PERTANYAAN :

Rumah Makan Budiman adalah sebuah restoran yang akan direncanakan akan dibuka, sebelum dibuka, harus dilakukan studi
Rumah Makan Budiman layak atau tidak untuk dijalankan. Dengan mengandalkan Investasi sebgai berikut :
No.
1
2
3
4
5
6
7
8
9
10
11
12
13

Jenis Biaya
Perizinan
Bangunan 40 m2
Mobil
Meja Makan
Kursi Makan
Meja Kantor
Kursi Kantor
Komputer
Printer
Kompor Gas
Peralatan Dapur
Sound system
TV
TOTAL

Jumlah

Biaya
1
1
1
12
32
2
2
1
1
3
1
1
1

500,000
70,000,000
30,000,000
150,000
40,000
200,000
50,000
2,000,000
500,000
700,000
10,000,000
5,000,000
5,000,000

Total Biaya
500,000
70,000,000
30,000,000
1,800,000
1,280,000
400,000
100,000
2,000,000
500,000
2,100,000
10,000,000
5,000,000
5,000,000
128,680,000

Biaya Bahan Baku

No.

Jumlah (porsi)
Per bulan
Per tahun
8,250
99,000
8,250
99,000
8,250
99,000

Jenis Bahan Baku

1 Aneka Lauk
2 Bumbu Dapur
3 Minuman
Total

Harga
Rp4,000
Rp1,000
Rp2,000
Rp7,000

Total Harga
Per bulan
Per tahun
Rp33,000,000 Rp396,000,000
Rp8,250,000
Rp99,000,000
Rp16,500,000 Rp198,000,000
Rp57,750,000 Rp693,000,000

Biaya Tenaga Keja Langsung

No.

Total Gaji
Jumlah
Gaji perbulan
Perbulan
3
Rp1,500,000 Rp4,500,000
4
Rp1,000,000 Rp4,000,000

Jabatan
1 Juru Masak
2 Pramusaji
Total

Total Gaji
Pertahun
Rp54,000,000
Rp48,000,000

Rp8,500,000 Rp102,000,000

Biaya Tenga Kerja Tidak Langsung

No.

Jabatan
1 Pembelian
2 Administrasi/Kasir
3 Supir
Total

Biaya Lain-lain
No.
Keterangan
1 Gas
2 BBM
3 Listrik
4 Telepon
5 Perawatan
Total
Jumlah Seluruh Modal
No.
Sumber Dana

Jumlah

Total Gaji
Gaji perbulan
perbulan
1
Rp1,200,000 Rp1,200,000
1
Rp1,000,000 Rp1,000,000
1
Rp1,000,000 Rp1,000,000
Rp3,200,000

Perbulan
Per Tahun
Rp1,000,000 Rp12,000,000
Rp225,000 Rp2,700,000
Rp100,000 Rp1,200,000
Rp100,000 Rp1,200,000
Rp50,000
Rp600,000
Rp1,475,000 Rp17,700,000

Jumlah

Total Gaji
Pertahun
Rp14,400,000
Rp12,000,000
Rp12,000,000
Rp38,400,000

1 Biaya Investasi
2 Biaya Modal Kerja:
Bahan Baku
Tenaga Kerja
Operasional lainnya
Total

128,680,000
57,750,000
35,100,000
4,425,000
225,955,000

Keterangan
Penjualan meningkat setiap bulan sebesar 10%
produksi per hari = 80 porsi
Diasumsikan bahwa Rumah Makan buka selama 1 minggu = 6 hari, jadi 1 bulan = 24 hari
ketika penjualan telah melebihi produksi maka produksi ditingkatkan 2x lipat
Diasumsikan bahwa jumlah produksi tiap makanan sama
Kapankah Rumah Makan Budiman bisa balik modal?????

a, harus dilakukan studi kelayakan terlebih dahulu, apakah

PENERIMAAN KAS
Produksi (porsi)
Target Penjualan (Porsi)
Penjualan Nasi (Unit)
1. Nasi Putih (70%)
2. Nasi Uduk (40%)
3. Nasi Goreng Ayam (70%)
4. Nasi Goreng Sea Food (60%)
5. Nasi Kuning (50%)
Sub Total Nasi
Penjualan Nasi (Rp)

Harga per unitHarga

(Rp) (Rp)

Minggu I
Minggu II Minggu III Minggu IV Bulan I
Harga (Rp)
480
480
480
480
1,920

Bulan II

Harga (Rp)
1,920

Bulan III
1,920

1,500
2,000
7,000
10,000
2,000
22,500

504,000
384,000
2,352,000
2,880,000
480,000
6,600,000

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

1,344
768
1,344
1,152
960
5,568
26,400,000

2,304,000
1,920,000
10,752,000
13,440,000
2,304,000
30,720,000

1,536
960
1,536
1,344
1,152
6,528
30,720,000

2,592,000
2,304,000
12,096,000
15,360,000
2,688,000
35,040,000

1,728
1,152
1,728
1,536
1,344
7,488
35,040,000

2,880,000
2,688,000
13,440,000
17,280,000
3,072,000
39,360,000

Penjualan Sayur (Unit)

1. Kangkung Hotplat (60%)
2. Cah Kangkung (20%)
3. Gudeg (50%)
4. Megono (50%)
5. Urap (30%)
Sub Total Sayur
Penjualan Sayur (Rp)

5,000
4,000
2,500
2,000
2,000
15,500

1,440,000
384,000
600,000
480,000
288,000
3,192,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

1,152
384
960
960
576
4,032
12,768,000

6,720,000
2,304,000
2,880,000
2,304,000
1,536,000
15,744,000

1,344
576
1,152
1,152
768
4,992
15,744,000

7,680,000
3,072,000
3,360,000
2,688,000
1,920,000
18,720,000

1,536
768
1,344
1,344
960
5,952
18,720,000

8,640,000
3,840,000
3,840,000
3,072,000
2,304,000
21,696,000

Penjualan Lauk (Unit)

1. Pecel Lele (60%)
2. Ayam Bakar (50%)
3. Sop Ikan (70%)
4. Sop Ayam (70%)
5. Bakso Sapi (60%)
6. Ayam Goreng (70%)
7. Bebek Goreng (70%)
8. Bebek Bakar (70%)
9. Tahu Goreng (30%)
10.Tempe Goreng (20%)
Sub Total Lauk
Penjualan Lauk (Rp)

6,000
8,000
10,000
8,000
8,000
8,000
12,000
12,000
500
500
73,000

1,728,000
1,920,000
3,360,000
2,688,000
2,304,000
2,688,000
4,032,000
4,032,000
72,000
48,000
22,872,000

288
288
288
288
240
240
240
240
336
336
336
336
336
336
336
336
288
288
288
288
336
336
336
336
336
336
336
336
336
336
336
336
144
144
144
144
96
96
96
96
2,736
2,736
2,736
2,736
22,872,000 22,872,000 22,872,000 22,872,000

1,152
8,064,000
1,344
9,216,000
1,536 10,368,000
960
9,216,000
1,152 41,932,800
5,242 12,288,000
1,344 15,360,000
1,536 17,280,000
1,728 19,200,000
1,344 12,288,000
1,536 13,824,000
1,728 15,360,000
1,152 10,752,000
1,344 12,288,000
1,536 13,824,000
1,344 12,288,000
1,536 13,824,000
1,728 15,360,000
1,344 18,432,000
1,536 20,736,000
1,728 23,040,000
1,344 18,432,000
1,536 20,736,000
1,728 23,040,000
576
384,000
768
480,000
960
576,000
384
288,000
576
384,000
768
480,000
10,944 105,504,000
12,864 150,700,800
18,682 133,536,000
91,488,000
105,504,000
150,700,800

Penjualan Menu Spesial (Unit)

1. Peyek udang (30%)
2. Peyek Kacang (20%)
Sub Total Menu
Penjualan Menu Spesial (Rp)

2,500
1,500
4,000

360,000
144,000
504,000

144
96
240
504,000

144
96
240
504,000

144
96
240
504,000

144
96
240
504,000

576
384
960
2,016,000

1,920,000
864,000
2,784,000

768
576
1,344
2,784,000

2,400,000
1,152,000
3,552,000

960
768
1,728
3,552,000

2,880,000
1,440,000
4,320,000

Penjualan Minuman (Unit)

1. Air Mineral 600 ml (70%)
2. Tea Botol Sosro (60%)
3. Tea Hangat Manis (50%)
4. Jus Buah (50%)
5. Coffee Dream (30%)
6. Coca-cola (40%)
7. Fanta (30%)
Sub Total Minuman
Penjualan Minuman (Rp)

1,500
2,000
1,500
5,000
5,000
5,000
5,000
25,000

504,000
576,000
360,000
1,200,000
720,000
960,000
720,000
5,040,000

336
288
240
240
144
192
144
1,584
5,040,000

336
288
240
240
144
192
144
1,584
5,040,000

336
288
240
240
144
192
144
1,584
5,040,000

336
288
240
240
144
192
144
1,584
5,040,000

1,344
1,152
960
960
576
768
576
6,336
20,160,000

2,304,000
2,688,000
1,728,000
5,760,000
3,840,000
4,800,000
3,840,000
24,960,000

1,536
1,344
1,152
1,152
768
960
768
7,680
24,960,000

2,592,000
3,072,000
7,862,400
26,208,000
4,800,000
5,760,000
4,800,000
55,094,400

1,728
1,536
5,242
5,242
960
1,152
960
16,819
55,094,400

2,880,000
3,456,000
2,304,000
7,680,000
5,760,000
6,720,000
5,760,000
34,560,000

Total Penerimaan Kas

38,208,000 38,208,000 38,208,000 38,208,000 152,832,000

Minggu I

Minggu II

Minggu III

Minggu VI

Bulan I

PENGELUARAN KAS
Biaya Bahan Baku Langsung
Biaya Tenaga Kerja Langsung
Biaya Tenaga Kerja Tak Langsung
Biaya Lain-lain

14,437,500 14,437,500 14,437,500 14,437,500

2,125,000 2,125,000 2,125,000 2,125,000
800,000
800,000
800,000
800,000
368,750
368,750
368,750
368,750

57,750,000
8,500,000
3,200,000
1,475,000

Total Pengeluaran Kas

17,731,250 17,731,250 17,731,250 17,731,250

70,925,000

179,712,000
Bulan II
57,750,000
8,500,000
3,200,000
1,475,000

Bulan III

263,107,200
Triwulan I

57,750,000 173,250,000
8,500,000 25,500,000
3,200,000
9,600,000
1,475,000
4,425,000

Bulan 4

Bulan 5

57,750,000 115,500,000
8,500,000 17,000,000
3,200,000
6,400,000
1,475,000
2,950,000

Keterangan
Penjualn meningkat setiap bulan sebesar 10%
sehingga setiap tahunnya dapat meningkat sebesar 5 %
penjualan sebesar 70% di tahun I
produksi per hari = 80 porsi
1 minggu = 6 hari
ketika penjualan telah melebihi produksi maka produksi ditingkatkan 2x lipat,
Triwulan II terdiri dari
Produksi

Bulan IV
Bulan V
Bulan VI
total
7,200
14,400
14,400
36,000

23,760

7,200

14,400

14,400

Penjualan
Semester II terdiri dari
Produksi
Penjualan
ASUMSI
JUMLAH PRODUKSI TIAP MENU MAKANAN SAMA

7,200

8,640

10,080

25,920

Bulan X
Bulan XI
Bulan XII
total
24,000
24,000
24,000
72,000
14,400
16,800
19,200
50,400

25,920
-2,160

7,200

7,920
7,920

8,640
8,640

BULAN 4
1,920

BULAN 5
3,840

BULAN 6
Triwulan II persen
3,840
9,600

Harga per unit (Rp)

Bulan 7

Bulan 8
3,840

Bulan 9
3,840

3,840

1,920
1,344
1,920
1,728
1,536
8,448
39,360,000

3,168,000
3,072,000
14,784,000
19,200,000
3,456,000
43,680,000

2,112
1,536
2,112
1,920
1,728
9,408
43,680,000

3,456,000
3,456,000
16,128,000
21,120,000
3,840,000
48,000,000

2,304
6,336
1,728
4,608
2,304
6,336
2,112
5,760
1,920
5,184
10,368
28,224
48,000,000 131,040,000

180
150
180
170
160

1,500
2,000
7,000
10,000
2,000
22,500

3,744,000
3,840,000
17,472,000
23,040,000
4,224,000
52,320,000

2,496
1,920
2,496
2,304
2,112
11,328
52,320,000

4,032,000
4,224,000
18,816,000
24,960,000
4,608,000
56,640,000

2,688
2,112
2,688
2,496
2,304
12,288
56,640,000

4,320,000
4,608,000
20,160,000
26,880,000
4,992,000
60,960,000

2,880
2,304
2,880
2,688
2,496
13,248
60,960,000

1,728
960
1,536
1,536
1,152
6,912
21,696,000

9,600,000
4,608,000
4,320,000
3,456,000
2,688,000
24,672,000

1,920
1,152
1,728
1,728
1,344
7,872
24,672,000

10,560,000
5,376,000
4,800,000
3,840,000
3,072,000
27,648,000

2,112
1,344
1,920
1,920
1,536
8,832
27,648,000

5,760
3,456
5,184
5,184
4,032
23,616
74,016,000

170
130
160
160
140

5,000
4,000
2,500
2,000
2,000
15,500

11,520,000
6,144,000
5,280,000
4,224,000
3,456,000
30,624,000

2,304
1,536
2,112
2,112
1,728
9,792
30,624,000

12,480,000
6,912,000
5,760,000
4,608,000
3,840,000
33,600,000

2,496
1,728
2,304
2,304
1,920
10,752
33,600,000

13,440,000
7,680,000
6,240,000
4,992,000
4,224,000
36,576,000

2,688
1,920
2,496
2,496
2,112
11,712
36,576,000

1,728 11,520,000
1,920 12,672,000
2,112
5,760
1,536 13,824,000
1,728 15,360,000
1,920
5,184
1,920 21,120,000
2,112 23,040,000
2,304
6,336
1,920 16,896,000
2,112 18,432,000
2,304
6,336
1,728 15,360,000
1,920 16,896,000
2,112
5,760
1,920 16,896,000
2,112 18,432,000
2,304
6,336
1,920 25,344,000
2,112 27,648,000
2,304
6,336
1,920 25,344,000
2,112 27,648,000
2,304
6,336
1,152
672,000
1,344
768,000
1,536
4,032
960
576,000
1,152
672,000
1,344
3,456
16,704 147,552,000
18,624 161,568,000
20,544
55,872
133,536,000
147,552,000
161,568,000 442,656,000

170
160
180
180
170
180
180
180
140
130

6,000 13,824,000
8,000 16,896,000
10,000 24,960,000
8,000 19,968,000
8,000 18,432,000
8,000 19,968,000
12,000 29,952,000
12,000 29,952,000
500
864,000
500
768,000
73,000 175,584,000

2,304
2,112
2,496
2,496
2,304
2,496
2,496
2,496
1,728
1,536
22,464
175,584,000

14,976,000
18,432,000
26,880,000
21,504,000
19,968,000
21,504,000
32,256,000
32,256,000
960,000
864,000
189,600,000

2,496 16,128,000
2,688
2,304 19,968,000
2,496
2,688 28,800,000
2,880
2,688 23,040,000
2,880
2,496 21,504,000
2,688
2,688 23,040,000
2,880
2,688 34,560,000
2,880
2,688 34,560,000
2,880
1,920
1,056,000
2,112
1,728
960,000
1,920
24,384 203,616,000
26,304
189,600,000
203,616,000

1,152
960
2,112
4,320,000

3,360,000
1,728,000
5,088,000

1,344
1,152
2,496
5,088,000

3,840,000
2,016,000
5,856,000

1,920
1,728
1,536
1,536
1,152
1,344
1,152
10,368
34,560,000

3,168,000
3,840,000
2,592,000
8,640,000
6,720,000
7,680,000
6,720,000
39,360,000

2,112
1,920
1,728
1,728
1,344
1,536
1,344
11,712
39,360,000

3,456,000
4,224,000
2,880,000
9,600,000
7,680,000
8,640,000
7,680,000
44,160,000

Bulan 6

Triwulan II

Semester I

Bulan 7

1,536
1,344
2,880
5,856,000

4,032
3,456
7,488
15,264,000

140
130

2,500
1,500
4,000

4,320,000
2,304,000
6,624,000

1,728
1,536
3,264
6,624,000

4,800,000
2,592,000
7,392,000

1,920
1,728
3,648
7,392,000

5,280,000
2,880,000
8,160,000

2,112
1,920
4,032
8,160,000

2,304
6,336
2,112
5,760
1,920
5,184
1,920
5,184
1,536
4,032
1,728
4,608
1,536
4,032
13,056
35,136
44,160,000 118,080,000

180
170
160
160
140
150
140

1,500
2,000
1,500
5,000
5,000
5,000
5,000
25,000

3,744,000
4,608,000
3,168,000
10,560,000
8,640,000
9,600,000
8,640,000
48,960,000

2,496
2,304
2,112
2,112
1,728
1,920
1,728
14,400
48,960,000

4,032,000
4,992,000
3,456,000
11,520,000
9,600,000
10,560,000
9,600,000
53,760,000

2,688
2,496
2,304
2,304
1,920
2,112
1,920
15,744
53,760,000

4,320,000
5,376,000
3,744,000
12,480,000
10,560,000
11,520,000
10,560,000
58,560,000

2,880
2,688
2,496
2,496
2,112
2,304
2,112
17,088
58,560,000

Bulan 8

Bulan 9

Bulan 10

Bulan 11

Bulan 12

Semester II

Tahun I

115,500,000 288,750,000 462,000,000 115,500,000 115,500,000 115,500,000 115,500,000 115,500,000 115,500,000 693,000,000 1,155,000,000
17,000,000 42,500,000 68,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 102,000,000 170,000,000
6,400,000 16,000,000 25,600,000
6,400,000
6,400,000
6,400,000
6,400,000
6,400,000
6,400,000 38,400,000
64,000,000
2,950,000
7,375,000 11,800,000
2,950,000
2,950,000
2,950,000
2,950,000
2,950,000
2,950,000 17,700,000
29,500,000

36,000

23,760

Bulan 10
3,840

Bulan 11
3,840

Bulan 12

Semester II

Tahun II

3,840

23,040

4,608,000
4,992,000
21,504,000
28,800,000
5,376,000
65,280,000

3,072
2,496
3,072
2,880
2,688
14,208
65,280,000

4,896,000
5,376,000
22,848,000
30,720,000
5,760,000
69,600,000

3,264
2,688
3,264
3,072
2,880
15,168
69,600,000

5,184,000
5,760,000
24,192,000
32,640,000
6,144,000
73,920,000

3,456
2,880
3,456
3,264
3,072
16,128
73,920,000

17,856
14,400
17,856
16,704
15,552
82,368
378,720,000

14,400,000
8,448,000
6,720,000
5,376,000
4,608,000
39,552,000

2,880
2,112
2,688
2,688
2,304
12,672
39,552,000

15,360,000
9,216,000
7,200,000
5,760,000
4,992,000
42,528,000

3,072
2,304
2,880
2,880
2,496
13,632
42,528,000

16,320,000
9,984,000
7,680,000
6,144,000
5,376,000
45,504,000

3,264
2,496
3,072
3,072
2,688
14,592
45,504,000

16,704
12,096
15,552
15,552
13,248
73,152
228,384,000

2,880 18,432,000
3,072 19,584,000
2,688 23,040,000
2,880 24,576,000
3,072 32,640,000
3,264 34,560,000
3,072 26,112,000
3,264 27,648,000
2,880 24,576,000
3,072 26,112,000
3,072 26,112,000
3,264 27,648,000
3,072 39,168,000
3,264 41,472,000
3,072 39,168,000
3,264 41,472,000
2,304
1,248,000
2,496
1,344,000
2,112
1,152,000
2,304
1,248,000
28,224 231,648,000
30,144 245,664,000
217,632,000
231,648,000

3,264
3,072
3,456
3,456
3,264
3,456
3,456
3,456
2,688
2,496
32,064
245,664,000

16,704
15,552
17,856
17,856
16,704
17,856
17,856
17,856
13,248
12,096
163,584
1,263,744,000

17,280,000
21,504,000
30,720,000
24,576,000
23,040,000
24,576,000
36,864,000
36,864,000
1,152,000
1,056,000
217,632,000

5,760,000
3,168,000
8,928,000

2,304
2,112
4,416
8,928,000

6,240,000
3,456,000
9,696,000

2,496
2,304
4,800
9,696,000

6,720,000
3,744,000
10,464,000

2,688
2,496
5,184
10,464,000

13,248
12,096
25,344
51,264,000

4,608,000
5,760,000
4,032,000
13,440,000
11,520,000
12,480,000
11,520,000
63,360,000

3,072
2,880
2,688
2,688
2,304
2,496
2,304
18,432
63,360,000

4,896,000
6,144,000
4,320,000
14,400,000
12,480,000
13,440,000
12,480,000
68,160,000

3,264
3,072
2,880
2,880
2,496
2,688
2,496
19,776
68,160,000

5,184,000
6,528,000
4,608,000
15,360,000
13,440,000
14,400,000
13,440,000
72,960,000

3,456
3,264
3,072
3,072
2,688
2,880
2,688
21,120
72,960,000

17,856
16,704
15,552
15,552
13,248
14,400
13,248
106,560
365,760,000

PERHITUNGAN ARUS KAS PENJUALAN PRODUK RUMAH MAKAN BUDIMAN

URAIAN

MINGGU

PENERIMAAN KAS
Harga per unit (Rp)
Produksi (porsi)
Target Penjualan (Porsi)
Penjualan Nasi (Unit)
1. Nasi Putih (70%)
1,500
2. Nasi Uduk (40%)
2,000
3. Nasi Goreng Ayam (70%)
7,000
4. Nasi Goreng Sea Food (60%)
10,000
5. Nasi Kuning (50%)
2,000
Sub Total Nasi
22,500
Penjualan Nasi (Rp)
Penjualan Sayur (Unit)
1. Kangkung Hotplat (60%)
2. Cah Kangkung (20%)
3. Gudeg (50%)
4. Megono (50%)
5. Urap (30%)
Sub Total Sayur

5,000
4,000
2,500
2,000
2,000
15,500

Sub Total Lauk

6,000
8,000
10,000
8,000
8,000
8,000
12,000
12,000
500
500
73,000

Penjualan Sayur (Rp)

Penjualan Lauk (Unit)
1. Pecel Lele (60%)
2. Ayam Bakar (50%)
3. Sop Ikan (70%)
4. Sop Ayam (70%)
5. Bakso Sapi (60%)
6. Ayam Goreng (70%)
7. Bebek Goreng (70%)
8. Bebek Bakar (70%)
9. Tahu Goreng (30%)
10.Tempe Goreng (20%)
Penjualan Lauk (Rp)
Penjualan Menu Spesial (Unit)
1. Peyek udang (30%)
2. Peyek Kacang (20%)
Sub Total Menu
Penjualan Menu Spesial (Rp)
Penjualan Minuman (Unit)
1. Air Mineral 600 ml (70%)
2. Tea Botol Sosro (60%)

480

480

480

480

1,920

BULAN
II
1,920

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

336
192
336
288
240
1,392
6,600,000

1,344
768
1,344
1,152
960
5,568
26,400,000

1,536
960
1,536
1,344
1,152
6,528
30,720,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

288
96
240
240
144
1,008
3,192,000

1,152
384
960
960
576
4,032
12,768,000

1,344
576
1,152
1,152
768
4,992
15,744,000

II

III

IV

288
288
288
288
240
240
240
240
336
336
336
336
336
336
336
336
288
288
288
288
336
336
336
336
336
336
336
336
336
336
336
336
144
144
144
144
96
96
96
96
2,736
2,736
2,736
2,736
22,872,000 22,872,000 22,872,000 22,872,000

TRIWULAN

SEMESTER
9,600

15,360

23,040

TAHUN
I
38,400

1,728
1,152
1,728
1,536
1,344
7,488
35,040,000

4,608
6,336
2,880
4,608
4,608
6,336
4,032
5,760
3,456
5,184
19,584
28,224
92,160,000 131,040,000

10,944
7,488
10,944
9,792
8,640
47,808
223,200,000

17,856
14,400
17,856
16,704
15,552
82,368
378,720,000

28,800
21,888
28,800
26,496
24,192
130,176
601,920,000

1,536
768
1,344
1,344
960
5,952
18,720,000

4,032
1,728
3,456
3,456
2,304
14,976
47,232,000

9,792
5,184
8,640
8,640
6,336
38,592
121,248,000

16,704
12,096
15,552
15,552
13,248
73,152
228,384,000

26,496
17,280
24,192
24,192
19,584
111,744
349,632,000

III
1,920

II
5,760

5,760
3,456
5,184
5,184
4,032
23,616
74,016,000

1,152
1,344
1,536
4,032
5,760
960
1,152
5,242
7,354
5,184
1,344
1,536
1,728
4,608
6,336
1,344
1,536
1,728
4,608
6,336
1,152
1,344
1,536
4,032
5,760
1,344
1,536
1,728
4,608
6,336
1,344
1,536
1,728
4,608
6,336
1,344
1,536
1,728
4,608
6,336
576
768
960
2,304
4,032
384
576
768
1,728
3,456
10,944
12,864
18,682
42,490
55,872
91,488,000 105,504,000 150,700,800 347,692,800 442,656,000

II

9,792
16,704
26,496
12,538
15,552
28,090
10,944
17,856
28,800
10,944
17,856
28,800
9,792
16,704
26,496
10,944
17,856
28,800
10,944
17,856
28,800
10,944
17,856
28,800
6,336
13,248
19,584
5,184
12,096
17,280
98,362
163,584
261,946
790,348,800 1,263,744,000 2,054,092,800

2,500
1,500
4,000

144
96
240
504,000

144
96
240
504,000

144
96
240
504,000

144
96
240
504,000

576
384
960
2,016,000

768
576
1,344
2,784,000

960
768
1,728
3,552,000

2,304
1,728
4,032
8,352,000

4,032
3,456
7,488
15,264,000

6,336
5,184
11,520
23,616,000

13,248
12,096
25,344
51,264,000

19,584
17,280
36,864
74,880,000

1,500
2,000

336
288

336
288

336
288

336
288

1,344
1,152

1,536
1,344

1,728
1,536

4,608
4,032

6,336
5,760

10,944
9,792

17,856
16,704

28,800
26,496

3. Tea Hangat Manis (50%)

4. Jus Buah (50%)
5. Coffee Dream (30%)
6. Coca-cola (40%)
7. Fanta (30%)
Sub Total Minuman
Penjualan Minuman (Rp)
Total Penerimaan Kas

1,500
5,000
5,000
5,000
5,000
25,000

240
240
144
192
144
1,584
5,040,000

240
240
144
192
144
1,584
5,040,000

240
240
144
192
144
1,584
5,040,000

240
240
144
192
144
1,584
5,040,000

960
960
576
768
576
6,336
20,160,000

1,152
1,152
768
960
768
7,680
24,960,000

5,242
7,354
5,184
5,242
7,354
5,184
960
2,304
4,032
1,152
2,880
4,608
960
2,304
4,032
16,819
30,835
35,136
55,094,400 100,214,400 118,080,000

12,538
12,538
6,336
7,488
6,336
65,971
218,294,400

15,552
15,552
13,248
14,400
13,248
106,560
365,760,000

28,090
28,090
19,584
21,888
19,584
172,531
584,054,400

38,208,000 38,208,000 38,208,000 38,208,000 152,832,000 179,712,000 263,107,200 595,651,200 781,056,000 1,376,707,200 2,287,872,000 3,664,579,200