68
Lanjutan Lampiran 3. Biaya Penyusutan: Gancu Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
40,000 80,000
8 833
2 3
35,000 105,000
8 1,094
3 3
40,000 120,000
8 1,250
4 1
50,000 50,000
8 521
5 2
40,000 80,000
8 833
6 2
40,000 80,000
8 833
7 2
45,000 90,000
7 1,071
8 2
40,000 80,000
8 833
9 2
50,000 100,000
8 1,042
10 1
40,000 40,000
8 417
11 2
45,000 90,000
8 938
12 2
35,000 70,000
7 833
13 4
40,000 160,000
9 1,481
14 2
50,000 100,000
9 926
15 2
40,000 80,000
9 741
16 1
40,000 40,000
9 370
17 2
45,000 90,000
9 833
18 2
40,000 80,000
9 741
19 4
40,000 160,000
9 1,481
20 4
35,000 140,000
8 1,458
Total 45
830,000 1,835,000
165 18,531
Rata-rata 2.25
41,500 91,750
8.25 927
Universitas Sumatera Utara
69
Lanjutan Lampiran 3. Biaya Penyusutan: Tojok Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
40,000 80,000
5 1,333
2 2
50,000 100,000
5 1,667
3 2
40,000 80,000
5 1,333
4 1
65,000 65,000
5 1,083
5 2
50,000 100,000
5 1,667
6 1
40,000 40,000
5 667
7 2
40,000 80,000
5 1,333
8 2
45,000 90,000
5 1,500
9 1
50,000 50,000
5 833
10 1
40,000 40,000
5 667
11 1
45,000 45,000
5 750
12 2
40,000 80,000
5 1,333
13 3
35,000 105,000
5 1,750
14 2
40,000 80,000
5 1,333
15 2
50,000 100,000
5 1,667
16 1
40,000 40,000
5 667
17 2
40,000 80,000
5 1,333
18 2
40,000 80,000
5 1,333
19 2
45,000 90,000
5 1,500
20 2
40,000 80,000
5 1,333
Total 35
875,000 1,505,000
100 25,083
Rata-rata 1.75
43,750 75,250
5 1,254
Universitas Sumatera Utara
70
Lanjutan Lampiran 3. Biaya Penyusutan: Barak Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan unit
Rpunit Rp
Rp tahun
Per Bulan Rp
1 3
6,500,000 19,500,000
5 325,000
2 6
6,000,000 36,000,000
5 600,000
3 5
6,500,000 32,500,000
5 541,667
4 1
6,500,000 6,500,000
5 108,333
5 3
5,000,000 15,000,000
5 250,000
6 2
6,000,000 12,000,000
5 200,000
7 3
6,500,000 19,500,000
5 325,000
8 4
6,000,000 24,000,000
5 400,000
9 3
7,000,000 21,000,000
5 350,000
10 4
6,500,000 26,000,000
5 433,333
11 3
6,500,000 19,500,000
5 325,000
12 5
6,500,000 32,500,000
5 541,667
13 6
6,000,000 36,000,000
5 600,000
14 4
7,000,000 28,000,000
5 466,667
15 3
6,500,000 19,500,000
5 325,000
16 2
7,000,000 14,000,000
5 233,333
17 3
6,500,000 19,500,000
5 325,000
18 5
6,500,000 32,500,000
5 541,667
19 5
6,000,000 30,000,000
5 500,000
20 5
6,500,000 32,500,000
5 541,667
Total 75
127,500,000 476,000,000
100 7,933,333
Rata-rata 3.75
6,375,000 23,800,000
5 396,667
Universitas Sumatera Utara
71
Lanjutan Lampiran 3. Biaya Penyusutan: Dapur Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 1
1,500,000 1,500,000
5 25,000
2 1
1,500,000 1,500,000
5 25,000
3 1
1,300,000 1,300,000
5 21,667
4 1
1,400,000 1,400,000
5 23,333
5 1
1,400,000 1,400,000
5 23,333
6 1
1,500,000 1,500,000
5 25,000
7 1
1,500,000 1,500,000
5 25,000
8 1
1,600,000 1,600,000
5 26,667
9 1
1,800,000 1,800,000
5 30,000
10 1
1,200,000 1,200,000
5 20,000
11 1
1,500,000 1,500,000
5 25,000
12 1
1,200,000 1,200,000
5 20,000
13 1
1,200,000 1,200,000
5 20,000
14 1
1,200,000 1,200,000
5 20,000
15 1
1,500,000 1,500,000
5 25,000
16 1
1,500,000 1,500,000
5 25,000
17 1
1,500,000 1,500,000
5 25,000
18 1
1,600,000 1,600,000
5 26,667
19 1
1,400,000 1,400,000
5 23,333
20 1
1,600,000 1,600,000
5 26,667
Total 20
28,900,000 28,900,000
100 481,667
Rata-rata 1
1,445,000 1,445,000
5 24,083
Universitas Sumatera Utara
72
Lanjutan Lampiran 3. Biaya Penyusutan: Becak Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 1
950,000 950,000
10 7,917
2 1
800,000 800,000
10 6,667
3 1
900,000 900,000
10 7,500
4 1
750,000 750,000
10 6,250
5 1
800,000 800,000
10 6,667
6 1
800,000 800,000
10 6,667
7 1
950,000 950,000
10 7,917
8 1
900,000 900,000
10 7,500
9 1
850,000 850,000
10 7,083
10 1
900,000 900,000
10 7,500
11 1
900,000 900,000
10 7,500
12 1
900,000 900,000
10 7,500
13 1
950,000 950,000
10 7,917
14 1
950,000 950,000
10 7,917
15 1
950,000 950,000
10 7,917
16 1
750,000 750,000
10 6,250
17 1
850,000 850,000
10 7,083
18 1
950,000 950,000
10 7,917
19 1
800,000 800,000
10 6,667
20 1
800,000 800,000
10 6,667
Total 20
17,400,000 17,400,000
200 145,000
Rata-rata 1
870,000 870,000
10 7,250
Universitas Sumatera Utara
73
Lanjutan Lampiran 3. Biaya Penyusutan: Papan Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 50
25,000 1,250,000
5 20,833
2 60
20,000 1,200,000
5 20,000
3 50
20,000 1,000,000
5 16,667
4 30
25,000 750,000
5 12,500
5 40
30,000 1,200,000
5 20,000
6 30
25,000 750,000
5 12,500
7 50
20,000 1,000,000
5 16,667
8 50
20,000 1,000,000
5 16,667
9 50
20,000 1,000,000
5 16,667
10 40
25,000 1,000,000
5 16,667
11 40
30,000 1,200,000
5 20,000
12 60
25,000 1,500,000
5 25,000
13 60
25,000 1,500,000
5 25,000
14 50
20,000 1,000,000
5 16,667
15 50
30,000 1,500,000
5 25,000
16 30
20,000 600,000
5 10,000
17 40
20,000 800,000
5 13,333
18 50
20,000 1,000,000
5 16,667
19 50
25,000 1,250,000
5 20,833
20 50
25,000 1,250,000
5 20,833
Total 930
470,000 21,750,000
100 362,500
Rata-rata 46.5
23,500 1,087,500
5 18,125
Universitas Sumatera Utara
74
Lanjutan Lampiran 3. Biaya Penyusutan: Kuas Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 1
20,000 20,000
3 556
2 1
20,000 20,000
3 556
3 1
20,000 20,000
3 556
4 1
25,000 25,000
3 694
5 1
15,000 15,000
3 417
6 1
25,000 25,000
3 694
7 1
20,000 20,000
3 556
8 1
20,000 20,000
3 556
9 1
20,000 20,000
3 556
10 1
25,000 25,000
3 694
11 1
15,000 15,000
3 417
12 1
25,000 25,000
3 694
13 1
25,000 25,000
3 694
14 1
20,000 20,000
3 556
15 1
25,000 25,000
3 694
16 1
20,000 20,000
3 556
17 1
20,000 20,000
3 556
18 1
20,000 20,000
3 556
19 1
15,000 15,000
3 417
20 1
25,000 25,000
3 694
Total 20
420,000 420,000
60 11,667
Rata-rata 1
21,000 21,000
3 583
Universitas Sumatera Utara
75
Lanjutan Lampiran 3. Biaya Penyusutan: Plastik Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
Kg RpKg
Rp Rp
tahun Per Bulan Rp
1 10
16,000 160,000
2 6,667
2 15
15,000 225,000
2 9,375
3 10
16,000 160,000
2 6,667
4 5
18,000 90,000
2 3,750
5 10
16,000 160,000
2 6,667
6 5
16,000 80,000
2 3,333
7 10
20,000 200,000
2 8,333
8 10
15,000 150,000
2 6,250
9 10
15,000 150,000
2 6,250
10 10
18,000 180,000
2 7,500
11 10
16,000 160,000
2 6,667
12 15
20,000 300,000
2 12,500
13 15
16,000 240,000
2 10,000
14 10
16,000 160,000
2 6,667
15 10
15,000 150,000
2 6,250
16 5
17,000 85,000
2 3,542
17 10
16,000 160,000
2 6,667
18 10
16,000 160,000
2 6,667
19 10
15,000 150,000
2 6,250
20 15
16,000 240,000
2 10,000
Total 205
328,000 3,360,000
40 140,000
Rata-rata 10.25
16,400 168,000
2 7,000
Universitas Sumatera Utara
76
Lampiran 4. Biaya Pajak Bumi dan Bangunan PBB Sampel
Luas Lahan Biaya PBB Rp
m2 Per Tahun
Per Bulan
1 1,600 25,000
2,083 2
5,200 75,000 6,250
3 2,000 28,000
2,333 4
800 11,000 917
5 1,200 16,000
1,333 6
1,200 16,000 1,333
7 2,400 33,000
2,750 8
2,000 28,000 2,333
9 1,200 16,000
1,333 10
400 6,000 500
11 3,200 45,000
3,750 12
8,000 112,000 9,333
13 8,000 112,000
9,333 14
2,800 78,000 6,500
15 800 11,000
917 16
800 11,000 917
17 1,600 25,000
2,083 18
2,000 28,000 2,333
19 4,000 112,000
9,333 20
6,000 84,000 7,000
Total 55,200 872,000
72,664 Rata-rata
2,760 43,600 3,633
Universitas Sumatera Utara
77
Lampiran 7. Biaya Bahan Baku Tanah Sawah dan Tanah Bukit
Sampel Frekuensi Pembuatan Batu
Kebutuhan Bahan Baku Truk Total Harga Beli Rp
Total Harga Beli Bata Per Bulan kali
Tanah Sawah Tanah Bukit
Tanah Sawah Tanah Bukit Bahan Baku Rp
1 1
1 2
400000 800.000
1.200.000 2
1 5
5 2000000
2.000.000 4.000.000
3 1
3 5
1200000 2.000.000
3.200.000 4
1 2
2 800000
800.000 1.600.000
5 1
1 2
400000 800.000
1.200.000 6
1 1
1 400000
400.000 800.000
7 1
2 2
800000 800.000
1.600.000 8
1 3
3 1200000
1.200.000 2.400.000
9 1
2 2
800000 800.000
1.600.000 10
1 1
2 400000
800.000 1.200.000
11 1
2 2
800000 800.000
1.600.000 12
1 4
6 1600000
2.400.000 4.000.000
13 1
5 5
2000000 2.000.000
4.000.000 14
1 2
2 800000
800.000 1.600.000
15 1
1 2
400000 800.000
1.200.000 16
1 1
2 400000
800.000 1.200.000
17 1
2 2
800000 800.000
1.600.000 18
1 2
3 800000
1.200.000 2.000.000
19 1
4 4
1600000 1.600.000
3.200.000 20
1 5
5 2000000
2.000.000 4.000.000
Total 20
49 59
19.600.000 23.600.000
43.200.000 Rata-rata
1 2,45
2,95 980.000
1.180.000 2.160.000
Note: Harga Beli Tanah Sawah : Rp 400.000truk
Harga Beli Tanah Bukit : Rp 400.000truk
Universitas Sumatera Utara
78
Lampiran 5. Penggunaan Tenaga Kerja Usaha Pembuatan Batu Bata
Sampel Pencampuran dan Pencetakan
Penjemuran Penyusunan di Dapur
Pembakaran TKDK
TKLK TKDK
TKLK TKDK
TKLK TKDK
TKLK Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita
1 5