CASH FLOW USAHA BUDIDAYA LIDAH BUAYA

URAIAN
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 4,480,000 61,440,000
2. ANAKAN LIDAH BUAYA 4,800,000
3. NILAI SISA
4. PINJAMAN
TOTAL INFLOW 4,480,000 66,240,000
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 1,500,000
B. SALURAN PENGAIRAN 5,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 40,000,000
E. ALAT PERTANIAN 1,000,000
F. BIBIT 10,200,000
G. POMPA AIR 850,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 64,550,000
2. SEWA LAHAN 5,500,000 5,500,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
1) PEMBERSIHAN LAHAN 600,000
2) PEMBUATAN BEDENG 1,050,000
3) PEMBERIAN ABU I 375,000
4) PEMUPUKAN 225,000 225,000
5) PENANAMAN 300,000
6) PENYIANGAN 300,000 300,000
7) PEMBERIAN ABU II 150,000 150,000
8) PENGENDALIAN HPT 150,000 150,000
B. PANEN 750,000 10,800,000
C. PENGANGKUTAN 450,000 1,350,000
D. SORTASI 75,000 1,200,000
E. PUPUK UREA 1,440,000 1,440,000
F. PUPUK TSP 1,290,000 1,290,000
G. PUPUK KCL 1,290,000 1,290,000
H. PUPUK KANDANG 640,000 640,000
I. ABU SAWMIL 2,000,000 2,000,000
TOTAL BIAYA PRODUKSI 11,085,000 20,835,000
4. PEMBAYARAN PINJAMAN
5. PAJAK - 8,209,792
TOTAL OUTFLOW 81,135,000 34,544,792
NET BENEFIT (76,655,000) 31,695,208
DISCOUNT FACTOR 8% 0.926 0.857
PV/TAHUN (70,976,852) 27,173,532
NPV 85,473,228 85,473,228
IRR 36.98%
PV POSITIF 156,450,080
PV NEGATIF (70,976,852)
NET B/C 2.20 setiap 1 kerugian bisnis, akan diperoleh 2,2 manf
PV BENEFIT 4,148,148 56,790,123
PV COST 75,125,000 29,616,591
JUMLAH PV BENEFIT 328,982,921
JUMLAH PV COST 243,509,693
GROSS B/C 1.35 Setiap 1 rupiah biaya menghasilkan benefit sebesa
PAYBACK PERIOD (PP) 3.83 Tahun
3 tahun 10 bulan 9.96
RUMUS IRR IRR=i1 + NPV1 x (i2-i1)
NPV1-NPV2

DISCOUNT FACTOR 30% 0.77 0.59

NPV/TAHUN (58,965,384.62) 18,754,560.95
NPV 9,917,535.31

DISCOUNT FACTOR 35% 0.74 0.55

NPV/TAHUN (56,781,481.48) 17,391,060.63
NPV 2,450,680.61

DISCOUNT FACTOR 36% 0.74 0.54

NPV/TAHUN (56,363,970.59) 17,136,250.00
NPV 1,178,861.36

DISCOUNT FACTOR 37% 0.73 0.53

NPV/TAHUN (55,952,554.74) 16,886,998.77
NPV (28,742.35)

DISCOUNT FACTOR 40% 0.71 0.51

NPV/TAHUN (54,753,571.43) 16,171,024.49
NPV (3,301,088.38)

IRR (8% dan 40%) 38.8%

IRR (30% dan 40%) 37.50%
IRR (35% dan 40%) 37.13%
IRR (36% dan 40%) 37.05%
IRR (36% dan 37%) 36.98%
Rumus Payback Period PP=n+(a-b)/(c-b)x1 tahun
n = tahun berakhir arus kas belum dapat menutup investasi
a = investasi
b = jumlah kumulatif arus kas tahun ke-n
c = jumlah kumulatif arus kas tahun n+1
3 4 5 6 7

61,440,000 61,440,000 61,440,000 61,440,000 61,440,000

4,800,000 4,800,000 4,800,000 4,800,000 4,800,000

66,240,000 66,240,000 66,240,000 66,240,000 66,240,000

1,000,000 1,000,000
850,000

1,000,000 850,000 1,000,000

5,500,000 5,500,000 5,500,000 5,500,000 5,500,000

225,000 225,000 225,000 225,000 225,000

300,000 300,000 300,000 300,000 300,000

150,000 150,000 150,000 150,000 150,000
150,000 150,000 150,000 150,000 150,000
10,800,000 10,800,000 10,800,000 10,800,000 10,800,000
1,350,000 1,350,000 1,350,000 1,350,000 1,350,000
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
1,440,000 1,440,000 1,440,000 1,440,000 1,440,000
1,290,000 1,290,000 1,290,000 1,290,000 1,290,000
1,290,000 1,290,000 1,290,000 1,290,000 1,290,000
640,000 640,000 640,000 640,000 640,000
2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
20,835,000 20,835,000 20,835,000 20,835,000 20,835,000

8,209,792 8,209,792 8,209,792 8,209,792 8,209,792

34,544,792 35,544,792 34,544,792 35,394,792 35,544,792
31,695,208 30,695,208 31,695,208 30,845,208 30,695,208
 0.794 0.735 0.681 0.630 0.583
25,160,678 22,561,894 21,571,226 19,437,713 17,910,359

kerugian bisnis, akan diperoleh 2,2 manfaat bersih

52,583,448 48,688,377 45,081,831 41,742,436 38,650,404
27,422,770 26,126,483 23,510,605 22,304,723 20,740,045

rupiah biaya menghasilkan benefit sebesar 1.35

bulan

0.46 0.35 0.27 0.21 0.16

14,426,585.34 10,747,245.54 8,536,441.03 6,390,393.32 4,891,782.22

0.41 0.30 0.22 0.17 0.12

12,882,267.13 9,241,351.87 7,068,459.33 5,095,479.89 3,756,074.53

0.40 0.29 0.21 0.16 0.12

12,600,183.82 8,972,530.58 6,812,383.12 4,874,771.38 3,566,959.86

0.39 0.28 0.21 0.15 0.11

12,326,276.48 8,713,413.26 6,567,359.20 4,665,135.91 3,388,649.19

0.36 0.26 0.19 0.13 0.09

11,550,731.78 7,990,214.49 5,893,230.50 4,096,561.59 2,911,885.75

IRR=i1 + NPV1 x (i2-i1)

NPV1-NPV2
 a n
Tahun Investasi Arus kas Arus kas kumulatif
dapat menutup investasi 1 70,976,851.85
2 27,173,532.52 27,173,532.52
3 25,160,678.26 52,334,210.78
4 22,561,894.46 74,896,105.24

Rumus 1 Total arus kas 156,450,080

Rata2/tahun 22,350,011
PP
 8

61,440,000
4,800,000
10,200,000

76,440,000

5,500,000

225,000

300,000
150,000
150,000
10,800,000
1,350,000
1,200,000
1,440,000
1,290,000
1,290,000
640,000
2,000,000
20,835,000

8,209,792
34,544,792
41,895,208
 0.540
22,634,677

41,298,154
18,663,476

0.12
5,135,911.51

0.09
3,797,468.70

0.09
3,579,753.18

0.08
3,375,979.60

0.07
2,838,834.44
b
c
URAIAN
1 2 3
INFLOW
1. PRODUKSI LIDAH BUAYA 4,480,000 61,440,000 61,440,000
2. ANAKAN LIDAH BUAYA 4,800,000 4,800,000
3. NILAI SISA
4. PINJAMAN 30,000,000
TOTAL INFLOW 34,480,000 66,240,000 66,240,000
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 1,500,000
B. SALURAN PENGAIRAN 5,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 40,000,000
E. ALAT PERTANIAN 1,000,000
F. BIBIT 10,200,000
G. POMPA AIR 850,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 64,550,000
2. SEWA LAHAN 5,500,000 5,500,000 5,500,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
1) PEMBERSIHAN LAHAN 600,000
2) PEMBUATAN BEDENG 1,050,000
3) PEMBERIAN ABU I 375,000
4) PEMUPUKAN 225,000 225,000 225,000
5) PENANAMAN 300,000
6) PENYIANGAN 300,000 300,000 300,000
7) PEMBERIAN ABU II 150,000 150,000 150,000
8) PENGENDALIAN HPT 150,000 150,000 150,000
B. PANEN 750,000 10,800,000 10,800,000
C. PENGANGKUTAN 450,000 1,350,000 1,350,000
D. SORTASI 75,000 1,200,000 1,200,000
E. PUPUK UREA 1,440,000 1,440,000 1,440,000
F. PUPUK TSP 1,290,000 1,290,000 1,290,000
G. PUPUK KCL 1,290,000 1,290,000 1,290,000
H. PUPUK KANDANG 640,000 640,000 640,000
I. ABU SAWMIL 2,000,000 2,000,000 2,000,000
TOTAL BIAYA PRODUKSI 11,085,000 20,835,000 20,835,000
4. PEMBAYARAN PINJAMAN 8,949,467 8,949,467 8,949,467
5. PAJAK - 7,251,647 7,443,530
TOTAL OUTFLOW 90,084,467 42,536,114 42,727,997
NET BENEFIT (55,604,467) 23,703,886 23,512,003
DISCOUNT FACTOR 15% 0.870 0.756 0.658
PV/TAHUN (48,351,710) 17,923,543 15,459,524
NPV 57,366,917 57,366,917
IRR 45.57%
PV POSITIF 105,718,628
PV NEGATIF (48,351,710)
NET B/C 2.19 setiap 1 kerugian bisnis, akan diperoleh 2,2 manfaat bersih
PV BENEFIT 29,982,609 50,086,957 43,553,875
PV COST 78,334,319 32,163,413 28,094,352
JUMLAH PV BENEFIT 272,957,183
JUMLAH PV COST 215,590,266
GROSS B/C 1.27 Setiap 1 rupiah biaya menghasilkan benefit sebesar 1.35
PAYBACK PERIOD (PP) 3.83 Tahun
3 tahun 10 bulan 9.96 bulan
RUMUS IRR IRR=i1 + NPV1 x (i2-i1)
NPV1-NPV2

DISCOUNT FACTOR 30% 0.77 0.59 0.46

NPV/TAHUN (42,772,666.92) 14,025,968.05 10,701,867.55
NPV 17,926,569.20

DISCOUNT FACTOR 35% 0.74 0.55 0.41

NPV/TAHUN (41,188,494.07) 13,006,247.46 9,556,268.05
NPV 10,562,199.64

DISCOUNT FACTOR 36% 0.74 0.54 0.40

NPV/TAHUN (40,885,637.50) 12,815,682.31 9,347,014.22
NPV 9,305,665.03

DISCOUNT FACTOR 37% 0.73 0.53 0.39

NPV/TAHUN (40,587,202.19) 12,629,274.87 9,143,825.45
NPV 8,111,781.40

DISCOUNT FACTOR 40% 0.71 0.51 0.36

NPV/TAHUN (39,717,476.43) 12,093,819.39 8,568,514.21
NPV 4,871,868.50

IRR (8% dan 40%) 43.0% IRR=i1 + NPV1 x (i2-i1)

IRR (30% dan 40%) 43.73% NPV1-NPV2
IRR (35% dan 40%) 44.28%
IRR (36% dan 40%) 44.40%
IRR (36% dan 37%) 43.79%
Rumus Payback Period PP=n+(a-b)/(c-b)x1 tahun
n = tahun berakhir arus kas belum dapat menutup investasi
a = investasi
b = jumlah kumulatif arus kas tahun ke-n
c = jumlah kumulatif arus kas tahun n+1
 4 5 6 7 8

61,440,000 61,440,000 61,440,000 61,440,000 61,440,000

4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
10,200,000

66,240,000 66,240,000 66,240,000 66,240,000 76,440,000

1,000,000 1,000,000
850,000

1,000,000 850,000 1,000,000

5,500,000 5,500,000 5,500,000 5,500,000 5,500,000

225,000 225,000 225,000 225,000 225,000

300,000 300,000 300,000 300,000 300,000

150,000 150,000 150,000 150,000 150,000
150,000 150,000 150,000 150,000 150,000
10,800,000 10,800,000 10,800,000 10,800,000 10,800,000
1,350,000 1,350,000 1,350,000 1,350,000 1,350,000
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
1,440,000 1,440,000 1,440,000 1,440,000 1,440,000
1,290,000 1,290,000 1,290,000 1,290,000 1,290,000
1,290,000 1,290,000 1,290,000 1,290,000 1,290,000
640,000 640,000 640,000 640,000 640,000
2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
20,835,000 20,835,000 20,835,000 20,835,000 20,835,000

7,664,196 7,917,961 8,209,792 8,209,792 8,209,792

34,999,196 34,252,961 35,394,792 35,544,792 34,544,792
31,240,804 31,987,039 30,845,208 30,695,208 41,895,208
 0.572 0.497 0.432 0.376 0.327
17,862,031 15,903,212 13,335,235 11,539,466 13,695,618

kan diperoleh 2,2 manfaat bersih

37,872,935 32,932,987 28,637,380 24,902,070 24,988,372
20,010,904 17,029,775 15,302,145 13,362,604 11,292,754

ghasilkan benefit sebesar 1.35

0.35 0.27 0.21 0.16 0.12

10,938,273.87 8,615,039.60 6,390,393.32 4,891,782.22 5,135,911.51

0.30 0.22 0.17 0.12 0.09

9,405,613.49 7,133,541.59 5,095,479.89 3,756,074.53 3,797,468.70

0.29 0.21 0.16 0.12 0.09

9,132,014.00 6,875,107.58 4,874,771.38 3,566,959.86 3,579,753.18

0.28 0.21 0.15 0.11 0.08

8,868,290.96 6,627,827.61 4,665,135.91 3,388,649.19 3,375,979.60

0.26 0.19 0.13 0.09 0.07

8,132,237.61 5,947,491.93 4,096,561.59 2,911,885.75 2,838,834.44

1 + NPV1 x (i2-i1)
 a n
Tahun Investasi Arus kas Arus kas kumulatif
1 70,976,851.85
2 27,173,532.52 27,173,532.52
3 25,160,678.26 52,334,210.78 b
4 22,561,894.46 74,896,105.24 c

Rumus 1 Total arus kas 105,718,628

Rata2/tahun 15,102,661
PP
Perhitungan Pembayaran Kredit
Pinjaman
Jangka waktu pengembakian
Tingkat suku bunga
Capital Recovery Factor
Angsuran kredit per tahun
Rumus Perhitungan Angsuran Kredit Dengan Annuity (nilai Angsuran Tetap)
Angsuran per Tahun
Tabel Pembayaran Angsuran Pinjaman
TAHUN POKOK PINJAMAN BIAYA BUNGA
30000000 1 4,449,467 4,500,000
5 2 5,116,887 3,832,580
15% 3 5,884,420 3,065,047
0.29831555246 4 6,767,083 2,182,384
8,949,467 5 7,782,146 1,167,321
Pinjaman x (interest x (1+interest)^periode)
{(1+interest)^periode-1}
TOTAL ANGSURAN SISA POKOK PINJAMAN
8,949,467 25,550,533
8,949,467 20,433,646
8,949,467 14,549,226
8,949,467 7,782,143
8,949,467 (3) harusnya 0
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUDAYA

URAIAN 1 2 3

PENERIMAAN
1. PRODUKSI LIDAH BUAYA Rp 4,480,000 Rp 61,440,000 Rp 61,440,000
2. ANAKAN LIDAH BUAYA Rp 4,800,000 Rp 4,800,000
TOTAL PENERIMAAN Rp 4,480,000 Rp 66,240,000 Rp 66,240,000
BIAYA VARIABEL
A. UPAH TENAGA KERJA
1) PEMBERSIHAN LAHAN Rp 600,000
2) PEMBUATAN BEDENG Rp 1,050,000
3) PEMBERIAN ABU I Rp 375,000
4) PEMUPUKAN Rp 225,000 Rp 225,000 Rp 225,000
5) PENANAMAN Rp 300,000
6) PENYIANGAN Rp 300,000 Rp 300,000 Rp 300,000
7) PEMBERIAN ABU II Rp 150,000 Rp 150,000 Rp 150,000
8) PENGENDALIAN HPT Rp 150,000 Rp 150,000 Rp 150,000
B. PANEN Rp 750,000 Rp 10,800,000 Rp 10,800,000
C. PENGANGKUTAN Rp 450,000 Rp 1,350,000 Rp 1,350,000
D. SORTASI Rp 75,000 Rp 1,200,000 Rp 1,200,000
E. PUPUK UREA Rp 1,440,000 Rp 1,440,000 Rp 1,440,000
F. PUPUK TSP Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
G. PUPUK KCL Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
H. PUPUK KANDANG Rp 640,000 Rp 640,000 Rp 640,000
I. ABU SAWMIL Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
TOTAL BIAYA VARIABEL Rp 11,085,000 Rp 20,835,000 Rp 20,835,000
LABA KOTOR (MARGIN CONTRIBUSI) -Rp 6,605,000 Rp 45,405,000 Rp 45,405,000
BIAYA TETAP
A. SEWA LAHAN Rp 5,500,000 Rp 5,500,000 Rp 5,500,000
B. PENYUSUTAN ALAT INVESTASI Rp 7,065,833 Rp 7,065,833 Rp 7,065,833
TOTAL BIAYA TETAP Rp 12,565,833 Rp 12,565,833 Rp 12,565,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -Rp 19,170,833 Rp 32,839,167 Rp 32,839,167
BIAYA BUNGA 4,500,000 3,832,580 3,065,047
LABA BERSIH SEBELUM PAJAK -Rp 23,670,833 Rp 29,006,587 Rp 29,774,120
PAJAK 25% (PAJAK PENDAPATAN USAHA) 0 Rp 7,251,647 Rp 7,443,530
LABA BERSIH SETELAH PAJAK -Rp 23,670,833 Rp 21,754,940 Rp 22,330,590

BIAYA TETAP TOTAL

HARGA JUAL
 4 5 6 7 8

Rp 61,440,000 Rp 61,440,000 Rp 61,440,000 Rp 61,440,000 Rp 61,440,000

Rp 4,800,000 Rp 4,800,000 Rp 4,800,000 Rp 4,800,000 Rp 4,800,000
Rp 66,240,000 Rp 66,240,000 Rp 66,240,000 Rp 66,240,000 Rp 66,240,000

Rp 225,000 Rp 225,000 Rp 225,000 Rp 225,000 Rp 225,000

Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000

Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Rp 10,800,000 Rp 10,800,000 Rp 10,800,000 Rp 10,800,000 Rp 10,800,000
Rp 1,350,000 Rp 1,350,000 Rp 1,350,000 Rp 1,350,000 Rp 1,350,000
Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Rp 1,440,000 Rp 1,440,000 Rp 1,440,000 Rp 1,440,000 Rp 1,440,000
Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
Rp 640,000 Rp 640,000 Rp 640,000 Rp 640,000 Rp 640,000
Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
Rp 20,835,000 Rp 20,835,000 Rp 20,835,000 Rp 20,835,000 Rp 20,835,000
Rp 45,405,000 Rp 45,405,000 Rp 45,405,000 Rp 45,405,000 Rp 45,405,000

Rp 5,500,000 Rp 5,500,000 Rp 5,500,000 Rp 5,500,000 Rp 5,500,000

Rp 7,065,833 Rp 7,065,833 Rp 7,065,833 Rp 7,065,833 Rp 7,065,833
Rp 12,565,833 Rp 12,565,833 Rp 12,565,833 Rp 12,565,833 Rp 12,565,833
Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167
2,182,384 1,167,322
Rp 30,656,783 Rp 31,671,845 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167
Rp 7,664,196 Rp 7,917,961 Rp 8,209,792 Rp 8,209,792 Rp 8,209,792
Rp 22,992,587 Rp 23,753,884 Rp 24,629,375 Rp 24,629,375 Rp 24,629,375
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUDAYA

URAIAN 1 2 3

PENERIMAAN
1. PRODUKSI LIDAH BUAYA Rp 4,480,000 Rp 61,440,000 Rp 61,440,000
2. ANAKAN LIDAH BUAYA Rp 4,800,000 Rp 4,800,000
TOTAL PENERIMAAN Rp 4,480,000 Rp 66,240,000 Rp 66,240,000
BIAYA VARIABEL
A. UPAH TENAGA KERJA
1) PEMBERSIHAN LAHAN Rp 600,000
2) PEMBUATAN BEDENG Rp 1,050,000
3) PEMBERIAN ABU I Rp 375,000
4) PEMUPUKAN Rp 225,000 Rp 225,000 Rp 225,000
5) PENANAMAN Rp 300,000
6) PENYIANGAN Rp 300,000 Rp 300,000 Rp 300,000
7) PEMBERIAN ABU II Rp 150,000 Rp 150,000 Rp 150,000
8) PENGENDALIAN HPT Rp 150,000 Rp 150,000 Rp 150,000
B. PANEN Rp 750,000 Rp 10,800,000 Rp 10,800,000
C. PENGANGKUTAN Rp 450,000 Rp 1,350,000 Rp 1,350,000
D. SORTASI Rp 75,000 Rp 1,200,000 Rp 1,200,000
E. PUPUK UREA Rp 1,440,000 Rp 1,440,000 Rp 1,440,000
F. PUPUK TSP Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
G. PUPUK KCL Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
H. PUPUK KANDANG Rp 640,000 Rp 640,000 Rp 640,000
I. ABU SAWMIL Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
TOTAL BIAYA VARIABEL Rp 11,085,000 Rp 20,835,000 Rp 20,835,000
LABA KOTOR (MARGIN CONTRIBUSI) -Rp 6,605,000 Rp 45,405,000 Rp 45,405,000
BIAYA TETAP
A. SEWA LAHAN Rp 5,500,000 Rp 5,500,000 Rp 5,500,000
B. PENYUSUTAN ALAT INVESTASI Rp 7,065,833 Rp 7,065,833 Rp 7,065,833
TOTAL BIAYA TETAP Rp 12,565,833 Rp 12,565,833 Rp 12,565,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -Rp 19,170,833 Rp 32,839,167 Rp 32,839,167
BIAYA BUNGA 0 0 0
LABA BERSIH SEBELUM PAJAK -Rp 19,170,833 Rp 32,839,167 Rp 32,839,167
PAJAK 25% (PAJAK PENDAPATAN USAHA) 0 Rp 8,209,792 Rp 8,209,792
LABA BERSIH SETELAH PAJAK -Rp 19,170,833 Rp 24,629,375 Rp 24,629,375

BIAYA TETAP TOTAL

HARGA JUAL
 4 5 6 7 8

Rp 61,440,000 Rp 61,440,000 Rp 61,440,000 Rp 61,440,000 Rp 61,440,000

Rp 4,800,000 Rp 4,800,000 Rp 4,800,000 Rp 4,800,000 Rp 4,800,000
Rp 66,240,000 Rp 66,240,000 Rp 66,240,000 Rp 66,240,000 Rp 66,240,000

Rp 225,000 Rp 225,000 Rp 225,000 Rp 225,000 Rp 225,000

Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000

Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000 Rp 150,000
Rp 10,800,000 Rp 10,800,000 Rp 10,800,000 Rp 10,800,000 Rp 10,800,000
Rp 1,350,000 Rp 1,350,000 Rp 1,350,000 Rp 1,350,000 Rp 1,350,000
Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Rp 1,440,000 Rp 1,440,000 Rp 1,440,000 Rp 1,440,000 Rp 1,440,000
Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000 Rp 1,290,000
Rp 640,000 Rp 640,000 Rp 640,000 Rp 640,000 Rp 640,000
Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
Rp 20,835,000 Rp 20,835,000 Rp 20,835,000 Rp 20,835,000 Rp 20,835,000
Rp 45,405,000 Rp 45,405,000 Rp 45,405,000 Rp 45,405,000 Rp 45,405,000

Rp 5,500,000 Rp 5,500,000 Rp 5,500,000 Rp 5,500,000 Rp 5,500,000

Rp 7,065,833 Rp 7,065,833 Rp 7,065,833 Rp 7,065,833 Rp 7,065,833
Rp 12,565,833 Rp 12,565,833 Rp 12,565,833 Rp 12,565,833 Rp 12,565,833
Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167
0 0 0 0 0
Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167 Rp 32,839,167
Rp 8,209,792 Rp 8,209,792 Rp 8,209,792 Rp 8,209,792 Rp 8,209,792
Rp 24,629,375 Rp 24,629,375 Rp 24,629,375 Rp 24,629,375 Rp 24,629,375
PERHITUNGAN PENYUSUTAN PER TAHUN DARI INVESTASI

JENIS INVESTASI NILAI BELI UMUR PAKAI (TAHUN) PENYUSUTAN/TAHUN

A. PEMBUATAN SUMUR Rp 1,500,000 8 Rp 187,500
B. SALURAN PENGAIRAN Rp 5,000,000 8 Rp 625,000
C. GUDANG Rp 5,000,000 8 Rp 625,000
D. KENDARAAN OPERASIONAL Rp 40,000,000 8 Rp 3,750,000
E. ALAT PERTANIAN Rp 1,000,000 3 Rp 333,333
F. BIBIT Rp 10,200,000 8 Rp 1,275,000
G. POMPA AIR Rp 850,000 5 Rp 170,000
H. TIMBANGAN Rp 1,000,000 8 Rp 100,000
TOTAL Rp 64,550,000 Rp 7,065,833

Rumus perhitungan penyusutan dengan Metode Garis Lurus :

Depresiasi/tahun = (Nilai Beli-Nilai Sisa)/Umur Pakai

NILAI SISA
0
0
0
Rp 10,000,000
0
0
0
Rp 200,000
Rp 10,200,000