rencana biaya tetap

no Uraian Biaya perbulan (Rp) Biaya pertahun (Rp)

1 Gaji APA 2,150,000 25,800,000
2 Gaji Aping 1,650,000 19,800,000
3 Gaji AA (2AA, @Rp800,000) 1,600,000 19,200,000
4 Listrik, air, telfon, kebersihan 250,000 3,000,000
5 alat tulis 37,500 450,000
6 pengeluaran tidak terduga 200,000 2,400,000
7 tabungan THR 166,667 2,000,000
8 tabungan sewa gedung 700,000 8,400,000
9 tabungan penyusutan 61,333 736,000
total 6,815,500 81,786,000

perhitungan sewa gedung

sewa pertahun perbulan penambahan 20% total
7,000,000.00 583,333.33 116,666.67 700,000.00
perhitungan rencana keuntungan
no jenis penjualan harga indeks
1 resep dokter 100 1.30
2 OTC 100 1.10
3 OWA 100 1.25
4 Alkes 100 1.25
5 BMHP 100 1.10
total 6
rumus indeks :

rencana penjualan
no jenis penjualan rencana penjualan (%) margin (%)
1 resep dokter 20 30
2 OTC 30 10
3 OWA 30 25
4 Alkes 10 25
5 BMHP 10 10
total 100 100

perhitungan BEP

HPP 1
omset 1.1625
biaya tetap 6,815,500
BEP perbulan 48,752,526.68
BEP per hari 1,625,084

perhitungan HPP (Harga Pokok Penjualan)

omset /rata-rata keuntungan 1.1625
BEP 48,752,526.68
HPP 41,937,026.68
harga penjualan untung harga penjualan
130 30 23.08
110 10
125 25
125 25
110 10

(100%+margin (30))/100 (desimal)

:(100%+30%)
130% /100 : 1,3
rencana keuntungan (%) rata-rata keuntungan (%) margin harga penjualan
23.08 4.62
9.09 2.73
20.00 6.00
20.00 2.00
9.09 0.91
81.26 16.25
perhitungan rencana keuntungan
no jenis penjualan harga margin
1 resep dokter 100 30%
2 OTC 100 10%
3 OWA 100 25%
4 Alkes 100 25%
5 BMHP 100 10%
total 100%

rencana penjualan
no jenis penjualan rencana penjualan (%) margin (%)
1 resep dokter 15% 30
2 OTC 30% 10
3 OWA 30% 25
4 Alkes 20% 25
5 Suplemen 5% 10
total 100% 100
harga penjualan untung
130 30
110 10
125 25
125 25
110 10
600

rencana keuntungan (%) rata-rata keuntungan (%)

23.08% 3.46%
9.09% 2.73%
20.00% 6.00%
20.00% 4.00%
9.09% 0.45%
81.26% 16.64%
permodalan
a. modal tetap

1. biaya bangunan
no uraian satuan harga (RP) jumlah (Rp)
1 sewa bangunan 5 7,000,000 35,000,000
2 papan nama, neon box apotek + tiang 1 1,000,000 1,000,000
3 biaya renovasi 1 1,500,000 1,500,000
4 lampu philip 18 watt 4 35,000 140,000
5 lampu philip 5 watt 1 10,000 10,000
total 9,545,000 37,650,000

2. biaya perizinan
No Uraian Biaya
2 Biaya Pengurusan HO 150,000
3 Notaris 550,000
4 Biaya administrasi pendirian apotek 100,000
5 Materai 10 x @7.000 70,000
total 870,000

3. biaya perlengkapan apotek

No Uraian Satuan Harga (Rp) Jumlah (Rp)

1 Timbangan Digital HWh Type Dj10D2C* 1 1,200,000 1,200,000
2 Gelas ukur 50 ml pyrex 1 80,000 80,000
3 Labu Erlenmeyer 100 ml 1 40,000 40,000
4 Pipet tetes 2 2,000 4,000
5 BMHP pot salep10 g 20 300 6,000
6 BMHP pot salep 50 g 20 600 12,000
7 Termometer Ruang digital GM-HTCI 1 100,000 100,000
8 Mortir dan stemper RRC 1 60,000 60,000
9 Timbangan berat badan 1 65,000 65,000
meja konsultasi 1 150,000 150,000
almari narkotika 1 200,000 200,000
10 Etalase kaca 6 1,000,000 6,000,000
11 Wastafel 1 250,000 250,000
12 Meja racik 1 150,000 150,000
13 Meja administrasi 1 100,000 100,000
14 Kursi personal 4 50,000 200,000
15 Kursi tunggu pasien 1 1,400,000 1,400,000
16 TV* 1 600,000 600,000
17 Refrigerator* 1 1,100,000 1,100,000
18 Dispenser* 1 350,000 350,000
19 Galon 1 60,000 60,000
 20 Alat pemadam kebaran eversafe 1 700,000 700,000
22 Alat pengukur gula darah 1 250,000 250,000
23 Strip 3 100,000 300,000
24 Tensi meter digital 1 300,000 300,000
25 Lampu emergency* 1 30,000 30,000
26 kipas * 1 400,000 400,000
27 Roll kabel 3 m 1 35,000 35,000
28 Buku medis 1 1,000,000 1,000,000
TOTAL 15,142,000
Total Inventory mengalami penyusutan 3,680,000
Biaya penyusustan per tahun (20%) 736,000
Biaya penyusutan per bulan 61,333

4. biaya perlengkapan penunjang

no uraian satuan harga jumlah harga
1 blanko nota penjualan isi 400 lbr 1 50,000 50,000
2 blanko kwitansi isi 400 lbr 1 50,000 50,000
3 blanko salinan resep 1 80,000 80,000
4 blanko surat pesanan 1 100,000 100,000
5 kartu stok obat 1 40,000 40,000
6 buku besar isi 200 3 15,000 45,000
7 buku tulis isi 50 2 5,000 10,000
8 kalkulator 1 75,000 75,000
9 bolpoin (1 pak isi 12) 1 12,000 12,000
10 penghapus/tipex 1 4,000 4,000
11 steples 1 10,000 10,000
12 etiket 100 100 10,000
13 stempel apotek 1 50,000 50,000
14 sapu 1 15,000 15,000
15 tempat sampah 2 20,000 40,000
16 alat pel 1 20,000 20,000
17 perlengkapan kamar mandi 1 20,000 20,000
18 plastik klip (1 pak= 100 biji) 5 5,000 25,000
19 leaflet brosur 1 100,000 100,000
20 plastik bungkus (1 pak= 50 biji ) 5 5,000 25,000
TOTAL 781,000

total modal tetap

no Uraian harga
1 biaya bangunan 37,650,000
2 biaya perizinan 870,000
3 biaya perlengkapan apotek 15,142,000
4 biaya perlengkapan penunjang 781,000
total 54,443,000
54,443,000
modal berjalan
1. biaya operasional
No Uraian Biaya perbulan (Rp) Biaya pertahun (Rp)
1 Gaji APA 2,150,000 25,800,000
2 Gaji Aping 1,650,000 19,800,000
3 Gaji AA (2AA, @Rp800,000) 1,600,000 19,200,000
4 Listrik, air, telfon, kebersihan 250,000 3,000,000
5 alat tulis 37,500 450,000
6 pengeluaran tidak terduga 200,000 2,400,000
7 tabungan THR 166,667 2,000,000
8 tabungan sewa gedung 700,000 8,400,000
9 tabungan penyusutan 61,333 736,000
Total 6,815,500 81,786,000

2. biaya variabel
Obat Generik
No Nama Obat Harga Satuan Qty
1 Acyclovir 200 mg 62,500 1
2 Acyclovir 400 mg 73,600 1
3 Acyclovir cream 5% 3,900 12
4 Allopurinol 100 mg 30,000 2
5 Allopurinol 300 mg 27,900 2
6 Ambroxol syrup 60 ml 3,630 2
7 Ambroxol tab 30 mg 14,100 1
8 Amlodipin 5 mg 6,875 1
9 Amlodipin 10 mg 12,650 1
10 Amoxicillin 500 mg 41,200 2
11 Amoxicillin syr 60 ml 4,250 2
12 Ampicilin 250 mg 30,000 1
13 Ampicilin 500 mg 60,000 1
14 Ampicilin syr 60 ml 4,500 2
15 Aminofilin tablet 200 mg 13,100 1
16 Antalgin 24,000 1
17 Antasida 11,400 1
18 Asam mefenamat 15,900 1
19 Betahistin mesilat 6 mg 34,650 1
20 Betamethason cream 2,600 12
21 Captopril 12,5 mg 8,800 2
22 Captopril 25 mg 17,200 2
23 Captopril 50 mg 50,000 2
24 Cefadroxil 500 mg 71,766 1
25 Cefixime 100 mg 119,730 1
26 Cetirizine 12,400 2
27 Clonidine 30,000 1
28 Chloramfenicol 20,000 1
29 Chloramfenicol SM 1% 2,000 5
30 Chloramfenicol TM 0,5% 3,200 5
31 Chloramfenicol TT 3% 1,250 5
32 Cimetidin 200 mg 16,000 1
33 Ciprofloxacin 500 mg 33,100 1
34 Clindamycin 150 mg 137,500 1
35 Clindamycin 300 mg 150,000 1
36 Cotrimoxazol syr 4,000 2
37 Cotrimoxazol tab 25,000 1
38 Dexamethasone 0,5 mg 45,000 1
39 Dexamethasone 0,75 mg 47,000 1
40 Diltiazem 20,000 1
41 Eritromicin 500 mg 100,000 1
42 Ethambutol 500 mg 80,000 1
43 Famotidine 20 mg 30,000 1
44 Famotidine 40 mg 40,000 1
45 Furosemid 40 mg 8,200 1
46 Gemfibrozil 300 mg 35,000 1
47 Glibenclamide 5 mg 7,500 2
48 Glimepirid 1 mg 114,300 1
49 Glimepirid 2 mg 215,500 1
50 Glimepirid 3 mg 293,900 1
51 Glimepirid 4 mg 391,900 1
52 Griseofulvin 125 mg 30,000 1
53 Hydrochlorotiazide 25 mg 5,000 1
54 Hydrocortison 1% 2,100 5
55 Hydrocortison 2,5% 3,100 12
56 Ibuprofen 400 mg 18,400 1
57 ISDN 5 mg 16,000 1
58 Kalium diklofenak 25 mg 24,400 2
59 Kalium diklofenak 50 mg 44,300 2
60 Lansoprazole 30 mg 44,000 1
61 Loperamid 11,400 1
62 Levofloxacin 500 mg 150,000 1
63 Loratadine 10 mg 21,500 1
64 Meloxicam 7,5 mg 61,900 1
65 Meloxicam 15 mg 92,800 1
66 Metformin 500 mg 15,500 2
67 Metformin 850 mg 45,000 2
68 Miconazole cr 2% 10 gr 4,000 3
69 Methylprednisolone 4 mg 65,600 2
 70 Methylprednisolone 8 mg 80,000 2
71 Metronidazole 500 mg 14,500 1
72 Natrium diklofenak 25 mg 10,500 2
73 Natrium diklofenak 50 mg 13,600 2
74 Nifedipin 10 mg 15,000 1
75 Ofloxacin 200 mg 80,000 1
76 Ofloxacin 400 mg 125,000 1
77 Oxytetrasiklin SK 2,000 5
78 Oxytetrasiklin SM 1,750 3
79 Omeprazole 15,600 1
80 Piracetam 40 mg 62,700 1
81 Piridoxin 10 mg 12,500 2
82 Piroxicam 10 mg 9,300 2
83 Piroxicam 20 mg 13,100 2
84 Prednisone 5 mg 47,000 2
85 Ranitidine 150 mg 25,000 1
86 Rifampicin 300 mg 45,000 1
87 Rifampicin 450 mg 70,000 1
88 Rifampicin 600 mg 100,000 1
89 Salbutamol 2 mg 11,000 1
90 Salbutamol 4 mg 12,500 1
91 Simvastatin 10 mg 33,800 1
92 Simvastatin 20 mg 67,500 1
93 Teoflin 150 mg 6,700 2
94 Tetracycline 250 mg 16,000 1
95 Tetracycline 500 mg 23,200 1
96 VIT B complex 5,000 1
97 VIT B1 100 mg 15,000 1
98 VIT B 12 15,000 1
99 VIT C 100 mg 7,000 1
100 VIT K 10,000 1
JUMLAH

obat bermerk
No Nama Obat Harga Satuan Qty.
1 ACTIFED COUGH SUPP. 60 ML 49,019 2
2 ACTIFED COUGH SUPP. 120 ML 31,806 2
3 ACTIFED PLUS EXP. 60 ML 31,806 2
4 ACTIFED PLUS EXP. 120 ML 49,019 2
5 ADEM SARI JERUK NIPIS 6 SACHET @7G 9,469 2
6 ALBOTHYL CONCETRATE 20,580 2
 7 ALLERIN EXPECTORANT SYR 60 ML 10,725 1
8 ALLERON 4 MG 200'S 12,000 1
9 ALLETROL T.M 9,823 2
10 ALOFAR 100 MG 15,330 1
11 ALOFAR 300 MG 29,400 1
12 ALPARA 61,000 1
13 ALPHAMOL KAPLET 150'S 34,000 1
14 AMBROXOL SYR 3,297 3
15 AMBEVEN CAP 100 S 117,855 2
16 ANACETIN SYR 60 ML 7,198 2
17 ANAKONIDIN 30 ML 5,665 2
18 ANAKONIDIN 60 ML 9,361 2
19 ANAKONIDIN OBH 30 ML 5,665 2
20 ANAKONIDIN OBH 60 ML 9,361 2
21 ANDALAN PIL KB (BIRU) 8,000 2
22 ANDALAN LAKTASI 9,900 2
23 ANTANGIN CAIR GINGER MINT 17,105 2
24 ANTANGIN CAIR GINGER MOCCA 17,105 2
25 ANTANGIN CAIR JRG 17,105 2
26 ANTANGIN JRG TABLET HERBAL 34,100 2
27 ANTANGIN JUNIOR 5 SACHET @10MG 53,900 2
28 ANTASIDA DOEN SYR (ERELA) 3,000 4
29 ANTASIDA DOEN 100'S (ERELA) 10,450 3
30 ANTIMO ANAK 5 ML STRAWBERRY 9,020 1
31 ANTIMO TABLET 3,636 1
32 BABY'S COUGH 60 ML 4,105 5
33 BALSAM GELIGA 10 G 3,119 2
34 BALSAM GELIGA 20 G 5,775 2
35 BALSAM GELIGA 40 G 11,275 2
36 BATUGIN ELIXIR 120 ML 18,200 2
37 BATUGIN ELIXIR 300 ML 32,200 2
38 BAYCUTEN N CREAM 5 G 45,485 4
39 BECOMBION PLUS 100 ML 26,186 2
40 BECOMBION SYR 110 ML 23,986 2
41 BEPHANTHEN OINT 20 G 45,045 2
42 BETADINE OBAT KUMUR 100 ML 8,470 2
43 BETADINE SOLUTION 15ML 7,810 2
44 BETADINE SOLUTION 30 ML 13,640 2
45 BETASON CREAM 5 GR 7,970 4
46 BETAHISTINE 27,720 1
47 BEVALEX CREAM 7,000 4
48 BENOSON CREAM 5 GR 9,900 4
49 BIOLYSIN EMULSION 250 ML 16,500 2
50 BIORALIT 200 ML 25'S 13,750 2
51 BIOPROST 30'S 99,668 1
52 BIOVISION 30'S 69,335 1
53 BIOVISION GOLD 30'S 121,400 1
54 BIOMEGA 30,500 1
55 BISOLVON ELIXIR 60 ML 23,980 1
56 BISOLVON EXTRA SYR 60 ML 27,060 1
57 BISOLVON FLU SYR 60 ML 27,060 1
58 BISOLVON KIDS SYR 60 ML 23,980 1
59 BISOLVON TABLET 8 MG 40'S 56,320 1
60 BLOODCARE 30'S 36,300 2
61 BODREX F & B TIDAK BERDAHAK 25 X 4'S 1,406 2
62 BODREXIN FLU & BATUK SYR 56 ML 6,380 1
63 BODREXIN PILEK ALERGI SYR 56 ML 6,710 1
64 BROMIFAR KFT 8,925 1
65 BUFACARYL TAB 13,500 1
66 BIOPLACENTON JELLY 15 GR 12,650 4
67 BODREX TAB NEW 20'S 5,720 5
68 BYE BYE FEVER F. BABIES 61,171 2
69 BYE BYE FEVER F. CHILDREN 43,577 2
70 CALADINE LOTION 60 ML 10,450 3
71 CALADINE LOTION 95 ML 14,575 3
72 CALADINE POWDER 60 G 7,425 3
73 CALADINE POWDER 100 G 10,450 3
74 CALCIFAR TAB 11,970 1
75 CALCUSOL 30'S 23,200 1
76 CALCUSOL 50'S 38,600 1
77 CALCUSOL 100'S 74,500 1
78 CALLUSOL 10 ML 25,300 1
79 CANESTEN CREAM 3 GR 14,674 2
80 CANESTEN CREAM 5 GR 19,041 2
81 CANESTEN CREAM 10 GR 32,810 1
82 CDR FORTOS TAB EFF 10'S 31,482 2
83 CEDOCARD 5 MG 60'S 68,200 2
84 CEREBROVIT GINKGO 10'S 13,860 3
85 COMBANTRIN TABLET 250 MG 252,722 1
86 COUNTERPAIN CREAM 15 GR 19,800 4
87 CURCUMA PLUS IMUNS 60 ML 13,310 4
88 DAKTARIN CREAM 5 GR 19,800 4
89 DECOLGEN FX TABLET 36,600 1
90 DETTOL ANTISEPTIK LIQ 100 ML 11,417 3
91 DETTOL ANTISEPTIK LIQ 250 ML 26,796 3
92 DIAPET KAPSUL 38,231 1
 93 DULCOLAX TABLET 80'S 89,100 1
94 ENERVON-C TABLET 30'S 25,894 1
95 ENERVON-C TABLET 100'S 86,297 1
96 ENKASARI 120 ML 15,400 1
97 ERLAMYCETIN PLUS TETES MATA 5 ML 15,400 5
98 FG TROCHES 120'S 112,750 1
99 FITKOM GUMMY FRUIT VEGGIE 18,500 2
100 FRESH CARE 10 ML (GREENTEA) 10,890 3
101 FRESH CARE 10 ML (HOT) 10,890 3
102 FRESH CARE 10 ML (LAVENDER) 10,890 2
103 FRESH CARE 10 ML (ORIGINAL) 10,890 4
104 FUNGIDERM 5 G 10,230 2
105 FUNGIDERM 10 G 18,293 2
107 HEMAVITON STAMINA PLUS 5'S 4,774 2
108 HUFAGRIP BP SYR 60 ML 10,929 2
109 HUFAGRIP FLU SYR 60 ML 11,594 2
110 HUFAGRIP PILEK SYR 60 ML 9,015 1
111 HUFAGRIP TMP SYR 60 ML 9,015 1
112 IMBOOST FORCE 30'S 165,000 2
113 IMBOOST FORCE SYR 60 ML 55,000 1
114 IMBOOST FORCE SYR 120 ML 71,500 1
115 IMBOOST SYR 60 ML 30,250 1
116 IMBOOST SYR 120 ML 48,400 1
117 IMBOOST 30'S 90,750 1
118 INSTO 7,5 ML 13,600 3
119 INTUNAL FORTE TABLET 100'S 72,600 1
120 KALPANAX K CREAM 5G 6,138 4
121 KANNA CREAM 15 G 8,003 4
122 MICONASOLE 2% CREAM 3,001 4
123 MICROLAC OINT 15,950 5
124 MINYAK GPU 30 ML 6,067 8
125 MINYAK GPU 60 ML 10,650 8
126 MINYAK TELON LANG 60 ML 12,192 10
127 MYCORAL CR 5 GR 9,900 5
128 MYLANTA 50 ML 9,284 5
129 NATUR E 15,134 1
130 NEURALGIN RX TAB 100 46,200 1
131 OBH COMBI ANAK STRAW 60 ML 9,000 4
132 OBH COMBI PLUS 100 ML 12,764 5
133 OBH COMBI PLUS DEWASA MADU 60 ML 9,471 4
134 OTOLIN TT 10 ML 23,650 2
135 OTOPAIN TT 35,145 2
136 OTORYL TAB 25 MG 17,500 2
137 PANADOL EXTRA KAPLET 60,803 1
138 PARATUSIN SYRUP 60 ML 17,600 5
139 PROCOLD KAPLET 144'S 54,340 1
140 PROMAG 15,534 3
RIVANOL 100 CC 2,000 5
RIVANOL 300 CC 3,650 5
141 REDOXON EFF. FORTINUM 10'S 36,333 4
142 ROHTO EYE DROP 7 ML 8,960 3
143 SALEP KULIT 88 (12 POT @ 6 G) 79,460 4
144 SALONPAS CREAM 15 GRAM 10,800 4
145 SALONPAS GEL 15 GRAM 9,726 4
146 SALONPAS SUPER (KOYO) 100 47,608 1
147 SANGOBION 40'S 36,867 1
148 SCOTTS EMULSION ORIGINAL 400 ML 35,200 2
149 SERETIDE INHALER 50 116,001 1
150 STIMUNO FORTE 22,550 1
151 STIMUNO SYRUP 60 ML 9,800 2
152 STREPSIL COOL 2X6'S 9,600 2
153 TAWON "CC" 20 ML 10,542 2
154 TAWON "DD" 30 ML 14,300 2
155 TERMOREX 30 ML 6,479 3
156 TERMOREX 60 ML 10,120 3
157 TERMOREX PLUS 30 ML 6,478 3
158 TERMOREX PLUS 60 ML 10,120 3
159 TOLAK ANGIN CAIR ANAK 12' 15,726 1
160 TOLAK ANGIN CAIR FLU 12' 21,780 1
161 TOLAK ANGIN CAIR MADU BOX 12'SC 23,100 1
162 TOLAK ANGIN TOPLES (24'SC) 46,200 2
163 TOLAK ANGIN LOZ TOPLES 20 26,345 2
164 TONIKUM BAYER 100 ML 12,100 1
165 TONIKUM BAYER 330 ML 23,985 1
169 ULTRAFLU EXTRA 53,411 1
170 ULTRAFLU KAPLET 54,511 1
171 UPIXON 10 ML RASA TUTTI FRUTTY 10,769 2
172 VEGETA HERBAL 6 SACHET @ 5 GRAM 13,330 2
173 VEGETA JERUK 6 SACHET @ 6,3 GRAM 9,920 2
174 VENTOLIN INHALER 92,400 1
180 VICKS F44 ADULT 27 ML 5,376 2
181 VICKS F44 ADULT 54 ML 9,125 2
182 VICKS F44 ADULT 100 ML 12,575 2
183 VICKS F44 CHILD 27 ML STRAWBERRY 5,576 2
184 VICKS F44 CHILD 54 ML STRAWBERRY 9,825 2
185 VICKS INHALER 10,505 2
 186 VICKS PERMEN 20,020 1
187 VICKS VAPORLUB 10 G 5,260 1
188 VICKS VAPORLUB 25 G 11,352 1
189 VICKS VAPORLUB 50 G 19,355 1
190 VIDORAN GUMMY FRAPPE 15,015 1
191 VIDORAN GUMMY CALCIUM 15,015 1
192 VIDORAN GUMMY MULTIVITAMIN 13,200 1
193 VIDORAN GUMMY VIT C 11,550 1
211 VOLTAREN EMULGEL 1K 5 GR 18,370 4
212 VOLTAREN EMULGEL 1K 10 GR 30,580 4
213 VOLTAREN EMULGEL 1K 20 GR 51,040 4
214 WOODS COUGH SYR ATT 60 ML 13,228 3
215 WOODS COUGH SYR ATT 100 ML 21,478 3
216 WOODS COUGH SYR EXP 60 ML 13,228 3
217 WOODS COUGH SYR EXP 100 ML 21,478 3
218 WOODS HERBAL 60 ML 12,238 3
219 WOODS LOZENGES CHERRY 15X6 34,650 1
220 WOODS LOZENGES LEMON 15X6 'S 34,650 1
221 WOODS LOZENGES ORANGE 15X6 'S 34,650 1
222 WOODS LOZENGES ORIGINAL 15X6 'S 34,650 1
223 XON-CE VIT C 500 MG 55,000 2
226 ZEVIT GROW 15X8 'S 10,285 3
231 ZEVIT GROW 5 SCH 4 G 4,430 2
JUMLAH

alat kesehatan
No Nama Obat Harga Satuan Qty.
3 Hansaplast Jumbo 11,000 2
4 Hansaplast Kain Elastis 100 Strip 24,350 1
6 HANSAPLAST PLESTER BOX 100'S 26,950 1
7 Hypafix 5X1 12,450 1
8 Masker hijab 23,500 4
9 Masker tali ikat 18,500 4
7 Kapas pembalut 25 2,000 3
8 Kapas pembalut 50 3,500 3
9 Kapas pembalut 100 5,300 3
10 Kassa roll 40x80 cm 85,000 1
10 Kassa Steril 16x16 / 16s' 3,250 12
14 Sensi Gloves uk S, M, L 25,000 2
15 Spuit 10 ml 4,800 5
16 Spuit 5 ml 3,800 5
17 Spuit 3 ml 2,500 5
18 Sensitive Test Pack 22,500 5
19 Thermometer Digit flexy avico 20,000 2
20 Pregcycheck Test Pack 20,000 2
21 Urinal plastik Pria 4,500 2
22 Urinal Plastik Wanita 4,500 2
23 Urine bag 4,500 2
JUMLAH
Jumlah Keterangan
62,500 pacs
73,600 pacs
46,800 tube
60,000 pacs
55,800 pacs
7,260 botol
14,100 pacs
6,875 pacs
12,650 pacs
82,400 pacs
8,500 botol
30,000 pacs
60,000 pacs
9,000 botol
13,100 pacs
24,000 pacs
11,400 pacs
15,900 pacs
34,650 pacs
31,200 tube
17,600 pacs
34,400 pacs
100,000 pacs
71,766 pacs
119,730 pacs
24,800 pacs
 30,000 pacs
20,000 pacs
10,000 tube
16,000 tube
6,250 tube
16,000 pacs
33,100 pacs
137,500 pacs
150,000 pacs
8,000 botol
25,000 pacs
45,000 pacs
47,000 pacs
20,000 pacs
100,000 pacs
80,000 pacs
30,000 pacs
40,000 pacs
8,200 pacs
35,000 pacs
15,000 pacs
114,300 pacs
215,500 pacs
293,900 pacs
391,900 pacs
30,000 pacs
5,000 pacs
10,500 tube
37,200 tube
18,400 pacs
16,000 pacs
48,800 pacs
88,600 pacs
44,000 pacs
11,400 pacs
150,000 pacs
21,500 pacs
61,900 pacs
92,800 pacs
31,000 pacs
90,000 pacs
12,000 tube
131,200 pacs
 160,000 pacs
14,500 pacs
21,000 pacs
27,200 pacs
15,000 pacs
80,000 pacs
125,000 pacs
10,000 tube
5,250 tube
15,600 pacs
62,700 pacs
25,000 botol
18,600 pacs
26,200 pacs
94,000 botol
25,000 pacs
45,000 pacs
70,000 pacs
100,000 pacs
11,000 pacs
12,500 pacs
33,800 pacs
67,500 pacs
13,400 botol
16,000 pacs
23,200 pacs
5,000 pacs
15,000 pacs
15,000 pacs
7,000 pacs
10,000 pacs
4,985,431

Jumlah Keterangan
98,037 BTL
63,612 BTL
63,612 BTL
98,037 BTL
18,938 BOX ISI 6
41,160 BTL
 10,725 BOX ISI 10
12,000 BOX ISI 20
19,646 BTL
15,330 BOX ISI 10
29,400 BOX ISI 10
61,000 BOX ISI 15
34,000 BOX ISI 15
9,891 BTL
235,710 BOX ISI 10
14,396 BTL
11,330 BTL
18,722 BTL
11,330 BTL
18,722 BTL
16,000 BOX ISI 2
19,800 BOX ISI 2
34,210 BOX isi 10
34,210 BOX isi 10
34,210 BOX isi 10
68,200 BOX isi 20
107,800 BOX isi 5
12,000 BTL
31,350 BOX ISI 10
9,020 BOX ISI 10
3,636 STRIP
20,525 BTL
6,238 PCS
11,550 PCS
22,550 PCS
36,400 BTL
64,400 BTL
181,940 TUBE
52,372 BTL
47,972 BTL
90,090 BTL
16,940 BTL
15,620 BTL
27,280 BTL
31,880 TUBE
27,720 BOX ISI 3
28,000 TUBE
39,600 TUBE
33,000 BTL
 27,500 BOX ISI 25
99,668 BOX ISI 30
69,335 BOX ISI 30
121,400 BOX ISI 30
30,500 BTL
23,980 BTL
27,060 BTL
27,060 BTL
23,980 BTL
56,320 BOX ISI 4
72,600 BOX ISI 30
2,812 BOX ISI 25
6,380 BTL
6,710 BTL
8,925 BOX ISI 10
13,500 BOX ISI 10
50,600 TUBE
28,600 BOX ISI 20
122,342 BOX ISI 10
87,154 BOX ISI 5
31,350 BTL
43,725 BTL
22,275 BTL
31,350 BTL
11,970 BOX ISI 10
23,200 BTL
38,600 BTL
74,500 BTL
25,300 BTL
29,348 TUBE
38,082 TUBE
32,810 TUBE
62,964 TUBE
136,400 BOX ISI 6
41,580 BOX ISI 10
252,722 BOX ISI 25
79,200 TUBE
53,240 BTL
79,200 TUBE
36,600 BOX ISI 10
34,251 BTL
80,388 BTL
38,231 BOX ISI25
 89,100 BOX ISI 20
25,894 BTL
86,297 BTL
15,400 BTL
77,000 BTL
112,750 BOX ISI 12
37,000 BOX
32,670 BTL
32,670 BTL
21,780 BTL
43,560 BTL
20,460 TUBE
36,586 TUBE
9,548 STRIP
21,858 BTL
23,188 BTL
9,015 BTL
9,015 BTL
330,000 BOX ISI 3
55,000 BTL
71,500 BTL
30,250 BTL
48,400 BTL
90,750 BOX ISI 3
40,800 BTL
72,600 BOX ISI 25
24,552 TUBE
32,012 TUBE
12,004 TUBE
79,750 TUBE
48,536 BTL
85,200 BTL
121,920 BTL
49,500 TUBE
46,420 BTL
15,134 BOX
46,200 BOX ISI 10
36,000 BTL
63,820 BTL
37,884 BTL
47,300 BTL
70,290 BTL
35,000 BOX ISI 3
 60,803 BOX ISI 10
88,000 BTL
54,340 BOX ISI 20
46,602 BOX ISI 3
10,000 BTL
18,250 BTL
145,332 BTL
26,880 BTL
317,840 TUBE
43,200 TUBE
38,904 TUBE
47,608 BOX ISI 10
36,867 BOX ISI 4
70,400 BTL
116,001 BOX
22,550 BOX ISI 10
19,600 BTL
19,200 BOX ISI 12
21,084 BTL
28,600 BTL
19,437 BTL
30,360 BTL
19,434 BTL
30,360 BTL
15,726 Box isi 12
21,780 Box isi 12
23,100 Box isi 12
92,400 toples
52,690 toples
12,100 BTL
23,985 BTL
53,411 Box isi 25
54,511 Box isi 25
21,538 BTL
26,660 Box isi 6
19,840 Box isi 6
92,400 BOX
10,752 BTL
18,250 BTL
25,150 BTL
11,152 BTL
19,650 BTL
21,010 PCS
 20,020 TPLS
5,260 PCS
11,352 PCS
19,355 PCS
15,015 BOX
15,015 BOX
13,200 BOX
11,550 BOX
73,480 TUBE
122,320 TUBE
204,160 TUBE
39,684 BTL
64,434 BTL
39,684 BTL
64,434 BTL
36,714 BTL
34,650 Box isi 10
34,650 Box isi 10
34,650 Box isi 10
34,650 Box isi 10
110,000 Box
30,855 STRIP
8,860 Box isi 5
9,500,185

Jumlah Keterangan
22,000 box isi 24
24,350 box
26,950 box
12,450 box
94,000 box
74,000 box
6,000 pcs
10,500 pcs
15,900 pcs
85,000 pcs
39,000 box
50,000 box
24,000 pcs
19,000 pcs
12,500 pcs
112,500 pcs
40,000 pcs
40,000 pcs
9,000 strip
9,000 botol
9,000 pacs
735,150 pacs
TOTAL PEMBELIAN OBAT DAN ALKES 15,220,766.08

modal berjalan
pembelian obat dan alkes 15,220,766.08
biaya operasional 6,815,500.00
TOTAL 22,036,266.08

MODAL CADANGAN (10%) (10%*(modal tetap+m.berjalan berlapis) 12,055,179.82

Total modal (modal tetap, berjalan berlapis, cadangan) 132,606,978.06
modal berjalan berlapis
45,662,298.24
20,446,500.00
66,108,798.24

12,055,179.82
rencana pendapatan tahun pertama

uraian bulan 1 (-8%) bulan 2 (-8%) bulan 3 (-8%) bulan 4 (-5%)

pendapatan 22,650,000.00 26,418,960.00 30,815,074.94 35,942,703.41
HPP 19,418,724.28 22,650,000.00 26,418,960.00 30,815,074.94
laba kotor 3,231,275.72 3,768,960.00 4,396,114.94 5,127,628.47
BOP 6,815,500.00 6,815,500.00 6,815,500.00 6,815,500.00
laba bersih (3,584,224) (3,046,540) (2,419,385) (1,687,872)

(11,572,655)
renacan pendapatan tahun ke lima
uraian tahun I tahun II (+10%) tahun III (+10%) tahun IV (+10%)
modal 132,606,978.06 132,606,978.06 132,606,978.06 132,606,978.06
pendapatan 727,029,709.73 799,732,680.70 879,705,948.77 967,676,543.65
HPP 623,310,793.66 685,641,873.03 754,206,060.33 829,626,666.36
laba kotor 103,718,916.07 114,090,807.67 125,499,888.44 138,049,877.28
BOP 81,786,000.00 81,786,000.00 81,786,000.00 81,786,000.00
laba bersih 21,932,916.07 32,304,807.67 43,713,888.44 56,263,877.28
ROI (%) 16.54% 24.36% 32.96% 42.43%
PBP (tahun) 6.05 4.10 3.03 2.36
bulan 5 (-5%) bulan 6 bulan 7 (+10%) bulan 8 (+13%) bulan 9 (+16%)
41,923,569.26 48,899,651.19 57,036,553.15 66,527,435.59 77,597,600.87
35,942,703.41 41,923,569.26 48,899,651.19 57,036,553.15 66,527,435.59
5,980,865.85 6,976,081.93 8,136,901.96 9,490,882.44 11,070,165.28
6,815,500.00 6,815,500.00 6,815,500.00 6,815,500.00 6,815,500.00
(834,634) 160,582 1,321,401.96 2,675,382.44 4,254,665.28

tahun V (+10%) Rencana Pendapatan Bulan Pertama

132,606,978.06 No. Jenis Penjualan Qty
1,064,444,198.01 1 Resep Dokter 5
912,589,333.00 2 OTC 30
151,854,865.01 3 OWA 20
81,786,000.00 4 Alkes 7
70,068,865.01 5 Suplemen 5
52.84% Total 67
1.89 Pendapatan Bulan ke-1
 bulan 10 (+19%) bulan 11 (+22%) bulan 12 (+25%) total
90,509,841.66 105,570,679.31 123,137,640.35 727,029,709.73
77,597,600.87 90,509,841.66 105,570,679.31 623,310,793.66
12,912,240.79 15,060,837.65 17,566,961.04 103,718,916.07
6,815,500.00 6,815,500.00 6,815,500.00 81,786,000.00
6,096,740.79 8,245,337.65 10,751,461.04 21,932,916.07

ana Pendapatan Bulan Pertama

Harga Satuan Jumlah Rencana penjualan
Rp 25,000 Rp 125,000 20%
Rp 6,000 Rp 180,000 30%
Rp 12,000 Rp 240,000 30%
Rp 5,000 Rp 35,000 10%
Rp 35,000 Rp 175,000 10%
Rp 755,000 100%
Rp 22,650,000