 Rp 1,939,914,500 Rp 1,939,914,500
asumsi
No. Uraian Satuan Jumlah No
1 Kapasitas Produksi boto/hari 200 1
2 Rendemen % 40 2
3 kebutuhan bahan baku 4
edamame kg/hari 20 5
susu skim kg/hari 1 6
gula pasir kg/hari 1
starter yoghurt g/hari 200

4 Harga Produk Rp/botol 16,000

5 Jumlah Hari Kerja Hari/tahun 300
6 Periode Proyek Tahun 5
7 Discount Rate % 16
8 Pemodalan Sendiri % 100
Biaya Investasi Mesin dan Peralatan unit
Deskripsi Satuan Jumlah Jenis Alat Jumlah (Unit)

Sewa Bangunan Paket 100,000,000 Freezer 2

Transportasi Unit 300,000,000 Mesin pasteurisasi 1
Alat pembuat sari
Mesin dan peralatan Paket 70,420,000 edmame
1

Infrastruktur kantor Unit 20,000,000 Fermentor 1

Pengurusan legalitas Paket 9,500,000 Panci 2
Jumlah 499,920,000 Kompor 1
Tabung elpiji 12
Regulator 1
Pisau 6
Jumlah
 Biaya Variabel
Harga Jumlah Umur Ekonomis
Penyusutan (Rp) Description Unit
(Rp/Unit) Investasi (Rp) (Tahun)
2,600,000 2,600,000 10 260,000 Bahan baku
14,660,000 14,660,000 8 1,832,500 air M3
4,150,000 4,150,000 5 Edamame Kg
830,000
48,500,000 48,500,000 5 9,700,000 Susu Kg
25,000 50,000 3 8,333 Sukrosa Kg
Starter
250,000 250,000 5 50,000 kg
yoghurt
200,000 2,400,000 10 20,000 Bahan Bakar Gas 50 Kg unit
50,000 50,000 1 50,000 Kemasan
10,000 60,000 1 10,000 Botol Buah
70,445,000 72,720,000 12,760,833 Karton Buah
Jumlah
 Biaya Tetap
Unit price Total Cost
Volume Description Unit Volume Unit Price (Rp)
(Rp) (Rp/Tahun)
listrik kWh 5475 Rp 1,300.00
30 Rp 700.00 Rp 21,000.00 gaji karyawan orang 9 Rp 1,900,000.00
6,000
15000 Rp90,000,000.00 penyusutan Rp. 1 Rp 14,544,000.00
300 195,000 Rp58,500,000.00 air m3 300 Rp 700.00
300 12,500 Rp3,750,000.00 jumlah
60 3,750,000 Rp225,000,000.00
12 200,000 Rp2,400,000.00

60000 1,300 Rp78,000,000.00

3000 6,000 Rp18,000,000.00
Jumlah Rp 475,671,000.00
 Total Cost
(Rp/Tahun ) Harga pokok produksi
Rp 7,117,500.00 Description Unit

Rp 17,100,000.00 Biaya Variabel Rp/tahun

Rp 14,544,000.00 Biaya Tetap Rp/tahun

Rp 210,000.00 Total Biaya Rp/tahun
Rp 38,971,500.00 Volume Produksi botol/tahun
harga pokok produksi Rp/kg
Margin Keuntungan %
Harga Jual Rp/kg
f Harga Jual Final Rp/kg
 Proyeksi pendapatan
Value Description unit
Rp 475,671,000.00 volume produksi botol /tahun

Rp 38,971,500.00 harga Rp/Kg

Rp 514,642,500.00 penjualan Rp/tahun
60000
Rp8,577
35
Rp11,579.46
Rp. 12.000
tahun 1 Tahun 2 Tahun 3 Tahun 4
60000 60000 60000 60000

Rp 12,000 Rp 12,000 Rp 12,000 Rp 12,000

Rp 720,000,000 Rp 720,000,000 Rp 720,000,000 Rp 720,000,000
 Arus Kas (Cash Flow)
tahun 5 No.
60000 1

Rp 12,000
Rp 720,000,000
 Parameter Tahun 0 tahun 1 Tahun 2
Penjualan Rp 720,000,000 Rp 720,000,000

Pembiayaan
Investasi Rp 499,920,000
Biaya tetap Rp 38,971,500.00 Rp 38,971,500.00
listrik Rp 7,117,500.00 Rp 7,117,500.00
gaji karyawan Rp 17,100,000.00 Rp 17,100,000.00
penyusutan Rp 14,544,000.00 Rp 14,544,000.00
air Rp 210,000.00 Rp 210,000.00
Biaya Variabel Rp 475,671,000 Rp 475,671,000
Bahan baku
Edamame Rp90,000,000.00 Rp90,000,000.00
Susu Rp58,500,000.00 Rp58,500,000.00
Sukrosa Rp3,750,000.00 Rp3,750,000.00
air Rp 21,000 Rp 21,000
Starter
Rp225,000,000.00 Rp225,000,000.00
yoghurt
Bahan Bakar Gas 50
Kg Rp2,400,000.00 Rp2,400,000.00
Kemasan
a.Botol Rp78,000,000.00 Rp78,000,000.00
b. Karton Rp18,000,000.00 Rp18,000,000.00
Laba (Rugi) 499,920,000 Rp 205,357,500 Rp 205,357,500
Tahun 3 Tahun 4 tahun 5
Rp 720,000,000 Rp 720,000,000 Rp 720,000,000

Rp 38,971,500.00 Rp 38,971,500.00 Rp 38,971,500.00

Rp 7,117,500.00 Rp 7,117,500.00 Rp 7,117,500.00
Rp 17,100,000.00 Rp 17,100,000.00 Rp 17,100,000.00
Rp 14,544,000.00 Rp 14,544,000.00 Rp 14,544,000.00
Rp 210,000.00 Rp 210,000.00 Rp 210,000.00
Rp 475,671,000 Rp 475,671,000 Rp 475,671,000

Rp90,000,000.00 Rp90,000,000.00 Rp90,000,000.00

Rp58,500,000.00 Rp58,500,000.00 Rp58,500,000.00
Rp3,750,000.00 Rp3,750,000.00 Rp3,750,000.00
Rp 21,000 Rp 21,000 Rp 21,000
Rp225,000,000.00 Rp225,000,000.00 Rp225,000,000.00

Rp2,400,000.00 Rp2,400,000.00 Rp2,400,000.00

Rp78,000,000.00 Rp78,000,000.00 Rp78,000,000.00

Rp18,000,000.00 Rp18,000,000.00 Rp18,000,000.00
Rp 205,357,500 Rp 205,357,500 Rp 205,357,500
BEP
Data Hasil

Harga per botol (pcs) Rp. 12.000

Biaya Tetap (F) Rp38,971,500
Biaya variabel per unit (V) Rp7,928

BEP (F/(P-V) 8750

BEP (F/(1-V/P) Rp 104,997,305.79

Rp12,000
Rp38,971,500
Rp7,546
Analisis Kelayakan
NPV
IRR
Tahun
0
1
2
3
4
5
 0.16 16%
Revenue Cost Net Benefit DF 16% NPV 16%
0 Rp 499,920,000 -Rp 499,920,000 1 -Rp 499,920,000
Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.862 Rp 177,018,165
Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.743 Rp 152,580,623
Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.641 Rp 131,634,158
Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.552 Rp 113,357,340
Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.476 Rp 97,750,170
Rp 172,420,455

IRR 30.2413350055 %
 0 31.0% NET B/C
DF 30% NPV 30% Tahun Revenue Cost
1 -Rp 499,920,000 0 0 Rp 499,920,000
0.7633587786 Rp 156,761,450 1 Rp 720,000,000 Rp 514,642,500.00
0.5827166249 Rp 119,665,229 2 Rp 720,000,000 Rp 514,642,500.00
0.4448218511 Rp 91,347,503 3 Rp 720,000,000 Rp 514,642,500.00
0.3395586649 Rp 69,730,919 4 Rp 720,000,000 Rp 514,642,500.00
0.2592050877 Rp 53,229,709 5 Rp 720,000,000 Rp 514,642,500.00
-Rp 9,185,190
 Net Benefit DF 16% NPV 16%
PV (B) PV (C)
-Rp 499,920,000 1 -Rp 499,920,000 Rp - Rp 499,920,000
Rp 205,357,500 0.862 Rp 177,018,165 Rp 620,640,000.00 Rp 443,621,835
Rp 205,357,500 0.743 Rp 152,580,623 Rp 534,960,000.00 Rp 382,379,378
Rp 205,357,500 0.641 Rp 131,634,158 Rp 461,520,000.00 Rp 329,885,843
Rp 205,357,500 0.552 Rp 113,357,340 Rp 397,440,000.00 Rp 284,082,660
Rp 205,357,500 0.476 Rp 97,750,170 Rp 342,720,000.00 Rp 244,969,830
Rp 172,420,455 Rp 2,357,280,000.00 Rp 2,184,859,545

net b/C 1.08

NPV 0.16
Tahun Revenue Cost Net Benefit DF 16%

0 0 Rp 499,920,000 -Rp 499,920,000 1

1 Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.862
2 Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.743
3 Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.641
4 Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.552
5 Rp 720,000,000 Rp 514,642,500.00 Rp 205,357,500 0.476

pbp 2.4343888098
 NPV

-Rp 499,920,000
Rp 177,018,165
Rp 152,580,623
Rp 131,634,158
Rp 113,357,340
Rp 97,750,170
Rp 172,420,455
naik 5% naik 8% maik 10% naik 13% naik 15%
15750 16200 16500 16950 17250

Tahun Revenue Cost Net Benefit DF 16%

0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.862
2 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.743
3 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.641
4 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.552
5 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.476

IRR 0.16
Tahun Revenue Cost Net Benefit DF 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.862
2 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.743
3 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.641
4 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.552
5 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.476

41.3714743728 IRR
NET B/C
Tahun Revenue Cost Net Benefit DF 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.862
2 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.743
3 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.641
4 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.552
5 Rp 1,152,000,000 Rp949,444,250.00 Rp 202,555,750 0.476

1.065 Net BC pbp

 NPV
-Rp 433,670,000
Rp 174,603,057
Rp 150,498,922
Rp 129,838,236
Rp 111,810,774
Rp 96,416,537
Rp 229,497,526
16% 0 51.0%
NPV 16% DF 51% NPV 51%
-Rp 433,670,000 1 -Rp 433,670,000
Rp 174,603,057 0.6622516556 Rp 134,142,881
Rp 150,498,922 0.4385772554 Rp 88,836,345
Rp 129,838,236 0.2904485135 Rp 58,832,016
Rp 111,810,774 0.1923500089 Rp 38,961,600
Rp 96,416,537 0.1273841119 Rp 25,802,384
Rp 229,497,526 -Rp 87,094,773

NPV 16% PV (B) PV (C)

-Rp 433,670,000 0 Rp 433,670,000
Rp 174,603,057 Rp 993,024,000 Rp 818,420,944
Rp 150,498,922 Rp 855,936,000 Rp 705,437,078
Rp 129,838,236 Rp 738,432,000 Rp 608,593,764
Rp 111,810,774 Rp 635,904,000 Rp 524,093,226
Rp 96,416,537 Rp 548,352,000 Rp 451,935,463
Rp 229,497,526 Rp 3,771,648,000 Rp 3,542,150,475

2.1409908136
 Tahun Revenue Cost Net Benefit DF 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,058,500,000 Rp955,751,450.00 Rp 102,748,550 0.862
2 Rp 1,058,500,000 Rp955,751,450.00 Rp 102,748,550 0.743
3 Rp 1,058,500,000 Rp955,751,450.00 Rp 102,748,550 0.641
4 Rp 1,058,500,000 Rp955,751,450.00 Rp 102,748,550 0.552
5 Rp 1,058,500,000 Rp955,751,450.00 Rp 102,748,550 0.476

IRR 0.16
Tahun Revenue Cost Net Benefit DF 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.862
2 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.743
3 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.641
4 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.552
5 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.476

irr 39.83064
NET B/C
Tahun Revenue Cost Net Benefit DF 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1
1 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.862
2 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.743
3 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.641
4 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.552
5 Rp 1,152,000,000 Rp955,751,450.00 Rp 196,248,550 0.476

Net B/C 1.059

PBP 2.2097997667
 NPV Tahun
-Rp 433,670,000 0
Rp 88,569,250 1
Rp 76,342,173 2
Rp 65,861,821 3
Rp 56,717,200 4
Rp 48,908,310 5
-Rp 97,271,247
16% 0 51% IRR
NPV 16% DF 51% NPV 51% Tahun
-Rp 433,670,000 1 -Rp 433,670,000 0
Rp 169,166,250 0.6622516556 Rp 129,965,927 1
Rp 145,812,673 0.4385772554 Rp 86,070,150 2
Rp 125,795,321 0.2904485135 Rp 57,000,100 3
Rp 108,329,200 0.1923500089 Rp 37,748,410 4
Rp 93,414,310 0.1273841119 Rp 24,998,947 5
Rp 208,847,753 -Rp 97,886,465

NET B/C
NPV 16% PV (B) PV (C) Tahun
-Rp 433,670,000 0 Rp 433,670,000 0
Rp 169,166,250 Rp 993,024,000 Rp 823,857,750 1
Rp 145,812,673 Rp 855,936,000 Rp 710,123,327 2
Rp 125,795,321 Rp 738,432,000 Rp 612,636,679 3
Rp 108,329,200 Rp 635,904,000 Rp 527,574,800 4
Rp 93,414,310 Rp 548,352,000 Rp 454,937,690 5
Rp 208,847,753 Rp 3,771,648,000 Rp 3,562,800,247
 Revenue Cost Net Benefit DF 16% NPV
0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
Rp 1,058,500,000 Rp959,956,250.00 Rp 98,543,750 0.862 Rp 84,944,713
Rp 1,058,500,000 Rp959,956,250.00 Rp 98,543,750 0.743 Rp 73,218,006
Rp 1,058,500,000 Rp959,956,250.00 Rp 98,543,750 0.641 Rp 63,166,544
Rp 1,058,500,000 Rp959,956,250.00 Rp 98,543,750 0.552 Rp 54,396,150
Rp 1,058,500,000 Rp959,956,250.00 Rp 98,543,750 0.476 Rp 46,906,825
-Rp 111,037,763
0.16 16%
Revenue Cost Net Benefit DF 16% NPV 16%
0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.862 Rp 165,541,713
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.743 Rp 142,688,506
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.641 Rp 123,100,044
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.552 Rp 106,008,150
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.476 Rp 91,412,825
Rp 195,081,238
irr 39
NET B/C
Revenue Cost Net Benefit DF 16% NPV 16%
0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.862 Rp 165,541,713
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.743 Rp 142,688,506
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.641 Rp 123,100,044
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.552 Rp 106,008,150
Rp 1,152,000,000 Rp959,956,250.00 Rp 192,043,750 0.476 Rp 91,412,825
Rp 195,081,238
net B/C 1.055
pbp 2.2581833567
 Tahun Revenue Cost
0 0 Rp 433,670,000
1 Rp 1,058,500,000 Rp966,263,450
2 Rp 1,058,500,000 Rp966,263,450
3 Rp 1,058,500,000 Rp966,263,450
4 Rp 1,058,500,000 Rp966,263,450
5 Rp 1,058,500,000 Rp966,263,450

0 51% IRR
DF 51% NPV 51% Tahun Revenue Cost
1 -Rp 433,670,000 0 0 Rp 433,670,000
0.6622516556 Rp 127,181,291 1 Rp 1,152,000,000 Rp966,263,450
0.4385772554 Rp 84,226,021 2 Rp 1,152,000,000 Rp966,263,450
0.2904485135 Rp 55,778,822 3 Rp 1,152,000,000 Rp966,263,450
0.1923500089 Rp 36,939,617 4 Rp 1,152,000,000 Rp966,263,450
0.1273841119 Rp 24,463,323 5 Rp 1,152,000,000 Rp966,263,450
-Rp 105,080,927
irr
NET B/C
PV (B) PV (C) Tahun Revenue Cost
0 Rp 433,670,000 0 0 Rp 433,670,000
Rp 993,024,000 Rp 827,482,288 1 Rp 1,152,000,000 Rp966,263,450
Rp 855,936,000 Rp 713,247,494 2 Rp 1,152,000,000 Rp966,263,450
Rp 738,432,000 Rp 615,331,956 3 Rp 1,152,000,000 Rp966,263,450
Rp 635,904,000 Rp 529,895,850 4 Rp 1,152,000,000 Rp966,263,450
Rp 548,352,000 Rp 456,939,175 5 Rp 1,152,000,000 Rp966,263,450
Rp 3,771,648,000 Rp 3,576,566,763

net b/c
pbp
 Net Benefit DF 16% NPV
-Rp 433,670,000 1 -Rp 433,670,000
Rp 92,236,550 0.862 Rp 79,507,906
Rp 92,236,550 0.743 Rp 68,531,757
Rp 92,236,550 0.641 Rp 59,123,629
Rp 92,236,550 0.552 Rp 50,914,576
Rp 92,236,550 0.476 Rp 43,904,598
-Rp 131,687,535
0.16 16% 0 51%
Net Benefit DF 16% NPV 16% DF 51% NPV 51%
-Rp 433,670,000 1 -Rp 433,670,000 1 -Rp 433,670,000
Rp 185,736,550 0.862 Rp 160,104,906 0.6622516556 Rp 123,004,338
Rp 185,736,550 0.743 Rp 138,002,257 0.4385772554 Rp 81,459,826
Rp 185,736,550 0.641 Rp 119,057,129 0.2904485135 Rp 53,946,905
Rp 185,736,550 0.552 Rp 102,526,576 0.1923500089 Rp 35,726,427
Rp 185,736,550 0.476 Rp 88,410,598 0.1273841119 Rp 23,659,885
Rp 174,431,465 -Rp 115,872,619
37

Net Benefit DF 16% NPV 16% PV (B) PV (C)

-Rp 433,670,000 1 -Rp 433,670,000 0 Rp 433,670,000
Rp 185,736,550 0.862 Rp 160,104,906 Rp 993,024,000 Rp 832,919,094
Rp 185,736,550 0.743 Rp 138,002,257 Rp 855,936,000 Rp 717,933,743
Rp 185,736,550 0.641 Rp 119,057,129 Rp 738,432,000 Rp 619,374,871
Rp 185,736,550 0.552 Rp 102,526,576 Rp 635,904,000 Rp 533,377,424
Rp 185,736,550 0.476 Rp 88,410,598 Rp 548,352,000 Rp 459,941,402
Rp 174,431,465 Rp 3,771,648,000 Rp 3,597,216,535

1.048
2.3348662393
Tahun Revenue Cost Net Benefit DF 16% NPV
0 0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
1 Rp 1,058,500,000 Rp970,468,250 Rp 88,031,750 0.862 Rp 75,883,369
2 Rp 1,058,500,000 Rp970,468,250 Rp 88,031,750 0.743 Rp 65,407,590
3 Rp 1,058,500,000 Rp970,468,250 Rp 88,031,750 0.641 Rp 56,428,352
4 Rp 1,058,500,000 Rp970,468,250 Rp 88,031,750 0.552 Rp 48,593,526
5 Rp 1,058,500,000 Rp970,468,250 Rp 88,031,750 0.476 Rp 41,903,113
-Rp 145,454,051
IRR 0.16 16%
Tahun Revenue Cost Net Benefit DF 16% NPV 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
1 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.862 Rp 156,480,369
2 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.743 Rp 134,878,090
3 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.641 Rp 116,361,852
4 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.552 Rp 100,205,526
5 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.476 Rp 86,409,113
Rp 160,664,950
irr 36
NET B/C
Tahun Revenue Cost Net Benefit DF 16% NPV 16%
0 0 Rp 433,670,000 -Rp 433,670,000 1 -Rp 433,670,000
1 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.862 Rp 156,480,369
2 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.743 Rp 134,878,090
3 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.641 Rp 116,361,852
4 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.552 Rp 100,205,526
5 Rp 1,152,000,000 Rp970,468,250 Rp 181,531,750 0.476 Rp 86,409,113
Rp 160,664,950

net b/c 1.044

pbp 2.3889484897
 0 51%
DF 51% NPV 51%
1 -Rp 433,670,000
0.6622516556 Rp 120,219,702
0.4385772554 Rp 79,615,697
0.2904485135 Rp 52,725,627
0.1923500089 Rp 34,917,634
0.1273841119 Rp 23,124,261
-Rp 123,067,080

PV (B) PV (C)
0 Rp 433,670,000
Rp 993,024,000 Rp 836,543,632
Rp 855,936,000 Rp 721,057,910
Rp 738,432,000 Rp 622,070,148
Rp 635,904,000 Rp 535,698,474
Rp 548,352,000 Rp 461,942,887
Rp 3,771,648,000 Rp 3,610,983,051