Institutional Repository | Satya Wacana Christian University: Analisis Titik Impas dalam Perencanaan Laba pada Usaha Jasa Persewaan Kendaraan Abbad Tahun 2013
DAFTAR TABEL
Tabel 1.1 Daftar Harga Rental ABBAD
No
1
2
3
4
5
6
7
8
Jam
Harga
1 jam
10,000
2 jam
15,000
3 jam
15,000
4 jam
20,000
6 jam
25,000
8 jam
30,000
12 jam
35,000
24 jam
60,000
Sumber Rental ABBAD (data diolah kembali)
Table 1.2 Data Biaya Gaji Usaha Rental ABBAD tahun 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
Bulan
January
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Jumlah
Biaya Gaji
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
14,040,000
Sumber Rental ABBAD (data diolah kembali)
45
Table 1.3Biaya Pembelian Kendaraan
Kendaraan
Mio H4887TT
Vario H2312DC
Beat H2513CC
Vega H4378SL
Vario H3413ZC
Mio GT H3516K
Mio J H2562ZB
Mio J H2126K
Mio S GT H6113ZC
Sky drive H4044WB
Mio H2180OC
Mio J H4298YB
Mio H2755WB
Mio H3315UB
Mio soul H5786UB
Mio soul H3760UB
Vega ZR H5992YU
Jupiter MX H2214YU
Revo AB6496HU
Mio H2816RV
Smash H2159UB
Mio J H2805AL
Mio GT H6840ZB
JUMLAH
Harga normal
7,300,000
16,000,000
14,000,000
11,300,000
16,000,000
12,000,000
11,500,000
13,400,000
13,350,000
13,200,000
11,500,000
13,400,000
11,500,000
12,000,000
11,300,000
11,300,000
11,300,000
15,175,000
6,500,000
8,300,000
12,000,000
13,400,000
13,350,000
279,075,000
Harga cicilan
21,784,000
19,200,000
17,088,000
21,784,000
17,792,000
17,288,000
19,184,000
19,136,000
19,000,000
17,288,000
19,184,000
17,288,000
17,792,000
17,096,000
17,096,000
17,096,000
20,968,000
17,769,000
19,184,000
19,136,000
372,153,000
Biaya tetap
5,784,000
5,200,000
5,788,000
5,784,000
5,792,000
5,788,000
5,784,000
5,786,000
5,800,000
5,788,000
5,784,000
5,788,000
5,792,000
5,796,000
5,796,000
5,796,000
5,793,000
5,769,000
5,784,000
5,786,000
115,178,000
Sumber usaha rental “ABBAD” (data diolah kembali)
Tabel 1.4 Data total biaya tetap usaha rental ABBAD tahun 2013
Biaya Variabel
Jumlah
Pembelian kendaraan
115,178,000
Biaya Gaji
14,040,000
Jumlah
129,218,000
Sumber Rental ABBAD (data diolah kembali)
46
Tabel 1.5 Data Biaya Variabel Bulan January tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
JANUARY
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
5,000
8,000
20,000
30,000
5,000
8,000
100,000
30,000
40,000
20,000
8,000
30,000
16,000
75,000
30,000
5,000
20,000
30,000
8,000
8,000
30,000
8,000
5,000
8,000
20,000
120,000
30,000
195,000
210,000
Sumber Rental ABBAD (data diolah kembali)
47
16,000
88,000
Table 1.6 Data Biaya Variabel Bulan Februari tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
FEBRUARI
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20,000
30,000
20,000
20,000
40,000
20,000
16,000
8,000
10,000
5,000
45,000
30,000
30,000
8,000
125,000
30,000
24,000
30,000
8,000
105,000
16,000
20,000
5,000
30,000
8,000
20,000
160,000
295,000
180,000
88,000
Sumber rental ABBAD (data diolah kembali)
48
Table 1.7 Data Biaya Variabel Bulan Maret Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
MARET
BIAYA - BIAYA
service mesin sparepart Oli
kendaraan
75000
Cuci
kendaraan
24000
16000
20000
20000
40000
30000
16000
5000
8000
8000
40000
150000
30000
24000
20000
30000
16000
16000
20000
75000
160,000
305,000
16000
90,000
Sumber Rental ABBAD (data diolah kembali)
49
8000
152,000
Table 1.8 Data Biaya Variabel Bulan April Tahun 2013
MOTOR
service mesin
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
APRIL
BIAYA - BIAYA
sparepart
Oli
kendaraan
20,000
Cuci
kendaraan
16000
30,000
30,000
16000
20,000
120,000
30,000
20,000
30,000
20,000
8000
8000
8000
100,000
8000
20,000
115,000
30,000
20,000
120,000
16000
335,000
Sumber Rental ABBAD (data diolah kembali)
50
150,000
80,000
Table 1.9 Data Biaya Variabel Bulan Mei Tahun 2013
MOTOR
MEI
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
MIO H 4884 TT
VARIO H 2312 DC
30000
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
20000
15000
MIO GT H 3516 K
MIO J H 2562 ZB
20000
30000
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
40000
30000
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
40000
115000
30000
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
20000
MIO H 2816 RV
85000
30000
SMASH H 2159 UB
MIO J H 2805 AL
40000
MIO GT H 6840 ZB
Jumlah
180,000
215,000
150,000
Sumber Rental ABBAD (data diolah sendiri)
51
Cuci
kendaraan
8000
24000
24000
8000
8000
24000
8000
8000
112,000
Table 1.10 Data Biaya Variabel Bulan Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
JUNI
BIAYA - BIAYA
service
sparepart
Oli
Cuci
mesin
kendaraan
kendaraan
20,000
30,000
24000
20,000
30,000
5,000
8000
30,000
8000
75,000
25,000
8000
24000
20,000
30,000
8000
20,000
70,000
30,000
80,000
175,000
150,000
Sumber Rental ABBAD (data diolah kembali)
52
80,000
Table 1.11 Data Biaya Variabel Bulan Juli Tahun 2013
MOTOR
JULI
BIAYA - BIAYA
sparepart Oli
kendaraa
n
service
mesin
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Cuci
kendaraa
n
8000
85000
40000
20000
8000
8000
20000
30000
8000
8000
16000
20000
30000
40000
20000
25000
30000
30000
8000
8000
20000
180,000
110,000
30000
150,000
72,000
Sumber Rental ABBAD (data diolah kembali)
53
Table 1.12 Data Biaya Variabel Bulan Agustus Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
AGUSTUS
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20,000
20,000
125,000
30,000
8000
8000
8000
40,000
90,000
20,000
15,000
30,000
24000
30,000
30,000
8000
30,000
8000
35,000
30,000
16000
100,000
390,000
30,000
210,000
80,000
25,000
20,000
120,000
Sumber Rental ABBAD (data diolah kembali)
54
Table 1.13 Data Biaya Variabel Bulan September Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
SEPTEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20000
30000
20000
8000
16000
8000
105000
30000
8000
40000
30000
24000
40000
15000
30000
16000
20000
115000
30000
8000
16000
8000
20000
125000
30000
160,000
360,000
180,000
Sumber Rental ABBAD (data diolah kembali)
55
112,000
Table 1.14 Data Biaya Variabel Bulan Oktober Tahun 2013
MOTOR
OKTOBER
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Cuci
kendaraan
8000
8000
20,000
30,000
120,000
30,000
3,000
40,000
20,000
8000
8000
30,000
30,000
87,000
5,000
8000
240000
8000
24000
30,000
20,000
16000
20,000
20,000
100,000
282,000
30,000
153,000
Sumber Rental ABBAD (data diolah kembali)
56
8000
336,000
Table 1.15 Data Biaya Variabel Bulan November Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
NOVEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
100000
24000
20000
130000
30000
40000
101000
30000
8000
8000
24000
16000
24000
16000
8000
16000
24000
20000
5000
30000
8000
16000
8000
16000
8000
20000
100,000
336,000
Sumber Rental ABBAD (data diolah kembali)
57
90,000
8000
8000
16000
256,000
Table 1.16 Data Biaya Variabel Bulan Desember Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
DESEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
Cuci
kendaraan
24000
8000
25000
20,000
30,000
40,000
16000
8000
20000
20,000
30,000
30000
30,000
20,000
115,000
30,000
80,000
210,000
120,000
Sumber Rental ABBAD (data diolah kembali)
58
16000
16000
8000
24000
8000
8000
32000
8000
16000
8000
8000
16000
24000
248,000
Table 1.17 Data Total Biaya Variabel Rental “ABBAD” Tahun 2013
BULAN
service mesin
January
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Jumlah
120,000
160,000
160,000
120,000
180,000
80,000
180,000
120,000
160,000
100,000
100,000
80,000
1,560,000
BIAYA - BIAYA
sparepart
Oli
Cuci kendaraan
kendaraan
195,000
210,000
88,000
295,000
180,000
88,000
305,000
90,000
152,000
335,000
150,000
80,000
215,000
150,000
112,000
175,000
150,000
80,000
110,000
150,000
72,000
390,000
210,000
80,000
360,000
180,000
112,000
282,000
153,000
336,000
336,000
90,000
256,000
210,000
120,000
248,000
3,208,000
1,833,000
1,704,000
Sumber Rental ABBAD (data diolah kembali)
59
Table 1.18 Data Pendapatan Rental ABBAD Bulan Januari – Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
January
1,525,000
1,005,000
975,000
425,000
875,000
405,000
1,975,000
1,025,000
705,000
65,000
1,480,000
1,155,000
815,000
90,000
625,000
960,000
220,000
780,000
425,000
1,255,000
120,000
540,000
950,000
18,395,000
Februari
Maret
925,000
735,000
1,685,000
725,000
890,000
970,000
575,000
755,000
305,000
845,000
1,565,000
810,000
230,000
1,445,000
325,000
565,000
805,000
565,000
1,295,000
990,000
750,000
1,195,000
1,215,000
20,165,000
April
1,425,000
835,000
985,000
745,000
880,000
1,320,000
1,355,000
576,000
785,000
455,000
555,000
1,110,000
1,305,000
945,000
825,000
765,000
975,000
1,540,000
955,000
1,290,000
135,000
1,105,000
985,000
21,851,000
Sumber Rental ABBAD (data diolah kembali)
60
1,445,000
325,000
565,000
805,000
565,000
1,295,000
1,445,000
765,000
785,000
640,000
945,000
1,055,000
710,000
815,000
695,000
830,000
355,000
952,000
1,290,000
650,000
995,000
815,000
695,000
19,437,000
Mei
965,000
705,000
1,135,000
285,000
915,000
640,000
1,105,000
865,000
385,000
340,000
995,000
1,255,000
610,000
1,085,000
485,000
675,000
255,000
745,000
610,000
1,165,000
835,000
1,020,000
1,205,000
18,280,000
Juni
1,425,000
1,035,000
855,000
795,000
1,280,000
1,370,000
355,000
715,000
355,000
75,000
595,000
915,000
1,055,000
1,145,000
1,025,000
695,000
830,000
55,000
952,000
1,290,000
650,000
995,000
815,000
19,277,000
Table 1.19 Data Pendapatan Rental ABBAD Bulan Juli – Desember Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Juli
Agustus
425,000
1,235,000
655,000
335,000
520,000
680,000
535,000
625,000
435,000
275,000
565,000
810,000
115,000
145,000
225,000
1,335,000
380,000
240,000
345,000
200,000
150,000
275,000
815,000
11,320,000
September
1,030,000
1,140,000
1,135,000
1,250,000
875,000
575,000
475,000
325,000
955,000
1,005,000
520,000
1,155,000
780,000
1,435,000
1,260,000
345,000
320,000
480,000
525,000
725,000
615,000
155,000
1,175,000
18,255,000
Oktober
1,350,000
1,020,000
915,000
495,000
815,000
765,000
1,250,000
1,315,000
505,000
975,000
520,000
505,000
1,450,000
1,355,000
785,000
655,000
955,000
410,000
715,000
425,000
235,000
735,000
765,000
18,915,000
Sumber Rental ABBAD (data diolah kembali)
61
965,000
1,070,000
835,000
520,000
415,000
1,040,000
595,000
765,000
785,000
640,000
945,000
1,055,000
710,000
85,000
648,000
675,000
505,000
515,000
610,000
700,000
535,000
720,000
1,280,000
16,613,000
November
1,130,000
1,155,000
1230000
1,250,000
375,000
1,405,000
975,000
925,000
705,000
965,000
780,000
1,155,000
820,000
990,000
860,000
560,000
420,000
480,000
590,000
725,000
500,000
420,000
1,195,000
19,610,000
Desember
778,000
1,435,000
685,000
650,000
580,000
370,000
535,000
675,000
735,000
745,000
565,000
810,000
630,000
445,000
325,000
475000
380,000
540,000
295,000
290,000
250,000
195,000
1,015,000
13,403,000
Table 1.20 Data Jam Pemakaian Kendaraan Bulan Januari – Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Januari
Februari
476
392.5
201.5
267.5
221
198.5
354
316.5
253
26
427
415
218.5
83.5
115.5
229.5
103.5
213.5
184.5
615.5
79
123.5
295
5,810
Maret
387
369
425.5
221.5
218.5
247.5
109.5
273.5
188.5
226
511.5
317.5
133
142.5
91
176
212.5
198
388
183.5
277
463
515
6,275
62
April
514
369
395.5
245.5
252.5
445.5
449
245.5
288.5
216
251.5
417.5
433
213.5
241
237.5
312.5
528
288
423.5
71
463
285.5
7,587
Mei
142.5
91
176
212.5
198
388
142.5
263
270
197.5
295.5
415.5
220.5
259.5
194.5
212
224.5
208
383.5
277
363
319
194.5
5,648
Juni
325
294.5
509.5
132
345.5
267
479
233.5
170
147.5
395.5
405.5
220.5
515
266.5
234
154.5
218.5
213
359.5
290.5
441
475.5
7,093
554
525
205.5
205.5
351
437.5
191.5
237.5
188.5
30
151
277.5
433
451.5
421
194.5
212
24.5
208
383.5
277
363
319
6,642
Tabel 1.21 Data Jam Pemakaian Kendaraan Bulan Juli – Desember tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Juli
Agustus
September
184
307
459
380.5
190
324
124
345
312.5
225.5
303
192.5
169
234
186.5
195.5
128.5 232,5
106
312
151
267
277.5
344 190.5
153.5
258.5
111.5
378.5
141.5
310.5
357.5
89.5
112.5
103
158
156
287
197.5
83.5
235
77
169
167
78.5
259
430
4,499
5,533
Oktober
452
403.5
295.5
189
215.5
263
385.5
453.5
156.5
224
232
425.5
385.5
225
215.5
275
154.5
263
232
89
198.5
235.5
5,969
Sumber Rental ABBAD (data diolah kembali)
63
305
424.5
209.5
232
145.5
367
199.5
263
270
197.5
295.5
415.5
220.5
15
264
223.5
154.5
188.5
213.5
155.5
190.5
241.5
421
5,613
November
305
392.5
360
600
121
598.5
354
296
253
312
217
404
218.5
288.5
310.5
129.5
153.5
171.5
184.5
161
119
103.5
500
6,553
Desember
284
569
195.5
183
212.5
143
169
176
288.5
326
151
277.5
233
134.5
121.5
144
123.5
298
88
83.5
77
63
489
4,830
Table 1.22 Data Pendapatan dan Jam Pemakaian Rental ABBAD Tahun 2013
Bulan
Pendapatan
Jam Pemakaian
Januari
18395000
5810
Februari
20165000
6275
Maret
21851000
7587
April
19437000
5648
Mei
18280000
7093
Juni
19277000
6642
Juli
11320000
4499
Agustus
18255000
5533
September
18915000
5969
Oktober
16613000
5613
November
19610000
6553
Desember
13403000
4830
Jumlah
215521000
72052
Sumber Rental ABBAD (data diolah kembali)
64
LAMPIRAN 1
A.1Analisis Contribution Margin
Contribution Margin = Penjualan (Pendapatan) – Biaya Variabel
dan atau :
Dimana :
CMR = Contribution Margin Ratio
VC
= Biaya Variabel
S
= Penjualan (Pendapatan)
Contribution Margin = Penjualan (Pendapatan) – Biaya Variabel
= 215.521.000 – 8.305.000
= 207.216.000
A.2Analisis Break Even Point
Berikut adalah persamaannya:
65
Dimana :
FC
= Fixed cost( biaya tetap )
P
= Harga jual/sewa perunit
V
= Biaya variable perunit
VC
= Biaya variable
S
= Pendapatan/penjualan
FC
= Rp. 129.218.000
P
= Rp. 60.000
V
= Rp. 1003
VC
= Rp. 8.305.000
S
= Rp. 215.521.000
A.3 Perencanaan Laba
Dalam rangka merencanakan laba, maka kita harus menentukan
seberapa besar laba yang ingin diperoleh oleh perusahaan. Dalam analisis ini
target laba yang ditentukan sebesar 20%, maka untuk mengetahui besarnya
66
rencana
laba
dilakukan
analisis
perencanaan
dengan
menggunakan
pendekatan yang diformulasikan sebagai berikut:
Dimana :
S
= Penjualan (Pendapatan)
FC
= Biaya Tetap
CMR = Contribution Margin Ratio
π
= % Laba yang diharapkan
A.4 Laba Tahun 2013
Pendapatan tahun 2013 –BEP (rupiah) = Rp. 215.521.000 – Rp. 134.396.918
= Rp. 81.124.082
67
Tabel 1.1 Daftar Harga Rental ABBAD
No
1
2
3
4
5
6
7
8
Jam
Harga
1 jam
10,000
2 jam
15,000
3 jam
15,000
4 jam
20,000
6 jam
25,000
8 jam
30,000
12 jam
35,000
24 jam
60,000
Sumber Rental ABBAD (data diolah kembali)
Table 1.2 Data Biaya Gaji Usaha Rental ABBAD tahun 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
Bulan
January
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Jumlah
Biaya Gaji
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
1,170,000
14,040,000
Sumber Rental ABBAD (data diolah kembali)
45
Table 1.3Biaya Pembelian Kendaraan
Kendaraan
Mio H4887TT
Vario H2312DC
Beat H2513CC
Vega H4378SL
Vario H3413ZC
Mio GT H3516K
Mio J H2562ZB
Mio J H2126K
Mio S GT H6113ZC
Sky drive H4044WB
Mio H2180OC
Mio J H4298YB
Mio H2755WB
Mio H3315UB
Mio soul H5786UB
Mio soul H3760UB
Vega ZR H5992YU
Jupiter MX H2214YU
Revo AB6496HU
Mio H2816RV
Smash H2159UB
Mio J H2805AL
Mio GT H6840ZB
JUMLAH
Harga normal
7,300,000
16,000,000
14,000,000
11,300,000
16,000,000
12,000,000
11,500,000
13,400,000
13,350,000
13,200,000
11,500,000
13,400,000
11,500,000
12,000,000
11,300,000
11,300,000
11,300,000
15,175,000
6,500,000
8,300,000
12,000,000
13,400,000
13,350,000
279,075,000
Harga cicilan
21,784,000
19,200,000
17,088,000
21,784,000
17,792,000
17,288,000
19,184,000
19,136,000
19,000,000
17,288,000
19,184,000
17,288,000
17,792,000
17,096,000
17,096,000
17,096,000
20,968,000
17,769,000
19,184,000
19,136,000
372,153,000
Biaya tetap
5,784,000
5,200,000
5,788,000
5,784,000
5,792,000
5,788,000
5,784,000
5,786,000
5,800,000
5,788,000
5,784,000
5,788,000
5,792,000
5,796,000
5,796,000
5,796,000
5,793,000
5,769,000
5,784,000
5,786,000
115,178,000
Sumber usaha rental “ABBAD” (data diolah kembali)
Tabel 1.4 Data total biaya tetap usaha rental ABBAD tahun 2013
Biaya Variabel
Jumlah
Pembelian kendaraan
115,178,000
Biaya Gaji
14,040,000
Jumlah
129,218,000
Sumber Rental ABBAD (data diolah kembali)
46
Tabel 1.5 Data Biaya Variabel Bulan January tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
JANUARY
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
5,000
8,000
20,000
30,000
5,000
8,000
100,000
30,000
40,000
20,000
8,000
30,000
16,000
75,000
30,000
5,000
20,000
30,000
8,000
8,000
30,000
8,000
5,000
8,000
20,000
120,000
30,000
195,000
210,000
Sumber Rental ABBAD (data diolah kembali)
47
16,000
88,000
Table 1.6 Data Biaya Variabel Bulan Februari tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
FEBRUARI
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20,000
30,000
20,000
20,000
40,000
20,000
16,000
8,000
10,000
5,000
45,000
30,000
30,000
8,000
125,000
30,000
24,000
30,000
8,000
105,000
16,000
20,000
5,000
30,000
8,000
20,000
160,000
295,000
180,000
88,000
Sumber rental ABBAD (data diolah kembali)
48
Table 1.7 Data Biaya Variabel Bulan Maret Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
MARET
BIAYA - BIAYA
service mesin sparepart Oli
kendaraan
75000
Cuci
kendaraan
24000
16000
20000
20000
40000
30000
16000
5000
8000
8000
40000
150000
30000
24000
20000
30000
16000
16000
20000
75000
160,000
305,000
16000
90,000
Sumber Rental ABBAD (data diolah kembali)
49
8000
152,000
Table 1.8 Data Biaya Variabel Bulan April Tahun 2013
MOTOR
service mesin
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
APRIL
BIAYA - BIAYA
sparepart
Oli
kendaraan
20,000
Cuci
kendaraan
16000
30,000
30,000
16000
20,000
120,000
30,000
20,000
30,000
20,000
8000
8000
8000
100,000
8000
20,000
115,000
30,000
20,000
120,000
16000
335,000
Sumber Rental ABBAD (data diolah kembali)
50
150,000
80,000
Table 1.9 Data Biaya Variabel Bulan Mei Tahun 2013
MOTOR
MEI
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
MIO H 4884 TT
VARIO H 2312 DC
30000
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
20000
15000
MIO GT H 3516 K
MIO J H 2562 ZB
20000
30000
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
40000
30000
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
40000
115000
30000
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
20000
MIO H 2816 RV
85000
30000
SMASH H 2159 UB
MIO J H 2805 AL
40000
MIO GT H 6840 ZB
Jumlah
180,000
215,000
150,000
Sumber Rental ABBAD (data diolah sendiri)
51
Cuci
kendaraan
8000
24000
24000
8000
8000
24000
8000
8000
112,000
Table 1.10 Data Biaya Variabel Bulan Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
JUNI
BIAYA - BIAYA
service
sparepart
Oli
Cuci
mesin
kendaraan
kendaraan
20,000
30,000
24000
20,000
30,000
5,000
8000
30,000
8000
75,000
25,000
8000
24000
20,000
30,000
8000
20,000
70,000
30,000
80,000
175,000
150,000
Sumber Rental ABBAD (data diolah kembali)
52
80,000
Table 1.11 Data Biaya Variabel Bulan Juli Tahun 2013
MOTOR
JULI
BIAYA - BIAYA
sparepart Oli
kendaraa
n
service
mesin
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Cuci
kendaraa
n
8000
85000
40000
20000
8000
8000
20000
30000
8000
8000
16000
20000
30000
40000
20000
25000
30000
30000
8000
8000
20000
180,000
110,000
30000
150,000
72,000
Sumber Rental ABBAD (data diolah kembali)
53
Table 1.12 Data Biaya Variabel Bulan Agustus Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
AGUSTUS
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20,000
20,000
125,000
30,000
8000
8000
8000
40,000
90,000
20,000
15,000
30,000
24000
30,000
30,000
8000
30,000
8000
35,000
30,000
16000
100,000
390,000
30,000
210,000
80,000
25,000
20,000
120,000
Sumber Rental ABBAD (data diolah kembali)
54
Table 1.13 Data Biaya Variabel Bulan September Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
SEPTEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
20000
30000
20000
8000
16000
8000
105000
30000
8000
40000
30000
24000
40000
15000
30000
16000
20000
115000
30000
8000
16000
8000
20000
125000
30000
160,000
360,000
180,000
Sumber Rental ABBAD (data diolah kembali)
55
112,000
Table 1.14 Data Biaya Variabel Bulan Oktober Tahun 2013
MOTOR
OKTOBER
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Cuci
kendaraan
8000
8000
20,000
30,000
120,000
30,000
3,000
40,000
20,000
8000
8000
30,000
30,000
87,000
5,000
8000
240000
8000
24000
30,000
20,000
16000
20,000
20,000
100,000
282,000
30,000
153,000
Sumber Rental ABBAD (data diolah kembali)
56
8000
336,000
Table 1.15 Data Biaya Variabel Bulan November Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
NOVEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
Cuci
kendaraan
kendaraan
100000
24000
20000
130000
30000
40000
101000
30000
8000
8000
24000
16000
24000
16000
8000
16000
24000
20000
5000
30000
8000
16000
8000
16000
8000
20000
100,000
336,000
Sumber Rental ABBAD (data diolah kembali)
57
90,000
8000
8000
16000
256,000
Table 1.16 Data Biaya Variabel Bulan Desember Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
DESEMBER
BIAYA - BIAYA
service mesin sparepart
Oli
kendaraan
Cuci
kendaraan
24000
8000
25000
20,000
30,000
40,000
16000
8000
20000
20,000
30,000
30000
30,000
20,000
115,000
30,000
80,000
210,000
120,000
Sumber Rental ABBAD (data diolah kembali)
58
16000
16000
8000
24000
8000
8000
32000
8000
16000
8000
8000
16000
24000
248,000
Table 1.17 Data Total Biaya Variabel Rental “ABBAD” Tahun 2013
BULAN
service mesin
January
Februari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
November
Desember
Jumlah
120,000
160,000
160,000
120,000
180,000
80,000
180,000
120,000
160,000
100,000
100,000
80,000
1,560,000
BIAYA - BIAYA
sparepart
Oli
Cuci kendaraan
kendaraan
195,000
210,000
88,000
295,000
180,000
88,000
305,000
90,000
152,000
335,000
150,000
80,000
215,000
150,000
112,000
175,000
150,000
80,000
110,000
150,000
72,000
390,000
210,000
80,000
360,000
180,000
112,000
282,000
153,000
336,000
336,000
90,000
256,000
210,000
120,000
248,000
3,208,000
1,833,000
1,704,000
Sumber Rental ABBAD (data diolah kembali)
59
Table 1.18 Data Pendapatan Rental ABBAD Bulan Januari – Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
January
1,525,000
1,005,000
975,000
425,000
875,000
405,000
1,975,000
1,025,000
705,000
65,000
1,480,000
1,155,000
815,000
90,000
625,000
960,000
220,000
780,000
425,000
1,255,000
120,000
540,000
950,000
18,395,000
Februari
Maret
925,000
735,000
1,685,000
725,000
890,000
970,000
575,000
755,000
305,000
845,000
1,565,000
810,000
230,000
1,445,000
325,000
565,000
805,000
565,000
1,295,000
990,000
750,000
1,195,000
1,215,000
20,165,000
April
1,425,000
835,000
985,000
745,000
880,000
1,320,000
1,355,000
576,000
785,000
455,000
555,000
1,110,000
1,305,000
945,000
825,000
765,000
975,000
1,540,000
955,000
1,290,000
135,000
1,105,000
985,000
21,851,000
Sumber Rental ABBAD (data diolah kembali)
60
1,445,000
325,000
565,000
805,000
565,000
1,295,000
1,445,000
765,000
785,000
640,000
945,000
1,055,000
710,000
815,000
695,000
830,000
355,000
952,000
1,290,000
650,000
995,000
815,000
695,000
19,437,000
Mei
965,000
705,000
1,135,000
285,000
915,000
640,000
1,105,000
865,000
385,000
340,000
995,000
1,255,000
610,000
1,085,000
485,000
675,000
255,000
745,000
610,000
1,165,000
835,000
1,020,000
1,205,000
18,280,000
Juni
1,425,000
1,035,000
855,000
795,000
1,280,000
1,370,000
355,000
715,000
355,000
75,000
595,000
915,000
1,055,000
1,145,000
1,025,000
695,000
830,000
55,000
952,000
1,290,000
650,000
995,000
815,000
19,277,000
Table 1.19 Data Pendapatan Rental ABBAD Bulan Juli – Desember Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Juli
Agustus
425,000
1,235,000
655,000
335,000
520,000
680,000
535,000
625,000
435,000
275,000
565,000
810,000
115,000
145,000
225,000
1,335,000
380,000
240,000
345,000
200,000
150,000
275,000
815,000
11,320,000
September
1,030,000
1,140,000
1,135,000
1,250,000
875,000
575,000
475,000
325,000
955,000
1,005,000
520,000
1,155,000
780,000
1,435,000
1,260,000
345,000
320,000
480,000
525,000
725,000
615,000
155,000
1,175,000
18,255,000
Oktober
1,350,000
1,020,000
915,000
495,000
815,000
765,000
1,250,000
1,315,000
505,000
975,000
520,000
505,000
1,450,000
1,355,000
785,000
655,000
955,000
410,000
715,000
425,000
235,000
735,000
765,000
18,915,000
Sumber Rental ABBAD (data diolah kembali)
61
965,000
1,070,000
835,000
520,000
415,000
1,040,000
595,000
765,000
785,000
640,000
945,000
1,055,000
710,000
85,000
648,000
675,000
505,000
515,000
610,000
700,000
535,000
720,000
1,280,000
16,613,000
November
1,130,000
1,155,000
1230000
1,250,000
375,000
1,405,000
975,000
925,000
705,000
965,000
780,000
1,155,000
820,000
990,000
860,000
560,000
420,000
480,000
590,000
725,000
500,000
420,000
1,195,000
19,610,000
Desember
778,000
1,435,000
685,000
650,000
580,000
370,000
535,000
675,000
735,000
745,000
565,000
810,000
630,000
445,000
325,000
475000
380,000
540,000
295,000
290,000
250,000
195,000
1,015,000
13,403,000
Table 1.20 Data Jam Pemakaian Kendaraan Bulan Januari – Juni Tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Januari
Februari
476
392.5
201.5
267.5
221
198.5
354
316.5
253
26
427
415
218.5
83.5
115.5
229.5
103.5
213.5
184.5
615.5
79
123.5
295
5,810
Maret
387
369
425.5
221.5
218.5
247.5
109.5
273.5
188.5
226
511.5
317.5
133
142.5
91
176
212.5
198
388
183.5
277
463
515
6,275
62
April
514
369
395.5
245.5
252.5
445.5
449
245.5
288.5
216
251.5
417.5
433
213.5
241
237.5
312.5
528
288
423.5
71
463
285.5
7,587
Mei
142.5
91
176
212.5
198
388
142.5
263
270
197.5
295.5
415.5
220.5
259.5
194.5
212
224.5
208
383.5
277
363
319
194.5
5,648
Juni
325
294.5
509.5
132
345.5
267
479
233.5
170
147.5
395.5
405.5
220.5
515
266.5
234
154.5
218.5
213
359.5
290.5
441
475.5
7,093
554
525
205.5
205.5
351
437.5
191.5
237.5
188.5
30
151
277.5
433
451.5
421
194.5
212
24.5
208
383.5
277
363
319
6,642
Tabel 1.21 Data Jam Pemakaian Kendaraan Bulan Juli – Desember tahun 2013
MOTOR
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
VARIO H 3413 ZC
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
Juli
Agustus
September
184
307
459
380.5
190
324
124
345
312.5
225.5
303
192.5
169
234
186.5
195.5
128.5 232,5
106
312
151
267
277.5
344 190.5
153.5
258.5
111.5
378.5
141.5
310.5
357.5
89.5
112.5
103
158
156
287
197.5
83.5
235
77
169
167
78.5
259
430
4,499
5,533
Oktober
452
403.5
295.5
189
215.5
263
385.5
453.5
156.5
224
232
425.5
385.5
225
215.5
275
154.5
263
232
89
198.5
235.5
5,969
Sumber Rental ABBAD (data diolah kembali)
63
305
424.5
209.5
232
145.5
367
199.5
263
270
197.5
295.5
415.5
220.5
15
264
223.5
154.5
188.5
213.5
155.5
190.5
241.5
421
5,613
November
305
392.5
360
600
121
598.5
354
296
253
312
217
404
218.5
288.5
310.5
129.5
153.5
171.5
184.5
161
119
103.5
500
6,553
Desember
284
569
195.5
183
212.5
143
169
176
288.5
326
151
277.5
233
134.5
121.5
144
123.5
298
88
83.5
77
63
489
4,830
Table 1.22 Data Pendapatan dan Jam Pemakaian Rental ABBAD Tahun 2013
Bulan
Pendapatan
Jam Pemakaian
Januari
18395000
5810
Februari
20165000
6275
Maret
21851000
7587
April
19437000
5648
Mei
18280000
7093
Juni
19277000
6642
Juli
11320000
4499
Agustus
18255000
5533
September
18915000
5969
Oktober
16613000
5613
November
19610000
6553
Desember
13403000
4830
Jumlah
215521000
72052
Sumber Rental ABBAD (data diolah kembali)
64
LAMPIRAN 1
A.1Analisis Contribution Margin
Contribution Margin = Penjualan (Pendapatan) – Biaya Variabel
dan atau :
Dimana :
CMR = Contribution Margin Ratio
VC
= Biaya Variabel
S
= Penjualan (Pendapatan)
Contribution Margin = Penjualan (Pendapatan) – Biaya Variabel
= 215.521.000 – 8.305.000
= 207.216.000
A.2Analisis Break Even Point
Berikut adalah persamaannya:
65
Dimana :
FC
= Fixed cost( biaya tetap )
P
= Harga jual/sewa perunit
V
= Biaya variable perunit
VC
= Biaya variable
S
= Pendapatan/penjualan
FC
= Rp. 129.218.000
P
= Rp. 60.000
V
= Rp. 1003
VC
= Rp. 8.305.000
S
= Rp. 215.521.000
A.3 Perencanaan Laba
Dalam rangka merencanakan laba, maka kita harus menentukan
seberapa besar laba yang ingin diperoleh oleh perusahaan. Dalam analisis ini
target laba yang ditentukan sebesar 20%, maka untuk mengetahui besarnya
66
rencana
laba
dilakukan
analisis
perencanaan
dengan
menggunakan
pendekatan yang diformulasikan sebagai berikut:
Dimana :
S
= Penjualan (Pendapatan)
FC
= Biaya Tetap
CMR = Contribution Margin Ratio
π
= % Laba yang diharapkan
A.4 Laba Tahun 2013
Pendapatan tahun 2013 –BEP (rupiah) = Rp. 215.521.000 – Rp. 134.396.918
= Rp. 81.124.082
67