A Mesin
1 Mixer 2 Unit 7,500,000 15,000,000
JUMLAH A 15,000,000
JUMLAH B 8,065,000
C Kendaraan
1 Sepeda motor 1 Unit 10,000,000 10,000,000
JUMLAH C 10,000,000
D Peralatan Kantor
1 Kalkulator 1 Set 100,000 100,000
2 Laptop 1 Set 5,500,000 5,500,000
JUMLAH D 5,600,000
JUMLAH A + B + C + D 38,665,000
E Biaya Pendahuluan
1 a. Biaya Perizinan (Adm) 1 Ls 5,500,000 5,500,000
b. Biaya Pelatihan 1 Ls 500,000 500,000
JUMLAH E 6,000,000
A Biaya Operasional
Tepung Terigu kg 2 7,500 15,000 2,520,000
Mentega kg 4 20,000 80,000 13,440,000
Telur btr 90 1,500 135,000 22,680,000
Cokelat kg 2 9,000 18,000 3,024,000
Garam grm 200 50 10,000 1,680,000
Gas Elpigi hari 5 15,000 75,000 12,600,000
Minyak Goreng kg 2 12,000 24,000 4,032,000
Plastik kg 1 28,000 28,000 4,704,000
Stiker Merek Usaha lmb 15 400 6,000 1,008,000
Kotak dan kertas alas Buah 15 2,500 37,500 6,300,000
Tepung Gula kg 4 13,500 54,000 9,072,000
B Biaya Gaji
- Pimpinan (managemen) O 1 1,000,000 1,000,000 12,000,000
- Tenaga Pembantu O 1 960,000 960,000 11,520,000
JUMLAH A + B + C + D 108,480,000
Tabel 2. PERHITUNGAN PENYUSUTAN
USAHA KUE BOLU CINDERELLA
A Mesin
1 Mixer 5 15,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
C Kendaraan
1 Sepeda motor 5 10,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
D Peralatan Kantor
1 Kalkulator 5 100,000 20,000 20,000 20,000 20,000 20,000
Laptop 5 5,500,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000
E Biaya Pendahuluan
a. Biaya Perizinan (Adm) 5 5,500,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000
b. Biaya Pelatihan 5 500,000 100,000 100,000 100,000 100,000 100,000
SUMBER DANA
NO. URAIAN JUMLAH MODAL SENDIRI KREDIT DONASI
(Rp) (Rp) (Rp) (Rp)
A KEBUTUHAN INVESTASI
1 Mesin 15,000,000 7,500,000 7,500,000 -
2 Peralatan & Pendukung lain 8,065,000 4,000,000 4,065,000
3 Kendaraan 10,000,000 10,000,000
4 Peralatan Kantor 5,600,000 100,000 5,500,000
5 Biaya Pendahuluan 6,000,000 6,000,000
B. Rincian Biaya :
1 Bunga Bank 9.0 1,335,038 2,136,060 1,602,045 1,068,030 534,015
2 Pokok Pinjaman 5,933,500 5,933,500 5,933,500 5,933,500 5,933,500
3 Jumlah Pembayaran 7,268,538 8,069,560 7,535,545 7,001,530 6,467,515
4 Jumlah Pembayaran Per Bulan 605,711 672,463 627,962 583,461 538,960
5 Sisa Pokok Pinjaman 23,734,000 17,800,500 11,867,000 5,933,500 -
6 Provisi 1.0 296,675
7 Administrasi dll, (Notaris) 0.5 148,338
Jumlah Pra Investasi 445,013
B BIAYA OPERASIONAL
1 Biaya Operasional 81,060,000 85,113,000 89,368,650 98,305,515 108,136,067
2 Biaya Gaji 23,520,000 24,696,000 25,930,800 28,523,880 31,376,268
3 Biaya Umum & Administrasi 1,980,000 2,079,000 2,182,950 2,401,245 2,641,370
4 Biaya Operasional Lainnya 1,920,000 2,016,000 2,116,800 2,328,480 2,561,328
D LABA SEBELUM BUNGA DAN PAJAK 46,387,000 49,153,000 52,057,300 58,156,330 64,865,263
NERACA
NO URAIAN TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026 2027
A AKTIVA
1 AKTIVA LANCAR
KAS 2,767,500 57,052,714 59,121,446 65,215,430 74,184,670 83,702,823
Persediaan - - - - - -
2 AKTIVA TETAP
Mesin 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
Peralatan & Pendukung lain 8,065,000 8,065,000 8,065,000 8,065,000 8,065,000 8,065,000
Kendaraan 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000
Peralatan Kantor 5,600,000 5,600,000 5,600,000 5,600,000 5,600,000 5,600,000
Biaya Pendahuluan 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000
JUMLAH AKTIVA TETAP 44,665,000 44,665,000 44,665,000 44,665,000 44,665,000 44,665,000
AKUMULASI PENYUSUTAN - 8,933,000 17,866,000 26,799,000 35,732,000 44,665,000
NILAI AKTIVA AKHIR 44,665,000 35,732,000 26,799,000 17,866,000 8,933,000 -
B PASIVA
1 KEWAJIBAN LANCAR
Utang Usaha - - - - - -
Kredit Modal Kerja - - - - - -
C MODAL
Modal Sendiri 17,765,000 17,765,000 17,765,000 17,765,000 17,765,000 17,765,000
ALIRAN KAS
No. U R A I A N TH. 2022 TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026
NPV 52,277,177
IRR 44.47
PI 1.34
PAY BACK PERIOD (BULAN) ATAU 28.78 bulan
LAMA PENGEMBALIAN INVESTASI 2.40 tahun