BENGKEL MOBIL
BIAYA OPERASIONAL Rp 000
NO. KETERANGAN VOLUME UNIT HARGA TOTAL
PER-UNIT HARGA
1 Tenaga Kerja 9 Orang
Kepala (biaya hidup) 1 Orang 2,500 2,500
Teknisi 3 Orang 1,500 4,500
kenek 5 Orang 800 4,000
Sub-Total 11,000
2 Asuransi & Kesehatan: Link
Bangunan 0.00% % 510,000 0
Mesin & Perlengkapan 0.00% % 21,125 0
Kendaraan 0.00% % 0 0
Tenaga Kerja 0.00% % 11,000 0
Sub-Total 0
3 Perbaikan & Pemeliharaan: link
Bangunan 0.00% % 510,000 0
Mesin & Perlengkapan 0.10% % 21,125 21
Kendaraan 1.00% % 0 0
Tenaga Kerja 0.00% % 11,000 0
Sub-Total 21
4 Biaya Operasional:
Listrik 1 Lump Sum 1,000 1,000
Telpon 1 Lump Sum 1,000 1,000
Suplai 1 Lump Sum 500 500
BBM 1 Lump Sum 0 0
Lain-lain 1 Lump Sum 500 500
Sub-Total 3,000
GRAND TOTAL 14,021
TOTAL 531,125
Keterangan BULAN-1 BULAN-2 BULAN-3 BULAN-4 BULAN-5 BULAN-6 BULAN-7 BULAN-8 BULAN-9
Kenaikan Harga Jual 0.00% per-bulan 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Kenaikan Harga Pokok 0.00% per-bulan 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Kenaikan Biaya Operasion 0.00% per-bulan 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Kenaikan Omset (%) utk Potensial Market 40.00% 50.00% 60.00% 70.00% 80.00% 90.00% 100.00% 105.00% 110.00%
Total Penjualan (Rp) 36,000 45,000 54,000 63,000 72,000 81,000 90,000 94,500 99,000
Total Harga Pokok (Rp) 1,800 2,250 2,700 3,150 3,600 4,050 4,500 4,725 4,950
Harta Tetap:
Investasi 531,125 531,125 531,125 531,125 531,125 531,125 531,125 531,125 531,125
Akumulasi Penyusutan (2,477) (4,954) (7,431) (9,908) (12,385) (14,863) (17,340) (19,817)
Harta Bersih 531,125 528,648 526,171 523,694 521,217 518,740 516,263 513,785 511,308
Total Harta 531,125 544,843 542,970 550,008 565,959 590,822 624,596 667,283 714,608
Total Hutang dan Modal 531,125 544,843 542,970 550,008 565,959 590,822 624,596 667,283 714,608
0 0 0 0 0 0 0 0 0
AKTIVITAS OPERASIONAL:
Pembelian Barang - Tunai (1,800) (2,250) (2,700) (3,150) (3,600) (4,050) (4,500) (4,725)
- Kredit 0 0 0 0 0 0 0
Tenaga Kerja (11,000) (11,000) (11,000) (11,000) (11,000) (11,000) (11,000) (11,000)
Asuransi & Kesehatan: 0 0 0 0 0 0 0 0
Perbaikan & Pemeliharaan: (21) (21) (21) (21) (21) (21) (21) (21)
Biaya Operasional: (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) (3,000)
Pajak PPh 0 0 0 0 0 0 0 0
(15,821) (16,271) (16,721) (17,171) (17,621) (18,071) (18,521) (18,746)
KAS BERSIH OPERASIONAL 20,179 28,729 37,279 45,829 54,379 62,929 71,479 75,754
AKTIVITAS INVESTASI:
Tanah 0
Bangunan (510,000)
Mesin & Perlengkapan (21,125)
Kendaraan 0
Legalitas 0
KAS DIGUNAKAN INVESTASI (531,125) 0 0 0 0 0 0 0 0
AKTIVITAS KEUANGAN:
Setoran Modal 265,563 265,563
KREDIT BANK 265,563 265,563
Pembayaran : Bank Loan (265,563) (24,142) (24,142) (24,142) (24,142) (24,142) (24,142) (24,142)
Biaya Bunga (3,983) (3,983) (3,621) (3,259) (2,897) (2,535) (2,173) (1,811)
Kas Digunakan Aktivitas Keuangan 531,125 (3,983) (28,125) (27,763) (27,401) (27,039) (26,677) (26,315) (25,953)
PLUS (MINUS) KAS EKUIVALEN 0 16,195 603 9,516 18,428 27,340 36,252 45,164 49,801
Biaya Operasional:
Tenaga Kerja (11,000) (11,000) (11,000) (11,000) (11,000) (11,000) (11,000) (11,000)
Asuransi & Kesehatan: 0 0 0 0 0 0 0 0
Perbaikan & Pemeliharaan: (21) (21) (21) (21) (21) (21) (21) (21)
Biaya Operasional: (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) (3,000) (3,000)
Biaya Penyusutan:
Bangunan 0.42% (2,125) (2,125) (2,125) (2,125) (2,125) (2,125) (2,125) (2,125)
Mesin & Perlengkapan 1.67% (352) (352) (352) (352) (352) (352) (352) (352)
Kendaraan 1.67% 0 0 0 0 0 0 0 0
Legalitas 8.33% 0 0 0 0 0 0 0 0
TOTAL BIAYA OPERASIONAL (16,498) (16,498) (16,498) (16,498) (16,498) (16,498) (16,498) (16,498)
Pendapatan Operasional 17,702 26,252 34,802 43,352 51,902 60,452 69,002 73,277
perbulan
Biaya Bunga 1.50% (3,983) (3,983) (3,621) (3,259) (2,897) (2,535) (2,173) (1,811)
TOTAL (3,983) (3,983) (3,621) (3,259) (2,897) (2,535) (2,173) (1,811)
Pendapatan Sebelum Pajak 13,718 22,268 31,180 40,093 49,005 57,917 66,829 71,466
Pajak PPh 0.00% 0 0 0 0 0 0 0 0
Laba (Rugi Bersih) 13,718 22,268 31,180 40,093 49,005 57,917 66,829 71,466
Dividen 0 0 0 0 0 0 0 0
Akumulasi Keuntungan 13,718 35,987 67,167 107,260 156,265 214,181 281,010 352,477
Penjualan:
Total Penjualan 36,000 45,000 54,000 63,000 72,000 81,000 90,000 94,500
Piutang (Credit Card)
- Awal 0 0 0 0 0 0 0
- Akhir 0 0 0 0 0 0 0 0
A/R Collection 36,000 45,000 54,000 63,000 72,000 81,000 90,000 94,500
LAMPIRAN-05
BENGKEL MOBIL
ANALISA INVESTASI & RASIO KEUANGAN
Masa
KETERANGAN Investasi BULAN-1 BULAN-2 BULAN-3 BULAN-4 BULAN-5 BULAN-6 BULAN-7 BULAN-8
INTERNAL RATE OF RETURN (IRR)
Investasi (531,125) 0 0 0 0 0 0 0 0
Modal Kerja 0 0 0 0 0 0 0 0
Kas Bersih Operasi 20,179 28,729 37,279 45,829 54,379 62,929 71,479 75,754
Nilai Sisa:
- Aset Bersih
- Persediaan
- Piutang
IRR 9.96% (531,125) 20,179 28,729 37,279 45,829 54,379 62,929 71,479 75,754
Payback Period
Total Investasi (531,125) 0 0 0 0 0 0 0 0
Rasio Keuangan:
Likuiditas - Harta Lancar (A) 0 16,195 16,799 26,314 44,742 72,082 108,334 153,498 203,299
- Hutang Lancar (B) 265,563 265,563 241,421 217,279 193,137 168,995 144,853 120,711 96,569
A/B x 100% 0.00% 6.10% 6.96% 12.11% 23.17% 42.65% 74.79% 127.16% 210.52%
R. O. I. - Laba bersih + Bunga (A/B) 0 17,702 26,252 34,802 43,352 51,902 60,452 69,002 73,277
- Modal + Hutang 531,125 531,125 506,983 482,841 458,699 434,557 410,415 386,273 362,131
A/B x 100% 0.00% 3.33% 5.18% 7.21% 9.45% 11.94% 14.73% 17.86% 20.23%
R. O. E. - Laba Bersih (A) 0 13,718 22,268 31,180 40,093 49,005 57,917 66,829 71,466
- Modal (B) 265,563 265,563 265,563 265,563 265,563 265,563 265,563 265,563 265,563
A/B x 100% 0.00% 5.17% 8.39% 11.74% 15.10% 18.45% 21.81% 25.17% 26.91%
0 0 0 0
72,427 48,285 24,143 0
72,427 48,285 24,143 0
0 0 0 0
24142
0 0 0 0
4,950 5,175 5,400 5,625
0 0 0 0
4,950 5,175 5,400 5,625
0 0 0 0
0 0 0 0
99,000 103,500 108,000 112,500
Rp 000
0 0 0 0
0 0 0 0
80,029 84,304 88,579 92,854
501,400
0
0
80,029 84,304 88,579 594,254
0 0 0 0
Pembayaran Hutang & Bunga: BULAN-1 BULAN-2 BULAN-3 BULAN-4 BULAN-5 BULAN-6 BULAN-7 BULAN-8 BULAN-9 BULAN-10 BULAN-11
Proyeksi pembayaran Hutang 0 24,142 24,142 24,142 24,142 24,142 24,142 24,142 24,142 24,142 24,142
Proyeksi pembayaran Bunga 3,983 3,983 3,621 3,259 2,897 2,535 2,173 1,811 1,449 1,086 724
Total Pembayaran Pokok & Bunga 3,983 28,125 27,763 27,401 27,039 26,677 26,315 25,953 25,591 25,228 24,866
Penjualan 36,000 45,000 54,000 63,000 72,000 81,000 90,000 94,500 99,000 103,500 108,000
Harga Pokok Penjualan 1,800 2,250 2,700 3,150 3,600 4,050 4,500 4,725 4,950 5,175 5,400
LABA / RUGI BERSIH 13,718 22,268 31,180 40,093 49,005 57,917 66,829 71,466 76,103 80,740 85,378
ALIRAN DANA AKHIR 16,195 16,799 26,314 44,742 72,082 108,334 153,498 203,299 257,738 316,813 380,526
Rasio Keuangan:
Likuiditas 6.10% 6.96% 12.11% 23.17% 42.65% 74.79% 127.16% 210.52% 355.86% 656.14% 1576.17%
R. O. I. 3.33% 5.18% 7.21% 9.45% 11.94% 14.73% 17.86% 20.23% 22.95% 26.07% 29.72%
R. O. E. 5.17% 8.39% 11.74% 15.10% 18.45% 21.81% 25.17% 26.91% 28.66% 30.40% 32.15%
Payback Period 9 bulan
IRR 1 tahun 9.96%
IRR 5 tahun 49.80% Per-tahun (seharusnya dihitung seumur ekonomis mesin usaha ini, coba dikalikan 5 tahun, ini merupakan nilai IRR minimal)
#DIV/0!
34.03%
33.90%