DAFTAR LAMPIRAN

ANALISIS KREDIT INVESTASI

PT. KHARISMA ISKANDAR MUDA
PKS di KAB. NAGAN RAYA, PROPINSI ACEH
LAMPIRAN - 1 DAFTAR LAMPIRAN
LAMPIRAN - 2 RAB PEMBANGUNAN (RINCIAN)
LAMPIRAN - 3 GENERAL ASSUMPTION
LAMPIRAN - 4 INVESTASI DAN PEMBIAYAAN
LAMPIRAN - 5 PENYUSUTAN DAN AMORTISASI
LAMPIRAN - 6 KREDIT INVESTASI
LAMPIRAN - 7 KEBUTUHAN MODAL KERJA
LAMPIRAN - 8 HARGA POKOK PRODUKSI
LAMPIRAN - 9 PROYEKSI PENJUALAN
LAMPIRAN - 10 LABA/RUGI
LAMPIRAN - 11 CASH FLOW
LAMPIRAN - 12 NERACA
LAMPIRAN - 13 RATIO
LAMPIRAN - 14 ANALISIS KELAYAKAN PROYEK
LAMPIRAN - 15 SENSITIFITAS PENDAPATAN TURUN 20%
LAMPIRAN - 16 SENSITIFITAS BIAYA NAIK 20%

PT.KIM Final / Daftar Lampiran

LAMPIRAN - 3
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : GENERAL ASSUMPTION
PROJECT : PKS di KAB. NAGAN RAYA, PROPINSI ACEH
(Rp.000)
Kapasitas Pabrik Kenaikan Harga / Biaya
Kapasitas
Uraian Satuan Uraian Tahun -1 Tahun -2 Tahun -3 Tahun -4 Tahun -5
Pabrik / tahun
Kapasitas / jam 30 ton/tahun 1
Jumlah hari operasional 300 hari Kenaikan Harga Jual 0% 6,0% 6,0% 6,0% 6,0%
Jenis Produk Kenaikan Biaya 0% 6,0% 6,0% 6,0% 6,0%
Crude Palm Oil (CPO) 20,00% Pada tahun 1 Kenaikan Gaji 0% 10,0% 10,0% 10,0% 10,0%
Palm Kernel (PK) 4,5% Dari total
Tankos, cake & fibre 75,5% Bahan Tenaga Kerja Pabrik 1% 0
Gaji Per- Kesejahteran
Uraian Jumlah Gaji Per-tahun Astek
Harga -harga bulan Karyawan
Uraian Satuan Harga (Rp.000)
Palm Kernel Ton 3.791 Manager Pabrik 1 10.000 130.000 1.950 23.400
CPO Ton 7.582 Asisten Prosessing 1 5.500 71.500 1.073 12.870
TBS Ton 1.400 Mandor / Kerani 2 4.500 117.000 1.755 21.060
Solar Liter 11,70 Karyawan produksi 30 2.500 975.000 14.625 175.500
Minyak Pelumas Liter 27,00 Ass. Laboratorium 1 3.500 45.500 683 8.190
Keamanan 4 2.000 104.000 1.560 18.720
Persediaan Ass.Teknik/perawatan 1 3.500 45.500 683 8.190
Barang Dalam Bag. Laboratorium 5 3.000 195.000 2.925 35.100
Uraian Bahan Baku Barang Jadi
Proses Bag.Teknik/perawatan 3 3.000 117.000 1.755 21.060
48 37.500 1.800.500 27.008 324.090
TBS 1 hari Tenaga Kerja Kantor 1% 0
Gaji Per- Kesejahteran
Uraian Jumlah Gaji Per-tahun Astek
Pemeliharaan bulan Karyawan
Mesin dan
Uraian Bangunan
Peralatan Kepala Bag Umum dan Adm 1 8.000 104.000 1.560 18.720
Bag.Pembelian,pemasaran 2 2.500 65.000 975 11.700
Pemeliharaan 0,001% 0,003% Bag. Personalia,umum,dll 2 2.500 65.000 975 11.700
Bag. Keuangan,Kasir 2 2.000 52.000 780 9.360
Beban Usaha Gudang 2 3.000 78.000 1.170 14.040
Office Boy 1 1.800 23.400 351 4.212
Uraian % Keterangan
Supir 2 2.000 52.000 780 9.360
Adm dan Umum 3,77% Dari penjualan Satpam 2 2.000 52.000 780 9.360
Penyusutan Bangunan 2,50% Dari Nilai Bangunan
Penyusutan Mesin Baru 6,67% Dari Nilai Mesin Baru 14 23.800 491.400 7.371 88.452
Penyusutan Mesin Lama 6,67% Dari Nilai Mesin Lama Bunga kredit investasi 12,70% Rp Rp
Bunga kredit modal kerja 12,70% Air 0,80 0,80
Kredit Modal Kerja 0,00% Solar 11,70 11,70
Biaya Utilitas 0,01% dari biaya bahan baku Hutang bahan baku & lain-lain 1 minggu Pelumas 27,00 27,00
Biaya Asuransi 0,16% dari aset Piutang Usaha 2 minggu -
Bahan pabrik (Kimia dll) 0,02% dari biaya bahan baku 1 tahun setara dgn 52 minggu Pajak 25%
Brg Jadi turn over 1 minggu
Beban Penjualan Bahan Utilitas turn over 1 minggu
Uraian % Keterangan Jam Kerja 16 Jam/hr
Pembiayaan Bank:
- Dari total - Kredit Investasi 65,00%
Perjalanan Dinas dan Kantor 0,12% - Kredit Modal Kerja 65,00%
penjualan
Transportasi,pengiriman pos 0,93% 1 tahun operasional 300 hari
Kurs Rp per 1 USD 12.000 (dlm ribuan) -
LAMPIRAN - 4
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : INVESTASI DAN PEMBIAYAAN
(Rp.000) 1,060 1,060

Total Tahun - 0 (2014) Total Tahun - 1 (2015)

Total Investasi
DESCRIPTION (Rp.000)
2014 Twl-3 Twl-4 2015 Twl-1 Twl-2 Twl-3 Twl-4

I INVESTASI
1 Bangunan 5.505.381 3.670.254 1.835.127 1.835.127 1.835.127 1.835.127 -
2 Overhead 2.346.025 - - 2.346.025 - - 2.346.025 -
3 Mesin peralatan dan water 64.270.670 16.067.668 - 16.067.668 48.203.003 16.067.668 16.067.668 16.067.668
4 Listrik dan instalasi 2.384.573 - - - 2.384.573 - 1.192.287 1.192.287
5 Kenderaan 3.805.000 - - - 3.805.000 - 1.902.500 1.902.500
-
TOTAL INVESTASI 78.311.650 19.737.922 1.835.127 17.902.795 58.573.728 17.902.795 19.162.454 21.508.479 -

II PEMBIAYAAN - INVESTASI
1 Kredit Bank 61.346.556
- Kredit Investasi 65,0% # 50.902.572 12.829.649 1.192.833 11.636.817 38.072.923 11.636.817 12.455.595 13.980.511 -
- IDC 65,0% # 2.662.407 289.897 24.617 265.280 2.372.510 510.909 778.506 1.083.095 -
2 Self Financing - -
- Investasi Self Financing 35,0% # 27.409.077 6.908.273 642.294 6.265.978 20.500.805 6.265.978 6.706.859 7.527.968 -
- IDC Self Financing 35,0% # 1.433.604 156.098 13.255 142.843 1.277.505 275.105 419.195 583.205 -
TOTAL BIAYA INVESTASI & IDC 82.407.660 20.183.917 1.873.000 18.310.918 62.223.743 18.688.809 20.360.155 23.174.779 -

MODAL KERJA
1 Kredit Bank 65% # 1.214.281 - - 1.214.281 - - - 1.214.281
2 Self Financing 35% # 653.844 - - 653.844 - - - 653.844
Jumlah Modal Kerja 1.868.125 - - 1.868.125 - - - 1.868.125
TOTAL BIAYA PROYEK 84.275.785 20.183.917 1.873.000 18.310.918 64.091.868 18.688.809 20.360.155 23.174.779 1.868.125
LAMPIRAN 2
OBJECT : PEMBANGUNAN PKS KAP.30 TPJ
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : TOTAL RAB

No URAIAN Total (Rp,-)

A PRE OPERATING 1.600.000.000
B FACTORY BUILDING & STRUKTUR 19.000.000.000
C MACHINERY & MECHANICAL WORK
1 Fruit Reception Station 3.389.375.468
2 Sterilizing Station 3.445.903.698
3 Threshing Station 3.442.159.820
4 Pressing Station 3.398.407.122
5 Clarification 3.350.538.125
6 Oil Dispatch Station 2.286.212.500
7 Depericarping station 3.232.673.125
8 Kernel recovery station 3.251.352.500
9 Steam Plant 3.205.235.000
10 Power Plant 2.336.496.250
11 Piping, Valves & Fittings 2.384.573.125
12 Electrical Instalation 3.418.525.000
13 Efluents Treatment Plants 1.946.381.250
14 Raw Water Supply & Treatment 2.346.025.000
15 Boiler station 3.815.625.000
16 Boiler Feed Water Treatment 1.286.862.500
17 Storage Tank & Loading shed 1.250.700.000
18 Laboratory Equipment 1.117.129.200
19 Workshop Equipment 1.068.883.750
20 Fire-Fighting Equipment 1.008.397.500
21 Preliminaries & others 1.016.193.750
TOTAL PENAWARAN PKS 51.997.649.683
D RESIDENTIAL BUILDING 1.909.000.000
Mill Manager House (1 unit) 180.000.000
Chief Assistant House 125.000.000
Assistant's House 384.000.000
G-10 480.000.000
G-12 240.000.000
Housing & Office Equipment 500.000.000

E VEHICLE & HEAVY EQUIPMENT 3.805.000.000

Jeep (1 unit) 325.000.000
Jeep 2 (1 unit) 300.000.000
Minibus (1 unit) 230.000.000
CPO Tank Truck 1.300.000.000
Wheel Loader 1.650.000.000
JUMLAH INVESTASI 78.311.649.683
1 USD= Rp. 12000
LAMPIRAN - 5
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : PENYUSUTAN DAN AMORTISASI
(Rp.000)

NILAI UMUR NILAI TAHUN

DESCRIPTION
PEROLEHAN EKONOMIS PENYUSUTAN
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

I. PENYUSUTAN
1 Mesin peralatan dan water 64.270.670 15 6,7% 1.071.178 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711 4.284.711
2 Listrik dan instalasi 2.384.573 15 6,7% 39.743 158.972 158.972 158.972 158.972 158.972 158.972 158.972 158.972 158.972 158.972
3 Kenderaan 3.805.000 30 3,3% 31.708 126.833 126.833 126.833 126.833 126.833 126.833 126.833 126.833 126.833 126.833
TOTAL PENYUSUTAN 75.965.625 1.177.038 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151
II. AMORTISASI
Overhead 2.346.025 5 20% 117.301 469.205 469.205 469.205 469.205 351.904
TOTAL AMORTISASI 2.346.025 117.301 469.205 469.205 469.205 469.205 351.904 - - - - - -
LAMPIRAN 6
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : KREDIT INVESTASI
(Rp.000)
Keterangan Total Tahun - 1 Tahun - 2 Tahun - 3 Tahun - 4 Tahun - 5 Tahun - 6 Tahun - 7 Tahun - 8 Tahun - 9 Tahun - 10
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Penarikan Pinjaman :
- Trw-1 65% - 11.636.817 - - - -
- Trw-2 - 12.455.595 - - - -
- Trw-3 1.192.833 13.980.511 - - - -
- Trw-4 11.636.817 - - - - -
Total Penarikan 50.902.572 12.829.649 38.072.923 - - - - - - -

Pembayaran Cicilan : -
- Trw-1 14.238.326 - - 1.050.000 2.800.000 3.300.000 3.600.000 3.488.326 - -
- Trw-2 14.238.326 - - 1.050.000 2.800.000 3.300.000 3.600.000 3.488.326 - - -
- Trw-3 14.238.326 - - 1.050.000 2.800.000 3.300.000 3.600.000 3.488.326 - - -
- Trw-4 10.850.000 - 100.000 1.050.000 2.800.000 3.300.000 3.600.000 - - - -
Total Pembayaran Cicilan 53.564.979 - 100.000 4.200.000 11.200.000 13.200.000 14.400.000 10.464.979 - - -
100.000 4.200.000 11.200.000 13.200.000 14.400.000 10.464.979 - - -
Saldo Pinjaman :
- Trw-1 - 24.756.363 52.414.979 46.464.979 34.764.979 21.264.979 6.976.653 (0) (0) (0)
- Trw-2 - 37.722.867 51.364.979 43.664.979 31.464.979 17.664.979 3.488.326 (0) (0) (0)
- Trw-3 1.192.833 52.481.884 50.314.979 40.864.979 28.164.979 14.064.979 (0) (0) (0) (0)
- Trw-4 12.854.266 53.464.979 49.264.979 38.064.979 24.864.979 10.464.979 (0) (0) (0) (0)
13.119.546 53.464.979 49.264.979 38.064.979 24.864.979 10.464.979 (0) (0) (0)
Bunga Pinjaman : 13%
- Trw-1 13% - - 1.664.176 1.475.263 1.103.788 675.163 221.509 (0) (0) (0)
- Trw-2 - - 1.630.838 1.386.363 999.013 560.863 110.754 (0) (0) (0)
- Trw-3 - - 1.597.501 1.297.463 894.238 446.563 (0) (0) (0) (0)
- Trw-4 - 1.697.513 1.564.163 1.208.563 789.463 332.263 (0) (0) (0) (0)
Total Bunga per tahun 19.655.461 - 1.697.513 6.456.677 5.367.652 3.786.502 2.014.852 332.263 (0) (0) (0)
Bunga Masa Konstruksi :
- Trw-1 13% - 510.909 - - - - - - - -
- Trw-2 - 778.506 - - - - - - - -
- Trw-3 24.617 1.083.095 - - - - - - - -
- Trw-4 265.280 - - - - - - - - -
Total IDC 2.662.407 289.897 2.372.510 - - - -
LAMPIRAN - 7
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : KEBUTUHAN MODAL KERJA

(Rp.000)

DESCRIPTION Tahun -2015 Tahun -2016 Tahun -2017 Tahun -2018 Tahun -2019 Tahun -2020 Tahun -2021 Tahun -2022 Tahun -2023 Tahun -2024
Tahun -2021

Current Asset
- Piutang Usaha 0,1 1.810.324 8.389.246 9.124.111 9.220.151 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663
- Persediaan
a. Bahan Baku - - - - - - - - - -
b. Bahan Jadi 821.195 3.584.433 3.843.045 3.881.761 3.920.810 4.147.292 4.147.292 4.147.292 4.147.292 4.147.292

- Piutang Lain-Lain - - - - - - - - -

Current Liabilities
- - - - - - - - - - -
- Hutang Dagang 0,02 763.394 3.522.545 3.777.822 3.813.268 3.849.048 4.075.462 4.075.462 4.075.462 4.075.462 4.075.462

Net Working Capital 1.868.125 8.451.133 9.189.334 9.288.644 9.378.425 9.378.493 9.378.493 9.378.493 9.378.493 9.378.493
Increase (decrease) NWC 1.868.125 6.583.008 738.201 99.310 89.781 68 - - - -

Sumber Pendanaan
- Kredit Modal Kerja 65% 1.214.281 - - - - - - - - -
- Modal Kerja SF 35% 653.844 - - - - - - - - -
- Hutang
- Hasil Usaha 0 8.451.133 9.189.334 9.288.644 9.378.425 9.378.493 9.378.493 9.378.493 9.378.493 9.378.493
Total Pendanaan 1.868.125 8.451.133 9.189.334 9.288.644 9.378.425 9.378.493 9.378.493 9.378.493 9.378.493 9.378.493
 LAMPIRAN - 8
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : HARGA POKOK PRODUKSI (Rp.000)
DESCRIPTION Tahun-2015 Tahun-2016 Tahun-2017 Tahun-2018 Tahun-2019 Tahun-2020 Tahun-2021 Tahun-2022 Tahun-2023 Tahun-2024

Kapasitas Produksi Palm Kernel Plant

Kapasitas Terpasang (ton TBS/jam) 30 30 30 30 30 30 30 30 30 30
Jam Kerja Rata-rata Perhari 18 18 18 18 18 18 18 18 18 18
Hari Kerja Pertahun (hari) 75 300 300 300 300 300 300 300 300 300
Kapasitas Produksi (%) 70% 80% 85% 85% 85% 85% 85% 85% 85% 85%
Kapasitas Normal 40.500 162.000 162.000 162.000 162.000 162.000 162.000 162.000 162.000 162.000
Kapasitas Produksi (Ton TBS/Tahun) 28.350 129.600 137.700 137.700 137.700 137.700 137.700 137.700 137.700 137.700

Biaya Langsung
Harga TBS 1.400 1.413 1.427 1.440 1.454 1.539 1.539 1.539 1.539 1.539
Bahan Baku (TBS)
Persediaan Awal - - - - 0 0 0 0 0 0
Pembelian Bahan 28.350 129.600 137.700 137.700 137.700 137.700 137.700 137.700 137.700 137.700
Persediaan Akhir - - - - - - - - - -
Pemakaian Bahan 28.350 129.600 137.700 137.700 137.700 137.700 137.700 137.700 137.700 137.700

Persediaan Awal (Rp.000) - - - - - - - - - -

Biaya Pembelian Bahan (Rp.000) 39.696.488 183.172.360 196.446.727 198.289.954 200.150.477 211.924.034 211.924.034 211.924.034 211.924.034 211.924.034
Persediaan Akhir (Rp.000) - - - - - - - - - -
Biaya Pemakaian Bahan (Rp.000) 39.696.488 183.172.360 196.446.727 198.289.954 200.150.477 211.924.034 211.924.034 211.924.034 211.924.034 211.924.034

Total Pemakaian Bahan 39.696.488 183.172.360 196.446.727 198.289.954 200.150.477 211.924.034 211.924.034 211.924.034 211.924.034 211.924.034

Biaya Pengolahan
- Upah langsung 2.252.065 2.379.541 2.507.016 2.634.492 2.761.967 2.761.967 2.761.967 2.761.967 2.761.967 2.761.967
- Gaji dan Upah Karyawan Kantor 614.643 649.434 684.225 719.016 753.808 753.808 753.808 753.808 753.808 753.808
- Biaya Bahan Kimia 7.939 36.634 39.289 39.658 40.030 42.385 42.385 42.385 42.385 42.385
- Biaya Utilitas 3.970 18.317 19.645 19.829 20.015 21.192 21.192 21.192 21.192 21.192
- Biaya Pemeliharaan Bangunan 58 62 65 68 72 72 72 72 72 72
- Biaya Pemeliharaan Mesin 76 80 84 89 93 93 93 93 93 93
- Biaya Asuransi 126.913 134.097 141.281 148.464 155.648 155.648 155.648 155.648 155.648 155.648

Total Biaya Pengolahan 3.005.665 3.218.165 3.391.606 3.561.617 3.731.633 3.735.165 3.735.165 3.735.165 3.735.165 3.735.165
Harga Pokok Produksi 42.702.153 186.390.526 199.838.332 201.851.571 203.882.109 215.659.199 215.659.199 215.659.199 215.659.199 215.659.199

Persediaan Barang Jadi

- Awal - 821.195 3.584.433 3.843.045 3.881.761 3.920.810 4.147.292 4.147.292 4.147.292 4.147.292
satu
- Akhir
bulan 8% 821.195 3.584.433 3.843.045 3.881.761 3.920.810 4.147.292 4.147.292 4.147.292 4.147.292 4.147.292
Harga Pokok Penjualan 41.880.958 183.627.288 199.579.721 201.812.855 203.843.061 215.432.716 215.659.199 215.659.199 215.659.199 215.659.199
 LAMPIRAN - 9
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : PROYEKSI PENJUALAN
(Rp.000)
DESCRIPTION Tahun-2015 Tahun-2016 Tahun-2017 Tahun-2018 Tahun-2019 Tahun-2020 Tahun-2021 Tahun-2022 Tahun-2023 Tahun-2024
Tahun-2021

Produksi
Kapasitas Terpasang (Ton/hari) 540 540 540 540 540 540 540 540 540 540
Hari Kerja Pertahun 75 300 300 300 300 300 300 300 300 300
Kapasitas Produksi 70% 80% 85% 85% 85% 85% 85% 85% 85% 85%
Rencana Pengolahan TBS 28.350 129.600 137.700 137.700 137.700 137.700 137.700 137.700 137.700 137.700
- - - - - - - - - -
1. Randemen Produksi
a. Rendemen MKS 20,0% 20,0% 20,0% 20,0% 20,0% 20,0% 20,0% 20,0% 20,0% 20,0%
b. Rendemen IKS 4,5% 4,5% 4,5% 4,5% 4,5% 4,5% 4,5% 4,5% 4,5% 4,5%
2. Produksi MKS dan IKS
a. Produksi MKS 5.670 25.920 27.540 27.540 27.540 27.540 27.540 27.540 27.540 27.540
b. Produksi IKS 1.276 5.832 6.197 6.197 6.197 6.197 6.197 6.197 6.197 6.197

Persediaan Awal
MKS - 109 498 530 530 530 530 530 530 530
IKS - 25 112 119 119 119 119 119 119 119

Persediaan Akhir
1 minggu
MKS 109 498 530 530 530 530 530 530 530 530
IKS 25 112 119 119 119 119 119 119 119 119

Penjualan
1. Produk Jual
a. Produk MKS 5.561 25.531 27.509 27.540 27.540 27.540 27.540 27.540 27.540 27.540
b. Produk IKS 1.251 5.744 6.189 6.197 6.197 6.197 6.197 6.197 6.197 6.197
2. Harga Jual
a. Harga Jual MKS (rata-rata) 7.582 7.654 7.725 7.798 7.871 7.871 7.871 7.871 7.871 7.871
b. Harga Jual IKS (rata-rata) 3.791 3.827 3.863 3.899 3.936 3.936 3.936 3.936 3.936 3.936
3. Penjualan
a. Minyak Kelapa Sawit / MKS / CPO 42.165.433 195.399.398 212.515.634 214.752.566 216.767.554 216.767.554 216.767.554 216.767.554 216.767.554 216.767.554
b. Minyak Inti Sawit / MIS / PKO 4.743.611 21.982.432 23.908.009 24.159.664 24.386.350 24.386.350 24.386.350 24.386.350 24.386.350 24.386.350
0 c. Cangkang Kernel 159.374 738.557 803.251 811.706 819.323 819.323 819.323 819.323 819.323 819.323
TOTAL PENJUALAN 47.068.419 218.120.388 237.226.894 239.723.936 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227
Piutang Penjualan 1.810.324 8.389.246 9.124.111 9.220.151 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663

PENERIMAAN PENJUALAN 45.258.095 211.541.466 236.492.028 239.627.896 241.886.716 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227
LAMPIRAN - 9
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : KREDIT MODAL KERJA
(Rp.000)
Keterangan Total Tahun-2015 Tahun-2016 Tahun-2017 Tahun-2018 Tahun-2019 Tahun-2020 Tahun-2021 Tahun-2022
Penarikan Pinjaman :
- Trw-1 1.214.281 - - -
- Trw-2 - - - -
- Trw-3 - - - -
- Trw-4 - - - -
Total Penarikan 1.214.281 1.214.281 - - - - - -

Pembayaran Cicilan : -
- Trw-1 - 60.714 60.714 60.714 60.714 15.179
- Trw-2 60.714 60.714 60.714 60.714 60.714 15.179
- Trw-3 60.714 60.714 60.714 60.714 60.714 15.179
- Trw-4 60.714 60.714 60.714 60.714 60.714 15.179 0
Total Pembayaran Cicilan 1.214.281 182.142 242.856 242.856 242.856 242.856 60.714 - 0

Saldo Pinjaman :
- Trw-1 1.214.281 971.425 728.569 485.713 242.856 45.536 0 0
- Trw-2 1.153.567 910.711 667.855 424.998 182.142 30.357 0 0
- Trw-3 1.092.853 849.997 607.141 364.284 121.428 15.179 0 0
- Trw-4 1.032.139 789.283 546.427 303.570 60.714 0 0 -

Bunga Pinjaman : 12,7%

- Trw-1 12,7% 38.553 30.843 23.132 15.421 7.711 1.446 0 0
- Trw-2 36.626 28.915 21.204 13.494 5.783 964 0 0
- Trw-3 34.698 26.987 19.277 11.566 3.855 482 0 0
- Trw-4 32.770 25.060 17.349 9.638 1.928 482 0 -
Total Bunga per tahun 408.184 142.648 111.805 80.962 50.119 19.277 3.373 0 0
 LAMPIRAN - 10
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA 10%
ANALYSIS : LABA/RUGI (Rp.000)
DESCRIPTION Tahun-2015 Tahun-2016 Tahun-2017 Tahun-2018 Tahun-2019 Tahun-2020 Tahun-2021 Tahun-2022 Tahun-2023 Tahun-2024

PENJUALAN 47.068.419 218.120.388 237.226.894 239.723.936 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227

HARGA POKOK PENJUALAN 41.880.958 183.627.288 199.579.721 201.812.855 203.843.061 215.432.716 215.659.199 215.659.199 215.659.199 215.659.199

LABA KOTOR 5.187.461 34.493.100 37.647.173 37.911.081 38.130.166 26.540.510 26.314.028 26.314.028 26.314.028 26.314.028

BEBAN USAHA
# - Biaya Umum 1.772.134 8.212.270 8.931.634 9.025.648 9.110.334 9.110.334 9.110.334 9.110.334 9.110.334 9.110.334
- Penyusutan 1.177.038 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151

Total Beban Administrasi dan Umum 3.066.473 13.389.626 14.108.989 14.203.004 14.287.690 14.170.388 13.818.485 13.818.485 13.818.485 13.818.485

Beban Penjualan
Perjalanan Dinas dan Kantor 55.409 256.773 279.266 282.205 284.853 284.853 284.853 284.853 284.853 284.853
Transportasi,pengiriman pos 435.594 2.018.593 2.195.414 2.218.523 2.239.339 2.239.339 2.239.339 2.239.339 2.239.339 2.239.339
Total Beban Penjualan 491.004 2.275.366 2.474.679 2.500.728 2.524.192 2.524.192 2.524.192 2.524.192 2.524.192 2.524.192

LABA USAHA 1.629.984 18.828.107 21.063.504 21.207.350 21.318.285 9.845.930 9.971.351 9.971.351 9.971.351 9.971.351

PENDAPATAN SEBELUM BUNGA 1.629.984 18.828.107 21.063.504 21.207.350 21.318.285 9.845.930 9.971.351 9.971.351 9.971.351 9.971.351
> Beban Bunga Bank 1.840.161 6.568.482 5.448.615 3.836.622 2.034.129 335.637 (0) (0) (0) -

LABA SEBELUM PAJAK (210.177) 12.259.625 15.614.890 17.370.728 19.284.156 9.510.294 9.971.351 9.971.351 9.971.351 9.971.351
> Pajak - 3.064.906 3.903.722 4.342.682 4.821.039 2.377.573 2.492.838 2.492.838 2.492.838 2.492.838

LABA BERSIH (210.177) 9.194.719 11.711.167 13.028.046 14.463.117 7.132.720 7.478.514 7.478.514 7.478.514 7.478.514
KUMULATIF (210.177) 8.984.542 20.695.709 33.723.755 48.186.872 55.319.592 62.798.106 70.276.620 77.755.133 85.233.647
LAMPIRAN - 11
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : CASH FLOW

Rp.000,-
Tahun-0 Tahun-1 Tahun-2 Tahun-3 Tahun-4 Tahun-5 Tahun-6 Tahun-7 Tahun-8 Tahun-9 Tahun-10
DESCRIPTION
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

CASH IN FLOW
Penerimaan Hasil Usaha
Penerimaan Penjualan 45.258.095 209.731.142 228.102.783 230.503.785 232.666.564 232.666.564 232.666.564 232.666.564 232.666.564 232.666.564
Penerimaan Piutang Usaha 1.810.324 8.389.246 9.124.111 9.220.151 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663

Penerimaan Modal
Kredit Bank (KI) 12.829.649 38.072.923
Modal Investasi Sendiri 6.908.273 20.500.805
Kredit IDC 289.897 2.372.510
Kredit Modal Kerja ( KMK ) 1.214.281
Modal Kerja Sendiri 653.844
IDC self Financing 156.098 1.277.505
TOTAL CASH IN FLOW 20.183.917 109.349.963 211.541.466 236.492.028 239.627.896 241.886.716 241.973.227 241.973.227 241.973.227 241.973.227 241.973.227

CASH OUT FLOW

Pembiayaan Investasi 19.737.922 58.573.728
Pembelian bahan Baku 38.933.094 179.649.815 192.668.905 194.476.686 196.301.429 207.848.572 207.848.572 207.848.572 207.848.572 207.848.572
Biaya Pengolahan 3.005.665 3.218.165 3.391.606 3.561.617 3.731.633 3.735.165 3.735.165 3.735.165 3.735.165 3.735.165
Biaya Adm & Umum 1.772.134 8.212.270 8.931.634 9.025.648 9.110.334 9.110.334 9.110.334 9.110.334 9.110.334 9.110.334
Beban Penjualan 491.004 2.275.366 2.474.679 2.500.728 2.524.192 2.524.192 2.524.192 2.524.192 2.524.192 2.524.192
Bunga Pinjaman 1.840.161 6.568.482 5.448.615 3.836.622 2.034.129 335.637 (0) (0) (0)
Pajak Terhutang 3.064.906 3.903.722 4.342.682 4.821.039 2.377.573 2.492.838 2.492.838 2.492.838 2.492.838
IDC 445.995 3.650.015
Pembayaran KI - 100.000 4.200.000 11.200.000 13.200.000 14.400.000 10.464.979 - - - -
Pembayaran KMK 182.142 242.856 242.856 242.856 242.856 60.714 0
Pembayaran Utang Dagang 763.394 3.522.545 3.777.822 3.813.268 3.849.048 4.075.462 4.075.462 4.075.462 4.075.462 4.075.462

TOTAL CASH OUT FLOW 20.183.917 109.311.337 210.954.407 232.039.839 235.000.107 237.014.659 240.532.628 229.786.562 229.786.562 229.786.562 229.786.562

Net Cash Flow - 38.626 587.058 4.452.189 4.627.789 4.872.056 1.440.599 12.186.664 12.186.664 12.186.664 12.186.664

Saldo Awal - - 38.626 625.685 5.077.874 9.705.663 14.577.720 16.018.318 28.204.983 40.391.647 52.578.311
Saldo Akhir - 38.626 625.685 5.077.874 9.705.663 14.577.720 16.018.318 28.204.983 40.391.647 52.578.311 64.764.976
LAMPIRAN - 12
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : NERACA 1 2 3 4 5 6 7 8 9 10

DESCRIPTION 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Aktiva Lancar :
- Kas / Bank 38.626 625.685 5.077.874 9.705.663 14.577.720 16.018.318 28.204.983 40.391.647 52.578.311 64.764.976
- Piutang Dagang - 1.810.324 8.389.246 9.124.111 9.220.151 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663 9.306.663
- Persediaan 821.195 3.584.433 3.843.045 3.881.761 3.920.810 4.147.292 4.147.292 4.147.292 4.147.292 4.147.292
Total Aktiva Lancar - 2.670.145 12.599.363 18.045.030 22.807.576 27.805.192 29.472.273 41.658.938 53.845.602 66.032.266 78.218.931

Aktiva Tetap :

Investasi 19.737.922 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650
Aktiva Tetap - - - - - - - - - -
Total Aktiva Tetap 19.737.922 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650 78.311.650

Komulatif Penyusutan - 1.177.038 5.885.188 10.593.339 15.301.490 20.009.641 24.717.791 29.425.942 34.134.093 38.842.244 43.550.395
Total Aktiva Tetap Bersih 19.737.922 77.134.612 72.426.461 67.718.310 63.010.160 58.302.009 53.593.858 48.885.707 44.177.557 39.469.406 34.761.255

Overhead - - - - - - - - - - -
Bunga Masa Konstruksi 445.995 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011
Total Aktiva Tak Berwujud 445.995 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011 4.096.011

Komulatif Amortisasi - 117.301 586.506 1.055.711 1.524.916 1.994.121 2.346.025 2.346.025 2.346.025 2.346.025 2.346.025
Aktiva Tak Merwujud Bersih 445.995 3.978.710 3.509.505 3.040.300 2.571.095 2.101.890 1.749.986 1.749.986 1.749.986 1.749.986 1.749.986

Total Aktiva 20.183.917 83.783.467 88.535.329 88.803.640 88.388.830 88.209.090 84.816.117 92.294.631 99.773.144 107.251.658 114.730.172

Hutang Lancar
- Hutang Dagang
- Hutang Lain-lain
- Kredit Modal Kerja 1.032.139 789.283 546.427 303.570 60.714 0 0
Total Hutang Lancar - 1.032.139 789.283 546.427 303.570 60.714 0 0

Kredit Investasi 13.119.546 53.464.979 49.264.979 38.064.979 24.864.979 10.464.979 (0) (0) (0) - -
(Termasuk bunga masa konstruksi)

Penerimaan & Modal

- Laba Bersih Tahun Berjalan - (210.177) 9.194.719 11.711.167 13.028.046 14.463.117 7.132.720 7.478.514 7.478.514 7.478.514 7.478.514
- Laba ditahan - - (210.177) 8.984.542 20.695.709 33.723.755 48.186.872 55.319.592 62.798.106 70.276.620 77.755.133
- Modal Sendiri 7.064.371 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525 29.496.525
Total Penerimaan & Modal 7.064.371 29.286.348 38.481.067 50.192.234 63.220.280 77.683.397 84.816.117 92.294.631 99.773.144 107.251.658 114.730.172

Total Hutang & Modal 20.183.917 83.783.467 88.535.329 88.803.640 88.388.830 88.209.090 84.816.117 92.294.631 99.773.144 107.251.658 114.730.172
LAMPIRAN - 13
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : RATIO
0

DESCRIPTION Tahun-2014 Tahun-2014 Tahun-2015 Tahun-2016 Tahun-2017 Tahun-2018 Tahun-2019 Tahun-2020 Tahun-2021 Tahun-2022 Tahun-2023

SOLVABILITAS RATIO :
DEBT TO ASSETS RATIO 65,0% 65,0% 56,5% 43,5% 28,5% 11,9% 0,0% 0,0% 0,0% 0,0% 0,0%
LONG TERM DEBT TO EQUITY RATIO 185,7% 182,6% 128,0% 75,8% 39,3% 13,5% 0,0% 0,0% 0,0% 0,0% 0,0%
DEBT TO EQUITY RATIO 185,7% 186,1% 130,1% 76,9% 39,8% 13,5% 0,0% 0,0% 0,0% 0,0% 0,0%

PROFITABILITAS RATIO :
EBIT
OPERATING PROFIT MARGIN : ------------ #DIV/0! 3,5% 8,6% 8,9% 8,8% 8,8% 4,1% 4,1% 4,1% 4,1% 4,1%
SALES

EAT
PROFIT MARGIN : ------------- #DIV/0! -0,4% 4,2% 4,9% 5,4% 6,0% 2,9% 3,1% 3,1% 3,1% 3,1%
SALES
EAT
R.O.I : ----------- 0,0% -0,3% 10,4% 13,2% 14,7% 16,4% 8,4% 8,1% 7,5% 7,0% 6,5%
ASSETS
EAT
R.O.E : ----------- 0,0% -0,7% 31,2% 39,7% 44,2% 49,0% 24,2% 25,4% 25,4% 25,4% 25,4%
EQUITY
LAMPIRAN - 14
OBJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : ANALISIS KELAYAKAN PROYEK

Rp.000
0 1 2 3 4 5 6 7 8 9 10
NO. URAIAN JUMLAH 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
(Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000)
A BENEFIT
1. LABA RUGI BERSIH 85.233.646,67 - (210.177) 9.194.719 11.711.167 13.028.046 14.463.117 7.132.720 7.478.514 7.478.514 7.478.514 7.478.514
2 PENYUSUTAN 48.258.545,29 1.177.038 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151
3 BUNGA 20.063.645,11 - 1.840.161 6.568.482 5.448.615 3.836.622 2.034.129 335.637 (0) (0) (0) -
4 NILAI SISA AKTIVA 34.761.255,15 - - - - - - - - - - 34.761.255
TOTAL BENEFIT 188.317.092,23 1.177.038 6.338.135 20.471.352 21.867.933 21.572.819 21.205.397 12.176.508 12.186.664 12.186.664 12.186.664 46.947.919
B TOTAL CASH OUT LAYS 87.690.142,34 19.737.922 60.441.853 6.583.008 738.201 99.310 89.781 68 0 0 0 0
1 INVESTMENT OUTLAY 19.737.922 58.573.728 0 0 0 0 0 0 0 0 0
2 MODAL KERJA 0 1.868.125 6.583.008 738.201 99.310 89.781 68 0 0 0 0
0 0 0
C NET CASH BENEFIT (PROCEED) 100.626.949,88 (18.560.884) (54.103.718) 13.888.343 21.129.732 21.473.509 21.115.616 12.176.440 12.186.664 12.186.664 12.186.664 46.947.919
DISCOUNT FACTOR 1,000 0,872 0,761 0,664 0,579 0,505 0,440 0,384 0,335 0,292 0,255
PRESENT VALUE (18.560.884) (47.193.078) 10.567.027 14.023.214 12.431.050 10.662.517 5.363.243 4.682.127 4.084.082 3.562.424 11.970.941
D PAY BACK (18.560.884) (72.664.602) (58.776.259) (37.646.527) (16.173.018) 4.942.598 17.119.037 29.305.702 41.492.366 53.679.030 100.626.950

E NPV WITH DISC. FACTOR 14,64%

PV OF BENEFIT 78.202.307
PV OF CASH OUT LAYS 68.090.369
NET PRESENT VALUE (NVP) 11.592.663 0 0 0 0 0 4 0 0 0 0 0
F BENEFIT / COST RATIO (BCR) 1,149 0 0 0 0 0 9 0 0 0 0 0
G INTERNAL RATE OF RETURN (IRR) 18,83% LAYAK
H PAY BACK PERIOD 4 Tahun 9 Bulan
LAMPIRAN 15
PROJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : ANALISIS SENSITIVITAS
SENSITIFITAS PENDAPATAN TURUN 20%
Rp.000
0 1 2 3 4 5 6 7 8 9 10
NO. URAIAN JUMLAH 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
(Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000)
A BENEFIT
1 LABA RUGI BERSIH 58.316.349,82 - (157.632) 6.896.039 8.783.375 9.771.035 10.847.338 5.349.540 5.608.885 5.608.885 5.608.885 5.608.885
2 PENYUSUTAN 1.177.038 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151
3 BUNGA - 1.840.161 6.568.482 5.448.615 3.836.622 2.034.129 335.637 (0) (0) (0) -
4 NILAI SISA AKTIVA - - - - - - - - - - 34.761.255
Total 1.177.038 6.390.679 18.172.672 18.940.141 18.315.807 17.589.617 10.393.327 10.317.036 10.317.036 10.317.036 45.078.291
B CASH OUT LAYS 67.952.220,60 19.737.922 60.441.853 6.583.008 738.201 99.310 89.781 68 0 0 0 0
1 INVESTMENT OUTLAY 19.737.922 58.573.728 - - - - - - - - -
2 MODAL KERJA - 1.868.125 6.583.008 738.201 99.310 89.781 68 - - - -

C NET CASH BENEFIT -9.635.870,78 (18.560.884) (54.051.174) 11.589.664 18.201.940 18.216.498 17.499.837 10.393.260 10.317.036 10.317.036 10.317.036 45.078.291
DISCOUNT FACTOR 1,000 0,872 0,761 0,664 0,579 0,505 0,440 0,384 0,335 0,292 0,255
PRESENT VALUE (18.560.884) (47.147.246) 8.818.064 12.080.120 10.545.560 8.836.697 4.577.822 3.963.814 3.457.518 3.015.891 11.494.217
D PAY BACK (18.560.884) (72.612.058) (61.022.394) (42.820.455) (24.603.957) (7.104.120) 3.289.139 13.606.175 23.923.211 34.240.247 79.318.538

E NPV WITH DISC. FACTOR 14,64%

PV OF BENEFIT 27.505.536
PV OF CASH OUT LAYS 68.090.369
NET PRESENT VALUE (NVP) 1.081.575 0 0 0 0 0 0 5 0 0 0 0
F BENEFIT / COST RATIO (BCR) 0,40 0 0 0 0 0 0 8 0 0 0 0
G INTERNAL RATE OF RETURN (IRR) 15,04% LAYAK
H PAY BACK PERIOD 5 Tahun 8 Bulan
LAMPIRAN 16
PROJECT : PEMBANGUNAN PABRIK KELAPA SAWIT KAP. 30 TON/JAM
OWNER : PT. KHARISMA ISKANDAR MUDA
ANALYSIS : ANALISIS SENSITIVITAS
SENSITIFITAS BIAYA NAIK 20%
Rp.000
0 1 2 3 4 5 6 7 8 9 10
NO. URAIAN JUMLAH 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
(Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000) (Rp.000)
A BENEFIT
1 LABA RUGI BERSIH 77.755.133,10 - (210.177) 9.194.719 11.711.167 13.028.046 14.463.117 7.132.720 7.478.514 7.478.514 7.478.514 7.478.514
2 PENYUSUTAN 1.177.038 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151 4.708.151
3 BUNGA - 1.840.161 6.568.482 5.448.615 3.836.622 2.034.129 335.637 (0) (0) (0) -
4 NILAI SISA AKTIVA - - - - - - - - - - 34.761.255
Total 1.177.038 6.338.135 20.471.352 21.867.933 21.572.819 21.205.397 12.176.508 12.186.664 12.186.664 12.186.664 46.947.919
B CASH OUT LAYS 77.330.713,26 19.737.922 62.309.978 13.166.017 1.476.402 198.619 179.561 136 0 0 0 0
1 INVESTMENT OUTLAY 19.737.922 58.573.728 - - - - - - - - -
2 MODAL KERJA - 3.736.250 13.166.017 1.476.402 198.619 179.561 136 - - - -

C NET CASH BENEFIT 424.419,84 (18.560.884) (55.971.843) 7.305.335 20.391.531 21.374.200 21.025.835 12.176.372 12.186.664 12.186.664 12.186.664 46.947.919
DISCOUNT FACTOR 1,000 0,872 0,761 0,664 0,579 0,505 0,440 0,384 0,335 0,292 0,255
PRESENT VALUE (18.560.884) (48.822.589) 5.558.307 13.533.291 12.373.559 10.617.181 5.363.213 4.682.127 4.084.082 3.562.424 11.970.941
D PAY BACK (18.560.884) (74.532.727) (67.227.392) (46.835.862) (25.461.662) (4.435.827) 7.740.545 19.927.209 32.113.873 44.300.538 91.248.457

E NPV WITH DISC. FACTOR 14,64%

PV OF BENEFIT 36.674.047
PV OF CASH OUT LAYS 74.397.766
NET PRESENT VALUE (NVP) 4.361.653 0 0 0 0 0 0 5 0 0 0 0
F BENEFIT / COST RATIO (BCR) 0,49 0 0 0 0 0 0 4 0 0 0 0
G INTERNAL RATE OF RETURN (IRR) 16,13% LAYAK
H PAY BACK PERIOD 5 Tahun 4 Bulan