Tabel 1

Dana investasi dan modal kerja

Sumber dan Jumlah Dana
No. Klasifikasi Modal
Pemerintah Desa Pemerintah Daerah Masyarakata Swasta
A. Investasi
Peralatan
Perlengkapan Kantor 7,000,000.0
Leptop 10,000,000.0
Printer 3,000,000.0
Ijin Usaha 500,000,000.0
Lahan Penampung 100,000,000.0
Bangunan Kantor 150,000,000.0
Biaya Lainnya 10,000,000.0
B. Modal Kerja
ATK 2,000,000.0
Operasional pengelola 12,000,000.0
Biaya Lainnya 6,000,000.0
Total Modal - - - 800,000,000.0
 Tabel 2
Perhitungan biaya penyusutan investasi unit usaha
No. Jenis Harta Harga Pokok Nilai Residu Umur Ekonomis
Jumlah
1 Perlengkapan Kantor 7,000,000.0 5,600,000.0 5 Tahun
2 Leptop 10,000,000.0 8,000,000.0 5 Tahun
3 Printer 3,000,000.0 2,400,000.0 5 Tahun
7,000,000.0 4 Ijin Usaha 500,000,000.0 400,000,000.0 5 Tahun
10,000,000.0 5 Bangunan Kantor 150,000,000.0 144,000,000.0 25 Tahun
3,000,000.0 Total 670,000,000.0
500,000,000.0
100,000,000.0
150,000,000.0
10,000,000.0

2,000,000.0
12,000,000.0
6,000,000.0
800,000,000.0

1558
222.571428571429

1250
0.2
250
7500
150
14000
105,000,000.00
500 3000
25000 22,500,000.0
Biaya Depresiasi/Penyusutan
1,400,000.0
2,000,000.0
600,000.0
100,000,000.0
6,000,000.0
110,000,000.0
 Tabel 3
Perkiraan arus kas unit usaha
Tahun Ke
No. Uraian
1 2
A. Arus Kas Masuk (A)
1 Dana Investasi dan Biaya Usaha (A1) 800,000,000.0 136,472,000.0
2 Pendapatan
5.0% Royalty Penjualan Material 196,800,000.0 619,920,000.0
Total Pendapatan (A2) 196,800,000.0 619,920,000.0
Total Arus Kas Masuk (A)= A1+A2 996,800,000.0 756,392,000.0
B. Arus Kas Keluar (B)
1 Biaya Usaha (B1)
ATK 2,000,000.0 2,000,000.0
Operasional pengelola 12,000,000.0 12,000,000.0
Biaya Lainnya 6,000,000.0 6,000,000.0
Total Biaya Usaha (B1) 20,000,000.0 20,000,000.0
2 Biaya Produksi
Ijin Usaha 500,000,000.0
Lahan Penampung 100,000,000.0
Bangunan Kantor 150,000,000.0
Perlengkapan Kantor 7,000,000.0
Leptop 10,000,000.0
Printer 3,000,000.0
Biaya Lainnya 10,000,000.0 10,000,000.0
5.0% Upah Pekerja (5% x A2) 9,840,000.0 30,996,000.0
Total Biaya Produksi (B2) 789,840,000.0 40,996,000.0
3 Biaya Penyusutan Aset (B3) 110,000,000.0 110,000,000.0
20% 4 Pajak (B4) = 20%*(A2-B1-B2) 11,392,000.0 89,784,800.0
25% 5 Bayar Hutang (B5) = 25%*A2 19,680,000.0 154,980,000.0
6 Bagi Hasil Usaha
25% PAD (25%) (A2-B1-B2-B4-B5) 6,472,000.0 51,039,800.0
5% Gaji Penasihat (5%) Laba Penjualan 1,294,400.0 10,207,960.0
10% Gaji Pengawas (10%) Laba Penjualan 2,588,800.0 20,415,920.0
10% Gaji Direktur (10%) Laba Penjualan 2,588,800.0 20,415,920.0
20% Gaji Pegawai (20%) Laba Penjualan 5,177,600.0 40,831,840.0
5% Dana Pend. & Sosbud. (5%) Laba Penjualan 1,294,400.0 10,207,960.0
Total Bagi Hasil Usaha (B6) 19,416,000.0 153,119,400.0
Total Arus Kas Keluar (B)=B1+B2+B4+B5+B6 860,328,000.0 458,880,200.0
C. Arus Kas Bersih (A-B) 136,472,000.0 297,511,800.0
20,000,000.00 136,472,000.00
- -
25% Pemupukan modal 6,472,000.00 51,039,800.00
 Tahun Ke
3 4 5

297,511,800.0 462,503,590.0 631,644,969.5

650,916,000.0 683,461,800.0 717,634,890.0 590,400,000.0

650,916,000.0 683,461,800.0 717,634,890.0 49,200,000.0
948,427,800.0 1,145,965,390.0 1,349,279,859.5

2,000,000.0 2,000,000.0 2,000,000.0

12,000,000.0 12,000,000.0 12,000,000.0
6,000,000.0 6,000,000.0 6,000,000.0
20,000,000.0 20,000,000.0 20,000,000.0

10,000,000.0 10,000,000.0 10,000,000.0

32,545,800.0 34,173,090.0 35,881,744.5
42,545,800.0 44,173,090.0 45,881,744.5 65,820,000.0
110,000,000.0 110,000,000.0 110,000,000.0
95,674,040.0 101,857,742.0 108,350,629.1
162,729,000.0 170,865,450.0 291,745,550.0 508,254,450.0 291,745,550.0
800,000,000.0
54,991,790.0 59,141,379.5 35,414,241.6 45,568,000.0
10,998,358.0 11,828,275.9 7,082,848.3
21,996,716.0 23,656,551.8 14,165,696.6
21,996,716.0 23,656,551.8 14,165,696.6
43,993,432.0 47,313,103.6 28,331,393.3
10,998,358.0 11,828,275.9 7,082,848.3
164,975,370.0 177,424,138.5 106,242,724.8
485,924,210.0 514,320,420.5 572,220,648.4
462,503,590.0 631,644,969.5 777,059,211.1
297,511,800.00 462,503,590.00 631,644,969.50
- - -
54,991,790.00 59,141,379.50 35,414,241.60
 Tabel 4
Proyeksi Laba Rugi Unit Usaha
No. Uraian Tahun Ke
1 2 3
A Pendapatan 196,800,000.00 619,920,000.00 650,916,000.00
B Biaya Pokok produksi 139,520,000.00 305,976,000.00 315,274,800.00
C Laba Kotor (A-B) 57,280,000.00 313,944,000.00 335,641,200.00
D Biaya Usaha 20,000,000.00 20,000,000.00 20,000,000.00
E Laba Usaha (C-D) 37,280,000.00 293,944,000.00 315,641,200.00
F Bunga - - -
G Laba Sebelum Pajak (E-F) 37,280,000.00 293,944,000.00 315,641,200.00
20% H Pajak (20%) 11,392,000.00 89,784,800.00 95,674,040.00
I Laba Bersih (G-H) 25,888,000.00 204,159,200.00 219,967,160.00
25,888,000.00 204,159,200.00 219,967,160.00
- - -
un Ke
4 5
683,461,800.00 717,634,890.00
325,038,540.00 447,627,294.50
358,423,260.00 270,007,595.50
20,000,000.00 20,000,000.00
338,423,260.00 250,007,595.50
- -
338,423,260.00 250,007,595.50
101,857,742.00 108,350,629.10
236,565,518.00 141,656,966.40
236,565,518.00 141,656,966.40
- -
1 Metode Pay Back Period.

Pay Back Period. = n + ( a - b ) / ( c -

= 4 + ( 800,000,000 - 1,528,132,360 ) / ( 2,305,191,571 -
= 4+ ( - 728,132,360 ) / ( 777,059,2
= 4+ ( -0.937035877187867
= 3.06296412281213 tahun

3 Metode Profitability Indeks

PI = PV Kas Masuk : PV Kas Keluar
= 2,305,191,571 : 800,000,000
= 2.88148946325

4 Break Event Point

BEP = Biaya tetap : (Harga jual per unit - biaya variabel rata-ra
= 130,000,000 : 12,300.00 -
= 11,125.37

n = Syarat periode pengembalian Investasi

a = Nilai Investasi Awal
b = Nilai Investasi arus kas tahun terakhir
c = Nilai Investasi arus kas tahun setelahnya
 2 Metode Net Present Value
Tabel 5
b ) x 1 tahun Uraian (B)
TH
1,528,132,360 ) x 1 tahun Ke
777,059,211 ) x 1 tahun (A)
) x 1 tahun 1 Arus Kas Bersih tahun ke-1
2 Arus Kas Bersih tahun ke-2
3 Arus Kas Bersih tahun ke-3
4 Arus Kas Bersih tahun ke-4
5 Arus Kas Bersih tahun ke-5
Total Nilai Ditahun ke 5 (1)
Investasi Awal (2)
Nilai Ditahun ke 5 Bersih (1-2)

Tabel 6
TH Volume Material
Ke

1 48,000.00
2 50,400.00
3 52,920.00
4 55,566.00
nit - biaya variabel rata-rata) 5 58,344.30
615.00

1,168.00
1193
25.00
49.3364726027397
2,255.66
 0.06

Aliran Kas (C) Discount Rate 6% Present Value (Cxd)

(D)

136,472,000.00 0.9433962264151 128,747,170

297,511,800.00 0.8899964400142 264,784,443
462,503,590.00 0.8396192830323 388,326,933
631,644,969.50 0.792093663238 500,321,978
777,059,211.10 0.7472581728661 580,663,846
1,862,844,369
800,000,000
1,062,844,369

2708.33333333333

Biaya Tetap Harga Jual Biaya Variabel Volume Titik

Impas (M3)

130,000,000 12,300.00 615.00 11,125.37

130,000,000 12,300.00 645.75 11,154.73
130,000,000 12,300.00 678.04 11,185.72
130,000,000 12,300.00 711.94 11,218.44
130,000,000 12,300.00 747.54 11,253.01

2,305.00
2
 25 25 5 10
Tabel 7
Rincian Bagi Hasil Usaha
Rincian Bagi Hasil Usaha
TH Penambahan Pendapatan Asli Penasihat (5%) Pengawas (10%)
Laba Usaha
Ke Modal (25%) Desa (25%)
1 25,888,000.00 6,472,000.00 6,472,000.00 1,294,400.00 2,588,800.00
2 204,159,200.00 51,039,800.00 51,039,800.00 10,207,960.00 20,415,920.00
3 219,967,160.00 54,991,790.00 54,991,790.00 10,998,358.00 21,996,716.00
4 236,565,518.00 59,141,379.50 59,141,379.50 11,828,275.90 23,656,551.80
5 141,656,966.40 35,414,241.60 35,414,241.60 7,082,848.32 14,165,696.64

Persentase Kenaikan Pendapatan = Jumlah Kenaikan pendapatan : Jumlah awal pendapatan x 100%
= 3,951,990.00 : 51,039,800.00
= 7.74 %
 10 20 5

Hasil Usaha
Direktur (10%) Pegawai (20%) Pendidikan dan
Sosial (5%)
2,588,800.00 5,177,600.00 1,294,400.00 6,472,000.00 -
20,415,920.00 40,831,840.00 10,207,960.00
21,996,716.00 43,993,432.00 10,998,358.00
23,656,551.80 47,313,103.60 11,828,275.90
14,165,696.64 28,331,393.28 7,082,848.32 35,414,241.60 -

endapatan x 100%