Modal kerja Penerimaan Keuntungan Kondisi Lapangan Uraian Modal investasi Biaya Penyusutan NO

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