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DAFTAR ISI
HALAMAN JUDUL ........................................................................................................ i SURAT PERNYATAAN KEASLIAN TUGAS AKHIR ............................................. ii SURAT KETERANGAN PELAKSANAAN TUGAS AKHIR ............................... III LEMBAR PENGESAHAN DOSEN PEMBIMBING ................................................ iv LEMBAR PENGESAHAN DOSEN PENGUJI ............. ERROR! BOOKMARK NOT DEFINED. HALAMAN PERSEMBAHAN ................................................................................... VI HALAMAN MOTTO ................................................................................................. VII KATA PENGANTAR................................................................................................ VIII ABSTRAK ...................................................................................................................... X DAFTAR ISI ................................................................................................................. XI DAFTAR TABEL ........................................................................................................XV DAFTAR GAMBAR.................................................................................................. XVI DAFTAR NOTASI .................................................................................................. XVII BAB I.............................................................................................................................. 18 PENDAHULUAN .......................................................................................................... 18 1.1 Latar Belakang Masalah ..................................................................................... 18 1.2 Perumusan Masalah ............................................................................................ 21 1.3 Batasan Masalah ................................................................................................. 22 1.4 Tujuan Penelitian ................................................................................................ 22 1.5 Manfaat Penelitian .............................................................................................. 23 1.6 Sistematika Penulisan ......................................................................................... 23 BAB II ............................................................................................................................ 25 LANDASAN TEORI ...................................................................................................... 25 2.1 Garmen................................................................................................................ 25 2.2 Studi Kelayakan Bisnis ....................................................................................... 25 2.2.1 Pengertian Studi Kelayakan Bisnis ......................................................... 25 2.2.2 Manfaat dan Tujuan Studi Kelayakan Bisnis ......................................... 27 2.3 Aspek-Aspek dalam Studi Kelayakan Bisnis ..................................................... 27 2.3.1 Aspek Hukum ......................................................................................... 28 2.3.2 Aspek Pasar dan Pemasaran ................................................................... 28 2.3.2.1 Peramalan.................................................................................... 29 2.3.2.2 Ukuran Akurasi Hasil Peramalan ............................................... 31 2.3.2.3 Bauran Pemasaran (Marketing Mix Strategy) ............................ 31
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2.3.3 Aspek Teknik/ Operasional dan Teknologi ............................................ 33 2.3.3.1 Penentuan Lokasi Perusahaan ..................................................... 34 2.3.3.2 Analisis Komponen Produk ........................................................ 35 2.3.3.3 Analisis Proses Produksi............................................................. 35 2.3.3.4 Perancangaan Produksi ............................................................... 36 2.3.4 Aspek Manajemen dan Organisasi ......................................................... 37 2.3.5 Aspek Ekonomi, Sosial dan Budaya ....................................................... 37 2.3.6 Aspek Finansial....................................................................................... 38 2.3.6.1 Biaya Investasi ............................................................................ 38 2.3.6.2 Depresiasi.................................................................................... 39 2.3.6.3 Arus Kas (Cash flow) ................................................................. 40 2.3.6.4 Kriteria Penilaian Investasi ......................................................... 42 2.3.6.5 Analisis Sensitivitas .................................................................... 46 2.4 Kajian Literatur ................................................................................................... 46 BAB III........................................................................................................................... 53 METODE PENELITIAN ................................................................................................ 53 3.1 Objek Penelitian .................................................................................................. 53 3.2 Identifikasi Masalah ............................................................................................ 53 3.3 Sumber Data ....................................................................................................... 54 3.3.1 Data Primer ............................................................................................. 54 3.3.2 Data Sekunder ......................................................................................... 54 3.4 Pengumpulan Data .............................................................................................. 55 3.5 Analisis Data ....................................................................................................... 56 3.5.1 Aspek Hukum ......................................................................................... 56 3.5.2 Aspek Pasar dan Pemasaran ................................................................... 56 3.5.3 Asek Teknik/ Operasional dan Teknologi .............................................. 57 3.5.4 Aspek Manajemen dan Organisasi ......................................................... 57 3.5.5 Aspek Ekonomi, Sosial dan Budaya ....................................................... 58 3.5.6 Aspek Finansial....................................................................................... 58 3.5.6.1 Net Present Value ....................................................................... 58 3.5.6.2 Payback Period ........................................................................... 58 3.5.6.3 Internal Rate of Return ............................................................... 59 3.5.6.4 Benefit Cost Ratio (B/ C Ratio) .................................................. 59 3.5.7 Analisis Sensitivitas ................................................................................ 60 3.6 Diagram Alur Penelitian ..................................................................................... 61 BAB IV ........................................................................................................................... 62 PENGUMPULAN DAN PENGOLAHAN DATA ......................................................... 62 4.1 Gambaran Umum Perusahaan ............................................................................ 62 4.1.1 Alur Bisnis .............................................................................................. 62 4.2 Pengumpulan Data .............................................................................................. 65 4.2.1 Aspek Hukum ......................................................................................... 65 4.2.2 Aspek Pasar & Pemasaran ...................................................................... 65 4.2.3 Aspek Teknik/ Operasional dan Teknologi ............................................ 68 4.2.3.1 Lokasi Perusahaan ...................................................................... 68
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4.2.3.2 Komponen Produk ...................................................................... 69 4.2.3.3 Proses Produksi ........................................................................... 70 4.2.3.4 Waktu Proses .............................................................................. 72 4.2.3.5 Mesin dan Kapasitas Mesin ........................................................ 73 4.2.3.6 Perencanaan Produksi ................................................................. 75 4.2.3.7 Layout Perusahaan ...................................................................... 76 4.2.4 Aspek Manajemen dan Organisasi ......................................................... 79 4.2.4.1 Jabatan dan Struktur Organisasi ................................................. 79 4.2.4.2 Manajemen Sumberdaya Manusia .............................................. 81 4.2.5 Aspek Ekonomi, Sosial dan Budaya ....................................................... 82 4.2.6 Aspek Finansial....................................................................................... 83 4.2.6.1 Biaya Investasi ............................................................................ 83 4.2.6.2 Biaya Operasional ....................................................................... 84 4.2.6.3 Pendapatan .................................................................................. 91 4.2.6.4 Depresiasi.................................................................................... 92 4.2.6.5 Aliran Kas ................................................................................... 94 4.3 Pengolahan Data ................................................................................................. 95 4.3.1 Aspek Pasar............................................................................................. 95 4.3.2 Aspek Teknik/ Operasional dan Teknologi ............................................ 98 4.3.2.1 Kapasitas Produksi ...................................................................... 99 4.3.2.2 Perencanaan Produksi ............................................................... 100 4.3.3 Aspek Manajemen dan Organisasi ....................................................... 101 4.3.4 Aspek Finansial..................................................................................... 101 4.3.4.1 Biaya Investasi .......................................................................... 101 4.3.4.2 Biaya Operasional ..................................................................... 104 4.3.4.3 Depresiasi.................................................................................. 110 4.3.4.4 Aliran Kas (Cash Flow) ............................................................ 110 4.3.4.5 Net Present Value (NPV) .......................................................... 112 4.3.4.6 Payback Period (PP) ................................................................. 113 4.3.4.7 Internal Rate of Return (IRR) ................................................... 114 4.3.4.8 Benefit Cost Ratio (B/C Ratio) ................................................. 114 4.3.4.9 Analisis Sensitivitas .................................................................. 114 BAB V .......................................................................................................................... 118 PEMBAHASAN ........................................................................................................... 118 5.1 Analisis Hasil Pengolahan Data ........................................................................ 118 5.1.1 Aspek Hukum ....................................................................................... 118 5.1.2 Aspek Pasar dan Pemasaran ................................................................. 118 5.1.3 Aspek Operasional ................................................................................ 119 5.1.4 Aspek Manajemen dan Organisasi ....................................................... 119 5.1.5 Aspek Sosial, Ekonomi dan Budaya ..................................................... 120 5.1.6 Aspek Finansial..................................................................................... 120 5.1.6.1 Net Present Value (NPV) .......................................................... 120 5.1.6.2 Payback Period (PP) ................................................................. 120 5.1.6.3 Internal Rate of Return (IRR) ................................................... 121
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5.1.6.4 Benefit Cost Ratio (B/C Ratio) ................................................. 121 5.1.6.5 Analisis Sensitivitas .................................................................. 121 BAB VI ......................................................................................................................... 123 PENUTUP .................................................................................................................... 123 6.1 Kesimpulan ....................................................................................................... 123 6.2 Saran ................................................................................................................. 124 DAFTAR PUSTAKA .................................................................................................. 125 LAMPIRAN ................................................................................................................ 126
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DAFTAR TABEL
Tabel 1.1 Data Permintaan........................................................................................... 19 Tabel 4.1 Data Penjualan ............................................................................................. 66 Tabel 4.2 Harga Produk (Belum Termasuk PPN) ....................................................... 67 Tabel 4.3 Waktu Proses Penjahitan ............................................................................. 72 Tabel 4.4 Waktu Proses Finishing Packing ................................................................. 73 Tabel 4.5 Data Mesin dan Lokasi Mesin ..................................................................... 73 Tabel 4.6 Data Proses Penjahitan di UKM Konveksi .................................................. 74 Tabel 4.7 Data Proses Finishing Packing di UKM Finishing Packing ........................ 75 Tabel 4.8 Jumlah Karyawan ........................................................................................ 81 Tabel 4.9 Data Biaya Investasi .................................................................................... 83 Tabel 4.10 Biaya dan Sifatnya ..................................................................................... 85 Tabel 4.11 Daftar Gaji Karyawan ................................................................................ 85 Tabel 4.12 Data Pendapatan Hasil Penjualan .............................................................. 91 Tabel 4.13 Pengembalian Hutang UKM Rumah Konveksi ......................................... 92 Tabel 4.14 Properti Terkena Depresiasi ...................................................................... 93 Tabel 4.15 Perbandingan Akurasi Hasil Peramalan .................................................... 95 Tabel 4.16 Hasil Peramalan Metode Holt Winter Multiplicative Algorithm .............. 97 Tabel 4.17 Kebutuhan Investasi Aktiva Tetap Berwujud ............................................ 102 Tabel 4.18 Modal Kerja ............................................................................................... 103 Tabel 4.19 Tabel Perhitungan Biaya Produksi Terhadap Penjualan ........................... 104 Tabel 4.20 Hasil Perhitungan Biaya Produksi ............................................................. 105 Tabel 4.21 Biaya Tetap November 2012 Sampai dengan Oktober 2017 .................... 106 Tabel 4.22 Biaya Operasional Per Tahun .................................................................... 109 Tabel 4.23 Aliran Kas Akhir........................................................................................ 111 Tabel 4.24 Hasil Perhitungan Kelayakan Investasi ..................................................... 112 Tabel 4.25 Analisis Sensitivitas Terhadap Total Penjualan ........................................ 115 Tabel 4.26 Analisis Sensitivitas Terhadap Biaya Variabel.......................................... 116
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DAFTAR GAMBAR
Gambar 1.1 Grafik Permintaan ................................................................................... 20 Gambar 3.1 Flow Chart Penelitian ............................................................................. 61 Gambar 4.1 Alur Bisnis .............................................................................................. 64 Gambar 4.2 Denah Kantor Pemasaran Lantai 1 ......................................................... 76 Gambar 4.3 Denah Kantor Pemasaran Lantai 2 ......................................................... 77 Gambar 4.4 Denah Gedung Gudang ........................................................................... 78 Gambar 4.5 Struktur Organisasi PT. Sriwijaya Cipta Lestarindo............................... 79
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DAFTAR NOTASI
Notasi 2.1 Depresiasi .................................................................................................. 40 Notasi 2.2 Net Present Value ...................................................................................... 42 Notasi 2.3 Payback Period .......................................................................................... 43 Notasi 2.4 Internal Rate of Return .............................................................................. 45 Notasi 2.5 Probability Index/ Benefit Cost Ratio ....................................................... 45
