Modal yang dibutuhkan 29.000.000. Pinjam di bank sebanyak 10.000.

000 dengan bunga 10% selama 5

tahun. Modal pemilik @3.800.000 x 5 = 19.000.000
R = 10.000.000 x

0,1

= 2.631.578

1-(1+0,1)-5

JADWAL PENGEMBALIAN KREDIT USAHA

akhir
kwt

cicilan/tahun

bunga 10%

p.pokok
pinjaman

jumlah ppp

sisa kredit

10,000,000.00

2,631,578

2,631,578

863,842.20

1,767,735.80 3,399,313.80

6,870,686.20

2,631,578

687,068.62

1,944,509.38 3,712,245.18

4,926,176.82

2,631,578

492,617.68

2,138,960.32 4,083,469.70

2,787,216.50

2,631,578

278,721.65

2,352,856.35 4,491,816.67

434,360.15

1,000,000.00 1,631,578.00 1,631,578.00

8,638,422.00

REKAPITULASI BI.OPERASI & BI.PEMELIHARAAN USAHA BURGER

jenis biaya
a. biaya bahan baku
ikan tuna
telur
minyak goreng
tepung tapioka
mentega
penyedap rasa
bw. Bombay & putih
roti
selada, timun, tomat
saos (sambal & tomat)
mayonaise
plastik
b. biaya tetap
gaji karyawan
akum. pnystn perltn
biaya perawatan
biaya sewa
total

4,000,000
300,000
300,000
300,000
600,000
150,000
400,000
350,000
527,000
530,000
300,000
400,000

4,000,000
300,000
300,000
300,000
600,000
150,000
400,000
350,000
527,000
530,000
300,000
400,000

4,000,000
300,000
300,000
300,000
600,000
150,000
400,000
350,000
527,000
530,000
300,000
400,000

4,000,000
300,000
300,000
300,000
600,000
150,000
400,000
350,000
527,000
530,000
300,000
400,000

4,000,000
300,000
300,000
300,000
600,000
150,000
400,000
350,000
527,000
530,000
300,000
400,000

14,400,000
200,000
100,000
2,000,000

14,400,000
200,000
100,000
2,000,000

14,400,000
200,000
100,000
2,000,000

14,400,000
200,000
100,000
2,000,000

14,400,000
200,000
100,000
2,000,000

24,857,000

24,857,000

24,857,000

24,857,000

24,857,000

PERSIAPAN PERHITUNGAN NPV USAHA BURGER

0

1
32,000,000.00
32,000,000.00
0.00
24,857,000.00

pendapatan
gross benefit
inv. Awal
operating cost
pokok
pinjaman
bunga
pinjaman
total cost
net benefit

0.00
0.00
19,000,000.00
0.00

pajak 10%

1,900,000.00

net
suku bunga
10%

19,000,000.00 4,060,279.80

PV
NPV

0.00

2
33,000,000.00
33,000,000.00
0.00
24,857,000.00

1,631,578.00 1,767,735,8

0.00 1,000,000.00
0.00 27,488,578.00
19,000,000.00 4,511,422.00
451,142.20

863,842.20
27,488,578.00
5,511,422.00

3
34,000,000.00
34,000,000.00
0.00
24,857,000.00

4
34,500,000.00
34,500,000.00
0.00
24,857,000.00

5
35,000,000.00
35,000,000.00
0.00
24,857,000.00

1,994,509.38

2,138,960.00

3,357,856.35

687,068.62
27,488,578.00
6,511,422.00

492,617.68
27,488,578.00
7,011,422.00

278,721.65
27,488,578.00
7,511,422.00

551,142.20

651,142.20

701,142.20

751,142.20

4,960,279.80

5,860,279.80

6,310,279.80

6,760,279.80

1
0.9
0.82
0.75
0.68
0.62
19,000,000.00 3,654,251.82 4,067,429.44
4,395,209.85
4,290,990.26
4,191,373.48
1,599,254.85

NPV > 0 , maka proyek / usaha tersebut layak.

PERSIAPAN PERHITUNGAN IRR & NET B/C

tahun net benefit

0
19,000,000
1 4,060,279.80
2 4,960,279.80
3 5,860,279.80
4 6,310,279.80
5 6,760,279.80

DF
10%

IRR = 0,10 + 1,599,254.85

DF
34%

PV

1
0.9
0.82
0.75
0.68
0.62

-19,000,000
3,654,251.82
4,067,429.44
4,395,209.85
4,290,990.26
4,191,373.48
1,599,254.85

x 0,24

1,599,254.85+5,370,184

1
0.74
0.55
0.61
0.31
0.35

= 0,18 = 18%

present kredit
-19,000,000
3,004,607.05
2,728,153.89
3,574,770.68
1,956,186.74
2,366,097.93
-5,370,184

IRR > SOCC maka usaha tersebut layak

Net B/C = 20.599.254,97 = 1,084

19.000.000
Net B/C > 1 maka usaha tersebut layak

JUMLAH INVESTASI, BI OPERASI, DAN BIAYA PEMELIHARAAN DALAM HARGA BERLAKU DAN DALAM PV

tahun

investasi

bi operasi

0 19,000,000

net
10%

benefit
0

OM

1 19,000,000.00

B
-

0 27,488,578 32,000,000

0.9 -

24,739,720.20

28,800,000.00

0 27,488,578 33,000,000

0.82 -

22,540,633.96

27,060,000.00

0 27,488,578 34,000,000

0.75 -

20,616,433.50

25,500,000.00

0 27,488,578 34,500,000

0.68 -

18,692,233.04

23,460,000.00

0 27,488,578 35,000,000

0.62 -

17,042,918.36

21,700,000.00

103,631,939.06

126,520,000.00

19,000,000.00

PBP = 1 + 19,000,000 28,800,000

= 1 + (-0,34)

= 0,66 = 7 bulan 27 hari

28.800.000

BEP = 1 + 1036319339,1 93.300.000 = 1 + 0,3

32.000.000

= 1 tahun 3 bulan 26 hari