A B C D = AxBxC E F G = E+F

Luas Harga Produksi Biaya Investasi Biaya

t Lahan (L) Jual (P) (Q) Penerimaan (Bt) (Kt) Operasional (Ct) Total Cost (TC)
1 3 Rp0 Rp100,000,000 Rp100,000,000
2 3 Rp0 Rp200,000,000 Rp200,000,000
3 3 50,000 1,000 Rp150,000,000 Rp15,000,000 Rp15,000,000
4 3 75,000 2,000 Rp450,000,000 Rp20,000,000 Rp20,000,000
5 3 75,000 2,000 Rp450,000,000 Rp30,000,000 Rp30,000,000
6 3 75,000 2,000 Rp450,000,000 Rp20,000,000 Rp20,000,000
7 3 75,000 2,000 Rp450,000,000 Rp15,000,000 Rp15,000,000
8 3 100,000 2,500 Rp750,000,000 Rp15,000,000 Rp15,000,000
9 3 100,000 2,500 Rp750,000,000 Rp15,000,000 Rp15,000,000
10 3 100,000 2,500 Rp750,000,000 Rp15,000,000 Rp15,000,000
Total 3 650000 16500 Rp4,200,000,000 Rp300,000,000 Rp145,000,000 Rp445,000,000

Net Present Value (NPV) 1572134057.373 Layak

Net B/C -7.320785133233 Layak
Net B/C > 0 1,820,858,547 Payback Periode
Net B/C < 0 -248,724,490
Gross B/C 5.8771145265099 Layak
Profitability Ratio (PR) Rp7 Layak
IRR (Internal Rate of Return) 28.40%
Payback Periode (PP)
3 Tahun 134
Hari atau lebih
kurang 3 Tahun
4 Bulan 13 Hari
 H=D-G I J=HxI K=DxI L=ExI M=FxI

Net Benefit DF 12% NPV 12% PV [Bt] PV [Kt] PV [Ct]

-Rp100,000,000 0.89 -Rp89,285,714 Rp0 Rp89,285,714 Rp0
-Rp200,000,000 0.80 -Rp159,438,776 Rp0 Rp159,438,776 Rp0
Rp135,000,000 0.71 Rp96,090,333 Rp106,767,037 Rp0 Rp10,676,704
Rp430,000,000 0.64 Rp273,272,774 Rp285,983,135 Rp0 Rp12,710,362
Rp420,000,000 0.57 Rp238,319,279 Rp255,342,085 Rp0 Rp17,022,806
Rp430,000,000 0.51 Rp217,851,382 Rp227,984,005 Rp0 Rp10,132,622
Rp435,000,000 0.45 Rp196,771,909 Rp203,557,147 Rp0 Rp6,785,238
Rp735,000,000 0.40 Rp296,854,173 Rp302,912,421 Rp0 Rp6,058,248
Rp735,000,000 0.36 Rp265,048,368 Rp270,457,519 Rp0 Rp5,409,150
Rp735,000,000 0.32 Rp236,650,329 Rp241,479,927 Rp0 Rp4,829,599
Rp3,755,000,000 5.65 Rp1,572,134,057 Rp1,894,483,276 Rp248,724,490 Rp73,624,729

Tanpa Nilai DF 12%

t Penerimaan Total Cost Akumulasi Cost Selisih
1 Rp0 Rp100,000,000 Rp100,000,000 ###
Payback Periode 2 Rp0 Rp200,000,000 Rp300,000,000 ###
3 Rp150,000,000 Rp15,000,000 Rp315,000,000 ###
4 Rp450,000,000 Rp20,000,000 Rp335,000,000 Rp115,000,000
5 Rp450,000,000
-133.8333333

Penerimaan Perkebunan Kelapa Sawit berhasil menutupi modal dan biaya

yang dikeluarkan pada rentang tahun ke 3 sampai ke 4, sehingga untuk
mencari detail nilai payback periode adalah nilai selisih tahun 3 dibagi dengan
penerimaan tahun selanjutnya/ tahun ke 4, sehingga Payback Periode =
(165.000.000/ 450.000.000) x 365 Hari = 0,367 x 365 Hari = 133,955 Hari.
Sehingga nilai Payback Periode nya adalah 3 Tahun 134 Hari atau lebih
kurang 3 Tahun 4 Bulan 14 Hari
N = G x I atau L + M O P=HxO

PV [TC] DF 15% NPV 15%

Rp89,285,714 0.87 -Rp86,956,522
Rp159,438,776 0.76 -Rp151,228,733
Rp10,676,704 0.66 Rp88,764,691
Rp12,710,362 0.57 Rp245,853,896
Rp17,022,806 0.50 Rp208,814,229
Rp10,132,622 0.43 Rp185,900,866
Rp6,785,238 0.38 Rp163,532,612
Rp6,058,248 0.33 Rp240,272,804
Rp5,409,150 0.28 Rp208,932,873
Rp4,829,599 0.25 Rp181,680,759
Rp322,349,219 5.02 Rp1,285,567,475
 A B C D = AxBxC E F G = E+F
Biaya
Luas Harga Jual Penerimaan Biaya Operasional Total Cost
t Lahan (L) (P) Produksi (Q) (Bt) Investasi (Kt) (Ct) (TC)
1 2 Rp0 Rp50,000,000 Rp50,000,000
2 2 20000 500 Rp20,000,000 Rp10,000,000 Rp10,000,000
3 2 35,000 750 Rp52,500,000 Rp10,000,000 Rp10,000,000
4 2 35,000 750 Rp52,500,000 Rp15,000,000 Rp15,000,000
5 2 50,000 1,000 Rp100,000,000 Rp20,000,000 Rp20,000,000
Total 2 140000 3000 Rp225,000,000 Rp50,000,000 Rp55,000,000 Rp105,000,000

Net Present Value (NPV) Rp62,805,819 Layak

Net B/C -2.4068503358 Layak
Net B/C > 0 107,448,676 Payback Periode
Net B/C < 0 -44,642,857
Gross B/C 1.779094093607 Layak
Profitability Ratio (PR) Rp2 Layak
IRR (Internal Rate of Return) 31.70%
Payback Periode (PP)

Cari IRR
NPV 1 62805819
NPV 2 53242501 npv1-npv2 9563317.347
1 PERTAM 12% i2-i1 3%
1 KEDUA 15%
IRR 0.317021
 H=D-G I J=HxI K=DxI L=ExI M=FxI N = G x I atau L + M

Net Benefit DF 12% NPV 12% PV [Bt] PV [Kt] PV [Ct] PV [TC]

-Rp50,000,000 0.89 -Rp44,642,857 Rp0 Rp44,642,857 Rp0 Rp44,642,857
Rp10,000,000 0.80 Rp7,971,939 Rp15,943,878 Rp0 Rp7,971,939 Rp7,971,939
Rp42,500,000 0.71 Rp30,250,661 Rp37,368,463 Rp0 Rp7,117,802 Rp7,117,802
Rp37,500,000 0.64 Rp23,831,928 Rp33,364,699 Rp0 Rp9,532,771 Rp9,532,771
Rp80,000,000 0.57 Rp45,394,148 Rp56,742,686 Rp0 Rp11,348,537 Rp11,348,537
Rp120,000,000 3.60 Rp62,805,819 Rp143,419,725 Rp44,642,857 Rp35,971,050 Rp80,613,907

Tanpa Nilai DF 12%

t Penerimaan Total Cost Akumulasi Cost Selisih
1 Rp0 Rp50,000,000 Rp50,000,000 -Rp50,000,000
2 Rp20,000,000 Rp10,000,000 Rp60,000,000 -Rp40,000,000
3 Rp52,500,000 Rp10,000,000 Rp20,000,000 Rp32,500,000
4 Rp52,500,000 Rp15,000,000 Rp25,000,000 Rp27,500,000
5 Rp100,000,000
225.952381

Penerimaan Perkebunan Kelapa Sawit berhasil menutupi modal dan biaya

yang dikeluarkan pada rentang tahun ke 2 sampai ke 3, sehingga untuk -0.76190476
mencari detail nilai payback periode adalah nilai selisih tahun 2 dibagi
277.765
dengan penerimaan tahun selanjutnya/ tahun ke 3, sehingga Payback
Periode = (40.000.000/ 52.500.000) x 365 Hari = 0,761 x 365 Hari =
277,765 Hari. Sehingga nilai Payback Periode nya adalah 2 Tahun 278
Hari atau lebih kurang 2 Tahun 9 Bulan 26 Hari
 O P=HxO

DF 15% NPV 15%

0.87 -Rp43,478,261
0.76 Rp7,561,437
0.66 Rp27,944,440
0.57 Rp21,440,747
0.50 Rp39,774,139
3.35 Rp53,242,501
251000

marjin profit/rene 15,6%

penerimaan
price 40000
cost

laba bersih 33 biaya

mark up 43,26%
marjin 15,6%

mark up