Tabel Jenis Investasi

jadwal Penggunaan Dana Investasi (dalam Rp.)

Jenis Investasi Jumlah
Pra Operasi 159,600,000.00
Tanah 100,000,000.00
Bangunan dan Emplasemen 121,555,000.00
Mesin dan Peralatan Produksi 88,837,500.00
Utiliti 3,150,000.00
Mebelair 19,782,500.00
Peralatan Kantor 50,190,000.00
Kendaraan 31,500,000.00
Provisi Kredit 30,000,000.00
Bunga Masa Persiapan -
Total Pembiayaan 604,615,000.00
Didanai Equity 100% 604,615,000.00
 Tabel Komposisi Kebutuhan dan Sumber Dana

Komposisi Kebutuhan Dana dan Sumber Dana

kebutuhan Dana Jumlah Modal Sendiri (RP. 000) %
Investasi 604,625,000.00 604,625,000.00 100%
Modal Kerja 153,366,925.00 153,366,925.00 100%
Jumlah 757,991,925.00 757,991,925.00 100%
ana

ana
Kredit Bank (Rp.000) %
- 0%
- 0%
- 0%
 Tabel Biaya Pra Operasi

Biaya Pra Operasi (dalam Rp)

Studi Kelayakan 50,000,000.00
Business Plan 20,000,000.00
Market Survei 25,000,000.00
Pre Test 10,000,000.00
Alih Tekh. dan Training 25,000,000.00
Rekrutmen 12,000,000.00
Perizinan 10,000,000.00
Contigency (5%) 7,600,000.00
Jumlah 159,600,000.00
 Tabel Bangunan Kantor Pengelola, Gudang Barang, Mushola, Ruang Jemur

Perincian Bangunan dan Emplemen Satuan Jumlah Satuan harga/unit

Bangunan Ruang Produksi M2 10 350,000.00
Bangunan Gudang dan Bahan Baku M2 10 350,000.00
Bangunan Gudang Barang Jadi M2 100 350,000.00
Bangunan Kantor M2 36 450,000.00
Bangunan Ruang Makan M2 50 350,000.00
Bangunan Ruang Mushola M2 50 350,000.00
Bangunan Pos Keamanan M2 10 250,000.00
Ruang Jemur M2 100 25,000.00
Parkir M2 75 100,000.00
Contigency (15%)
Jumlah
emur

jumlah (Rp)
3,500,000.00
3,500,000.00
35,000,000.00
16,200,000.00
17,500,000.00
17,500,000.00
2,500,000.00
2,500,000.00
7,500,000.00
15,855,000.00
121,555,000.00
 Tabel Perincian Utiliti Untuk Kantor Pengelolaan

Perincian Investasi Utiliti Satuan Jumlah Satuan Harga/Unit (Rp)

Listrik Air Unit 1 2,000,000.00
Telepon Unit 1 1,000,000.00
Contigency (5%)
Jumlah
Jumlah (Rp)
2,000,000.00
1,000,000.00
150,000.00
3,150,000.00
 Tabel Investasi Mebelair Untuk Kantor Pengelolaan

Investasi Mebelair Satuan Jumlah Satuan

Mebelair Untuk Ruang Direksi set 2
Mebelair Untuk Ruang Manajer set 2
Mebelair Untuk Ruang Supervisor set 2
Mebelair Untuk Ruang Staf set 3
Mebelair Untuk Ruang Tamu set 2
Mebelair Untuk Ruang Rapat set 2
Mebelair Untuk Ruang Makan set 1
Mebelair Untuk Pos Keamanan set 1
Contigency (5%)
Jumlah
or Pengelolaan

harga/unit jumlah (Rp)

2,500,000.00 5,000,000.00
1,500,000.00 3,000,000.00
750,000.00 1,500,000.00
350,000.00 1,050,000.00
1,000,000.00 2,000,000.00
2,500,000.00 5,000,000.00
1,000,000.00 1,000,000.00
300,000.00 300,000.00
942,500.00
19,792,500.00
 Tabel Perincian Investasi Peralatan Kantor Pengelola

Perincian Investasi Peralatan Kantor Satuan Jumlah Satuan harga/unit

Air Conditioner set 2 3,500,000.00
Komputer dan Primer set 1 5,000,000.00
Mesin Ketik Elektronik unit 1 1,000,000.00
Overhead Proyektor (OHP) unit 1 5,000,000.00
Telepon Ruang unit 2 1,100,000.00
Telepon Mobil unit 1 8,000,000.00
Faximile unit 1 7,000,000.00
Intercome unit 2 300,000.00
Filing Cabinet unit 4 500,000.00
Televisi dan Video set 1 8,000,000.00
Peralatan Lain set 1 2,000,000.00
unit 0 -
Contigency (5%)
Jumlah
jumlah (Rp)
7,000,000.00
5,000,000.00
1,000,000.00
5,000,000.00
2,200,000.00
8,000,000.00
7,000,000.00
600,000.00
2,000,000.00
8,000,000.00
2,000,000.00
-
2,390,000.00
50,190,000.00
 Tabel Perkiraan Kebutuhan Modal Kerja Permulaan Tahun Pertama

Persediaan Bahan Baku kebutuhan 1 bulan dibutuhkan (bulan) total dibutuhkan

Bahan Baku Semen 65,625,000.00 2 131,250,000.00
Bahan Pembantu 875,000.00 3 2,625,000.00
Bahan Pasir 14,583,333.00 3 43,749,999.00
Bahan Fly Ash 875,000.00 0.25 218,750.00
BBM Solar/Pelumas 729,167.00 0.25 182,291.75
Bahan Pembantu Batu 1,458,333.00 1 1,458,333.00

Sub Total 179,484,373.75

Persediaan Barang Jadi 83333 0.5 41666.5
Piutang Penjualan 83333 2 166666
Pembayaran Dimuka
Bahan Baku 0 0
Hutang Dagang
Bahan Baku Semen (65,625,000.00) 1 (65,625,000.00)
Bahan Pembantu (875,000.00) 1 (875,000.00)
Bahan Pasir (14,583,333.00) 1 (14,583,333.00)
Bahan Fly Ash (875,000.00) 0.5 (437,500.00)
BBM Solar/Pelumas (729,167.00) 0.5 (364,583.50)
Bahan Pembantu Batu (1,458,333.00) 1 (1,458,333.00)
Sub Total (83,343,749.50)
Kebutuhan Tunai
Gaji dan Upah 39,240,000.00 1 39,240,000.00
Biaya Pemeliharaan 712,592.00 1 712,592.00
Premi Asuransi 196,891.00 1 196,891.00
Biaya Administrasi dan Umum 10,000,000.00 1 10,000,000.00
Biaya Penjualan 5,350,000.00 1 5,350,000.00
Sub Total 55,499,483.00

Kebutuhan Modal Kerja 151,848,441.00

Provisi Kredit 1% 1,518,484.41
Total Modal Kerja 153,366,925.41
Pembelanjaan
Kredit Modal Kerja 0% -
Modal Sendiri (Equity) 100% 153,366,925.41
 Tabel Jumlah Nilai Penjualan

Keterangan Tahun 1 Tahun 2

Fly Ash (Ton) 343,765.00 360,954.00
Pemanfaatan Fly Ash (Kg) 2,000,000.00 3,000,000.00
Semen (Kg) 700,000.00 770,000.00
Fly Ash (Kg) 300,000.00 231,000.00
Volume Penjualan
a. Batako (1 Zak =60 Buah Batako) Unit 750,000.00 750,750.00
b. Paving Blok (1 Zak =45 Paving Blok) Unit 562,500.00 563,063.00
c. Pupuk (Kg) 1,700,000.00 2,769,000.00
Nilai Penjualan
a. Batako (Rp 1700 per buah) 1,275,000,000.00 1,276,275,000.00
b. Paving Blok (Rp. 30000 per M3) 675,000,000.00 675,675,000.00
C. Pupuk (Rp 200 per kg) 340,000,000.00 553,800,000.00

Jumlah Nilai Penjualan 2,296,356,265.00 2,514,194,767.00

Nilai Penjualan

Tahun 3 Tahun 4 Tahun 5

379,001.00 397,951.00 417,849.00
4,000,000.00 5,000,000.00 6,000,000.00
847,000.00 931,700.00 1,024,870.00
254,100.00 279,510.00 307,461.00

825,825.00 908,408.00 999,248.00

619,369.00 681,306.00 749,436.00
3,745,900.00 4,720,490.00 5,692,539.00

1,403,902,500.00 1,544,293,600.00 1,698,721,600.00

743,242,500.00 817,566,750.00 899,232,425.00
749,180,000.00 944,098,000.00 1,138,507,800.00

2,906,996,195.00 3,318,877,715.00 3,751,653,228.00

 Tabel Proyeksi Pendapatan dan Laba Kotor Sampai dengan 5 Tahun

Keterangan Tahun 1 Tahun 2 Tahun 3

Jumlah Nilai Penjualan 2,296,356,265.00 2,514,194,767.00 2,906,996,195.00
Pajak Pertambahan Nilai 114,500,000.00 125,287,500.00 144,816,250.00

Jumlah Nilai Penjualan Bersih 2,181,856,265.00 2,388,907,267.00 2,762,179,945.00

Harga Pokok Penjualan 1,397,754,085.00 1,418,477,523.00 1,546,306,117.00
Laba (Rugi) Kotor 784,102,180.00 970,429,744.00 1,215,873,828.00
engan 5 Tahun

Tahun 4 Tahun 5
3,318,877,715.00 3,751,653,228.00
165,297,875.00 186,827,663.00

3,153,579,840.00 3,564,825,565.00
1,686,917,570.00 1,841,590,168.00
1,466,662,270.00 1,723,235,397.00
 Tabel Perhitungan Biaya Operasional

Keterangan Tahun 1 Tahun 2

Rencana Produksi (%)
TOTAL KAPASITAS PRODUKSI
Total kebutuhan semen dan fly ash (kg) 1,000,000.00 1,001,000.00
Evaluation dengan Semen (Zak 40 Kg) 17,500.00 17,518.00
Biaya Variabel
Bahan Baku Semen 787,500,000.00 788,287,500.00
Bahan Pembantu 10,500,000.00 10,510,500.00
Bahan Pasir 174,999,996.00 175,175,000.00
Bahan Fly Ash 10,500,000.00 10,510,500.00
BBM Solar/Pelumas 8,750,004.00 8,758,750.00
Bahan Pembantu (Batu feisfar) 17,499,996.00 17,517,500.00
Pemakaian Listrik 8,750,000.00 8,758,750.00
Tenaga Kerja Langsung Variabel 112,320,000.00 112,320,000.00
Tunjangan Kesehatan dan Asuransi (10%) 11,232,000.00 11,232,000.00

Total Biaya Variabel 1,142,051,996.00 1,143,070,500.00

Biaya Tetap
Tenaga Kerja Langsung Tetap 171,600,000.00 188,760,000.00
Tunjangan Kesehatan dan Asuransi (10%) 17,160,000.00 18,876,000.00
Biaya Pemeliharaan dan Suku Cadang 8,551,100.00 8,551,100.00
Premi Asuransi Fix Asset 2,362,688.00 2,362,688.00
Contigency 5% 118,134.00 118,134.00

Total Biaya Tetap 199,791,922.00 218,667,922.00

Total Biaya Produksi 1,341,843,918.00 1,361,738,422.00

Depresiasi dan Amortisasi 71,442,904.00 71,442,904.00

Biaya Produksi Termasuk Dep dan Amort 1,413,286,822.00 1,433,181,326.00

Bunga Kredit Investasi - -
Bunga Modal Kerja - -

Total Biaya Produksi (Termasuk Bunga) 1,413,286,822.00 1,433,181,326.00

Biaya Operasional

Tahun 3 Tahun 4 Tahun 5

1,101,100.00 1,211,210.00 1,332,331.00

19,269.00 21,198.00 23,316.00

867,116,250.00 953,827,275.00 1,049,210,553.00

11,561,550.00 12,717,705.00 13,989,476.00
192,692,500.00 211,961,750.00 233,157,925.00
11,561,550.00 12,717,705.00 13,989,476.00
9,634,625.00 10,598,088.00 11,657,896.00
19,269,250.00 21,196,175.00 23,315,793.00
9,634,625.00 10,598,088.00 11,657,896.00
112,320,000.00 112,320,000.00 112,320,000.00
11,232,000.00 11,232,000.00 11,232,000.00

1,245,022,350.00 1,357,168,786.00 1,480,531,015.00

207,636,000.00 228,399,600.00 251,239,560.00

20,763,600.00 22,939,960.00 25,123,956.00
8,551,100.00 8,551,100.00 8,551,100.00
2,362,688.00 2,362,688.00 2,362,688.00
118,134.00 118,134.00 118,134.00

239,431,522.00 262,371,482.00 287,395,438.00

1,484,453,872.00 1,619,540,268.00 1,767,926,453.00

71,442,904.00 71,442,904.00 71,442,904.00

1,555,896,776.00 1,690,983,172.00 1,839,369,357.00

- - -
- - -

1,555,896,776.00 1,690,983,172.00 1,839,369,357.00

 Tabel Biaya Penyusutan, Pemeliharaan, dan Asu

Keterangan Nilai Residu Umur Nilai Perolehan

Penyusutan Aset Tetap
Pra Operasi 0.0% 5 159,600,000.00
Tanah 0.0% 0 100,000,000.00
Bangunan dan Emplasemen 5.0% 20 121,555,000.00
Mesin dan Peralatan Produksi 5.0% 13 88,837,500.00
Utiliti 5.0% 10 3,150,000.00
Mebelair 5.0% 5 19,782,500.00
Peralatan Kantor 5.0% 5 50,190,000.00
Kendaraan 5.0% 5 31,500,000.00
Provisi Kredit 1% 0.0% 5 30,000,000.00
Bunga Masa kontruksi 0.0% 5 -
Total Penyusutan 604,615,000.00

Biaya Pemeliharaan dan Suku Cadang

Tanah 0.0% 100,000,000.00
Bangunan 2.0% 121,555,000.00
Mesin dan Peralatan Produksi 1.0% 88,837,500.00
Utility 5.0% 3,150,000.00
Mebelair 5.0% 19,782,500.00
Peralatan Kantor 5.0% 50,190,000.00
Kendaraan 5.0% 31,500,000.00
Total Biaya Pemeliharaan 415,015,000.00

Premi Asuransi
Tanah 0.0% 100,000,000.00
Bangunan 0.8% 121,555,000.00
Mesin dan Peralatan Produksi 0.8% 88,837,500.00
Utility 0.8% 3,150,000.00
Mebelair 0.8% 19,782,500.00
Peralatan Kantor 0.8% 50,190,000.00
Kendaraan 0.8% 31,500,000.00
Total Biaya Premi 415,015,000.00
nyusutan, Pemeliharaan, dan Asuransi Aktiva Tetap

tahun 1 tahun 2 tahun 3 tahun 4

31,920,000.00 31,920,000.00 31,920,000.00 31,920,000.00

- - - -
6,077,750.00 6,077,750.00 6,077,750.00 6,077,750.00
6,833,653.85 6,833,653.85 6,833,653.85 6,833,653.85
315,000.00 315,000.00 315,000.00 315,000.00
3,956,500.00 3,956,500.00 3,956,500.00 3,956,500.00
10,038,000.00 10,038,000.00 10,038,000.00 10,038,000.00
6,300,000.00 6,300,000.00 6,300,000.00 6,300,000.00
6,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00
- - - -
71,440,903.85 71,440,903.85 71,440,903.85 71,440,903.85

- - - -
2,431,100.00 2,431,100.00 2,431,100.00 2,431,100.00
888,375.00 888,375.00 888,375.00 888,375.00
157,500.00 157,500.00 157,500.00 157,500.00
989,125.00 989,125.00 989,125.00 989,125.00
2,509,500.00 2,509,500.00 2,509,500.00 2,509,500.00
1,575,000.00 1,575,000.00 1,575,000.00 1,575,000.00
8,550,600.00 8,550,600.00 8,550,600.00 8,550,600.00

- - - -
911,662.50 911,662.50 911,662.50 911,662.50
666,281.25 666,281.25 666,281.25 666,281.25
23,625.00 23,625.00 23,625.00 23,625.00
148,368.75 148,368.75 148,368.75 148,368.75
376,425.00 376,425.00 376,425.00 376,425.00
236,250.00 236,250.00 236,250.00 236,250.00
2,362,612.50 2,362,612.50 2,362,612.50 2,362,612.50
tahun 5

31,920,000.00
-
6,077,750.00
6,833,653.85
315,000.00
3,956,500.00
10,038,000.00
6,300,000.00
6,000,000.00
-
71,440,903.85

-
2,431,100.00
888,375.00
157,500.00
989,125.00
2,509,500.00
1,575,000.00
8,550,600.00

-
911,662.50
666,281.25
23,625.00
148,368.75
376,425.00
236,250.00
2,362,612.50
 Tabel Proyeksi Laba Rugi

Keterangan Tahun 1 Tahun 2

jumlah nilai penjualan 2,290,000,000.00 2,505,750,000.00
pajak pertambahan nilai 114,500,000.00 125,287,500.00

jumlah nilai penjualan bersih 2,175,500,000.00 2,380,462,500.00

harga pokok penjualan 1,397,754,085.00 1,418,477,523.00
laba (rugi) kotor 777,745,915.00 961,984,977.00

biaya administrasi penjualan dan penyusutan

gaji tenaga kerja tak langsung 226,200,000.00 226,200,000.00
tunjangan kas dan asuransi (10%) 22,620,000.00 22,620,000.00
biaya administrasi penjualan dan penyusutan 120,000,000.00 120,000,000.00
biaya transportasi 350,000.00 350,350.00
biaya promosi 38,887,296.00 48,099,249.00
asuransi persediaan 1,765,459.00 7,563.00
biaya penyusutan dan amortisasi 71,442,904.00 71,442,904.00

total biaya Administrasi dan Penyusutan 481,265,659.00 488,720,066.00

laba (rugi) usaha sebelum bunga 296,480,256.00 473,264,911.00

bunga
bunga kredit investasi - -
bunga kredit modal kerja - -
sub total bunga - -

laba (rugi) sebelum pajak 296,480,256.00 473,264,911.00

PPH 25 (35%) 103,768,090.00 165,642,719.00
laba (rugi) netto 192,712,166.00 307,622,192.00
rasio laba (rugi) tahap penjualan 9% 12.92%
akumulasi laba (rugi) 192,712,166.00 500,334,358.00
Laba Rugi

Tahun 3 Tahun 4 Tahun 5

2,896,325,000.00 3,305,957,500.00 3,736,553,250.00
144,816,250.00 165,297,875.00 186,827,663.00

2,751,508,750.00 3,140,659,625.00 3,549,725,587.00

1,546,306,117.00 1,686,917,570.00 1,841,590,168.00
1,205,202,633.00 1,453,742,055.00 1,708,135,419.00

226,200,000.00 226,200,000.00 226,200,000.00

22,620,000.00 22,620,000.00 22,620,000.00
120,000,000.00 120,000,000.00 120,000,000.00
385,385.00 423,924.00 466,316.00
60,260,132.00 72,687,103.00 85,406,771.00
173,096.00 190,406.00 209,447.00
71,442,904.00 71,442,904.00 71,442,904.00

501,081,517.00 513,564,337.00 526,345,438.00

704,121,116.00 940,177,719.00 1,181,789,982.00

- - -
- - -
- - -

704,121,116.00 940,177,719.00 1,181,789,982.00

246,442,391.00 329,062,202.00 413,626,494.00
457,678,725.00 611,115,517.00 768,163,488.00
16.63% 19.46% 21.64%
958,013,083.00 1,569,128,600.00 2,337,292,088.00
 Tabel Analisis Proyek Cash Flow

Keterangan Masa Persiapan Tahun 1

Sumber Dana
Laba (Rugi) Usaha Sebelum Bunga 296,480,256.00
Penyusutan dan Amortisasi 71,442,904.00

Internal Cash Generation - 367,923,160.00

Modal (Equity) 604,625,000.00 153,366,925.00

Kredit Investasi -
Kredit Modal Kerja -

Total Sumber Dana 604,625,000.00 521,290,085.00

Penggunaan Dana
Pembelian Penggunaan Barang Modal 604,625,000.00
Modal Kerja
Tambah (Kurang) Persediaan Bahan 179,484,373.75
Tambah (Kurang) Persediaan Barang Jadi 55,910,163.00
Tambah (Kurang) Pembayaran Dimuka -
Tambah (Kurang) Piutang Datang 381,666,567.00
Tambah (Kurang) Hutang Dagang -
Pembayaran Pokok Kredit Investasi -
Pembayaran Pokok Kredit Modal Kerja -
Bunga Kredit Investasi -
Bunga Kredit Modal Kerja -
Pajak Penghasilan 103,768,090.00

Total Penggunaan Dana 604,625,000.00 720,829,193.75

Suplus (Defisit) Kas - (199,539,210.00)

Saldo Kas Awal - -
Saldo Kas Akhir - (199,539,210.00)
Tabel Analisis Proyek Cash Flow

Tahun 2 Tahun 3 Tahun 4 Tahun 5

473,264,911.00 704,121,116.00 940,177,719.00 1,181,789,982.00

71,442,904.00 71,442,904.00 71,442,904.00 71,442,904.00

544,707,815.00 775,564,020.00 1,011,620,623.00 1,253,232,666.00

544,707,815.00 775,564,020.00 1,011,620,623.00 1,253,232,666.00

179,484.00 17,966,386.00 19,763,025.00 21,739,327.00

828,938.00 51,131,144.00 5,624,458.00 6,186,904.00
- - - -
35,958,333.00 65,095,833.00 68,272,083.00 71,765,958.00
- - - -
- - - -
- - - -
- - - -
- - - -
165,642,719.00 246,442,391.00 329,062,202.00 413,626,424.00

202,609,474.00 380,635,754.00 422,721,768.00 513,318,613.00

342,096,341.00 440,946,267.00 588,898,555.00 739,914,203.00

(199,539,210.00) 142,557,131.00 583,503,398.00 1,172,401,953.00
142,557,131.00 583,503,398.00 1,172,401,953.00 1,912,316,156.00
 Tabel Proyeksi Neraca Per 31 Desember

Keterangan Masa Persiapan Tahun 1

current assets
kas dan bank - (199,539,210.00)
persediaan bahan baku dan penolong - 179,484,373.75
persediaan Barang Jadi - 55,910,163.00
Pembayaran Dimuka - -
Piutang Dagang - 381,666,567.00

total current assets - 417,521,893.75

fixed assets
Pra Operasi 159,600,000.00 159,600,000.00
Tanah 100,000,000.00 100,000,000.00
Bangunan dan Emplasemen 121,555,000.00 121,555,000.00
Mesin dan Peralatan Produksi 88,837,500.00 88,837,500.00
Utility 3,150,000.00 3,150,000.00
Mebelair 19,782,500.00 19,782,500.00
Peralatan Kantor 50,190,000.00 50,190,000.00
Provisi Kredit 1% 31,500,000.00 31,500,000.00
Bunga Masa Kontruksi 30,000,000.00 30,000,000.00

total fixed assets 604,615,000.00 604,615,000.00

akumulasi penyusutan 71,442,904.00

net fixed assets 604,615,000.00 533,172,096.00

total assets 604,615,000.00 950,693,989.75

aquity dan liabilities - -

total current liabilities - -

total long term liabilities - -
equity
modal 604,625,000.00 757,991,925.00
akumulasi laba (rugi) 192,712,166.00

total equity 604,625,000.00 950,704,091.00

total equity dan liabilities 604,625,000.00 950,704,091.00

royeksi Neraca Per 31 Desember

Tahun 2 Tahun 3 Tahun 4 Tahun 5

142,557,131.00 583,503,398.00 1,172,401,953.00 1,912,316,156.00

179,663,859.00 197,630,245.00 217,393,270.00 239,132,597.00
56,739,101.00 61,852,245.00 67,476,703.00 73,663,607.00
- - - -
417,625,000.00 482,720,833.00 550,992,917.00 622,758,873.00

796,585,091.00 1,325,706,721.00 2,008,264,843.00 2,847,871,233.00

159,600,000.00 159,600,000.00 159,600,000.00 159,600,000.00

100,000,000.00 100,000,000.00 100,000,000.00 100,000,000.00
121,555,000.00 121,555,000.00 121,555,000.00 121,555,000.00
88,837,500.00 88,837,500.00 88,837,500.00 88,837,500.00
3,150,000.00 3,150,000.00 3,150,000.00 3,150,000.00
19,782,500.00 19,782,500.00 19,782,500.00 19,782,500.00
50,190,000.00 50,190,000.00 50,190,000.00 50,190,000.00
31,500,000.00 31,500,000.00 31,500,000.00 31,500,000.00
30,000,000.00 30,000,000.00 30,000,000.00 30,000,000.00

604,615,000.00 604,615,000.00 604,615,000.00 604,615,000.00

142,885,808.00 214,328,712.00 285,771,616.00 357,214,520.00

461,729,192.00 390,286,288.00 318,843,384.00 247,400,480.00

1,258,314,283.00 1,715,993,009.00 2,327,108,227.00 3,095,271,713.00

- - - -

- - - -
- - - -

757,991,925.00 757,991,925.00 757,991,925.00 757,991,925.00

500,334,358.00 958,013,083.00 1,569,128,600.00 2,337,292,088.00

1,258,326,283.00 1,716,005,008.00 2,327,120,525.00 3,095,284,013.00

1,258,326,283.00 1,716,005,008.00 2,327,120,525.00 3,095,284,013.00

 Tabel Analisis Internal Rate Of Return

Keterangan Masa Persiapan Tahun 1 Tahun 2

cash out flow 604,625,000.00 617,061,205.00 36,966,755.00
investasi 604,625,000.00
modal kerja - 617,061,205.00 36,966,755.00

cash in flow - 264,155,070.00 379,065,096.00

net profit - 192,712,166.00 307,522,192.00
bungan kredit - - -
penyusunan dan amortisasi 71,442,904.00 71,442,904.00

net cash flow (604,625,000.00) (352,906,135.00) 342,098,341.00

discount factor 20% 0.2 1 0.833333333333333 0.694444444444444

present value (604,625,000.00) (294,088,445.83) 237,568,292.36
net present value 123,189,570.95

discount factor 35% 0.35 1 0.740740740740741 0.548696844993141

present value (604,625,000.00) (261,411,951.85) 187,708,280.38
net present value (189,106,733.63)

Internal Rate Of Return 26%

Tahun 3 Tahun 4 Tahun 5
88,175,363.00 93,559,506.00 99,592,189.00

88,175,363.00 93,559,506.00 99,592,189.00

529,121,530.00 582,558,421.00 829,506,792.00

457,676,726.00 611,115,517.00 758,153,488.00
- - -
71,442,904.00 71,442,904.00 71,442,904.00

440,946,167.00 488,998,915.00 729,914,603.00

0.578703703703704 0.482253086419753 0.401877572016461 (898,713,445.83)

255,177,179.98 235,821,236.01 293,336,308.43 1,021,903,016.79

0.406442107402327 0.301068227705427 0.22301350200402 (866,036,951.85)

179,219,089.37 147,222,036.69 162,780,811.78 676,930,218.22
 Tabel Analisis Payback Period

Keterangan Keterangan Tahun 1 Tahun 2

capital goods 604,625,000.00
initial working capital 0 153366925

investasi 604,625,000.00 153366925

net profit 192,712,166.00 307,522,192.00

depresiasi 71,442,904.00 71,442,904.00

proceeds 264,155,070.00 378,965,096.00

akumulasi proceeds 264,155,070.00 643,120,166.00

payback period (tahun) 2.29

back Period

Tahun 3 Tahun 4 Tahun 5

457,676,726.00 611,115,517.00 758,153,488.00

71,442,904.00 71,442,904.00 71,442,904.00

529,119,630.00 682,558,421.00 829,596,392.00

1,172,239,796.00 1,854,798,217.00 2,684,394,609.00
 Tabel Analisis Break Event Point (BEP)

Keterangan Tahun 1 Tahun 2

penjualan 2,175,500,000.00 2,380,462,500.00
biaya variabel
biaya produksi variabel 1,142,052,000.00 1,143,070,500.00
suransi persediaan 1,765,459.00 7,563.00
biaya transportasi 350,000.00 350,350.00

total biaya ariabel 1,142,052,000.00 1,143,070,500.00

biaya variabel produk terjual

biaya tetap
biaya produksi tetap 199,791,922.00 218,667,922.00
biaya penyusutan dan amortisasi 71,442,904.00 71,442,904.00
bunga kredit - -
gaji T.kerja tidak langsung 226,200,000.00 226,200,000.00
biaya administrasi 120,000,000.00 120,000,000.00
biaya promosi 38,887,296.00 48,099,249.00

total biaya tetap 656,322,122.00 684,410,075.00

BEP terhadap penjualan

titik impas (BEP dari Penjualan) 1,382,084,541.00 1,317,023,172.00

persentase BEP 63.53% 55.33%
Event Point (BEP)

Tahun 3 Tahun 4 Tahun 5

2,896,325,000.00 3,305,957,500.00 3,736,553,250.00

1,245,022,350.00 1,357,169,385.00 1,480,531,124.00

173,096.00 190,406.00 209,447.00
385,385.00 423,924.00 466,316.00

1,245,022,350.00 1,357,169,385.00 1,480,531,124.00

239,431,522.00 262,271,482.00 287,395,436.00

71,442,904.00 71,442,904.00 71,442,904.00
- - -
226,200,000.00 226,200,000.00 226,200,000.00
120,000,000.00 120,000,000.00 120,000,000.00
60,260,132.00 72,687,103.00 85,406,771.00

717,334,558.00 752,601,489.00 790,445,111.00

1,310,504,602.00 1,325,618,171.00 1,356,322,842.00

47.63% 42.21% 38.21%