Tabel 5.

1 Modal Usaha Lubamas

Modal 36,894,250
Total Modal 36,894,250

Tabel 5.2 KomponenInvestasi

PERALATAN
Uraian Umurekonomis (tahun) Jumlah unit Harga satuan
Kompor gas (dua tungku) 10 1 350,000
Gas (3kg) 1 1 140,000
Pembelian Ulang Gas (3kg) 1 44 18,000
Etalase (1m) 8 1 900,000
Kursipekastik 2 6 36,000
Mejakayu 6 3 300,000
Handphone (Samsung galaxy a10s) 4 1 1,430,000
Mesinkasir (moka) 5 1 1,700,000
Jumlah

PERLENGKAPAN
Uraian UmurEkonomi (Tahun) Jumlah Unit Harga Satuan
Satu set penggorengan 5 1 115,000
Satu set cobek 4 2 45,000
Satu set pisau (oxone) 4 2 80,000
Talenan 4 1 22,000
Sendoksayur 5 1 15,000
Sumpit (/pcs) 1 34,750 180
Mika(medium/pcs) 1 34,750 300
Piring 2 12 10,000
Baskom 2 4 8,500
Lampubohlam (hilips 7 w) 1 1 20,000
Kantongpelastik (/pcs) 1 34,750 375
Steplerjoyko 2 1 9,000
Isi stepler 1 10box 3,000
spatula 2 2 52,000
Tempatbumbu 3 4 9,000
Jumlah
Total

Tabel 5.3 Harga PokokProduksiPertahunLubamas

JenisBiaya Harga PokokProduksi Per Tahun
BIAYA VARIABEL 2021 2022 2023
1. BiayaBahan Baku
Kulit Lumpia (300 /40 x 365hari) =
2.738 30,112,500 31,015,875 31,946,351
Taoge (10.000 X 1.000kg) 10,000,000 10,300,000 10,609,000
Bengkuang (6.000 x 350kg) 2,100,000 2,163,000 2,227,890
2. BiayaBahanPenolong
Telur (19.000 x 300kg) 5,700,000 5,871,000 6,047,130
Gula Merah (16.000 x 60kg) 960,000 988,800 1,018,464
Sosis 25 roll (17.000 x 60 bks) 1,020,000 1,050,600 1,082,118
Bakso (30.000 x 60 bks) 1,800,000 1,854,000 1,909,620
TepungMaizena (15.000 x 25kg) 375,000 386,250 397,838
Bawangputih (24.000 x 30kg) 720,000 741,600 763,848
Cabe rawit (28.000 x 730 kg) 20,440,000 21,053,200 21,684,796
Minyak Tropical 2 liter (25.000 x 24) 600,000 618,000 636,540

Garam dan penyedap rasa (10.500 x 4kg) 42,000 43,260 44,558

3. Biaya Tenaga KerjaLangsung
2 pegawai x 365 x 100.000/hari 73,000,000 75,190,000 77,445,700
4. Biaya Overhead Pabrik
Transportasi (250.000/bln) 3,000,000 3,090,000 3,182,700
Air galon (5.000 x 365) 1,825,000 1,879,750 1,936,143
Maintenance / Pemeliharaan
(100.000/bln) 1,200,000 1,236,000 1,273,080
 Jumlah 152,894,500 157,481,335 162,205,775

Harga PokokProduksi Per Tahun

JenisBiaya 2021 2022 2023
BIAYA TETAP
1. Tenaga KerjaTidakLangsung
-GajiKasir dan Marketing 109,500,000 109,500,000 109,500,000
2. Biaya Overhead Pabrik
-SewaBangunan 0 0 0
-Internet 6,000,000 6,000,000 6,000,000
-Listrik 3,000,000 3,000,000 3,000,000
-Penyusutan 3,500,000 3,500,000 3,500,000
JumlahBiayaTetap 122,000,000 122,000,000 122,000,000
Total Rata-Rata Biaya Per Tahun 274,894,500 279,481,335 284,205,775

Tabel 5.4 ProyeksiLabaRugi

 KETERANGAN 2021 2022 2023
Penjualan 739,125,000 761,298,750 784,137,713
HPP 274,894,500 279,481,335 284,205,775
LabaSebelumPajak (EBT) 464,230,500 481,817,415 499,931,937
Pajak (EBT X 0,5%) 2,321,153 2,409,087 2,499,660
Laba Setelah Pajak (EAT) (EBT-
Pajak) 461,909,348 479,408,328 497,432,278
Keterangan:
2021
- Lubamas Original = 75 x 12.000 = 900.000
- Lubamas Spesial = 75 x 15.000 = 1.125.000

739,125,000

Tabel 5.5 Kas Bersih

Kas Bersih
Tahun EAT Depresiasi (Proceeds)
2021 461,909,348 32,035,750 493,945,098
2022 479,408,328 32,035,750 511,444,078
2023 497,432,278 32,035,750 529,468,028

Nilai Investasi (PP) dan BEP

·         Perhitungan Nilai Investasi
Payback Period (PP)
JumlahInvestasi 36,894,250
Proceed tahun ke-1 493,945,098

PP= 0.896316214576864
= 8 bulan 10 hari

·         Perhitungan Break Even Point

1)        Atas dasar unit

BEP Tahun 1 =
3,711

= 8.135 unit
BEP Tahun 2 =
= 3.603 unit

BEP Tahun 3 =
= 3.498 unit

2)        Atas dalampenjualan rupiah

BEP Tahun 1 =

= 55.966.209
Pembuktian = Rp 55.966.209 /
3.711 unit = Rp 15.000
 Total Nilai resedu Depresia/Tahun
350,000 35,000
140,000 140,000
792,000 792,000
900,000 112,500
216,000 108,000
900,000 150,000
1,430,000 357,500
1,700,000 340,000
6,428,000 2,035,000

Total Nilai Resedu Depresiai/ Tahun

115,000 23,000
90,000 22,500
160,000 40,000
22,000 5,500
15,000 3,000
6,255,000 6,255,000
10,425,000 10,425,000
120,000 60,000
34,000 17,000
20,000 20,000
13,031,250 13,031,250
9,000 4,500
30,000 30,000
104,000 52,000
36,000 12,000
30,466,250 30,000,750
36,894,250 32,035,750
 730

876,000,000

900,000

328,500,000

109,500

328,500,000

131,400,000,000
 2021 2022 2023
410625000 1,478,250,000 1,522,597,500 1,568,275,425
328500000
274 279 284
461 479 497

739 761 784

761
739

479
461

274 279

2021 2022

3,603 3,498

BEP UNIT
3,711
 BEP UNIT
3,711

3,603

3,498

2021 2022 2023

 131,795,500 134,159,365 136,594,146

784

497
479
Penjualan
Laba
Biaya

279 284

2022 2023

NIT
NIT

BEP UNIT

3,498

2023