BIAYA PENGADAAN PERALATAN

ket jml satuan Harga/pcs Total

Kolam Fiber 2m x 1m x 40 cm 15 buah Rp2,500,000 Rp37,500,000
Kotak Styrofoam 10 kotak Rp75,000 Rp750,000
Akuarium 120 cm x 60 cm x 60 cm 5 buah Rp900,000 Rp4,500,000
Akuarium 50 cm x 30 cm x 30 cm 3 buah Rp100,000 Rp300,000
Pompa Air 10 buah Rp400,000 Rp4,000,000
Pompa Udara 20 buah Rp120,000 Rp2,400,000
Filter Aquarium (mekanis, biologi, kimiawi) 20 set Rp1,000,000 Rp20,000,000
Indukan Koki 15 ekor Rp600,000 Rp9,000,000
Tanggok Kolam 3 buah Rp175,000 Rp525,000
Jaring Paranet (1m x 3m) 1 buah Rp12,000 Rp12,000
Pipa Rucika 1,5 inchi 25 meter Rp88,000 Rp2,200,000
Ember Polos 25 kg 5 buah Rp25,000 Rp125,000
Selang pompa air 50 meter Rp16,000 Rp800,000
Talang Filter Aquarium 10 buah Rp150,000 Rp1,500,000
Filter Pompa Udara 20 buah Rp15,000 Rp300,000
Heater Aquarium 10 buah Rp35,000 Rp350,000
TOTAL Rp84,262,000
 Biaya Bahan Baku / bulan
ket jml satuan harga
Pakan Olahan 55 Kg Rp100,000
Obat Ikan Blitz 10 Buah Rp20,000
Total

Biaya Operasional/bulan
ket jml satuan harga
Listrik - - -
Gaji Pekerja 2 orang Rp2,500,000
Air - - -
Tabung Oksigen 2m kubik 2 buah Rp1,100,000
Plastik packing ikan Besar 1 kg Rp50,000
Plastik packing ikan kecil 5 kg Rp15,000
Kotak styrofoam packing 30 kotak Rp75,000
Pengiriman - - -
TOTAL

asumsi produksi
kapasitas perminggu (7 hari) perbulan (30 hari) pertahun (12 tahun)
Ikan Koki 375 1500 18000
TOTAL/BLN
Rp5,500,000
Rp200,000
Rp5,700,000

TOTAL/Bln
Rp5,000,000
Rp5,000,000
Rp3,000,000
Rp2,200,000
Rp50,000
Rp75,000
Rp2,250,000
Rp1,000,000
Rp18,575,000
 Kebutuhan Investasi start up
Biaya Peralatan Rp84,262,000
Biaya Bahan Baku (8 bulan) Rp45,600,000
Biaya Operasional (8 bulan) Rp148,600,000
Jumlah Rp278,462,000
 Penyusutan Peralatan
Total Dana Peralatan Rp 84,262,000
Umur ekonomis (Th) susut/th susut/bln susut/ekor
3 Rp 14,043,667 Rp 1,170,306 Rp 780.20
5 Rp 16,852,400 Rp 1,404,367 Rp 936.24
7 Rp 12,037,429 Rp 1,003,119 Rp 668.75
10 Rp 8,426,200 Rp 702,183 Rp 468.12

Harga Reseller dan Eceran BEP

Ket /ekor /1000 ekor ket
Biaya penyusutan Rp 780 Rp 780,204 Fix Cost (FC)
Biaya Bahan Baku Rp 3,800 Rp 3,800,000 Penyusutan peralatan/bln
Biaya Overheat Rp 12,383 Rp 12,383,333 Total Biaya operasional/bln
HPP Rp 16,964 Rp 16,963,537 Jumlah (fix cost/bln)
Keuntungan 884% 884%
Harga Reseller Rp 149,958 Rp 166,921,204 Variabel Cost (VC)
Pembulatan harga Rp 150,000 Rp 166,921,300 Biaya bahan baku (/ekor)
Keuntungan seller 67% 67% Jumlah (Variabel cost/ekor)
Harga Eceran Rp 250,429 Rp 278,758,411
Pembulatan harga Rp 250,500 Rp 278,758,500 Harga Reseller
Keuntungan seller Rp 100,472 Rp 111,837,207
selisih VC dan Harga Reseller

BEP (ekor/bln)
BEP (1000 ekor/bln)
BEP (minggu/bln)
BEP
jumlah

Rp 1,170,306
Rp18,575,000
Rp 19,745,306

Rp 3,800
Rp 3,800

Rp 150,000

Rp 146,200

135
0
0
Note : Harga Pabrik

Uraian Bulan 1
Unit Tersedia awal bln (ekor) 15
Unit Terjual (ekor) 0
Sisa Unit (ekor) 15
Unit Produksi 0
Unit Tersedia akhir bulan (ekor) 15

KAS AWAL Rp 194,200,000

Pengeluaran Kas
Biaya Produksi (ekor)
Fix Cost (FC) Rp 19,745,306
Biaya bahan baku Rp -
TOTAL BIAYA PRODUKSI Rp 19,745,306
SISA KAS Rp 174,454,694
Penerimaan Kas
Hasil Penjualan
Nilai penjualan pakan (NP) Rp -
Biaya Pajak Penghasilan (1%*NP) Rp -
TOTAL PENERIMAAN KAS Rp -
TOTAL KETERSEDIAAN KAS Rp 174,454,694
Pertumbuhan Keuntungan Bersih Rp (19,745,306)

Note : Harga Pabrik

Uraian Bulan 1
Unit Tersedia awal bln (ekor) 5000
Unit Terjual (ekor) 2000
Sisa Unit (ekor) 3000
Unit Produksi 0
Unit Tersedia akhir bulan (ekor) 3000

KAS AWAL Rp 194,200,000

Pengeluaran Kas
Biaya Produksi (ekor)
Fix Cost (FC) Rp 19,745,306
Biaya bahan baku Rp -
TOTAL BIAYA PRODUKSI Rp 19,745,306
SISA KAS Rp 174,454,694
Penerimaan Kas
Hasil Penjualan
Nilai penjualan pakan (NP) Rp 300,000,000
Biaya Pajak Penghasilan (1%*NP) Rp 3,000,000
TOTAL PENERIMAAN KAS Rp 297,000,000
TOTAL KETERSEDIAAN KAS Rp 471,454,694
Pertumbuhan Keuntungan Bersih Rp 277,254,694
Harga Pabrik Rp

Bulan 2 Bulan 3 Bulan 4

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

Rp 174,454,694 Rp 154,709,389 Rp 134,964,083

Rp 19,745,306 Rp 19,745,306 Rp 19,745,306

Rp - Rp - Rp -
Rp 19,745,306 Rp 19,745,306 Rp 19,745,306
Rp 154,709,389 Rp 134,964,083 Rp 115,218,778

Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 154,709,389 Rp 134,964,083 Rp 115,218,778
Rp (39,490,611) Rp (59,235,917) Rp (78,981,222)

Harga Pabrik Rp

Bulan 2 Bulan 3 Bulan 4

3000 1500 1000
1500 500 875
1500 1000 125
0 0 75000
1500 1000 75125

Rp 471,454,694 Rp 674,459,389 Rp 728,964,083

Rp 19,745,306 Rp 19,745,306 Rp 19,745,306

Rp - Rp - Rp 285,000,000
Rp 19,745,306 Rp 19,745,306 Rp 304,745,306
Rp 451,709,389 Rp 654,714,083 Rp 424,218,778
Rp 225,000,000 Rp 75,000,000 Rp 131,250,000
Rp 2,250,000 Rp 750,000 Rp 1,312,500
Rp 222,750,000 Rp 74,250,000 Rp 129,937,500
Rp 674,459,389 Rp 728,964,083 Rp 554,156,278
Rp 480,259,389 Rp 534,764,083 Rp 644,956,278
 TAHUN PERTAMA
150,000
PRODUCTION PLAN
Bulan 5 Bulan 6
0 0
0 0
0 0
0 0
0 0
CASH FLOW
Rp 115,218,778 Rp 95,473,472

Rp 19,745,306 Rp 19,745,306
Rp - Rp -
Rp 19,745,306 Rp 19,745,306
Rp 95,473,472 Rp 75,728,167

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 95,473,472 Rp 75,728,167
Rp (98,726,528) Rp (118,471,833)

TAHUN KEDUA
150,000
PRODUCTION PLAN
Bulan 5 Bulan 6
75125 67625
20000 20000
55125 47625
12500 12500
67625 60125
CASH FLOW
Rp 554,156,278 Rp 3,456,910,972

Rp 19,745,306 Rp 19,745,306
Rp 47,500,000 Rp 47,500,000
Rp 67,245,306 Rp 67,245,306
Rp 486,910,972 Rp 3,389,665,667
Rp 3,000,000,000 Rp 3,000,000,000
Rp 30,000,000 Rp 30,000,000
Rp 2,970,000,000 Rp 2,970,000,000
Rp 3,456,910,972 Rp 6,359,665,667
Rp 3,310,210,972 Rp 6,212,965,667
TAMA

N PLAN
Bulan 7 Bulan 8
0 0
0 0
0 0
0 12000
0 12000
W
Rp 75,728,167 Rp 55,982,861

Rp 19,745,306 Rp 19,745,306
Rp - Rp 45,600,000
Rp 19,745,306 Rp 65,345,306
Rp 55,982,861 Rp (9,362,444)

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 55,982,861 Rp (9,362,444)
Rp (138,217,139) Rp (157,962,444)

DUA

N PLAN
Bulan 7 Bulan 8
60125 52625
20000 20000
40125 32625
12500 12500
52625 45125
W
Rp 6,359,665,667 Rp 9,308,600,917

Rp 19,745,306 Rp 19,745,306
Rp 1,319,444 Rp 1,319,444
Rp 21,064,750 Rp 21,064,750
Rp 6,338,600,917 Rp 9,287,536,167
Rp 3,000,000,000 Rp 3,000,000,000
Rp 30,000,000 Rp 30,000,000
Rp 2,970,000,000 Rp 2,970,000,000
Rp 9,308,600,917 Rp 12,257,536,167
Rp 9,115,720,361 Rp 12,064,655,611
 Bulan 9 Bulan 10 Bulan 11
12000 12000 12000
0 0 4000
12000 12000 8000
0 0 0
12000 12000 8000

Rp (9,362,444) Rp (29,107,750) Rp (48,853,056)

Rp 19,745,306 Rp 19,745,306 Rp 19,745,306

Rp - Rp - Rp -
Rp 19,745,306 Rp 19,745,306 Rp 19,745,306
Rp (29,107,750) Rp (48,853,056) Rp (68,598,361)

Rp - Rp - Rp 600,000,000
Rp - Rp - Rp 6,000,000
Rp - Rp - Rp 594,000,000
Rp (29,107,750) Rp (48,853,056) Rp 525,401,639
Rp (223,307,750) Rp (243,053,056) Rp 331,201,639

Bulan 9 Bulan 10 Bulan 11

45125 37625 30125
20000 20000 20000
25125 17625 10125
12500 12500 12500
37625 30125 22625

Rp 12,257,536,167 Rp 15,206,471,417 Rp 18,155,406,667

Rp 19,745,306 Rp 19,745,306 Rp 19,745,306

Rp 1,319,444 Rp 1,319,444 Rp 1,319,444
Rp 21,064,750 Rp 21,064,750 Rp 21,064,750
Rp 12,236,471,417 Rp 15,185,406,667 Rp 18,134,341,917
Rp 3,000,000,000 Rp 3,000,000,000 Rp 3,000,000,000
Rp 30,000,000 Rp 30,000,000 Rp 30,000,000
Rp 2,970,000,000 Rp 2,970,000,000 Rp 2,970,000,000
Rp 15,206,471,417 Rp 18,155,406,667 Rp 21,104,341,917
Rp 15,013,590,861 Rp 17,962,526,111 Rp 20,911,461,361
 Bulan 12 TOTAL/th
8000
3000 7000
5000
0 12000
5000

Rp 525,401,639

Rp 19,745,306 Rp 236,943,667
Rp -
Rp 19,745,306 Rp 282,543,667
Rp 505,656,333

Rp 450,000,000
Rp 4,500,000 Rp 10,500,000
Rp 445,500,000 Rp 1,039,500,000
Rp 951,156,333
Rp 756,956,333

Bulan 12 TOTAL/th
22625
20000 164875
2625
12500 175000
15125

Rp 21,104,341,917

Rp 19,745,306 Rp 236,943,667
Rp 1,319,444
Rp 21,064,750 Rp 624,860,333
Rp 21,083,277,167
Rp 3,000,000,000
Rp 30,000,000 Rp 247,312,500
Rp 2,970,000,000 Rp 24,483,937,500
Rp 24,053,277,167
Rp 23,860,396,611
 Tahun laba bersih penyusutan jmlah kas masuk
1 Rp 756,956,333 Rp 14,043,667 Rp 771,000,000
2 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
3 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
4 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
5 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
6 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
7 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
8 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
9 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
10 Rp 23,860,396,611 Rp 14,043,667 Rp 23,874,440,278
Jumlah Rp 215,500,525,833 Rp 140,436,667 Rp 215,640,962,500
PV kas akhir periode
total PV kas
jumlah investasi awal
NPV

nilai %
NPV Positif (10%) Rp125,491,383,379 0.1
NPV Negatif (25%) Rp 12,095,815,763 1

IRR 1.09600229017003

BC rasio non bangunan 451.66

Pay back Period 0.011663603282846 tahun

pay back period tanpa penyusutan 0.011670468204637 tahun

ROI PV + bangunan 3959%

ROI PV tanpa bangunan 45066%
ROI + bangunan 138%
ROI tanpa bangunan 6669%
 df (10%) PV kas masuk df(100%) PV
0.909090909 Rp 700,909,091 0.5 Rp 385,500,000
0.826446281 Rp 19,730,942,378 0.25 Rp 5,968,610,069
0.751314801 Rp 17,937,220,344 0.125 Rp 2,984,305,035
0.683013455 Rp 16,306,563,949 0.0625 Rp 1,492,152,517
0.620921323 Rp 14,824,149,045 0.03125 Rp 746,076,259
0.56447393 Rp 13,476,499,131 0.015625 Rp 373,038,129
0.513158118 Rp 12,251,362,847 0.0078125 Rp 186,519,065
0.46650738 Rp 11,137,602,588 0.00390625 Rp 93,259,532
0.424097618 Rp 10,125,093,262 0.001953125 Rp 46,629,766
0.385543289 Rp 9,204,630,238 0.000976563 Rp 23,314,883
Rp 125,694,972,873 Rp 12,299,405,256
Rp 74,872,507 Rp 74,872,507
Rp 125,769,845,379 Rp 12,374,277,763
Rp 278,462,000 Rp 278,462,000
Rp 125,491,383,379 Rp 12,095,815,763