Bebek Goreng Bagong

Target
Menjual 36,000 bebek
Omzet Rp 360,000,000.00 per tahun
rincian = 100 porsi per hari
hari kerja 30 per bulan

Kebutuhan
Peralatan Produksi Rp 10,000,000
Biaya sewa lahan jual Rp 6,000,000 per tahun
rincian = Rp 500,000 per bulan
bahan habis pakai Rp 700,000 per bulan
Fluktuasi bahan habis pakai 10 % Rp 70,000 per bulan
Kas Rp 200,000
karyawan 2 orang @750rbu Rp 1,500,000 per bulan

Uang ditangan
milik sendiri Rp 25,000,000
pinjaman LSM Rp 15,000,000
Bunga pinjaman LSM 12%/ thun Rp 1,800,000

Cost Production / HPP Rp 7,000 per porsi

Pemasaran Rp 100,000 per bulan
Administrasi dan operasional Rp 25,000 per bulan
Jual Rp 10,000 per porsi
Piutang pelanggan Rp 300,000 per bulan
APP : Kendaraan Rp 10,000,000

Pajak Rp - masih pemula

 Perhitungan

1 Persediaan per hari Rp 700.000/hari + 10% fluktuasi = Rp 770,000

Persediaan per bulan = Rp 23,100,000
Persediaan akhir (yang di beli - yang di pakai) = Rp 2,100,000
2 Penjualan 100 porsi/hari * Rp 10.000 = Rp 1,000,000
Penjualan per bulan = Rp 30,000,000
3 HPP Rp 7000/porsi *100 porsi/hari = Rp 700,000
HPP per bulan = Rp 21,000,000
4 Hutang usaha 5 hari * (bahan baku+fluktuasi) = Rp 3,850,000
5 Persediaan akhir yang sudah dibayar (no.1a-4) = Rp 19,250,000
6 Modal kerja --> peralatan produksi = Rp 10,000,000
7 Beban
Sewa lahan per bulan = Rp 500,000
Gaji 2 Karyawan = Rp 1,500,000
Biaya pemasaran = Rp 100,000
Biaya admin dan operasional = Rp 25,000
Beban total per bulan = Rp 2,125,000
8 Bunga Utang LSM 12% per tahun = Rp 1,800,000
Cicilan per bulan = Rp 150,000
 Basic Laporan Per Bulan
Neraca Keuangan
per 31 Desember

Aktiva Pasiva
Keterangan Jumlah Keterangan Jumlah
Kas Rp 48,175,000.00 Utang Dagang Rp 3,850,000.00
Piutang Rp 300,000.00 Utang Lembaga Keuangan Rp 15,000,000.00
Persediaan Rp 2,100,000.00 Laba di tahan Rp 6,725,000.00
Peralatan Rp 10,000,000.00 Modal Mandiri Rp 35,000,000.00

TOTAL Rp 60,575,000.00 TOTAL Rp 60,575,000.00

Aktiva Pasiva
Keterangan Jumlah Keterangan Jumlah
Aset Lancar Hutang Lancar
Kas Rp 48,175,000.00 Utang Dagang Rp 3,850,000.00
Piutang Rp 300,000.00 Utang Lembaga Keuangan Rp 15,000,000.00
Persediaan Rp 2,100,000.00 Total hutang lancar Rp 18,850,000.00
Total Aset lancar Rp 50,575,000.00
Laba di tahan Rp 6,725,000.00
Aset Tetap Modal Mandiri Rp 35,000,000.00
Kendaraan Rp 10,000,000.00
Total Aset Tetap Rp 10,000,000.00
TOTAL Rp 60,575,000.00 TOTAL Rp 60,575,000.00
 Laporan Rugi Laba
Bebek Goreng "BAGONG"
Per 31 Desember 2012

Penjualan Bersih Rp 30,000,000

(-) Harga Pokok Produksi Rp (21,000,000)
Laba Kotor Rp 9,000,000
(-) Biaya administrasi dan overhead lainnya Rp (2,125,000)
Biaya Sewa tempat Rp 500,000
Beban gaji 2 karyawan @ Rp 750.000 Rp 1,500,000
Biaya pemasaran Rp 100,000
Biaya Administrasi dan operasional Rp 25,000

Laba Kotor sebelum Bunga dan Pajak Rp 6,875,000

(-) Bunga peminjaman per bulan Rp (150,000)

Laba Kotor sebelum Pajak Rp 6,725,000

(-) Pajak Rp -

Laba Bersih Rp 6,725,000

 Laporan Arus Kas Keuangan Bagong

Kas Awal Rp 40,000,000

Hutang LSM Rp 15,000,000
Modal Mandiri Rp 25,000,000
Penjualan
Penjualan - Piutang Rp 29,700,000
Pembelian bahan baku Rp (19,250,000)
Beban Rp (2,125,000)
Bunga Rp (150,000)
Kas Akhir Rp 48,175,000

Ф % Keuntungan dari investasi modal :

Modal bagong 25jt + Kendaraan 10jt = Rp 35,000,000
Laba bersih per bulan Rp 6,725,000.00

% Keuntungan = Laba bersih per bulan/Modal bagong = 19.2142857143 %

Ф Laba kotor = Rp 9,000,000

Ф Laba bersih = Rp 6,725,000.00
Ф ROE (Return on Equity)
Laba bersih / Total ekuitas(modal) = 19.2142857143 %
Ф ROA (Return on Asset)
Laba bersih / Total aset = 11.1019397441 %
Ф Modal kerja = peralatan produksi = Rp 10,000,000

Ф Kemampuan membayar pinjaman :

Likuidity ratio / current ratio (rasio lancar) =
Aset lancar / Hutang lancar = 268.3023872679 %
Ф Efektivitas aset (total asset turn over)
Net sales/total asset = 11.1019397441 %
Ф Isu Likuiditas bisnis bagong adalah sebesar = 11.1019397441 %

dari data tidak dapat terjadi, karena bagong hanya mampu membayar hutang hutang jangka
pendek dengan seluruh asset yang dia miliki, meskipun performa keuangan perusahaan tetap atau
meningkat
 ASSETS =
Property, Plant
Accounts
Cash Inventory and Equipment
Receivable (Net)
Uang Kas Rp 200,000
Account Receivable Rp 300,000
Cash Rp 25,000,000
Account Loan Rp 15,000,000
Inventory Purchase Rp (21,000,000) Rp 21,000,000
Fluktuatif Inventory Rp (2,100,000) Rp 2,100,000
Sales Rp 30,000,000
Inventory Sold Rp (21,000,000)
Transportation (Motor) Rp 10,000,000
Property Rp 6,000,000
Operating Costs (Marketing) Rp (100,000)
Operating Costs (administration Rp (25,000)
Depretiation (Transportation) Rp (833,333)
Depretiation (Property) Rp (500,000)
Interest Rp (150,000)
Loan Repay
TOTAL Rp 45,491,667 Rp 300,000 Rp 2,100,000 Rp 16,000,000 0

Rp 40,016,667
 LIABILITIES + OWNER EQUITY

Common
Accounts Payable Taxes Payable Notes Payable Retained Earnings
Stock

Rp 15,000,000

Rp 30,000,000 Revenue
Rp (21,000,000) COGS

Rp (100,000) Operating Costs (Marketing)

Rp (25,000) Operating Costs (administration)
Depretiation (Transportation)
Depretiation (Property)

Rp -
Rp 15,000,000 0 0 0 0 Rp 8,875,000
g Costs (Marketing)
g Costs (administration)
tion (Transportation)
tion (Property)
Laporan Keuangat Per Tahun

ASSETS
Property, Plant
Accounts
Cash Inventory and Equipment
Receivable (Net)

Uang Kas Rp 200,000

Cash Rp 25,000,000
LSM Loan Rp 15,000,000
Inventory Purchase Rp (252,000,000) Rp 252,000,000
Fluktuatif Inventory Rp (25,200,000) Rp 25,200,000
Sales Rp 360,000,000 Rp 300,000
Inventory Sold Rp (277,200,000)
Transportation (Motor) Rp 10,000,000
Property Rp 6,000,000
Operating Costs (Marketing) Rp (1,200,000)
Operating Costs (administration Rp (300,000)
Depretiation (Transportation) Rp (10,000,000)
Depretiation (Property) Rp (6,000,000)
Interest Rp (1,800,000)
TOTAL Rp 103,700,000 Rp 300,000 Rp - Rp 16,000,000

Rp 23,400,000
= LIABILITIES + OWNER EQUITY

Taxes Common
Accounts Payable Notes Payable Retained Earnings
Payable Stock

Rp 15,000,000

Rp 360,300,000
Rp (277,200,000)

Rp (1,200,000)
Rp (300,000)

0 Rp - 0 Rp 15,000,000 0 0 Rp 81,600,000
Revenue
COGS

Operating Costs (Marketing)

Operating Costs (administration)
Depretiation (Transportation)
Depretiation (Property)