Biaya Investasi gula merah

No. Biaya Investasi* Unit Satuan Umur ekonomis Harga/Satuan

1 timbangan 50 g 1 Unit 5 1,500,000
2 timbangan 5 kg 1 Unit 3 300,000
3 ruang penyimpanan 2x3 m 1 unit 5 20,000,000
4 pisau 3 unit 5 15,000
5 wadah gula 5 unit 2 40,000
6 lampu 2 unit 1 15,000
7 meja penyimpanan 2 unit 1 200,000
8 rak penyimpanan sederhana 1 Unit 5 500,000
Total Biaya Investasi
Harga Total
1,500,000
300,000
20,000,000
15,000
40,007

500,000
22,355,007
 Biaya Variabel gula merah

No. Biaya Variabel Unit Satuan Harga/Satuan Interval

1 gula merah 100 kg 20,000 96
2 tali 5 roll 5,000 48
3 karung 10 termin 2,500 96
Total Biaya Variabel
Harga Total (1 siklus 1 tahun Keterangan
per bulan)
16,000,000 192,000,000 1 Tahun = 96x Pembelian gula merah
100,000 1,200,000
200,000 2,400,000
16,300,000 195,600,000
 Biaya Tetap gula merah

No. Biaya Tetap Unit Satuan Harga/Satuan Harga Total 1 tahun

1 Biaya Transportasi 1 minggu 250,000 250,000 3,000,000
2 Tenaga Kerja 1 minggu 175,000 175,000 2,100,000
3 biaya listrik 1 bulan 100,000 100,000 1,200,000
4 Biaya Komunikasi 1 bulan 80,000 80,000 960,000
Total Biaya Tetap 605,000 7,260,000
5 Biaya penyusutan 200,000
Total Biaya Tetap 1,210,000 14,720,000
#VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

#VALUE!
 Biaya Penyusutan Usaha pengolahan kopi arabika khas garut

No. Biaya Investasi* Unit Satuan Umur ekonomis Harga/Satuan Harga Total
6 Alat timbangan 50 kg 1 Unit 5 160,000 160,000
7 Alat Timbangan 5kg 1 Unit 5 225,000 225,000
3 rak penyimpanan sederhana 1 unit 5 500,000 500,000
Total Biaya Investasi 885,000
rut

Nilai Sisa Biaya Penyusutan

- 30,000
- 30,000
30,000
- 90,000
-
 CashFlow gula merah

TAHUN
URAIAN
1 2 3
INFLOW
1. gula merah asli bungbulang 34,200,000 34,200,000 34,200,000
2. Nilai Sisa
TOTAL INFLOW 34,200,000 34,200,000 34,200,000
OUTFLOW
I. Biaya Investasi
Mesin Giling Kopi Kecil 1,500,000
Plastik terpal 4x6 300,000 300,000
Tong Bekas 100 lt 150,000
Ember besar 150,000
Tampir besar 500,000 500,000 -
Alat timbangan Digital besar 500,000 -
Alat Timbangan Kue Kecil 50,000 50,000 50,000
Mesin Sealer 250,000 -
Alat Solatipe 50,000 50,000 50,000
-
Total Biaya Investasi 3,450,000 600,000 400,000
II. Biaya Tetap
Listrik 600,000 600,000 600,000
Biaya Transportasi 1,800,000 1,800,000 1,800,000
Tenaga Kerja 7,200,000 7,200,000 7,200,000
Biaya Komunikasi 2,400,000 2,400,000 2,400,000
Total Biaya Tetap 12,000,000 12,000,000 12,000,000
III. Biaya Variabel
Cherry Kopi Arabika 2,100,000 2,100,000 2,100,000
Solatipe besar 60,000 60,000 60,000
Jasa Makloon Huller Kering 150,000 150,000 150,000
Jasa Makloon Roasting Kopi 2,400,000 2,400,000 2,400,000
Kertas Merk/Cap 1,000,000 1,000,000 1,000,000
Plastik Pembungkus Paket 200,000 200,000 200,000
Plastik kemasan 250 gr 750,000 750,000 750,000
Plastik kemasan 100 gr 540,000 540,000 540,000
Total Biaya Variabel 7,200,000 7,200,000 7,200,000
TOTAL OUTFLOW 22,650,000 19,800,000 19,600,000
NET BENEFIT 11,550,000 14,400,000 14,600,000
DISCOUNT FACTOR 12% 0.89 0.80 0.71
PV/TAHUN 10,312,500 11,479,592 10,391,992
NPV Rp49,960,431.99
IRR Err:523
PV POSITIF 39,647,932
PV NEGATIF 10,312,500
NET B/C 3.84
PV BENEFIT/TAHUN 30,535,714 27,264,031 24,342,884
PV COST/TAHUN 20,223,214 15,784,439 13,950,893
JUMLAH PV BENEFIT 123,510,317
JUMLAH PV COST 73,549,885
GROSS B/C 1.68
HUN
4 5

34,200,000 34,200,000
400,000
34,200,000 34,600,000

500,000 -
30,000
50,000 50,000
70,000
50,000 50,000

600,000 200,000

600,000 600,000
1,800,000 1,800,000
7,200,000 7,200,000
2,400,000 2,400,000
12,000,000 12,000,000

2,100,000 2,100,000
60,000 60,000
150,000 150,000
2,400,000 2,400,000
1,000,000 1,000,000
200,000 200,000
750,000 750,000
540,000 540,000
7,200,000 7,200,000
19,800,000 19,400,000
14,400,000 15,200,000
0.64 0.57
9,151,460 8,624,888

21,734,718 19,632,969
12,583,258 11,008,081