Tahun Biaya Tetap (Rp)

LAMPIRAN

  Lampiran 1 Investasi total kapasitas 500 kg/jam

  Kapasitas Sampel Tanah Bangunan Mesin Jumlah 500 kg/jam 1 17,280,000 47,520,000 37,000,000 101,800,000 500 kg/jam 2 33,000,000 57,600,000 40,000,000 130,600,000

  3 500 kg/jam 200,000,000 270,000,000 40,000,000 510,000,000 4 500 kg/jam 120,000,000 120,000,000 45,000,000 285,000,000 5 2,000 kg/jam 216,000,000 40,000,000 50,000,000 306,000,000

  Lampiran 2 Data input dan output rata-rata per bulan

  Input Output Sampel Gabah Beras Dedak (kg) (kg) (kg) 1 40,000 24,000 2,400 2 38,000 22,040 3,040 3 40,000 21,600 4,800 4 20,000 9,000 3,000 5 55,000 30,250 15,400 Lampiran 3 Total biaya per tahun sampel 1

  Tahun Biaya Tetap (Rp) Biaya Variable (Rp) Tenaga Kerja Jumlah Peny. Mesin Peny. Garukan Pajak Bahan Baku Oli Solar Roll Goni Tali Plastik 1 2,846,154 36,000 800,000 315,000,000 1,500,000 18,000,000 880,000 9,523,200 204,000 24,960,000 373,749,354 2 2,846,154 36,000 800,000 352,800,000 1,580,000 18,000,000 880,000 9,523,200 204,000 24,960,000 411,629,354 3 2,846,154 36,000 800,000 431,340,000 1,800,000 19,440,000 880,000 11,271,000 238,000 24,960,000 493,611,154 4 2,846,154 36,000 800,000 567,000,000 2,150,000 21,600,000 1,000,000 11,271,000 245,000 31,200,000 638,148,154 5 2,846,154 36,000 800,000 804,000,000 2,400,000 22,800,000 1,000,000 13,068,000 280,000 31,200,000 878,430,154 6 2,846,154 36,000 800,000 907,200,000 2,710,000 23,520,000 1,120,000 14,256,000 300,000 31,200,000 983,988,154 7 2,846,154 36,000 800,000 1,000,800,000 3,250,000 27,000,000 1,120,000 14,256,000 300,000 31,200,000 1,081,608,154 8 2,846,154 36,000 800,000 1,141,450,000 3,600,000 28,800,000 1,120,000 15,840,000 320,000 37,440,000 1,232,252,154 9 2,846,154 36,000 800,000 1,215,840,000 3,820,000 31,920,000 1,200,000 16,632,000 320,000 37,440,000 1,310,854,154 10 2,846,154 36,000 800,000 1,542,996,000 4,050,000 34,080,000 1,300,000 18,698,000 382,500 43,680,000 1,648,868,654

  11 2,846,154 36,000 800,000 1,654,365,600.00 4,200,000 36,000,000 1,400,000 20,034,000 405,000 43,680,000 1,763,766,754 12 2,846,154 36,000 800,000 1,936,248,000 4,800,000 41,040,000 1,400,000 24,780,000 450,000 43,680,000 2,056,080,154 13 2,846,154 36,000 800,000 2,134,020,000 4,800,000 42,120,000 1,400,000 24,780,000 500,000 43,680,000 2,254,982,154

  Lampiran 3a Total biaya per tahun sampel 2

  Tahun Biaya Tetap (Rp) Biaya Variable (Rp) Tenaga Kerja Jumlah Peny. Mesin Peny. Garukan Pajak Bahan Baku Oli Solar Roll Goni Tali Plastik 1 4,000,000 36,000 900,000 486,000,000 600,000 16,800,000 840,000 8,928,000 195,000 25,920,000 544,219,000 2 4,000,000 36,000 900,000 502,500,000 750,000 18,000,000 860,000 7,910,400 162,500 25,920,000 561,038,900 3 4,000,000 36,000 900,000 793,800,000 1,260,000 20,690,000 940,000 10,404,000 227,500 30,240,000 862,497,500 4 4,000,000 36,000 900,000 875,700,000 1,125,000 21,000,000 940,000 11,097,000 238,000 30,240,000 945,276,000 5 4,000,000 36,000 900,000 998,768,400 1,440,000 23,400,000 1,000,000 12,138,000 245,000 34,560,000 1,076,487,400 6 4,000,000 36,000 900,000 1,215,840,000 1,600,000 23,760,000 1,120,000 13,860,000 280,000 43,200,000 1,304,596,000 7 4,000,000 36,000 900,000 1,371,552,000 1,960,000 26,400,000 1,120,000 15,840,000 300,000 51,840,000 1,473,948,000 8 4,000,000 36,000 900,000 1,470,547,200 2,020,000 31,800,000 1,120,000 15,840,000 320,000 51,840,000 1,578,423,200 9 4,000,000 36,000 900,000 1,936,248,000 2,260,000 33,695,000 1,200,000 19,824,000 400,000 60,480,000 2,059,043,000 10 4,000,000 36,000 900,000 2,134,020,000 2,400,000 36,288,000 1,200,000 20,815,200 425,000 60,480,000 2,260,564,200

  Lampiran 3b Total biaya per tahun sampel 3

  Tahun Biaya Tetap (Rp) Biaya Variable (Rp) Tenaga Kerja Jumlah Peny. Mesin Peny. Garukan Peny. Truk Pajak Angs. Pinjaman Bahan Baku Oli Solar Roll Goni Tali Plastik

  

1 4,000,000 32,000 2,000,000 950,000 486,000,000 1,020,000 9,000,000 660,000 8,630,400 195,000 40,320,000 552,807,400

2 4,000,000 32,000 2,000,000 950,000 522,600,000 1,440,000 9,600,000 740,000 7,452,000 162,500 40,320,000 589,296,500

3 4,000,000 32,000 2,000,000 950,000 70,000,000 907,200,000 1,620,000 10,800,000 740,000 11,880,000 260,000 50,400,000 1,059,882,000 4 4,000,000 32,000 2,000,000 950,000 70,000,000 875,700,000 1,800,000 11,400,000 840,000 11,097,600 245,000 50,400,000 1,028,464,600 5 4,000,000 32,000 2,000,000 950,000 70,000,000 1,084,377,120 2,100,000 11,400,000 840,000 13,188,000 266,000 50,400,000 1,239,553,120 6 4,000,000 32,000 2,000,000 950,000 70,000,000 1,276,632,000 2,220,000 12,300,000 840,000 14,574,000 294,000 60,480,000 1,444,322,000 7 4,000,000 32,000 2,000,000 950,000 70,000,000 1,542,996,000 2,400,000 12,900,000 900,000 15,582,000 337,500 60,480,000 1,712,577,500 8 4,000,000 32,000 2,000,000 950,000 70,000,000 1,654,365,600 2,700,000 13,800,000 900,000 17,808,000 337,500 60,480,000 1,827,373,100 9 4,000,000 32,000 2,000,000 950,000 70,000,000 1,858,798,080 2,760,000 14,400,000 960,000 19,008,000 384,000 80,640,000 2,053,932,080

10 4,000,000 32,000 2,000,000 950,000 2,134,020,000 2,760,000 14,400,000 960,000 19,824,000 400,000 80,640,000 2,259,986,000

  Lampiran 3c Total biaya per tahun sampel 4

  Biaya Tetap (Rp) Biaya Variable (Rp) Tenaga Tahun Jumlah Peny. Peny. Tali Kerja Mesin Garukan Pajak Bahan Baku Oli Solar Roll Goni Plastik

  1 4,500,000 30,000 700,000 697,049,280 1,800,000 8,748,000 900,000 6,480,000 136,000 21,600,000 741,943,280 2 4,500,000 30,000 700,000 938,968,800 1,800,000 9,720,000 960,000 7,920,000 170,000 21,600,000 986,368,800 Lampiran 3d Total biaya per tahun sampel 5

  Biaya Tetap (Rp) Biaya Variable (Rp) Tenaga Tahun

  Jumlah Peny. Peny. Angs. Tali Kerja Bahan Baku Oli Solar Roll Goni Transpor Mesin Garukan Pinjaman

  Plastik 1 5,000,000 36,000 10,500,000 1,896,480,000 1,050,000 6,075,000 1,000,000 28,020,000 560,000 8,964,000 24,000,000 1,981,685,000 2 5,000,000 36,000 10,500,000 2,409,000,000 1,950,000 8,775,000 1,120,000 34,260,000 690,000 10,956,000 24,000,000 2,506,287,000 3 5,000,000 36,000 10,500,000 2,964,000,000 2,400,000 10,800,000 1,120,000 36,300,000 730,000 11,620,000 24,000,000 3,066,506,000 Lampiran 4 Penerimaan rata-rata per tahun sampel 1

  Tahun produksi beras rata-rata per bulan (kg) Harga Jual (Rp) produksi dedak rata-rata per bulan (kg) Harga Jual (Rp) Penerimaan beras (Rp) Penerimaan dedak (Rp) Total 1 24,000 1852 2,400 500 44,448,000 1,200,000 45,648,000 2 24,000 2386 2,400 550 57,264,000 1,320,000 58,584,000 3 24,000 2760 2,400 650 66,240,000 1,560,000 67,800,000 4 24,000 2842 2,400 700 68,208,000 1,680,000 69,888,000 5 24,000 3005 2,400 700 72,120,000 1,680,000 73,800,000 6 24,000 3960 2,400 800 95,040,000 1,920,000 96,960,000 7 24,000 4674 2,400 950 112,176,000 2,280,000 114,456,000 8 24,000 5436 2,400 1,050 130,464,000 2,520,000 132,984,000 9 24,000 5870 2,400 1,200 140,880,000 2,880,000 143,760,000 10 24,000 6368 2,400 1,400 152,832,000 3,360,000 156,192,000

  11 24,000 6493 2,400 1,650 155,832,000 3,960,000 159,792,000 12 24,000 7720 2,400 1,800 185,280,000 4,320,000 189,600,000 13 24,000 8582 2,400 2,000 205,968,000 4,800,000 210,768,000

  Pendapatan rata-rata per tahun sampel 1 Penerimaan per Penerimaan per tahun Total Biaya per tahun Pendapatan per tahun bulan (Rp) (Rp) (Rp) (Rp)

  45,648,000 547,776,000 373,749,354 174,026,646 58,584,000 703,008,000 411,629,354 219,378,646 67,800,000 813,600,000 493,611,154 319,988,846 69,888,000 838,656,000 638,148,154 200,507,846 73,800,000 885,600,000 878,430,154 7,169,846 96,960,000 1,163,520,000 983,988,154 179,531,846

  114,456,000 1,373,472,000 1,081,608,154 291,863,846 132,984,000 1,595,808,000 1,232,252,154 363,555,846 143,760,000 1,725,120,000 1,310,854,154 414,265,846 156,192,000 1,874,304,000 1,648,868,654 225,435,346 159,792,000 1,917,504,000 1,763,766,754 153,737,246 189,600,000 2,275,200,000 2,056,080,154 219,119,846 210,768,000 2,529,216,000 2,254,982,154 274,233,846 Lampiran 4a Penerimaan rata-rata per tahun sampel 2

  Tahun produksi beras rata-rata per bulan (kg) Harga Jual (Rp) produksi dedak rata-rata per bulan (kg) Harga Jual (Rp) Penerimaan beras (Rp) Penerimaan dedak (Rp) Total 1 22,040 2842 3,040 700 62,637,680 2,128,000 64,765,680 2 22,040 3005 3,040 700 66,230,200 2,128,000 68,358,200 3 22,040 3960 3,040 800 87,278,400 2,432,000 89,710,400 4 22,040 4674 3,040 950 103,014,960 2,888,000 105,902,960 5 22,040 5436 3,040 1,050 119,809,440 3,192,000 123,001,440 6 22,040 5870 3,040 1,200 129,374,800 3,648,000 133,022,800 7 22,040 6368 3,040 1,400 140,350,720 4,256,000 144,606,720 8 22,040 6493 3,040 1,650 143,105,720 5,016,000 148,121,720 9 22,040 7720 3,040 1,800 170,148,800 5,472,000 175,620,800 10 22,040 8582 3,040 2,000 189,147,280 6,080,000 195,227,280

  Pendapatan rata-rata per tahun sampel 2 Penerimaan per bulan (Rp) Penerimaan per tahun (Rp) Total Biaya per tahun (Rp) Pendapatan per tahun (Rp)

  64,765,680 777,188,160 544,219,000 232,969,160 68,358,200 820,298,400 561,038,900 259,259,500 89,710,400 1,076,524,800 862,497,500 214,027,300

  105,902,960 1,270,835,520 945,276,000 325,559,520 123,001,440 1,476,017,280 1,076,487,400 399,529,880 133,022,800 1,596,273,600 1,304,596,000 291,677,600 144,606,720 1,735,280,640 1,473,948,000 261,332,640 148,121,720 1,777,460,640 1,578,423,200 199,037,440 175,620,800 2,107,449,600 2,059,043,000 48,406,600 195,227,280 2,342,727,360 2,260,564,200 82,163,160 Lampiran 4b Penerimaan rata-rata per tahun sampel 3

  Tahun produksi beras rata-rata per bulan (kg) Harga Jual (Rp) produksi dedak rata- rata per bulan (kg) Harga Jual (Rp) Penerimaan beras (Rp) Penerimaan dedak (Rp) Total 1 21,600 2842 4,800 700 61,387,200 3,360,000 64,747,200 2 21,600 3005 4,800 700 64,908,000 3,360,000 68,268,000 3 21,600 3960 4,800 800 85,536,000 3,840,000 89,376,000 4 21,600 4674 4,800 950 100,958,400 4,560,000 105,518,400 5 21,600 5436 4,800 1,050 117,417,600 5,040,000 122,457,600 6 21,600 5870 4,800 1,200 126,792,000 5,760,000 132,552,000 7 21,600 6368 4,800 1,400 137,548,800 6,720,000 144,268,800 8 21,600 6493 4,800 1,650 140,248,800 7,920,000 148,168,800 9 21,600 7720 4,800 1,800 166,752,000 8,640,000 175,392,000 10 21,600 8582 4,800 2,000 185,371,200 9,600,000 194,971,200

  Pendapatan rata-rata per tahun sampel 3 Penerimaan per bulan (Rp) Penerimaan per tahun (Rp) Total Biaya per tahun (Rp) Pendapatan per tahun (Rp)

  64,747,200 776,966,400 552,807,400 224,159,000 68,268,000 819,216,000 589,296,500 229,919,500 89,376,000 1,072,512,000 1,059,882,000 12,630,000

  105,518,400 1,266,220,800 1,028,464,600 237,756,200 122,457,600 1,469,491,200 1,239,553,120 229,938,080 132,552,000 1,590,624,000 1,444,322,000 146,302,000 144,268,800 1,731,225,600 1,712,577,500 18,648,100 148,168,800 1,778,025,600 1,827,373,100 -49,347,500 175,392,000 2,104,704,000 2,053,932,080 50,771,920 194,971,200 2,339,654,400 2,259,986,000 79,668,400 Lampiran 4c Penerimaan rata-rata per tahun sampel 4

  Tahun produksi beras rata- rata per bulan (kg) Harga Jual (Rp) produksi dedak rata- rata per bulan (kg) Harga Jual (Rp) Penerimaan beras (Rp) Penerimaan dedak (Rp) Total 1 9,000 7720 3,000 1,800 69,480,000 5,400,000 74,880,000 2 9,000 8582 3,000 2,000 77,238,000 6,000,000 83,238,000

  Pendapatan rata-rata per tahun sampel 4 Penerimaan per bulan (Rp) Penerimaan per tahun (Rp) Total Biaya per tahun (Rp) Pendapatan per tahun (Rp)

  74,880,000 898,560,000 741,943,280 156,616,720 83,238,000 998,856,000 986,368,800 12,487,200 Lampiran 4d Penerimaan rata-rata per tahun sampel 5

  Tahun produksi beras rata- rata per bulan (kg) Harga Jual (Rp) produksi dedak rata- rata per bulan (kg) Harga Jual (Rp) Penerimaan beras (Rp) Penerimaan dedak (Rp) Total 1 30,250 6468 15,400 1000 195,657,000 15,400,000 211,057,000 2 30,250 7540 15,400 1300 228,085,000 20,020,000 248,105,000 3 30,250 8725 15,400 1500 264,687,500 23,100,000 287,787,500

  Pendapatan rata-rata per tahun sampel 5 Penerimaan per bulan (Rp) Penerimaan per tahun (Rp) Total Biaya per tahun (Rp) Pendapatan per tahun (Rp)

  211,057,000 2,532,648,000 1,981,685,000 550,963,000 248,105,000 2,977,260,000 2,506,287,000 470,973,000 287,787,500 3,453,450,000 3,066,506,000 386,944,000 Lampiran 5 Efisiensi kinerja mesin

  Sampel Kapasitas Efektif (kg/jam) Kapasitas Teoritis (kg/jam) Efisiensi Kinerja (%) 1 300 500

  0.6 2 290 500 0.58 3 270 500 0.54 4 225 500 0.45 5 1,100 2,000

  0.55 Lampiran 6 NPV sampel 1

  Benefit rata-rata Cost rata-rata Nilai nominal (B-C) DF =I = 20% PV Tahun (penerimaan) (pengeluaran) 1 547,776,000 373,749,354 174,026,646 0,833 144,964,196 2 703,008,000 411,629,354 219,378,646 0,694 152,248,780 3 813,600,000 493,611,154 319,988,846 0,579 185,273,542

  PV 482,486,518 investasi 101,800,000

  NPV 380,686,518 Lampiran 6a NPV sampel 2

  Benefit rata-rata Cost rata-rata Nilai nominal (B-C) DF =I = 20% PV Tahun (penerimaan) (pengeluaran) 1 777,188,160 544,219,000 232,969,160 0,833 194,063,310 2 820,298,400 561,038,900 259,259,500 0,694 179,926,093 3 1,076,524,800 862,497,500 214,027,300 0,579 123,921,807

  PV 497,911,210 investasi 130,600,000

  NPV 367,311,210 Lampiran 6b NPV sampel 3

  Tahun Benefit rata-rata (penerimaan) Cost rata-rata (pengeluaran) Nilai nominal (B-C) DF =I = 20% PV 1 776,966,400 552,807,400 224,159,000 0,833 186,724,447 2 819,216,000 589,296,500 229,919,500 0,694 159,564,133 3 1,072,512,000 1,059,882,000 12,630,000 0,579 7,312,770 4 1,266,220,800 1,028,464,600 237,756,200 0,482 114,598,488 5 1,469,491,200 1,239,553,120 229,938,080 0,402 92,435,108

  PV 560,634,946 investasi 510,000,000

  NPV 50,634,946 Lampiran 6c NPV sampel 4

  Tahun Benefit rata-rata (penerimaan) Cost rata-rata (pengeluaran) Nilai nominal (B-C) DF =I = 20% PV 1 898,560,000 741,943,280 156,616,720 0,833 130,461,728 2 998,856,000 986,368,800 12,487,200 0,694 8,666,117

  PV 139,127,845 investasi 285,000,000

  NPV -145,872,155 Lampiran 6d NPV sampel 5

  Benefit rata-rata Cost rata-rata Nilai nominal (B-C) DF =I = 20% PV Tahun (penerimaan) (pengeluaran) 1 2,532,648,000 1,981,685,000 550,963,000 0,833 458,952,179 2 2,977,260,000 2,506,287,000 470,973,000 0,694 326,855,262 3 3,453,450,000 3,066,506,000 386,944,000 0,579 224,040,576

  PV 1,009,848,017 investasi 225,000,000

  NPV 784,848,017 Lampiran 7

  IRR sampel 1 Tahun Nilai nominal (B-C) DF = I = 185% PV 1 Nilai nominal (B-C) DF = I = 186% PV 2

  1 174,026,646 0,350877193 61,061,981 174,026,646 0,349650349 60,848,478 2 219,378,646 0,123114804 27,008,759 219,378,646 0,122255367 26,820,217 3 319,988,846 0,043198177 13,822,935 319,988,846 0,042746631 13,678,445

  NPV 101,893,675

  101,347,140 investasi 101,800,000

  101,800,000 C1 93,675 C2 -452,860

  NET B/C = 101,893,675 / 101,347,140 = 1,0054

  IRR = 185 + 93,675 / (93,675 + 452,860) x (186% - 185%) = 185,12 Lam piran 7a

  IRR sampel 2 Tahun Nilai nominal (B-C) DF = I = 173% PV 1 Nilai nominal (B-C) DF = I = 174% PV 2

  1 232,969,160 0,366300366 85,336,689 232,969,160 0,364963503 85,025,241 2 259,259,500 0,134175958 34,786,392 259,259,500 0,133198359 34,532,940 3 214,027,300 0,049148702 10,519,164 214,027,300 0,048612539 10,404,411

  NPV 130,642,245

  129,962,592 investasi 130,600,000

  130,600,000 C1 42,245 C2 -637,408

  NET B/C = 130,642,245 / 129,962,592 = 1,0052

  IRR = 173 + 42,245 / (42,245 + 637,408) x (174% - 173%) = 173,062 Lampiran 7b

  IRR sampel 3 Tahun Nilai nominal (B-C) DF = I = 24% PV 1 Nilai nominal (B-C) DF = I = 25% PV 2

  1 224,159,000 0,806451612 180,773,387 224,159,000 0,8 179,327,200 2 229,919,500 0,650364204 149,531,413 229,919,500 0,64 147,148,480 3 12,630,000 0,524487261 6,624,274 12,630,000 0,512 6,466,560 4 237,756,200 0,422973599 100,564,595 237,756,200 0,40969 97,384,940 5 229,938,080 0,341107740 78,433,659 229,938,080 0,32768 75,346,110

  NPV 515,927,328

  505,673,290 investasi 510,000,000

  510,000,000 C1 5,927,328 C2 -4,326,710

  NET B/C = 515,927,328 / 505,673,290 = 1,020

  IRR = 24 + 5,927,328 / (5,927,328 + 4,326,710) x (25% - 24%) = 24,578 Lampiran 7c

  IRR sampel 5 Tahun Nilai nominal (B-C) DF = I = 225% PV 1 Nilai nominal (B-C) DF = I = 226% PV 2

  1 550,963,000 0,307692307 169,527,077 550,963,000 0,306748466 169,007,055 2 470,973,000 0,094674556 44,589,160 470,973,000 0,094094621 44,316,026 3 386,944,000 0,029130632 11,271,924 386,944,000 0,028863380 11,168,512

  NPV 225,388,161

  224,491,593 investasi 225,000,000

  225,000,000 C1 388,161 C2 -508,407

  NET B/C = 225,388,161 / 224,491,593 = 1,0040

  IRR = 225 + 388,161 / (388,161 + 508,407) x (226% - 225%) = 225,443

  Lampiran 8 Payback Period sampel 1 investasi 101,800,000 kas bersih tahun 1 174,026,646 kelebihan 72,226,646 PP = investasi / kas bersih x 12 bulan PP = 101,800,000 / 174,026,646 x 12 bulan PP = 7 bulan

  Lampiran 8a Payback Period sampel 2 investasi 130,600,000 kas bersih tahun 1 232,969,160

  102,369,160 kelebihan PP = investasi / kas bersih x 12 bulan PP = 130,600,000 / 232,969,160 x 12 bulan PP = 7 bulan Lampiran 8b Payback Period sampel 3 investasi 510,000,000 kas bersih tahun 1 224,159,000 belum cukup 285,841,000 kas bersih tahun 2 229,919,500 belum cukup 55,921,500 kas bersih tahun 3 12,630,000 belum cukup 43,291,500 kas bersih tahun 4 237,756,200 kelebihan 194,464,700 PP tahun 4 = investasi / kas bersih x 12 bulan PP = 43,291,500 / 237,756,200 x 12 bulan = 2 bulan PP = 3 tahun 2 bulan

  Lampiran 8c Payback Period sampel 5 investasi 225,000,000 kas bersih tahun 1 550,963,000 kelebihan 325,963,000 PP tahun 1 = investasi / kas bersih x 12