PROYEKSI KEUANGAN
Modal Usaha
Gaji dan Upah (Opening) 6,300,000
Persediaan Barang Dagang 10,608,500
Deposit Sewa 2,000,000
Perlengkapan 19,219,500
Iklan dan Promosi 750,000
Modal Kerja (Cash on Hand) 10,000,000
Total Modal Usaha 48,878,000
61
62
Berdasarkan tabel 5.1 Dana Start-Up yang dibutuhkan sebesar Rp 96.547.000 yang
digunakan untuk setiap kegiatan keuangan dilakukan secara kas merupakan modal
pribadi pemilik bukan berasal dari investor ataupun pinjaman / hutang.
Gaji dan biaya terkait # Asumsi Wage Base Bulanan Tahun Pertama
Persentase perubahan
Berdasarkan tabel 5.2 Gaji Karyawan bekerja 1 hari selama 8 jam dari jam 17.00
sore sampai 01.00 pagi, setiap orang karyawan mendapat gaji Rp 750.000 per 56 jam
per minggu dan jika dihitung per jam sebesar RP 3.125 Wabaji mempekerjakan 8
karyawan setiap hari nya, dalam sebulan Wabaji mengeluarkan dana sebesar Rp
6.066.667 untuk gaji karyawan.
63
Persentase Perubahan
Biaya
Lain-lain 392,400 4,708,800
Biaya Kantor dan Perlengkapan 150,000 1,800,000
Sewa untuk Usaha 2,000,000 24,000,000
Total Biaya 2,542,400 30,508,800
Biaya Lainnya
Depresiasi 290,931 3,491,175
Total Biaya Lainnya 290,931 3,491,175
Berdasarkan tabel 5.3 Fixed Operating Expenses, Biaya-biaya operasional tetap yang
Wabaji harus bayarkan perbulannya yaitu Lain-lain (TV Kabel dan Internet) sebesar
Rp 392.400 per bulan dan biaya Biaya Kantor dan Perlengkapan sebesar Rp 150.000
per bulannya, dan juga untuk biaya Sewa untuk usaha sebesar Rp 2.000.000.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
5.40% 5.99% 6.62% 6.91% 7.62% 8.13% 8.85% 9.36% 9.53% 10.00% 10.42% 11.18% 100.00%
1,032 1,145 1,265 1,321 1,456 1,554 1,692 1,789 1,821 1,911 1,992 2,136 19,114
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
5.52% 6.03% 6.48% 7.12% 7.65% 8.01% 8.56% 9.13% 9.60% 10.23% 10.64% 11.05% 100.00%
552 603 648 712 765 801 856 913 960 1,023 1,064 1,105 10,002
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
6.20% 6.51% 6.85% 7.00% 7.45% 7.92% 8.22% 8.80% 9.24% 9.88% 10.45% 11.47% 100.00%
720 756 795 812 865 919 954 1,021 1,072 1,146 1,213 1,331 11,604
64
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
5.69% 6.31% 6.68% 7.45% 7.65% 8.13% 8.58% 8.75% 9.41% 10.03% 10.37% 10.93% 100.00%
521 578 612 682 701 745 786 801 862 919 950 1,001 9,158
Rp 16,984,429.76
BEP Pendapatan Penjualan
BEP Penjualan Unit 1,132
Rp 10,680,190.29
BEP Pendapatan Penjualan
BEP Penjualan Unit 822
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
Saldo Awal Kas 10,000,000 19,817,422 31,423,043 37,911,925 52,655,206 69,179,712 77,567,000 97,530,414 119,086,295 129,236,065 154,003,625 180,228,399
Arus Kas 9,817,422 11,605,621 6,488,882 14,743,281 16,524,506 8,387,288 19,963,414 21,555,881 10,149,771 24,767,560 26,224,774 12,787,391 183,015,789
Saldo Kas Operasi 19,817,422 31,423,043 37,911,925 52,655,206 69,179,712 77,567,000 97,530,414 119,086,295 129,236,065 154,003,625 180,228,399 193,015,789
Saldo Akhir Kas 19,817,422 31,423,043 37,911,925 52,655,206 69,179,712 77,567,000 97,530,414 119,086,295 129,236,065 154,003,625 180,228,399 193,015,789
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
Saldo Awal Kas 193,015,789 205,537,349 220,144,029 228,124,493 246,366,540 266,709,025 276,893,954 301,265,888 327,490,913 339,690,658 369,576,035 401,149,002
Arus Kas 12,521,560 14,606,679 7,980,465 18,242,047 20,342,486 10,184,929 24,371,934 26,225,025 12,199,745 29,885,377 31,572,967 15,276,290 223,409,503
Saldo Kas Operasi 205,537,349 220,144,029 228,124,493 246,366,540 266,709,025 276,893,954 301,265,888 327,490,913 339,690,658 369,576,035 401,149,002 416,425,292
Saldo Akhir Kas 205,537,349 220,144,029 228,124,493 246,366,540 266,709,025 276,893,954 301,265,888 327,490,913 339,690,658 369,576,035 401,149,002 416,425,292
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
Saldo Awal Kas 416,425,292 432,210,362 450,436,686 460,216,272 482,671,428 507,613,432 519,963,200 549,645,909 581,493,740 596,154,913 632,188,512 670,184,279
Arus Kas 15,785,069 18,226,324 9,779,586 22,455,156 24,942,004 12,349,769 29,682,709 31,847,830 14,661,173 36,033,599 37,995,767 18,264,326 272,023,313
Saldo Kas Operasi 432,210,362 450,436,686 460,216,272 482,671,428 507,613,432 519,963,200 549,645,909 581,493,740 596,154,913 632,188,512 670,184,279 688,448,605
Saldo Akhir Kas 432,210,362 450,436,686 460,216,272 482,671,428 507,613,432 519,963,200 549,645,909 581,493,740 596,154,913 632,188,512 670,184,279 688,448,605
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals
Pendapatan
Produk / Layanan Roti Bakar 12,384,000 13,740,000 15,180,000 15,852,000 17,472,000 18,648,000 20,304,000 21,468,000 21,852,000 22,932,000 23,904,000 25,632,000 229,368,000
Produk / Layanan Kue Cubit 7,176,000 7,839,000 8,424,000 9,256,000 9,945,000 10,413,000 11,128,000 11,869,000 12,480,000 13,299,000 13,832,000 14,365,000 130,026,000
Produk / Layanan Sosis Monster 10,800,000 11,340,000 11,925,000 12,180,000 12,975,000 13,785,000 14,310,000 15,315,000 16,080,000 17,190,000 18,195,000 19,965,000 174,060,000
Produk / Layanan Miloroe 6,773,000 7,514,000 7,956,000 8,866,000 9,113,000 9,685,000 10,218,000 10,413,000 11,206,000 11,947,000 12,350,000 13,013,000 119,054,000
Total Pendapatan 37,133,000 40,433,000 43,485,000 46,154,000 49,505,000 52,531,000 55,960,000 59,065,000 61,618,000 65,368,000 68,281,000 72,975,000 652,508,000
Biaya Penjualan
Produk / Layanan Roti Bakar 5,193,540 5,762,213 6,366,113 6,647,933 7,327,320 7,820,505 8,514,990 9,003,143 9,164,183 9,617,108 10,024,740 10,749,420 96,191,205
Produk / Layanan Kue Cubit 2,548,400 2,783,850 2,991,600 3,287,067 3,531,750 3,697,950 3,951,867 4,215,017 4,432,000 4,722,850 4,912,134 5,101,417 46,175,903
Produk / Layanan Sosis Monster 7,196,702 7,556,538 7,946,359 8,116,281 8,646,038 9,185,791 9,535,631 10,205,324 10,715,090 11,454,751 12,124,444 13,303,904 115,986,854
Produk / Layanan Miloroe 3,179,403 3,527,245 3,734,730 4,161,905 4,277,853 4,546,363 4,796,565 4,888,103 5,260,355 5,608,198 5,797,375 6,108,603 55,886,695
Total Biaya Penjualan 18,118,045 19,629,845 21,038,802 22,213,185 23,782,961 25,250,609 26,799,053 28,311,586 29,571,628 31,402,907 32,858,693 35,263,344 314,240,657
Marjin Kotor 19,014,955 20,803,155 22,446,198 23,940,815 25,722,039 27,280,391 29,160,947 30,753,414 32,046,372 33,965,093 35,422,307 37,711,656 338,267,343
Total Gaji dan Upah 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 6,655,133 79,861,600
Biaya lainnya
Biaya Amortisasi Dana Start Up 785,264 785,264 785,264 785,264 785,264 785,264 785,264 785,264 785,264 785,264 785,264 785,264 9,423,167
Depresiasi 290,931 290,931 290,931 290,931 290,931 290,931 290,931 290,931 290,931 290,931 290,931 290,931 3,491,175
Pajak 1,905,298 2,262,938 2,591,547 2,890,470 3,246,715 3,558,385 3,934,497 4,252,990 4,511,581 4,895,326 5,186,768 5,644,638 44,881,154
Total Biaya lainnya 2,981,493 3,339,133 3,667,742 3,966,665 4,322,910 4,634,580 5,010,692 5,329,185 5,587,777 5,971,521 6,262,964 6,720,834 57,795,495
Laba Bersih 6,835,928 8,266,488 9,580,923 10,776,616 12,201,596 13,448,277 14,952,722 16,226,696 17,261,062 18,796,039 19,961,810 21,793,290 170,101,448
5.2.4 Neraca
Tabel 5.13 Neraca
WABAJI (Warung Baba Haji)
Neraca - Tahun Pertama
Aset
Aset Lancar
Kas dan Bank 10,000,000 193,015,789
Persediaan 10,608,500 10,608,500
Biaya Dibayar Dimuka 28,269,500 18,846,333
Total Aset Lancar 48,878,000 222,470,623
Aset Tetap
Tanah 24,000,000 24,000,000
Bangunan 7,491,000 7,491,000
Instalasi Listrik 1,000,000 1,000,000
Perlengkapan 6,423,000 6,423,000
Furniture and Fixtures 8,755,000 8,755,000
Total Aset Tetap 47,669,000 47,669,000
Ekuitas Pemilik
Saham Biasa 96,547,000 96,547,000
Laba Ditahan - 170,101,448
Total Ekuitas Pemilik 96,547,000 266,648,448
BEP (Unit) =
BEP (Unit) =
BEP (Unit) =
BEP (Unit) =
BEP (Unit) =
5.2.6 NPV
Interest Rate 18
Tahun
Cash Flow % Present Value
0 Rp 96,547,000 1 Rp 96,547,000
PV Rp 481,111,975
NPV Rp 384,564,975
Dengan discount factors (DF) yang diambil dari total kontribusi modal sebesar 18%, hasil
analisa NPV diatas adalah sebesar Rp 384,564,975 dengan Profitability Index
(NPV÷Investasi) sebesar 3.983 menunjukan hasil positif, maka usaha layak secara keuangan
untuk dijalankan.