Perhitungan evaluasi ekonomi Pra rancangan Pabrik Asam Oksalat dari Molasses dengan Kapasitas 25.

000 Ton/T
meliputi penentuan harga alat Investasi, biaya operasi dan analisa kelayakan.
Harga alat pabrik dapat ditentukan berdasarkan harga pada tahun yang lalu dikalikan dengan rasio index harga.

INDEX HARGA
No (Xi) Indeks (Yi) (Timmerhause)
1 1987 324
2 1988 343
3 1989 355
4 1990 356
5 1991 361.3
6 1992 358.2
7 1993 359.2
8 1994 368.1
9 1995 381.1
10 1996 381.7
11 1997 386.5
12 1998 389.5
13 1999 390.6
14 2000 394.1
15 2001 394.3
16 2002 395.6
17 2003 402
18 2004 444.2
19 2005 468.2
20 2006 499.6
21 2007 525.4
22 2008 575.4
23 2009 521.9
24 2010 550.8
25 2011 585.7
26 2012 584.6
27 2013 567.3
28 2014 576.1
29 2015 556.8
www.chemengonline.com/pci

Dari regresi linier diperioleh nilai Index berikut:

Tahun Index Pra rancangan pabrik tahun
2016 589.048 Pabrik didirikan tahun
2017 598.926 Pabrik beroperasi tahun
2018 608.804
2019 618.682
2020 628.560
Harga alat pada tahun akan didirikan (metode Index) :
EX = ( NX / NY ) * EY
Dimana :
EX = Harga tahun pembelian
EY = Harga tahun referensi
NX = Indeks harga pada tahun pembelian
NY = Indeks harga pada tahun referensi

Jika kapasitas alat tidak ada di referensi, maka harga alat dihitung menggunakan metode six tenths factor :
Eb = Ea.(Cb/Ca)^0.6
Dimana :
Ea = Harga alat a
Eb = Harga alat b
Ca = kapasitas alat a
Cb = kapasitas alat b

Kurs Dollar 2018 $ 1 = Rp14840

Harga Alat Proses

Nama Alat Kode Alat Jumlah

Tangki Aseton Sianohidrin T-01 1
Tangki Asam Sulfat T-02 1
Tangki Metanol T-03 1
Tangki Metil Metakrilat T-04 1
Tangki Ammonium Bisulfat T-05 1
Reaktor R-01 3
Reaktor R-02 2
Menara Distilasi 1 MD-01 1
Menara Distilasi 2 MD-02 1
Menara Distilasi 3 MD-03 1
Menara Distilasi 4 MD-04 1
Dekanter DC-01 1
Accumulator 1 AC-01 1
Accumulator 2 AC-02 1
Accumulator 3 AC-03 1
Accumulator 4 AC-04 1
Kondensor 1 CD-01 1
Kondensor 2 CD-02 1
Kondensor 3 CD-03 1
Kondensor 4 CD-04 1
Reboiler 1 RB-01 1
Reboiler 2 RB-02 1
Reboiler 3 RB-03 1
Reboiler 4 RB-04 1
Cooler 1 CO-01 1
Cooler2 CO-02 1
Cooler 3 CO-03 1
Cooler 4 CO-04 1
Cooler 5 CO-05 1
Heater 1 HE-01 1
Heater2 HE-02 1
Heater 3 HE-03 1
Heater 4 HE-04 1
Heater 5 HE-05 1
Pompa 1 P-01 2
Pompa 2 P-02 2
Pompa 3 P-03 2
Pompa 4 P-04 2
Pompa 5 P-05 2
Pompa 6 P-06 2
Pompa 7 P-07 2
Pompa 8 P-08 2
Pompa 9 P-09 2
Pompa 10 P-10 2
Pompa 11 P-11 2
Pompa 12 P-12 2
Pompa 13 P-13 2
Pompa 14 P-14 2
Pompa 15 P-15 2
Expansion valve 1 EV-01 1
Expansion valve 2 EV-02 1
Expansion valve 3 EV-03 1
Expansion valve 4 EV-04 1
71

2. Alat Utilitas

Nama Alat Kode Alat Jumlah

Screening FU-01 1
Resevoir BU-01 1
Bak Koagulasi dan Flokulasi BU-02 1
Bak Pengendap I BU-03 1
Bak Pengendap II BU-04 1
Sand Filter FU-02 1
Bak Air Penampung Sementara BU-05 1
Bak Air Pendingin BU-06 1
Cooling Tower CT-01 1
Blower Cooling Tower BL-01 1
Deaerator De-01 1
Boiler Bo-01 1
Tangki Alum TU-01 1
Tangki Klorinasi TU-02 1
Tangki Kaporit TU-03 1
Tangki Air Bersih TU-04 1
Tangki Service Water TU-05 1
Tangki Air Bertekanan TU-06 1
Mixed Bed TU-07 2
Tangki NaCl TU-08 1
Tangki Air Demin TU-09 1
Tangki Hydrazine TU-10 1
Pompa 1 PU-01 2
Pompa 2 PU-02 2
Pompa 3 PU-03 2
Pompa 4 PU-04 2
Pompa 5 PU-05 2
Pompa 6 PU-06 2
Pompa 7 PU-07 2
Pompa 8 PU-08 2
Pompa 9 PU-09 2
Pompa 10 PU-10 2
Pompa 11 PU-11 2
Pompa 12 PU-12 2
Pompa 13 PU-13 2
Pompa 14 PU-14 2
Pompa 15 PU-15 2
Pompa 16 PU-16 2
Pompa 17 PU-17 2
Pompa 18 PU-18 2
Pompa 19 PU-19 2
Pompa 20 PU-20 2
Pompa 21 PU-21 2
Tangki Bahan Bakar 1
Kompresor 2
Total 68
 EVALUASI EKONOMI
ngan Kapasitas 25.000 Ton/Tahun

dengan rasio index harga.

y= 9.878 Χ

a rancangan pabrik tahun = 2018

brik didirikan tahun = 2019
brik beroperasi tahun = 2020
ode six tenths factor :

NY NX EY EX
2014 2019 2014 2019
576.10 618.68 $ 284,689 $ 305,731.6431
576.10 618.68 $ 338,014 $ 362,998.2203
576.10 618.68 $ 191,961 $ 206,149.9871
576.10 618.68 $ 308,437 $ 331,234.4950
576.10 618.68 $ 338,014 $ 362,998.2215
576.10 618.68 $ 332,800 $ 1,072,195.9882
576.10 618.68 $ 562,600 $ 1,208,368.3152
576.10 618.68 $ 16,938 $ 18,189.6228
576.10 618.68 $ 16,041 $ 17,227.0543
576.10 618.68 $ 5,945 $ 6,384.8689
576.10 618.68 $ 6,621 $ 7,110.4120
576.10 618.68 $ 13,100 $ 14,068.2767
576.10 618.68 $ 12,495 $ 13,418.1424
576.10 618.68 $ 11,537 $ 12,389.8729
576.10 618.68 $ 3,175 $ 3,409.9479
576.10 618.68 $ 5,976 $ 6,418.1749
576.10 618.68 $ 11,290 $ 12,124.9196
576.10 618.68 $ 12,685 $ 13,622.1075
576.10 618.68 $ 16,900 $ 18,148.6958
576.10 618.68 $ 3,200 $ 3,436.5256
576.10 618.68 $ 206,600 $ 221,870.6843
576.10 618.68 $ 199,600 $ 214,353.2845
576.10 618.68 $ 40,400 $ 43,386.1357
576.10 618.68 $ 262,500 $ 281,902.4909
576.10 618.68 $ 52,800 $ 56,702.6725
576.10 618.68 $ 2,363 $ 2,538.1202
576.10 618.68 $ 1,741 $ 1,870.0988
576.10 618.68 $ 50,100 $ 53,803.1040
576.10 618.68 $ 21,000 $ 22,552.1993
576.10 618.68 $ 39,800 $ 42,741.7872
576.10 618.68 $ 35,200 $ 37,801.7816
576.10 618.68 $ 2,900 $ 3,114.3513
576.10 618.68 $ 53,500 $ 57,454.4124
576.10 618.68 $ 2,500 $ 2,684.7856
576.10 618.68 $ 12,100 $ 25,989
576.10 618.68 $ 12,100 $ 25,989
576.10 618.68 $ 12,100 $ 25,989
576.10 618.68 $ 17,200 $ 36,943
576.10 618.68 $ 17,200 $ 36,943
576.10 618.68 $ 15,000 $ 32,217
576.10 618.68 $ 13,500 $ 28,996
576.10 618.68 $ 15,000 $ 32,217
576.10 618.68 $ 10,700 $ 22,982
576.10 618.68 $ 10,700 $ 22,982
576.10 618.68 $ 13,500 $ 28,996
576.10 618.68 $ 10,700 $ 22,982
576.10 618.68 $ 12,100 $ 25,989
576.10 618.68 $ 13,500 $ 28,996
576.10 618.68 $ 8,700 $ 18,686
576.10 618.68 $ 743 $ 798
576.10 618.68 $ 455 $ 488
576.10 618.68 $ 398 $ 427
576.10 618.68 $ 598 $ 643
$ 5,457,651

NY NX EY EX
2014 2019 2014 2019
576.10 618.68 $ 24,100 $ 25,881
576.10 618.68 $ 1,500 $ 1,611
576.10 618.68 $ 1,500 $ 1,611
576.10 618.68 $ 1,500 $ 1,611
576.10 618.68 $ 1,500 $ 1,611
576.10 618.68 $ 6,300 $ 6,766
576.10 618.68 $ 1,500 $ 1,611
576.10 618.68 $ 9,700 $ 10,417
576.10 618.68 $ 9,700 $ 10,417
576.10 618.68 $ 18,200 $ 19,545
576.10 618.68 $ 1,300 $ 1,396
576.10 618.68 $ 3,300 $ 3,544
576.10 618.68 $ 6,700 $ 7,195
576.10 618.68 $ 1,200 $ 1,289
576.10 618.68 $ 700 $ 752
576.10 618.68 $ 38,200 $ 41,024
576.10 618.68 $ 3,200 $ 3,437
576.10 618.68 $ 3,200 $ 3,437
576.10 618.68 $ 221,600 $ 475,959
576.10 618.68 $ 4,000 $ 4,296
576.10 618.68 $ 14,100 $ 15,142
576.10 618.68 $ 4,800 $ 5,155
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 4,600 $ 9,880
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 4,600 $ 9,880
576.10 618.68 $ 7,700 $ 16,538
576.10 618.68 $ 7,700 $ 16,538
576.10 618.68 $ 6,000 $ 12,887
576.10 618.68 $ 6,000 $ 12,887
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 19,100 $ 41,024
576.10 618.68 $ 4,600 $ 9,880
576.10 618.68 $ 6,300 $ 13,531
576.10 618.68 $ 6,300 $ 13,531
576.10 618.68 $ 4,600 $ 9,880
576.10 618.68 $ 10,700 $ 22,982
576.10 618.68 $ 17,100 $ 18,364
576.10 618.68 $ 5,500 $ 11,813
$ 1,232,531
 Tahun Vs Indeks Harga

x) = 9.8779802956x - 19324.5902955665
² = 0.8862486254

1990 1995 2000 2005 2010 2015 2020

Tahun

- 19325
(Timmerhause)
(Timmerhause)
(Timmerhause)
(Timmerhause)
(Timmerhause)

(Timmerhause)
(Timmerhause)
(Timmerhause)
(Timmerhause)
http://www.matche.com/equipcost/Tank.html
 Jika kapasitas alat tidak ada di referensi, maka harga alat dihitung menggunakan metode six tenths facto
Eb = Ea.(Cb/Ca)^0.6
Dimana :
Ea = Harga alat a
Eb = Harga alat b
Ca = kapasitas alat a
Cb = kapasitas alat b
(Timmerhause) fig 16.26
Menara Distilasi
bahan yang digunakan Stainles steel

Tray Diameter Harga($) Jumlah tray Harga($)

basis 3.5 900
MD-01 1.69 581.478559112 18 10466.61 155324552.7
MD-02 1.295 495.63679945 20 9912.736 147105002.1
MD-04 1.1213 454.60559466 9 4091.45 60717123.22

(Timmerhause) fig 14.56

Tangki penyimpanan CS SS
Tangki Vol, gallon Harga($) Harga($) NY
basis 10000 20000 30000 1990
T-01 374818.9328 175923.115502 - 356
T-02 253868.9560 - 208875.26455 356
T-03 194338.8920 118622.160324 - 356
T-04 428364.4941 190597.884251 - 356
T-05 253868.9574 - 208875.26524 356
(Timmerhause) fig 14.56
Accumulator
Tangki Vol, gallon Harga($) Harga($) NY
basis 1000 8500 6000 1990
Ac-01 851.9746 7721.02420759 356
Ac-02 745.9632 7129.34067103 356
Ac-03 155.2262 - 1962.1412405 356
Ac-04 249.2443 3693.12550586 356

(Timmerhause) fig 15.17 Cooler

Double pipe
Cooler A, ft2 Harga $
basis 100 1000
CO-02 188 1460.47695825
CO-03 113 1076.08621031

NY NX EY($) EX($)
1990 2014 1990 2014
CO-1 356 576.1
CO-2 356 576.1 1460.47695825 2363.4291451
CO-3 356 576.1 1076.08621031 1741.385578
CO-4 356 576.1
CO-5 356 576.1

(Timmerhause) fig 14.27

Expansion valve Globe valves
bahan SS
Valve Diameter (in) Harga ($) NY NX
basis 0.5 180 1990 2014
EV-1 2.38 459.025356675 356 576.1
EV-2 1.05 280.933857124 356 576.1
EV-3 0.84 245.729939733 356 576.1
EV-4 1.66 369.790164077 356 576.1

(Timmerhause) fig 15.19

Condenser
Condenser Area, ft2 Harga ($) NY NX
basis 300 6000 1990 2014
CD-1 385.749 6976.88208139 356 576.1
CD-2 468.3608 7838.38915144 356 576.1
CD-3 755.5254 10443.0639917 356 576.1
CD-4 482.1863 7976.40905257 356 576.1
akan metode six tenths factor :

bahan yang digunakan Carbon steel

Tray Diameter Harga ($) Jumlah tray Harga($)

basis 4 350 - -
MD-03 3.69984 333.9964 11 3673.9607 54521576 MD1
MD2
MD3
MD4

NX EY EX
2014 1990 2014
576.1 175923.1 284689.1
576.1 208875.3 338014.2
576.1 118622.2 191961.3
576.1 190597.9 308436.6
576.1 208875.3 338014.2

NX EY EX
2014 1990 2014
576.1 7721.024 12494.61
576.1 7129.341 11537.12
576.1 1962.141 3175.252
576.1 3693.126 5976.431
 EY($) EX($)
1990 2014
459.0254 742.8217
280.9339 454.6236
245.7299 397.6545
369.7902 598.416

EY($) EX($)
1990 2014
6976.882 11290.4
7838.389 12684.54
10443.06 16899.58
7976.409 12907.89
 NY NX EY EX
1990 2014 1990 2014
356 576.1 10466.61 16937.69
356 576.1 9912.736 16041.37
356 576.1 3673.961 5945.418
356 576.1 4091.45 6621.024
BIAYA TENAGA KERJA

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
 41
42
43
44
45

Operator dihitung berdasarkan tabel 21 P-198 Peters and Timmerhaus

Operator produksi :
Nama Alat ∑Unit
Tangki 5
Reaktor 5
Menara Distilasi 4
Dekanter 1
Cooler 5
Heater 5
Pompa 15
Total

© Jumlah operator untuk alat proses = 11 x 4 regu

© Operator utilitas menggunakan 0,5 x Operator Produksi

 Jabatan Gaji/Bulan
Direktur Utama 1 Rp 35,000,000
Direktur Teknik dan Produksi 1 Rp 30,000,000
Direktur Keuangan dan Umun 1 Rp 30,000,000
Staff Ahli 1 Rp 18,000,000
Ka. Bag. Produksi 1 Rp 18,000,000
Ka. Bag. Teknik 1 Rp 18,000,000
Ka. Bag. Pemasaran 1 Rp 18,000,000
Ka. Bag. Administrasi, Keuangan dan Umum 1 Rp 18,000,000
Ka. Bag. Litbang 1 Rp 18,000,000
Ka. Bag. Humas dan Keamanan 1 Rp 18,000,000
Ka. Bag. K3 1 Rp 18,000,000
Ka. Bag. Pemeliharaan, Listrik, dan Instrumentasi 1 Rp 18,000,000
Ka. Sek. Utilitas 1 Rp 12,000,000
Ka. Sek. Proses 1 Rp 12,000,000
Ka. Sek. Bahan baku dan Produk 1 Rp 12,000,000
Ka. Sek. Pemeliharaan 1 Rp 12,000,000
Ka. Sek. Listrik dan Instrumen 1 Rp 12,000,000
Ka. Sek. Laboratorium 1 Rp 12,000,000
Ka. Sek. Keuangan 1 Rp 12,000,000
Ka. Sek. Pemasaran 1 Rp 12,000,000
Ka. Sek. Personalia 1 Rp 12,000,000
Ka. Sek. Humas 1 Rp 12,000,000
Ka. Sek. Keamanan 1 Rp 12,000,000
Ka. Sek. K3 1 Rp 12,000,000
Karyawan Personalia 5 Rp 8,000,000
Karyawan Humas 5 Rp 8,000,000
Karyawan Litbang 5 Rp 8,000,000
Karyawan Pembelian 5 Rp 8,000,000
Karyawan Pemasaran 5 Rp 8,000,000
Karyawan Administrasi 4 Rp 8,000,000
Karyawan Kas/Anggaran 4 Rp 8,000,000
Karyawan Proses 18 Rp 8,000,000
Karyawan Pengendalian 6 Rp 8,000,000
Karyawan Laboratorium 6 Rp 8,000,000
Karyawan Pemeliharan 6 Rp 8,000,000
Karyawan Utilitas 12 Rp 8,000,000
Karyawan K3 6 Rp 8,000,000
Operator proses 20 Rp 5,000,000
Operator Utilitas 10 Rp 5,000,000
Sekretaris 6 Rp 7,000,000
 Dokter 2 Rp 8,000,000
Perawat 4 Rp 4,500,000
Satpam 8 Rp 4,000,000
Supir 10 Rp 3,600,000
Cleaning Service 9 Rp 3,600,000
Rp 545,700,000

total gaji/bulan = Rp 1,423,400,000

total gaji/tahun = Rp 17,080,800,000

rs and Timmerhaus

Orang/Unit.Shift Orang/shift
0.1 0.5
0.5 2.5
0.5 2
0.5 0.5
0.25 1.25
0.25 1.25
0.2 3
Total 11

= 44 orang

= 22

44 orang operator produksi + 17 orang operator utilitas

66 orang
 Total Gaji
Rp 35,000,000
Rp 30,000,000
Rp 30,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 18,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 12,000,000
Rp 40,000,000
Rp 40,000,000
Rp 40,000,000
Rp 40,000,000
Rp 40,000,000
Rp 32,000,000
Rp 32,000,000
Rp 144,000,000
Rp 48,000,000
Rp 48,000,000
Rp 48,000,000
Rp 96,000,000
Rp 48,000,000
Rp 100,000,000
Rp 50,000,000
Rp 42,000,000
Rp 16,000,000
Rp 18,000,000
Rp 32,000,000
Rp 36,000,000
Rp 32,400,000
Rp1,423,400,000
LUAS TANAH DAN BANGUNAN
No Lokasi Panjang, m Lebar,m Luas,m2
1 Area Proses 60 60 3500
2 Area Tangki Bahan baku 60 28 1680
3 Area Tangki Produk 60 38 2280
4 Area Utilitas 40 14 560
5 Bengkel 20 10 200
6 Gedung serba guna 30 12 360
7 Gudang 20 15 300
8 Kantin dan Koperasi 15 12 180
9 Laboratorium 20 10 200
10 Masjid 15 12 180
11 Mess Karyawan 35 20 700
12 Pemadam Kebakaran 20 10 200
13 Perkantoran 32 30 960
14 Perpustakaan 12 10 120
15 Pengolahan Limbah 40 14 560
16 Pos keamanan A 5 5 25
17 Pos keamanan B 5 5 25
18 Ruang kontrol 20 5 100
19 Tempat Parkir A 72 16 1152
20 Tempat Parkir B 20 20 375
21 Taman dan Jalan 80 50 4000
22 Perluasan Lahan 96 50 4800
Luas tanah 22457
Luas bangunan 8800
Total 31257
BIAYA KEBUTUHAN PROSES
Kebutuhan
Bahan Harga satuan (Rp)
Kg/jam Kg/tahun
Aseton sianohidrin 7592.5149 60132718.008 9187.2
Asam Sulfat 8955.1622 70924884.624 2534.4
Metanol 2898.2466 22954113.072 3168

BIAYA KEBUTUHAN UTILITAS

Kebutuhan/thn
Bahan Harga satuan (Rp)
kg/jam kg/th
Alum 0.0311 246.5639 2,500
Cl2 0.0118 93.3603 12,960
NaCl 116.5359 922,964.0141 1,440
N2H4 0.0929 735.5999 14,400
Fuel Oil (liter) 931.3455 7,376,256.3276 5,900
Solar (liter)) 49.1627 4,719.6221 5,150
Listrik (kWh) 341.3581 2,703,555.7560 1,467
Total 1,438.5379 11,008,571.2439 43,817
 Biaya (Rp)
Rp/jam Rp/th
69753952.88928 552451306883.098
22695963.07968 179752027591.066
9181645.2288 72718630212.096
101631561.19776 804921964686.259

Biaya (Rp)
Rp/jam Rp/th
77.8295 616,409.7057 densitas solar
152.7714 1,209,949.0948 0.832 kg/liter
167,811.6389 1,329,068,180.2750 densitas fuel oil
1,337.4544 10,592,639.2034 810.0000 kg/m3
5,494,938.4258 43,519,912,332.6389 0.81 kg/liter
253,188.0610 24,306,053.8593
500,772.2594 3,966,116,294.0520
6,418,278 48,851,821,859
 EVALUASI EKONOMI

(Berdasar Aries and Newton, 1955)

Evaluasi ekonomi meliputi :
A. Modal, yang terdiri dari :
1. Modal Tetap (Fixed Capital Investment)
2. Modal Kerja (Working Capital Investment)
B. Biaya Produksi, yang terdiri dari :
1. Manufacuring Cosr (MC), terdiri dari
a. Biaya Produksi Langsung (Direct Manufacturing Cost)
b. Biaya Produksi Tak Langsung (Indirect Manufacturing Cost)
c. Biaya produksi Tetap (Fixed Manufacturing Cost)
2. General Expense (GE)
C. Analisa Keuntungan
D. Analisa Kelayakan, yang terdiri dari :
1. Percent Return on Investment (ROI)
2. Pay Out Time (POT)
3. Break Event Point (BEP)
4. Shut Down Point (SDP)
5. Discounted Cash Flow Rate (DCFR)

Asumsi yang dipakai dalam evaluasi ekonomi :

1. Umur alat = 10
2. Upah Tenaga Asing/jam = $20.00
3. Upah Tenaga Indonesia/jam = Rp 15,000.00
4. Komposisi jumlah buruh
Tenaga Indonesia = 95%
Tenaga Asing = 5%
5. Perbandingan keahlian pekerja (Asing : Indonesia = 1 : 2)
6. Waktu operasi dalam setahun 330
= 7920
7. Kurs Rupiah terhadap US Dollar 1 $ = Rp 14,800

A. FIXED CAPITAL INVESTMENT

Pengeluaran yang diperlukan untuk mendirikan fasilitas-fasilitas produktif.

1. Purchased Equipment Cost (PEC)

Harga pembelian alat proses dari tempat pembelian
a. Alat proses = $ 5,457,650.56
b. Alat Utilitas = $ 1,232,531.39

Total PEC = $ 6,690,181.95

= Rp 99,014,692,802
2. Delivered Equipment Cost ( DEC )
Biaya pengangkutan (25% PEC)= $ 2,676,072.78
Biaya adiministrasi & pajak (20% PEC)= $ 2,007,054.58
$ 4,683,127.36
Rp 69,310,284,961

3. Instalation Cost ( Biaya pemasangan )

Besarnya instalasi adalah 55 % dari purchased Equipment Cost (PEC)
Material = 11 % x PEC
= $ 735,920.01
= 10891616208.2179
Labor = 32 % PEC
= $ 2,676,072.78
Tenaga Asing = $ 133,803.64
Tenaga Indonesia = 3813403709.26548
$ 257,662.41
Total Biaya Instalasi = $ 1,127,386.07
= 16685313773.523

4. Piping Cost ( biaya pemipaan )

Sistem = Fluid
Besarnya = 50 % x PEC
Material = 30 % PEC
= $ 2,007,054.58
Labor = 20 % PEC
= $ 1,338,036.39
Tenaga Asing = $ 66,901.82
Tenaga Indonesia = 1906701854.63274
= $ 128,831.21
Total Biaya Pemipaan = $ 2,202,787.61
= Rp 32,601,256,623.25

5. Instrumentation Cost ( Biaya Instrumentasi )

Instrumentasi (instrumentation, 30 % PEC)
Material = 24% x PEC
= $ 1,605,643.67
Labor = 6% PEC
= $ 401,410.92
Tenaga Asing = $ 20,070.55
Tenaga Indonesia = Rp 572,010,556.39
= $ 38,649.36
 Total Biaya Instrumentasi = $ 1,664,363.57
= 24632580907.2712

6. Insulation Cost ( Biaya Isolasi )

Insulasi (insulation, 8% PEC)
Material = 3 % x PEC
= $ 267,607.28
Labor = 5 % x PEC
= $ 401,410.92
Tenaga Asing = $ 20,070.55
Tenaga Indonesia = Rp 572,010,556.39
= $ 38,649.36
Total Biaya Insulasi = $ 326,327.19
= 4829642346.87501

7. Electrical Cost ( Biaya Listrik )

Listrik (10-15 % PEC)
Total Biaya Electrical di ambil = 15 % PEC
= $ 669,018.19
Rp 9,901,469,280.20

8. Building Cost ( Biaya bangunan )

Luas bangunan = 8800
Harga bangunan = 2000000
Total biaya bangunan = Rp 17,600,000,000.00
= $ 1,189,189.19

9. Land & Yard Improvement (tanah dan perluasan lahan)

Luas tanah = 22500
harga tanah = 2300000

Total harga tanah = 51750000000

$ 3,496,621.62

Dari data-data diatas didapatkan Physical Plant Cost / PPC :

No Jenis Biaya (Rp)
1 Purchased Equipment cost Rp 99,014,692,802
2 Delivered Equipment Cost Rp 69,310,284,961
3 Instalasi cost Rp 16,685,313,774
4 Pemipaan Rp 32,601,256,623
5 Instrumentasi Rp 24,632,580,907
6 Insulasi Rp 4,829,642,347
 7 Listrik Rp 9,901,469,280
8 Bangunan Rp 17,600,000,000
9 Land & Yard Improvement Rp 51,750,000,000
Total Rp326,325,240,694

10. Engineering and constrution

Untuk PPC More than US$ 5000000, Engineering and Construction 20 % PPC
= $ 4,409,800.55
= Rp 65,265,048,138.90

DPC ( Direct Plant Cost ) = PPC + Engineering and contruction

= $ 26,458,803.30
= 391590288833.378

No Tipe of Capital Investment Biaya (Rp)

1 Engineering and Construstion 65265048138.8964
DPC 391590288833.378

11. Contractor's fee ( 4-10 % DPC)

Contractor's fee = $ 2,645,880.33
= Rp 39,159,028,883.34

12. Contingency ( Low = 10 % DPC)

Contigency = $ 2,645,880.33
= Rp 39,159,028,883.34

Fixed Capital Investment (FCI)

No Fixed Capital Biaya (Rp)
1 Direct Plant Cost 391590288833.378
2 Cotractor's fee 39159028883.3378
3 Contingency 39159028883.3378
Jumlah 469908346600.054

Total Fixed Capital Investment (FCI) = $ 31,750,563.96

= Rp 469,908,346,600.0540

B. MANUFACTURING COST
Biaya yang dikeluarkan untuk pembuatan suatu produk (per tahun).
1. Direct Manufacturing Cost ( DMC )
Merupakan pengeluaran langsung dalam pembuatan suatu produk

a. Raw Material
 Bahan Baku
Aseton Sianohidrin
Kebutuhan = 7,592.5149
= 60,132,718.0080
Densitas = 995.0
Kebutuhan liter/tahun= 60,434,892.5
Harga = $ 1,160.00
= $ 1.16
= $ 69,753,952.89
= 1032358502761.34

Asam Sulfat 98%

Kebutuhan = 8,955.1622
= 70,924,884.6240
Densitas = 1,827.0
Kebutuhan liter/tahun= 38,821,019.5
Harga = $ 320.00
= $ 0.32
= $ 22,695,963.08
= 335900253579.264

Methanol 98%
Kebutuhan = 2,898.2466
= 22,954,113.0720
Densitas = 787.0
Kebutuhan liter/tahun= 29,166,598.6
Harga = $ 400.00
= $ 0.40
= $ 9,181,645.23
= 135888349386.24

Total Raw Material = 1504147105726.85

= $ 101,631,561.20
= Rp 4,178,186,405

b. Tenaga Kerja
Total biaya tenaga kerja = Rp 17,080,800,000.00
= $ 1,154,108.11

c. Supervisor (10 - 25 % labor cost)

biaya Supervisor = 10%*labor
= 2562120000
 = $ 173,116.22

d. Maintenance {simple, light use = 2 - 4 % FCI ( fixed capital investment)}

Maintenance = 2% * Fixed Capital
= Rp 9,398,166,932
$ 635,011.28

e. Plant Supplies ( 15 % Maintenance)

Plant Supplies = 15% * Maintenance cost
Plant Supplies = Rp 1,409,725,039.80
$ 95,251.69

f. Royalties and Patents (1 - 5 % sales price)

Penjualan Produk :
Metil Metakrilat
Kapasitas = 70000
Produksi = 70000000

Harga = $ 2,100.00
= $ 2.100
= $ 147,000,000.00
= Rp 2,175,600,000,000.00
Ammonium bisulfat
Kapasitas = 81290
Produksi = 81289671

Harga = $ 351.00
$ 0.35
= $ 28,532,674.66
= Rp 422,283,584,988.72

Penjualan Produk = Rp 2,597,883,584,988.720

$ 175,532,674.66

Royalties and Patents = Rp 25,978,835,849.89

= $ 811,838,620.31

g. Utilitas
Biaya Kebutuhan Utilitas = Rp 48,851,821,858.83
$ 3,300,798.77

Total Direct Manufacturing Cost (DMC) = Rp 1,609,428,575,407.37

= $ 108,745,174.01
 = $ 329,530.8303

No Tipe of Expenses Biaya (Rp)

1 Raw Material Rp 1,504,147,105,727
2 Labor Rp 17,080,800,000
3 Supervision Rp 2,562,120,000
4 Maintenance Rp 9,398,166,932
5 Plant Supplies Rp 1,409,725,040
6 Royalty and Patents Rp 25,978,835,850
7 Utilities Rp 48,851,821,859
Direct Manufacturing Cost (DMC) Rp 1,609,428,575,407

2. Indirect Manufacturing Cost (IMC)

Merupakan pengeluaran tidak langsung akibat dari pembuatan suatu produk

a. Payroll Overhead (15 - 20% labor cost)

Pengeluaran perusahaan untuk : pensiun, liburan yang dibayar perusahaan, asuransi,
cacat jasmani akibat kerja, keamanan dan sebagainya
Payroll Overhead = 2562120000
= $ 173,116.22

b. Laboratory (10 - 20% labor cost)

Laboratory dibutuhkan untuk menjamin quality control, karenannya biaya tergantung dari produk
Laboratory = 1708080000
= $ 115,410.81

c. Plant Overhead (50 - 100% labor cost)

Biaya untuk service yang tidak langsung berhubungan dengan unit produksi.
Termasuk didalamnya adalah : Biaya kesehatan, fasilitas rekreasi, pembelian
(purchasing), pergudangan, dan engineering.
Plant Overhead = 8540400000
= $ 577,054.05

d. Packaging and Shipping (5% sales price)

Biaya container untuk packaging tergantung dari sifat-sifat fisis dan chemis produk juga nilainy
Packaging and Shipping = 129894179249.436
= $ 8,776,633.73

Total Indirect Manufactoring Cost (IMC) = 142704779249.436

= $ 9,642,214.81

No Tipe of Expenses Biaya (Rp)

1 Payroll Overhead Rp 2,562,120,000
 2 Laboratory Rp 1,708,080,000
3 Plant Overhead Rp 8,540,400,000
4 Packaging and Shipping Rp 129,894,179,249
Indirect Manufacturing Cost (IMC) Rp 142,704,779,249

3. Fixed Manufacturing Cost (FMC)

Merupakan pengeluaran yang berkaitan dengan inisial fixed capital investmen dan
harganya tetap tidak tergantung waktu maupun tingkat produksi

a. Depreciation (8 -10 % FCI)

Depreciation = Rp 46,990,834,660.01
= $ 3,175,056.40

b. Property Taxes (1 - 2 % FCI)

Property Taxes = 9398166932.00108
$ 635,011.28

c. Insurance (1 % FCI)
Insurance = 4699083466.00054
= $ 317,505.64

Total Fixed Manufactoring Cost (FMC) = 61088085058.007

= $ 4,127,573.31

No Tipe of Expenses Biaya (Rp)

1 Depreciation Rp 46,990,834,660
2 Propertu taxes Rp 9,398,166,932
3 Insurance Rp 4,699,083,466
Fixed Manufacturing Cost (FMC) Rp 61,088,085,058

Total Manufacturing Cost (MC) = 1813221439714.81

= $ 122,514,962.14

No Tipe of Expenses Biaya (Rp)

1 Direct Manufacturing Cost (DMC) Rp 1,609,428,575,407
2 Indirect Manufacturing Cost (IMC) Rp 142,704,779,249
3 Fixed Manufacturing Cost (FMC) Rp 61,088,085,058
Manufacturing Cost (MC) Rp 1,813,221,439,715

C. WORKING CAPITAL
 Modal yang dibutuhkan untuk menjalankan pabrik secara normal
1. Raw Material Inventory
Persediaan bahan baku untuk untuk kebutuhan produksi (3 bulan)
Raw Material Inventory = ((3x30 hari)/330) x Total Raw Material
= Rp 136,740,645,975.17
= $ 9,239,232.84
2. Inproses Inventory
Persediaan bahan baku dalam proses untuk satu hari proses dengan harga 50 % manufacturing cost.
Inproses Inventory = (90/330) x (50%*Total Manufacturing Cost)
= Rp 82,419,156,351
$ 5,568,861.92
3. Product Inventory
Biaya penyimpanan produk sebelum dikirim ke konsumen (3 bulan)
Produk Inventory = ((3 x 30 hari)/330) x Total Manufacturing Cost
= Rp 76,924,545,927.29
$ 5,197,604.45
4. Extended Credit
Modal untuk biaya pengiriman produk sampai ke konsumen (3 bulan )
Extended Credit = (90/330) x Penjualan Produk
= Rp 236,171,234,998.98
$ 15,957,515.88
5. Available Cash
Dana untuk pembayaran gaji, jasa dan material (3 bulan)
Available Cash = (90/330) x Total Manufacturing Cost
= Rp 76,924,545,927.29
= $ 5,197,604.45

Total Working Capital (WC) = 609180129179.406

= $ 41,160,819.54

No Tipe of Expenses Biaya (Rp)

1 Raw Material Inventory Rp 136,740,645,975
2 Inproses Onventory Rp 82,419,156,351
3 Product Inventory Rp 76,924,545,927
4 Extended Credit Rp 236,171,234,999
5 Available Cash Rp 76,924,545,927
Working Capital (WC) Rp 609,180,129,179

D. GENERAL EXPENSE
yaitu macam-macam pengeluaran yang berkaitan dengan fungsi-fungsi perusahaan yang tidak termasuk manufact
a. Administration
biaya admiistrasi penggajian, audit (3-6% MC)
 = Rp 54,396,643,191.44
= $ 3,675,448.86

b. Sales Expense
Penjualan, distribusi, advertising (5 - 22% MC)
= Rp 389,842,609,538.68
= $ 26,340,716.86

c. Research
Riset atau litbang (3,5-8%) MC karena Industrial Chemical)
= Rp 54,396,643,191.44
= $ 3,675,448.86

d. Finance
Biaya untuk membayar bunga pinjaman bank atau deviden para pemegang saham (2-4% FCI+WCI)
Finance = 2% * Capital Investment
= Rp 37,768,096,652.28
= $ 2,551,898.42

Total General Expanse = 536403992573.853

= $ 36,243,513.01

No Tipe of Expenses Biaya (Rp)

1 Administration Rp 54,396,643,191
2 Sales Expense Rp 389,842,609,539
3 Research Rp 54,396,643,191
4 Finance Rp 37,768,096,652
General Expenses(GE) Rp 536,403,992,574

Total Production Cost = Manufacturing Cost + General Expense

= 2349625432288.66
= $ 158,758,475.15

Tipe of Expenses Biaya (Rp)

Manufacturing Cost (MC) Rp 1,813,221,439,714.810
General Expenses(GE) Rp 536,403,992,573.853
Total Production Cost (TPC) Rp 2,349,625,432,288.660

E. ANALISA KEUNTUNGAN
Total penjualan = 2597883584988.72

Total Production cost = 2349625432288.66

 Keuntungan sebelum pajak = 248258152700.059
Pajak (50-52 % dari keuntungan) = Rp 129,094,239,404
Keuntungan setelah pajak = Rp 119,163,913,296

F.ANALISA KELAYAKAN
1. Return on Investment ( ROI )
a. ROI Sebelum Pajak ( Industrial Chemical 11 - 44 % )
ROI b = Keuntungan sebelum pajak x 100%
Fixed Capital
ROI b = 53

b. ROI Sesudah Pajak

ROI a = Keuntungan sesudah pajak x 100%
Fixed Capital
ROI a = 25.36

2. Pay Out Time ( POT )

a. POT Sebelum Pajak ( Industrial Chemical min 2 th / High Risk- 5 th/low Risk )
POT b = Fixed Capital
Keuntungan sebelum pajak + Depresiasi
POT b = 1.6

b. POT Sesudah Pajak

POT a = Fixed Capital
Keuntungan sesudah pajak + Depresiasi
POT a = 2.8

3. Break Even Point ( BEP )

BEP = Fa + ( 0,3 * Ra ) x 100%
Sa - Va - ( 0,7 * Ra )
Fa = Fixed Capital pada produksi maksimum per tahun
Ra = Regulated Expense pada produksi maksimum
Sa = Penjualan maksimum pertahun
Va = Variabel Expense pada produksi maksimum pertahun

a. Fa ( Fixed Cost )
Depresiasi = 46990834660.0054
Proerty Taxes = 9398166932.00108
Asuransi = 4699083466.00054
TOTAL Nilai Fa = 61088085058.007
b. Ra ( Regulated Cost )
Gaji Karyawan = 17080800000
Payroll Overhead = 2562120000
Supervision = 2562120000
Plant Overhead = 8540400000
Laboratorium = 1708080000
General Expense = 536403992573.853
Maintenance = 9398166932.00108
Plant Supplies = 1409725039.80016
TOTAL Nilai Ra = 579665404545.655

c. Va ( Variabel Cost )
Raw Material = 1504147105726.85
Packaging and Shipping = 129894179249.436
Utilities = 48851821858.8291
Royalty & Patent = 25978835849.8872
TOTAL Nilai Va = 1708871942685

d. Sa ( Sales ) = 2597883584988.72

maka, BEP = 48.63%

4. Shut Down Point ( SDP )

SDP = 0,3 * Ra x 100%
Sa - Va - ( 0,7 * Ra )
= 35.99%

5. Discounted Cash Flow Rate

Umur Pabrik (n) = 10
Salvage Value = Depresiasi
= 46990834660.0054

Cash Flow = Annual profit + Depresiasi + Finance

= 156935185004.705

Working Capital = 609180129179.406

Fixed Capital Investment = 469908346600.054

Discounted cash flow rate dihitung dengan cara trial & error
R= S
R = (WC+FCI)*[(1+ i)^n]
 S = {[(1+ i)^(n-1))+((1+ i)^(n-2))+((1+ i)^(n-3))+ . . . +((1+ i)^

Dari hasil trial& error diatas, diperoleh :

R = Rp4,124,036,151,642
S = Rp4,079,069,275,161
i = 0.1435
Interest (i) = 14.35
Suku bunga bank tahun 2018 adalah
1,5*bunga sekarang =

Kriteria Terhitung
ROI sebelum pajak 52.83%
ROI setelah pajak 25.36%

POT sebelum pajak 1.6

POT setelah pajak 2.8

BEP 48.63%

SDP 35.99%

DCF 14.35%
tahun

hari
jam
(aries newton, P.77 tabel 16, Total installation)

(aries newton, P.77 tabel 16, Total installation)

(aries newton, P.77 tabel 16, Total installation)

(aries newton, P.78)

(Karna Solid-Fluid, Aries Newton table 17 hal 78)

(Karna Solid-Fluid, Aries Newton table 17 hal 78)

(aries newton, P.97 Tabel 19, extensive controls)

(aries newton, P.97 Tabel 19, extensive controls)

(aries newton, P.97 Tabel 19, extensive controls)

(aries newton, P.98, Table 21, Insulation)

(aries newton, P.98, Table 21, Insulation)

(aries newton, P.98, Table 21, Insulation)

(aries newton, P.102)

m2
/m2

m2
/m2

Biaya ($)
$ 6,690,182
$ 4,683,127
$ 1,127,386
$ 2,202,788
$ 1,664,364
$ 326,327
$ 669,018
$ 1,189,189
$ 3,496,622
$ 22,049,002.750

(aris newton, Table 4. P. 4)

Biaya ($)
Rp 4,409,801
Rp 26,458,803

(aris newton, P. 4)
(diambil 10%)

(aris newton, Table 5. P. 4, Low)

(diambil 10%)

Biaya, $
Rp 26,458,803
Rp 2,645,880
Rp 2,645,880
Rp 31,750,564
Kg/jam
Kg/th
Kg/m3
Liter/tahun 1160
/Metric Ton
/Kg 17,168.00

/th

Kg/jam
Kg/th
Kg/m3
Liter/tahun
/Ton
/Kg 4,736.00

/th

Kg/jam
Kg/th
Kg/m3
Liter/tahun
/Ton
/Kg

/th

/th
/th
/1 hr

(aries & newton P.159)

(aries & newton P.163)

(aries & newton P.164, table 38)

(aries & newton P.163)

Ton/thun
kg/tahun

/MT
/Kg
/thn
/thn

Ton/thun
kg/tahun

/Ton
/Kg
/thn
/thn

/thn
/thn

(diambil 1%)

/thn
 / hari

Biaya ($)
Rp 101,631,561
Rp 1,154,108
Rp 173,116
Rp 635,011
Rp 95,252
Rp 1,755,327
Rp 3,300,799
Rp 108,745,174

(aries & newton P.173)

(diambil 15%)

(aries & newton P.174)

tergantung dari produk yang dihasilkan
(diambil 10%)

(aries & newton P.174)

(diambil 50%)

(aries & newton P.174)

emis produk juga nilainya.

Biaya ($)
Rp 173,116
Rp 115,411
Rp 577,054
Rp 8,776,634
Rp 9,642,215

(aries & newton P.180)

(diambil 8%)

(aries & newton P.181)

(diambil 1%)

(aries & newton P.182)

(diambil 1%)

Biaya ($)
Rp 3,175,056
Rp 635,011
Rp 317,506
Rp 4,127,573

Biaya ($)
Rp 108,745,174
Rp 9,642,215
Rp 4,127,573
Rp 122,514,962

(aries & newton P.12-13)

0 % manufacturing cost.

cturing Cost

Biaya ($)
Rp 9,239,233
Rp 5,568,862
Rp 5,197,604
Rp 15,957,516
Rp 5,197,604
Rp 41,160,820

dak termasuk manufacturing cost.

(aries & newton P.185)
 (diambil 6%)

(aries & newton P.186)

(diambil 20%)

(aries & newton P.186)

(diambil 8%)

(aries & newton P.187)

saham (2-4% FCI+WCI).
(diambil 4%)

Biaya ($)
Rp 3,675,449
Rp 26,340,717
Rp 3,675,449
Rp 2,551,898
Rp 36,243,513

Biaya ($)
Rp 122,514,962
Rp 36,243,513
Rp 158,758,475
 (diambil 52%) (aries & newton P.190)

( aries & newton, P.193)

( aries & newton, P.196)

tahun

tahun

mum per tahun

maksimum

aksimum pertahun

$ 3,175,056
$ 635,011
$ 317,506
$ 4,127,573
$ 1,154,108
$ 173,116
$ 173,116
$ 577,054
$ 115,411
$ 36,243,513
$ 635,011
$ 95,252
$ 39,166,581

$ 115,464,320

$ 175,532,675

Berkisar 40 - 60%

tahun
+ i)^(n-3))+ . . . +((1+ i)^(n-n))+(1+ i)+1]*CF}+{SV+WCI}

Rp44,966,876,481 (Selisih R dan S harus 0)

%
5.25%
7.88% = minimum

Persyaratan Referensi
ROI before taxes Aries Newton, P.193
minimum low 11 %, high 44%

POT before taxes Aries Newton, P.196

maksimum, low 5 th, high 2th

Berkisar 40 - 60%

>1,5 bunga bank = minimum = 14.63%

Data

Garis Fa 0 Rp 61,088,085,058 61
100 Rp 61,088,085,058 61
Garis Va 0 Rp 61,088,085,058 61
100 Rp 1,708,871,942,685 1709
Garis Ra 0 Rp 234,987,706,422 235
100 Rp 2,349,625,432,289 2350
Garis Sales 0 0 0
100 Rp 2,597,883,584,989 2598
Garis bantu 0 61
100 2659
SDP 35.98574 0
35.98574 1068
BEP 48.62695 0
48.62695 1365

3000

2500

2000
BIAYA (MILYARAN RUPIAH)

1500

1000

500

0.3Ra
0
0 10 20 30 40 50 60 70
KAPASITAS (%)
 Ra

Sa

Va

Fa
0 60 70 80 90 100