No

1
2
3
4
5
6
7

Kebutuhan
Salary GM
Salary Sekretaris
Salary Sales and Marketing
Salary Produksi
Salary Produksi
Salary Field Engineer
Salary Field Engineer
TOTAL GAJI

Jumlah
1
1
1
1
1
1
1
7

Harga Satuan
Rp
4,500,000
Rp
3,500,000
Rp
2,500,000
Rp
2,300,000
Rp
2,300,000
Rp
2,300,000
Rp
2,300,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Gaji per bulan

4,500,000
3,500,000
2,500,000
2,300,000
2,300,000
2,300,000
2,300,000
19,700,000

Gaji per tahun

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

54,000,000
42,000,000
30,000,000
27,600,000
27,600,000
27,600,000
27,600,000
236,400,000

Biaya jabatan (5%)

Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,700,000.00
2,100,000.00
1,500,000.00
1,380,000.00
1,380,000.00
1,380,000.00
1,380,000.00

PTKP
Rp
Rp
Rp
Rp
Rp
Rp
Rp

24,300,000.00
24,300,000.00
24,300,000.00
24,300,000.00
24,300,000.00
24,300,000.00
24,300,000.00

PKP

PPh Setahun

Rp 27,000,000.00 Rp 1,350,000.00
Rp 15,600,000.00 Rp 780,000.00
Rp 4,200,000.00 Rp 210,000.00
Rp 1,920,000.00 Rp
96,000.00
Rp 1,920,000.00 Rp
96,000.00
Rp 1,920,000.00 Rp
96,000.00
Rp 1,920,000.00 Rp
96,000.00
Rp 2,724,000.00

PPh Sebulan
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

112,500.00
65,000.00
17,500.00
8,000.00
8,000.00
8,000.00
8,000.00
227,000.00

NO

NAMA BARANG

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

AC
Alat pengelasan
Asbak
Bor
CCTV
Container barang
dispenser
Ember
Faxsimile
Fire Extinguisher
First Aid Kit
Gayung
Jam Dinding
Kloset
Kursi GM
Kursi kayu
Kursi Putra
Lampu LED
Lemari Besi/Metal
Meja GM
Meja Kerja Kayu (Tempat
21
Perakitan)
22 Meja Komputer
23 Meja Makan

KETERANGAN

JUMLAH HARGA SATUAN

Samsung AC Split (AS 09 TUPN) 1 PK

WIM TIG Welder ITG 180A
uk. 7 cm x 7 cm x 3 cm
Bor MOFUJI 13MM
CCTV Infrared 12 LED
Wagon Container 50 LTR - LION STAR VC-16
MIYAKO Desk Dispenser [WD-189H]
home made
Panasonic KX-FP701
PX-1 (1KG)
one bag
gayung baby piyo
home made
kloset duduk
DIR-3 uk. 70 x 50 cm
home made
Chitose NAN
Philips
VIP FILING CABINET 2 laci V302
Meja utama PLT 150x74x75 cm

3
1
1
1
8
2
1
3
1
1
1
1
4
2
1
2
8
15
6
1

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,300,000.00
4,185,000.00
1,200.00
200,000.00
240,000.00
125,000.00
175,000.00
27,900.00
2,729,000.00
225,000.00
785,000.00
2,000.00
50,000.00
2,820,000.00
650,000.00
1,000,000.00
433,500.00
140,000.00
999,000.00
787,000.00

1,5 x 3 m (home made)

Rp

1,000,000.00

Modera ECD 1275 uk. 120 x 75 x 75 cm

home made
Rak Reception Modera C Class CMR 128.
Ukuran: 120 x 28 x 35 cm.

4
1

Rp
Rp

1,391,600.00
500,000.00

Rp

538,000.00

25 Meja Ruang Tamu

Tea Table Quality 1916 A Size : 110 x 60 x 45 Cm

Rp

1,200,000.00

26 Mobil

Gran Max Second 2009

Rp

71,000,000.00

27 Papan Visual/Papan Nama Besi hollow 3 x 3, cover frontlite

Rp

250,000.00

28 PC Unit
29 Pel
30 Pot

ASUS Desktop K5130-ID009D

scoth bright
home made

4
1
1

Rp
Rp
Rp

5,735,000.00
50,000.00
20,000.00

31 Printer+scaner+fotocopy

HP deskjet f2476

Rp

650,000.00

32
33
34
35
36
37
38

Radio Panasonic RF-5250

MTB 3091
TP-LINK 3420
Dua Macan
honda revo 2014
TA-150 SILVER
Panasonic KX-TEB308ND
STANLEY Home Improvement Tools Set [90-59723]

1
1
1
1
2
1
6

Rp
Rp
Rp
Rp
Rp
Rp
Rp

170,000.00
310,000.00
299,000.00
40,000.00
12,975,000.00
255,000.00
2,000,000.00

Rp

1,302,600.00

24 Meja Resepsionis

Radio
Rak Buku
Router
Sapu
Sepeda Motor
Tangga
Telephone(PABX)

39 Toolkit set

40 Vacuum Cleanner
41 Wastafel
42 Whiteboard

Toto LW246J
gantung, 60 x 90 cm

1
3
2

Rp
Rp
Rp
TOTAL

300,000.00
254,000.00
126,500.00

TOTAL HARGA

NILAI SISA

UMUR EKONOMIS
(TAHUN)

BEBAN
PENYUSUTAN

BEBAN
PENYUSUTAN PER
BULAN
Rp
51,750.00
Rp
62,775.00
Rp
18.00
Rp
3,000.00
Rp
28,800.00
Rp
3,750.00
Rp
2,625.00
Rp
1,255.50
Rp
40,935.00
Rp
3,375.00
Rp
11,775.00
Rp
30.00
Rp
3,000.00
Rp
84,600.00
Rp
9,750.00
Rp
30,000.00
Rp
52,020.00
Rp
31,500.00
Rp
89,910.00
Rp
11,805.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

6,900,000.00
4,185,000.00
1,200.00
200,000.00
1,920,000.00
250,000.00
175,000.00
83,700.00
2,729,000.00
225,000.00
785,000.00
2,000.00
200,000.00
5,640,000.00
650,000.00
2,000,000.00
3,468,000.00
2,100,000.00
5,994,000.00
787,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

690,000.00
418,500.00
120.00
20,000.00
192,000.00
25,000.00
17,500.00
8,370.00
272,900.00
22,500.00
78,500.00
200.00
20,000.00
564,000.00
65,000.00
200,000.00
346,800.00
210,000.00
599,400.00
78,700.00

10
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

621,000.00
753,300.00
216.00
36,000.00
345,600.00
45,000.00
31,500.00
15,066.00
491,220.00
40,500.00
141,300.00
360.00
36,000.00
1,015,200.00
117,000.00
360,000.00
624,240.00
378,000.00
1,078,920.00
141,660.00

Rp

2,000,000.00

Rp

200,000.00

Rp

360,000.00

Rp

30,000.00

Rp
Rp

5,566,400.00
500,000.00

Rp
Rp

556,640.00
50,000.00

5
5

Rp
Rp

1,001,952.00
90,000.00

Rp
Rp

83,496.00
7,500.00

Rp

538,000.00

Rp

53,800.00

Rp

96,840.00

Rp

8,070.00

Rp

1,200,000.00

Rp

120,000.00

Rp

216,000.00

Rp

18,000.00

Rp

71,000,000.00

Rp

7,100,000.00

Rp

12,780,000.00

Rp

250,000.00

Rp

25,000.00

Rp

45,000.00

Rp

3,750.00

Rp
Rp
Rp

22,940,000.00
50,000.00
20,000.00

Rp
Rp
Rp

2,294,000.00
5,000.00
2,000.00

5
5
5

Rp
Rp
Rp

4,129,200.00
9,000.00
3,600.00

Rp
Rp
Rp

344,100.00
750.00
300.00

Rp

650,000.00

Rp

65,000.00

Rp

117,000.00

Rp

9,750.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

170,000.00
310,000.00
299,000.00
40,000.00
25,950,000.00
255,000.00
12,000,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

17,000.00
31,000.00
29,900.00
4,000.00
2,595,000.00
25,500.00
1,200,000.00

5
5
5
5
5
5
5

Rp
Rp
Rp
Rp
Rp
Rp
Rp

30,600.00
55,800.00
53,820.00
7,200.00
4,671,000.00
45,900.00
2,160,000.00

Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,550.00
4,650.00
4,485.00
600.00
389,250.00
3,825.00
180,000.00

Rp

1,302,600.00

Rp

130,260.00

Rp

234,468.00

Rp

19,539.00

Rp 1,065,000.00

Rp
Rp
Rp
Rp

300,000.00
762,000.00
253,000.00
184,650,900.00

Rp
Rp
Rp
Rp

30,000.00
76,200.00
25,300.00
18,465,090.00

5
5
5

Rp
Rp
Rp
Rp

54,000.00
137,160.00
45,540.00
32,616,162.00

Rp
4,500.00
Rp
11,430.00
Rp
3,795.00
Rp 2,718,013.50

Keterangan kebutuhan

Harga
Jumlah Produk
Direct material cost
pH Sensor Module
Rp
920,000.00
1
DO Meter
Rp
7,050,000.00
1
Turbidimeter
Rp
6,500,000.00
1
Microcontroller
Rp
350,000.00
1
Pompa
Rp
280,000.00
1
Baterai (rechargeable)
Rp
400,000.00
1
Pelampung
Rp
633,750.00
1
Pipa PVC
Rp
6,000.00
2
Penutup
Rp
2,250,000.00
1
Kabel Kawat 6mm 1,5m
Rp
11,250.00
1
USB Port
Rp
38,000.00
1
Total Material Cost

Direct Labour

Direct Labour Cost

Rp
4,600,000.00
Total Direct Labour Cost

Overhead Cost
Listrik
Rp
1,910.83
Depresiasi Alat Pengelasan Rp
62,775.00
Depresiasi Bor
Rp
3,000.00
Mata Bor
Rp
9,000.00
Depresiasi PC Unit
Rp
344,100.00
Depresiasi Meja Perakitan
Rp
30,000.00
Total Overhead Cost
Total
Harga Pokok Penjualan
Keuntungan Bersih
Harga Jual

Biaya/produk
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

920,000.00
7,050,000.00
6,500,000.00
350,000.00
280,000.00
400,000.00
633,750.00
3,000.00
2,250,000.00
11,250.00
38,000.00
18,436,000.00

Rp
Rp

2,300,000.00
2,300,000.00

1
2
2
20
2
2

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1,910.83
31,387.50
1,500.00
450.00
172,050.00
15,000.00
222,298.33
20,958,298.33
20,958,298.33
34,041,701.67
55,000,000.00

Listrik
daya bor + alat las
waktu yang diperlukan untuk membuat 1 barang
harga listrik per kWh
Harga Listrik per barang

Penutup
Harga per lembar akrilik
Harga per barang
Asumsi produksi 50%
Pelampung menggunakan alumunium
Harga alumunium per kg
Harga per barang
Asumsi produksi 50%

162%

5.83 Kwatt
14.55 menit
1,352 rupiah
(waktu untuk 1 barang / 60 ) * harga perkwh * daya yang digunakan
1,910.83
1
1,500,000.00
1,500,000.00
2,250,000.00

lembar
rupiah
rupiah
rupiah

32.5
13,000.00
422,500.00
633,750.00

kg
rupiah
rupiah
rupiah

ONE CORPORATION
Cost of Goods Manufactured
12-Mar
Direct material
Beginning inventory
Add: Purchases
Available to use
Less: Ending inventory

Rp

$18,436,000.00
$18,436,000.00

Direct material used

Direct labor used

Rp

2,300,000.00

Overhead used

Rp

222,298.33

Total manufacturing cost

Add: Beginning WIP
Less: Ending WIP
Cost of good manufactured

?
Rp
?
?

ONE CORPORATION
Income Statement
12-Mar
Penjualan sandal Click Klop
Penjualan sandal New-B
Penjualan sandal Green in Black
Total penjualan
COGS
Reject Sandal Click Klop
Reject Sandal New-B
Reject Sandal Roommate
Reject Sandal Green In Black
Total reject
Biaya:
Biayainventori
Biayasewa
Biayapemasaran
Biayatraining
BiayaPenalti
Bebanlembur
Total Biaya

Loss

Rp
Rp
Rp

Rp
Rp
Rp
Rp

Rp

Rp

Rp

372.207,97
Rp
Rp

372.207,97
(372.207,97)

Rp

(102.094,02)

Rp

(474.301,99)

1,250,000.00

Listrik
Internet
Telepon
Air

1067705.80
200000
300000
200000
1767705.80

NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

NAMA BARANG
AC
Alat pengelasan
Asbak
Bor
CCTV
Container barang
dispenser
Ember
Faxsimile
Fire Extinguisher
First Aid Kit
Gayung
Jam Dinding
Kloset
Kursi GM
Kursi kayu
Kursi Putra
Lampu LED
Lemari Besi/Metal
Meja GM
Meja Kerja Kayu (Tempat Perakitan)
Meja Komputer
Meja Makan

24 Meja Resepsionis
25 Meja Ruang Tamu
26
27
28
29
30
31
32
33
34
35
36
37
38

Mobil
Papan Visual/Papan Nama
PC Unit
Pel
Pot
Printer+scaner+fotocopy
Radio
Rak Buku
Router
Sapu
Sepeda Motor
Tangga
Telephone(PABX)

KETERANGAN
Samsung AC Split (AS 09 TUPN) 1 PK
WIM TIG Welder ITG 180A
uk. 7 cm x 7 cm x 3 cm
Bor MOFUJI 13MM
CCTV Infrared 12 LED
Wagon Container 50 LTR - LION STAR VC-16
MIYAKO Desk Dispenser [WD-189H]
home made
Panasonic KX-FP701
PX-1 (1KG)
one bag
gayung baby piyo
home made
kloset duduk
DIR-3 uk. 70 x 50 cm
home made
Chitose NAN
Philips
VIP FILING CABINET 2 laci V302
Meja utama PLT 150x74x75 cm
1,5 x 3 m (home made)
Modera ECD 1275 uk. 120 x 75 x 75 cm
home made
Rak Reception Modera C Class CMR 128.
Ukuran: 120 x 28 x 35 cm.
Tea Table Quality 1916 A Size : 110 x 60 x 45 Cm
Gran Max Second 2009
Besi hollow 3 x 3, cover frontlite
ASUS Desktop K5130-ID009D
scoth bright
home made
HP deskjet f2476
Radio Panasonic RF-5250
MTB 3091
TP-LINK 3420
Dua Macan
honda revo 2014

39 Toolkit set

TA-150 SILVER
Panasonic KX-TEB308ND
STANLEY Home Improvement Tools Set [90-59723]

40 Vacuum Cleanner
41 Wastafel
42 Whiteboard

Toto LW246J
gantung, 60 x 90 cm

JUMLAH
3
1
1
1
8
2
1
3
1
1
1
1
4
2
1
2
8
15
6
1
2
4
1
1
1
1
1
4
1
1
1
1
1
1
1
2
1
6
1
1
3
2

HARGA SATUAN TOTAL HARGA

Rp
2,300,000.00 Rp 6,900,000.00
Rp
4,185,000.00 Rp 4,185,000.00
1,200.00
Rp
1,200.00 Rp
Rp
200,000.00 Rp
200,000.00
Rp
240,000.00 Rp 1,920,000.00
250,000.00
Rp
125,000.00 Rp
Rp
175,000.00 Rp
175,000.00
83,700.00
Rp
27,900.00 Rp
Rp
2,729,000.00 Rp 2,729,000.00
225,000.00
Rp
225,000.00 Rp
785,000.00
Rp
785,000.00 Rp
2,000.00
Rp
2,000.00 Rp
Rp
50,000.00 Rp
200,000.00
Rp
2,820,000.00 Rp 5,640,000.00
650,000.00
Rp
650,000.00 Rp
Rp
1,000,000.00 Rp 2,000,000.00
Rp
433,500.00 Rp 3,468,000.00
Rp
Rp

Rp

140,000.00 Rp
999,000.00 Rp
787,000.00 Rp
1,000,000.00 Rp
1,391,600.00 Rp
500,000.00 Rp

2,100,000.00
5,994,000.00
787,000.00
2,000,000.00
5,566,400.00
500,000.00

Rp

538,000.00 Rp

538,000.00

Rp

1,200,000.00 Rp

1,200,000.00

Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

71,000,000.00 Rp 71,000,000.00
250,000.00 Rp
250,000.00
5,735,000.00 Rp 22,940,000.00
50,000.00
50,000.00 Rp
20,000.00
20,000.00 Rp
650,000.00 Rp
650,000.00
170,000.00 Rp
170,000.00
310,000.00
310,000.00 Rp
299,000.00
299,000.00 Rp
40,000.00
40,000.00 Rp
12,975,000.00 Rp 25,950,000.00
255,000.00
255,000.00 Rp
2,000,000.00 Rp 12,000,000.00

1,302,600.00 Rp 1,302,600.00
300,000.00 Rp
300,000.00
762,000.00
Rp
254,000.00 Rp
Rp
126,500.00 Rp
253,000.00
Rp184,650,900.00
TOTAL

Tahun
Bulan
Penjualan

1
1
0

jumlah sungai 36
jumlah kabupaten 38

1
2
1

1
3
1

1
4
1

1
5
1

1
6
1

1
7
1

1
8
1

1
9
2

1
10
2

1
11
2

1
1
12 TOTAL
2
15

2
1
1

2
2
1

2
3
1

2
4
1

2
5
2

2
6
2

2
7
2

2
8
2

2
9
2

2
10
2

2
11
2

2
2
12 TOTAL
2
20

3
1
2

3
2
2

3
3
2

3
4
2

3
5
2

3
6
2

3
7
2

3
8
2

3
9
2

3
10
2

3
11
2

3
12
3

3
TOTAL
25

Period Starting:

Tahun 1

Tahun 1

Tahun 1

Tahun 1

Bulan 1

Bulan 2

Bulan 3

Bulan 4

55,000,000.00
Sales

Barang

0.00

55,000,000.00

55,000,000.00

55,000,000.00

Jasa

0.00

0.00

0.00

0.00

0.00

55,000,000.00

55,000,000.00

55,000,000.00

Total Sales

18,436,000.00

2,300,000.00

222,298.33

Less Cost of Goods Sold

Materials

0.00

18,436,000.00

18,436,000.00

18,436,000.00

Labor

0.00

2,300,000.00

2,300,000.00

2,300,000.00

Overhead

0.00

222,298.33

222,298.33

222,298.33

Other

0.00

0.00

0.00

0.00

Total Cost of Goods Sold

0.00

20,958,298.33

20,958,298.33

20,958,298.33

Gross Profit

0.00

34,041,701.67

34,041,701.67

34,041,701.67

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

Payroll taxes

227,000.00

227,000.00

227,000.00

227,000.00

Pajak Usaha

425,521.27

425,521.27

425,521.27

425,521.27

Operating Expenses
Salaries and wages
Employee benefits

Rent
Utilities

30,000,000.00
100,000.00

100,000.00

100,000.00

100,000.00

Repairs and maintenance

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Insurance

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

Postage

200,000.00

200,000.00

200,000.00

200,000.00

Office supplies

150,000.00

150,000.00

150,000.00

150,000.00

500,000.00

500,000.00

500,000.00

500,000.00

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

108,788,240.57

28,788,240.57

28,788,240.57

28,788,240.57

(108,788,240.57)

5,253,461.10

5,253,461.10

5,253,461.10

0.00

0.00

0.00

5,253,461.10

5,253,461.10

5,253,461.10

0.00

0.00

0.00

Travel
Telephone+water+electric

Advertising
Marketing/promotion
Professional fees
Training and development

50,000,000.00

Bank charges
Depreciation
Miscellaneous
Other
Total Operating Expenses

Operating Income

Interest income (expense)

Other income (expense)
Total Nonoperating Income (Expense)

Income (Loss) Before Taxes

Income Taxes

0.00

(108,788,240.57)

0.00

Net Income (Loss)

(108,788,240.57)

Cumulative Net Income (Loss)

(108,788,240.57)

5,253,461.10

(103,534,779.47)

5,253,461.10

5,253,461.10

(98,281,318.37)

(93,027,857.27)

Tahun 1

Tahun 1

Tahun 1

Tahun 1

Tahun 1

Tahun 1

Bulan 5

Bulan 6

Bulan 7

Bulan 8

Bulan 9

Bulan 10

55,000,000.00

55,000,000.00

55,000,000.00

55,000,000.00

110,000,000.00

110,000,000.00

0.00

0.00

0.00

0.00

0.00

0.00

55,000,000.00

55,000,000.00

55,000,000.00

55,000,000.00

110,000,000.00

110,000,000.00

18,436,000.00

18,436,000.00

18,436,000.00

18,436,000.00

36,872,000.00

36,872,000.00

2,300,000.00

2,300,000.00

2,300,000.00

2,300,000.00

4,600,000.00

4,600,000.00

222,298.33

222,298.33

222,298.33

222,298.33

444,596.66

444,596.66

0.00

0.00

0.00

0.00

0.00

0.00

20,958,298.33

20,958,298.33

20,958,298.33

20,958,298.33

41,916,596.66

41,916,596.66

34,041,701.67

34,041,701.67

34,041,701.67

34,041,701.67

68,083,403.34

68,083,403.34

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

425,521.27

425,521.27

425,521.27

425,521.27

425,521.27

425,521.27

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

3,000,000.00

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

28,788,240.57

31,788,240.57

28,788,240.57

28,788,240.57

28,788,240.57

28,788,240.57

5,253,461.10

2,253,461.10

5,253,461.10

5,253,461.10

39,295,162.77

39,295,162.77

0.00

0.00

0.00

0.00

0.00

0.00

5,253,461.10

2,253,461.10

5,253,461.10

5,253,461.10

39,295,162.77

39,295,162.77

0.00

0.00

0.00

0.00

0.00

0.00

5,253,461.10

2,253,461.10

5,253,461.10

5,253,461.10

39,295,162.77

39,295,162.77

(87,774,396.17)

(85,520,935.08)

(80,267,473.98)

(75,014,012.88)

(35,718,850.11)

3,576,312.66

Tahun 1

Tahun 1

Tahun 1

Tahun 2

Tahun 2

Tahun 2

Bulan 11

Bulan 12

Total

Bulan 1

Bulan 2

Bulan 3

15

110,000,000.00

110,000,000.00

825,000,000.00

55,000,000.00

55,000,000.00

55,000,000.00

0.00

0.00

0.00

0.00

0.00

0.00

110,000,000.00

110,000,000.00

825,000,000.00

55,000,000.00

55,000,000.00

55,000,000.00

0.00

0.00

0.00

36,872,000.00

36,872,000.00

276,540,000.00

18,436,000.00

18,436,000.00

18,436,000.00

4,600,000.00

4,600,000.00

34,500,000.00

2,300,000.00

2,300,000.00

2,300,000.00

444,596.66

444,596.66

3,334,474.95

222,298.33

222,298.33

222,298.33

0.00

0.00

0.00

0.00

0.00

0.00

41,916,596.66

41,916,596.66

314,374,474.95

20,958,298.33

20,958,298.33

20,958,298.33

68,083,403.34

68,083,403.34

510,625,525.05

34,041,701.67

34,041,701.67

34,041,701.67

19,700,000.00

19,700,000.00

236,400,000.00

19,700,000.00

19,700,000.00

19,700,000.00

227,000.00

227,000.00

2,724,000.00

227,000.00

227,000.00

227,000.00

425,521.27

425,521.27

5,106,255.25

567,361.69

567,361.69

567,361.69

30,000,000.00

30,000,000.00

100,000.00

100,000.00

1,200,000.00

100,000.00

100,000.00

100,000.00

1,000,000.00

1,000,000.00

12,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,500,000.00

1,500,000.00

18,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

6,000,000.00

500,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

21,212,469.60

1,767,705.80

1,767,705.80

1,767,705.80

200,000.00

200,000.00

2,400,000.00

200,000.00

200,000.00

200,000.00

150,000.00

150,000.00

1,800,000.00

150,000.00

150,000.00

150,000.00

500,000.00

500,000.00

500,000.00

2,718,013.50

2,718,013.50

2,718,013.50

0.00

0.00
500,000.00

500,000.00

6,000,000.00
0.00

3,000,000.00

56,000,000.00

2,718,013.50

32,616,162.00

30,000,000.00

0.00
2,718,013.50

0.00
0.00
28,788,240.57

31,788,240.57

431,458,886.85

88,930,080.99

28,930,080.99

28,930,080.99

39,295,162.77

36,295,162.77

79,166,638.20

(54,888,379.32)

5,111,620.68

5,111,620.68

0.00

0.00

5,111,620.68

5,111,620.68

0.00

0.00

0.00
0.00
0.00

0.00

0.00

39,295,162.77

36,295,162.77

79,166,638.20

0.00

0.00

0.00

0.00

(54,888,379.32)

0.00

39,295,162.77

36,295,162.77

79,166,638.20

(54,888,379.32)

5,111,620.68

5,111,620.68

42,871,475.43

79,166,638.20

79,166,638.20

24,278,258.88

29,389,879.55

34,501,500.23

Tahun 2

Tahun 2

Tahun 2

Tahun 2

Tahun 2

Tahun 2

Bulan 4

Bulan 5

Bulan 6

Bulan 7

Bulan 8

Bulan 9

55,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

0.00

0.00

0.00

0.00

0.00

0.00

55,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

18,436,000.00

36,872,000.00

36,872,000.00

36,872,000.00

36,872,000.00

36,872,000.00

2,300,000.00

4,600,000.00

4,600,000.00

4,600,000.00

4,600,000.00

4,600,000.00

222,298.33

444,596.66

444,596.66

444,596.66

444,596.66

444,596.66

0.00

0.00

0.00

0.00

0.00

0.00

20,958,298.33

41,916,596.66

41,916,596.66

41,916,596.66

41,916,596.66

41,916,596.66

34,041,701.67

68,083,403.34

68,083,403.34

68,083,403.34

68,083,403.34

68,083,403.34

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

567,361.69

567,361.69

567,361.69

567,361.69

567,361.69

567,361.69

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

3,000,000.00

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

28,930,080.99

28,930,080.99

31,930,080.99

28,930,080.99

28,930,080.99

28,930,080.99

5,111,620.68

39,153,322.35

36,153,322.35

39,153,322.35

39,153,322.35

39,153,322.35

0.00

0.00

0.00

0.00

0.00

0.00

5,111,620.68

39,153,322.35

36,153,322.35

39,153,322.35

39,153,322.35

39,153,322.35

0.00

0.00

0.00

0.00

0.00

0.00

5,111,620.68

39,153,322.35

36,153,322.35

39,153,322.35

39,153,322.35

39,153,322.35

39,613,120.90

78,766,443.25

114,919,765.59

154,073,087.94

193,226,410.28

232,379,732.63

Tahun 2

Tahun 2

Tahun 2

Tahun 2

Tahun 3

Tahun 3

Bulan 10

Bulan 11

Bulan 12

Total

Bulan 1

Bulan 2

249,999.00

20

110,000,000.00

110,000,000.00

110,000,000.00

1,100,000,000.00

110,000,000.00

110,000,000.00

0.00

0.00

0.00

0.00

0.00

0.00

110,000,000.00

110,000,000.00

110,000,000.00

1,100,000,000.00

110,000,000.00

110,000,000.00

85,746.75

0.00

0.00

36,872,000.00

36,872,000.00

36,872,000.00

368,720,000.00

36,872,000.00

36,872,000.00

4,600,000.00

4,600,000.00

4,600,000.00

46,000,000.00

4,600,000.00

4,600,000.00

444,596.66

444,596.66

444,596.66

4,445,966.60

444,596.66

444,596.66

0.00

0.00

0.00

0.00

0.00

0.00

41,916,596.66

41,916,596.66

41,916,596.66

419,165,966.60

41,916,596.66

41,916,596.66

68,083,403.34

68,083,403.34

68,083,403.34

680,834,033.40

68,083,403.34

68,083,403.34

19,700,000.00

19,700,000.00

19,700,000.00

236,400,000.00

19,700,000.00

19,700,000.00

227,000.00

227,000.00

227,000.00

2,724,000.00

227,000.00

227,000.00

567,361.69

567,361.69

567,361.69

6,808,340.33

709,202.12

709,202.12

30,000,000.00

30,000,000.00

100,000.00

100,000.00

100,000.00

1,200,000.00

100,000.00

100,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

1,000,000.00

1,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

18,000,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

500,000.00

6,000,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

1,767,705.80

21,212,469.60

1,767,705.80

1,767,705.80

200,000.00

200,000.00

200,000.00

2,400,000.00

200,000.00

200,000.00

150,000.00

150,000.00

150,000.00

1,800,000.00

150,000.00

150,000.00

500,000.00

500,000.00

0.00

0.00
500,000.00

500,000.00

500,000.00

6,000,000.00
0.00

3,000,000.00

36,000,000.00

2,718,013.50

32,616,162.00

30,000,000.00

0.00
2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

0.00
0.00
28,930,080.99

28,930,080.99

31,930,080.99

413,160,971.93

89,071,921.42

29,071,921.42

39,153,322.35

39,153,322.35

36,153,322.35

267,673,061.47

(20,988,518.08)

39,011,481.92

0.00

0.00

0.00

0.00

39,153,322.35

39,153,322.35

36,153,322.35

267,673,061.47

0.00

0.00

0.00

0.00

0.00

(20,988,518.08)

0.00

0.00

39,011,481.92

0.00

39,153,322.35

39,153,322.35

36,153,322.35

267,673,061.47

(20,988,518.08)

39,011,481.92

271,533,054.97

310,686,377.32

346,839,699.67

346,839,699.67

325,851,181.59

364,862,663.51

Tahun 3

Tahun 3

Tahun 3

Tahun 3

Tahun 3

Tahun 3

Bulan 3

Bulan 4

Bulan 5

Bulan 6

Bulan 7

Bulan 8

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

0.00

0.00

0.00

0.00

0.00

0.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

110,000,000.00

36,872,000.00

36,872,000.00

36,872,000.00

36,872,000.00

36,872,000.00

36,872,000.00

4,600,000.00

4,600,000.00

4,600,000.00

4,600,000.00

4,600,000.00

4,600,000.00

444,596.66

444,596.66

444,596.66

444,596.66

444,596.66

444,596.66

0.00

0.00

0.00

0.00

0.00

0.00

41,916,596.66

41,916,596.66

41,916,596.66

41,916,596.66

41,916,596.66

41,916,596.66

68,083,403.34

68,083,403.34

68,083,403.34

68,083,403.34

68,083,403.34

68,083,403.34

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

227,000.00

709,202.12

709,202.12

709,202.12

709,202.12

709,202.12

709,202.12

0.00

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

100,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

200,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

150,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

500,000.00

3,000,000.00

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

2,718,013.50

29,071,921.42

29,071,921.42

29,071,921.42

32,071,921.42

29,071,921.42

29,071,921.42

39,011,481.92

39,011,481.92

39,011,481.92

36,011,481.92

39,011,481.92

39,011,481.92

0.00

0.00

0.00

0.00

0.00

0.00

39,011,481.92

39,011,481.92

39,011,481.92

36,011,481.92

39,011,481.92

39,011,481.92

0.00

0.00

0.00

0.00

0.00

0.00

39,011,481.92

39,011,481.92

39,011,481.92

36,011,481.92

39,011,481.92

39,011,481.92

403,874,145.43

442,885,627.35

481,897,109.27

517,908,591.20

556,920,073.12

595,931,555.04

Tahun 3

Tahun 3

Tahun 3

Tahun 3

Tahun 3

Bulan 9

Bulan 10

Bulan 11

Bulan 12

Total
249,999.00

25

110,000,000.00

110,000,000.00

110,000,000.00

165,000,000.00

1,375,000,000.00

0.00

0.00

0.00

0.00

0.00

110,000,000.00

110,000,000.00

110,000,000.00

165,000,000.00

1,375,000,000.00
85,746.75

36,872,000.00

36,872,000.00

36,872,000.00

55,308,000.00

460,900,000.00

4,600,000.00

4,600,000.00

4,600,000.00

6,900,000.00

57,500,000.00

444,596.66

444,596.66

444,596.66

666,894.99

5,557,458.25

0.00

0.00

0.00

0.00

0.00

41,916,596.66

41,916,596.66

41,916,596.66

62,874,894.99

523,957,458.25

68,083,403.34

68,083,403.34

68,083,403.34

102,125,105.01

851,042,541.75

19,700,000.00

19,700,000.00

19,700,000.00

19,700,000.00

236,400,000.00

227,000.00

227,000.00

227,000.00

227,000.00

2,724,000.00

709,202.12

709,202.12

709,202.12

709,202.12

8,510,425.42

100,000.00

100,000.00

100,000.00

100,000.00

1,200,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

1,500,000.00

1,500,000.00

1,500,000.00

1,500,000.00

18,000,000.00

500,000.00

500,000.00

500,000.00

500,000.00

6,000,000.00

1,767,705.80

1,767,705.80

1,767,705.80

1,767,705.80

21,212,469.60

200,000.00

200,000.00

200,000.00

200,000.00

2,400,000.00

150,000.00

150,000.00

150,000.00

150,000.00

1,800,000.00

0.00

30,000,000.00

0.00
500,000.00

500,000.00

500,000.00

500,000.00

6,000,000.00

3,000,000.00

36,000,000.00

2,718,013.50

32,616,162.00

0.00

0.00
2,718,013.50

2,718,013.50

2,718,013.50

0.00
0.00
29,071,921.42

29,071,921.42

29,071,921.42

32,071,921.42

414,863,057.02

39,011,481.92

39,011,481.92

39,011,481.92

70,053,183.59

436,179,484.73

0.00

0.00

0.00

0.00

0.00

39,011,481.92

39,011,481.92

39,011,481.92

70,053,183.59

436,179,484.73

0.00

0.00

0.00

0.00

0.00

39,011,481.92

39,011,481.92

39,011,481.92

70,053,183.59

436,179,484.73

634,943,036.96

673,954,518.88

712,966,000.81

783,019,184.40

783,019,184.40

CASH FLOW
Keterangan
Operating Activities
Penjualan RCD
Total Cost of Goods Sold
Salaries and wages
Employee benefits
Payroll taxes
Pajak Usaha
Rent
Utilities
Repairs and maintenance
Insurance
Travel
Telephone+water+electric
Postage
Office supplies
Advertising
Marketing/promotion
Professional fees
Training and development
Bank charges
Depreciation
Miscellaneous
Other
PENDAPATAN
KUMULATIF PENDAPATAN

Pre-Start
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Financing Activities
Modal Awal
penambahan modal dari bank
pembayaran hutang bank
TOTAL HASIL + -

Rp
Rp
Rp
Rp

500,000,000.00
500,000,000.00

Investing Activities
pembelian investasi awal
biaya pelatihan pekerja
TOTAL HASIL + -

Rp
Rp
Rp

184,650,900.00
(184,650,900.00)

Netcash Flow
Kas Begin
Kas Ending

Rp
Rp
Rp

315,349,100.00
315,349,100.00

IRR
RINCIAN DATA
Investasi
Income Year 1
Income Year 2
Income Year 3
RATE
Present Value
NPV
PI
IRR

Rp
Rp
Rp
Rp

(500,000,000.000)
79,166,638.200
267,673,061.466
436,179,484.733
15%
Rp
558,034,936.755
Rp 58,034,936.755
1.116
20%

Tahun 1
Bulan 1
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 2

(19,700,000.00)
(227,000.00)
(425,521.27)
(30,000,000.00)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(50,000,000.00)
(2,718,013.50)
(108,788,240.57)
(108,788,240.57)

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

(108,788,240.57) Rp
315,349,100.00 Rp
206,560,859.43 Rp

Tahun 1
Bulan 3

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(103,534,779.47)

5,253,461.10
206,560,859.43
211,814,320.53

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(98,281,318.37)

5,253,461.10
211,814,320.53
217,067,781.63

NPV 12%
Rp

(70,684,498.392)

Rp

(213,387,325.786)

Rp

(310,463,941.734)

Rp

(594,535,765.912)

Tahun 1
Bulan 4
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 5

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(93,027,857.27)

5,253,461.10
217,067,781.63
222,321,242.73

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 6

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(87,774,396.17)

5,253,461.10
222,321,242.73
227,574,703.83

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
2,253,461.10
(85,520,935.08)

2,253,461.10
227,574,703.83
229,828,164.92

NPV 12%

NPV 18%

Rp

70,684,498.392

Rp

(67,090,371.356) Rp

67,090,371.356

Rp

213,387,325.786

Rp

(192,238,625.011) Rp

192,238,625.011

Rp

310,463,941.734

Rp

(265,472,300.438) Rp

265,472,300.438

Rp

594,535,765.912

Rp

(524,801,296.805) Rp

524,801,296.805

Tahun 1
Bulan 7
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 8

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(80,267,473.98)

5,253,461.10
229,828,164.92
235,081,626.02

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 9

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,253,461.10
(75,014,012.88)

5,253,461.10
235,081,626.02
240,335,087.12

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,295,162.77
(35,718,850.11)

39,295,162.77
240,335,087.12
279,630,249.89

Tahun 1
Bulan 10
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 11

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,295,162.77
3,576,312.66

39,295,162.77
279,630,249.89
318,925,412.66

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 1
Bulan 12

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,295,162.77
42,871,475.43

39,295,162.77
318,925,412.66
358,220,575.43

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(425,521.27)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
36,295,162.77
79,166,638.20

36,295,162.77
358,220,575.43
394,515,738.20

Tahun 1
Total
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

825,000,000.00
(314,374,474.95)
(236,400,000.00)
(2,724,000.00)
(5,106,255.25)
(30,000,000.00)
(1,200,000.00)
(12,000,000.00)
(18,000,000.00)
(6,000,000.00)
(21,212,469.60)
(2,400,000.00)
(1,800,000.00)
(6,000,000.00)
(56,000,000.00)
(32,616,162.00)
79,166,638.20
79,166,638.20

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

500,000,000.00
500,000,000.00
184,650,900.00

Rp
Rp
Rp
Rp
Rp

(184,650,900.00)
394,515,738.20
394,515,738.20

Tahun 2
Bulan 1
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 2

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(567,361.69)
(30,000,000.00)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(30,000,000.00)
(2,718,013.50)
(54,888,379.32)
24,278,258.88

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

(54,888,379.32) Rp
394,515,738.20 Rp
339,627,358.88 Rp

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,111,620.68
29,389,879.55

5,111,620.68
339,627,358.88
344,738,979.55

Tahun 2
Bulan 3
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 4

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,111,620.68
34,501,500.23

5,111,620.68
344,738,979.55
349,850,600.23

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 5

55,000,000.00
(20,958,298.33)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
5,111,620.68
39,613,120.90

5,111,620.68
349,850,600.23
354,962,220.90

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
78,766,443.25

39,153,322.35
354,962,220.90
394,115,543.25

NPV 12%

NPV 18%

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Tahun 2
Bulan 6
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 7

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
36,153,322.35
114,919,765.59

36,153,322.35
394,115,543.25
430,268,865.59

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 8

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
154,073,087.94

39,153,322.35
430,268,865.59
469,422,187.94

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
193,226,410.28

39,153,322.35
469,422,187.94
508,575,510.28

NPV 18%
Rp

Rp

Rp

Rp

Tahun 2
Bulan 9
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 10

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
232,379,732.63

39,153,322.35
508,575,510.28
547,728,832.63

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 2
Bulan 11

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
271,533,054.97

39,153,322.35
547,728,832.63
586,882,154.97

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,153,322.35
310,686,377.32

39,153,322.35
586,882,154.97
626,035,477.32

Tahun 2
Bulan 12
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Tahun 2
Total

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(567,361.69)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
36,153,322.35
346,839,699.67

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
36,153,322.35 Rp
626,035,477.32 Rp
662,188,799.67 Rp

Tahun 3
Bulan 1

1,100,000,000.00
(419,165,966.60)
(236,400,000.00)
(2,724,000.00)
(6,808,340.33)
(30,000,000.00)
(1,200,000.00)
(12,000,000.00)
(18,000,000.00)
(6,000,000.00)
(21,212,469.60)
(2,400,000.00)
(1,800,000.00)
(6,000,000.00)
(36,000,000.00)
(32,616,162.00)
267,673,061.47
346,839,699.67

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(30,000,000.00)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(30,000,000.00)
(2,718,013.50)
(20,988,518.08)
325,851,181.59

267,673,061.47
394,515,738.20
662,188,799.67

Rp
Rp
Rp
Rp

(20,988,518.08)
662,188,799.67
641,200,281.59

Tahun 3
Bulan 2
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 3

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
364,862,663.51

39,011,481.92
641,200,281.59
680,211,763.51

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 4

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
403,874,145.43

39,011,481.92
680,211,763.51
719,223,245.43

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
442,885,627.35

39,011,481.92
719,223,245.43
758,234,727.35

NPV 12%
Rp

Rp

Rp

Rp

Rp

Rp

Rp

Rp

Tahun 3
Bulan 5
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 6

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
481,897,109.27

39,011,481.92
758,234,727.35
797,246,209.27

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 7

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
36,011,481.92
517,908,591.20
PAYBACK PERIOD

36,011,481.92
797,246,209.27
833,257,691.20

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
556,920,073.12

39,011,481.92
833,257,691.20
872,269,173.12

Tahun 3
Bulan 8
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 9

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
595,931,555.04

39,011,481.92
872,269,173.12
911,280,655.04

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

Tahun 3
Bulan 10

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
634,943,036.96

39,011,481.92
911,280,655.04
950,292,136.96

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
673,954,518.88

39,011,481.92
950,292,136.96
989,303,618.88

Tahun 3
Bulan 11
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Tahun 3
Bulan 12

110,000,000.00
(41,916,596.66)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(2,718,013.50)
39,011,481.92
712,966,000.81

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Tahun 3
Total

165,000,000.00
(62,874,894.99)
(19,700,000.00)
(227,000.00)
(709,202.12)
(100,000.00)
(1,000,000.00)
(1,500,000.00)
(500,000.00)
(1,767,705.80)
(200,000.00)
(150,000.00)
(500,000.00)
(3,000,000.00)
(2,718,013.50)
70,053,183.59
783,019,184.40

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

39,011,481.92
989,303,618.88
1,028,315,100.81

Rp
Rp
Rp
Rp

Rp
Rp
70,053,183.59 Rp
1,028,315,100.81 Rp
1,098,368,284.40 Rp

1,375,000,000.00
(523,957,458.25)
(236,400,000.00)
(2,724,000.00)
(8,510,425.42)
(30,000,000.00)
(1,200,000.00)
(12,000,000.00)
(18,000,000.00)
(6,000,000.00)
(21,212,469.60)
(2,400,000.00)
(1,800,000.00)
(6,000,000.00)
(36,000,000.00)
(32,616,162.00)
436,179,484.73
783,019,184.40

436,179,484.73
662,188,799.67
1,098,368,284.40

Statement of Retained Earnings

Tahun 1 bulan 1
Retained Earning bulan 1
Add :
Investment
Cash sales
Less :
All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 5
Retained Earning bulan 5
Add :
Investment
Cash sales
Less :
All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 9
Retained Earning bulan 9
Add :
Investment
Cash sales
Less :
All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1
Retained Earning tahun 1
Add :
Investment
Cash sales
Less :
All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings

etained Earnings
1 bulan 1
Rp
Rp
Rp
Rp

Statement of Retained Earnings

Tahun 1 bulan 2
Retained Earning bulan 2
Add :
Investment
Cash sales
Less :

Rp

108,788,240.57

Rp

108,788,240.57

Rp

(108,788,240.57)

Retained Earning bulan 1

Rp

(108,788,240.57)

Accumulated Retained Earnings

etained Earnings
1 bulan 5
Rp
Rp
Rp
Rp

(93,027,857.27)
55,000,000.00
55,000,000.00

All payments
Withdrawals for a month

Statement of Retained Earnings

Tahun 1 bulan 6
Retained Earning bulan 6
Add :
Investment
Cash sales
Less :

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

(87,774,396.17)

etained Earnings
1 bulan 9
Rp
Rp
Rp
Rp

(75,014,012.88)
110,000,000.00
110,000,000.00

All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 10
Retained Earning bulan 10
Add :
Investment
Cash sales
Less :

Rp

70,704,837.23

Rp

70,704,837.23

All payments
Withdrawals for a month

Rp

39,295,162.77

Rp

(35,718,850.11)

etained Earnings
hun 1
Rp

79,166,638.20

Rp
Rp
Rp

825,000,000.00
825,000,000.00

Rp

745,833,361.80

Rp

745,833,361.80

Rp

79,166,638.20

Rp

158,333,276.40

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 2
Retained Earning tahun 2
Add :
Investment
Cash sales
Less :
All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings

ned Earnings
ulan 2
Rp
Rp
Rp
Rp

Statement of Retained Earnings

Tahun 1 bulan 3
(108,788,240.57)
55,000,000.00
55,000,000.00

Retained Earning bulan 3

Add :
Investment
Cash sales
Less :

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

ned Earnings
ulan 6
Rp
Rp
Rp
Rp

(103,534,779.47)

All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 7

(87,774,396.17)
55,000,000.00
55,000,000.00

Retained Earning bulan 7

Add :
Investment
Cash sales
Less :

Rp

52,746,538.90

Rp

52,746,538.90

Rp

2,253,461.10

Rp

(85,520,935.08)

ned Earnings
lan 10
Rp
Rp
Rp
Rp

All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 11

(35,718,850.11)
110,000,000.00
110,000,000.00

Retained Earning bulan 11

Add :
Investment
Cash sales
Less :

Rp

70,704,837.23

Rp

70,704,837.23

All payments
Withdrawals for a month

Rp

39,295,162.77

Rp

3,576,312.66

Retained Earning bulan 1

Accumulated Retained Earnings

ned Earnings
2
Rp

Statement of Retained Earnings

Tahun 3
Retained Earning tahun 3
Add :
Investment
Cash sales

79,166,638.20

Rp
Rp
Rp

1,100,000,000.00
1,100,000,000.00

Rp

832,326,938.53

Rp

832,326,938.53

Rp

267,673,061.47

Retained Earning bulan 1

Rp

346,839,699.67

Accumulated Retained Earnings

Less :
All payments
Withdrawals for a month

ned Earnings
ulan 3
Rp
Rp
Rp
Rp

Statement of Retained Earnings

Tahun 1 bulan 4
(103,534,779.47)
55,000,000.00
55,000,000.00

Retained Earning bulan 3

Add :
Investment
Cash sales
Less :

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

(98,281,318.37)

ned Earnings
ulan 7
Rp
Rp
Rp
Rp

All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 8

(85,520,935.08)
55,000,000.00
55,000,000.00

Retained Earning bulan 8

Add :
Investment
Cash sales
Less :

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

(80,267,473.98)

ned Earnings
ulan 11
Rp

3,576,312.66

Rp
Rp
Rp

110,000,000.00
110,000,000.00

All payments
Withdrawals for a month

Retained Earning bulan 1

Accumulated Retained Earnings
Statement of Retained Earnings
Tahun 1 bulan 12
Retained Earning bulan 12
Add :
Investment
Cash sales
Less :

Rp

70,704,837.23

Rp

70,704,837.23

All payments
Withdrawals for a month

Rp

39,295,162.77

Retained Earning bulan 1

Rp

42,871,475.43

Accumulated Retained Earnings

Rp

346,839,699.67

Rp
Rp
Rp

1,375,000,000.00
1,375,000,000.00

Rp

938,820,515.27

Rp

938,820,515.27

Rp

436,179,484.73

Rp

783,019,184.40

Statement of Retained Earnings

Tahun 1 bulan 4
Rp

(98,281,318.37)

Rp
Rp
Rp

55,000,000.00
55,000,000.00

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

(93,027,857.27)

Rp

(80,267,473.98)

Rp
Rp
Rp

55,000,000.00
55,000,000.00

Rp

49,746,538.90

Rp

49,746,538.90

Rp

5,253,461.10

Rp

(75,014,012.88)

Rp

42,871,475.43

Rp
Rp
Rp

110,000,000.00
110,000,000.00

Rp

73,704,837.23

Rp

73,704,837.23

Statement of Retained Earnings

Tahun 1 bulan 8

Statement of Retained Earnings

Tahun 1 bulan 12

Rp

36,295,162.77

Rp

79,166,638.20

BALANCE SHEET
tahun 1 bulan 1

tahun 1 bulan 2

Current assets:
Cash
Investments
Inventories
Accounts receivable
Pre-paid expenses
Other
Total current assets

206,560,859.42913

211,814,320.52825

206,560,859.42913

211,814,320.52825

Fixed assets:
Property and equipment
Leasehold improvements
Equity and other investments
Less accumulated depreciation
Total fixed assets

184,650,900.00000

184,650,900.00000

Other assets:
Goodwill
Total other assets

391,211,759.42913

396,465,220.52825

500,000,000.00000
(108,788,240.57088)
391,211,759.42913

500,000,000.00000
(103,534,779.47175)
396,465,220.52825

Total assets
Liabilities and owner's equity
Current liabilities:
Accounts payable
Accrued wages
Accrued compensation
Income taxes payable
Unearned revenue
Bayar bunga bank
Total current liabilities
Long-term liabilities:
Utang bank
Total long-term liabilities
Owner's equity:
Investment capital
Accumulated retained earnings
Total owner's equity

Total liabilities and owner's equity

Balance

tahun 1 bulan 4

tahun 1 bulan 3

tahun 1 bulan 5

217,067,781.62738

222,321,242.72650

227,574,703.82563

217,067,781.62738

222,321,242.72650

227,574,703.82563

184,650,900.00000

184,650,900.00000

184,650,900.00000

401,718,681.62738

406,972,142.72650

412,225,603.82563

500,000,000.00000
(98,281,318.37263)
401,718,681.62738

500,000,000.00000
(93,027,857.27350)
406,972,142.72650

500,000,000.00000
(87,774,396.17438)
412,225,603.82563

tahun 1 bulan 6

tahun 1 bulan 7

tahun 1 bulan 8

tahun 1 bulan 9

229,828,164.92475

235,081,626.02388

240,335,087.12300

279,630,249.89213

229,828,164.92475

235,081,626.02388

240,335,087.12300

279,630,249.89213

184,650,900.00000

184,650,900.00000

184,650,900.00000

184,650,900.00000

414,479,064.92475

419,732,526.02388

424,985,987.12300

464,281,149.89213

500,000,000.00000
(85,520,935.07525)
414,479,064.92475

500,000,000.00000
(80,267,473.97613)
419,732,526.02388

500,000,000.00000
(75,014,012.87700)
424,985,987.12300

500,000,000.00000
(35,718,850.10788)
464,281,149.89213

tahun 1 bulan 10

tahun 1 bulan 11

tahun 1 bulan 12

tahun 2

318,925,412.66125

358,220,575.43038

394,515,738.19950

662,188,799.66550

318,925,412.66125

358,220,575.43038

394,515,738.19950

662,188,799.66550

184,650,900.00000

184,650,900.00000

184,650,900.00000

184,650,900.00000

503,576,312.66125

542,871,475.43038

579,166,638.19950

846,839,699.66550

500,000,000.00000
3,576,312.66125
503,576,312.66125

500,000,000.00000
42,871,475.43038
542,871,475.43038

500,000,000.00000
79,166,638.19950
579,166,638.19950

500,000,000.00000
346,839,699.66550
846,839,699.66550

tahun 3
1,098,368,284.39800

1,098,368,284.39800

184,650,900.00000

1,283,019,184.39800

500,000,000.00000
783,019,184.39800
1,283,019,184.39800

GOODIR
Owner's Equity Statement
bulan 1
Rp
500,000,000.00
Beginning Capital
Add: Investments
Rp
-

GOODIR
Owner's Equity Statement
bulan 2
Beginning Capital
Add: Investments

Less: net loss

Ending Capital

Less: net loss

Ending Capital

Rp
Rp

(108,788,240.57)
391,211,759.43

GOODIR
Owner's Equity Statement
bulan 5
Beginning Capital
Rp
406,972,142.73
Add: Investments

GOODIR
Owner's Equity Statement
bulan 6
Beginning Capital
Add: Investments

Less: net loss

Ending Capital

Less: net loss

Ending Capital

Rp
Rp

5,253,461.10
412,225,603.83

GOODIR
Owner's Equity Statement
bulan 9
Beginning Capital
Rp
424,985,987.12
Add: Investments

GOODIR
Owner's Equity Statement
bulan 10
Beginning Capital
Add: Investments

Less: net loss

Ending Capital

Less: net loss

Ending Capital

Rp
Rp

39,295,162.77
464,281,149.89

GOODIR
Owner's Equity Statement
tahun 2
Beginning Capital
Rp
579,166,638.20
Add: Investments

GOODIR
Owner's Equity Statement
tahun 3
Beginning Capital
Add: Investments

Less: net loss

Ending Capital

Less: net loss

Ending Capital

Rp
Rp

267,673,061.47
846,839,699.67

GOODIR
Owner's Equity Statement
bulan 2
Rp
391,211,759.43

Rp
Rp

5,253,461.10
396,465,220.53

GOODIR
Owner's Equity Statement
bulan 6
Rp
412,225,603.83

Rp
Rp

2,253,461.10
414,479,064.92

GOODIR
Owner's Equity Statement
bulan 10
Rp
464,281,149.89

Rp
Rp

39,295,162.77
503,576,312.66

GOODIR
Owner's Equity Statement
tahun 3
Rp
846,839,699.67

Rp
Rp

436,179,484.73
1,283,019,184.40

GOODIR
Owner's Equity Statement
bulan 3
Beginning Capital
Rp
396,465,220.53
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

5,253,461.10
401,718,681.63

GOODIR
Owner's Equity Statement
bulan 7
Beginning Capital
Rp
414,479,064.92
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

5,253,461.10
419,732,526.02

GOODIR
Owner's Equity Statement
bulan 11
Beginning Capital
Rp
503,576,312.66
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

39,295,162.77
542,871,475.43

GOODIR
Owner's Equity Statement
bulan 4
Beginning Capital
Rp
401,718,681.63
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

5,253,461.10
406,972,142.73

GOODIR
Owner's Equity Statement
bulan 8
Beginning Capital
Rp
419,732,526.02
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

5,253,461.10
424,985,987.12

GOODIR
Owner's Equity Statement
bulan 12
Beginning Capital
Rp
542,871,475.43
Add: Investments
Less: net loss
Ending Capital

Rp
Rp

36,295,162.77
579,166,638.20