78
8.2. Saran
Berdasarkan hasil analisis yang telah dilakukan, saran yang diharapkan dapat menjadi masukan bagi perusahaan dalam menjalankan usahanya adalah
sebagai berikut: 1
CV WPIU peka terhadap penurunan penjualan jus dan sirup dan belum optimal dalam mempromosikan produk yang dihasilkan. Karena itu, kegiatan
promosi sangat diperlukan untuk mencegah penurunan penjualan dan meningkatkan penjualan serta memperkenalkan produk yang dihasilkan.
Apalagi, CV WPIU berencana untuk memasok produk yang dihasilkan ke supermarket dan memenuhi permintaan pasar yang ada. Dengan demikian,
jus dan sirup buah khas Depok dapat dikenal luas oleh masyarakat. Program promosi yang dapat dilakukan adalah dengan membuat brosur, poster, leaflat,
selebaran, dan iklan di radio. 2
CV WPIU sebaiknya menetapkan aturan kerja yang lebih jelas dan memberikan hukuman bagi tenaga kerja yang sering tidak masuk kerja, yaitu
dengan potongan gaji serta memberikan bonus bagi tenaga kerja yang rajin. Hal ini diharapkan dapat meningkatkan kehadiran beberapa tenaga kerja yang
sering tidak masuk tanpa alasan yang jelas. Namun, jika para tenaga kerja tersebut tidak mau berubah, sebaiknya CV WPIU merekrut tenaga kerja baru.
DAFTAR PUSTAKA
Alim AS. 2001. Kajian Proses dan Analisis Finansial Produksi Bubuk Jahe Pada Industri Skala Rumah Tangga [skripsi]. Bogor: Fakultas Teknologi
Pertanian, Institut Pertanian Bogor. Clive G. 1992. Pengantar Evaluasi Proyek. Jakarta: Gramedia.
Dinas Pertanian Kota Depok. 2007. Profil Belimbing Kota Depok. Depok: Dintan Kota Depok.
Dinas Pertanian Kota Depok. 2008. Pengolahan Hasil Pertanian. Depok: Dintan Kota Depok.
Endordewo B. 1998. Analisis Finansial Agribisnis Mangga Model Pembiayaan KKPA [skripsi]. Bogor: Fakultas Pertanian, Institut Pertanian Bogor.
Gittinger. 1986. Analisa Ekonomi Proyek-Proyek Pertanian. Jakarta: UI-Press. Husnan S, Suwarsono. 2000. Studi Kelayakan Proyek. Yogyakarta: Unit Penerbit
dan Pencetak AMP YKPN. Kadariah, Karlien L, Clive G. 1999. Pengantar Evaluasi Proyek. Jakarta: Fakultas
Ekonomi dan Manajemen Universitas Indonesia. Kasmir, Jakfar. 2006. Studi Kelayakan Bisnis. Bogor: Kencana.
Keown. 2001. Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba 4. Kotler P. 2004. Manajemen Pemasaran. Jakarta: Indeks.
Mahasin A. 2007. Analisis Brand Equity “Ekuitas Merek” Minuman Sirup dan Implikasinya dalam Kegiatan Pemasaran Kasus Merek ABC di Giant
Hypermarket Margo City Depok [skripsi]. Bogor: Fakultas Teknologi Pertanian, Institut Pertanian Bogor.
Malik A, Islahudin, Aslam F. 2009. Geliat Ritel di Indonesia. httpwww.seputar- indonesia.comedisicetakcontenview225028. [1 April 2009].
Pemkot Depok. 2006. Program Pengembangan Belimbing Sebagai Icon Kota Depok: Pemkot Depok.
Pemkot Depok. 2007. Depok dalam Angka. Depok: Pemkot Depok. Potter NH, Hotchkiss. 1995. Food Science. 5th Edition. New York: Chapman and
Hall Co. Inc.
80 Rustiana IN. 2008. Analisis Kelayakan Usaha Pengolahan Puree Mangga
Magnifera indica L Studi Kasus pada CV. Promindo Utama, Desa Losari Lor, Kecamatan Losari, Jawa Barat [skripsi]. Bogor: Fakultas
Pertanian, Institut Pertanian Bogor.
Sari PY. 2008. Strategi Pemasaran Produk Jus Jambu Merah ”JJM” Kelompok Wanita Tani Turi, Kelurahan Sukaresmi, Kecamatan Tanah Sareal, Kota
Bogor [skripsi]. Bogor: Fakultas Ekonomi dan Manajemen, Institut Pertanian Bogor.
Satuhu S. 2004. Penanganan dan Pengolahan Buah. Jakarta: Penebar Swadaya. Sidauruk R. 2005. Perbandingan Efektivitas Biaya dan Kelayakan Finansial
Industri Kecil Tahu [skripsi]. Bogor: Fakultas Pertanian, Institut Pertanian Bogor.
Stanton, William J. 1991. Prinsip Pemasaran. Jakarta: Erlangga. Subagyo A. 2007. Studi Kelayakan: Teori dan Aplikasi. Jakarta: Gramedia.
Sunarjo H. 2004. Berkebun Belimbing Manis. Jakarta: Penebar Swadaya. Sunarjo H. 2005. Berkebun 21 Jenis Tanaman Buah. Jakarta: Penebar Swadaya.
Umar H. 2005. Studi Kelayakan Bisnis. Ed ke-3. Jakarta: Gramedia. Utami NL. 2008. Analsis Kelayakan Usaha Serbuk Minuman Instan Berbasis
Tanaman Obat Studi Kasus: Koleksi Tanaman Obat dan Spa kebugaran SYIFA, Bogor [skripsi]. Bogor: Fakultas Pertanian, Institut Pertanian
Bogor.
Uti. 2009. Bank Hati-Hati Salurkan Kredit. http: cetak.kompas.comreadxml 200903131129035 Bank.Hati-Hati.Salurkan.Kredit. [1 April 2009].
Widyastutik. 2005. Mungkinkah Indonesia Mencapai Swasembada Gula Secara Berkelanjutan [tesis]. Bogor: Sekolah Pascasarjana, Institut Pertanian
Bogor.
LAMPIRAN
82
Lampiran 1. Rincian Pendapatan Penjualan Tahun 1-10
No. Jenis Produk
Penjualan Produksi
Tahun 1-2 Botol
Produksi Tahun 3-10
Botol Harga
Rp Pendapatan
Tahun 1-2 Rp
Pendapatan Tahun 3-10
Rp
1 Jus belimbing manis Eceran
23,328 33,326
3,500 81,648,000
116,641,000 2 Jus jambu biji merah
15,552 22,217
3,500 54,432,000
77,759,500 3 Sirup belimbing manis
4,328 6,184
12,500 54,100,000
77,300,000 4 Sirup jambu biji merah
2,886 4,112
12,500 36,075,000
51,400,000 5 Jus belimbing manis
Grosiran 62,986
89,980 2,500
157,465,000 224,950,000
6 Jus jambu biji merah 41,990
59,986 2,500
104,975,000 149,965,000
7 Sirup belimbing manis 12,960
18,515 9,000
116,640,000 166,635,000
8 Sirup jambu biji merah 8,640
12,334 9,000
77,760,000 111,006,000
9 Jus belimbing manis Supermarket
69,206 98,866
2,720 188,240,320
268,915,520 10 Jus jambu biji merah
46,138 65,911
2,720 125,495,360
179,277,920 11 Sirup belimbing manis
8,632 12,331
9,010 77,774,320
111,102,310 12 Sirup jambu biji merah
5,754 8,220
9,010 51,843,540
74,062,200
Jumlah 1,126,448,540
1,609,014,450
83
Lampiran 2. Rincian Biaya Investasi, Biaya Penyusutan, Nilai Sisa, dan Biaya Reinvestasi
No Uraian
Jumlah Satuan
Hargasatuan Rp
Total Rp
Umur Ekonomis Tahun
Reinvesatsi Tahun ke
3,5,7,9 Rp
Reinvesatsi Tahun ke 6
Rp Penyusutan
Rp Nilai sisa
Rp
1 Lahan
175 m
2
1,000,000 175,000,000
175,000,000 2
Bangunan 150
m
2
250,000 37,500,000
10 3,750,000
Peralatan produksi
3 Pisau
6 buah
10,000 60,000
5 60,000
12,000 4
Timbangan 2
unit 100,000
200,000 10
20,000 5
Timbangan BTM 1
unit 150,000
150,000 10
15,000 6
Drum Air 3
buah 90,000
270,000 5
270,000 54,000
7 Ember
6 buah
22,000 132,000
2 132,000
66,000 8
Baskom 6
buah 15,000
90,000 2
90,000 45,000
9 Pulper
2 unit
4,000,000 8,000,000
10 800,000
10 Selang
3 buah
20,000 60,000
5 60,000
12,000 11
Kompor gas 3
unit 500,000
1,500,000 5
1,500,000 300,000
12 Tabung gas
3 tabung
550,000 1,650,000
10 165,000
13 Panci stainless
3 buah
400,000 1,200,000
5 1,200,000
240,000 14
Sodet 3
buah 12,000
36,000 5
36,000 7,200
15 Filler
8 buah
80,000 640,000
5 640,000
128,000 16
Boks pendingin botol 6
unit 150,000
900,000 5
900,000 180,000
17 Gayung
3 buah
7,500 22,500
2 22,500
11,250
84
Uraian Jumlah
Satuan Hargasatuan
Rp Total
Rp Umur Ekonomis
Tahun Reinvesatsi
Tahun ke 3,5,7,9
Rp Reinvesatsi
Tahun ke 6
Rp Penyusutan
Rp Nilai sisa
Rp
18 Saringan kecil 3
buah 10,000
30,000 5
30,000 6,000
19 Pengpres tutup botol 2
buah 150,000
300,000 10
30,000 20 Lemari Pendingin
2 unit
4,000,000 8,000,000
10 800,000
Perlengkapan kantor
21 Meja 2
buah 250,000
500,000 5
500,000 100,000
22 Kursi 10
buah 35,000
350,000 5
350,000 70,000
23 Lemari kantor 1
buah 600,000
600,000 10
60,000 24 Sofa
1 buah
2,500,000 2,500,000
10 250,000
Jumlah 251,170,500
244,500 5,576,000
7,127,450 175,000,000
85
Lampiran 3. Rincian Kebutuhan dan Biaya Bahan Baku Buah-Buahan Tahun 1-10
Jenis buah Musim
Jumlah Kebutuhan Tahun 1-2 Kg
Jumlah Kebutuhan Tahun 3-10 Kg
Harga Rp
Total Tahun 1-2 Rp
Total Tahun 3-10 Rp
Jus Sirup
Total Jus
Sirup Total
Belimbing manis Langka
1,389 1,339
2,728 1,984
1,913 3,897
5,000 13,640,000
19,485,000 Jambu biji merah
926 893
1,819 1,323
1,275 2,598
5,000 9,095,000
12,990,000
Jumlah 22,735,000
32,475,000
Belimbing manis Panen dan biasa
15,274 14,732
30,006 21,820
21,045 42,865
4,000 120,024,000
171,460,000 Jambu biji merah
10,183 9,821
20,004 14,546
14,084 28,630
4,000 80,016,000
114,520,000
Jumlah 200,040,000
285,980,000 Total
222,775,000 318,455,000
86
Lampiran 4. Rincian Biaya Variabel Selain Buah-Buahan
No Uraian
Kebutuhan Tahun 1-2
Kebutuhan Tahun 3-10
Satuan Biayasatuan
Rp Total Tahun 1-2
Rp Total Tahun 3-10
Rp
1 Gula pasir 28,800
41,144 Kg
8,000 230,400,000
329,152,000 2 Karagen
192 275
Kg 130,000
24,960,000 35,750,000
3 Asam sitrat 1,008
1,439 Kg
22,000 22,176,000
31,658,000 4 Natrium benzoat
1,008 1,439
Kg 20,000
20,160,000 28,780,000
5 Botol jus 259,200
370,286 Botol
800 207,360,000
296,228,800 6 Botol sirup
43,200 61,715
Botol 1,000
43,200,000 61,715,000
7 Label jus 259,200
370,286 Label
200 51,840,000
74,057,200 8 Label sirup
43,200 61,715
Label 200
8,640,000 12,343,000
9 Kardus jus 10,800
15,429 Kardus
2,000 21,600,000
30,858,000 10 Kardus sirup
3,600 5,143
Kardus 4,000
14,400,000 20,572,000
11 Gas LPG 312
446 Tabung
75,000 23,400,000
33,450,000 12 Listrik
22,800,000 32,600,000
13 Transportasi 24,010,000
34,300,000
Jumlah 714,946,000
1,021,464,000
87
Lampiran 5. Rincian Pembayaran Pokok Pinjaman dan Biaya Bunga
Tahun Angsuran
Rp Pinjaman
Rp Pokok Pinjaman
Rp Beban Bunga
Rp
1. 11,502,812
60,000,000 3,102,812
8,400,000 2.
11,502,812 56,897,188
3,537,206 7,965,606
3. 11,502,812
53,359,982 4,032,414
7,470,398 4.
11,502,812 49,327,568
4,596,953 6,905,859
5. 11,502,812
44,730,615 5,240,526
6,262,286 6.
11,502,812 39,490,089
5,974,199 5,528,613
7. 11,502,812
33,515,890 6,810,587
4,692,225 8.
11,502,812 26,705,303
7,764,070 3,738,742
9. 11,502,812
18,941,233 8,851,039
2,651,773 10.
11,502,812 10,090,194
10,090,185 1,412,627
88
Lampiran 6. Laporan Laba Rugi CV Winner Perkasa Indonesia Unggul Tahun 1-10
Uraian Tahun
1 2
3 4
5 6
7 8
9 10
A. Inflow
1. Pendapatan penjualan jus 712,255,680
712,255,680 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 2. Pendapatan penjualan
sirup 414,192,860
414,192,860 591,505,510
591,505,510 591,505,510
591,505,510 591,505,510
591,505,510 591,505,510
591,505,510
Total inflow 1,126,448,540
1,126,448,540 1,609,014,450
1,609,014,450 1,609,014,450
1,609,014,450 1,609,014,450
1,609,014,450 1,609,014,450
1,609,014,450 B. Outflow
Biaya Tetap
1. Upah tetap 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 2. Barcode
180,000 180,000
180,000 180,000
180,000 180,000
180,000 180,000
180,000 180,000
3. Komunikasi 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 4. Promosi
20,400,000 20,400,000
14,400,000 14,400,000
14,400,000 14,400,000
14,400,000 14,400,000
14,400,000 14,400,000
5. Administrasi kantor 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000
Total biaya tetap 124,380,000
124,380,000 118,380,000
118,380,000 118,380,000
118,380,000 118,380,000
118,380,000 118,380,000
118,380,000 Biaya variabel
1. Upah harian 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 2. Belimbing manis
133,664,000 133,664,000
190,945,000 190,945,000
190,945,000 190,945,000
190,945,000 190,945,000
190,945,000 190,945,000
3. Jambu biji merah 89,111,000
89,111,000 127,510,000
127,510,000 127,510,000
127,510,000 127,510,000
127,510,000 127,510,000
127,510,000 4. Gula pasir
230,400,000 230,400,000
329,152,000 329,152,000
329,152,000 329,152,000
329,152,000 329,152,000
329,152,000 329,152,000
5. Karagen 24,960,000
24,960,000 35,750,000
35,750,000 35,750,000
35,750,000 35,750,000
35,750,000 35,750,000
35,750,000 6. Asam sitrat
22,176,000 22,176,000
31,658,000 31,658,000
31,658,000 31,658,000
31,658,000 31,658,000
31,658,000 31,658,000
7. Natrium benzoat 20,160,000
20,160,000 28,780,000
28,780,000 28,780,000
28,780,000 28,780,000
28,780,000 28,780,000
28,780,000 8. Botol jus
207,360,000 207,360,000
296,228,800 296,228,800
296,228,800 296,228,800
296,228,800 296,228,800
296,228,800 296,228,800
9. Botol sirup 43,200,000
43,200,000 61,715,000
61,715,000 61,715,000
61,715,000 61,715,000
61,715,000 61,715,000
61,715,000 10. Label jus
51,840,000 51,840,000
74,057,200 74,057,200
74,057,200 74,057,200
74,057,200 74,057,200
74,057,200 74,057,200
11. Label sirup 8,640,000
8,640,000 12,343,000
12,343,000 12,343,000
12,343,000 12,343,000
12,343,000 12,343,000
12,343,000 12. Kardus jus
21,600,000 21,600,000
30,858,000 30,858,000
30,858,000 30,858,000
30,858,000 30,858,000
30,858,000 30,858,000
13. Kardus sirup 14,400,000
14,400,000 20,572,000
20,572,000 20,572,000
20,572,000 20,572,000
20,572,000 20,572,000
20,572,000 14. Gas LPG
23,400,000 23,400,000
33,450,000 33,450,000
33,450,000 33,450,000
33,450,000 33,450,000
33,450,000 33,450,000
15. Listrik 22,800,000
22,800,000 32,600,000
32,600,000 32,600,000
32,600,000 32,600,000
32,600,000 32,600,000
32,600,000 16. Transportasi
24,010,000 24,010,000
34,300,000 34,300,000
34,300,000 34,300,000
34,300,000 34,300,000
34,300,000 34,300,000
Total biaya variabel 956,051,000
956,051,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 Biaya penyusutan
7,127,450 7,127,450
7,127,450 7,127,450
7,127,450 7,127,450
7,127,450 7,127,450
7,127,450 7,127,450
Beban Bunga
8,400,000 7,965,606
7,470,398 6,905,859
6,262,286 5,528,613
4,692,225 3,738,742
2,651,773 1,412,627
Total outflow
1,095,958,450 1,095,028,848
1,490,662,309 1,490,018,736
1,489,285,063 1,488,448,675
1,487,495,192 1,486,408,223
1,485,169,077 1,483,756,450
89
Uraian Tahun
1 2
3 4
5 6
7 8
9 10
Laba sebelum pajak 30,490,090
31,419,692 118,352,141
118,995,714 119,729,387
120,565,775 121,519,258
122,606,227 123,845,373
125,258,000 Pajak
3,049,009 3,141,969
18,005,642 18,198,714
18,418,816 18,669,733
18,955,777 19,281,868
19,653,612 20,077,400
Laba setelah pajak 27,441,081
28,277,723 100,346,499
100,797,000 101,310,571
101,896,043 102,563,481
103,324,359 104,191,761
105,180,600
90
Lampiran 7. Cash Flow
CV Winner Perkasa Indonesia Unggul
Uraian Tahun
1 2
3 4
5 6
7 8
9 10
A. Inflow
1. Pendapatan penjualan jus 712,255,680
712,255,680 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 1,017,508,940
1,017,508,940 2. Pendapatan penjualan sirup
414,192,860 414,192,860
591,505,510 591,505,510
591,505,510 591,505,510
591,505,510 591,505,510
591,505,510 591,505,510
3. Pinjaman 60,000,000
4. Nilai sisa 175,000,000
Total inflow
1,186,448,540 1,126,448,540
1,609,014,450 1,609,014,450
1,609,014,450 1,609,014,450
1,609,014,450 1,609,014,450
1,609,014,450 1,784,014,450
B. Outflow
Biaya investasi
1. Lahan 175,000,000
2. Bangunan 37,500,000
3. Akta Pendirian 650,000
4. Listing fee 10,800,000
5. Peralatan produksi 23,270,500
244,500 244,500
4,726,000 244,500
244,500 6. Perlengkapan kantor
3,950,000 850,000
Total biaya investasi 251,170,500
244,500 244,500
5,576,000 244,500
244,500 Biaya Operasional
Biaya Tetap
1. Upah tetap 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 96,000,000
96,000,000 2. Barcode
180,000 180,000
180,000 180,000
180,000 180,000
180,000 180,000
180,000 180,000
3. Komunikasi 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 6,000,000
6,000,000 4. Promosi
20,400,000 20,400,000
14,400,000 14,400,000
14,400,000 14,400,000
14,400,000 14,400,000
14,400,000 14,400,000
5. Administrasi kantor 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 6. Angsuran Pinjaman
11,502,812 11,502,812
11,502,812 11,502,812
11,502,812 11,502,812
11,502,812 11,502,812
11,502,812 11,502,812
Total biaya tetap 135,882,812
135,882,812 129,882,812
129,882,812 129,882,812
129,882,812 129,882,812
129,882,812 129,882,812
129,882,812 Biaya variabel
1. Upah harian 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 18,330,000
18,330,000 2. Belimbing manis
133,664,000 133,664,000
190,945,000 190,945,000
190,945,000 190,945,000
190,945,000 190,945,000
190,945,000 190,945,000
3. Jambu biji merah 89,111,000
89,111,000 127,510,000
127,510,000 127,510,000
127,510,000 127,510,000
127,510,000 127,510,000
127,510,000 4. Gula pasir
230,400,000 230,400,000
329,152,000 329,152,000
329,152,000 329,152,000
329,152,000 329,152,000
329,152,000 329,152,000
5. Karagen 24,960,000
24,960,000 35,750,000
35,750,000 35,750,000
35,750,000 35,750,000
35,750,000 35,750,000
35,750,000 6. Asam sitrat
22,176,000 22,176,000
31,658,000 31,658,000
31,658,000 31,658,000
31,658,000 31,658,000
31,658,000 31,658,000
7. Natrium benzoat 20,160,000
20,160,000 28,780,000
28,780,000 28,780,000
28,780,000 28,780,000
28,780,000 28,780,000
28,780,000 8. Botol jus
207,360,000 207,360,000
296,228,800 296,228,800
296,228,800 296,228,800
296,228,800 296,228,800
296,228,800 296,228,800
91
Uraian Tahun
1 2
3 4
5 6
7 8
9 10
9. Botol sirup 43,200,000
43,200,000 61,715,000
61,715,000 61,715,000
61,715,000 61,715,000
61,715,000 61,715,000
61,715,000 10. Label jus
51,840,000 51,840,000
74,057,200 74,057,200
74,057,200 74,057,200
74,057,200 74,057,200
74,057,200 74,057,200
11. Label sirup 8,640,000
8,640,000 12,343,000
12,343,000 12,343,000
12,343,000 12,343,000
12,343,000 12,343,000
12,343,000 12. Kardus jus
21,600,000 21,600,000
30,858,000 30,858,000
30,858,000 30,858,000
30,858,000 30,858,000
30,858,000 30,858,000
13. Kardus sirup 14,400,000
14,400,000 20,572,000
20,572,000 20,572,000
20,572,000 20,572,000
20,572,000 20,572,000
20,572,000 14. Gas LPG
23,400,000 23,400,000
33,450,000 33,450,000
33,450,000 33,450,000
33,450,000 33,450,000
33,450,000 33,450,000
15. Listrik 22,800,000
22,800,000 32,600,000
32,600,000 32,600,000
32,600,000 32,600,000
32,600,000 32,600,000
32,600,000 16. Transportasi
24,010,000 24,010,000
34,300,000 34,300,000
34,300,000 34,300,000
34,300,000 34,300,000
34,300,000 34,300,000
Total biaya variabel 956,051,000
956,051,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 1,358,249,000
1,358,249,000 Total biaya operasional
1,091,933,812 1,091,933,812
1,488,131,812 1,488,131,812
1,488,131,812 1,488,131,812
1,488,131,812 1,488,131,812
1,488,131,812 1,488,131,812
Total Outflow 1,343,104,312
1,091,933,812 1,488,376,312
1,488,131,812 1,488,376,312
1,493,707,812 1,488,376,312
1,488,131,812 1,488,376,312
1,488,131,812 Net Benefit Sebelum Pajak
-156,655,772 34,514,728
120,638,138 120,882,638
120,638,138 115,306,638
120,638,138 120,882,638
120,638,138 295,882,638
Pajak 3,049,009
3,141,969 18,005,642
18,198,714 18,418,816
18,669,733 18,955,777
19,281,868 19,653,612
20,077,400 Net Benefit Setelah Pajak
-159,704,781 31,372,759
102,632,496 102,683,924
102,219,322 96,636,906
101,682,361 101,600,770
100,984,526 275,805,238
Df 14 0.8772
0.7695 0.6750
0.5921 0.5194
0.4556 0.3996
0.3506 0.3075
0.2697
PVTahun -140,091,913
24,140,319 69,274,011
60,797,126 53,089,513
44,026,474 40,636,066
35,617,070 31,053,544
74,396,756 NPV
292,938,966 IRR
48.95 PV+
Kategori