I BIAYA PRA PRODUKSI

NO. Uraian
1 Biaya Pengurusan Izin
2 Biaya Studi Kelayakan pangan
3 Biaya Studi sanitasi dan hygene
4 Biaya Pembebasan pembelian sarana dan prasarana penunjang
Jumlah

II SARANA PENUNJANG OPERASIONAL PRODUKSI

NO. Uraian
1 Pembangunan Toilet
2 Pembangunan gudang
3 Pembelian Atribut Pegawai
4 Pembelian APAR (Alat Pemadam Api Ringan)
Jumlah

III BIAYA PERALATAN PENGOLAHAN

NO. Uraian
1 Mikrowave (Pengering)
2 Gilingan Mie
3 Baskom Almunium
4 Timbangan Digital Dapur
5 Mesin Pengemas Manual
6 Blender
Jumlah

TOTAL BIAYA INVESTASI

NO. Uraian
1 Biaya Pra Produksi
2 Sarana Penunjang Operasional Produksi
3 Biaya Peralatan Pengolahan
Jumlah
Biaya(Rp)
3,000,000
1,500,000
1,500,000
7,000,000
13,000,000

Biaya(Rp)
3,000,000
5,000,000
1,500,000
500,000
10,000,000

Merek Jumlah (Unit) Harga (Rp) Jumlah (Rp)

Sharp 5 300,000 1,500,000
Vicenza 5 200,000 1,000,000
Komodo 5 100,000 500,000
maxximum 2 50,000 100,000
Maksindo 2 2,000,000 4,000,000
Miyako 2 200,000 400,000
7,500,000

Biaya(Rp)
13,000,000
10,000,000
7,500,000
30,500,000
NO. URAIAN JUMLAH
1. Investasi rumah tempat usaha 20,000,000
2. Biaya Operasional
2.1. Biaya Tetap
Biaya tenaga kerja 5 orang 7,500,000
Iuran Jam Sostek 4,000,000
Biaya ATK 2,000,000
Biaya Perjalanan 5,000,000
Biaya Listrik/Air 3,000,000
Biaya Telepon 2,000,000
Biaya BBM Kendaraan 5,000,000
Biaya Pemeliharaan peralatan pengolahan 10,000,000
Biaya Administrasi Bank 1,000,000
Pajak Pengusahaan 8,500,000
Biaya Sewa Mobil 5,000,000
Biaya Lain-Lain 5,000,000
JUMLAH 58,000,000

2.2. Biaya Variabel

Rumput Laut 5,000,000
Tepung Terigu 7,000,000
Tepung Kanji 6,000,000
Bawang Putih 5,000,000
Bawang Merah 5,000,000
Merica 4,000,000
Cabe 4,000,000
Kemasan 6,000,000
Royalti (2,5 %)/Penjualan
JUMALH 42,000,000

3 Harga BELI Mie Rumput Laut/Kemasan 5,000,000

4 Harga Jual Mie Rumput Laut/Kemasan 8,000,000

100,000,000
 696,000,000

TAHUN 1
Beli Mie Rumput Laut 15,000
VC
FC
JUMLAH
JUAL 20,000
ROYALTI (2,5 %) PENJUALAN

504,000,000 ARUS KAS MASUK

ARUS KAS KELUAR
SELISIH KAS

1,200,000,000
 TAHUN 2
75,000,000,000 Beli Mie Rumput Laut 18,000 90,000,000,000
504,000,000 VC 4,504,000,000
696,000,000 FC 696,000,000
76,200,000,000 JUMLAH 95,200,000,000
160,000,000,000 JUAL 23,000 184,000,000,000
4,000,000,000 ROYALTI 4,600,000,000

160,000,000,000 ARUS KAS MASUK 184,000,000,000

76,200,000,000 ARUS KAS KELUAR 95,200,000,000
83,800,000,000 SELISIH KAS 88,800,000,000
 TAHUN 3 TAHUN 4
Beli Mie Rumput Laut 20,000 100,000,000,000 BELI ABON
VC 9,104,000,000 VC
FC 696,000,000 FC
JUMLAH 109,800,000,000
JUAL 26,000 208,000,000,000 JUAL
ROYALTI 5,200,000,000 ROYALTI

ARUS KAS MASUK 208,000,000,000 ARUS KAS MASUK

ARUS KAS KELUAR 109,800,000,000 ARUS KAS KELUAR
SELISIH KAS 98,200,000,000 SELISIH KAS
 TAHUN 5
20,000 100,000,000,000 Beli Mie Rumput Laut 20,000
14,304,000,000 VC
696,000,000 FC
JUMLAH 115,000,000,000 JUMLAH
26,000 208,000,000,000 JUAL 26,000
5,200,000,000 ROYALTI

208,000,000,000 ARUS KAS MASUK

115,000,000,000 ARUS KAS KELUAR
93,000,000,000 SELISIH KAS
 TAHUN 6
100,000,000,000 Beli Mie Rumput Laut 20,000 100,000,000,000
19,504,000,000 VC 24,704,000,000
696,000,000 FC 696,000,000
120,200,000,000 JUMLAH 125,400,000,000
208,000,000,000 JUAL 26,000 208,000,000,000
5,200,000,000 ROYALTI 5,200,000,000

208,000,000,000 ARUS KAS MASUK 208,000,000,000

120,200,000,000 ARUS KAS KELUAR 125,400,000,000
87,800,000,000 SELISIH KAS 82,600,000,000
 TAHUN 7 TAHUN 8
Beli Mie Rumput Laut 22,000 110,000,000,000 Beli Mie Rumput Laut
VC 29,904,000,000 VC
FC 696,000,000 FC
JUMLAH 140,600,000,000
JUAL 28,000 224,000,000,000 JUAL
ROYALTI 5,600,000,000 ROYALTI

ARUS KAS MASUK 224,000,000,000 ARUS KAS MASUK

ARUS KAS KELUAR 140,600,000,000 ARUS KAS KELUAR
SELISIH KAS 83,400,000,000 SELISIH KAS
 TAHUN 9
22,000 110,000,000,000 Beli Mie Rumput Laut 23,000
35,504,000,000 VC
696,000,000 FC
JUMLAH 146,200,000,000 JUMLAH
28,000 224,000,000,000 JUAL 29,000
5,600,000,000 ROYALTI

224,000,000,000 ARUS KAS MASUK

146,200,000,000 ARUS KAS KELUAR
77,800,000,000 SELISIH KAS
 TAHUN 10
115,000,000,000 Beli Mie Rumput Laut 23,000 115,000,000,000
41,104,000,000 VC 46,904,000,000
696,000,000 FC 696,000,000
156,800,000,000 JUMLAH 162,600,000,000
232,000,000,000 JUAL 30,000 240,000,000,000
5,800,000,000 ROYALTI 6,000,000,000

232,000,000,000 ARUS KAS MASUK 240,000,000,000

156,800,000,000 ARUS KAS KELUAR 162,600,000,000
75,200,000,000 SELISIH KAS 77,400,000,000
Kegiatan/ Tahun Progran Produksi/Penjualan Arus Kas masuk Arus Kas keluar
0 Kontruksi - 30,500,000
1 50% 160,000,000,000 76,200,000,000
2 75% 184,000,000,000 95,200,000,000
3 100% 208,000,000,000 109,800,000,000
4 100% 208,000,000,000 115,000,000,000
5 100% 208,000,000,000 120,000,000,000
6 100% 208,000,000,000 125,400,000,000
7 100% 224,000,000,000 140,600,000,000
8 100% 224,000,000,000 146,200,000,000
9 100% 232,000,000,000 156,800,000,000
10 100% 240,000,000,000 162,600,000,000

IRR
BC
RC
PP
Selisih Kas Diskonto 20% NPV Selisih Kas Diskonto 15%
(30,500,000) 1 -30500000 (30,500,000) 1
83,800,000,000 0.833333333333333 69,833,333,333 83,800,000,000 0.869565217391304
88,800,000,000 0.694444444444444 61,666,666,667 88,800,000,000 0.756143667296787
98,200,000,000 0.578703703703704 56,828,703,704 98,200,000,000 0.657516232431988
93,000,000,000 0.482253086419753 44,849,537,037 93,000,000,000 0.571753245593033
88,000,000,000 0.401877572016461 35,365,226,337 88,000,000,000 0.49717673529829
82,600,000,000 0.334897976680384 27,662,572,874 82,600,000,000 0.432327595911556
83,400,000,000 0.279081647233653 23,275,409,379 83,400,000,000 0.375937039923093
77,800,000,000 0.232568039361378 18,093,793,462 77,800,000,000 0.326901773846168
75,200,000,000 0.193806699467815 14,574,263,800 75,200,000,000 0.284262412040146
77,400,000,000 0.161505582889846 12,500,532,116 77,400,000,000 0.247184706121866

29
0.48
1.48
 NPV
-30,500,000
72,869,565,217
67,145,557,656
64,568,094,025
53,173,051,840
43,751,552,706
35,710,259,422
31,353,149,130
25,432,958,005
21,376,533,385
19,132,096,254
SKENARIO 1. HARGA JUAL NAIK 10 %/TAHUN, HARGA PRODUKSI/COST TETAP

Kegiatan/ Tahun Progran Produksi/Penjualan Arus Kas masuk Arus Kas keluar Selisih Kas
0 Kontruksi - 30,500,000 (30,500,000)
1 50% 160,000,000,000 76,200,000,000 83,800,000,000
2 75% 176,000,000,000 95,200,000,000 80,800,000,000
3 100% 193,600,000,000 109,800,000,000 83,800,000,000
4 100% 212,960,000,000 115,000,000,000 97,960,000,000
5 100% 234,256,000,000 120,000,000,000 114,256,000,000
6 100% 257,681,600,000 125,400,000,000 132,281,600,000
7 100% 283,449,760,000 140,600,000,000 142,849,760,000
8 100% 311,794,736,000 146,200,000,000 165,594,736,000
9 100% 342,974,209,600 156,800,000,000 186,174,209,600
10 100% 377,271,630,560 162,600,000,000 214,671,630,560
2,549,987,936,160

IRR 29
BC 1.32
RC 2.32
PP
 Diskonto 20% NPV Selisih Kas Diskonto 15% NPV
1 -30500000 (30,500,000) 1 -30,500,000
0.8333333333333 69,833,333,333 83,800,000,000 0.869565217391304 72,869,565,217
0.6944444444444 56,111,111,111 80,800,000,000 0.756143667296787 61,096,408,318
0.5787037037037 48,495,370,370 83,800,000,000 0.657516232431988 55,099,860,278
0.4822530864198 47,241,512,346 97,960,000,000 0.571753245593033 56,008,947,938
0.4018775720165 45,916,923,868 114,256,000,000 0.49717673529829 56,805,425,068
0.3348979766804 44,300,840,192 132,281,600,000 0.432327595911556 57,188,986,111
0.2790816472337 39,866,746,328 142,849,760,000 0.375937039923093 53,702,515,928
0.2325680393614 38,512,043,080 165,594,736,000 0.326901773846168 54,133,212,938
0.1938066994678 36,081,809,089 186,174,209,600 0.284262412040146 52,922,329,881
0.1615055828898 34,670,666,824 214,671,630,560 0.247184706121866 53,063,543,913
572,860,295,590
SKENARIO 2. HARGA JUAL TETAP/TAHUN, HARGA PRODUKSI/COST TURUN 10%/TAHUN

Kegiatan/ Tahun Progran Produksi/Penjualan Arus Kas masuk Arus Kas keluar Selisih Kas
0 Kontruksi - 30,500,000 (30,500,000)
1 50% 160,000,000,000 76,200,000,000 83,800,000,000
2 75% 184,000,000,000 68,580,000,000 115,420,000,000
3 100% 208,000,000,000 61,722,000,000 146,278,000,000
4 100% 208,000,000,000 55,549,800,000 152,450,200,000
5 100% 208,000,000,000 49,994,820,000 158,005,180,000
6 100% 208,000,000,000 44,995,338,000 163,004,662,000
7 100% 224,000,000,000 40,495,804,200 183,504,195,800
8 100% 224,000,000,000 36,446,223,780 187,553,776,220
9 100% 232,000,000,000 32,801,601,402 199,198,398,598
10 100% 240,000,000,000 29,521,441,262 210,478,558,738
2,096,000,000,000

IRR 29
BC 7.13
RC 8.13
PP
 Diskonto 20% NPV Selisih Kas Diskonto 15% NPV
1 -30500000 (30,500,000) 1 -30,500,000
0.8333333333333 69,833,333,333 83,800,000,000 0.8695652173913 72,869,565,217
0.6944444444444 80,152,777,778 115,420,000,000 0.7561436672968 87,274,102,079
0.5787037037037 84,651,620,370 146,278,000,000 0.657516232432 96,180,159,448
0.4822530864198 73,519,579,475 152,450,200,000 0.571753245593 87,163,896,641
0.4018775720165 63,498,738,104 158,005,180,000 0.4971767352983 78,556,499,553
0.3348979766804 54,589,931,493 163,004,662,000 0.4323275959116 70,471,413,645
0.2790816472337 51,212,653,238 183,504,195,800 0.3759370399231 68,986,024,183
0.2325680393614 43,619,014,010 187,553,776,220 0.3269017738462 61,311,662,138
0.1938066994678 38,605,984,172 199,198,398,598 0.2842624120401 56,624,617,260
0.1615055828898 33,993,462,315 210,478,558,738 0.2471847061219 52,027,080,687
731,434,520,850
SKENARIO 3. HARGA JUAL NAIK 10%/TAHUN, HARGA PRODUKSI/COST TURUN 10%/TAHUN

Kegiatan/ Tahun Progran Produksi/Penjualan Arus Kas masuk Arus Kas keluar Selisih Kas
0 Kontruksi - 30,500,000 (30,500,000)
1 50% 160,000,000,000 76,200,000,000 83,800,000,000
2 75% 176,000,000,000 68,580,000,000 107,420,000,000
3 100% 193,600,000,000 61,722,000,000 131,878,000,000
4 100% 212,960,000,000 55,549,800,000 157,410,200,000
5 100% 234,256,000,000 49,994,820,000 184,261,180,000
6 100% 257,681,600,000 44,995,338,000 212,686,262,000
7 100% 283,449,760,000 40,495,804,200 242,953,955,800
8 100% 311,794,736,000 36,446,223,780 275,348,512,220
9 100% 342,974,209,600 32,801,601,402 310,172,608,198
10 100% 377,271,630,560 29,521,441,262 347,750,189,298
2,549,987,936,160

IRR 29
BC 11.78
RC 12.78
PP
 Diskonto 20% NPV Selisih Kas Diskonto 15% NPV
1 -30500000 (30,500,000) 1 -30,500,000
0.83333333333333 69,833,333,333 83,800,000,000 0.869565217391304 72,869,565,217
0.69444444444445 74,597,222,222 107,420,000,000 0.756143667296787 81,224,952,741
0.5787037037037 76,318,287,037 131,878,000,000 0.657516232431988 86,711,925,701
0.48225308641975 75,911,554,784 157,410,200,000 0.571753245593033 89,999,792,739
0.40187757201646 74,050,435,635 184,261,180,000 0.49717673529829 91,610,371,915
0.33489797668039 71,228,198,812 212,686,262,000 0.432327595911556 91,950,140,334
0.27908164723365 67,803,990,187 242,953,955,800 0.375937039923093 91,335,390,981
0.23256803936138 64,037,263,628 275,348,512,220 0.326901773846168 90,011,917,071
0.19380669946782 60,113,529,460 310,172,608,198 0.284262412040146 88,170,413,755
0.16150558288985 56,163,597,023 347,750,189,298 0.247184706121866 85,958,528,345
869,812,498,799