Tugas Kajian Aspek Finansial (Part 2)

Kelompok 6
Nama Anggota :
• Aqil Rahman Hakim (1201190012)
• Fachri Faathir (1201190367)
• Hafizha Aqilaghazi (1201190162)
• Muhammad Aditya Rizki Firdaus (1201190070)
• Muhammad Royano Firdaus (1201193396)

No Kebutuhan Cost Unit Cost/year 2022 2023 2024

1 Google ads Rp 750,000 month Rp 9,000,000 Rp 9,450,000 Rp 9,922,500 Rp 10,418,625
2 Instagram ads Rp 25,000 day Rp 9,125,000 Rp 9,581,250 Rp 10,060,313 Rp 10,563,328
Total Rp 19,031,250 Rp 19,982,813 Rp 20,981,953

No. Jabatan Unit Gaji Total gaji/tahun 2022 2023 2024

1 Gaji Web Designer 1 Rp 28,000,000 Rp 28,000,000 Rp 29,400,000 Rp 30,870,000 Rp 32,413,500
2 Gaji Finance 1 Rp 12,000,000 Rp 12,000,000 Rp 12,600,000 Rp 13,230,000 Rp 13,891,500
3 Gaji Marketing 1 Rp 12,000,000 Rp 12,000,000 Rp 12,600,000 Rp 13,230,000 Rp 13,891,500
4 Gaji Office Boy 1 Rp 4,000,000 Rp 4,000,000 Rp 4,200,000 Rp 4,410,000 Rp 4,630,500
5 Gaji Security 1 Rp 2,000,000 Rp 2,000,000 Rp 2,100,000 Rp 2,205,000 Rp 2,315,250
Total Rp 58,000,000 Rp 60,900,000 Rp 63,945,000 Rp 67,142,250

No Barang Umur Ekonomis Jumlah Biaya Satuan Biaya Total 2022 2023 2024
1 Meja Kantor 4 4 Rp 320,000 Rp 1,280,000 Rp 1,280,000 Rp 874,667 Rp 276,978
2 Kursi Kantor 4 4 Rp 260,000 Rp 1,040,000 Rp 1,040,000 Rp 710,667 Rp 225,044
3 Alat Tulis Kantor 2 2 Rp 250,000 Rp 500,000 Rp 500,000 Rp 341,667 Rp 108,194
4 Lampu 3 3 Rp 70,000 Rp 210,000 Rp 210,000 Rp 143,500 Rp 45,442
5 Komputer 5 4 Rp 10,000,000 ########### Rp 40,000,000 Rp 27,333,333 Rp 8,655,556
6 AC 4 2 Rp 1,400,000 Rp 2,800,000 Rp 2,800,000 Rp 1,913,333 Rp 605,889
7 Pemadam Api 3 1 Rp 140,000 Rp 140,000 Rp 140,000 Rp 95,667 Rp 30,294
8 Dispenser 3 1 Rp 161,000 Rp 161,000 Rp 161,000 Rp 110,017 Rp 34,839
9 Domain 1 1 Rp 150,000 Rp 150,000 Rp 150,000 Rp 102,500 Rp 32,458
10 Cloud Hosting 1 1 Rp 22,800,000 ########### Rp 22,800,000 Rp 15,580,000 Rp 4,933,667
Total Rp 69,081,000 Rp 47,205,350 Rp 14,948,361

No Jenis Biaya Total Biaya 2022 Total Biaya 2023 Total Biaya 2024
1 Gaji Pegawai Rp 58,000,000 Rp 60,900,000 Rp 63,945,000
2 Biaya Investasi Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
3 Website Rp 15,000,000 Rp 15,750,000 Rp 16,537,500
4 Maintenance Rp 12,000,000 Rp 12,600,000 Rp 13,230,000
Total Rp 127,081,000 Rp 108,105,350 Rp 78,893,361
 Biaya Operasional
Keterangan 2022 2023 2024
Direct Cost
Gaji Pegawai Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
Project Cost Rp 127,081,000 Rp 108,105,350 Rp 78,893,361
Total Direct Cost Rp 187,981,000 Rp 172,050,350 Rp 146,035,611
Overhead Cost
Sewa Kantor Rp 12,000,000 Rp 70,000,000 Rp 70,000,000
Biaya Listrik Rp 5,760,000 Rp 5,760,000 Rp 5,760,000
Depresiasi Peralatan Kantor Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
Total Overhead Cost Rp 86,841,000 Rp 122,965,350 Rp 90,708,361
Total Biaya Produksi Rp 274,822,000 Rp 295,015,700 Rp 236,743,972
Operating Cost
Biaya Marketing Rp 19,031,250 Rp 19,982,813 Rp 20,981,953
Biaya SIUP Rp 2,700,000 Rp 2,700,000 Rp 2,700,000
Biaya Trademark Rp 700,000 Rp 700,000 Rp 700,000
Total Biaya Operasional Rp 22,431,250 Rp 23,382,813 Rp 24,381,953
TOTAL Rp 297,253,250 Rp 318,398,513 Rp 261,125,925

Kebutuhan Dana
Nama Dana Biaya
Biaya Operasional Rp 297,253,250
Biaya Investasi Rp 69,081,000
SIUP Rp 2,700,000
Trademark Rp 700,000
Total Rp 369,734,250
Sumber Dana
Ekuitas Pemilik (80%) Rp 295,787,400
Pinjaman Bank (20%) Rp 73,946,850
Total Rp 369,734,250
Pinjaman Bank
Bank Suku Bunga Pinjaman
BCA 7.95%
 Atribut Angsuran
Hutang Rp 73,946,850.00 Angsuran/bulan Rp 2,315,520.24
Bulan 36 Total pokok+bunga Rp 83,358,728.57
i/tahun 7.95% Total bunga Rp 9,411,878.57

Angsuran
Bulan Sisa Hutang Angsuran Pokok Bunga Total Angsuran
0 Rp 73,946,850.00 Rp - Rp -
1 Rp 72,121,227.64 Rp 1,825,622.36 Rp 489,897.88 Rp 2,315,520.24
2 Rp 70,283,510.54 Rp 1,837,717.11 Rp 477,803.13 Rp 2,315,520.24
3 Rp 68,433,618.56 Rp 1,849,891.98 Rp 465,628.26 Rp 2,315,520.24
4 Rp 66,571,471.04 Rp 1,862,147.52 Rp 453,372.72 Rp 2,315,520.24
5 Rp 64,696,986.80 Rp 1,874,484.24 Rp 441,036.00 Rp 2,315,520.24
6 Rp 62,810,084.10 Rp 1,886,902.70 Rp 428,617.54 Rp 2,315,520.24
7 Rp 60,910,680.67 Rp 1,899,403.43 Rp 416,116.81 Rp 2,315,520.24
8 Rp 58,998,693.69 Rp 1,911,986.98 Rp 403,533.26 Rp 2,315,520.24
9 Rp 57,074,039.80 Rp 1,924,653.89 Rp 390,866.35 Rp 2,315,520.24
10 Rp 55,136,635.07 Rp 1,937,404.72 Rp 378,115.51 Rp 2,315,520.24
11 Rp 53,186,395.04 Rp 1,950,240.03 Rp 365,280.21 Rp 2,315,520.24
12 Rp 51,223,234.67 Rp 1,963,160.37 Rp 352,359.87 Rp 2,315,520.24
13 Rp 49,247,068.36 Rp 1,976,166.31 Rp 339,353.93 Rp 2,315,520.24
14 Rp 47,257,809.95 Rp 1,989,258.41 Rp 326,261.83 Rp 2,315,520.24
15 Rp 45,255,372.70 Rp 2,002,437.25 Rp 313,082.99 Rp 2,315,520.24
16 Rp 43,239,669.31 Rp 2,015,703.39 Rp 299,816.84 Rp 2,315,520.24
17 Rp 41,210,611.88 Rp 2,029,057.43 Rp 286,462.81 Rp 2,315,520.24
18 Rp 39,168,111.95 Rp 2,042,499.93 Rp 273,020.30 Rp 2,315,520.24
19 Rp 37,112,080.45 Rp 2,056,031.50 Rp 259,488.74 Rp 2,315,520.24
20 Rp 35,042,427.74 Rp 2,069,652.71 Rp 245,867.53 Rp 2,315,520.24
21 Rp 32,959,063.59 Rp 2,083,364.15 Rp 232,156.08 Rp 2,315,520.24
22 Rp 30,861,897.15 Rp 2,097,166.44 Rp 218,353.80 Rp 2,315,520.24
23 Rp 28,750,836.98 Rp 2,111,060.17 Rp 204,460.07 Rp 2,315,520.24
24 Rp 26,625,791.04 Rp 2,125,045.94 Rp 190,474.29 Rp 2,315,520.24
25 Rp 24,486,666.66 Rp 2,139,124.37 Rp 176,395.87 Rp 2,315,520.24
26 Rp 22,333,370.59 Rp 2,153,296.07 Rp 162,224.17 Rp 2,315,520.24
27 Rp 20,165,808.93 Rp 2,167,561.66 Rp 147,958.58 Rp 2,315,520.24
28 Rp 17,983,887.18 Rp 2,181,921.75 Rp 133,598.48 Rp 2,315,520.24
29 Rp 15,787,510.19 Rp 2,196,376.99 Rp 119,143.25 Rp 2,315,520.24
30 Rp 13,576,582.21 Rp 2,210,927.98 Rp 104,592.26 Rp 2,315,520.24
31 Rp 11,351,006.83 Rp 2,225,575.38 Rp 89,944.86 Rp 2,315,520.24
32 Rp 9,110,687.01 Rp 2,240,319.82 Rp 75,200.42 Rp 2,315,520.24
33 Rp 6,855,525.07 Rp 2,255,161.94 Rp 60,358.30 Rp 2,315,520.24
34 Rp 4,585,422.69 Rp 2,270,102.38 Rp 45,417.85 Rp 2,315,520.24
35 Rp 2,300,280.88 Rp 2,285,141.81 Rp 30,378.43 Rp 2,315,520.24
36 Rp (0.00) Rp 2,300,280.88 Rp 15,239.36 Rp 2,315,520.24
 No Jenis Biaya 2022 2023 2024
Biaya Projek
1 Domain Rp 150,000 Rp 102,500 Rp 32,458
2 Cloud Hosting Rp 22,800,000 Rp 15,580,000 Rp 4,933,667
Total Rp 22,950,000 Rp 15,682,500 Rp 4,966,125
Biaya Overhead
3 Biaya Tenaga Kerja Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
4 Biaya Listrik Rp 5,760,000 Rp 5,760,000 Rp 5,760,000
5 Depresiasi Peralatan Kantor Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
Total Rp 135,741,000 Rp 116,910,350 Rp 87,850,611
Cost of Goods Sold Rp 158,691,000 Rp 132,592,850 Rp 92,816,736

Year 2022 2023 2024

Percent Profit 40% 45% 50%
Company Profit Rp 63,476,400 Rp 59,666,783 Rp 46,408,368
Selling Cost Rp 63,476,400 Rp 59,666,783 Rp 46,408,368
 PL
Year 2022 2023 2024
Income
Sales Revenue Rp 158,691,000 Rp 132,592,850 Rp 92,816,736
Total Income Rp 158,691,000 Rp 132,592,850 Rp 92,816,736

Cost Of Goods Sold

Initial Supply of Finished Good Product Rp - Rp 190,429,200 Rp 298,333,915

Cost Of Goods Manufactured (COGM)

Biaya Pengembangan
Pengembangan Website Rp 22,950,000 Rp 15,682,500 Rp 4,966,125
Total Direct Cost Rp 22,950,000 Rp 15,682,500 Rp 4,966,125

Biaya Direct & Overhead

Gaji Pegawai Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
Biaya Pemasaran Rp 19,031,250 Rp 19,982,813 Rp 20,981,953
Project Cost Rp 127,081,000 Rp 108,105,350 Rp 78,893,361
Biaya Investasi Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
Biaya Depresiasi Peralatan Rp 69,081,000 Rp 47,205,350 Rp 14,948,361

Total Direct & Overhead Factory Cost Rp 345,174,250 Rp 286,443,863 Rp 196,914,286

Total Cost of Goods Manufactured (Harga Pokok
Rp 368,124,250
Produksi) Rp 302,126,363 Rp 201,880,411
Available Finished Good for Sale Rp 368,124,250 Rp 492,555,563 Rp 500,214,326
Available Finished Product Rp 207,243,000 Rp 236,026,750 Rp 44,845,083
Total Cost Of Goods Sold Rp 160,881,250 Rp 256,528,813 Rp 455,369,243

Gross Profit -Rp 2,190,250 -Rp 123,935,963 -Rp 362,552,507

EBIT -Rp 2,190,250 -Rp 123,935,963 -Rp 362,552,507

Interest Expense

EBT (Earning Before Tax) Rp 2,190,250 Rp 123,935,963 Rp 362,552,507

Tax (1%) Rp 21,903 Rp 1,239,360 Rp 3,625,525

EAIT (Earning After Interest and Tax) Rp 2,168,348 Rp 122,696,603 Rp 358,926,982

 CASH FLOW

Year 2022 2023 2024

Estimated Cash Inflow
Owner Equities Rp 295,787,400
Bank's Loan Rp 73,946,850
Sales Revenue Rp 158,691,000 Rp 132,592,850
Total Estimated Cash Inflow Rp 369,734,250 Rp 158,691,000 Rp 132,592,850
Estimated Cash Outflow
Domain Rp 150,000 Rp 102,500 Rp 32,458
Cloud Hosting Rp 22,800,000 Rp 15,580,000 Rp 4,933,667
Biaya Tenaga Kerja Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
Biaya Listrik Rp 5,760,000 Rp 5,760,000 Rp 5,760,000
Depresiasi Peralatan Kantor Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
Total Cash Outflow Rp 158,691,000 Rp 132,592,850 Rp 92,816,736
Net Cash Flow
Beginning Cash Balance
Final Cash Balance -Rp 211,043,250 -Rp 26,098,150 -Rp 39,776,114

Suku Bunga 8%
Net Present Value Rp 183,655,527.78

RUGI LABA

Tahun 1 2 3
Pendapatan
Pendapatan Rata-Rata (Kenaikan 6%/tahun) Rp 440,653,168,800 Rp 421,307,154,763 Rp 334,697,150,016
Total Pendapatan Rp 440,653,168,800 Rp 421,307,154,763 Rp 334,697,150,016
Overhead Cost
Biaya Tenaga Kerja Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
Biaya Listrik Rp 5,760,000 Rp 5,760,000 Rp 5,760,000
Depresiasi Peralatan Kantor Rp 69,081,000 Rp 47,205,350 Rp 14,948,361
Total Overhead Rp 135,741,000 Rp 116,910,350 Rp 87,850,611
Direct Cost
Gaji Pegawai Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
Total Direct Cost Rp 60,900,000 Rp 63,945,000 Rp 67,142,250
HPP Rp 196,641,000 Rp 180,855,350 Rp 154,992,861
Biaya Operasional
Biaya Marketing Rp 19,031,250 Rp 19,982,813 Rp 20,981,953
Biaya SIUP Rp 2,700,000 Rp 2,700,000 Rp 2,700,000
Biaya Trademark Rp 700,000 Rp 700,000 Rp 700,000
Total Rp 22,431,250 Rp 23,382,813 Rp 24,381,953
EBIT (Earning Before Interest & Taxes) Rp 440,434,096,550 Rp 421,102,916,601 Rp 334,517,775,202

Beban Bunga Rp 5,062,628 Rp 3,188,799 Rp 1,160,452

EBT (Earning Before Taxes) Rp 440,429,033,922 Rp 421,099,727,801 Rp 334,516,614,750

Pajak (1%) Rp 4,404,290,339 Rp 4,210,997,278 Rp 3,345,166,148

EAIT (Earning After Interest Taxes) Rp 436,024,743,583 Rp 416,888,730,523 Rp 331,171,448,603