Tabel 1.

KEBUTUHAN MODAL INVESTASI

MINUMAN MADINA HERBAL

USAHA HARGA/UNIT Total

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

A Mesin
1 Blander 2 Unit 500,000 1,000,000
2 Mixer 2 unit 500,000 1,000,000

JUMLAH A 2,000,000

B Peralatan & Pendukung lain

1 Kompor Gas 2 Buah 500,000 1,000,000
2 Panci Perebusan 3 Buah 200,000 600,000
3 Gayung stenlis 3 Buah 20,000 60,000
4 Penyaring 3 Buah 25,000 75,000
5 Panci Stanles besar 3 Buah 250,000 750,000
6 Panci Stanles kecil 5 Buah 150,000 750,000
7 Timbangan Digital 1 Buah 150,000 150,000
8 Sendok Kayu 3 Buah 10,000 30,000
9 Kotak Penyimpanan 6 Buah 100,000 600,000
10 Tabuang Gas 3 buah 150,000 450,000

JUMLAH B 4,465,000

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 22,065,000

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 28,065,000

 Tabel 3. KEBUTUHAN MODAL KERJA USAHA
MINUMAN MADINA HERBAL

No USAHA SATUAN UNIT BIAYA JUMLAH (BULAN)KEB. MODAL KERJA

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

A Biaya Operasional
Jahe kg 4 60,000 240,000 2,880,000
Kunyit kg 4 50,000 200,000 2,400,000
Temulawak kg 4 50,000 200,000 2,400,000
Ketumbar kg 4 25,000 100,000 1,200,000
Gula Merah kg 5 30,000 150,000 1,800,000
Kulit Manis kg 1 150,000 150,000 1,800,000
Serai kg 10 10,000 100,000 1,200,000
Cengkeh kg 1 180,000 180,000 2,160,000
Madu liter 4 260,000 1,040,000 12,480,000
Botol Kemasan Buah 50 3,000 150,000 1,800,000
Stiker Merk lembar 50 1,000 50,000 600,000

JUMLAH 2,560,000 30,720,000

B Biaya Gaji
- Pimpinan (managemen) O 1 2,000,000 2,000,000 24,000,000
- Tenaga Pembantu O 1 1,200,000 1,200,000 14,400,000

JUMLAH 3,200,000 38,400,000

C Biaya Umum & Administrasi

- Biaya, Telepon & Listrik dll B 1 250,000 250,000 3,000,000

JUMLAH 250,000 3,000,000

D Biaya Operasional Lainnya

- Biaya Delivery Cost hari 10,000 10 100,000 1,200,000

JUMLAH 100,000 1,200,000

JUMLAH A + B + C + D 73,320,000
 Tabel 2. PERHITUNGAN PENYUSUTAN
MINUMAN MADINA HERBAL

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 Blander 5 1,000,000 200,000 200,000 200,000 200,000 200,000
2 Mixer 5 1,000,000 200,000 200,000 200,000 200,000 200,000
JUMLAH 2,000,000 400,000 400,000 400,000 400,000 400,000

B Peralatan & Pendukung lain

1 Kompor Gas 5 1,000,000 200,000 200,000 200,000 200,000 200,000
2 Panci Perebusan 5 600,000 120,000 120,000 120,000 120,000 120,000
3 Gayung stenlis 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 besar 5 750,000 150,000 150,000 150,000 150,000 150,000
6 Panci Stanles kecil 5 750,000 150,000 150,000 150,000 150,000 150,000
7 Timbangan Digital 5 150,000 30,000 30,000 30,000 30,000 30,000
8 Sendok Kayu 5 30,000 6,000 6,000 6,000 6,000 6,000
9 Kotak Penyimpanan 5 600,000 120,000 120,000 120,000 120,000 120,000
10 Tabuang Gas 5 450,000 90,000 90,000 90,000 90,000 90,000

JUMLAH 4,465,000 893,000 893,000 893,000 893,000 893,000

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 28,065,000

JUMLAH PENYUSUTAN 5,613,000 5,613,000 5,613,000 5,613,000 5,613,000
JUMLAH AKUMULASI PENYUSUTAN 5,613,000 11,226,000 16,839,000 22,452,000 28,065,000
NILAI AKHIR INVESTASI 22,452,000 16,839,000 11,226,000 5,613,000 0
 Tabel 5. SUMBER DANA USAHA
MINUMAN MADINA HERBAL

SUMBER DANA
NO. URAIAN JUMLAH MODAL SENDIRI KREDIT DONASI
(Rp) (Rp) (Rp) (Rp)

A KEBUTUHAN INVESTASI
1 Mesin 2,000,000 1,000,000 1,000,000 -
2 Peralatan & Pendukung lain 4,465,000 4,000,000 465,000
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 28,065,000 11,100,000 16,965,000 -

B KEBUTUHAN MODAL KERJA

1 Biaya Operasional 2,560,000 2,560,000
2 Biaya Gaji 3,200,000 3,200,000
3 Biaya Umum & Administrasi 250,000 250,000
4 Biaya Operasional Lainnya 100,000 100,000 -

JUMLAH 6,110,000 250,000 5,860,000 -

TOTAL A + B 34,175,000 11,350,000 22,825,000 -

 TABEL 4a. PERHITUNGAN PENERIMAAN
MINUMAN MADINA HERBAL

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

Penjualan Kerja Bulan 12 bln Tahun
*

A Minuman Madina Herbal 50 10 buah 25,000 12,500,000 12 150,000,000

TOTAL 12,500,000 150,000,000

 Tabel 6. PROYEKSI RINCIAN BIAYA BUNGA DAN CICILAN KREDIT USAHA
MINUMAN MADINA HERBAL

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 22,825,000

Kredit Investasi 16,965,000
Kredit Modal kerja 5,860,000

B. Rincian Biaya :
1 Bunga Bank 9.0 1,027,125 1,643,400 1,232,550 821,700 410,850
2 Pokok Pinjaman 4,565,000 4,565,000 4,565,000 4,565,000 4,565,000
3 Jumlah Pembayaran 5,592,125 6,208,400 5,797,550 5,386,700 4,975,850
4 Jumlah Pembayaran Per Bulan 466,010 517,367 483,129 448,892 414,654
5 Sisa Pokok Pinjaman 18,260,000 13,695,000 9,130,000 4,565,000 -
6 Provisi 1.0 228,250
7 Administrasi dll, (Notaris) 0.5 114,125
Jumlah Pra Investasi 342,375

C. Grace Periode : 6 Bulan

D. Bunga Dihitung Dari Sisa Pokok

 Tabel 7. PROYEKSI PERHITUNGAN LABA RUGI USAHA
MINUMAN MADINA HERBAL
TAHUN
NO URAIAN TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026
(Rp) (Rp) (Rp) (Rp) (Rp)
A PENERIMAAN
1 Minuman Madina Herbal 150,000,000 157,500,000 165,375,000 181,912,500 200,103,750

JUMLAH 150,000,000 157,500,000 165,375,000 181,912,500 200,103,750

B BIAYA OPERASIONAL
1 Biaya Operasional 30,720,000 32,256,000 33,868,800 37,255,680 40,981,248
2 Biaya Gaji 38,400,000 40,320,000 42,336,000 46,569,600 51,226,560
3 Biaya Umum & Administrasi 3,000,000 3,150,000 3,307,500 3,638,250 4,002,075
4 Biaya Operasional Lainnya 1,200,000 1,260,000 1,323,000 1,455,300 1,600,830

JUMLAH BIAYA OPERASIONAL 73,320,000 76,986,000 80,835,300 88,918,830 97,810,713

C BIAYA PENYUSUTAN 5,613,000 5,613,000 5,613,000 5,613,000 5,613,000

D LABA SEBELUM BUNGA DAN PAJAK 71,067,000 74,901,000 78,926,700 87,380,670 96,680,037

E BIAYA BUNGA (9%) 1,027,125 1,643,400 1,232,550 821,700 410,850

F LABA SEBELUM PAJAK 70,039,875 73,257,600 77,694,150 86,558,970 96,269,187

G PAJAK 3,782,644 7,887,060 8,330,715 9,217,197 10,188,219

H LABA BERSIH 66,257,231 65,370,540 69,363,435 77,341,773 86,080,968

 Tabel 8. PROYEKSI NERACA USAHA
MINUMAN MADINA HERBAL

NERACA
NO URAIAN TH. 2022 TH. 2023 TH. 2024 TH. 2025 TH. 2026 2027

A AKTIVA
1 AKTIVA LANCAR
KAS 6,110,000 79,028,231 79,189,540 84,230,435 93,256,773 103,043,968
Persediaan - - - - - -

TOTAL AKTIVA LANCAR 6,110,000 79,028,231 79,189,540 84,230,435 93,256,773 103,043,968

2 AKTIVA TETAP
Mesin 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Peralatan & Pendukung lain 4,465,000 4,465,000 4,465,000 4,465,000 4,465,000 4,465,000
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 28,065,000 28,065,000 28,065,000 28,065,000 28,065,000 28,065,000
AKUMULASI PENYUSUTAN - 5,613,000 11,226,000 16,839,000 22,452,000 28,065,000
NILAI AKTIVA AKHIR 28,065,000 22,452,000 16,839,000 11,226,000 5,613,000 -

TOTAL AKTIVA 34,175,000 101,480,231 96,028,540 95,456,435 98,869,773 103,043,968

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

2 KEWAJIBAN JANGKA PANJANG

Kredit Investasi 22,825,000 18,260,000 13,695,000 9,130,000 4,565,000 -

C MODAL
Modal Sendiri 11,350,000 11,350,000 11,350,000 11,350,000 11,350,000 11,350,000

D LABA DITAHAN - 71,870,231 70,983,540 74,976,435 82,954,773 91,693,968

TOTAL PASIVA 34,175,000 101,480,231 96,028,540 95,456,435 98,869,773 103,043,968

 Tabel 9. PROYEKSI ALIRAN KAS USAHA
MINUMAN MADINA HERBAL

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 28,065,000
2 Modal Kerja 73,320,000
Jumlah Aliran Kas Masuk 101,385,000

B ALIRAN KAS KELUAR

1 Penerimaan 150,000,000 157,500,000 165,375,000 181,912,500 200,103,750
2 Biaya Operasional 73,320,000 76,986,000 80,835,300 88,918,830 97,810,713
3 Laba Sebelum Bunga dan Pajak 76,680,000 80,514,000 84,539,700 92,993,670 102,293,037
4 Biaya Bunga (9 %) 1,027,125 1,643,400 1,232,550 821,700 410,850
5 Laba Sebelum Pajak 75,652,875 78,870,600 83,307,150 92,171,970 101,882,187
6 Pajak 3,782,644 7,887,060 8,330,715 9,217,197 10,188,219

C LABA BERSIH 71,870,231 70,983,540 74,976,435 82,954,773 91,693,968

D BUNGA (1 -TAX) 3,593,512 7,492,707 7,914,179 8,756,337 9,678,808

E PENYUSUTAN 5,613,000 5,613,000 5,613,000 5,613,000 5,613,000

F ALIRAN KAS BERSIH 81,076,743 84,089,247 88,503,614 97,324,110 106,985,776

NPV 165,721,669
IRR 13.97
PI 2.63
PAY BACK PERIOD (BULAN) ATAU 14.90 bulan
LAMA PENGEMBALIAN INVESTASI 1.24 tahun