Biaya Investasi Usaha Gula Merah

No Komponen Biaya Satuan

1 Perizinan
2 Bangunan m2
3 Tanah m2
Kendaraan:
4 a. Mobil pick up grandmax 201 unit
b. Motor mio soulgt unit
Alat Produksi Dan Pengemasan:
a. galon pc unit
b. galon pac unit
c. Mesin UV unit
d. Mesin jet pump unit
e. mesin segel unit
f. mesin penyikat glon unit
5
g. blong air penguin 5000 l unit
h. blong air penguin 2000 l unit
i. filter kecil 01 mikro unit
j. filter besar unit

Jumlah biaya investasi

Sumber dana modal kerja dari: Rp168,430,000
a. Kredit (0%) Rp0
b. Dana Sendiri (100%) Rp50,529,000
Jumlah Fisik Harga per Satuan (Rp)
Umur Ekonomis (Tahun)

20 Rp200,000 10
25 Rp500,000

1 Rp65,000,000 7
1 Rp14,000,000 5

350 Rp42,000 10
100 Rp35,000 10
1 Rp13,000,000 10
1 Rp8,000,000 10
1 Rp4,000,000 10
1 Rp3,000,000 5
2 Rp7,600,000 10
2 Rp3,200,000 10
13 Rp10,000 1
2 Rp2,500,000 5

Jumlah Biaya Investasi

Nilai Barang Nilai Depresiasi per Tahun
0
Rp4,000,000 Rp400,000
Rp12,500,000

Rp65,000,000 Rp9,285,714
Rp14,000,000 Rp2,800,000

Rp14,700,000 Rp2,940,000
Rp3,500,000 Rp350,000
Rp13,000,000 Rp1,300,000
Rp8,000,000 Rp2,666,667
Rp4,000,000 Rp1,333,333
Rp3,000,000 Rp1,000,000
Rp15,200,000 Rp3,040,000
Rp6,400,000 Rp1,280,000
Rp130,000 Rp26,000
Rp5,000,000 Rp1,000,000

Rp168,430,000 Rp27,421,714
Nilai Penyusutan Sepuluh Tahun 0 1
0
Rp4,000,000 Rp4,000,000
Rp0 Rp12,500,000
Rp0
Rp92,857,143 Rp65,000,000
Rp28,000,000 Rp14,000,000
Rp0
Rp29,400,000 Rp14,700,000
Rp3,500,000 Rp3,500,000
Rp13,000,000 Rp13,000,000
Rp26,666,667 Rp8,000,000
Rp13,333,333 Rp4,000,000
Rp10,000,000 Rp3,000,000
Rp30,400,000 Rp15,200,000
Rp12,800,000 Rp6,400,000
Rp260,000 Rp130,000
Rp10,000,000 Rp5,000,000

Jumlah Rp168,430,000
 Tahun
2 3 4 5 6

Rp3,000,000

Rp130,000 Rp130,000 Rp130,000

Rp130,000 Rp0 Rp3,130,000

7 8 9 10 Nilai Sisa

-
-

-
-
-

Rp2,000,000
-

Rp130,000 Rp130,000 Rp0

Rp130,000 Rp130,000 Rp2,000,000

a. Biaya Variabel

No. Struktur Biaya Satuan

Bahan Baku
1 air bersih kopishan sakok Liter

Bahan Pembuatan
2 a. - -

Bahan Pengemasan
3 a. tutup galon unit
b. segel galon Pack
Tenaga Kerja Langsung
a. pengolah dan pengemasan Orang
4
b. Pengantar Orang
c. -
5 Total Biaya Variabel

b. Biaya Tetap
No. Uraian Satuan
Tenaga Kerja
1
a. Manajer 0
2 Listrik
3 Bensin
4 ATK
5 Perawatan Kendaraan

Biaya Pemasaran
7 a. Tenaga Kerja 1

TOTAL biaya tetap

KEBUTUHAN MODAL KERJA

Biaya Produksi Rp6,464,400
Jumlah Modal Kerja Rp6,464,400
Modal Kerja 1,5 bulan Rp9,696,600
Sumber dana modal kerja dari:
a. Kredit 0% Rp0
b. Dana Sendiri 100% Rp9,696,600
Jumlah Fisik Biaya per satuan Jumlah biaya 1 bulan Jumlah biaya 1 tahun

Rp34,200 Rp32 Rp1,094,400 Rp13,132,800

Rp0 Rp0

Rp2,000 Rp110 Rp220,000 Rp2,640,000

Rp25,000 Rp4 Rp100,000 Rp1,200,000

Rp1 Rp1,500,000 Rp1,500,000 Rp18,000,000

Rp0 Rp0
Rp0 Rp0
Rp2,914,400 Rp34,972,800

Unit Biaya Total biaya 1 bulan Total biaya 1 tahun

Orang Rp0 Rp0 Rp0

Rp500,000 Rp6,000,000
Rp1,000,000 Rp12,000,000

Rp550,000 Rp6,600,000

Orang Rp1,500,000 Rp1,500,000 Rp18,000,000

Rp1,500,000 Rp3,550,000 Rp42,600,000

Rp77,572,800
Rp77,572,800
NO Produk VOLUME UNIT
1 air galon water u 100 unit (19 liter)
TOTAL
HARGA JUAL PENJUALAN 1 BULAN PENJUALAN 1 TAHUN
Rp6,000 Rp18,000,000 Rp216,000,000
Rp18,000,000 Rp216,000,000
Rencana Pembayaran Kredit Bank

Total Pinjaman
Pinjaman Untuk Investasi 168,430,000
Pinjaman Untuk Biaya Operasional 0
Total Pinjaman 168,430,000
Bunga 0.14

Periode Kredit ldc Angsuran Tetap

Tahun-0 168,430,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-1 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-2 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-3 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-4 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-5 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-6 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-7 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-8 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-9 16,843,000
Bulan -1 1,403,583
Bulan -2 1,403,583
Bulan -3 1,403,583
Bulan -4 1,403,583
Bulan -5 1,403,583
Bulan -6 1,403,583
Bulan -7 1,403,583
Bulan -8 1,403,583
Bulan -9 1,403,583
Bulan -10 1,403,583
Bulan -11 1,403,583
Bulan -12 1,403,583
Tahun-10 16,843,000
Bunga Total Saldo Awal Saldo Akhir

168,430,000 168,430,000
1,965,017 3,368,600 168,430,000 167,026,417
1,948,642 3,352,225 167,026,417 165,622,833
1,932,266 3,335,850 165,622,833 164,219,250
1,915,891 3,319,475 164,219,250 162,815,667
1,899,516 3,303,099 162,815,667 161,412,083
1,883,141 3,286,724 161,412,083 160,008,500
1,866,766 3,270,349 160,008,500 158,604,917
1,850,391 3,253,974 158,604,917 157,201,333
1,834,016 3,237,599 157,201,333 155,797,750
1,817,640 3,221,224 155,797,750 154,394,167
1,801,265 3,204,849 154,394,167 152,990,583
1,784,890 3,188,473 152,990,583 151,587,000
22,499,441 39,342,441
1,768,515 3,172,098 151,587,000 150,183,417
1,752,140 3,155,723 150,183,417 148,779,833
1,735,765 3,139,348 148,779,833 147,376,250
1,719,390 3,122,973 147,376,250 145,972,667
1,703,014 3,106,598 145,972,667 144,569,083
1,686,639 3,090,223 144,569,083 143,165,500
1,670,264 3,073,847 143,165,500 141,761,917
1,653,889 3,057,472 141,761,917 140,358,333
1,637,514 3,041,097 140,358,333 138,954,750
1,621,139 3,024,722 138,954,750 137,551,167
1,604,764 3,008,347 137,551,167 136,147,583
1,588,388 2,991,972 136,147,583 134,744,000
18,372,906 35,215,906
1,572,013 2,975,597 134,744,000 133,340,417
1,555,638 2,959,222 133,340,417 131,936,833
1,539,263 2,942,846 131,936,833 130,533,250
1,522,888 2,926,471 130,533,250 129,129,667
1,506,513 2,910,096 129,129,667 127,726,083
1,490,138 2,893,721 127,726,083 126,322,500
 1,473,762 2,877,346 126,322,500 124,918,917
1,457,387 2,860,971 124,918,917 123,515,333
1,441,012 2,844,596 123,515,333 122,111,750
1,424,637 2,828,220 122,111,750 120,708,167
1,408,262 2,811,845 120,708,167 119,304,583
1,391,887 2,795,470 119,304,583 117,901,000
17,783,401 34,626,401
1,375,512 2,779,095 117,901,000 116,497,417
1,359,137 2,762,720 116,497,417 115,093,833
1,342,761 2,746,345 115,093,833 113,690,250
1,326,386 2,729,970 113,690,250 112,286,667
1,310,011 2,713,594 112,286,667 110,883,083
1,293,636 2,697,219 110,883,083 109,479,500
1,277,261 2,680,844 109,479,500 108,075,917
1,260,886 2,664,469 108,075,917 106,672,333
1,244,511 2,648,094 106,672,333 105,268,750
1,228,135 2,631,719 105,268,750 103,865,167
1,211,760 2,615,344 103,865,167 102,461,583
1,195,385 2,598,968 102,461,583 101,058,000
15,425,381 32,268,381
1,179,010 2,582,593 101,058,000 99,654,417
1,162,635 2,566,218 99,654,417 98,250,833
1,146,260 2,549,843 98,250,833 96,847,250
1,129,885 2,533,468 96,847,250 95,443,667
1,113,509 2,517,093 95,443,667 94,040,083
1,097,134 2,500,718 94,040,083 92,636,500
1,080,759 2,484,342 92,636,500 91,232,917
1,064,384 2,467,967 91,232,917 89,829,333
1,048,009 2,451,592 89,829,333 88,425,750
1,031,634 2,435,217 88,425,750 87,022,167
1,015,259 2,418,842 87,022,167 85,618,583
998,883 2,402,467 85,618,583 84,215,000
13,067,361 29,910,361
982,508 2,386,092 84,215,000 82,811,417
966,133 2,369,717 82,811,417 81,407,833
949,758 2,353,341 81,407,833 80,004,250
933,383 2,336,966 80,004,250 78,600,667
917,008 2,320,591 78,600,667 77,197,083
900,633 2,304,216 77,197,083 75,793,500
884,257 2,287,841 75,793,500 74,389,917
867,882 2,271,466 74,389,917 72,986,333
851,507 2,255,091 72,986,333 71,582,750
835,132 2,238,715 71,582,750 70,179,167
818,757 2,222,340 70,179,167 68,775,583
802,382 2,205,965 68,775,583 67,372,000
10,709,341 27,552,341
786,007 2,189,590 67,372,000 65,968,417
769,632 2,173,215 65,968,417 64,564,833
753,256 2,156,840 64,564,833 63,161,250
736,881 2,140,465 63,161,250 61,757,667
720,506 2,124,089 61,757,667 60,354,083
704,131 2,107,714 60,354,083 58,950,500
687,756 2,091,339 58,950,500 57,546,917
671,381 2,074,964 57,546,917 56,143,333
655,006 2,058,589 56,143,333 54,739,750
638,630 2,042,214 54,739,750 53,336,167
622,255 2,025,839 53,336,167 51,932,583
605,880 2,009,463 51,932,583 50,529,000
8,351,321 25,194,321
589,505 1,993,088 50,529,000 49,125,417
573,130 1,976,713 49,125,417 47,721,833
556,755 1,960,338 47,721,833 46,318,250
540,380 1,943,963 46,318,250 44,914,667
524,004 1,927,588 44,914,667 43,511,083
507,629 1,911,213 43,511,083 42,107,500
491,254 1,894,837 42,107,500 40,703,917
474,879 1,878,462 40,703,917 39,300,333
458,504 1,862,087 39,300,333 37,896,750
442,129 1,845,712 37,896,750 36,493,167
425,754 1,829,337 36,493,167 35,089,583
409,378 1,812,962 35,089,583 33,686,000
5,993,301 22,836,301
393,003 1,796,587 33,686,000 32,282,417
376,628 1,780,212 32,282,417 30,878,833
360,253 1,763,836 30,878,833 29,475,250
343,878 1,747,461 29,475,250 28,071,667
327,503 1,731,086 28,071,667 26,668,083
311,128 1,714,711 26,668,083 25,264,500
294,752 1,698,336 25,264,500 23,860,917
278,377 1,681,961 23,860,917 22,457,333
262,002 1,665,586 22,457,333 21,053,750
245,627 1,649,210 21,053,750 19,650,167
229,252 1,632,835 19,650,167 18,246,583
212,877 1,616,460 18,246,583 16,843,000
3,635,281 20,478,281
196,502 1,600,085 16,843,000 15,439,417
180,127 1,583,710 15,439,417 14,035,833
163,751 1,567,335 14,035,833 12,632,250
147,376 1,550,960 12,632,250 11,228,667
131,001 1,534,584 11,228,667 9,825,083
 114,626 1,518,209 9,825,083 8,421,500
98,251 1,501,834 8,421,500 7,017,917
81,876 1,485,459 7,017,917 5,614,333
65,501 1,469,084 5,614,333 4,210,750
49,125 1,452,709 4,210,750 2,807,167
32,750 1,436,334 2,807,167 1,403,583
16,375 1,419,958 1,403,583 0
1,277,261 18,120,261
NO Uraian
1 2
A Penerimaan
Total Penerimaan 216,000,000 216,000,000

B Pengeluaran
i. Biaya Variabel 34,972,800 34,972,800
ii. Biaya Tetap 42,600,000 42,600,000
iii. Depresiasi 27,421,714 27,421,714
iv. Ansuran Bunga 22,499,441 18,372,906
Total Pengeluaran 127,493,955 123,367,420

C R/L Sebelum Pajak 88,506,045 92,632,580

D Pajak (5%) 4,425,302 4,631,629
E Laba Setelah Pajak 84,080,743 88,000,951
F Profit on Sales 39% 41%

G BEP: Rupiah 110,395,396 105,471,653

Kg 7,360 7,031
 Tahun
3 4 5 6

216,000,000 216,000,000 216,000,000 216,000,000

34,972,800 34,972,800 34,972,800 34,972,800

42,600,000 42,600,000 42,600,000 42,600,000
27,421,714 27,421,714 27,421,714 27,421,714
17,783,401 15,425,381 13,067,361 10,709,341
122,777,915 120,419,895 118,061,875 115,703,855

93,222,085 95,580,105 97,938,125 100,296,145

4,661,104 4,779,005 4,896,906 5,014,807
88,560,981 90,801,100 93,041,219 95,281,338
41% 42% 43% 44%

104,768,261 101,954,693 99,141,125 96,327,557

6,985 6,797 6,609 6,422
7 8 9 10

216,000,000 216,000,000 216,000,000 216,000,000

34,972,800 34,972,800 34,972,800 34,972,800

42,600,000 42,600,000 42,600,000 42,600,000
27,421,714 27,421,714 27,421,714 27,421,714
8,351,321 5,993,301 3,635,281 1,277,261
113,345,835 110,987,815 108,629,795 106,271,775

102,654,165 105,012,185 107,370,205 109,728,225

5,132,708 5,250,609 5,368,510 5,486,411
97,521,457 99,761,576 102,001,695 104,241,814
45% 46% 47% 48%

93,513,989 90,700,421 87,886,853 85,073,285

6,234 6,047 5,859 5,672
Laba Kotor labih dari 4,8 Miliyar per tahun maka pajak = 5%
No Uraian
0 1
A Arus Masuk
1. Total Penjualan 216,000,000
2. Kredit
a. Investasi -
b. Modal Kerja -
3. Modal Sendiri
a. Investasi 50,529,000 -
b. Modal Kerja 9,696,600
4. Nilai Sisa Proyek
Total Arus Masuk 50,529,000 225,696,600
Arus Masuk Untuk Menghitung IRR - 216,000,000

B Arus Keluar
1. Biaya Investasi 168,430,000
2. Biaya Variabel 34,972,800
3. Biaya Tetap 42,600,000
4. Angsuran Pokok 16,843,000
5. Angsuran Bunga 22,499,441
6. Pajak 4,425,302
Total Arus Keluar 168,430,000 121,340,543
Arus Keluar Untuk Menghitung IRR 168,430,000 81,998,102

C Arus Bersih (NCF) - 168,430,000 104,356,057

D CASH FLOW UNTUK MENGHITUNG IRR - 168,430,000 134,001,898
Discount Factor (14%) 1.0000 0.8772
Present Value -168,430,000 117,545,524

F ANALISIS KELAYAKAN USAHA

PV Positif 698,363,846
PV Negatif - 168,430,000
NPV (14%) Rp 529,933,846
IRR 0.79
Net B/C 4
PBP 17.2 tahun
 Tahun
2 3 4 5 6

216,000,000 216,000,000 216,000,000 216,000,000 216,000,000

- - 130,000 0 3,130,000

216,000,000 216,000,000 216,130,000 216,000,000 219,130,000

216,000,000 216,000,000 216,130,000 216,000,000 219,130,000

34,972,800 34,972,800 34,972,800 34,972,800 34,972,800

42,600,000 42,600,000 42,600,000 42,600,000 42,600,000
16,843,000 16,843,000 16,843,000 16,843,000 16,843,000
18,372,906 17,783,401 15,425,381 13,067,361 10,709,341
4,631,629 4,661,104 4,779,005 4,896,906 5,014,807
117,420,335 116,860,305 114,620,186 112,380,067 110,139,948
82,204,429 82,233,904 82,351,805 82,469,706 82,587,607

98,579,665 99,139,695 101,509,814 103,619,933 108,990,052

133,795,571 133,766,096 133,778,195 133,530,294 136,542,393
0.7695 0.6750 0.5921 0.5194 0.4556
102,951,347 90,288,304 79,207,431 69,351,450 62,206,877
 7 8 9 10

216,000,000 216,000,000 216,000,000 216,000,000

0 130,000 0 130,000

2,000,000
216,000,000 216,130,000 216,000,000 216,130,000
216,000,000 216,130,000 216,000,000 216,130,000

34,972,800 34,972,800 34,972,800 34,972,800

42,600,000 42,600,000 42,600,000 42,600,000
16,843,000 16,843,000 16,843,000 16,843,000
8,351,321 5,993,301 3,635,281 1,277,261
5,132,708 5,250,609 5,368,510 5,486,411
107,899,829 105659710.077381 103419591.077381 101179472.077381
82,705,508 82,823,409 82,941,310 83,059,211

99,139,695 110,470,290 112,580,409 114,950,528

133,294,492 133,306,591 133,058,690 133070788.755952
0.3996 0.3506 0.3075 0.2697
53,269,454 46,731,832 40,916,604 35,895,021