No Nama Kebutuhan Kuantitas

Investasi
1 Alat roasting kopi 3
2 Gas Lpg 3
3 Timbangan 2
4 Irik 5
5 Nampan besar 6
6 Ayakan biji kopi 4
7 Baskom 6
8 Spatula 6
9 Tampah 8
10 Kipas angin 3
11 Meja Stainless Steel 2
12 Alat penggiling kopi 1
13 Sendok 2
14 Mesin Hand Sealer 2

Jumlah
Biaya Produksi/ satu kali produksi

1 Biji kopi (green bean) robusta 18

2 Standpouch kraft 100
3 Plastik Kemasan 100
4 Kantong kopi celup 1000
5 Listrik 1
6 Isi ulang gas 3
7 Biaya air 1
8 Biaya Transportasi 1
9 Tenaga kerja langsung 5
Jumlah
Biaya Tetap/bulan
17 Biaya perawatan mesin 1
18 Biaya sewa gedung 1
19 Biaya Penyusutan 1
20 Biaya Retribusi 1
Jumlah
Total

Goal Target

Bulan
Pendapatan 1 2
Jumlah Produk(pcs) 3,000 3,000
Harga /pcs Rp15,000 Rp15,000
Penjualan Bersih Rp45,000,000 Rp45,000,000
Investasi
Alat roasting kopi Rp16,848,000
Gas Lpg Rp525,000
Timbangan Rp227,000
Irik Rp150,000
Nampan besar Rp120,000
Ayakan biji kopi Rp760,000
Baskom Rp162,000
Spatula Rp36,000
Tampah Rp220,000
Kipas angin Rp675,000
Meja Stainless Steel Rp1,190,000
Alat penggiling kopi Rp4,800,000
Sendok Rp50,000
Mesin Hand Sealer Rp1,067,000

Jumlah Rp26,830,000
Biaya Produksi
Biji kopi (green bean) robusta Rp21,600,000 Rp21,600,000
Standpouch kraft Rp1,560,000 Rp1,560,000
Plastik Kemasan Rp240,000 Rp240,000
Kantong kopi celup Rp3,000,000 Rp3,000,000
Listrik Rp600,000 Rp600,000
Isi ulang gas Rp2,160,000 Rp2,160,000
Biaya air Rp300,000 Rp300,000
Biaya Transportasi Rp900,000 Rp900,000
Tenaga kerja langsung Rp10,500,000 Rp10,500,000
Jumlah Rp40,860,000 Rp40,860,000
Biaya Tetap
Biaya perawatan mesin Rp200,000 Rp200,000
Biaya sewa gedung Rp400,000 Rp400,000
Biaya Penyusutan Rp292,937 Rp292,937
Biaya Retribusi Rp100,000 Rp100,000
Jumlah Rp992,937 Rp992,937
Keuntungan
Penjualan Bersih Rp45,000,000 Rp45,000,000
Harga pokok produk Rp68,682,937 Rp41,852,937
Keuntungan -Rp23,682,937 Rp3,147,063
AAR
3 tahun kedepan

Tahun
Pendapatan 1 2
Jumlah produk (pcs) 36,000 36,000
Harga per pcs Rp17,000 Rp17,000
Penjualan Bersih Rp612,000,000 Rp612,000,000
Investasi
Alat roasting kopi Rp16,848,000
Gas Lpg Rp525,000
Timbangan Rp227,000
Irik Rp150,000
Nampan besar Rp120,000
Ayakan biji kopi Rp760,000
Baskom Rp162,000
Spatula Rp36,000
Tampah Rp220,000
Kipas angin Rp675,000
Meja Stainless Steel Rp1,190,000
Alat penggiling kopi Rp4,800,000
Sendok Rp50,000
Mesin Hand Sealer Rp1,067,000

Jumlah Rp26,830,000
Biaya Produksi
Biji kopi (green bean) robusta Rp259,200,000 Rp259,200,000
Standpouch kraft Rp18,720,000 Rp18,720,000
Plastik Kemasan Rp2,880,000 Rp2,880,000
Kantong kopi celup Rp36,000,000 Rp36,000,000
Listrik Rp7,200,000 Rp7,200,000
Isi ulang gas Rp25,920,000 Rp25,920,000
Biaya air Rp3,600,000 Rp3,600,000
Biaya Transportasi Rp10,800,000 Rp10,800,000
Tenaga kerja langsung Rp126,000,000 Rp126,000,000
Jumlah Rp490,320,000 Rp490,320,000
Biaya Tetap
Biaya perawatan mesin Rp2,400,000 Rp2,400,000
Biaya sewa gedung Rp4,800,000 Rp4,800,000
Biaya Penyusutan Rp3,515,244 Rp3,515,244
Biaya Retribusi Rp1,200,000 Rp1,200,000
Jumlah Rp11,915,244 Rp11,915,244
Keuntungan
Penjualan Bersih Rp612,000,000 Rp612,000,000
Harga pokok produk Rp529,065,244 Rp502,235,244
Keuntungan Rp82,934,756 Rp109,764,756
AAR
 Satuan Harga Satuan (Rp) Total (Rp) No

Buah Rp5,616,000 Rp16,848,000 1

Buah Rp175,000 Rp525,000 2
Buah Rp113,500 Rp227,000 3
Buah Rp30,000 Rp150,000 4
Buah Rp20,000 Rp120,000 5
Buah Rp190,000 Rp760,000 6
Buah Rp27,000 Rp162,000 7
Buah Rp6,000 Rp36,000 8
Buah Rp27,500 Rp220,000 9
Buah Rp225,000 Rp675,000 10
Buah Rp595,000 Rp1,190,000 11
Buah Rp4,800,000 Rp4,800,000 12
Lusin Rp25,000 Rp50,000 13
Buah Rp533,500 Rp1,067,000 14

Rp26,830,000
ali produksi

kg Rp40,000 Rp720,000 Jumlah Produk(1 kali produksi) = 100 bungku

buah Rp520 Rp52,000 1 bulan = 30 kali produksi
buah Rp80 Rp8,000 Jumlah Produk/bulan =3000 bks
buah Rp100 Rp100,000
kali produksi Rp20,000 Rp20,000 Rata-rata penjualan per bulan kopi celup
buah Rp24,000 Rp72,000
kali produksi Rp10,000 Rp10,000 No
kali produksi Rp30,000 Rp30,000 1
Orang Rp70,000 Rp350,000
Rp1,362,000
lan
bulan Rp200,000 Rp200,000
bulan Rp400,000 Rp400,000
Bulan Rp292,937 Rp292,937
bulan Rp100,000 Rp100,000
Rp992,937
Rp 29,184,937

Bulan
3 4 5 6 Rata-rata
 3,000 3,000 3,000 3,000 3,000
Rp15,000 Rp15,000 Rp15,000 Rp15,000 Rp15,000
Rp45,000,000 Rp45,000,000 Rp45,000,000 Rp45,000,000 Rp45,000,000

Rp16,848,000
Rp525,000
Rp227,000
Rp150,000
Rp120,000
Rp760,000
Rp162,000
Rp36,000
Rp220,000
Rp675,000
Rp1,190,000
Rp4,800,000
Rp50,000
Rp1,067,000

Rp26,830,000

Rp21,600,000 Rp21,600,000 Rp21,600,000 Rp21,600,000 Rp21,600,000

Rp1,560,000 Rp1,560,000 Rp1,560,000 Rp1,560,000 Rp1,560,000
Rp240,000 Rp240,000 Rp240,000 Rp240,000 Rp240,000
Rp3,000,000 Rp3,000,000 Rp3,000,000 Rp3,000,000 Rp3,000,000
Rp600,000 Rp600,000 Rp600,000 Rp600,000 Rp600,000
Rp2,160,000 Rp2,160,000 Rp2,160,000 Rp2,160,000 Rp2,160,000
Rp300,000 Rp300,000 Rp300,000 Rp300,000 Rp300,000
Rp900,000 Rp900,000 Rp900,000 Rp900,000 Rp900,000
Rp10,500,000 Rp10,500,000 Rp10,500,000 Rp10,500,000 Rp10,500,000
Rp40,860,000 Rp40,860,000 Rp40,860,000 Rp40,860,000 Rp40,860,000

Rp200,000 Rp200,000 Rp200,000 Rp200,000 Rp200,000

Rp400,000 Rp400,000 Rp400,000 Rp400,000 Rp400,000
Rp292,937 Rp292,937 Rp292,937 Rp292,937 Rp292,937
Rp100,000 Rp100,000 Rp100,000 Rp100,000 Rp100,000
Rp992,937 Rp992,937 Rp992,937 Rp992,937 Rp992,937

Rp45,000,000 Rp45,000,000 Rp45,000,000 Rp45,000,000 Rp45,000,000

Rp41,852,937 Rp41,852,937 Rp41,852,937 Rp41,852,937 Rp46,324,604
Rp3,147,063 Rp3,147,063 Rp3,147,063 Rp3,147,063 -Rp1,324,604
-5%
 3 Rata-rata
36,000 36,000
Rp17,000 Rp17,000
Rp612,000,000 Rp612,000,000

Rp16,848,000
Rp525,000
Rp227,000
Rp150,000
Rp120,000
Rp760,000
Rp162,000
Rp36,000
Rp220,000
Rp675,000
Rp1,190,000
Rp4,800,000
Rp50,000
Rp1,067,000

Rp26,830,000

Rp259,200,000 Rp259,200,000
Rp18,720,000 Rp18,720,000
Rp2,880,000 Rp2,880,000
Rp36,000,000 Rp36,000,000
Rp7,200,000 Rp7,200,000
Rp25,920,000 Rp25,920,000
Rp3,600,000 Rp3,600,000
Rp10,800,000 Rp10,800,000
Rp126,000,000 Rp126,000,000
Rp490,320,000 Rp490,320,000

Rp2,400,000 Rp2,400,000
Rp4,800,000 Rp4,800,000
Rp3,515,244 Rp52,626,504
Rp1,200,000 Rp1,200,000
Rp11,915,244 Rp11,915,244

Rp612,000,000 Rp612,000,000
Rp502,235,244 Rp511,178,577
Rp109,764,756 Rp100,821,423
376%
 Harga Awal UMUR EKONOMIS
Jenis Alat Kuantitas Harga Akhir
(Pembelian) (TAHUN)
Alat roasting kopi 3 Rp16,848,000 10 Rp1,200,000
Gas 3 Rp525,000 8 Rp50,000
Timbangan 2 Rp227,000 5 Rp55,000
Irik 5 Rp150,000 1 Rp0
Nampan 6 Rp120,000 1 Rp0
Ayakan biji kopi 4 Rp760,000 3 Rp25,000
Baskom 6 Rp162,000 1 Rp0
Spatula 6 Rp36,000 1 Rp0
Tampah 8 Rp220,000 1 Rp5,000
Kipas angin 3 Rp675,000 5 Rp35,000
Meja Stainless Steel 2 Rp1,190,000 7 Rp112,000
Alat penggiling kopi 1 Rp4,800,000 10 Rp1,000,000
Sendok 2 Rp50,000 3 Rp0
Mesin Hand Sealer 2 Rp1,067,000 4 Rp67,000

Total Penyusutan per tahun

Total Penyusutan per bulan

uk(1 kali produksi) = 100 bungkus (1000 pcs)

kali produksi
uk/bulan =3000 bks

njualan per bulan kopi celup

Item Jumlah bks Harg/bks Omzet/Bulan Omzet/Tahun

Kopi celup 3,000 Rp15,000 Rp45,000,000 Rp540,000,000
 Penyusutan
Per-tahun
Rp1,564,800
Rp59,375
Rp34,400
Rp150,000
Rp120,000
Rp245,000
Rp162,000
Rp36,000
Rp215,000
Rp128,000
Rp154,000
Rp380,000
Rp16,667
Rp250,000

Rp3,515,242
Rp 292,937
Biaya Tetap

Nama Kebutuhan Per bulan per tahun

Biaya perawatan mesin Rp200,000 Rp2,400,000
Biaya sewa gedung Rp400,000 Rp4,800,000
Biaya Penyusutan Rp292,937 Rp3,515,244
Biaya Retribusi Rp100,000 Rp1,200,000
Total Rp992,937 Rp11,915,244

Biaya Produksi/tahun Rp490,320,000

Total investasi Rp26,830,000

Total biaya /tahun tetp +tdktetap

Rp502,235,244

B/C rasio Penerimaan/biaya produksi

1.10 layak
R/C rasio Penerimaan/Total biaya
1.08 layak

BEP Harga jual Total biaya/unit penjualan

Rp13,951

BEP Unit Total Biaya/Harga per unit

33482

PBP Total investasi/keuntungan per tahun

0.7 tahun atau 8,4 bulan
Biaya Tidak Tetap/biaya produksi

Nama Kebutuhan Per bulan per tahun

Biji kopi (green bean) robusta Rp21,600,000 Rp259,200,000
Standpouch kraft Rp1,560,000 Rp18,720,000
Plastik Kemasan Rp240,000 Rp2,880,000
Kantong kopi celup Rp3,000,000 Rp36,000,000
Listrik Rp600,000 Rp7,200,000
Isi ulang gas Rp2,160,000 Rp25,920,000
Biaya air Rp300,000 Rp3,600,000
Biaya Transportasi Rp900,000 Rp10,800,000
Tenaga kerja langsung Rp10,500,000 Rp126,000,000
Total Rp40,860,000 Rp490,320,000
 per bulan Per tahun
Penerimaan
Rp45,000,000 Rp540,000,000

per bulan Per tahun

Jumlah Produk(bungkus)
3000 36000

Harga (per bks) Rp 15,000

Keuntungan/thn Total penerimaan-Total biaya

Rp37,764,756
13 gram/pcs 1000 pcs per produksi 13000 gr=

100% kopi biji menjadi 75% kopi bubuk

jadi 18 kg kopi biji menjadi 13.5 kg kopi bubuk
13 kg kopi bubuk