FAKULTAS
EKONOMI PROGRAM STUDI MANAJEMEN
UNIVERSITAS MUHAMMADIYAH GRESIK
Jalan
Sumatra 101 GKB Gresik
Telp. (031) 3951414 Fax. (031) 3952585
NAMA KELOMPOK:
1.
LENY RUFI’AL ‘AMALYN (12311045)
2. MIFTACHATUL HIDAYATI C.K (12311058)
A.
Judul
:
“BOIM KUE”
B.
Investasi
awal
|
No
|
Banyak
|
Nama
|
Harga / satuan (Rp)
|
Investasi selama 3
tahun (Rp)
|
|
1
|
2
|
Gerobak boim kue
|
5.000.0000
|
10.000.000
|
|
2
|
3
|
Oven
|
1.500.000
|
4.500.000
|
|
3
|
3
|
Kompor
|
1.000.000
|
3.000.000
|
|
4
|
2
|
Mixer
|
500.000
|
1.000.000
|
|
5
|
6
|
Cetakan + Loyang
|
500.000
|
3.000.000
|
|
6
|
10
|
Baskom
|
25.000
|
250.000
|
|
7
|
4
|
Penjepit
|
50.000
|
200.000
|
|
8
|
2
|
Sepeda motor
|
5.000.000
|
10.000.000
|
|
9
|
6
|
Tameng
|
50.000
|
300.000
|
|
10
|
10
|
Pisau
|
25.000
|
250.000
|
|
11
|
|
Asumsi sewa tempat
|
11.000.000
|
33.000.000
|
|
Jumlah
|
65.500.000
|
|||
C.
Depresiasi
Depresiasi = total investasi awal/36 bulan = Rp 65.500.000,-/36 = Rp 1.820.000,-
D.
Fix Cost
Karyawan = Rp 54.000.000,-/36 bulan = Rp 1.500.000,-
E.
Variable
Cost
|
No
|
Banyak
|
Nama
|
Harga / satuan (Rp)
|
Biaya (Rp)
|
Biaya selama 3 tahun (Rp)
|
|
1
|
6 kg
|
Telur
|
20.000
|
120.000
|
4.320.000
|
|
2
|
10 kg
|
Gula
|
10.000
|
100.000
|
3.600.000
|
|
3
|
2 kg
|
Mentega
|
20.000
|
40.000
|
1.440.000
|
|
4
|
1 kg
|
Cokelat
|
25.000
|
25.000
|
900.000
|
|
5
|
5 kg
|
Kentang
|
10.000
|
50.000
|
1.800.000
|
|
6
|
6 kg
|
Terigu
|
10.000
|
60.000
|
2.160.000
|
|
7
|
1 pack
|
Parnivan
|
15.000
|
15.000
|
540.000
|
|
8
|
3 kg
|
Ketan
|
15.000
|
45.000
|
1.620.000
|
|
9
|
1 ikat
|
Daun
pisang
|
10.000
|
10.000
|
360.000
|
|
10
|
2 pack
|
Plastik
|
25.000
|
50.000
|
1.800.000
|
|
11
|
1 ikat
|
Daun
pandan
|
1.000
|
1.000
|
36.000
|
|
12
|
2 liter
|
Susu
|
20.000
|
40.000
|
1.440.000
|
|
13
|
50 lbr
|
Kotak
karton
|
50.000
|
50.000
|
1.800.000
|
|
14
|
6 btr
|
Kelapa
|
8.000
|
48.000
|
2.880.000
|
|
15
|
24 pcs
|
Kara
|
5.000
|
120.000
|
4.320.000
|
|
16
|
500 gr
|
Cream
|
30.000
|
30.000
|
1.080.000
|
|
17
|
2 kg
|
Daging
|
70.000
|
140.000
|
5.040.000
|
|
18
|
1 ikat
|
Seledri
|
3.000
|
3.000
|
108.000
|
|
19
|
1 kg
|
Bawang
putih
|
16.000
|
16.000
|
576.000
|
|
20
|
1 kg
|
Bawang
merah
|
18.000
|
18.000
|
648.000
|
|
21
|
3 pcs
|
Selai
rasa
|
10.000
|
30.000
|
1.080.000
|
|
22
|
1 kg
|
Buah-buahan
|
30.000
|
30.000
|
1.080.000
|
|
23
|
1 kg
|
Kacang
hijau
|
10.000
|
10.000
|
360.000
|
|
24
|
2 kg
|
Wortel
|
10.000
|
20.000
|
720.000
|
|
25
|
200 gr
|
Keju
|
25.000
|
50.000
|
1.800.000
|
|
Jumlah
|
41.508.000
|
||||
F.
Revenue
Revenue per bulan = (540.000 x Rp 6.000,-) / 36 = Rp 3.240.000.000,-/36 = Rp 90.000.000,-
G.
Sumber
Modal
|
Sumber modal
|
Jumlah
|
Bobot
|
COC
|
WACC
|
|
Modal sendiri
|
Rp 65.500.000
|
100%
|
25%
|
27%
|
H.
EBIT
TC =
FC + VC
= Rp 1.500.000,- + (41.508.000,-/36)
=
Rp 1.500.000,- + Rp 1.153.000,-
=
Rp 2.653.000,-
|
Keterangan
|
Jumlah (Rp)
|
|
Revenue
|
90.000.000
|
|
Total cost
|
2.653.000
|
|
Depresiasi
|
1.820.000
|
|
EBIT
|
85.527.000
|
I.
EAT
|
Keterangan
|
Jumlah (Rp)
|
|
EBIT
|
85.527.000
|
|
Bayar Pajak 14%
|
11.973.780
|
|
EAT
|
73.553.220
|
J.
Cash
Flow
|
Keterangan
|
Jumlah (Rp)
|
|
EAT
|
73.553.220
|
|
Depresiasi
|
1.820.000
|
|
Cash Flow
|
75.373.220
|
|
Residu
|
0
|
|
Terminal cash flow
|
75.373.220
|
K.
Pola
Arus Kas
|
Bulan
|
Cash Flow (Rp)
|
|
0
|
(65.500.000)
|
|
1
|
73.553.220
|
|
2
|
73.553.220
|
|
3
|
73.553.220
|
|
4
|
73.553.220
|
|
5
|
73.553.220
|
|
6
|
73.553.220
|
|
7
|
73.553.220
|
|
8
|
73.553.220
|
|
9
|
73.553.220
|
|
10
|
73.553.220
|
|
11
|
73.553.220
|
|
12
|
73.553.220
|
|
13
|
73.553.220
|
|
14
|
73.553.220
|
|
15
|
73.553.220
|
|
16
|
73.553.220
|
|
17
|
73.553.220
|
|
18
|
73.553.220
|
|
19
|
73.553.220
|
|
20
|
73.553.220
|
|
21
|
73.553.220
|
|
22
|
73.553.220
|
|
23
|
73.553.220
|
|
24
|
73.553.220
|
|
25
|
73.553.220
|
|
26
|
73.553.220
|
|
27
|
73.553.220
|
|
28
|
73.553.220
|
|
29
|
73.553.220
|
|
30
|
73.553.220
|
|
31
|
73.553.220
|
|
32
|
73.553.220
|
|
33
|
73.553.220
|
|
34
|
73.553.220
|
|
35
|
73.553.220
|
|
36
|
73.553.220
|
