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
“Kinton Japan”
B.
Investasi awal
No
|
Banyak
|
Nama
|
Harga (Rp)
|
Investasi Selama 2 Tahun (Rp)
|
1
|
10 lusin
|
Sendok
|
10,000.00
|
100,000.00
|
2
|
10 lusin
|
Piring
|
37,000.00
|
370,000.00
|
3
|
4 buah
|
Penggorengan
|
70,000.00
|
280,000.00
|
4
|
2 buah
|
Kompor Gas Tumpu 2
|
350,000.00
|
700,000.00
|
5
|
4 set
|
Kitchen Tool Oxon
|
78,500.00
|
314,000.00
|
6
|
24 buah
|
Lionstar
|
40,000.00
|
960,000.00
|
7
|
2 buah
|
Dispenser
|
78,000.00
|
156,000.00
|
8
|
2 set
|
Pisau
|
95,000.00
|
190,000.00
|
9
|
3 buah
|
Rak Piring
|
115,000.00
|
345,000.00
|
10
|
4 set
|
Botol Bumbu
|
35,000.00
|
140,000.00
|
11
|
10 buah
|
Baskom
|
10,000.00
|
100,000.00
|
12
|
12 set
|
Meja & Kursi
|
915,000.00
|
10,980,000.00
|
13
|
2 buah
|
Tabung Gas 12kg
|
300,000.00
|
600,000.00
|
14
|
5 buah
|
Galon
|
30,000.00
|
150,000.00
|
15
|
10 lusin
|
Gelas
|
15,000.00
|
150,000.00
|
16
|
2 tahun
|
Asumsi Sewa Tempat
|
1,100,000.00
|
2,200,000.00
|
Jumlah
|
17,735,000.00
|
|||
C.
Depresiasi
D.
Fix Cost
3 karyawan = Rp
500,000.- x 3 = Rp 1,500,000.-
E.
Variable Cost
No
|
Banyak
|
Nama
|
Harga
(Rp)
|
Biaya
2 Tahun (Rp)
|
1
|
4320
kg
|
Ubi
|
5,000.00
|
21,600,000.00
|
2
|
2880
kg
|
Gula
|
18,000.00
|
51,840,000.00
|
3
|
3600
galon
|
Air
|
3,500.00
|
12,600,000.00
|
4
|
12
pcs
|
Garam
|
1,000.00
|
12,000.00
|
5
|
5760
kg
|
Apel
|
13,000.00
|
74,880,000.00
|
16
pack
|
Straw
|
16,250.00
|
260,000.00
|
|
Jumlah
|
161,192,000.00
|
|||
F.
Revenue
G.
Sumber Modal
Sumber modal
|
Jumlah
|
Bobot
|
COC
|
Modal sendiri
|
Rp 17,735,000,-
|
100%
|
20%
|
H.
EBIT
TC = FC + VC
= Rp 1,500,000.- +
= Rp 1,500,000.- + Rp 6,717,000.-
= Rp 8,217,000.-
Keterangan
|
Jumlah (Rp)
|
Revenue
|
16,200,000
|
Total cost
|
8,217,000
|
Depresiasi
|
739,000
|
EBIT
|
7,244,000
|
I.
EAT
Keterangan
|
Jumlah (Rp)
|
EBIT
|
7,244,000
|
Bayar Pajak
14%
|
1,014,160
|
EAT
|
6,229,840
|
J.
Cash Flow
Keterangan
|
Jumlah (Rp)
|
EAT
|
6,229,840
|
Depresiasi
|
739,000
|
Cash Flow
|
6,968,840
|
Residu
|
0
|
Terminal
cash flow
|
6,968,840
|
K.
Pola Arus Kas
Bulan
|
Cash Flow (Rp)
|
0
|
(17,735,000)
|
1
|
6,968,840
|
2
|
6,968,840
|
3
|
6,968,840
|
4
|
6,968,840
|
5
|
6,968,840
|
6
|
6,968,840
|
7
|
6,968,840
|
8
|
6,968,840
|
9
|
6,968,840
|
10
|
6,968,840
|
11
|
6,968,840
|
12
|
6,968,840
|
13
|
6,968,840
|
14
|
6,968,840
|
15
|
6,968,840
|
16
|
6,968,840
|
17
|
6,968,840
|
18
|
6,968,840
|
19
|
6,968,840
|
20
|
6,968,840
|
21
|
6,968,840
|
22
|
6,968,840
|
23
|
6,968,840
|
24
|
6,968,840
|
L.
Payback Period
M. Average Rate of Return
N.
Net Present
Value
Bulan
|
Cash Flow (Rp)
|
P/F, 20%
|
NPV
|
0
|
(17,735,000)
|
1
|
(17,735,000)
|
1
|
6,968,840
|
0.8333
|
5,807,134.372
|
2
|
6,968,840
|
0.6944
|
4,839,162.496
|
3
|
6,968,840
|
0.5787
|
4,032,867.708
|
4
|
6,968,840
|
0.4823
|
3,361,071.532
|
5
|
6,968,840
|
0.4019
|
2,800,776.796
|
6
|
6,968,840
|
0.3349
|
2,333,864.516
|
7
|
6,968,840
|
0.2791
|
1,945,003.244
|
8
|
6,968,840
|
0.2326
|
1,620,952.184
|
9
|
6,968,840
|
0.1938
|
1,350,561.192
|
10
|
6,968,840
|
0.1615
|
1,125,467.66
|
11
|
6,968,840
|
0.1346
|
938,005.864
|
12
|
6,968,840
|
0.1122
|
781,903.848
|
13
|
6,968,840
|
0.0935
|
651,586.54
|
14
|
6,968,840
|
0.0779
|
542,872.636
|
15
|
6,968,840
|
0.0649
|
452,277.716
|
16
|
6,968,840
|
0.0541
|
377,014.244
|
17
|
6,968,840
|
0.0451
|
314,294.684
|
18
|
6,968,840
|
0.0376
|
262,028.384
|
19
|
6,968,840
|
0.0313
|
218,124.692
|
20
|
6,968,840
|
0.0261
|
181,886.724
|
21
|
6,968,840
|
0.0217
|
151,223.828
|
22
|
6,968,840
|
0.0181
|
126,136.004
|
23
|
6,968,840
|
0.0151
|
105,229.484
|
24
|
6,968,840
|
0.0126
|
87,807.384
|
Jumlah
|
16,672,253.73
|
||
NPV > 0
maka layak untuk dilaksanakan karena 16,672,253.73 > 0
O.
Profitability Index
Bulan
|
Cash Flow (Rp)
|
P/F, 20%
|
NPV
|
1
|
6,968,840
|
0.8333
|
5,807,134.372
|
2
|
6,968,840
|
0.6944
|
4,839,162.496
|
3
|
6,968,840
|
0.5787
|
4,032,867.708
|
4
|
6,968,840
|
0.4823
|
3,361,071.532
|
5
|
6,968,840
|
0.4019
|
2,800,776.796
|
6
|
6,968,840
|
0.3349
|
2,333,864.516
|
7
|
6,968,840
|
0.2791
|
1,945,003.244
|
8
|
6,968,840
|
0.2326
|
1,620,952.184
|
9
|
6,968,840
|
0.1938
|
1,350,561.192
|
10
|
6,968,840
|
0.1615
|
1,125,467.66
|
11
|
6,968,840
|
0.1346
|
938,005.864
|
12
|
6,968,840
|
0.1122
|
781,903.848
|
13
|
6,968,840
|
0.0935
|
651,586.54
|
14
|
6,968,840
|
0.0779
|
542,872.636
|
15
|
6,968,840
|
0.0649
|
452,277.716
|
16
|
6,968,840
|
0.0541
|
377,014.244
|
17
|
6,968,840
|
0.0451
|
314,294.684
|
18
|
6,968,840
|
0.0376
|
262,028.384
|
19
|
6,968,840
|
0.0313
|
218,124.692
|
20
|
6,968,840
|
0.0261
|
181,886.724
|
21
|
6,968,840
|
0.0217
|
151,223.828
|
22
|
6,968,840
|
0.0181
|
126,136.004
|
23
|
6,968,840
|
0.0151
|
105,229.484
|
24
|
6,968,840
|
0.0126
|
87,807.384
|
Jumlah
|
34,407,253.73
|
||
PI > 1 maka layak untuk
dilaksanakan karena 1.940076331 > 1
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