RUMAH MAKAN JABAL TORIQ

DESKRIPSI Jumlah Satuan Jumlah Jumlah Total

PENGELUARAN
Biaya Tetap Awal
Biaya Pengerasan Jalan dengan paving block 195 m2 Rp 100,000 Rp 19,500,000
Lokasi parkiran dengan paving block 370 m2 Rp 100,000 Rp 37,000,000
Saung Makan ukuran 2,5 x 2,5 m 6 unit Rp 3,000,000 Rp 18,000,000
Piring seng enamel 4 lusin Rp 120,000 Rp 480,000
Gelas seng enamel 8 0,5 lusin Rp 70,000 Rp 560,000
Mangkok seng enamel 16 cm 20 pcs Rp 15,000 Rp 300,000
Waskom stainless 32 cm 6 pcs Rp 55,000 Rp 330,000
Tampah/nyiru 60 cm 4 pcs Rp 22,000 Rp 88,000
Boboko D:25/30 cm 20 pcs Rp 25,000 Rp 500,000
Cukil kayu 25 pcs Rp 7,000 Rp 175,000
Teko seng besar 8 pcs Rp 100,000 Rp 800,000
Penggorengan sedang d:33 cm 2 pcs Rp 50,000 Rp 100,000
Penggorengan besar d 40 cm 2 pcs Rp 100,000 Rp 200,000
Susuk besar 2 pcs Rp 42,000 Rp 84,000
Susuk sedang 2 pcs Rp 40,000 Rp 80,000
Seeng Tembaga 33 x 40 cm 2 pcs Rp 550,000 Rp 1,100,000
Aseupan bambu D:34 cm 4 pcs Rp 25,000 Rp 100,000
Boboko besarD: 50 cm 2 pcs Rp 110,000 Rp 220,000
Dandang alumunium tebal no. 18 1 pcs Rp 550,000 Rp 550,000
Panci alumunium tebal D:40 cm 2 pcs Rp 330,000 Rp 660,000
Panci alumunium tebal D:26 cm 2 pcs Rp 110,000 Rp 220,000
Cobek batu D: 30 cm 2 pcs Rp 150,000 Rp 300,000
Cobek tanah liat sedang 10 pcs Rp 15,000 Rp 150,000
Bata ringan uk : 7,5 x 20 x 60 cm 5 kubik Rp 850,000 Rp 4,250,000
Plastik UV 200 micron (L: 3 m ; P: 100 m) 2 roll Rp 2,550,000 Rp 5,100,000
Cangkul 20 pcs Rp 90,000 Rp 1,800,000
Paralon 1/2 inchi 200 pcs Rp 28,000 Rp 5,600,000
Klem paralon 1/2 inchi 200 pcs Rp 1,000 Rp 200,000
Lem paralon 2 kaleng Rp 55,000 Rp 110,000
Selang elastis 1/2 inchi 100 m Rp 700,000 Rp 70,000,000
Pupuk organik padat 2,000 kg Rp 1,000 Rp 2,000,000
Gas elpiji 12 kg 2 pcs Rp 500,000 Rp 1,000,000
Kompor gas tungku besar 2 unit Rp 750,000 Rp 1,500,000
Total I Rp 173,057,000
Masa Pakai (th) Nilai sisa Depresiasi/th

5 Rp 975,000 Rp3,705,000.00
5 Rp 1,850,000 Rp7,030,000.00
5 Rp 900,000 Rp3,420,000.00
3 Rp 24,000 Rp152,000.00
3 Rp 28,000 Rp177,333.33
3 Rp 15,000 Rp95,000.00
5 Rp 16,500 Rp62,700.00
3 Rp 4,400 Rp27,866.67
3 Rp 25,000 Rp158,333.33
3 Rp 8,750 Rp55,416.67
3 Rp 40,000 Rp253,333.33
5 Rp 5,000 Rp19,000.00
5 Rp 10,000 Rp38,000.00
5 Rp 4,200 Rp15,960.00
5 Rp 4,000 Rp15,200.00
5 Rp 55,000 Rp209,000.00
3 Rp 5,000 Rp31,666.67
3 Rp 11,000 Rp69,666.67
5 Rp 27,500 Rp104,500.00
5 Rp 33,000 Rp125,400.00
5 Rp 11,000 Rp41,800.00
5 Rp 15,000 Rp57,000.00
3 Rp 7,500 Rp47,500.00
5 Rp 212,500 Rp807,500.00
5 Rp 255,000 Rp969,000.00
5 Rp 90,000 Rp342,000.00
5 Rp 280,000 Rp1,064,000.00
5 Rp 10,000 Rp38,000.00
1 Rp 5,500 Rp104,500.00
5 Rp 3,500,000 Rp13,300,000.00
1 Rp 100,000 Rp1,900,000.00
10 Rp 50,000 Rp95,000.00
5 Rp 75,000 Rp285,000.00
Rp 8,652,850 Rp 34,816,677
Cash Flow sudah dikurangi pajak penjualan 10%
No. Pos Biaya - 1 2 3 4 5

A Saldo Awal - (173,057,000) (146,107,000) (119,157,000) (92,207,000) (65,257,000)

B Proyeksi Pengeluaran
1. Investasi 173,057,000
2. Biaya Operasional 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
C Jumlah Pengeluaran 173,057,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

D Proyeksi Penerimaan 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

Lain-lain - - - - -
1111 - - - - -
2222 - - - - -
3333 - - - - -

E Jumlah Pemasukan 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

F Total Pengeluaran 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

G Penerimaan Bersih (KAS) 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000

H Saldo Akhir (173,057,000) (146,107,000) (119,157,000) (92,207,000) (65,257,000) (38,307,000)

UBAH saja nilai G12 untuk nilai-nilai lain

Aliran Kas Tahun I 323,400,000

Aliran Kas Tahun II 323,400,000
Aliran Kas Tahun III 323,400,000

Operasional/Pengeluaran I 180,000,000
Operasional/Pengeluaran II 180,000,000
Operasional/Pengeluaran III 180,000,000

Hasil Penjualan Tahun I 503,400,000

Hasil Penjualan Tahun II 503,400,000
Hasil Penjualan Tahun II 503,400,000
 6 7 8 9 10 11 12 13

(38,307,000) (11,357,000) 15,593,000 42,543,000 69,493,000 96,443,000 123,393,000 72,518,003

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000

Pajak th I 77,824,997
(11,357,000) 15,593,000 42,543,000 69,493,000 96,443,000 123,393,000 72,518,003 99,468,003
 Bulan ke-
14 15 16 17 18 19 20 21

99,468,003 126,418,003 153,368,003 180,318,003 207,268,003 234,218,003 261,168,003 288,118,003

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000

126,418,003 153,368,003 180,318,003 207,268,003 234,218,003 261,168,003 288,118,003 315,068,003

 22 23 24 25 26 27 28

315,068,003 342,018,003 368,968,003 318,093,006 345,043,006 371,993,006 398,943,006

15,000,000 15,000,000 15,000,000 360,000,000 15,000,000 15,000,000 15,000,000 15,000,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

- - - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

26,950,000 26,950,000 26,950,000 646,800,000 26,950,000 26,950,000 26,950,000 26,950,000

Pajak th II 77,824,997
342,018,003 368,968,003 318,093,006 345,043,006 371,993,006 398,943,006 425,893,006
 29 30 31 32 33 34 35 36

425,893,006 452,843,006 479,793,006 506,743,006 533,693,006 560,643,006 587,593,006 614,543,006

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -

41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000 41,950,000

15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000

26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000 26,950,000

Pajak th III 77,824,997

452,843,006 479,793,006 506,743,006 533,693,006 560,643,006 587,593,006 614,543,006 563,668,009
PROYEKSI RUGI LABA
Periode Tahun 1 Tahun 2 Tahun 3

Perhitungan Pajak Penghasilan

Hasil Penjualan 503,400,000 503,400,000 503,400,000 10% x 25,000,000 =
Biaya operasi 180,000,000 180,000,000 180,000,000 15% x 25,000,000 =
30% x 238,583,323 =
Biaya Depresiasi 34,816,677 34,816,677 34,816,677 Total PJK Tahun I

Laba Operasi 288,583,323 288,583,323 288,583,323 Perhitungan Pajak Penghasilan

Bunga Bank 24% 10% x 25,000,000 =
Laba Sebelum Pajak (EBIT) 288,583,323 288,583,323 288,583,323 15% x 25,000,000 =
Pajak Penghasilan 77,824,997 77,824,997 77,824,997 30% x 238,583,323 =
Total PJK Tahun II
Laba Setelah Pajak (EAT) Rp 210,758,326 Rp 210,758,326 Rp 210,758,326
Perhitungan Pajak Penghasilan
10% x 25,000,000 =
TOTAL LABA DITAHAN (utk INVESTASI BERIKUTNYA) Rp 632,274,979 15% x 25,000,000 =
30% x 238,583,323 =
Total PJK Tahun III

ALHAMDULILLAH
ak Penghasilan
2,500,000
3,750,000
71,574,997
77,824,997

ak Penghasilan
2,500,000
3,750,000
71,574,997
77,824,997

ak Penghasilan
2,500,000
3,750,000
71,574,997
77,824,997
 MENILAI KELAYAKAN INVESTASI
dengan metode
NET PRESENT VALUE

Investasi Awal Rp 173,057,000.00

Aliran kas tahun ke-1 Rp 323,400,000.00
Aliran kas tahun ke-2 Rp 323,400,000.00
Aliran kas tahun ke-3 Rp 323,400,000.00
Tingkat suku bunga 20.00%
NPV Rp 508,179,111.11
Kesimpulan
Investasi dipertimbangkan diterima
 MENILAI KELAYAKAN INVESTASI
dengan metode
INTERNAL RATE OF RETURN

Investasi awal Rp (173,057,000.00)

Aliran kas tahun ke-1 Rp 323,400,000.00
Aliran kas tahun ke-2 Rp 323,400,000.00
Aliran kas tahun ke-3 Rp 323,400,000.00

IRR DISYARATKAN 20.00%

IRR SESUNGGUHNYA 178.20%

Kesimpulan
Investasi dipertimbangkan diterima
 PENILAIAN INVESTASI DENGAN PAYBACK PERIOD

Investasi Awal Rp 173,057,000

Aliran kas
Keterangan EAT Depresiasi Cash Inflow
Tahun ke-1 210,758,326 34,816,677 245,575,003
Tahun ke-2 210,758,326 34,816,677 245,575,003
Tahun ke-3 210,758,326 34,816,677 245,575,003
Tahun ke-4 0 0 0

PERIODE PAYBACK 9 Bulan

1
3.543585566
3