RENCANA USAHA JASA KURSUS BAHASA PRANCIS

10 LANGKAH PERHITUNGAN SEBAGAI DATA DASAR PENGISIAN DI TEMPLATE FIN

1 IDENTIFIKASI KOMPONEN PENGELUARAN BIAYA VARIABEL (BV) BAHAN BAKU
BAHAN BAKU PENGELUARAN BIAYA UNIT
VARIABEL
Papan tulis IDR 4,000,000 10
Meja IDR 4,500,000 15
Kursi IDR 20,000,000 200
Komputer IDR 6,000,000 2
Alat Tulis IDR 300,000 1
TOTAL BIAYA
VARIABEL BAHAN IDR 34,800,000
BAKU

BIAYA VARIABEL (BV)/HARGA POKOK PRODUKSI/HPP PER PORSI BAHAN BAKU

 \
2 RENCANA PRODUKSI/PENJUALAN PER HARI (KURSUS)
3 RENCANA PRODUKSI/PENJUALAN PER BULAN (KURSUS)

4 RENCANA PENETAPAN HARGA JUAL PER PORSI

5 STARTUP COST
PEMBELIAN PERALATAN: HARGA BELI

Papan Tulis IDR 400,000

Meja IDR 300,000
Kursi IDR 100,000
Komputer IDR 5,000,000
 Alat Tulis IDR 300,000
Buku IDR 100,000
Penghapus IDR 15,000
Perlengkapan Tak Terduga IDR 5,000,000
TOTAL AKTIVA TETAP IDR 11,215,000
TOTAL STARTUP COST= TOTAL BIAYA BAHAN BAKU +TOTAL AKTIVA TETAP)
6 BIAYA TETAP (BT) PER BULAN DEPRESIASI
7 BIAYA OPERASIONAL LAINNYA SEBAGAI BIAYA TETAP PER BULAN:
GAJI PEMILIK/KARYAWAN
PULSA/INDIHOME
LISTRIK & AIR

8 TOTAL PENGELUARAN BIAYA TETAP(TBT) PER BULAN

9 CARA MENGHITUNG TITIK PULANG POKOK (BREAK EVEN POINT-BEP)

BIAYA TETA
RUMUS

BIAYA TETA
BEP (UNIT) =
(HARGA JUAL/UNIT-

BEP (IDR) = BEP in Unit X

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 BEROPERA

JAWAB:
BEP (UNIT)
BEP (IDR)
CARA MENGUJI:
TOTAL BIAYA VARIABEL (TB IDR (40,257,970)
BIAYA TETAP (BT) IDR 38,171,875
TOTAL BIAYA (TBV+BT)
RUGI/LABA

10 PROYEKSI PERHITUNGAN RUGI/LABA

APRIL
PENJUALAN (UNIT) 200
HASIL PENJUALAN IDR 79,800,000
HPP/TBV IDR (40,257,970)
LABA KOTOR IDR 120,057,970
BIAYA OPERASIONAL: IDR 38,171,875
LABA KOTOR IDR 81,886,095
BAHASA PRANCIS
ISIAN DI TEMPLATE FINANCIAL PROJECTION
BV) BAHAN BAKU
JUMLAH PASANG BIAYA PER PORSI

1 IDR 4,000,000
15 IDR 300,000
200 IDR 100,000
2 IDR 3,000,000
1 IDR 300,000

ORSI BAHAN BAKU IDR 7,700,000

 10
200

IDR 399,000

UNIT USIA EKONOMIS NILAI

(BULAN) DEP/BULAN
10 24 IDR 166,667
15 24 IDR 187,500
200 24 IDR 833,333
2 36 IDR 277,778
 10 24 IDR 125,000
200 36 IDR 555,556
15 24 IDR 9,375
3 36 IDR 416,667

AKTIVA TETAP) IDR 46,015,000

IDR 2,571,875

RYAWAN IDR 35,000,000

IDR 350,000
IDR 250,000

IDR 38,171,875
NT-BEP)

BIAYA TETAP
 BIAYA TETAP
)=
(HARGA JUAL/UNIT---BIAYA VARIABEL/UNIT)

DR) = BEP in Unit X Harga jual per Unit

200UNIT
IDR 399,000
IDR 7,700,000
IDR 38,171,875
ADA SAAT MULAI BEROPERASI?

-5 KURSUS -209132.310642378
IDR (2,086,095)

IDR (2,086,095)
0 (NOL)

MEI JUNI JULI

210 230 260
IDR 83,790,000 IDR 91,770,000 IDR 103,740,000
IDR 1,617,000,000 IDR 1,771,000,000 IDR 2,002,000,000
IDR (1,533,210,000) IDR (1,679,230,000) IDR (1,898,260,000)
IDR 38,171,875 IDR 38,171,875 IDR 38,171,875
IDR(1,571,381,875) IDR (1,717,401,875) IDR (1,936,431,875)
Variable Costs / Unit

PENGELUARAN JUMLAH
BAHAN BAKU BIAYA VARIABEL UNIT PASANG
Papan Tulis IDR 4,000,000 10 1
Meja IDR 4,500,000 15 1
Kursi IDR 20,000,000 200 2
Komputer IDR 6,000,000 2 2
Alat Tulis IDR 300,000 1 1
BIAYA VARIABEL (BV)/HARGA POKOK PRODUKSI/HPP PER PORSI BAHAN BAKU

RENCANA PRODUKSI/PENJUALAN PER HARI KURSUS 10

RENCANA PRODUKSI/PENJUALAN PER BULAN KURSUS 200

RENCANA PENETAPAN HARGA JUAL PER KURSUS IDR 399,000

Start up cost

PEMBELIAN PERALATAN: HARGA BELI UNIT USIA EKONOMI

(BULAN)
Papan Tulis IDR 4,000,000 3 6
Meja IDR 4,500,000 2 6
Kursi IDR 20,000,000 2 6
Komputer IDR 6,000,000 1 6
Alat Tulis IDR 300,000 2 24
Buku IDR 10,000,000 100 16
Penghapus IDR 150,000 10 6
Peralatan Tak Terduga IDR 5,000,000 3 36
TOTAL STARTUP COST IDR 49,950,000
BIAYA TETAP (BT) PER BULAN DEPRESIASI

Fixed Costs PER MONTH

BIAYA OPERASIONAL LAINNYA SEBAGAI BIAYA TETAP PER BULAN:

GAJI PEMILIK/KARYAWAN
PULSA/INDIHOME
LISTRIK & AIR

TOTAL PENGELUARAN BIAYA TETAP(TBT) PER BULAN

BIAYA PER PORSI

IDR 4,000,000
IDR 4,500,000
IDR 10,000,000
IDR 3,000,000
IDR 300,000
IDR 21,800,000

NILAI

DEP/BULAN
IDR 2,000,000
IDR 1,500,000
IDR 6,666,667
IDR 1,000,000
IDR 25,000
IDR 62,500,000
IDR 250,000
IDR 416,667

IDR 74,358,333

IDR 35,000,000
IDR 350,000
IDR 250,000
7127083
IDR 35,600,000
 BREAK-EVEN ANALYSIS - KURSUS BAHASA PRANCIS - BULLS BAHASA PRANC

Fixed Cost/Biaya Tetap IDR 35,600,000

Variable Cost (per unit) IDR 21,800,000
Sales Price (per unit) IDR 399,000

Unit Increments (for x-axis display)

Break Even (units) -2

Break Even (Rp) IDR (663,726)

YEAR UNITS BIAYA TETAP/FIXED

COST
2023 400 IDR 35,600,000
2024 600 IDR 35,600,000
2025 750 IDR 35,600,000
RANCIS - BULLS BAHASA PRANCIS

BIAYA TOTAL
VARIABEL/VARIABLE BIAYA/TOTAL SALES
IDR COST
8,720,000,000 COST
IDR 8,755,600,000 IDR 159,600,000
IDR 13,080,000,000 ### IDR 239,400,000
IDR 16,350,000,000 ### IDR 299,250,000
 INCOME STATEMENT BULL KURSUS BAHASA PRANCIS

2022 20232 2024

Sales (Unit) 500 Sales (Unit) 600 Sales (Unit)
Total Sales IDR 20,000,000 Total Sales IDR 24,000,000 Total Sales
Variable Cost IDR 8,720,000,000 Variable Cost ### Variable Cost
Gross Profit IDR (8,700,000,000) Gross Profit ### Gross Profit
Fixed Cost IDR 35,600,000 Fixed Cost IDR 35,600,000 Fixed Cost
Profit (Loss) IDR (8,735,600,000) Profit (Loss) ### Profit (Loss)

Total Cost IDR 8,755,600,000 Total Cost ### Total Cost

 750
IDR 30,000,000
###
###
IDR 35,600,000
###

###
IDR 40,000
 SALES FORECASTING - BULLS KURSUS BAHASA PRANCIS
INCREASING 10% OF SALES EACH YEARS

Months Unit Sold Cost per unit Sell Price Revenue

2 Jan 200 IDR 20,530 IDR 399,000 IDR 79,800,000
0 Feb 250 IDR 16,424 IDR 399,000 IDR 99,750,000
2 Mar 290 IDR 14,158 IDR 399,000 IDR 115,710,000
3 Apr 260 IDR 15,792 IDR 399,000 IDR 103,740,000

May 250
IDR 16,424 IDR 399,000 IDR 99,750,000

Jun 230
IDR 17,852 IDR 399,000 IDR 91,770,000

Jul 200
IDR 20,530 IDR 399,000 IDR 79,800,000

Aug 230
IDR 17,852 IDR 399,000 IDR 91,770,000

Sep 250
IDR 16,424 IDR 399,000 IDR 99,750,000

Oct 290
IDR 14,158 IDR 399,000 IDR 115,710,000

Nov 230
IDR 17,852 IDR 399,000 IDR 91,770,000

Dec 250
IDR 16,424 IDR 399,000 IDR 99,750,000
Total 250 IDR 16,424 IDR 99,750,000

2 Jan 196 IDR 20,949 IDR 399,000 IDR 78,204,000

0 Feb 200 IDR 20,530 IDR 399,000 IDR 79,800,000
2 Mar 230 IDR 17,852 IDR 399,000 IDR 91,770,000
 4 Apr 200 IDR 20,530 IDR 399,000 IDR 79,800,000

May 250
IDR 16,424 IDR 399,000 IDR 99,750,000

Jun 220
IDR 18,663 IDR 399,000 IDR 87,780,000

Jul 260
IDR 15,792 IDR 399,000 IDR 103,740,000

Aug 230
IDR 17,852 IDR 399,000 IDR 91,770,000

Sep 200
IDR 20,530 IDR 399,000 IDR 79,800,000

Oct 200
IDR 20,530 IDR 399,000 IDR 79,800,000

Nov 290
IDR 14,158 IDR 399,000 IDR 115,710,000

Dec 190
IDR 21,610 IDR 399,000 IDR 75,810,000
Total 2666 IDR 225,420 IDR 1,063,734,000

2 Jan 260 IDR 15,792 IDR 399,000 IDR 103,740,000

0 Feb 250 IDR 16,424 IDR 399,000 IDR 99,750,000
2 Mar 230 IDR 17,852 IDR 399,000 IDR 91,770,000
5 Apr 200 IDR 20,530 IDR 399,000 IDR 79,800,000

May 240
IDR 17,108 IDR 399,000 IDR 95,760,000

Jun 210
IDR 19,552 IDR 399,000 IDR 83,790,000

Jul 230
IDR 17,852 IDR 399,000 IDR 91,770,000
 Aug 240
IDR 17,108 IDR 399,000 IDR 95,760,000

Sep 200
IDR 20,530 IDR 399,000 IDR 79,800,000

Oct 270
IDR 15,207 IDR 399,000 IDR 107,730,000

Nov 200
IDR 20,530 IDR 399,000 IDR 79,800,000

Dec 260
IDR 15,792 IDR 399,000 IDR 103,740,000
Total 2790 IDR 198,484.69 IDR 1,113,210,000
S

Gross Profit
IDR 75,694,050
IDR 95,644,050
IDR 111,604,050
IDR 99,634,050

IDR 95,644,050

IDR 87,664,050

IDR 75,694,050 Variable Cost per Unit IDR 5,950

IDR 87,664,050 Total Fixed Cost IDR 4,100,000

IDR 95,644,050

IDR 111,604,050 Cost per Unit Formula

IDR 87,664,050 (Total Fixed Cost + Total Variable Cost) / Total Unit yang Diproduksi

IDR 95,644,050
IDR 95,644,050

IDR 74,098,050
IDR 75,694,050
IDR 87,664,050
IDR 75,694,050

IDR 95,644,050

IDR 83,674,050

IDR 99,634,050

IDR 87,664,050

IDR 75,694,050

IDR 75,694,050

IDR 111,604,050

IDR 71,704,050
IDR 1,014,462,600

IDR 99,634,050
IDR 95,644,050
IDR 87,664,050
IDR 75,694,050

IDR 91,654,050

IDR 79,684,050

IDR 87,664,050
IDR 91,654,050

IDR 75,694,050

IDR 103,624,050

IDR 75,694,050

IDR 99,634,050
IDR 1,063,938,600
 CASH FLOW
2022
Jan Feb Mar Apr

Opening Balance IDR 75,000,000 IDR (4,206,800,000) IDR (9,558,650,000) IDR (15,770,645,950)

Cash Inflows
Owner's Capital IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
Sales IDR 79,800,000 IDR 99,750,000 IDR 111,604,050 IDR 99,634,050

Total Cash Inflows IDR 82,300,000 IDR 102,250,000 IDR 114,104,050 IDR 102,134,050

Cash Outflows

Ingredient /Packaging IDR 4,360,000,000 IDR 5,450,000,000 IDR 6,322,000,000 IDR 5,668,000,000

Salary IDR 3,500,000 IDR 3,500,000 IDR 3,500,000 IDR 3,500,000

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

Total Cash Outflows IDR 4,364,100,000 IDR 5,454,100,000 IDR 6,326,100,000 IDR 5,672,100,000

Closing Balance IDR (4,206,800,000) IDR (9,558,650,000) IDR (15,770,645,950) IDR (21,340,611,900)

2023
 Jan Feb Mar Apr

Opening Balance ### IDR (66,884,885,500) IDR (71,165,185,500) IDR (76,087,515,500)

Cash Inflows
Owner's Capital IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
Sales IDR 78,204,000 IDR 79,800,000 IDR 91,770,000 IDR 79,800,000

Total Cash Inflows IDR 80,704,000 IDR 82,300,000 IDR 94,270,000 IDR 82,300,000

Cash Outflows

Ingredient /Packaging IDR 4,272,800,000 IDR 4,360,000,000 IDR 5,014,000,000 IDR 4,360,000,000

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

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

Total Cash Outflows IDR 4,275,400,000 IDR 4,362,600,000 IDR 5,016,600,000 IDR 4,362,600,000

Closing Balance ### IDR (71,165,185,500) IDR (76,087,515,500) IDR (80,367,815,500)

2024
Jan Feb Mar Apr

Opening Balance ### IDR (125,310,815,500) IDR(130,661,165,500) IDR (135,583,495,500)

Cash Inflows
Owner's Capital IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
Sales IDR 103,740,000 IDR 99,750,000 IDR 91,770,000 IDR 79,800,000

Total Cash Inflows IDR 106,240,000 IDR 102,250,000 IDR 94,270,000 IDR 82,300,000

Cash Outflows

Ingredient /Packaging IDR 5,668,000,000 IDR 5,450,000,000 IDR 5,014,000,000 IDR 4,360,000,000

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

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

Total Cash Outflows IDR 5,670,600,000 IDR 5,452,600,000 IDR 5,016,600,000 IDR 4,362,600,000

Closing Balance ### IDR (130,661,165,500) IDR(135,583,495,500) IDR (139,863,795,500)

CASH FLOW - BULLS KURSUS BAHASA PRANCIS

May Jun Jul Aug Sep Oct

IDR (21,340,611,900) IDR (26,696,567,850) IDR (31,624,503,800) IDR (35,910,409,750) ### IDR(46,194,301,650)

IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
IDR 95,644,050 IDR 87,664,050 IDR 75,694,050 IDR 87,664,050 IDR 95,644,050 IDR 111,604,050

IDR 98,144,050 IDR 90,164,050 IDR 78,194,050 IDR 90,164,050 IDR 98,144,050 IDR 114,104,050

IDR 5,450,000,000 IDR 5,014,000,000 IDR 4,360,000,000 IDR 5,014,000,000 IDR 5,450,000,000 IDR 6,322,000,000

IDR 3,500,000 IDR 3,500,000 IDR 3,500,000 IDR 3,500,000 IDR 3,500,000 IDR 3,500,000
IDR 250,000 IDR 250,000 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 350,000 IDR 350,000

IDR 5,454,100,000 IDR 5,018,100,000 IDR 4,364,100,000 IDR 5,018,100,000 IDR 5,454,100,000 IDR 6,326,100,000

IDR (26,696,567,850) IDR (31,624,503,800) IDR (35,910,409,750) IDR (40,838,345,700) ### IDR(52,406,297,600)
May Jun Jul Aug Sep Oct

IDR (80,367,815,500) IDR (85,718,165,500) IDR (90,426,485,500) IDR (95,990,845,500) ### ###

IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
IDR 99,750,000 IDR 87,780,000 IDR 103,740,000 IDR 91,770,000 IDR 79,800,000 IDR 79,800,000

IDR 102,250,000 IDR 90,280,000 IDR 106,240,000 IDR 94,270,000 IDR 82,300,000 IDR 82,300,000

IDR 5,450,000,000 IDR 4,796,000,000 IDR 5,668,000,000 IDR 5,014,000,000 IDR 4,360,000,000 IDR 4,360,000,000

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

IDR 5,452,600,000 IDR 4,798,600,000 IDR 5,670,600,000 IDR 5,016,600,000 IDR 4,362,600,000 IDR 4,362,600,000

IDR (85,718,165,500) IDR (90,426,485,500) IDR (95,990,845,500) IDR (100,913,175,500) ### ###

May Jun Jul Aug Sep Oct

IDR (139,863,795,500) ### IDR (149,494,445,500) IDR (154,416,775,500) ### ###

IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000 IDR 2,500,000
IDR 95,760,000 IDR 83,790,000 IDR 91,770,000 IDR 95,760,000 IDR 79,800,000 IDR 107,730,000

IDR 98,260,000 IDR 86,290,000 IDR 94,270,000 IDR 98,260,000 IDR 82,300,000 IDR 110,230,000

IDR 5,232,000,000 IDR 4,578,000,000 IDR 5,014,000,000 IDR 5,232,000,000 IDR 4,360,000,000 IDR 5,886,000,000

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

IDR 5,234,600,000 IDR 4,580,600,000 IDR 5,016,600,000 IDR 5,234,600,000 IDR 4,362,600,000 IDR 5,888,600,000

IDR (145,000,135,500) ### IDR (154,416,775,500) IDR (159,553,115,500) ### ###

Nov Dec

IDR (52,406,297,600) ###

IDR 2,500,000 IDR 2,500,000

IDR 87,664,050 IDR 95,644,050

IDR 90,164,050 IDR 98,144,050

IDR 5,014,000,000 IDR5,450,000,000

IDR 3,500,000 IDR 3,500,000

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

IDR 5,018,100,000 IDR5,454,100,000

IDR (57,334,233,550) ###

Nov Dec

IDR (109,473,775,500) ###

IDR 2,500,000 IDR 2,500,000

IDR 115,710,000 IDR 75,810,000

IDR 118,210,000 IDR 78,310,000

IDR 6,322,000,000 IDR4,142,000,000

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

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

IDR 6,324,600,000 IDR4,144,600,000

IDR (115,680,165,500) ###

Nov Dec

IDR (169,611,785,500) ###

IDR 2,500,000 IDR 2,500,000
IDR 79,800,000 IDR 103,740,000

IDR 82,300,000 IDR 106,240,000

IDR 4,360,000,000 IDR5,668,000,000

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

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

IDR 4,362,600,000 IDR5,670,600,000

IDR (173,892,085,500) ###

 BALANCE SHEET - BULLS KURSUS BAHASA PRANCIS
Year 1
Assets=Liabilities + Equities
Assets IDR (6,045,000)
Cash IDR 12,020,000

Equipment IDR 625,000

Total Assets IDR 6,600,000

Liabilities
Account Payable IDR 4,100,000
Total Liabilities IDR 4,100,000

Equity
Owner's Capital IDR 2,500,000
Total Liabilities and Equities IDR 6,600,000

Year 2
Assets=Liabilities + Equities
Assets IDR (8,907,000)
Cash IDR 14,882,000

Equipment IDR 625,000

Total Assets IDR 6,600,000

Liabilities
Account Payable IDR 4,100,000
Total Liabilities IDR 4,100,000

Equity
Owner's Capital IDR 2,500,000
Total Liabilities and Equities IDR 6,600,000

Year 3
Assets=Liabilities + Equities
Assets IDR (10,269,000)
Cash IDR 16,244,000

Equipment IDR 625,000

Total Assets IDR 6,600,000

Liabilities
Account Payable IDR 4,100,000
Total Liabilities IDR 4,100,000

Equity
Owner's Capital IDR 2,500,000
Total Liabilities and Equities IDR 6,600,000
 PROFIT MARGIN BULL SHOES LAUNDRY

Year Sales Total Cost Net Profit Profit Margin

2021 IDR 159,600,000 IDR 8,755,600,000 IDR (8,735,600,000) -54.73
2022 IDR 239,400,000 IDR 13,115,600,000 IDR (13,091,600,000) -54.69
2023 IDR 299,250,000 IDR 16,385,600,000 IDR (16,355,600,000) -54.66
Percentage
-5473.43%
-5468.50%
-5465.53%
 RETURN ON INVESTMENT - BULLS SHOE LAUNDRY

Year Net Profit Investment Return on Investment Percentage

2021 IDR (8,735,600,000) IDR 1,000,000 -8735.60 -873560.0%
2022 IDR (13,091,600,000) IDR 1,000,000 -13091.60 -1309160.0%
2023 IDR (16,355,600,000) IDR 1,000,000 -16355.60 -1635560.0%