ANALISA EKONOMI
Pengadaaan Peralatan =
Mulai Konstruksi =
Lama Konstruksi =
Mulai Beroperasi =
D.1. HARGA PERALATAN
Harga peralatan pada perhitungan analisa ekonomi m
kan dari website http://matche.com/EquipCost/
n xy y x
m
n x 2 ( x ) 2
x 2 y xy x
c
n x 2 ( x ) 2
1800
1600
1400 f(x) = 48.4654545455x - 95918.7836363667
R² = 0.9695918047
1200
Indeks Harga
1000
800
600
400
200
0
2000 2002 2004 2006 2008
Tahun
Contoh Perhitun
1 Tangki penyimpanan
Jumlah = 1
Harga tahun 2014 =
Harga tahun 2019 =
Kapasitas produk
FCI =
=
D.4.1.2 Modal Kerja (Working Capital Investement, WCI)
WCI
TCI
85 % TCI
TCI
WCI
Jadi :
Modal tetap (FCI)
Modal kerja (WCI)
Total Investasi (TCI)
Sehingga : DPC :
FC :
POC :
MC :
GE :
TPC :
Lebih dari
Pajak Pendapatan (pasal 17 ayat 2 UU PPh no.17, 2000)
D.4.3.2 Investasi
Investasi total pabrik tergantung pada masa konstruksi. Investasi yang berasal dari
modal sendiri akan habis pada tahun pertama konstruksi. Nilai modal sendiri tidak
terpengaruh oleh inflasi dan bunga bank. Sehingga modal sendiri pada masa akhir masa
konstruksi adalah tetap.
Untuk modal pinjaman dari bank total pinjaman pada akhir masa konstruksi adalah
sebagai berikut :
=
Keterangan :
n =
CF =
i =
Tabel D.10 Trial Laju Bunga (i)
1 74,041,798,641.52 0.7281052789
2 80,210,507,040.69 0.5301372972
3 90,693,741,178.55 0.3859957646
4 88,849,758,920.17 0.2810455539
5 87,005,776,661.79 0.2046307514
6 85,161,794,403.41 0.1489927303
7 83,317,812,145.03 0.1084823935
8 81,473,829,886.65 0.0789866033
9 79,629,847,628.27 0.0575105629
10 106,758,452,066.34 0.0418737444
WCI
Total
EROR 0
Dari data diatas diperoleh :
IRR 37.34%
Kapasitas = Rp
Biaya tetap = Rp
Pengeluaran total = Rp
Biaya Produksi Total = Rp
Penjualan Total = Rp
BEP = (FC+0,3SVC)
x
(S-0,7SVC-VC)
= 54.13 %
180,000,000,000.00
160,000,000,000.00
140,000,000,000.00
180,000,000,000.00
160,000,000,000.00
140,000,000,000.00
120,000,000,000.00
100,000,000,000.00
Biaya (Rp)
FC
80,000,000,000.00 TPC
TS
60,000,000,000.00
40,000,000,000.00
20,000,000,000.00
-
0% 20% 40% 60% 80% 100% 120%
Kapasitas
APPENDIKS D
ANALISA EKONOMI
2020
2021
2 tahun
2024
𝑑𝑒𝑘𝑠
index harga
gradien
tahun
konstanta
iran Indeks Harga dengan Least Square
x2 y2 xy
4004001 1196617.21 2188893.9
4008004 1219257.64 2210608.4
4012009 1262476.96 2250570.8
4016016 1388862.25 2361714
4020025 1548780.25 2495222.5
4024036 1695985.29 2612413.8
4028049 1885952.89 2756213.1
4032064 2100470.49 2910194.4
4036081 2156785.96 2950417.4
4040100 2124014.76 2929374
4044121 2360832.25 3089901.5
44264506 18940035.95 28755523.8
y x 58643.1999999881
=
x ) 2 1210
xy x
= -116061728.200073
x ) 2 1210
Col umn D
Li near (Col umn D)
Tahun
Harga peralatan proses pada perhitungan analisa ekonomi ini merupakan harga yang
diperoleh dari Buku Timmerhaus 5th ed.
Contoh Perhitungan :
buah
$ 364400
indeks tahun 2020
indeks tahun 2014
1980.30
1690
$ 427118.703055914
bel D.3
Sitrat
Nama Alat Jumlah
1
1
1
1
1
1
1
2
1
2
2
1
1
1
1
1
al 19
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
8,000,000
5,000,000
8,000,000
8,000,000
8,000,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,000,000
1,800,000
1,700,000
Total
a sebulan = Rp
a setahun = Rp
= Rp 49,6
= 33.33 ton/hari
33330 kg/hari
= 1 kg/kantong
= 33330 buah/hari
Kebutuhan/hari kebutuhan/tahun
33330.00 9,999,000.00
33330.00 9,999,000.00
sehingga harga
Kapasitas (ton/tahun)
10,000.00
tahun = Rp
36% x
47% x
68% x
11% x
18% x
10% x
70% x
Total Biaya Langsung (DC)
ervisi 33% x
uksi 41% x
ses 4% x
ktor 22% x
uga 44% x
Indirect Cost (IC)
DC + IC
Rp 211,427,371,515
= 15% x TCI
= FCI + WCI
= Rp 211,427,371,515
= Rp 248,738,084,135.44
= Rp 37,310,712,620.32
= Rp 211,427,371,515
= Rp 37,310,712,620.32
= Rp 248,738,084,135
C)
18%
20%
5%
10%
10%
2.0%
ksi langsung ( DPC ) =
10%
2%
1.0%
10%
2%
10%
5%
Rp 72,639,956,633.33
Rp 27,485,558,296.97
Rp 7,287,134,976.63
Rp 107,412,649,906.93
Rp 12,388,129,460.27
Rp 72,871,349,766
= 60%
= 40%
= 11% per tahun
= 4.32% per tahun
, sebesar =
presiasi sebesar =
= 60%
= 80%
= 100%
Rp 50,000,000
Rp 50,000,000 -
100000000
17, 2000)
= TPC -
= Rp 51,728,612,615
harga penjualan :
i= 0.37
Net Present Value
Rp 53,910,224,451.18
Rp 42,522,581,408.19
Rp 35,007,399,973.17
Rp 24,970,829,706.40
Rp 17,804,057,453.02
Rp 12,688,488,266.31
Rp 9,038,515,679.26
Rp 6,435,341,084.39
Rp 4,579,557,357.58
Rp 4,470,376,135.63
37,310,712,620.32
248,738,084,135.44
POT)
, maka dihitung akumulasi modal
= 2.6944608914 tahun
25000 ton/tahun
27,485,558,296.97
40,298,033,498.03
72,871,349,766.27
169,983,000,000.00
100 %
100%
27,485,558,296.97
135,832,476,315.77
169,983,000,000.00
FC
TPC
TS
pasitas
58643.1999999881
= 48.4654545454
1210
-116061728.200073 = -95918.7836364242
1210
Col umn D
Li near (Col umn D)
ng
x $ 364400
32,269,134,846.63
(Tabel 6.1 Coulson & Richardson)
an Jumlah Total
Karyawan (Rp)
00 2 120,000,000
00 1 50,000,000
00 2 36,000,000
00 1 20,000,000
00 1 20,000,000
00 1 20,000,000
00 1 20,000,000
00 1 12,000,000
00 1 12,000,000
00 1 12,000,000
00 1 12,000,000
00 1 12,000,000
00 1 12,000,000
00 1 12,000,000
0 2 16,000,000
0 4 20,000,000
0 1 8,000,000
0 3 24,000,000
0 3 24,000,000
0 10 35,000,000
0 10 35,000,000
0 40 140,000,000
0 6 21,000,000
0 10 35,000,000
0 3 7,500,000
0 3 7,500,000
0 3 7,500,000
0 3 7,500,000
0 3 7,500,000
0 6 12,000,000
0 5 9,000,000
0 4 6,800,000
135 793,300,000
793,300,000
9,519,600,000.00
Rp 41,949,875,300.62
A.1 Rp 15,101,955,108.22
A.1 Rp 19,716,441,391.29
A.1 Rp 28,525,915,204.42
A.1 Rp 4,614,486,283.07
A.1 Rp 7,550,977,554.11
A.1 Rp 4,194,987,530.06
A.1 Rp 29,364,912,710.43
Rp 151,019,551,082.23
A.1 Rp 13,843,458,849.20
A.1 Rp 17,199,448,873.25
A.1 Rp 1,677,995,012.02
A.1 Rp 9,228,972,566.14
A.1 Rp 18,457,945,132.27
60,407,820,432.89
Production Cost, TPC )
Rp 149,242,850,481.27
Rp 99,495,233,654.18
= DPC + FC + POC
Rp 49,606,970,400.0
Rp 9,519,600,000.00
x A.2 Rp 1,713,528,000.00
x TPC 0.20 ×
x FCI Rp 10,571,368,575.76
x A.5 Rp 1,057,136,857.58
x A.2 Rp 171,352,800
x TPC 0.02 ×
TPC Rp 72,639,956,633.3
x FCI Rp 21,142,737,151.51
x FCI Rp 4,228,547,430.30
x FCI Rp 2,114,273,715.15
Rp 27,485,558,296.97
x TPC = 10%
x TPC = 2%
x TPC = 10%
x TPC = 5%
= 17%
TPC
Gross Earning
Gross earning atau laba kotor = Total penjualan - Total production cost
Rp97,111,650,234
= 15.00%
100000000 = 25.00%
= 35.00%
Depresiasi
Jumlah (Rp)
74,621,425,241
82,829,782,017
17,319,632,798
174,770,840,056
+ Modal sendiri
Rp Rp 169,983,000,000
=
=
=
=
Harga Total (US$), 2020
196212.04964753
114515.634710655
60363.9220839176
72671.1294990852
108069.002255091
437198.891986432
97871.6018253809
66107.2855443291
540
181208.977750945
56964.7886073475
540
5157.3059644512
461813.306816768
5977.7864587957
427118.703055914
2,292,330.39
-
Total
(Rp)
120,000,000
50,000,000
36,000,000
20,000,000
20,000,000
20,000,000
20,000,000
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
12,000,000
16,000,000
20,000,000
8,000,000
24,000,000
24,000,000
35,000,000 =
35,000,000
140,000,000
21,000,000
35,000,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
12,000,000
9,000,000
6,800,000
793,300,000
)
49,606,970,400.00
49,606,970,400.00
l penjualan (Rp/tahun)
4,999,500,000.00
2,999,700,000.00
ng dihasilkan (kantong/tahun)
9,999,000.00
Harga (Rp/kg) Penjualan (Rp/tahun)
25000 249,975,000,000.00
49,606,970,400.00
TPC
TPC
72,639,956,633.33 + 0,22 TPC
x TPC
x TPC
x TPC
x TPC
x TPC
TPC
TPC
TPC
TPC
-
2015
2016
2 tahun
2018
#REF!
-
-
-
CASH FLOW
Modal Sendiri
Tahun ke Kapasitas
Pengeluaran Penyesuaian(ie) Jumlah
1 2 3
-2 0% 74,621,425,240.63 74,621,425,240.63
-1 0% 74,621,425,240.63 3,223,645,570.40 77,845,070,811.03
0 0% 6,586,552,629.43 6,586,552,629.43
1 60%
2 80%
3 100%
4 100%
5 100%
6 100%
7 100%
8 100%
9 100%
10 100%
INVESTASI
Modal Pinjaman
Akumulasi Pengeluaran Bunga Jumlah
4 5 6 7
74,621,425,240.63 49,747,616,827.09 49,747,616,827.09
152,466,496,051.66 49,747,616,827.09 5,223,499,766.84 54,971,116,593.93
159,053,048,681.09 10,995,467,009.21 10,995,467,009.21
Investasi Total Sisa Pinjaman
Pengembalian
Akumulasi (4 ) + ( 8 ) Pinjaman (11-10)
8 9 10 11
49,747,616,827.09 124,369,042,067.72
104,718,733,421.02 257,185,229,472.68
115,714,200,430.23 274,767,249,111.32 0 270,180,550,678.34
27,018,055,067.83 243,162,495,610.50
27,018,055,067.83 216,144,440,542.67
27,018,055,067.83 189,126,385,474.84
27,018,055,067.83 162,108,330,407.00
27,018,055,067.83 135,090,275,339.17
27,018,055,067.83 108,072,220,271.34
27,018,055,067.83 81,054,165,203.50
27,018,055,067.83 54,036,110,135.67
27,018,055,067.83 27,018,055,067.83
27,018,055,067.83 -
Hasil Penjualan Biaya Operasi Depresiasi
12 13 14
0 0 0
101,989,800,000.00 65,008,150,811.28 21,142,737,151.51
135,986,400,000.00 86,677,534,415.04 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
169,983,000,000.00 108,346,918,018.81 21,142,737,151.51
Bunga Laba
dari sisa Sebelum pajak Pajak
Pinjaman (12)-(13)+(14)+(15) (UU no17/2000 ps.17)
15 16 17
0 0 0
28,368,957,821.23 86,493,344,161.46 33,594,282,671
25,532,062,039.10 95,983,664,775.57 36,915,894,886
22,695,166,256.98 105,473,985,389.69 35,922,981,363
19,858,270,474.86 102,637,089,607.57 34,930,067,839
17,021,374,692.74 99,800,193,825.44 33,937,154,315
14,184,478,910.61 96,963,298,043.32 32,944,240,791
11,347,583,128.49 94,126,402,261.20 31,951,327,268
8,510,687,346.37 91,289,506,479.08 30,958,413,744
5,673,791,564.25 88,452,610,696.95 29,965,500,220
2,836,895,782.12 85,615,714,914.83 0
Actual Cash flow Net Cash Flow
Sesudah pajak
(16) - (17) (18) + (14) (19) - (10)
18 19 20
0 0
52,899,061,490.01 74,041,798,641.52 Rp95,184,535,793
59,067,769,889.18 80,210,507,040.69 Rp101,353,244,192
69,551,004,027.04 90,693,741,178.55 Rp111,836,478,330
67,707,021,768.66 88,849,758,920.17 Rp109,992,496,072
65,863,039,510.28 87,005,776,661.79 Rp108,148,513,813
64,019,057,251.90 85,161,794,403.41 Rp106,304,531,555
62,175,074,993.52 83,317,812,145.03 Rp104,460,549,297
60,331,092,735.14 81,473,829,886.65 Rp102,616,567,038
58,487,110,476.76 79,629,847,628.27 Rp100,772,584,780
85,615,714,914.83 106,758,452,066.34 Rp127,901,189,218
Err:523
Akumulasi
Err:523
0.00
95,184,535,793.03
196,537,779,985.24
308,374,258,315.30
418,366,754,386.99
526,515,268,200.29
632,819,799,755.22
737,280,349,051.77
839,896,916,089.93
940,669,500,869.72
1,068,570,690,087.58