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Tabel 1.

KEBUTUHAN MODAL INVESTASI


USAHA KUE BOLU CINDERELLA

USAHA HARGA/UNIT Total


NO. JUMLAH SATUAN
URAIAN MODAL INVESTASI (Rp.) (Rp.)

A Mesin
1 Mixer 2 Unit 7,500,000 15,000,000

JUMLAH A 15,000,000

B Peralatan & Pendukung lain


1 Kompor Gas 1 Buah 750,000 750,000
2 Kuali Besar 3 Buah 600,000 1,800,000
3 Sendok Goreng 3 Buah 20,000 60,000
4 Penyaring 3 Buah 25,000 75,000
5 Panci Stanles 5 Buah 250,000 1,250,000
6 Panci Stanles kecil 5 Buah 150,000 750,000
7 Timbangan Digital 1 Buah 350,000 350,000
8 Sendok Kayu 3 Buah 10,000 30,000
9 Kotak Penyimpanan 6 Buah 300,000 1,800,000
10 Tabuang Gas 3 buah 400,000 1,200,000

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

TOTAL A s/d E 44,665,000


Tabel 3. KEBUTUHAN MODAL KERJA USAHA
USAHA KUE BOLU CINDERELLA

NO. USAHA SATUAN UNIT BIAYA JUMLAH KEB. MODAL KERJA


URAIAN MODAL KERJA (Rp) (Rp) TH. 2022

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

JUMLAH 482,500 81,060,000

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 1,960,000 23,520,000

C Biaya Umum & Administrasi


- Biaya, Telepon & Listrik dll B 1 165,000 165,000 1,980,000

JUMLAH 165,000 1,980,000

D Biaya Operasional Lainnya


- Biaya Delivery Cost hari 10,000 16 160,000 1,920,000

JUMLAH 160,000 1,920,000

JUMLAH A + B + C + D 108,480,000
Tabel 2. PERHITUNGAN PENYUSUTAN
USAHA KUE BOLU CINDERELLA

USAHA UMUR HARGA PENYUSUTAN


NO. URAIAN MODAL INVESTASI TEKNIS PEROLEHAN TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026
(TH.) (Rp.) (Rp.) (Rp.) (Rp.) (Rp.) (Rp.)

A Mesin
1 Mixer 5 15,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

JUMLAH 15,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

B Peralatan & Pendukung lain


1 Kompor Gas 5 750,000 150,000 150,000 150,000 150,000 150,000
2 Kuali Besar 5 1,800,000 360,000 360,000 360,000 360,000 360,000
3 Sendok Goreng 5 60,000 12,000 12,000 12,000 12,000 12,000
4 Penyaring 5 75,000 15,000 15,000 15,000 15,000 15,000
5 Panci Stanles 5 1,250,000 250,000 250,000 250,000 250,000 250,000
6 Panci Stanles kecil 5 750,000 150,000 150,000 150,000 150,000 150,000
7 Timbangan Digital 5 350,000 70,000 70,000 70,000 70,000 70,000
8 Sendok Kayu 5 30,000 6,000 6,000 6,000 6,000 6,000
9 Kotak Penyimpanan 5 1,800,000 360,000 360,000 360,000 360,000 360,000
10 Tabuang Gas 5 1,200,000 240,000 240,000 240,000 240,000 240,000

JUMLAH 8,065,000 1,613,000 1,613,000 1,613,000 1,613,000 1,613,000

C Kendaraan
1 Sepeda motor 5 10,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

JUMLAH 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

JUMLAH 5,600,000 1,120,000 1,120,000 1,120,000 1,120,000 1,120,000

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

JUMLAH 6,000,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

JUMLAH NILAI INVESTASI 44,665,000


JUMLAH PENYUSUTAN 8,933,000 8,933,000 8,933,000 8,933,000 8,933,000
JUMLAH AKUMULASI PENYUSUTAN 8,933,000 17,866,000 26,799,000 35,732,000 44,665,000
NILAI AKHIR INVESTASI 35,732,000 26,799,000 17,866,000 8,933,000 0
Tabel 5. SUMBER DANA USAHA
USAHA KUE BOLU CINDERELLA

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

JUMLAH 44,665,000 17,600,000 27,065,000 -

B KEBUTUHAN MODAL KERJA


1 Biaya Operasional 482,500 482,500
2 Biaya Gaji 1,960,000 1,960,000
3 Biaya Umum & Administrasi 165,000 165,000
4 Biaya Operasional Lainnya 160,000 160,000 -

JUMLAH 2,767,500 165,000 2,602,500 -

TOTAL A + B 47,432,500 17,765,000 29,667,500 -


TABEL 4a. PERHITUNGAN PENERIMAAN
USAHA KUE BOLU CINDERELLA

No Uraian Jumlah Hari Unit+N2 Harga Pendaptan/ Tahun/ Pendapatan/


Penjualan Kerja Bulan 12 bln Tahun
*

A Kue Bolu 15 26 buah 35,000 13,650,000 12 163,800,000

TOTAL 13,650,000 163,800,000


Tabel 6. PROYEKSI RINCIAN BIAYA BUNGA DAN CICILAN KREDIT USAHA
USAHA KUE BOLU CINDERELLA

BAYAR DIMUKA CICILAN KREDIT


NO. URAIAN CO PERSENTASE TH. 2022 TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026
(Rp) (%) (Rp) (Rp) (Rp) (Rp) (Rp) (Rp)

A. Jumlah Kebutuhan Kredit 29,667,500


Kredit Investasi 27,065,000
Kredit Modal kerja 2,602,500

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

C. Grace Periode : 6 Bulan

D. Bunga Dihitung Dari Sisa Pokok


Tabel 7. PROYEKSI PERHITUNGAN LABA RUGI USAHA
USAHA KUE BOLU CINDERELLA
TAHUN
NO URAIAN TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026
(Rp) (Rp) (Rp) (Rp) (Rp)
A PENERIMAAN
1 Kue Bolu 163,800,000 171,990,000 180,589,500 198,648,450 218,513,295

JUMLAH 163,800,000 171,990,000 180,589,500 198,648,450 218,513,295

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

JUMLAH BIAYA OPERASIONAL 108,480,000 113,904,000 119,599,200 131,559,120 144,715,032

C BIAYA PENYUSUTAN 8,933,000 8,933,000 8,933,000 8,933,000 8,933,000

D LABA SEBELUM BUNGA DAN PAJAK 46,387,000 49,153,000 52,057,300 58,156,330 64,865,263

E BIAYA BUNGA (9%) 1,335,038 2,136,060 1,602,045 1,068,030 534,015

F LABA SEBELUM PAJAK 45,051,963 47,016,940 50,455,255 57,088,300 64,331,248

G PAJAK 2,699,248 5,594,994 5,938,826 6,602,130 7,326,425

H LABA BERSIH 42,352,714 41,421,946 44,516,430 50,486,170 57,004,823


Tabel 8. PROYEKSI NERACA USAHA
USAHA KUE BOLU CINDERELLA

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 - - - - - -

TOTAL AKTIVA LANCAR 2,767,500 57,052,714 59,121,446 65,215,430 74,184,670 83,702,823

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 -

TOTAL AKTIVA 47,432,500 92,784,714 85,920,446 83,081,430 83,117,670 83,702,823

B PASIVA
1 KEWAJIBAN LANCAR
Utang Usaha - - - - - -
Kredit Modal Kerja - - - - - -

2 KEWAJIBAN JANGKA PANJANG


Kredit Investasi 29,667,500 23,734,000 17,800,500 11,867,000 5,933,500 -

C MODAL
Modal Sendiri 17,765,000 17,765,000 17,765,000 17,765,000 17,765,000 17,765,000

D LABA DITAHAN - 51,285,714 50,354,946 53,449,430 59,419,170 65,937,823

TOTAL PASIVA 47,432,500 92,784,714 85,920,446 83,081,430 83,117,670 83,702,823


Tabel 9. PROYEKSI ALIRAN KAS USAHA
USAHA KUE BOLU CINDERELLA

ALIRAN KAS
No. U R A I A N TH. 2022 TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026

A ALIRAN KAS MASUK


1 Kebutuhan Investasi 44,665,000
2 Modal Kerja 108,480,000
Jumlah Aliran Kas Masuk 153,145,000

B ALIRAN KAS KELUAR


1 Penerimaan 163,800,000 171,990,000 180,589,500 198,648,450 218,513,295
2 Biaya Operasional 108,480,000 113,904,000 119,599,200 131,559,120 144,715,032
3 Laba Sebelum Bunga dan Pajak 55,320,000 58,086,000 60,990,300 67,089,330 73,798,263
4 Biaya Bunga (9 %) 1,335,038 2,136,060 1,602,045 1,068,030 534,015
5 Laba Sebelum Pajak 53,984,963 55,949,940 59,388,255 66,021,300 73,264,248
6 Pajak 2,699,248 5,594,994 5,938,826 6,602,130 7,326,425

C LABA BERSIH 51,285,714 50,354,946 53,449,430 59,419,170 65,937,823

D BUNGA (1 -TAX) 2,564,286 5,315,244 5,641,884 6,272,024 6,960,104

E PENYUSUTAN 8,933,000 8,933,000 8,933,000 8,933,000 8,933,000

F ALIRAN KAS BERSIH 62,783,000 64,603,190 68,024,314 74,624,194 81,830,927

NPV 52,277,177
IRR 44.47
PI 1.34
PAY BACK PERIOD (BULAN) ATAU 28.78 bulan
LAMA PENGEMBALIAN INVESTASI 2.40 tahun

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