LO1 Use basic engineering economy to calculate time value of money, different between present and future worth, interest rate. Investment amount: List
out all the investment you also need its salvage value for the next 5 years if any. Use straight line depreciation for the investment. Please create table to
illustrate it. (25 pts) Besaran investasi; List kan semuanya investasi yang dibutuhkan dan salvage valuenya untuk 5 tahun kedepan jika itu ada menurut anda.
Gunakan straight line depreciation. Buatkan tabel untuk memeperlihatkannya..
Bisnis yang di jalankan tongseng kambing karena Daging kambing merupakan salah satu jenis daging yang mengandung protein hewani yang cukup
tinggi. Mengkonsumsi daging kambing dapat menaikan tekanan darah rendah
Peralatan jumlah Harga barang economic age salvage value depreciation/month depretiation 1 depretiation 2 depretiation 3 depretiation 4 depretiation 5
Etalase atau gerobak 1 Rp 1,350,000 7 Rp 337,500 Rp 12,054 Rp 144,643 Rp 159,107.14 Rp 175,017.86 Rp 192,519.64 Rp 211,771.61
Kompor dan gas 1 Rp 350,000 5 Rp 87,500 Rp 4,375 Rp 52,500 Rp 57,750.00 Rp 63,525.00 Rp 69,877.50 Rp 76,865.25
Panci 3 Rp 150,000 2 Rp 37,500 Rp 4,688 Rp 56,250 Rp 61,875.00 Rp 68,062.50 Rp 74,868.75 Rp 82,355.63
Pengaduk 2 Rp 27,000 2 Rp 6,750 Rp 844 Rp 10,125 Rp 11,137.50 Rp 12,251.25 Rp 13,476.38 Rp 14,824.01
Wajan 2 Rp 80,000 2 Rp 20,000 Rp 2,500 Rp 30,000 Rp 33,000.00 Rp 36,300.00 Rp 39,930.00 Rp 43,923.00
Penggoreng 1 Rp 27,000 3 Rp 6,750 Rp 563 Rp 6,750 Rp 7,425.00 Rp 8,167.50 Rp 8,984.25 Rp 9,882.68
Wadah 1 Rp 40,000 1 Rp 10,000 Rp 2,500 Rp 30,000 Rp 33,000.00 Rp 36,300.00 Rp 39,930.00 Rp 43,923.00
Cobek 2 Rp 80,000 2 Rp 20,000 Rp 2,500 Rp 30,000 Rp 33,000.00 Rp 36,300.00 Rp 39,930.00 Rp 43,923.00
Ulekan 2 Rp 25,000 1 Rp 6,250 Rp 1,563 Rp 18,750 Rp 20,625.00 Rp 22,687.50 Rp 24,956.25 Rp 27,451.88
Serbet 3 Rp 30,000 1 Rp 7,500 Rp 1,875 Rp 22,500 Rp 24,750.00 Rp 27,225.00 Rp 29,947.50 Rp 32,942.25
Piring atau mangkuk 20 Rp 210,000 3 Rp 52,500 Rp 4,375 Rp 52,500 Rp 57,750.00 Rp 63,525.00 Rp 69,877.50 Rp 76,865.25
Sendok 40 Rp 50,000 7 Rp 12,500 Rp 446 Rp 5,357 Rp 5,892.86 Rp 6,482.14 Rp 7,130.36 Rp 7,843.39
Garpu 40 Rp 60,000 7 Rp 15,000 Rp 536 Rp 6,429 Rp 7,071.43 Rp 7,778.57 Rp 8,556.43 Rp 9,412.07
Pisau 4 Rp 50,000 5 Rp 12,500 Rp 625 Rp 7,500 Rp 8,250.00 Rp 9,075.00 Rp 9,982.50 Rp 10,980.75
Telenan 2 Rp 30,000 2 Rp 7,500 Rp 938 Rp 11,250 Rp 12,375.00 Rp 13,612.50 Rp 14,973.75 Rp 16,471.13
Baskom 2 Rp 25,000 2 Rp 6,250 Rp 781 Rp 9,375 Rp 10,312.50 Rp 11,343.75 Rp 12,478.13 Rp 13,725.94
Nampan 3 Rp 40,000 1 Rp 10,000 Rp 2,500 Rp 30,000 Rp 33,000.00 Rp 36,300.00 Rp 39,930.00 Rp 43,923.00
Timba 2 Rp 35,000 2 Rp 8,750 Rp 1,094 Rp 13,125 Rp 14,437.50 Rp 15,881.25 Rp 17,469.38 Rp 19,216.31
Meja dan Kursi 5 Rp 1,500,000 7 Rp 375,000 Rp 13,393 Rp 160,714 Rp 176,785.71 Rp 194,464.29 Rp 213,910.71 Rp 235,301.79
Peralatan tambahan 2 Rp 70,000 1 Rp 17,500 Rp 4,375 Rp 52,500 Rp 57,750.00 Rp 63,525.00 Rp 69,877.50 Rp 76,865.25
Jumlah Investasi Rp 4,229,000 Rp 63 Rp 1,057,250 Rp 62,522 Rp 750,268 Rp 825,295 Rp 907,824 Rp 998,607 Rp 1,098,467
Straigh line
2. LO1 Use basic engineering economy to calculate time value of money, different between present and future worth, interest rate. Determine the annual
operational cost such as labor cost, overhead cost, material cost, rent cost, and others for the next 5 years. Please create table. (10pts) Tentukan biaya
operasional tahunan (annual) contohnya untuk biaya tenaga kerja, biaya overhead, biaya sewa, atau biaya-biaya lainnya yang diperlukan untuk
menjalankan usaha dalam 5 tahun ke depan, buatkan tabel.
Biaya Variabel harga satu hari perbulan 1 tahun 2 tahun 3 tahun 4 tahun 5 tahun
sewa ruko Rp 55,556 Rp 1,666,667 Rp 20,000,000 Rp 22,000,000 Rp 24,200,000 Rp 26,620,000 Rp 29,282,000
Daging kambing Rp 150,000 Rp 4,500,000 Rp 54,000,000 Rp 59,400,000 Rp 65,340,000 Rp 71,874,000 Rp 79,061,400
Bawang putih Rp 25,000 Rp 750,000 Rp 9,000,000 Rp 9,900,000 Rp 10,890,000 Rp 11,979,000 Rp 13,176,900
Kemiri Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Jahe Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Bawang merah Rp 25,000 Rp 750,000 Rp 9,000,000 Rp 9,900,000 Rp 10,890,000 Rp 11,979,000 Rp 13,176,900
Lada Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Ketumbar Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Kunyit Rp 4,000 Rp 120,000 Rp 1,440,000 Rp 1,584,000 Rp 1,742,400 Rp 1,916,640 Rp 2,108,304
Garam Rp 1,000 Rp 30,000 Rp 360,000 Rp 396,000 Rp 435,600 Rp 479,160 Rp 527,076
Air Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Daun salam Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Santan Rp 15,000 Rp 450,000 Rp 5,400,000 Rp 5,940,000 Rp 6,534,000 Rp 7,187,400 Rp 7,906,140
Lengkuas Rp 4,000 Rp 120,000 Rp 1,440,000 Rp 1,584,000 Rp 1,742,400 Rp 1,916,640 Rp 2,108,304
Kubis Rp 10,000 Rp 300,000 Rp 3,600,000 Rp 3,960,000 Rp 4,356,000 Rp 4,791,600 Rp 5,270,760
Serai Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Tomat hijau Rp 15,000 Rp 450,000 Rp 5,400,000 Rp 5,940,000 Rp 6,534,000 Rp 7,187,400 Rp 7,906,140
Cabai rawit Rp 25,000 Rp 750,000 Rp 9,000,000 Rp 9,900,000 Rp 10,890,000 Rp 11,979,000 Rp 13,176,900
Daun bawang Rp 5,000 Rp 150,000 Rp 1,800,000 Rp 1,980,000 Rp 2,178,000 Rp 2,395,800 Rp 2,635,380
Kecap manis Rp 15,000 Rp 450,000 Rp 5,400,000 Rp 5,940,000 Rp 6,534,000 Rp 7,187,400 Rp 7,906,140
beras Rp 30,000 Rp 30,000 Rp 360,000 Rp 396,000 Rp 435,600 Rp 479,160 Rp 527,076
Minyak goreng Rp 25,000 Rp 750,000 Rp 9,000,000 Rp 9,900,000 Rp 10,890,000 Rp 11,979,000 Rp 13,176,900
Biaya Variabel Rp 10,650,000 Rp 127,800,000 Rp 140,580,000 Rp 154,638,000 Rp 170,101,800 Rp 187,111,980
.
income perhari 1 tahun 2 tahun 3 tahun 4 tahun 5 tahun
tongseng Rp1,500,000.00 Rp 547,500,000.00 Rp 602,250,000.00 Rp 662,475,000.00 Rp 728,722,500.00 Rp 801,594,750.00
sate kambing Rp 875,000.00 Rp 10,500,000.00 Rp 11,550,000.00 Rp 12,705,000.00 Rp 13,975,500.00 Rp 15,373,050.00
minum Rp 250,000.00 Rp 3,000,000.00 Rp 3,300,000.00 Rp 3,630,000.00 Rp 3,993,000.00 Rp 4,392,300.00
nasi Rp 300,000.00 Rp 3,600,000.00 Rp 3,960,000.00 Rp 4,356,000.00 Rp 4,791,600.00 Rp 5,270,760.00
total income Rp2,925,000.00 Rp 564,600,000.00 Rp 621,060,000.00 Rp 683,166,000.00 Rp 751,482,600.00 Rp 826,630,860.00
4. LO2 Cash flow analysis As a businessman/businesswoman you would like to have business growth and profit. to proof the business profitability please
create a cash flow diagram. (10 pts) Sebagai pengusaha anda ingin ada peningkatan usaha dan profit. Buatkan cash flow diagram.
Component 1 2 3 4 5
CASH INFLOW
Investment Rp 750,267.86 Rp 825,294.64 Rp 907,824.11 Rp 998,606.52 Rp 1,098,467.17
Income Rp 564,600,000.00 Rp 621,060,000.00 Rp 683,166,000.00 Rp 751,482,600.00 Rp 826,630,860.00
Total Cash Inflows Rp 290,850,000.00 Rp 319,935,000.00 Rp 351,928,500.00 Rp 387,121,350.00 Rp 425,833,485.00
CASH OUTFLOW
gaji karyawan Rp 54,000,000.00 Rp 59,400,000.00 Rp 65,340,000.00 Rp 71,874,000.00 Rp 79,061,400.00
bahan baku Rp 127,800,000.00 Rp 140,580,000.00 Rp 154,638,000.00 Rp 170,101,800.00 Rp 187,111,980.00
sewa ruko Rp 20,000,000.00 Rp 22,000,000.00 Rp 24,200,000.00 Rp 26,620,000.00 Rp 29,282,000.00
total Rp 201,800,000 Rp 221,980,000 Rp 244,178,000 Rp 268,595,800 Rp 295,455,380
Tahun 1 2 3 4 5
aktiva Rp 362,800,000.00 Rp 399,080,000.00 Rp 438,988,000.00 Rp 482,886,800.00 Rp 531,175,480.00
5. LO3 Analyze investment decision criteria by using economic decision From no.3 cash flow determine the rate of return. (10 pts) Dari no.3 cash flow
kalkulasikan rate of return.
tahun
Component
0 1 2 3 4 5
total cash outflow Rp 181,800,000.00 Rp 181,800,000.00 Rp 199,980,000.00 Rp 219,978,000.00 Rp 241,975,800.00 Rp 266,173,380.00
total cash inflows Rp 564,600,000.00 Rp 564,600,000.00 Rp 621,060,000.00 Rp 683,166,000.00 Rp 751,482,600.00 Rp 826,630,860.00
depretiation Rp 4,580,460.29 Rp 4,580,460.29 Rp 750,267.86 Rp 825,294.64 Rp 907,824.11 Rp 998,606.52 Rp 1,098,467.17
net cash flow -Rp 2,337,032,280.00 Rp 382,800,000.00 Rp 382,800,000.00 Rp 421,080,000.00 Rp 463,188,000.00 Rp 509,506,800.00 Rp 560,457,480.00
4%
IRR
B/C 2.105610561 2.105610561 2.105610561 2.105610561 2.105610561 2.105610561
6. LO3 Analyze investment decision criteria by using economic decision Determine the B/C ratio from above cashflow (10 pts) Kalkulasikan B/C dari cash
flow diatas.
tahun
Component
0 1 2 3 4 5
total cash outflow Rp 181,800,000.00 Rp 181,800,000.00 Rp 199,980,000.00 Rp 219,978,000.00 Rp 241,975,800.00 Rp 266,173,380.00
total cash inflows Rp 564,600,000.00 Rp 564,600,000.00 Rp 621,060,000.00 Rp 683,166,000.00 Rp 751,482,600.00 Rp 826,630,860.00
depretiation Rp 4,580,460.29 Rp 4,580,460.29 Rp 750,267.86 Rp 825,294.64 Rp 907,824.11 Rp 998,606.52 Rp 1,098,467.17
net cash flow -Rp 2,337,032,280.00 Rp 382,800,000.00 Rp 382,800,000.00 Rp 421,080,000.00 Rp 463,188,000.00 Rp 509,506,800.00 Rp 560,457,480.00
4%
IRR
B/C 2.105610561 2.105610561 2.105610561 2.105610561 2.105610561 2.105610561
Alas an layak untuk di jalankan karena B/C lebih dari 1 jadi usaha layak untuk di jalankan
7. LO 4: project accounting principles in calculating Revenue. From all the equipment you invest please choose which one can you conduct a replacement
study. (10 pts) Dari peralatan yang anda invest lakukan replacement study pada peralatan yang anda anggap bisa di gantikan.
nama barang alasan economic age jangka
Etalase atau gerobak massa pergantian 7 tahun
Kompor dan gas massa pergantian 5 tahun
Panci massa pergantian 2 tahun
Pengaduk massa pergantian 2 tahun
Wajan massa pergantian 2 tahun
Penggoreng massa pergantian 3 tahun
Wadah massa pergantian 1 tahun
Cobek massa pergantian 2 tahun
Ulekan massa pergantian 1 tahun
Serbet massa pergantian 1 tahun
Piring atau mangkuk massa pergantian 3 tahun
Sendok massa pergantian 7 tahun
Garpu massa pergantian 7 tahun
Pisau massa pergantian 5 tahun
Telenan massa pergantian 2 tahun
Baskom massa pergantian 2 tahun
Nampan massa pergantian 1 tahun
Timba massa pergantian 2 tahun
Meja dan Kursi massa pergantian 7 tahun
Peralatan tambahan massa pergantian 1 tahun