INVESTASI

NO JENIS INVESTASI QTY SAT HARGA/SAT TOTAL HARGA

I BANGUNAN 1 PAKET Rp 180,000,000.00 Rp 180,000,000.00

II BARANG PENDUKUNG LAINNYA 1 PAKET Rp 150,000,000.00 Rp 150,000,000.00
TOTAL BIAYA Rp 330,000,000.00

BIAYA OPERASIONAL
NO DESKRIPSI VOL SATUAN HARGA SAT TOTAL BIAYA / BULAN
I BIAYA MARKETING
BIAYA CETAK SPANDUK PINGGIR JALAN
1 20 M2 Rp 20,000.00 Rp 400,000.00
UKURAN 1 X 5 M
2 BIAYA BANNER INDOOR 20 M2 Rp 10,000.00 Rp 200,000.00
3 BIAYA STICKER 20 M2 Rp 10,000.00 Rp 200,000.00
4 BIAYA NEON BOX INDOOR OUTDOOR 20 M2 Rp 10,000.00 Rp 200,000.00
5 BIAYA DESAIN SOFTCOPY 4 EA Rp 10,000.00 Rp 40,000.00
6 BIAYA LISTRIK MARKETING 1 Ls Rp 250,000.00 Rp 250,000.00
SUB TOTAL Rp 1,290,000.00
II BIAYA PURCHASING

1 BIAYA BAHAN BAKU MAKANAN 1 Ls Rp 22,000,000.00 Rp 22,000,000.00

2 BIAYA BAHAN BAKU MINUMAN 1 Ls Rp 25,000,000.00 Rp 25,000,000.00

SUB TOTAL Rp 47,000,000.00

BIAYA PERENCANAAN PROSES
III PRODUKSI DAN PRODUKSI, BIAYA
PERSEDIAAN
1 BIAYA SIMPAN LISTRIK 1 Ls Rp 800,000.00 Rp 800,000.00
SUB TOTAL Rp 800,000.00
IV BIAYA PACKING
1 BIAYA BUNGKUS MAKANAN 0 BUNGKUS Rp 1,000.00 Rp -
 3 BIAYA BUNGKUS MINUMAN JUS 0 BUNGKUS Rp 1,000.00 Rp -
SUB TOTAL Rp -
V BIAYA PERGUDANGAN

1 TIDAK ADA BIAYA PERGUDANGAN Rp -

SUB TOTAL Rp -
VI BIAYA DISTRIBUSI

1 TIDAK ADA BIAYA DISTRIBUSI Rp -

BIAYA DISTRIBUSI ADA JIKA SUDAH ADA

2 PROGRAM PENGIRIMAN VIA DELIVERY Rp -
SERVICE
SUB TOTAL Rp -
VII BIAYA SDM
1 BIAYA GAJI KARYAWAN 5 PR Rp 3,913,078.00 Rp 19,565,390.00
2 BIAYA GAJI MANAGER 1 PR Rp 5,000,000.00 Rp 5,000,000.00
BIAYA BPJS KESEHHATAN DAN
3
KETENAGAKERJAAN
BPJS Ketenagakerjaan :
0.89% - Jaminan Kecelakaan Kerja (JKK) 6 PR Rp 34,826.39 Rp 208,958.37
0.3% - Jaminan Kematian (JKM) 6 PR Rp 11,739.23 Rp 70,435.40
3.7% - Jaminan Hari Tua (JHT) 6 PR Rp 144,783.89 Rp 868,703.32
2.0% - Jaminan Pensiun 6 PR Rp 78,261.56 Rp 469,569.36
4.0% BPJS Kesehatan 6 PR Rp 156,523.12 Rp 939,138.72
Rp 27,122,195.17
VIII BIAYA KEUANGAN
1 BIAYA BUNGA BANK 1 Ls Rp 1,000,000.00 Rp 1,000,000.00
2 BIAYA DEPRESIASI BANGUNAN 1 Ls Rp 15,000,000.00 Rp 15,000,000.00
3 BIAYA DEPRESIASI LAIN-LAIN 1 Ls Rp 12,500,000.00 Rp 12,500,000.00
SUB TOTAL Rp 28,500,000.00
IX BIAYA MAINTENANCE
1 BIAYA PERBAIKAN REGULATOR 1 Ls Rp 10,000.00 Rp 10,000.00
2 BIAYA PERBAIKAN KOMPOOR GAS 1 Ls Rp 10,000.00 Rp 10,000.00
 3 BIAYA PERBAIKAN ALAT PEMASAK AYAM 1 Ls Rp 10,000.00 Rp 10,000.00
4 BIAYA PERBAIKAN KULKAS 1 Ls Rp 10,000.00 Rp 10,000.00
5 BIAYA PERBAIKAN FREEZER 1 Ls Rp 10,000.00 Rp 10,000.00
6 BIAYA PERBAIKAN KENDARAAN DINAS 1 Ls Rp 50,000.00 Rp 50,000.00
SUB TOTAL Rp 100,000.00
X BIAYA QUALITY ASSURANCE
1 BIAYA PROSEDUR ADMINISTRASI 1 Ls Rp 25,000.00 Rp 25,000.00
2 BIAYA TINTA 2 Ls Rp 25,000.00 Rp 50,000.00
3 BIAYA KERTAS 1 Ls Rp 20,000.00 Rp 20,000.00
4 BIAYA ALAT INFORMASI SEPERTI DINDNG 1 Ls Rp 25,000.00 Rp 25,000.00
SUB TOTAL Rp 120,000.00
XI BIAYA SAFETY
1 BIAYA ALAT PEMADAM KEBAKARAN 1 Ls Rp 40,000.00 Rp 40,000.00
2 BIAYA KARUNG GONI COKLAT 1 Ls Rp 15,000.00 Rp 15,000.00
3 BIAYA PENGECEKAN BERKALA 1 Ls Rp 40,000.00 Rp 40,000.00
4 BIAYA SAMPAH 1 Ls Rp 150,000.00 Rp 150,000.00
5 BIAYA KEAMANAN 1 Ls Rp 100,000.00 Rp 100,000.00
6 BIAYA PARKIR 1 Ls Rp 100,000.00 Rp 100,000.00
SUB TOTAL Rp 445,000.00
XII BIAYA RISET & DEVELOPMENT
1 BIAYA PERCOBAAN MENU BARU 1 Ls Rp 100,000.00 Rp 100,000.00
2 BIAYA PERBAIKAN SISTEM KREBO 1 Ls Rp 50,000.00 Rp 50,000.00
SUB TOTAL Rp 150,000.00
XIII BIAYA INFORMATION TECHNOLOGY
1 KOMPUTER 2 Ls Rp 50,000.00 Rp 100,000.00
2 MESIN KASIR 1 Ls Rp 50,000.00 Rp 50,000.00
PENGEMBANGAN SOFTWARE PEMBELIAN
3 1 Ls Rp 50,000.00 Rp 50,000.00
ANDROID
4 CCTV 1 Ls Rp 50,000.00 Rp 50,000.00
5 PRINTER 1 Ls Rp 50,000.00 Rp 50,000.00
SUB TOTAL Rp 300,000.00
TOTAL BIAYA Rp 105,827,195.17
PENDAPATAN PER BULAN
TOTAL PENDAPATAN /
NO MENU VOL SATUAN HARGA SAT
BULAN
MAKANAN
8 SAUSAGE KEBAB 400 PORSI 12,000 Rp 4,800,000.00
9 CHICKEN CREAM SOUP 400 PORSI 12,000 Rp 4,800,000.00
10 GRILLED SAUSAGE 400 PORSI 12,000 Rp 4,800,000.00
11 BOLO FRIES 400 PORSI 12,000 Rp 4,800,000.00
12 ORGINAL FRENCH FRIES 400 PORSI 12,000 Rp 4,800,000.00
13 BOLOGNESE PASTA 400 PORSI 12,000 Rp 4,800,000.00
14 CHICKEN PASTA 250 PORSI 12,000 Rp 3,000,000.00
15 CHOCO MILK CANAI 250 PORSI 12,000 Rp 3,000,000.00
16 CHEESY MILK CANAI 250 PORSI 12,000 Rp 3,000,000.00
17 CHOCO MILK CHEESE BANANA 250 PORSI 12,000 Rp 3,000,000.00
18 RICE 250 PORSI 4,000 Rp 1,000,000.00
SUBTOTAL 3650 Rp 41,800,000.00
MINUMAN
1 MANGO JUICE 400 PORSI 12,000 Rp 4,800,000.00
2 GUAVA JUICE 400 PORSI 12,000 Rp 4,800,000.00
3 AVOCADO JUICE 400 PORSI 12,000 Rp 4,800,000.00
4 ORANGE JUICE 400 PORSI 12,000 Rp 4,800,000.00
5 STRAWBERRY JUICE 400 PORSI 12,000 Rp 4,800,000.00
6 AVOCADO FLOAT 400 PORSI 12,000 Rp 4,800,000.00
7 ORANGE FLOAT 400 PORSI 12,000 Rp 4,800,000.00
8 MOCHACINO FLOAT 400 PORSI 12,000 Rp 4,800,000.00
9 CHOCOLATE ICE BLEND 400 PORSI 12,000 Rp 4,800,000.00
10 VANILA ICE BLEND 400 PORSI 12,000 Rp 4,800,000.00
SUBTOTAL 4000 Rp 48,000,000.00
ICE CREAM
1 ICE CREAM TUTY FRUITY 250 PORSI 15,000 Rp 3,750,000.00
2 ICE CREAM BALCK CHOCO 250 PORSI 15,000 Rp 3,750,000.00
3 ICE CREAM PUDING 250 PORSI 15,000 Rp 3,750,000.00
SUBTOTAL 750 Rp 11,250,000.00
 MAKANAN LAINNYA
1 KETORPRAK 250 PORSI 12,000 Rp 3,000,000.00
2 ES CAMPUR 250 PORSI 12,000 Rp 3,000,000.00
3 BAKSO 250 PORSI 12,000 Rp 3,000,000.00
SUBTOTAL 750 Rp 9,000,000.00
TOTAL PENDAPATAN PER BULAN 9,150 Rp 110,050,000.00

LAPORAN LABA RUGI / BULAN Rp 4,222,804.83

LAPORAN LABA RUGI / BULAN ASUMSI PAJAK 36% Rp 2,702,595.09
SETELAH PAJAK

ASUMSI PAJAK DAPAT

DIGANTI. JIKA INGING
MENGGUNAKAN
UMKM BISA SEBESAR
0,5 %.
 BIAYA DEPRSIASI PER
TOTAL BULAN DEPRESIASI
BULAN
12 Rp 15,000,000.00
12 Rp 12,500,000.00
Rp 27,500,000.00

TOTAL BIAYA / TAHUN KETERANGAN

Rp 4,800,000.00

Rp 2,400,000.00
Rp 2,400,000.00
Rp 2,400,000.00
Rp 480,000.00
Rp 3,000,000.00
Rp 15,480,000.00

BIAYA BAHAN BAKU

Rp 264,000,000.00 MAKANAN 30 % DARI
HARGA JUAL MAKANAN
BIAYA BAHAN BAKU
Rp 300,000,000.00 MINUMAN 30 % DARI
HARGA JUAL MAKANAN
Rp 564,000,000.00

Rp 9,600,000.00
Rp 9,600,000.00

Rp -
café, tidak untuk dibungkus
Rp - café, tidak untuk dibungkus
Rp -

KARENA SECARA LANGSUNG

Rp - DIBERIKAN KEPADA
KONSUMEN
Rp -

KARENA SECARA LANGSUNG

Rp - DIBERIKAN KEPADA
KONSUMEN

Rp -

Rp -

Rp 234,784,680.00
Rp 60,000,000.00

Rp 2,507,500.38
Rp 845,224.85
Rp 10,424,439.79
Rp 5,634,832.32
Rp 11,269,664.64
Rp 325,466,341.98

Rp 12,000,000.00
Rp 180,000,000.00
Rp 150,000,000.00
Rp 342,000,000.00

Rp 120,000.00
Rp 120,000.00
Rp 120,000.00
Rp 120,000.00
Rp 120,000.00
Rp 600,000.00
Rp 1,200,000.00

Rp 300,000.00
Rp 600,000.00
Rp 240,000.00
Rp 300,000.00
Rp 1,440,000.00

Rp 480,000.00
Rp 180,000.00
Rp 480,000.00
Rp 1,800,000.00
Rp 1,200,000.00
Rp 1,200,000.00
Rp 5,340,000.00

Rp 1,200,000.00
Rp 600,000.00
Rp 1,800,000.00

Rp 1,200,000.00
Rp 600,000.00

Rp 600,000.00

Rp 600,000.00
Rp 600,000.00
Rp 3,600,000.00
Rp 1,269,926,341.98
 TOTAL PENDAPATAN /
TAHUN

Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 12,000,000.00
Rp 501,600,000.00 Rp 16,720,000.00

Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 57,600,000.00
Rp 576,000,000.00 Rp 19,200,000.00

Rp 45,000,000.00
Rp 45,000,000.00
Rp 45,000,000.00
Rp 135,000,000.00 Rp 4,500,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 108,000,000.00 Rp 3,600,000.00 Rp 20,320,000.00 MAKANAN
Rp 1,320,600,000.00 Rp 23,700,000.00 MINUMAN

Rp 50,673,658.02 Rp 33,015,000.00
Rp 32,431,141.13
3.58E+08
Net Present Value (NPV)
Tahun
TAHUN INVESTASI BIAYA OPERASI TOTAL COST BENEFIT
0 Rp 330,000,000 Rp 330,000,000
1 Rp 1,269,926,342 Rp 1,269,926,342 Rp 1,320,600,000
2 Rp 1,333,422,659 Rp 1,333,422,659 Rp 1,386,630,000
3 Rp 1,400,093,792 Rp 1,400,093,792 Rp 1,455,961,500
4 Rp 1,470,098,482 Rp 1,470,098,482 Rp 1,528,759,575
5 Rp 1,543,603,406 Rp 1,543,603,406 Rp 1,605,197,554

Internal Rate Return (IRR)

TAHUN NET BENEFIT DF 18% PRESENT VALUE 20.49%
0 Rp (330,000,000.00) 1.0000 Rp (330,000,000.00) 1.000
1 Rp 32,431,141.13 0.8475 Rp 27,484,017.91 0.830
2 Rp 34,052,698.19 0.7182 Rp 24,456,117.63 0.689
3 Rp 35,755,333.10 0.6086 Rp 21,761,799.59 0.572
4 Rp 37,543,099.75 0.5158 Rp 19,364,313.19 0.474
5 Rp 39,420,254.74 0.4371 Rp 17,230,956.65 0.394
PV1 Rp (219,702,795.03) PV2
IRR

PAY BACK PERIOD (PBP)

TAHUN INVESTASI NET BENEFIT NET 18% PV

0 Rp 330,000,000.00 1.0000 Rp (330,000,000.00)
1 Rp 32,431,141.13 0.8475 Rp 27,484,017.91
2 Rp 34,052,698.19 0.7182 Rp 24,456,117.63
3 Rp 35,755,333.10 0.6086 Rp 21,761,799.59
4 Rp 37,543,099.75 0.5158 Rp 19,364,313.19
5 Rp 39,420,254.74 0.4371 Rp 17,230,956.65
NPV Rp (219,702,795.03)
PBP

Dilihat dari jumlah Produksi

0 -20000 -20000 TR = p x q
1 -12712 -32712
2 7182 -25530
3 7303 -18227
4 7221 -11006
5 7431 -3575
6 7778 4203
7 7848 12051
8 7980 20031
 NET BENEFIT DF 18 % PRESENT VALUE TC Discon
Rp (330,000,000) Rp 1.00 Rp (330,000,000) 330,000,000.0000
Rp 32,431,141 Rp 0.85 Rp 27,484,018 1,076,208,764.3919
Rp 34,052,698 Rp 0.72 Rp 24,456,118 957,643,392.0436
Rp 35,755,333 Rp 0.61 Rp 21,761,800 852,140,306.4795
Rp 37,543,100 Rp 0.52 Rp 19,364,313 758,260,442.2063
Rp 39,420,255 Rp 0.44 Rp 17,230,957 674,723,274.8446
NPV Rp (219,702,795) 4,648,976,179.9659

PRESENT VALUE
Rp (330,000,000.00)
Rp 26,915,150.24
Rp 23,454,203.32
Rp 20,438,290.28
Rp 17,810,185.40
Rp 15,520,021.47
Rp (225,862,149.29)
-70.960%

CALCULATION IRR -0.8896042476 86400

36.681 11.0043 25.6767

PBP HITUNG PV PBP FV PBP FV STLH PJK NET BENEFIT STLH PAJAK
Rp (330,000,000.00) Rp (330,000,000.00) (330,000,000.00)
Rp (302,515,982.09) Rp (297,568,858.87) (307,298,201.21) Rp 22,701,798.79
Rp (278,059,864.46) Rp (263,516,160.68) (283,461,312.48) Rp 23,836,888.73
Rp (256,298,064.88) Rp (227,760,827.58) (258,432,579.31) Rp 25,028,733.17
Rp (236,933,751.69) Rp (190,217,727.83) (232,152,409.48) Rp 26,280,169.83
Rp (219,702,795.03) Rp (150,797,473.09) (204,558,231.16) Rp 27,594,178.32

Rp 17.75 9.3699819818 12.8337484505

15.7504699512 189.0056394143 hari
umlah Produksi 2.4
TC = a + bq BEP (Q)
Pada Keadaan BEP :
TR = TC Fixed Cost (a)
Biaya var/ unit (b)
Harga per unit (p)
Jumlah produksi (q)
Pangkat BENEFIT
0 Rp (330,000,000.00)
1 Rp 50,673,658.02
2 Rp 53,207,340.92
3
4 Rp 55,867,707.96
5 Rp 58,661,093.36
Rp 61,594,148.03

-6000
BESAR PAJAK Asumsi :
Inflasi flat 5%
Rp - 5%
Rp - 5%
5%
Rp - 5%
Rp - 5%
Rp - 5%
5%
5%

4%
4%