TABEL HARGA POKOK PENJUALAN KUSEN PI

PT. Kokoh Jaya Meubel

Laporan Harga Pokok Penjualan
per 31 Desember 2023

Persediaan Material Langsung Awal

Pembelian Material Langsung
Persediaan Material Langsung Akhir

Total Pemakaian Material Langsung

Biaya Tenaga Kerja Langsung

Biaya Overhead
Material tak langsung
Biaya pekerja tak langsung
Depresiasi mesin & peralatan
Asuransi
Asuransi Tenaga Kerja Langsung
Asuransi Pekerja Kasar
Asuransi Supervisor
Asuransi Mesin dan Gedung
Konsumsi Listrik
Konsumsi Air
Perawatan
Gedung
Mesin dan Peralatan
Packaging
Pajak Bumi Bangunan
Total Biaya Overhead
Total Biaya Manufaktur
WIP Awal
(WIP Akhir)
Harga Pokok Produksi
Inventori Awal
(Inventori Akhir)
Harga Pokok Penjualan

Harga Pokok Penjualan Per Produk

HPP
Keuntungan (20% HPP) 20%
PPN (11%) 11%
Total Penjualan

Harga jual per produk Kusen Pintu

TABEL HARGA POKOK PENJUALAN MEJA

PT. Kokoh Jaya Meubel
 Laporan Harga Pokok Penjualan
per 31 Desember 2023

Persediaan Material Langsung Awal

Pembelian Material Langsung
Persediaan Material Langsung Akhir

Total Pemakaian Material Langsung

Biaya Tenaga Kerja Langsung

Biaya Overhead
Material tak langsung
Biaya pekerja tak langsung
Depresiasi mesin & peralatan
Asuransi
Asuransi Tenaga Kerja Langsung
Asuransi Pekerja Kasar
Asuransi Supervisor
Asuransi Mesin dan Gedung
Konsumsi Listrik
Konsumsi Air
Perawatan
Gedung
Mesin dan Peralatan
Packaging
Pajak Bumi Bangunan
Total Biaya Overhead
Total Biaya Manufaktur
WIP Awal
(WIP Akhir)
Harga Pokok Produksi
Inventori Awal
(Inventori Akhir)
Harga Pokok Penjualan

Harga Pokok Penjualan Per Produk

HPP
Keuntungan (20% HPP) 20%
PPN (11%) 11%
Total Penjualan

Harga jual per produk E-575

TABEL HARGA POKOK PENJUALAN KURSI

PT. Kokoh Jaya Meubel
Laporan Harga Pokok Penjualan
per 31 Desember 2023

Persediaan Material Langsung Awal

Pembelian Material Langsung
Persediaan Material Langsung Akhir

Total Pemakaian Material Langsung

Biaya Tenaga Kerja Langsung

Biaya Overhead
Material tak langsung
Biaya pekerja tak langsung
Depresiasi mesin & peralatan
Asuransi
Asuransi Tenaga Kerja Langsung
Asuransi Pekerja Kasar
Asuransi Supervisor
Asuransi Mesin dan Gedung
Konsumsi Listrik
Konsumsi Air
Perawatan
Gedung
Mesin dan Peralatan
Packaging
Pajak Bumi Bangunan
Total Biaya Overhead
Total Biaya Manufaktur
WIP Awal
(WIP Akhir)
Harga Pokok Produksi
Inventori Awal
(Inventori Akhir)
Harga Pokok Penjualan

Harga Pokok Penjualan Per Produk

HPP
Keuntungan (20% HPP) 20%
PPN (11%) 11%
Total Penjualan

Harga jual per produk E-373

UALAN KUSEN PINTU
ubel
enjualan
023
UNIT PRODUKSI / BULAN
Rp -
Rp 85,365,000.00 No
Rp - 1
2
Rp 85,365,000.00 3
TOTAL
Rp 72,000,000.00

Rp 3,240,000.00
Rp 2,250,000.00
Rp 3,599,004.00

Rp 1,075,200,000.00
Rp 36,000,000.00
Rp 3,043,560,000.00
Rp 256,000,000.00
Rp 2,869,000.00
Rp 1,994,110.00

Rp 2,664,000.00
Rp 3,415,000.00
Rp 7,192,775.00
Rp 114,996,000.00
Rp 4,552,979,889.00
Rp 4,710,344,889.00
Rp -
Rp -
Rp -

Rp 4,710,344,889.00

Per Produk

Rp 4,710,344,889.00
Rp 942,068,977.80
Rp 621,765,525.35
Rp 6,274,179,392.15

Rp 1,742,827.61 Rp 1,308,429.14

ENJUALAN MEJA
ubel
enjualan
023

Rp -
Rp 420,000,000.00
Rp -

Rp 420,000,000.00

Rp 360,000,000.00

Rp 3,800,000.00
Rp 2,800,000.00
Rp 1,639,000.00

Rp 1,075,200,000.00
Rp 36,000,000.00
Rp 3,043,560,000.00
Rp 256,000,000.00
Rp 4,728,000.00
Rp 3,652,108.00

Rp 5,256,000.00
Rp 2,700,000.00
Rp 7,192,775.00
Rp 114,996,000.00
Rp 4,557,523,883.00
Rp 5,337,523,883.00

Rp -

Rp 5,337,523,883.00

Per Produk

Rp 5,337,523,883.00
Rp 1,067,504,776.60
Rp 1,654,632,403.73
Rp 8,059,661,063.33

Rp 3,358,192.11 Rp 2,223,968.28

ENJUALAN KURSI
ubel
enjualan
023

Rp -
Rp 98,400,000.00
 Rp -

Rp 98,400,000.00

Rp 120,000,000.00

Rp 3,758,500.00
Rp 1,450,750.00
Rp 2,700,000.00

Rp 1,075,200,000.00
Rp 36,000,000.00
Rp 3,043,560,000.00
Rp 256,000,000.00
Rp 4,728,000.00
Rp 2,656,210.00

Rp 5,256,000.00
Rp 5,628,000.00
Rp 7,192,775.00
Rp 114,996,000.00
Rp 4,559,126,235.00
Rp 4,777,526,235.00

Rp -

Rp 4,777,526,235.00

Per Produk

Rp 4,777,526,235.00
Rp 955,505,247.00
Rp 1,481,033,132.85
Rp 7,214,064,614.85

Rp 3,005,860.26 Rp 1,990,635.93
 TABEL BIAYA OPERASIONAL

No Jenis Biaya Satuan

UNIT PRODUKSI / BULAN PENGELUARAN UNTUK PABRIKASI
Biaya Primer
Jenis Ragam Jumlah 1 Biaya Material Langsung
Kusen Pintu 300 2 Tenaga Kerja Langsung
Meja 200 3 Packaging
Kursi 200 TOTAL BIAYA PRIMER
TOTAL 700.000 Pembelanjaan Pabrik
4 Biaya Material Tidak Langsung
5 Tenaga Kerja Tidak Langsung
6 Asuransi
Premi asuransi terhadap aset perusahaan
Premi asuransi tenaga kerja
Total Biay
7 Perawatan
Gedung
Mesin dan Peralatan Kantor
Total Biaya
8 Depresiasi
9 Biaya Konsumsi
Pemakaian Listrik
Pemakaian Air (PAM)
Total Biaya
10 Biaya shipping
11 Pajak
Pajak Bumi dan Bangunan
TOTAL BIAYA PEMBELANJAAN PABRIK
Pengeluaran Penjualan dan Administrasi
12 Biaya Penjualan
Promosi bulan
Biaya transportasi (container) bulan
Biaya telekomunikasi bulan
13 Biaya administrasi bulan
TOTAL BIAYA PENJUALAN DAN ADMINISTRASI
TOTAL BIAYA OPERASI PER BULAN
BEL BIAYA OPERASIONAL

Kebutuhan Biaya/Unit Total Biaya (Rp/bulan)

ENGELUARAN UNTUK PABRIKASI
Biaya Primer
Rp 85,365,000.00
Rp 72,000,000.00
Rp 7,192,775.00
PRIMER Rp 164,557,775.00
Pembelanjaan Pabrik
Rp 3,240,000.00
Rp 2,250,000.00

ahaan Rp 256,000,000.00
Rp 1,075,200,000.00
Total Biaya Asuransi Rp 1,331,200,000.00

Rp 2,664,000.00
Rp 3,415,000.00
Total Biaya Perawatan Rp 6,079,000.00
Rp 3,599,004.00

Rp 2,869,000.00
Rp 1,994,110.00
Total Biaya Konsumsi Rp 4,863,110.00
Rp 6,596,213.00

Rp 114,996,000.00
ANJAAN PABRIK
aran Penjualan dan Administrasi

1 Rp 3,000,000.00 Rp 3,000,000.00
5510 Rp 2,500,000.00 Rp 13,775,000,000.00
1 Rp 4,500,000.00 Rp 4,500,000.00
1 2,000,000.00 Rp 2,000,000.00
DAN ADMINISTRASI Rp 13,784,500,000.00
ASI PER BULAN Rp 15,421,881,102.00
 HARGA BELI DAN SALVAGE VALUE ASSET
KETERANGAN HARGA AWAL (I) HARGA AKHIR (L)
BANGUNAN
Kantor dan Pabrik Rp 17,260,452,345.00 Rp 1,726,045,235
MESIN
Mill Rp 75,000,000.00 Rp 7,500,000
Drill Rp 7,525,500.00 Rp 752,550
Kerja Bangku Rp 5,150,000.00 Rp 515,000
Bubut Rp 48,500,000.00 Rp 4,850,000
Spray Booth Rp 8,345,000.00 Rp 834,500
PERALATAN
Komputer Rp 11,250,000.00 Rp 1,125,000
Peralatan kantor Rp 3,500,000.00 Rp 350,000
Kereta dorong Rp 2,411,600.00 Rp 241,160
Fork lift Rp 26,208,000.00 Rp 2,620,800
Tools Rp 2,400,000.00 Rp 240,000
TOTAL 17,450,742,445.00 1,745,074,244.50

DEPRESIASI MENURUT METODE STRAIGHT LINE

KETERANGAN MASA PAKAI (TAHUN) HARGA AWAL (I) HARGA AKHIR (L)

BANGUNAN 30 Rp 17,260,452,345.00 Rp 1,726,045,234.50

KETERANGAN MASA PAKAI (TAHUN) HARGA AWAL (I) HARGA AKHIR (L)

MESIN
Mill 5 Rp 75,000,000.00 Rp 7,500,000.00
Drill 5 Rp 7,525,500.00 Rp 752,550.00
Kerja Bangku 5 Rp 5,150,000.00 Rp 515,000.00
Bubut 5 Rp 48,500,000.00 Rp 4,850,000.00
Spray Booth 5 Rp 8,345,000.00 Rp 834,500.00
PERALATAN
Komputer 5 Rp 11,250,000.00 Rp 1,125,000.00
Peralatan kantor 5 Rp 3,500,000.00 Rp 350,000.00
Kereta dorong 5 Rp 2,411,600.00 Rp 241,160.00
Fork lift 5 Rp 26,208,000.00 Rp 2,620,800.00
Tools 5 Rp 2,400,000.00 Rp 240,000.00
TOTAL DEPRESIASI MESIN DAN PERALATAN DALAM 1 TAHUN
 Catatan :
Harga akhir = 10% dari harga awal

JUMLAH BIAYA DEPRESIASI /

JUMLAH
TAHUN

1 Rp 517,813,570.35
JUMLAH BIAYA DEPRESIASI /
JUMLAH
TAHUN

5 Rp 67,500,000.00
5 Rp 6,772,950.00
50 Rp 46,350,000.00
5 Rp 43,650,000.00
3 Rp 4,506,300.00

35 Rp 70,875,000.00
70 Rp 44,100,000.00
5 Rp 2,170,440.00
3 Rp 14,152,320.00
10 Rp 4,320,000.00
HUN Rp 304,397,010.00
 TABEL TOTAL BIAYA INVESTASI

No. Item Total Biaya

1 TANAH Rp 1,325,623,112.00
GEDUNG
Pabrik Rp 16,021,325,661
2
Kantor Rp 1,239,126,684
TOTAL Rp 17,260,452,345
MESIN

Mill Rp 3,650,114,203.00
Drill Rp 2,550,239,613.00
3 Kerja Bangku Rp 510,230,112.00
Bubut Rp 2,656,301,457.00
Spray Booth Rp 55,510,000
TOTAL Rp 9,422,395,385
PERALATAN
Komputer Rp 510,000,000
Peralatan Kantor (paket) Rp 25,000,000
4
Kereta Dorong Rp 5,600,213
Forklift Rp 75,916,221
Maintenance Tools Rp 3,500,000
TOTAL Rp 620,016,434
5 Biaya rekrutmen dan penyeleksian tenaga kerja Rp 43,500,000
6 Biaya pelatihan Rp 65,000,000
7 Tambahan biaya operasional untuk 1 periode mendatang Rp 15,421,881,102
8 Biaya Instalasi Sistem Informasi Rp 350,000,000
TOTAL INVESTASI YANG DIBUTUHKAN Rp 44,508,868,378

TABEL SUMBER PEMBIAYAAN 1

SKENARIO 1
NO SUMBER PEMBIAYAAN PERSEN JUMLAH
1 Modal Sendiri 40% Rp 17,803,547,351.20
2 Modal Investor Luar 60% Rp 26,705,321,026.80

TABEL SUMBER PEMBIAYAAN 2

SKENARIO 2
NO SUMBER PEMBIAYAAN PERSEN JUMLAH
1 Modal Sendiri 60% Rp 26,705,321,026.80
2 Modal Investor Luar 40% Rp 17,803,547,351.20
 RENCANA
Skenario 1
Tabel Rencana Pengembalian Hutang 1
Metode Tiap Tahun Dibayarkan Bunganya Saja

TAHUN BAYAR POKOK PINJAMAN BAYAR BUNGA PINJAMAN SISA PINJAMAN JUMLAH DIBAYAR (KUMULATIF)

0 - Rp - Rp 20,414,078,894.00 Rp -
1 - Rp 1,633,126,311.52 Rp 26,705,321,026.80 Rp 1,633,126,311.52
2 - Rp 1,633,126,311.52 Rp 26,705,321,026.80 Rp 1,633,126,311.52
3 - Rp 1,633,126,311.52 Rp 26,705,321,026.80 Rp 1,633,126,311.52
4 - Rp 1,633,126,311.52 Rp 26,705,321,026.80 Rp 1,633,126,311.52
5 Rp 20,414,078,894.00 Rp 1,633,126,311.52 Rp 26,705,321,026.80 Rp 22,047,205,205.52
TOTAL Rp 28,579,710,451.60
NPV Rp 20,414,078,894.00
RENCANA PENGEMBALIAN HUTANG
Skenario 2
Tabel Rencana Pengembalian H
Metode Tiap Tahun Dibayarkan Bunga

TAHUN BAYAR POKOK PINJAMAN

Asumsi 0
P/A,8,5 3.99271 1
P/F,8,5 0.6805832 2
3
Suku Bunga 8%
Deposito 4
5 Rp 17,803,547,351.20
TOTAL
NPV
Tabel Rencana Pengembalian Hutang 2
Metode Tiap Tahun Dibayarkan Bunganya Saja

BAYAR BUNGA PINJAMAN SISA PINJAMAN JUMLAH DIBAYAR

Rp 25,409,774,073.00 -
Rp 1,424,283,788.10 Rp 17,803,547,351.20 Rp 1,424,283,788.10
Rp 1,424,283,788.10 Rp 17,803,547,351.20 Rp 1,424,283,788.10
Rp 1,424,283,788.10 Rp 17,803,547,351.20 Rp 1,424,283,788.10
Rp 1,424,283,788.10 Rp 17,803,547,351.20 Rp 1,424,283,788.10
Rp 1,424,283,788.10 Rp 17,803,547,351.20 Rp 19,227,831,139.30
TOTAL Rp 24,924,966,291.68
NPV Rp 17,803,547,351.20
Skenario 1
Tahun
NO KOMPONEN BIAYA
1 2
1 penjualan Rp 19,984,070,567.18 Rp 19,984,070,567.18
2 HPP Rp 14,825,395,007.00 Rp 14,825,395,007.00
LABA/RUGI KOTOR Rp 5,158,675,560.18 Rp 5,158,675,560.18
BIAYA OPERASIONAL
3 biaya marketing Rp 15,000,000.00 Rp 15,000,000.00
4 biaya administrasi Rp 21,000,000.00 Rp 21,000,000.00
5 gaji pimpinan dan staff Rp 1,523,416,221.00 Rp 1,523,416,221.00
6 asuransi bos dan staff Rp 10,560,000.00 Rp 10,560,000.00
7 depresiasi peralatan kantor dan komputer Rp 43,510,203.00 Rp 43,510,203.00
8 shipping Rp 115,223,601,327.00 Rp 115,223,601,327.00
EBIT Rp (111,678,412,190.82) Rp (111,678,412,190.82)
9 Bunga Pinjaman Rp 1,633,126,311.52 Rp 1,633,126,311.52
EBT Rp (113,311,538,502.34) Rp (113,311,538,502.34)
10 perkiraan pajak pendapatan Rp (34,002,211,550.70) Rp (34,002,211,550.70)
LABA SETELAH PAJAK (NIAT) Rp (79,309,326,951.64) Rp (79,309,326,951.64)
 PROYEKSI LABA RUGI

Tahun 10% 0-25 juta

3 4 5 15% 25-50 juta
Rp 19,984,070,567.18 Rp 19,984,070,567.18 Rp 19,984,070,567.18 30% >50juta
Rp 14,825,395,007.00 Rp 14,825,395,007.00 Rp 14,825,395,007.00
Rp 5,158,675,560.18 Rp 5,158,675,560.18 Rp 5,158,675,560.18

Rp 15,000,000.00 Rp 15,000,000.00 Rp 15,000,000.00

Rp 21,000,000.00 Rp 21,000,000.00 Rp 21,000,000.00
Rp 1,523,416,221.00 Rp 1,523,416,221.00 Rp 1,523,416,221.00
Rp 10,560,000.00 Rp 10,560,000.00 Rp 10,560,000.00
Rp 43,510,203.00 Rp 43,510,203.00 Rp 43,510,203.00
Rp 115,223,601,327.00 Rp 115,223,601,327.00 Rp 115,223,601,327.00
Rp (111,678,412,190.82) Rp (111,678,412,190.82) Rp (111,678,412,190.82)
Rp 1,633,126,311.52 Rp 1,633,126,311.52 Rp 1,633,126,311.52
Rp (113,311,538,502.34) Rp (113,311,538,502.34) Rp (113,311,538,502.34)
Rp (34,002,211,550.70) Rp (34,002,211,550.70) Rp (34,002,211,550.70)
Rp (79,309,326,951.64) Rp (79,309,326,951.64) Rp (79,309,326,951.64)
I LABA RUGI
Skenario 2
NO KOMPONEN BIAYA
1 2
1 penjualan Rp 17,489,232,355.00 Rp
2 HPP Rp 12,825,395,007.00 Rp
LABA/RUGI KOTOR Rp 4,663,837,348.00 Rp
BIAYA OPERASIONAL
3 biaya marketing Rp 18,623,000.00 Rp
4 biaya administrasi Rp 22,500,108.00 Rp
5 gaji pimpinan dan staff Rp 1,338,926,301.00 Rp
6 asuransi bos dan staff Rp 9,490,362.00 Rp
7 depresiasi peralatan kantor dan komputer Rp 22,103,221.00 Rp
8 shipping Rp 108,963,233.00 Rp
EBIT Rp 3,143,231,123.00 Rp
9 Bunga Pinjaman Rp 1,424,283,788.10 Rp
EBT Rp 1,718,947,334.90 Rp
10 perkiraan pajak pendapatan Rp 506,934,200.47 Rp
LABA SETELAH PAJAK (NIAT) Rp 1,212,013,134.43 Rp
Tahun
17,489,232,355.00
12,825,395,007.00
4,663,837,348.00
36,000,000.00
24,000,000.00
1,452,486,820.80
4,260,000.00
57,510,000.00
330,560,400,000.00
(327,470,819,472.80)
1,424,283,788.10
(328,895,103,260.90)
(98,677,280,978.27)
1,212,013,134.43
 Tahun

3 4 5
Rp 17,489,232,355.00 Rp 17,489,232,355.00 Rp 17,489,232,355.00
Rp 12,825,395,007.00 Rp 12,825,395,007.00 Rp 12,825,395,007.00
Rp 4,663,837,348.00 Rp 4,663,837,348.00 Rp 4,663,837,348.00

Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00

Rp 24,000,000.00 Rp 24,000,000.00 Rp 24,000,000.00
Rp 1,452,486,820.80 Rp 1,452,486,820.80 Rp 1,452,486,820.80
Rp 4,260,000.00 Rp 4,260,000.00 Rp 4,260,000.00
Rp 57,510,000.00 Rp 57,510,000.00 Rp 57,510,000.00
Rp 330,560,400,000.00 Rp 330,560,400,000.00 Rp 330,560,400,000.00
Rp (327,470,819,472.80) Rp (327,470,819,472.80) Rp (327,470,819,472.80)
Rp 1,424,283,788.10 Rp 1,424,283,788.10 Rp 1,424,283,788.10
Rp (328,895,103,260.90) Rp (328,895,103,260.90) Rp (328,895,103,260.90)
Rp (98,677,280,978.27) Rp (98,677,280,978.27) Rp (98,677,280,978.27)
Rp 1,212,013,134.43 Rp 1,212,013,134.43 Rp 1,212,013,134.43
SKENARIO 1
CASH RECEIVED Year 1 Year 2
Cash From Operation
Cash Sales Rp 19,984,070,567 Rp 19,984,070,567
Cash from receiveable Rp - Rp -
SUBTOTAL Rp 19,984,070,567 Rp 19,984,070,567
Additional Cash Received
Other income Rp - Rp -
New current borrowing Rp - Rp -
New long term liabilities Rp - Rp -
New Investment Rp - Rp -
SUBTOTAL Rp - Rp -
TOTAL CASH RECEIVED Rp 19,984,070,567 Rp 19,984,070,567
EXPENDITURE Year 1 Year 2
Expenditure From Operation
Cash Spending Rp 15,928,172,090 Rp 15,928,172,090
Bill Payment Rp - Rp -
SUBTOTAL Rp 15,928,172,090 Rp 15,928,172,090
Additional Cash Spent
Other cash expenses Rp - Rp -
Purchase Asset Rp - Rp -
Loan Repayment Rp - Rp -
Interest Rp 1,633,126,312 Rp 1,633,126,312
Tax Rp (34,002,211,551) Rp (34,002,211,551)
Dividends Rp - Rp -
SUBTOTAL Rp (32,369,085,239) Rp (32,369,085,239)
TOTAL EXPENDITURE Rp (16,440,913,149) Rp (16,440,913,149)
NET CASH FLOW Rp 36,424,983,716 Rp 36,424,983,716
CASH BALANCE Rp 36,424,983,716 Rp 72,849,967,433
 PROYEKSI CASH FLOW

Year 3 Year 4 Year 5

Rp 19,984,070,567 Rp 19,984,070,567 Rp 19,984,070,567

Rp - Rp - Rp -
Rp 19,984,070,567 Rp 19,984,070,567 Rp 19,984,070,567

Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 19,984,070,567 Rp 19,984,070,567 Rp 19,984,070,567
Year 3 Year 4 Year 5

Rp 15,928,172,090 Rp 15,928,172,090 Rp 15,928,172,090

Rp - Rp - Rp -
Rp 15,928,172,090 Rp 15,928,172,090 Rp 15,928,172,090

Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 28,481,551,690,112
Rp 1,633,126,312 Rp 1,633,126,312 Rp 1,633,126,312
Rp (34,002,211,551) Rp (34,002,211,551) Rp (34,002,211,551)
Rp - Rp - Rp -
Rp (32,369,085,239) Rp (32,369,085,239) Rp 28,449,182,604,873
Rp (16,440,913,149) Rp (16,440,913,149) Rp 28,465,110,776,963
Rp 36,424,983,716 Rp 36,424,983,716 Rp (28,445,126,706,396)
Rp 109,274,951,149 Rp 145,699,934,865 Rp (28,299,426,771,530)
KSI CASH FLOW

SKENARIO 2
CASH RECEIVED Year 1 Year 2
Cash From Operation
Cash Sales Rp 17,489,232,355 Rp 17,489,232,355
Cash from receiveable Rp - Rp -
SUBTOTAL Rp 17,489,232,355 Rp 17,489,232,355
Additional Cash Received
Other income Rp - Rp -
New current borrowing Rp - Rp -
New long term liabilities Rp - Rp -
New Investment Rp - Rp -
SUBTOTAL Rp - Rp -
TOTAL CASH RECEIVED Rp 17,489,232,355 Rp 17,489,232,355
EXPENDITURE Year 1 Year 2
Expenditure From Operation
Cash Spending Rp 15,928,172,090 Rp 15,928,172,090
Bill Payment Rp - Rp -
SUBTOTAL Rp 15,928,172,090 Rp 15,928,172,090
Additional Cash Spent
Other cash expenses Rp - Rp -
Purchase Asset Rp - Rp -
Loan Repayment Rp 72,000,000 Rp 72,000,000
Interest Rp 1,424,283,788 Rp 1,424,283,788
Tax Rp 506,934,200 Rp (98,677,280,978)
Dividends Rp - Rp -
SUBTOTAL Rp 2,003,217,989 Rp (97,180,997,190)
TOTAL EXPENDITURE Rp 17,931,390,079 Rp (81,252,825,100)
NET CASH FLOW Rp (442,157,724) Rp 98,742,057,455
CASH BALANCE Rp (442,157,724) Rp 98,299,899,732
 Year 3 Year 4 Year 5

Rp 17,489,232,355 Rp 17,489,232,355 Rp 17,489,232,355

Rp - Rp - Rp -
Rp 17,489,232,355 Rp 17,489,232,355 Rp 17,489,232,355

Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 17,489,232,355 Rp 17,489,232,355 Rp 17,489,232,355
Year 3 Year 4 Year 5

Rp 15,928,172,090 Rp 15,928,172,090 Rp 15,928,172,090

Rp - Rp - Rp -
Rp 15,928,172,090 Rp 15,928,172,090 Rp 15,928,172,090

Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 72,000,000 Rp 72,000,000 Rp 72,000,000
Rp 1,424,283,788 Rp 1,424,283,788 Rp 1,424,283,788
Rp (98,677,280,978) Rp (98,677,280,978) Rp (98,677,280,978)
Rp - Rp - Rp -
Rp (97,180,997,190) Rp (97,180,997,190) Rp (97,180,997,190)
Rp (81,252,825,100) Rp (81,252,825,100) Rp (81,252,825,100)
Rp 98,742,057,455 Rp 98,742,057,455 Rp 98,742,057,455
Rp 197,041,957,187 Rp 295,784,014,642 Rp 394,526,072,097
 Skenario 1

Net Cash Flow

Perioda Ct Pay Back Perio
0 Rp (44,508,868,378.00) Rp5,000,000,000,000.00
1 Rp 36,424,983,716.36 Rp-
2 Rp 36,424,983,716.36
Rp(5,000,000,000,000.00) 0 1 2

Project Balance
3 Rp 36,424,983,716.36
Rp(10,000,000,000,000.00)
4 Rp 36,424,983,716.36
Rp(15,000,000,000,000.00)
5 Rp (28,445,126,706,395.80)
Rp(20,000,000,000,000.00)
6
7
Rp(25,000,000,000,000.00)
8 Rp(30,000,000,000,000.00)
9 Periode
10

Pay Back Period NPV

(tidak memperhitungkan suku bunga)
Perioda Ct Perioda Ct Present Value
0 Rp (44,508,868,378.00) 0 Rp 44,508,868,378 $ 44,508,868,378.00
1 Rp (8,083,884,661.64) 1 Rp 36,424,983,716 $ 33,726,836,774.41
2 Rp 28,341,099,054.72 2 Rp 36,424,983,716 $ 31,228,552,568.90
3 Rp 64,766,082,771.09 3 Rp 36,424,983,716 $ 28,915,326,452.68
4 Rp 101,191,066,487.45 4 Rp 36,424,983,716 $ 26,773,450,419.15
5 Rp (28,343,935,639,908.40) 5 Rp (28,445,126,706,396) $ (19,359,275,273,869.10)
NET PRESENT VALUE Rp (19,194,122,239,275.90)

Pay Back 1.22 tahun

period 14.66 bulan
 ANALISIS KELAYAKAN

1 Alternatif Pendanaan Terba

Keterangan Pendanaan :
IRR :
Pay Back Period NPV :
Payback Period(tahun) :
MARR :
0 1 2 3 4 5

Periode

IRR (%) NPV

20% (Rp11,292,654,973,607)

25% (Rp9,190,369,009,229.23)
29% (Rp7,837,925,620,280.07)
30% (Rp7,537,685,495,606)
29% (Rp7,773,713,312,182)

IRR excel 243.65%

IRR interpolasi 55.11%
SIS KELAYAKAN INVESTASI

natif Pendanaan Terbaik S

Skenario 2
63.369% Net Cash Flow
Rp257,902,299,228.40 Perioda Ct
1.46 0 Rp (44,508,868,378.00) Rp400,000,000,000.00
8% 1 Rp (442,157,723.57) Rp350,000,000,000.00
2 Rp 98,742,057,455.17 Rp300,000,000,000.00
Rp250,000,000,000.00

Project Balance
3 Rp 98,742,057,455.17
Rp200,000,000,000.00
4 Rp 98,742,057,455.17
Rp150,000,000,000.00
5 Rp 98,742,057,455.17
Rp100,000,000,000.00
6 Rp50,000,000,000.00
7 Rp-
8 Rp(50,000,000,000.00)
Rp(100,000,000,000.00)
9
10

Pay Back Period NPV

(tidak memperhitungkan suku bunga)
Perioda Ct Perioda
0 Rp (44,508,868,378.00) 0
1 Rp (44,951,026,101.57) 1
2 Rp 53,791,031,353.61 2
3 Rp 152,533,088,808.78 3
4 Rp 251,275,146,263.95 4
5 Rp 350,017,203,719.12 5
NET PRESENT VALUE

Pay Back 1.46 tahun

period = 17.46 bulan
 Skenario 2

Pay Back Period

Rp400,000,000,000.00
Rp350,000,000,000.00
Rp300,000,000,000.00
Rp250,000,000,000.00
Project Balance

Rp200,000,000,000.00
Rp150,000,000,000.00
Rp100,000,000,000.00
Rp50,000,000,000.00
Rp-
Rp(50,000,000,000.00) 0 1 2 3 4 5
Rp(100,000,000,000.00)

Periode

NPV

Ct Present Value IRR (%) NPV

Rp (44,508,868,378) Rp (44,508,868,378.00) 25% Rp141,688,799,752
Rp (442,157,724) (Rp409,405,299.60) 30% Rp119,688,749,891.37
Rp 98,742,057,455 Rp84,655,399,052.79 33% Rp108,234,701,409.19
Rp 98,742,057,455 Rp78,384,628,752.58 34% Rp104,670,759,744
Rp 98,742,057,455 Rp72,578,359,956.09 35% Rp101,224,900,964
Rp 98,742,057,455 Rp67,202,185,144.53 IRR excel 102.53%
NET PRESENT VALUE Rp 257,902,299,228.40 IRR interpolasi 63.37%
4 5