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Lampiran

1. Sales Budget
quarter
1st 2nd 3rd 4th total
Sales in unit
sold personal 30 122 277 398 827
sold store 60 202 416 558 1236
unit sales price
Personal @2.999.999 IDR 2,999,999.00 IDR 2,999,999.00 IDR 2,999,999.00 IDR 2,999,999.00
store @2,647,320 IDR 2,647,320.00 IDR 2,647,320.00 IDR 2,647,320.00 IDR 2,647,320.00
total sales reveneu IDR 248,839,170.00 IDR 900,758,518.00 IDR 1,932,284,843.00 IDR 2,671,204,162.00 IDR 5,753,086,693.00
2. Production Budget
quarter
1st 2nd 3rd 4th total
Unit to be produced 300 600 900 900 2700
3. Direct material Budget
quarter
1st 2nd 3rd 4th total
Unit to be produced 300 600 900 900 2700
cost of production based on document
direct material total IDR 1,435,000.00 IDR 1,435,000.00 IDR 1,435,000.00 IDR 1,435,000.00
total cost material purchase IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
4. Direct labor Budget
quarter
1st 2nd 3rd 4th total
Unit to be produced 300 600 900 900 2700
colaborataion with workshop @IDR 200.000 IDR 60,000,000.00 IDR 120,000,000.00 IDR 180,000,000.00 IDR 180,000,000.00 IDR 540,000,000.00
2 staff @IDR 3200000/ month IDR 6,400,000.00 IDR 6,400,000.00 IDR 6,400,000.00 IDR 6,400,000.00 IDR 6,400,000.00
total IDR 66,400,000.00 IDR 126,400,000.00 IDR 186,400,000.00 IDR 186,400,000.00 IDR 546,400,000.00
5. overhead cost
quarter
1st 2nd 3rd 4th total
overhead cost
Renting House IDR 40,000,000.00 IDR 40,000,000.00 IDR 40,000,000.00 IDR 40,000,000.00
Utilities (electrical and water) IDR 3,600,000.00 IDR 3,600,000.00 IDR 3,600,000.00 IDR 3,600,000.00
total IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00
6. GA
quarter
1st 2nd 3rd 4th total
direct cost
Total direct material IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
total direct labor IDR 66,400,000.00 IDR 126,400,000.00 IDR 186,400,000.00 IDR 186,400,000.00 IDR 546,400,000.00
total IDR 496,900,000.00 IDR 987,400,000.00 IDR 1,477,900,000.00 IDR 1,477,900,000.00 IDR 4,420,900,000.00
estimate GA cost (20%) IDR 99,380,000.00 IDR 197,480,000.00 IDR 295,580,000.00 IDR 295,580,000.00 IDR 884,180,000.00
Promotion Cost IDR 12,000,000.00 IDR 12,000,000.00 IDR 12,000,000.00 IDR 12,000,000.00 IDR 48,000,000.00
Total GA cost IDR 111,380,000.00 IDR 209,480,000.00 IDR 307,580,000.00 IDR 307,580,000.00 IDR 932,180,000.00
7. Cash receive budget
quarter
1st 2nd 3rd 4th total
Sales reveneu IDR 248,839,170.00 IDR 900,758,518.00 IDR 1,932,284,843.00 IDR 2,671,204,162.00 IDR 5,753,086,693.00
* no uncollectible cash (100%)
8. Cash Disbursement
quarter
1st 2nd 3rd 4th total
total cost material purchase IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
other cash disbursement
direct labor IDR 66,400,000.00 IDR 126,400,000.00 IDR 186,400,000.00 IDR 186,400,000.00 IDR 546,400,000.00
Renting House IDR 40,000,000.00 IDR 40,000,000.00 IDR 40,000,000.00 IDR 40,000,000.00 IDR 160,000,000.00
Utilities (electrical and water) IDR 3,600,000.00 IDR 3,600,000.00 IDR 3,600,000.00 IDR 3,600,000.00 IDR 14,400,000.00
estimate GA cost (20%) IDR 99,380,000.00 IDR 197,480,000.00 IDR 295,580,000.00 IDR 295,580,000.00 IDR 884,180,000.00
Promotion Cost IDR 12,000,000.00 IDR 12,000,000.00 IDR 12,000,000.00 IDR 12,000,000.00 IDR 48,000,000.00
total IDR 651,880,000.00 IDR 1,240,480,000.00 IDR 1,829,080,000.00 IDR 1,829,080,000.00 IDR 5,527,480,000.00
* 100% payments
9. Cash Budget
quarter
1st 2nd 3rd 4th total
cash receipt IDR 248,839,170.00 IDR 900,758,518.00 IDR 1,932,284,843.00 IDR 2,671,204,162.00 IDR 5,753,086,693.00
less cash disbursement IDR (651,880,000.00) IDR (1,240,480,000.00) IDR (1,829,080,000.00) IDR (1,829,080,000.00) IDR (5,527,480,000.00)
change in cash balance IDR (403,040,830.00) IDR (339,721,482.00) IDR 103,204,843.00 IDR 842,124,162.00 IDR 225,606,693.00

Dana penyertaan IDR 200,000,000.00 IDR 200,000,000.00


proceed from the bank loan
(dicicil 5 tahun (20 periode)
rate BCA 9.75% IDR 500,000,000.00 IDR 500,000,000.00
repayment of principal IDR (25,000,000.00) IDR (25,000,000.00) IDR (25,000,000.00) IDR (25,000,000.00) IDR (100,000,000.00)
interest back loan IDR (12,187,500.00) IDR (10,968,750.00) IDR (9,750,000.00) IDR (8,531,250.00) IDR (41,437,500.00)

change balance during the year IDR 1,009,775,886.00


cash balance previous year IDR -
cash balance the end of the year IDR 1,009,775,886.00

total IDR (143,269,160.00) IDR (715,411,714.00) IDR 171,659,686.00 IDR 1,650,717,074.00 IDR 1,009,775,886.00
10. Budget for man. and sold
quarter
1st 2nd 3rd 4th total
direct material
raw material inventory, start period IDR - IDR - IDR - IDR - IDR -
add: purchase or raw material IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
raw material available for use IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
raw material, in the end of period IDR - IDR - IDR - IDR - IDR -
direct material used IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
Direct labor IDR 66,400,000.00 IDR 126,400,000.00 IDR 186,400,000.00 IDR 186,400,000.00 IDR 546,400,000.00
manufacturing overhead IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00 IDR 174,400,000.00
total manufacturing cost IDR 540,500,000.00 IDR 1,031,000,000.00 IDR 1,521,500,000.00 IDR 1,521,500,000.00 IDR 4,595,300,000.00
Work in process inv, previus year IDR - IDR - IDR - IDR - IDR -
subtotal IDR 540,500,000.00 IDR 1,031,000,000.00 IDR 1,521,500,000.00 IDR 1,521,500,000.00 IDR 4,595,300,000.00
deduct: WIP, end year IDR - IDR - IDR - IDR - IDR -
cost of good manufacture IDR 540,500,000.00 IDR 1,031,000,000.00 IDR 1,521,500,000.00 IDR 1,521,500,000.00 IDR 4,595,300,000.00
add: finished-good int, start perio IDR - IDR - IDR - IDR - IDR -
cost of good available to sell IDR 540,500,000.00 IDR 1,031,000,000.00 IDR 1,521,500,000.00 IDR 1,521,500,000.00 IDR 4,595,300,000.00
deduct : finished-good inv, endperiod IDR 378,350,000.00 IDR 835,110,000.00 IDR 1,171,555,000.00 IDR 1,076,883,888.89 IDR 1,076,883,888.89
Unit to be produced 300 600 900 900 2700
Sales in unit
sold personal 30 122 277 398 827
sold store 60 202 416 558 1236
finished good inv 210 486 693 637 637
cost of good sold IDR 162,150,000.00 IDR 195,890,000.00 IDR 349,945,000.00 IDR 444,616,111.11 IDR 3,518,416,111.11
11. budgeting income statement
quarter
1st 2nd 3rd 4th total
Sales reveneu IDR 248,839,170.00 IDR 900,758,518.00 IDR 1,932,284,843.00 IDR 2,671,204,162.00 IDR 5,753,086,693.00
less: Cost of goods sold IDR 162,150,000.00 IDR 195,890,000.00 IDR 349,945,000.00 IDR 444,616,111.11 IDR 3,518,416,111.11
Gross margin IDR 86,689,170.00 IDR 704,868,518.00 IDR 1,582,339,843.00 IDR 2,226,588,050.89 IDR 2,234,670,581.89
other expanses:
G&A IDR 111,380,000.00 IDR 209,480,000.00 IDR 307,580,000.00 IDR 307,580,000.00 IDR 932,180,000.00
uncollectible account expanse IDR - IDR - IDR - IDR - IDR -
interest expense IDR 12,187,500.00 IDR 10,968,750.00 IDR 9,750,000.00 IDR 8,531,250.00 IDR 41,437,500.00
total expense IDR 123,567,500.00 IDR 220,448,750.00 IDR 317,330,000.00 IDR 316,111,250.00 IDR 973,617,500.00
Net Income IDR (36,878,330.00) IDR 484,419,768.00 IDR 1,265,009,843.00 IDR 1,910,476,800.89 IDR 1,261,053,081.89
12. budget statement cashflow
Quarter
1st 2nd 3rd 4th end year
Cash flows from operating activities:
Cash receipt from customer IDR 248,839,170.00 IDR 900,758,518.00 IDR 1,932,284,843.00 IDR 2,671,204,162.00 IDR 5,753,086,693.00
Cash Payment
To vendor of material IDR 430,500,000.00 IDR 861,000,000.00 IDR 1,291,500,000.00 IDR 1,291,500,000.00 IDR 3,874,500,000.00
direct labor IDR 66,400,000.00 IDR 126,400,000.00 IDR 186,400,000.00 IDR 186,400,000.00 IDR 546,400,000.00
man. Overhead expende IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00 IDR 43,600,000.00 IDR 174,400,000.00
GA IDR 111,380,000.00 IDR 209,480,000.00 IDR 307,580,000.00 IDR 307,580,000.00 IDR 932,180,000.00
interest IDR 12,187,500.00 IDR 10,968,750.00 IDR 9,750,000.00 IDR 8,531,250.00 IDR 41,437,500.00
Total cash payment IDR 664,067,500.00 IDR 1,251,448,750.00 IDR 1,838,830,000.00 IDR 1,837,611,250.00 IDR 5,568,917,500.00
Cash flow from financiang activity
principle of bank laon IDR 500,000,000.00 IDR 500,000,000.00
repayment of bank laon IDR (25,000,000.00) IDR (25,000,000.00) IDR (25,000,000.00) IDR (25,000,000.00) IDR (100,000,000.00)
dana penyertaan IDR 200,000,000.00 IDR 200,000,000.00
Net cash IDR 675,000,000.00 IDR (25,000,000.00) IDR (25,000,000.00) IDR (25,000,000.00) IDR 600,000,000.00
Net inrease in cash and cash equivalent IDR 259,771,670.00 IDR (375,690,232.00) IDR 68,454,843.00 IDR 808,592,912.00 IDR 784,169,193.00
balance in cash and cash equivalent, previus year IDR - IDR - IDR - IDR - IDR -
balance in cash and cash equivalent, end year IDR 259,771,670.00 IDR (375,690,232.00) IDR 68,454,843.00 IDR 808,592,912.00 IDR 784,169,193.00
13. Budgeting balance sheet
Quarter
1st 2nd 3rd 4th end year
Current Asset :
Cash IDR (143,269,160.00) IDR (715,411,714.00) IDR 171,659,686.00 IDR 1,650,717,074.00 IDR 1,009,775,886.00
account receive (uncolectable account) IDR - IDR - IDR - IDR - IDR -
Inventory
raw material IDR - IDR - IDR - IDR - IDR -
finished good IDR 378,350,000.00 IDR 835,110,000.00 IDR 1,171,555,000.00 IDR 1,076,883,888.89 IDR 1,076,883,888.89
total inventorie IDR 378,350,000.00 IDR 835,110,000.00 IDR 1,171,555,000.00 IDR 1,076,883,888.89 IDR 1,076,883,888.89
total current asset IDR 235,080,840.00 IDR 119,698,286.00 IDR 1,343,214,686.00 IDR 2,727,600,962.89 IDR 2,086,659,774.89

Long-lived assets
building IDR - IDR - IDR - IDR - IDR -
equipment IDR - IDR - IDR - IDR - IDR -
depreciation IDR - IDR - IDR - IDR - IDR -
accumulation IDR - IDR - IDR - IDR - IDR -

Total Asset IDR 235,080,840.00 IDR 119,698,286.00 IDR 1,343,214,686.00 IDR 2,727,600,962.89 IDR 2,086,659,774.89

Liabilities and Owner's Equity


Current Liabilities
account payable IDR - IDR - IDR - IDR - IDR -
Total current liabilities IDR - IDR - IDR - IDR - IDR -

Long-term liabilities IDR - IDR - IDR - IDR - IDR -


Note payable IDR - IDR - IDR - IDR - IDR -
Total Liabilities IDR - IDR - IDR - IDR - IDR -
Owner's equity IDR 235,080,840.00 IDR 119,698,286.00 IDR 1,343,214,686.00 IDR 2,727,600,962.89 IDR 2,086,659,774.89
total liability and owners equity IDR 235,080,840.00 IDR 119,698,286.00 IDR 1,343,214,686.00 IDR 2,727,600,962.89 IDR 2,086,659,774.89