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Kategori Biaya Harga Keterangan

Pinjaman -Rp 10,000,000 awal buka toko + tahunan


-Rp 15,000,000 sekali di awal
Dekorasi
-Rp 5,000,000 tahunan
Biaya administrasi -Rp 5,000,000 sekali di awal
Gaji Karyawan 1 -Rp 2,500,000 bulanan
Gaji Karyawan 2 -Rp 2,500,000 bulanan
Biaya Operasional -Rp 2,500,000 tahunan
Maintenance Ruko -Rp 500,000 awal buka toko + bulanan
1 -
Rp 87,300,000
2 -
3 -
4 Rp 95,780,000 -
Income tahunan
5 -
6 -
7 Rp 90,200,000 -
8 -

CASHFLOW i= 6%
Period (dalam tahun) Cashflow Cumulative Cashflow Present Value
0 -Rp 30,500,000 -Rp 30,500,000 -Rp 30,500,000
1 Rp 3,800,000 -Rp 26,700,000 Rp 3,584,906
2 Rp 3,800,000 -Rp 22,900,000 Rp 3,381,986
3 Rp 12,280,000 -Rp 10,620,000 Rp 10,310,525
4 Rp 12,280,000 Rp 1,660,000 Rp 9,726,910
5 Rp 12,280,000 Rp 13,940,000 Rp 9,176,330
6 Rp 6,700,000 Rp 20,640,000 Rp 4,723,236
7 Rp 6,700,000 Rp 27,340,000 Rp 4,455,883
8 Rp 6,700,000 Rp 34,040,000 Rp 4,203,663
Ditanyakan:
a. NPV
b. IRR / ROR
c. Payback Period
d. Kelayakan Usaha apabila MARR = 15%

a. NPV
Rp 19,063,439
b. IRR / ROR
Interest NPV Menggunakan Rumus
8.0000000% Rp 15,159,718
10.0000000% Rp 11,679,240
15.0000000% Rp 4,484,068 Interest
16.0000000% Rp 3,260,251
17.0000000% Rp 2,097,722
18.0000000% Rp 992,660
18.2000000% Rp 778,228
18.4000000% Rp 565,924
18.6000000% Rp 355,723
Cumulative Cashflow with interest 18.8000000% Rp 147,599
-Rp 30,500,000 18.9000000% Rp 44,307
1 2 3 4 5 6 7
-Rp 26,915,094 18.9200000% Rp 23,710
-Rp 23,533,108 18.9400000% Rp 3,133 Interes
-Rp 13,222,583 18.9430470% -Rp 0
-Rp 3,495,673 c. Payback Period
Rp 5,680,657 tanpa interest 3.864820846906
Rp 10,403,893 dengan interest 4.28466391591
Rp 14,859,776 d. Kelayakan Usaha jika MARR 20%
Rp 19,063,439
Usaha TIDAK LAYAK dijalankan
karena nilai MARR (20%) lebih
tinggi dari IRR / ROR (18,94%)
walaupun NPV > 0
Menggunakan Rumus
18.9430470%

Interest VS. NPV

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Interest NPV

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