Studi Kelayakan Investasi 10 unit VIP rawat inap

RSU BINTUNI TELUK BINTUNI

JUMLAH TEMPAT TIDUR (10 UNIT)
BOR RUANG SUPER VIP PERTAHUN
JUMLAH HARI DALAM SETAHUN
JUMLAH PASIEN PER TAHUN (NORMATIF)
Kenaikan BOR per Tahun Ruang VIP
Cost of Debt

10
65%

10
68%

10
72%

10
75%

10
79%

10
83%

10
87%

2,373
0

2,491
0

2,616
0

2,746
0

2,884
0

3,028
0

3,179
0

10
91%

10
96%

10
101%

365

TAHUN KE

TOTAL INVESTASI
FASILITAS : medis dan non medis
BANGUNAN 10 UNIT RUANG VIP

5%
7%
0

3,338

3,505

3,681

10

250,000,000
1,500,000,000

TOTAL INVESTASI AWAL

1,750,000,000

BIAYA OPERASIONAL
Beban Adeministrasi (Asumsi Biaya per tahun meningkat 10 %)
Biaya administrasi Total

10,000,000

11,000,000

12,100,000

13,310,000

14,641,000

16,105,100

17,715,610

19,487,171

21,435,888

23,579,477

Jumlah Beban Karyawan

22,000,000
22,000,000

24,200,000
24,200,000

26,620,000
26,620,000

29,282,000
29,282,000

32,210,200
32,210,200

35,431,220
35,431,220

38,974,342
38,974,342

42,871,776
42,871,776

47,158,954
47,158,954

51,874,849
51,874,849

Beban Organisasi (Asumsi Biaya per tahun meningkat 10 %)

a. Telepon
b. Air
c. Listrik
d. Kebersihan dan sampah
e. Outsorcing kebersihan
Jumlah Beban Organisasi

1,500,000
600,000
3,000,000
1,000,000
1,200,000
7,300,000

1,650,000
660,000
3,300,000
1,100,000
1,320,000
8,030,000

1,815,000
726,000
3,630,000
1,210,000
1,452,000
8,833,000

1,996,500
798,600
3,993,000
1,331,000
1,597,200
9,716,300

2,196,150
878,460
4,392,300
1,464,100
1,756,920
10,687,930

2,415,765
966,306
4,831,530
1,610,510
1,932,612
11,756,723

2,657,342
1,062,937
5,314,683
1,771,561
2,125,873
12,932,395

2,923,076
1,169,230
5,846,151
1,948,717
2,338,461
14,225,635

3,215,383
1,286,153
6,430,766
2,143,589
2,572,307
15,648,198

3,536,922
1,414,769
7,073,843
2,357,948
2,829,537
17,213,018

Beban sewa, bangunan (Asumsi Biaya Pertahun Meningkat 10 %)

Pemeliharaan bangunan
Beban pemeliharaan AC
Jumlah Beban Biaya Pemeliharaan

6,000,000
1,500,000
7,500,000

6,600,000
1,650,000
8,250,000

7,260,000
1,815,000
9,075,000

7,986,000
1,996,500
9,982,500

8,784,600
2,196,150
10,980,750

9,663,060
2,415,765
12,078,825

10,629,366
2,657,342
13,286,708

11,692,303
2,923,076
14,615,378

12,861,533
3,215,383
16,076,916

14,147,686
3,536,922
17,684,608

TOTAL OPERASIONAL COST

46,800,000

51,480,000

56,628,000

62,290,800

68,519,880

75,371,868

82,909,055

91,199,960

100,319,956

110,351,952

25,400,000
1,898,000,000
35,587,500
711,750,000
2,670,737,500

26,670,000
1,992,900,000
37,366,875
498,225,000
2,555,161,875

28,003,500
2,092,545,000
39,235,219
523,136,250
2,682,919,969

29,403,675
2,197,172,250
41,196,980
549,293,063
2,817,065,967

30,873,859
2,307,030,863
43,256,829
576,757,716
2,957,919,266

32,417,552
2,422,382,406
45,419,670
605,595,601
3,105,815,229

34,038,429
2,543,501,526
47,690,654
635,875,381
3,261,105,990

35,740,351
2,670,676,602
50,075,186
667,669,151
3,424,161,290

37,527,368
2,804,210,432
52,578,946
701,052,608
3,595,369,354

39,403,737
2,944,420,954
55,207,893
736,105,238
3,775,137,822

2,670,737,500

2,555,161,875

2,682,919,969

2,817,065,967

2,957,919,266

3,105,815,229

3,261,105,990

3,424,161,290

3,595,369,354

3,775,137,822

2,412,887,500
52,500,000

2,292,631,875
51,975,000

2,454,991,969
42,000,000

2,583,475,167
36,750,000

2,718,099,386
31,500,000

2,874,643,361
26,250,000

3,022,396,935
21,000,000

3,177,161,329
15,750,000

3,339,249,398
10,500,000

3,508,985,870
5,250,000

Biaya Keperawatan
Total Biaya Keperawatan

PENDAPATAN (REVENUE)
Penjualan Barang dan Jasa
PENDAPATAN OBAT
SEWA KAMAR DENGAN PENINGKATAN 25 % PER 5 TAHUN
20 % DARI VISITE DOKTER (Rp. 75 000 PER PASIEN)
PERAWATAN (TARIF Rp. 300 000 )
Jumlah Penjualan Barang dan Jasa
TOTAL PENDAPATAN (TOTAL REVENUE)

EARNING BEFORE INTEREST AND TAX (EBIT)

INTEREST (10 % / TAHUN)

10%

EARNING BEFORE TAX (EBT)

INCOME TAX (30 %)
NET INCOME EARNING AFTER TAX (NIAT)
TAX SHIELD {INTEREST x (1-30 %)}
DEPRECIATION / TAHUN
NET CASH FLOW (NCF)
DISCOUNTED FACTOR (DF)
DISCOUNTED NCF

2,360,387,500
708,116,250
1,652,271,250
36,750,000
211,050,000
1,900,071,250
0.837
1,589,409,601

TOTAL DISCOUNTED NCF

8,704,219,189

RATIO BENEFIT/COST
NET PRESENT VALUE

1.25
6,954,219,189

2,240,656,875
672,197,063
1,568,459,813
36,382,500
211,050,000
1,815,892,313
0.700
1,271,124,619

2,412,991,969
723,897,591
1,689,094,378
29,400,000
171,300,000
1,889,794,378
0.586
1,107,419,506

2,546,725,167
764,017,550
1,782,707,617
25,725,000
171,300,000
1,979,732,617
0.491
971,058,849

2,686,599,386
805,979,816
1,880,619,570
22,050,000
171,300,000
2,073,969,570
0.411
851,364,508

2,848,393,361
854,518,008
1,993,875,353
18,375,000
155,800,000
2,168,050,353
0.344
744,725,296

3,001,396,935
900,419,081
2,100,977,855
14,700,000
155,800,000
2,271,477,855
0.288
653,049,883

3,161,411,329
948,423,399
2,212,987,931
11,025,000
155,800,000
2,379,812,931
0.241
573,534,916

3,328,749,398
998,624,819
2,330,124,579
7,350,000
155,800,000
2,493,274,579
0.202
502,394,828

3,503,735,870
1,051,120,761
2,452,615,109
3,675,000
155,800,000
2,612,090,109
0.169
440,137,183

1
a. depresiasi bangunan (usia teknis 10 th)
pembelian peralatan medis dan non medis
b. PERALATAN MEDIS
- Brankart ( usia teknis 10 th)
- Kursi Roda (usia teknis 5 th)
- Bed Pasien ( 10 TT )(usia teknis 10 th
c. PERALATAN NON MEDIS
-TV LCD 21"(usia teknis 2 th)
-AC 1 pk (usia teknis 2th)
-SOFA (usia teknis 5 th)
-kulkas (usia teknis 5 th)
-KORDEN ( usia teknis 2 th)
-RAK OBAT (usia teknis 2 th)
Total depresiasi

DEPRESIASI
4

10

1,500,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

150,000,000

8,000,000
12,000,000
50,000,000

800,000
2,400,000
5,000,000

800,000
2,400,000
5,000,000

800,000
2,400,000
5,000,000

800,000
2,400,000
5,000,000

800,000
2,400,000
5,000,000

800,000
5,000,000

800,000
5,000,000

800,000
5,000,000

800,000
5,000,000

800,000
5,000,000

30,000,000
32,000,000
45,500,000
20,000,000
7,500,000
10,000,000

15,000,000
16,000,000
9,100,000
4,000,000
3,750,000
5,000,000
211,050,000

15,000,000
16,000,000
9,100,000
4,000,000
3,750,000
5,000,000
211,050,000

155,800,000

155,800,000

155,800,000

155,800,000

155,800,000

9,100,000
4,000,000

9,100,000
4,000,000

9,100,000
4,000,000

171,300,000

171,300,000

171,300,000

DEPRESIASI BIAYA GEDUNG, PERALATAN MEDIS DAN NON MEDIS

No.

Nama Gedung

PEMBANGUNAN RUANG

Unit

IRNA

Luas
Bangun
an
(m2)
200

Harga/m2

Total

(th)

(Rp.)

(Th)

1,500,000,000

10

7,500,000
TOTAL

Depresiasi
Total
150,000,000
150,000,000

1,500,000,000

INVESTASI ALAT MEDIS

No.

Nama & Merk

- Brankart
- Kursi Roda
- Bed Pasien

MERK

Lokal
Lokal
Lokal

KEBUT
Harga Satuan
UHAN
(unit)
2
4
10

(Rp.)
4,000,000
3,000,000
5,000,000

Depresiasi

Harga Beli
(Rp.)
8,000,000
12,000,000
50,000,000
70,000,000

(Th)
10
5
10

Total
800,000
2,400,000
5,000,000
8,200,000

INVESTASI ALAT NON MEDIS

No.

1
2
3
4
7
8
9

Nama & Merk

Alat non Medis
TV LCD 21"
AC 1 pk
MEJA BIRO
SOFA
KULKAS
KORDEN
RAK OBAT

MERK

LG
PANASONIC
OLYMPIC
LOKAL
LG
LOKAL
LOKAL

KEBUT
Harga Satuan
UHAN
(unit)
10
10
10
10
10
SET
10

(Rp.)
3,000,000
3,200,000
500,000
4,550,000
2,000,000
7,500,000
1,000,000

Depresiasi

Harga Beli
(Rp.)
30,000,000
32,000,000
5,000,000
45,500,000
20,000,000
7,500,000
10,000,000
150,000,000

(Th)
2
2
5
5
5
2
10

Total
15,000,000
16,000,000
1,000,000
9,100,000
4,000,000
3,750,000
1,000,000
49,850,000

36