1 |
Tabel 1 |
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2 |
Asumsi yg diperhitungkan |
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No |
Tahun |
0 |
1 |
2 |
3 |
4 |
5 |
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4 |
Pengaruh Inflasi pertahun |
|
10% |
10% |
10% |
10% |
10% |
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5 |
Indek inflasi |
1.00 |
1.10 |
1.21 |
1.33 |
1.46 |
1.61 |
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6 |
Nilai sisa Kendaraan |
- |
- |
- |
- |
- |
20,000 |
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7 |
Nilai sisa Mesin |
- |
- |
- |
- |
- |
40,000 |
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8 |
Nilai beli brg mdl baru |
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146,410 |
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9 |
Biaya Operasi/Variabel |
20,400 |
22,440 |
24,684 |
27,152 |
29,868 |
32,854 |
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10 |
Bahan baku |
12,000 |
13,200 |
14,520 |
15,972 |
17,569 |
19,326 |
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11 |
Tenaga kerja langsung |
200 |
220 |
242 |
266 |
293 |
322 |
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12 |
Listrik/Air/Telp |
1,000 |
1,100 |
1,210 |
1,331 |
1,464 |
1,611 |
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13 |
Transportasi pemasaran |
7,200 |
7,920 |
8,712 |
9,583 |
10,542 |
11,596 |
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14 |
Biaya umum/Tetap |
|
200,333 |
194,954 |
178,638 |
171,167 |
154,014 |
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15 |
Administrasi & umum |
1,000 |
1,100 |
1,210 |
1,331 |
1,464 |
1,611 |
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16 |
Gaji |
12,000 |
13,200 |
14,520 |
15,972 |
17,569 |
19,326 |
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17 |
Biaya gedung kantor |
6,000 |
6,600 |
7,260 |
7,986 |
8,785 |
9,663 |
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18 |
Biaya Peralatan kantor |
1,000 |
1,100 |
1,210 |
1,331 |
1,464 |
1,611 |
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19 |
Total biaya umum |
20,000 |
22,000 |
24,200 |
26,620 |
29,282 |
32,210 |
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20 |
Bunga |
|
72,000 |
64,421 |
45,685 |
20,081 |
- |
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21 |
Penyusutan |
|
106,333 |
106,333 |
106,333 |
121,803 |
121,803 |
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22 |
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23 |
Pajak pertahun |
|
30% |
30% |
30% |
30% |
30% |
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24 |
Data-data penjualan |
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25 |
% Kenaikan penjualan pertahun |
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|
10% |
10% |
10% |
10% |
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26 |
Penjualan/ Unit (Satuan) |
|
300 |
330 |
363 |
399 |
439 |
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27 |
Harga/(unit,satuan)Rp. |
|
1,000 |
1,100 |
1,210 |
1,331 |
1,464 |
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28 |
Biaya variabel per unit |
|
75 |
75 |
75 |
75 |
75 |
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29 |
Investasi Barang Modal |
900,000 |
Tarif beban penyusutan dari dirjen
pajak |
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30 |
Gedung |
500,000 |
5.0% |
5.0% |
5.0% |
5.0% |
5.0% |
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31 |
Kendaraan |
100,000 |
20.0% |
20.0% |
20.0% |
20.0% |
20.0% |
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32 |
Mesin |
200,000 |
20.0% |
20.0% |
20.0% |
20.0% |
20.0% |
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33 |
Peralatan |
100,000 |
33.3% |
33.3% |
33.3% |
33.3% |
33.3% |
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34 |
Biaya Penyusutan |
Umur (Th) |
106,333 |
106,333 |
106,333 |
121,803 |
121,803 |
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35 |
Gedung |
20 |
25,000 |
25,000 |
25,000 |
25,000 |
25,000 |
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36 |
Kendaraan |
5 |
16,000 |
16,000 |
16,000 |
16,000 |
16,000 |
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37 |
Mesin |
5 |
32,000 |
32,000 |
32,000 |
32,000 |
32,000 |
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38 |
Peralatan |
3 |
|
33,333 |
33,333 |
48,803 |
48,803 |
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39 |
Skedul Pemb. Pinj & Bunga |
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40 |
Saldo awal pinjaman ( 1 ) |
80% |
720,000 |
644,208 |
456,848 |
200,812 |
- |
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41 |
Arus Kas ( 2 ) |
|
147,792 |
251,781 |
301,720 |
367,164 |
441,149 |
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42 |
Bunga pinjaman x (1) = ( 3 ) |
10.0% |
72,000 |
64,421 |
45,685 |
20,081 |
0 |
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43 |
Pemb.pk pinjaman (2) - (3) = (4) |
|
75,792 |
187,360 |
256,036 |
200,812 |
0 |
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44 |
S/o akhir pinjaman (1) - (4) = (5) |
|
644,208 |
456,848 |
200,812 |
0 |
0 |
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Tabel 2 |
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PERKIRAAN LABA/RUGI DAN
ARUS DANA |
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N0 |
URAIAN |
O |
1 |
2 |
3 |
4 |
5 |
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1 |
Volume Penjualan (Rp.000) |
|
300,000 |
363,000 |
439,230 |
531,468 |
643,077 |
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2 |
Penjualan tunai |
70% |
210,000 |
254,100 |
307,461 |
372,028 |
450,154 |
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3 |
Penjualan Kredit |
30% |
- |
108,900 |
131,769 |
159,440 |
192,923 |
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4 |
Penerimaan Penjualan |
|
210,000 |
363,000 |
439,230 |
531,468 |
643,077 |
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5 |
Biaya |
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6 |
- Biaya operasi/variabel |
|
22,440 |
24,684 |
27,152 |
29,868 |
32,854 |
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7 |
- Biaya umum |
22,000 |
24,200 |
26,620 |
29,282 |
32,210 |
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8 |
Laba kotor |
165,560 |
314,116 |
385,458 |
472,319 |
578,012 |
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9 |
Penyusutan |
106,333 |
106,333 |
106,333 |
121,803 |
121,803 |
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10 |
Laba sblm bunga &
pajak (Ebit) |
|
207,783 |
279,124 |
350,515 |
456,209 |
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11 |
Bunga |
72,000 |
64,421 |
45,685 |
20,081 |
- |
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12 |
Laba sblm pajak (EBT) |
(12,773) |
143,362 |
233,440 |
330,434 |
456,209 |
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13 |
Pajak |
|
43,009 |
70,032 |
99,130 |
136,863 |
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14 |
Laba bersih |
(8,941) |
100,353 |
163,408 |
231,304 |
319,346 |
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15 |
Arus dana/kas |
(900,000) |
147,792 |
251,781 |
301,720 |
367,164 |
441,149 |
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16 |
Arus dana dr
penjualan nilai sisa |
- |
0 |
0 |
0 |
0 |
60,000 |
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17 |
Arus dana pemb. Brg
modal |
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(146,410) |
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18 |
Total arus dana |
(900,000) |
147,792 |
251,781 |
301,720 |
220,754 |
501,149 |
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19 |
Saldo arus dana |
|
(752,208) |
(500,427) |
(198,706) |
168,458 |
609,607 |
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20 |
Titik Plg Pokok (BEP)
dlm Rp. |
216,530 |
209,178 |
190,409 |
181,359 |
162,306 |
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21 |
Titik Plg Pokok (BEP)
dlm Unit |
216.5 |
190.2 |
157.4 |
136.3 |
110.9 |
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22 |
Net Present Value (
NPV ) |
119,163 |
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23 |
Internal Rate Of
Return ( IRR ) |
14.71% |
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24 |
Benefit cost ratio (
B/C Ratio ) |
1.15 |
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25 |
Payback periode |
1.58 |
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Arus dana |
DF |
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0 |
Investasi semula |
(900,000) |
(900,000) |
29% |
PV |
30% |
PV |
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1 |
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|
147,792 |
0.77519 |
114,567.44 |
0.76923 |
113,686 |
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2 |
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251,781.20 |
0.60093 |
151,301.72 |
0.59172 |
148,983 |
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3 |
|
14.71% |
301,720.32 |
0.46583 |
140,551.48 |
0.45517 |
137,333 |
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4 |
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220,754.06 |
0.36111 |
79,716.80 |
0.35013 |
77,292 |
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5 |
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501,149.43 |
0.27993 |
140,287.41 |
0.26933 |
134,974 |
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626,424.86 |
|
612,268.23 |
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(900,000) |
|
(900,000) |
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NPV |
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|
(273,575.14) |
|
(287,731.77) |
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IRR |
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9.68% |
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