2. Biaya Penyusutan
NO URAIAN
NB Rp NS
JUE RS
Volum e
Total
1 Bangunan gedung 5,000,000 2,000,000
5 600,000
1 600,000
2 Mesin sealer
750,000 75,000
5 135,000
2 270,000
3 Panci besar
90,000 10,000
5 16,000
2 32,000
4 Panci sedang
65,000 5,000
5 12,000
1 12,000
5 Wajan
60,000 5,000
5 11,000
1 11,000
6 Sodet
7,500 -
5 1,500
1 1,500
7 Irus
10,000 -
5 2,000
2 4,000
8 Ember
15,000 -
5 3,000
8 24,000
9 Kompor gas
210,000 50,000
5 32,000
1 32,000
10 Tabung gas
250,000 100,000
5 30,000
1 30,000
11 Pisau
12,000 -
5 2,400
4 9,600
12 Biaya Ijin Usaha
200,000 -
5 40,000
1 40,000
884,900 1,066,100
3. Modal kerja
No Jenis
Jumlah Harga unit
Rp Total Rp
1 Apel
520 2,500 1,300,000 2
Gula 130
6,800 884,000 3
Tenaga kerja orang 78
20,000 1,560,000 4
Telpon bln 1
150,000 150,000 5
ListrikBahan bakar 26
25,000 650,000 6
Kemasan 1300
8,500 11,050,000 7
Transportasi 4
100,000 400,000 15,994,000
Total modal kerja dalam 1 Tahun
12 191,928,000
4. Penerimaan
No Jenis
Jumlah Harga unit Rp
Total Rp
1 Sari Apel
1,300 21,000 27,300,000
Total Penerimaan dalam 1 Tahun
12 327,600,000
5. Keuntungan
1 Penerimaan
Rp. 327,600,000 2
Modal Kerja Rp 191,928,000
3 Penyusutan
Rp 1,066,100
Keuntungan dalam 1 Tahun Rp 134,605,900
6. Kondisi Lapangan Uraian
Tahun 1
2 3
4 5
Investasi
7,460,500
Cost
192,994,100 192,954,100 192,954,100
192,954,100 192,954,100
Pendapatan
327,600,000 327,600,000 327,600,000
327,600,000 327,600,000
Net Profit
7,460,500 134,605,900 134,645,900 134,645,900
134,645,900 134,645,900
DF 10
1.00 0.91
0.83 0.75 0.68
0.62
NPV 10
7,460,500 122,369,000 111,277,603 101,161,458
91,964,961 83,604,510
502,917,033
DF 13
1.00 0.88
0.78 0.69
0.61 0.54
NPV 13
7,460,500 119,120,265 105,447,490
93,316,363 82,580,852
73,080,400 466,084,870.49
IRR
187.51
BC Ratio
68.41
ANALISIS USAHA JENANG APEL SKALA USAHA KECIL MENENGAH DI KOTA BATU
1. Modal investasi
No Jenis
Jumlah unit Hargaunit Rp
Total Rp 1
Bangunan gedung 1
5,000,000 5,000,000
2 Wajan besar
2 145,000
290,000 3
Ember 6
15,000 90,000
4 Mesin giling
1 1,000,000
1,000,000 5
Sodet kayu besar 2
10,000 20,000
6 Baki tatakan
20 5,000
100,000 7
Sealer kecil 2
15,000 30,000
8 Kompor gas
1 210,000
210,000 9
Tabung gas 1
250,000 250,000 10
Pisau 4
12,000 48,000
11 Biaya Ijin Usaha
1 200,000 200,000
Total modal investasi
7,238,000
2. Biaya Penyusutan NO
URAIAN NB
NS JUE
RS Volume
Total
1 Bangunan
gedung 5,000,000
2,000,000 5 600,000
1 600,000
2 Wajan besar
145,000 20,000
5 25,000
2 50,000
3 Ember
15,000 -
5 3,000
6 18,000
4 Mesin giling
1,000,000 100,000
5 180,000 1
180,000 5
Sodet kayu besar 10,000
- 5
2,000 2
4,000 6
Baki tatakan 5,000
- 5
1,000 20
20,000 7
Sealer kecil 15,000
- 5
3,000 2
6,000 8
Kompor gas 210,000
50,000 5
32,000 1
32,000 9
Tabung gas 250,000
100,000 5
30,000 1
30,000 10
Pisau 12,000
- 5
2,400 4
9,600 11
Biaya Ijin Usaha 200,000 -
5 40,000
1 40,000
918,400 989,600
3. Modal Kerja