Tabel 5.

3
Rincian Dana Penggunaan Investasi
No Investasi Biaya (Rp)
1 Biaya Sewa Showroom Rp -
2 Perlengkapan Kantor Rp 553,000
3 Peralatan Kantor Rp 529,800
4 Peralatan Produksi Rp 1,700,000
5 Bahan Baku Rp 11,260,000
6 Biaya Utilititas Rp 650,000
7 Biaya Transportasi Rp 320,000
8 Biaya Teknologi Rp 250,000
9 Biaya Perijinan Rp 80,500
Total Rp 15,343,300
 Tabel 5.3.1
Biaya Sewa Showroom
Jenis Bangunan Kuantitas Biaya Total Biaya per bulan
Rumah : 1 ruangan kantor, 1
ruang produksi, dan 1 gudang 1 Rp - Rp -
penyimpanan bahan baku
Total Biaya Rp -
 Tabel 5.3.2
Perlengkapan Kantor
Keterangan Kuantitas Harga Satuan Total Harga
Buku Nota 2 Rp 3,000 Rp 6,000
Isi Lem tembak 100 Rp 5,000 Rp 500,000
Buku Pembukuan 1 Rp 17,000 Rp 17,000
Tinta Stempel 2 Rp 15,000 Rp 30,000
Total Rp 553,000
 Tabel 5.3.3
Peralatan Kantor
Keterangan Kuantitas Harga Beli Total
Kalkulator 2 Rp 80,000 Rp 160,000
Stempel 3 Rp 10,000 Rp 30,000
Lemari atau Kontainer 2 Rp 169,900 Rp 339,800
Total Rp 529,800
 Tabel 5.3.4
Peralatan Produksi
Keterangan Kuantitas Harga beli Total
Tang 10 Rp 20,000 Rp 200,000
Lem tembak 10 Rp 60,000 Rp 600,000
Gelas Ukur 5 Rp 28,000 Rp 140,000
Corong saring 5 Rp 27,000 Rp 135,000
Tabung erlenmeyer 5 Rp 125,000 Rp 625,000
Total Rp 1,700,000
 Tabel 5.3.5
Bahan Baku
Keterangan Kuantitas Harga beli Total
Rantai Kalung 20 meter Rp 190,000 Rp 3,800,000
Tali Nilon Halus 20 meter Rp 42,000 Rp 840,000
Ring Kalung 50 gram Rp 1,000 Rp 50,000
Manik-manik 200pcs Rp 850 Rp 170,000
Cairan Parfum 600 ml Rp 350,000 Rp 2,100,000
Box Kalung
200 Rp 20,500 Rp 4,100,000
(Packaging)
Kertas Saring 200 Rp 1,000 Rp 200,000
Total Rp 11,260,000
 Tabel 5.3.6
Biaya Utilitas
Jenis Biaya Total Biaya
Biaya Air Rp 650.000
Total Rp 650.000
 Tabel 5.3.7
Biaya Transportasi
No Jenis Biaya Biaya per Bulan
Biaya Ongkos Kirim
1 Rp 120.000
bahan baku
2 Biaya BBM Rp 200.000
Total Biaya Rp 320.000
 Tabel 5.3.8
Biaya Teknologi
No Jenis Biaya Biaya per bulan (Rp)
1 Biaya Wi-fi dan Kuota Rp 150.000
2 Pulsa Handphone Rp 100.000
Total Rp 250.000
 Tabel 5.3.9
Biaya Perijinan
Jenis Biaya Biaya
Perizinan Merk Rp. 0
Materai 6000 (3 biji) @6.500 Rp. 19.500
Fotocopy Persyaratan Rp. 25.000
Cetak Pas Foto 4x6 Rp. 36.000
Total Biaya Rp. 80.500
 UD LIFUME
Laporan Posisi Keuangan
Saldo Akhir Tahun 2019
Aset Liabilitas
Kas dan setara kas Rp 5,977,200 Utang Jangka Pendek Rp -
Perlengkapan Kantor Rp 533,000 Utang Jangka Panjang Rp -
Peralatan kantor Rp 529,800
Peralatan Produksi Rp 1,700,000 Ekuitas
Persediaan Bahan Baku Rp 11,260,000 Modal Owner Rp 20,000,000

Total Rp 20,000,000 Total Rp 20,000,000

 UD Lifume
Proyeksi Posisi Keuangan Kondisi Normal
For the year ended 2020-2024
Normal
4
 UMKM Riciclo
Proyeksi Arus Kas Kondisi Normal
For the year ended 2020-2024
2020 2021 2022
Arus kas dari kegiatan operasi
Penjualan Beban Pajak -Rp 720,000 -Rp 771,182
Beban Rp - Rp 71,063,100 Rp 76,130,132
Rp - Rp 70,343,100 Rp 75,358,950

Arus kas dari kegiatan investasi Rp - Rp - Rp -

Arus kas dari kegiatan pendanaan Rp - Rp - Rp -
Kas awal tahun Aset Lancar Rp - Rp -
Kas di bank awal tahun Kas Rp 2,000,000 Rp 3,000,000
Total Kas Akhir Tahun Rp - Rp 72,343,100 Rp 78,358,950

UMKM Riciclo
Proyeksi Arus Kas Kondisi Pesimis
For the year ended 2019-2023
2019 2020 2021
Arus kas dari kegiatan operasi
Penjualan Beban Pajak -Rp 720,000 -Rp 770,561
Beban Rp - Rp 71,063,100 Rp 76,068,665
Rp - Rp 70,343,100 Rp 75,298,103

Arus kas dari kegiatan investasi Rp - Rp - Rp -

Arus kas dari kegiatan pendanaan Rp - Rp - Rp -
Kas awal tahun Aset Lancar Rp - Rp -
Kas di bank awal tahun Kas Rp 2,000,000 Rp 2,900,000
Total Kas Akhir Tahun Rp - Rp 72,343,100 Rp 78,198,103

UMKM Riciclo
Proyeksi Arus Kas Kondisi Optimis
For the year ended 2019-2023
2019 2020 2021
Arus kas dari kegiatan operasi
Penjualan Beban Pajak -Rp 720,000 -Rp 782,273
Beban Rp - Rp 71,063,100 Rp 77,228,171
Rp - Rp 70,343,100 Rp 76,445,898
Arus kas dari kegiatan investasi Rp - Rp - Rp -
Arus kas dari kegiatan pendanaan Rp - Rp - Rp -
Kas awal tahun Aset Lancar Rp - Rp -
Kas di bank awal tahun Kas Rp 2,000,000 Rp 3,100,000
Total Kas Akhir Tahun Rp - Rp 72,343,100 Rp 79,545,898
 2023 2024

-Rp 826,003 -Rp 884,720

Rp 81,557,361 Rp 87,370,391
Rp 80,731,358 Rp 86,485,671

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 4,500,000 Rp 6,750,000
Rp 85,231,358 Rp 93,235,671

2022 2023

-Rp 824,673 -Rp 882,585

Rp 81,425,740 Rp 87,159,010
Rp 80,601,067 Rp 86,276,425

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 4,205,000 Rp 6,097,250
Rp 84,806,067 Rp 92,373,675

2022 2023

-Rp 849,933 -Rp 923,444

Rp 83,926,465 Rp 91,204,101
Rp 83,076,532 Rp 90,280,656
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 4,805,000 Rp 7,447,750
Rp 87,881,532 Rp 97,728,406
 UMKM Riciclo
Proyeksi Perubahan Modal Kondisi Normal
For the year ended 2019-2023
2019 2020 2021
Modal Modal Rp 20,000,000 Rp 22,351,513
Laba Bersih Laba Bersih Rp 6,323,100 Rp 9,556,454
Saldo Akhir Rp - Rp 26,323,100 Rp 31,907,967

UMKM Riciclo
Proyeksi Perubahan Modal Kondisi Pesimis
For the year ended 2019-2023
2019 2020 2021
Modal Modal Rp 20,000,000 Rp 23,260,415
Laba Bersih Laba Bersih Rp 6,323,100 Rp 7,628,831
Saldo Akhir Rp - Rp 26,323,100 Rp 30,889,246

UMKM Riciclo
Proyeksi Perubahan Modal Kondisi Optimis
For the year ended 2019-2023
2019 2020 2021
Modal Modal Rp 20,000,000 Rp 23,949,786
Laba Bersih Laba Bersih Rp 6,323,100 Rp 9,381,026
Saldo Akhir Rp - Rp 26,323,100 Rp 33,330,812
ondisi Normal
9-2023
2022 2023
Rp 25,313,961 Rp 29,146,794
Rp 13,007,802 Rp 16,491,624
Rp 38,321,764 Rp 45,638,418

ondisi Pesimis
9-2023
2022 2023
Rp 27,173,792 Rp 35,034,695
Rp 8,845,470 Rp 9,666,972
Rp 36,019,263 Rp 44,701,667

ondisi Optimis
9-2023
2022 2023
Rp 28,884,142 Rp 35,182,407
Rp 12,533,693 Rp 15,150,928
Rp 41,417,835 Rp 50,333,335
 UD Lifume
Proyeksi Laba Rugi Kon
For the year ended 2
2019
Penjualan
Beban Pajak Rp -
Penjualan Bersih Rp -
COGS
Laba Kotor Rp -

Beban Operasional
Beban Teknologi
Beban Transportasi
Beban Utilitas
Beban Perlengkapan Kantor
Depresiasi
Total Beban Operasional Rp -

Laba Bersih Rp -
 UD Lifume
Proyeksi Laba Rugi Kondisi Normal
For the year ended 2020-2024
2020 2021 2022

Rp - Rp -

Rp - Rp - Rp -

Rp - Rp - Rp -

Rp - Rp - Rp -
 2023

Rp -

Rp -

Rp -
 UD LIFUME
Harga Pokok Penjualan 2020-2024
Kondisi Normal
Normal Inflasi 4%

Produksi

50/bln
600/thn 2020
DM Kuantitas Harga Total
1 Rantai Kalung 20 meter Rp 190.000 Rp 3.800.000
2 Tali Nilon Halus 20 meter Rp 42.000 Rp 840.000
3 Ring Kalung 50 gram Rp 1.000/ 1 g Rp 50.000
4 Manik-manik 200pcs Rp 850 Rp 170.000
5 Cairan Parfum Rp 350.000 /
600 ml Rp 2.100.000
100 ml
6 Box Kalung 200 Rp 20.500 4.100.000
7 Kertas Saring 200 Rp 1000 Rp 200.000
Total Direct Material
Rp 11.260.000
DL
Biaya Tenaga kerja Rp3.155.000
OH
1 Biaya Air Rp 650.000
2 Ongkos Kirim
Bahan Baku Rp 120.000
3 BBM Rp 200.000
4 Biaya Wi-fi dan
Kuota Rp 150.000
5 Pulsa Handphone Rp 100.000
Total Overhead Rp 1.220.000

Total BPP Rp 15.635.000

Total BPP/ pcs Rp 26.058,33

Margin = (75% x BPP) Rp 19.543,75
Harga Jual Per Produk Rp 45.602
ME
an 2020-2024
rmal
104%

2021 2022 2023 2024

Rp 3.952.000 Rp 4.110.080 Rp 4.274.483,2 Rp 4.445.462,53

Rp 873.600 Rp 908.544 Rp 944.885,76 Rp 982.681,19
Rp 52.000 Rp 54.080 Rp 56.243,2 Rp 58.492,928
Rp176.800 Rp 183.872 Rp 191.226,88 Rp 198.875,955

Rp 2.184.000 Rp 2.271.360 Rp 2.362.214,4 Rp 2.456.702,98

Rp 4.264.000 Rp 4.434.560 Rp 4.611.942,4 Rp 4.796.420,1

Rp 208.000 Rp 216.320 Rp 224.972,8 Rp 233.971,712

Rp 11.709.800 Rp 12.178.816 Rp 12.665.968,6 Rp 13.172.607

Rp4.137.000 Rp5.511.800 Rp7.436.520 Rp10.131.128

Rp 676.000 Rp 703.040 Rp 731.161,6 Rp 760.408,064

Rp 124.800 Rp 129.792 Rp 134.983,68 Rp 140.383,027

Rp 208.000 Rp 216.320 Rp 224.972,8 Rp 233.971,712

Rp 156.000 Rp 162.240 Rp 168.729,6 Rp 175.478,784

Rp 104.000 Rp 108.160 Rp 112.486,4 Rp 116.985,856

Rp 1.268.000 Rp 1.319.552 Rp 1.372.334,08 Rp 1.427.227,44

Rp 17.114.800 Rp 19.010.168 Rp 21.474.822,68 Rp 24.730.962,44

Rp 28.524,67 Rp 31.683,61 Rp 35.791,37 Rp 41.218,27

Rp 21.393,5 Rp 23.762,71 Rp 26.843,53 Rp 30.913,70
Rp 49.918,16 Rp 55.446,32 Rp 62.634,89 Rp 72.131,97
 UD LIFUME
Beban Operasional 2020-2024
Kondisi Nornal

2020 2021 2022

Harga Total
No Jenis Biaya Qty Qty Harga Total Qty Harga
(Rp) (Rp)
Biaya
1 Bahan
Baku :

Rantai
Kalung 20 190 3.800.000 23 218.5 5.025.500 26 251.275
(meter)

Tali Nilon
Halus 20 42 840 23 48.3 1.110.900 26 55.545
(meter)

Ring
Kalung 50 1.000/ 1 g 50 58 1.15 66.7 67 1.323
(gram)

Manik-
manik 200 850 170 230 978 224.94 265 1.124
(pcs)

Cairan
Parfum 600 350.000 / 2.100.000 700 402.500 / 2.817.500 800 462.875 /
(ml) 100 ml 100 ml 100 ml

Box Kalung
200 20.5 4.100.000 230 23.575 5.422.350 265 27.111
(pcs)

Kertas
Saring 200 1000 200 230 1.15 264.5 265 1.323
(pcs)

Biaya
2 Peralatan 1.700.000 1.955.000
Produksi

Biaya
3 Perlengka 553 635.95
pan Kantor

Biaya
4 Peralatan 529.8 609.27
Kantor
Biaya
5 Utilitas 7.800.000 8.970.000

Biaya
6 Transporta 3.840.000 3.910.000
si
 Biaya
7 3.000.000 3.450.000
Teknologi

8 Biaya 80.5 92.575

Perizinan

Biaya
9 Perawatan 1.500.000 1.725.000
Peralatan
Produksi

Biaya
10 Perawatan 1.500.000 1.725.000
Peralatan
Kantor

11 Beban Gaji 3.155.000 3.628.250

Total Biaya 34.918.300 41.633.435

2020-2024
al

2022 2023 2024

Total Qty Harga Total Qty Harga Total

6.533.150 30 288.966 8.668.980 35 332.211 11.627.385

1.444.170 30 63.877 1.916.310 35 73.458 1.689.540

88.641 77 1.521 117.117 89 1,749 155.661

297.86 304 1.293 393.072 350 1.487 520.45

3.703.000 900 532.306 / 4.790.754 1000 612.152 / 6.121.520

100 ml 100 ml

7.184.415 304 31.178 9.478.112 350 35.855 12.549.250

350.595 304 1.521 462.384 350 1.749 612.15

2.248.250 2.585.498 2.973.310

731.343 841.044 967.2

700.661 805.76 926.624

10.315.500 11.862.825 13.642.249

4.496.500 5.170.975 5.946.621

3.967.500 4.562.625 5.247.018

106.461 119.237 137.122

1.983.750 2.281.313 2.555.070

1.983.750 2.281.313 2.555.070

4.172.487. 4.798.360, 5.518.114,

5 625 719
50.290.033 61.135.679 73.744.354
,5 ,63 ,72

4.172.487.5
 UD LIFUME
PROYEKSI POSISI KEUANGAN (KONDI
for the year ended 2020-2024
2020
ASET
Aset lancar
kas Rp 10,000,000
kas di bank Rp 830,000
perlengkapan kantor Rp 530,000
persediaan bahan baku Rp 6,000,000
total aset lancar Rp 17,360,000

aset tidak lancar

peralatan produksi Rp 1,700,000
peralatan kantor Rp 500,000
akumulasi penyusutan peralatan Rp 440,000
total aset tidak lancar Rp 2,640,000
total aset Rp 20,000,000

LIABILITIES
utang usaha Rp -
total liabilitas Rp -

EKUITAS Rp 20,000,000
TOTAL EKUITAS Rp 20,000,000
TOTAL EKUITAS dan LIABILITAS Rp 20,000,000

UD LIFUME
proyeksi laba rugi (kondisi nor
for the year ended 2020-202
2020
penjualan Rp 27,361,200
COGS Rp (15,463,800)
laba kotor Rp 11,897,400
BEBAN-BEBAN
beban Pemasaran Rp 2,445,000
beban transportasi Rp 3,840,000
beban perlengkapan kantor Rp 533,000
 beban peralatan kantor Rp 529,800
beban perlatan produksi Rp 1,700,000
beban teknologi Rp 3,000,000
beban perijinan Rp 80,500
biaya perawatan peralatan produksi Rp 1,500,000
biaya perawatan peralatan kantor Rp 1,500,000
beban utilitas Rp 7,800,000
beban gaji Rp 3,155,000
Depresiasi Rp 440,000
total beban operasional Rp (26,523,300)
laba bersih Rp (14,625,900)

UD LIFUME
proyeksi perubahan modal (kon
for the year ended 2020-
2020
saldo awal Rp 20,000,000
Laba Bersih Rp (14,625,900)
saldo akhir Rp 5,374,100

UD LIFUME
proyeksi arus kas (kondisi n
for the year ended 2020-
2020
arus kas dari kegiatan operasi
pendapatan kas Rp 27,361,200
(beban) Rp (41,987,100)
Rp (14,625,900)
arus kas dari kegiatan investasi Rp -
arus kas dari kegiatan pendanaan Rp -
kas awal tahun Rp 10,000,000
kas di bank awal tahun Rp 10,000,000
kas di akhir tahun Rp 5,374,100
 UD LIFUME
YEKSI POSISI KEUANGAN (KONDISI NORMAL)
for the year ended 2020-2024
2021 2022 2023

Rp 2,687,050 Rp (5,072,805) Rp (13,130,005)

Rp 1,162,000 Rp 1,626,800 Rp 2,277,520
Rp 653,950 Rp 731,343 Rp 841,044
Rp 9,000,000 Rp 13,500,000 Rp 20,250,000
Rp 13,503,000 Rp 10,785,338 Rp 10,238,559

Rp 1,955,000 Rp 2,248,250 Rp 2,585,498

Rp 650,000 Rp 845,000 Rp 1,098,500
Rp 521,000 Rp 618,650 Rp 736,800
Rp 3,126,000 Rp 3,711,900 Rp 4,420,798
Rp 33,258,000 Rp 28,994,476 Rp 29,318,713

Rp - Rp - Rp -
Rp - Rp - Rp -

Rp 33,258,000 Rp 28,994,476 Rp 29,318,713

Rp 33,258,000 Rp 28,994,476 Rp 29,318,713
Rp 33,258,000 Rp 28,994,476 Rp 29,318,713
0 0 0

UD LIFUME
proyeksi laba rugi (kondisi normal)
for the year ended 2020-2024
2021 2022 2023
Rp 34,743,039 Rp 44,578,584 Rp 57,873,816
Rp (19,852,704) Rp (25,473,132) Rp (33,070,884)
Rp 14,890,335 Rp 19,105,452 Rp 24,802,932

Rp 3,170,000 Rp 3,895,000 Rp 4,620,000

Rp 3,910,000 Rp 4,496,500 Rp 5,170,975
Rp 653,950 Rp 731,343 Rp 841,044
 Rp 609,270 Rp 700,661 Rp 805,760
Rp 1,955,000 Rp 2,248,250 Rp 2,585,498
Rp 3,450,000 Rp 3,967,500 Rp 4,562,625
Rp 92,575 Rp 106,461 Rp 119,237
Rp 1,725,000 Rp 1,983,750 Rp 2,281,313
Rp 1,725,000 Rp 1,983,750 Rp 2,281,313
Rp 8,970,000 Rp 10,315,500 Rp 11,862,825
Rp 3,628,250 Rp 4,172,488 Rp 4,798,361
Rp 521,000 Rp 618,650 Rp 736,800
Rp (30,410,045) Rp (35,219,853) Rp (40,665,750)
Rp (15,519,710) Rp (16,114,401) Rp (15,862,818)

UD LIFUME
ksi perubahan modal (kondisi normal)
for the year ended 2020-2024
2021 2022 2023
Rp 5,374,100 Rp (10,145,610) Rp (26,260,011)
Rp (15,519,710) Rp (16,114,401) Rp (15,862,818)
Rp (10,145,610) Rp (26,260,011) Rp (42,122,829)

UD LIFUME
royeksi arus kas (kondisi normal)
for the year ended 2020-2024
2021 2022 2023

Rp 34,743,039 Rp 44,578,584 Rp 57,873,816

Rp (50,262,749) Rp (60,692,985) Rp (73,736,634)
Rp (15,519,710) Rp (16,114,401) Rp (15,862,818)
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 2,687,050 Rp (5,072,805) Rp (13,130,005)
Rp 2,687,050 Rp (5,072,805) Rp (13,130,005)
Rp (10,145,610) Rp (26,260,011) Rp (42,122,829)
 2024

Rp (21,061,414)
Rp 3,188,528
Rp 967,200
Rp 30,375,000
Rp 13,469,314

Rp 2,973,310
Rp 1,428,050
Rp 880,272
Rp 5,281,632
Rp 37,501,891

Rp -
Rp -

Rp 37,501,891
Rp 37,501,891
Rp 37,501,891
0

2024
Rp 68,380,188
Rp (39,074,664)
Rp 29,305,524

Rp 5,345,000
Rp 5,946,621
Rp 967,200
Rp 926,624
Rp 2,973,310
Rp 5,247,018
Rp 137,122
Rp 2,555,070
Rp 2,555,070
Rp 13,642,249
Rp 5,518,115
Rp 880,272
Rp (46,693,671)
Rp (17,388,147)

2024
Rp (42,122,829)
Rp (17,388,147)
Rp (59,510,975)

2024

Rp 68,380,188
Rp (85,768,335)
Rp (17,388,147)
Rp (21,061,414)
Rp (21,061,414)
Rp (59,510,975)
 UD LIFUME
Harga Pokok Penjualan 2020-2024
Kondisi Optimis
Optimis Inflasi 2%
Produksi
50/bln
600/thn 2020 2021
DM Kuantitas Harga Total
1 Rantai Kalung 20 meter Rp 190.000 Rp 3.800.000 Rp 3.876.000
2 Tali Nilon Halus 20 meter Rp 42.000 Rp 840.000 Rp 856.800
3 Ring Kalung 50 gram Rp 1.000/ 1 g Rp 50.000 Rp 51.000
4 Manik-manik 200pcs Rp 850 Rp 170.000 Rp 173.400
Rp 350.000 /
5 Cairan Parfum 600 ml Rp 2.100.000 Rp 2.142.000
100 ml
6 Box Kalung 200 Rp 20.500 4.100.000 Rp 4.182.000
7 Kertas Saring 200 Rp 1000 Rp 200.000 Rp 204.000

Total Direct Material Rp 11.260.000 Rp 11.485.200

DL
Biaya Tenaga kerja Rp3.155.000 Rp 3.786.000

OH
1 Biaya Air Rp 650.000 Rp 663.000
Ongkos Kirim
2 Rp 120.000 Rp 122.400
Bahan Baku
3 BBM Rp 200.000 Rp 204.000
Biaya Wi-fi dan
4 Rp 150.000 Rp 153.000
Kuota
5 Pulsa Handphone Rp 100.000 Rp 102.000

Total Overhead Rp 1.220.000 Rp 1.244.400

Total BPP Rp 15.635.000 Rp 16.515.600

Total BPP/ pcs Rp 26.058,33 Rp 27.526

Margin = (75% x BPP) Rp 19.543,75 Rp 20.644,5

Harga Jual Per Produk Rp 45.602 Rp 48.170,5

020-2024

102%

2022 2023 2024

Rp 3.953.520 Rp 4.032.590,4 Rp 4.113.242,21

Rp 873.936 Rp 891.414,72 Rp 909.243,014
Rp 52.020 Rp53.060,4 Rp 54.121,608
Rp 176.868 Rp 180.405,36 Rp 184.013,467

Rp 2.184.840 Rp 2.228.536,8 Rp 2.273.107,54

Rp 4.265.640 Rp 4.350.952,8 Rp 4.437.971,86

Rp 208.080 Rp 212.241,6 Rp 216.486,432

Rp 11.714.904 Rp 11.949.202,1 Rp 12.188.186,1

Rp 4.543.200 Rp 5.451.840 Rp 6.542.208

Rp 676.260 Rp 689.785,2 Rp 703.580,904

Rp 124.848 Rp 127.344,96 Rp 129.891,859

Rp 208.080 Rp 212.241,6 Rp 216.486,432

Rp 156.060 Rp 159.181,2 Rp 162.364,824

Rp 104.040 Rp 106.120,8 Rp 108.243,216

Rp 1.269.288 Rp 1.294.673,76 Rp 1.320.567,24

Rp 17.527.392 Rp 18.695.715,86 Rp 19.960.961,34

Rp 29.212,32 Rp 31.159,52 Rp33.268,26

Rp 21.909,24 Rp 23.369,64 Rp 24.951,20

Rp 51.121,56 Rp 54.529,17 Rp58.219,47

 UD LIFUME
Beban Operasional 2020-2024
Kondisi Optimis

2020 2021 2022

Harga Total
No Jenis Biaya Qty Qty Harga Total Qty Harga
(Rp) (Rp)

Biaya Bahan
1
Baku :

Rantai Kalung 20 190 3.800.000

(meter) 24 228 5.472.000 28 273.6

Tali Nilon Halus 20 42 840

(meter) 24 50.4 1.209.600 28 60.48

Ring Kalung 50 1.000/ 1 g 50

(gram) 60 1.2 72 72 1.44

Manik-manik 200 850 170

(pcs) 240 1.02 244.8 288 1.224

Cairan Parfum 600 350.000 / 2.100.000

(ml) 100 ml 800 420 3.360.000 900 504

Box Kalung (pcs) 200 20.5 4.100.000

240 24.6 5.904.000 288 29.52

Kertas Saring 200 1000 200

(pcs) 240 1.2 288 288 1.44

Biaya Peralatan
2 Produksi 1.700.000 2.040.000

Biaya
3 Perlengkapan 553 553.6
Kantor

Biaya Peralatan
4 529.8 635.76
Kantor

5 Biaya Utilitas 7.800.000 9.360.000

6 Biaya 3.840.000 4.608.000

Transportasi
7 Biaya Teknologi 3.000.000 3.600.000

8 Biaya Perizinan 80.5 96.6

Biaya
9 Perawatan 1.500.000 1.800.000
Peralatan
Produksi

Biaya
10 Perawatan 1.500.000 1.800.000
Peralatan
Kantor

11 Beban Gaji 3.155.000 3.786.000

34.918.30 33.814.36
Total Biaya 0 0
E
2020-2024
mis

2022 2023 2024

Total Qty Harga Total Qty Harga Total

7.660.800 34 328.32 11.162.880 40 393.984 15.759.360

1.693.440 34 72.576 2.467.584 40 87.091 3.483.640

103.68 86 1.728 148.608 104 2.074 215.696

352.512 346 1.469 508.274 415 1.763 731.645

4.536.000 1000 604.8 6.048.000 1100 725.76 7.983.360

8.501.760 346 35.424 12.256.704 415 42.509 17.641.235

414.72 346 1.728 597.888 415 2.074 860.71

2.448.000 2.937.600 3.525.120

796.32 955.584 1.146.700

762.912 915.494 1.098.593

11.232.00
0 13.478.400 16.174.080

5.529.600 6.635.520 7.962.624

4.320.000 5.184.000 6.220.800

115.92 139.104 166.925

2.160.000 2.592.000 3.110.400

2.160.000 2.592.000 3.110.400

4.543.200 5.451.840 6.542.208

57.330.86
4 74.071.480 95.733.496
 UD LIFUME
PROYEKSI POSISI KEUANGAN (K
for the year ended 2020-
2020
ASET
Aset lancar
kas Rp 10,000,000
kas di bank Rp 866,700
perlengkapan Rp 553,000
persediaan bahan baku Rp 5,480,700
total aset lancar Rp 16,900,400

aset tidak lancar

peralatan produksi Rp 1,700,000
peralatan kantor Rp 529,800
akumulasi penyusutan peralatan Rp 869,800
total aset tidak lancar Rp 3,099,600
total aset Rp 20,000,000

LIABILITIES
utang usaha Rp -
total liabilitas Rp -

EKUITAS Rp 20,000,000
TOTAL EKUITAS Rp 20,000,000
TOTAL EKUITAS dan LIABILITAS Rp 20,000,000
Rp -

UD LIFUME
proyeksi laba rugi (kondis
for the year ended 2020
2020
penjualan Rp 27,361,200
COGS Rp (15,634,800)
laba kotor Rp 11,726,400
BEBAN-BEBAN
beban Pemasaran Rp 2,445,000
beban transportasi Rp 3,840,000
beban perlengkapan kantor Rp 533,000
 beban peralatan kantor Rp 529,800
beban perlatan produksi Rp 1,700,000
beban teknologi Rp 3,000,000
beban perijinan Rp 80,500
biaya perawatan peralatan pr Rp 1,500,000
biaya perawatan peralatan ka Rp 1,500,000
beban utilitas Rp 7,800,000
beban gaji Rp 3,155,000
Depresiasi Rp 869,800
total beban operasional Rp (26,953,100)
laba bersih Rp (15,226,700)

UD LIFUME
proyeksi perubahan modal (k
for the year ended 20
2020
saldo awal Rp 20,000,000
Laba Bersih Rp (15,226,700)
saldo akhir Rp 4,773,300

UD LIFUME
proyeksi arus kas (kond
for the year ended 20
2020
arus kas dari kegiatan operasi
pendapatan kas Rp 27,361,200
(beban) Rp (42,587,900)
Rp (15,226,700)
arus kas dari kegiatan investasi Rp -
arus kas dari kegiatan pendanaan Rp -
kas awal tahun Rp 10,000,000
kas di bank awal tahun Rp 10,000,000
kas di akhir tahun Rp 4,773,300
 UD LIFUME
PROYEKSI POSISI KEUANGAN (KONDISI Optimis)
for the year ended 2020-2024
2021 2022 2023

Rp 2,386,650 Rp (6,475,600) Rp (16,863,791)

Rp 1,560,060 Rp 2,808,108 Rp 4,970,351
Rp 829,500 Rp 1,401,855 Rp 2,453,246
Rp 8,495,085 Rp 13,507,185 Rp 21,341,353
Rp 13,271,295 Rp 11,241,548 Rp 11,901,159

Rp 2,040,000 Rp 2,448,000 Rp 2,937,600

Rp 741,720 Rp 1,016,156 Rp 1,422,619
Rp 1,149,720 Rp 1,505,756 Rp 2,010,139
Rp 3,931,440 Rp 4,969,913 Rp 6,370,358
Rp 17,202,735 Rp 16,211,461 Rp 18,271,517

Rp - Rp - Rp -
Rp - Rp - Rp -

Rp 17,202,735 Rp 16,211,461 Rp 18,271,517

Rp 17,202,735 Rp 16,211,461 Rp 18,271,517
Rp 17,202,735 Rp 16,211,461 Rp 18,271,517
0 0 0

UD LIFUME
proyeksi laba rugi (kondisi Optimis)
for the year ended 2020-2024
2021 2022 2023
Rp 34,682,400 Rp 44,168,544 Rp 56,273,928
Rp (19,818,720) Rp (25,239,168) Rp (32,156,088)
Rp 14,863,680 Rp 18,929,376 Rp 24,117,840

Rp 3,178,500 Rp 4,132,050 Rp 5,371,665

Rp 4,608,000 Rp 5,529,600 Rp 6,635,520
Rp 533,600 Rp 796,320 Rp 955,584
 Rp 635,760 Rp 762,912 Rp 915,494
Rp 2,040,000 Rp 2,448,000 Rp 2,937,600
Rp 3,600,000 Rp 4,320,000 Rp 5,184,000
Rp 96,600 Rp 115,920 Rp 139,104
Rp 1,800,000 Rp 2,160,000 Rp 2,592,000
Rp 1,800,000 Rp 2,160,000 Rp 2,592,000
Rp 9,360,000 Rp 11,232,000 Rp 13,478,400
Rp 3,786,000 Rp 4,543,200 Rp 5,451,840
Rp 1,149,720 Rp 1,505,756 Rp 2,010,139
Rp (32,588,180) Rp (39,705,758) Rp (48,263,346)
Rp (17,724,500) Rp (20,776,382) Rp (24,145,506)

UD LIFUME
oyeksi perubahan modal (kondisi Optimis)
for the year ended 2020-2024
2021 2022 2023
Rp 4,773,300 Rp (12,951,200) Rp (33,727,582)
Rp (17,724,500) Rp (20,776,382) Rp (24,145,506)
Rp (12,951,200) Rp (33,727,582) Rp (57,873,088)

UD LIFUME
proyeksi arus kas (kondisi Optimis)
for the year ended 2020-2024
2021 2022 2023

Rp 34,682,400 Rp 44,168,544 Rp 56,273,928

Rp (52,406,900) Rp (64,944,926) Rp (80,419,434)
Rp (17,724,500) Rp (20,776,382) Rp (24,145,506)
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 2,386,650 Rp (6,475,600) Rp (16,863,791)
Rp 2,386,650 Rp (6,475,600) Rp (16,863,791)
Rp (12,951,200) Rp (33,727,582) Rp (57,873,088)
 2024

Rp (28,936,544)
Rp 7,753,748
Rp 3,679,869
Rp 32,012,029
Rp 14,509,102

Rp 3,525,120
Rp 1,934,762
Rp 2,639,786
Rp 8,099,668
Rp 22,608,769

Rp -
Rp -

Rp 22,608,769
Rp 22,608,769
Rp 22,608,769
0

2024
Rp 72,657,312
Rp (41,518,464)
Rp 31,138,848

Rp 6,983,165
Rp 7,962,624
Rp 1,146,700
Rp 1,098,593
Rp 3,525,120
Rp 6,220,800
Rp 166,925
Rp 3,110,400
Rp 3,110,400
Rp 16,174,080
Rp 6,542,208
Rp 2,639,786
Rp (58,680,800)
Rp (27,541,952)

2024
Rp (57,873,088)
Rp (27,541,952)
Rp (85,415,041)

2024

Rp 72,657,312
Rp (100,199,264)
Rp (27,541,952)
Rp (28,936,544)
Rp (28,936,544)
Rp (85,415,041)
 UD LIFUME
Harga Pokok Penjualan 2020-2024
Kondisi Pesimis
Pesimis Inflasi 6% 106%

Produksi

50/bln
600/thn 2020 2021 2022

DM Kuantitas Harga Total

1 Rantai Kalung 20 meter Rp 190.000 Rp 3.800.000

Rp 4.028.000 Rp 4.269.680

2 Tali Nilon 20 meter Rp 42.000 Rp 840.000

Halus Rp 890.400 Rp 943,824

3 Ring Kalung 50 gram Rp 1.000/ 1 g Rp 50.000

Rp 53.000 Rp 56.180

4 Manik-manik 200pcs Rp 850 Rp 170.000

Rp 180.200 Rp 191.012

5 Cairan Parfum 600 ml Rp 350.000 / Rp 2.100.000

100 ml Rp 2.226.000 Rp 2.359.560

6 Box Kalung 200 Rp 20.500 4.100.000

Rp 4.346.000 Rp 4.606.760

7 Kertas Saring 200 Rp 1000 Rp 200.000

Rp 212.000 Rp 224.720

Total Direct Material Rp 11.260.000

Rp 11.935.600 Rp 12.651.736

DL
Biaya Tenaga kerja
Rp3.155.000 Rp 5.048.000 Rp 8.076.800

OH
1 Biaya Air Rp 650.000
Rp 689.000 Rp 730.340
 2 Ongkos Kirim Rp 120.000
Bahan Baku
Rp 127.200 Rp 134.832

3 BBM Rp 200.000
Rp 212.000 Rp 224.720

4 Biaya Wi-fi Rp 150.000

dan Kuota Rp 159.000 Rp 168.540

5 Pulsa Rp 100.000
Handphone Rp 106.000 Rp 112.360

Total Overhead Rp 1.220.000 Rp 1.293.200 Rp 1.370.792

Total BPP Rp 15.635.000 Rp 18.276.800 Rp 22.099.328

Total BPP/ pcs Rp 26.058,33 Rp 30.461,33 Rp 36.832,21

Margin = (30% x BPP) +

Rp 19.543,75 Rp 22.846 Rp 27.624,16
BPP

Harga Jual Per Produk Rp 45.602 Rp 53.307,33 Rp 64.456,37

 2023 2024

Rp 4.525.860,8 Rp 4.707.412,45

Rp 1.000.453,44 Rp 1.060.480,65

Rp 59.550,8 Rp 63.123,848

Rp 202.472,72 Rp 214.621,083

Rp 2.501.133,6 Rp 2.651.201,62

Rp 4.883.165,6 Rp 5.176.155,54

Rp 238.203,2 Rp 252.495,392

Rp 13.410.840,2 Rp 14.125.490,6

Rp 12.922.880 Rp20.676.608

Rp 774.160,4 Rp 820.610,024
Rp 142.921,92 Rp 151.497,24

Rp 238.203,2 Rp 252.495,392

Rp 178.652,4 Rp 189.317,54

Rp 119.101,6 Rp 126.247,7

Rp 1.453.039,52 Rp 1.540.167,9

Rp 27.786.759,2 Rp 36.342.266,5

Rp 46.311,26 Rp 60.570,44

Rp 34.733,44 Rp 45.427.83

Rp 81.044,71 Rp 105.998,27
 UD LIFUME
Beban Operasional 2020-2024
Kondisi Pesimis

2020 2021 2022

Jenis Harga Total
No Qty Qty Harga Total Qty
Biaya (Rp) (Rp)
Biaya
1 Bahan
Baku :
Rantai 20 190 3.800.000
Kalung 22 209 4.598.000 24
(meter)

Tali Nilon 20 42 840

Halus 22 46.2 1.016.400 24
(meter)

Ring 50 1.000/ 1 g 50
Kalung 55 1.1 60.5 61
(gram)

Manik- 200 850 170

manik 220 935 205.7 242
(pcs)

Cairan 600 350.000 / 2.100.000

Parfum 100 ml 700 385 2.695.000 800
(ml)

Box 200 20.5 4.100.000

Kalung 220 22.55 4.961.000 242
(pcs)

Kertas 200 1000 200

Saring 220 1.1 242 242
(pcs)

Biaya
2 Peralatan 1.700.000 1.870.000
Produksi

Biaya
Perlengka
3 pan 553 608.3
Kantor

Biaya
4 Peralatan 529.8 582.78
Kantor
Biaya
5 Utilitas 7.800.000 8.580.000

Biaya
6 Transport 3.840.000 4.224.000
asi
 Biaya
7 3.000.000 3.300.000
Teknologi

8 Biaya 80.5 88.55

Perizinan

Biaya
Perawata
9 n 1.500.000 1.650.000
Peralatan
Produksi

Biaya
Perawata
10 n 1.500.000 1.650.000
Peralatan
Kantor

Beban
11 Gaji 3.155.000 3.470.500

Total Biaya 34.918.300 39.802.730

UD LIFUME
erasional 2020-2024
ndisi Pesimis

2022 2023 2024

Harga Total Qty Harga Total Qty Harga Total

229.9 5.517.600 26 252.89 6.575.140 28 278.179 7.789.012

50.82 1.219.680 26 55.902 1.453.452 28 61.492 1.721.776

1.21 73.81 67 1.331 89.177 73 1.464 106.872

1.029 249.018 266 1.132 301.112 292 1.245 363.54

423.5 3.388.000 900 465.85 4.192.650 1000 415.435 4.154.350

24.805 6.002.810 266 27.286 7.258.076 292 30.014 8.764.088

1.21 292.82 266 1.331 354.046 292 1.464 427.488

2.057.000 2.262.700 2.488.970

669.13 736.043 809.647

641.058 705.164 774.68

9.438.000 10.381.800 11.419.980

4.646.400 5.111.040 5.622.144

3.630.000 3.993.000 4.392.300

97.405 107.146 117.86

1.815.000 1.996.500 2.196.150

1.815.000 1.996.500 2.196.150

3.817.550 4.199.305 4.619.235,5

45.370.281 51.712.851 57.964.242,5

 UD LIFUME
Proyeksi Penjualan 2020-2024
Kondisi Normal

Penjualan Penjualan
Tahun Harga Satuan Pendapatan
Perbulan (pcs) Pertahun (pcs)

2020 50 600 Rp 45,602 Rp 27,361,200

2021 58 696 Rp 49,918 Rp 34,743,039
2022 67 804 Rp 55,446 Rp 44,578,584
2023 77 924 Rp 62,634 Rp 57,873,816
2024 79 948 Rp 72,131 Rp 68,380,188
Total Rp 232,936,827

UD LIFUME
Proyeksi Penjualan 2020-2024
Kondisi Pesimis

Penjualan Penjualan
Tahun Harga Satuan Pendapatan
Perbulan (pcs) Pertahun (pcs)

2020 50 600 Rp 45,602 Rp 27,361,200

2021 53 636 Rp 53,370 Rp 33,943,320
2022 61 732 Rp 64,456 Rp 47,181,792
2023 67 804 Rp 81,044 Rp 65,159,376
2024 74 888 Rp 105,998 Rp 94,126,224
Total Rp 267,771,912

UD LIFUME
Proyeksi Penjualan 2020-2024
Kondisi Optimis

Penjualan Penjualan
Tahun Harga Satuan Pendapatan
Perbulan (pcs) Pertahun (pcs)

2020 50 600 Rp 45,602 Rp 27,361,200

2021 60 720 Rp 48,170 Rp 34,682,400
2022 72 864 Rp 51,121 Rp 44,168,544
2023 86 1032 Rp 54,529 Rp 56,273,928
2024 104 1248 Rp 58,219 Rp 72,657,312
Total Rp 235,143,384
Rp 27,361,200 Rp 15,634,800
Rp 34,543,039 Rp 19,852,704 Rp 19,852,704
Rp 44,578,584 Rp 25,473,132 Rp 25,473,132
Rp 75,873,816 Rp 33,070,884 Rp 33,070,884
Rp 68,380,188 Rp 39,074,664 Rp 39,074,664
Rp 133,106,184

Rp Rp Rp Rp
Rp 26.058,33
28.524,67 31.683,61 35.791,37 41.218,27

Rp 27,361,200 Rp 15,634,800 Rp 15,634,800

Rp 33,943,320 Rp 19,373,196 Rp 19,373,196
Rp 47,181,792 Rp 26,961,024 Rp 26,961,024
Rp 65,159,376 Rp 37,234,044 Rp 37,234,044
Rp 94,126,224 Rp 53,786,160 Rp 53,786,160

Rp 27,361,200 Rp 15,634,800 Rp 15,634,800

Rp 34,682,400 Rp 19,818,720 Rp 19,818,720
Rp 44,168,544 Rp 25,239,168 Rp 25,239,168
Rp 56,273,928 Rp 32,156,088 Rp 32,156,088
Rp 72,657,312 Rp 41,518,464 Rp 41,518,464

Rp Rp Rp Rp33.268
Rp 26.058,33
27.526 29.212,32 31.159,52 ,26
 UD LIFUME
PROYEKSI POSISI KEUANGAN (KONDISI PE
for the year ended 2020-2024
2020 2021
ASET
Aset lancar
kas Rp 10,000,000 Rp 2,768,570
kas di bank Rp 666,700 Rp 726,703
perlengkapan Rp 553,000 Rp 580,650
persediaan bahan baku Rp 8,356,460 Rp 11,935,600
total aset lancar Rp 19,576,160 Rp 16,011,523

aset tidak lancar

peralatan Rp 529,800 Rp 593,376
akumulasi penyusutan peralatan Rp 105,960 Rp 118,675
total aset tidak lancar Rp 423,840 Rp 474,701
total aset Rp 20,000,000 Rp 16,486,224

LIABILITIES
utang usaha Rp - Rp -
total liabilitas Rp - Rp -

EKUITAS Rp 20,000,000 Rp 16,486,224

TOTAL EKUITAS Rp 20,000,000 Rp 16,486,224
TOTAL EKUITAS dan LIABILITAS Rp 20,000,000 Rp 16,486,224
0 0

UD LIFUME
proyeksi laba rugi (kondisi Pesimis
for the year ended 2020-2024
2020 2021
penjualan Rp 27,361,200 Rp 33,943,320
COGS Rp (15,634,800) Rp (19,373,196)
laba kotor Rp 11,726,400 Rp 14,570,124
BEBAN-BEBAN
beban pemasaran Rp 2,445,000 Rp 3,667,500
beban transportasi Rp 3,840,000 Rp 4,224,000
beban perlengkapan kantor Rp 533,000 Rp 608,300
beban peralatan kantor Rp 529,800 Rp 582,780
 beban perlatan produksi Rp 1,700,000 Rp 1,870,000
beban teknologi Rp 3,000,000 Rp 3,300,000
beban perijinan Rp 80,500 Rp 88,550
biaya perawatan peralatan p Rp 1,500,000 Rp 1,650,000
biaya perawatan peralatan k Rp 1,500,000 Rp 1,650,000
beban utilitas Rp 7,800,000 Rp 8,580,000
beban gaji Rp 3,155,000 Rp 3,470,500
Depresiasi Rp 105,960 Rp 118,675
total beban operasional Rp (26,189,260) Rp (29,810,305)
laba bersih Rp (14,462,860) Rp (15,240,181)

UD LIFUME
proyeksi perubahan modal (kondisi
for the year ended 2020-202
2020 2021
saldo awal Rp 20,000,000 Rp 5,537,140
Laba Bersih Rp (14,462,860) Rp (15,240,181)
saldo akhir Rp 5,537,140 Rp (9,703,041)

UD LIFUME
proyeksi arus kas (kondisi Pesimis)
for the year ended 2020-2024
2020 2021
arus kas dari kegiatan operasi
pendapatan kas Rp 27,361,200 Rp 33,943,320
(beban) Rp (41,824,060) Rp (49,183,501)
Rp (14,462,860) Rp (15,240,181)
arus kas dari kegiatan investasi Rp - Rp -
arus kas dari kegiatan pendanaan Rp - Rp -
kas awal tahun Rp 10,000,000 Rp 2,768,570
kas di bank awal tahun Rp 10,000,000 Rp 2,768,570
kas di akhir tahun Rp 5,537,140 Rp (9,703,041)
LIFUME
ANGAN (KONDISI PESIMIS)
ended 2020-2024
2022 2023 2024

Rp (4,851,521) Rp (11,871,491) Rp (17,853,795)

Rp 792,106 Rp 863,396 Rp 941,101
Rp 609,683 Rp 640,167 Rp 672,175
Rp 12,651,736 Rp 13,410,840 Rp 14,125,490
Rp 9,202,004 Rp 3,042,911 Rp (2,115,028)

Rp 664,581 Rp 744,331 Rp 833,651

Rp 132,916 Rp 148,866 Rp 166,730
Rp 531,665 Rp 595,465 Rp 666,920
Rp 9,733,669 Rp 3,638,376 Rp (1,448,108)

Rp - Rp - Rp -
Rp - Rp - Rp -

Rp 9,733,669 Rp 3,638,376 Rp (1,448,108)

Rp 9,733,669 Rp 3,638,376 Rp (1,448,108)
Rp 9,733,669 Rp 3,638,376 Rp (1,448,108)
0 0 0

LIFUME
ugi (kondisi Pesimis)
ended 2020-2024
2022 2023 2024
Rp 47,181,792 Rp 65,159,376 Rp 94,126,224
Rp (26,961,024) Rp (37,234,044) Rp (53,786,160)
Rp 20,220,768 Rp 27,925,332 Rp 40,340,064

Rp 5,501,250 Rp 8,251,875 Rp 12,377,813

Rp 4,646,400 Rp 5,111,040 Rp 5,622,144
Rp 669,130 Rp 736,043 Rp 809,647
Rp 641,058 Rp 705,164 Rp 774,680
 Rp 2,057,000 Rp 2,262,700 Rp 2,488,970
Rp 3,630,000 Rp 3,993,000 Rp 4,392,300
Rp 97,405 Rp 107,146 Rp 117,860
Rp 1,815,000 Rp 1,996,500 Rp 2,196,150
Rp 1,815,000 Rp 1,996,500 Rp 2,196,150
Rp 9,438,000 Rp 10,381,800 Rp 11,419,980
Rp 3,817,550 Rp 4,199,305 Rp 4,619,236
Rp 132,916 Rp 148,866 Rp 166,730
Rp (34,260,709) Rp (39,889,939) Rp (47,181,659)
Rp (14,039,941) Rp (11,964,607) Rp (6,841,595)

LIFUME
modal (kondisi Pesimis)
ended 2020-2024
2022 2023 2024
Rp (9,703,041) Rp (23,742,982) Rp (35,707,590)
Rp (14,039,941) Rp (11,964,607) Rp (6,841,595)
Rp (23,742,982) Rp (35,707,590) Rp (42,549,185)

LIFUME
as (kondisi Pesimis)
ended 2020-2024
2022 2023 2024

Rp 47,181,792 Rp 65,159,376 Rp 94,126,224

Rp (61,221,733) Rp (77,123,983) Rp (100,967,819)
Rp (14,039,941) Rp (11,964,607) Rp (6,841,595)
Rp - Rp -
Rp - Rp -
Rp (4,851,521) Rp (11,871,491) Rp (17,853,795)
Rp (4,851,521) Rp (11,871,491) Rp (17,853,795)
Rp (23,742,982) Rp (35,707,590) Rp (42,549,185)