Asumsi-asumsi untuk kapasitas produksi /th

No.
1
2
3
4

Uraian
Kapasitas Produksi/hari

16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Produksi tahun 3-5 (100 %)

Produksi tahun 1 (40 %)
Produksi tahun 2 (80 %)
Harga Bahan Baku
Harga Ikan Gabus
Harga NaCl
Harga Asam asetat
Harga kapsul
Harga label kemasan
Harga aqua
Harga Kemasan botol plastik
Harga Kemasan karton
Harga konsentrat protein albumin 30 kapsul
Discount rate
Kebutuhan modal
Bahan baku
Kebutuhan Bahan Baku (Ikan gabus)
Kebutuhan Bahan Baku (Ikan gabus)
Kebutuhan Bahan Baku (NaCl)
Kebutuhan Bahan Baku (NaCl)
Kebutuhan Bahan Baku (Asam asetat)
Kebutuhan Bahan Baku (Asam asetat)
Kebutuhan Bahan Baku (kapsul)
Kebutuhan Bahan Baku (kapsul)
Kebutuhan Bahan Baku (label kemasan)
Kebutuhan Bahan Baku (label kemasan)
Kebutuhan Bahan Baku (aqua)
Kebutuhan Bahan Baku (aqua)
Kebutuhan Bahan Baku (Kemasan botol)
Kebutuhan Bahan Baku (kemasan botol)
Kebutuhan Bahan Baku (kemasan karton)
Kebutuhan Bahan Baku (kemasan karton)

32
33

Albumin yang akan diproduksi/ hari

Kebutuhan kemasan per hari

5
6
7
8
9
10
11
12
13
14
15

gaji karyawan
No
Jabatan
Tenaga kerja tidak langsung

1
2
3
4
5
6

Direktur
General Manager
Manager Pemasaran
Manager Produksi
Staf Pemasaran
Staf Distribusi
sub total
Tenaga kerja langsung
1
Staf Produksi
2
Staf QC
sub total
TOTAL

240
Nilai
50
7,200
7,200
2,880
5,760

Satuan
bks/2 hari

2,880

60000

2500

bks/tahun
bks/tahun
bks/tahun

100
50
20

600
240
480

30000

50
100

50
100

30,000
50
100
60
2,000
1,974
5,000
3,500
140,000
15
623,545,590

Rp/kg
Rp/gram
Rp/mL
Rp/kapsul
Rp/bungkus
Rp/L
Rp/botol
Rp/satuan
Rp/botol
%
Rupiah

2,160
15
38,880
270
10,800
75
217,728
1,512
7,200
50
4,417
31
7,200
50
7,200
50

kg/tahun
kg/hari
kg/tahun
kg/hari
ml/tahun
ml/hari
biji/tahun
biji/hari
buah/tahun
buah/hari
ml/tahun
ml/hari
buah/tahun
buah/hari
buah/tahun
buah/hari

50
50

720000%

35
16%
720016% Turun 10%

Turun 20%

126,000

112,000

123

123

168,000

13.5

144

123
12
27
14
176

12

bks/2 hari
kemasan
produksi
tempe
SRC

Jumlah

Gaji/bln (Rp) Gaji/tahun (Rp)

1
0
0
1
1
0
3

4,000,000
0
0
3,000,000
1,800,000
0
8,800,000

48,000,000
0
0
36,000,000
21,600,000
0
105,600,000

4
0
4
7

7,200,000
0
7,200,000
16,000,000

86,400,000
0
86,400,000
192,000,000

5400000

1,512
364,392
363,787
364,090

50
50

0.46

hari

bulan
100
54.56
1.2

tahun
2500
30000
1364
16368
30
360

asumsi
total produksi j sulsel
j yang dikomsumsi dari total produksi
J yang akan digunakan unutk untuk produksi

896,000,000
224,000,000
672,000

j yang akan di produksi dlm 1 tahun (2,5%)

j yang akan diproduksi dalam 1 bulan
j yang akan diproduksi dalam 1 hari

537,600
44,800
1,792

rendemen 80%
0.0756

jumlah kemasan

1 tahun = 12 bulan

1 bulan = 25 hari kerja

448
7,168

700,000,000
Asumsi Penjualan
tahun 1 (50%)
tahun 3-10 (200%)

1,612,800,000
4,032,000,000
3

kg/thn
kg/thn

kg/thn
kg/bln
kg

bungkus

4,480,000
56,000

14933

2,240

1792

4,636,800,000
4

5,332,320,000
5

6,132,168,000
6

7,051,993,200
7

8,109,792,180
8

0
10

180
LAMPIRAN 3 Biaya variabel (Variable Cost)
No

Uraian

1 Bahan Baku
Ikan Gabus
NaCl
Asam Asetat
Kapsul
Aqua

Jumlah

Satuan

15 kg
270
75
1,512
31

2 Bahan Kemasan
Kemasan botol plastik
Label Kemasan
kemasan karton

gr
ml
biji
ml

Harga/satuan
(Rp)
30,000
50
100
60
1,974

50 satuan
50 Satuan
50 Satuan

5,000
2,000
3,500

10 kwh
10 m3
10 Liter

1,400
900
6,000

Sub total
3 Utilitas & IPAL
Listrik
Air
solar
Sub total
4 Biaya Pemasaran
Promosi dan penjualan
Distribusi
Sub total
5 Biaya tenaga kerja
Tenaga Kerja Langsung

4 Orang
TOTAL

Biaya/hari
(Rp)
450,000
13,500
7,500
90,720
60,552
0

250,000
100,000
175,000

14,000
9,000
60,000

1,230,272

Biaya/bulan
(Rp)

Biaya/tahun
(Rp)

5,400,000
162,000
90,000
1,088,640
726,629
-

64,800,000
1,944,000
1,080,000
13,063,680
8,719,553
-

7,467,269

89,607,233

3,000,000
1,200,000
2,100,000
6,300,000

36,000,000
14,400,000
25,200,000
75,600,000

75,600,000

168,000
108,000
720,000
996,000

2,016,000
1,296,000
8,640,000
11,952,000

11,952,000

2,400,000
1,000,000
3,400,000

28,800,000
12,000,000
40,800,000

7,200,000

86,400,000
86,400,000

36,326,539

89,607,233

1000000

2,400,000
1800000
40,800,000

86,400,000
304,359,233

LAMPIRA 4 Tabel Investasi

No.

Uraian

Lahan dan bagunan

I Lahan
II Bangunan Utama

2
a
b
c
d
e
f
g
h
i
j
k
l
m
n
3

Volume

Satuan

0
0

m
m

Sub Total
0
Mesin dan Peralatan Operasional
Alat penggiling tepung
1
Ekstraktor
1
bak
1
oven blower
1
pisau
5
Genset
1
Timbangan analitik
2
Lampu spiritus
1
Timbangan kasar
1
Talenan
3
kompor gas
1
tabung gas
1
panci
1
freezer
1
Sub Total
0.4778389
Fasilitas
Instalasi listrik
1
Instalasi Air
1

%
unit
unit
unit
unit
unit
unit
unit
unit
unit
unit
unit
unit
unit
unit
%
paket
paket

Sub Total
Perlengkapan
a Perlengkapan kantor

36.858433

set

Sub total
Biaya Pra Investasi
a PErizinan

12.286144

paket

Sub total

3.0715361

%
TOTAL

370706025.7

72
Unit Price

Value

Umur Ekonmis

Penyusutan/thn

(Rp)

(Rp)

(tahun)

(Rp)

0
0

0
0

20,000,000
15,000,000
200,000
20,000,000
60,000
10,000,000
1,500,000
200,000
250,000
45,000
200,000
250,000
250,000
8,000,000

20,000,000
15,000,000
200,000
20,000,000
300,000
10,000,000
3,000,000
200,000
250,000
135,000
200,000
250,000
250,000
8,000,000
77,785,000

25,000,000
35,000,000

25,000,000
35,000,000

0
0

0
5
5
5
5
7
5
5
5
5
7
5
7
7
7

60,000,000
20,000,000

20,000,000
20,000,000

5,000,000

5,000,000

0
0

0
4,000,000
3,000,000
40,000
4,000,000
42,857
2,000,000
600,000
40,000
50,000
19,286
40,000
35,714
35,714
1,142,857
15,046,429

0
10

2,000,000
2,000,000

5,000,000
162,785,000

TOTAL
.

17,046,429

Perawatan/thn (2,5%)

Pajak

(Rp)

(Rp)

LAMPIRAN 5 Komponen Biaya Tetap (Fix Cost)

No
1
2
3
4
TOTAL

0
0

LAMPIRAN 6 Biaya Operasional (Fixed Capital I

No.

Ivestasi
1
2
3
4
Biaya Tidak Langsung Langsung
1
0
500,000
375,000
5,000
500,000
7,500
250,000
75,000
5,000
6,250
3,375
5,000
6,250
6,250
200,000
1,944,625

0
500,000
500,000

TOTAL FCI
Asumsi : Biaya engineering dan konstruksi tela

Lampiran 7 Biaya Operasional Pabrik Selama 1

No.

Variabel Cost
1
2
3
4
5
6
0

Total I
Fix Cost
1
2
3
4
5
Total II
TOTAL

Biaya Operasional Pabrik Selama 3 bulan (Wor

No.

2,444,625

Komponen
1
2
3
4
5
6
7
8
Sub WCI
Lain-lain
1
TOTAL

lampiran 8 Total Capital Investment (TCI)

No.
1
2
3

lampiran 9 Sumber dana untuk investasi dan m

No.
1
2
3

LAMPIRAN 5 Komponen Biaya Tetap (Fix Cost)

Uraian
Lahan dan bangunan
Mesin dan peralatan operasi
Fasilitas
Perlengkapan
TOTAL

Penyusutan (Rp) Perawatan (Rp)

15,046,429
1,944,625
0
0
2,000,000
500,000
17,046,429
2,444,625

LAMPIRAN 6 Biaya Operasional (Fixed Capital Investment (FCI))

Cost
(Rp)

Uraian
Ivestasi
Ivestasi
Penyusutan
Perawatan
Pajak
Biaya Tidak Langsung Langsung
Biaya Tak Terduga (5%)

162,785,000
17,046,429
2,444,625
8,139,250

TOTAL FCI
190,415,304
Asumsi : Biaya engineering dan konstruksi telah include dalam investasi

Lampiran 7 Biaya Operasional Pabrik Selama 1 tahun (Working Capital Investment (WCI))
Cost/month
(Rp)

Uraian
Variabel Cost
Bahan baku
Bahan kemasan
Utilitas dan IPAL
Biaya Pemasaran
Biaya Distribusi
Biaya tenaga kerja langsung
Total I

Cost/year
(Rp)

7,467,269
6,300,000
996,000
2,400,000
1,000,000
7,200,000

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000

25,363,269

304,359,233

Fix Cost
Penyusutan
Perawatan
Pajak
Gaji tenaga kerja tidak langsung
Biaya administrasi kantor
Total II
TOTAL

1,253,869
162,052
8,800,000
500,000
10,715,921
36,079,191

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
433,130,286

Biaya Operasional Pabrik Selama 3 bulan (Working Capital Investment (WCI))

Uraian

Cost
(Rp)

Komponen
Start Up 5% dari FCI
Bahan Baku
Bahan kemasan
Utilitas dan IPAL
Biaya Pemasaran
Gaji Karyawan
Biaya Pemeliharaan dan Perbaikan
Biaya Administrasi Kantor
Sub WCI
Lain-lain
Biaya Tak Terduga 10%
TOTAL

12,654,217
139,196,386

lampiran 8 Total Capital Investment (TCI)

Uraian
Fixed Capital Investment
Working Capital Investment (3 bln)
Jumlah dana proyek

Jumlah
190,415,304
433,130,286
623,545,590

21,656,514
22,401,808
9,450,000
2,988,000
20,400,000
48,000,000
145,847
1,500,000
126,542,169

lampiran 9 Sumber dana untuk investasi dan modal kerja

Rincian Biaya Proyek
Jumlah
Kredit Pinjaman Bank (50%)
311,772,795
Dana sendiri (50%)
311,772,795
Jumlah dana proyek
623,545,590

Pajak (Rp)
0
0
0

angsuran pokok pertahun

62,354,559
Tahun
Tahun 0

Tahun 1

Periode Angsuran Pokok Angsuran Bunga

Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Tahun
Tahun 2

Tahun 3

Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

3,897,160
3,832,207
3,767,255
3,702,302
3,637,349
3,572,397
3,507,444
3,442,491
3,377,539
3,312,586
3,247,633
3,182,681
42,479,043

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

2,338,296
2,273,343
2,208,391
2,143,438
2,078,485
2,013,533
1,948,580
1,883,627
1,818,675
1,753,722
1,688,769
1,623,817
23,772,676

Periode Angsuran Pokok Angsuran Bunga

Bulan
Bulan
Bulan
Bulan
Bulan

Tahun 5

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

Periode Angsuran Pokok Angsuran Bunga

Total

Tahun
Tahun 4

angsuran pokok perbulan

5,196,213

1
2
3
4
5

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213

779,432
714,479
649,527
584,574
519,621

Tahun 5

Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Tahun
Tahun 4

Tahun 7

Tahun 9

Total

454,669
389,716
324,763
259,811
194,858
129,905
64,953
5,066,308

Periode Angsuran Pokok Angsuran Bunga

Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Tahun
Tahun 4

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

(779,432)
(844,385)
(909,337)
(974,290)
(1,039,243)
(1,104,195)
(1,169,148)
(1,234,101)
(1,299,053)
(1,364,006)
(1,428,959)
(1,493,911)
(13,640,060)

Periode Angsuran Pokok Angsuran Bunga

Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

(2,338,296)
(2,403,249)
(2,468,201)
(2,533,154)
(2,598,107)
(2,663,059)
(2,728,012)
(2,792,965)
(2,857,917)
(2,922,870)
(2,987,823)
(3,052,775)
(32,346,427)

pokok perbulan

Tingkat suku bunga pertahun

0.15

Total Angsuran
9,093,373
9,028,421
8,963,468
8,898,515
8,833,563
8,768,610
8,703,657
8,638,705
8,573,752
8,508,799
8,443,847
8,378,894
104,833,602

Total Angsuran
7,534,509
7,469,557
7,404,604
7,339,651
7,274,699
7,209,746
7,144,793
7,079,841
7,014,888
6,949,935
6,884,983
6,820,030
86,127,235

Total Angsuran
5,975,645
5,910,693
5,845,740
5,780,787
5,715,835

Saldo Akhir Bulan

311,772,795
306,576,582
301,380,368
296,184,155
290,987,942
285,791,729
280,595,515
275,399,302
270,203,089
265,006,876
259,810,662
254,614,449
249,418,236

0.15

Tahun
Tahun 1

Tahun 2

Periode
Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Saldo Akhir Bulan

187,063,677
181,867,464
176,671,250
171,475,037
166,278,824
161,082,611
155,886,397
150,690,184
145,493,971
140,297,758
135,101,544
129,905,331
124,709,118

Tahun
Tahun 3

Tahun 4

Periode
Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Saldo Akhir Bulan

62,354,559
57,158,346
51,962,132
46,765,919
41,569,706
36,373,493

Tahun
Tahun 4

Periode
Bulan
Bulan
Bulan
Bulan
Bulan

Tahun 6

1
2
3
4
5

5,650,882
5,585,929
5,520,977
5,456,024
5,391,071
5,326,119
5,261,166
67,420,867

31,177,279
25,981,066
20,784,853
15,588,640
10,392,426
5,196,213
(0)

Total Angsuran

Saldo Akhir Bulan

(62,354,559)
(67,550,772)
(72,746,985)
(77,943,199)
(83,139,412)
(88,335,625)
(93,531,838)
(98,728,052)
(103,924,265)
(109,120,478)
(114,316,691)
(119,512,905)
(124,709,118)

4,416,781
4,351,829
4,286,876
4,221,923
4,156,971
4,092,018
4,027,065
3,962,113
3,897,160
3,832,207
3,767,255
3,702,302
48,714,499

Total Angsuran
2,857,917
2,792,965
2,728,012
2,663,059
2,598,107
2,533,154
2,468,201
2,403,249
2,338,296
2,273,343
2,208,391
2,143,438
30,008,132

Tahun 6

Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Tahun
Tahun 4

Tahun 8

Periode
Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

Total

Saldo Akhir Bulan

(187,063,677)
(192,259,890)
(197,456,103)
(202,652,317)
(207,848,530)
(213,044,743)
(218,240,956)
(223,437,170)
(228,633,383)
(233,829,596)
(239,025,809)
(244,222,023)
(249,418,236)

Tahun
Tahun 4

Tahun 10

Total

Periode
Bulan 1
Bulan 2
Bulan 3
Bulan 4
Bulan 5
Bulan 6
Bulan 7
Bulan 8
Bulan 9
Bulan 10
Bulan 11
Bulan 12

11.88

Angsuran Pokok Angsuran Bunga Total Angsuran

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

3,117,728
3,052,775
2,987,823
2,922,870
2,857,917
2,792,965
2,728,012
2,663,059
2,598,107
2,533,154
2,468,201
2,403,249
33,125,859

8,313,941
8,248,989
8,184,036
8,119,083
8,054,131
7,989,178
7,924,225
7,859,273
7,794,320
7,729,367
7,664,415
7,599,462
95,480,418

Angsuran Pokok Angsuran Bunga Total Angsuran

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

1,558,864
1,493,911
1,428,959
1,364,006
1,299,053
1,234,101
1,169,148
1,104,195
1,039,243
974,290
909,337
844,385
14,419,492

6,755,077
6,690,125
6,625,172
6,560,219
6,495,267
6,430,314
6,365,361
6,300,409
6,235,456
6,170,503
6,105,551
6,040,598
76,774,051

Angsuran Pokok Angsuran Bunga Total Angsuran

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213

(0)
(64,953)
(129,905)
(194,858)
(259,811)

5,196,213
5,131,261
5,066,308
5,001,355
4,936,403

Saldo Akhir Bulan

249,418,236
244,222,023
239,025,809
233,829,596
228,633,383
223,437,170
218,240,956
213,044,743
207,848,530
202,652,317
197,456,103
192,259,890
187,063,677

Saldo Akhir Bulan

124,709,118
119,512,905
114,316,691
109,120,478
103,924,265
98,728,052
93,531,838
88,335,625
83,139,412
77,943,199
72,746,985
67,550,772
62,354,559

Saldo Akhir Bulan

(0)
(5,196,213)
(10,392,426)
(15,588,640)
(20,784,853)
(25,981,066)

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

4,871,450
4,806,497
4,741,545
4,676,592
4,611,639
4,546,687
4,481,734
58,067,683

(31,177,279)
(36,373,493)
(41,569,706)
(46,765,919)
(51,962,132)
(57,158,346)
(62,354,559)

Angsuran Pokok Angsuran Bunga Total Angsuran

Saldo Akhir Bulan

(124,709,118)
(129,905,331)
(135,101,544)
(140,297,758)
(145,493,971)
(150,690,184)
(155,886,397)
(161,082,611)
(166,278,824)
(171,475,037)
(176,671,250)
(181,867,464)
(187,063,677)

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

(324,763)
(389,716)
(454,669)
(519,621)
(584,574)
(649,527)
(714,479)
(4,286,876)

(1,558,864)
(1,623,817)
(1,688,769)
(1,753,722)
(1,818,675)
(1,883,627)
(1,948,580)
(2,013,533)
(2,078,485)
(2,143,438)
(2,208,391)
(2,273,343)
(22,993,244)

3,637,349
3,572,397
3,507,444
3,442,491
3,377,539
3,312,586
3,247,633
3,182,681
3,117,728
3,052,775
2,987,823
2,922,870
39,361,315

Angsuran Pokok Angsuran Bunga Total Angsuran

5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
5,196,213
62,354,559

(3,117,728)
(3,182,681)
(3,247,633)
(3,312,586)
(3,377,539)
(3,442,491)
(3,507,444)
(3,572,397)
(3,637,349)
(3,702,302)
(3,767,255)
(3,832,207)
(41,699,611)

2,078,485
2,013,533
1,948,580
1,883,627
1,818,675
1,753,722
1,688,769
1,623,817
1,558,864
1,493,911
1,428,959
1,364,006
20,654,948

Saldo Akhir Bulan

(249,418,236)
(254,614,449)
(259,810,662)
(265,006,876)
(270,203,089)
(275,399,302)
(280,595,515)
(285,791,729)
(290,987,942)
(296,184,155)
(301,380,368)
(306,576,582)
(311,772,795)

No
1
2
3
4
5

Uraian
Tingkat Suku Bunga Pertahun
Total Pinjaman
Cicilan Pinjaman Bank
Saldo Pinjaman Bank
Bunga Pinjaman Bank
TOTAL

Unit
%
Rp
Rp
Rp
Rp
Rp

Tahun
0
18
311,772,795
311,772,795
-

1
18
62,354,559
249,418,236
42,479,043
104,833,602

2
18
62,354,559
187,063,677
33,125,859
95,480,418

3
18
62,354,559
124,709,118
23,772,676
86,127,235

4
18
62,354,559
62,354,559
14,419,492
76,774,051

5
18
62,354,559
5,066,308
67,420,867

Total
Tahun 0-5

311,772,795
118,863,378
430,636,173

50
lampiran 10 Tabel total produksi
Uraian

No.

Variabel Cost
1 Bahan baku
2 Bahan kemasan
3 utilitas
4 Biaya Pemasaran
5 Biaya Distribusi
6 Biaya tenaga kerja langsung
7 Biaya sewa ruko
Total I
Fix Cost
1 Penyusutan
2 Perawatan
3 Pajak
4 Gaji tenaga kerja tidak langsung
5 Biaya administrasi kantor
Total II
TOTAL OPERATIONAL COST (Rp)
119734.287045635

89607233

Tahun Ke- (Kapasitas

Produksi)
-

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000

15,046,429
1,944,625
180,000
105,600,000
6,000,000

28,736,229
41,667
#DIV/0!

lampira 11 Analisis Cash Flow

Uraian

No.

Penjualan
1 Produksi FTT (bungkus)
2 Penjualan FTT (Rp/bungkus)
Investasi
1 Lahan dan Bangunan
2 Mesin dan Peralatan Operasional
3 Fasilitas
4 Perlengkapan
5 Biaya Pra Investasi
6 Kontingensi
Total Investasi
Biaya Operasional
1 Biaya Tetap (Fix Cost)
2 Biaya Variabel (Variable Cost)
Total Operasional
SURPLUS (DEFISIT)

modal awal

Tahun Ke- (Kapasitas

Produksi)
-

77,785,000
60,000,000
20,000,000
5,000,000
162,785,000

(162,785,000)
623,545,590

laba sebelum bunga bank & pajak

laMPIRA 12
No
Uraian
1 Penjualan
2 Pengeluaran
1. Biaya Operasional
2. Angsuran Pokok + Bunga
Jumlah
3 Laba sebelum pajak
4 Pajak 15%
5 Laba Bersih

Hasil Analisis Terhadap

625715000
143325000

556,869,714
Tahun 0

ROI
BEP (rupiah)
BEP (bungkus)

Tahun
0
1
2
3
4
5
6
7
8
9
10
Total

Parameter
PBP
NPV
IRR
B/C Ratio

diskon
35842893
1 (40%)

50
150
71685786

50
89607233

2 (80%)

3 (100%)

35,842,893
30,240,000
4,780,800
28,800,000
12,000,000
86,400,000
18,000,000
216,063,693

71,685,786
60,480,000
9,561,600
28,800,000
12,000,000
86,400,000
###
286,927,386

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
344,834,747

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
415,698,440

102,319
17,053

613,915,286
122,783,057
736,698,344

1 (40%)

2 (80%)

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286
119,734
85266.0119960318
102,319
62,657

3 (100%)

2,880
403,200,000

5,760
806,400,000

7,200
1,008,000,000

128,771,054
216,063,693
344,834,747
58,365,253
4,863,771
-

128,771,054
286,927,386
415,698,440
390,701,560
32,558,463

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

449,066,813

1,005,936,527

1
556,869,714
Tahun 1
403,200,000
442,698,097
344,834,747
104,833,602
449,668,349
(46,468,349)
(6,970,252)
(39,498,097)
-10.33
277,447,437
1,982

Revenue
0
403,200,000
806,400,000
1,008,000,000
1,008,000,000
1,008,000,000
1,008,000,000
1,008,000,000
1,008,000,000
1,008,000,000
1,008,000,000
9,273,600,000

Value
1.12
1,484,332,401
69%
1.51

58,365,253
Tahun 2
806,400,000
555,462,030
415,698,440
95,480,418
511,178,858
295,221,142
44,283,171
250,937,970
57.75
199,896,924
1,428

Cost
162,785,000
442,698,097
555,462,030
607,868,893
599,918,687
592,794,946
534,660,743
534,660,743
534,660,743
534,660,743
534,660,743
5,634,831,369

390,701,560
Tahun 3
1,008,000,000
607,868,893
451,130,286
86,127,235
537,257,521
470,742,479
70,611,372
400,131,107
87.62
189,313,746
1,352

Net Benevit
(162,785,000)
(39,498,097)
250,937,970
400,131,107
408,081,313
415,205,054
473,339,257
473,339,257
473,339,257
473,339,257
473,339,257
3,638,768,631

Keterangan
PBP 3 tahun
Proyek layak
dilaksanakan

89607233
4 (100%)

89607233

89607233

89607233

5 (100%)

6 (100%)

7 (100%)

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
###
322,359,233

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

15,046,429
2,916,938
180,000
105,600,000
6,000,000
129,743,366
452,102,599

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

37,594,191
3,759,419
313,285
435

62,657
9
522
63,179

522
261
454,889,705

4 (100%)

5 (100%)

6 (100%)

7 (100%)

7,200
1,008,000,000

7,200
1,008,000,000

7,200
1,008,000,000

7,200
1,008,000,000

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

129,743,366
322,359,233
452,102,599
555,897,401
46,324,783

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

Tahun 4
1,008,000,000
599,918,687
451,130,286
76,774,051
527,904,337
480,095,663
72,014,349
408,081,313
90.94
189,313,746
1,352

DF
1.00
0.87
0.76
0.66
0.57
0.50
0.43
0.38
0.33
0.28
0.25

(0.69) layak
layak
layak
layak

Tahun 5
1,008,000,000
592,794,946
452,102,599
67,420,867
519,523,466
488,476,534
73,271,480
415,205,054
94.02
190,743,199
1,362

NPV
(162,785,000)
(34,346,171)
189,745,157
263,092,698
233,321,815
206,430,293
204,637,623
177,945,759
154,735,443
134,552,559
117,002,225
1,484,332,401

Tahun 6
1,008,000,000
534,660,743
451,130,286
451,130,286
556,869,714
83,530,457
473,339,257
123.44
189,313,746
1,352

PV (B)
0
350,608,696
609,754,253
662,776,362
576,327,272
501,154,149
435,786,217
378,944,536
329,516,988
286,536,511
249,162,184
4,380,567,168

Tahun 7
1,008,000,000
534,660,743
451,130,286
451,130,286
556,869,714
83,530,457
473,339,257
123.44
189,313,746
1,352

PV (C)
162,785,000
384,954,867
420,009,096
399,683,664
343,005,456
294,723,856
231,148,594
200,998,777
174,781,545
151,983,953
132,159,959
2,896,234,767

krn < 3tahun

krn positif
karena lebih besar dr bunga deposito, atau reksadana.
karena lebih besar dari 1

89607233

89607233

89607233

8 (100%)

9 (100%)

10 (100%)

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
18,000,000
322,359,233

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
451,130,286

8 (100%)

9 (100%)

10 (100%)

7,200
1,008,000,000

7,200
1,008,000,000

7,200
1,008,000,000

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

128,771,054
322,359,233
451,130,286
556,869,714
46,405,809

Tahun 8
1,008,000,000
534,660,743
451,130,286
451,130,286
556,869,714
83,530,457
473,339,257
123.44
189,313,746
1,352

Yahun 9
1,008,000,000
534,660,743
451,130,286
451,130,286
556,869,714
83,530,457
473,339,257
123.44
189,313,746
1,352

Tahun 10
1,008,000,000
534,660,743
451,130,286
0
451,130,286
556,869,714
83,530,457
473,339,257
123.44
189,313,746
1,352

No
1

Uraian
Penerimaan
Produksi JSP (kg/thn)
Harga JSP (Rp/kg)
Total Penerimaan
Pengeluaran
Biaya Tetap (Fix Cost)
Biaya Tidak Tetap (Variable Cost)
Total Pengeluaran
BEP (Rp/Thn)
BEP (kg/Thn)

1
2,880
560,000
1,612,800,000

128,771,054
216,063,693
344,834,747
148,690,883
266

Tahun ke 2

5,760
560,000
3,225,600,000

7,200
560,000
4,032,000,000

7,200
616,000
4,435,200,000

7,200
677,600
4,878,720,000

128,771,054
286,927,386
415,698,440

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

129,743,366
322,359,233
452,102,599

141,344,057
252

139,960,961
250

138,863,965
225

138,922,615
205

Tahun ke 6

7,200
745,360
5,366,592,000

7,200
819,896
5,903,251,200

7,200
901,886
6,493,576,320

7,200
992,074
7,142,933,952

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

137,000,360
184

136,209,029
166

135,497,529
150

134,857,130
136

10
7,200
1,091,282
7,857,227,347

128,771,054
322,359,233
451,130,286
134,280,180
123

Tebel total produksi

Uraian

No.

Variabel Cost
1 Bahan baku
2 Bahan kemasan
3 Utilitas dan IPAL
4 Biaya Pemasaran
5 Biaya Distribusi
6 Biaya tenaga kerja langsung
7 Enzim Alpha Amilase
Total I
Fix Cost
1 Penyusutan
2 Perawatan
3 Pajak
4 Gaji tenaga kerja tidak langsung
5 Biaya administrasi kantor
Total II
TOTAL OPERATIONAL COST (Rp)
Asumsi inflasi pertahun 10%

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
304,359,233
15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
433,130,286

Analisis Cash Flow

Uraian

No.

Penjualan
1 Produksi JSP (kg)
2 Penjualan JSP (Rp/kg)
Investasi
1 Lahan dan Bangunan
2 Mesin dan Peralatan Operasional
3 Fasilitas
4 Perlengkapan
5 Biaya Pra Investasi
6 Kontingensi
Total Investasi
Biaya Operasional
1 Biaya Tetap (Fix Cost)
2 Biaya Variabel (Variable Cost)
Total Operasional
SURPLUS (DEFISIT)

modal awal

77,785,000
60,000,000
20,000,000
5,000,000
162,785,000

(162,785,000)

623,545,590

laba sebelum bunga bank & pajak

No
Uraian
1 Penjualan
2 Pengeluaran
1. Piaya Operasional
2. Angsuran Pokok + Bunga
Jumlah
3 Laba sebelum pajak
4 Pajak 15%
5 Laba Bersih

Hasil Analisis Terhadap

1,106,993,330
Tahun 0

ROI
BEP (rupiah)
BEP (Kg)
BEP (250 g)

Tahun
0
1
2
3
4
5
6
7
8
9
10
Total

Parameter
PBP
NPV
IRR
B/C Ratio

Tahun Ke- (Kapa

1 (50%)

2 (75%)

3 (100%)

44,803,616
37,800,000
11,952,000
28,800,000
6,000,000
86,400,000
215,755,616

67,205,425
56,700,000
13,147,200
28,800,000
9,000,000
95,040,000
269,892,625

89,607,233
75,600,000
14,461,920
14,400,000
12,000,000
95,040,000
301,109,153

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
344,526,670

16,551,071
2,139,088
198,000
116,160,000
6,600,000
141,648,159
411,540,784

18,206,179
2,352,996
217,800
127,776,000
7,260,000
155,812,975
456,922,128

2 (75%)

3 (100%)

Tahun Ke- (Kapa

1 (50%)
2,880
1,451,520,000

5,760
2,903,040,000

7,200
3,628,800,000

128,771,054
215,755,616
344,526,670
1,106,993,330
92,249,444

141,648,159
269,892,625
411,540,784
2,491,499,216
207,624,935

155,812,975
301,109,153
456,922,128
3,171,877,872
264,323,156

Tahun 1
1,451,520,000
599,684,231
344,526,670
104,833,602
449,360,272
1,002,159,728
150,323,959
851,835,769
223.02
151,253,558
300
1,200

Revenue

Tahun 2
2,903,040,000
866,424,022
411,540,784
95,480,418
507,021,202
2,396,018,798
359,402,820
2,036,615,978
472.57
156,166,827
310
1,239

0
1,451,520,000
2,903,040,000
3,628,800,000
3,991,680,000
4,390,848,000
4,829,932,800
5,312,926,080
5,844,218,688
6,428,640,557
7,071,504,612
45,853,110,737

Cost
162,785,000
599,684,231
866,424,022
1,005,911,958
1,091,232,132
1,176,993,105
1,231,653,905
1,345,044,432
1,479,548,875
1,616,751,412
1,778,426,553
12,354,455,625

Value

Keterangan

0.56
11,284,535,934
509%
3.46

Proyek layak
dilaksanakan

Tahun 3
3,628,800,000
1,005,911,958
456,922,128
86,127,235
543,049,362
3,085,750,638
462,862,596
2,622,888,042
568.23
169,911,854
337
1,349

Net Benevit
(162,785,000)
851,835,769
2,036,615,978
2,622,888,042
2,900,447,868
3,213,854,895
3,598,278,895
3,967,881,648
4,364,669,813
4,811,889,145
5,293,078,059
33,498,655,112

Tahun Ke- (Kapasitas Produksi)

4 (100%)

5 (100%)

6 (100%)

7 (100%)

98,567,956
83,160,000
15,908,112
15,840,000
13,200,000
104,544,000
331,220,068

108,424,752
91,476,000
17,498,923
17,424,000
14,520,000
104,544,000
353,887,675

119,267,227
100,623,600
19,248,816
19,166,400
15,972,000
114,998,400
389,276,442

131,193,950
110,685,960
21,173,697
21,083,040
17,569,200
114,998,400
416,704,247

20,026,796
2,588,296
239,580
140,553,600
7,986,000
171,394,272
502,614,340

22,029,476
2,847,125
263,538
154,608,960
8,784,600
188,533,700
542,421,374

24,232,424
3,131,838
289,892
170,069,856
9,663,060
207,387,069
596,663,512

26,655,666
3,445,022
318,881
187,076,842
10,629,366
228,125,776
644,830,023

6 (100%)

7 (100%)

Tahun Ke- (Kapasitas Produksi)

4 (100%)

5 (100%)

7,200
3,991,680,000

7,200
4,390,848,000

7,200
4,829,932,800

7,200
5,312,926,080

171,394,272
331,220,068
502,614,340
3,489,065,660
290,755,472

188,533,700
353,887,675
542,421,374
3,848,426,626
320,702,219

207,387,069
389,276,442
596,663,512
4,233,269,288
352,772,441

228,125,776
416,704,247
644,830,023
4,668,096,057
389,008,005

Tahun 4
3,991,680,000
1,091,232,132
502,614,340
76,774,051
579,388,391
3,412,291,609
511,843,741
2,900,447,868
588.95
186,903,040
337
1,349

DF 20%
1.00
0.83
0.69
0.58
0.48
0.40
0.33
0.28
0.23
0.19
0.16

Tahun 5
4,390,848,000
1,176,993,105
542,421,374
67,420,867
609,842,241
3,781,005,759
567,150,864
3,213,854,895
620.00
205,060,925
336
1,345

NPV
(162,785,000)
709,863,140
1,414,316,652
1,517,875,024
1,398,749,936
1,291,576,202
1,205,056,321
1,107,362,946
1,015,082,701
932,576,353
854,861,657
11,284,535,934

Tahun 6
4,829,932,800
1,231,653,905
596,663,512
0
596,663,512
4,233,269,288
634,990,393
3,598,278,895

Tahun 7
5,312,926,080
1,345,044,432
644,830,023
0
644,830,023
4,668,096,057
700,214,409
3,967,881,648

709.49
225,567,017
336
1,345

723.93
247,540,947
335
1,342

PV (B)
0
1,209,600,000
2,016,000,000
2,100,000,000
1,925,000,000
1,764,583,333
1,617,534,722
1,482,740,162
1,359,178,482
1,245,913,608
1,142,087,474
15,862,637,782

PV (C)
162,785,000
499,736,860
601,683,348
582,124,976
526,250,064
473,007,131
412,478,401
375,377,216
344,095,781
313,337,255
287,225,817
4,578,101,848

8 (100%)

9 (100%)

10 (100%)

144,313,344
121,754,556
23,291,067
23,191,344
19,326,120
126,498,240
458,374,671

158,744,679
133,930,012
25,620,173
25,510,478
21,258,732
126,498,240
491,562,314

174,619,147
147,323,013
28,182,191
28,061,526
23,384,605
139,148,064
540,718,546

29,321,233
3,789,524
350,769
205,784,526
11,692,303
250,938,354
709,313,025

32,253,356
4,168,476
385,846
226,362,978
12,861,533
276,032,189
767,594,504

35,478,692
4,585,324
424,431
248,999,276
14,147,686
303,635,408
844,353,954

8 (100%)

9 (100%)

10 (100%)

7,200
5,844,218,688

7,200
6,428,640,557

7,200
7,071,504,612

250,938,354
458,374,671
709,313,025
5,134,905,663
427,908,805

276,032,189
491,562,314
767,594,504
5,661,046,053
471,753,838

303,635,408
540,718,546
844,353,954
6,227,150,658
518,929,222

Tahun 8
5,844,218,688
1,479,548,875
709,313,025
0
709,313,025
5,134,905,663
770,235,849
4,364,669,813

Yahun 9
6,428,640,557
1,616,751,412
767,594,504
0
767,594,504
5,661,046,053
849,156,908
4,811,889,145

Tahun 10
7,071,504,612
1,778,426,553
844,353,954
0
844,353,954
6,227,150,658
934,072,599
5,293,078,059

723.93
272,295,041
335
1,342

737.50
298,886,364
335
1,339

737.50
328,775,000
335
1,339

No
1

Uraian
Penerimaan
Produksi JSP (kg/thn)
Harga JSP (Rp/kg)
Total Penerimaan
Pengeluaran
Biaya Tetap (Fix Cost)
Biaya Tidak Tetap (Variable Cost)
Total Pengeluaran
BEP (Rp/Thn)
BEP (kg/Thn)

1
2,880
504,000
1,451,520,000

128,771,054
216,063,693
344,834,747
151,291,275
300

Tahun ke 2

5,760
504,000
2,903,040,000

7,200
504,000
3,628,800,000

7,200
616,000
4,435,200,000

7,200
677,600
4,878,720,000

128,771,054
286,927,386
415,698,440

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

129,743,366
322,359,233
452,102,599

142,894,277
284

141,325,501
280

138,863,965
225

138,922,615
205

Tahun ke 6

7,200
745,360
5,366,592,000

7,200
819,896
5,903,251,200

7,200
901,886
6,493,576,320

7,200
992,074
7,142,933,952

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

137,000,360
184

136,209,029
166

135,497,529
150

134,857,130
136

10
7,200
1,091,282
7,857,227,347

128,771,054
322,359,233
451,130,286
134,280,180
123

Tebel total produksi

Uraian

No.

Variabel Cost
1 Bahan baku
2 Bahan kemasan
3 Utilitas dan IPAL
4 Biaya Pemasaran
5 Biaya Distribusi
6 Biaya tenaga kerja langsung
7 Enzim Alpha Amilase
Total I
Fix Cost
1 Penyusutan
2 Perawatan
3 Pajak
4 Gaji tenaga kerja tidak langsung
5 Biaya administrasi kantor
Total II
TOTAL OPERATIONAL COST (Rp)
Asumsi inflasi pertahun 10%

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
304,359,233
15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
433,130,286

Analisis Cash Flow

Uraian

No.

Penjualan
1 Produksi JSP (kg)
2 Penjualan JSP (Rp/kg)
Investasi
1 Lahan dan Bangunan
2 Mesin dan Peralatan Operasional
3 Fasilitas
4 Perlengkapan
5 Biaya Pra Investasi
6 Kontingensi
Total Investasi
Biaya Operasional
1 Biaya Tetap (Fix Cost)
2 Biaya Variabel (Variable Cost)
Total Operasional
SURPLUS (DEFISIT)

modal awal

77,785,000
60,000,000
20,000,000
5,000,000
162,785,000

(162,785,000)

623,545,590

laba sebelum bunga bank & pajak

No
Uraian
1 Penjualan
2 Pengeluaran
1. Piaya Operasional
2. Angsuran Pokok + Bunga
Jumlah
3 Laba sebelum pajak
4 Pajak 15%
5 Laba Bersih

Hasil Analisis Terhadap

945,713,330
Tahun 0

ROI
BEP (rupiah)
BEP (Kg)
BEP (250 g)

Tahun
0
1
2
3
4
5
6
7
8
9
10
Total

Parameter
PBP
NPV
IRR
B/C Ratio

Tahun Ke- (Kapasita

1 (50%)

2 (75%)

3 (100%)

4 (100%)

44,803,616
37,800,000
11,952,000
28,800,000
6,000,000
86,400,000
215,755,616

67,205,425
56,700,000
13,147,200
28,800,000
9,000,000
95,040,000
269,892,625

89,607,233
75,600,000
14,461,920
14,400,000
12,000,000
95,040,000
301,109,153

98,567,956
83,160,000
15,908,112
15,840,000
13,200,000
104,544,000
331,220,068

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
344,526,670

16,551,071
2,139,088
198,000
116,160,000
6,600,000
141,648,159
411,540,784

18,206,179
2,352,996
217,800
127,776,000
7,260,000
155,812,975
456,922,128

20,026,796
2,588,296
239,580
140,553,600
7,986,000
171,394,272
502,614,340

1 (50%)

2 (75%)

3 (100%)

4 (100%)

Tahun Ke- (Kapasita

2,880
1,290,240,000

5,760
2,580,480,000

7,200
3,225,600,000

7,200
3,548,160,000

128,771,054
215,755,616
344,526,670
945,713,330
78,809,444

141,648,159
269,892,625
411,540,784
2,168,939,216
180,744,935

155,812,975
301,109,153
456,922,128
2,768,677,872
230,723,156

171,394,272
331,220,068
502,614,340
3,045,545,660
253,795,472

Tahun 1
1,290,240,000
575,492,231
344,526,670
104,833,602
449,360,272
840,879,728
126,131,959
714,747,769
187.13
154,628,180
345
1,381

Revenue
0
1,290,240,000
2,580,480,000
3,225,600,000
3,548,160,000
3,902,976,000
4,293,273,600
4,722,600,960
5,194,861,056
5,714,347,162
6,285,781,878
40,758,320,655

Value
0.66
9,786,397,921
439%
3.27

Tahun 2
2,580,480,000
818,040,022
411,540,784
95,480,418
507,021,202
2,073,458,798
311,018,820
1,762,439,978
408.95
158,193,646
353
1,412

Cost
162,785,000
575,492,231
818,040,022
945,431,958
1,024,704,132
1,103,812,305
1,151,155,025
1,256,495,664
1,382,145,230
1,509,607,403
1,660,568,143
11,590,237,113

Keterangan
Proyek layak
dilaksanakan

Tahun 3
3,225,600,000
945,431,958
456,922,128
86,127,235
543,049,362
2,682,550,638
402,382,596
2,280,168,042
493.98
171,855,669
384
1,534

Net Benevit
(162,785,000)
714,747,769
1,762,439,978
2,280,168,042
2,523,455,868
2,799,163,695
3,142,118,575
3,466,105,296
3,812,715,826
4,204,739,759
4,625,213,735
29,168,083,543

Tahun 4
3,548,160,000
1,024,704,132
502,614,340
76,774,051
579,388,391
2,968,771,609
445,315,741
2,523,455,868
512.40
189,041,236
384
1,534

DF 20%
1.00
0.83
0.69
0.58
0.48
0.40
0.33
0.28
0.23
0.19
0.16

Tahun Ke- (Kapasitas Produksi)

5 (100%)

6 (100%)

7 (100%)

8 (100%)

108,424,752
91,476,000
17,498,923
17,424,000
14,520,000
104,544,000
353,887,675

119,267,227
100,623,600
19,248,816
19,166,400
15,972,000
114,998,400
389,276,442

131,193,950
110,685,960
21,173,697
21,083,040
17,569,200
114,998,400
416,704,247

144,313,344
121,754,556
23,291,067
23,191,344
19,326,120
126,498,240
458,374,671

22,029,476
2,847,125
263,538
154,608,960
8,784,600
188,533,700
542,421,374

24,232,424
3,131,838
289,892
170,069,856
9,663,060
207,387,069
596,663,512

26,655,666
3,445,022
318,881
187,076,842
10,629,366
228,125,776
644,830,023

29,321,233
3,789,524
350,769
205,784,526
11,692,303
250,938,354
709,313,025

6 (100%)

7 (100%)

8 (100%)

Tahun Ke- (Kapasitas Produksi)

5 (100%)
7,200
3,902,976,000

7,200
4,293,273,600

7,200
4,722,600,960

7,200
5,194,861,056

188,533,700
353,887,675
542,421,374
3,360,554,626
280,046,219

207,387,069
389,276,442
596,663,512
3,696,610,088
308,050,841

228,125,776
416,704,247
644,830,023
4,077,770,937
339,814,245

250,938,354
458,374,671
709,313,025
4,485,548,031
373,795,669

Tahun 5
3,902,976,000
1,103,812,305
542,421,374
67,420,867
609,842,241
3,293,133,759
493,970,064
2,799,163,695
540.00
207,332,824
382
1,530

NPV
(162,785,000)
595,623,140
1,223,916,652
1,319,541,691
1,216,944,381
1,124,921,109
1,052,289,153
967,326,376
886,715,844
814,906,735
746,997,840
9,786,397,921

Tahun 6
4,293,273,600
1,151,155,025
596,663,512
0
596,663,512
3,696,610,088
554,491,513
3,142,118,575

Tahun 7
4,722,600,960
1,256,495,664
644,830,023
0
644,830,023
4,077,770,937
611,665,641
3,466,105,296

Tahun 8
5,194,861,056
1,382,145,230
709,313,025
0
709,313,025
4,485,548,031
672,832,205
3,812,715,826

619.55
228,066,106
382
1,530

632.38
250,202,706
381
1,526

632.38
275,222,977
381
1,526

PV (B)
0
1,075,200,000
1,792,000,000
1,866,666,667
1,711,111,111
1,568,518,519
1,437,808,642
1,317,991,255
1,208,158,651
1,107,478,763
1,015,188,866
14,100,122,473

PV (C)
162,785,000
479,576,860
568,083,348
547,124,976
494,166,731
443,597,409
385,519,489
350,664,880
321,442,806
292,572,028
268,191,026
4,313,724,552

9 (100%)

10 (100%)

158,744,679
133,930,012
25,620,173
25,510,478
21,258,732
126,498,240
491,562,314

174,619,147
147,323,013
28,182,191
28,061,526
23,384,605
139,148,064
540,718,546

32,253,356
4,168,476
385,846
226,362,978
12,861,533
276,032,189
767,594,504

35,478,692
4,585,324
424,431
248,999,276
14,147,686
303,635,408
844,353,954

9 (100%)

10 (100%)

7,200
5,714,347,162

7,200
6,285,781,878

276,032,189
491,562,314
767,594,504
4,946,752,658
412,229,388

303,635,408
540,718,546
844,353,954
5,441,427,923
453,452,327

Yahun 9
5,714,347,162
1,509,607,403
767,594,504
0
767,594,504
4,946,752,658
742,012,899
4,204,739,759

Tahun 10
6,285,781,878
1,660,568,143
844,353,954
0
844,353,954
5,441,427,923
816,214,189
4,625,213,735

644.45
302,012,012
381
1,522

644.45
332,213,213
381
1,522

No
1

Uraian
Penerimaan
Produksi JSP (kg/thn)
Harga JSP (Rp/kg)
Total Penerimaan
Pengeluaran
Biaya Tetap (Fix Cost)
Biaya Tidak Tetap (Variable Cost)
Total Pengeluaran
BEP (Rp/Thn)
BEP (kg/Thn)

1
2,880
448,000
1,290,240,000

128,771,054
216,063,693
344,834,747
154,672,527
345

Tahun ke 2

5,760
448,000
2,580,480,000

7,200
448,000
3,225,600,000

7,200
616,000
4,435,200,000

7,200
677,600
4,878,720,000

128,771,054
286,927,386
415,698,440

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

129,743,366
322,359,233
452,102,599

144,880,534
323

143,069,054
319

138,863,965
225

138,922,615
205

Tahun ke 6

7,200
745,360
5,366,592,000

7,200
819,896
5,903,251,200

7,200
901,886
6,493,576,320

7,200
992,074
7,142,933,952

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

128,771,054
322,359,233
451,130,286

137,000,360
184

136,209,029
166

135,497,529
150

134,857,130
136

10
7,200
1,091,282
7,857,227,347

128,771,054
322,359,233
451,130,286
134,280,180
123

Tebel total produksi

No.

Uraian

Variabel Cost
1 Bahan baku
2 Bahan kemasan
3 Utilitas dan IPAL
4 Biaya Pemasaran
5 Biaya Distribusi
6 Biaya tenaga kerja langsung
7 Enzim Alpha Amilase
Total I
Kenaikan 10%
Fix Cost
1 Penyusutan
2 Perawatan
3 Pajak
4 Gaji tenaga kerja tidak langsung
5 Biaya administrasi kantor
Total II
TOTAL OPERATIONAL COST (Rp)
Asumsi inflasi pertahun 10%

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
304,359,233
334,795,156
15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
433,130,286

Analisis Cash Flow

No.

Uraian

Penjualan
1 Produksi JSP (kg)
2 Penjualan JSP (Rp/kg)
Investasi
1 Lahan dan Bangunan
2 Mesin dan Peralatan Operasional
3 Fasilitas
4 Perlengkapan
5 Biaya Pra Investasi
6 Kontingensi
Total Investasi
Biaya Operasional
1 Biaya Tetap (Fix Cost)
2 Biaya Variabel (Variable Cost)
Total Operasional
SURPLUS (DEFISIT)

77,785,000
60,000,000
20,000,000
5,000,000
162,785,000

(162,785,000)

modal awal
laba sebelum bunga bank & pajak
No
Uraian
1 Penjualan
2 Pengeluaran
1. Piaya Operasional
2. Angsuran Pokok + Bunga
Jumlah
3 Laba sebelum pajak
4 Pajak 15%
5 Laba Bersih

Hasil Analisis Terhadap

623,545,590
1,246,697,768
Tahun 0

ROI
BEP (rupiah)
BEP (Kg)
BEP (250 g)

Tahun
0
1
2
3
4
5
6
7
8
9
10
Total

Parameter
PBP
NPV
IRR
B/C Ratio

Tahun Ke- (Kapasita

1 (50%)

2 (75%)

3 (100%)

4 (100%)

44,803,616
37,800,000
11,952,000
28,800,000
6,000,000
86,400,000
215,755,616
237,331,178

67,205,425
56,700,000
13,147,200
28,800,000
9,000,000
95,040,000
269,892,625
296,881,887

89,607,233
75,600,000
14,461,920
14,400,000
12,000,000
95,040,000
301,109,153
331,220,068

98,567,956
83,160,000
15,908,112
15,840,000
13,200,000
104,544,000
331,220,068
364,342,075

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
344,526,670

16,551,071
2,139,088
198,000
116,160,000
6,600,000
141,648,159
411,540,784

18,206,179
2,352,996
217,800
127,776,000
7,260,000
155,812,975
456,922,128

20,026,796
2,588,296
239,580
140,553,600
7,986,000
171,394,272
502,614,340

Tahun Ke- (Kapasita

1 (50%)

2 (75%)

3 (100%)

4 (100%)

2,880
1,612,800,000

5,760
3,225,600,000

7,200
4,032,000,000

7,200
4,435,200,000

128,771,054
237,331,178
366,102,232
1,246,697,768
103,891,481

141,648,159
296,881,887
438,530,046
2,787,069,954
232,255,830

155,812,975
331,220,068
487,033,043
3,544,966,957
295,413,913

171,394,272
364,342,075
535,736,347
3,899,463,653
324,955,304

Tahun 1
1,612,800,000
642,215,459
366,102,232
104,833,602
470,935,834
1,141,864,166
171,279,625
970,584,541
242.47
150,989,940
270
1,078

Revenue
0
1,612,800,000
3,225,600,000
4,032,000,000
4,435,200,000
4,878,720,000
5,366,592,000
5,903,251,200
6,493,576,320
7,142,933,952
7,857,227,347
50,947,900,819

Value
0.50
12,665,434,380
570%
3.55

Tahun 2
3,225,600,000
937,748,895
438,530,046
95,480,418
534,010,464
2,691,589,536
403,738,430
2,287,851,105
504.03
156,006,923
279
1,114

Cost
162,785,000
642,215,459
937,748,895
1,091,986,236
1,185,913,838
1,280,254,357
1,345,241,283
1,469,013,061
1,615,914,367
1,765,678,218
1,942,246,040
13,438,996,753

Keterangan
Proyek layak
dilaksanakan

Tahun 3
4,032,000,000
1,091,986,236
487,033,043
86,127,235
573,160,278
3,458,839,722
518,825,958
2,940,013,764
603.47
169,758,247
303
1,213

Net Benevit
(162,785,000)
970,584,541
2,287,851,105
2,940,013,764
3,249,286,162
3,598,465,643
4,021,350,717
4,434,238,139
4,877,661,953
5,377,255,734
5,914,981,308
37,508,904,067

Tahun 4
4,435,200,000
1,185,913,838
535,736,347
76,774,051
612,510,398
3,822,689,602
573,403,440
3,249,286,162
624.10
186,734,072
303
1,213

DF 20%
1.00
0.83
0.69
0.58
0.48
0.40
0.33
0.28
0.23
0.19
0.16

Tahun Ke- (Kapasitas Produksi)

5 (100%)

6 (100%)

7 (100%)

8 (100%)

108,424,752
91,476,000
17,498,923
17,424,000
14,520,000
104,544,000
353,887,675
389,276,442

119,267,227
100,623,600
19,248,816
19,166,400
15,972,000
114,998,400
389,276,442
428,204,087

131,193,950
110,685,960
21,173,697
21,083,040
17,569,200
114,998,400
416,704,247
458,374,671

144,313,344
121,754,556
23,291,067
23,191,344
19,326,120
126,498,240
458,374,671
504,212,138

22,029,476
2,847,125
263,538
154,608,960
8,784,600
188,533,700
542,421,374

24,232,424
3,131,838
289,892
170,069,856
9,663,060
207,387,069
596,663,512

26,655,666
3,445,022
318,881
187,076,842
10,629,366
228,125,776
644,830,023

29,321,233
3,789,524
350,769
205,784,526
11,692,303
250,938,354
709,313,025

6 (100%)

7 (100%)

8 (100%)

Tahun Ke- (Kapasitas Produksi)

5 (100%)
7,200
4,878,720,000

7,200
5,366,592,000

7,200
5,903,251,200

7,200
6,493,576,320

188,533,700
389,276,442
577,810,142
4,300,909,858
358,409,155

207,387,069
428,204,087
635,591,156
4,731,000,844
394,250,070

228,125,776
458,374,671
686,500,448
5,216,750,752
434,729,229

250,938,354
504,212,138
755,150,492
5,738,425,828
478,202,152

Tahun 5
4,878,720,000
1,280,254,357
577,810,142
67,420,867
645,231,009
4,233,488,991
635,023,349
3,598,465,643
656.12
204,881,322
302
1,209

NPV
(162,785,000)
808,820,451
1,588,785,490
1,701,396,854
1,566,978,280
1,446,142,635
1,346,742,219
1,237,514,484
1,134,388,277
1,042,148,186
955,302,504
12,665,434,380

Tahun 6
5,366,592,000
1,345,241,283
635,591,156
0
635,591,156
4,731,000,844
709,650,127
4,021,350,717

Tahun 7
5,903,251,200
1,469,013,061
686,500,448
0
686,500,448
5,216,750,752
782,512,613
4,434,238,139

Tahun 8
6,493,576,320
1,615,914,367
755,150,492
0
755,150,492
5,738,425,828
860,763,874
4,877,661,953

744.35
225,369,454
302
1,209

759.90
247,330,450
302
1,207

759.90
272,063,495
302
1,207

PV (B)
0
1,344,000,000
2,240,000,000
2,333,333,333
2,138,888,889
1,960,648,148
1,797,260,802
1,647,489,069
1,510,198,313
1,384,348,454
1,268,986,083
17,625,153,091

PV (C)
162,785,000
535,179,549
651,214,510
631,936,479
571,910,609
514,505,513
450,518,584
409,974,585
375,810,036
342,200,268
313,683,579
4,959,718,711

9 (100%)

10 (100%)

158,744,679
133,930,012
25,620,173
25,510,478
21,258,732
126,498,240
491,562,314
540,718,546

174,619,147
147,323,013
28,182,191
28,061,526
23,384,605
139,148,064
540,718,546
594,790,400

32,253,356
4,168,476
385,846
226,362,978
12,861,533
276,032,189
767,594,504

35,478,692
4,585,324
424,431
248,999,276
14,147,686
303,635,408
844,353,954

9 (100%)

10 (100%)

7,200
7,142,933,952

7,200
7,857,227,347

276,032,189
540,718,546
816,750,735
6,326,183,217
527,181,935

303,635,408
594,790,400
898,425,809
6,958,801,538
579,900,128

Yahun 9
7,142,933,952
1,765,678,218
816,750,735
0
816,750,735
6,326,183,217
948,927,483
5,377,255,734

Tahun 10
7,857,227,347
1,942,246,040
898,425,809
0
898,425,809
6,958,801,538
1,043,820,231
5,914,981,308

774.55
298,639,105
301
1,204

774.55
328,503,015
301
1,204

No
1

Uraian
Penerimaan
Produksi JSP (kg/thn)
Harga JSP (Rp/kg)
Total Penerimaan
Pengeluaran
Biaya Tetap (Fix Cost)
Biaya Tidak Tetap (Variable Cost)
Total Pengeluaran
BEP (Rp/Thn)
BEP (kg/Thn)

1
2,880
560,000
1,612,800,000

128,771,054
237,331,178
366,102,232
150,989,940
270

Tahun ke 2

5,760
560,000
3,225,600,000

7,200
560,000
4,032,000,000

7,200
616,000
4,435,200,000

7,200
677,600
4,878,720,000

128,771,054
296,881,887
425,652,941

128,771,054
331,220,068
459,991,122

128,771,054
364,342,075
493,113,128

129,743,366
389,276,442
519,019,808

141,824,476
253

140,296,072
251

140,296,072
228

140,993,321
208

Tahun ke 6

7,200
745,360
5,366,592,000

7,200
819,896
5,903,251,200

7,200
901,886
6,493,576,320

7,200
992,074
7,142,933,952

128,771,054
428,204,087
556,975,140

128,771,054
458,374,671
587,145,725

128,771,054
504,212,138
632,983,192

128,771,054
540,718,546
669,489,599

139,936,700
188

139,611,591
170

139,611,591
155

139,317,346
140

10
7,200
1,091,282
7,857,227,347

128,771,054
594,790,400
723,561,454
139,317,346
128

Tebel total produksi

No.

Uraian

Variabel Cost
1 Bahan baku
2 Bahan kemasan
3 Utilitas dan IPAL
4 Biaya Pemasaran
5 Biaya Distribusi
6 Biaya tenaga kerja langsung
7 Enzim Alpha Amilase
Total I
Kenaikan 10%
Fix Cost
1 Penyusutan
2 Perawatan
3 Pajak
4 Gaji tenaga kerja tidak langsung
5 Biaya administrasi kantor
Total II
TOTAL OPERATIONAL COST (Rp)
Asumsi inflasi pertahun 10%

89,607,233
75,600,000
11,952,000
28,800,000
12,000,000
86,400,000
304,359,233
365,231,079
15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
433,130,286

Analisis Cash Flow

No.

Uraian

Penjualan
1 Produksi JSP (kg)
2 Penjualan JSP (Rp/kg)
Investasi
1 Lahan dan Bangunan
2 Mesin dan Peralatan Operasional
3 Fasilitas
4 Perlengkapan
5 Biaya Pra Investasi
6 Kontingensi
Total Investasi
Biaya Operasional
1 Biaya Tetap (Fix Cost)
2 Biaya Variabel (Variable Cost)
Total Operasional
SURPLUS (DEFISIT)

77,785,000
60,000,000
20,000,000
5,000,000
162,785,000

(162,785,000)

modal awal
laba sebelum bunga bank & pajak
No
Uraian
1 Penjualan
2 Pengeluaran
1. Piaya Operasional
2. Angsuran Pokok + Bunga
Jumlah
3 Laba sebelum pajak
4 Pajak 15%
5 Laba Bersih

Hasil Analisis Terhadap

623,545,590
1,117,593,527
Tahun 0

ROI
BEP (rupiah)
BEP (Kg)
BEP (250 g)

Tahun
0
1
2
3
4
5
6
7
8
9
10
Total

Parameter
PBP
NPV
IRR
B/C Ratio

Tahun Ke- (Kapasita

1 (50%)

2 (75%)

3 (100%)

4 (100%)

134,410,849
37,800,000
11,952,000
28,800,000
6,000,000
86,400,000
305,362,849
366,435,419

67,205,425
56,700,000
13,147,200
28,800,000
9,000,000
95,040,000
269,892,625
323,871,150

89,607,233
75,600,000
14,461,920
14,400,000
12,000,000
95,040,000
301,109,153
361,330,983

98,567,956
83,160,000
15,908,112
15,840,000
13,200,000
104,544,000
331,220,068
397,464,082

15,046,429
1,944,625
180,000
105,600,000
6,000,000
128,771,054
434,133,903

16,551,071
2,139,088
198,000
116,160,000
6,600,000
141,648,159
411,540,784

18,206,179
2,352,996
217,800
127,776,000
7,260,000
155,812,975
456,922,128

20,026,796
2,588,296
239,580
140,553,600
7,986,000
171,394,272
502,614,340

Tahun Ke- (Kapasita

1 (50%)

2 (75%)

3 (100%)

4 (100%)

2,880
1,612,800,000

5,760
3,225,600,000

7,200
4,032,000,000

7,200
4,435,200,000

128,771,054
366,435,419
495,206,473
1,117,593,527
93,132,794

141,648,159
323,871,150
465,519,308
2,760,080,692
230,006,724

155,812,975
361,330,983
517,143,958
3,514,856,042
292,904,670

171,394,272
397,464,082
568,858,354
3,866,341,646
322,195,137

Tahun 1
1,612,800,000
751,954,064
495,206,473
104,833,602
600,040,075
1,012,759,925
151,913,989
860,845,936
168.78
166,630,181
298
1,190

Revenue
0
1,612,800,000
3,225,600,000
4,032,000,000
4,435,200,000
4,878,720,000
5,366,592,000
5,903,251,200
6,493,576,320
7,142,933,952
7,857,227,347
50,947,900,819

Value
0.56
12,472,028,666
526%
3.42

Tahun 2
3,225,600,000
960,689,768
465,519,308
95,480,418
560,999,727
2,664,600,273
399,690,041
2,264,910,232
474.97
157,457,959
281
1,125

Cost
162,785,000
751,954,064
960,689,768
1,117,580,514
1,214,067,544
1,310,334,810
1,378,329,780
1,504,432,922
1,654,876,214
1,807,461,015
1,988,207,116
13,850,718,745

Keterangan
Proyek layak
dilaksanakan

Tahun 3
4,032,000,000
1,117,580,514
517,143,958
86,127,235
603,271,193
3,428,728,807
514,309,321
2,914,419,486
568.36
171,150,793
306
1,223

Net Benevit
(162,785,000)
860,845,936
2,264,910,232
2,914,419,486
3,221,132,456
3,568,385,190
3,988,262,220
4,398,818,278
4,838,700,106
5,335,472,937
5,869,020,231
37,097,182,074

Tahun 4
4,435,200,000
1,214,067,544
568,858,354
76,774,051
645,632,405
3,789,567,595
568,435,139
3,221,132,456
586.95
188,265,873
306
1,223

DF 20%
1.00
0.83
0.69
0.58
0.48
0.40
0.33
0.28
0.23
0.19
0.16

Tahun Ke- (Kapasitas Produksi)

5 (100%)

6 (100%)

7 (100%)

8 (100%)

108,424,752
91,476,000
17,498,923
17,424,000
14,520,000
104,544,000
353,887,675
424,665,210

119,267,227
100,623,600
19,248,816
19,166,400
15,972,000
114,998,400
389,276,442
467,131,731

131,193,950
110,685,960
21,173,697
21,083,040
17,569,200
114,998,400
416,704,247
500,045,096

144,313,344
121,754,556
23,291,067
23,191,344
19,326,120
126,498,240
458,374,671
550,049,606

22,029,476
2,847,125
263,538
154,608,960
8,784,600
188,533,700
542,421,374

24,232,424
3,131,838
289,892
170,069,856
9,663,060
207,387,069
596,663,512

26,655,666
3,445,022
318,881
187,076,842
10,629,366
228,125,776
644,830,023

29,321,233
3,789,524
350,769
205,784,526
11,692,303
250,938,354
709,313,025

6 (100%)

7 (100%)

8 (100%)

Tahun Ke- (Kapasitas Produksi)

5 (100%)
7,200
4,878,720,000

7,200
5,366,592,000

7,200
5,903,251,200

7,200
6,493,576,320

188,533,700
424,665,210
613,198,909
4,265,521,091
355,460,091

207,387,069
467,131,731
674,518,800
4,692,073,200
391,006,100

228,125,776
500,045,096
728,170,872
5,175,080,328
431,256,694

250,938,354
550,049,606
800,987,960
5,692,588,360
474,382,363

Tahun 5
4,878,720,000
1,310,334,810
613,198,909
67,420,867
680,619,776
4,198,100,224
629,715,034
3,568,385,190
616.81
206,509,164
305
1,219

NPV
(162,785,000)
717,371,614
1,572,854,328
1,686,585,351
1,553,401,069
1,434,053,976
1,335,660,948
1,227,629,451
1,125,326,997
1,034,050,400
947,879,533
12,472,028,666

Tahun 6
5,366,592,000
1,378,329,780
674,518,800
0
674,518,800
4,692,073,200
703,810,980
3,988,262,220

Tahun 7
5,903,251,200
1,504,432,922
728,170,872
0
728,170,872
5,175,080,328
776,262,049
4,398,818,278

Tahun 8
6,493,576,320
1,654,876,214
800,987,960
0
800,987,960
5,692,588,360
853,888,254
4,838,700,106

695.62
227,160,080
305
1,219

710.70
249,237,904
304
1,216

710.70
274,161,694
304
1,216

PV (B)
0
1,344,000,000
2,240,000,000
2,333,333,333
2,138,888,889
1,960,648,148
1,797,260,802
1,647,489,069
1,510,198,313
1,384,348,454
1,268,986,083
17,625,153,091

PV (C)
162,785,000
626,628,386
667,145,672
646,747,983
585,487,820
526,594,172
461,599,855
419,859,618
384,871,316
350,298,054
321,106,549
5,153,124,425

9 (100%)

10 (100%)

158,744,679
133,930,012
25,620,173
25,510,478
21,258,732
126,498,240
491,562,314
589,874,777

174,619,147
147,323,013
28,182,191
28,061,526
23,384,605
139,148,064
540,718,546
648,862,255

32,253,356
4,168,476
385,846
226,362,978
12,861,533
276,032,189
767,594,504

35,478,692
4,585,324
424,431
248,999,276
14,147,686
303,635,408
844,353,954

9 (100%)

10 (100%)

7,200
7,142,933,952

7,200
7,857,227,347

276,032,189
589,874,777
865,906,967
6,277,026,985
523,085,582

303,635,408
648,862,255
952,497,663
6,904,729,684
575,394,140

Yahun 9
7,142,933,952
1,807,461,015
865,906,967
0
865,906,967
6,277,026,985
941,554,048
5,335,472,937

Tahun 10
7,857,227,347
1,988,207,116
952,497,663
0
952,497,663
6,904,729,684
1,035,709,453
5,869,020,231

724.91
300,879,276
303
1,213

724.91
330,967,203
303
1,213

No
1

Uraian
Penerimaan
Produksi JSP (kg/thn)
Harga JSP (Rp/kg)
Total Penerimaan
Pengeluaran
Biaya Tetap (Fix Cost)
Biaya Tidak Tetap (Variable Cost)
Total Pengeluaran
BEP (Rp/Thn)
BEP (kg/Thn)

1
2,880
560,000
1,612,800,000

128,771,054
366,435,419
495,206,473
166,630,181
298

Tahun ke 2

5,760
560,000
3,225,600,000

7,200
560,000
4,032,000,000

7,200
616,000
4,435,200,000

7,200
677,600
4,878,720,000

128,771,054
323,871,150
452,642,203

128,771,054
361,330,983
490,102,037

128,771,054
397,464,082
526,235,135

129,743,366
424,665,210
554,408,576

143,143,599
256

141,446,937
253

141,446,937
230

142,113,554
210

Tahun ke 6

7,200
745,360
5,366,592,000

7,200
819,896
5,903,251,200

7,200
901,886
6,493,576,320

7,200
992,074
7,142,933,952

128,771,054
467,131,731
595,902,784

128,771,054
500,045,096
628,816,150

128,771,054
550,049,606
678,820,659

128,771,054
589,874,777
718,645,831

141,048,538
189

140,688,299
172

140,688,299
156

140,362,403
141

10
7,200
1,091,282
7,857,227,347

128,771,054
648,862,255
777,633,309
140,362,403
129

Kriteria
Harga Tanah
Kedekatan Bhn Baku
Transportasi
Listrik dan Air
Tenaga Kerja
Budaya Sosial
Total

No
II
a
b
c
d
e
III
a
b
c
d
e
f
g

Keterangan
Bangunan Utama
Ruang proses produksi
Ruang ganti/istirahat karyawan
kantor
Gudang bahan baku
Gudang produk
Bangunan Penunjang
Moshollah
Toilet
Areal parkir
Panel listrik dan generator
Pos penjagaan
Penanganan limbah
Timbangan truk

Bobot

Keca

25
18
16
19
13
9
100

Galesong Utara
8
8
6
8
9
6
763

600

60
20
20
15
20

10.00
3.33
3.33
2.50
3.33

12
4
50
8
4
15
20

2.00
0.67
8.33
1.33
0.67
2.50
3.33

Kecamatan
Mangara Bombang Patallassang Polobangkeng
7
6
7
8
8
7
6
10
6
7
9
8
7
7
8
6
7
6
693
779
707

No
1
2
3
4
5

41.33
58.67

1
2
3
4
5
6
7
8

Keterangan
Bangunan Utama
Ruang proses produksi
Ruang ganti/istirahat karyawan
kantor
Gudang bahan baku
Gudang produk
Bangunan Penunjang
Moshollah
Toilet
Areal parkir
Panel listrik dan generator
Pos penjagaan
Penanganan limbah
Timbangan truk
Area Terbuka

% Penggunaan
10.00
3.33
3.33
2.50
3.33
2.00
0.67
8.33
1.33
0.67
2.50
3.33
58.67

No
1
2
3
4
5
6
7

8
9
10
Project
Number of

Activity
Survey Lokasi
Pembelian Tanah
Pengurusan Surat-Surat
Survey Kelompok Tani
Pembangunan Pabrik
Konttrak Dengan Petani
Recruitmen Karyawan

Activity
Time
1
1
2
1
4
1
2

Earliest
Start
0
1
2
1
4
2
8

Earliest
Finish
1
2
4
2
8
3
10

Latest
Start
0
1
2
8
4
9
8

Pengadaan Alat-Alat
Perakitan Alat
Ujicoba Produksi
Project
Number of

3
4
1
8
1
10
Completion Time = 11 Bulan
Critical Path(s) = 1

7
9
11

6
9
10

Latest
Finish
1
2
4
9
8
10
10

Slack
(LS-ES)
0
0
0
7
0
7
0

9
10
11

2
1
0

Fixed Cost UKM makanan

Variable cost
Harga jual
Maka BEP per unitnya adalah
BEP dalam rupiah

200000
5000
10000
40
400000

ROI = (laba atas investasi-investasi awal)/ investasi x (100)

Rp
Rp/unit
Rp/unit
unit
Rp

harus menjual 40 untuk menutupi modal, penjualan ke 41 baru mendapat untung

harus mendapatkan Rp 400000 unutk menutupi modal

endapat untung

Uraian
Kapasitas Produksi/hari
Produksi FTT tahun 3-5 (100 %)
Produksi FTT tahun 1 (60 %)
Produksi FTT tahun 2 (80 %)
Harga Bahan Baku
Harga Tempe
Harga SRC
Harga Bubuk Kakao
Harga Sukrosa
Harga Kemasan 300 gr
Harga Formula Tepung Tempe 300 gr
Discount rate
Bahan baku
Kebutuhan Bahan Baku (Tempe)
Kebutuhan Bahan Baku (Tempe)
Kebutuhan Bahan Baku (Bubuk Kakao)
Kebutuhan Bahan Baku (Bubuk Kakao)
Kebutuhan Bahan Baku (SRC)
Kebutuhan Bahan Baku (SRC)
Kebutuhan Bahan Baku (Sukrosa)
Kebutuhan Bahan Baku (Sukrosa)
Jumlah produksi dan kemasan
FTT yang akan diproduksi/ hari
Kebutuhan kemasan per hari

Asumsi-asumsi untuk kapasitas produksi /th

No.
1
2
3
4

13
14
15
16
17
18
19
20

Uraian
Kapasitas Produksi/hari
Produksi FTT tahun 3-5 (100 %)
Produksi FTT tahun 1 (60 %)
Produksi FTT tahun 2 (80 %)
Harga Bahan Baku
Harga Tempe
Harga SRC
Harga Bubuk Kakao
Harga Sukrosa
Harga Kemasan 300 gr
Harga Formula Tepung Tempe 300 gr
Discount rate
Kebutuhan modal
Bahan baku
Kebutuhan Bahan Baku (Tempe)
Kebutuhan Bahan Baku (Tempe)
Kebutuhan Bahan Baku (Bubuk Kakao)
Kebutuhan Bahan Baku (Bubuk Kakao)
Kebutuhan Bahan Baku (SRC)
Kebutuhan Bahan Baku (SRC)
Kebutuhan Bahan Baku (Sukrosa)
Kebutuhan Bahan Baku (Sukrosa)

21
22

FTT yang akan diproduksi/ hari

Kebutuhan kemasan per hari

5
6
7
8
9
10
11
12

gaji karyawan
No
Jabatan
Tenaga kerja tidak langsung
1
Direktur
2
General Manager
3
Manager Pemasaran
4
Manager Produksi
5
Staf Pemasaran
6
Staf Distribusi
sub total
Tenaga kerja langsung
2
Staf Produksi
4
Staf QC
sub total
TOTAL

Nilai
100
30,000
18,000
24,000
17,500
100,000
90,000
12,500
500
20,000
20
623,545,590
4,050
13.5
3,150
10.5
360
1.2
1,440
4.8
100
100

Jumlah
1
1
0
0
2
1
5
3
1
4
9

Satuan
bks/hari
bks/tahun
bks/tahun
bks/tahun

2500
1500
2000

Rp/kg
Rp/kg
Rp/kg
Rp/Kg
Rp
Rp/300gr
%
Rupiah

45%
4%
35%
16%
100% Turun 10%
Turun 20%
18,000
16,000

kg/tahun
kg/hari
Kg/tahun
kg/hari
kg/tahun
kg/hari
kg/tahun
kg/hari

123

13.5

123
123
12
27
14
176

0.46

12

bks/hari
kemasan

hari
produksi
tempe
SRC

Gaji/bln (Rp) Gaji/tahun (Rp)

2,500,000
2,000,000
0
0
1,500,000
1,000,000
7,000,000

30,000,000
24,000,000
0
0
18,000,000
12,000,000
84,000,000

1,000,000
700,000
1,700,000
8,700,000

12,000,000
8,400,000
20,400,000
104,400,000

100
54.56
1.2

bulan
2500
1364
30

asumsi
total produksi jagung sulsel
jagung yang dikomsumsi dari total produksi
Jagung yang akan digunakan unutk untuk produksi
jagung yang akan di produksi dlm 1 tahun (2,5%)
jagung yang akan diproduksi dalam 1 bulan
jagung yang akan diproduksi dalam 1 hari

896,000,000
224,000,000
672,000
537,600
44,800
1,792

rendemen 80%

jumlah kemasan

448
7,168

1 tahun = 12 bulan

tahun
1 bulan = 25 hari kerja
30000
16368
360

700,000,000
Asumsi Penjualan
tahun 1 (50%)
tahun 3-10 (200%)

1,440,000,000
2,400,000,000
3

kg/thn
kg/thn

4,480,000
56,000

14933

kg/thn
kg/bln
kg

2,240
1792

bungkus

2,760,000,000
4

3,174,000,000
5

3,650,100,000
6

4,197,615,000
7

4,827,257,250
8

5,551,345,838
9

6,384,047,713
10