No Jenis Aktiva Unit Jumlah Unit Harga/unit

AKTIVA TETAP
1 Tanah Ha 5 Rp25,000,000,000
2 Bangunan
Pabrikasi Maintenance Ha 0.5
Ruang Produksi Ha 1.3
Ruang QC Ha 0.4
Ware House Ha 0.5
Office/Kantor Ha 0.4
Musholla Ha 0.1
Kantin Ha 0.2
Area Parkir Ha 0.4
Klinik Ha 0.3
Dapur umum Ha 0.3
Ruang ganti/Toilet Ha 0.1
Pos Security Ha 0.1
Ruang Penghijauan Ha 0.4
TOTAL
3 Mesin
Mesin Cracking Volume 10.000 L Unit 4 Rp500,000,000
Mesin Filling 8 botol 800ml dalam 1 menit Unit 6 Rp200,000,000
Mesin Blending Volume 4.000 L Unit 4 Rp300,000,000
Mesin Packing dan QC Unit 4 Rp100,000,000
Mesin Destilasi Volume 500.000 L Unit 8 Rp750,000,000
TOTAL
4 Kendaraan
Kontainer Unit 5 Rp275,000,000
Truk Fuso F N 517 M L 6x2 Unit 4 Rp924,000,000
Truk Mitsubishi Unit 4 Rp830,000,000
Office Car Unit 4 Rp250,000,000
Forklift Unit 4 Rp380,000,000
TOTAL
5 Instalasi Listrik,Air,Telepon,AC dan Keamanan
Biaya Sistem Keamanan Unit 1 Rp300,000,000
Pembangkit Listrik untuk mesin Unit 1 Rp350,000,000
Instalasi Listrik Unit 1 Rp15,000,000
Instalasi Air Unit 1 Rp15,000,000
Instalasi Telepon Unit 1 Rp15,000,000
Control Panel Fire Alarm Unit 1 Rp15,000,000
Alat Pemadam Api Unit 15 Rp230,000
CCTV Unit 15 Rp1,500,000
FingerPrint Unit 10 Rp600,000
Mesin Clearning Unit 5 Rp20,000,000
Genset Unit 6 Rp210,000,000
TOTAL
6 Komputerisasi & Internet
 Instalasi WIFI Unit 10 Rp500,000
Komputer Desktop Unit 20 Rp8,000,000
Printer Unit 4 Rp3,000,000
Laptop Unit 10 Rp6,500,000
Microsoft Windows Unit 20 Rp4,000,000
Web Development Unit 1 Rp20,000,000
TOTAL
7 Inventaris Kantor
Meja,Kursi,Brankas,Dll Rp5,209,200,000

8 Lain-Lain
Aktiva Lainnya Rp4,500,000,000
TOTAL AKTIVA TETAP
AKTIVA LAIN-LAIN
1 Dokumen Perjanjian
2 Dokumen AMDAL
3 Perlengkapan Unit
TOTAL AKTIVA LAIN-LAIN
TOTAL AKTIVA
 Harga/unit Total

Rp25,000,000,000 Rp125,000,000,000.00

Rp6,000,000,000.00
Rp7,800,000,000.00
Rp6,500,000,000.00
Rp3,000,000,000.00
Rp2,500,000,000.00
Rp700,000,000.00
Rp400,000,000.00
Rp530,000,000.00
Rp400,000,000.00
Rp425,000,000.00
Rp300,000,000.00
Rp200,000,000.00
Rp500,000,000.00
Rp154,255,000,000.00

Rp500,000,000 Rp2,000,000,000
Rp200,000,000 Rp1,200,000,000
Rp300,000,000 Rp1,200,000,000
Rp100,000,000 Rp400,000,000
Rp750,000,000 Rp6,000,000,000
Rp10,800,000,000

Rp275,000,000 Rp1,375,000,000
Rp924,000,000 Rp3,696,000,000
Rp830,000,000 Rp3,320,000,000
Rp250,000,000 Rp1,000,000,000
Rp380,000,000 Rp1,520,000,000
Rp10,911,000,000

Rp300,000,000 Rp300,000,000
Rp350,000,000 Rp350,000,000
Rp15,000,000 Rp15,000,000
Rp15,000,000 Rp15,000,000
Rp15,000,000 Rp15,000,000
Rp15,000,000 Rp15,000,000
Rp230,000 Rp3,450,000
Rp1,500,000 Rp22,500,000
Rp600,000 Rp6,000,000
Rp20,000,000 Rp100,000,000
Rp210,000,000 Rp1,260,000,000
Rp2,101,950,000
 Rp500,000 Rp5,000,000
Rp8,000,000 Rp160,000,000
Rp3,000,000 Rp12,000,000
Rp6,500,000 Rp65,000,000
Rp4,000,000 Rp80,000,000
Rp20,000,000 Rp20,000,000
Rp342,000,000

Rp5,209,200,000
Rp5,209,200,000

Rp4,500,000,000 Rp4,500,000,000
Rp188,089,150,000

Rp3,500,000,000
Rp1,500,000,000
Rp300,000,000
Rp5,300,000,000
Rp193,389,150,000
No Jenis modal kerja Unit Jumlah Sub Total
A Biaya Langsung
1 Biaya Bahan Baku
Base Oil Barel 3000 Rp1,444,000
Zat-Zat Oli L 1500 Rp1,000,000

2 Biaya Kemasan Oli Unit 100,000 Rp3,000

TOTAL BIAYA BB & BIAYA KEMASAN / BULAN
TOTAL BIAYA BB & BIAYA KEMASAN / TAHUN
3 BBM
BBM SOLAR Liter 20,000 Rp6,800
BBM PERTAMAX Liter 12,000 Rp12,400

4 Biaya Listrik Bulan 12 Rp50,000,000

5 Tenaga Kerja Langsung
Operator Produksi 285 Rp4,000,000
IT Control 40 Rp5,000,000
LK 96 Rp5,000,000
Maintenance 45 Rp4,000,000
TOTAL BTKL Perbulan
TOTAL BTKL Pertahun
TOTAL BIAYA LANGSUNG
B Biaya Tidak Langsung
Tenaga Kerja Tidak Langsung
President Directur 1 Rp40,000,000
Vice Presdir 1 Rp35,000,000
General Manager 5 Rp25,000,000
Manager 6 Rp15,000,000
General Foreman 21 Rp8,000,000
Foreman 13 Rp7,000,000
Supervisor 12 Rp7,000,000
Staff 25 Rp6,000,000
Leader 20 Rp6,000,000
Driver Truk Kontainer 12 Rp3,000,000
Driver Office 5 Rp3,000,000
Security 6 Rp3,000,000
Cleaning Service 10 Rp1,850,000
Tukang Kebun 10 Rp1,850,000
TOTAL
TKTL lainnya
Auditor Internal 2 Rp40,000,000
Direktur Personalia 1 Rp35,000,000
Direktur Keuangan 1 Rp35,000,000
Dokter Umum 2 Rp7,500,000
TOTAL 613
TOTAL BTKL Perbulan
TOTAL BTKL Pertahun
2 Biaya Lainnya
Biaya survey pasar
Biaya Pemasaran Per tahun
Biaya Seragam Pegawai Stel 613 Rp1,000,000
TOTAL BIAYA LAINNYA
TOTAL BIAYA TIDAK LANGSUNG
TOTAL BIAYA LANGSUNG + TIDAK LANGSUNG
Total

Rp4,332,000,000
Rp1,500,000,000
Rp5,832,000,000
Rp300,000,000
Rp6,132,000,000
Rp73,584,000,000

Rp136,000,000
Rp148,000,000
Rp284,000,000
Rp600,000,000

Rp1,140,000,000
Rp200,000,000
Rp480,000,000
Rp180,000,000
Rp2,000,000,000
Rp24,000,000,000
Rp98,468,000,000

Rp40,000,000
Rp35,000,000
Rp125,000,000
Rp90,000,000
Rp168,000,000
Rp91,000,000
Rp84,000,000
Rp150,000,000
Rp120,000,000
Rp36,000,000
Rp15,000,000
Rp18,000,000
Rp18,500,000
Rp18,500,000
Rp1,009,000,000

Rp80,000,000
Rp35,000,000
Rp35,000,000
Rp15,000,000
Rp165,000,000
Rp1,174,000,000
Rp14,088,000,000
 Rp3,000,000,000
Rp2,500,000,000
Rp613,000,000
Rp6,113,000,000
Rp20,201,000,000
Rp118,669,000,000
Aktivitas Operasi
Biaya Pemasaran Rp2,500,000,000
Biaya Survey Pasar Rp3,000,000,000
Biaya Tenaga Kerja Tidak Langsung Rp20,201,000,000
Biaya Seragam Pegawai Rp613,000,000
Biaya Utilitas Rp884,000,000
Kas diterima dari aktivitas operasi Rp27,198,000,000

Aktivitas Investasi
Pembelian Tanah Rp125,000,000,000
Beban Pembangunan Gedung Rp87,929,100,000
Pembelian Mesin Rp10,800,000,000
Pembelian Kendaraan Rp10,911,000,000
Biaya Instalasi Listrik,Air,Telepon,Ac,Keamanan Rp2,101,950,000
Biaya Komputerisasi & Internet Rp342,000,000
Pembelian Inventaris Kantor Rp5,209,200,000
Biaya Aspek Perizinan Rp3,500,000,000

Biaya Aspek Amdal Rp1,500,000,000

Perlengkapan Rp300,000,000
Kas digunakan dari aktivitas investasi Rp247,593,250,000

Aktivitas Pendanaan
Modal Sendiri Rp300,000,000,000
Modal Pinjaman Jangka Panjang Rp100,000,000,000
Kas dari aktivitas pendanaan Rp400,000,000,000

Kas Bersih 2023 Rp125,208,750,000

a.Modal Sendiri Rp300,000,000,000
b.Modal Pinjaman Rp100,000,000,000
TOTAL MODAL AWAL Rp400,000,000,000
c. Aktiva Lancar
Kas Rp125,208,750,000
Perlengkapan Rp300,000,000
TOTAL AKTIVA LANCAR Rp125,508,750,000

d.Aktiva Tetap
Tanah Rp125,000,000,000
Bangunan Rp87,929,100,000
Mesin Rp10,800,000,000
Kendaraan Rp10,911,000,000
Instalasi listrik,air,telepon,ac &keamanan Rp2,101,950,000
Komputerisasi & Internet Rp342,000,000
Inventaris Kantor Rp5,209,200,000

TOTAL AKTIVA TETAP Rp242,293,250,000

e.Estimasi Biaya Lain
Biaya pasar Rp3,000,000,000
Biaya Pemasaran Rp2,500,000,000
Biaya Perizinan Rp3,500,000,000
Biaya Amdal Rp1,500,000,000
Biaya Utilitas Rp884,000,000
Biaya Seragam Pegawai Rp613,000,000
Biaya Gaji Awal Rp20,201,000,000
TOTAL BIAYA LAIN Rp32,198,000,000
DANA BERSIH Rp400,000,000,000
AKTIVA
Aktiva Lancar
Kas Rp125,208,750,000
Perlengkapan Rp300,000,000
Total Aktiva Lancar Rp125,508,750,000
Aktiva Tetap
Tanah Rp125,000,000,000
Bangunan Rp87,929,100,000
Mesin Rp10,800,000,000
Kendaraan Rp10,911,000,000
Instalasi air,telepon,Ac & Keamanan Rp2,101,950,000
Komputerisasi & Internet Rp342,000,000
Inventaris Kantor Rp5,209,200,000
Aktiva Tetap Lainnya Rp32,198,000,000
Total Aktiva Tetap Rp274,491,250,000
TOTAL AKTIVA Rp400,000,000,000

LIABILITAS DAN EKUITAS

LIABILITAS
Utang Jangka Panjang Rp100,000,000,000
Total Liabilitas Rp100,000,000,000

EKUITAS

Modal Sendiri Rp300,000,000,000

Total Ekuitas Rp300,000,000,000
TOTAL LIABILITAS DAN EKUITAS Rp400,000,000,000
Tahun Persentase Kenaikan Ukuran Produk Estimasi Penjualan Harga Produk Total Penjualan

5% 1 Liter 10W-30 200,000 Rp40,000 Rp8,000,000,000

2024 5% 1 Liter 15W-30 210,000 Rp43,000 Rp9,030,000,000
5% 1 Liter 20W-30 220,500 Rp45,000 Rp9,922,500,000
5% 1 Liter 10W-30 231,525 Rp40,000 Rp9,261,000,000
2025 5% 1 Liter 15W-30 243,101 Rp43,000 Rp10,453,353,750
5% 1 Liter 20W-30 255,256 Rp45,000 Rp11,486,534,063
5% 1 Liter 10W-30 268,019 Rp40,000 Rp10,720,765,125
2026 5% 1 Liter 15W-30 281,420 Rp43,000 Rp12,101,063,635
5% 1 Liter 20W-30 295,491 Rp45,000 Rp13,297,098,994
5% 1 Liter 10W-30 310,266 Rp40,000 Rp12,410,625,728
2027 5% 1 Liter 15W-30 325,779 Rp43,000 Rp14,008,493,790
5% 1 Liter 20W-30 342,068 Rp45,000 Rp15,393,054,223
5% 1 Liter 10W-30 359,171 Rp40,000 Rp14,366,850,608
2028 5% 1 Liter 15W-30 377,130 Rp43,000 Rp16,216,582,624
5% 1 Liter 20W-30 395,986 Rp45,000 Rp17,819,384,395
5% 1 Liter 10W-30 415,786 Rp40,000 Rp16,631,425,435
2029 5% 1 Liter 15W-30 436,575 Rp43,000 Rp18,772,721,460
5% 1 Liter 20W-30 458,404 Rp45,000 Rp20,628,164,860
5% 1 Liter 10W-30 481,324 Rp40,000 Rp19,252,953,870
2030 5% 1 Liter 15W-30 505,390 Rp43,000 Rp21,731,771,680
5% 1 Liter 20W-30 530,660 Rp45,000 Rp23,879,679,346
5% 1 Liter 10W-30 557,193 Rp40,000 Rp22,287,700,723
2031 5% 1 Liter 15W-30 585,052 Rp43,000 Rp25,157,242,191
5% 1 Liter 20W-30 614,305 Rp45,000 Rp27,643,713,803
5% 1 Liter 10W-30 645,020 Rp40,000 Rp25,800,799,550
2032 5% 1 Liter 15W-30 677,271 Rp43,000 Rp29,122,652,492
5% 1 Liter 20W-30 711,135 Rp45,000 Rp32,001,054,191
5% 1 Liter 10W-30 746,691 Rp40,000 Rp29,867,650,579
2033 5% 1 Liter 15W-30 784,026 Rp43,000 Rp33,713,110,591
5% 1 Liter 20W-30 823,227 Rp45,000 Rp37,045,220,358
5% 1 Liter 10W-30 864,388 Rp40,000 Rp34,575,539,001
2034 5% 1 Liter 15W-30 907,608 Rp43,000 Rp39,027,139,648
5% 1 Liter 20W-30 952,988 Rp45,000 Rp42,884,473,217
 Total Penjualan Total omset

Rp8,000,000,000
Rp9,030,000,000 Rp26,952,500,000
Rp9,922,500,000
Rp9,261,000,000
Rp10,453,353,750 Rp31,200,887,813
Rp11,486,534,063
Rp10,720,765,125
Rp12,101,063,635 Rp36,118,927,754
Rp13,297,098,994
Rp12,410,625,728
Rp14,008,493,790 Rp41,812,173,741
Rp15,393,054,223
Rp14,366,850,608
Rp16,216,582,624 Rp48,402,817,627
Rp17,819,384,395
Rp16,631,425,435
Rp18,772,721,460 Rp56,032,311,756
Rp20,628,164,860
Rp19,252,953,870
Rp21,731,771,680 Rp64,864,404,896
Rp23,879,679,346
Rp22,287,700,723
Rp25,157,242,191 Rp75,088,656,718
Rp27,643,713,803
Rp25,800,799,550
Rp29,122,652,492 Rp86,924,506,233
Rp32,001,054,191
Rp29,867,650,579
Rp33,713,110,591 Rp100,625,981,528
Rp37,045,220,358
Rp34,575,539,001
Rp39,027,139,648 Rp116,487,151,866
Rp42,884,473,217
Rp684,510,319,931
 TAHUN
Periode
2023 2024 2025 2026 2027 2028 2029 2030
Kas Masuk
Hasil Penjualan
Modal Sendiri Rp300,000,000
Pinjaman Bank Rp100,000,000
Total Kas Masuk Rp400,000,000

KAS KELUAR
Investasi Tetap
Modal Kerja
Angsuran Pinjaman
Bunga (9%)
Pajak (22%)
Total Kas Keluar

Kas Bersih
Kas Awal Tahun
Kas Akhir Tahun
2031 2032 2033
 Tahun
No Periode
2023 2024 2025 2026 2027 2028
1 Penjualan
2 Harga Pokok Penjualan
Biaya bahan baku&kemasan
Biaya TKL
HPP
3 Laba kotor
4 Biaya penjualan & umum
Biaya Pemasaran
Biaya TKTL
Biaya Penyusutan
Jumlah
5 EBIT
6 Bunga 9%
7 EBT
8 Pajak 17%
9 EAT
10 Net Present Value
Tahun
2029 2030 2031 2032 2033