Nama Barang Jumlah Satuan

APOTIK
1 Ruangan dihitung sewa (tahun) 1 40,000,000
2 Meja kerja 3 500,000
3 Etalase obat 2m x 1.2 2 2,500,000
4 Rak Obat Kayu 4 5,000,000
5 Lemari narkotik 1 1,500,000
6 Lemari Pendingin/ kulkas 2 pintu 1 3,000,000
7 showcase minuman 1 3,000,000
8 Thermometer digital 3 50,000
9 Kotak mika obat 300 5,000
10 Keranjang obat (kecil) 10 10,000
11 Hekter besar 2 30,000
12 Hekter kecil 3 10,000
13 AC 1 PK 2 4,000,000
14 Rak untuk ATK (kecil) 1 50,000
15 Terminal listrik 4 25,000
16 Tempat sampah 3 25,000
17 Kursi Putar 1 350,000
18 Bangku plastic 5 25,000
19 Rak File Plastik (bambi) 5 40,000
20 Gorden besar/panjang 2 50,000
21 Mortar & alu 1 50,000
22 Blender puyer (SCI) 1 1,500,000
23 Sealant puyer, sendok 1 2,300,000
24 Timbangan puyer digital 1 100,000
25 PC standar 2 5,000,000
26 Printer 1 2,000,000
27 Printer faktur 1 1,500,000
28 Paket komputer kasir 1 3,500,000
29 Lemari display obat 2 5,000,000
Perkakas rumah tangga (sapu, pel,
30 1 200,000
lap kaca)
31 Kaso-kaso kaca 1 10,000,000
TOTAL

biaya-biaya

biaya perizinan 10,000,000

 (pembuatan SIPA, SIA, Surat
rekomendasi)
modal operasional obat 50,000,000
cadangan modal 50,000,000
investasi 125,990,000
total investasi 235,990,000

biaya rutin per bulan

gaji apoteker 1 6,000,000
gaji keuangan 1 3,500,000
gaji asisten apoteker 1 3,500,000
gaji bagian umum 1 2,000,000
total 15,000,000

biaya rutin tahun pertama

biaya per bulan x 12 180,000,000
biaya listrik, telpon, internet, bensin,
keamanan 25,000,000
THR 15,000,000
total 220,000,000

Estimasi pendapatan

margin (keuntungan %)
Resep 30%-50%
obat keras (ethical) 30%-50%
obat bebas (OTC) 10%-20%
obat wajib apotek (OWA) 30%-50%
alat kesehatan 20%-30%
kosmetik and baby care 20%-30%
beverages 10%-15%

Estimasi pendapatan
estimasi resep /hari = 10 tahun ke 2
harga 1 lbr resep = Rp 50000 500,000
resep 10 lbr x 30 hari x 12 bulan x 50000 180,000,000 198,000,000
OTC 30 hari x 12 bulan x 2.000.000 720,000,000 792,000,000
OWA 30 hari x 12 bulan x 2.500.000 900,000,000 990,000,000
alkes 30 hari x 12 bulan x 300.000 108,000,000 118,800,000
KBB 30 hari x 12 bulan x 500.000 180,000,000 198,000,000
beverages 30 hari x 12 bulan x 100.000 36,000,000 39,600,000
total 2,124,000,000 2,336,400,000

Estimasi pengeluaran
resep 70 % x 180.000.000 126,000,000
OTC 90 % x 720.000.000 648,000,000
OWA 70 % x 900.000.000 630,000,000
alkes 80 % x 108.000.000 86,400,000
KBB 80 % x 180.000.000 144,000,000
beverages 90 % x 36.000.000 32,400,000
total 1,666,800,000
biaya rutin tahun pertama 220,000,000
1,886,800,000
laba kotor 237,200,000
PPh 21
0.75% x 237.200.000 1,779,000

laba bersih 235,421,000

(𝑇𝑜𝑡𝑎𝑙 𝑖𝑛𝑣𝑒𝑠𝑡𝑎𝑠𝑖)/(𝑙𝑎𝑏𝑎 𝑏𝑒𝑟𝑠𝑖ℎ)

payback
period
235.990.000/235.421.000
payback
period
1.002 x 12 bulan = 12 bulan

Return on (𝐿𝑎𝑏𝑎 𝑏𝑒𝑟𝑠𝑖ℎ)/𝑚𝑜𝑑𝑎𝑙

investmen
Return on 235.421.000/235.990.000 𝑥 100%
investmen
99.70%
Keterangan

40,000,000
1,500,000
5,000,000
20,000,000
1,500,000
3,000,000
3,000,000
150,000
1,500,000
100,000
60,000
30,000
8,000,000
50,000
100,000
75,000
350,000
125,000
200,000
100,000
50,000
1,500,000
2,300,000
100,000
10,000,000
2,000,000
1,500,000
3,500,000
10,000,000

200,000

10,000,000
125,990,000
tahun ke 3 tahun ke 4 tahun ke 5

217,800,000 239,580,000 263,538,000

871,200,000 958,320,000 1,054,152,000
1,089,000,000 1,197,900,000 1,317,690,000
130,680,000 143,748,000 158,122,800
217,800,000 239,580,000 263,538,000
43,560,000 47,916,000 52,707,600
2,570,040,000 2,827,044,000 3,109,748,400