analisis kelayakan finansial buaya
DESCRIPTION
cashflowTRANSCRIPT
PROYEKSI CASH FLOW USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 12,544,000 172,032,000
24,000,000
3. PINJAMAN
4. NILAI SISA
TOTAL INFLOW 12,544,000 196,032,000
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 3,500,000
B. SALURAN PENGAIRAN 8,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 60,000,000
E. ALAT PERTANIAN 2,500,000
F. BIBIT 30,600,000
G. POMPA AIR 1,500,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 112,100,000 0
2. SEWA LAHAN 15,000,000 15,000,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
- PEMBERSIHAN LAHAN 2,800,000
- PEMBUATAN BEDENG 4,900,000
- PEMBERIAN ABU I 1,750,000
- PEMUPUKAN 1,050,000 1,050,000
- PENANAMAN 1,400,000
- PENYIANGAN 1,400,000 1,400,000
- PEMBERIAN ABU II 700,000 700,000
- PENGENDALIAN HPT 700,000 700,000
B. PANEN 1,500,000 22,800,000
C. PENGANGKUTAN 900,000 3,550,000
D. SORTASI 250,000 2,400,000
E. PUPUK UREA 5,760,000 5,760,000
F. PUPUK TSP 5,590,000 5,590,000
G. PUPUK KCL 6,020,000 6,020,000
H. PUPUK KANDANG 1,920,000 1,920,000
I. ABU SAWMIL 4,800,000 4,800,000
TOTAL BIAYA PRODUKSI 41,440,000 56,690,000
PAJAK PENGHASILAN BADAN USAHA 125,440 1,960,320
PEMBAYARAN PINJAMAN
TOTAL OUTFLOW 168,665,440 73,650,320
NET BENEFIT -156,121,440 122,381,680
DISCOUNT FACTOR 7.5% 0.930 0.865
PV untuk NET BENEFIT/TAHUN -145,229,247 105,900,859
PV BENEFIT/TAHUN 11,668,837 169,632,883
PV COST/TAHUN 156,898,084 63,732,024
NPV Rp 465,533,007
IRR 76.83%
PV NET BENEFIT POSITIF 610,762,254
PV NET BENEFIT NEGATIF -145,229,247
NET B/C 4.21
GROSS B/C 1.89
Rata-rata penerimaan bersih 89,460,457
Payback Periode 1.25 1 Tahun 3 bulanAkumulasi net benefitAkumulasi PV net benefit
Tahun
3 4 5 6 7
172,032,000 172,032,000 172,032,000 172,032,000 172,032,000
24,000,000 24,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000 196,032,000
2,500,000 2,500,000
1,500,000
0 2,500,000 0 1,500,000 2,500,000
15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000 1,400,000 1,400,000
700,000 700,000 700,000 700,000 700,000
700,000 700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,000 22,800,000
3,550,000 3,550,000 3,550,000 3,550,000 3,550,000
2,400,000 2,400,000 2,400,000 2,400,000 2,400,000
5,760,000 5,760,000 5,760,000 5,760,000 5,760,000
5,590,000 5,590,000 5,590,000 5,590,000 5,590,000
6,020,000 6,020,000 6,020,000 6,020,000 6,020,000
1,920,000 1,920,000 1,920,000 1,920,000 1,920,000
4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,000 56,690,000
1,960,320 1,960,320 1,960,320 1,960,320 1,960,320
73,650,320 76,150,320 73,650,320 75,150,320 76,150,320
122,381,680 119,881,680 122,381,680 120,881,680 119,881,680
0.805 0.749 0.697 0.648 0.603
98,512,427 89,767,465 85,246,016 78,326,677 72,259,270
157,798,030 146,788,865 136,547,782 127,021,192 118,159,249
59,285,604 57,021,400 51,301,766 48,694,515 45,899,979
1 Tahun 3 bulan
Tahun
8
172,032,000 NILAI SISA HANYA ADA DI AKHIR TAHUN 24,000,000
21,633,333
217,665,333
0
15,000,000
1,050,000
1,400,000
700,000
700,000
22,800,000
3,550,000
2,400,000
5,760,000
5,590,000
6,020,000
1,920,000
4,800,000
56,690,000
1,960,320
73,650,320
144,015,013
0.561
80,749,540 465,533,007
122,045,439 989,662,277
41,295,899 524,129,270
NILAI SISA HANYA ADA DI AKHIR TAHUN
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1
PENERIMAAN
1. PRODUKSI LIDAH BUAYA 12,544,0002. ANAKAN LIDAH BUAYATOTAL PENERIMAAN 12,544,000
BIAYA VARIABEL
A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 5,760,000 F. PUPUK TSP 5,590,000 G. PUPUK KCL 6,020,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000TOTAL BIAYA VARIABEL 41,440,000LABA KOTOR (MARGIN KONTRIBUSI) -28,896,000
BIAYA TETAP
A. SEWA LAHAN 15,000,000 B. PENYUSUTAN ALAT INVESTASI 12,120,833
TOTAL BIAYA TETAP 27,120,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -56,016,833
BIAYA BUNGA
LABA BERSIH SEBELUM PAJAK -56,016,833
PAJAK PENDAPATAN USAHA 125,440 LABA BERSIH SETELAH PAJAK -56,142,273
Tahun
2 3 4 5
172,032,000 172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000
0 0 0 00 0 0 00 0 0 0
1,050,000 1,050,000 1,050,000 1,050,0000 0 0 0
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,000139,342,000 139,342,000 139,342,000 139,342,000
15,000,000 15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833 27,120,833
112,221,167 112,221,167 112,221,167 112,221,167
112,221,167 112,221,167 112,221,167 112,221,167
1,960,320 1,960,320 1,960,320 1,960,320 110,260,847 110,260,847 110,260,847 110,260,847
Tahun
6 7 8
172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000
0 0 00 0 00 0 0
1,050,000 1,050,000 1,050,0000 0 0
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000139,342,000 139,342,000 139,342,000
15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833
112,221,167 112,221,167 112,221,167
112,221,167 112,221,167 112,221,167
1,960,320 1,960,320 1,960,320 110,260,847 110,260,847 110,260,847
PERHITUNGAN PENYUSUTAN PER TAHUN DARI INVESTASI
JENIS INVESTASI NILAI BELI UMUR PAKAI A. PEMBUATAN SUMUR Rp3,500,000.00 8 B. SALURAN PENGAIRAN Rp8,000,000.00 8 C. GUDANG Rp5,000,000.00 8 D. KENDARAAN OPERASIONAL Rp60,000,000.00 10 E. ALAT PERTANIAN Rp2,500,000.00 3 F. BIBIT Rp30,600,000.00 8 G. POMPA AIR Rp1,500,000.00 5 H. TIMBANGAN Rp1,000,000.00 10TOTAL Rp112,100,000.00
PENYUSUTAN/TAHUN NILAI SISA NILAI SISA PADA TAHUN 8 Rp 437,500.00 Rp - Rp - Rp 1,000,000.00 Rp - Rp - Rp 625,000.00 Rp - Rp - Rp 5,000,000.00 Rp 10,000,000.00 Rp 20,000,000.00 Rp 833,333.33 Rp - Rp 833,333.33 Rp 3,825,000.00 Rp - Rp - Rp 300,000.00 Rp - Rp 600,000.00 Rp 100,000.00 Rp - Rp 200,000.00 Rp 12,120,833.33 Rp 21,633,333.33
Rp - Rp437,500.00
Rp 20,000,000.00 Rp6,000,000 Rp12,000,000 Rp 833,333.33
Rp 600,000.00
PROYEKSI CASH FLOW USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 12,544,000 172,032,000
2. ANAKAN LIDAH BUAYA 24,000,000
3. PINJAMAN 50,000,000
4. NILAI SISA
TOTAL INFLOW 62,544,000 196,032,000
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 3,500,000
B. SALURAN PENGAIRAN 8,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 60,000,000
E. ALAT PERTANIAN 2,500,000
F. BIBIT 30,600,000
G. POMPA AIR 1,500,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 112,100,000 0
2. SEWA LAHAN 15,000,000 15,000,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
- PEMBERSIHAN LAHAN 2,800,000
- PEMBUATAN BEDENG 4,900,000
- PEMBERIAN ABU I 1,750,000
- PEMUPUKAN 1,050,000 1,050,000
- PENANAMAN 1,400,000
- PENYIANGAN 1,400,000 1,400,000
- PEMBERIAN ABU II 700,000 700,000
- PENGENDALIAN HPT 700,000 700,000
B. PANEN 1,500,000 22,800,000
C. PENGANGKUTAN 900,000 3,550,000
D. SORTASI 250,000 2,400,000
E. PUPUK UREA 5,760,000 5,760,000
F. PUPUK TSP 5,590,000 5,590,000
G. PUPUK KCL 6,020,000 6,020,000
H. PUPUK KANDANG 1,920,000 1,920,000
I. ABU SAWMIL 4,800,000 4,800,000
TOTAL BIAYA PRODUKSI 41,440,000 56,690,000
PAJAK PENGHASILAN BADAN USAHA 125,440 1,960,320
PEMBAYARAN PINJAMAN 14,215,727 14,215,727
TOTAL OUTFLOW 182,881,167 87,866,047
NET BENEFIT -120,337,167 108,165,953
DISCOUNT FACTOR 13% 0.885 0.783
PV untuk NET BENEFIT/TAHUN -106,493,068 84,709,807
PV BENEFIT/TAHUN 55,348,673 153,521,811
PV COST/TAHUN 161,841,741 68,812,003
NPV Rp 339,887,586
IRR 89.47%
PV NET BENEFIT POSITIF 446,380,654
PV NET BENEFIT NEGATIF -106,493,068
NET B/C 4.19
GROSS B/C 1.69
Rata-rata penerimaan bersih 86,825,627
Payback Periode 1.29 1 Tahun 3 bulanAkumulasi net benefitAkumulasi PV net benefit
Tahun
3 4 5 6 7
172,032,000 172,032,000 172,032,000 172,032,000 172,032,000
24,000,000 24,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000 196,032,000
2,500,000 2,500,000
1,500,000
0 2,500,000 0 1,500,000 2,500,000
15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000 1,400,000 1,400,000
700,000 700,000 700,000 700,000 700,000
700,000 700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,000 22,800,000
3,550,000 3,550,000 3,550,000 3,550,000 3,550,000
2,400,000 2,400,000 2,400,000 2,400,000 2,400,000
5,760,000 5,760,000 5,760,000 5,760,000 5,760,000
5,590,000 5,590,000 5,590,000 5,590,000 5,590,000
6,020,000 6,020,000 6,020,000 6,020,000 6,020,000
1,920,000 1,920,000 1,920,000 1,920,000 1,920,000
4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,000 56,690,000
1,960,320 1,960,320 1,960,320 1,960,320 1,960,320
14,215,727 14,215,727 14,215,727
87,866,047 90,366,047 87,866,047 75,150,320 76,150,320
108,165,953 105,665,953 108,165,953 120,881,680 119,881,680
0.693 0.613 0.543 0.480 0.425
74,964,431 64,806,908 58,708,146 58,061,711 50,956,984
135,860,009 120,230,097 106,398,316 94,157,802 83,325,488
60,895,578 55,423,189 47,690,170 36,096,091 32,368,504
1 Tahun 3 bulan
Tahun
8
172,032,000 NILAI SISA HANYA ADA DI AKHIR TAHUN 24,000,000
21,633,333
217,665,333
0
15,000,000
1,050,000
1,400,000
700,000
700,000
22,800,000
3,550,000
2,400,000
5,760,000
5,590,000
6,020,000
1,920,000
4,800,000
56,690,000
1,960,320
73,650,320
144,015,013
0.376
54,172,668 339,887,586
81,876,962 830,719,157
27,704,294 490,831,571
NILAI SISA HANYA ADA DI AKHIR TAHUN
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA (JIKA ADA PINJAMAN)
URAIAN Tahun
1
PENERIMAAN
1. PRODUKSI LIDAH BUAYA 12,544,0002. ANAKAN LIDAH BUAYATOTAL PENERIMAAN 12,544,000
BIAYA VARIABEL
A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 5,760,000 F. PUPUK TSP 5,590,000 G. PUPUK KCL 6,020,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000TOTAL BIAYA VARIABEL 41,440,000LABA KOTOR (MARGIN KONTRIBUSI) -28,896,000
BIAYA TETAP
A. SEWA LAHAN 15,000,000 B. PENYUSUTAN ALAT INVESTASI 12,120,833
TOTAL BIAYA TETAP 27,120,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -56,016,833
BIAYA BUNGA 6,500,000
LABA BERSIH SEBELUM PAJAK -62,516,833
PAJAK PENDAPATAN USAHA 125,440 LABA BERSIH SETELAH PAJAK -62,642,273
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA (JIKA ADA PINJAMAN)
Tahun
2 3 4 5
172,032,000 172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000
0 0 0 00 0 0 00 0 0 0
1,050,000 1,050,000 1,050,000 1,050,0000 0 0 0
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,000139,342,000 139,342,000 139,342,000 139,342,000
15,000,000 15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833 27,120,833
112,221,167 112,221,167 112,221,167 112,221,167
5,496,955 4,363,515 3,082,728 1,635,438
106,724,211 107,857,652 109,138,439 110,585,729
1,960,320 1,960,320 1,960,320 1,960,320 104,763,891 105,897,332 107,178,119 108,625,409
Tahun
6 7 8
172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000
0 0 00 0 00 0 0
1,050,000 1,050,000 1,050,0000 0 0
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000139,342,000 139,342,000 139,342,000
15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833
112,221,167 112,221,167 112,221,167
112,221,167 112,221,167 112,221,167
1,960,320 1,960,320 1,960,320 110,260,847 110,260,847 110,260,847
Perhitungan Pembayaran Kredit TABEL EMBAYARAN ANGSURAN PINJAMAN
Tahun
PINJAMAN Awal Rp 50,000,000.00 1JANGKA WAKTU PENGEMBALIAN 5 2TINGKAT SUKU BUNGA 13% 3CAPITAL RECOVERY VECTOR 0.2843145434 4ANGSURAN KREDIT PERTAHUN Rp 14,215,727.17 5
RUMUS PERHITUNGAN ANGSURAN KREDIT DENGAN ANNUITY
TABEL EMBAYARAN ANGSURAN PINJAMAN
Pokok Pinjaman Biaya Bunga Total Angsuran
Rp 7,715,727.17 Rp 6,500,000.00 Rp 14,215,727.17 Rp 8,718,771.70 Rp 5,496,955.47 Rp 14,215,727.17 Rp 9,852,212.02 Rp 4,363,515.15 Rp 14,215,727.17 Rp 11,132,999.58 Rp 3,082,727.58 Rp 14,215,727.17 Rp 12,580,289.53 Rp 1,635,437.64 Rp 14,215,727.17
TABEL EMBAYARAN ANGSURAN PINJAMAN
Sisa Pokok Pinjaman
Rp 42,284,272.83 Rp 33,565,501.13 Rp 23,713,289.11 Rp 12,580,289.53 Rp (0.00)
PROYEKSI CASH FLOW USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 8,780,800 120,422,400
2. ANAKAN LIDAH BUAYA 24,000,000
3. PINJAMAN
4. NILAI SISA
TOTAL INFLOW 8,780,800 144,422,400
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 3,500,000
B. SALURAN PENGAIRAN 8,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 60,000,000
E. ALAT PERTANIAN 2,500,000
F. BIBIT 30,600,000
G. POMPA AIR 1,500,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 112,100,000 0
2. SEWA LAHAN 15,000,000 15,000,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
- PEMBERSIHAN LAHAN 2,800,000
- PEMBUATAN BEDENG 4,900,000
- PEMBERIAN ABU I 1,750,000
- PEMUPUKAN 1,050,000 1,050,000
- PENANAMAN 1,400,000
- PENYIANGAN 1,400,000 1,400,000
- PEMBERIAN ABU II 700,000 700,000
- PENGENDALIAN HPT 700,000 700,000
B. PANEN 1,500,000 22,800,000
C. PENGANGKUTAN 900,000 3,550,000
D. SORTASI 250,000 2,400,000
E. PUPUK UREA 5,760,000 5,760,000
F. PUPUK TSP 5,590,000 5,590,000
G. PUPUK KCL 6,020,000 6,020,000
H. PUPUK KANDANG 1,920,000 1,920,000
I. ABU SAWMIL 4,800,000 4,800,000
TOTAL BIAYA PRODUKSI 41,440,000 56,690,000
PAJAK PENGHASILAN BADAN USAHA 87,808 1,444,224
PEMBAYARAN PINJAMAN
TOTAL OUTFLOW 168,627,808 73,134,224
NET BENEFIT -159,847,008 71,288,176
DISCOUNT FACTOR 7.5% 0.930 0.865
PV untuk NET BENEFIT/TAHUN -148,694,891 61,687,984
PV BENEFIT/TAHUN 8,168,186 124,973,413
PV COST/TAHUN 156,863,077 63,285,429
NPV Rp 210,326,041
IRR 40.62%
PV NET BENEFIT POSITIF 359,020,932
PV NET BENEFIT NEGATIF -148,694,891
NET B/C 2.41
GROSS B/C 1.40
Rata-rata penerimaan bersih 44,287,945
Payback Periode 2.53 1 Tahun 3 bulanAkumulasi net benefitAkumulasi PV net benefit
Tahun
3 4 5 6 7
120,422,400 120,422,400 120,422,400 120,422,400 120,422,400
24,000,000 24,000,000 24,000,000 24,000,000 24,000,000
144,422,400 144,422,400 144,422,400 144,422,400 144,422,400
2,500,000 2,500,000
1,500,000
0 2,500,000 0 1,500,000 2,500,000
15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000 1,400,000 1,400,000
700,000 700,000 700,000 700,000 700,000
700,000 700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,000 22,800,000
3,550,000 3,550,000 3,550,000 3,550,000 3,550,000
2,400,000 2,400,000 2,400,000 2,400,000 2,400,000
5,760,000 5,760,000 5,760,000 5,760,000 5,760,000
5,590,000 5,590,000 5,590,000 5,590,000 5,590,000
6,020,000 6,020,000 6,020,000 6,020,000 6,020,000
1,920,000 1,920,000 1,920,000 1,920,000 1,920,000
4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,000 56,690,000
1,444,224 1,444,224 1,444,224 1,444,224 1,444,224
73,134,224 75,634,224 73,134,224 74,634,224 75,634,224
71,288,176 68,788,176 71,288,176 69,788,176 68,788,176
0.805 0.749 0.697 0.648 0.603
57,384,171 51,508,623 49,656,394 45,220,052 41,462,410
116,254,337 108,143,570 100,598,669 93,580,158 87,051,309
58,870,167 56,634,947 50,942,275 48,360,105 45,588,899
1 Tahun 3 bulan
Tahun
8
120,422,400 NILAI SISA HANYA ADA DI AKHIR TAHUN 24,000,000
21,633,333
166,055,733
0
15,000,000
1,050,000
1,400,000
700,000
700,000
22,800,000
3,550,000
2,400,000
5,760,000
5,590,000
6,020,000
1,920,000
4,800,000
56,690,000
1,444,224
73,134,224
92,921,509
0.561
52,101,298 210,326,041
93,107,821 731,877,463
41,006,523 521,551,422
NILAI SISA HANYA ADA DI AKHIR TAHUN
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1
PENERIMAAN
1. PRODUKSI LIDAH BUAYA 8,780,8002. ANAKAN LIDAH BUAYATOTAL PENERIMAAN 8,780,800
BIAYA VARIABEL
A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 5,760,000 F. PUPUK TSP 5,590,000 G. PUPUK KCL 6,020,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000TOTAL BIAYA VARIABEL 41,440,000LABA KOTOR (MARGIN KONTRIBUSI) -32,659,200
BIAYA TETAP
A. SEWA LAHAN 15,000,000 B. PENYUSUTAN ALAT INVESTASI 12,120,833
TOTAL BIAYA TETAP 27,120,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -59,780,033
BIAYA BUNGA
LABA BERSIH SEBELUM PAJAK -59,780,033
PAJAK PENDAPATAN USAHA 87,808 LABA BERSIH SETELAH PAJAK -59,867,841
Tahun
2 3 4 5
120,422,400 120,422,400 120,422,400 120,422,40024,000,000 24,000,000 24,000,000 24,000,000
144,422,400 144,422,400 144,422,400 144,422,400
0 0 0 00 0 0 00 0 0 0
1,050,000 1,050,000 1,050,000 1,050,0000 0 0 0
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,00087,732,400 87,732,400 87,732,400 87,732,400
15,000,000 15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833 27,120,833
60,611,567 60,611,567 60,611,567 60,611,567
60,611,567 60,611,567 60,611,567 60,611,567
1,444,224 1,444,224 1,444,224 1,444,224 59,167,343 59,167,343 59,167,343 59,167,343
Tahun
6 7 8
120,422,400 120,422,400 120,422,40024,000,000 24,000,000 24,000,000
144,422,400 144,422,400 144,422,400
0 0 00 0 00 0 0
1,050,000 1,050,000 1,050,0000 0 0
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,00087,732,400 87,732,400 87,732,400
15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833
60,611,567 60,611,567 60,611,567
60,611,567 60,611,567 60,611,567
1,444,224 1,444,224 1,444,224 59,167,343 59,167,343 59,167,343
URAIAN Tahun
1
INFLOW
1. PRODUKSI LIDAH BUAYA 12,544,0002. ANAKAN LIDAH BUAYA3. PINJAMAN4. NILAI SISATOTAL INFLOW 12,544,000
OUTFLOW
1. BIAYA INVESTASI A. PEMBUATAN SUMUR 3,500,000 B. SALURAN PENGAIRAN 8,000,000 C. GUDANG 5,000,000 D. KENDARAAN OPERASIONAL 60,000,000 E. ALAT PERTANIAN 2,500,000 F. BIBIT 30,600,000 G. POMPA AIR 1,500,000 H. TIMBANGAN 1,000,000 TOTAL BIAYA INVESTASI 112,100,0002. SEWA LAHAN 15,000,0003. BIAYA PRODUKSI A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 8,064,000 F. PUPUK TSP 7,826,000 G. PUPUK KCL 8,428,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000 TOTAL BIAYA PRODUKSI 48,388,000PAJAK PENGHASILAN BADAN USA 125,440PEMBAYARAN PINJAMANTOTAL OUTFLOW 175,613,440
NET BENEFIT -163,069,440
DISCOUNT FACTOR 7.5% 0.930
PV untuk NET BENEFIT/TAHUN -151,692,502
PV BENEFIT/TAHUN 11,668,837
PV COST/TAHUN 163,361,340
NPV Rp 424,836,462
IRR 68.91%
PV NET BENEFIT POSITIF 576,528,964
PV NET BENEFIT NEGATIF -151,692,502
NET B/C 3.80
GROSS B/C 1.75
Rata-rata penerimaan bersih 82,512,457
Payback Periode 1.36
Akumulasi net benefitAkumulasi PV net benefit
Tahun
2 3 4
172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000
2,500,000
0 0 2,500,00015,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0008,064,000 8,064,000 8,064,0007,826,000 7,826,000 7,826,0008,428,000 8,428,000 8,428,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
63,638,000 63,638,000 63,638,0001,960,320 1,960,320 1,960,320
80,598,320 80,598,320 83,098,320
115,433,680 115,433,680 112,933,680
0.865 0.805 0.749
99,888,528 92,919,561 84,564,799
169,632,883 157,798,030 146,788,865
69,744,355 64,878,470 62,224,066
1 Tahun 3 bulan
Tahun
5 6 7
172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000
2,500,000
1,500,000
0 1,500,000 2,500,00015,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0008,064,000 8,064,000 8,064,0007,826,000 7,826,000 7,826,0008,428,000 8,428,000 8,428,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
63,638,000 63,638,000 63,638,0001,960,320 1,960,320 1,960,320
80,598,320 82,098,320 83,098,320
115,433,680 113,933,680 112,933,680
0.697 0.648 0.603
80,406,326 73,824,640 68,071,329
136,547,782 127,021,192 118,159,249
56,141,456 53,196,552 50,087,920
Tahun
8
172,032,00024,000,000
21,633,333217,665,333
015,000,000
1,050,000
1,400,000700,000700,000
22,800,0003,550,0002,400,0008,064,0007,826,0008,428,0001,920,0004,800,000
63,638,0001,960,320
80,598,320
137,067,013
0.561
76,853,781 424,836,462
122,045,439 989,662,27745,191,658 564,825,815
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1
PENERIMAAN
1. PRODUKSI LIDAH BUAYA 12,544,0002. ANAKAN LIDAH BUAYATOTAL PENERIMAAN 12,544,000
BIAYA VARIABEL
A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 8,064,000 F. PUPUK TSP 7,826,000 G. PUPUK KCL 8,428,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000TOTAL BIAYA VARIABEL 48,388,000LABA KOTOR (MARGIN KONTRIBUSI) -35,844,000
BIAYA TETAP
A. SEWA LAHAN 15,000,000 B. PENYUSUTAN ALAT INVESTASI 12,120,833
TOTAL BIAYA TETAP 27,120,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -62,964,833
BIAYA BUNGA
LABA BERSIH SEBELUM PAJAK -62,964,833
PAJAK PENDAPATAN USAHA 125,440 LABA BERSIH SETELAH PAJAK -63,090,273
Tahun
2 3 4 5
172,032,000 172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000
0 0 0 00 0 0 00 0 0 0
1,050,000 1,050,000 1,050,000 1,050,0000 0 0 0
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0008,064,000 8,064,000 8,064,000 8,064,0007,826,000 7,826,000 7,826,000 7,826,0008,428,000 8,428,000 8,428,000 8,428,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
63,638,000 63,638,000 63,638,000 63,638,000132,394,000 132,394,000 132,394,000 132,394,000
15,000,000 15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833 27,120,833
105,273,167 105,273,167 105,273,167 105,273,167
105,273,167 105,273,167 105,273,167 105,273,167
1,960,320 1,960,320 1,960,320 1,960,320 103,312,847 103,312,847 103,312,847 103,312,847
Tahun
6 7 8
172,032,000 172,032,000 172,032,00024,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000
0 0 00 0 00 0 0
1,050,000 1,050,000 1,050,0000 0 0
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0008,064,000 8,064,000 8,064,0007,826,000 7,826,000 7,826,0008,428,000 8,428,000 8,428,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
63,638,000 63,638,000 63,638,000132,394,000 132,394,000 132,394,000
15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833
105,273,167 105,273,167 105,273,167
105,273,167 105,273,167 105,273,167
1,960,320 1,960,320 1,960,320 103,312,847 103,312,847 103,312,847
URAIAN Tahun
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 5,679,400 77,888,9102. ANAKAN LIDAH BUAYA 24,000,0003. PINJAMAN4. NILAI SISATOTAL INFLOW 5,679,400 101,888,910
OUTFLOW
1. BIAYA INVESTASI A. PEMBUATAN SUMUR 3,500,000 B. SALURAN PENGAIRAN 8,000,000 C. GUDANG 5,000,000 D. KENDARAAN OPERASIONAL 60,000,000 E. ALAT PERTANIAN 2,500,000 F. BIBIT 30,600,000 G. POMPA AIR 1,500,000 H. TIMBANGAN 1,000,000 TOTAL BIAYA INVESTASI 112,100,000 02. SEWA LAHAN 15,000,000 15,000,0003. BIAYA PRODUKSI A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 1,400,000 - PEMBERIAN ABU II 700,000 700,000 - PENGENDALIAN HPT 700,000 700,000 B. PANEN 1,500,000 22,800,000 C. PENGANGKUTAN 900,000 3,550,000 D. SORTASI 250,000 2,400,000 E. PUPUK UREA 5,760,000 5,760,000 F. PUPUK TSP 5,590,000 5,590,000 G. PUPUK KCL 6,020,000 6,020,000 H. PUPUK KANDANG 1,920,000 1,920,000 I. ABU SAWMIL 4,800,000 4,800,000 TOTAL BIAYA PRODUKSI 41,440,000 56,690,000PAJAK PENGHASILAN BADAN USAHA 56,794 1,018,889PEMBAYARAN PINJAMANTOTAL OUTFLOW 168,596,794 72,708,889
NET BENEFIT -162,917,394 29,180,021
DISCOUNT FACTOR 7.5% 0.930 0.865
PV untuk NET BENEFIT/TAHUN -151,551,064 25,250,424
PV BENEFIT/TAHUN 5,283,163 88,167,797
PV COST/TAHUN 156,834,227 62,917,373
NPV Rp (0)
IRR 7.50%
PV NET BENEFIT POSITIF 151,551,064
PV NET BENEFIT NEGATIF -151,551,064
NET B/C 1.00
GROSS B/C 1.00
Rata-rata penerimaan bersih 7,059,511
Payback Periode 15.88 1 Tahun 3 bulanAkumulasi net benefitAkumulasi PV net benefit
Tahun
3 4 5 6
77,888,910 77,888,910 77,888,910 77,888,91024,000,000 24,000,000 24,000,000 24,000,000
101,888,910 101,888,910 101,888,910 101,888,910
2,500,000
1,500,000
0 2,500,000 0 1,500,00015,000,000 15,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,0001,018,889 1,018,889 1,018,889 1,018,889
72,708,889 75,208,889 72,708,889 74,208,889
29,180,021 26,680,021 29,180,021 27,680,021
0.805 0.749 0.697 0.648
23,488,767 19,978,014 20,325,596 17,935,589
82,016,555 76,294,470 70,971,600 66,020,093
58,527,789 56,316,456 50,646,004 48,084,504
NILAI PERUBAHAN NPVPERUBAHAN 1 54% 6160468PERUBAHAN 2 55% -2346431SV 54.72%
1 Tahun 3 bulan
Tahun
7 8
77,888,910 77,888,91024,000,000 24,000,000
21,633,333101,888,910 123,522,244
2,500,000
2,500,000 015,000,000 15,000,000
54.72%
1,050,000 1,050,000
1,400,000 1,400,000700,000 700,000700,000 700,000
22,800,000 22,800,0003,550,000 3,550,0002,400,000 2,400,0005,760,000 5,760,0005,590,000 5,590,0006,020,000 6,020,0001,920,000 1,920,0004,800,000 4,800,000
56,690,000 56,690,0001,018,889 1,018,889
75,208,889 72,708,889
26,680,021 50,813,355
0.603 0.561
16,081,514 28,491,161 0
61,414,040 69,259,198 519,426,91645,332,526 40,768,037 519,426,917
PROYEKSI LAPORAN LABA RUGI USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1
PENERIMAAN
1. PRODUKSI LIDAH BUAYA 5,679,4002. ANAKAN LIDAH BUAYATOTAL PENERIMAAN 5,679,400
BIAYA VARIABEL
A. UPAH TENAGA KERJA - PEMBERSIHAN LAHAN 2,800,000 - PEMBUATAN BEDENG 4,900,000 - PEMBERIAN ABU I 1,750,000 - PEMUPUKAN 1,050,000 - PENANAMAN 1,400,000 - PENYIANGAN 1,400,000 - PEMBERIAN ABU II 700,000 - PENGENDALIAN HPT 700,000 B. PANEN 1,500,000 C. PENGANGKUTAN 900,000 D. SORTASI 250,000 E. PUPUK UREA 5,760,000 F. PUPUK TSP 5,590,000 G. PUPUK KCL 6,020,000 H. PUPUK KANDANG 1,920,000 I. ABU SAWMIL 4,800,000TOTAL BIAYA VARIABEL 41,440,000LABA KOTOR (MARGIN KONTRIBUSI) -35,760,600
BIAYA TETAP
A. SEWA LAHAN 15,000,000 B. PENYUSUTAN ALAT INVESTASI 12,120,833
TOTAL BIAYA TETAP 27,120,833
LABA BERSIH SEBELUM BUNGA DAN PAJAK -62,881,434
BIAYA BUNGA
LABA BERSIH SEBELUM PAJAK -62,881,434
PAJAK PENDAPATAN USAHA 56,794 LABA BERSIH SETELAH PAJAK -62,938,228
Tahun
2 3 4 5
77,888,910 77,888,910 77,888,910 77,888,91024,000,000 24,000,000 24,000,000 24,000,000
101,888,910 101,888,910 101,888,910 101,888,910
0 0 0 00 0 0 00 0 0 0
1,050,000 1,050,000 1,050,000 1,050,0000 0 0 0
1,400,000 1,400,000 1,400,000 1,400,000700,000 700,000 700,000 700,000700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,000 56,690,00045,198,910 45,198,910 45,198,910 45,198,910
15,000,000 15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833 27,120,833
18,078,077 18,078,077 18,078,077 18,078,077
18,078,077 18,078,077 18,078,077 18,078,077
1,018,889 1,018,889 1,018,889 1,018,889 17,059,188 17,059,188 17,059,188 17,059,188
Tahun
6 7 8
77,888,910 77,888,910 77,888,91024,000,000 24,000,000 24,000,000
101,888,910 101,888,910 101,888,910
0 0 00 0 00 0 0
1,050,000 1,050,000 1,050,0000 0 0
1,400,000 1,400,000 1,400,000700,000 700,000 700,000700,000 700,000 700,000
22,800,000 22,800,000 22,800,0003,550,000 3,550,000 3,550,0002,400,000 2,400,000 2,400,0005,760,000 5,760,000 5,760,0005,590,000 5,590,000 5,590,0006,020,000 6,020,000 6,020,0001,920,000 1,920,000 1,920,0004,800,000 4,800,000 4,800,000
56,690,000 56,690,000 56,690,00045,198,910 45,198,910 45,198,910
15,000,000 15,000,000 15,000,00012,120,833 12,120,833 12,120,833
27,120,833 27,120,833 27,120,833
18,078,077 18,078,077 18,078,077
18,078,077 18,078,077 18,078,077
1,018,889 1,018,889 1,018,889 17,059,188 17,059,188 17,059,188
PROYEKSI CASH FLOW USAHA BUDIDAYA LIDAH BUAYA
URAIAN Tahun
1 2
INFLOW
1. PRODUKSI LIDAH BUAYA 12,544,000 172,032,000
2. ANAKAN LIDAH BUAYA 24,000,000
3. PINJAMAN
4. NILAI SISA
TOTAL INFLOW 12,544,000 196,032,000
OUTFLOW
1. BIAYA INVESTASI
A. PEMBUATAN SUMUR 3,500,000
B. SALURAN PENGAIRAN 8,000,000
C. GUDANG 5,000,000
D. KENDARAAN OPERASIONAL 60,000,000
E. ALAT PERTANIAN 2,500,000
F. BIBIT 30,600,000
G. POMPA AIR 1,500,000
H. TIMBANGAN 1,000,000
TOTAL BIAYA INVESTASI 112,100,000 0
2. SEWA LAHAN 15,000,000 15,000,000
3. BIAYA PRODUKSI
A. UPAH TENAGA KERJA
- PEMBERSIHAN LAHAN 2,800,000
- PEMBUATAN BEDENG 4,900,000
- PEMBERIAN ABU I 1,750,000
- PEMUPUKAN 1,050,000 1,050,000
- PENANAMAN 1,400,000
- PENYIANGAN 1,400,000 1,400,000
- PEMBERIAN ABU II 700,000 700,000
- PENGENDALIAN HPT 700,000 700,000
B. PANEN 1,500,000 22,800,000
C. PENGANGKUTAN 900,000 3,550,000
D. SORTASI 250,000 2,400,000
E. PUPUK UREA 32,115,752 32,115,752
F. PUPUK TSP 31,167,891 31,167,891
G. PUPUK KCL 33,565,421 33,565,421
H. PUPUK KANDANG 1,920,000 1,920,000
I. ABU SAWMIL 4,800,000 4,800,000
TOTAL BIAYA PRODUKSI 120,919,065 136,169,065
PAJAK PENGHASILAN BADAN USAHA 125,440 1,960,320
PEMBAYARAN PINJAMAN
TOTAL OUTFLOW 248,144,505 153,129,385
NET BENEFIT -235,600,505 42,902,615
DISCOUNT FACTOR 7.5% 0.930 0.865
PV untuk NET BENEFIT/TAHUN -219,163,260 37,125,032
PV BENEFIT/TAHUN 11,668,837 169,632,883
PV COST/TAHUN 230,832,097 132,507,850
NPV Rp (0)
IRR 7.50%
PV NET BENEFIT POSITIF 219,163,260
PV NET BENEFIT NEGATIF -219,163,260
NET B/C 1.00
GROSS B/C 1.00
Rata-rata penerimaan bersih 9,981,392
Payback Periode 11.23 1 Tahun 3 bulanAkumulasi net benefitAkumulasi PV net benefit
Tahun
3 4 5 6 7
172,032,000 172,032,000 172,032,000 172,032,000 172,032,000
24,000,000 24,000,000 24,000,000 24,000,000 24,000,000
196,032,000 196,032,000 196,032,000 196,032,000 196,032,000
2,500,000 2,500,000
1,500,000
0 2,500,000 0 1,500,000 2,500,000
15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
1,400,000 1,400,000 1,400,000 1,400,000 1,400,000
700,000 700,000 700,000 700,000 700,000
700,000 700,000 700,000 700,000 700,000
22,800,000 22,800,000 22,800,000 22,800,000 22,800,000
3,550,000 3,550,000 3,550,000 3,550,000 3,550,000
2,400,000 2,400,000 2,400,000 2,400,000 2,400,000
32,115,752 32,115,752 32,115,752 32,115,752 32,115,752
31,167,891 31,167,891 31,167,891 31,167,891 31,167,891
33,565,421 33,565,421 33,565,421 33,565,421 33,565,421
1,920,000 1,920,000 1,920,000 1,920,000 1,920,000
4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
136,169,065 136,169,065 136,169,065 136,169,065 136,169,065
1,960,320 1,960,320 1,960,320 1,960,320 1,960,320
153,129,385 155,629,385 153,129,385 154,629,385 155,629,385
42,902,615 40,402,615 42,902,615 41,402,615 40,402,615
0.805 0.749 0.697 0.648 0.603
34,534,914 30,253,500 29,884,187 26,827,302 24,352,874
157,798,030 146,788,865 136,547,782 127,021,192 118,159,249
123,263,117 116,535,366 106,663,595 100,193,891 93,806,374
NILAI PERUBAHAN NPV
PERUBAHAN 1 457% 574979
PERUBAHAN 2 458% -442434
SV 457.57%
1 Tahun 3 bulan
458%
Tahun
8
172,032,000 NILAI SISA HANYA ADA DI AKHIR TAHUN 24,000,000
21,633,333
217,665,333
0
15,000,000
1,050,000
1,400,000
700,000
700,000
22,800,000
3,550,000
2,400,000
32,115,752
31,167,891
33,565,421
1,920,000
4,800,000
136,169,065
1,960,320
153,129,385
64,535,949
0.561
36,185,451 0 NPV122,045,439 989,662,277
85,859,988 989,662,277
NILAI SISA HANYA ADA DI AKHIR TAHUN
