Umur
Ekonomis
Komponen Biaya Harga/Unit (musim
No Investasi Volume Satuan (Rp) Nilai (Rp) tanam) Depresiasi
1 Sewa lahan 2,000 m2 4,500 9,000,000 - -
Greenhouse
2 Plastik UV 450 kg 30,000 13,500,000 4 3,375,000
3 Kasa Polynet 250 m 7,250 1,812,500 4 453,125
4 Bambu Tiang 135 batang 15,000 2,025,000 4 506,250
5 Bambu Kecil 6,600 batang 3,500 23,100,000 4 5,775,000
6 Tambang Ijuk 294 ikat 2,500 735,000 4 183,750
7 Paku 250 kg 9,000 2,250,000 4 562,500
8 Kawat 250 kg 9,000 2,250,000 4 562,500
9 Benang kasur 60 pak 25,000 1,500,000 4 375,000
Tenaga kerja
Pembuatan
10 Greenhouse 2,000 m2 4,000 8,000,000 - -
Total Biaya GH 55,172,500 11,793,125
Peralatan Irigasi
Tetes
11 Pompa listrik 4 unit 325,000 1,300,000 7 185,714
12 Selang FE 5/8 1,200 m 4,000 4,800,000 7 685,714
13 Selang FE kecil 1,471 m 1,000 1,471,000 7 210,143
14 Regulating Stick 3,000 buah 1,000 3,000,000 7 428,571
15 Naple 3,000 buah 1,300 3,900,000 7 557,143
16 Take Off 33 set 9,000 297,000 7 42,429
17 Ball valve 1" 10 buah 135,000 1,350,000 7 192,857
18 Saringan 5 buah 160,000 800,000 7 114,286
19 Pipa Paralon 1 1/2" 24 batang 50,000 1,200,000 7 171,429
20 Pipa Paralon 1" 59 batang 30,000 1,770,000 7 252,857
21 Torn 1000 liter 7 buah 690,000 4,830,000 20 241,500
22 Gembor 2 buah 50,000 100,000 4 25,000
Peralatan Budidaya
23 Handsprayer 2 buah 5,000 10,000 7 1,429
24 Backpacksprayer 2 buah 275,000 550,000 13 42,308
25 Tray 66 buah 12,000 792,000 5 158,400
26 Timbangan 1 buah 1,000,000 1,000,000 26 38,462
27 Cangkul 2 buah 35,000 70,000 7 10,000
28 Sekop 2 buah 27,000 54,000 4 13,500
29 Pisau lapangan 2 buah 130,000 260,000 26 10,000
30 Parang 2 buah 25,000 50,000 7 7,143
31 Gunting Pangkas 2 buah 30,000 60,000 7 8,571
Total Biaya
Peralatan 2,846,000 289,812
Fasilitas Lainnya
32 Biaya perizinan 1 1,000,000 1,000,000 - -
Total Biaya
Fasilitas Lainnya 1,000,000 -
Total Biaya
Investasi 92,836,500 15,190,580
Nilai Sisa Pada
Akhir Proyek
-
-
-
-
-
-
-
-
-
-
-
557,143
2,057,143
630,429
1,285,714
1,671,429
127,286
578,571
342,857
514,286
758,571
3,864,000
-
12,387,429
4,286
380,769
158,400
846,154
30,000
-
220,000
21,429
25,714
1,686,752
14,074,180
Lampiran 3. Kebutuhan Biaya Operasional per Bulan dalam Satu Musim Tanam
Bulan
No Uraian 1 2 3 4 5
A Biaya Variabel
1 Benih
- Paprika Merah 4,455,000
- Paprika Kuning 1,650,000
2 Arang Sekam 3,600,000
3 Pupuk AB Mix 1,525,000 1,525,000 1,525,000 3,050,000
4 Pestisida 1,562,500 1,562,500 1,562,500 1,562,500
5 Polybag 4,420,000
6 Plastik Mulsa 2,210,000
7 Plastik Slap 980,500
Total Biaya
Variabel 17,315,500 3,087,500 3,087,500 3,087,500 4,612,500
B Biaya Tetap
1 Tenaga Pengelola 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
Ass. Tenaga
2 Pengelola 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000
3 Tenaga Kerja Tetap 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000
4 Listrik 300,000 300,000 300,000 300,000 300,000
5 Telepon 400,000 400,000 400,000 400,000 400,000
Perawatan
6 Greenhouse 100,000 100,000 100,000 100,000 100,000
7 Biaya lain-lain 10% 290,000 290,000 290,000 290,000 290,000
Total Biaya Tetap 6,290,000 6,290,000 6,290,000 6,290,000 6,290,000
Total Biaya
Operasional 23,605,500 9,377,500 9,377,500 9,377,500 10,902,500
Modal Kerja
selama 4 bulan 51,738,000
Bulan
6 7 8 9
Harga Biaya
per Musim
(Rp)
4,455,000
1,650,000
3,600,000
24,400,000
12,500,000
4,420,000
2,210,000
980,500
54,215,500
16,200,000
11,700,000
18,900,000
2,700,000
3,600,000
900,000
2,610,000
56,610,000
110,825,500
Lampiran 6. Jadwal Angsuran Kredit
Nilai Penjualan
Satu Bulan Produktif
Faktor
Kehilang
Jenis Volume Harga an 1 Musim dgn 6 Bulan
No Mutu (Kg) (Rp/Kg) Nilai Jual (Rp) Produksi Produktif
1 Hijau 1,702 7,375 12,554,094 5% 71,558,334
2 Merah 786 11,500 9,034,208 5% 51,494,988
3 Kuning 262 12,500 3,277,083 5% 18,679,375
TOTAL 141,732,697
Lampiran 7. Proyeksi Laba Rugi Usaha
Musim
No Uraian 1 2 3 4
A Penerimaan
1 Paprika Hijau 71,558,334 71,558,334 71,558,334 71,558,334
2 Paprika Merah 51,494,988 51,494,988 51,494,988 51,494,988
3 Paprika Kuning 18,679,375 18,679,375 18,679,375 18,679,375
Total Penerimaan 141,732,697 141,732,697 141,732,697 141,732,697
B Pengeluaran
1 Biaya Variabel 54,215,500 54,215,500 54,215,500 54,215,500
2 Biaya Tetap 56,610,000 56,610,000 56,610,000 56,610,000
1 Biaya Operasional 110,825,500 110,825,500 110,825,500 110,825,500
2 Depresiasi 14,879,509 14,879,509 14,879,509 14,879,509
C Angsuran Bunga 8,311,707 4,363,155 2,527,238 902,585
Total Pengeluaran 134,016,715 130,068,163 128,232,247 126,607,594
R/L Usaha Sebelum
Pajak 7,715,982 11,664,533 13,500,450 15,125,103
Pajak (15%) 1,157,397 1,749,680 2,025,068 2,268,765
Laba bersih 6,558,584 9,914,853 11,475,383 12,856,338
Profit on sales 5% 7% 8% 9%
BEP : Rupiah 129,236,788 122,842,172 119,868,934 117,237,835
Unit Produksi (kg) 15,045 14,301 13,955 13,648
Lampiran 8. Proyeksi Arus Kas dan Analisis Kelayakan
Musim
No Uraian 0 1 2 3
A Arus Masuk
1 Total Penjualan 141,732,697 141,732,697 141,732,697
2 Kredit
- Investasi 61,891,550
- Modal kerja 36,216,600
3 Modal sendiri
- Investasi 26,524,950
- Modal kerja 15,521,400
4 Nilai sisa
Total Arus Masuk 88,416,500 193,470,697 141,732,697 141,732,697
Arus Masuk untuk IRR 0 141,732,697 141,732,697 141,732,697
B Arus Keluar
1 Biaya Investasi 88,416,500
2 Biaya Operasional 110,825,500 110,825,500 110,825,500
3 Angsuran pokok
- Investasi 0 15,472,888 15,472,888 15,472,888
- Modal Kerja 0 27,162,450 9,054,150 0
4 Bunga
- Investasi 5,776,545 4,151,891 2,527,238
- Modal Kerja 2,535,162 211,264 0
5 Pajak 1,157,397 1,749,680 2,025,068
Total Arus Keluar 88,416,500 162,929,941 141,465,372 130,850,693
Arus Keluar untuk IRR 88,416,500 111,982,897 112,575,180 112,850,568
C Arus Bersih 0 30,540,755 267,324 10,882,004
Cash Flow untuk IRR -88,416,500 29,749,800 29,157,517 28,882,129
DF 1 0.901 0.812 0.731
D Present Value -88,416,500 26,800,758 23,663,370 21,116,324
E Kumulatif -88,416,500 -61,615,742 -37,952,371 -16,836,048
NPV 9,204,776
IRR 15.59%
Net B/C 1.1
PBP 3.65 musim
4
141,732,697
10,898,466
152,631,163
152,631,163
110,825,500
15,472,888
0
902,585
0
2,268,765
129,469,738
113,094,265
23,161,425
39,536,897
0.659
26,040,824
-9,204,776
Sensivitas Usaha Budidaya Paprika Skenario I : Pendapatan Turun 1%
Musim
No Uraian 0 1 2
A Arus Masuk
1 Total Penjualan 140,315,370 140,315,370
2 Kredit
- Investasi 64,985,550
- Modal kerja 36,216,600
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,521,400
4 Nilai sisa
Total Arus Masuk 92,836,500 192,053,370 140,315,370
Arus Masuk untuk IRR - 140,315,370 140,315,370
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 110,825,500 110,825,500
- Biaya Variabel 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388
- Modal Kerja - 27,162,450 9,054,150
4 Bunga
- Investasi 6,065,318 4,359,447
- Modal Kerja 2,535,162 211,264
5 Pajak 854,821 1,459,287
Total Arus Keluar 92,836,500 163,689,639 142,156,035
Arus Keluar untuk IRR 92,836,500 111,680,321 112,284,787
C Arus Bersih - 28,363,731 -1,840,665
Cash Flow untuk IRR -92,836,500 28,635,048 28,030,583
DF 1 0.901 0.812
D Present Value -92,836,500 25,796,510 22,748,785
E Kumulatif -92,836,500 -67,039,990 -44,291,205
NPV 3,366,484
IRR 12.60%
Net B/C 1.04
PBP 3.88 musim
%
usim
3 4
140,315,370 140,315,370
14,074,180
140,315,370 154,389,550
140,315,370 154,389,550
110,825,500 110,825,500
54,215,500 54,215,500
56,610,000 56,610,000
16,246,388 16,246,388
- -
2,653,577 947,706
- -
1,746,857 2,002,738
131,472,321 130,022,331
112,572,357 112,828,238
8,843,049 24,367,219
27,743,013 41,561,313
0.731 0.659
20,283,492 27,374,197
-24,007,713 3,366,484
Sensivitas Usaha Budidaya Paprika Skenario I : Pendapatan Turun 2%
Musim
No Uraian 0 1 2 3
A Arus Masuk
1 Total Penjualan 138,898,043 138,898,043 138,898,043
2 Kredit
- Investasi 64,985,550
- Modal kerja 36,216,600
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,521,400
4 Nilai sisa
Total Arus Masuk 92,836,500 190,636,043 138,898,043 138,898,043
Arus Masuk untuk
IRR - 138,898,043 138,898,043 138,898,043
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 110,825,500 110,825,500 110,825,500
- Biaya Variabel 54,215,500 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388 16,246,388
- Modal Kerja - 27,162,450 9,054,150 -
4 Bunga
- Investasi 6,065,318 4,359,447 2,653,577
- Modal Kerja 2,535,162 211,264 -
5 Pajak 642,222 1,246,688 1,534,258
Total Arus Keluar 92,836,500 163,477,040 141,943,436 131,259,722
Arus Keluar untuk
IRR 92,836,500 111,467,722 112,072,188 112,359,758
C Arus Bersih - 27,159,003 -3,045,393 7,638,321
138,898,043
14,074,180
152,972,223
152,972,223
110,825,500
54,215,500
56,610,000
16,246,388
-
947,706
-
1,790,139
129,809,732
112,615,639
23,162,491
40,356,585
0.659
26,580,708
-370,834
Sensivitas Usaha Budidaya Paprika Skenario I : Biaya Operasional Naik 2%
Musim
No Uraian 0 1 2 3
A Arus Masuk
1 Total Penjualan 141,732,697 141,732,697 141,732,697
2 Kredit
- Investasi 64,985,550
- Modal kerja 36,940,932
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,831,828
4 Nilai sisa
Total Arus Masuk 92,836,500 194,505,457 141,732,697 141,732,697
Arus Masuk untuk
IRR - 141,732,697 141,732,697 141,732,697
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 113,042,010 113,042,010 113,042,010
- Biaya Variabel 54,215,500 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388 16,246,388
- Modal Kerja - 27,705,699 9,235,233 -
4 Bunga
- Investasi 6,065,318 4,359,447 2,653,577
- Modal Kerja 2,585,865 215,489 -
5 Pajak 727,339 1,338,776 1,626,980
Total Arus Keluar 92,836,500 166,372,618 144,437,342 133,568,954
Arus Keluar untuk
IRR 92,836,500 113,769,349 114,380,786 114,668,990
C Arus Bersih - 28,132,839 -2,704,645 8,163,743
141,732,697
14,074,180
155,806,877
155,806,877
113,042,010
54,215,500
56,610,000
16,246,388
-
947,706
-
1,882,860
132,118,964
114,924,870
23,687,914
40,882,007
0.659
26,926,775
1,266,502
Sensivitas Usaha Budidaya Paprika Skenario I : Biaya Operasional Naik 3%
Musim
No Uraian 0 1 2 3
A Arus Masuk
1 Total Penjualan 141,732,697 141,732,697 141,732,697
2 Kredit
- Investasi 64,985,550
- Modal kerja 37,303,098
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,987,042
4 Nilai sisa
Total Arus Masuk 92,836,500 195,022,837 141,732,697 141,732,697
Arus Masuk untuk IRR - 141,732,697 141,732,697 141,732,697
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 114,150,265 114,150,265 114,150,265
- Biaya Variabel 54,215,500 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388 16,246,388
- Modal Kerja - 27,977,324 9,325,775 -
4 Bunga
- Investasi 6,065,318 4,359,447 2,653,577
- Modal Kerja 2,611,217 217,601 -
5 Pajak 557,298 1,172,220 1,460,741
Total Arus Keluar 92,836,500 167,607,808 145,471,696 134,510,970
Arus Keluar untuk IRR 92,836,500 114,707,563 115,322,485 115,611,006
C Arus Bersih - 27,415,028 -3,738,999 7,221,726
Cash Flow untuk IRR -92,836,500 27,025,134 26,410,211 26,121,691
DF 1 0.901 0.812 0.731
D Present Value -92,836,500 24,346,184 21,433,739 19,098,110
E Kumulatif -92,836,500 -68,490,316 -47,056,577 -27,958,467
NPV -1,652,148
IRR 10.22%
Net B/C 0.98
PBP 5.06 musim
4
141,732,697
14,074,180
155,806,877
155,806,877
114,150,265
54,215,500
56,610,000
16,246,388
-
947,706
-
1,716,622
133,060,980
115,866,887
22,745,897
39,939,990
0.659
26,306,319
-1,652,148
Sensivitas Usaha Budidaya Paprika Skenario III : Pendapatan Turun
Musim
No Uraian 0 1 2 3
A Arus Masuk
1 Total Penjualan 140,315,370 140,315,370 140,315,370
2 Kredit
- Investasi 64,985,550
- Modal kerja 36,578,766
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,676,614
4 Nilai sisa
Total Arus Masuk 92,836,500 192,570,750 140,315,370 140,315,370
Arus Masuk untuk IRR - 140,315,370 140,315,370 140,315,370
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 111,933,755 111,933,755 111,933,755
- Biaya Variabel 54,215,500 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388 16,246,388
- Modal Kerja - 27,434,075 9,144,692 -
4 Bunga
- Investasi 6,065,318 4,359,447 2,653,577
- Modal Kerja 2,560,514 213,376 -
5 Pajak 684,781 1,292,732 1,580,619
Total Arus Keluar 92,836,500 164,924,829 143,190,389 132,414,338
Arus Keluar untuk IRR 92,836,500 112,618,536 113,226,487 113,514,374
C Arus Bersih - 27,645,921 -2,875,019 7,901,032
Cash Flow untuk IRR -92,836,500 27,696,834 27,088,883 26,800,996
DF 1 0.901 0.812 0.731
D Present Value -92,836,500 24,951,299 21,984,529 19,594,764
E Kumulatif -92,836,500 -67,885,201 -45,900,671 -26,305,907
NPV 447,834
IRR 11.22%
Net B/C 1
PBP 3.98 musim
4
140,315,370
14,074,180
154,389,550
154,389,550
111,933,755
54,215,500
56,610,000
16,246,388
-
947,706
-
1,836,499
130,964,348
113,770,254
23,425,202
40,619,296
0.659
26,753,741
447,834
Lampiran 14. Sensivitas Usaha Budidaya Paprika Skenario III : Pendapatan Turun dan Biaya Operasional Na
Musim
No Uraian 0 1 2
A Arus Masuk
1 Total Penjualan 138,898,043 138,898,043
2 Kredit
- Investasi 64,985,550
- Modal kerja 36,940,932
3 Modal sendiri
- Investasi 27,850,950
- Modal kerja 15,831,828
4 Nilai sisa
Total Arus Masuk 92,836,500 191,670,803 138,898,043
Arus Masuk untuk IRR - 138,898,043 138,898,043
B Arus Keluar
1 Biaya Investasi 92,836,500
2 Biaya Operasional 113,042,010 113,042,010
- Biaya Variabel 54,215,500 54,215,500
- Biaya Tetap 56,610,000 56,610,000
3 Angsuran pokok
- Investasi - 16,246,388 16,246,388
- Modal Kerja - 27,705,699 9,235,233
4 Bunga
- Investasi 6,065,318 4,359,447
- Modal Kerja 2,585,865 215,489
5 Pajak 302,140 913,578
Total Arus Keluar 92,836,500 165,947,420 144,012,144
Arus Keluar untuk IRR 92,836,500 113,344,150 113,955,588
C Arus Bersih - 25,723,383 -5,114,101
Cash Flow untuk IRR -92,836,500 25,553,892 24,942,455
DF 1 0.901 0.812
D Present Value -92,836,500 23,020,783 20,242,552
E Kumulatif -92,836,500 -69,815,717 -49,573,164
NPV -6,208,133
IRR 8.03%
Net B/C 0.93
PBP 5.24 musim
tan Turun dan Biaya Operasional Naik 2,0%
usim
3 4
138,898,043 138,898,043
14,074,180
138,898,043 152,972,223
138,898,043 152,972,223
113,042,010 113,042,010
54,215,500 54,215,500
56,610,000 56,610,000
16,246,388 16,246,388
- -
2,653,577 947,706
- -
1,201,781 1,457,662
133,143,756 131,693,765
114,243,791 114,499,672
5,754,287 21,278,458
24,654,251 38,472,551
0.731 0.659
18,025,234 25,339,796
-31,547,930 -6,208,133