AKTIVA TETAP

1. Perlengkapan Apotek
No Nama Barang Harga Kuantitas Total
1 Meja Kantor Rp300,000 2 Rp600,000
2 Kursi Kantor Rp150,000 2 Rp300,000
3 Air Conditioner Rp1,500,000 1 Rp1,500,000
4 Almari kayu (Rak Obat) Rp1,000,000 1 Rp1,000,000
5 Kulkas mini Rp1,500,000 1 Rp1,500,000
6 Lemari Narkotika Rp500,000 1 Rp500,000
7 Set. Komputer Rp3,000,000 1 Rp3,000,000
8 Neraca analitik Rp1,500,000 1 Rp1,500,000
9 GCU Easy Touch Rp200,000 1 Rp200,000
10 ATK Rp200,000 1 Rp200,000
11 Etalase kaca ukuran 2 x 0,5 x 1 m Rp1,500,000 2 Rp3,000,000
12 Etalase kaca ukuran 2 x 0,5 x 1,5 m Rp2,000,000 1 Rp2,000,000
13 Alat pemadam kebakaran Rp250,000 1 Rp250,000
14 Papan nama apotek Rp1,000,000 1 Rp1,000,000
15 Papan nama apoteker Rp500,000 1 Rp500,000
16 Program kasir Rp3,000,000 1 Rp3,000,000
17 Perlengkapan peracikan Rp300,000 1 Rp300,000
TOTAL AKTIVA TETAP Rp20,350,000

AKTIVA LANCAR
1. Uang Tunai
Uang Tunai Rp10,000,000
Sub Total Rp10,000,000

2. Pengadaan Sediaan
No Item Total Harga
1 Obat Bebas Rp20,000,000
2 Obat Keras Rp15,000,000
3 Suplemen dan Vitamin Rp7,000,000
4 Obat Herbal Rp4,500,000
5 Produk Swalayan Rp5,000,000
Sub Total Rp51,500,000

Total Aktiva Lancar Rp61,500,000

TOTAL AKTIVA Rp81,850,000

PASIVA
1. Ekuitas
A Rp40,925,000
B Rp40,925,000
 Rp81,850,000

BEBAN USAHA
Biaya Tetap Bulanan
Jenis Beban Usaha Perhitungan Bulanan Total
Gaji APA (1 orang) Rp2,500,000 Rp2,500,000
Gaji Aping (1 orang) Rp1,000,000 Rp1,000,000
Gaji Asisten Apoteker (1 orang) Rp400,000 Rp400,000
Gaji Tenaga Non Kefarmasian (4 orang) Rp700,000 Rp2,800,000
Biaya Listrik Rp100,000 Rp100,000
Biaya Internet Rp200,000 Rp200,000
Biaya Sewa Bangunan Rp450,000 Rp450,000
Rp7,450,000
Biaya Tetap Tahunan
Biaya Tetap Bulanan Rp89,400,000
PBB Rp250,000
THR Karyawan Rp6,700,000
Rp96,350,000
5000000 416666.67
6700000
 Jenis Pendapatan Jumlah/Hari Harga Total per Bulan
Penjualan Obat Bebas Generik 10 Rp4,500 Rp1,350,000
Penjualan Obat Bebas Branded 10 Rp9,500 Rp2,850,000
Penjualan Obat Keras Generik 15 Rp3,500 Rp1,575,000
Penjualan Obat Keras Branded 10 Rp7,500 Rp2,250,000
Penjualan Suplemen dan Vitamin 5 Rp15,000 Rp2,250,000
Penjualan Obat Herbal 10 Rp25,000 Rp7,500,000
Penjualan Produk Swalayan 20 Rp15,000 Rp9,000,000
Cek Asam Urat 5 Rp10,000 Rp1,500,000
Cek Gula Darah 5 Rp10,000 Rp1,500,000
Cek Kolesterol 2 Rp10,000 Rp600,000
Embalase 50 Rp300 Rp450,000
Rp30,825,000

Laba Kotor dengan asumsi ada kenaikan 10% setiap bulannya

bulan Ke - Total Pendapatan HPP

1 Rp30,825,000 Rp23,467,500
2 Rp33,907,500 Rp25,814,250
3 Rp37,298,250 Rp28,395,675
4 Rp41,028,075 Rp31,235,243
5 Rp45,130,883 Rp34,358,767
6 Rp49,643,971 Rp37,794,643
7 Rp54,608,368 Rp41,574,108
8 Rp60,069,205 Rp45,731,519
9 Rp66,076,125 Rp50,304,670
10 Rp72,683,738 Rp55,335,137
11 Rp79,952,111 Rp60,868,651
12 Rp87,947,322 Rp66,955,516
 Total per Tahun Margin HPP Bulanan
Rp16,200,000 30% Rp945,000
Rp34,200,000 30% Rp1,995,000
Rp18,900,000 30% Rp1,102,500
Rp27,000,000 30% Rp1,575,000
Rp27,000,000 30% Rp1,575,000
Rp90,000,000 30% Rp5,250,000
Rp108,000,000 10% Rp8,100,000
Rp18,000,000 30% Rp1,050,000
Rp18,000,000 30% Rp1,050,000
Rp7,200,000 30% Rp420,000
Rp5,400,000 10% Rp405,000
Rp369,900,000 Total HPP Rp23,467,500

ap bulannya

Laba Kotor Beban usaha Laba Bersih 50:50:00

Rp7,357,500 Rp7,450,000 -Rp92,500 -Rp46,250
Rp8,093,250 Rp7,450,000 Rp643,250 Rp321,625
Rp8,902,575 Rp7,450,000 Rp1,452,575 Rp726,288
Rp9,792,833 Rp7,450,000 Rp2,342,833 Rp1,171,416
Rp10,772,116 Rp7,450,000 Rp3,322,116 Rp1,661,058
Rp11,849,327 Rp7,450,000 Rp4,399,327 Rp2,199,664
Rp13,034,260 Rp7,450,000 Rp5,584,260 Rp2,792,130
Rp14,337,686 Rp7,450,000 Rp6,887,686 Rp3,443,843
Rp15,771,455 Rp7,450,000 Rp8,321,455 Rp4,160,727
Rp17,348,600 Rp7,450,000 Rp9,898,600 Rp4,949,300
Rp19,083,460 Rp7,450,000 Rp11,633,460 Rp5,816,730
Rp20,991,806 Rp7,450,000 Rp13,541,806 Rp6,770,903
Rp33,967,434
 Jenis Pendapatan Jumlah/Hari Harga Total per Bulan
Penjualan Obat Bebas Generik 15 Rp4,500 Rp2,025,000
Penjualan Obat Bebas Branded 15 Rp9,500 Rp4,275,000
Penjualan Obat Keras Generik 20 Rp3,500 Rp2,100,000
Penjualan Obat Keras Branded 15 Rp7,500 Rp3,375,000
Penjualan Suplemen dan Vitamin 10 Rp15,000 Rp4,500,000
Penjualan Obat Herbal 15 Rp25,000 Rp11,250,000
Penjualan Produk Swalayan 20 Rp15,000 Rp9,000,000
Cek Asam Urat 10 Rp10,000 Rp3,000,000
Cek Gula Darah 10 Rp10,000 Rp3,000,000
Cek Kolesterol 5 Rp10,000 Rp1,500,000
Embalase 50 Rp300 Rp450,000
Rp44,475,000

Laba Kotor dengan asumsi ada kenaikan 10% setiap bulannya

bulan Ke - Total Pendapatan HPP

1 Rp44,610,000 Rp23,467,500
2 Rp49,071,000 Rp25,814,250
3 Rp53,978,100 Rp28,395,675
4 Rp59,375,910 Rp31,235,243
5 Rp65,313,501 Rp34,358,767
6 Rp71,844,851 Rp37,794,643
7 Rp79,029,336 Rp41,574,108
8 Rp86,932,270 Rp45,731,519
9 Rp95,625,497 Rp50,304,670
10 Rp105,188,046 Rp55,335,137
11 Rp115,706,851 Rp60,868,651
12 Rp127,277,536 Rp66,955,516
 Total per Tahun Margin HPP Bulanan
Rp24,300,000 30% Rp1,417,500
Rp51,300,000 30% Rp2,992,500
Rp25,200,000 30% Rp1,470,000
Rp40,500,000 30% Rp2,362,500
Rp54,000,000 30% Rp3,150,000
Rp135,000,000 30% Rp7,875,000
Rp108,000,000 10% Rp8,100,000
Rp36,000,000 30% Rp2,100,000
Rp36,000,000 30% Rp2,100,000
Rp18,000,000 30% Rp1,050,000
Rp5,400,000 10% Rp405,000
Rp533,700,000 Total HPP Rp33,022,500

ap bulannya

Laba Kotor Beban usaha Laba Bersih 50:50:00

Rp21,142,500 Rp7,450,000 Rp13,692,500 Rp6,846,250
Rp23,256,750 Rp7,450,000 Rp15,806,750 Rp7,903,375
Rp25,582,425 Rp7,450,000 Rp18,132,425 Rp9,066,213
Rp28,140,668 Rp7,450,000 Rp20,690,668 Rp10,345,334
Rp30,954,734 Rp7,450,000 Rp23,504,734 Rp11,752,367
Rp34,050,208 Rp7,450,000 Rp26,600,208 Rp13,300,104
Rp37,455,228 Rp7,450,000 Rp30,005,228 Rp15,002,614
Rp41,200,751 Rp7,450,000 Rp33,750,751 Rp16,875,376
Rp45,320,826 Rp7,450,000 Rp37,870,826 Rp18,935,413
Rp49,852,909 Rp7,450,000 Rp42,402,909 Rp21,201,455
Rp54,838,200 Rp7,450,000 Rp47,388,200 Rp23,694,100
Rp60,322,020 Rp7,450,000 Rp52,872,020 Rp26,436,010
Rp181,358,610
 Jenis Pendapatan Jumlah/Hari Harga Total per Bulan
Penjualan Obat Bebas Generik 20 Rp4,500 Rp2,700,000
Penjualan Obat Bebas Branded 20 Rp9,500 Rp5,700,000
Penjualan Obat Keras Generik 20 Rp3,500 Rp2,100,000
Penjualan Obat Keras Branded 15 Rp7,500 Rp3,375,000
Penjualan Suplemen dan Vitamin 15 Rp15,000 Rp6,750,000
Penjualan Obat Herbal 20 Rp25,000 Rp15,000,000
Penjualan Produk Swalayan 20 Rp15,000 Rp9,000,000
Cek Asam Urat 15 Rp10,000 Rp4,500,000
Cek Gula Darah 15 Rp10,000 Rp4,500,000
Cek Kolesterol 20 Rp10,000 Rp6,000,000
Embalase 65 Rp300 Rp585,000
Rp60,210,000

Laba Kotor dengan asumsi ada kenaikan 10% setiap bulannya

bulan Ke - Total Pendapatan HPP

1 Rp60,210,000 Rp23,467,500
2 Rp66,231,000 Rp25,814,250
3 Rp72,854,100 Rp28,395,675
4 Rp80,139,510 Rp31,235,243
5 Rp88,153,461 Rp34,358,767
6 Rp96,968,807 Rp37,794,643
7 Rp106,665,688 Rp41,574,108
8 Rp117,332,257 Rp45,731,519
9 Rp129,065,482 Rp50,304,670
10 Rp141,972,030 Rp55,335,137
11 Rp156,169,234 Rp60,868,651
12 Rp171,786,157 Rp66,955,516
 Total per Tahun Margin HPP Bulanan
Rp32,400,000 30% Rp1,890,000
Rp68,400,000 30% Rp3,990,000
Rp25,200,000 30% Rp1,470,000
Rp40,500,000 30% Rp2,362,500
Rp81,000,000 30% Rp4,725,000
Rp180,000,000 30% Rp10,500,000
Rp108,000,000 10% Rp8,100,000
Rp54,000,000 30% Rp3,150,000
Rp54,000,000 30% Rp3,150,000
Rp72,000,000 30% Rp4,200,000
Rp7,020,000 10% Rp526,500
Rp722,520,000 Total HPP Rp44,064,000

ap bulannya

Laba Kotor Beban usaha Laba Bersih 50:50:00

Rp36,742,500 Rp7,450,000 Rp29,292,500 Rp14,646,250
Rp40,416,750 Rp7,450,000 Rp32,966,750 Rp16,483,375
Rp44,458,425 Rp7,450,000 Rp37,008,425 Rp18,504,213
Rp48,904,268 Rp7,450,000 Rp41,454,268 Rp20,727,134
Rp53,794,694 Rp7,450,000 Rp46,344,694 Rp23,172,347
Rp59,174,164 Rp7,450,000 Rp51,724,164 Rp25,862,082
Rp65,091,580 Rp7,450,000 Rp57,641,580 Rp28,820,790
Rp71,600,738 Rp7,450,000 Rp64,150,738 Rp32,075,369
Rp78,760,812 Rp7,450,000 Rp71,310,812 Rp35,655,406
Rp86,636,893 Rp7,450,000 Rp79,186,893 Rp39,593,447
Rp95,300,582 Rp7,450,000 Rp87,850,582 Rp43,925,291
Rp104,830,641 Rp7,450,000 Rp97,380,641 Rp48,690,320
Rp348,156,023