750.00 750.

000 % BB
9,000.00 80 250 Tuna 43.200 237.500 280.700 0.3 24
100 Cakalang 95.000 95.000 0.4 32
100 tongkol 95.000 95.000 0.2 16
50 kuwe 47.500 47.500 0.1 8
70 kakap mer 0.000 66.500 66.500
50 kerapu 0.000 47.500 47.500
50 Gurita 47.500 47.500

80 670 43.200 636.500 679.700

A B C D
0.3 0.4 0.2 0.1
150 150 150 150
45 60 30 15
PROD INVESTOR NELAYAN
12.96 150 180
17.28 100
8.64 100
4.32 50
70
50
50 29,000,000.00

150 600 26.8

20.00

10
No. Komponen Investasi Satuan Unit Harga/Unit Total Harga

I. BIDANG USAHA PABRIK ES BALOK

1 Lahan m2 700 Disedikan oleh Pemkab

2 Persiapan dan Perizinan paket 1 25,000,000 25,000,000
3 Bangunan Pabrik Es m 2
500 3,000,000 1,500,000,000
4 Instalasi Listrik paket 1 25.000.000 #VALUE!
5 Sanitasi dan Halaman paket 200 500,000 100,000,000
6 Tandon Air paket 1 100.000.000 #VALUE!
7 Mesin dan Perlengkapan Es Balok paket 1 2.200.000.000 #VALUE!
8 Mesin dan Perlengkapan Ruang Penyimpanan paket 1 200.000.000 #VALUE!
9 Genset 100 KVA dan Rumah Genset paket 1 300.000.000 #VALUE!
10 Pengadaan dan Instalasi paket 1 50.000.000 #VALUE!
11 Perlengkapan Kantor paket 1 50,000,000 50,000,000
12 Kendaraan Inventaris Kantor Pick up unit 1 180,000,000 180,000,000
13 Kendaraan Inventaris Kantor Roda 2 unit 2 25.000.000 #VALUE!
Sub Jumlah 4,780,000,000
II. BIDANG USAHA UPI TERPADU
A. Fasilitas Darat
1 Lahan m2 3000 Disedikan oleh Pemkab
2 Persiapan dan Perizinan paket 1 50.000.000 #VALUE!
3 Bangunan Ruang Produksi m 2
1500 4.000.000 #VALUE!

4 Bangunan Fasilitas Pendukung m2 500 3,000,000 1,500,000,000

5 Instalasi Listrik paket 1 30.000.000 #VALUE!

6 Sanitasi dan Halaman m 2
1000 500,000 500,000,000

7 Tandon Air (Kapasitas 150 Kl dan 5 Kl) paket 1 150.000.000 #VALUE!

8 Mesin dan Perlengkapan Pengolahan Ikan paket 1 1,000,000,000 1,000,000,000

9 ABF-1 Kapasitas 5 Ton paket 1 200.000.000 #VALUE!
10 ABF-2 Kapasitas 10 Ton paket 1 300.000.000 #VALUE!
11 ABF-3 Kapasitas 15 Ton paket 1 400.000.000 #VALUE!
12 Chilling Room Kapasitas 15 Ton paket 2 400.000.000 #VALUE!
13 Cold-storage -1 Kapasitas 50 Ton paket 1 750.000.000 #VALUE!
14 Cold-storage -2 Kapasitas 250 Ton paket 1 2,000,000,000 2,000,000,000
15 Genset 130 KVA dan Rumah Genset paket 1 320.000.000 #VALUE!
16 Pengadaan dan Instalasi paket 1 50.000.000 #VALUE!
17 Perlengkapan Kantor paket 1 100.000.000 #VALUE!
18 Kendaraan Inventaris Kantor Roda 4 unit 1 300.000.000 #VALUE!
19 Kendaraan Inventaris Kantor Roda 2 unit 2 25.000.000 #VALUE!
Sub Total A 14,500,000,000
B. Fasilitas Laut -
1 Armada Penangkapan (Kapal 29 GT lengkap dengan alat t unit 15 1,450,000,000 21,750,000,000
2 Armada Induk Pengumpul 100 GT dilengkapi dengan ABF unit 1 7,500,000,000 7,500,000,000
 Sub Total B 29,250,000,000
Sub Total II 43,750,000,000
Jumlah I+II 48,530,000,000
III. BIDANG USAHA PENGOLAHAN RUMPUT LAUT
1 Lahan m2 2500 Disedikan oleh Pemkab
2 Persiapan dan Perizinan paket 1 25.000.000 #VALUE!
3 Bangunan Pabrik Pengolahan Rumput Laut m 2
1500 3,400,000 5,100,000,000
4 Bangunan Fasilitas Pendukung m 2
500 3,000,000 1,500,000,000
5 Instalasi Listrik paket 1 15.000.000 #VALUE!
6 Sanitasi dan Halaman m 2
500 500,000 250,000,000
7 Tandon air berkapasitas 25.000 l dan Instalasi Air Bersih paket 1 50.000.000 #VALUE!
8 Mesin dan Perlengkapan Pengolahan Karagenan paket 1 4.200.000.000 #VALUE!
9 Mesin dan Perlengkapan Pengolahan Agar-agar paket 1 3.500.000.000 #VALUE!
10 Genset 100 KVA dan Rumah Genset paket 1 300.000.000 #VALUE!
11 Perlengkapan Gudang Penyimpanan Produk paket 2 200.000.000 #VALUE!
12 Pengadaan dan Instalasi paket 2 30.000.000 #VALUE!
14 Perlengkapan Kantor paket 1 100.000.000 #VALUE!
15 Kendaraan Inventaris Kantor Roda 4 unit 1 300.000.000 #VALUE!
16 Kendaraan Inventaris Kantor Roda 2 unit 2 25.000.000 #VALUE!
Sub Jumlah III 15,850,000,000
JUMLAH BIAYA INVESTASI 66.250.000.000
 Umur Nilai Sisa
No. Uraian Ekonomi Nilai Awal (Rp)
(Tahun) % Rp

1. Persiapan dan Perizinan 5 75,000,000 0 -

2. Bangunan 10 9,000,000,000 20 1,800,000,000
3. Sanitasi dan Halaman 5 600,000,000 0 -
4. Kapal dan Perlengkapannya 10 29,250,000,000 20 5,850,000,000
5. Mesin dan Perlengkapan Produksi 10 7,850,000,000 20 1,570,000,000
6. Instalasi Listrik 5 155,000,000 0 -
7. Tandon Air 5 250,000,000 20 50,000,000
8. Genset 10 620,000,000 20 124,000,000
9. Perlengkapan Kantor 5 150,000,000 20 30,000,000
10. Kendaraan Inventaris Kantor Roda 4 10 480,000,000 20 96,000,000
11. Kendaraan Inventaris Kantor Roda 2 5 100,000,000 20 20,000,000

48,530,000,000 9,540,000,000

No. Asumsi Satuan JUmlah

1. Periode proyek Tahun 5
2. Bulan kerja Bulan 12
3. Hari kerja dalam sebulan Hari 25
4. Tingkat Diskonto % 12
6. Jaminan Langganan PLN Industri I-2 daya > 14 kVARp/VA
s.d 200 kVA 154

5. Output Produksi Es Balok 25 Kg Balok/Bulan 60,000

6. Harga Es Balok Rp./Balok 15,000

7. Kebutuhan Air Bahan Baku Es Balok Kilo Liter 1,625

8. Harga Air Rp./Kiloliter 12,500

Output Produksi Ikan Beku

a. Ikan tuna beku Ton/Bulan 237.5
b. Ikan cakalang beku Ton/Bulan 95
c. Ikan tongkol beku Ton/Bulan 95
d. Ikan kuwe beku Ton/Bulan 47.5
e. Ikan kakap merah beku Ton/Bulan 66.5
f. Ikan kerapu beku Ton/Bulan 47.5
g. Gurita beku Ton/Bulan 47.5
8. Harga Produk Ikan Beku
a. Ikan tuna beku Rp./Kg 55,000
b. Ikan cakalang beku Rp./Kg 15,000
c. Ikan tongkol beku Rp./Kg 10,000
d. Ikan kuwe beku Rp./Kg 30,000
e. Ikan kakap merah beku Rp./Kg 35,000
f. Ikan kerapu beku Rp./Kg 50,000
g. Gurita beku Rp./Kg 60,000
9. Kebutuhan Bahan Baku Ikan Beku
a. Ikan tuna ≥4 Kg Ton/Bulan 250
b. Ikan cakalang Ton/Bulan 100
c. Ikan tongkol Ton/Bulan 100
d. Ikan kuwe Ton/Bulan 50
e. Ikan kakap merah Ton/Bulan 70
f. Ikan kerapu Ton/Bulan 50
g. Gurita Ton/Bulan 50
10 Harga Pembelian Bahan Baku Ikan Beku
a. Ikan tuna ≥4 Kg Rp./Kg 50,000
b. Ikan cakalang Rp./Kg 10,000
c. Ikan tongkol Rp./Kg 6,000
d. Ikan kuwe Rp./Kg 25,000
e. Ikan kakap merah Rp./Kg 30,000
f. Ikan kerapu Rp./Kg 40,000
g. Gurita Rp./Kg 50,000
11. Output Produksi Tuna Loin Ton/Bulan 43.2
a. Tuna loin grade A Ton/Bulan 12.96
b. Tuna loin grade B Ton/Bulan 17.28
c. Tuna loin grade C Ton/Bulan 8.64
d. Tuna loin grade D Ton/Bulan 4.32
12. Harga Produk Tuna Loin
a. Tuna loin grade A Rp./Kg 100,000
b. Tuna loin grade B Rp./Kg 80,000
c. Tuna loin grade C Rp./Kg 60,000
d. Tuna loin grade D Rp./Kg 50,000
13 Kebutuhan Bahan Baku Tuna Loin
a. Tuna grade A Ton/Bulan 24
b. Tuna grade B Ton/Bulan 32
c. Tuna grade C Ton/Bulan 16
d. Tuna grade D Ton/Bulan 8
14. Harga Pembelian Bahan Baku Tuna Loin
a. Tuna grade A Rp./Kg 50,000
b. Tuna grade B Rp./Kg 40,000
c. Tuna grade C Rp./Kg 30,000
d. Tuna grade D Rp./Kg 20,000
 Beban Penyusutan (Rp)
Nilai Akhir Tahun
ke-5
Per Tahun Per Bulan No.

15,000,000 1,250,000 - I.
720,000,000 60,000,000 5,400,000,000 A.
120,000,000 10,000,000 - 1
2,340,000,000 195,000,000 17,550,000,000 2.
628,000,000 52,333,333 4,710,000,000 3.
31,000,000 2,583,333 - 4.
40,000,000 3,333,333 50,000,000 5.
49,600,000 4,133,333 372,000,000 6.
24,000,000 2,000,000 30,000,000 7.
38,400,000 3,200,000 288,000,000 8.
16,000,000 1,333,333 20,000,000 9.

4,022,000,000 335,166,667 28,420,000,000 10.

11.
12.
13.
14.
15.
15.
16.

17.

18.
19.

B.
1.
2.
3.
4.
5.
6.
7.
8.

C.
1.

I.
A.
 1.
2.

3.

B.

C.

D.

1500 18,000
60000 720,000
 Total Biaya per
Komponen Biaya Satuan Unit Biaya/Unit (Rp)
Total Biaya per Bulan (Rp) Tahun (Rp)

BIAYA TETAP
TENAGA KERJA TETAP
Direktur Utama Orang 1 12,500,000 12,500,000 150,000,000
Manajer Keuangan Orang 1 7,500,000 7,500,000 90,000,000
Manajer Umum dan SDM Orang 1 7,500,000 7,500,000 90,000,000
Manajer Pemasaran dan Logistik Orang 1 7,500,000 7,500,000 90,000,000
Manajer QC dan Laboratorium Orang 1 7,500,000 7,500,000 90,000,000
Staf Orang 8 4,000,000 32,000,000 384,000,000
Seckuriti Orang 3 3,500,000 10,500,000 126,000,000
Officeboy Orang 2 3,000,000 6,000,000 72,000,000
Driver Orang 2 3,000,000 6,000,000 72,000,000
Manajer Produksi Es Balok Orang 1 7,500,000 7,500,000 90,000,000
Supervisor Produksi Es Balok Orang 3 5,000,000 15,000,000 180,000,000
Teknisi Produksi Es Balok Orang 3 5,000,000 15,000,000 180,000,000
Manajer Produksi Ikan Beku Orang 1 10,000,000 10,000,000 120,000,000
Supervisor & QC Ikan Beku Orang 3 6,000,000 18,000,000 216,000,000
Manajer Produksi Tuna Loin Orang 1 10,000,000 10,000,000 120,000,000
Supervisor & QC Tuna Loin Orang 3 6,000,000 18,000,000 216,000,000
Kapten Kapal Carrier Orang 1 7,500,000 7,500,000 90,000,000

ABK Kapal Carrier Orang 6 3,000,000 18,000,000 216,000,000

Kapten Kapal Penangkap Ikan Orang 1 7,500,000 7,500,000 90,000,000

ABK Kapal Penangkap Ikan Orang 90 3,000,000 270,000,000 3,240,000,000

Sub Total A 493,500,000 5,922,000,000

OVERHEAD - -
Overhead Kantor Paket 1 1,000,000 1,000,000 12,000,000
Jaminan Listrik Pabrik Es KVA 250 145,000 36,250,000 435,000,000
Jaminan Listrik UPI Terpadu KVA 200 145,000 29,000,000 348,000,000
Listrik Kantor Paket 1 1,000,000 1,000,000 12,000,000
BBM Cadangan Liter 1,000 18,000 18,000,000 216,000,000
Pemeliharaan Bangunan Paket 1 1,000,000 1,000,000 12,000,000
Pemeliharaan Mesin dan Alat Produksi Paket 1 5,000,000 5,000,000 60,000,000
Pemeliharaan Kapal, Mesin dan Alat Kapal Paket 1 10,000,000 10,000,000 120,000,000
Sub Total B 101,250,000 1,215,000,000
PENYUSUTAN - -
Beban Penyusutan Paket 1 335,166,667 335,166,667 4,022,000,000
Sub Total C 335,166,667 4,022,000,000
JUMLAH BIAYA TETAP 929,916,667 11,159,000,000
BIAYA VARIABEL - -
BAHAN BAKU - -
Air untuk Es Balok Kilo Liter 1,625 12,500 20,312,500 243,750,000
Ikan untuk Ikan Beku - -
a. Ikan tuna ≥4 Kg Ton 250 50,000,000 12,500,000,000 150,000,000,000
b. Ikan cakalang Ton 100 10,000,000 1,000,000,000 12,000,000,000
c. Ikan tongkol Ton 100 6,000,000 600,000,000 7,200,000,000
d. Ikan kuwe Ton 50 25,000,000 1,250,000,000 15,000,000,000
e. Ikan kakap merah Ton 70 30,000,000 2,100,000,000 25,200,000,000
f. Ikan kerapu Ton 50 40,000,000 2,000,000,000 24,000,000,000
g. Gurita Ton 50 50,000,000 2,500,000,000 30,000,000,000
Ikan untuk Tuna Loin - -
a. Tuna grade A Ton 24 50,000,000 1,200,000,000 14,400,000,000
b. Tuna grade B Ton 32 40,000,000 1,280,000,000 15,360,000,000
c. Tuna grade C Ton 16 30,000,000 480,000,000 5,760,000,000
d. Tuna grade D Ton 8 20,000,000 160,000,000 1,920,000,000
Sub Jumlah A 25,090,312,500 301,083,750,000
BAHAN PENOLONG - -
Garam Ton 3 5,000,000 15,000,000 180,000,000
Oli Kompresor Liter 60 25,000 1,500,000 18,000,000
Air Bersih Kilo Liter 405 12,500 5,062,500 60,750,000
Es Balok Balok 7,300 15,000 109,500,000 1,314,000,000
131,062,500 1,572,750,000
TENAGA KERJA LANGSUNG
Operator Pabrik Es Orang 6 3,000,000 18,000,000 216,000,000
Operator Produksi Pembekuan Orang 15 3,000,000 45,000,000 540,000,000
Operator Pengemasan & Handling Orang 6 3,000,000 18,000,000 216,000,000
Operator Produksi Tuna Loin Orang 45 3,000,000 135,000,000 1,620,000,000
216,000,000 2,592,000,000
LAIN-LAIN
Biaya Listrik Pabrik Es 250 KVA Kwh 25,000 1,500 37,500,000 450,000,000
Biaya Listrik UPI Terpadu 200 KVA Kwh 20,000 1,500 30,000,000 360,000,000
Transportasi Penjualan Ikan Olahan Ton 679.7 2,500,000 1,699,250,000 20,391,000,000
Perbekalan Kapal Penangkap Ikan Pakt 15 60,000,000 900,000,000 10,800,000,000
Perbekalan Kapal Carrier Paket 1 100,000,000 100,000,000 1,200,000,000

2,766,750,000 33,201,000,000

28,204,125,000 338,449,500,000

29,134,041,667 349,608,500,000
 No. Deskripsi

12,500,000 150,000,000 2 25,000,000 I. Volume Produksi

7,500,000 90,000,000 2 15,000,000 Es Balok

7,500,000 90,000,000 2 15,000,000 Ikan tuna beku

7,500,000 90,000,000 2 15,000,000 Ikan cakalang beku
7,500,000 90,000,000 2 15,000,000 Ikan tongkol beku
32,000,000 384,000,000 2 64,000,000 Ikan kuwe beku
10,500,000 126,000,000 2 21,000,000 Ikan kakap merah beku
6,000,000 72,000,000 2 12,000,000 Ikan kerapu beku
6,000,000 72,000,000 1 6,000,000 Gurita beku
7,500,000 90,000,000 1 7,500,000 Tuna loin grade A
15,000,000 180,000,000 1 15,000,000 Tuna loin grade B
15,000,000 180,000,000 1 15,000,000 Tuna loin grade C
10,000,000 120,000,000 2 20,000,000 Tuna loin grade D
18,000,000 216,000,000 2 36,000,000 Tuna grade A
10,000,000 120,000,000 2 20,000,000 Tuna grade B
18,000,000 216,000,000 2 36,000,000 Tuna grade C
7,500,000 90,000,000 2 15,000,000 Tuna grade D

18,000,000 216,000,000 II. Harga Jual

2 36,000,000
7,500,000 90,000,000 2 15,000,000 Es Balok

270,000,000 3,240,000,000 2 540,000,000 Ikan tuna beku

493,500,000 5,922,000,000 943,500,000 Ikan cakalang beku

Ikan tongkol beku

1,000,000 12,000,000 2 2,000,000 Ikan kuwe beku
36,250,000 435,000,000 1 36,250,000 Ikan kakap merah beku
29,000,000 348,000,000 2 58,000,000 Ikan kerapu beku
1,000,000 12,000,000 2 2,000,000 Gurita beku
18,000,000 216,000,000 1 18,000,000 Tuna loin grade A
1,000,000 12,000,000 0 - Tuna loin grade B
5,000,000 60,000,000 0 - Tuna loin grade C
10,000,000 120,000,000 0 - Tuna loin grade D
101,250,000 1,215,000,000 116,250,000 Tuna grade A
- - Tuna grade B
335,166,667 4,022,000,000 0 - Tuna grade C
335,166,667 4,022,000,000 - Tuna grade D
929,916,667 11,159,000,000 1,059,750,000 III. Nilai Penjualan
Es Balok

Ikan tuna beku

 20,312,500 243,750,000 1 20,312,500 Ikan cakalang beku

- Ikan tongkol beku

10,000,000,000 120,000,000,000 1.6 16,000,000,000 Ikan kuwe beku
800,000,000 9,600,000,000 2 1,600,000,000 Ikan kakap merah beku
480,000,000 5,760,000,000 2 960,000,000 Ikan kerapu beku
1,000,000,000 12,000,000,000 2 2,000,000,000 Gurita beku
1,680,000,000 20,160,000,000 2 3,360,000,000 Tuna loin grade A
1,600,000,000 19,200,000,000 2 3,200,000,000 Tuna loin grade B
2,000,000,000 24,000,000,000 2 4,000,000,000 Tuna loin grade C
- - - Tuna loin grade D
960,000,000 11,520,000,000 1.6 1,536,000,000 Tuna grade A
1,024,000,000 12,288,000,000 1.6 1,638,400,000 Tuna grade B
384,000,000 4,608,000,000 1.6 614,400,000 Tuna grade C
128,000,000 1,536,000,000 1.6 204,800,000 Tuna grade D
20,072,250,000 240,867,000,000 35,133,912,500 Jumlah Penjualan

12,000,000 144,000,000 1 12,000,000

1,500,000 18,000,000 1 1,500,000
4,050,000 48,600,000 1 4,050,000
87,600,000 1,051,200,000 0 -
105,150,000 1,261,800,000 17,550,000

18,000,000 216,000,000 1 18,000,000

36,000,000 432,000,000 2 72,000,000
14,400,000 172,800,000 2 28,800,000
108,000,000 1,296,000,000 2 216,000,000
176,400,000 2,116,800,000 334,800,000

37,500,000 450,000,000 1 37,500,000

24,000,000 288,000,000 2 48,000,000
1,359,400,000 16,312,800,000 2 2,718,800,000
900,000,000 10,800,000,000 2 1,800,000,000
100,000,000 1,200,000,000 2 200,000,000
2,420,900,000 29,050,800,000 4,804,300,000
22,774,700,000 273,296,400,000 40,290,562,500
23,704,616,667 284,455,400,000 41,350,312,500
 Tahun ke
Satuan
1 2 3 4 5

Balok 720,000 720,000 720,000 720,000 720,000 60,000

Ton 2,280.00 2,850 2,850.00 2,850.00 2,850.00 237.50
Ton 912.00 1,140 1,140.00 1,140.00 1,140.00 95.00
Ton 912.00 1,140 1,140.00 1,140.00 1,140.00 95.00
Ton 456.00 570 570.00 570.00 570.00 47.50
Ton 638.40 798 798.00 798.00 798.00 66.50
Ton 456.00 570 570.00 570.00 570.00 47.50
Ton 456.00 570 570.00 570.00 570.00 47.50
Ton 124.42 156 155.52 155.52 155.52 12.96
Ton 165.89 207 207.36 207.36 207.36 17.28
Ton 82.94 104 103.68 103.68 103.68 8.64
Ton 41.47 52 51.84 51.84 51.84 4.32
Ton 540 540 540.00 540.00 540.00 45.00
Ton 720 720 720.00 720.00 720.00 60.00
Ton 360 360 360.00 360.00 360.00 30.00
Ton 180 180 180.00 180.00 180.00 15.00

Rp/Balok 15,000 15,000 15,000 15,000 15,000

Rp/Ton 55,000,000 55,000,000 55,000,000 55,000,000 55,000,000

Rp/Ton 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

Rp/Ton 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

Rp/Ton 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000
Rp/Ton 35,000,000 35,000,000 35,000,000 35,000,000 35,000,000
Rp/Ton 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000
Rp/Ton 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Rp/Ton 100,000,000 100,000,000 100,000,000 100,000,000 100,000,000
Rp/Ton 80,000,000 80,000,000 80,000,000 80,000,000 80,000,000
Rp/Ton 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Rp/Ton 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000
Rp/Ton 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000
Rp/Ton 40,000,000 40,000,000 40,000,000 40,000,000 40,000,000
Rp/Ton 30,000,000 30,000,000 30,000,000 30,000,000 30,000,000
Rp/Ton 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000

Rp. 10,800,000,000 10,800,000,000 10,800,000,000 10,800,000,000 10,800,000,000

Rp. 125,400,000,000 156,750,000,000 156,750,000,000 156,750,000,000 156,750,000,000
Rp. 13,680,000,000 17,100,000,000 17,100,000,000 17,100,000,000 17,100,000,000
Rp. 9,120,000,000 11,400,000,000 11,400,000,000 11,400,000,000 11,400,000,000
Rp. 13,680,000,000 17,100,000,000 17,100,000,000 17,100,000,000 17,100,000,000
Rp. 22,344,000,000 27,930,000,000 27,930,000,000 27,930,000,000 27,930,000,000
Rp. 22,800,000,000 28,500,000,000 28,500,000,000 28,500,000,000 28,500,000,000
Rp. 27,360,000,000 34,200,000,000 34,200,000,000 34,200,000,000 34,200,000,000
Rp. 12,441,600,000 15,552,000,000 15,552,000,000 15,552,000,000 15,552,000,000
Rp. 13,271,040,000 16,588,800,000 16,588,800,000 16,588,800,000 16,588,800,000
Rp. 4,976,640,000 6,220,800,000 6,220,800,000 6,220,800,000 6,220,800,000
Rp. 2,073,600,000 2,592,000,000 2,592,000,000 2,592,000,000 2,592,000,000
Rp. 27,000,000,000 27,000,000,000 27,000,000,000 27,000,000,000 27,000,000,000
Rp. 28,800,000,000 28,800,000,000 28,800,000,000 28,800,000,000 28,800,000,000
Rp. 10,800,000,000 10,800,000,000 10,800,000,000 10,800,000,000 10,800,000,000
Rp. 3,600,000,000 3,600,000,000 3,600,000,000 3,600,000,000 3,600,000,000
Rp 348,146,880,000 414,933,600,000 414,933,600,000 414,933,600,000 414,933,600,000
 0 1 2
I. ARUS KAS MASUK
A. Modal Awal
Modal Investasi 48,530,000,000

Modal Kerja 41,350,312,500

Total Modal Awal 89,880,312,500

Total Penjualan 348,146,880,000 414,933,600,000

Kas Masuk 89,880,312,500 348,146,880,000 414,933,600,000

Neraca Kas Awal 41,350,312,500 93,140,922,500
Kas Tersedia 89,880,312,500 389,497,192,500 508,074,522,500

II. ARUS KAS KELUAR

1. Biaya Investasi 48,530,000,000
2. Biaya Operasi
Biaya Langsung/Variabel
- Bahan Baku 240,867,000,000 301,083,750,000

- Bahan Penolong 1,261,800,000 1,572,750,000

- Tenaga Kerja Langsung 2,116,800,000 2,592,000,000

- Biaya Lain-Lain 29,050,800,000 33,201,000,000

Total Biaya Langsung/Variabel 273,296,400,000 338,449,500,000

Biaya Tidak Langsung/Tetap
- Tenaga Kerja Tidak Langsung 5,922,000,000 5,922,000,000
- Overhead 1,215,000,000 1,215,000,000
Total Biaya Tidak Langsung/Tetap 7,137,000,000 7,137,000,000
Total Biaya Operasi 280,433,400,000 345,586,500,000
3. Beban Penyusutan 4,022,000,000 4,022,000,000
Total Biaya 284,455,400,000 349,608,500,000
EBT 63,691,480,000 65,325,100,000
PPhB (25%) 15,922,870,000 16,331,275,000
EAT 47,768,610,000 48,993,825,000
Arus Kas Keluar 48,530,000,000 296,356,270,000 361,917,775,000
Arus Kas Bersih 41,350,312,500 51,790,610,000 53,015,825,000
Akumulasi Arus Kas Bersih 41,350,312,500 93,140,922,500 146,156,747,500
Nilai Sisa Aset
Nilai Bersih -89,880,312,500 47,768,610,000 48,993,825,000
Faktor Dikonto 0.12 0.8929 0.7972
PV (89,880,312,500) 42,650,544,643 39,057,577,328
Acc PV (89,880,312,500) (47,229,767,857) (8,172,190,529)
IRR 48.67%
Net B/C 1.15 348,146,880,000 414,933,600,000
300,378,270,000 365,939,775,000
47,768,610,000 48,993,825,000
-89,880,312,500 (42,111,702,500) 6,882,122,500
PP 1.8595
 10.3140
9.42

6,278
1 2
Production Yield (Tons) 14400 18000
Price/Tons 8,000 8,000
I. CASH INFLOW
A. Initial Capital
Capital Investment 62,850,000

Working Cabital 23,190,000

Total of Initial Capital 86,040,000

Total Revenue 115,200,000 144,000,000

Cash Inflow 86,040,000 115,200,000 144,000,000

Beginning Cash Balance 23,190,000 59,716,600
Cash Available 86,040,000 138,390,000 203,716,600

II. CASH OUTFLOW

1. Investment Cost 62,850,000
2. Operating Cost
Direct Cost
- Cassava Tubes 0 0

- Starter/Bioactivator 4,800,000 6,000,000

- Direct Labor 2,016,000 2,520,000

- Fuels 768,000 960,000

Total of Direct Cost 7,584,000 9,480,000

Indirect Cost
- Indirect Labor 9,780,000 9,780,000
- Maintenance 780,000 780,000
- Supplies, Utilities and Other 720,000 720,000
Total of Indirect Cost 11,280,000 11,280,000
Total of Operating Cost 18,864,000 20,760,000
3. Depreciation Cost 6,364,000 6,364,000
Total Cost 25,228,000 27,124,000
EBT 89,972,000 116,876,000
Taxes (25%) 22,493,000 29,219,000
EAT 67,479,000 87,657,000
Repayment 17,208,000 17,208,000
Net Earning 50,271,000 70,449,000
Investor Earnings (40%) 20,108,400 28,179,600
Cash Outflow 62,850,000 78,673,400 95,366,600
Net Cash Flow 23,190,000 36,526,600 48,633,400
End Cash Balance 23,190,000 59,716,600 108,350,000
Remaining Asset Value
Net Value -86,040,000 67,479,000 87,657,000
Discount Factor 0.12 0.8929 0.7972
PV (86,040,000) 60,249,107 69,879,624
Acc PV (86,040,000) (25,790,893) 44,088,731
IRR 28.45%
Net B/C 2.64 115,200,000 144,000,000
47,721,000 56,343,000
67,479,000 87,657,000
-86,040,000 (18,561,000) 69,096,000
PP 1.2117 1.9403
6.2832 5.2416
8.496 7.248
 3 4 5

414,933,600,000 414,933,600,000 414,933,600,000

414,933,600,000 414,933,600,000 414,933,600,000
146,156,747,500 199,172,572,500 252,188,397,500
561,090,347,500 614,106,172,500 667,121,997,500

301,083,750,000 301,083,750,000 301,083,750,000

1,572,750,000 1,572,750,000 1,572,750,000
2,592,000,000 2,592,000,000 2,592,000,000
33,201,000,000 33,201,000,000 33,201,000,000
338,449,500,000 338,449,500,000 338,449,500,000

5,922,000,000 5,922,000,000 5,922,000,000

1,215,000,000 1,215,000,000 1,215,000,000
7,137,000,000 7,137,000,000 7,137,000,000
345,586,500,000 345,586,500,000 345,586,500,000
4,022,000,000 4,022,000,000 4,022,000,000
349,608,500,000 349,608,500,000 349,608,500,000
65,325,100,000 65,325,100,000 65,325,100,000
16,331,275,000 16,331,275,000 16,331,275,000
48,993,825,000 48,993,825,000 48,993,825,000
361,917,775,000 361,917,775,000 361,917,775,000
53,015,825,000 53,015,825,000 53,015,825,000
199,172,572,500 252,188,397,500 305,204,222,500
28,420,000,000
48,993,825,000 48,993,825,000 77,413,825,000
0.7118 0.6355 0.5674
34,872,836,900 31,136,461,518 43,926,683,309
26,700,646,370 57,837,107,888 101,763,791,197

414,933,600,000 414,933,600,000 443,353,600,000

365,939,775,000 365,939,775,000 365,939,775,000
48,993,825,000 48,993,825,000 77,413,825,000
55,875,947,500 104,869,772,500 182,283,597,500
 3 4 5
18000 18000 18000
8,000 8,000 8,000

144,000,000 144,000,000 144,000,000

144,000,000 144,000,000 144,000,000
108,350,000 156,983,400 205,616,800
252,350,000 300,983,400 349,616,800

0 0 0
6,000,000 6,000,000 6,000,000
2,520,000 2,520,000 2,520,000
960,000 960,000 960,000
9,480,000 9,480,000 9,480,000

9,780,000 9,780,000 9,780,000

780,000 780,000 780,000
720,000 720,000 720,000
11,280,000 11,280,000 11,280,000
20,760,000 20,760,000 20,760,000
6,364,000 6,364,000 6,364,000
27,124,000 27,124,000 27,124,000
116,876,000 116,876,000 116,876,000
29,219,000 29,219,000 29,219,000
87,657,000 87,657,000 87,657,000
17,208,000 17,208,000 17,208,000
70,449,000 70,449,000 70,449,000
28,179,600 28,179,600 28,179,600
95,366,600 95,366,600 95,366,600
48,633,400 48,633,400 48,633,400
156,983,400 205,616,800 254,250,200
31,005,000
 87,657,000 87,657,000 118,662,000
0.7118 0.6355 0.5674
62,392,521 55,707,608 67,332,006
106,481,252 162,188,860 229,520,866

144,000,000 144,000,000 175,005,000

56,343,000 56,343,000 56,343,000
87,657,000 87,657,000 118,662,000
156,753,000 244,410,000 363,072,000