Deskripsi Harga Satuan

1 Luas area produksi 202 m2

1 Jumlah produksi

1 Investasi
1.1 Tanah (per m2) Rp 3,000,000
Bangunan
1.2 Gudang bahan baku Rp 5,000,000
Ruang Produksi Rp 6,000,000
Gudang kemasan Rp 4,000,000
Gudang produk jadi Rp 4,000,000
Ruang Penurunan Suhu Rp 5,000,000
Toilet Rp 3,500,000
Wastafel & Bak Pencuci Kaki Rp 1,000,000
Ruang kantor Rp 5,000,000
Area Instalasi Gas LPG Rp 4,000,000
Area Pengolahan Limbah Rp 1,000,000
Area Wudhu Rp 1,000,000
Area Mushola Rp 4,000,000
Ruang Istirahat Karyawan Rp 3,000,000
Area Parkir Motor & Mobil Rp 1,000,000
Area Bongkar Muat Rp 1,000,000
Pos Satpam Rp 3,000,000
SUB TOTAL
1.3 Utilitas
Instalasi pipa gas Rp 400,000
Instalasi AC Rp 350,000
Instalasi listrik Rp 2,500,000
Instalasi pengolahan limbah Rp 1,500,000
Instalasi air Rp 1,250,000
SUB TOTAL
1.4 Mesin dan Alat Produksi serta Pendukung
Mesin Pengering Rp 19,900,000
Mesin penggiling bumbu Rp 7,000,000
Mesin Pengadon Rp 6,500,000
Mesin Cetak Rp 9,000,000
Mesin Pemotong Rp 5,000,000
Steamer Rp 19,200,000
Mesin pengemas (sealer) Rp 7,150,000
Panci Rp 350,000
Baskom stainless steel Rp 100,000
Timbangan Rp 3,759,000
Tabung Gas LPG Rp 280,000
Pallet Rp 215,000
Troli Rp 520,000
Sekop stainless steel Rp 50,000
 Gayung stainless steel Rp 105,000
Rak Loyang Stainless Steel Rp 2,500,000
Pisau Rp 23,000
Saringan minyak Rp 30,000
Centong stainless steel Rp 99,000
Kompor gas Rp 435,000
Rak tempel Rp 196,000
Wajan Rp 587,000
Generator set Rp 3,927,000
Laptop Rp 4,000,000
Meja kantor Rp 700,000
AC Rp 2,500,000
Printer Rp 1,300,000
Kendaraan Rp 65,000,000
Rak arsip kantor Rp 1,200,000
Peralatan pembantu lainnya Rp 5,000,000
SUB TOTAL
1.5 Biaya Perkiraan dan Uji Laboratorium
Uji Laboratorium Rp 2,785,000
Sertifikat Halal MUI Rp 2,500,000
Izin BPOM Rp 5,750,000
SUB TOTAL
Total Biaya Investasi
2 Biaya Operasional
Biaya Tetap
2.1 Penyusutan mesin & alat produksi serta pendukung Rp 1,514,290
Pemeliharaan mesin dan alat produksi serta pendukung (5% total harga) Rp 7,970,050
Pajak kendaraan Rp 1,423,050
Pajak bumi dan bangunan (per tahun) Rp 1,418,000
Gaji karyawan Rp 784,800,000
Perpanjangan sertifikat halal MUI (per 2 tahun) Rp 2,500,000
Perpanjangan sertifikat BPOM (per 5 tahun) Rp 3,000,000
Sistem pengolahan limbah (per bulan) Rp 500,000
SUB TOTAL
2.2 Biaya Variabel Harga Satuan
Tempe Rp 8,000
Tepung Tapioka (per Kg) Rp 18,000
Tepung Gaplek (per Kg) Rp 10,000
Bawang Putih (per Kg) Rp 27,000
Terasi Udang (per Kg) Rp 30,000
Penyedap Rasa Rp 32,000
Garam (per Kg) Rp 12,000
Siklamat Rp 2,500
Minyak Goreng (per Liter) Rp 15,000
Kemasan plastik standing pouch zipper (per pcs) Rp 1,250
Sticker label kemasan (per pcs) Rp 500
Kardus (per pcs) Rp 2,500
Lakban (per buah) Rp 7,500
Listrik (per kWh) Rp 1,467
Gas LPG (per tabung 50 kg) Rp 593,000
BBM Pertalite per liter Rp 7,650
Solar per liter Rp 9,400
Air per m3 Rp 8,000
Promosi dan pemasaran (per bulan) Rp 2,000,000
Biaya tak terduga (1% dari biaya variabel per tahun) Rp 9,642,645
SUB TOTAL
Total Pengeluaran

Harga produk per kemasan (100 gram) Rp 7,500

Total Penerimaan

Keuntungan per tahun

Keuntungan per bulan
Keuntungan per hari
Jumlah Kebutuhan Cash Flow Tahun ke-
0 1 2
202 202 202
LAHAN

PRODUKSI

220 Rp 660,000,000

20 Rp 100,000,000
63 Rp 378,000,000
3 Rp 12,000,000
6 Rp 24,000,000
2 Rp 10,000,000
2 Rp 7,000,000
4 Rp 4,000,000
16 Rp 80,000,000
3 Rp 12,000,000
2 Rp 2,000,000
2 Rp 2,000,000
6 Rp 24,000,000
6 Rp 18,000,000
34 Rp 34,000,000
24 Rp 24,000,000
9 Rp 27,000,000
Rp 758,000,000

1 Rp 400,000
1 Rp 350,000
1 Rp 2,500,000
1 Rp 1,500,000
1 Rp 1,250,000
Rp 6,000,000

1 Rp 19,900,000
1 Rp 7,000,000
1 Rp 6,500,000
1 Rp 9,000,000
1 Rp 5,000,000
1 Rp 19,200,000
1 Rp 7,150,000
1 Rp 350,000
2 Rp 200,000
1 Rp 3,759,000
3 Rp 840,000
3 Rp 645,000
2 Rp 1,040,000
2 Rp 100,000
 2 Rp 210,000
1 Rp 2,500,000
2 Rp 46,000
2 Rp 60,000
1 Rp 99,000
3 Rp 1,305,000
1 Rp 196,000
2 Rp 1,174,000
1 Rp 3,927,000
3 Rp 12,000,000
3 Rp 2,100,000
1 Rp 2,500,000
1 Rp 1,300,000
1 Rp 65,000,000
1 Rp 1,200,000
1 Rp 5,000,000
Rp 159,401,000

1 Rp 2,785,000
1 Rp 2,500,000
1 Rp 5,750,000
Rp 11,035,000
Rp 1,594,436,000

kebutuhan per tahun

1 Rp 378,730 Rp 1,135,560 Rp 1,514,290
1 Rp 1,992,513 Rp 5,977,538 Rp 7,970,050
1 Rp 355,763 Rp 1,067,288 Rp 1,423,050
1 Rp 354,500 Rp 1,063,500 Rp 1,418,000
1 Rp 196,200,000 Rp 588,600,000 Rp 784,800,000
1 Rp 2,500,000
1 Rp 3,000,000
12 Rp 1,500,000 Rp 4,500,000 Rp 6,000,000
Rp 200,781,505 Rp 607,843,885 Rp 803,125,390
Jumlah Kebutuhan
6240 Rp 49,920,000 Rp 49,920,000
7800 Rp 140,400,000 Rp 140,400,000
4680 Rp 46,800,000 Rp 46,800,000
624 Rp 16,848,000 Rp 16,848,000
936 Rp 28,080,000 Rp 28,080,000
624 Rp 19,968,000 Rp 19,968,000
1560 Rp 18,720,000 Rp 18,720,000
312 Rp 780,000 Rp 780,000
3000 Rp 45,000,000 Rp 45,000,000
292800 Rp 366,000,000 Rp 366,000,000
292800 Rp 146,400,000 Rp 146,400,000
11760 Rp 29,400,000 Rp 29,400,000
100 Rp 750,000 Rp 750,000
 3447 Rp 5,056,749 Rp 5,056,749
12 Rp 7,116,000 Rp 7,116,000
2400 Rp 18,360,000 Rp 18,360,000
31.68 Rp 297,792 Rp 297,792
46 Rp 368,000 Rp 368,000
12 Rp 24,000,000 Rp 24,000,000
Rp 9,642,645 Rp 9,642,645
Rp 964,264,541 Rp 964,264,541
Rp 1,795,217,505 Rp 1,581,751,071 Rp 1,777,032,576
PENERIMAAN
- Rp 2,196,000,000 Rp 2,196,000,000
Rp 2,196,000,000 Rp 2,196,000,000

Rp 614,248,929 Rp 418,967,424
Rp 51,187,410.72 Rp 34,913,951.97
Rp 2,559,370.54 Rp 1,454,748.00
3 4 5
202 202 202
Rp 1,514,290 Rp 1,514,290 Rp 1,514,290
Rp 7,970,050 Rp 7,970,050 Rp 7,970,050
Rp 1,423,050 Rp 1,423,050 Rp 1,423,050
Rp 1,418,000 Rp 1,418,000 Rp 1,418,000
Rp 784,800,000 Rp 784,800,000 Rp 784,800,000
Rp 2,500,000 Rp 2,500,000

Rp 18,000,000 Rp 6,000,000 Rp 6,000,000

Rp 817,625,390 Rp 803,125,390 Rp 805,625,390 Rp 3,837,345,445
Rp 767,469,089
Rp 49,920,000 Rp 49,920,000 Rp 49,920,000
Rp 140,400,000 Rp 140,400,000 Rp 140,400,000
Rp 46,800,000 Rp 46,800,000 Rp 46,800,000
Rp 16,848,000 Rp 16,848,000 Rp 16,848,000
Rp 28,080,000 Rp 28,080,000 Rp 28,080,000
Rp 19,968,000 Rp 19,968,000 Rp 19,968,000
Rp 18,720,000 Rp 18,720,000 Rp 18,720,000
Rp 780,000 Rp 780,000 Rp 780,000
Rp 45,000,000 Rp 45,000,000 Rp 45,000,000
Rp 366,000,000 Rp 366,000,000 Rp 366,000,000
Rp 146,400,000 Rp 146,400,000 Rp 146,400,000
Rp 29,400,000 Rp 29,400,000 Rp 29,400,000
Rp 750,000 Rp 750,000 Rp 750,000
Rp 5,056,749 Rp 5,056,749 Rp 5,056,749
Rp 7,116,000 Rp 7,116,000 Rp 7,116,000
Rp 18,360,000 Rp 18,360,000 Rp 18,360,000
Rp 297,792 Rp 297,792 Rp 297,792
Rp 368,000 Rp 368,000 Rp 368,000
Rp 24,000,000 Rp 24,000,000 Rp 24,000,000
Rp 9,642,645 Rp 9,642,645 Rp 9,642,645
Rp 964,264,541 Rp 964,264,541 Rp 964,264,541
Rp 1,791,532,576 Rp 1,777,032,576 Rp 1,779,532,576 Rp 8,706,881,377
Rp 1,741,376,275
Rp 2,196,000,000 Rp 2,196,000,000 Rp 2,196,000,000 Rp 10,980,000,000
Rp 2,196,000,000 Rp 2,196,000,000 Rp 2,196,000,000

Rp 404,467,424 Rp 418,967,424 Rp 416,467,424

Rp 33,705,618.63 Rp 34,913,951.97 Rp 34,705,618.63
Rp 1,404,400.78 Rp 1,454,748.00 Rp 1,446,067.44
Penyusutan Mesin dan Peralatan
Mesin Pengering Rp 19,900,000 1
Mesin penggiling bumbu Rp 7,000,000 1
Mesin Pengadon Rp 6,500,000 1
Mesin Cetak Rp 9,000,000 1
Mesin Pemotong Rp 5,000,000 1
Steamer Rp 19,200,000 1
Mesin pengemas (sealer) Rp 7,150,000 1
Panci Rp 350,000 1
Baskom stainless steel Rp 100,000 2
Timbangan Rp 3,759,000 1
Tabung Gas LPG Rp 280,000 3
Pallet Rp 215,000 3
Troli Rp 520,000 2
Sekop stainless steel Rp 50,000 2
Gayung stainless steel Rp 105,000 2
Rak Loyang Stainless Steel Rp 2,500,000 1
Pisau Rp 23,000 2
Saringan minyak Rp 30,000 2
Centong stainless steel Rp 99,000 1
Kompor gas Rp 435,000 3
Rak tempel Rp 196,000 1
Wajan Rp 587,000 2
Generator set Rp 3,927,000 1
Laptop Rp 4,000,000 3
Meja kantor Rp 700,000 3
AC Rp 2,500,000 1
Printer Rp 1,300,000 1
Rak arsip kantor Rp 1,200,000 1
Peralatan pembantu lainnya Rp 10,000,000 1
SUB TOTAL
Rp 19,900,000 Rp 298,500
Rp 7,000,000 Rp 105,000
Rp 6,500,000 Rp 97,500
Rp 9,000,000 Rp 135,000
Rp 5,000,000 Rp 75,000
Rp 19,200,000 Rp 288,000
Rp 7,150,000 Rp 107,250
Rp 350,000 Rp 5,833
Rp 200,000 Rp 3,333
Rp 3,759,000 Rp 56,385
Rp 840,000 Rp 12,600
Rp 645,000 Rp 9,675
Rp 1,040,000 Rp 15,600
Rp 100,000 Rp 4,166.67
Rp 210,000 Rp 8,750.00
Rp 2,500,000 Rp 41,666.67
Rp 46,000 Rp 1,916.67
Rp 60,000 Rp 2,500.00
Rp 99,000 Rp 4,125.00
Rp 1,305,000 Rp 21,750
Rp 196,000 Rp 3,267
Rp 1,174,000 Rp 19,567
Rp 3,927,000 Rp 58,905
Rp 12,000,000 Rp 180,000
Rp 2,100,000 Rp 31,500
Rp 2,500,000 Rp 37,500
Rp 1,300,000 Rp 19,500
Rp 1,200,000 Rp 18,000
Rp 10,000,000 Rp 150,000
Rp 99,401,000 Rp 1,514,290
 Tahun Biaya Investasi Biaya Operasional Benefit
0 1795217505 0 0
1 0 1581751071 2196000000
2 0 1777032576 2196000000
3 0 1791532576 2196000000
4 0 1777032576 2196000000
5 0 1779532576 2196000000

Tahun Benefit DF 7% PVB

0 0 1 0
1 2196000000 0.934579439252336 2052336448.59813
2 2196000000 0.873438728273212 1918071447.28797
3 2196000000 0.816297876890852 1792590137.65231
4 2196000000 0.762895212047525 1675317885.65637
5 2196000000 0.712986179483668 1565717650.14614
9004033569.34092

Tahun Net Benefit DF 7% Present Value

0 -1795217505 1 -1795217505
1 614248929 0.934579439252336 574064419.626168
2 418967424 0.873438728273212 365942374.006463
3 404467424 0.816297876890852 330165899.482712
4 418967424 0.762895212047525 319628241.773485
5 416467424 0.712986179483668 296935517.517165
91518947.4059941

IRR = 0.07 + (91518947.41)/(91518947.41-(-59816218

IRR = 0.0872
IRR = 8.72%
IRR>7% = LAYAK

Payback Periode 5.0764230713997

5 tahun
60 bulan

Biaya tetap per tahun (FC) = Rp 767.469.089

Biaya variabel per tahun (A) = Rp 964.264.541
Biaya operasional (B) = Rp 1.741.376.275

Produksi per tahun = 292.800 kemasan

HPP = B/Produksi per tahun
HPP = Rp 1.741.376.275/292.800 = Rp 5947

Biaya variabel per kemasan (VC) = A/Produksi per tahun

Biaya variabel per kemasan = Rp 964.264.541/292.800 = Rp 3293

BEP = FC/P-VC = Rp 767.469.089/Rp 7500 - Rp 3293 = 182.427 kemasan

 Net Benefit Df 7% Present Value
-1795217505 1 -1795217505
614248929 0.934579439252336 574064419.626168
418967424 0.873438728273212 365942374.006463
404467424 0.816297876890852 330165899.482712
418967424 0.762895212047525 319628241.773485
416467424 0.712986179483668 296935517.517165
NPV 91518947.4059941
NPV>1 = LAYAK

Biaya DF7% PVC

0 1 0
1581751071 0.934579439252336 1478272028.97196
1777032576 0.873438728273212 1552129073.28151
1791532576 0.816297876890852 1462424238.1696
1777032576 0.762895212047525 1355689643.88288
1779532576 0.712986179483668 1268782132.62897
7117297116.93492

PVB/PVC = 9004033569/7117297117 = 1.26509170846847

B/C = 1.26
B/C>1 = LAYAK

DF 20% Present Value

1 -1795217505
0.833333333333333 478387016.35514
0.694444444444444 254126648.6156
0.578703703703704 191068228.86731
0.482253086419753 154141706.102182
0.401877572016461 119331724.82525
-598162180.234518

+ (91518947.41)/(91518947.41-(-598162180.2))(0.2-0.07)
 -1795217505
-1221153085.37383
-855210711.367368
-525044811.884656
-205416570.111171
91518947.4059941