NERACA UMKM (Tanggal 31 Januari 2021)

1 ASET (Rp)
1.a Aset Lancar
Kas 5,000,000
Bank 15,000,000
Piutang Usaha 1,500,000
Persediaan Barang 1,000,000
Beban dibayar dimuka -
Perlengkapan -
1.b Aset Tetap
Tanah yang terkait Usaha -
Bangunan Terkait Usaha 60,000,000
Kendaraan yang terkait Usaha 50,000,000
Akumulasi Penyusutan (5th) (833,333)
Peralatan dan Mesin 10,000,000
Akumulasi Penyusutan (3th) (277,778)
1.c Aset Lainnya
Total Aset 141,388,889

2 Liabiliti dan Ekuiti (Modal) (Rp)

2.a Liabiliti
Hutang Usaha -
Hutang Bank 50,000,000
2.b Ekuiti
Modal Usaha 91,388,889
Total Liabiliti & Ekuiti 141,388,889

154
 IV. NERACA UMKM (Tanggal 31 Januari 2021)

1 ASET (Rp) 2 Liabiliti dan Ekuiti (Modal) (Rp)

1.a Aset Lancar 2.a Liabiliti
Kas 5,000,000 Hutang Usaha
Bank 15,000,000 Hutang Bank
Piutang Usaha 1,500,000 2.b Ekuiti
Persediaan Barang 1,000,000 Modal Usaha
Beban dibayar dimuka -
Perlengkapan -
1.b Aset Tetap
Tanah yang terkait Usaha -
Bangunan Terkait Usaha 60,000,000
Kendaraan yang terkait Usaha 50,000,000
Akumulasi Penyusutan (5th) (833,333)
Peralatan dan Mesin 10,000,000
Akumulasi Penyusutan (3th) (277,778)
1.c Aset Lainnya
Total Aset 141,388,889 Total Liabiliti & Ekuiti
abiliti dan Ekuiti (Modal) (Rp)

-
50,000,000

91,388,889

141,388,889
II PEMASARAN (rp/hari)

III PRODUKSI
Bahan Baku Utama/Hari Volume Harga/unit (rp)
a. Ayam 80 ekor/hari 24,000
b. Bebek 4 ekor/hari 48,000
c. Lele (8kg/hari) 8 kg/hari 15,000
d. Bawal (8 kg/hari) 8 kg/hari 23,000
1 e. Bandeng (5 kg/hari) 5 kg/hari 30,000
f. Tahu n Tempe 30 papan/hari 2,500
g. Gas 4 unit/2 hari 20,000
h. Beras 40 kg/hari 9,000
i. Lalapan paket 45,000
TOTAL A

Bahan Baku Penolong/Hari Volume/Hari Harga/unit (rp)

a. Cabe merah (kg) 5 15,000.00
b. Minyak goreng (kg) 6 14,000.00
c. Gula (kg) 2.5 12,000.00
d. Garam (bungkus) 6 10,000.00
2
e. Kecap (kg) 3 10,000.00
f. Bawang putih (kg) 3 16,000.00
g. Pembungkus (paket) 3 15,000.00
h. Rawit hijau (kg) 3 14,000.00
TOTAL B

TOTAL BAHAN BAKU & B PENOLONG

V LABA/RUGI (PERIODE HARIAN : 22 hari/bulan) (dalam Rupiah)

Pendapatan
a. Penjualan
b. Harga Pokok Pe jualan
1
Laba Kotor
Pendapatan Lain-Lain
Total Pendapatan

Biaya Usaha
a. Gaji Pegawai
b. Gaji Pengelola
c. Transportasi
d. Telpon/Listrik
2
e. ATK
f. Sewa (rp 3 juta/bln)
g. Lain-lain
2

h. Penyusutan 10 juta/3 thn

Total Biaya

3 Laba Bersih Sebelum Pajak

4 Pajak (0.5% x 0.5% x 7juta/hari)
5 Laba Bersih Setelah Pajak

Margin Kotor
VII
Margin Bersih
 7,000,000

Jumlah (rp)
1,920,000
192,000
120,000
184,000
150,000
75,000
40,000
360,000
45,000
3,086,000

Jumlah (rp)
75,000.00
84,000.00
30,000.00
60,000.00
30,000.00
48,000.00
45,000.00
42,000.00
414,000

3,500,000

Rupiah)

7,000,000 per hari 154,000,000

3,500,000
3,500,000
250,000
3,750,000 per hari

1,800,000
500,000
100,000
50,000
20,000
136,364 per hari
50,000
 12,626
2,668,990 per hari

1,081,010 per hari

35,000 per hari 770,000 PENCATATAN, 0.5% dari omset <4.8 milyar/tahun
1,046,010 per hari PEMBUKUAN
23,012,222 per bulan @ 22 hari

50%
14.94%
 3. A KINERJA USAHA UMKM …………………. (IKU Bisnis/Umum)

Awal Akhir
No Uraian Satuan Target
Pendampingan Pendampingan
1 2 3 4 5 6
Nilai Penjualan Rp juta/
1 9,000,000 7,000,000 8,000,000
(hari) (hari/bulan)

Nilai Keuntungan Rp juta/

2 5,000,000 3,500,000 4,000,000
Kotor (hari) (hari/bulan)

Nilai Keuntungan Rp juta/

3 2,000,000 1,200,000 1,500,000
Bersih (hari) (hari/bulan)

4 Tingkat Marjin (%) penjualan 22% 17% 19%

Bersih

TABEL B. Penilaian Kinerja Output UMKM Dam

Awal Akhir
No Uraian Satuan Target Pendampingan Pendampingan

1 2 3 4 5 6

1 Nilai Penjualan Rp juta/ 9,000,000 7,000,000 8,000,000

(hari) (hari/bulan)

Nilai Keuntungan Rp juta/

2 Kotor (hari) (hari/bulan) 5,000,000 3,500,000 4,000,000

Nilai Keuntungan Rp juta/

3 2,000,000 1,200,000 1,500,000
Bersih (hari) (hari/bulan)

Tingkat Marjin (%) penjualan

4 22% 17% 19%
Bersih
um)

Paska
Pendampingan
7
9,000,000

4,500,000

1,800,000

20%

L B. Penilaian Kinerja Output UMKM Dampingan……………………..

Pencapaian target
Paska Pencapaian Peningkatan/Penurun Peningkatan/Penurun
sd penilaian
Pendampingan target pd akhir (paska an awal dan akhir an paska
(ketika Penilaian) pendampingan pendampingan pendampingan
pendampingan)

8 9 10 11
7 = =
= (6)/(4))x100% = (7)/(4))x100%
((6)-(5))/(5))x100% ((7)-(5))/(5))x100%

9,000,000 89% 100% 14% 29%

4,500,000 80% 90% 14% 29%

1,800,000 75% 90% 25% 50%

20% 84% 90%

Ketercapaia Ketercapaia
n target n target
akhir paska
pendampin pendampin
gan *) gan *)

12 13
(Tercapai/Ti (Tercapai/Ti
dak dak
Tercapai) Tercapai)
Proyeksi Penjualan Diketahui
HPP 33% * Penjualan
Margin Kotor 67%* Penjualan
Biaya Operasional Bln 1 s/d 6 EC$5,500,000
Biaya Operasional Bln 7 s/d 12 EC$7,500,000

Jadwal pencairan kredit Bulan ke 6

Plafond Kredit 25,000,000
60,000,000
Kebutuhan modal kerja dan Peralatan bln 6
Tabel 3.1.
Proyeksi Laba Rugi
Biaya
Operasional
Bulan Proyeksi Penjualan HPP
asumsi Rp 6 jt
dan 8 jt jt / bln)

1 16,000,000 5,280,000 5,500,000

2 17,000,000 5,610,000 5,500,000
3 16,250,000 5,362,500 5,500,000
4 16,000,000 5,280,000 5,500,000
5 15,500,000 5,115,000 5,500,000
6 16,500,000 5,445,000 5,500,000
7 22,900,000 7,557,000 7,500,000
8 23,000,000 7,590,000 7,500,000
9 25,000,000 8,250,000 7,500,000
10 25,400,000 8,382,000 7,500,000
11 25,000,000 8,250,000 7,500,000
12 26,000,000 8,580,000 7,500,000
Total 244,550,000 80,701,500 78,000,000
Rata2 20,379,167 6,725,125 6,500,000
 Total Biaya Laba Kotor
Margin Kotor
(HPP+Biaya Laba Bersih (Penjualan - Margin Bersih
(%)
Operasional) HPP)

10,780,000 5,220,000 10,720,000 67.00 32.63

11,110,000 5,890,000 11,390,000 67.00 34.65
10,862,500 5,387,500 10,887,500 67.00 33.15
10,780,000 5,220,000 10,720,000 67.00 32.63
10,615,000 4,885,000 10,385,000 67.00 31.52
10,945,000 5,555,000 11,055,000 67.00 33.67
15,057,000 7,843,000 15,343,000 67.00 34.25
15,090,000 7,910,000 15,410,000 67.00 34.39
15,750,000 9,250,000 16,750,000 67.00 37.00
15,882,000 9,518,000 17,018,000 67.00 37.47
15,750,000 9,250,000 16,750,000 67.00 37.00
16,080,000 9,920,000 17,420,000 67.00 38.15
158,701,500 85,848,500 163,848,500 67.00 35.10
13,225,125 7,154,042 13,654,042 67.00 35.10

DER = 30% (Debt to equity Ratio)

17%
 Tabel 3.2
Proyeksi Arus Kas (Tanpa Pinjaman)
Uang Masuk Uang Keluar

Bulan Pengeluran
Saldo Kas Awal Penjualan Total Uang Masuk HPP Modql Kerja dan
Peralatan

0 10,000,000 0 0 0 0
1 10,000,000 16,000,000 26,000,000 5,280,000 0
2 15,220,000 17,000,000 32,220,000 5,610,000 0
3 21,110,000 16,250,000 37,360,000 5,362,500 0
4 26,497,500 16,000,000 42,497,500 5,280,000 0
5 31,717,500 15,500,000 47,217,500 5,115,000 0
6 36,602,500 16,500,000 53,102,500 5,445,000 60,000,000
7 -17,842,500 22,900,000 5,057,500 7,557,000 0
8 -9,999,500 23,000,000 13,000,500 7,590,000 0
9 -2,089,500 25,000,000 22,910,500 8,250,000 0
10 7,160,500 25,400,000 32,560,500 8,382,000 0
11 16,678,500 25,000,000 41,678,500 8,250,000 0
12 25,928,500 26,000,000 51,928,500 8,580,000 0
Total 170,983,500 244,550,000 415,533,500 146,730,000 60,000,000
Rata2 14,248,625 20,379,167 34,627,792 12,227,500
 Kredit
Bunga
Jangka Waktu
Angsuran
Bulan Cair Pinjaman
Kebutuhan dana
Bulan belanja modal
kerja dan alat
Angsuran mulai bln ke

an)
g Keluar

Pengeluaran Saldo Kas

Total Uang Bulan
Biaya Akhir
Operasional Keluar

0 0 10,000,000 0
5,500,000 10,780,000 15,220,000 1
5,500,000 11,110,000 21,110,000 2
5,500,000 10,862,500 26,497,500 3
5,500,000 10,780,000 31,717,500 4
5,500,000 10,615,000 36,602,500 5
5,500,000 70,945,000 -17,842,500 6
7,500,000 15,057,000 -9,999,500 7
7,500,000 15,090,000 -2,089,500 8
7,500,000 15,750,000 7,160,500 9
7,500,000 15,882,000 16,678,500 10
7,500,000 15,750,000 25,928,500 11
7,500,000 16,080,000 35,848,500 12
78,000,000 218,701,500 196,832,000 Total
6,500,000 18,225,125 16,402,667 Rata2
25,000,000
16%/ anuitas
24 bulan
1,212,166
6
60,000,000

6
7
Tabel 4.2
Proyeksi Arus Kas (Dengan Pinjaman)

Saldo Kas Awal Penjualan

Uang Masuk Total Uang Masuk HPP
dari Bank

0 0 0 0 0
10,000,000 16,000,000 0 26,000,000 5,280,000
15,220,000 17,000,000 0 32,220,000 5,610,000
21,110,000 16,250,000 0 37,360,000 5,362,500
26,497,500 16,000,000 0 42,497,500 5,280,000
31,717,500 15,500,000 0 47,217,500 5,115,000
36,602,500 16,500,000 25,000,000 78,102,500 5,445,000
7,157,500 22,900,000 0 30,057,500 7,557,000
13,776,422 23,000,000 0 36,776,422 7,590,000
20,462,344 25,000,000 0 45,462,344 8,250,000
28,488,266 25,400,000 0 53,888,266 8,382,000
36,782,188 25,000,000 0 61,782,188 8,250,000
44,808,110 26,000,000 0 70,808,110 8,580,000
292,622,330 244,550,000 25,000,000 562,172,330 80,701,500
24,385,194 20,379,167 46,847,694 6,725,125

Angsuran /Bulan 1,224,078

Laba /Bulan 7,154,042
Rasio Kredit 17.11 (Angsuran /Laba Per-Bulan)

www.simulasikredit.com
jaman)

Pembelian Pengeluaran
Angsuran Total Uang
Mesin dan Biaya Pinjaman Keluar Saldo Kas Akhir
Modal Kerja Operasional

0 0 0 0 10,000,000
0 5,500,000 0 10,780,000 15,220,000
0 5,500,000 0 11,110,000 21,110,000
0 5,500,000 0 10,862,500 26,497,500
0 5,500,000 0 10,780,000 31,717,500
0 5,500,000 0 10,615,000 36,602,500
60,000,000 5,500,000 0 70,945,000 7,157,500
0 7,500,000 1,224,078 16,281,078 13,776,422
0 7,500,000 1,224,078 16,314,078 20,462,344
0 7,500,000 1,224,078 16,974,078 28,488,266
0 7,500,000 1,224,078 17,106,078 36,782,188
0 7,500,000 1,224,078 16,974,078 44,808,110
0 7,500,000 1,224,078 17,304,078 53,504,032
60,000,000 78,000,000 1,224,078 226,045,968 346,126,362
6,500,000 1,224,078 18,837,164 28,843,864