PERHITUNGAN BIAYA
BIAYA AWAL
SARANA PRASARAN
No Kebutuhan Harga Jumlah
VARIABLE COST
Material (doz)
No Bahan Harga Satuaan
1 Silica Rp 5,000 kg
2 Feldspar Rp 2,670,000 ton
3 Kaolin Rp 200,000 sak (40kg)
4 Calcium Carbonat Rp 2,000 kg
5 Magnesium Oksida Rp 50,000,000 ton
Total
Total
Lain-lain (bulanan)
No Kebutuhan Harga Satuan
1 Air Rp 13,800 m3
2 Telepon dan Internet Rp 995,000 unit
3 Listrik Rp 1,467 Kwh
4 Sewa Papan Promosi Bilboard Rp 5,000,000 Unit
5 Cetak Brosur Rp 800 Lembar
6 ATK Rp 1,500,000 set
7 Solar Rp 5,500 liter
total
KESIMPULAN
1 Fix Cost Harga
Investasi Awal Rp 5,095,669,800
Pajak dan Perijinan Rp 45,691,000
Operasional Bulanan Rp 5,375,000
Gaji Karyawan Bulanan Rp 79,640,000
Total Rp 5,226,375,800
2 Variable Cost
Material Rp 126,890
Lain-lain Rp 51,141,599
Total Rp 51,268,489
3 Modal Awal Rp 5,277,644,289
HARGA JUAL
BIAYA AWAL
SARANA PRASARAN
Umur
Satuan Total Rencana
tahun Rp 1,750,000,000 5
Unit Rp 346,000,000 30
Unit Rp 480,000 5
Unit Rp 14,929,200 5
Unit Rp 4,300,000 5
set Rp 4,450,000 5
set Rp 25,500,000 5
Unit Rp 13,360,000 5
Unit Rp 2,360,000 5
Unit Rp 1,974,000 5
Unit Rp 2,316,600 5
Unit Rp 140,000,000 5
MESIN
Umur
Satuan Total Rencana
Unit Rp 200,000,000 10
Unit Rp 100,000,000 20
Unit Rp 700,000,000 20
Unit Rp 300,000,000 20
Unit Rp 200,000,000 15
Unit Rp 1,000,000,000 20
Unit Rp 40,000,000 15
Unit Rp 200,000,000 20
Unit Rp 50,000,000 15
Rp 5,095,669,800
RIABLE COST
Material (doz)
Kebutuhan Total
7.19 Rp 35,950
0.00606 Rp 16,180
0.275 Rp 55,000
0.38 Rp 760
0.00038 Rp 19,000
doz Rp 126,890
keping Rp 42,297
-lain (bulanan)
Jumlah Total
844.8 Rp 11,658,240
1 Rp 995,000
895.6 Rp 1,314,059
1 Rp 5,000,000
100 Rp 80,000
1 Rp 1,500,000
5562.6 Rp 30,594,300
Rp 51,141,599
HARGA JUAL
Biaya/Hari
Rp 23,591
Rp 212
Rp 179,167
Rp 2,654,667
Rp 1,704,720
Rp 4,562,356
Rp 1,659
BAB V
PEMBAHASAN
Grafik Permintaan
Rp195,000
Rp185,000
Rp180,000
Rp175,000
Rp170,000
800 900 1000 1100 1200 1300 1400 1500 1600 1700 1800 1900 2000 2100
Perminntaan (D)
Dari tabel diatas, maka dapat dihitung nilai elastisitas harga keramik dengan rumus :
𝜕�/�_1 :𝜕𝑃/𝑃_1
Elastisitas Harga =
𝜕𝑃= 𝑃_1−𝑃_2 𝜕�= �_2−�_1
𝜕𝑃=193000−180000 𝜕�=2000 − 1000
𝜕𝑃=13000 𝜕�=1000
1000/1000:13000
Elastisitas Harga = /193000
1/0.067
Elastisitas Harga =
1/0.067
P - P1
=
P2-P1
P - 193000
=
180000 193000
P - 193000
=
-13000
1000 𝑃 - 193000000 =
1000 𝑃 =
-
P =
P =
𝑃 a - b.
TR = PxD
TR = (a - b.D) x D
TR = aD - bD2
d TR
TR max = =
dD
d ( aD - bD2 )
=
dD
a - 2bD =
D =
=
=
TR max = 180000 D - 13 D2
TR max = 180000 (6924) - 13 (6924)2
TR max = Rp 671,018,688
5.3 Keuntungan Maksimum (Kmax)
FC = Rp 4,562,356
V = Rp 128,549
K = TR - TC
= (a - bD)D - (FC+VC)
= aD - bD2 - FC - V.D
= (a - V)D - bD2 - FC
dK
Kmax = =
dD
d (a - V)D - bD2 - FC
=
dD
a - V - 2bD =
D =
=
=
K = (a - V)D - bD2 - FC
= (168000 - 128549)(1979) - 12(1979)2 - 4562356
= Rp 50,261,409
TC = TR
0 = TR - TC
0 = (a - bD)D - (FC+VC)
= aD - bD2 - FC - V.D
= (a - V)D - bD2 - FC
= (180000 - 128549)D - 13D2 - 4562356
= 51451D - 13D2 - 4562356
3957.77D - D2 - 350950.46
= D2 - 3957.77D + 350950.46
a b c
5.5. Perhitungan Depresiasi dan Nilai Buku
5.5.1 Penentuan Nilai Depresiasi (D) Metode Garis Lurus
1 Depresiasi dan Nilai Buku Mesin Ball Mill
P = Rp 200,000,000
n= 5
UR = 10
s = Rp 100,000,000
D = Rp 20,000,000
Tabel 5.3. Analisa Depresiasi dan Nilai Buku Mesin Ball Mill
Nilai Buku Pada Akhir
Th Biaya Penyusutan
Tahun Ke-t
0 - Rp200,000,000
1 Rp20,000,000 Rp180,000,000
2 Rp20,000,000 Rp160,000,000
3 Rp20,000,000 Rp140,000,000
4 Rp20,000,000 Rp120,000,000
5 Rp20,000,000 Rp100,000,000
Grafik 5.3. Analisa Depresiasi dan Nilai Buku Mesin Ball Mill
Rp200,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Grafik 5.4. Analisa Depresiasi dan Nilai Buku Mesin Spray Dryer
Rp100,000,000
Rp80,000,000
Rp60,000,000
Rp40,000,000
Rp20,000,000
Rp0
0 1 2 3 4 5
Periode
Rp300,000,000
Rp250,000,000
Rp200,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Rp350,000,000
Rp200,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Rp1,000,000,000
Rp800,000,000
Rp600,000,000
Rp400,000,000
Rp200,000,000
Rp0
0 1 2 3 4 5
Periode
Grafik 5.9. Analisa Depresiasi dan Nilai Buku Mesin Virtual Sort
Grafik 5.10. Analisa Depresiasi dan Nilai Buku Mesin Calibre Sort
Rp200,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Depresiasi dan Nilai Buku
Mesin Calibre Sort
Rp250,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Rp50,000,000
Rp40,000,000
Rp30,000,000
Rp20,000,000
Rp10,000,000
Rp0
0 1 2 3 4 5
Periode
Rp200,000,000
Rp150,000,000
Rp100,000,000
Rp50,000,000
Rp0
0 1 2 3 4 5
Periode
Berikut adalah rekapitulasi analisa pendapatan yang diperoleh dari penjualan alat di akh
investasi:
Tabel 5.13. Analisa Pendapatan Jual Lagi Alat
No Barang Harga Jual Lagi Jumlah
1 Ball Mill Rp 100,000,000 1
2 Spray Dryer Rp 75,000,000 1
3 Press Rp 525,000,000 1
4 Horizontal Dryer Rp 225,000,000 1
5 Glazing Rp 133,333,333 1
6 Kiln Rp 750,000,000 1
7 Virtual Sort Rp 26,666,667 1
8 Calibre Sort Rp 150,000,000 1
9 Packaging Rp 33,333,333 1
10 Pick Up L300 Rp 144,166,667 2
Total Nilai Jual Lagi Alat
Rp50,000,000,000 Pendapata n
Rp- Bi aya Pengel uaran
0 1 2 3 4 5
Rp(50,000,000,000)
Rp(100,000,000,000)
Rp(150,000,000,000)
Periode
PP =(𝑛−1)+
(𝑐𝑓−∑_(𝑛+1)^(𝑛−1)▒�_𝑛 )(1/�_𝑛 )
PP =(3−1)+
((17,281,556,000−138,996,000,000)X(1/144,611,438,400))
PP = 1.16 tahun
ir = 5.00%
IP = Po Pendapatan / Po Pengeluaran
= Rp. 608,804,107,472 / Rp. 547,415,363,721
= 1.1121 -->
coba
i = 15.320163169%
maka
ir = 13.0589834990196%
Pada sub bab 5.7.3 Perhitungan Net Present Value dengan nilai i=7% didapatkan selisih nilai pr
pengeluaran dan pendapatan sebesar Rp. 61,383,743,751,- sedangkan pada sub bab 5.7.6. Perhitunga
Rate of Return (IRR) dengan nilai i = 6.5% mendapatkan selisih Net Present Value sebesar Rp. 117,7
Perubahan nilai suku bunga dua kali lipat mengakibatkan selisih sebesar Rp. 56,354,647,339,- , ini m
bahwa usaha ini sangat sensitif terhadap perubahan nilai suku bunga.
V
HASAN
D - D1
D2 - D1
D - 1000
2000 1000
D - 1000
1000
-13000 � -13000000
-13000 � +
180000000
-13 +
� 180000
180000 -13 �
a - b. D
a= 1
b= -3957.77
c= 350950.46
0 (−𝑏 ± √(𝑏^2−4𝑎𝑐))/2𝑎
D1,2 =
0
0
Grafik 5.2. Total Biaya dan Pendapatan terhadap Pe
0
a-v Grafik Total Biaya dan Pendapatan
2b
Rp600,000,000
51450.76
26
1979 Rp500,000,000
Rp400,000,000
Harga (Rp.)
Rp300,000,000
Rp200,000,000
Rp100,000,000
Rp0
0 500 1000 1500 2000
Permintaan (D0
ku
3 4 5
uku
3 4 5
ku
3 4 5
4 5
4 5
ku
3 4 5
u
3 4 5
ku
3 4 5
4 5
u
4 5
ku
3 4 5
u
4 5
Satuan Total
unit Rp 100,000,000
unit Rp 75,000,000
unit Rp 525,000,000
unit Rp 225,000,000
unit Rp 133,333,333
unit Rp 750,000,000
unit Rp 26,666,667
unit Rp 150,000,000
unit Rp 33,333,333
unit Rp 288,333,333
i Alat Rp 2,306,666,667
Sataun Total
tahun Rp 1,750,000,000
Unit Rp 346,000,000
Unit Rp 480,000
Unit Rp 14,929,200
Unit Rp 4,300,000
set Rp 4,450,000
set Rp 25,500,000
Unit Rp 13,360,000
Unit Rp 2,360,000
Unit Rp 1,974,000
Unit Rp 2,316,600
Unit Rp 140,000,000
Unit Rp 200,000,000
Unit Rp 100,000,000
Unit Rp 700,000,000
Unit Rp 300,000,000
Unit Rp 200,000,000
Unit Rp 1,000,000,000
Unit Rp 40,000,000
Unit Rp 200,000,000
Unit Rp 50,000,000
- Rp 1,070,000
- Rp 2,500,000
- Rp 10,500,000
- Rp 10,686,000
- Rp 1,650,000
- Rp 11,500,000
- Rp 3,460,000
- Rp 4,325,000
Rp 12,000,000
Rp 12,000,000
Rp 14,000,000
Rp 6,000,000
Rp 8,000,000
Rp 16,000,000
Rp 4,000,000
Rp 8,000,000
bulan Rp 54,000,000
bulan Rp 48,000,000
bulan Rp 48,000,000
bulan Rp 48,000,000
bulan Rp 48,000,000
bulan Rp 36,000,000
bulan Rp 36,000,000
bulan Rp 36,000,000
Sataun Total
bulan Rp 36,000,000
bulan Rp 18,000,000
bulan Rp 18,000,000
bulan Rp 18,000,000
bulan Rp 29,520,000
bulan Rp 30,000,000
kg Rp 30,845,100,000
ton Rp 13,882,611,600
sak (40kg) Rp 47,190,000,000
kg Rp 652,080,000
ton Rp 16,302,000,000
m3 Rp 139,898,880
unit Rp 11,940,000
Kwh Rp 15,768,711
Unit Rp 60,000,000
Lembar Rp 960,000
set Rp 18,000,000
liter Rp 367,131,600
ha Rp 115,210,371,591
Rp 110,076,795,791
Rp 17,281,556,000
Pembayaran Tiap Akhir Jumlah Pinjaman Uang
Tahun Tiap Akhir Tahun
Rp - Rp 17,281,556,000
Rp 4,666,020,120 Rp 13,825,244,800
Rp 4,666,020,120 Rp 10,368,933,600
Rp 4,666,020,120 Rp 6,912,622,400
Rp 4,666,020,120 Rp 3,456,311,200
Rp 4,666,020,120 Rp -
w
Pendapata n
Bi aya Pengel uaran
4 5
Komulatif
Rp (97,928,815,591)
Rp (64,343,591,263)
Rp (27,978,446,934)
Rp 11,222,215,794 Payback Periods
Rp 53,315,107,291
Rp 102,684,155,464
611,438,400))
Hasil
Rp 17,281,556,000
Rp 589,980,332,658
Rp 1,542,218,814
Rp 608,804,107,472
Hasil
Rp 115,210,371,591
Rp 432,204,992,129
Rp 547,415,363,721
Hasil
Rp 148,481,656,550
Hasil
Rp 133,509,513,206
50 / Rp. 133,509,513,206
Layak
72 / Rp. 547,415,363,721
Layak
Hasil
Rp 17,281,556,000
Rp 478,606,193,044
Rp 1,060,568,305
Rp 496,948,317,350
Hasil
Rp 115,210,371,591
Rp 366,214,560,514
Rp 15,523,385,245
Rp 496,948,317,350
Rp (0)
Hasil
Rp 17,281,556,000
Rp 599,698,488,405
Rp 1,578,762,661
Rp 618,558,807,066
Hasil
Rp 115,210,371,591
Rp 366,214,560,514
Rp 19,390,483,871
Rp 500,815,415,976
Rp 117,743,391,090
doz
doz
Total Biaya dan Pendapatan terhadap Permintan
VC TC FC
Rp - Rp 4,562,356 Rp 4,562,356
Rp 11,569,431 Rp 16,131,787 Rp 4,562,356
Rp 167,114,010 Rp 171,676,366 Rp 4,562,356
Rp 254,398,943 Rp 258,961,299 Rp 4,562,356
Rp 359,937,868 Rp 364,500,224 Rp 4,562,356
Rp 514,196,954 Rp 518,759,310 Rp 4,562,356
TR
0 VC
TC
FC
0
0 500 1000 1500 2000 2500 3000 3500 4000 4500
Permintaan (D0
SUKU BUNGA BANK
Tanggal BI Rate
### 6.50%
### 6.50%
### 6.75%
### 6.75%
### 6.75%
### 7.00%
### 7.25%
### 7.50%
### 7.50%
### 7.50%
### 7.50%
### 7.50%
Rata Rata 7.08%
7.00%
Tabel Faktor Kompon
i= 7%
Unit Tahunan
FV PV SFF CRF FV PV
Tahun
Cash Flow
Rp200,000,000,000
Rp150,000,000,000
Rp100,000,000,000
Rp50,000,000,000
Rp-
1 2 3 4 5 6
Rp(50,000,000,000)
Rp(100,000,000,000)
Rp(150,000,000,000)
Col umn C Col umn D
Rp (97,928,815,591)
Rp (73,675,631,503) 0
Rp (46,642,527,414) 1.02
Rp (16,773,904,926) 1.02
Rp 15,986,946,331 1.02
Rp 53,860,912,597 1.02
5 6
5.5. Perhitungan Depresiasi dan Nilai Buku
5.5.1 Penentuan Nilai Depresiasi (D) Metode Garis Lurus
1 Depresiasi dan Nilai Buku Mesin Ball Mill
P= Rp200,000,000
n= 5
UR = 10
s= Rp100,000,000
D= Rp20,000,000
0 Rp0 Rp200,000,000
1 Rp20,000,000 Rp180,000,000
2 Rp20,000,000 Rp160,000,000
3 Rp20,000,000 Rp140,000,000
4 Rp20,000,000 Rp120,000,000
5 Rp20,000,000 Rp100,000,000
200000000
150000000
100000000
50000000
0
1 2 3 4 5 6
Periode (Tahun)
2 Depresiasi dan Nilai Buku Mesin Spray Dryer
P= Rp100,000,000
n= 5
UR = 20
s= Rp75,000,000
D= Rp5,000,000
0 Rp0 Rp100,000,000
1 Rp5,000,000 Rp95,000,000
2 Rp5,000,000 Rp90,000,000
3 Rp5,000,000 Rp85,000,000
4 Rp5,000,000 Rp80,000,000
5 Rp5,000,000 Rp75,000,000
120000000
100000000
Nilai buku taahun ke-t (Rp)
80000000
60000000
40000000
20000000
0
1 2 3 4 5 6
Periode (Tahun)
3 Depresiasi dan Nilai Buku Mesin Press
P= Rp700,000,000
n= 5
UR = 20
s= Rp525,000,000
D= Rp35,000,000
0 Rp0 Rp700,000,000
1 Rp35,000,000 Rp665,000,000
2 Rp35,000,000 Rp630,000,000
3 Rp35,000,000 Rp595,000,000
4 Rp35,000,000 Rp560,000,000
5 Rp35,000,000 Rp525,000,000
800000000
700000000
Nilai buku taahun ke-t (Rp)
600000000
500000000
400000000
300000000
200000000
100000000
0
1 2 3 4 5 6
Periode (Tahun)
4 Depresiasi dan Nilai Buku Mesin Horizontal Dryer
P= Rp300,000,000
n= 5
UR = 20
s= Rp225,000,000
D= Rp15,000,000
0 Rp0 Rp300,000,000
1 Rp15,000,000 Rp285,000,000
2 Rp15,000,000 Rp270,000,000
3 Rp15,000,000 Rp255,000,000
4 Rp15,000,000 Rp240,000,000
5 Rp15,000,000 Rp225,000,000
350000000
300000000
Nilai buku taahun ke-t (Rp)
250000000
200000000
150000000
100000000
50000000
0
1 2 3 4 5 6
Periode (Tahun)
5 Depresiasi dan Nilai Buku Mesin Glazzing
P= Rp200,000,000
n= 5
UR = 15
s= Rp133,333,333
D= Rp13,333,333.33
0 Rp0 Rp200,000,000
1 Rp13,333,333 Rp186,666,667
2 Rp13,333,333 Rp173,333,333
3 Rp13,333,333 Rp160,000,000
4 Rp13,333,333 Rp146,666,667
5 Rp13,333,333 Rp133,333,333
250000000
Nilai buku taahun ke-t (Rp)
200000000
150000000
100000000
50000000
0
1 2 3 4 5 6
Periode (Tahun)
6 Depresiasi dan Nilai Buku Mesin Kiln
P= Rp1,000,000,000
n= 5
UR = 20
s= Rp750,000,000
D= Rp50,000,000
0 Rp0 Rp1,000,000,000
1 Rp50,000,000 Rp950,000,000
2 Rp50,000,000 Rp900,000,000
3 Rp50,000,000 Rp850,000,000
4 Rp50,000,000 Rp800,000,000
5 Rp50,000,000 Rp750,000,000
1200000000
1000000000
Nilai buku taahun ke-t (Rp)
800000000
600000000
400000000
200000000
0
1 2 3 4 5 6
Periode (Tahun)
Nilai Depresiasi Mesin Virtual Sort
p = Rp40,000,000
n = 5
ur = 15
s = Rp26,666,667
D = Rp2,666,666.67
0 Rp0 Rp40,000,000
1 Rp2,666,667 Rp37,333,333
2 Rp2,666,667 Rp34,666,667
3 Rp2,666,667 Rp32,000,000
4 Rp2,666,667 Rp29,333,333
5 Rp2,666,667 Rp26,666,667
45000000
40000000
Nilai buku taahun ke-t (Rp)
35000000
30000000
25000000
20000000
15000000
10000000
5000000
0
1 2 3 4 5 6
Periode (Tahun)
p = Rp40,000,000
n = 5
ur = 15
s = Rp26,666,667
D = Rp2,666,666.67
Akhir Nilai Buku Pada Akhir
Biaya Penyusutan
Tahun ke-t Tahun Ke-t
0 Rp0 Rp40,000,000
1 Rp2,666,667 Rp37,333,333
2 Rp2,666,667 Rp34,666,667
3 Rp2,666,667 Rp32,000,000
4 Rp2,666,667 Rp29,333,333
5 Rp2,666,667 Rp26,666,667
45000000
40000000
Nilai buku taahun ke-t (Rp)
35000000
30000000
25000000
20000000
15000000
10000000
5000000
0
1 2 3 4 5 6
Periode (Tahun)
No Barang Nilai
1 Ball Mill Rp100,000,000
2 Spray Dryer Rp75,000,000
3 Press Rp525,000,000
4 Horizontal Dryer Rp225,000,000
5 Glazing Rp133,333,333
6 Kiln Rp750,000,000
7 Virtual Sort Rp26,666,667
8 Calibre Sort Rp150,000,000
9 Packaging Rp26,666,667
10 Pick Up L300 Rp151,375,000
Rp2,163,041,667
Nilai Depresiasi Mesin Calibre Sort
p = Rp200,000,000
n = 5
UR = 20
s = Rp150,000,000
D = Rp10,000,000
0 Rp0 Rp200,000,000
1 Rp10,000,000 Rp190,000,000
2 Rp10,000,000 Rp180,000,000
3 Rp10,000,000 Rp170,000,000
4 Rp10,000,000 Rp160,000,000
5 Rp10,000,000 Rp150,000,000
250000000
Nilai buku taahun ke-t (Rp)
200000000
150000000
100000000
50000000
0
1 2 3 4 5 6
Periode (Tahun)
p = Rp173,000,000
n = 5
ur = 40
s = Rp151,375,000
D = Rp4,325,000.00
Akhir Nilai Buku Pada Akhir
Biaya Penyusutan
Tahun ke-t Tahun Ke-t
0 Rp0 Rp173,000,000
1 Rp4,325,000 Rp168,675,000
2 Rp4,325,000 Rp164,350,000
3 Rp4,325,000 Rp160,025,000
4 Rp4,325,000 Rp155,700,000
5 Rp4,325,000 Rp151,375,000
45000000
40000000
Nilai buku taahun ke-t (Rp)
35000000
30000000
25000000
20000000
15000000
10000000
5000000
0
1 2 3 4 5 6
Periode (Tahun)
Ball Mill 200000000 1 Unit 200000000 10
Spray Drye 100000000 1 Unit 100000000 20
Press 700000000 1 Unit 700000000 20
Horizontal 300000000 1 Unit 300000000 20
Glazing 200000000 1 Unit 200000000 15