NAMA: Gamma Akbar Nur Fauzan

NPM: C10220131

ANGGARAN PENJUALAN
Produk Model MS
wilayah pemasaran kuantitas Harga jual
Jawa 3,000 Rp200,000.00
sumatera 4,000 Rp200,000.00
Indonesia timur 2,500 Rp220,000.00
TOTAL 9,500

ANGGARAN PRODUKSI
model MS model ME
rencana penjualan 9,500 17,000
persediaan produk jadi awal -200 -300
persediaan produk jadi akhir 200 400
rencana produksi 9,500 17,100

ANGGARAN KEBUTUHAN BAHAN

BAHAN A
PRODUK PRODUKSI
SUR
MODEL MS 9,500 1
MODEL ME 17,100 1
MODEL MF 18,900 1
TOTAL

ANGGARAN PEMBELIAN BAHAN

BAHAN KULIT A BAHAN KULIT B
kebutuhan 45,500 43,700
persediaan bahan baku awal 4,000 10,000
persediaan bahan baku akhir 3,000 12,000
rencana pembelian 44,500 45,700
harga beli/unit Rp 45,000.00 Rp 25,000.00
nilai pembelian Rp 2,002,500,000.00 Rp 1,142,500,000.00

ANGGARAN BIAYA BAHAN

BAHAN A
PRODUK
KEBUTUHAN HARGA UNIT
MODEL MS 9,500 Rp 45,000.00
MODEL ME 17,100 Rp 45,000.00
 MODEL MF 18,900 Rp 45,000.00
TOTAL

IKHTISAR PERSEDIAAN PRODUK JADI

MODEL MS MODEL ME
PERSEDIAAN AWAL 200 300
HARGA UNIT Rp 108,000.00 Rp 112,000.00
NILAI PERSEDIAAN AWAL Rp 21,600,000.00 Rp 33,600,000.00
PESEDIAAN AKHIR 200 400
HARGA UNIT
NILAI PERSEDIAAN AKHIR

ANGGARAN BIAYA TENAGA KERJA

CUTTING
PRODUK PRODUKSI
TARIF/UNIT
MODEL MS 9,500 Rp 10,000.00
MODEL ME 17,100 Rp 10,000.00
MODEL MF 18,900 Rp 10,000.00
TOTAL 45,500

ANGGARAN BIAYA OVERHEAD PABRIK

CUTTING
PRODUK PRODUKSI
TARIF/UIT
MODEL MS 9,500 Rp 5,000.00
MODEL ME 17,100 Rp 5,000.00
MODEL MF 18,900 Rp 5,000.00
TOTAL 45,500

RINGKASAN HARGA POKOK PENJUALAN

MODEL MS MODEL ME
BIAYA PRODUKSI:
BIAYA BAHAN BAKU Rp 779,000,000 Rp 1,624,500,000
BIAYA TENAGA KERJA LANGSUNG Rp 220,875,000 Rp 515,565,000
BIAYA OVERHEAD Rp 171,000,000 Rp 324,900,000
HARGA POKOK PRODUKSI Rp 1,170,875,000 Rp 2,464,965,000
PERSEDIAAN PRODUK JADI AWAL Rp 21,600,000 Rp 33,600,000
BARANG SIAP JUAL Rp 1,192,475,000 Rp 2,498,565,000
PERSEDIAAN PRODUK JADI AKHIR Rp 24,650,000 Rp 57,660,000
HARGA POKOK PENJUALAN Rp 1,167,825,000 Rp 2,440,905,000
ANGGARAN LABA
MODEL MS MODEL ME
PENJUALAN Rp1,950,000,000 Rp 4,375,000,000.00
HARGA POKOK PENJUALAN Rp1,167,825,000 Rp2,440,905,000
LABA KOTOR Rp782,175,000 Rp1,934,095,000
BIAYA OPRASIONAL:
BIAYA ADMINISTRASI
BIAYA PEMASARAN
TOTAL BIAYA OPRASIONAL
LABA OPERASI/SEBELUM PAJAK
PPH 30%
LABA SETELAH PAJAK

ANGGARAN KAS
SALDO KAS AWAL Rp 500,000,000
SALDO AWAL SISA LABA Rp 850,000,000
PEMBAYARAN DIVIDEN Rp 300,000,000
Rp 1,050,000,000
RENCANA PENERIMAAN KAS
PENJUALAN TUNAI Rp 2,000,000,000
PENERIMAAN PIUTANG Rp 7,000,000,000
PENERIMAAN LAIN LAIN Rp 1,250,000,000
Rp 10,250,000,000

RENCANA PENGELUARAN KAS

PEMBAYARAN UTANG Rp 2,500,000,000
PEMBELIAN MATERIAL Rp 1,850,000,000
PEMBELIAN SAHAM Rp 500,000,000
PENGELUARAN LAIN LAIN Rp 750,000,000
Rp 5,600,000,000

SALDO AKHIR KAS Rp 5,700,000,000

l MS Model ME
penjualan kuantitas harga jual penjualan
Rp600,000,000.00 5,000 Rp 250,000.00 Rp 1,250,000,000.00
Rp800,000,000.00 7,000 Rp 250,000.00 Rp 1,750,000,000.00
Rp550,000,000.00 5,000 Rp 275,000.00 Rp 1,375,000,000.00
Rp1,950,000,000.00 17,000 Rp 4,375,000,000.00

model MF TOTAL
19,000 45,500
-400 -900
300 900
18,900 45,500

BAHAN A BAHAN B BAHAN C

KEBUTUHAN SUR KEBUTUHAN SUR
9500 1 9500 1
17100 2 34200 0
18900 0 0 2
45500 43700

BAHAN KULIT C
47,300
8,000
12,000
51,300
Rp 12,000.00
Rp 615,600,000.00

NA BAHAN B
BIAYA BAHAN KEBUTUHAN HARGA UNIT BIAYA BAHAN
Rp 427,500,000.00 9,500 Rp 25,000.00 Rp 237,500,000.00
Rp 769,500,000.00 34,200 Rp 25,000.00 Rp 855,000,000.00
Rp 850,500,000.00 0 Rp 25,000.00 Rp -
Rp 2,047,500,000.00 Rp 1,092,500,000.00

MODEL MF MS
400 Biaya Produksi :
Rp 97,000.00 Biaya bahan baku Rp 779,000,000.00
Rp 38,800,000.00 Biaya tenaga kerja lang Rp 220,875,000.00
300 BOP Rp 171,000,000.00
Harga pokok produksi Rp 1,170,875,000.00
Jumlah unit Rp 9,500.00
Harga pokok perunit Rp 123,250.00

CUTTING SEWING
JK BIAYA TKL TARIF/UNIT JK
0.375 Rp 35,625,000.00 Rp 15,000.00 0.9
0.375 Rp 64,125,000.00 Rp 15,000.00 1.2
0.375 Rp 70,875,000.00 Rp 15,000.00 0.8
Rp 170,625,000.00

SEWING FINISHING
BIAYA BOP TARIF/UIT BIAYA BOP TARIF/UIT
Rp 47,500,000.00 Rp 8,000.00 Rp 76,000,000.00 Rp 5,000.00
Rp 85,500,000.00 Rp 7,000.00 Rp 119,700,000.00 Rp 7,000.00
Rp 94,500,000.00 Rp 6,000.00 Rp 113,400,000.00 Rp 5,000.00
Rp 227,500,000.00 Rp 309,100,000.00

MODEL MF JUMLAH

Rp 1,304,100,000 Rp 3,707,600,000
Rp 456,435,000 Rp 1,192,875,000
Rp 302,400,000 Rp 798,300,000
Rp 2,062,935,000 Rp 5,698,775,000
Rp 38,800,000 Rp 94,000,000
Rp 2,101,735,000 Rp 5,792,775,000
Rp 32,745,000 Rp 115,055,000
Rp 2,068,990,000 Rp 5,677,720,000
MODEL MF TOTAL
Rp3,492,000,000 Rp9,817,000,000
Rp2,068,990,000 Rp5,677,720,000
Rp1,423,010,000 Rp4,139,280,000

Rp 1,500,000,000
Rp 1,300,000,000
Rp 2,800,000,000
Rp 1,339,280,000
Rp 401,784,000
Rp 937,496,000
 Model MF
TOTAL
kuantitas harga jual penjualan
7,000 Rp 180,000.00 Rp 1,260,000,000.00 Rp3,110,000,000.00
8,000 Rp 180,000.00 Rp 1,440,000,000.00 Rp3,990,000,000.00
4,000 Rp 198,000.00 Rp 792,000,000.00 Rp2,717,000,000.00
19,000 Rp 3,492,000,000.00 Rp9,817,000,000.00

BAHAN C
KEBUTUHAN
9500
0
37800
47300

BAHAN C
KEBUTUHAN HARGA UNIT BIAYA BAHAN
9,500 Rp 12,000.00 Rp 114,000,000.00
0 Rp 12,000.00 Rp -
 37,800 Rp 12,000.00 Rp 453,600,000.00
Rp 567,600,000.00

ME MF

Rp 1,624,500,000.00 Rp 1,304,100,000.00
Rp 515,565,000.00 Rp 456,435,000.00
Rp 324,900,000.00 Rp 302,400,000.00
Rp 246,496,500.00 Rp 2,062,935,000.00
Rp 17,100.00 Rp 18,900.00
Rp 144,150.00 Rp 109,150.00

WING FINISHING
BIAYA TKL TARIF/UNIT JK BIAYA TKL
Rp 128,250,000.00 Rp 12,000.00 0.5 Rp 57,000,000.00
Rp 307,800,000.00 Rp 12,000.00 0.7 Rp 143,640,000.00
Rp 226,800,000.00 Rp 12,000.00 0.7 Rp 158,760,000.00
Rp 662,850,000.00 Rp 359,400,000.00

FINISHING
TOTAL BOP
BIAYA BOP
Rp 47,500,000.00 Rp 171,000,000.00
Rp 119,700,000.00 Rp 324,900,000.00
Rp 94,500,000.00 Rp 302,400,000.00
Rp 261,700,000.00 Rp 798,300,000.00
1. SARUNG JERUK
TAHUN Y X X² X.Y
2017 200 -3 9 -600
2018 220 -2 4 -440
2019 250 -1 1 -250
2020 300 0 0 0
2021 400 1 1 400
2022 500 2 4 1000
2023 400 3 9 1200
JUMLAH 2270 0 28 1310

SARUNG APEL
TAHUN Y X X² X.Y
2017 250 -3 9 -750
2018 350 -2 4 -700
2019 500 -1 1 -500
2020 700 0 0 0
2021 800 1 1 800
2022 900 2 4 1800
2023 700 3 9 2100
JUMLAH 4200 0 28 2750

2.sales budget
INDONESIA MALAYSIA
PRODUCT
PRICE QUANTITY TOTAL SALES PRICE QUANTITY
SARUNG JERUK Rp 160,000 200 Rp 32,000,000 Rp 250,000 300
SARUNG APEL Rp 140,000 490 Rp 68,600,000 Rp 200,000 490
JUMLAH Rp 100,600,000

SARUNG JERUK
INDONESIA MALAYSIA
DESC
QUANTITY PRICE/UNIT TOTAL QUANTITY PRICE/UNIT
JANUARI 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
FEBRUARI 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
MARET 20 Rp 160,000 Rp 3,200,000 30 Rp 250,000
APRIL 30 Rp 160,000 Rp 4,800,000 45 Rp 250,000
MEI 30 Rp 160,000 Rp 4,800,000 45 Rp 250,000
JUNI 30 Rp 160,000 Rp 4,800,000 45 Rp 250,000
JULI 20 Rp 160,000 Rp 3,200,000 30 Rp 250,000
AGUSTUS 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
SEPTEMBER 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
OKTOBER 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
NOVEMBER 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
DESEMBER 10 Rp 160,000 Rp 1,600,000 15 Rp 250,000
JUMLAH 200 Rp 32,000,000 300

SARUNG APEL
INDONESIA MALAYSIA
DESC
QUANTITY PRICE/UNIT TOTAL QUANTITY PRICE/UNIT
JANUARI 49 Rp 140,000 Rp 6,860,000 49 Rp 140,000
FEBRUARI 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
MARET 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
APRIL 49 Rp 140,000 Rp 6,860,000 49 Rp 140,000
MEI 73.5 Rp 140,000 Rp 10,290,000 73.5 Rp 140,000
JUNI 73.5 Rp 140,000 Rp 10,290,000 73.5 Rp 140,000
JULI 49 Rp 140,000 Rp 6,860,000 49 Rp 140,000
AGUSTUS 49 Rp 140,000 Rp 6,860,000 49 Rp 140,000
SEPTEMBER 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
OKTOBER 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
NOVEMBER 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
DESEMBER 24.5 Rp 140,000 Rp 3,430,000 24.5 Rp 140,000
JUMLAH 490 Rp 68,600,000 490
PENYELESAIAN :
a= 2270/7=324
b=1310/28=47

PERSAMAAN TREND: Y = 324 + 47X

PENJUALAN 2024: 324 + 47 (4) = 500

PENYELESAIAN:
a = 4200/7 = 600
b = 2750/28 = 98

PERSAMAAN TREND : Y= 600+98X

PENJUALAN 2024 : 600 + 98 (4) = 980

MALAYSIA
TOTAL SALES
Rp 75,000,000
Rp 98,000,000
Rp 173,000,000

MALAYSIA
TOTAL
Rp 3,750,000
Rp 3,750,000
Rp 7,500,000
Rp 11,250,000
Rp 11,250,000
Rp 11,250,000
Rp 7,500,000
Rp 3,750,000
Rp 3,750,000
Rp 3,750,000
Rp 3,750,000
Rp 3,750,000
 Rp 75,000,000

MALAYSIA
TOTAL
Rp 6,860,000
Rp 3,430,000
Rp 3,430,000
Rp 6,860,000
Rp 10,290,000
Rp 10,290,000
Rp 6,860,000
Rp 6,860,000
Rp 3,430,000
Rp 3,430,000
Rp 3,430,000
Rp 3,430,000
Rp 68,600,000