PROPOSAL BISNISPENGELOLAAN LIMBAH Unit Gas Bio (UGB) Model Integrasi
Latar BelakangPotensi limbah ternak di Kabupaten Lumajang 1.638 ton/hari, bisa mencukupi kebutuhan energi untuk 44.814 keluarga dan menghasilkan pakan/pupuk 327 ton.
Populasi sapi di Kecamatan Senduro 3.714 ekor memproduksi limbah 56 ton/hari dapat mencukupi energi 1.855 keluarga dan menghasilkan bahan pakan/pupuk 11 ton.
UGB yg ada masih menimbulkan masalah lingkungan, sehingga diperkenalkan UGB model integrasi volume 10 m3 yang dapat menyelesaikan masalah limbah UGB dengan tuntas serta menambah pendapatan keluarga.
Kerangka Pikir
Kerangka Pendekatan Pertanian Terpadu (Impact)
GAMBARAN UMUM WILAYAH
Manure intake
Liquid sludge discharged to riverSludge management others BGU modelsSolid sludge disposal
BGU MODELSDigesterDigester outletOxidation pondDrying floorLiquid sludge container Manure Intake
Profil Petani Ternak Senduro Average Income IDR 2,222,275
RENCANA KEGIATANPRODUKSI PAKAN IKANPRODUKSI PUPUK ORGANIKPRODUKSI PUPUK CAIR
Pakan IkanManfaat produk Memenuhi kebutuhan pakan murah berkualitas Meningkatkan kualitas lingkungan.
Rencana harga Harga yang kami tawarkan maksimal sebesar Rp. 4.500 per kg. Penawaran kompetitor Harga pakan ikan/ternak di pasaran berkisar antara Rp. 6.000 Rp. 8.500
Target pasar Petani ikan di Kabupaten Lumajang dan sekitarnyaPetani ikan lele di Indramayu
Luas Area budidaya ikan air tawar LumajangSumber: Dinas Perikanan dan Kelautan Kabupaten Lumajang (2010)
Perkembangan areal budidaya ikan air tawar tahun 2005 2009Luas Areal (ha)Tahun20052006200720082009Kolam33,67333,67333,67335,8835,88Karamba Sungai0,10950,10950,1320,1320,132KJA4,954,954,954,953,9Jumlah38,732538,732538,75540,96239,912
Prospek Pasar Lumajang
KOMODITAS Kebutuhan Pakan (ton) 20102011201220132014Nila 1.018,801.8002.4003.2043.600Lele 660801,6943,21.084,801.226,40Gurami2430425472Tombro/Mas9,610,81213,214,4Patin8,49,614,41824JUMLAH1.720,802.6523.411,604.3744.936,80Pasokan Produsen lain929 1.432 1.842 2.362 2.666 Kekurangan Pasokan Pakan792 1.220 1.569 2.012 2.271 Kapasitas Produksi Pabrik UGB162810891980Persentase13%52%44%43%
Kondisi Pasar Pakan Lele di Lumajang
Lokasi pembesaran lele di Eretan wetan, Indramayu
PUPUK GRANULETujuan : Memajukan pertanian organik Meningkatkan kebersihan lingkungan. Manfaat produk Pupuk Granule merupakan nutrisi organik bagi tanaman yang juga memiliki kemampuan untuk meningkatkan kualitas tanah. Penggunaan pupuk granule dapat mengurangi jumlah penggunaan pupuk kimia, sehingga lebih ramah lingkungan. Rencana harga Rencana harga pupuk granule adalah Rp. 700,-
Penawaran kompetitor Harga kompetitor untuk konsumen adalah Rp. 800,-. Produk pupuk granule kami memiliki keunggulan, yaitu produk bervariasi, komposisi nitrogen yang lebih tinggi.
Target pasar Petani di daerah Lumajang dan sekitarnya.
Potensi Pertanian
Kebutuhan dan Realisasi Pupuk Bersubsidi Kabupaten Lumajang
Pupuk CairManfaat produk Pupuk cair sebagai komplemen penggunaan kompos, apabila diformulasikan dengan pupuk sintetis, dapat menekan biaya pemupukan bagi petani.
Rencana harga Harga jual pupuk cair Rp. 20.000.
Harga Penawaran Kompetitor Harga penawaran kompetitor Rp. 20.000 Rp. 25.000,-
Target Pasar Target pasar produk ini sama dengan target pasar komposPetani JamurProdusen Kompos
Strategy Teknis
Strategy Kelembagaan
Strategi Operasional
Strategy Pembiayaan
Kebutuhan Investasi
NoInvestasiDalam ribuan rupiah1Alat kantor Rp 1.067.8642Modal kerja Rp 179.3383Alat bantu produksi Rp 380.0704Peralatan pupuk cair Rp 670.8555Peralatan granule Rp 175.0006Peralatan pellet Rp 162.092Total Rp 2.635.219.
Rencana Produksi Mini Plant
NoJenis ProdukTahun201120122013201420151 Pakan 432.000 810.000 891.000 980.100 1.078.110 2 Pupuk Cair 69.750 89.100 98.010 107.811 118.592 3 Pupuk Organik (Granule) 216.000 237.600 261.360 287.496 316.246
Perkiraan Rugi/Laba
Tabel 5Proyeksi Laba/Rugi Selama 5 Tahun(Dalam Ribuan Rp.)20112012201320142015TOTAL
Total Penjualan 3.106.297 5.315.888 6.139.851 6.782.087 7.833.311 29.177.434 Harga Pokok produk 2.184.318 3.567.966 4.062.159 4.628.629 5.278.228 19.721.300 Laba Kotor 921.979 1.747.922 2.077.692 2.153.458 2.555.083 9.456.134 Biaya Pemasaran 201.000 221.100 243.210 267.531 294.284 1.227.125 Biaya Adm & Umum 234.500 246.225 258.536 271.463 285.036 1.295.760 Biaya Penyusutan 278.438 278.438 278.438 278.438 278.438 1.392.190 Biaya Operasi 310.352 333.212 357.949 384.731 413.740 1.799.984 Laba Operasional (102.311) 668.947 939.559 951.295 1.283.585 3.741.075 Biaya Bunga Bank (158.113) (158.113) (118.585) (79.057) (39.528) (553.396)Laba sblm Pajak (260.424) 510.834 820.974 872.238 1.244.057 3.187.679 Pajak - (127.709) (205.244) (218.060) (311.014) (862.026)Laba setelah Pajak (260.424) 383.126 615.731 654.179 933.043 2.325.653
Proyeksi Cash Flow Selama 5 Tahun
Dalam ribuan rupiah2.0112.0122.0132.0142.015TotalTotal Inflow5.741.5165.315.8886.139.8516.782.0877.833.31131.812.653OutflowsHarga pokok produk2.184.3183.567.9664.062.1594.628.6295.278.22819.721.300Biaya Operasional310.352333.212357.949384.731413.7401.799.984Biaya marketing201.000221.100243.210267.531294.2841.227.125Biaya Umum & Adm234.500246.225258.536271.463285.0361.295.760Biaya Bunga Bank158.113158.113118.58579.05739.528553.396Angsuran Pinjaman-658.805658.805658.805658.8052.635.220Pembalian peralatan2.455.882----2.455.882Pajak Badan 25%-127.708205.243218.059311.014862.024Total Outflow5.544.1655.313.1295.904.4876.508.2757.280.63530.550.691
Net Cashflow197.3512.759235.364273.812552.6761.261.962
Tabel 7NERACADalam ribuan rupiah20112012201320142015AktivaKas dan setara kas197.352200.110435.473709.2851.261.960Aktiva tetap -net2.177.4431.899.0051.620.5671.342.1291.063.691Jumlah Aktiva2.374.7952.099.1152.056.0402.051.4142.325.651
Kewajiban dan EkuitasHutang jangka pendek658.805658.805658.805658.805-Hutang jangka panjang1.976.4151.317.610658.805Jumlah kewajiban2.635.2201.976.4151.317.610658.805-
Modal400.000400.000400.000400.000400.000Laba ditahan(660.425)(277.300)338.430992.6081.925.650Jumlah ekuitas(260.425)122.700738.4301.392.6082.325.650
Jumlah kewajiban dan ekuitas2.374.7952.099.1152.056.0402.051.4132.325.650
Proyeksi Analisa Keuangan 5 tahun
alat kantor
NoUraianJumlahHarga satuanJumlahDepresiasi
1Perolehan Lahan1000Rp100,000Rp100,000,0000.0
2Bangunan Pabrik200Rp2,000,000Rp400,000,000$20,000,000123456789101112
3Bangunan UGB50Rp11,000,000Rp550,000,0000.010
4Kursi tamu1Rp700,000Rp700,000$233,33310
51 set komputer1Rp3,500,000Rp3,500,000$1,166,66710
6Printer dot matrix lx-3001Rp2,120,000Rp2,120,000$706,66710
7Mesin fax panasonic KX-FT3421Rp1,300,000Rp1,300,000$433,33310
8AC LG S052Rp2,772,000Rp5,544,000$1,848,00010
9Meja kantor4Rp300,000Rp1,200,000$400,000
10Lemari Arsip Bwh3Rp500,000Rp1,500,000$500,000I37,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,000
11Kursi kantor Chitose Yamato8Rp150,000Rp1,200,000$400,000II37,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,000
12Pasang telp+internet1Rp300,000Rp300,000$100,000III37,500,00037,500,00037,500,00037,500,00037,500,00037,500,00037,500,000
13Peralatan pantry&alat tulis1Rp500,000Rp500,000$166,667IV37,500,00037,500,00037,500,00037,500,00037,500,00037,500,000
JumlahRp1,067,864,000$25,954,667V37,500,00037,500,00037,500,00037,500,00037,500,000
VI37,500,00037,500,00037,500,00037,500,000
37,500,00075,000,000112,500,000150,000,000187,500,000225,000,000225,000,000225,000,000225,000,000
1010103.416.8210.2313.6417.0520.4520.4520.4520.45
110,000,000110,000,000110,000,00072,500,00035,000,000(2,500,000)(40,000,000)
Mesin fax panasonic KX-FT342
alat bantu
Alat bantuProduksi
NoUraianJumlahHarga/unit (Rp)Jumlah (Rp)Depresiasi
1Mesin jahit packing1$1,500,000$1,500,000$500,000
2Arco2$250,000$500,000$166,667
3Cangkul4$35,000$140,000$46,667
4Sekop4$37,500$150,000$50,000
5Timbangan gantung1$100,000$100,000$33,333
6Timbangan duduk1$800,000$800,000$266,667
7Kompor1$100,000$100,000$33,333
8Panci/dandang2$40,000$80,000$26,667
9Sak pakan1$100,000$100,000$33,333
10Masker10$40,000$400,000$133,333
11Sarung tangan10$600,000$6,000,000$2,000,000
12Exhaust fan (cyclone)6$1,200,000$7,200,000$2,400,000
13Sepatu boot5$400,000$2,000,000$666,667
14Truk mitsubishi engkel1$211,000,000$211,000,000$42,200,000
15Kendaraan operasional(avansa)1$150,000,000$150,000,000
Jumlah$380,070,000$48,556,667
peralatan p cair
Peralatan pupuk cair
NOUraianUnitHarga satuanJumlahDepresiasi
1Drum 1000 liter60Rp2,125,000Rp127,500,000$25,500,000
2Drum 5000 liter10Rp8,750,000Rp87,500,000$17,500,000
3Ember30Rp15,000Rp450,000$450,000
4Gayung4Rp7,500Rp30,000$30,000
5Alat pembersih1Rp75,000Rp75,000$75,000
6Meja alas tangki6Rp700,000Rp4,200,000$1,400,000
7Truk tangki air 5000 lt1Rp303,600,000Rp303,600,000$60,720,000
8Mesin saring1Rp12,500,000Rp12,500,000$2,500,000
9Mesin botling1Rp125,000,000Rp125,000,000$25,000,000
10Pompa & slang2Rp5,000,000Rp10,000,000$3,333,333
JumlahRp670,855,000$136,508,333$18,385
$5,143
peralatan pelet
Peralatan pelet
NoUraianUnitHarga/unitJumlahDepresiasi
1Mini pelet dan xtruder1Rp105,800,000Rp105,800,000
2Mixer horizontal1Rp30,417,500Rp30,417,500
3Hummer mill1Rp25,875,000Rp25,875,000
JumlahRp162,092,500$32,418,500
peralatan granule
Nounitharga/unitjumlahDepresiasi
1mesin granule 1 set1Rp175,000,000Rp175,000,000
Rp175,000,000$35,000,000
proyeksi produksi-salah
proyeksi produksi
nonamakap max prod/thsatuanharga jualth 201020112012201320142015
pupuk cair1,642,000literRp16,8679,000821,0001,149,4001,642,0001,642,0001,642,000
granul219,000kiloRp70065,700153,300219,000219,000219,000
pelet540,000kiloRp3,74090,000270,000378,000540,000540,000540,000
prod pelet/harijlh bguprod/haripelet/hr
sludge10kg/hr60600kg1800
prod /bln45000
prod/th540000
rencana pernjualan-salah
PUPUK CAIR
tahun201020112012201320142015
hargaRp16,867Rp17,710.35Rp18,595.87Rp19,525.66Rp20,501.94Rp21,527.04500
produksi9,000821,0001,149,4001,642,0001,642,0001,642,00011806.9
penjualanRp151,803,000Rp14,540,197,350Rp21,374,090,105Rp32,061,135,157Rp33,664,191,915Rp35,347,401,51011306.9
GRANULE2160000108000
tahun2010 penjualan20112012201320142015
hargaRp700Rp735.00Rp771.75Rp810.34Rp850.85Rp893.40
produksi0.065,700153,300219,000219,000219,000
penjualan0.0Rp48,289,500Rp118,309,275Rp177,463,913Rp186,337,108Rp195,653,964
PELET
tahun201020112012201320142015
hargaRp3,740Rp3,927.00Rp4,123.35Rp4,329.52Rp4,545.99Rp4,773.29
produksi90,000270,000378,000540,000540,000540,000
penjualanRp336,600,000Rp1,060,290,000Rp1,558,626,300Rp2,337,939,450Rp2,454,836,423Rp2,577,578,244
rencana penjualan tahunan (terjual 90%)
nototal penjualan201020112012201320142015
1Pupuk CairRp151,803,000Rp14,540,197,350Rp21,374,090,105Rp32,061,135,157Rp33,664,191,915Rp35,347,401,510
2granule0.0Rp48,289,500Rp118,309,275Rp177,463,913Rp186,337,108Rp195,653,964
3peletRp336,600,000Rp1,060,290,000Rp1,558,626,300Rp2,337,939,450Rp2,454,836,423Rp2,577,578,244
totalRp439,562,700Rp14,083,899,165Rp20,745,923,112Rp31,118,884,667Rp32,674,828,901Rp34,308,570,346
modal kerja
modal kerja yang dibutuhkan utk 6 bulan dgn persediaan bahan baku 6 bulan
NoUraianJumlah
1Biaya tenaga kerjaRp117,500,000
2Biaya operasional&overheadRp77,588,003
JumlahRp195,088,003
pembelian pupuk cairjml
produksi0.0
harga250
jumlah0.0
bi per bulan0.0
bi per 3 bulan0.0
bi utk 2 bln0.0
pelet2010
produksi0.0
harga1,929
jumlah0.0
bi per bilan0.0
bi per 6 bulan0.0
0.0
granule2010
produksi0.0
harga237
jumlah0.0
bi per bulan0.0
bi per 3 bulan0
0.0
Tenaga Kerja$117,500,000
Kantor$83,750,000
Pakan$33,750,000
Pakan dan Granul
Pakan, Granul & Pupuk Cair
BIAYA TENAGA KERJA
Tenaga kerja kantor
NoUraianJumlah orgHarga satuan/bulanJumlah
1Direktur1$10,000,000Rp10,000,000
2Akunting1$2,750,000Rp2,750,000
3Sopir1$1,000,000Rp1,000,000
4Pegawai gudang3$1,000,000Rp3,000,000
Rp16,750,000
Tenaga kerja produksi pupuk cair
NoUraianJumlah orgHarga satuan/bulanJumlah
1Supervisor1$2,750,000Rp2,750,000
2Sopir1$1,000,000Rp1,000,000
3Operator4$1,000,000Rp4,000,000
Rp7,750,000
Tenaga kerja produksi granule
NoUraianJumlah orgHarga satuan/bulanJumlah
1Supervisor1$2,750,000Rp2,750,000
2Operator3$1,000,000Rp3,000,000
Rp5,750,000
Tenaga Kerja Produksi Pelet
NoUraianJumlah orgHarga satuan/bulanJumlah
1Supervisor1$2,750,000Rp2,750,000
2Operator4$1,000,000Rp4,000,000
Rp6,750,000
Jumlah total pengeluaran untuk Tenaga Kerja
No.UraianGaji/bulanGaji/th
1Tenaga kerja kantorRp16,750,000Rp234,500,000
2Tenaga kerja produksi pupuk cairRp7,750,000Rp108,500,000
3Tenaga kerja produksi granuleRp5,750,000Rp80,500,000
4Tenaga Kerja Produksi PeletRp6,750,000Rp94,500,000
JumlahRp37,000,000Rp518,000,000
Biaya tenaga kerja tahunan
no2010$2,0112012201320142015
1tenaga kerja0.0$518,000,000Rp543,900,000Rp571,095,000Rp599,649,750Rp629,632,238
BIAYA BAHAN salah
rencana produksiharga mentah
nopupuk cair1,642,000250
granul219,000
pelet540,0001929
harga karung
karung /25kg55022
granule/kg
komposisiharga/kgjumlah
kotoran sapi45%Rp100Rp45
kotoran kambing40%Rp200Rp80
clay15%Rp100Rp15
dekomposer0.5%Rp15,000Rp75
biaya karung1Rp22Rp22
jumlahRp237
pupuk cair
harga
biaya bahan baku250
Pengaya3000
jumlah3250
pelet
harga
biaya total bahan1929
jumlah1929
biaya bahan baku
pupuk cair201020112012201320142015
produksi9,000821,0001,149,4001,642,0001,642,0001,642,000
harga32503412.53583.1253762.281253950.39531254147.915078125
jumlah29,250,0002,801,662,5004,118,443,8756,177,665,8136,486,549,1036,810,876,558
granule201020112012201320142015
produksi0.065,700153,300219,000219,000219,000
harga237249261274288302
jumlah0.016,349,44540,056,14060,084,21063,088,42166,242,842
pelet201020112012201320142015
produksi90,00094,50099,225104,186109,396114,865
harga1,9292,0252,1272,2332,3452,462
jumlah173,610,000191,405,025211,024,040232,654,004256,501,040282,792,396
total pembelian bahan baku
pupuk cair29,250,0002,801,662,5004,118,443,8756,177,665,8136,486,549,1036,810,876,558
granule0.016,349,44540,056,14060,084,21063,088,42166,242,842
pelet173,610,000191,405,025211,024,040232,654,004256,501,040282,792,396
jumlah202,860,0003,009,416,9704,369,524,0556,470,404,0276,806,138,5647,159,911,796
Perhitungan produksi pupuk
a.Pupuk cair
Bahan baku$200
Bahan pengaya$3,000
Processing$5,143
Botling$4,000
Label$1,000
Kemasan$500
$13,843
Marketing$4,153
$17,995
Profit$5,399
HPP$23,394
BIAYA OPERASIONAL
Biaya operasional tahunan
NoUraian201120122013201420152016
1Operasional & perawatan kendaraanRp163,502,011Rp171,677,012Rp180,260,763Rp189,273,702Rp198,737,287Rp208,674,051
2Overhead kantorRp4,500,000Rp4,950,000Rp5,445,000Rp5,989,500Rp6,588,450Rp7,247,295
3Overhead pabrikRp142,350,000Rp156,585,000Rp172,243,500Rp189,467,850Rp208,414,635Rp229,256,099
JumlahRp310,352,011333,212,012357,949,263Rp384,731,052Rp413,740,372Rp445,177,445
Rekap Biaya operasional tahunan
NoUraian201120122013201420152016
1Biaya operasional tahunan310,352,011333,212,012357,949,263384,731,052413,740,372445,177,445
Biaya operasional kendaraan
NoKendaraan201120122013201420152016
1Sewa Truk0.00.0
2Sewa Avanza0.00.00.0
3Truk mitsubishi engkelRp27,000,000Rp28,350,000Rp29,767,500Rp31,255,875Rp32,818,669Rp34,459,602
4Truk tangki air 5000 ltRp27,000,000Rp28,350,000Rp29,767,500Rp31,255,875Rp32,818,669Rp34,459,602
5Kendaraan operasional(avanza std)Rp13,500,000Rp14,175,000Rp14,883,750Rp15,627,938Rp16,409,334Rp17,229,801
JumlahRp67,500,000Rp70,875,000Rp74,418,750Rp78,139,688Rp82,046,672Rp86,149,005
Biaya perawatan kendaraan
NoKendaraan201120122013201420152016
1Truk mitsubishi engkelRp36,000,000Rp37,800,000Rp39,690,000Rp41,674,500Rp43,758,225Rp45,946,136
2Truk tangki air 5000 ltRp36,000,000Rp37,800,000Rp39,690,000Rp41,674,500Rp43,758,225Rp45,946,136
3Kendaraan operasional(avanza std)Rp24,000,000Rp25,200,000Rp26,460,000Rp27,783,000Rp29,172,150Rp30,630,758
JumlahRp96,002,011Rp100,802,012Rp105,842,013Rp111,134,014Rp116,690,615Rp122,525,046
Biaya operasional dan perawatan kendaraan
NoUraian201120122013201420152016
1Operasional kendaraanRp67,500,000Rp70,875,000Rp74,418,750Rp78,139,688Rp82,046,672Rp86,149,005
2Perawatan kendaraanRp96,002,011Rp100,802,012Rp105,842,013Rp111,134,014Rp116,690,615Rp122,525,046
JumlahRp163,502,011Rp171,677,012Rp180,260,763Rp189,273,702Rp198,737,287Rp208,674,051
Overhead kantor (/th naik 10%)
No.Uraian201120122013201420152016
1Biaya listrik, telpon, internetRp2,500,000Rp2,750,000Rp3,025,000Rp3,327,500Rp3,660,250Rp4,026,275
2ATKRp1,000,000Rp1,100,000Rp1,210,000Rp1,331,000Rp1,464,100Rp1,610,510
3Perawatan kantorRp1,000,000Rp1,100,000Rp1,210,000Rp1,331,000Rp1,464,100Rp1,610,510
JumlahRp4,500,000Rp4,950,000Rp5,445,000Rp5,989,500Rp6,588,450Rp7,247,295
Overhead pabrik
NoUraian201120122013201420152016
1Bahan bakarRp33,750,000Rp37,125,000Rp40,837,500Rp44,921,250Rp49,413,375Rp54,354,713
2Perawatan mesinRp30,000,000Rp33,000,000Rp36,300,000Rp39,930,000Rp43,923,000Rp48,315,300
3OperasionalRp600,000Rp660,000Rp726,000Rp798,600Rp878,460Rp966,306
4Perawatan gedung pabrikRp24,000,000Rp26,400,000Rp29,040,000Rp31,944,000Rp35,138,400Rp38,652,240
5ListrikRp54,000,000Rp59,400,000Rp65,340,000Rp71,874,000Rp79,061,400Rp86,967,540
JumlahRp142,350,000Rp156,585,000Rp172,243,500Rp189,467,850Rp208,414,635Rp229,256,099
Rp11,862,500Rp13,048,750Rp14,353,625
Perhitungan produksi pupuk
a.Pupuk cair
Bahan baku$250
Bahan pengaya$3,000
Processing$18,385
Botling$4,000
Label$1,000
Kemasan$500
$27,135
Marketing$8,140
$35,275
Profit$10,583
HPP$45,858
Biaya produksi
Pakan
biaya produksi per item
noperalatantenaga kerjajml produksi
alat kantorRp1,067,864,000Rp16,750,000Rp1,084,614,0000
alat bantuRp380,070,0000.0Rp380,070,000Rp1,464,684,000Rp488,228,000
alat pabrik cairRp670,855,000Rp7,750,000Rp488,228,000Rp1,166,833,0001,642,000136,833.33
alat pabrik granuleRp175,000,000Rp5,750,000Rp488,228,000Rp668,978,00021918.25
alat pabrik peletRp162,092,500Rp6,750,000Rp488,228,000Rp657,070,500640,00053,333.33
Rp2,455,881,500Rp37,000,000Rp2,492,881,500
total investasi
NoUraianTotal
1Alat kantorRp1,067,864,000
2Modal kerjaRp179,338,003
2Alat bantu produksiRp380,070,000
3Peralatan pupuk cairRp670,855,000
4Peralatan granuleRp175,000,000
5Peralatan peletRp162,092,500
Rp2,635,219,503
irr-cara sendiri
Perhitungan IRR
TahunNet CashflowDisc FactorPVDisc FactorPVPVDisc FactorPV
Dalam rupiah11%12%11%12%
02,635,219,503$(2,635,219,503)$(2,635,219,503)0.00.0
118,013,6370.9009$16,228,4860.89286$14,489,7660.9009$16,228,4860.89286$14,489,766
2661,563,0910.81162$536,937,8360.79719$428,041,4740.81162$536,937,8360.79719$428,041,474
3894,168,1360.73119$653,806,8000.71178$465,366,6040.73119$653,806,8000.71178$465,366,604
4932,616,7070.65873$614,342,6030.63552$390,427,0110.65873$614,342,6030.63552$390,427,011
51,211,480,2230.59345$718,952,9390.56743$407,955,4660.59345$718,952,9390.56743$407,955,466
$(94,950,840)$(928,939,183)$2,540,268,663$1,706,280,320
IRR =10.886148
analisa ratio
20112012201320142015
Profitability Ratio
Profit margin on sales-9%8%16%16%12%
Return on Asset-11%18%42%39%28%
Return on Net Worth-147%861%99%40%38%
Liquidity Ratio
Cash Ratio30%30%133%252%
Laverage Ratio
Current Liabilities to net worth-253%537%56%28%0%
Total asset to total debt90%106%189%455%
Debt Ratio/Hutang/Total Asset111%94%53%22%0%
Debt Equity Ratio-1012%1611%112%28%0%
Asset Turn Over131%253%269%249%239%
lampiran
2,0112,0122,0132,0142,015
1Harga Bahan Baku ( Rp)
Type
a. Pakan2,8002,9403,0873,2413,403
b. Pupuk Cair3,1003,2553,4183,5893,768
c. Pupuk Organik (Granule)390410430451474
2Jumlah Produksi2,0112,0122,0132,0142,015
a. Pakan432,000810,000891,000980,1001,078,110
b. Pupuk Cair69,75089,10098,010107,811118,592
c. Pupuk Organik (Granule)216,000237,600261,360287,496316,246
Total717,7501,136,7001,250,3701,375,4071,512,948
3Harga jual satuan( termasuk PPN) dalam Rp
Type2,0112,0122,0132,0142,015
a. Pakan$4,500$4,725$4,961$5,209$5,470
b. Pupuk Cair$17,000$17,850$18,743$19,680$20,664
c. Pupuk Organik (Granule)$700$735$772$810$851
4Penjualan - termasuk PPN ( dalam ribuan rp)
Type2,0112,0122,0132,0142,015
a. Pakan1,944,0003,827,2504,420,4745,105,6475,897,022
b. Pupuk Cair1,185,7501,590,4351,836,9522,121,6802,450,540
c. Pupuk Organik (Granule)151,200174,636201,705232,969269,079
3,280,9505,592,3216,459,1317,460,2968,616,642
PPN298,268508,393587,194678,209783,331
Total2,982,6825,083,9285,871,9376,782,0877,833,311
Penerimaan dari petani123,615231,960267,913
Total Penjualan3,106,2975,315,8886,139,8516,782,0877,833,311
5Biaya Produksi(dalam ribuan rp)
2,0112,0122,0132,0142,015
5.1Biaya Bahan Baku
Type
a. Pakan$1,209,600$2,381,400$2,750,517$3,176,847$3,669,258
b. Pupuk Cair$216,225$290,021$334,974$386,895$446,863
c. Pupuk Organik (Granule)$84,240$97,297$112,378$129,797$149,915
Total$1,510,065$2,768,718$3,197,869$3,693,539$4,266,037
5.2Biaya Tenaga Kerja
a. Pakan$94,500$99,225$104,186$109,396$114,865
b. Pupuk Cair$108,500$113,925$119,621$125,602$131,882
c. Pupuk Organik$80,500$84,525$88,751$93,189$97,848
$283,500$297,675$312,559$328,187$344,596
5.3Biaya Packing
a. Pakan$4,752$8,910$9,801$10,781$11,859
b. Pupuk Cair$383,625$490,050$539,055$592,961$652,257
c. Pupuk Organik$2,376$2,614$2,875$3,162$3,479
$390,753$501,574$551,731$606,904$667,594
Total Biaya Produksi$2,184,318$3,567,966$4,062,159$4,628,629$5,278,228
6Biaya Umum & Administrasi$234,500$246,225$258,536$271,463$285,036
7Total Biaya Operasional$312,361$335,222$359,960$386,743$415,753
7.1Operasional Kendaraan
Truk mitsubishi engkel$27,000$28,350$29,768$31,256$32,819
Truk tangki air 5000 lt$27,000$28,350$29,768$31,256$32,819
Kendaraan operasional(avanza std)$13,500$14,175$14,884$15,628$16,409
Jumlah$67,500$70,875$74,419$78,140$82,047
7.2Perawatan Kendaraan
Truk mitsubishi engkel$36,000$37,800$39,690$41,675$43,758
Truk tangki air 5000 lt$36,000$37,800$39,690$41,675$43,758
Kendaraan operasional(avanza std)$24,000$25,200$26,460$27,783$29,172
Jumlah$96,000$100,800$105,840$111,132$116,689
7.3Overhead Kantor
Biaya listrik, telpon, internet$2,500$2,750$3,025$3,328$3,660
ATK$1,000$1,100$1,210$1,331$1,464
Perawatan kantor$1,000$1,100$1,210$1,331$1,464
Jumlah$4,500$4,950$5,445$5,990$6,588
7.4Overhead Pabrik
Bahan bakar$33,750$37,125$40,838$44,921$49,413
Perawatan mesin$30,000$33,000$36,300$39,930$43,923
Operasional$600$660$726$799$878
Perawatan gedung pabrik$24,000$26,400$29,040$31,944$35,138
Listrik$54,000$59,400$65,340$71,874$79,061
Jumlah$142,350$156,585$172,244$189,468$208,415
irr-nm
Harga jual satuan( termasuk PPN)
----------------
Jumlah ProduksiRencana ProduksiJenis Produk2,0112,0122,0132,0142,0152,016TOTALKomposisiType2,0112,0122,0132,0142,0152,0162,017
a. Pakan----------------
a. Pakana. Pakanb. Pupuk Caira. Pakan432,000810,000891,000980,1001,078,1101,185,9215,377,13170.22%a. Pakan$4,500$4,725$4,961$5,209$5,470$5,743
b. Pupuk Cairb. Pupuk Cairc. Pupuk Organik (Granule)b. Pupuk Cair69,75089,10098,010107,811118,592130,451613,7148.01%b. Pupuk Cair$17,000$17,850$18,743$19,680$20,664$21,697
c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)216,000237,600261,360287,496316,246347,8701,666,57221.76%c. Pupuk Organik (Granule)$700$735$772$810$851$893
Harga Bahan Baku
--------Type2,0112,0122,0132,0142,0152,016
717,7501,136,7001,250,3701,375,4071,512,9481,664,2427,657,417a. Pakan2,8002,9403,0873,2413,4033,574
========b. Pupuk Cair3,1003,2553,4183,5893,7683,956Penjualan - termasuk PPN
c. Pupuk Organik (Granule)3904104304514744984,420,251,000
2,0112,0122,0132,0112,0122,0132,0142,015---------
Penerimaan dari Petani / untuk limbahPenerimaan PetaniBIAYA PRODUKSI2,184,318,0003,567,966,3004,062,158,6544,628,629,3735,278,227,6016,023,452,6012,0112,0122,0132,0142,0152,016
a. Pakana. Pakan108,000,000212,625,000245,581,875Pertumbuhan b prod163114114%114114--------
b. Pupuk Cairb. Pupuk Cair6,975,0009,355,50010,805,603Bahan baku1,510,065,0002,768,717,7003,197,868,9443,693,538,6304,266,037,1174,927,272,871a. Pakan1,944,000,0003,827,250,0004,420,473,7505,105,647,1815,897,022,4946,811,060,9810
c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)8,640,0009,979,20011,525,976a. Pakan1,209,600,0002,381,400,0002,750,517,0003,176,847,1353,669,258,4414,237,993,499b. Pupuk Cair1,185,750,0001,590,435,0001,836,952,4252,121,680,0512,450,540,4592,830,374,2300
123,615,000231,959,700267,913,454b. Pupuk Cair216,225,000290,020,500334,973,678386,894,598446,863,260516,127,065c. Pupuk Organik (Granule)151,200,000174,636,000201,704,580232,968,790269,078,952310,786,1900
c. Pupuk Organik (Granule)84,240,00097,297,200112,378,266129,796,897149,915,416173,152,3060000000
Harga limbah dari petaniHarga dari petanipertm bi bahan baku183%116%116%116%116%Total3,280,950,0005,592,321,00006,459,130,7557,460,296,02208,616,641,9059,952,221,4010
a. Pakana. Pakan250263276289304Tenaga Kerja518,000,000543,900,000571,095,000599,649,750629,632,238661,113,849PPN298,268,182508,392,8180587,193,705678,208,7290783,331,082904,747,4000
b. Pupuk Cairb. Pupuk Cair100105110116122a. Pakan94,500,00099,225,000104,186,250109,395,563114,865,341120,608,608-------
c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)4042444649b. Pupuk Cair108,500,000113,925,000119,621,250125,602,313131,882,428138,476,5502,982,681,8185,083,928,18205,871,937,0506,782,087,29307,833,310,8239,047,474,0010
c. Pupuk Organik80,500,00084,525,00088,751,25093,188,81397,848,253102,740,666
d. Kantor ( Biaya Umum & Adm)234,500,000246,225,000258,536,250271,463,063285,036,216299,288,026
105%105%105%105%105%
PACKING390,753,000501,573,600551,730,960606,904,056667,594,462734,353,90800
a. Pakan4,752,0008,910,0009,801,00010,781,10011,859,21013,045,131========
b. Pupuk Cair383,625,000490,050,000539,055,000592,960,500652,256,550717,482,205
c. Pupuk Organik2,376,0002,613,6002,874,9603,162,4563,478,7023,826,572
PROYEK PUPUK LIMBAH128%110%110%110%110%
Biaya Depresiasi2,0112,0122,0132,0142,0152,016
BUDGET PROFIT & LOSS STATEMENTT O T A L S A L E S I N RP.depr alat kantor25,954,66725,954,66725,954,66725,954,66725,954,66725,954,667
----------depr alat bantu48,556,66748,556,66748,556,66748,556,66748,556,66748,556,667
2,0112,0122,0132,0142,0152,016TOTALAVRG. IN %depr peralatan p cair136,508,333136,508,333136,508,333136,508,333136,508,333136,508,333
----------depr peralatan granule35,000,00035,000,00035,000,00035,000,00035,000,00035,000,000
depr peralatan pelet32,418,50032,418,50032,418,50032,418,50032,418,50032,418,500
SALES02,982,681,8185,083,928,1825,871,937,0506,782,087,2937,833,310,8239,047,474,00137,601,419,167100.00%
PENERIMAAN DARI PETANI0123,615,000231,959,700267,913,454000623,488,154278,438,167278,438,167278,438,167278,438,167278,438,167278,438,167
-----------
Total Sales0003,106,296,8185,315,887,8826,139,850,5046,782,087,2937,833,310,8239,047,474,00138,224,907,320100.00%
CGS002,184,318,0003,567,966,3004,062,158,6544,628,629,3735,278,227,6016,023,452,60119,721,299,92851.59%
----------
GROSS PROFIT000921,978,8181,747,921,5822,077,691,8502,153,457,9202,555,083,2223,024,021,39918,503,607,39348.41%
303334323333
MARKETING EXP.0201,000,000221,100,000243,210,000267,531,000294,284,100323,712,5101,550,837,6104.06%
0
G&A EXP.0234,500,000246,225,000258,536,250271,463,063285,036,216299,288,0261,595,048,5554.17%
DEPRECIATION EXPENSES0278,438,167278,438,167278,438,167278,438,167278,438,167278,438,1671,670,629,0004.37%
OPERATING EXPENSES0310,352,011333,212,012357,949,263384,731,052413,740,372445,177,4452,245,162,1545.87%
---------
OPERATING PROFIT0(102,311,359)668,946,403939,558,170951,294,6391,283,584,3681,677,405,25111,441,930,07429.93%
INTEREST EXP.0(158,113,170)(158,113,170)(118,584,878)(79,056,585)(39,528,293)0(553,396,096)-1.45%
OTHER INCOME0000000.00%
---------
PROFIT BEF. TAX0(260,424,530)510,833,233820,973,293872,238,0541,244,056,0761,677,405,25110,888,533,97828.96%
10.05%13.98%12.86%15.88%18.54%
TAX00(127,708,308)(205,243,323)(218,059,513)(311,014,019)(419,351,313)(1,281,376,478)-3.35%
---------
PROFIT AFTER TAX0(260,424,530)383,124,925615,729,970654,178,540933,042,0571,258,053,9399,607,157,50012.67%
=========
PROFIT AFTER TAX (%)0.00%0.00%-8.73%7.54%10.49%9.65%11.91%13.91%25.55%
==============
42,002,011
---------
CASHFLOW2,0112,0122,0132,0142,0152,016TOTAL
-------
INFLOW :
Penjualan2,982,681,8185,083,928,1825,871,937,0506,782,087,2937,833,310,8238,142,726,60136,696,671,767
INTEREST INCOME0000
BANK / I-C LOAN2,635,219,503000002,635,219,503
EQUITY0000000
PENERIMAAN DARI PETANI123,615,000231,959,700267,913,454000623,488,154
-------
TOTAL INFLOW5,741,516,3215,315,887,8826,139,850,5046,782,087,2937,833,310,8238,142,726,60139,955,379,423
OUTFLOW :000
CGS2,184,318,0003,567,966,3004,062,158,6544,628,629,3735,278,227,6016,023,452,60125,744,752,529
OPERATING EXPENSES310,352,011333,212,012357,949,263384,731,052413,740,372445,177,44525,744,752,529
MARKETING201,000,000221,100,000243,210,000267,531,000294,284,100323,712,5101,550,837,610
G&A234,500,000246,225,000258,536,250271,463,063285,036,216299,288,0261,595,048,555
INTEREST - BANK LOAN158,113,170158,113,170118,584,87879,056,58539,528,2930553,396,096
LOAN PAYMENT0658,804,876658,804,876658,804,876658,804,87602,635,219,503
CAPITAL EXPENDITURE2,455,881,500000002,455,881,500
TAX - PPH250127,708,308205,243,323218,059,513311,014,019419,351,3131,281,376,477
-------
TOTAL OUTFLOW5,544,164,6815,313,129,6665,904,487,2436,508,275,4627,280,635,4767,510,981,89535,816,512,269000
NET CASHFLOW197,351,6402,758,216235,363,260273,811,831552,675,348631,744,7054,138,867,154(5,468,290,346)
BEG. BALANCE0197,351,640200,109,856435,473,116709,284,9471,261,960,2950
INFLOW5,741,516,3215,315,887,8826,139,850,5046,782,087,2937,833,310,8238,142,726,60139,955,379,423
OUTFLOW(5,544,164,681)(5,313,129,666)(5,904,487,243)(6,508,275,462)(7,280,635,476)(7,510,981,895)(35,816,512,269)
-------
ENDING BALANCE197,351,640200,109,856435,473,116709,284,9471,261,960,2951,893,705,0004,138,867,154
=======
-------
LOAN POSITION2,0112,0122,0132,0142,0152,016TOTAL
-------
BEGINNING BALANCE2,635,219,5032,635,219,5031,976,414,6271,317,609,752658,804,8760
ADDITION
LESS0(658,804,876)(658,804,876)(658,804,876)(658,804,876)(2,635,219,503)
------
ENDING BALANCE2,635,219,5031,976,414,6271,317,609,752658,804,8760(2,635,219,503)
0
INTEREST EXPENSE - 6%158,113,170158,113,170118,584,87879,056,58539,528,293553,396,096
=======
2,0112,0122,0132,0142,0152,016TOTAL
CASH SURPLUS197,351,640200,109,856435,473,116709,284,9471,261,960,2951,893,705,000
AMOUNT DEPOSIT - CASH SURPLUS
INTEREST INCOME - 7%
=======
2,0112,0122,0132,0142,0152,016
INVESTMENT0
NET CASHFLOW197,351,6402,758,216235,363,260273,811,831552,675,3481,893,705,000
------
TOTAL197,351,6402,758,216235,363,260273,811,831552,675,3481,893,705,000
======
2,0102,0112,0122,0132,0142,0152,016
Neraca
Kas dan setara kas0197,351,640200,109,856435,473,116709,284,9471,261,960,2951,893,705,000
Aktiva tetap2,455,881,5002,455,881,5002,455,881,5002,455,881,5002,455,881,5002,455,881,500
Akumulasi Penyusutan(278,438,167)(556,876,333)(835,314,500)(1,113,752,667)(1,392,190,833)(1,670,629,000)
Aktiva tetap -net2,177,443,3331,899,005,1671,620,567,0001,342,128,8331,063,690,667785,252,500
Aktiva lain-lain2,010
Jumlah Aktiva2,374,794,9732,099,115,0222,056,040,1162,051,413,7812,325,650,9622,678,957,500
Kewajiban dan Ekuitas
Hutang jangka pendek658,804,876658,804,876658,804,876658,804,8760
Hutang jangka panjang1,976,414,6271,317,609,752658,804,876
2,635,219,5031,976,414,6271,317,609,752658,804,87600
Modal400,000,000400,000,000400,000,000400,000,000400,000,000400,000,000400,000,000
Laba ditahan(400,000,000)(660,424,530)(277,299,605)338,430,365992,608,9051,925,650,9623,183,704,900
(260,424,530)122,700,395738,430,3651,392,608,9052,325,650,9623,583,704,900
Jumlah kewajiban dan ekuitas02,374,794,9732,099,115,0222,056,040,1162,051,413,7812,325,650,9623,583,704,900
Analisa Rasio
Profit margin on sales-8.7%7.5%10.5%9.6%11.9%13.9%
Return on Asset-10.97%18.25%29.95%31.89%40.12%46.96%
Return on Net Worth-147.12%501.82%88.59%67.00%54.09%268.08%
interst expence to sale5.09%2.97%1.93%1.17%0.50%0.00%
Liquidity Ratio
Cash Ratio29.96%30.37%66.10%107.66%0.00%0.00%
Laverage Ratio
Current Liabilities to net worth-252.97%536.92%89.22%47.31%0.00%0.00%
Total asset to total debt90.12%106.21%156.04%311.38%0.00%0.00%
Debt Ratio111%94%64%32%0%0%
Debt Equity Ratio-1012%1611%178%47%0%0%
Asset Turn Over131%253%299%331%337%338%
2,0112,0122,0132,0142,015
1Harga Bahan Baku
Type
a. Pakan2,8002,9403,0873,2413,403
b. Pupuk Cair3,1003,2553,4183,5893,768
c. Pupuk Organik (Granule)390410430451474
------
2Jumlah ProduksiRencana ProduksiJenis Produk2,0112,0122,0132,0142,015
a. Pakan------
a. Pakana. Pakanb. Pupuk Caira. Pakan432,000810,000891,000980,1001,078,110
b. Pupuk Cairb. Pupuk Cairc. Pupuk Organik (Granule)b. Pupuk Cair69,75089,10098,010107,811118,592
c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)c. Pupuk Organik (Granule)216,000237,600261,360287,496316,246
------
Total717,7501,136,7001,250,3701,375,4071,512,948
======
3Harga jual satuan( termasuk PPN)
-----
Type2,0112,0122,0132,0142,0152,0112,0122,0132,0142,015
-----
a. Pakan$4,500$4,725$4,961$5,209$5,470$4,500$4,725$4,961$5,209$5,470
b. Pupuk Cair$17,000$17,850$18,743$19,680$20,664$17,000$17,850$18,743$19,680$20,664
c. Pupuk Organik (Granule)$700$735$772$810$851$700$735$772$810$851
4Penjualan - termasuk PPN
Type2,0112,0122,0132,0142,015
a. Pakan1,944,000,0003,827,250,0004,420,473,7505,105,647,1815,897,022,494
b. Pupuk Cair1,185,750,0001,590,435,0001,836,952,4252,121,680,0512,450,540,459
c. Pupuk Organik (Granule)151,200,000174,636,000201,704,580232,968,790269,078,952
--------------------------------------------------------------------------------------------------------------------
3,280,950,0005,592,321,0006,459,130,7557,460,296,0228,616,641,905
PPN298,268,182508,392,818587,193,705678,208,729783,331,082
--------------------------------------------------------------------------------------------------------------------
Total2,982,681,8185,083,928,1825,871,937,0506,782,087,2937,833,310,823
5Biaya Produksi.2,0112,0122,0132,0142,015
5.1Biaya Bahan Baku
Type
a. Pakan1,209,600,0002,381,400,0002,750,517,0003,176,847,1353,669,258,441
b. Pupuk Cair216,225,000290,020,500334,973,678386,894,598446,863,260
c. Pupuk Organik (Granule)84,240,00097,297,200112,378,266129,796,897149,915,416
--------------------------------------------------------------------------------------------------------------------
Total1,510,065,0002,768,717,7003,197,868,9443,693,538,6304,266,037,117
5.2Biaya Tenaga Kerja
a. Pakan94,500,00099,225,000104,186,250109,395,563114,865,341
b. Pupuk Cair108,500,000113,925,000119,621,250125,602,313131,882,428
c. Pupuk Organik80,500,00084,525,00088,751,25093,188,81397,848,253
--------------------------------------------------------------------------------------------------------------------
283,500,000297,675,000312,558,750328,186,688344,596,022
5.3Biaya Packing
a. Pakan4,752,0008,910,0009,801,00010,781,10011,859,210
b. Pupuk Cair383,625,000490,050,000539,055,000592,960,500652,256,550
c. Pupuk Organik2,376,0002,613,6002,874,9603,162,4563,478,702
--------------------------------------------------------------------------------------------------------------------
390,753,000501,573,600551,730,960606,904,056667,594,462
Total Biaya Produksi2,184,318,0003,567,966,3004,062,158,6544,628,629,3735,278,227,601
6Biaya Umum & Administrasi234,500,000246,225,000258,536,250271,463,063285,036,216
7Biaya Operasional310,352,011333,212,012357,949,263384,731,052413,740,372
7.1Operasional Kendaraan
Truk mitsubishi engkel$27,000,000$28,350,000$29,767,500$31,255,875$32,818,669
Truk tangki air 5000 lt$27,000,000$28,350,000$29,767,500$31,255,875$32,818,669
Kendaraan operasional(avanza std)$13,500,000$14,175,000$14,883,750$15,627,938$16,409,334
Jumlah$67,500,000$70,875,000$74,418,750$78,139,688$82,046,672
7.2Perawatan Kendaraan
Truk mitsubishi engkel$36,000,000$37,800,000$39,690,000$41,674,500$43,758,225
Truk tangki air 5000 lt$36,000,000$37,800,000$39,690,000$41,674,500$43,758,225
Kendaraan operasional(avanza std)$24,000,000$25,200,000$26,460,000$27,783,000$29,172,150
Jumlah$96,000,000$100,800,000$105,840,000$111,132,000$116,688,600
7.3Overhead Kantor
Biaya listrik, telpon, internetBiaya listrik, telpon, internetBiaya listrik, telpon, internetBiaya listrik, telpon, internetBiaya listrik, telpon, internetBiaya listrik, telpon, internet$2,500,000$2,750,000$3,025,000$3,327,500$3,660,250
ATKATKATKATKATKATK$1,000,000$1,100,000$1,210,000$1,331,000$1,464,100
Perawatan kantorPerawatan kantorPerawatan kantorPerawatan kantorPerawatan kantorPerawatan kantor$1,000,000$1,100,000$1,210,000$1,331,000$1,464,100
JumlahJumlahJumlahJumlahJumlahJumlah$4,500,000$4,950,000$5,445,000$5,989,500$6,588,450
7.4Overhead Pabrik
Bahan bakarRp33,750,000Rp37,125,000Rp40,837,500Rp44,921,250Rp49,413,375
Perawatan mesinRp30,000,000Rp33,000,000Rp36,300,000Rp39,930,000Rp43,923,000
OperasionalRp600,000Rp660,000Rp726,000Rp798,600Rp878,460
Perawatan gedung pabrikRp24,000,000Rp26,400,000Rp29,040,000Rp31,944,000Rp35,138,400
ListrikRp54,000,000Rp59,400,000Rp65,340,000Rp71,874,000Rp79,061,400
JumlahRp142,350,000Rp156,585,000Rp172,243,500Rp189,467,850Rp208,414,635
Lengkap
Jadwal Kegiatan Pabrik Mini
No.UraianWaktu
$89101112123456789101112123456789101112IVVVIVIIVIIIIXX
1Penyusunan Business Plan
2Perencanaan Teknik
3Pembangunan
a. Pabrik Pakan
b. Pabrik Pupuk
c. BGU
4Operasional
a. Pabrik Pakanmaklon
b. Pabrik Pupukmaklon
c. Marketing Program
Bahan baku
a. pakan$2,800
- Sludge$250
- Bahan tambahan$2,550
b. Pupuk cair$3,100
- pembelian sludge cair$100
- Bahan Tambahan$3,000
c. Granule$390
- Kompos$350
- sludge cair$40
Rencana Produksi
a. Pakan$13,500$13,500$13,500$13,500$27,000$27,000$27,000$27,000$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$67,500$891,000$980,100$1,078,110$1,185,921$1,304,513$1,434,964$1,578,461
b. Pupuk Cair$4,500$4,500$4,500$4,500$4,500$6,750$6,750$6,750$6,750$6,750$6,750$6,750$7,425$7,425$7,425$7,425$7,425$7,425$7,425$7,425$7,425$7,425$7,425$7,425$98,010$107,811$118,592$130,451$143,496$157,846$173,631
c. Pupuk Organik (Granule)$18,000$18,000$18,000$18,000$18,000$18,000$18,000$18,000$18,000$18,000$18,000$18,000$19,800$19,800$19,800$19,800$19,800$19,800$19,800$19,800$19,800$19,800$19,800$19,800$261,360$287,496$316,246$347,870$382,657$420,923$463,015
4500
17000
700
KAS MASUK0.00.00.00.00.0$136,227,273$136,227,273$136,227,273$158,727,273$158,727,273$158,727,273$158,727,273$158,727,273$158,727,273$158,727,273$158,727,273$158,727,273$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$428,236,364$5,652,720,000$5,858,622,000$6,444,484,200$7,088,932,620$7,797,825,882$8,577,608,470$9,435,369,317
a. Pakan0.00.00.00.00.0$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$60,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$303,750,000$4,009,500,000$4,410,450,000$4,851,495,000$5,336,644,500$5,870,308,950$6,457,339,845$7,103,073,83075%
b. Pupuk Cair0.00.00.00.00.0$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$76,500,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$126,225,000$1,666,170,000$1,832,787,000$2,016,065,700$2,217,672,270$2,439,439,497$2,683,383,447$2,951,721,79131%
c. Pupuk Organik0.00.00.00.00.0$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$13,860,000$182,952,000$201,247,200$221,371,920$243,509,112$267,860,023$294,646,026$324,110,6283%
d. Angsuran Petani$22,500,000$22,500,000$22,500,000$22,500,000$22,500,000$22,500,000$22,500,000$22,500,000$22,500,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$326,700,0000.00.00.00.00.0
e. PPN 10%0.00.00.00.00.0$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(13,622,727)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(40,348,636)$(532,602,000)$(585,862,200)$(644,448,420)$(708,893,262)$(779,782,588)$(857,760,847)$(943,536,932)
f. Pinjaman Bank
KAS KELUARBIAYA$38,500,000$38,500,000$38,500,000$38,500,000$38,500,000$163,591,348$163,591,348$163,591,348$163,591,348$201,539,848$220,889,848$220,889,848$220,889,848$334,735,348$334,735,348$334,735,348$334,735,3480.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
PRODUKSI$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$95,770,000$95,770,000$95,770,000$95,770,000$133,570,000$140,545,000$140,545,000$140,545,000$253,945,000$253,945,000$253,945,000$253,945,000$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$258,589,500$3,390,071,400$3,704,603,040$4,049,364,069$4,427,316,237$4,841,714,410$5,296,135,728$5,794,511,671
1Bahan baku0.00.00.00.00.0$58,770,000$58,770,000$58,770,000$58,770,000$96,570,000$103,545,000$103,545,000$103,545,000$216,945,000$216,945,000$216,945,000$216,945,000$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$219,739,500$2,900,561,400$3,190,617,540$3,509,679,294$3,860,647,223$4,246,711,946$4,671,383,140$5,138,521,454
a. Pakan0.00.00.00.00.0$37,800,000$37,800,000$37,800,000$37,800,000$75,600,000$75,600,000$75,600,000$75,600,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$189,000,000$2,494,800,000$2,744,280,000$3,018,708,000$3,320,578,800$3,652,636,680$4,017,900,348$4,419,690,383
b. Pupuk Cair0.00.00.00.00.0$13,950,000$13,950,000$13,950,000$13,950,000$13,950,000$20,925,000$20,925,000$20,925,000$20,925,000$20,925,000$20,925,000$20,925,000$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$23,017,500$303,831,000$334,214,100$367,635,510$404,399,061$444,838,967$489,322,864$538,255,150
c. Pupuk Organik (Granule)0.00.00.00.00.0$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$7,722,000$101,930,400$112,123,440$123,335,784$135,669,362$149,236,299$164,159,929$180,575,921
2Tenaga Kerja$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$37,000,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$38,850,000$489,510,000$513,985,500$539,684,775$566,669,014$595,002,464$624,752,588$655,990,217
a. Pakan$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$89,302,500$93,767,625$98,456,006$103,378,807$108,547,747$113,975,134$119,673,891
b. Pupuk Cair$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$7,750,000$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$8,137,500$102,532,500$107,659,125$113,042,081$118,694,185$124,628,895$130,860,339$137,403,356
c. Pupuk Organik$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$76,072,500$79,876,125$83,869,931$88,063,428$92,466,599$97,089,929$101,944,426
d. Kantor$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$221,602,500$232,682,625$244,316,756$256,532,594$269,359,224$282,827,185$296,968,544
PACKING0.00.00.00.00.0$25,096,500$25,096,500$25,096,500$25,096,500$25,245,000$37,620,000$37,620,000$37,620,000$38,065,500$38,065,500$38,065,500$38,065,500$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$41,797,800$551,730,960$606,904,056$667,594,462$734,353,908$807,789,299$888,568,228$977,425,051
a. Pakan0.00.00.00.00.0$148,500$148,500$148,500$148,500$297,000$297,000$297,000$297,000$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$742,500$9,801,000$10,781,100$11,859,210$13,045,131$14,349,644$15,784,609$17,363,069
b. Pupuk Cair0.00.00.00.00.0$24,750,000$24,750,000$24,750,000$24,750,000$24,750,000$37,125,000$37,125,000$37,125,000$37,125,000$37,125,000$37,125,000$37,125,000$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$40,837,500$539,055,000$592,960,500$652,256,550$717,482,205$789,230,426$868,153,468$954,968,815
c. Pupuk Organik0.00.00.00.00.0$198,000$198,000$198,000$198,000$198,000$198,000$198,000$198,000$198,000$198,000$198,000$198,000$217,800$217,800$217,800$217,800$217,800$217,800$217,800$217,800$217,800$217,800$217,800$217,800$2,874,960$3,162,456$3,478,702$3,826,572$4,209,229$4,630,152$5,093,167
MARKETING$15,000,000$15,000,000$15,000,000$15,000,000$15,000,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$16,500,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$18,150,000$239,580,000$263,538,000$289,891,800$318,880,980$350,769,078$385,845,986$424,430,584
OVERHEAD0.00.00.00.00.0$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,848$26,224,8480.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
a. Overhead pabrik$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$13,048,750$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$14,353,625$189,467,850$208,414,635$229,256,0990.00.00.00.0
b. Penyusutan0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat kantor0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat bantu0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan p cair0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan granule0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan pelet0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
c. pengembalian kredit$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$43,920,325$527,043,901$527,043,901$527,043,901$527,043,901
d. bunga kredit$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$13,176,098$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$12,956,496$155,477,951$94,867,902$94,867,902$63,245,268
Sisa kas Operasional$(38,500,000)$(38,500,000)$(38,500,000)$(38,500,000)$(38,500,000)$(27,364,075)$(27,364,075)$(27,364,075)$(4,864,075)$(42,812,575)$(62,162,575)$(62,162,575)$(62,162,575)$(176,008,075)$(176,008,075)$(176,008,075)$(176,008,075)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
Pajak 25%$(1,216,019)$(10,703,144)$(15,540,644)$(15,540,644)$(15,540,644)$(44,002,019)$(44,002,019)$(44,002,019)$(44,002,019)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
Net Profit$(38,500,000)$(38,500,000)$(38,500,000)$(38,500,000)$(38,500,000)$(27,364,075)$(27,364,075)$(27,364,075)$(3,648,056)$(32,109,431)$(46,621,931)$(46,621,931)$(46,621,931)$(132,006,056)$(132,006,056)$(132,006,056)$(132,006,056)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
NPV0.012345NPV
No.Uraian20102011201220132014201520162017201820192020202120222023
1Investasi$2,635,219,503$361,000,000
2Biaya Operasi$192,500,000$2,857,516,1700.00.00.00.00.00.00.00.00.00.00.00.0
3Total Cost$192,500,000$2,857,516,1700.00.00.00.00.00.00.00.00.00.00.00.0
4Pendapatan0.0$1,837,227,273$5,138,836,364$5,652,720,000$5,858,622,000$6,444,484,200$7,088,932,620$7,797,825,882$8,577,608,470$9,435,369,3170.00.00.00.0
5Rugi/Laba Sebelum Pajak$(192,500,000)$(1,020,288,897)0.00.00.00.00.00.00.00.00.00.00.00.0
6Pajak0.00.00.00.00.00.00.00.00.00.00.00.0
7Rugi/Laba Setelah Pajak$(192,500,000)$(1,020,288,897)0.00.00.00.00.00.00.00.00.00.00.00.0
Discount Factor6%$10.94340.89000.83960.79210.7473
Present Value DF6%$(192,500,000)$(962,536,696)0.00.00.00.00.0
Discount Factor25%$10.80000.64000.51200.40960.3277
Present Value DF 47%$(192,500,000)$(816,231,118)0.00.00.00.00.0
IRR0%
i$(192,500,000)$192,500,000
B$1,733,233,276$4,573,546,069$4,746,132,714$4,640,577,362$4,815,693,488$20,509,182,909
OM$2,695,769,9720.00.00.00.00.0
C$192,500,000$2,695,769,9720.00.00.00.00.0
1Net Present Value (NPV)0.0
2Internal Rate of Return (IRR)0%
3Net B/C Ratio0.0
4Gross B/C Ratio0.0
5Profitable Ratio (PR)0.0
6Payback Period0.0atau 2 tahun 11 bulan 26 hari$75,000$90,000
7BEP0.0atau 5 tahun 3 bulan 13 hari$300,000$450,000
$375,000$540,000
$22,500,000$32,400,000
Rencana Produksi
ProdukTahun
201020112012201320142015
a. Pakan (kg)0.0$432,000$810,000$891,000$980,100$1,078,110
b. Pupuk Cair (liter)0.0$69,750$89,100$98,010$107,811$118,592
c. Pupuk Organik (Granule) (kg)0.0$216,000$237,600$261,360$287,496$316,246
Pakan dan Granule
Jadwal Kegiatan Pabrik Mini
No.UraianWaktu
$89101112123456789101112123456789101112IVVVI
1Penyusunan Business Plan
2Perencanaan Teknik
3Pembangunan
a. Pabrik Pakan
b. Pabrik Pupuk
c. BGU
4Operasional
a. Pabrik Pakanmaklon
b. Pabrik Pupukmaklon
c. Marketing Program
Bahan baku
a. pakan$1,879
- Sludge$250
- Bahan tambahan$1,629
c. Granule$390
- Kompos$350
- sludge cair$40
Rencana Produksi
a. Pakan$13,500$13,500$13,500$13,500$13,500$20,250$20,250$20,250$20,250$20,250$20,250$20,250$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$59,400$59,400$59,400$59,400$59,400$742,500$816,750$898,425
c. Pupuk Organik (Granule)$18,000$18,000$18,000$18,000$18,000$18,000$18,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$48,000$52,800$58,080$63,888$70,277$77,304$724,184$796,603$876,263
PENDAPATAN$50,490,000$50,490,000$50,490,000$50,490,000$50,490,000$88,335,000$88,335,000$88,335,000$88,335,000$88,335,000$88,335,000$88,335,000$109,335,000$109,335,000$109,335,000$109,335,000$109,335,000$235,560,000$235,560,000$235,560,000$235,560,000$235,560,000$235,560,000$235,560,000$259,116,000$262,812,000$266,877,600$271,349,760$276,269,136$3,283,878,946$3,612,266,840$3,973,493,524
a. Pakan$50,490,000$50,490,000$50,490,000$50,490,000$50,490,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$222,156,000$222,156,000$222,156,000$222,156,000$222,156,000$2,776,950,000$3,054,645,000$3,360,109,500
c. Pupuk Organik0.00.00.00.00.0$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$12,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$33,600,000$36,960,000$40,656,000$44,721,600$49,193,760$54,113,136$506,928,946$557,621,840$613,384,024
BIAYA$60,823,750$60,823,750$60,823,750$60,823,750$60,823,7500.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
PRODUKSI$54,616,500$54,616,500$54,616,500$54,616,500$54,616,500$74,319,750$74,319,750$74,319,750$74,319,750$74,319,750$74,319,750$74,319,750$149,436,000$149,436,000$149,436,000$149,436,000$149,436,000$150,898,500$150,898,500$150,898,500$150,898,500$150,898,500$150,898,500$150,898,500$162,917,100$164,976,300$167,241,420$169,733,052$172,473,847$2,064,566,841$2,251,674,650$2,456,525,797
1Bahan baku$25,366,500$25,366,500$25,366,500$25,366,500$25,366,500$45,069,750$45,069,750$45,069,750$45,069,750$45,069,750$45,069,750$45,069,750$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$120,186,000$132,204,600$134,263,800$136,528,920$139,020,552$141,761,347$1,677,589,341$1,845,348,275$2,029,883,103
a. Pakan$25,366,500$25,366,500$25,366,500$25,366,500$25,366,500$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$111,612,600$111,612,600$111,612,600$111,612,600$111,612,600$1,395,157,500$1,534,673,250$1,688,140,575
c. Pupuk Organik (Granule)0.00.00.00.00.0$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$7,020,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$18,720,000$20,592,000$22,651,200$24,916,320$27,407,952$30,148,747$282,431,841$310,675,025$341,742,528
2Tenaga Kerja$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$29,250,000$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$30,712,500$386,977,500$406,326,375$426,642,694
a. Pakan$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$89,302,500$93,767,625$98,456,006
c. Pupuk Organik$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$5,750,000$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$6,037,500$76,072,500$79,876,125$83,869,931
d. Kantor$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$221,602,500$232,682,625$244,316,756
PACKING$148,500$148,500$148,500$148,500$148,500$420,750$420,750$420,750$420,750$420,750$420,750$420,750$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,122,000$1,234,200$1,292,280$1,356,168$1,426,445$1,503,749$16,133,526$17,746,879$19,521,567
a. Pakan$148,500$148,500$148,500$148,500$148,500$222,750$222,750$222,750$222,750$222,750$222,750$222,750$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$653,400$653,400$653,400$653,400$653,400$8,167,500$8,984,250$9,882,675
c. Pupuk Organik0.00.00.00.00.0$198,000$198,000$198,000$198,000$198,000$198,000$198,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$528,000$580,800$638,880$702,768$773,045$850,349$7,966,026$8,762,629$9,638,892
MARKETING$2,500,000$2,500,000$2,500,000$2,500,000$2,500,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$39,930,000$43,923,000$48,315,300
OVERHEAD$3,558,750$3,558,750$3,558,750$3,558,750$3,558,7500.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
a. Overhead pabrik$3,558,750$3,558,750$3,558,750$3,558,750$3,558,750$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$56,840,355$62,524,391$68,776,830
b. Penyusutan0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat kantor0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat bantu0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan granule0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan pelet0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
BENEFIT$(10,333,750)$(10,333,750)$(10,333,750)$(10,333,750)$(10,333,750)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
1Net Present Value (NPV)0.012345NPV
No.Uraian$2,01020112012201320142015
1Investasi$1,964,364,503
2Biaya Operasi$304,118,7500.00.00.00.00.0
3Total Cost$2,268,483,2530.00.00.00.00.0
4Pendapatan$252,450,000$1,165,020,000$2,985,344,496$3,283,878,946$3,612,266,840$3,973,493,524
5Rugi/Laba Sebelum Pajak$(2,016,033,253)0.00.00.00.00.0
6Pajak$(604,809,976)0.00.00.00.00.0
7Rugi/Laba Setelah Pajak$(1,411,223,277)0.00.00.00.00.0
Discount Factor18%$10.84750.71820.60860.51580.4371
Present Value DF 18%$(2,016,033,253)0.00.00.00.00.00.0
Discount Factor22%$10.81970.67190.55070.45140.3700
Present Value DF 28%$(2,016,033,253)0.00.00.00.00.00.0
i$(2,016,033,253)0.00.0
B$2,144,027,935$1,998,670,108$1,863,167,050$1,736,850,640$7,742,715,733
OM0.00.00.00.00.0
C$2,016,033,2530.00.00.00.00.00.0
1Net Present Value (NPV)0.0
2Internal Rate of Return (IRR)0%
3Net B/C Ratio0.0
4Gross B/C Ratio0.0
5Profitable Ratio (PR)0.0
6Payback Period0.0atau 3 tahun 4 bulan 20 hari
7BEP0.0atau 4 tahun 10 bulan 29 hari
Pakan
Jadwal Kegiatan Pabrik Mini
No.UraianWaktu
$89101112123456789101112123456789101112IVVVI
1Penyusunan Business Plan
2Perencanaan Teknik
3Pembangunan
a. Pabrik Pakan
b. Pabrik Pupuk
c. BGU
4Operasional
a. Pabrik Pakanmaklon
b. Pabrik Pupukmaklon
c. Marketing Program
Bahan baku
a. pakan$1,879
- Sludge$250
- Bahan tambahan$1,629
Rencana Produksi
a. Pakan$13,500$13,500$13,500$13,500$13,500$20,250$20,250$20,250$20,250$20,250$20,250$20,250$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$54,000$59,400$59,400$59,400$59,400$59,400$742,500$816,750$898,425
PENDAPATAN$50,490,000$50,490,000$50,490,000$50,490,000$50,490,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$222,156,000$222,156,000$222,156,000$222,156,000$222,156,000$2,776,950,000$3,054,645,000$3,360,109,500
a. Pakan$50,490,000$50,490,000$50,490,000$50,490,000$50,490,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$75,735,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$201,960,000$222,156,000$222,156,000$222,156,000$222,156,000$222,156,000$2,776,950,000$3,054,645,000$3,360,109,500
BIAYA$55,073,750$55,073,750$55,073,750$55,073,750$55,073,7500.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
PRODUKSI$48,866,500$48,866,500$48,866,500$48,866,500$48,866,500$61,549,750$61,549,750$61,549,750$61,549,750$61,549,750$61,549,750$61,549,750$124,966,000$124,966,000$124,966,000$124,966,000$124,966,000$126,141,000$126,141,000$126,141,000$126,141,000$126,141,000$126,141,000$126,141,000$136,287,600$136,287,600$136,287,600$136,287,600$136,287,600$1,706,062,500$1,861,123,500$2,030,913,338
1Bahan baku$25,366,500$25,366,500$25,366,500$25,366,500$25,366,500$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$111,612,600$111,612,600$111,612,600$111,612,600$111,612,600$1,395,157,500$1,534,673,250$1,688,140,575
a. Pakan$25,366,500$25,366,500$25,366,500$25,366,500$25,366,500$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$38,049,750$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$101,466,000$111,612,600$111,612,600$111,612,600$111,612,600$111,612,600$1,395,157,500$1,534,673,250$1,688,140,575
2Tenaga Kerja$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$23,500,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$24,675,000$310,905,000$326,450,250$342,772,763
a. Pakan$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$6,750,000$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$7,087,500$89,302,500$93,767,625$98,456,006
d. Kantor$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$16,750,000$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$17,587,500$221,602,500$232,682,625$244,316,756
PACKING$148,500$148,500$148,500$148,500$148,500$222,750$222,750$222,750$222,750$222,750$222,750$222,750$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$653,400$653,400$653,400$653,400$653,400$8,167,500$8,984,250$9,882,675
a. Pakan$148,500$148,500$148,500$148,500$148,500$222,750$222,750$222,750$222,750$222,750$222,750$222,750$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$594,000$653,400$653,400$653,400$653,400$653,400$8,167,500$8,984,250$9,882,675
MARKETING$2,500,000$2,500,000$2,500,000$2,500,000$2,500,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$2,750,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$3,025,000$39,930,000$43,923,000$48,315,300
OVERHEAD$3,558,750$3,558,750$3,558,750$3,558,750$3,558,7500.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
a. Overhead pabrik$3,558,750$3,558,750$3,558,750$3,558,750$3,558,750$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$3,914,625$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$4,306,088$56,840,355$62,524,391$68,776,830
b. Penyusutan0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat kantor0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- alat bantu0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
- peralatan pelet0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
BENEFIT$(4,583,750)$(4,583,750)$(4,583,750)$(4,583,750)$(4,583,750)0.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0
Net Present Value (NPV)0.012345NPV
No.Uraian201020112012201320142015
1Investasi$1,789,364,503
2Biaya Operasi$275,368,7500.00.00.00.00.0
3Total Cost$2,064,733,2530.00.00.00.00.0
4Pendapatan$252,450,000$908,820,000$2,524,500,000$2,776,950,000$3,054,645,000$3,360,109,500
5Rugi/Laba Sebelum Pajak$(1,812,283,253)0.00.00.00.00.0
6Pajak$(543,684,976)0.00.00.00.00.0
7Laba/Rugi Setelah Pajak$(1,268,598,277)0.00.00.00.00.0
6Discount Factor18%$10.84750.71820.60860.51580.4371
7Present Value DF 18%$(1,812,283,253)0.00.00.00.00.00.0
8Discount Factor23%$10.81300.66100.53740.43690.3552
9Present Value DF 24%$(1,812,283,253)0.00.00.00.00.00.0
i$(1,812,283,253)0.00.0
B$1,813,056,593$1,690,137,502$1,575,551,909$1,468,734,830$6,547,480,833
OM0.00.00.00.00.0
C$1,812,283,2530.00.00.00.00.00.0
1Net Present Value (NPV)0.0
2Internal Rate of Return (IRR)0%
3Net B/C Ratio0.0
4Gross B/C Ratio0.0
5Profitable Ratio (PR)0.0
6Payback Period0.0atau 3 tahun 4 bulan 20 hari
7BEP0.0atau 4 tahun 10 bulan 26 hari
Profit After Tax0.00%
Sheet1
Rencana Produksi
NoJenis ProdukTahun
201020112012201320142015
1Pakan Ikan0.0$432,000$810,000$891,000$980,100$1,078,110
2Pupuk Organik (Granule)0.0$69,750$89,100$98,010$107,811$118,592
3Pupuk Cair0.0$216,000$237,600$261,360$287,496$316,246
1638
327.6
Neraca
NERACA
20112012201320142015
Aktiva
Kas dan setara kas$197,352$200,110$435,473$709,285$1,261,960
Aktiva tetap -net$2,177,443$1,899,005$1,620,567$1,342,129$1,063,691
Jumlah Aktiva$2,374,795$2,099,115$2,056,040$2,051,414$2,325,651
Kewajiban dan Ekuitas
Hutang jangka pendek$658,805$658,805$658,805$658,8050.0
Hutang jangka panjang$1,976,415$1,317,610$658,805
Jumlah kewajiban$2,635,220$1,976,415$1,317,610$658,8050.0
Modal$400,000$400,000$400,000$400,000$400,000
Laba ditahan$(660,425)$(277,300)$338,430$992,608$1,925,650
Jumlah ekuitas$(260,425)$122,700$738,430$1,392,608$2,325,650
Jumlah kewajiban dan ekuitas$2,374,795$2,099,115$2,056,040$2,051,413$2,325,650
20112012201320142015
Analisa Rasio
Profit margin on sales-9%8%10%10%12%
Return on Asset-11%18%30%32%40%
Return on Net Worth-147%502%89%67%54%
interst expence to sale5%3%2%1%1%
Liquidity Ratio
Cash Ratio30%30%66%108%
Laverage Ratio
Current Liabilities to net worth-253%537%89%47%0%
Total asset to total debt90%106%156%311%
Debt Ratio111%94%64%32%0%
Debt Equity Ratio-1012%1611%178%47%0%
Asset Turn Over131%253%299%331%337%
Perhitungan IRR
Jadwal KegiatanNo.Uraian Waktu 201020112012201320142015 8 91011121234567891011121Penyusunan Business Plan2Perencanaan Teknik3Pembangunana. Pabrik Pakanb. Pabrik Pupukc. BGU4Operasionala. Pabrik Pakanmaklonb. Pabrik Pupukmaklonc. Marketing Program
********************************