No.

1
2
3
4
5
6
7
8
9
10

Jenis
BANGUNAN
Sewa Bangunan (5 Tahun)
Renovasi
INTERIOR
Gondola
Furniture (counter, lemari obat, meja,
kursi, dsb.)
Plang
PERALATAN
Komputer
Printer
Telepon
Fax
PERIZINAN

Jumlah
5 tahun

6 unit

Harga Satuan

Harga

120,000,000

600,000,000
50,000,000

1,500,000

9,000,000
30,000,000
5,000,000

2
1
1
1

unit
unit
unit
unit

5,000,000
3,000,000
500,000
1,000,000

10,000,000
3,000,000
500,000
1,000,000
10,000,000
718,500,000

GAJI
APA (1 orang)
Apoteker Pendamping (1 orang)
Asisten Apoteker (3 orang)
Satpam (1 orang)

Gaji Bulanan Gaji Tahunan Jumlah Pegawai

3,500,000
42,000,000
3,000,000
36,000,000
2,000,000
24,000,000
1,800,000
21,600,000

Kenaikan Gaji per Tahun

Kenaikan Biaya Operasional per Tahun
Biaya 5 Tahun

1
1
3
1

10%
5%
Tahun

GAJI
APA (1 orang)
Apoteker Pendamping (1 orang)
Asisten Apoteker (3 orang)
Satpam (1 orang)
TOTAL GAJI

OPERASIONAL DAN ADMINISTRASI

Listrik
Telepon
Air
Pajak Bumi Bangunan
Transportasi
Administrasi
Shipping & Packaging (Etiket, Label,
Kresek, dll)
TOTAL BIAYA OA
TOTAL GAJI + OA

1
2
42,000,000
46,200,000
36,000,000
39,600,000
72,000,000
79,200,000
21,600,000
23,760,000
171,600,000 188,760,000

3
50,820,000
43,560,000
87,120,000
26,136,000
207,636,000

1
6,000,000
6,000,000
4,000,000
4,000,000
4,000,000
10,000,000

2
6,300,000
6,300,000
4,200,000
4,200,000
4,200,000
10,500,000

3
6,615,000
6,615,000
4,410,000
4,410,000
4,410,000
11,025,000

12,000,000
46,000,000

12,600,000
48,300,000

13,230,000
50,715,000

217,600,000

237,060,000

258,351,000

Total Gaji
42,000,000
36,000,000
72,000,000
21,600,000

4
55,902,000
47,916,000
95,832,000
28,749,600
228,399,600

5
61,492,200
52,707,600
105,415,200
31,624,560
251,239,560

4
6,945,750
6,945,750
4,630,500
4,630,500
4,630,500
11,576,250

5
7,293,038
7,293,038
4,862,025
4,862,025
4,862,025
12,155,063

13,891,500
53,250,750

14,586,075
55,913,288

281,650,350

307,152,848

Resep Dokter In House

1 Dokter Umum
Jumlah Unit
Tarif
Sub Total

200
75,000
15,000,000

200
75,000
15,000,000

200
75,000
15,000,000

Dokter Spesialis (Anak,

Kandungan, Penyakit
Dalam, Kulit Kelamin,
2 THT)
Jumlah Unit
Tarif
Sub Total

600
120,000
72,000,000

600
120,000
72,000,000

600
120,000
72,000,000

Resep Dokter Ex House

Jumlah Unit
Tarif
Sub Total

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

HV
Jumlah Unit (KK yang Beli
ke KF)
Tarif
Sub Total

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

UPDS
Jumlah Unit (KK yang Beli
ke KF)
Tarif
Sub Total

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

TOTAL

267,000,000

RESUME RATA RATA PENGUNJUNG HARIAN

Dokter Umum
10
Dokter Spesialis
30
Resep Ex House
20
HV
60
UPDS
60

267,000,000

267,000,000

200
75,000
15,000,000

200
75,000
15,000,000

600
120,000
72,000,000

BULAN KE
6

200
75,000
15,000,000

200
75,000
15,000,000

200
75,000
15,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

267,000,000

267,000,000

267,000,000

267,000,000

267,000,000

10

11

12

200
75,000
15,000,000

200
75,000
15,000,000

200
75,000
15,000,000

200
75,000
15,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
120,000
72,000,000

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

600
100,000
60,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1200
40,000
48,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

1800
40,000
72,000,000

267,000,000

267,000,000

267,000,000

267,000,000

No

Komponen Biaya
1 PENJUALAN
Resep Dokter In House
Resep Dokter Ex House
HV
UPDS
TOTAL PENJUALAN

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

2 HPP
Resep Dokter In House (80%, f=1.25)
Resep Dokter Ex House (80%, f=1.25)
HV (80%, f=1.25)
UPDS (80%, f=1.25)
TOTAL HPP

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

3 PPH Penjualan Obat (10%)

26,700,000

26,700,000

26,700,000

3 LABA KOTOR

34,915,385

34,915,385

34,915,385

4 BIAYA OPERASIONAL DAN GAJI

18,133,333

18,133,333

18,133,333

5 LABA BERSIH

16,782,051

16,782,051

16,782,051

ASUMSI HPP
Resep In House
Resep Ex House
HV
UPDS

Untung

%HPP
30%
30%
30%
30%

77%
77%
77%
77%

Bulan ke
6

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

26,700,000

26,700,000

26,700,000

26,700,000

26,700,000

26,700,000

34,915,385

34,915,385

34,915,385

34,915,385

34,915,385

34,915,385

18,133,333

18,133,333

18,133,333

18,133,333

18,133,333

18,133,333

16,782,051

16,782,051

16,782,051

16,782,051

16,782,051

16,782,051

JUMLAH PER TAHUN

10

11

12

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

87,000,000
60,000,000
48,000,000
72,000,000
267,000,000

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

66,923,077
46,153,846
36,923,077
55,384,615
205,384,615

26,700,000

26,700,000

26,700,000

34,915,385

34,915,385

34,915,385

18,133,333

18,133,333

18,133,333

16,782,051

16,782,051

16,782,051

1,044,000,000
720,000,000
576,000,000
864,000,000
3,204,000,000
803,076,923
553,846,154
443,076,923
664,615,385
2,464,615,385
320,400,000
418,984,615
217,600,000
201,384,615

Asumsi Kenaikan Omset Per Tahun

10%
Tahun ke

No

Komponen Biaya
1 PENJUALAN
Resep Dokter In House
Resep Dokter Ex House
HV
UPDS
TOTAL PENJUALAN

1,044,000,000
720,000,000
576,000,000
864,000,000
3,204,000,000

1,148,400,000
792,000,000
633,600,000
950,400,000
3,524,400,000

1,263,240,000
871,200,000
696,960,000
1,045,440,000
3,876,840,000

2 HPP
Resep Dokter In House (80%, f=1.25)
Resep Dokter Ex House (80%, f=1.25)
HV (88.95%, f=1.15)
UPDS (83.33%, f=1.2)
TOTAL HPP

803,076,923
553,846,154
443,076,923
664,615,385
2,464,615,385

883,384,615
609,230,769
487,384,615
731,076,923
2,711,076,923

971,723,077
670,153,846
536,123,077
804,184,615
2,982,184,615

3 PPH Penjualan Obat (10%)

320,400,000

352,440,000

387,684,000

3 LABA KOTOR

418,984,615

460,883,077

506,971,385

4 BIAYA OPERASIONAL DAN GAJI

217,600,000

237,060,000

258,351,000

5 LABA BERSIH

201,384,615

223,823,077

248,620,385

1,389,564,000
958,320,000
766,656,000
1,149,984,000
4,264,524,000

1,528,520,400
1,054,152,000
843,321,600
1,264,982,400
4,690,976,400

1,068,895,385
737,169,231
589,735,385
884,603,077
3,280,403,077

1,175,784,923
810,886,154
648,708,923
973,063,385
3,608,443,385

426,452,400

469,097,640

557,668,523

613,435,375

281,650,350

307,152,848

276,018,173

306,282,528

1 CASH IN
Penjualan Obat

2 CASH OUT
HPP
PPH Obat
Operasional&Gaji
Total
3 INVESTASI

1
3,204,000,000

2
3,524,400,000

2,464,615,385
320,400,000
217,600,000
3,002,615,385

2,711,076,923
352,440,000
237,060,000
3,300,576,923

201,384,615

223,823,077

(517,115,385)

(293,292,308)

718,500,000

4 NET INCOME

-718,500,000

5 KUMULATIF NET INCOME

MARR
IRR
Pay Back Periode
ROI
Tahun

10% --> bunga deposito

20.28%
4 tahun

1
2
3
4
5

Laba Bersih
Nilai Investasi
ROI Tahunan
201,384,615
718,500,000
28.03%
223,823,077
31.15%
248,620,385
34.60%
276,018,173
38.42%
306,282,528
42.63%

3
3,876,840,000

4
4,264,524,000

5
4,690,976,400

2,982,184,615
387,684,000
258,351,000
3,628,219,615

3,280,403,077
426,452,400
281,650,350
3,988,505,827

3,608,443,385
469,097,640
307,152,848
4,384,693,872

248,620,385

276,018,173

306,282,528

(44,671,923)

231,346,250

537,628,778