IDE BISNIS: JASUKE

10 LANGKAH PERHITUNGAN SEBAGAI DATA DASAR PENG

1 IDENTIFIKASI KOMPONEN PENGELUARAN BIAYA VARIABEL (

BAHAN BAKU PENGELUARAN BIAYA

VARIABEL
Jagung Manis IDR 48,000
Keju IDR 52,000
Susu Kental
Manis IDR 24,000
Margarin IDR 24,000
Cup IDR 26,000
Sendok IDR 15,000

BIAYA VARIABEL (BV)/HARGA POKOK PRODUKSI/HPP PER C

2 RENCANA PRODUKSI/PENJUALAN PER HARI

CATATAN: 1 BULAN (HARI) =
3 RENCANA PRODUKSI/PENJUALAN PER BULAN

4 RENCANA PENETAP
HARGA JUAL PER CUP JASUKE
5 STARTUP COST
PEMBELIAN PERALATAN:

mangkuk
pisau
panci pengukus
sendok
kompor+gas

TOTAL STARTUP COST

6 BIAYA TETAP (BT) PER BULAN DEPRESIASI

7 BIAYA OPERASIONAL LAINNYA SEBAGAI BIAYA TETAP PER B

8 TOTAL PENGELUARAN BIAYA TETAP(TBT) PER BULAN

9 CARA MENGHITUNG TITIK PULANG POKOK (BREAK EVEN PO

RUMUS

10 PROYEKSI PERHITUNGAN RUGI/LABA

PENJUALAN (UNIT)
HASIL PENJUALAN
HPP/TBV
LABA KOTOR
BIAYA OPERASIONAL:
LABA BERSIH
ASUKE
A DASAR PENGISIAN DI TEMPLATE FINANCIAL PROJECTION
BIAYA VARIABEL (BV) BAHAN BAKU

UNIT Jasuke yang

Dihasilkan
4kg 20
4 20
2 20
400g 20
1 pak 50
1 pak 50

DUKSI/HPP PER CUP JASUKE

30
25
750

IDR 10,000
 HARGA BELI UNIT

IDR 15,000 1
IDR 15,000 1
IDR 65,000 1
IDR 10,000 1
IDR 550,000 1

IDR 655,000

AYA TETAP PER BULAN:

gaji karyawan
Internet/Indihome
Sewa tempat

ER BULAN
(BREAK EVEN POINT-BEP)

DIKETAHUI:
PENJUALAN PER BULAN
HARGA JUAL PER UNIT
BIAYA VARIABEL PER UNIT
BIAYA TETAP PER BULAN
PERTANYAAN:
BERAPAKAH TITIK PULANG POKOK /BEP PADA SAAT MULAI BEROPE

JAWAB:
BEP (UNIT)
BEP (IDR)
CARA MENGUJI:
TOTAL BIAYA VARIAB IDR 10,159,551
BIAYA TETAP (BT) IDR 2,200,000
TOTAL BIAYA (TBV+BT)
RUGI/LABA

Maret April
 750 40
IDR 7,500,000 IDR 400,000
IDR 6,165,000 IDR 328,800
IDR 1,335,000 IDR 71,200
IDR 2,200,000 IDR 2,200,000
IDR (865,000) IDR (2,128,800)
E FINANCIAL PROJECTION

BIAYA PER JASUKE

IDR 2,400
IDR 2,600
IDR 1,200
IDR 1,200
IDR 520
IDR 300

IDR 8,220

UNIT

UNIT
USIA EKONOMIS NILAI
(BULAN) DEP/BULAN
12 IDR 1,250
12 IDR 1,250
12 IDR 5,417
12 IDR 833
12 IDR 45,833

IDR 54,583

IDR 1,500,000
IDR 200,000
IDR 500,000

IDR 2,200,000
 750UNIT
IDR 10,000
IDR 8,220
IDR 2,200,000

K /BEP PADA SAAT MULAI BEROPERASI?

1236 Jasuke
IDR 12,359,551

IDR 12,359,551
0 (NOL)

May Juni
 60 80
IDR 600,000 IDR 800,000
IDR 493,200 IDR 657,600
IDR 106,800 IDR 142,400
IDR 2,200,000 IDR 2,200,000
IDR (2,093,200) IDR (2,057,600)
July
 100
IDR 1,000,000
IDR 822,000
IDR 178,000
IDR 2,200,000
IDR (2,022,000)
 SALES FORECASTING - Usaha JASUKE
INCREASING 10% OF SALES EACH YEARS

2 Mar 40 IDR 550,206 IDR 100,000 IDR 4,000,000

0 Apr 60 IDR 366,804 IDR 100,000 IDR 6,000,000
2 May 70 IDR 314,403 IDR 100,000 IDR 7,000,000
2 Jun 80 IDR 275,103 IDR 100,000 IDR 8,000,000
Jul 90 IDR 244,536 IDR 100,000 IDR 9,000,000
Aug 110 IDR 200,075 IDR 100,000 IDR 11,000,000
Sep 120 IDR 183,402 IDR 100,000 IDR 12,000,000
Oct 130 IDR 169,294 IDR 100,000 IDR 13,000,000
Nov 150 IDR 146,667 IDR 100,000 IDR 15,000,000
Dec 160 IDR 137,551 IDR 100,000 IDR 16,000,000
Total 1010 IDR 2,588,039 IDR 101,000,000

2 Jan 40 IDR 550,206 IDR 100,000 IDR 4,000,000

0 Feb 40 IDR 550,206 IDR 100,000 IDR 4,000,000
2 Mar 50 IDR 440,164 IDR 100,000 IDR 5,000,000
3 Apr 66 IDR 333,458 IDR 100,000 IDR 6,600,000
May 77 IDR 285,821 IDR 100,000 IDR 7,700,000
Jun 88 IDR 250,093 IDR 100,000 IDR 8,800,000
Jul 95 IDR 231,665 IDR 100,000 IDR 9,500,000
Aug 110 IDR 200,075 IDR 100,000 IDR 11,000,000
Sep 120 IDR 183,402 IDR 100,000 IDR 12,000,000
Oct 130 IDR 169,294 IDR 100,000 IDR 13,000,000
 Nov 140 IDR 157,202 IDR 100,000 IDR 14,000,000
Dec 155 IDR 141,989 IDR 100,000 IDR 15,500,000
Total 1111 IDR 3,493,573.85 IDR 111,100,000
IDR (18,008,220)
IDR (16,008,220) 8220
IDR (15,008,220) 22000000
IDR (14,008,220)
IDR (13,008,220)
IDR (11,008,220)
IDR (10,008,220)
IDR (9,008,220)
IDR (7,000,000)
IDR (6,008,220)
IDR (119,073,980)

IDR (18,008,220)
IDR (18,008,220)
IDR (17,008,220)
IDR (15,408,220)
IDR (14,308,220)
IDR (13,208,220)
IDR (12,508,220)
IDR (11,008,220)
IDR (10,008,220)
IDR (9,008,220)
IDR (8,008,220)
IDR (6,508,220)
IDR (152,998,640)
 2022
Sales (Unit)
Total Sales
Variable Cost
Gross Profit
Fixed Cost
Profit (Loss)

Total Cost

Price/unit IDR 10,000

Variable cost/unit IDR 8,220
 2023
1010 Sales (Unit) 1111
IDR 101,000,000 Total Sales IDR 121,000,000
IDR 8,302,200 Variable Cost IDR 9,132,420
IDR 92,697,800 Gross Profit IDR 111,867,580
IDR 2,200,000 Fixed Cost IDR 2,200,000
IDR 90,497,800 Profit (Loss) IDR 109,667,580

IDR 10,502,200 Total Cost IDR 11,332,420

 BALANCE SHEET - JASUKE
Year 1
Assets=Liabilities + Equities
Assets IDR 1,900,000
Cash IDR 4,100,000
Building
Equipment IDR 65,000
Total Assets IDR 6,065,000

Liabilities
Account Payable IDR 2,200,000
Total Liabilities IDR 2,200,000

Equity
Owner's Capital IDR 100,000
Total Liabilities and Equities IDR 2,300,000

Year 2
Assets=Liabilities + Equities
Assets IDR 2,100,000
Cash IDR 4,300,000
Building
Equipment IDR 65,000
Total Assets IDR 6,465,000

Liabilities
Account Payable IDR 2,200,000
Total Liabilities IDR 2,200,000

Equity
Owner's Capital IDR 100,000
Total Liabilities and Equities IDR 2,300,000

Year 3
Assets=Liabilities + Equities
Assets IDR 2,400,000
Cash IDR 4,600,000
Building
Equipment IDR 65,000
Total Assets IDR 7,065,000

Liabilities
Account Payable IDR 2,200,000
Total Liabilities IDR 2,200,000

Equity
Owner's Capital IDR 100,000
Total Liabilities and Equities IDR 2,300,000
 2022
Maret Apr

Opening Balance IDR - IDR 3,950,000

Cash Inflows
Owner's Capital IDR 100,000 IDR 200,000
Sales IDR 4,000,000 IDR 6,000,000

Total Cash Inflows IDR 4,100,000 IDR 6,200,000

Cash Outflows

Equipment IDR 50,000 IDR 50,000

Internet/Indihome IDR 50,000 IDR 50,000
Advertising Expense IDR 50,000 IDR 50,000

Total Cash Outflows IDR 150,000 IDR 150,000

Closing Balance IDR 3,950,000 IDR 10,000,000

2023
Jan Feb

Opening Balance #REF! #REF!

Cash Inflows
Owner's Capital IDR 300,000 IDR 300,000
Sales IDR 4,000,000 IDR 4,000,000

Total Cash Inflows IDR 4,300,000 IDR 4,300,000

Cash Outflows

Ingredient /Packaging IDR 11,837,840 IDR 17,459,942

Salary IDR 2,000,000 IDR 2,000,000
Electricity & Water IDR 250,000 IDR 250,000
Internet/Indihome IDR 350,000 IDR 350,000

Total Cash Outflows IDR 14,437,840 IDR 20,059,942

Closing Balance #REF! #REF!

2024
Jan Feb

Opening Balance #REF! #REF!

Cash Inflows
Owner's Capital IDR 500,000 IDR 500,000
Sales IDR 4,100,000 IDR 4,200,000

Total Cash Inflows IDR 4,600,000 IDR 4,700,000

Cash Outflows

Ingredient /Packaging IDR 3,666,300 IDR 6,306,036

Salary IDR 2,000,000 IDR 2,000,000

Electricity & Water IDR 250,000 IDR 250,000
Internet/Indihome IDR 350,000 IDR 350,000

Total Cash Outflows IDR 6,266,300 IDR 8,906,036

Closing Balance #REF! #REF!

 Cash Flow - JASUKE

May Jun Jul Aug

IDR 10,000,000 IDR 17,050,000 IDR 25,100,000 IDR 34,150,000

IDR 200,000 IDR 200,000 IDR 200,000 IDR 200,000

IDR 7,000,000 IDR 8,000,000 IDR 9,000,000 IDR 11,000,000

IDR 7,200,000 IDR 8,200,000 IDR 9,200,000 IDR 11,200,000

IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000

IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000
IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000

IDR 150,000 IDR 150,000 IDR 150,000 IDR 150,000

IDR 17,050,000 IDR 25,100,000 IDR 34,150,000 IDR 45,200,000

Mar Apr May Jun

#REF! #REF! #REF! #REF!

IDR 300,000 IDR 300,000 IDR 300,000 IDR 300,000

IDR 5,000,000 IDR 6,600,000 IDR 7,700,000 IDR 8,800,000

IDR 5,300,000 IDR 6,900,000 IDR 8,000,000 IDR 9,100,000

IDR 19,294,990 IDR 20,779,220 IDR 22,263,450 IDR 23,747,680

 IDR 2,000,000 IDR 2,000,000 IDR 2,000,000 IDR 2,000,000
IDR 250,000 IDR 250,000 IDR 250,000 IDR 250,000
IDR 350,000 IDR 350,000 IDR 350,000 IDR 350,000

IDR 21,894,990 IDR 23,379,220 IDR 24,863,450 IDR 26,347,680

#REF! #REF! #REF! #REF!

Mar Apr May Jun

#REF! #REF! #REF! #REF!

IDR 500,000 IDR 500,000 IDR 500,000 IDR 500,000

IDR 5,000,000 IDR 5,300,000 IDR 6,800,000 IDR 7,000,000

IDR 5,500,000 IDR 5,800,000 IDR 7,300,000 IDR 7,500,000

IDR 6,874,313 IDR 8,020,031 IDR 8,249,175 IDR 8,432,490

IDR 2,000,000 IDR 2,000,000 IDR 2,000,000 IDR 2,000,000

IDR 250,000 IDR 250,000 IDR 250,000 IDR 250,000
IDR 350,000 IDR 350,000 IDR 350,000 IDR 350,000

IDR 9,474,313 IDR 10,620,031 IDR 10,849,175 IDR 11,032,490

#REF! #REF! #REF! #REF!

Sep Okt Nov Dec

IDR 45,200,000 IDR 57,250,000 IDR 70,300,000 IDR 85,350,000

IDR 200,000 IDR 200,000 IDR 200,000 IDR 200,000

IDR 12,000,000 IDR 13,000,000 IDR 15,000,000 IDR 16,000,000

IDR 12,200,000 IDR 13,200,000 IDR 15,200,000 IDR 16,200,000

IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000

IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000
IDR 50,000 IDR 50,000 IDR 50,000 IDR 50,000

IDR 150,000 IDR 150,000 IDR 150,000 IDR 150,000

IDR 57,250,000 IDR 70,300,000 IDR 85,350,000 IDR 101,400,000

Jul Aug Sep Oct

#REF! #REF! #REF! #REF!

IDR 300,000 IDR 300,000 IDR 300,000 IDR 300,000

IDR 9,500,000 IDR 11,000,000 IDR 12,000,000 IDR 13,000,000

IDR 9,800,000 IDR 11,300,000 IDR 12,300,000 IDR 13,300,000

IDR 26,392,308 IDR 28,794,062 IDR 29,684,600 IDR 27,120,930

IDR 2,000,000 IDR 2,000,000 IDR 2,000,000 IDR 2,000,000
IDR 250,000 IDR 250,000 IDR 250,000 IDR 250,000
IDR 350,000 IDR 350,000 IDR 350,000 IDR 350,000

IDR 28,992,308 IDR 31,394,062 IDR 32,284,600 IDR 29,720,930

#REF! #REF! #REF! #REF!

Jul Aug Sep Oct

#REF! #REF! #REF! #REF!

IDR 500,000 IDR 500,000 IDR 500,000 IDR 500,000

IDR 8,500,000 IDR 10,600,000 IDR 11,500,000 IDR 14,500,000

IDR 9,000,000 IDR 11,100,000 IDR 12,000,000 IDR 15,000,000

IDR 8,615,805 IDR 8,799,120 IDR 8,982,435 IDR 9,165,750

IDR 2,000,000 IDR 2,000,000 IDR 2,000,000 IDR 2,000,000

IDR 250,000 IDR 250,000 IDR 250,000 IDR 250,000
IDR 350,000 IDR 350,000 IDR 350,000 IDR 350,000

IDR 11,215,805 IDR 11,399,120 IDR 11,582,435 IDR 11,765,750

#REF! #REF! #REF! #REF!

 RETURN ON INVESTMENT - JASUKE

Year Net Profit Investment Return on Investment Percentage

2021 IDR 101,400,000 IDR 1,000,000 101.40 10140.0%
2022 IDR 29,720,930 IDR 1,000,000 29.72 2972.1%
2023 IDR 11,765,750 IDR 1,000,000 11.77 1176.6%
 PROFIT MARGIN USAHA JASUKE

Year Sales Total Cost Net Profit Profit Margin

2022 IDR 119,073,980 IDR 34,113,083 IDR 84,960,897 0.71
2023 IDR 152,998,640 IDR 47,606,083 IDR 105,392,557 0.69
Percentage
71.35%
68.88%