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Tangki CPO Tangki Metil Ester Tangki Gliserol Evaporator: Harga Alat Proses (2007)
Tangki CPO Tangki Metil Ester Tangki Gliserol Evaporator: Harga Alat Proses (2007)
1 Pompa anion exchanger PU-10 Inline, utility w / motor Stainless Steel 304
2 Water cooling tower WTC
3 Pompa air domestik PU-15 Inline, utility w / motor Stainless Steel 304
4 Pompa Air sungai PU-01 motor pengaduk, flat flanged cs
5 Bak Sedimentasi BS Inline, utility w / motor Stainless Steel 304
6 Pompa bak sedimentasi PU-02 motor pengaduk, flat flanged cs
7 Tangki Pearutan Alum, Al2(SO4)3 TU-01 Inline, utility w / motor Stainless Steel 304
8 Pompa Alum, Al2(SO4)3 PU-03 motor pengaduk cs
9 Tangki Pelarutan Na2CO3 TU-02 Inline, utility w / motor Stainless Steel 304
10 Pompa Larutan Na2CO3 PU-04 cs
11 Clarifier CL Inline, utility w / motor
12 Pompa Clarifier PU-05 cs
13 Sand Filter SF motor pengaduk, flat flanged cs
14 Pompa sand filter PU-06 Inline, utility w / motor Stainless Steel 304
15 Menara Air MA cs
16 Tangki Pelarutan NaCl TU-03 Inline, utility w / motor Stainless Steel 304
17 Pompa Larutan NaCl PU-07 motor pengaduk, flat flanged cs
18 Cation Exchanger CE Inline, utility w / motor Stainless Steel 304
19 Pompa cation Exchanger PU-08 cs
20 Tangki pearutan NaOH TU-04 Inline, utility w / motor Stainless Steel 304
21 Pompa Pelarutan NaOH PU-09 cs
22 Anion Exchanger AE Inline, utility w / motor Stainless Steel 304
23 Pompa Deaerator PU-11 oil/gas fired, package, 150 PSI Sat
24 Deaerator DA Inline, utility w / motor Stainless Steel 304
25 Pompa WTC PU-13 cs
26 Ketel Uap KU motor pengaduk, flat flanged cs
27 Pompa Bahan bakar PBB Inline, utility w / motor Stainless Steel 304
28 Tangki Bahan Bakar TBB
29 Tangki Pelarutan Kaporit, Ca(ClO)2 TU-05 Inline, utility w / motor
30 Pompa Kaporit, Ca(ClO)2 PU-14
31 Bak Air Domestik BAD Inline, utility w / motor
32 Pompa air buangan PU-12
Kondisi Proses Kapasitas Satuan Harga US$ Sumber
0 gallon
57,437 gallon $ 135,100 http://www.matche.com/EquipCost/Tank.htm
Atmospheric 489,021 gallon $ 146,100 http://www.matche.com/EquipCost/Tank.htm
Atmospheric 452,401 ft $ 142,100 http://www.matche.com/EquipCost/Tank.htm
Atmospheric 492,355 ft 2
$ 142,100 http://www.matche.com/EquipCost/Tank.htm
Atmospheric 511,575 gallon $ 148,500 http://www.matche.com/EquipCost/Tank.htm
Atmospheric 319 gallon $ 88,500 http://www.matche.com/EquipCost/Exchanger.htm
992 gallon $ 45,000 http://www.matche.com/EquipCost/Exchanger.htm
Atmospheric 2619 gallon $ 102,000 http://www.matche.com/EquipCost/Exchanger.htm
Atmospheric 1413 gallon $ 60,300 http://www.matche.com/EquipCost/Exchanger.htm
Atmospheric 57,437 gallon $ 178,500 http://www.matche.com/EquipCost/Reactor.htm
Atmospheric 59,154 ft 2
$ 178,500 http://www.matche.com/EquipCost/Reactor.htm
Atmospheric 16,406 ft 2
$ 17,000 http://www.matche.com/EquipCost/Filter.htm
Atmospheric 4888 ft2 $ 130,300 http://www.matche.com/EquipCost/Exchanger.htm
Atmospheric 6 ft2 $ 7,500 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 8 in $ 8,200 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 10 in $ 9,700 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 10 in $ 9,800 http://www.matche.com/EquipCost/PumpCentr.htm
10 in $ 9,700 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 3 in $ 4,100 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 10 in $ 9,600 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 6 in $ 7,500 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 6 in $ 7,500 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 3 in $ 4,100 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 42 in $ 20,800 http://www.matche.com/EquipCost/PumpCentr.htm
Atmospheric 6 in $ 9,000 http://www.matche.com/EquipCost/PumpCentr.htm
Kondisi Proses Kapasitas Satuan Harga US$ Sumber
$ 35 $ 451,950
4.546
1787.5029
1787502.9
393203.45358557
1,863.78
409.9828462385
264.17
472204.641093
LD.1 MODAL INVESTASI TETAP
LD.1.1 Modal Investasi Tetap Langsung (MITL)
A. Biaya Tanah Lokasi Pabrik
Luas tanah = 6,902.0
Luas tanah keseluruhan = 8,282.4
Biaya tanah lokasi pabrik = Rp 2,000,000 m2
Harga tanah seluruhnya = Rp 16,564,800,000 m2
Biaya perataan tanah = Rp 828,240,000 /m2
Total biaya tanah = Rp 17,393,040,000
Koefisien korelasi;
r
n . ΣX . Y ΣX . ΣY
i i i i
n . ΣX i
ΣX n . ΣY ΣY
2
i
2
i
2
i
2
r = 0.9841 » 1
m
X2 Ix
Cx = C y ( X1 ) ( I y )
Rankuman
Harga Peralatan Impor = Rp 2,511,372,505
Harga Peralatan Non-Impor = Rp 196,526,967
Rankuman
Harga Peralatan Impor = Rp 965,863,182
Harga Peralatan Non-Impor = Rp 600,709,076
Rangkuman Total
Harga Peralatan Impor = Rp 3,477,235,687
Harga Peralatan Non-Impor = Rp 797,236,043
4,274,471,730
Untuk harga alat non impor sampai di lokasi pabrik ditambahkan biaya
sebaga berikut : (Timmerhaus, 2004)
PPn = 10 %
PPh = 10 %
Transportasi lokal = 0.5 %
Biaya tak terduka = 0.5 %
E. Biaya Perpipaan
Biaya perpipaan 10 % dari total harga peralatan HPT
= 0.10
Biaya perpipaan = Rp 653,081,291
G. Biaya Insulasi
Biaya insulasi 10 % dari total harga peralatan HPT
= 0.10
Biaya insulasi = Rp 653,081,291
H. Biaya Inventaris Kantor
Biaya inventaris kantor 5 % dari total harga peralatan HPT
= 0.05
Biaya inventaris kantor = Rp 326,540,645
C. Biaya Legalitas
Diperkirakan 1 % dari MITL = 0.01
D. Biaya Kontraktor
Diperkirakan 5 % dari MITL = 0.05
maka,
Biaya Total MITTL = Rp 12,983,576,142
1 PU-01 I Rp39,079,934
2 BS NI Rp15,085,968
3 PU-02 I Rp39,079,934
4 TU-01 NI Rp6,405,061
5 PU-03 NI Rp823,913
6 TU-02 NI Rp3,201,707
7 PU-04 NI Rp823,913
8 CL I Rp96,042,505
9 PU-05 I Rp27,885,899
10 SF I Rp36,259,217
11 PU-06 I Rp22,307,162
12 MA NI Rp496,258,656
13 TU-03 NI Rp757,954
14 PU-07 NI Rp1,453,957
15 CE I Rp158,202,628
16 PU-08 NI Rp2,652,842
17 TU-04 NI Rp757,954
18 PU-09 NI Rp1,453,957
19 AE I Rp158,202,628
20 PU-10 NI Rp2,625,842
21 DA I Rp57,429,309
22 PU-11 I Rp6,632,106
23 PU-12 NI Rp8,366,657
24 WCT I Rp152,538,446
25 PU-13 NI Rp8,366,657
26 TU-05 NI Rp757,954
27 PU-14 NI Rp1,453,957
28 BAD NI Rp14,768,961
29 PU-15 NI Rp1,453,957
30 TBB NI Rp20,966,482
31 PU-16 NI Rp12,272,727
32 BO I Rp172,203,414
33 1,566,572,258
34
35
36 IMPOR 965,863,182
37 NI 600,709,076
38
39 1,566,572,258
0
Biaya Sarana Transportasi
No Kendaraan Unit Jenis Harga/unit (Rp)
1 Mobil Direktur 1 Pajero Sport Rp 623,000,000
2 Mobil Staf Ahli 1 Audi A5 Sportback 1.8 TFSI 2013 Rp 462,200,000
3 Mobil Manajer 3 Ford Focus Sedan 2.0 Titanium 2013 Rp 337,000,000
4 Bus Karyawan 2 Marcedes Benz OH 1626 Rp 719,000,000
5 Truk Tangki 4 Hino tanker Rp 1,056,000,000
6 Mobil pemasaran 2 Suzuki APV G X 1.5 A/T Rp 140,000,000
7 Mobil pemadam kebakaran 1 Truk Tangki Rp 400,000,000
Jumlah(å)
No. Nama Bangunan/Areal Luas (m2) Harga (Rp/m2)
1 Pos Keamanan 6 1,000,000
2 Tempat Parkir 120 500,000
3 Poliklinik 25 1,250,000
4 Bengkel 56 1,500,000
5 Taman (3 Tempat Berbeda) 300 500,000
6 Perkantoran 250 1,000,000
7 Laboratorium 30 1,000,000
8 Ruang Kontrol 40 1,000,000
9 Daerah Proses 2500 1,250,000
10 Pengolahan Air 250 1,500,000
11 Unit Pengolahan Limbah 100 1,000,000
12 Pembangkit Uap 39 2,000,000
13 Gudang Produk 150 1,000,000
14 Gudang Peralatan 100 1,000,000
15 Kantin 56 800,000
16 Aula 80 1,000,000
17 Perpustakaan 50 1,500,000
18 Unit Pemadam Kebakaran 150 1,500,000
19 Unit Pembangkit Listrik 90 1,000,000
20 Jalan 420 800,000
21 Toilet 40 1,000,000
22 Musholla 200 1,000,000
23 Rumah Karyawan (mess) 1,000.00 1,500,000
luas bangunan 6,052.0
24 areal perluasan 700.0
-
25 areal antar bangunan 150
luas tanah 6,902.0
faktor tambahan 20% 1380.4
total 8,282.4
Yi2 Xi . Yi 2,003
801,025 895 2,004
837,225 1,830 2,005
866,761 2,793 2,006
889,249 3,772 2,007
935,089 4,835 2,008
986,049 5,958 2,009
1,056,784 7,196 2,010
1,079,521 8,312 2,011
1,117,249 9,513 2,012
1,127,844 10,620 2,013
1,140,624 11,748 2,014
1,185,921 13,068 2,015
1,196,836 14,222 2,016
1,216,609 15,442 2,017
14,436,786 110,204
X1 X2 Ix Iy
0.0000 0.0000 1,358 1,341
57,436.5927 57,436.5927 1,358 1,341
489,021.0217 489,021.0217 1,358 1,341
452,400.8560 452,400.8560 1,358 1,341
492,355.2960 492,355.2960 1,358 1,341
511,575.0451 511,575.0451 1,358 1,341
318.7912 318.7912 1,358 1,341
992.1002 992.1002 1,358 1,341
2,619.4272 2,619.4272 1,358 1,341
1,413.3600 1,413.3600 1,358 1,341
57,436.5927 57,436.5927 1,358 1,341
948.7741 948.7741 1,358 1,341
16,405.5293 16,405.5293 1,358 1,341
4,887.8700 4,887.8700 1,358 1,341
154.5407 154.5407 1,358 1,341
8.0000 8.0000 1,358 1,341
10.0000 10.0000 1,358 1,341
10.0000 10.0000 1,358 1,341
10.0000 10.0000 1,358 1,341
2.5000 2.5000 1,358 1,341
10.0000 10.0000 1,358 1,341
6.0000 6.0000 1,358 1,341
6.0000 6.0000 1,358 1,341
2.5000 2.5000 1,358 1,341
42.0000 42.0000 1,358 1,341
6.0000 6.0000 1,358 1,341
2,088,078.7969
X1 X2 Ix Iy
1 1 1,358 1,341
10 10 1,358 1,341
1 1 1,358 1,341
10 10 1,358 1,341
0 0 1,358 1,341
10 10 1,358 1,341
187 187 1,358 1,341
0 0 1,358 1,341
99 99 1,358 1,341
0 0 1,358 1,341
1 1 1,358 1,341
5 5 1,358 1,341
0 0 1,358 1,341
4 4 1,358 1,341
192,591 192,591 1,358 1,341
0 0 1,358 1,341
0 0 1,358 1,341
518 518 1,358 1,341
1 1 1,358 1,341
0 0 1,358 1,341
1 1 1,358 1,341
518 518 1,358 1,341
2 2 1,358 1,341
2,502 2,502 1,358 1,341
8 8 1,358 1,341
12 12 1,358 1,341
0 0 1,358 1,341
1,833 1,833 1,358 1,341
10 10 1,358 1,341
1 1 1,358 1,341
7,521 7,521 1,358 1,341
8 8 1,358 1,341
Harga Total (Rp)
Rp 623,000,000
Rp 462,200,000
Rp 1,011,000,000
Rp 1,438,000,000
Rp 4,224,000,000
Rp 280,000,000
Rp 400,000,000
Rp 8,438,200,000
Total Harga (Rp)
Rp 6,000,000
Rp 60,000,000
Rp 31,250,000
Rp 84,000,000
Rp 150,000,000
Rp 250,000,000
Rp 30,000,000
Rp 40,000,000
Rp 3,125,000,000
Rp 375,000,000
Rp 100,000,000
Rp 78,000,000
Rp 150,000,000
Rp 100,000,000
Rp 44,800,000
Rp 80,000,000
Rp 75,000,000
Rp 225,000,000
Rp 90,000,000
Rp 336,000,000
Rp 40,000,000
Rp 200,000,000
Rp 1,500,000,000
Rp 7,104,050,000
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Harga Total =
Koefisien korelasi;
n . ΣX . Y ΣX . ΣY
i i i i
n . ΣX ΣX n . ΣY ΣY
i
2
i
2
i
2
i
2
r = 0.9841 »
2016 =
Indeks harga (2016) Y =
m
X2 Ix
Cx = Cy
( ) ( )
X1 Iy
Rangkuman
Harga Peralatan Proses Impor = 984749467
Harga Peralatan Non-Impor = 343960064
Rankuman
Harga Peralatan Impor =
Harga Peralatan Non-Impor =
Rangkuman Total
Harga Peralatan Impor =
Harga Peralatan Non-Impor =
Biaya transportasi = 12
Biaya asuransi = 1
Bea masuk = 15
PPn = 10
Biaya gudang di pelabuhan = 0.5
Biaya administrasi pelabuhan = 0.5
Biaya instalasi listrik = 3
Biaya tak terduga = 0.5
Untuk harga alat non impor sampai di lokasi pabrik ditambahkan biaya
sebaga berikut : (Timmerhaus, 2004)
PPn = 10
PPh = 10
Transportasi lokal = 0.5
Biaya tak terduka = 0.5
Biaya Pemasangan =
E. Biaya perpipaan
Biaya perpipaan 10 % dari total harga peralatan HPT
= 0.1
Biaya perpipaan =
G.Biaya insulasi
Biaya insulasi 10 % dari total harga peralatan HPT
= 0.10
Biaya insulasi =
5,937,598,928
C. Biaya Legalitas
Pra Investasi =
D. Biaya Kontraktor
Biaya Legalitas =
Biaya Total MITTL =
Rp 15,550,550,000 No.
18,660,660,000 1
2
3
4
5
6
7
5 8
9
1 10
11
12
16.8088 13
887.0769 14
X 27 15
16
X 28 17
1,357.7231 18
19
1,340.9143 20
21
2014 22
23
Luas Bangunan
22
23
Luas Tanah
26
Luas Tanah Keseluruhan (
Harga Indeks Marshall dan Sw
No.
1
2
3
Rp 259,220,758 4
Rp 32,224,785 5
6
Rp 291,445,543 7
8
9
10
Rp 1,243,970,225 11
Rp 376,184,849 12
13
14
S
% No.
% 1
% 2
% 3
% 4
% 5
% 6
% 7
8
% 9
10
11
12
13
14
15
% 16
% 17
% 18
% 19
20
% 21
22
Rp 2,227,841,238 Rp 2,227,841,237.92 23
24
25
26
27
Rp 222,784,124 28
29
Rp 2,450,625,362 30
31
32
33
n terpasang (HPT) 34
35
Rp 245,062,536 36
37
38
39
40
Rp 245,062,536 41
42
Rp 245,062,536
Rp 122,531,268
1
2
3
Rp 49,012,507 4
5
6
Rp 7,117,780,000 7
(Sumber : http://www.matche.com
non import
Rp 59,375,989,282 No.
1
2
3
4
6
7
8
9
10
11
12
13
lain-lain) 14
15
16
17
18
19
20
Jumlah (Σ)
0.01
Rp 593,759,893
0.05
Rp 2,968,799,464
0.10
Rp 5,937,598,928
Rp 18,406,556,677
MITL + MITTL
77,782,545,959
Jumlah
WCT 1 31,659,874
MA 1 12,959,801
CL 1 36,136,806
SF 1 30,473,482
TAD 1 45,177,005
ST 1 42,379,383
DA 1 60,434,407
Jumlah (Σ)
(Sumber : http://www.matche.com/EquipCost/?html, 2014 dan Peters and Timmerhaus, 2004)
TU-05 1 1,450,000
PU-01 1 3,756,000
PU-02 1 3,756,000
PU-03 1 705,517
PU-04 1 705,517
PU-05 1 3,756,000
PU-06 1 3,756,000
PU-07 1 705,517
PU-08 1 980,000
PU-09 1 980,000
PU-10 1 980,000
PU-11 1 980,000
PU-12 1 705,517
PU-13 1 1,600,000
PU-14 1 705,517
Unit Jenis Harga/Unit(Rp)
3 CRV 482,500,000
1 Fortuner 422,800,000
3 Ranger 333,700,000
7 Terios 224,400,000
2 Cold Diesel 353,400,000
8 Dutro 278,500,000
2 Gran Max 140,000,000
3 Xenia Standar 150,360,000
1 Mini Cold 160,000,000
2 Truk Tangki 360,000,000
m
m
8015.8015267176
1328709531
984749467
31659874
12959801
36136806
30473482
45177005
42379383
60434407
259220758 259,220,758
Harga Total (Rp)
3250000
1232600
1110300
1110300
1450000
3756000
3756000
705517
705517
3756000
3756000
705517
980000
980000
980000
980000
705517
1600000
705517
32224785 31,724,785
Harga Total (Rp)
1,447,500,000
422800000
1,001,100,000
1,570,800,000
706,800,000
2,228,000,000
280,000,000
451,080,000
160,000,000
720,000,000
Rp 7,117,780,000
non import
105007000
8500000
8500000
67520000
5500000
5115000
9500000
9500000
8500000
8500000
3884032
3884032
100050000
343960064
LD.2 MODAL KERJA
Modal kerja dihitung untuk pengoperasian pabrik selama 3 bulan (90 hari).
6993000
6993
Total biaya persediaan bahan baku proses dan utilitas selama 323 hari (1 tahun) :
Adalah = Rp 10,690,697,706
LD.2.3 Kas
A. Gaji Pegawai
Total gaji pegawai selama 1 bulan
Adalah = Rp 341,700,000
C. Biaya Pemasaran
Diperkirakan 10% dari bahan baku dan utilitas : 0.1
= Rp 1,069,069,771
TOTAL
Modal Investasi = Modal Investasi Tetap +
= 54,866,079,828 +
= Rp 90,739,468,260
14
Ka. Bag. Pembelian dan Pemasaran
15 Ka. Seksi Proses
16 Ka. Seksi QA dan QC
17 Ka. Seksi Utilitas
18 Ka. Seksi Mesin
19 Ka. Seksi Listrik dan Instrumentasi
20 Ka. Seksi Pemeliharaan
21 Ka. Seksi Personalia
22 Ka. Seksi Keamanan
23 Ka. Seksi Humas
24 Ka. Seksi Adm. dan Keuangan
25 Ka. Seksi Pembelian
26 Ka. Seksi Penjualan
27 Karyawan Produksi
28 Karyawan Teknik
29 Karyawan Utilitas
30 Karyawan QA dan QC
31 Karyawan Riset dan Pengembangan
32 Karyawan Keuangan dan Adm.
33 Karyawan Personalia
34 Karyawan Pembelian dan Pemasaran
35 Dokter
36 Perawat
37 Petugas Keamanan/Satpam
38 Petugas Kebersihan
39 Supir
40
Jumlah (å)
Nilai Perolehan Objek Pajak
Bumi (Tanah)
Bangunan
Jumlah (å)
54,866,079,828
Penjualan Produk
No. Jenis Produk
1 Trinatrium Fosfat
2
3
4
Perincian Modal Kerja
No. Jenis Biaya
1 Bahan baku proses
2 Bahan baku utilitas
3 Kas
4 Start-Up
5 Piutang Dagang
Total (å)
Modal Kerja
Rp 35,873,388,432
Benzen 0.4 US $ / m t =
Etilen Oksida 0.9 US $ / kg =
Alumunium Klorida 0.85 US $ / kg =
PEA 15 US $ / kg =
13,100
Kebutuhan (kg/jam) kebutuhan (L/jam) Harga (Rp/kg) Harga (Rp/jam)
218.0270 115.7505 Rp 6,550 Rp 758,166
105.4970 56.0083 Rp 3,997 Rp 223,865
175.8283 93.3472 Rp 2,296 Rp 214,325
Jumlah
93.9882
2.9068
96.895
111 - Rp 341,700,000
NJOP
Luas (m2)
Per m2 Jumlah
8,282.40 2,000,000 Rp 16,564,800,000
6,052.00 300,000 Rp 1,815,600,000
Rp 18,380,400,000
Jumlah (å)
Jumlah (Rp)
Rp 9,274,152,652
Rp 1,416,545,053
Rp 2,317,570,171
Rp 5,486,607,983
Rp 17,378,512,574
Rp 35,873,388,432
5240 Dimethyl Phenyl Ethyl Alcohol
11790
11135
196500 Harga Petrokimia Global
Rp 69,514,050,294
indonesian.alibaba.com/goods/
indonesian.alibaba.com/goods/
indonesian.alibaba.com/goods/
m.bisnis.com/industri
LD.3 BIAYA PRODUKSI TOTAL
P−L
Biaya Depresiasi, D =
n
P = Biaya awal peralatan
L = Biaya akhir peralatan = 0
n = Umur alat
Maka,
D = Rp 1,854,280,729
Sedangkan,
Biaya Amortisasi = 3 % dari MITTL = 0.03
= Rp 389,507,284
J. Biaya Asuransi
Biaya asuransi pabrik
Adalah 2% dari modal investasi tetap = 0.02
= Rp 1,097,321,597
Biaya asuransi karyawan
Diperkirakan 1,54 % dari gaji karyawan = 0.0154
= Rp 63,146,160
maka,
Total biaya asuransi = Rp 1,160,467,757
= Rp 33,989,495,257
13
Biaya Depresiasi
No. Komponen Biaya Awal (Rp)
1 Bangunan dan Sarana Rp 7,104,050,000
2 Peralatan Proses dan Utilitas Rp 6,530,812,909
3 Instrumentasi dan Alat Kontrol Rp 326,540,645
4 Perpipaan Rp 653,081,291
5 Instalasi Listrik Rp 326,540,645
6 Insulasi Rp 653,081,291
7 Inventaris Kantor Rp 326,540,645
8 Perlengkapan Kebakaran dan Keamanan Rp 130,616,258
9 Sarana Transportasi Rp 8,438,200,000
Jumlah (å) -
Biaya Perawatan
No. Komponen Biaya Awal (Rp)
1 Bangunan dan Sarana Rp 7,104,050,000
2 Peralatan Proses dan Utilitas Rp 6,530,812,909
3 Instrumentasi dan Alat Kontrol Rp 326,540,645
4 Perpipaan Rp 653,081,291
5 Instalasi Listrik Rp 326,540,645
6 Insulasi Rp 653,081,291
7 Inventaris Kantor Rp 326,540,645
8 Perlengkapan Kebakaran dan Keamanan Rp 130,616,258
9 Sarana Transportasi Rp 8,438,200,000
Jumlah (å) -
Umur (tahun) Depresiasi (Rp)
20 Rp 355,202,500
20 Rp 326,540,645
10 Rp 32,654,065
10 Rp 65,308,129
15 Rp 21,769,376
5 Rp 130,616,258
5 Rp 65,308,129
10 Rp 13,061,626
10 Rp 843,820,000
- Rp 1,854,280,729
Pengurangan bonus atas penghasilan bruto sesuai dengan UU RI No.17/2000 psl 6 ayat 1
Laba sebelum pajak = Rp 35,346,932,262
Bonus Perusahaan
0.005 Sesuai fasilitas tenaga kerja dalam pabrik pembuatan TNP,
maka perusahaan memberikan bonus 0,5% dari keuntungan perusahaan
adalah = Rp 177,622,775
Rp 35,524,555,037
-804948614381
0.4
0.005
LD.5 ANALISA EKONOMI
= 50.8486 %
Biaya Tetap
BEP = x 100
Total Penjualan − Biaya Variabel
= Rp 22,881,730,902 x
Rp 69,514,050,294 - Rp 11,107,764,355
= 39.1768 % > 70 =
< 50 =
= 28.0642 % 0.2806
1
= x 1 tahun
ROI
1
POT = x 1 tahun
ROI
= 3.5633 Tahun =
= 46.7736 %
IRR = 33.4465 %
IRR = 33.4465
Break Event Point (BEP)
Kapasitas Produksi (%) Biaya Tetap (Rp)
0 Rp 22,881,730,902
100 10 Rp 22,881,730,902
20 Rp 22,881,730,902
30 Rp 22,881,730,902
Tidak Layak 40 Rp 22,881,730,902
Layak 50 Rp 22,881,730,902
60 Rp 22,881,730,902
Kapasitas Pabrik (Ton/tahun) 70 Rp 22,881,730,902
2500 80 Rp 22,881,730,902
90 Rp 22,881,730,902
100 Rp 22,881,730,902
Total Penjualan Produk
Rp 69,514,050,294
Rp80
Biaya (Miliar Rp)
Biaya Variabel
Rp60
Biaya Produksi
Rp40
Rp30
Rp20
Rp10
Rp-
0 10 20 30 40 50 Produksi
Kapasitas 60 (%)70
Rp40
Rp30
Rp20
Rp10
4 Tahun
Rp-
0 10 20 30 40 50 Produksi
Kapasitas 60 (%)70
%
Biaya Variabel (Rp) Biaya Produksi (Rp) Total Penjualan (Rp)
Rp - Rp 22,881,730,902 Rp -
Rp 1,110,776,435 Rp 23,992,507,338 Rp 6,951,405,029
Rp 2,221,552,871 Rp 25,103,283,773 Rp 13,902,810,059
Rp 3,332,329,306 Rp 26,214,060,209 Rp 20,854,215,088
Rp 4,443,105,742 Rp 27,324,836,644 Rp 27,805,620,118
Rp 5,553,882,177 Rp 28,435,613,080 Rp 34,757,025,147
Rp 6,664,658,613 Rp 29,546,389,515 Rp 41,708,430,176
Rp 7,775,435,048 Rp 30,657,165,951 Rp 48,659,835,206
Rp 8,886,211,484 Rp 31,767,942,386 Rp 55,611,240,235
Rp 9,996,987,919 Rp 32,878,718,822 Rp 62,562,645,265
Rp 11,107,764,355 Rp 33,989,495,257 Rp 69,514,050,294
0 50 Produksi
Kapasitas 60 (%)70 80 90 100
0 50 Produksi
Kapasitas 60 (%)70 80 90 100
44.74%
Laba Setelah Pajak Depresiasi & Amortisasi Net Cash Flow P/F pada i =
(Rp) (Rp) (Rp) 44.74%
- - -90,739,468,260 1.0000
24,734,102,583 2,243,788,013 26,977,890,596 0.6909
27,208,387,842 2,243,788,013 29,452,175,854 0.4773
29,930,101,626 2,243,788,013 32,173,889,638 0.3298
32,923,986,788 2,243,788,013 35,167,774,801 0.2278
36,217,260,467 2,243,788,013 38,461,048,480 0.1574
39,839,861,514 2,243,788,013 42,083,649,527 0.1088
43,824,722,665 2,243,788,013 46,068,510,678 0.0751
48,208,069,932 2,243,788,013 50,451,857,944 0.0519
53,029,751,925 2,243,788,013 55,273,539,938 0.0359
58,333,602,117 2,243,788,013 60,577,390,130 0.0248
Jumlah (å)
Biaya Tetap (Rp)Biaya Variabel (Rp)
Biaya Produksi (Rp) Total Penjualan (Rp)
Rp 23 Rp - Rp 23 Rp -
Rp 23 Rp 1 Rp 24 Rp 7
Rp 23 Rp 2 Rp 25 Rp 14
Rp 23 Rp 3 Rp 26 Rp 21
Rp 23 Rp 4 Rp 27 Rp 28
Rp 23 Rp 6 Rp 28 Rp 35
Rp 23 Rp 7 Rp 30 Rp 42
Rp 23 Rp 8 Rp 31 Rp 49
Rp 23 Rp 9 Rp 32 Rp 56
Rp 23 Rp 10 Rp 33 Rp 63
Rp 23 Rp 11 Rp 34 Rp 70
Trial
4474
44.75%
PV pada i = P/F pada i = PV pada i =
44.74% 44.75% 44.75%
-90,739,468,260 1.0000 -90,739,468,260
18,638,863,200 0.6908 18,637,575,541
14,058,540,888 0.4773 14,056,598,497
10,610,549,186 0.3297 10,608,350,260
8,012,916,490 0.2278 8,010,702,442
6,054,499,921 0.1574 6,052,408,845
4,577,011,308 0.1087 4,575,114,429
3,461,658,283 0.0751 3,459,984,599
2,619,199,734 0.0519 2,617,752,512
1,982,531,812 0.0358 1,981,299,490
1,501,152,714 0.0248 1,500,115,970
-2E+10 -19,239,565,674