F Analisis kelayakan usaha budidaya ikan kerapu macan di Pulau Panggang, Kabupaten Administratif Kepulauan Seribu, DKI Jakarta

98 Lampiran 3 Proyeksi Rugi Laba KJA 6 Kotak No Uraian Satuan Jumlah satuan Harga satuan Rp Nilai Rp A Penerimaan Penjualan Ikan Kerapu ± 0,7 kg Ekor 322.75 88,750 28,644,063 Total Penerimaan Tunai 28,644,063 B Biaya

I. Biaya Tunai a. Biaya Variabel

Pakan BuatanPelet Kg Pakan Alami Kg 1450 2,750 3,987,500 Benih Kerapu Ekor 600 10,750 6,450,000 Total Biaya Variabel 10,437,500

b. Biaya Tetap

Biaya Perawatan Karamba Tahun 1 1,200,000 1,200,000 Total Biaya Tetap Tunai 1,200,000 Total Biaya Tunai 11,637,500

II. Biaya Tidak Tunai

Tenaga Kerja Periode 1 500,000 5,000,000 Penyusutan KJA Tahun 1 1,382,000 1,382,000 Penyusutan Peralatan Tahun 1 100,000 100,000 Penyusutan Perahu Tahun 1 200,000 200,000 Total Biaya Tidak Tunai 6,682,000 TOTAL BIAYA PRODUKSI 18,319,500 C KEUNTUNGAN SEBELUM PAJAK 10,324,563 Pajak Pengjasilan 10 1,032,456 D KEUNTUNGAN SETELAH PAJAK 9,292,106 E RC

1.56 F

Cost Per Unit 56,761 99 Lampiran 4 Cash Flow KJA 2 Kotak No Keterangan Tahun 0 1 2 3 4 5 A INFLOW Hasil Penjualan - 12,703,600 12,703,600 12,703,600 12,703,600 12,703,600 Nilai Sisa - - - - - 950,000 Total Inflow - 12,703,600 12,703,600 12,703,600 12,703,600 13,653,600 B OUTFLOW

1. Biaya Investasi

Konstruksi KJA 5tahun 1,880,000 Peralatan 240,000 Perahu 1,500,000 Total Biaya Investasi 3,620,000

2. Biaya Reinvestasi

450,000 450,000

3. Total Biaya Variabel -

4,530,300 4,530,300 4,530,300 4,530,300 4,530,300 4. Biaya Tetap Perawatan Karamba 70,000 70,000 70,000 70,000 70,000 Sub Total 70,000 70,000 70,000 70,000 70,000 Total Outflow 3,620,000 4,600,300 5,050,300 4,600,300 5,050,300 4,600,300 C Benefit 3,620,000 8,103,300 7,653,300 8,103,300 7,653,300 9,053,300 D Net Benefit 3,620,000 8,103,300 7,653,300 8,103,300 7,653,300 9,053,300 E Discuont Factor 8.5 1 0.9501 0.9027 0.8577 0.8149 0.7743 Present Value 3,620,000 7,699,097 6,908,830 6,950,173 6,236,778 7,009,651 F Net Present Value 24,172,937 G IRR 220.57 H Net BenefitCost 1.78 I PP 5.64 100 Lampiran 5 Cash Flow KJA 4 Kotak No Keterangan Tahun 0 1 2 3 4 5 A INFLOW Hasil Penjualan - 22,167,600 22,167,600 22,167,600 22,167,600 22,167,600 Nilai Sisa - - - - - 1,450,000 Total Inflow - 22,167,600 22,167,600 22,167,600 22,167,600 23,617,600 B OUTFLOW

1. Biaya Investasi

Konstruksi KJA 5tahun 4,120,000 Peralatan 360,000 Perahu 1,500,000 Total Biaya Investasi 5,980,000 - - - - -

2. Biaya Reinvestasi

- - 1,020,000 - 1,020,000 -

3. Total Biaya Variabel -

8,305,600 8,305,600 8,305,600 8,305,600 8,305,600 4. Biaya Tetap Perawatan Karamba - 100,000 100,000 100,000 100,000 100,000 Sub Total - 100,000 100,000 100,000 100,000 100,000 Total Outflow 5,980,000 8,405,600 9,425,600 8,405,600 9,425,600 8,405,600 C Benefit 5,980,000 13,762,000 12,742,000 13,762,000 12,742,000 15,212,000 D Net Benefit 5,980,000 13,762,000 12,742,000 13,762,000 12,742,000 15,212,000 E Discuont Factor 5.25 1 0.9501 0.9027 0.8577 0.8149 0.7743 Present Value 5,980,000 13,075,534 11,502,530 11,803,621 10,383,629 11,778,115 F Net Present Value 52,563,430 G IRR 225.68 H Net BenefitCost 2.20 I PP 5.49 101 Lampiran 6 Cash Flow KJA 6 Kotak No Keterangan Tahun 0 1 2 3 4 5 A INFLOW Hasil Penjualan - 28,644,063 28,644,063 28,644,063 28,644,063 28,644,063 Nilai Sisa - - - - - 1,550,000 Total Inflow - 28,644,063 28,644,063 28,644,063 28,644,063 30,194,063 B OUTFLOW

1. Biaya Investasi

Konstruksi KJA 5tahun 5,625,000 Peralatan 500,000 Perahu 1,500,000 Total Biaya Investasi 7,625,000 - - - - -

2. Biaya Reinvestasi

- - 1,290,000 - 1,290,000 -

3. Total Biaya Variabel -

10,437,500 10,437,500 10,437,500 10,437,500 10,437,500 4. Biaya Tetap Perawatan Karamba - 120,000 120,000 120,000 120,000 120,000 Sub Total - 120,000 120,000 120,000 120,000 120,000 Total Outflow 7,625,000 10,557,500 11,847,500 10,557,500 11,847,500 10,557,500 C Benefit 7,625,000 18,086,563 16,796,563 18,086,563 16,796,563 19,636,563 D Net Benefit 7,625,000 18,086,563 16,796,563 18,086,563 16,796,563 19,636,563 E Discuont Factor 5.25 1 0.9501 0.9027 0.8577 0.8149 0.7743 Present Value 7,625,000 17,184,382 15,162,688 15,512,783 13,687,748 15,203,898 F Net Present Value 55,235,042 G IRR 232.86 H Net BenefitCost 1.80 I PP 5.32 102 Lampiran 7 Analisis Sensitifitas Harga Bibit Kerapu Naik 10 KJA 2 Kotak No Keterangan Tahun 0 1 2 3 4 5 A INFLOW Hasil Penjualan - 12,703,600 12,703,600 12,703,600 12,703,600 12,703,600 Nilai Sisa - - - - - 700,000 Total Inflow - 12,703,600 12,703,600 12,703,600 12,703,600 13,403,600 B OUTFLOW

1. Biaya Investasi

Konstruksi KJA 5tahun 1,880,000 Peralatan 240,000 Perahu 1,500,000 Total Biaya Investasi 3,620,000

2. Biaya Reinvestasi

- - 450,000 - 450,000 -

3. Total Biaya Variabel -

4,754,300 4,754,300 4,754,300 4,754,300 4,754,300 4. Biaya Tetap Perawatan Karamba - 70,000 70,000 70,000 70,000 70,000 Sub Total - 70,000 70,000 70,000 70,000 70,000 Total Outflow 3,620,000 4,824,300 5,274,300 4,824,300 5,274,300 4,824,300 C Benefit 3,620,000 7,879,300 7,429,300 7,879,300 7,429,300 8,579,300 D Net Benefit 3,620,000 7,879,300 7,429,300 7,879,300 7,429,300 8,579,300 E Discuont Factor 8.5 1 0.9501 0.9027 0.8577 0.8149 0.7743 Present Value 3,620,000 7,486,271 6,706,620 6,758,049 6,054,238 6,642,649 F Net Present Value 25,136,074 G IRR 214.89 H Net BenefitCost 1.84 I PP 5.51 103 Lampiran 8 Analisis Sensitifitas Harga Bibit Kerapu Naik 10 KJA 4 Kotak No Keterangan Tahun 0 1 2 3 4 5 A INFLOW