08-kelayakan-usaha

7/26/2019 08-Kelayakan-Usaha

http://slidepdf.com/reader/full/08-kelayakan-usaha 1/9

Thn Total Cost Benefits Net Benefits Komulatif Bt DF = 18 % Costs Benefits Net Benefits Komulatif Bt

0 20,000.0 0.0 (20,000) (20,000) 1.0000 20,000.0 0.00 (20,000.00) (20,000.00)

1 15,000.0 0.0 (15,000) (35,000) 0.8475 12,712.50 0.00 (12,712.50) (32,712.50)

2 5,000.0 10,000.0 5,000.0 (30,000) 0.7182 3,591.00 7,182.00 3,591.00 (29,121.50)

3 6,000.0 12,000.0 6,000.0 (24,000) 0.6086 3,651.60 7,303.20 3,651.60 (25,469.90)

4 6,000.0 14,000.0 8,000.0 (16,000) 0.5158 3,094.80 7,221.20 4,126.40 (21,343.50)

5 7,000.0 17,000.0 10,000.0 (6,000) 0.4371 3,059.70 7,430.70 4,371.00 (16,972.50)

6 7,000.0 21,000.0 14,000.0 8,000.0 0.3704 2,592.80 7,778.40 5,185.60 (11,786.90)

7 8,000.0 25,000.0 17,000.0 25,000.0 0.3139 2,511.20 7,847.50 5,336.30 (6,450.60)

8 9,000.0 30,000.0 21,000.0 46,000.0 0.2660 2,394.00 7,980.00 5,586.00 (864.60)

9 10,000.0 36,000.0 26,000.0 72,000.0 0.2255 2,255.00 8,118.00 5,863.00 4,998.40

10 11,000.0 43,000.0 32,000.0 104,000.0 0.1911 2,102.10 8,217.30 6,115.20 11,113.60

57,964.70 69,078.30 11,113.60

NPV= 11,113.60 43,826.10

Payback= 5,43 thn(0%) 32,712.50

Payback= 8,15 thn(18%)

BCR= 1.192 1.340

RR= 24.20% 24.80%



DF = !" % Net Benefits DF = !8 % Net Benefits

1.00 (20,000.00) 1.00 (20,000.00)

0.8000 (12,000.00) 0.7813 (11,719.50)

0.6400 3,200.00 0.6104 3,052.00

0.5120 3,072.00 0.4768 2,860.80

0.4096 3,276.80 0.3725 2,980.00

0.3277 3,277.00 0.2910 2,910.00

0.2621 3,669.40 0.2274 3,183.60

0.2097 3,564.90 0.1776 3,019.20

0.1678 3,523.80 0.1388 2,914.80

0.1342 3,489.20 0.1084 2,818.40

0.1074 3,436.80 0.0847 2,710.40

(1,490.10) (5,270.30)



Akhir Bunga/thn Pinj p P!"#Pinj $ia Pinj

&hn Akh &hn tiap &hn

0 0 6,000,000.0

1 1,080,000.0 7,080,000.0 1,918,670.0 5,161,330.0

2 929,039.4 6,090,369.4 1,918,670.0 4,171,699.43 750,905.9 4,922,605.3 1,918,670.0 3,003,935.3

4 540,708.4 3,544,643.6 1,918,670.0 1,625,973.6

5 292,675.3 1,918,648.9 1,918,670.0 (21.1)

Akhir 'iian/thn Bunga*18%/thn P!"#P+k+k u"ah P!"# Pk

&hn Pinja"an Pinja"an

0 0 0 0 0

1 1,918,670.0 1,080,000.0 838,670.0 838,670.0

2 1,918,670.0 929,039.4 989,630.6 1,828,300.6

3 1,918,670.0 750,905.9 1,167,764.1 2,996,064.7

4 1,918,670.0 540,708.4 1,377,961.6 4,374,026.4

5 1,918,670.0 292,675.3 1,625,994.7 6,000,021.1



$ia -riit/Pinj

6,000,000.0

5,161,330.0

4,171,699.4

3,003,935.3

1,625,973.6

(21.1)



T # $ N

R##N 1 2 3 4 5

#& Biaya Ti'ak Teta(

1. Bahan Baku 375,000.0 375,000.0 500,000.0 500,000.0 500,000.0

2. #ahan P!"#antu 225,000.0 225,000.0 300,000.0 300,000.0 300,000.0

3. pah &!naga -!rja 450,000.0 450,000.0 600,000.0 600,000.0 600,000.0

4. Bahan Bakar -au 240,000.0 240,000.0 320,000.0 320,000.0 320,000.0

Biaa &iak &!tap &+ta 1,290,000.0 1,290,000.0 1,720,000.0 1,720,000.0 1,720,000.0

B& Biaya Teta(

1. Biaa aji 900,000.0 900,000.0 900,000.0 900,000.0 900,000.0

2. Biaa "u" 30,000.0 30,000.0 30,000.0 30,000.0 30,000.0

3. Biaa P!nuutan 459,200.0 459,200.0 459,200.0 459,200.0 459,200.0

4. Biaa P!raatan 75,000.0 75,000.0 75,000.0 75,000.0 75,000.0

Biaa &!tap &+ta 1,464,200.0 1,464,200.0 1,464,200.0 1,464,200.0 1,464,200.0

Total Biaya !)*"+)!,,&, !)*"+)!,,&, -)18+)!,,&, -)18+)!,,&, -)18+)!,,&,

T # $ N

R##N , 1 ! - + "

1. P!napatan 4,875,000.0 4,875,000.0 6,500,000.0 6,500,000.0 6,

2. iai $ia 4,

Benefits 4,875,000.0 4,875,000.0 6,500,000.0 6,500,000.0 11,

3. n!tai aa 2,296,000.0

4. p!rating +t 2,754,200.0 2,754,200.0 3,184,200.0 3,184,200.0 3,

5. -riit #ank

a. P+k+k Pinja"an 838,670.00 989,630.60 1,167,764.10 1,377,961.60 1,6

#. Bunga Pinja"an 1,080,000.00 929,039.40 750,905.90 540,708.40 2

Cost 2,296,000.0 4,672,870.0 4,672,870.0 5,102,870.0 5,102,870.0 5,

Net Benefit (2,296,000.0) 202,130.0 202,130.0 1,397,130.0 1,397,130.0 5,

6. Pajak 15 % 30,319.50 30,319.50 209,569.50 209,569.50 8

!t B!n!it th pajak (2,296,000.00) 171,810.50 171,810.50 1,187,560.50 1,187,560.50 5,0

-+"uati B!n!it1 (2,296,000.00) (2,124,189.50) (1,952,379.00) (764,818.50) 422,742.00 5,4

*18 % 1.0000 0.8475 0.7182 0.6086 0.5158



P.esent Value (2,296,000.00) 145,609.40 123,394.30 722,749.32 612,543.71 2,

-+"uati B!n!it2 (2,296,000.00) (2,150,390.60) (2,026,996.30) (1,304,246.98) (691,703.27) 1,

*30 % 1.00 0.7692 0.5917 0.4552 0.3501

P.esent Value1 (2,296,000.00) 132,156.64 101,660.27 540,577.54 415,764.93 1,3

*35 % 1.00 0.7407 0.5487 0.4064 0.3011

P.esent Value! (2,296,000.00) 127,260.04 94,272.42 482,624.59 357,574.47 1,

NPV= 1,499,286.92

Payback Pe.io'= 3,64 thn(0%)

= 4,32 thn(18%) 2,296,000.0

BCR= 1.653 3,795,286.92

RR= 33.38%

irr * 0,30;(244041,92/(244041,92;116467,5)) (0,35

* 0,3338



Thn Total Cost Benefits Net Benefits 1 Pa/ak 1" % Net Benefits !

0 2,296,000.0 (2,296,000.0) (2,296,000.0)

1 4,672,870.0 4,875,000.0 202,130.0 30,319.5 171,810.52

4,672,870.0 4,875,000.0 202,130.0 30,319.5 171,810.5

3 5,102,870.0 6,500,000.0 1,397,130.0 209,569.5 1,187,560.5

4 5,102,870.0 6,500,000.0 1,397,130.0 209,569.5 1,187,560.5

5 5,102,870.0 11,000,000.0 5,897,130.0 884,569.5 5,012,560.5

Payback Pe.io'= 3,64 thn

NPV= 1,499,286.92

BCR= 1.653 !t

RR= 33.55%



Komulatif Bt DF = 18 % P.esent Value DF = !" % P.esent Value1 DF=-"%

(2,296,000.00)1.0000

(2,296,000.00) 1.00 (2,296,000.00) 1.00

(2,124,189.50) 0.8475 145,609.40 0.8000 137,448.40 0.7407 (1,952,379.00) 0.7182

123,394.30 0.6400 109,958.72 0.5487

(764,818.50) 0.6086 722,749.32 0.5120 608,030.98 0.4064

422,742.00 0.5158 612,543.71 0.4096 486,424.78 0.3011

5,435,302.50 0.4371 2,190,990.19 0.3277 1,642,616.08 0.2230

1,499,286.92 688,478.95

2,296,000.0

3,795,286.92



P.esent Value!

(2,296,000.00)

127,260.04

94,272.42

482,624.59

357,574.47

1,117,800.99

(116,467.50)

08-kelayakan-usaha

Documents