No Uraian Tahun ke

1 2 3 4 5
1 Produksi (botol) 10,000 10,000 10,000 10,000 10,000
2 Harga (botol) 10,000 12,000 14,000 16,000 18,000
3 Biaya Produksi/botol 5,000 6,000 7,000 8,000 9,000
4 Pendapatan 100,000,000 120,000,000 140,000,000 160,000,000 180,000,000
5 Pengeluaran 98,500,000 55,500,000 61,050,000 67,155,000 73,870,500
6 Keuntungan 1,500,000 64,500,000 78,950,000 92,845,000 106,129,500
KEBUTUHAN MODAL KERJA
A. AKTIVA
No Jenis
1 Nilai Investasi Liquid Filling Machine 30,000,000
2 Etalase 5,000,000
3 Perlengkapan 3,000,000
4 Perijinan 5,000,000
JUMLAH AKTIVA 43,000,000
B. MODAL KERJA
1 Bahan Baku Produksi 15,000,000
2 Biaya Kemasan 17,500,000
3 Biaya Tenaga Kerja 18,000,000
4 Biaya Lain-lain 5,000,000
JUMLAH MODAL KERJA 55,500,000
TOTAL BIAYA KERJA (A+B) 98,500,000
LAPORAN ARUS KAS
No Arus Kas Nilai
1 Modal 98,500,000
2 Penerimaan tahun ke 1 1,500,000
3 Penerimaan tahun ke 2 64,500,000
4 Penerimaan tahun ke 3 78,950,000

Pay Back Period

98,500,000
1,500,000
97,000,000
64,500,000
32,500,000
PP usaha ini memiliki nilai 2 tahun x bulan. Nilai x dihitung dengan cara :
32,500,000 *12 bulan
97,000,000

4.0206185567
4 bulan (0.20618557*30 hari)
6.1855671
4 bulan 6 hari
PP usaha ini adalah 2 tahun 4 bulan 6 hari
LAPORAN ARUS KAS
No Tahun ke Arus Kas Nilai Discount Factor r=5% Present Value
1 0 Modal (98,500,000) 1 (98,500,000)
2 1 Penerimaan tahun ke 1 1,500,000 0.9524 1,428,600
3 2 Penerimaan tahun ke 2 64,500,000 0.9070 58,501,500
4 3 Penerimaan tahun ke 3 78,950,000 0.8638 68,197,010
5 4 Penerimaan tahun ke 4 92,845,000 0.8227 76,383,582
6 5 Penerimaan tahun ke 5 106,129,500 0.7835 83,152,463

NPV = 189,163,155
No Tahun ke Arus Kas Nilai Discount Factor r=5% r=43
1 0 Modal (98,500,000) 1.0000 1.000000
2 1 Penerimaan tahun ke 1 1,500,000 0.9524 0.699301
3 2 Penerimaan tahun ke 2 64,500,000 0.9070 0.489022
4 3 Penerimaan tahun ke 3 78,950,000 0.8638 0.341973
5 4 Penerimaan tahun ke 4 92,845,000 0.8227 0.239142
6 5 Penerimaan tahun ke 5 106,129,500 0.7835 0.167232

IRR 5+ 1,041,026 (43.5-43)

962,842

1020
962842
0.0011
5.0011
r=43.5 r=44 r=44.5 r=45 Discount Factor r=50% Present Value (r=5%)
1.000000 1.000 1.000 1.0000 1.0000 (98,500,000)
0.696864 0.694 0.692 0.6897 0.6670 1,428,600
0.485620 0.482 0.479 0.4756 0.4444 58,501,500
0.338411 0.335 0.331 0.3280 0.2963 68,197,010
0.235826 0.233 0.229 0.2262 0.1975 76,383,582
0.164339 0.162 0.159 0.1560 0.1317 83,152,463
189,163,155
r=43 r=43.5 r=44 r=44.5
(98,500,000) (98,500,000) (98,500,000) (98,500,000)
1,048,952 1,045,296 1,041,600 1,038,000
31,541,919 31,322,490 31,108,350 30,889,050
26,998,768 26,717,548 26,440,355 26,164,030
22,203,139 21,895,265 21,595,747 21,298,643
17,748,249 17,441,216 17,139,914 16,842,752
1,041,026 (78,185) (1,174,034) (2,267,525)
r=45 Present Value (r=50%)
(98,500,000) (98,500,000)
1,034,550 1,000,500
30,676,200 28,663,800
25,895,600 23,392,885
21,001,539 18,336,888
16,556,202 13,977,255
(3,335,909) (13,128,672)
No Tahun ke Arus Kas Nilai Discount Factor r=5%
1 0 Modal (98,500,000) 1
2 1 Penerimaan tahun ke 1 100,000,000 0.9524
3 2 Penerimaan tahun ke 2 120,000,000 0.907
4 3 Penerimaan tahun ke 3 140,000,000 0.8638
5 4 Penerimaan tahun ke 4 160,000,000 0.8227
6 5 Penerimaan tahun ke 5 180,000,000 0.7835

IRR 5+

5.0024

Probability Index
Discount Factor r=50% r=70% r=85 r=90 r=100 r=110 r=114 r=1145 r=115 r=120
1 1 1 1 1 1 1 1 1 1
0.667 0.5882 0.5405 0.5263 0.5 0.4762 0.4673 0.4662 0.4651 0.4546
0.4444 0.346 0.2922 0.277 0.25 0.2268 0.2184 0.2173 0.2163 0.2066
0.2963 0.2035 0.1579 0.1458 0.125 0.108 0.102 0.1013 0.1006 0.0939
0.1975 0.1197 0.0854 0.0767 0.0625 0.0514 0.0477 0.0472 0.0468 0.0427
0.1317 0.0704 0.0462 0.0404 0.03125 0.0245 0.0223 0.022 0.0218 0.0194

364000 (114.5-114)
254,000

603
254000

0.0023740157

46,730,000
26,208,000
14,280,000
7,632,000
4,014,000
364,000
99,228,000

99,228,000
98,500,000

1.0073908629
LAYAK
r=130 Present Value r=5% r=50 r=70 r=85 r=90 r=100
1 (98,500,000) (98,500,000) (98,500,000) (98,500,000) (98,500,000) (98,500,000)
0.4348 95,240,000 66,700,000 58,820,000 54,050,000 52,630,000 50,000,000
0.189 108,840,000 53,328,000 41,520,000 35,064,000 33,240,000 30,000,000
0.0822 120,932,000 41,482,000 28,490,000 22,106,000 20,412,000 17,500,000
0.0357 131,632,000 31,600,000 19,152,000 13,664,000 12,272,000 10,000,000
0.0155 141,030,000 23,706,000 12,672,000 8,316,000 7,272,000 5,625,000
499,174,000 118,316,000 62,154,000 34,700,000 27,326,000 14,625,000
r=110 r=114 r=1145 r=115 r=120 r=130
(98,500,000) (98,500,000) (98,500,000) (98,500,000) (98,500,000) (98,500,000)
47,620,000 46,730,000 46,620,000 46,510,000 45,460,000 43,480,000
27,216,000 26,208,000 26,076,000 25,956,000 24,792,000 22,680,000
15,120,000 14,280,000 14,182,000 14,084,000 13,146,000 11,508,000
8,224,000 7,632,000 7,552,000 7,488,000 6,832,000 5,712,000
4,410,000 4,014,000 3,960,000 3,924,000 3,492,000 2,790,000
4,090,000 364,000 (110,000) (538,000) (4,778,000) (12,330,000)