Institutional Repository | Satya Wacana Christian University: Evaluasi Aspek Keuangan Putra Abadi Sport Center Salatiga
Lampiran 1 Biaya Depresiasi dan Amortisasi PSAC
dalam rupiah
no Komponen Biaya
Umur Ekonomis 1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
bangunan
15
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
2
kursi penonton
15
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3
jenset
15
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
4
lemari loker
10
700.000
700.000
700.000
700.000
700.000
700.000
700.000
700.000
700.000
993.158
993.158
993.159
993.159
993.159
5
TV
10
250.000
250.000
250.000
250.000
250.000
250.000
250.000
250.000
250.000
354.699
354.699
354.700
354.700
354.700
6
perijinan
5
1.000.000
1.000.000
1.000.000
1.000.000
1.191.133
1.191.133
1.191.133
1.191.133
1.191.133
1.418.798
1.418.798
1.418.798
1.418.798
1.418.798
7
tempat bola
5
300.000
300.000
300.000
300.000
357.340
357.340
357.340
357.340
357.340
425.639
425.639
425.639
425.639
425.639
8
lampu penerangan lapangan
5
880.000
880.000
880.000
880.000
1.048.197
1.048.197
1.048.197
1.048.197
1.048.197
1.248.542
1.248.542
1.248.542
1.248.542
1.248.542
9
pompa bola
5
14.000
14.000
14.000
14.000
16.676
16.676
16.676
16.676
16.676
19.863
19.863
19.863
19.863
19.863
10 meja kasir
4
100.000
100.000
100.000
115.019
115.019
115.019
115.019
132.293
132.293
132.293
132.293
152.161
152.161
152.161
11 gawang
4
3.000.000
3.000.000
3.000.000
3.450.559
3.450.559
3.450.559
3.450.559
3.968.785
3.968.785
3.968.785
3.968.785
4.564.842
4.564.842
4.564.842
12 ring basket
4
2.000.000
2.000.000
2.000.000
2.300.372
2.300.372
2.300.372
2.300.372
2.645.857
2.645.857
2.645.857
2.645.857
3.043.228
3.043.228
3.043.228
13 speaker active
4
375.000
375.000
375.000
431.320
431.320
431.320
431.320
496.098
496.098
496.098
496.098
570.605
570.605
570.605
14 komputer
4
1.000.000
1.000.000
1.000.000
1.150.186
1.150.186
1.150.186
1.150.186
1.322.928
1.322.928
1.322.928
1.322.928
1.521.614
1.521.614
1.521.614
15 plang PSAC
4
100.000
100.000
100.000
115.019
115.019
115.019
115.019
132.293
132.293
132.293
132.293
152.161
152.161
152.161
16 tempat duduk
3
800.000
800.000
888.518
888.518
888.518
986.830
986.830
986.830
1.096.020
1.096.020
1.096.020
1.217.291
1.217.291
1.217.291
17 meja
3
800.000
800.000
888.518
888.518
888.518
986.830
986.830
986.830
1.096.020
1.096.020
1.096.020
1.217.291
1.217.291
1.217.291
18 lampu penerangan
3
160.000
160.000
177.704
177.704
177.704
197.366
197.366
197.366
219.204
219.204
219.204
243.458
243.458
243.458
19 rompi
2
100.000
107.247
107.247
115.019
115.019
123.354
123.354
132.293
132.293
35.470
141.880
152.161
152.161
163.188
66.579.000
66.586.247
66.780.986
67.776.232
68.195.578
68.420.199
68.420.199
69.564.918
69.805.136
70.605.667
70.712.077
72.295.516
72.295.516
72.306.543
Total
Lampiran 2.1 Proyeksi Laba Rugi pada Kondisi Normal
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
10
11
1,419
12
1,469
13
1,522
14
1,323
1,370
1,576
1,632
297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000
297.853.000
297.853.000 297.853.000 297.853.000
308.456.567 319.437.621 330.809.600 342.586.422 354.782.498 367.412.755 380.492.649 394.038.188
408.065.947
422.593.095 437.637.409 453.217.301 469.351.837 486.060.762
113.986.049
118.043.953 122.246.318 126.598.286 131.105.185 135.772.530
297853000 297853000
B Pengeluaran
i. Biaya operasional
86.161.920
ii. Biaya reinvestasi
296.465
89.229.284 92.405.847 95.695.495 99.102.255 102.630.295 106.283.933 110.067.641
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
Total Pengeluaran
153.037.385 157.449.013 165.251.581 192.975.527 180.650.353 179.312.488 175.069.833 213.567.942
191.272.278
219.405.676 193.379.018 245.799.588 203.851.806 210.566.402
C R/L Sebelum Pajak
155.419.182 161.988.608 165.558.019 149.610.895 174.132.146 188.100.267 205.422.816 180.470.246
216.793.669
203.187.418 244.258.391 207.417.713 265.500.030 275.494.360
iii.depresiasi
PTKP
PKP
D Pajak Penghasilan
E Laba Setelah Pajak
66.579.000
33.000.000
1.633.482
33.000.000 33.000.000
33.000.000
122.419.182 128.988.608 132.558.019 116.610.895 141.132.146 155.100.267 172.422.816 147.470.246
183.793.669
13.362.877
33.000.000 33.000.000 33.000.000 33.000.000
14.348.291 14.883.703 12.491.634 16.169.822
33.000.000
18.265.040
20.863.422 17.120.537
22.569.050
142.056.305 147.640.316 150.674.316 137.119.261 157.962.324 169.835.227 184.559.394 163.349.709
194.224.619
33.000.000
33.000.000 33.000.000
451.105
2.487.329
72.295.516 72.306.543
33.000.000 33.000.000
170.187.418 211.258.391 174.417.713 232.500.030 242.494.360
20.528.113
26.688.759 21.162.657
59.875.005 61.374.154
182.659.306 217.569.632 186.255.056 205.625.026 214.120.206
Lampiran 2.2 Proyeksi Laba Rugi pada Kondisi Pesimis
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
1,323
10
1,370
11
1,419
12
1,469
13
1,522
14
1,576
1,632
239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000
239.352.000 239.352.000 239.352.000 239.352.000 239.352.000
247.872.931 256.697.208 265.835.628 275.299.377 285.100.034 295.249.596 305.760.481 316.645.554 327.918.136
339.592.022 351.681.498 364.201.359 377.166.927 390.594.070
B Pengeluaran
i. Biaya operasional
71.249.280
ii. Biaya reinvestasi
296.465
iii.depresiasi
66.579.000
73.785.754 76.412.527 79.132.813 81.949.941
84.867.359
87.888.637 91.017.473
94.257.695
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
1.633.482
97.613.269 101.088.301 104.687.045 108.413.903 112.273.438
451.105
2.487.329
72.295.516 72.306.543
Total Pengeluaran
138.124.745 142.005.483 149.258.261 176.412.845 163.498.039 161.549.552 156.674.537 194.517.773 171.543.923
198.974.992 172.221.001 223.888.346 181.160.524 187.067.310
C R/L Sebelum Pajak
109.748.187 114.691.724 116.577.367 98.886.531 121.601.995 133.700.043 149.085.944 122.127.781 156.374.213
140.617.029 179.460.496 140.313.013 196.006.403 203.526.760
PTKP
33.000.000
33.000.000 33.000.000 33.000.000 33.000.000
PKP
76.748.187
81.691.724 83.577.367 65.886.531 88.601.995 100.700.043 116.085.944 89.127.781 123.374.213
D Pajak Penghasilan
E Laba Setelah Pajak
6.512.228
7.253.759
7.536.605
4.882.980
8.290.299
33.000.000
10.105.007
33.000.000 33.000.000
12.412.892
8.369.167
33.000.000
13.506.132
103.235.959 107.437.966 109.040.762 94.003.552 113.311.696 123.595.037 136.673.053 113.758.614 142.868.081
33.000.000
33.000.000 33.000.000
33.000.000 33.000.000
107.617.029 146.460.496 107.313.013 163.006.403 170.526.760
11.142.554
16.969.074 11.096.952
19.450.960 20.579.014
129.474.475 162.491.422 129.216.061 176.555.443 182.947.746
Lampiran 2.3 Proyeksi Laba Rugi pada Kondisi Optimis
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
10
11
1,419
12
1,469
13
1,522
14
1,323
1,370
1,576
1,632
422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000
422.052.000
422.052.000 422.052.000 422.052.000 422.052.000 422.052.000
437.077.051 452.636.994 468.750.871 485.438.402 502.720.009 520.616.842 539.150.801 558.344.570
578.221.636
598.806.327 620.123.832 642.200.240 665.062.569 688.738.796
101.074.560 104.672.814 108.399.167 112.258.177 116.254.568 120.393.231 124.679.230 129.117.810
133.714.404
138.474.637 143.404.334 148.509.528 153.796.468 159.271.622
B Pengeluaran
i. Biaya operasional
ii. Biaya reinvestasi
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
Total Pengeluaran
167.950.025 172.892.543 181.244.901 209.538.209 197.802.666 197.075.423 193.465.129 232.618.111
211.000.633
239.836.361 214.537.034 267.710.830 226.543.088 234.065.493
C R/L Sebelum Pajak
269.127.027 279.744.451 287.505.971 275.900.194 304.917.344 323.541.418 345.685.672 325.726.459
367.221.004
358.969.966 405.586.797 374.489.411 438.519.480 454.673.303
iii.depresiasi
PTKP
PKP
D Pajak Penghasilan
E Laba Setelah Pajak
296.465
66.579.000
33.000.000
1.633.482
33.000.000 33.000.000
33.000.000
236.127.027 246.744.451 254.505.971 242.900.194 271.917.344 290.541.418 312.685.672 292.726.459
334.221.004
30.419.054
33.000.000 33.000.000 33.000.000 33.000.000
32.011.668 33.626.493 31.435.029 37.979.336
33.000.000
42.635.355
48.171.418 43.181.615
53.555.251
238.707.973 247.732.784 253.879.478 244.465.164 266.938.008 280.906.064 297.514.254 282.544.844
313.665.753
33.000.000
33.000.000 33.000.000
451.105
2.487.329
72.295.516 72.306.543
33.000.000 33.000.000
325.969.966 372.586.797 341.489.411 405.519.480 421.673.303
51.492.492
63.146.699 55.372.353
71.379.870 75.418.326
307.477.475 342.440.098 319.117.058 367.139.610 379.254.977
Lampiran 4.1 Analisis Finansial Keadaan Normal
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus Kas Akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
308.456.567
319.437.621
330.809.600
342.586.422
354.782.498
367.412.755
380.492.649
394.038.188
408.065.947
422.593.095
437.637.409
453.217.301
469.351.837
0 308.456.567
319.437.621
330.809.600
342.586.422
354.782.498
367.412.755
380.492.649
394.038.188
408.065.947
422.593.095
437.637.409
453.217.301
469.351.837
486.060.762
6.531.747.162
7.017.807.924
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
2.198.899.791
296.465
86.161.920
13.362.877
99.821.262
1.633.482
89.229.284
14.348.291
105.211.057
6.064.748
92.405.847
14.883.703
113.354.298
29.503.800
95.695.495
12.491.634
137.690.929
13.352.520
99.102.255
16.169.822
128.624.597
8.261.993
102.630.295
18.265.040
129.157.328
365.700
106.283.933
20.863.422
127.513.056
33.935.382
110.067.641
17.120.537
161.123.561
7.481.093
113.986.049
22.569.050
144.036.192
30.756.056
118.043.953
20.528.113
169.328.122
420.623
122.246.318
26.688.759
149.355.700
46.905.785
126.598.286
21.162.657
194.666.728
451.105
131.105.185
59.875.005
191.431.295
2.487.329
135.772.530
61.374.154
199.634.013
C Arus Bersih
Discount Factor (12%)
Present Value
-2.198.899.791 208.635.305
1
0,8929
-2.198.899.791 186.290.464
214.226.563
0,7972
170.781.416
217.455.302
0,7118
154.784.684
204.895.493
0,6355
130.211.086
226.157.902
0,5674
128.321.993
238.255.427
0,5066
120.700.199
252.979.593
0,4523
114.422.670
232.914.627
0,4039
94.074.218
264.029.755
0,3606
95.209.130
253.264.973
0,322
81.551.321
288.281.709
0,2875
82.880.991
258.550.572
0,2567
66.369.932
277.920.542
0,2292
63.699.388
6.818.173.911
0,2046
1.394.998.382
D Analisis Kelayakan Usaha
Discounted Payback Period
NPV
MIRR
Net B/C Ratio
0
13,51
Rp685.396.082,95
14,19%
2,83
Lampiran 4.2 Analisis Finansial Keadaan Pesimis
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus kas akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
247.872.931
256.697.208
265.835.628
275.299.377
285.100.034
295.249.596
305.760.481
316.645.554
327.918.136
339.592.022
351.681.498
364.201.359
377.166.927
0 247.872.931
256.697.208
265.835.628
275.299.377
285.100.034
295.249.596
305.760.481
316.645.554
327.918.136
339.592.022
351.681.498
364.201.359
377.166.927
390.594.070
6.531.747.162
6.922.341.232
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya Operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
2.198.899.791
296.465
71.249.280
6.512.228
78.057.973
1.633.482
73.785.754
7.253.759
82.672.995
6.064.748
76.412.527
7.536.605
90.013.881
29.503.800
79.132.813
4.882.980
113.519.593
13.352.520
81.949.941
8.290.299
103.592.761
8.261.993
84.867.359
10.105.007
103.234.359
365.700
87.888.637
12.412.892
100.667.229
33.935.382
91.017.473
8.369.167
133.322.022
7.481.093
94.257.695
13.506.132
115.244.919
30.756.056
97.613.269
11.142.554
139.511.879
420.623
101.088.301
16.969.074
118.477.999
46.905.785
104.687.045
11.096.952
162.689.782
451.105
108.413.903
19.450.960
128.315.969
2.487.329
112.273.438
20.579.014
135.339.781
C Arus Bersih (NCF)
Discount Factor (12%)
Present Value
-2.198.899.791 169.814.959
1
0,8929
-2.198.899.791 151.627.776
174.024.213
0,7972
138.732.102
175.821.748
0,7118
125.149.920
161.779.784
0,6355
102.811.053
181.507.274
0,5674
102.987.227
192.015.236
0,5066
97.274.919
205.093.252
0,4523
92.763.678
183.323.532
0,4039
74.044.375
212.673.217
0,3606
76.689.962
200.080.142
0,322
64.425.806
233.203.499
0,2875
67.046.006
201.511.577
0,2567
51.728.022
248.850.959
0,2292
57.036.640
6.787.001.451
0,2046
1.388.620.497
D Analisis Kelayakan Usaha
Discounted Payback Period
NPV
MIRR
Net B/C Ratio
2.198.899.791
13,71
Rp392.038.190,47
13,32%
2,87
Lampiran 4.3 Analisis Finansial Keadaan Optimis
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus Kas Akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
437.077.051
452.636.994
468.750.871
485.438.402
502.720.009
520.616.842
539.150.801
558.344.570
578.221.636
598.806.327
620.123.832
642.200.240
665.062.569
0 437.077.051
452.636.994
468.750.871
485.438.402
502.720.009
520.616.842
539.150.801
558.344.570
578.221.636
598.806.327
620.123.832
642.200.240
665.062.569
688.738.796
6.531.747.162
7.220.485.959
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
296.465
101.074.560
30.419.054
2.198.899.791 131.790.079
1.633.482
104.672.814
32.011.668
138.317.964
6.064.748
108.399.167
33.626.493
148.090.407
29.503.800
112.258.177
31.435.029
173.197.006
13.352.520
116.254.568
37.979.336
167.586.424
8.261.993
120.393.231
42.635.355
171.290.579
365.700
124.679.230
48.171.418
173.216.348
33.935.382
129.117.810
43.181.615
206.234.807
7.481.093
133.714.404
53.555.251
194.750.748
30.756.056
138.474.637
51.492.492
220.723.185
420.623
143.404.334
63.146.699
206.971.657
46.905.785
148.509.528
55.372.353
250.787.666
451.105
153.796.468
71.379.870
225.627.442
2.487.329
159.271.622
75.418.326
237.177.276
C Arus Bersih
Discount Factor (12%)
Present Value
-2.198.899.791 305.286.973
1
0,8929
-2.198.899.791 272.590.738
314.319.030
0,7972
250.575.131
320.660.464
0,7118
228.246.118
312.241.397
0,6355
198.429.408
335.133.585
0,5674
190.154.796
349.326.263
0,5066
176.968.685
365.934.453
0,4523
165.512.153
352.109.762
0,4039
142.217.133
383.470.889
0,3606
138.279.602
378.083.142
0,322
121.742.772
413.152.175
0,2875
118.781.250
391.412.574
0,2567
100.475.608
439.435.126
0,2292
100.718.531
6.983.308.682
0,2046
1.428.784.956
D Analisis Kelayakan Usaha
Discounted Payback Period (th)
NPV
MIRR
Net B/C Ratio
12,06
1.434.577.090
16,09%
2,95
2.198.899.791
DAFTAR RIWAYAT HIDUP
Nama
:
Laksana Kurniawan
NIM
:
212008108
Alamat Asal
:
Pungkursari 1172 Salatiga
Judul Skripsi
:
EVALUASI ASPEK KEUANGAN PUTRA
ABADI SPORT CENTER SALATIGA
Riwayat Pendidikan :
SDN O6 Salatiga tahun 1996 - 2002
SMP Muhammadiyah Salatiga tahun 2002 - 2005
SMA Negeri 3 Salatiga tahun 2005 – 2008
Riwayat Seminar
:
Seminar ”Enterpreunuership 2009”, 10 November,
Seminar ”Lingkungan Hidup”, 23 Februari 2011, di
UKSW.
Seminar ”Nasional Kewirausahaan Great Man Have
Great Minds”, 30 Maret 2011, di UKSW.
Seminar Kampus “ Free Sex, ia True Love?”, 8 Maret
2011, di UKSW.
Pelatihan “ Kepemimpinan Pra Dasar Mahasiswa
2008/2009” 15 September 2008, di UKSW.
dalam rupiah
no Komponen Biaya
Umur Ekonomis 1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
bangunan
15
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
51.333.333
2
kursi penonton
15
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3.200.000
3
jenset
15
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
466.667
4
lemari loker
10
700.000
700.000
700.000
700.000
700.000
700.000
700.000
700.000
700.000
993.158
993.158
993.159
993.159
993.159
5
TV
10
250.000
250.000
250.000
250.000
250.000
250.000
250.000
250.000
250.000
354.699
354.699
354.700
354.700
354.700
6
perijinan
5
1.000.000
1.000.000
1.000.000
1.000.000
1.191.133
1.191.133
1.191.133
1.191.133
1.191.133
1.418.798
1.418.798
1.418.798
1.418.798
1.418.798
7
tempat bola
5
300.000
300.000
300.000
300.000
357.340
357.340
357.340
357.340
357.340
425.639
425.639
425.639
425.639
425.639
8
lampu penerangan lapangan
5
880.000
880.000
880.000
880.000
1.048.197
1.048.197
1.048.197
1.048.197
1.048.197
1.248.542
1.248.542
1.248.542
1.248.542
1.248.542
9
pompa bola
5
14.000
14.000
14.000
14.000
16.676
16.676
16.676
16.676
16.676
19.863
19.863
19.863
19.863
19.863
10 meja kasir
4
100.000
100.000
100.000
115.019
115.019
115.019
115.019
132.293
132.293
132.293
132.293
152.161
152.161
152.161
11 gawang
4
3.000.000
3.000.000
3.000.000
3.450.559
3.450.559
3.450.559
3.450.559
3.968.785
3.968.785
3.968.785
3.968.785
4.564.842
4.564.842
4.564.842
12 ring basket
4
2.000.000
2.000.000
2.000.000
2.300.372
2.300.372
2.300.372
2.300.372
2.645.857
2.645.857
2.645.857
2.645.857
3.043.228
3.043.228
3.043.228
13 speaker active
4
375.000
375.000
375.000
431.320
431.320
431.320
431.320
496.098
496.098
496.098
496.098
570.605
570.605
570.605
14 komputer
4
1.000.000
1.000.000
1.000.000
1.150.186
1.150.186
1.150.186
1.150.186
1.322.928
1.322.928
1.322.928
1.322.928
1.521.614
1.521.614
1.521.614
15 plang PSAC
4
100.000
100.000
100.000
115.019
115.019
115.019
115.019
132.293
132.293
132.293
132.293
152.161
152.161
152.161
16 tempat duduk
3
800.000
800.000
888.518
888.518
888.518
986.830
986.830
986.830
1.096.020
1.096.020
1.096.020
1.217.291
1.217.291
1.217.291
17 meja
3
800.000
800.000
888.518
888.518
888.518
986.830
986.830
986.830
1.096.020
1.096.020
1.096.020
1.217.291
1.217.291
1.217.291
18 lampu penerangan
3
160.000
160.000
177.704
177.704
177.704
197.366
197.366
197.366
219.204
219.204
219.204
243.458
243.458
243.458
19 rompi
2
100.000
107.247
107.247
115.019
115.019
123.354
123.354
132.293
132.293
35.470
141.880
152.161
152.161
163.188
66.579.000
66.586.247
66.780.986
67.776.232
68.195.578
68.420.199
68.420.199
69.564.918
69.805.136
70.605.667
70.712.077
72.295.516
72.295.516
72.306.543
Total
Lampiran 2.1 Proyeksi Laba Rugi pada Kondisi Normal
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
10
11
1,419
12
1,469
13
1,522
14
1,323
1,370
1,576
1,632
297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000
297.853.000
297.853.000 297.853.000 297.853.000
308.456.567 319.437.621 330.809.600 342.586.422 354.782.498 367.412.755 380.492.649 394.038.188
408.065.947
422.593.095 437.637.409 453.217.301 469.351.837 486.060.762
113.986.049
118.043.953 122.246.318 126.598.286 131.105.185 135.772.530
297853000 297853000
B Pengeluaran
i. Biaya operasional
86.161.920
ii. Biaya reinvestasi
296.465
89.229.284 92.405.847 95.695.495 99.102.255 102.630.295 106.283.933 110.067.641
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
Total Pengeluaran
153.037.385 157.449.013 165.251.581 192.975.527 180.650.353 179.312.488 175.069.833 213.567.942
191.272.278
219.405.676 193.379.018 245.799.588 203.851.806 210.566.402
C R/L Sebelum Pajak
155.419.182 161.988.608 165.558.019 149.610.895 174.132.146 188.100.267 205.422.816 180.470.246
216.793.669
203.187.418 244.258.391 207.417.713 265.500.030 275.494.360
iii.depresiasi
PTKP
PKP
D Pajak Penghasilan
E Laba Setelah Pajak
66.579.000
33.000.000
1.633.482
33.000.000 33.000.000
33.000.000
122.419.182 128.988.608 132.558.019 116.610.895 141.132.146 155.100.267 172.422.816 147.470.246
183.793.669
13.362.877
33.000.000 33.000.000 33.000.000 33.000.000
14.348.291 14.883.703 12.491.634 16.169.822
33.000.000
18.265.040
20.863.422 17.120.537
22.569.050
142.056.305 147.640.316 150.674.316 137.119.261 157.962.324 169.835.227 184.559.394 163.349.709
194.224.619
33.000.000
33.000.000 33.000.000
451.105
2.487.329
72.295.516 72.306.543
33.000.000 33.000.000
170.187.418 211.258.391 174.417.713 232.500.030 242.494.360
20.528.113
26.688.759 21.162.657
59.875.005 61.374.154
182.659.306 217.569.632 186.255.056 205.625.026 214.120.206
Lampiran 2.2 Proyeksi Laba Rugi pada Kondisi Pesimis
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
1,323
10
1,370
11
1,419
12
1,469
13
1,522
14
1,576
1,632
239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000
239.352.000 239.352.000 239.352.000 239.352.000 239.352.000
247.872.931 256.697.208 265.835.628 275.299.377 285.100.034 295.249.596 305.760.481 316.645.554 327.918.136
339.592.022 351.681.498 364.201.359 377.166.927 390.594.070
B Pengeluaran
i. Biaya operasional
71.249.280
ii. Biaya reinvestasi
296.465
iii.depresiasi
66.579.000
73.785.754 76.412.527 79.132.813 81.949.941
84.867.359
87.888.637 91.017.473
94.257.695
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
1.633.482
97.613.269 101.088.301 104.687.045 108.413.903 112.273.438
451.105
2.487.329
72.295.516 72.306.543
Total Pengeluaran
138.124.745 142.005.483 149.258.261 176.412.845 163.498.039 161.549.552 156.674.537 194.517.773 171.543.923
198.974.992 172.221.001 223.888.346 181.160.524 187.067.310
C R/L Sebelum Pajak
109.748.187 114.691.724 116.577.367 98.886.531 121.601.995 133.700.043 149.085.944 122.127.781 156.374.213
140.617.029 179.460.496 140.313.013 196.006.403 203.526.760
PTKP
33.000.000
33.000.000 33.000.000 33.000.000 33.000.000
PKP
76.748.187
81.691.724 83.577.367 65.886.531 88.601.995 100.700.043 116.085.944 89.127.781 123.374.213
D Pajak Penghasilan
E Laba Setelah Pajak
6.512.228
7.253.759
7.536.605
4.882.980
8.290.299
33.000.000
10.105.007
33.000.000 33.000.000
12.412.892
8.369.167
33.000.000
13.506.132
103.235.959 107.437.966 109.040.762 94.003.552 113.311.696 123.595.037 136.673.053 113.758.614 142.868.081
33.000.000
33.000.000 33.000.000
33.000.000 33.000.000
107.617.029 146.460.496 107.313.013 163.006.403 170.526.760
11.142.554
16.969.074 11.096.952
19.450.960 20.579.014
129.474.475 162.491.422 129.216.061 176.555.443 182.947.746
Lampiran 2.3 Proyeksi Laba Rugi pada Kondisi Optimis
Tahun
no
1
Faktor inflasi
A Penerimaan
Total Penerimaan
2
1,036
3
1,072
4
1,111
5
1,150
dalam rupiah
6
1,191
7
1,234
8
1,277
9
10
11
1,419
12
1,469
13
1,522
14
1,323
1,370
1,576
1,632
422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000
422.052.000
422.052.000 422.052.000 422.052.000 422.052.000 422.052.000
437.077.051 452.636.994 468.750.871 485.438.402 502.720.009 520.616.842 539.150.801 558.344.570
578.221.636
598.806.327 620.123.832 642.200.240 665.062.569 688.738.796
101.074.560 104.672.814 108.399.167 112.258.177 116.254.568 120.393.231 124.679.230 129.117.810
133.714.404
138.474.637 143.404.334 148.509.528 153.796.468 159.271.622
B Pengeluaran
i. Biaya operasional
ii. Biaya reinvestasi
6.064.748 29.503.800 13.352.520
8.261.993
365.700 33.935.382
7.481.093
30.756.056
420.623 46.905.785
66.586.247 66.780.986 67.776.232 68.195.578
68.420.199
68.420.199 69.564.918
69.805.136
70.605.667
70.712.077 72.295.516
Total Pengeluaran
167.950.025 172.892.543 181.244.901 209.538.209 197.802.666 197.075.423 193.465.129 232.618.111
211.000.633
239.836.361 214.537.034 267.710.830 226.543.088 234.065.493
C R/L Sebelum Pajak
269.127.027 279.744.451 287.505.971 275.900.194 304.917.344 323.541.418 345.685.672 325.726.459
367.221.004
358.969.966 405.586.797 374.489.411 438.519.480 454.673.303
iii.depresiasi
PTKP
PKP
D Pajak Penghasilan
E Laba Setelah Pajak
296.465
66.579.000
33.000.000
1.633.482
33.000.000 33.000.000
33.000.000
236.127.027 246.744.451 254.505.971 242.900.194 271.917.344 290.541.418 312.685.672 292.726.459
334.221.004
30.419.054
33.000.000 33.000.000 33.000.000 33.000.000
32.011.668 33.626.493 31.435.029 37.979.336
33.000.000
42.635.355
48.171.418 43.181.615
53.555.251
238.707.973 247.732.784 253.879.478 244.465.164 266.938.008 280.906.064 297.514.254 282.544.844
313.665.753
33.000.000
33.000.000 33.000.000
451.105
2.487.329
72.295.516 72.306.543
33.000.000 33.000.000
325.969.966 372.586.797 341.489.411 405.519.480 421.673.303
51.492.492
63.146.699 55.372.353
71.379.870 75.418.326
307.477.475 342.440.098 319.117.058 367.139.610 379.254.977
Lampiran 4.1 Analisis Finansial Keadaan Normal
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus Kas Akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
308.456.567
319.437.621
330.809.600
342.586.422
354.782.498
367.412.755
380.492.649
394.038.188
408.065.947
422.593.095
437.637.409
453.217.301
469.351.837
0 308.456.567
319.437.621
330.809.600
342.586.422
354.782.498
367.412.755
380.492.649
394.038.188
408.065.947
422.593.095
437.637.409
453.217.301
469.351.837
486.060.762
6.531.747.162
7.017.807.924
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
2.198.899.791
296.465
86.161.920
13.362.877
99.821.262
1.633.482
89.229.284
14.348.291
105.211.057
6.064.748
92.405.847
14.883.703
113.354.298
29.503.800
95.695.495
12.491.634
137.690.929
13.352.520
99.102.255
16.169.822
128.624.597
8.261.993
102.630.295
18.265.040
129.157.328
365.700
106.283.933
20.863.422
127.513.056
33.935.382
110.067.641
17.120.537
161.123.561
7.481.093
113.986.049
22.569.050
144.036.192
30.756.056
118.043.953
20.528.113
169.328.122
420.623
122.246.318
26.688.759
149.355.700
46.905.785
126.598.286
21.162.657
194.666.728
451.105
131.105.185
59.875.005
191.431.295
2.487.329
135.772.530
61.374.154
199.634.013
C Arus Bersih
Discount Factor (12%)
Present Value
-2.198.899.791 208.635.305
1
0,8929
-2.198.899.791 186.290.464
214.226.563
0,7972
170.781.416
217.455.302
0,7118
154.784.684
204.895.493
0,6355
130.211.086
226.157.902
0,5674
128.321.993
238.255.427
0,5066
120.700.199
252.979.593
0,4523
114.422.670
232.914.627
0,4039
94.074.218
264.029.755
0,3606
95.209.130
253.264.973
0,322
81.551.321
288.281.709
0,2875
82.880.991
258.550.572
0,2567
66.369.932
277.920.542
0,2292
63.699.388
6.818.173.911
0,2046
1.394.998.382
D Analisis Kelayakan Usaha
Discounted Payback Period
NPV
MIRR
Net B/C Ratio
0
13,51
Rp685.396.082,95
14,19%
2,83
Lampiran 4.2 Analisis Finansial Keadaan Pesimis
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus kas akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
247.872.931
256.697.208
265.835.628
275.299.377
285.100.034
295.249.596
305.760.481
316.645.554
327.918.136
339.592.022
351.681.498
364.201.359
377.166.927
0 247.872.931
256.697.208
265.835.628
275.299.377
285.100.034
295.249.596
305.760.481
316.645.554
327.918.136
339.592.022
351.681.498
364.201.359
377.166.927
390.594.070
6.531.747.162
6.922.341.232
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya Operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
2.198.899.791
296.465
71.249.280
6.512.228
78.057.973
1.633.482
73.785.754
7.253.759
82.672.995
6.064.748
76.412.527
7.536.605
90.013.881
29.503.800
79.132.813
4.882.980
113.519.593
13.352.520
81.949.941
8.290.299
103.592.761
8.261.993
84.867.359
10.105.007
103.234.359
365.700
87.888.637
12.412.892
100.667.229
33.935.382
91.017.473
8.369.167
133.322.022
7.481.093
94.257.695
13.506.132
115.244.919
30.756.056
97.613.269
11.142.554
139.511.879
420.623
101.088.301
16.969.074
118.477.999
46.905.785
104.687.045
11.096.952
162.689.782
451.105
108.413.903
19.450.960
128.315.969
2.487.329
112.273.438
20.579.014
135.339.781
C Arus Bersih (NCF)
Discount Factor (12%)
Present Value
-2.198.899.791 169.814.959
1
0,8929
-2.198.899.791 151.627.776
174.024.213
0,7972
138.732.102
175.821.748
0,7118
125.149.920
161.779.784
0,6355
102.811.053
181.507.274
0,5674
102.987.227
192.015.236
0,5066
97.274.919
205.093.252
0,4523
92.763.678
183.323.532
0,4039
74.044.375
212.673.217
0,3606
76.689.962
200.080.142
0,322
64.425.806
233.203.499
0,2875
67.046.006
201.511.577
0,2567
51.728.022
248.850.959
0,2292
57.036.640
6.787.001.451
0,2046
1.388.620.497
D Analisis Kelayakan Usaha
Discounted Payback Period
NPV
MIRR
Net B/C Ratio
2.198.899.791
13,71
Rp392.038.190,47
13,32%
2,87
Lampiran 4.3 Analisis Finansial Keadaan Optimis
no Uraian
Faktor Inflasi
A Arus Masuk
1. Total Penerimaan
2. Arus Kas Akhir
Total Arus Kas Masuk
dalam rupiah
0
1
2
3
4
Tahun
6
5
7
8
9
10
11
12
13
14
1,036
1,072
1,111
1,150
1,191
1,234
1,277
1,323
1,370
1,419
1,469
1,522
1,576
1,632
437.077.051
452.636.994
468.750.871
485.438.402
502.720.009
520.616.842
539.150.801
558.344.570
578.221.636
598.806.327
620.123.832
642.200.240
665.062.569
0 437.077.051
452.636.994
468.750.871
485.438.402
502.720.009
520.616.842
539.150.801
558.344.570
578.221.636
598.806.327
620.123.832
642.200.240
665.062.569
688.738.796
6.531.747.162
7.220.485.959
B Arus Keluar
1. Biaya Investasi
2. Biaya penggantian aktiva
3.Biaya operasional
4. Pajak Penghasilan
Total Arus Kas Keluar
296.465
101.074.560
30.419.054
2.198.899.791 131.790.079
1.633.482
104.672.814
32.011.668
138.317.964
6.064.748
108.399.167
33.626.493
148.090.407
29.503.800
112.258.177
31.435.029
173.197.006
13.352.520
116.254.568
37.979.336
167.586.424
8.261.993
120.393.231
42.635.355
171.290.579
365.700
124.679.230
48.171.418
173.216.348
33.935.382
129.117.810
43.181.615
206.234.807
7.481.093
133.714.404
53.555.251
194.750.748
30.756.056
138.474.637
51.492.492
220.723.185
420.623
143.404.334
63.146.699
206.971.657
46.905.785
148.509.528
55.372.353
250.787.666
451.105
153.796.468
71.379.870
225.627.442
2.487.329
159.271.622
75.418.326
237.177.276
C Arus Bersih
Discount Factor (12%)
Present Value
-2.198.899.791 305.286.973
1
0,8929
-2.198.899.791 272.590.738
314.319.030
0,7972
250.575.131
320.660.464
0,7118
228.246.118
312.241.397
0,6355
198.429.408
335.133.585
0,5674
190.154.796
349.326.263
0,5066
176.968.685
365.934.453
0,4523
165.512.153
352.109.762
0,4039
142.217.133
383.470.889
0,3606
138.279.602
378.083.142
0,322
121.742.772
413.152.175
0,2875
118.781.250
391.412.574
0,2567
100.475.608
439.435.126
0,2292
100.718.531
6.983.308.682
0,2046
1.428.784.956
D Analisis Kelayakan Usaha
Discounted Payback Period (th)
NPV
MIRR
Net B/C Ratio
12,06
1.434.577.090
16,09%
2,95
2.198.899.791
DAFTAR RIWAYAT HIDUP
Nama
:
Laksana Kurniawan
NIM
:
212008108
Alamat Asal
:
Pungkursari 1172 Salatiga
Judul Skripsi
:
EVALUASI ASPEK KEUANGAN PUTRA
ABADI SPORT CENTER SALATIGA
Riwayat Pendidikan :
SDN O6 Salatiga tahun 1996 - 2002
SMP Muhammadiyah Salatiga tahun 2002 - 2005
SMA Negeri 3 Salatiga tahun 2005 – 2008
Riwayat Seminar
:
Seminar ”Enterpreunuership 2009”, 10 November,
Seminar ”Lingkungan Hidup”, 23 Februari 2011, di
UKSW.
Seminar ”Nasional Kewirausahaan Great Man Have
Great Minds”, 30 Maret 2011, di UKSW.
Seminar Kampus “ Free Sex, ia True Love?”, 8 Maret
2011, di UKSW.
Pelatihan “ Kepemimpinan Pra Dasar Mahasiswa
2008/2009” 15 September 2008, di UKSW.