i% 0.

1
Thn Net Cash Flow DF 10% Cash Inflow
1 900 0.9091 818
2 800 0.8264 661
3 700 0.7513 526
4 600 0.6830 410
5 500 0.6209 310
3500 2726

NPV (Ci) 2726

NPV (Co) 3500
Ci-Co -774 Tolak, NPV < 0

Nama Arinugraha Syam

NIM D041201078
Ekonomi Teknik D
 i% 0.17 0.18
Thn NCF DF 17% PV pos DF 18% PV neg
1 -3300 0.8547 -2821 0.8475 -2797
2 -5000 0.7305 -3653 0.7182 -3591
3 -535 0.6244 -334 0.6086 -326
4 1755 0.5337 937 0.5158 905
5 2240 0.4561 1022 0.4371 979
6 3270 0.3898 1275 0.3704 1211
7 3500 0.3332 1166 0.3139 1099
8 1140 0.2848 325 0.2660 303
9 2140 0.2434 521 0.2255 482
10 2140 0.2080 445 0.1911 409
11 2140 0.1778 381 0.1619 347
12 5640 0.1520 857 0.1372 774
120 -204

IRR 17.37%
 i% 0.1
Thn NCF DF 10% PV
1 40000 0.9091 36364
2 30000 0.8264 24793
3 50000 0.7513 37566
4 20000 0.6830 13660
5 30000 0.6209 18628
131011

PI 1.31 Diterima, PI>1

 1 2 3 4 5 Rata-Rata
Laba sebelum D, I dan taxs 10000 12000 14000 16000 20000 14400
Depresiasi 8000 8000 8000 8000 8000
Laba sebelum I dan taxs 2000 4000 6000 8000 12000 6400
Taxs 50% 1000 2000 3000 4000 6000 3200
Lba sebelum I 1000 2000 3000 4000 6000 3200

Nilai buku Investasi

Awal 40000 32000 24000 16000 8000
Akhir 32000 24000 16000 8000 0
Rata-Rata 36000 28000 20000 12000 4000 20000

ARR 0.16
 i% 0.18
Akhir Kwt Cicilan/Tahun Bunga 18% P.Pokok Pinjaman Jumlah PPP Sisa Kredit
0 0 0 0 0 6000
1 1918.67 1080.00 838.67 838.67 5161.33
2 1918.67 929.04 989.63 1828.29 4171.71
3 1918.67 750.91 1167.76 2996.05 3003.95
4 1918.67 540.71 1377.96 4374.01 1625.99
5 1918.67 292.68 1625.99 6000.00 0.00
 Tahun
Jenis Biaya
1 2 3 4
A. Biaya Tdk Tetap Rp 1,290,000.00 Rp 1,290,000.00 Rp 1,720,000.00 Rp 1,720,000.00
1. Bahan baku Rp 375,000.00 Rp 375,000.00 Rp 500,000.00 Rp 500,000.00
2. Bahan Pembantu Rp 225,000.00 Rp 225,000.00 Rp 300,000.00 Rp 300,000.00
3. Upah Tenaga Kerja Rp 450,000.00 Rp 450,000.00 Rp 600,000.00 Rp 600,000.00
4. Bahan Bakar Kayu Rp 240,000.00 Rp 240,000.00 Rp 320,000.00 Rp 320,000.00
B. Biaya Tetap Rp 1,464,200.00 Rp 1,464,200.00 Rp 1,464,200.00 Rp 1,464,200.00
5. Biaya Gaji Rp 900,000.00 Rp 900,000.00 Rp 900,000.00 Rp 900,000.00
6. Biaya Umum Rp 30,000.00 Rp 30,000.00 Rp 30,000.00 Rp 30,000.00
7. Biaya Penyusutan Rp 459,200.00 Rp 459,200.00 Rp 459,200.00 Rp 459,200.00
8. Biaya Perawatan Rp 75,000.00 Rp 75,000.00 Rp 75,000.00 Rp 75,000.00
Total Biaya Rp 2,754,200.00 Rp 2,754,200.00 Rp 3,184,200.00 Rp 3,184,200.00

Full Capacity/tahun (unit)= 100000

Produksi Thn 1&2 = 75% 75000
Produksi Thn 3-5 = 100% 100000
Sekali Pembakaran (unit) = 25000
Pembakaran Tahun 1&2 = 3
Pembakaran Tahun 3-5 = 4
 5
Rp 1,720,000.00
Rp 500,000.00
Rp 300,000.00
Rp 600,000.00
Rp 320,000.00
Rp 1,464,200.00
Rp 900,000.00
Rp 30,000.00
Rp 459,200.00
Rp 75,000.00
Rp 3,184,200.00
 15% 0.15 18% 0.18

Tahun
No. Uraian
0 1 2 3
1. Pendapatan
a. Hasil Usaha Rp 4,875,000.00 Rp 4,875,000.00 Rp 6,500,000.00
b. Salvage Value
Gross Benefit Rp 4,875,000.00 Rp 4,875,000.00 Rp 6,500,000.00
2. Investasi Awal Rp 2,296,000.00
3. Operating Cost Rp 2,754,200.00 Rp 2,754,200.00 Rp 3,184,200.00
Kredit Bank
a. Pokok Pinjaman Rp 838,670.00 Rp 989,630.00 Rp 1,167,760.00
b. Bunga Bank Rp 1,080,000.00 Rp 929,040.00 Rp 750,910.00
total cost Rp 2,296,000.00 Rp 4,672,870.00 Rp 4,672,870.00 Rp 5,102,870.00
4. Net Benefit -Rp 2,296,000.00 Rp 202,130.00 Rp 202,130.00 Rp 1,397,130.00
5. Pajak 15% Rp 30,319.50 Rp 30,319.50 Rp 209,569.50
6. Net Benefit -Rp 2,296,000.00 Rp 171,810.50 Rp 171,810.50 Rp 1,187,560.50
7. DF 18% Rp 1.00 Rp 0.85 Rp 0.72 Rp 0.61
Present Value (PV) -Rp 2,296,000.00 Rp 145,602.12 Rp 123,391.63 Rp 722,785.98
NPV = Total PV Rp 1,499,346.61
 4 5

Rp 6,500,000.00 Rp 6,500,000.00
Rp 4,500,000.00
Rp 6,500,000.00 Rp 11,000,000.00

Rp 3,184,200.00 Rp 3,184,200.00

Rp 1,377,960.00 Rp 1,625,990.00
Rp 540,710.00 Rp 292,680.00
Rp 5,102,870.00 Rp 5,102,870.00
Rp 1,397,130.00 Rp 5,897,130.00
Rp 209,569.50 Rp 884,569.50
Rp 1,187,560.50 Rp 5,012,560.50
Rp 0.52 Rp 0.44
Rp 612,530.49 Rp 2,191,036.39
 i1 0.18
i2 0.34

Tahun Net Benefit DF 33% Present Value DF 34% Present Kredit

0 -2296000 1.0000 -2296000 1.0000 -2296000
1 171810 0.8475 145601.69492 0.7463 128216.41791
2 171810 0.7182 123391.26688 0.5569 95683.893963
3 1187560 0.6086 722785.67916 0.4156 493561.37557
4 1187560 0.5158 612530.23658 0.3102 368329.38475
5 5012560 0.4371 2191036.1729 0.2315 1160207.2963
NPV 1499345.0504 -50001.63155

IRR 33.48%