Documentos de Académico
Documentos de Profesional
Documentos de Cultura
PT Bangun Semarak
Ikhtisar Biaya Investasi
Tanah
Bangunan
Mesin dan Peralatan
Invetaris dan kendaraan
Sarana dan Prasarana lainnya
Jumlah Investasi awal
55000
135000
220000
50000
125000
585000
PT Bangun Semarak
Laporan Laba Rugi
Harga standar/unit
Penjualan
Biaya Variabel
Semen
Pasir/kerikil
Abu
Campuran
Tenaga Supir
Mekanik
Operasi pabrik
Operasi Mesin
Komponen truk
Bahan Bakar
lainnya
Total biaya variabel
Marjin Konstribusi
Biaya Tetap
Gaji
Asuransi
Depresiasi
lainnya
45
12,94
6,42
1,32
1,53
3,24
1,43
1,39
1,5
1,75
1,48
2,27
35,27
1,575,000.00
452,900.00
224,700.00
46,200.00
53,550.00
113,400.00
50,050.00
48,650.00
52,500.00
61,250.00
51,800.00
79,450.00
1,234,450.00
340,550.00
135,000.00
75,000.00
58,200.00
30,000.00
298,200.00
42,350.00
10,587.50
31,762.50
58,200.00
31,762.50
89,962.50
Payback Period
Tahun
Arus kas
0
1
2
3
4
5
6
7
(585,000.00)
89,962.50
89,962.50
89,962.50
89,962.50
89,962.50
89,962.50
89,962.50
(495,037.50)
(405,075.00)
(315,112.50)
(225,150.00)
(135,187.50)
(45,225.00)
44,737.50
Tahun
0
1
2
3
4
5
6
1
0.909091
0.826446
0.751315
0.683013
0.620921
0.564474
7
8
9
10
89,962.50
89,962.50
89,962.50
89,962.50
0
0
0
0
89,962.50
89,962.50
89,962.50
89,962.50
0.513158
0.466501
0.424099
0.385543
PV
NPV
IRR
PI
B
C
-90000
-90000
30000
50000
30000
40000
30000
30000
30000
20000
30000
10000
61655.16931
70946.84317
Proyek yang diterima adalah proyek B karena menghasilkan NPV yang terbesar 70946.84317
0
1
2
3
4
5
Soal 3
Depresiasi Investasi
18000
65000
18000
47000
0
47000
9400
37600
-90000
10000
20000
30000
40000
50000
52363.49545
46,164.98
41,967.60
38,153.01
34,684.41
552,780.07
(32,219.93)
9%
-0.94
Depresiasi
Total Arus Kas masuk
18000
55600
Tahun
0
55600
55600
55600
55600
55600
55600
55600
55600
Soal 4
Tahun 1
Laba Sebelum bunga, Pajak, dan depresiasi
Depresiasi
Laba sebelum bunga dan pajak
Bunga
Laba Sebelum Pajak
Pajak
Laba Sesudah Pajak
Depresiasi
Total Arus Kas
Tahun 2
65000
32000
33000
0
33000
6600
26400
32000
58400
Tahun
0
58400
57600
56800
56000
55200
54400
53600
52800
Tahun 3
65000
28000
37000
0
37000
7400
29600
28000
57600
65000
24000
41000
0
41000
8200
32800
24000
56800
Tahun 4 Tahun 5
Tahun 6 Tahun 7 Tahun 8
65000
65000
65000
65000
65000
20000
16000
12000
8000
4000
45000
49000
53000
57000
61000
0
0
0
0
0
45000
49000
53000
57000
61000
9000
9800
10600
11400
12200
36000
39200
42400
45600
48800
20000
16000
12000
8000
4000
56000
55200
54400
53600
52800
PV
1
0.833333
0.694444
0.578704
0.482253
0.401878
0.334898
0.279082
0.232568
NPV
PV Arus kas
-144000
48666.6472
39999.9744
32870.3872
27006.168
22183.6656
18218.4512
14958.7952
12279.5904
188275.5058
Soal 1
PT Bangun Semarak
Ikhtisar Biaya Investasi
Tanah
Bangunan
Mesin dan Peralatan
Invetaris dan kendaraan
Sarana dan Prasarana lainnya
Jumlah Investasi awal
Penjualan
Biaya Variabel
Semen
Pasir/kerikil
Abu
Campuran
Tenaga Supir
Mekanik
Operasi pabrik
Operasi Mesin
Komponen truk
Bahan Bakar
lainnya
Total biaya variabel
Marjin Konstribusi
Biaya Tetap
Gaji
Asuransi
Depresiasi
lainnya
Total Biaya Tetap
Laba Sebelum Pajak
Pajak(25% dari Laba Operasi)
Laba Setelah Pajak
$55,000.00
$135,000.00
$220,000.00
$50,000.00
$125,000.00
$585,000.00
PT Bangun Semarak
Laporan Laba Rugi
Harga standar/unit
$45.00
$12.94
$6.42
$1.32
$1.53
$3.24
$1.43
$1.39
$1.50
$1.75
$1.48
$2.27
$35.27
$452,900.00
$224,700.00
$46,200.00
$53,550.00
$113,400.00
$50,050.00
$48,650.00
$52,500.00
$61,250.00
$51,800.00
$79,450.00
$135,000.00
$75,000.00
$58,200.00
$30,000.00
$58,200.00
$31,762.50
$89,962.50
Payback Period
Tahun
$0.00
$1.00
$2.00
$3.00
Arus kas
-$585,000.00
$89,962.50
$89,962.50
$89,962.50
-$495,037.50
-$405,075.00
-$315,112.50
$4.00
$5.00
$6.00
$7.00
$89,962.50
$89,962.50
$89,962.50
$89,962.50
-$225,150.00
-$135,187.50
-$45,225.00
$44,737.50
Tahun
0
1
2
3
4
5
6
7
8
9
10
$1,575,000.00
$1,234,450.00
$340,550.00
$298,200.00
$42,350.00
$10,587.50
$31,762.50
dan IRR
Arus kas Bersih
-$585,000.00
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
$89,962.50
1
0.952381
0.907029
0.863838
0.822702
0.783526
0.746215
0.710681
0.676839
0.644609
0.613913
PV
NPV
IRR
PI
1
1
0
$694,666.41
10%
20%
0
15
7.5
Soal 2
Tahun
A
0
1
2
3
4
5
-$90,000.00
$30,000.00
$30,000.00
$30,000.00
$30,000.00
$30,000.00
DF 15%
1.000000
0.869565
0.756144
0.657516
0.571753
0.497177
DF 15%
1.000000
0.869565
0.756144
0.657516
0.571753
0.497177
Rp (90,000.00)
-$90,000.00
Rp
Rp 26,086.95
$50,000.00
Rp
Rp 22,684.32
$40,000.00
Rp
Rp 19,725.48
$30,000.00
Rp
Rp 17,152.59
$20,000.00
Rp
Rp 14,915.31
$10,000.00
Rp
PV
Rp 100,564.65
Rp
NPV
Rp 10,564.65
Rp
Proyek yang diterima adalah proyek B karena menghasilkan NPV yang terbesar 70946.84317
(90,000.00)
43,478.25
30,245.76
19,725.48
11,435.06
4,971.77
109,856.32
19,856.32
C
-$90,000.00
$10,000.00
$20,000.00
$30,000.00
$40,000.00
$50,000.00
DF 15%
1.000000
0.869565
0.756144
0.657516
0.571753
0.497177
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(90,000.00)
8,695.65
15,122.88
19,725.48
22,870.12
24,858.85
91,272.98
1,272.98
Soal 3
Depresiasi Investasi
$18,000.00
$65,000.00
$18,000.00
$47,000.00
$0.00
$47,000.00
$9,400.00
$37,600.00
$18,000.00
$55,600.00
Tahun
0
1
2
3
4
5
6
7
8
$65,000.00
$16,000.00
$49,000.00
$0.00
$49,000.00
$9,800.00
$249,495.10
$105,495.10
Tahun 6
Tahun 7
$65,000.00
$65,000.00
$12,000.00
$8,000.00
$53,000.00
$57,000.00
$0.00
$0.00
$53,000.00
$57,000.00
$10,600.00
$11,400.00
$26,400.00
$32,000.00
$58,400.00
Tahun
0
1
2
3
4
5
6
7
8
$29,600.00
$28,000.00
$57,600.00
$32,800.00
$24,000.00
$56,800.00
$36,000.00
$20,000.00
$56,000.00
$39,200.00 $42,400.00
$16,000.00 $12,000.00
$55,200.00 $54,400.00
$45,600.00
$8,000.00
$53,600.00
$252,075.03
Tahun 8
$65,000.00
$4,000.00
$61,000.00
$0.00
$61,000.00
$12,200.00
$48,800.00
$4,000.00
$52,800.00
Soal 4
PT X
Investasi
Biaya OM
Biaya Penggantian
Pendapatan
Nilai sisa
-40000000
-15000000
-10000000
30000000
15000000
Tahun
0
1
2
3
4
5
6
7
8
Pendapatan
Rp
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 45,000,000.00
Biaya
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
40,000,000.00
15,000,000.00
15,000,000.00
15,000,000.00
15,000,000.00
25,000,000.00
15,000,000.00
15,000,000.00
15,000,000.00
laba bersih
Rp (40,000,000.00)
Rp
15,000,000.00
Rp
15,000,000.00
Rp
15,000,000.00
Rp
15,000,000.00
Rp
5,000,000.00
Rp
15,000,000.00
Rp
15,000,000.00
Rp
30,000,000.00
25%
0.8
0.64
0.512
0.4096
0.32768
0.262144
0.209715
15% PV Pendapatan
1
Rp0.00
0.740741
Rp22,222,230.00
0.548697
Rp16,460,910.00
0.406442
Rp12,193,260.00
0.301068
Rp9,032,040.00
0.223014
Rp6,690,420.00
0.165195
Rp4,955,850.00
0.122367
Rp3,671,010.00
0.090642
Rp4,078,890.00
Rp79,304,610.00
20%
0.833333
0.694444
0.578704
0.482253
0.401878
0.334898
0.279082
30%
0.769231
0.591716
0.455166
0.350128
0.269329
0.207176
0.159366
PV Biaya
Rp
40,000,000.00
Rp
11,111,115.00
Rp
8,230,455.00
Rp
6,096,630.00
Rp
4,516,020.00
Rp
5,575,350.00
Rp
2,477,925.00
Rp
1,835,505.00
Rp
1,359,630.00
Rp
81,202,630.00
NPV
IRR
Gross Benefit cost Ratio
35%
0.740741
0.548697
0.406442
0.301068
0.223014
0.165195
0.122367
biasa
Biaya Pemeliharaan
naik 10%
15000000
Tahun
0
1
2
3
4
5
6
7
8
Pendapatan
Rp
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 30,000,000.00
Rp 45,000,000.00
0.167772
0.232568
0.122589
0.090642
16500000
Biaya
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
40,000,000.00
16,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
26,500,000.00
16,500,000.00
16,500,000.00
16,500,000.00
Laba Bersih
PV 10%
PV Pendapatan
Rp (40,000,000.00)
1 Rp
Rp
13,500,000.00
0.769231 Rp
23,076,930.00
Rp
13,500,000.00
0.591716 Rp
17,751,480.00
Rp
13,500,000.00
0.455166 Rp
13,654,980.00
Rp
13,500,000.00
0.350128 Rp
10,503,840.00
Rp
3,500,000.00
0.269329 Rp
8,079,870.00
Rp
13,500,000.00
0.207176 Rp
6,215,280.00
Rp
13,500,000.00
0.159366 Rp
4,780,980.00
Rp
28,500,000.00
0.122589 Rp
5,516,505.00
Rp
89,579,865.00
PV Biaya
Rp
40,000,000.00
Rp
12,692,311.50
Rp
9,763,314.00
Rp
7,510,239.00
Rp
5,777,112.00
Rp
7,137,218.50
Rp
3,418,404.00
Rp
2,629,539.00
Rp
2,022,718.50
Rp
90,950,856.50
NPV
IRR
gross benefit cost ratio
PV Laba Bersih
Rp (40,000,000.00)
Rp 11,111,115.00
Rp
8,230,455.00
Rp
6,096,630.00
Rp
4,516,020.00
Rp
1,115,070.00
Rp
2,477,925.00
Rp
1,835,505.00
Rp
2,719,260.00
Rp
(1,898,020.00)
33%
0.976626127
Keterangan
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(40,000,000.00)
11,111,115.00
8,230,455.00
6,096,630.00
4,516,020.00
1,115,070.00
2,477,925.00
1,835,505.00
2,719,260.00
(1,898,020.00)
Tahun
0
40000000
Innvestasi
Pendapatan
Biaya O&M
Biaya Penggantian
Depresiasi
Laba
Depresiasi
Nilai residu
Net Cash Flow
30000000
15000000
Tahun
0
1
2
3
4
5
6
7
8
NPV
IRR
NCF
-40000000
15000000
15000000
15000000
15000000
5000000
15000000
15000000
30000000
5000000
10000000
5000000
15000000
DF10%
1
0.909091
0.826446
0.751315
0.683013
0.620921
0.564474
0.513158
0.466507
NPV
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(40,000,000.00)
13,636,365.00
12,396,690.00
11,269,725.00
10,245,195.00
3,104,605.00
8,467,110.00
7,697,370.00
13,995,210.00
40,812,270.00
PV Laba Bersih
Rp (40,000,000.00)
Rp 10,384,618.50
Rp
7,988,166.00
Rp
6,144,741.00
Rp
4,726,728.00
Rp
942,651.50
Rp
2,796,876.00
Rp
2,151,441.00
Rp
3,493,786.50
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
(40,000,000.00)
10,384,618.50
7,988,166.00
6,144,741.00
4,726,728.00
942,651.50
2,796,876.00
2,151,441.00
3,493,786.50
(1,370,991.50) Rp
29%
0.984926019
(1,370,991.50)
8
30000000
15000000
5000000
10000000
5000000
15000000
30000000