145
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
Sekrup 7
cm 1,800,000
1,800,000 2,070,000
2,070,000 2,380,500
2,380,500 2,737,575
2,737,575 3,148,211.25
3,148,211.25 Sekrup
3 cm
1,800,000 1,800,000
2,070,000 2,070,000
2,380,500 2,380,500
2,737,575 2,737,575
3,148,211.25 3,148,211.25
Pendil 15,000,000
15,000,000 17,250,000
17,250,000 19,837,500
19,837,500 22,813,125
22,813,125 26,235,093.75
26,235,093.75 Gerabah
luar 22,500,000
22,500,000 25,875,000
25,875,000 29,756,250
29,756,250 34,219,687.50
34,219,687.50 39,352,640.63
39,352,640.63 Sekam
2,250,000 2,250,000
2,587,500 2,587,500
2,975,625 2,975,625
3,421,968.75 3,421,968.75
3,935,264.06 3,935,264.06
Karung 1,500,000
1,500,000 1,725,000
1,725,000 1,983,750
1,983,750 2,281,312.50
2,281,312.50 2,623,509.38
2,623,509.38 Abu
Gosok 1,476,000
1,476,000 1,697,400
1,697,400 1,952,010
1,952,010 2,244,811.50
2,244,811.50 2,581,533.23
2,581,533.23 Plastik
36,900 36,900
42,435 42,435
48,800.25 48,800.25
56,120.29 56,120.29
64,538.33 64,538.33
Total Biaya Variabel
96,984,900 96,984,900
111,532,635 111,532,635
128,262,530.25 128,262,530.25
147,501,909.79 147,501,909.79
169,627,196.26 169,627,196.26
b. Biaya Tetap Upah Tenaga Kerja
Tetap 21,000,000
21,000,000 24,600,000
24,600,000 28,200,000
28,200,000 31,800,000
31,800,000 35,400,000
35,400,000 Upah Tenaga Kerja
Harian 18,000,000
18,000,000 22,500,000
22,500,000 27,000,000
27,000,000 31,500,000
31,500,000 36,000,000
36,000,000 Listrik
3,000,000 3,000,000
3,000,000 3,000,000
3,000,000 3,000,000
3,000,000 3,000,000
3,000,000 3,000,000
Air 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 Transportasi
5,500,000 5,500,000
5,500,000 5,500,000
5,500,000 5,500,000
5,500,000 5,500,000
5,500,000 5,500,000
Telekomunikasi 4,800,000
4,800,000 4,800,000
4,800,000 4,800,000
4,800,000 4,800,000
4,800,000 4,800,000
4,800,000 Biaya pemeliharaan
investasi 1,200,000
1,200,000 1,200,000
1,200,000 1,200,000
1,200,000 1,200,000
1,200,000 1,200,000
1,200,000 Promosi
18,000,000 18,000,000
14,400,000 14,400,000
11,520,000 11,520,000
9,216,000 9,216,000
7,372,800 7,372,800
PBB 150,000
150,000 150,000
150,000 150,000
150,000 150,000
150,000 150,000
150,000
146
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
Total Biaya Tetap 74,050,000
74,050,000 78,550,000
78,550,000 83,770,000
83,770,000 89,566,000
89,566,000 95,822,800
95,822,800
Total Biaya Operasional
171,034,900 171,034,900
190,082,635 190,082,635
212,032,530.25 212,032,530.25
237,067,909.79 237,067,909.79
265,449,996.26 265,449,996.26
Pajak Penghasilan
493,226.70 493,226.70
1,400,233.20 1,400,233.20
2,438,790.68 2,438,790.68
3,653,831.77 3,653,831.77
5,137,983.55 5,137,983.55
Total Outflow
287,262,126.70 173,447,126.70
195,046,868.20 199,471,868.20
218,035,320.93 219,990,320.93
250,355,741.56 242,640,741.56
274,151,979.80 278,576,979.80
Net Benefit
99,810,126.70 14,004,873.30
20,522,931.80 16,097,931.80
29,869,949.08 27,914,949.08
34,735,318.94 42,450,318.94
53,702,739.77 93,324,405.77
DR 6.75
0.94 0.88
0.82 0.77
0.72 0.68
0.63 0.59
0.56 0.52
Present Value
93,498,947.73 12,289,760.42
16,870,802.87 12,396,484.69
21,547,409.42 18,863,815.40
21,988,525.37 25,173,168.80
29,832,214.26 48,564,217.60
PV Positif
207,526,398.83
PV Negatif 93,498,947.73
NPV 114,027,451.10
IRR 23.36
Net BC 2.22
PBP 6.52
147
Lampiran 10. Cashflow Analisis Finansial Pada Usaha Tungku Sekam HEMAT Skenario Usaha II
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
A Inflow
1. Penjualan Tungku Sekam HEMAT
172,500,000 172,500,000
200,100,000 200,100,000
232,116,000 232,116,000
269,254,560 269,254,560
312,335,289.60 312,335,289.60
2. Penjualan
Sekam 4,500,000
4,500,000 5,220,000
5,220,000 6,055,200
6,055,200 7,024,032
7,024,032 8,147,877.12
8,147,877.12 3.
Abu gosok
2,952,000 2,952,000
3,424,320 3,424,320
3,972,211.20 3,972,211.20
4,607,764.99 4,607,764.99
5,345,007.39 5,345,007.39
4. Nilai
Sisa 44,046,666
Total Penerimaan 179,952,000
179,952,000 208,744,320
208,744,320 242,143,411.20
242,143,411.20 280,886,356.99
280,886,356.99 325,828,174.11
369,874,840.11
B Outflow 1. Biaya Investasi
Perizinan 2,500,000
Lahan 200 m2 40,000,000
Bangunan 60,000,000
Mesin las 1,500,000
1,500,000 1,500,000
1,500,000 1,500,000
Kawat las 150,000
150,000 150,000
150,000 150,000
150,000 150,000
150,000 150,000
150,000 Bor
400,000 400,000
400,000 400,000
Mata bor 884,000
884,000 884,000
884,000 884,000
884,000 884,000
884,000 884,000
884,000 Tang Ripet
150,000 150,000
150,000 150,000
150,000 150,000
150,000 150,000
150,000 150,000
Kacamata 40,000
40,000 40,000
40,000 Gunting seng
40,000 40,000
40,000 40,000
40,000 40,000
40,000 40,000
40,000 40,000
148
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
Palu 25,000
125,000 125,000
125,000 125,000
125,000 125,000
125,000 125,000
125,000 Tang
50,000 50,000
50,000 50,000
50,000 50,000
50,000 50,000
50,000 50,000
Paku 12 cm 15,000
15,000 15,000
15,000 15,000
Meteran 30,000
30,000 30,000
30,000 30,000
Jangka besi 30,000
30,000 30,000
30,000 Gagang gergaji
100,000 100,000
100,000 100,000
100,000 Bongkahan besi
100,000 100,000
Penjepit behel 1,000,000
1,000,000 Tiang
5,000,000 5,000,000
5,000,000 5,000,000
Gurinda Listrik 600,000
600,000 600,000
600,000 Timbangan
2,500,000 2,500,000
Mata besi 520,000
520,000 520,000
520,000 520,000
520,000 520,000
520,000 520,000
520,000
Total biaya investasi
115,734,000 1,919,000
3,564,000 7,989,000
3,564,000 5,519,000
9,634,000 1,919,000
3,564,000 7,989,000
2. Biaya Operasional
a. Biaya Variabel
Seng 32,934,000
32,934,000 38,203,440
38,203,440 44,315,990.40
44,315,990.40 51,406,548.86
51,406,548.86 59,631,596.68
59,631,596.68 Besi
10,938,000 10,938,000
12,688,080 12,688,080
14,718,172.80 14,718,172.80
17,073,080.45 17,073,080.45
19,804,773.32 19,804,773.32
Plat strip 2 cm 3,150,000
3,150,000 3,654,000
3,654,000 4,238,640
4,238,640 4,916,822.40
4,916,822.40 5,703,513.98
5,703,513.98 Plat strip 3 cm
3,600,000 3,600,000
4,176,000 4,176,000
4,844,160 4,844,160
5,619,225.60 5,619,225.60
6,518,301.70 6,518,301.70
149
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
Sekrup 7
cm 1,800,000
1,800,000 2,088,000
2,088,000 2,422,080
2,422,080 2,809,612.80
2,809,612.80 3,259,150.85
3,259,150.85 Sekrup
3 cm
1,800,000 1,800,000
2,088,000 2,088,000
2,422,080 2,422,080
2,809,612.80 2,809,612.80
3,259,150.85 3,259,150.85
Pendil 15,000,000
15,000,000 17,400,000
17,400,000 20,184,000
20,184,000 23,413,440
23,413,440 27,159,590.40
27,159,590.40 Kaleng
Cat 15,000,000
15,000,000 17,400,000
17,400,000 20,184,000
20,184,000 23,413,440
23,413,440 27,159,590.40
27,159,590.40 Sekam
2,250,000 2,250,000
2,610,000 2,610,000
3,027,600 3,027,600
3,512,016 3,512,016
4,073,938.56 4,073,938.56
Karung 1,500,000
1,500,000 1,740,000
1,740,000 2,018,400
2,018,400 2,341,344
2,341,344 2,715,959.04
2,715,959.04 Abu
Gosok 1,476,000
1,476,000 1,712,160
1,712,160 1,986,105.60
1,986,105.60 2,303,882.50
2,303,882.50 2,672,503.70
2,672,503.70 Plastik
36,900 36,900
42,804 42,804
49,652.64 49,652.64
57,597.06 57,597.06
66,812.59 66,812.59
Total Biaya Variabel
89,484,900 89,484,900
103,802,484 103,802,484
120,410,881.44 120,410,881.44
139,676,622.47 139,676,622.47
162,024,882.07 162,024,882.07
b. Biaya Tetap Upah Tenaga Kerja
