BIAYA PROYEK BUDIDAYA PEPAYA

NO

ITEM

TAHUN 1
HARGA
UNIT
JUMLAH

QTY

TAHUN 2
HARGA
UNIT
JUMLAH

QTY

MODAL KERJA
Pengolahan lahan
Upah borong pembuatan lobang tanam
Upah borong pengurugan lobang tanam
Upah borong pembuatan bedengan atau parit /Ha

1,500
1,500
1

1,000
500
1,200,000

1,500,000
750,000
1,200,000
3,450,000

Pembelian Bibit
Pembelian bibit

3,000

2,000

6,000,000
6,000,000

Persiapan tanam dan rekondisi lahan

Pembelian pupuk kandang
Upah borong penaburan pupuk kandang

1,500
1,500

5,000
500

7,500,000
750,000

Pembelian pupuk NPK ( 0,5 Kg /pohon )

Upah Penaburan Pupuk

400
40

2,000
8,000

800,000
320,000
9,370,000

Perawatan tanaman ( ke 4,8 12 )

Upah penyiangan 40 H.K.W
Pembelian pupuk NPK ( 0,5 Kg /pohon )
Upah Penaburan Pupuk

1,500
1,500

5,000
500

Perawatan tanaman (ke 1,5,9,13 )

Upah penyiangan 40 H.K.W
Pembelian pupuk NPK ( 0,5 Kg /pohon )
Upah Penaburan Pupuk

40
750
40

8,000
2,000
8,000

Perawatan tanaman ( ke 2,6,10,14)

Upah penyiangan 40 H.K.W
Pembelian pupuk NPK ( 0,5 Kg /pohon )
Upah Penaburan Pupuk

40
750
40

8,000
2,000
8,000

Perawatan tanaman (ke 3, 7,11,15 )

Upah penyiangan 40 H.K.W
Pembelian pupuk NPK ( 0,5 Kg /pohon )
Upah Penaburan Pupuk

40
750
40

8,000
2,000
8,000

12
12
12
12
12

80,000
220,000
28,000
1,000
100,000

52,500

100

2,000,000

Penanggulangan Hama dan Penyakit (4 tahun)

Fungisida (dithane 2 KG @Rp. 80.000)
Insektisida (supracide 1 Kg)
Pupuk daun (gandasil 500 gr)
Perekat (detergen)
Upah Penyemprotan 4 HKP @Rp. 25.000

Pemanenan dan Pengepakan

10

Biaya Lain-lain
JUMLAH MODAL KERJA

320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
960,000
2,640,000
336,000
12,000
1,200,000
5,148,000
5,250,000
5,250,000
2,000,000
2,000,000
37,638,000

QTY

1,500
1,500

5,000
500

8,250,000
40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

12
12
12
12
12

80,000
220,000
28,000
1,000
100,000

45,000

100

2,000,000

7,500,000
750,000

TAHUN 3
HARGA
UNIT
JUMLAH

7,500,000
750,000

TAHUN 4
HARGA
UNIT
JUMLAH

QTY

1,500
1,500

5,000
500

8,250,000

320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

960,000
2,640,000
336,000
12,000
1,200,000
5,148,000
4,500,000
4,500,000
2,000,000
2,000,000
28,458,000

12
12
12
12
12

80,000
220,000
28,000
1,000
100,000

37,500

100

2,000,000

7,500,000
750,000

TAHUN 5
HARGA
UNIT
JUMLAH

QTY

1,500
1,500

5,000
500

8,250,000

320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

960,000
2,640,000
336,000
12,000
1,200,000
5,148,000
3,750,000
3,750,000
2,000,000
2,000,000
27,708,000

12
12
12
12
12

80,000
220,000
28,000
1,000
100,000

30,000

100

2,000,000

7,500,000
750,000

8,250,000

320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

40
750
40

8,000
2,000
8,000

960,000
2,640,000
336,000
12,000
1,200,000
5,148,000
3,000,000
3,000,000
2,000,000
2,000,000
26,958,000

12
12
12
12
12

80,000
220,000
28,000
1,000
100,000

22,500

100

2,000,000

320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
320,000
1,500,000
320,000
2,140,000
960,000
2,640,000
336,000
12,000
1,200,000
5,148,000
2,250,000
2,250,000
2,000,000
2,000,000
26,208,000

NO

ITEM
INVESTASI
Peralatan
Handsprayer (4 tahun) @ Rp. 250.000
Garpu (1 tahun) @ Rp. 25.000
Kored (1tahun) @ Rp. 15.000
Cangkul (1 tahun) @ Rp. 25.000
Timbangan
Sewa lahan per hektar

TAHUN 1
HARGA
UNIT
JUMLAH

QTY

1
2
10
5
1

250,000
100,000
15,000
25,000
250,000

5,000,000

JUMLAH INVESTASI
TOTAL BIAYA
PRODUKSI PEPAYA

52,500

2,000

250,000
200,000
150,000
125,000
250,000
975,000
5,000,000
5,000,000
5,975,000

TAHUN 2
HARGA
UNIT
JUMLAH

QTY

2
10
5

100,000
15,000
25,000

5,000,000

43,613,000
105,000,000

QTY

2
10
5

100,000
15,000
25,000

5,000,000

200,000
150,000
125,000
475,000
5,000,000
5,000,000
5,475,000

33,933,000

45,000

2,000

90,000,000

Harga pupuk kandang / karung ( 60 Kg )

Harga pupuk NPK ( ponska ) / Kg
Harga Dithane ( Fungisida ) / Kg
Harga Supracide ( Insectisida ) / Kg
Harga Gandasil ( Pupuk daun ) / 500 Gram
H.K.W ( Hari Kerja Wanita ) Kerja setengah hari
H.K.P ( Hari Kerja Pria ) Kerja setengah hari

TAHUN 4
HARGA
UNIT
JUMLAH

QTY

2
10
5

100,000
15,000
25,000

5,000,000

200,000
150,000
125,000
475,000
5,000,000
5,000,000
5,475,000

33,183,000

37,500

2,000

75,000,000

Keterangan :
Harga pepaya terendah Rp. 2.000

TAHUN 3
HARGA
UNIT
JUMLAH

Rp
5.000,Rp
2.000,Rp 80.000,Rp 220.000,Rp 28.000,Rp
8.000,Rp 25.000,-

TAHUN 5
HARGA
UNIT
JUMLAH

QTY

2
10
5

100,000
15,000
25,000

5,000,000

200,000
150,000
125,000
475,000
5,000,000
5,000,000
5,475,000

200,000
150,000
125,000
475,000
5,000,000
5,000,000
5,475,000

32,433,000

31,683,000

30,000

2,000

60,000,000

22,500

2,000

45,000,000

PENYUSUTAN AKTIVA TETAP

NO
1
2
3
4
5

PERALATAN

HARGA PER
TOTAL
UNIT
PEMBELIAN

QTY

Handsprayer
Garpu
Kored
Cangkul
Timbangan

1
2
10
5
1

250,000
100,000
15,000
25,000
250,000
640,000

250,000
200,000
150,000
125,000
250,000
975,000

UE
5
1
1
1
5

NILAI RESIDU
25,000
15,000
40,000

PENYUSUTAN
PER BULAN PER TAHUN
3,750
45,000
16,667
200,000
12,500
150,000
10,417
125,000
3,917
47,000
47,250
567,000

SUMBER MODAL
dalam (Rp)
KETERANGAN
1.
2.

Umur

Modal sendiri
Modal asing / pinjaman
Total

Nilai
1

tahun

27,000,000
10,000,000
37,000,000

Persentase
72.97%
27.03%
100.00%

PENGEMBALIAN MODAL ASING

Bunga : 1,5 % Flat per bulan
dalam (Rp)
No
A
B

Keterangan
Plafond Awal
Pembayaran angsuran
Angs 1
Angs 2
Angs 3
Angs 4
Angs 5
Angs 6
Angs 7
Angs 8
Angs 9
Angs 10
Angs 11
Angs 12

Nilai
10,000,000

Bunga

150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
1,800,000

Pokok

833,333
833,333
833,333
833,333
833,333
833,333
833,333
833,333
833,333
833,333
833,333
833,333
10,000,000

Angsuran

983,333
983,333
983,333
983,333
983,333
983,333
983,333
983,333
983,333
983,333
983,333
983,333
11,800,000

PROYEKSI NERACA
KETERANGAN
I.
AKTIVA
A. Aktiva Lancar
1. Kas dan Bank
2. Sewa dibayar dimuka
B. Aktiva Tetap
1 Peralatan
2 Akumulasi Penyusutan
Total Aktiva Tetap
TOTAL AKTIVA (A+B)
II.
PASIVA
A. Pasiva Lancar
1. Kredit Modal kerja
Total Pasiva
B. Modal
1. Modal Sendiri
2. Laba Periode Lalu
3. Laba
Total Modal
TOTAL PASIVA (A+B)

Tahun ke-0

31,025,000
5,000,000
975,000
975,000
37,000,000

Tahun ke-1

73,612,750
5,000,000

Tahun ke-2

Tahun ke-3

121,283,500
5,000,000

dalam (Rp)
Tahun ke-5

Tahun ke-4

156,841,750
5,000,000

180,287,500
5,000,000

191,620,750
5,000,000

1,450,000
1,358,000
1,266,000
1,174,000
1,082,000
(567,000)
(567,000)
(567,000)
(567,000)
(567,000)
883,000
791,000
699,000
607,000
515,000
79,495,750 127,074,500 162,540,750 185,894,500 197,135,750

10,000,000
10,000,000
27,000,000

37,000,000

27,000,000
37,000,000

42,495,750
79,495,750
79,495,750

37,000,000
42,495,750
47,578,750
127,074,500
127,074,500

37,000,000
90,074,500
35,466,250
162,540,750
162,540,750

37,000,000
125,540,750
23,353,750
185,894,500
185,894,500

37,000,000
148,894,500
11,241,250
197,135,750
197,135,750

LAPORAN RUGI/LABA
NO
URAIAN
A. PENJUALAN
Penjualan Pepaya
Total Penjualan
B. BIAYA POKOK PRODUKSI (HPP)
a Pengolahan lahan
b Penyediaan Bibit
c Persiapan & Rekondisi
d Penanggulangan Hama
e Perawatan tanaman
f Pemanenan & Packing
g Biaya Lain-lain
h Penyusutan
Total Biaya Pokok Produksi
C. EBIT (A-B)
Gross Profit Margin (C / A)
D. BUNGA DAN ADM BANK
E. EBT (C - D)
F. PAJAK (15%)
G. NET PROFIT (E - G)
Analisis
Net Profit Margin ( G / A)
BEP Nilai Penjualan
BEP satuan produk
BEP Rp/Satuan berdasarkan
Biaya Variabel
Biaya Total
Rata-Rata
Laba
Net Profit Margin ( G / A)
BEP Nilai Penjualan
BEP satuan produk
BEP Rp/Satuan berdasarkan
Biaya Variabel
Biaya Total

1
105,000,000
105,000,000

2
90,000,000
90,000,000

TAHUN
3
75,000,000
75,000,000

4
60,000,000
60,000,000

5
45,000,000
45,000,000

3,450,000
6,000,000
9,370,000
5,148,000
6,420,000
5,250,000
2,000,000
5,567,000
43,205,000

8,250,000
5,148,000
8,560,000
4,500,000
2,000,000
5,567,000
34,025,000

8,250,000
5,148,000
8,560,000
3,750,000
2,000,000
5,567,000
33,275,000

8,250,000
5,148,000
8,560,000
3,000,000
2,000,000
5,567,000
32,525,000

8,250,000
5,148,000
8,560,000
2,250,000
2,000,000
5,567,000
31,775,000

55,975,000

41,725,000

27,475,000

13,225,000

55,975,000
8,396,250
47,578,750

41,725,000
6,258,750
35,466,250

27,475,000
4,121,250
23,353,750

13,225,000
1,983,750
11,241,250

61,795,000
11,800,000
49,995,000
7,499,250
42,495,750

40%
53%
47%
39%
25%
29,317,710 10,717,793 11,513,532 12,956,452 16,377,212
14,659
5,359
5,757
6,478
8,189
679
1,048
32,027,150
41%
16,176,540
8,088
772
1,038

588
756

686
887

832
1,084

1,076
1,412

Total
375,000,000
375,000,000
3,450,000
6,000,000
42,370,000
25,740,000
40,660,000
18,750,000
10,000,000
27,835,000
174,805,000
200,195,000
11,800,000
188,395,000
28,259,250
160,135,750

43%
78,196,551
39,098
731
995

CASH FLOW
No
B
C
D

Uraian
CASH IN FLOW
Modal Sendiri
Modal Bank
Penjualan
TOTAL IN FLOW
TOTAL IN FLOW IRR
CASH OUT FLOW
Biaya Investasi
Peralatan
Sewa lahan
Biaya Modal Kerja
Pengolahan lahan
Penyediaan Bibit
Persiapan & Rekondisi
Penanggulangan Hama
Perawatan tanaman
Pemanenan & Packing
Biaya Lain-lain
Pokok Kredit bank
Bunga Bank
Pajak 15%
TOTAL OUTFLOW
TOTAL OUTFLOW IRR
NET CASH FLOW
KUMULATIF CASHFLOW
NET CASH FLOW IRR
Analisis
NPV 20%
Ratio BC
Net B/C
IRR
PBP

Tahun
3

27,000,000
10,000,000

37,000,000
-

975,000

5,000,000

105,000,000
105,000,000

90,000,000
90,000,000

75,000,000
75,000,000

60,000,000
60,000,000

45,000,000
45,000,000

105,000,000

90,000,000

75,000,000

60,000,000

45,000,000

475,000
5,000,000

475,000
5,000,000

475,000
5,000,000

475,000
5,000,000

475,000
5,000,000

8,250,000
5,148,000
8,560,000
4,500,000
2,000,000

8,250,000
5,148,000
8,560,000
3,750,000
2,000,000

8,250,000
5,148,000
8,560,000
3,000,000
2,000,000

8,250,000
5,148,000
8,560,000
2,250,000
2,000,000

5,975,000
5,975,000

3,450,000
6,000,000
9,370,000
5,148,000
6,420,000
5,250,000
2,000,000
10,000,000
1,800,000
7,499,250
62,412,250

8,396,250
42,329,250

6,258,750
39,441,750

4,121,250
36,554,250

1,983,750
33,666,750

50,612,250

42,329,250

39,441,750

36,554,250

33,666,750

31,025,000
31,025,000
(5,975,000)

42,587,750

47,670,750

35,558,250

23,445,750

11,333,250

73,612,750
54,387,750

121,283,500
47,670,750

156,841,750
35,558,250

108,891,868
2
19
60594%
0.59

NPV > 1
Ratio BC 1
Net B/C > 1
IRR
PBP<Umur investasi

########## 191,620,750
23,445,750
11,333,250

Layak
Layak
Layak
Layak
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