Nama : Eka Nurbiyansari

NIM : 2016330010
Mata Kuliah :Studi Kelayakan Bisnis (SKB)

1. Hitung besarnya Net Present Value (NPV)

Usaha Garam Rakyat

Tabel 1.

Tahun Investasi Biaya Operasi Total Cost Benefit Net Benefit DF.18% Present Value

2014 Rp8,000,000,000 - Rp8,000,000,000 Rp - -Rp8,000,000,000 1.0000 -Rp8,000,000,000

2015 Rp552,595,000 Rp552,595,000 Rp3,643,250,000 Rp3,090,655,000 0.8475 Rp2,619,330,113
2016 Rp602,078,000 Rp602,078,000 Rp3,661,300,000 Rp3,059,222,000 0.7182 Rp2,197,133,240
2017 Rp662,345,000 Rp662,345,000 Rp3,844,270,000 Rp3,181,925,000 0.6086 Rp1,936,519,555
2018 Rp694,673,000 Rp694,673,000 Rp4,023,000,000 Rp3,328,327,000 0.5158 Rp1,716,751,067
2019 Rp572,206,000 Rp572,206,000 Rp3,855,000,000 Rp3,282,794,000 0.4371 Rp1,434,909,257
Jumlah Rp1,904,643,232

Tabel 2.

Tahun Investasi Biaya Operasi Total Cost Benefit DF.18% B.i C.i
2014 Rp8,000,000,000 - Rp 8,000,000,000 Rp - 1.0000 Rp - Rp 8,000,000,000
2015 Rp 552,595,000 Rp 552,595,000 Rp 3,643,250,000 0.8475 Rp 3,087,654,375 Rp 468,324,263
2016 Rp 602,078,000 Rp 602,078,000 Rp 3,661,300,000 0.7182 Rp 2,629,545,660 Rp 432,412,420
2017 Rp 662,345,000 Rp 662,345,000 Rp 3,844,270,000 0.6086 Rp 2,339,622,722 Rp 403,103,167
2018 Rp 694,673,000 Rp 694,673,000 Rp 4,023,000,000 0.5158 Rp 2,075,063,400 Rp 358,312,333
2019 Rp 572,206,000 Rp 572,206,000 Rp 3,855,000,000 0.4371 Rp 1,685,020,500 Rp 250,111,243
Jumlah Rp 11,816,906,657 Rp 9,912,263,425

B.i = Benefit x DF. 18%

C.i = Total Cost x DF. 18%

NPV = Rp. 11.816.906.657 - Rp. 9.912.263.425

= Rp. 1.904.643.232

Hasil perhitungan menunjukkan NPV > 0, ini berarti gagasan usaha (proyek) tersebut layak untuk diusahakan.
2. Hitung besarnya Internal Rate Of Return (IRR)

Usaha Garam Rakyat

Tahun Investasi Biaya Operasi Total Cost Benefit Net Benefit DF.18% Present Value DF.28% Present Value

2014 Rp8,000,000,000 - Rp8,000,000,000 Rp - -Rp8,000,000,000 1.0000 -Rp8,000,000,000 1.0000 -Rp8,000,000,000

2015 Rp552,595,000 Rp552,595,000 Rp3,643,250,000 Rp3,090,655,000 0.8475 Rp2,619,330,113 0.7810 Rp2,413,801,555
2016 Rp602,078,000 Rp602,078,000 Rp3,661,300,000 Rp3,059,222,000 0.7182 Rp2,197,133,240 0.6100 Rp1,866,125,420
2017 Rp662,345,000 Rp662,345,000 Rp3,844,270,000 Rp3,181,925,000 0.6086 Rp1,936,519,555 0.4770 Rp1,517,778,225
2018 Rp694,673,000 Rp694,673,000 Rp4,023,000,000 Rp3,328,327,000 0.5158 Rp1,716,751,067 0.3730 Rp1,241,465,971
2019 Rp572,206,000 Rp572,206,000 Rp3,855,000,000 Rp3,282,794,000 0.4371 Rp1,434,909,257 0.2910 Rp955,293,054
NPV Rp1,904,643,232 -Rp5,535,775

IRR = 0,18 + 1.904.643.232 x (0,28 - 0,18)

1.904.643.232 + 5.535.775
= 0,28 atau 28%

Hasil perhitungan tersebut menunjukkan IRR sebesar 28% dan Sosial Opportunity Cost Of Capital (SOCC) sebesar 18%,
ini berarti > SOCC, dengan demikian proyek tersebut fesible untuk dikerjakan.
Sebaliknya apabila IRR < SOCC ini berarti proyek tersebut tidak layak untuk dikembangkan, dan jika IRR = SOCC
pengembangan proyek berada dalam keadaan Break Even Point (BEP).

3. Hitung besarnya Net Benefit Cost Ratio (Net B/C)

Usaha Garam Rakyat

Tahun Net Benefit DF.18% Present Value

2014 -Rp8,000,000,000 1.0000 -Rp8,000,000,000

2015 Rp3,090,655,000 0.8475 Rp2,619,330,113
2016 Rp3,059,222,000 0.7182 Rp2,197,133,240
2017 Rp3,181,925,000 0.6086 Rp1,936,519,555
2018 Rp3,328,327,000 0.5158 Rp1,716,751,067
2019 Rp3,282,794,000 0.4371 Rp1,434,909,257

NBi (+) = Rp. 9.904.643.232

NBi (-) = Rp. 8.000.000.000

Net B/C Ratio = 9.904.643.232

8,000,000,000
= 1,238 atau 1,24

Berdasarkan hasil perhitungan diatas, menunjukkan bahwa Net B/c > 1, artinya proyek tersebut layak untuk dikerjakan
4. Hitung besarnya Gross Benefit Cost Ratio (Gross B/C)

Usaha Garam Rakyat

Tahun Total Cost Benefit DF.18% B.i C.i

2014 Rp8,000,000,000 Rp - 1.0000 Rp - Rp 8,000,000,000

2015 Rp552,595,000 Rp3,643,250,000 0.8475 Rp 3,087,654,375 Rp 468,324,263
2016 Rp602,078,000 Rp3,661,300,000 0.7182 Rp 2,629,545,660 Rp 432,412,420
2017 Rp662,345,000 Rp3,844,270,000 0.6086 Rp 2,339,622,722 Rp 403,103,167
2018 Rp694,673,000 Rp4,023,000,000 0.5158 Rp 2,075,063,400 Rp 358,312,333
2019 Rp572,206,000 Rp3,855,000,000 0.4371 Rp 1,685,020,500 Rp 250,111,243
Jumlah Rp 11,816,906,657 Rp 9,912,263,425

Berdasarkan pada tabel di atas maka Gross B/C dapat dihitung sebagai berikut :

Gross B/c = 11,816,906,657

9,912,263,425
= 1,192 atau 1,19

Karena Gross B/c > 1 berarti proyek tersebut layak (feasible ) untuk dikerjakan

5. Hitung besarnya Profitability Ratio (PR)

Usaha Garam Rakyat

Tahun Investasi Biaya Operasi Benefit DF.18% Ii B.i C.i

2014 Rp8,000,000,000 Rp - Rp - 1.0000 Rp8,000,000,000 Rp - Rp -

2015 Rp552,595,000 Rp3,643,250,000 0.8475 Rp - Rp3,087,654,375 Rp468,324,263
2016 Rp602,078,000 Rp3,661,300,000 0.7182 Rp - Rp2,629,545,660 Rp432,412,420
2017 Rp662,345,000 Rp3,844,270,000 0.6086 Rp - Rp2,339,622,722 Rp403,103,167
2018 Rp694,673,000 Rp4,023,000,000 0.5158 Rp - Rp2,075,063,400 Rp358,312,333
2019 Rp572,206,000 Rp3,855,000,000 0.4371 Rp - Rp1,685,020,500 Rp250,111,243
Jumlah Rp8,000,000,000 Rp11,816,906,657 Rp1,912,263,425

PR = 11.816.906.657 - 1.912.263.425
8,000,000,000
= 1,238 atau 1,24

Karena PR > 1 berarti proyek tersebut layak (feasible) untuk dikerjakan

6. Hitung besarnya Pay Back Periode (PBP)

Usaha Garam Rakyat

Tahun Investasi Biaya Operasi Benefit DF.18% Ii B.i

2014 Rp8,000,000,000 Rp - Rp - 1.0000 Rp8,000,000,000 Rp -

2015 Rp552,595,000 Rp3,643,250,000 0.8475 Rp - Rp3,087,654,375
2016 Rp602,078,000 Rp3,661,300,000 0.7182 Rp - Rp2,629,545,660
2017 Rp662,345,000 Rp3,844,270,000 0.6086 Rp - Rp2,339,622,722
2018 Rp694,673,000 Rp4,023,000,000 0.5158 Rp - Rp2,075,063,400
2019 Rp572,206,000 Rp3,855,000,000 0.4371 Rp - Rp1,685,020,500
Jumlah Rp8,000,000,000 Rp11,816,906,657

Ii = 8,000,000,000
Bp-1 = 3.087.654.375 + 2.629.545.660 = 5.717.200.035
Tp-1 = 2 Tahun
Bp = 2,339,622,722

PBP = 2 + 8.000.000.000 - 5.717.200.035

2,339,622,722
= 2 + 0,9757 ►untuk mencari jumlah bulan (0,9757 x 12 bulan = 11,708 = 11 bulan)
►untuk mencari jumlah hari (0,708 x 30 hari = 21,24 = 21 hari)

PBP = 2 tahun 11 bulan 21 hari