6 4
Lampiran 4. Rencana anggaran biaya pengembangan usaha TCF Furnitur
NO I T E M
TAHUN ANALISA PROYEK JUM-
1 2
3 4
5 LAH
A. BAHAN BAKU :
a. Megateak 120x240
32,980,000 37,910,000
43,180,000 48,960,000
48,960,000 211,990,000
b. Melamin putih 120x240 38,800,000
44,600,000 50,800,000
57,600,000 57,600,000
249,400,000 c. Triplek 12mm , 120x240
57,600,000 66,900,000
76,200,000 86,400,000
86,400,000 373,500,000
d. Cet 38,800,000
44,600,000 50,800,000
57,600,000 57,600,000
249,400,000 e. Thinner
62,080,000 71,360,000
81,280,000 92,160,000
92,160,000 399,040,000
f. lem putih
3,840,000 4,460,000
5,080,000 5,760,000
5,760,000 24,900,000
g. lem kuning 69,840,000
80,280,000 91,440,000
103,680,000 103,680,000 448,920,000
h. Paku 2,134,000
2,453,000 2,794,000
3,168,000 3,168,000
13,717,000 i.
Scrup 2,910,000
3,345,000 3,810,000
4,320,000 4,320,000
18,705,000 B.
TENAGA KERJA LANGSUNG TUKANG KAYU
174,600,000 200,700,000
228,600,000 259,200,000 259,200,000
1,122,300,000 C.
TANAH DAN BANGUNAN 120,000,000
120,000,000 D.
PERALATAN PERLENGKAPAN : 1 PERALATAN ;
a. Mesin pemotong kayu
500,000 500,000
b. Mesin bor
1,050,000 1,050,000
c. Mesin kompresor
260,000 260,000
d. Mesin amplas
300,000 300,000
e. Mesin paku ripet
175,000 175,000
f. Mesin penembak paku
150,000 150,000
6 5
Lanjutan Lampiran 4.
NO I T E M
TAHUN ANALISA PROYEK JUM-
1 2
3 4
5 LAH
2 PERLENGKAPAN : a.
Meja Kantor 1,000,000
1,000,000 b.
Kursi meja kantor 700,000
700,000 c.
Sofa 750,000
750,000 d.
Lemari arsip 1,250,000
1,250,000 e.
Lemari aksesoris
1,000,000 1,000,000
f. Laptop
6,000,000 6,000,000
g. Alat Pembersih
100,000 100,000
100,000 100,000
100,000 100,000
600,000 E.
LAIN - LAIN : 1 Mobil Pick up
110,000,000 110,000,000
2 Motor 24,000,000
24,000,000 JUMLAH A,B,C,D,E
267,235,000 483,684,000 556,708,000
634,084,000 718,948,000
718,948,000 3,379,607,000 F.
TENAGA KERJA : 1 Pemilik
48,000,000 48,000,000
48,000,000 48,000,000
48,000,000 240,000,000
2 Karyawan tetap 153,600,000
153,600,000 153,600,000
153,600,000 153,600,000
768,000,000 G.
BIAYA UMUM : 1 Listrik
2,400,000 2,400,000
2,400,000 2,400,000
2,400,000 12,000,000
2 Air PDAM 1,800,000
1,800,000 1,800,000
1,800,000 1,800,000
9,000,000 3 Kebersihan
480,000 480,000
480,000 480,000
480,000 2,400,000
4 Transportasi 9,600,000
9,600,000 9,600,000
9,600,000 9,600,000
48,000,000 Jumlah F,G
215,880,000 215,880,000
215,880,000 215,880,000
215,880,000 1,079,400,000 Jumlah A,B,C,D,E,F,G
267,235,000 699,564,000
772,588,000 849,964,000
934,828,000 934,828,000 4,191,772,000
6 6
Lampiran 5. Perhitungan biaya penyusutan aset TCF furnitur
NO JENIS ASSET
TERKENA NILAI
AWAL NILAI
AKHIR UMUR
BIAYA BIAYA
PENYUSUTAN ASSET
10 x NAA
EKONOMI PENYUSUTAN
Rp Rp
Th RpTh
1 Tanah dan
bangunan
120.000.000 12.000.000
25 4.320.000
2 Mesin pemotong
kayu
500.000 50.000
5 90.000
3 Mesin Bor
1.050.000 105.000
5 189.000
4 Mesin kompresor
260.000 26.000
5 46.800
5 Mesin amplas
300.000 30.000
5 54.000
6 Mesin paku ripet
175.000 17.500
5 31.500
7 Mesin penembak
paku
150.000 15.000
5 27.000
8 Mobil Pick up
110.000.000 11.000.000
5 19.800.000
9 Motor
24.000.000 2.400.000
5 4.320.000
10 Meja Kantor
1.000.000 100.000
5 180.000
11 Kursi meja
kantor
700.000 70.000
5 126.000
12 Sofa
750.000 75.000
5 135.000
13 Lemari arsip
1.250.000 125.000
5 225.000
14 Lemari aksesoris
1.000.000 100.000
5 180.000
15 Laptop
6.000.000 600.000
5 1.080.000
16 Alat pembersih
100.000 10.000
5 18.000
TOTAL
267,235,000 26,723,500
30,822,300
6 7
Lampiran 6. Rencana cash flow TCF furnitur TAHUN
INFLOW 1
2 3
4 5
Pendapatan Usaha 853,600,000
981,200,000 1,117,600,000
1,267,200,000 1,267,200,000
Total Inflow 853,600,000
981,200,000 1,117,600,000
1,267,200,000 1,267,200,000
OUTFLOW Biaya Investasi
Tanah dan Bangunan 120,000,000
Mesin pemotong kayu 500,000
Mesin bor 1,050,000
Mesin kompresor 260,000
Mesin amplas 300,000
Mesin paku ripet 175,000
Mesin penembak paku 150,000
Meja Kantor 1,000,000
Kursi meja kantor 700,000
Sofa 750,000
Lemari arsip 1,250,000
Lemari aksesoris 1,000,000
Laptop 6,000,000
Mobil Pick up 110,000,000
Motor 24,000,000
Total Biaya Investasi 267,135,000
6 8
Lanjutan Lampiran 6. TAHUN
1 2
3 4
5
Biaya Operasional Biaya Variabel
Megateak 120x240 32,980,000
37,910,000 43,180,000
48,960,000 48,960,000
Melamin putih 120x240 38,800,000
44,600,000 50,800,000
57,600,000 57,600,000
Triplek 12mm , 120x240 57,600,000
66,900,000 76,200,000
86,400,000 86,400,000
cet 38,800,000
44,600,000 50,800,000
57,600,000 57,600,000
Thinner 62,080,000
71,360,000 81,280,000
92,160,000 92,160,000
lem putih 3,840,000
4,460,000 5,080,000
5,760,000 5,760,000
lem kuning 69,840,000
80,280,000 91,440,000
103,680,000 103,680,000
paku 2,134,000
2,453,000 2,794,000
3,168,000 3,168,000
Alat Pembersih 100,000
100,000 100,000
100,000 100,000
100,000 scrup
2,910,000 3,345,000
3,810,000 4,320,000
4,320,000 Tenaga kerja langsung
174,600,000 200,700,000
228,600,000 259,200,000
259,200,000
Total Biaya Variabel 100,000
483,684,000 556,708,000
634,084,000 718,948,000
718,948,000 Biaya Tetap
Pemilik 48,000,000
48,000,000 48,000,000
48,000,000 48,000,000
Karyawan tetap 153,600,000
153,600,000 153,600,000
153,600,000 153,600,000
Promosi 2,400,000
1,200,000 Listrik
2,400,000 2,400,000
2,400,000 2,400,000
2,400,000 Air PDAM
1,800,000 1,800,000
1,800,000 1,800,000
1,800,000 Transportasi
9,600,000 9,600,000
9,600,000 9,600,000
9,600,000 Kebersihan
480,000 480,000
480,000 480,000
480,000
6 9
Lanjutan Lampiran 6. TAHUN
1 2
3 4
5 Biaya penyusutan
30,822,300 30,822,300
30,822,300 30,822,300
30,822,300
Total Biaya Tetap 249,102,300
247,902,300 246,702,300
246,702,300 246,702,300
Total Biaya Operasional 100,000
732,786,300 804,610,300
880,786,300 965,650,300
965,650,300 Total Outflow
267,235,000 732,786,300
804,610,300 880,786,300
965,650,300 965,650,300
EBIT -267,235,000
120,813,700 176,589,700
236,813,700 301,549,700
301,549,700 Pajak Penghasilan
33,827,836 49,445,116
66,307,836 84,433,916
84,433,916 EAT
-267,235,000 86,985,864
127,144,584 170,505,864
217,115,784 217,115,784
Discount Factor r=14 , n=5
1 0.8772
0.7695 0.675
0.5921 0.5194
Present Value
267,235,000.00 76,303,999.90
97,837,757.39 115,091,458.20
128,554,255.71 112,769,938.21
Accumulated PV
267,235,000.00 190,931,000.10
93,093,242.71 21,998,215.49
150,552,471.20 263,322,409.40
NPV 263,322,409.40
IRR
44
NET BC
1.67
PAYBACK PERIODE
2.85
7
Lampiran 7. Perhitungan IRR dan Net BC NO
URAIAN TAHUN ANALISA
NPV 1
2 3
4 5
A KEUNTUNGAN BERSIH
-267,235,000 86,985,864
127,144,584 170,505,864
217,115,784 217,115,784
B DF n = 5, r = 42
1.0000 0.7092
0.5030 0.3567
0.2530 0.1794
C NPV1 r1 = 42
-267,235,000 61,692,102
63,952,811 60,824,981
54,930,676 38,957,927 13,123,497
D DF n = 5, r = 44
1.0000 0.6897
0.4756 0.3280
0.2262 0.1560
E NPV2 r2 = 44
-267,235,000 59,990,251
60,473,048 55,928,776
49,115,593 33,872,822
-7,854,510 IRR
44 NPV +
13,123,497 NPV -
7,854,510 Net BC
1.67
7 1
Lampiran 8. Indeks harga dengan kenaikan harga bahan baku sebesar 27,51 DAFTAR INDEKS HARGA ITEM UNTUK PROYEK PENDIRIAN USAHA TCF JIKA HARGA BAHAN BAKU NAIK 27,51
NO I T E M
TAHUN ANALISA PROYEK JUM-
STN 1
2 3
4 5
LAH A.
BAHAN BAKU : a.
Megateak 120x240 RpLbr
108,384 108,384
108,384 108,384
108,384 541,918
b. Melamin putih 120x240 RpLbr
