LAMPIRAN
107
Lampiran 1. Kuisioner Penelitian
KUISIONER PENELITIAN MI JAGUNG Pengrajin Mi
I.
IDENTITAS RESPONDEN No. 1 2 3
Pertanyaan
Jawaban
Nama Usia Jenis Kelamin
4
Pendidikan terakhir
5
Pengalaman mentah
6
Pelatihan/seminar tentang mi yang pernah diikuti
7
Usaha mi mentah menjadi pekerjaan utama Alasan memilih melakukan usaha mi mentah
8
9
usaha
Usaha mi mentah
mi
… … tahun (1) Laki-laki (2) Perempuan (1) SD/Sederajat (2) SMP/Sederajat (3) SMA/Sederajat (4) Diploma I, II, III (5) Strata I (6) Strata II (7) Strata III (8) … (1) 1 tahun (2) 2 tahun (3) 3 tahun (4) 4 tahun (5) 5 tahun (6) > 6 tahun (1) Tidak pernah (2) Sanitasi dan kebersihan produksi (3) Seminar UKM (4) Pelatihan pembuatan mi jagung (5) … (1) Ya (2) Tidak, maka pekerjaan utama : … (1) Kemudahan produksi (2) Keuntungan yang lebih besar (3) … (1) Utama (2) Sampingan
108
II.
INVESTASI
2.1.
Modal Awal
No. 1 2
Pertanyaan Modal awal Sumber kepemilikan modal
Jawaban Rp. (1) (2) (3) (4)
Pribadi Pinjaman Kerjasama Lainnya, yaitu …
3
Sumber pinjaman
(1) Bank (2) Koperasi (3) Lainnya, yaitu …
4 5 6
Bunga pinjaman Luas lahan yang digunakan Status kepemilikan lahan
… % per tahun …mx…m (1) Milik sendiri (2) Sewa (3) Lainnya, yaitu …
7
Besarnya biaya sewa lahan
Rp.
2.2. No.
1
2.3. No.
Bangunan untuk Produksi Mi Ruang
Umur Produktif (tahun)
Biaya Pembuatan (Rp)
Luas (m2)
Kapasitas (sak)
Biaya Perbaikan (Rp)
Proses produksi mi Peralatan Peralatan
Umur Ekonomis
Jumlah
Harga Satuan (Rp)
Nilai (Rp)
Mesin adonan varimixer Mesin sheeting Mesin steaming box Mesin grinder Meja handling Timbangan Drum Bak besar Baskom sedang Toples sedang Gentong besar Sendok tepung Gayung
109
Strap besi Bangku kecil Pisau Ember Pengaduk kayu Tripleks kayu Motor Tas motor Perizinan Celemek Sapu Serokan Tempat sampah III.
PENGELUARAN
3.1.
Biaya Variabel
No.
Variabel
1
Tepung terigu
2 3 4 5
Tepung jagung Garam Air Benzoat
6 7
Soda As Guar gum
8
Sagu
9
Plastik
Jumlah
Harga Satuan (Rp)
Nilai (Rp)
Total biaya variabel
3.2.
Biaya Tetap
No. Variabel 1 Upah tenaga kerja 3 Insentif tenaga kerja (Co: THR) 4 Biaya transportasi 5 Listrik 6 Air 7 Telepon
Jumlah
Harga Satuan (Rp)
Nilai (Rp)
Total biaya tetap
110
IV. No. 1 2 3 4
PENERIMAAN Variabel Jumlah Harga Satuan (Rp) Mi mentah Pangsit basah Pangsit kering Jasa penggilingan pangsit Total penerimaan
Nilai (Rp)
111
Lampiran 2. Penyusutan dan Nilai Sisa Usaha Mi Mentah Terigu Bapak Sukimin No. 1
Umur
Nilai Beli (Rp)
-
177.000.000
Gedung Mesin adonan 15 Kg Mesin adonan 25 Kg Mesin sheeting Lumpang dan alu Bangku kecil kayu
10
87.120.000
8.712.000
87.120.000
10
7.500.000
750.000
7.500.000
10
11.000.000
1.100.000
11.000.000
10
20.000.000
2.000.000
20.000.000
10
200.000
20.000
200.000
10
100.000
10.000
100.000
Tabung gas
10
120.000
12.000
120.000
Meja besar Aset Reinvestasi Timbangan Digital Timbangan 20 kg Timbangan 60 kg
10
700.000
70.000
700.000
7
800.000
114.285
342.857
457.142
3
75.000
25.000
25.000
50.000
3
350.000
116.666
116.666
233.333
Baskom sedang
2
30.000
15.000
30.000
Baskom besar
2
50.000
25.000
50.000
Ember
2
25.000
12.500
25.000
Toples besar
5
50.000
10.000
50.000
Gentong besar
5
100.000
20.000
100.000
Centong sagu
5
25.000
5.000
25.000
Pisau
5
25.000
5.000
25.000
Strap besi Bangku kecil plastik
5
10.000
2.000
10.000
2
20.000
10.000
20.000
Sapu
2
15.000
7.500
15.000
Serokan
2
15.000
7.500
15.000
Celemek
5
15.000
3.000
15.000
Gerobak Kepala kompor gas
5
3.000.000
600.000
3.000.000
2
125.000
62.500
125.000
Regulator
2
85.000
42.500
85.000
Selang
2
75.000
37.500
75.000
Dandang
5
300.000
60.000
300.000
Sendok
5
20.000
4.000
20.000
Garpu
5
20.000
4.000
20.000
Sumpit
5
10.000
2.000
10.000
Uraian
Akumulasi Penyusutan
Nilai Sisa
Aset Investasi Lahan
2
Penyusutan per Tahun
177.000.000
112
Dandang kecil
5
40.000
8.000
40.000
Mangkok mi
5
45.000
9.000
45.000
Tempat sendok Mangkok sambal
5
7.500
1.500
7.500
5
5.000
1.000
5.000
Serokan mi
5
30.000
6.000
30.000
Sendok sayur
5
15.000
3.000
15.000
Motor
7
10.000.000
1.428.571
4.285.714
11.428.571
Tas motor Total Nilai Sisa
3
250.000
83.333
83.333
333.333
15.405.357
189.502.380
Sumber: UKM Mi Mentah Bapak Sukimin (2011) Lampiran 3. Tabel Biaya Investasi Usaha Mi Mentah Terigu dan Mi Mentah Jagung 30 Persen No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Peralatan
Umur
Satuan
Jumlah
Lahan Gedung Gerobak Mesin Adonan 25 kg Mesin Adonan 15 kg Mesin Sheeting Meja besar Timbangan Digital Timbangan 20 kg Timbangan 60 kg Baskom sedang Baskom besar Ember Lumpang dan alu Toples besar Gentong besar Centong sagu Pisau Strap besi Bangku kecil kayu Bangku kecil
10 5
m2 m2 Unit
125 90 35
Harga satuan (Rp) 1.416.000 968.000 3.000.000
10
Unit
1
11.000.000
11.000.000
10
Unit
1
7.500.000
7.500.000
10
Unit
1
20.000.000
20.000.000
10
Unit
1
700.000
700.000
7
Unit
1
800.000
800.000
3
Unit
1
75.000
75.000
3
Unit
1
350.000
350.000
2
Unit
3
30.000
60.000
2 2
Unit Unit
1 3
50.000 25.000
40.000 36.000
10
Unit
1
200.000
200.000
5 5 5 5 5
Unit Unit Unit Unit Unit
3 1 1 7 1
30.000 100.000 25.000 25.000 10.000
90.000 75.000 25.000 175.000 10.000
10
Unit
2
100.000
200.000
2
Unit
2
20.000
30.000
Nilai (Rp) 177.000.000 87.120.000 105.000.000
113
plastik 22 23 24 25
2 2 5 10
Unit Unit Unit Unit
1 1 5 35
15.000 15.000 15.000 120.000
12.000 15.000 75.000 4.200.000
2
Unit
35
125.000
4.375.000
27 28 29 30 31
Sapu Serokan Celemek Tabung gas Kepala kompor gas Regulator Selang Dandang Sendok Garpu
2 2 5 5 5
35 35 35 35 35
85.000 75.000 300.000 20.000 20.000
2.975.000 2.625.000 10.500.000 700.000 700.000
32
Sumpit
5
35
10.000
350.000
33 34
Dandang kecil Mangkok mi Tempat sendok Mangkok sambal Serokan mi Sendok sayur Motor Tas motor
5 5
Unit Unit Unit Lusin Lusin 10 pasang Unit Lusin
35 35
40.000 45.000
1.400.000 1.575.000
5
Unit
35
7.500
262.500
5
Unit
35
5.000
175.000
35 35 2 2
30.000 15.000 10.000.000 250.000
1.050.000 525.000 20.000.000 500.000 463.377.500
26
35 36 37 38 39 40
5 Unit 5 Unit 7 Unit 3 Unit Total Biaya Investasi
Sumber: UKM Mi Mentah Bapak Sukimin (2011)
114
Lampiran 4. Cashflow Usaha Mi Mentah Terigu Uraian
Tahun Ke1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Mi mentah
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
Pangsit basah
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
Pangsit
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
Jasa penggilingan pangsit
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,502,380.95
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,902,381
Total nilai penjualan 2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Lahan
177,000,000
Gedung
87,120,000
Gerobak
105,000,000
Mesin Adonan 25 Kg Mesin Adonan 15 Kg Mesin Sheeting Meja besar
105,000,000
11,000,000 7,500,000 20,000,000 1,400,000
Timbangan Digital
800,000
Timbangan 20 Kg
75,000
75,000
75,000
800,000 75,000
Timbangan 60 Kg
350,000
350,000
350,000
350,000
Baskom sedang
90,000
90,000
90,000
90,000
90,000
Baskom besar
50,000
50,000
50,000
50,000
50,000
Ember
75,000
75,000
75,000
75,000
75,000
Lumpang dan alu
200,000
Toples besar
150,000
150,000
Gentong besar
100,000
100,000
Centong sagu
25,000
25,000
175,000
175,000
10,000
10,000
Pisau Strap besi
115
Bangku kecil kayu
200,000
Bangku kecil plastik
40,000
40,000
40,000
40,000
40,000
Sapu
15,000
15,000
15,000
15,000
15,000
Serokan
15,000
15,000
15,000
15,000
15,000
Celemek
75,000
75,000
Tabung gas
4,200,000
Kepala kompor gas
4,375,000
4,375,000
4,375,000
4,375,000
4,375,000
Regulator
2,975,000
2,975,000
2,975,000
2,975,000
2,975,000
Selang
2,625,000
2,625,000
2,625,000
2,625,000
2,625,000
Dandang
10,500,000
10,500,000
Sendok
700,000
700,000
Garpu
700,000
700,000
Sumpit
350,000
350,000
Dandang kecil
1,400,000
1,400,000
Mangkok mi
1,575,000
1,575,000
Tempat sendok
262,500
262,500
Mangkok sambal
175,000
175,000
1,050,000
1,050,000
525,000
525,000
Serokan mi Sendok sayur Motor Tas motor Total Biaya Investasi
20,000,000
20,000,000
500,000
500,000
500,000
500,000
463,377,500
-
10,260,000
925,000
27,497,500
105,535,000
11,185,000
20,800,000
10,260,000
925,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
2. Biaya Operasional a. Biaya Tetap Telepon Gaji pegawai THR pegawai THR mitra usaha
Pajak motor Total Biaya Tetap b. Biaya Variabel
116
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Listrik
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
Air
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
Upah pegawai tambahan Tepung terigu Sagu
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Garam
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
Soda As
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
STTP
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
Potasium Karbonat Tartrazin
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 20x35
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 28x50
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Plastik 40x60
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
Spidol Marker
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
Bumbu pangsit
Tinta spidol marker
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Bensin transportasi
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
Total biaya variabel
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
Total biaya Operasional
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
Total biaya (Outflow)
819,071,120
355,693,620
365,953,620
356,618,620
383,191,120
461,228,620
366,878,620
376,493,620
365,953,620
356,618,620
Manfaat Bersih sebelum Pajak
(273,671,120)
189,706,380
179,446,380
188,781,380
162,208,880
84,171,380
178,521,380
168,906,380
179,446,380
378,283,761
Pajak
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
Manfaat Bersih setelah Pajak
(320,073,876)
143,303,624
133,043,624
142,378,624
115,806,124
37,768,624
132,118,624
122,503,624
133,043,624
331,881,005
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
(297,826,254.50)
124,074,540.79
107,184,582.46
106,732,282.44
80,778,406.71
24,513,632.60
79,790,888.43
68,841,598.57
69,567,889.34
161,476,715.87
4 Tahun
4 bulan
DF (7.47%) Present Value Jumlah PV positif (+)
822,960,537.21
Jumlah PV negatif (-)
(297,826,254.50)
NET B/C NPV
2.76 525,134,282.71
IRR
39.06%
PBP
4.39
117
Lampiran 5. Switching Value Usaha Mi Mentah Terigu - Peningkatan Harga Tepung Terigu sebesar 27,725 Persen Tahun KeUraian 1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan 545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,502,380.95
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,902,381
463,377,500
-
10,260,000
925,000
27,497,500
105,535,000
11,185,000
20,800,000
10,260,000
925,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total biaya variabel
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
402,846,645
Total biaya Operasional
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
432,089,858
Total biaya (Outflow)
895,467,358
432,089,858
442,349,858
433,014,858
459,587,358
537,624,858
443,274,858
452,889,858
442,349,858
433,014,858
Total nilai penjualan 2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Total Biaya Investasi 2. Biaya Operasional Total Biaya Tetap
Manfaat Bersih sebelum Pajak
(350,067,358)
113,310,143
103,050,143
112,385,143
85,812,643
7,775,143
102,125,143
92,510,143
103,050,143
301,887,523
Pajak
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
Manfaat Bersih setelah Pajak
(396,470,113)
66,907,387
56,647,387
65,982,387
39,409,887
(38,627,613)
55,722,387
46,107,387
56,647,387
255,484,768
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
(368,912,359.93)
57,929,472.00
45,637,109.88
49,462,837.40
27,489,633.07
(25,071,157.25)
33,652,626.73
25,910,304.54
29,620,653.80
124,306,123.57
DF (7.47%) Present Value Jumlah PV positif (+)
368,937,603.74
Jumlah PV negatif (-)
(368,912,359.93)
NET B/C NPV IRR
118
1.0001 25,243.81 7.47%
Lampiran 6. Switching Value Usaha Mi Mentah Terigu - Penurunan Penjualan sebesar 16,536 Persen Tahun KeUraian 1
2
3
4
5
6
7
8
9
10
INFLOW Total nilai penjualan
469,003,680
2. Nilai Sisa Total Manfaat (Inflow)
469,003,680 0
469,003,680
469,003,680 0
469,003,680
469,003,680 0
469,003,680 0
469,003,680 0
469,003,680 0
469,003,680 0
469,003,680 0
0
469,003,680 189,502,380.95
469,003,680
469,003,680
469,003,680
469,003,680
469,003,680
469,003,680
469,003,680
658,506,061
10,260,000
925,000
27,497,500
105,535,000
11,185,000
20,800,000
10,260,000
925,000
OUTFLOW 1. Biaya Investasi 463,377,500
-
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total biaya variabel
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
332,884,500
Total biaya Operasional
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
355,693,620
Total biaya (Outflow)
819,071,120
355,693,620
365,953,620
356,618,620
383,191,120
461,228,620
366,878,620
376,493,620
365,953,620
356,618,620
Manfaat Bersih sebelum Pajak
(350,067,440)
113,310,060
103,050,060
112,385,060
85,812,560
7,775,060
102,125,060
92,510,060
103,050,060
301,887,441
Pajak
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
46,402,755.71
Manfaat Bersih setelah Pajak
(396,470,196)
66,907,304
56,647,304
65,982,304
39,409,804
(38,627,696)
55,722,304
46,107,304
56,647,304
255,484,685
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
(368,912,436.69)
57,929,400.57
45,637,043.41
49,462,775.56
27,489,575.52
(25,071,210.79)
33,652,576.90
25,910,258.18
29,620,610.66
124,306,083.43
Total Biaya Investasi 2. Biaya Operasional Total Biaya Tetap
DF (7.47%) Present Value Jumlah PV positif (+)
368,937,113.44
Jumlah PV negatif (-)
(368,912,436.69)
NET B/C NPV IRR
119
1.0001 24,676.75 7.47%
Lampiran 7. Laba Rugi Usaha Pembuatan Mi Mentah Terigu Tahun Komponen 1
2
3
4
5
6
7
8
9
10
PENERIMAAN 1. Pendapatan Mi mentah
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
2. Pendapatan Pangsit basah
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
3. Pendapatan Pangsit
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
4. Pendapatan Jasa penggilingan pangsit
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
TOTAL PENERIMAAN BIAYA VARIABEL Tepung terigu
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
275,550,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Soda As
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
STTP
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
Potasium Karbonat
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Tartrazin
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
Bumbu pangsit
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
Plastik 20x35
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 28x50
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 40x60
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Spidol Marker
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
Tinta spidol marker
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
Bensin transportasi
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
TOTAL BIAYA VARIABEL
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
321,574,500
LABA KOTOR
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
223,825,500
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
Sagu Garam
BIAYA TETAP Telepon Gaji pegawai
120
THR pegawai
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
THR mitra usaha
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
TOTAL BIAYA TETAP
Pajak motor
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Biaya Penyusutan
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
15,405,357
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
185,611,023
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
46,402,756
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
139,208,267
LABA BERSIH SEBELUM PAJAK PAJAK 25% LABA BERSIH
121
Lampiran 8. Penyusutan dan Nilai Sisa Usaha Mi Jagung 30 Persen Bapak Sukimin No. 1
Umur
Nilai Beli (Rp)
-
177.000.000
-
-
10
87.120.000
8.712.000
87.120.000
10
7.500.000
750.000
7.500.000
10
11.000.000
1.100.000
11.000.000
Mesin sheeting
10
20.000.000
2.000.000
20.000.000
Lumpang dan alu Bangku kecil kayu
10
200.000
20.000
200.000
Uraian
Akumulasi Penyusutan
Nilai Sisa
Aset Investasi Lahan Gedung Mesin dough mixer 15 Kg Mesin dough mixer 25 Kg
2
Penyusutan per Tahun
10
100.000
10.000
100.000
Tabung gas
10
120.000
12.000
120.000
Meja besar
10
700.000
70.000
700.000
Aset Reinvestasi
177.000.000
.
Gerobak
5
3000.000
600.000
3.000.000
Timbangan Digital
7
800.000
114.285
342.857
457.142
Timbangan 60 Kg
3
350.000
116.666
116.666
233.333
Baskom sedang
2
30.000
15.000
30.000
Baskom besar
2
50.000
25.000
50.000
Ember
2
25.000
12.500
25.000
Toples besar
5
50.000
10.000
50.000
Gentong besar
5
100.000
20.000
100.000
Centong sagu
5
25.000
5.000
25.000
Pisau
5
25.000
5.000
25.000
Strap besi Bangku kecil plastik
5
10.000
2.000
10.000
2
20.000
10.000
20.000
Sapu
2
15.000
7.500
15.000
Serokan
2
15.000
7.500
15.000
Celemek
5
15.000
3.000
15.000
Kepala kompor gas
2
125.000
62.500
125.000
Regulator
2
85.000
42.500
85.000
Selang
2
75.000
37.500
75.000
Dandang
5
300.000
60.000
300.000
Sendok
5
20.000
4.000
20.000
Garpu
5
20.000
4.000
20.000
Sumpit
5
10.000
2.000
10.000
Dandang kecil
5
40.000
8.000
40.000
122
Mangkok mi
5
45.000
9.000
45.000
Tempat sendok
5
7.500
1.500
7.500
Mangkok sambal
5
5.000
1.000
5.000
Serokan mi
5
30.000
6.000
30.000
Sendok sayur
5
15.000
3.000
15.000
Motor
7
10.000.000
1.428.571
4.285.714
11.428.571
Tas motor
3
250.000
83.333
83.333
333.333
Total Nilai Sisa
15.380.357
189.452.380
Sumber: UKM Mi Mentah Bapak Sukimin (2011)
123
Lampiran 9. Cashflow Usaha Mi Mentah Jagung 30 Persen Uraian
Tahun Ke1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Mi mentah
231,000,000
323,400,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
Pangsit basah
16,500,000
23,100,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
Pangsit Jasa penggilingan pangsit
19,800,000
27,720,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
5,400,000
7,560,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
Total nilai penjualan
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,452,380.95
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,852,381
2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Lahan
177,000,000
Gedung
87,120,000
Gerobak
105,000,000
Mesin dough mixer 25 Kg
11,000,000
Mesin dough mixer 15 Kg
7,500,000
Mesin sheeting Meja besar
105,000,000
20,000,000 1,400,000
Timbangan Digital
800,000
Timbangan 60 Kg
350,000
800,000 350,000
350,000
350,000
Baskom sedang
90,000
90,000
90,000
90,000
90,000
Baskom besar
50,000
50,000
50,000
50,000
50,000
Ember
75,000
75,000
75,000
75,000
75,000
Lumpang dan alu
124
200,000
Toples besar
150,000
150,000
Gentong besar
100,000
100,000
Centong sagu
25,000
25,000
175,000
175,000
10,000
10,000
Pisau Strap besi Bangku kecil kayu
200,000
Bangku kecil plastik
40,000
40,000
40,000
40,000
40,000
Sapu
15,000
15,000
15,000
15,000
15,000
Serokan
15,000
15,000
15,000
15,000
15,000
Celemek
75,000
75,000
Tabung gas
4,200,000
Kepala kompor gas
4,375,000
4,375,000
4,375,000
4,375,000
4,375,000
Regulator
2,975,000
2,975,000
2,975,000
2,975,000
2,975,000
Selang
2,625,000
2,625,000
2,625,000
2,625,000
2,625,000
Dandang
10,500,000
10,500,000
Sendok
700,000
700,000
Garpu
700,000
700,000
Sumpit
350,000
350,000
Dandang kecil
1,400,000
1,400,000
Mangkok mi
1,575,000
1,575,000
Tempat sendok
262,500
262,500
Mangkok sambal
175,000
175,000
1,050,000
1,050,000
525,000
525,000
Serokan mi Sendok sayur Motor Tas motor Total Biaya Investasi 2. Biaya Operasional
125
20,000,000
20,000,000
500,000 463,302,500
500,000 -
10,260,000
850,000
500,000 10,260,000
122,772,500
11,110,000
500,000 20,800,000
10,260,000
850,000
a. Biaya Tetap Telepon
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
Upah pegawai
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
THR pegawai
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
Pajak motor
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
1,620,000
2,268,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
Air Upah pegawai tambahan
1,020,000
1,428,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,000,000
2,800,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
Tepung terigu
96,442,500
135,019,500
192,885,000
192,885,000
192,885,000
192,885,000
192,885,000
192,885,000
192,885,000
192,885,000
Tepung jagung
30,937,500
43,312,500
61,875,000
61,875,000
61,875,000
61,875,000
61,875,000
61,875,000
61,875,000
61,875,000
9,000,000
12,600,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Garam
782,000
1,094,800
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
Soda As
560,000
784,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
STTP
550,000
770,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Potasium Karbonat
420,000
588,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
Guargum
1,863,000
2,608,200
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
Tartrazin
240,000
336,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
8,793,750
12,311,250
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 20x35
192,500
269,500
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 28x50
248,000
347,200
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Plastik 40x60
200,000
280,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
Spidol Marker
16,000
22,400
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
THR pelanggan tetap
Total Biaya Tetap b. Biaya Variabel Listrik
Sagu
Bumbu pangsit
126
Tinta spidol marker
10,000
14,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Bensin transportasi
3,015,000
4,221,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
Total biaya variabel
157,910,250
221,074,350
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
Total biaya Operasional
180,719,370
243,883,470
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
Total Biaya (Outflow) Manfaat Bersih sebelum pajak
644,021,870
243,883,470
348,889,620
339,479,620
348,889,620
461,402,120
349,739,620
359,429,620
348,889,620
339,479,620
(371,321,870)
137,896,530
185,970,380
196,510,380
395,372,761
30,629,043.21
196,510,380 47,847,505.7 1
195,660,380
19,150,068.21
205,920,380 47,847,505.7 1
83,997,880
Pajak Manfaat Bersih setelah Pajak
196,510,380 47,847,505.7 1
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
(390,471,938)
107,267,487
148,662,874
158,072,874
148,662,874
36,150,374
147,812,874
138,122,874
148,662,874
347,525,255
DF (7.47%)
0.8658
0.8056 119,767,994. 85
0.7496 118,497,272. 67
0.6975 103,697,021. 17
0.6490
0.6039
0.5620
0.5229
0.4866
23,463,311.42
89,269,174.76
77,618,923.69
77,735,122.16
169,088,426.30
IRR
0.9305 (363,331,104. 69) 872,011,130.9 3 (363,331,104. 69) 2.40 508,680,026.2 4 32%
PBP
3.63
Present Value Jumlah PV positif (+) Jumlah PV negatif (-) NET B/C NPV
127
92,873,883.90
3 tahun 7 bulan
Lampiran 10. Switching Value Usaha Mi Mentah Jagung 30 Persen - Peningkatan Harga Tepung Terigu sebesar 42,891 Persen Tahun Ke-
Uraian 1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan 272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,452,380.95
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,852,381
463,302,500
-
10,260,000
850,000
10,260,000
122,772,500
11,110,000
20,800,000
10,260,000
850,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total biaya variabel
199,275,403
278,985,564
398,550,805
398,550,805
398,550,805
398,550,805
398,550,805
398,550,805
398,550,805
398,550,805
Total biaya Operasional
222,084,523
301,794,684
421,359,925
421,359,925
421,359,925
421,359,925
421,359,925
421,359,925
421,359,925
421,359,925
Total nilai penjualan 2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Total Biaya Investasi 2. Biaya Operasional Total Biaya Tetap b. Biaya Variabel
Total Biaya (Outflow)
685,387,023
301,794,684
431,619,925
422,209,925
431,619,925
544,132,425
432,469,925
442,159,925
431,619,925
422,209,925
Manfaat Bersih sebelum pajak
(412,687,023)
79,985,316
113,780,075
123,190,075
113,780,075
1,267,575
112,930,075
103,240,075
113,780,075
312,642,456
Pajak
19,150,068.21
30,629,043.21
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
Manfaat Bersih setelah Pajak
(431,837,091)
49,356,273
65,932,569
75,342,569
65,932,569
(46,579,931)
65,082,569
55,392,569
65,932,569
264,794,950
DF (6.58%)
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
Present Value
401,821,057.87)
42,733,440.57
53,117,576.36
56,479,576.12
45,990,036.38
(30,232,589.57)
39,305,556.08
31,128,164.71
34,475,832.15
128,835,993.05
Jumlah PV positif (+)
401,833,585.86
Jumlah PV negatif (-)
(401,821,057.87)
NET B/C
1.0000
NPV
12,528.00
IRR
7.47%
128
Lampiran 11. Switching Value Usaha Mi Mentah Jagung 30 Persen - Penurunan Penjualan sebesar 17,907 Persen Tahun Ke-
Uraian 1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Total nilai penjualan
231,334,830
323,868,762
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
0
0
0
0
0
0
0
0
0
189,452,380.95
231,334,830
323,868,762
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
462,669,660
652,122,041
463,302,500
-
10,260,000
850,000
10,260,000
122,772,500
11,110,000
20,800,000
10,260,000
850,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total biaya variabel
157,910,250
221,074,350
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
315,820,500
Total biaya Operasional
180,719,370
243,883,470
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
338,629,620
Total Biaya (Outflow)
644,021,870
243,883,470
348,889,620
339,479,620
348,889,620
461,402,120
349,739,620
359,429,620
348,889,620
339,479,620
2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Total Biaya Investasi 2. Biaya Operasional Total Biaya Tetap
Manfaat Bersih sebelum pajak
(412,687,040)
79,985,292
113,780,040
123,190,040
113,780,040
1,267,540
112,930,040
103,240,040
113,780,040
312,642,421
Pajak
19,150,068.21
30,629,043.21
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
47,847,505.71
Manfaat Bersih setelah Pajak
(431,837,108)
49,356,249
65,932,534
75,342,534
65,932,534
(46,579,966)
65,082,534
55,392,534
65,932,534
264,794,915
DF (6.58%)
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
Present Value
(401,821,073.99)
42,733,419.57
53,117,548.44
56,479,550.14
45,990,012.21
(30,232,612.06)
39,305,535.16
31,128,145.24
34,475,814.03
128,835,976.20
Jumlah PV positif (+)
401,833,388.94
Jumlah PV negatif (-)
(401,821,073.99)
NET B/C
1.0000
NPV
12,314.95
IRR
7.47%
129
Lampiran 12. Laba Rugi Usaha Pembuatan Mi Mentah Jagung 30 Persen Tahun
Komponen 1
2
3
4
5
6
7
8
9
10
231,000,00 0 16,500,000
323,400,00 0 23,100,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
462,000,00 0 33,000,000
19,800,000
27,720,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
5,400,000
7,560,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
272,700,00 0
381,780,00 0
545,400,00 0
545,400,00 0
545,400,00 0
545,400,00 0
545,400,00 0
545,400,00 0
545,400,00 0
545,400,00 0
Listrik
1,620,000
2,268,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
Air
1,020,000
1,428,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
Upah pegawai tambahan
2,000,000
30,937,500
2,800,000 135,019,50 0 43,312,500
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
4,000,000 192,885,00 0 61,875,000
9,000,000
12,600,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Garam
782,000
1,094,800
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
Soda As
560,000
784,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
STTP
550,000
770,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Potasium Karbonat
420,000
588,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
Guargum
1,863,000
2,608,200
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
3,726,000
Tartrazin
240,000
336,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
8,793,750
12,311,250
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 20x35
192,500
269,500
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 28x50
248,000
347,200
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Plastik 40x60
200,000
280,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
PENERIMAAN 1. Pendapatan Mi mentah 2. Pendapatan Pangsit basah 3. Pendapatan Pangsit 4. Pendapatan Jasa penggilingan pangsit TOTAL PENERIMAAN BIAYA VARIABEL
Tepung terigu Tepung jagung Sagu
Bumbu pangsit
130
96,442,500
Spidol Marker
16,000
22,400
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
Tinta spidol marker
10,000
14,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Bensin transportasi
3,015,000 157,910,25 0 114,789,75 0
4,221,000 221,074,35 0 160,705,65 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
6,030,000 315,820,50 0 229,579,50 0
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
Upah pegawai
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
THR pegawai
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
TOTAL BIAYA VARIABEL LABA KOTOR BIAYA TETAP Telepon
THR pelanggan tetap
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
TOTAL BIAYA TETAP
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Biaya Penyusutan
15,380,357
19,150,068
15,380,357 122,516,17 3 30,629,043
57,450,205
91,887,130
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
15,380,357 191,390,02 3 47,847,506 143,542,51 7
Pajak motor
LABA BERSIH SEBELUM PAJAK PAJAK 25% LABA BERSIH
131
76,600,273
Lampiran 13. Penyusutan dan Nilai Sisa Usaha Mi Jagung 100 Persen No 1
Umur
Nilai Beli (Rp)
-
177,000,000
-
-
10
87,120,000
8,712,000
87,120,000
10
7,500,000
750,000
7,500,000
10
11,000,000
1,100,000
11,000,000
10
20,000,000
2,000,000
20,000,000
Mesin grinder
10
7,700,000
770,000
7,700,000
Mesin steam Lumpang dan alu Bangku kecil kayu
10
7,000,000
700,000
7,000,000
10
200,000
20,000
200,000
10
100,000
10,000
100,000
Tabung gas
10
120,000
12,000
120,000
Meja besar Aset Reinvestasi
10
700,000
70,000
700,000
Gerobak Timbangan Digital Timbangan 60 Kg
5
3,000,000
600,000
3,000,000
7
800,000
114,285
342,857
457,142
3
350,000
116,666
116,666.67
233,333
Baskom sedang
2
30,000
15,000
30,000.00
Baskom besar
2
50,000
25,000
50,000.00
Ember
2
25,000
12,500
25,000.00
Toples besar
5
50,000
10,000
50,000.00
Gentong besar
5
100,000
20,000
100,000.00
Centong sagu
5
25,000
5,000
25,000.00
Pisau
5
25,000
5,000
25,000.00
Strap besi Bangku kecil plastik
5
10,000
2,000
10,000.00
2
20,000
10,000
20,000.00
Sapu
2
15,000
7,500
15,000.00
Serokan
2
15,000
7,500
15,000.00
Celemek Kepala kompor gas
5
15,000
3,000
15,000.00
2
125,000
62,500
125,000.00
Regulator
2
85,000
42,500
85,000.00
Selang
2
75,000
37,500
75,000.00
Dandang
5
300,000
60,000
300,000.00
Sendok
5
20,000
4,000
20,000.00
Garpu
5
20,000
4,000
20,000.00
Uraian
Akumulasi Penyusutan
Nilai Sisa
Aset Investasi Lahan Gedung Mesin dough mixer 15 Kg Mesin dough mixer 25 Kg Mesin sheeting
2
Penyusutan per Tahun
177,000,000
132
Sumpit
5
10,000
2,000
10,000.00
Dandang kecil
5
40,000
8,000
40,000.00
Mangkok mi
5
45,000
9,000
45,000.00
Tempat sendok Mangkok sambal
5
7,500
1,500
7,500.00
5
5,000
1,000
5,000.00
Serokan mi
5
30,000
6,000
30,000.00
Sendok sayur
5
15,000
3,000
15,000.00
Motor
7
10,000,000
1,428,571
4,285,714
11,428,571
Tas motor
3
250,000
83,333
83,333
333,333
Total Nilai Sisa
16,850,357
189,452,380
Sumber: UKM Mi Mentah Bapak Sukimin (2011) Lampiran 14. Biaya Investasi Usaha Mi Mentah Jagung 100 Persen No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Peralatan Lahan Gedung Gerobak Mesin adonan 25 Kg Mesin adonan 15 Kg Mesin steam Mesin sheeting Mesin grinder Meja besar Timbangan Digital Timbangan 60 Kg Baskom sedang Baskom besar Ember Lumpang dan alu Toples besar Gentong besar Centong sagu Pisau Strap besi Bangku kecil
Umur (tahun)
Satuan Jumlah
-
m2
1
10
m2
1
5
Unit
35
10
Unit
1
10
Unit
1
10 10 10 10
Unit Unit Unit Unit
1 1 1 2
7
Unit
1
3
Unit
1
2 2 2
Unit Unit Unit
3 1 3
10
Unit
1
5 5 5 5 5 10
Unit Unit Unit Unit Unit Unit
3 1 1 7 1 2
Harga satuan (Rp)
Nilai (Rp)
3,000,000
177,000,00 0 87,120,000 105,000,00 0
11,000,000
11,000,000
7,500,000 7,000,000 20,000,000 7,700,000 700,000
7,500,000 7,000,000 20,000,000 7,700,000 1,400,000
800,000
800,000
350,000 30,000 50,000 25,000
350,000 90,000 50,000 75,000
200,000 50,000 100,000 25,000 25,000 10,000 100,000
200,000 150,000 100,000 25,000 175,000 10,000 200,000
177,000,000 87,120,000
133
22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
kayu Bangku kecil plastik Sapu Serokan Celemek Tabung gas Kepala kompor gas Regulator Selang Dandang Sendok Garpu Sumpit Dandang kecil Mangkok mi Tempat sendok Mangkok sambal Serokan mi Sendok sayur Motor Tas motor
2
Unit
2
2 2 5 10
Unit Unit Unit Unit
1 1 5 35
2
Unit
35
2 2 5 5 5 5 5 5 5
Unit Unit Unit Unit Unit Unit Unit Unit Unit
35 35 35 35 35 35 35 35 35
5
Unit
35
5 5 7 3
Unit Unit Unit Unit
35 35 2 2
Total Biaya Investasi
20,000 15,000 15,000 15,000 120,000
40,000 15,000 15,000 75,000 4,200,000
125,000 85,000 75,000 300,000 20,000 20,000 10,000 40,000 45,000 7,500
4,375,000 2,975,000 2,625,000 10,500,000 700,000 700,000 350,000 1,400,000 1,575,000 262,500
5,000 30,000 15,000 10,000,000 250,000
175,000 1,050,000 525,000 20,000,000 500,000 478,002,50 0
Sumber: UKM Mi Mentah Bapak Sukimin (2011)
134
Lampiran 15. Cashflow Usaha Mi Mentah Jagung 100 Persen Tahun Ke-
Uraian 1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Mi mentah jagung
231,000,000
323,400,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
Pangsit basah
16,500,000
23,100,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
Pangsit
19,800,000
27,720,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
5,400,000
7,560,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,452,380.95
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,852,381
Jasa penggilingan pangsit Total nilai penjualan 2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW 1. Biaya Investasi Lahan
177,000,000
Gedung
87,120,000
Gerobak
105,000,000
Mesin adonan 25 Kg
11,000,000
Mesin adonan 15 Kg
7,500,000
Mesin steam
7,000,000
Mesin sheeting
20,000,000
Mesin grinder
7,700,000
Meja besar
1,400,000
Timbangan Digital
800,000
Timbangan 60 Kg
350,000
105,000,000
800,000 350,000
350,000
350,000
Baskom sedang
90,000
90,000
90,000
90,000
90,000
Baskom besar
50,000
50,000
50,000
50,000
50,000
Ember
75,000
75,000
75,000
75,000
75,000
135
Lumpang dan alu
200,000
Toples besar
150,000
150,000
Gentong besar
100,000
100,000
Centong sagu
25,000
25,000
175,000
175,000
10,000
10,000
Pisau Strap besi Bangku kecil kayu
200,000
Bangku kecil plastik
40,000
40,000
40,000
40,000
40,000
Sapu
15,000
15,000
15,000
15,000
15,000
Serokan
15,000
15,000
15,000
15,000
15,000
Celemek
75,000
75,000
Tabung gas
4,200,000
Kepala kompor gas
4,375,000
4,375,000
4,375,000
4,375,000
4,375,000
Regulator
2,975,000
2,975,000
2,975,000
2,975,000
2,975,000
Selang
2,625,000
2,625,000
2,625,000
2,625,000
2,625,000
10,500,000
10,500,000
Sendok
700,000
700,000
Garpu
700,000
700,000
Sumpit
350,000
350,000
Dandang kecil
1,400,000
1,400,000
Mangkok mi
1,575,000
1,575,000
Tempat sendok
262,500
262,500
Mangkok sambal
175,000
175,000
1,050,000
1,050,000
525,000
525,000
Dandang
Serokan mi Sendok sayur Motor Tas motor Total biaya Investasi
136
20,000,000
20,000,000
500,000 478,002,500
500,000 -
10,260,000
850,000
500,000 10,260,000
122,772,500
31,110,000
500,000 800,000
10,260,000
850,000
2. Biaya Operasional a. Biaya Tetap 2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
Upah pegawai
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
THR pegawai
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
Pajak motor
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Listrik
1,620,000
2,268,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
Air
1,020,000
1,428,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
Upah pegawai tambahan
2,000,000
2,800,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
Tepung jagung
92,125,000
128,975,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
Tepung terigu
14,696,000
20,574,400
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
9,000,000
12,600,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Garam
782,000
1,094,800
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
Soda As
560,000
784,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
STTP
550,000
770,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Potasium Karbonat
420,000
588,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
3,708,000
5,191,200
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
Telepon
THR pelanggan tetap
Total Biaya Tetap b. Biaya Variabel
Sagu
Guargum
240,000
336,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
8,793,750
12,311,250
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 20x35
192,500
269,500
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 28x50
248,000
347,200
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Plastik 40x60
200,000
280,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
Tartrazin Bumbu pangsit
137
Spidol Marker
16,000
22,400
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
Tinta spidol marker
10,000
14,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Bensin transportasi
3,015,000
4,221,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
45,000
63,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
Total Biaya Variabel
139,241,250
194,937,750
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
Total Biaya Operasional
162,050,370
217,746,870
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
Total Biaya (Outflow) Manfaat bersih sebelum pajak
640,052,870
217,746,870
311,551,620
302,141,620
311,551,620
424,064,120
332,401,620
302,091,620
311,551,620
302,141,620
(367,352,870)
164,033,130
233,848,380
243,258,380
233,848,380
121,335,880
212,998,380
243,308,380
233,848,380
432,710,761
23,449,818
36,795,693
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
(390,802,688)
127,237,437
177,033,874
186,443,874
177,033,874
64,521,374
156,183,874
186,493,874
177,033,874
375,896,255
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
Present Value
(341,818,991.35)
142,022,474.17
188,396,408.36
182,355,478.22
163,116,585.29
78,752,754.16
128,636,897.83
136,728,508.42
122,278,224.97
210,535,437.39
Jumlah PV positif (+)
1,352,822,768.82
Jumlah PV negatif (-)
(341,818,991.35)
Kain saring
Pajak 25% Manfaat bersih setelah pajak DF (7.47%)
NET B/C NPV
3.958 1,011,003,777.47
IRR
38%
PBP
3.93
138
3 tahun 11 bulan
Lampiran 16. Switching Value Usaha Mi Mentah Jagung 100 Persen - Peningkatan Harga Tepung Jagung sebesar 59,051 Persen Uraian
Tahun Ke1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Total nilai penjualan
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
0
0
0
0
0
0
0
0
0
189,452,380.95
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
734,852,381
478,002,500
-
10,260,000
850,000
10,260,000
122,772,500
31,110,000
800,000
10,260,000
850,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total Biaya Variabel
193,641,984
271,098,777
387,283,968
387,283,968
387,283,968
387,283,968
387,283,968
387,283,968
387,283,968
387,283,968
Total Biaya Operasional
216,451,104
293,907,897
410,093,088
410,093,088
410,093,088
410,093,088
410,093,088
410,093,088
410,093,088
410,093,088
2. Nilai Sisa Total Manfaat (Inflow) OUTFLOW Total biaya Investasi 2. Biaya Operasional Total Biaya Tetap
Total Biaya (Outflow) Manfaat bersih sebelum pajak Pajak 25% Manfaat bersih setelah pajak DF (7.47%) Present Value
694,453,604
293,907,897
420,353,088
410,943,088
420,353,088
532,865,588
441,203,088
410,893,088
420,353,088
410,943,088
(421,753,604)
87,872,103
125,046,913
134,456,913
125,046,913
12,534,413
104,196,913
134,506,913
125,046,913
323,909,293
23,449,818
36,795,693
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
(445,203,422)
51,076,410
68,232,407
77,642,407
68,232,407
(44,280,093)
47,382,407
77,692,407
68,232,407
267,094,788
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
(392,438,451.43)
76,081,054.13
100,742,152.63
100,793,874.31
87,224,146.55
8,135,429.57
62,928,025.97
75,586,913.69
65,386,446.12
157,598,079.19
Jumlah PV positif (+)
734,476,122.17
Jumlah PV negatif (-)
(392,438,451.43)
NET B/C NPV IRR
139
1.872 342,037,670.74 7.47%
Lampiran 17. Switching Value Usaha Mi Mentah Jagung 100 Persen - Penurunan Produksi sebesar 23,55 Persen Tahun Ke-
Uraian 1
2
3
4
5
6
7
8
9
10
INFLOW 1. Penjualan Total nilai penjualan 2. Nilai Sisa
218,299,500 0
305,619,300 0
436,599,000 0
436,599,000 0
436,599,000 0
436,599,000 0
436,599,000 0
436,599,000 0
436,599,000 0
436,599,000 189,452,380.95
Total Manfaat (Inflow)
218,299,500
305,619,300
436,599,000
436,599,000
436,599,000
436,599,000
436,599,000
436,599,000
436,599,000
626,051,381
478,002,500
-
10,260,000
850,000
10,260,000
122,772,500
31,110,000
800,000
10,260,000
850,000
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Total Biaya Variabel
139,241,250
194,937,750
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
Total Biaya Operasional
162,050,370
217,746,870
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
301,291,620
Total Biaya (Outflow)
640,052,870
217,746,870
311,551,620
302,141,620
311,551,620
424,064,120
332,401,620
302,091,620
311,551,620
302,141,620
(421,753,370)
87,872,430
125,047,380
134,457,380
125,047,380
12,534,880
104,197,380
134,507,380
125,047,380
323,909,761
23,449,818
36,795,693
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
(445,203,188)
51,076,737
68,232,874
77,642,874
68,232,874
(44,279,626)
47,382,874
77,692,874
68,232,874
267,095,255
0.9305
0.8658
0.8056
0.7496
0.6975
0.6490
0.6039
0.5620
0.5229
0.4866
(392,438,233.93)
76,081,337.47
100,742,529.27
100,794,224.77
87,224,472.65
8,135,733.00
62,928,308.30
75,587,176.40
65,386,690.57
157,598,306.65
OUTFLOW Total biaya Investasi 2. Biaya Operasional Total Biaya Tetap
Manfaat bersih sebelum pajak Pajak 25% Manfaat bersih setelah pajak DF (6.58%) Present Value Jumlah PV positif (+)
734,478,779.09
Jumlah PV negatif (-)
(392,438,233.93)
NET B/C NPV IRR
140
1.872 342,040,545.16 7.47%
Lampiran 18. Laba Rugi Usaha Pembuatan Mi Mentah Jagung 100 Persen Tahun
Komponen 1
2
3
4
5
6
7
8
9
10
PENERIMAAN 231,000,000
323,400,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
462,000,000
Pangsit basah
16,500,000
23,100,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
33,000,000
Pangsit
19,800,000
27,720,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
39,600,000
Mi mentah jagung
5,400,000
7,560,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
10,800,000
272,700,000
381,780,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
545,400,000
Listrik
1,620,000
2,268,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
3,240,000
Air
1,020,000
1,428,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
2,040,000
Upah pegawai tambahan
2,000,000
2,800,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
Tepung jagung
92,125,000
128,975,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
184,250,000
Tepung terigu
14,696,000
20,574,400
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
29,392,000
9,000,000
12,600,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
18,000,000
Garam
782,000
1,094,800
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
1,564,000
Soda As
560,000
784,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
1,120,000
STTP
550,000
770,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
Jasa penggilingan pangsit TOTAL PENERIMAAN BIAYA VARIABEL
Sagu
420,000
588,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
840,000
Guargum
3,708,000
5,191,200
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
7,416,000
Tartrazin
240,000
336,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
480,000
8,793,750
12,311,250
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
17,587,500
Plastik 20x35
192,500
269,500
385,000
385,000
385,000
385,000
385,000
385,000
385,000
385,000
Plastik 28x50
248,000
347,200
496,000
496,000
496,000
496,000
496,000
496,000
496,000
496,000
Plastik 40x60
200,000
280,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
Spidol Marker
16,000
22,400
32,000
32,000
32,000
32,000
32,000
32,000
32,000
32,000
Tinta spidol marker
10,000
14,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Potasium Karbonat
Bumbu pangsit
141
3,015,000
4,221,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
6,030,000
45,000
63,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
TOTAL BIAYA VARIABEL
139,241,250
194,937,750
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
278,482,500
LABA KOTOR
133,458,750
186,842,250
266,917,500
266,917,500
266,917,500
266,917,500
266,917,500
266,917,500
266,917,500
266,917,500
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
2,400,000
Upah pegawai
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
14,400,000
THR pegawai
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
PBB
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
259,120
Service motor
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
Service mesin-mesin
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
750,000
Bensin transportasi Kain saring
BIAYA TETAP Telepon
THR pelanggan tetap
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
600,000
TOTAL BIAYA TETAP
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
22,809,120
Biaya Penyusutan
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
16,850,357
LABA BERSIH SEBELUM PAJAK
93,799,273
147,182,773
227,258,023
227,258,023
227,258,023
227,258,023
227,258,023
227,258,023
227,258,023
227,258,023
PAJAK 25%
23,449,818
36,795,693
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
56,814,506
LABA BERSIH
70,349,455
110,387,080
170,443,517
170,443,517
170,443,517
170,443,517
170,443,517
170,443,517
170,443,517
170,443,517
Pajak motor
142
