1.

Asumsi
No. Uraian Satuan
1. Kapasitas produksi Botol/hari
2. Rendemen %
3. Kebutuhan Bahan Baku
-Jeruk Kg/hari
-Gula Kg/hari
-Asam Sitrat Kg/hari
4. Harga teh Rp/kg
5. Jumlah hari kerja Hari/tahun
6. Periode proyek Tahun
7. Discount rate %

8. Permodalan %

2. Biaya
investasi
No Deskripsi Satuan
1 Perizinan (SIUP, SNI, HALAL, NPWP, TDP)
SIUP 1
HALAL 1
NPWP 1
TDP 1
BPOM 1
2 instalansi air
pengeboran tanah 1
3 Mobil box
pengangkut bahan baku (hino dutro) 2
distribusi produk 2
pengangkut limbah (hino dutro) 2
4 peralatan kantor
meja karyawan 15
meja panjang 4
Sofa 3
Kursi 80
kursi aula 100
Komputer 20
Printer 10
Lemari 15
Check lock 2
jas lab 10
seragam karyawan 50
layar proyektor 2
Sound 1
 Loker 4
LCD 2
mesin foto copy 1
Speaker 1
5 alat kebersihan
Sapu 10
kain lap 10
alat pembersih kaca 5
alat pel 10
tempat sampah di setiap meja 25
tempat sampah di setiap lantai 30
scotch brite 3 M pengki ID 44 10
kemoceng 10
vas bunga 5
6 pembangunan pabrik
ruang rapat 100
ruang HRD 150
Ruang manager dan direktur 500
Ruang R and D 96
Ruang QC 150
Laboratorium 100
ruang office boy 100

Kantin 225
gudang bahan baku 225
pos satpam 9
area parkir 300
gudang produk 225
Pagar 1,000.00
ruang produksi 300
toilet + bak air 500
Masjid 225
Aula 150
ruang fotocopy dan scan 12
7 instalansi listrik 1
8 design bangunan 4000
Tanah 4600
Total

3. Biaya
Investasi
(Mesin dan
Peralatan)
No Deskripsi Jumlah(unit)
1 tangki besar 1
2 wajan penampung 1
3 mixer 1
4 kain penyaring 1
5 mesin filling sirup 1
6 lampu penyortir 1
label
7 kemasan dan segel kemasan 1
botol kosong
8 alat pendingin 20
bak pencucian
9 selang dan pompa 15
10 AC 6
11 penekan tekanan atmosfer 2
12 tangki 304 5
13 pipa 4
14 roller conveyor 2
15 Karton sealer 2
16 Palet 2
17 Hand truck 2
18 generator 1
19 sand filter 1
20 kondensor 1
21 alat barcode 1
22 forklift 1
23 bak tempat penampungan teh 2
24 timbangan 1
25 alat lakban 10
26 alat laboratorium
inkubator 1
refraktometer 1
hot plate 2
cawan petri 20
spatula 5
27 Alat solat
Mukenah 10
Sejadah 10
28 Peralatan dapur
Kompor 2
Gas 1
Rak piring 1
Piring 10
Gelas 12
 29 bahan kamar mandi
gayung 10
ember 10
WC 2
30 Lemari penyimpanan bahan baku
Gula 1
Natrium benzoat 1
31 food grade metal detector 1
32 alat laboratorium
autoklaf 1
erlenmeyer 5
Bunsen 2
Pipet ukur 50 ml 5
pi-pump 4
Total

4.BiayaTetap
No Deskripsi Unit
1 penyusutan
2 Listrik kWh
3 telepon menit
4 Media mikroba
5 PCA botol
PDA botol
NA botol
6 ATK
map buah
bolpoin buah
kertas rim
7 gaji karyawan
manager produksi orang
staff produksi orang
manager pemasaran orang
staff pemasaran orang
manager Keuangan orang
staff keuangan orang
Sekretaris orang
Riset and Development orang
staff RND orang
Manager Quality Control orang
staff QC orang
HRD orang
staff HRD orang
Office boy orang
 sopir orang
buruh angkut bahan orang
Satpam orang
8 P3K paket
9 alat pemadam kebakaran buah
10 hand sanitizer galon
11 promosi paket
12 internet paket
13 Cat satuan
14 hairnet
17 sarung tangan
18 masker
Total

5. Biaya
Variabel
No Deskripsi Unit
Produksi
1 teh kg
2 gula kg
3 natrium benzoat kg
4 air watt
Pelengkap
1 sedotan buah
Kemasan
1 kardus buah
2 cup buah
Limbah
1 karung sak (kapasitas 1,5 ton) buah
Bahan bakar
Total

6. Harga
Pokok
Produksi
Deskripsi Unit Value
Biaya variabel Rp/tahun 2,863,959,000.00
Biaya tetap Rp/tahun 3,382,662,884.00
Total biaya Rp/tahun 6,246,581,884.00
Volume produksi Cup/tahun 9,000,000.00
Harga pokok pro Rp/kg 694.06
Margin keuntung % 25
Harga jual Rp/kg 867.58
Harga jual final Rp/kg 900

7. Proyeksi
Pendapatan

Deskripsi Unit Tahun1

Produksi Cup/tahun 9,000,000
Harga Rp/Kg 1000
Penjualan Rp/tahun 9000000000

Deskripsi Unit Tahun6

Produksi Cup/tahun 9,000,000
Harga Rp/Kg 1000
Penjualan Rp/tahun 9000000000

8.Cashflow

No Parameter Tahun0
1. Penjualan
2. Pembiayaan
2.1 Investasi 11,256,220,240.00
2.2 a. Biaya tetap
- Penyusutan
- Listrik
- Telepon
b. Media mikroba
- PCA
- PDA
- NA
- ATK
- Map
- Bolpoin
- Kertas
c. Gaji Karyawan
- manager produksi (12 orang)
- staff produksi
- manager pemasaran
- staff pemasaran
- manager Keuangan
- staff keuangan
- Sekretaris
- Riset and Development
 - staff RND
- Manager Quality Control
- staff QC
- HRD
- staff HRD
- Office boy
- Sopir
- buruh angkut bahan
- Satpam
- P3K
- alat pemadam kebakaran
- hand sanitizer
- promosi
- internet
- Cat
- hairnet
- sarung tangan
- masker
2.3 Biaya Variabel
a.Bahan baku
- Teh
- Gula
- Natrium benzoat
- Air
b. Pelengkap
- Sedotan
c. Kemasan
- Kardus
- Cup
d. Limbah
- - Karung
- Bahan bakar
- biaya angsuran pokok
- biaya angsuran bunga
- biaya total angsuran
- laba sebelum pajak
- pajak 10%
- laba bersih

No Parameter Tahun6
1. Penjualan 9000000000
2. Pembiayaan
 2.1 Investasi 11,256,220,240
2.2 a. Biaya tetap
- Penyusutan
- Listrik 8454960
- Telepon 18000000
b. Media mikroba
- PCA 12816
- PDA 7722
- NA 12816
- ATK
- map 1500
- bolpoin 3600
- kertas 3750
c. Gaji Karyawan
- manager produksi (12 orang) 36000
- staff produksi 165000
- manager pemasaran 36000
- staff pemasaran 165000
- manager Keuangan 36000
- staff keuangan 66000
- Sekretaris 36000
- Riset and Development 42000
- staff RND 180000
- Manager Quality Control 42000
- staff QC 180000
- HRD 32400
- staff HRD 120000
- Office boy 210000
- sopir 240000
- buruh angkut bahan 120000
- Satpam 240000
- P3K 1200
- alat pemadam kebakaran 5000
- hand sanitizer 6000
- promosi 90000
- internet 1800
- Cat 3600
- hairnet 55
- sarung tangan 500
- masker 25
2.3 Biaya Variabel 2,967,375,000
a.Bahan baku
- Teh 216,000,000
- Gula 1,223,775,000
 - Natrium benzoat 138,600,000
- Air 18,000,000
b. Pelengkap
- Sedotan 81,000,000
c. Kemasan
- Kardus 375,000,000
- Cup 810,000,000
d. Limbah
- - Karung 84,
- - bahan bakar 1,500,
- biaya angsuran pokok 1,076,200,175
- biaya angsuran bunga 782,038,794
- biaya total angsuran 1,858,238,970
- d. laba sebelum pajak 80,916,000
- e. pajak 10% 8,091,600
- laba bersih 72,824,400
 Jumlah
500
>100%

225
225
0.6
1000/cup
300
8
10
60% investor 40%
modal sendiri

Harga(Rp/unit) Jumlahinvestasi Umurekonomis

1,250,000.00 1,250,000.00 5
2,500,000.00 2,500,000.00 2
- -
1,000,000.00 1,000,000.00 5
300,000.00 300,000.00 5

2,000,000.00 2,000,000.00 5

124,100,000.00 248,200,000.00 5
124,100,000.00 248,200,000.00 5
124,100,000.00 248,200,000.00 5

500,000.00 7,500,000.00 10
2,750,000.00 11,000,000.00 10
4,300,000.00 12,900,000.00 5
250,000.00 20,000,000.00 4
300,000.00 30,000,000.00 4
4,125,000.00 82,500,000.00 4
583,000.00 5,830,000.00 2
2,738,450.00 41,076,750.00 5
842,000.00 1,684,000.00 5
100,000.00 1,000,000.00 5
90,000.00 4,500,000.00 5
997,000.00 1,994,000.00 5
4,550,000.00 4,550,000.00 8
 1,450,000.00 5,800,000.00 10
4,200,000.00 8,400,000.00 5
24,000,000.00 24,000,000.00 5
350,000.00 350,000.00 2

25,000.00 250,000.00 2
10,000.00 100,000.00 2
20,000.00 100,000.00 2
164,000.00 1,640,000.00 2
20,000.00 500,000.00 2
60,000.00 1,800,000.00 2
84,000.00 840,000.00 2
25,000.00 250,000.00 2
60,000.00 300,000.00 5

1200000 120,000,000.00 10
1200000 180,000,000.00 10
1200000 600,000,000.00 10
1200000 115,200,000.00 10
1200000 180,000,000.00 10
1200000 120,000,000.00 10
1200000 120,000,000.00 10

1200000 270,000,000.00 10
1200000 270,000,000.00 10
1200000 10,800,000.00 10
1200000 360,000,000.00 10
1200000 270,000,000.00 10
1200000 1,200,000,000.00 10
1200000 360,000,000.00 10
1500000 750,000,000.00 10
1200000 270,000,000.00 10
1200000 180,000,000.00 10
1200000 14,400,000.00 10
5632000 10
32,864,250.00 10
562,500,000 10
7,011,911,000
Harga(Rp/unit) JumlahInvestasi umurekonomis
210,000,000 210,000,000 10
485,000,000 485,000,000 10
1,750,000 1,750,000 10
350,000,000 350,000,000 10
350,000 350,000 4
85,000,000 85,000,000 5

230,000 230,000 8

42,000 840000 10

2,445,000 36675000 10
1,885,000 11310000 10
158520 317040 10
77,000,000 385,000,000 50
13,965,000 55,860,000 50
3,325,000 6,650,000 20
21,000,000 42,000,000 20
9,000,000 18,000,000 10
2,465,000 4,930,000 20
1,199,200 1,199,200 10
32,400,000 32,400,000 10
9,100,000 9,100,000 20
2,900,000 2,900,000 10
180,000,000 180,000,000 20
1321000 2642000 10
7500000 7500000 1
12500 1250 1

19,300,000 19300000 10
2,750,000 2750000 10
5,800,000 11600000 10
56,750 1,135,000 10
4,200 21000 10

50,000 500000 5
55,000 550000 5

265,000 530,000 10
150,000 150000 10
200,000 200000 10
12,000 120000 10
20,000 240,000 10
 7,500 75000 4
35,000 350000 4
300,000 600000 10

6517500 6517500 10
6517500 6517500 10
156420000 156420000 10

2,700,000 2700000 10
85,000 425000 10
30,000 60000 10
55,000 275000 10
131,000 524000 10
2,141,214,490

Volume/Tahun Unitprice(Rp) TotalCost(Rp/Tahun)

1,259,833,924
6000 1,409.16 8454960
18000 1000 18000000

6 1716000 12816000
6 1287000 7722000
6 2136000 12816000

3000 500 1500000

720 5000 3600000
150 25000 3750000

12 3000000 36000000
60 2750000 165000000
12 3000000 36000000
60 2750000 165000000
12 3000000 36000000
24 2750000 66000000
12 3000000 36000000
12 3500000 42000000
60 3000000 180000000
12 3500000 42000000
60 3000000 180000000
12 2700000 32400000
60 2000000 120000000
120 1750000 210000000
 120 2000000 240000000
120 1000000 120000000
120 2000000 240000000
12 100000 1200000
5 1000000 5000000
6 1000000 6000000
12 7500000 90000000
12 150000 1800000
20 180000 3600000
1 55,000.00 55,000.00
1 50,000.00 50,000.00
1 25,000.00 25,000.00
3,382,662,884

Volume/Produksi Volume/Tahun Hargaunit(Rp)

12 3,600.00 60,000.00
420 126,000.00 9,712.50
6.6 1,980.00 70,000.00
5,000.00 1,500,000.00 12

30,000.00 9,000,000.00 9

1,250.00 375,000.00 1,000.00

30,000.00 9,000,000.00 90

0.01 2.4 35,000.00

Total
 Tahun2 Tahun3 Tahun4
9,000,000 9,000,000 9,000,000
1000 1000 1000
9000000000 9000000000 9000000000

Tahun7 Tahun8 Tahun9

9,000,000 9,000,000 9,000,000
1000 1000 1000
9000000000 9000000000 9000000000

Tahun1 Tahun2 Tahun3

9000000000 9000000000 9000000000

3,382,622,884 3,382,622,884 3,382,622,884

1,259,833,924 1,259,833,924 1,259,833,924
8454960 8454960 8454960
18000000 18000000 18000000

12816000 12816000 12816000

7722000 7722000 7722000
12816000 12816000 12816000

1500000 1500000 1500000

3600000 3600000 3600000
3750000 3750000 3750000

36000000 36000000 36000000

165000000 165000000 165000000
36000000 36000000 36000000
165000000 165000000 165000000
36000000 36000000 36000000
66000000 66000000 66000000
36000000 36000000 36000000
42000000 42000000 42000000
 180000000 180000000 180000000
42000000 42000000 42000000
180000000 180000000 180000000
32400000 32400000 32400000
120000000 120000000 120000000
210000000 210000000 210000000
240000000 240000000 240000000
120000000 120000000 120000000
240000000 240000000 240000000
1200000 1200000 1200000
5000000 5000000 5000000
6000000 6000000 6000000
90000000 90000000 90000000
1800000 1800000 1800000
3600000 3600000 3600000
55000 55000 55000
500000 500000 500000
25000 25000 25000
2,967,375,000.00 2,967,375,000.00 2,967,375,000.00

216,000,000.00 216,000,000.00 216,000,000.00

1,223,775,000.00 1,223,775,000.00 1,223,775,000.00
138,600,000.00 138,600,000.00 138,600,000.00
18,000,000.00 18,000,000.00 18,000,000.00

81,000,000.00 81,000,000.00 81,000,000.00

375,000,000.00 375,000,000.00 375,000,000.00

810,000,000.00 810,000,000.00 810,000,000.00

84,000 84,000 84,000

1,500,000 1,500,000 1,500,000
1,076,200,175.83 1,076,200,175.83 1,076,200,175.83
1,642,998,935.09 1,470,806,906.96 1,298,614,878.83
2,719,199,110.92 2,547,007,082.79 2,374,815,054.66
80916000 80916000 80,916,000.00
8091600 8091600 8,091,600.00
72824400 72824400 72,824,400.00

Tahun7 Tahun8
9000000000 9000000000
 3,382,622,884 3,382,622,884
1,259,833,924 1,259,833,924
8454960 8454960
18000000 18000000

12816000 12816000 12816000

7722000 7722000 7722000
12816000 12816000 12816000

1500000 1500000 1500000

3600000 3600000 3600000
3750000 3750000 3750000

36000000 36000000 36000000

165000000 165000000 165000000
36000000 36000000 36000000
165000000 165000000 165000000
36000000 36000000 36000000
66000000 66000000 66000000
36000000 36000000 36000000
42000000 42000000 42000000
180000000 180000000 180000000
42000000 42000000 42000000
180000000 180000000 180000000
32400000 32400000 32400000
120000000 120000000 120000000
210000000 210000000 210000000
240000000 240000000 240000000
120000000 120000000 120000000
240000000 240000000 240000000
1200000 1200000 1200000
5000000 5000000 5000000
6000000 6000000 6000000
90000000 90000000 90000000
1800000 1800000 1800000
3600000 3600000 3600000
55000 55000 55000
500000 500000 500000
25000 25000 25000
2,967,375,000.00 2,967,375,000.00 2,967,375,000.00

216,000,000.00 216,000,000.00 216,000,000.00

1,223,775,000.00 1,223,775,000.00 1,223,775,000.00
 138,600,000.00 138,600,000.00 138,600,000.00
18,000,000.00 18,000,000.00 18,000,000.00

81,000,000.00 81,000,000.00 81,000,000.00

375,000,000.00 375,000,000.00 375,000,000.00

810,000,000.00 810,000,000.00 810,000,000.00

84,000 84,000 84,000

1,500,000 1,500,000 1,500,000
1,076,200,175.83 1,076,200,175.83 1,076,200,175.83
782,038,794.43 609,846,766.30 437,654,738.17
1,858,238,970.26 1,686,046,942.13 1,513,854,914.00
80,916,000.00 80,916,000.00 80,916,000.00
8,091,600.00 8,091,600.00 8,091,600.00
72,824,400.00 72,824,400.00 72,824,400.00
 Penyusutan

250,000.00
1,250,000.00

200,000.00
60,000.00

400,000.00

49,640,000.00
49,640,000.00
49,640,000.00

750,000.00
1,100,000.00
2,580,000.00
5,000,000.00
7,500,000.00
20,625,000.00
2,915,000.00
8215350
336,800.00
200,000.00
900,000.00
398,800.00
568,750.00
 580,000.00
1,680,000.00
4,800,000.00
175,000.00

125,000.00
50,000.00
50,000.00
820,000.00
400,000.00
900,000.00
420,000.00
125,000.00
60,000.00

14,500,000.00
21,750,000.00
72,500,000.00
13,920,000.00
21,750,000.00
14,500,000.00
14,500,000.00

27,000,000.00
27,000,000.00
1,080,000.00
36,000,000.00
27,000,000.00
120,000,000.00
36,000,000.00
75,000,000.00
27,000,000.00
18,000,000.00
1,440,000.00
563,200.00
3,286,425.00
163,604,240.28
948,748,565
penyusutan
21000000
48500000
175000
35000000
87500
17000000

28750

84000

3667500
1131000
31704
7,700,000
1,117,200
332.5
2,100,000
1,800,000
246.5
119.92
3,240,000
455
290
9,000,000
264200
7500000
1250

1930000
275000
1160000
113500
2100

100000
110000

53000
15000
20000
12000
24000
 18750
87500
60000

651750
651750
15642000

270000
42500
6000
27500
52400
171,696,774
TotalCost(Rp/Tahun)

216,000,000.00
1,223,775,000.00
138,600,000.00
18,000,000.00

81,000,000.00

375,000,000.00
810,000,000.00

84,000.00
1,500,000
2,863,959,000.00
 Tahun5
9,000,000
1000
9000000000

Tahun10
9,000,000
1000
9000000000

Tahun4
9000000000

3,382,622,884
1,259,833,924
8454960
18000000

12816000
7722000
12816000

1500000
3600000
3750000

36000000
165000000
36000000
165000000
36000000
66000000
36000000
42000000
 180000000
42000000
180000000
32400000
120000000
210000000
240000000
120000000
240000000
1200000
5000000
6000000
90000000
1800000
3600000
55000
500000
25000
2,967,375,000.00

216,000,000.00
1,223,775,000.00
138,600,000.00
18,000,000.00

81,000,000.00

375,000,000.00
810,000,000.00

84,000
1,500,000
1,076,200,175.83
1,126,420,850.70
2,202,621,026.53
80,916,000.00
8,091,600.00
72,824,400.00

Tahun9
9000000000
 3,382,622,884
1,259,833,924
8454960
18000000

12816000
7722000
12816000

1500000
3600000
3750000

36000000
165000000
36000000
165000000
36000000
66000000
36000000
42000000
180000000
42000000
180000000
32400000
120000000
210000000
240000000
120000000
240000000
1200000
5000000
6000000
90000000
1800000
3600000
55000
500000
25000
2,967,375,000.00

216,000,000.00
1,223,775,000.00
 138,600,000.00
18,000,000.00

81,000,000.00

375,000,000.00
810,000,000.00

84,000
1,500,000
1,076,200,175.83
265,462,710.04
1,341,662,885.87
80,916,000.00
8,091,600.00
72,824,400.00