150
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
163,534,900 163,534,900
182,352,484 182,352,484
204,180,881.44 204,180,881.44
229,242,622.47 229,242,622.47
257,847,682.07 257,847,682.07
Pajak Penghasilan
493,226.70 493,226.70
1,490,700.30 1,490,700.30
2,647,769.68 2,647,769.68
4,015,890.15 4,015,890.15
5,974,348.86 5,974,348.86
Total Outflow
279,762,126.70 165,947,126.70
187,407,184.30 191,832,184.30
210,392,651.12 212,347,651.12
242,892,512.62 235,177,512.62
267,386,030.92 271,811,030.92
Net Benefit
99,810,126.70 14,004,873.30
21,337,135.70 16,912,135.70
31,750,760.08 29,795,760.08
37,993,844.37 45,708,844.37
58,442,143.19 98,063,809.19
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
17,540,116.28 13,023,476.18
22,904,177.88 20,134,792.88
24,051,272.20 27,105,484.33
32,464,983.07 51,030,511.56
PV Positif
220,544,574.80
PV Negatif
93,498,947.73 NPV
127,045,627.08 IRR
24.74 Net BC
2.36 PBP
6.32
143
Lampiran 9. Cashflow Analisis Finansial pada Usaha Tungku Sekam HEMAT Skenario Usaha I
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
A Inflow
1. Penjualan Tungku Sekam HEMAT
180,000,000 180,000,000
207,000,000 207,000,000
238,050,000 238,050,000
273,757,500 273,757,500
314,821,125 314,821,125
2. Penjualan
Sekam 4,500,000
4,500,000 5,175,000
5,175,000 5,951,250
5,951,250 6,843,937.50
6,843,937.50 7,870,528.13
7,870,528.13 3.
Abu gosok
2,952,000 2,952,000
3,394,800 3,394,800
3,904,020 3,904,020
4,489,623 4,489,623
5,163,066.45 5,163,066.45
4. Nilai
Sisa 44,046,666
Total Penerimaan 187,452,000
187,452,000 215,569,800
215,569,800 247,905,270
247,905,270 285,091,060.50
285,091,060.50 327,854,719.58
371,901,385.58
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
144
Tahun No Uraian
1 2
3 4
5 6
7 8
9 10
Palu 125,000
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 37,874,100
37,874,100 43,555,215
43,555,215 50,088,497.25
50,088,497.25 57,601,771.84
57,601,771.84 Besi
10,938,000 10,938,000
12,578,700 12,578,700
14,465,505 14,465,505
16,635,330.75 16,635,330.75
19,130,630.36 19,130,630.36
Plat strip 2 cm 3,150,000
3,150,000 3,622,500
3,622,500 4,165,875
4,165,875 4,790,756.25
4,790,756.25 5,509,369.69
5,509,369.69 Plat strip 3 cm
3,600,000 3,600,000
4,140,000 4,140,000
4,761,000 4,761,000
5,475,150 5,475,150
6,296,422.50 6,296,422.50
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
