0 - - - -
1 47,966.68 27,000.00 20,966.68 20,966.68
2 47,966.68 23,226.00 24,740.68 45,707.36
3 47,966.68 18,772.68 29,194.00 74,901.36
4 47,966.68 13,517.76 34,448.92 109,350.28
5 47,966.68 7,316.95 40,649.73 150,000.00
Sisa Kredit
150,000.00
129,033.32
104,292.65
75,098.65
40,649.73
0.00
Tahun
Jenis Biaya
1 2 3 4
A. Biaya Tidak Tetap 87,000.00 87,000.00 116,000.00 116,000.00
1. Bahan Baku 22,500.00 22,500.00 30,000.00 30,000.00
2. Bahan Pembantu 15,000.00 15,000.00 20,000.00 20,000.00
3. Upah Tenaga Kerja 22,500.00 22,500.00 30,000.00 30,000.00
4. Bahan Bakar Kayu 27,000.00 27,000.00 36,000.00 36,000.00
B. Biaya Tetap 78,000.00 78,000.00 78,000.00 78,000.00
5. Biaya Gaji 45,000.00 45,000.00 45,000.00 45,000.00
6. Biaya Umum 5,000.00 5,000.00 5,000.00 5,000.00
7. Biaya Penyusutan 20,000.00 20,000.00 20,000.00 20,000.00
8. Biaya Perawatan 8,000.00 8,000.00 8,000.00 8,000.00
Total Biaya 165,000.00 165,000.00 194,000.00 194,000.00
5
116,000.00
30,000.00
20,000.00
30,000.00
36,000.00
78,000.00
45,000.00
5,000.00
20,000.00
8,000.00
194,000.00
Tahun
No. Uraian
0 1 2 3
1. Pendapatan
a. Hasil Usaha - 300,000.00 300,000.00 400,000.00
b. Salvage Value - - - -
Gross Benefit - 300,000.00 300,000.00 400,000.00
2. Investasi Awal 147,000.00 - - -
3. Operating Cost - 165,000.00 165,000.00 194,000.00
Kredit Bank
a. Pokok Pinjam - 20,966.68 24,740.68 29,194.00
b. Bunga Bank - 27,000.00 23,226.00 18,772.68
Total Cost 147,000.00 212,966.68 212,966.68 241,966.68
4. Net Benefit -147,000.00 87,033.32 87,033.32 158,033.32
5. Pajak 15% - 13,055.00 13,055.00 23,705.00
6. Net Benefit -147,000.00 73,978.32 73,978.32 134,328.32
7. D.F 18% 1.0000 0.8475 0.7182 0.6086
Present Value (PV) -147,000.00 62,696.63 53,131.23 81,752.22
NPV = Total P.V. 197,158.28
4 5
400,000.00 400,000.00
- 50,000.00
400,000.00 450,000.00
- -
194,000.00 194,000.00
34,448.92 40,649.73
13,517.76 7,316.95
241,966.68 241,966.68
158,033.32 208,033.32
23,705.00 31,205.00
134,328.32 176,828.32
0.5158 0.4371
69,286.55 77,291.66
344,158.28
197,158.28
Tahun Net Benefit (Rp 000) D.F. 18% Present Value (Rp 000) D.F. % 34%
-147,000.00
55,210.02
41,198.53
82,692.51
41,668.64
40,935.76
114,705.46
344,158.28
2.34
1. Bangunan untuk tempat kerja dengan ukuran 10 × 20 m × Rp 50.000,00 Rp 10,000,000.00
4. Kendaraan Rp 150,000,000.00
Jumlah Rp 297,000,000.00
m^2
a. Biaya bahan baku per unit produksi diterima di tempat usaha diperhitungkan sebesar Rp 300,00
c. Upah tenaga kerja langsung diperhitungkan per unit produksi sebesar Rp 300,00
d. Biaya bahan kayu bakar dalam satu kali pembakaran sebesar Rp 9.000.000,00