DAFTAR PUSTAKA
B. OUTFLOW 1 Biaya Investas
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,531,641 1,761,387 2,025,595 2,329,434 2,678,849
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,731,641 2,961,387 3,225,595 3,529,434 3,878,849
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,598,733 6,021,543 6,687,775 7,246,941 7,889,982
Pajak 25% 1,486,235 1,774,271 2,157,261 2,597,700
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,598,733 7,597,779 8,462,046 10,034,202 10,487,683 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 4,942,557 4,524,706 5,478,812 5,997,783 7,949,101 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 4,191,247 3,631,720 4,162,353 4,312,943 5,410,426
Lanjutan lampiran 6
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,589 2,977 3,424 3,937 3,347 2,845 2,418 2,055 Penjualan Buah Kopi 21,202,301 24,382,646 28,040,043 32,246,050 27,409,142 23,297,771 19,803,105 16,832,640
Nilai sisa 225,000
TOTAL INFLOW 21,202,301 24,382,646 28,040,043 32,246,050 27,409,142 23,297,771 19,803,105 17,057,640
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 3,088,804 3,477,124 3,923,693 4,437,247 3,846,660 3,344,661 2,917,962 2,555,267
Total Biaya Variabel 4,348,804 4,617,124 5,063,693 5,577,247 4,986,660 3,938,661 3,511,962 3,149,267
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 3,080,676 3,542,778 4,074,194 4,685,323 3,982,525 3,385,146 2,877,374 2,445,768
Total biaya Tetap 4,280,676 4,742,778 5,274,194 5,885,323 5,182,525 4,585,146 4,077,374 3,645,768
Total Biaya Operasional 8,629,480 9,359,902 10,337,887 11,462,570 10,169,185 8,523,807 7,589,336 6,795,035 Pajak 25% 3,104,205 3,716,686 4,386,539 5,156,870 4,270,989 3,654,491 3,014,442 2,470,401 TOTAL OUTFLOW 11,823,685 13,076,588 14,724,426 16,619,440 15,160,174 12,178,298 10,603,778 9,265,436 NET BENEFIT 9,378,616 11,306,058 13,315,617 15,626,610 12,248,968 11,119,473 9,199,327 7,792,203 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 6,042,028 6,894,229 7,685,397 8,536,901 6,333,817 5,442,278 4,261,702 3,416,786 PV - (6,833,724) PV + 66,130,579 NPV 59,296,855 5,807,850 Net B/C 9.68 ########## (11,024,971) IRR 37% 7,159,465 21,708,689 PP 3 tahun 1
Lampiran 7 Cashflow usaha perkebunan kopi arabika petani per luasan 1 ha untuk skala usaha 0.5 - 1 ha
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 1,416 1,629 1,873 2,154 2,477
Penjualan Buah Kopi Kg 8,190 11,600,680 13,340,782 15,341,899 17,643,184 20,289,662 Nilai sisa
TOTAL INFLOW 11,600,680 13,340,782 15,341,899 17,643,184 20,289,662
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,916,444 2,128,911 2,373,248 2,654,235 2,977,370
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,996,444 3,208,911 3,633,248 3,914,235 4,237,370
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,685,569 1,938,404 2,229,165 2,563,540 2,948,071
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,885,569 3,138,404 3,429,165 3,763,540 4,148,071
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,882,013 6,347,315 7,062,413 7,677,775 8,385,441
Pajak 25% 1,709,367 2,030,872 2,452,352 2,937,055
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,882,013 8,146,682 9,093,284 10,760,127 11,322,496 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 5,718,667 5,194,100 6,248,615 6,883,057 8,967,166 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 4,849,381 4,169,004 4,747,186 4,949,535 6,103,356
Lanjutan lampiran 7
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,849 3,276 3,768 4,333 3,683 3,131 2,661 2,262 Penjualan Buah Kopi 23,333,111 26,833,078 30,858,039 35,486,745 30,163,734 25,639,174 21,793,297 18,524,303
Nilai sisa 225,000
TOTAL INFLOW 23,333,111 26,833,078 30,858,039 35,486,745 30,163,734 25,639,174 21,793,297 18,749,303
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 3,348,976 3,776,322 4,267,770 4,832,936 4,182,996 3,630,546 3,160,964 2,761,820
Total Biaya Variabel 4,608,976 4,916,322 5,407,770 5,972,936 5,322,996 4,224,546 3,754,964 3,355,820
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 3,390,281 3,898,823 4,483,647 5,156,194 4,382,765 3,725,350 3,166,547 2,691,565
Total biaya Tetap 4,590,281 5,098,823 5,683,647 6,356,194 5,582,765 4,925,350 4,366,547 3,891,565
Total Biaya Operasional 9,199,257 10,015,145 11,091,417 12,329,130 10,905,760 9,149,896 8,121,512 7,247,385 Pajak 25% 3,494,464 4,165,483 4,902,656 5,750,404 4,775,493 4,083,319 3,378,946 2,780,229 TOTAL OUTFLOW 12,783,720 14,180,628 15,994,073 18,079,534 16,401,254 13,233,216 11,500,458 10,027,614 NET BENEFIT 10,549,391 12,652,449 14,863,967 17,407,212 13,762,480 12,405,958 10,292,839 8,721,688 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 6,796,282 7,715,234 8,579,060 9,509,654 7,116,438 6,071,930 4,768,285 3,824,354 PV - (6,175,590) PV + 74,350,317 NPV 68,174,726 5,807,850 Net B/C 12.04 ########## (11,024,971) IRR 40% 8,145,316 24,818,461 PP 2 tahun 1
Lampiran 8 Cashflow usaha perkebunan kopi arabika petani per luasan 1 ha untuk skala usaha > 1 ha
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 990 1,138 1,309 1,505 1,731
Penjualan Buah Kopi Kg 8,190 8,104,361 9,320,016 10,718,018 12,325,721 14,174,579 Nilai sisa
TOTAL INFLOW 8,104,361 9,320,016 10,718,018 12,325,721 14,174,579
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,489,544 1,637,975 1,808,671 2,004,972 2,230,718
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,569,544 2,717,975 3,068,671 3,264,972 3,490,718
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,177,557 1,354,190 1,557,319 1,790,917 2,059,554
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,377,557 2,554,190 2,757,319 2,990,917 3,259,554
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 4,947,100 5,272,165 5,825,990 6,255,889 6,750,272
Pajak 25% 972,963 1,184,007 1,478,458 1,817,077
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 4,947,100 6,335,128 7,009,997 8,364,347 8,567,349 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 3,157,261 2,984,888 3,708,021 3,961,374 5,607,230 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 2,677,331 2,395,797 2,817,051 2,848,583 3,816,470
Lanjutan lampiran 8
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 1,990 2,289 2,632 3,027 2,573 2,187 1,859 1,580 Penjualan Buah Kopi 16,300,766 18,745,880 21,557,763 24,791,427 21,072,713 17,911,806 15,225,035 12,941,280
Nilai sisa 225,000
TOTAL INFLOW 16,300,766 18,745,880 21,557,763 24,791,427 21,072,713 17,911,806 15,225,035 13,166,280
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 2,490,325 2,788,874 3,132,205 3,527,036 3,072,981 2,687,034 2,358,979 2,080,132
Total Biaya Variabel 3,750,325 3,928,874 4,272,205 4,667,036 4,212,981 3,281,034 2,952,979 2,674,132
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 2,368,487 2,723,760 3,132,324 3,602,173 3,061,847 2,602,570 2,212,185 1,880,357
Total biaya Tetap 3,568,487 3,923,760 4,332,324 4,802,173 4,261,847 3,802,570 3,412,185 3,080,357
Total Biaya Operasional 7,318,813 7,852,635 8,604,530 9,469,209 8,474,828 7,083,604 6,365,163 5,754,489 Pajak 25% 2,206,488 2,684,311 3,199,308 3,791,554 3,110,471 2,668,051 2,175,968 1,757,698 TOTAL OUTFLOW 9,615,301 10,536,946 11,803,838 13,260,764 12,305,299 9,751,654 8,541,131 7,512,187 NET BENEFIT 6,685,465 8,208,934 9,753,924 11,530,663 8,767,414 8,160,152 6,683,904 5,654,093 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 4,307,007 5,005,659 5,629,689 6,299,263 4,533,540 3,993,877 3,096,401 2,479,251 PV - (8,347,640) PV + 47,222,588 NPV 38,874,948 5,807,850 Net B/C 5.66 73,375,473 (11,024,971) IRR 29% 4,891,698 14,555,231 PP 4 tahun 1
Lampiran 9 Cashflow sensitivitas penurunan harga jual buah kopi arabika petani per luasan 1 ha untuk skala usaha < 0.5 ha sebesar 14.3%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 1,287 1,480 1,702 1,958 2,251
Penjualan Buah Kopi Kg 7,020 9,035,392 10,390,701 11,949,306 13,741,702 15,802,957 Nilai sisa
TOTAL INFLOW 9,035,392 10,390,701 11,949,306 13,741,702 15,802,957
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,787,093 1,980,157 2,202,180 2,457,507 2,751,134
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,867,093 3,060,157 3,462,180 3,717,507 4,011,134
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,531,641 1,761,387 2,025,595 2,329,434 2,678,849
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,731,641 2,961,387 3,225,595 3,529,434 3,878,849
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,598,733 6,021,543 6,687,775 7,246,941 7,889,982
Pajak 25% 1,116,196 1,348,725 1,667,884 2,034,917
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,598,733 7,227,740 8,036,500 9,544,826 9,924,899 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 3,436,659 3,162,961 3,912,806 4,196,877 5,878,058 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 2,914,257 2,538,726 2,972,629 3,017,930 4,000,805
Lanjutan lampiran 9
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,589 2,977 3,424 3,937 3,347 2,845 2,418 2,055 Penjualan Buah Kopi 18,173,401 20,899,411 24,034,323 27,639,471 23,493,551 19,969,518 16,974,090 14,427,977
Nilai sisa 225,000
TOTAL INFLOW 18,173,401 20,899,411 24,034,323 27,639,471 23,493,551 19,969,518 16,974,090 14,652,977
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 3,088,804 3,477,124 3,923,693 4,437,247 3,846,660 3,344,661 2,917,962 2,555,267
Total Biaya Variabel 4,348,804 4,617,124 5,063,693 5,577,247 4,986,660 3,938,661 3,511,962 3,149,267
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 3,080,676 3,542,778 4,074,194 4,685,323 3,982,525 3,385,146 2,877,374 2,445,768
Total biaya Tetap 4,280,676 4,742,778 5,274,194 5,885,323 5,182,525 4,585,146 4,077,374 3,645,768
Total Biaya Operasional 8,629,480 9,359,902 10,337,887 11,462,570 10,169,185 8,523,807 7,589,336 6,795,035 Pajak 25% 2,457,004 2,972,405 3,530,616 4,172,558 3,434,325 2,943,326 2,409,952 1,956,584 TOTAL OUTFLOW 11,176,484 12,332,307 13,868,503 15,635,128 14,323,509 11,467,133 9,999,288 8,751,620 NET BENEFIT 6,996,917 8,567,104 10,165,820 12,004,343 9,170,041 8,502,385 6,974,802 5,901,357 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 4,507,655 5,224,065 5,867,423 6,558,037 4,741,735 4,161,379 3,231,163 2,587,673 PV - (8,110,714) PV + 49,409,221 NPV 41,298,507 5,807,850 Net B/C 6.09 77,382,281 (11,024,971) IRR 30% 5,158,819 15,444,348 PP 4 tahun 1
Lampiran 10 Cashflow sensitivitas penurunan harga jual buah kopi arabika petani per luasan 1 ha untuk skala usaha 0.5 - 1 ha sebesar 14.3%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 1,416 1,629 1,873 2,154 2,477
Penjualan Buah Kopi Kg 7,020 9,943,440 11,434,956 13,150,199 15,122,729 17,391,139 Nilai sisa
TOTAL INFLOW 9,943,440 11,434,956 13,150,199 15,122,729 17,391,139
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,916,444 2,128,911 2,373,248 2,654,235 2,977,370
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,996,444 3,208,911 3,633,248 3,914,235 4,237,370
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,685,569 1,938,404 2,229,165 2,563,540 2,948,071
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,885,569 3,138,404 3,429,165 3,763,540 4,148,071
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,882,013 6,347,315 7,062,413 7,677,775 8,385,441
Pajak 25% 1,302,139 1,562,560 1,913,794 2,317,713
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,882,013 7,739,454 8,624,972 10,221,568 10,703,153 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 4,061,427 3,695,502 4,525,227 4,901,161 6,687,985 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 3,444,055 2,966,166 3,437,897 3,524,374 4,552,069
Lanjutan lampiran 10
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,849 3,276 3,768 4,333 3,683 3,131 2,661 2,262 Penjualan Buah Kopi 19,999,810 22,999,781 26,449,748 30,417,210 25,854,629 21,976,434 18,679,969 15,877,974
Nilai sisa 225,000
TOTAL INFLOW 19,999,810 22,999,781 26,449,748 30,417,210 25,854,629 21,976,434 18,679,969 16,102,974
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 3,348,976 3,776,322 4,267,770 4,832,936 4,182,996 3,630,546 3,160,964 2,761,820
Total Biaya Variabel 4,608,976 4,916,322 5,407,770 5,972,936 5,322,996 4,224,546 3,754,964 3,355,820
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 3,390,281 3,898,823 4,483,647 5,156,194 4,382,765 3,725,350 3,166,547 2,691,565
Total biaya Tetap 4,590,281 5,098,823 5,683,647 6,356,194 5,582,765 4,925,350 4,366,547 3,891,565
Total Biaya Operasional 9,199,257 10,015,145 11,091,417 12,329,130 10,905,760 9,149,896 8,121,512 7,247,385 Pajak 25% 2,782,220 3,346,403 3,960,713 4,667,170 3,854,744 3,300,683 2,713,705 2,214,775 TOTAL OUTFLOW 12,071,476 13,361,548 15,052,130 16,996,300 15,480,505 12,450,579 10,835,217 9,462,160 NET BENEFIT 7,928,333 9,638,233 11,397,618 13,420,911 10,374,124 9,525,855 7,844,752 6,640,814 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 5,107,706 5,877,219 6,578,382 7,331,916 5,364,354 4,662,303 3,634,178 2,911,916 PV - (7,580,916) PV + 55,948,479 NPV 48,367,563 5,807,850 Net B/C 7.38 89,154,093 (11,024,971) IRR 33% 5,943,606 17,924,560 PP 4 tahun 1
Lampiran 11 Cashflow sensitivitas penurunan harga jual buah kopi arabika petani per luasan 1 ha untuk skala usaha > 1 ha sebesar 14.3%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 990 1,138 1,309 1,505 1,731
Penjualan Buah Kopi Kg 7,020 6,946,596 7,988,585 9,186,873 10,564,903 12,149,639 Nilai sisa
TOTAL INFLOW 6,946,596 7,988,585 9,186,873 10,564,903 12,149,639
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,489,544 1,637,975 1,808,671 2,004,972 2,230,718
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,569,544 2,717,975 3,068,671 3,264,972 3,490,718
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,177,557 1,354,190 1,557,319 1,790,917 2,059,554
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,377,557 2,554,190 2,757,319 2,990,917 3,259,554
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 4,947,100 5,272,165 5,825,990 6,255,889 6,750,272
Pajak 25% 688,469 856,839 1,102,215 1,384,397
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 4,947,100 6,050,634 6,682,829 7,988,104 8,134,669 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 1,999,495 1,937,951 2,504,043 2,576,800 4,014,970 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 1,695,555 1,555,481 1,902,367 1,852,950 2,732,724
Lanjutan lampiran 11
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 1,990 2,289 2,632 3,027 2,573 2,187 1,859 1,580 Penjualan Buah Kopi 13,972,085 16,067,898 18,478,082 21,249,795 18,062,325 15,352,977 13,050,030 11,092,526
Nilai sisa 225,000
TOTAL INFLOW 13,972,085 16,067,898 18,478,082 21,249,795 18,062,325 15,352,977 13,050,030 11,317,526
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 2,490,325 2,788,874 3,132,205 3,527,036 3,072,981 2,687,034 2,358,979 2,080,132
Total Biaya Variabel 3,750,325 3,928,874 4,272,205 4,667,036 4,212,981 3,281,034 2,952,979 2,674,132
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 2,368,487 2,723,760 3,132,324 3,602,173 3,061,847 2,602,570 2,212,185 1,880,357
Total biaya Tetap 3,568,487 3,923,760 4,332,324 4,802,173 4,261,847 3,802,570 3,412,185 3,080,357
Total Biaya Operasional 7,318,813 7,852,635 8,604,530 9,469,209 8,474,828 7,083,604 6,365,163 5,754,489 Pajak 25% 1,708,907 2,112,093 2,541,257 3,034,795 2,467,226 2,121,292 1,711,223 1,362,665 TOTAL OUTFLOW 9,117,720 9,964,728 11,145,787 12,504,005 11,662,054 9,204,896 8,076,387 7,117,154 NET BENEFIT 4,854,365 6,103,170 7,332,295 8,745,790 6,400,271 6,148,081 4,973,644 4,200,372 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 3,127,350 3,721,602 4,231,993 4,777,872 3,309,515 3,009,096 2,304,102 1,841,812 PV - (9,329,416) PV + 34,366,863 NPV 25,037,447 5,807,850 Net B/C 3.68 50,303,397 (11,024,971) IRR 22% 3,353,560 9,739,077 PP 6 tahun 2
Lampiran 12 Cashflow sensitivitas penurunan produksi buah kopi arabika petani per luasan 1 ha untuk skala usaha < 0.5 ha sebesar 5%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 1,287 1,416 1,557 1,713 1,884
Penjualan Buah Kopi Kg 8,190 10,541,291 11,595,420 12,754,962 14,030,458 15,433,504 Nilai sisa
TOTAL INFLOW 10,541,291 11,595,420 12,754,962 14,030,458 15,433,504
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,787,093 1,915,802 2,057,382 2,213,121 2,384,433
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,867,093 2,995,802 3,317,382 3,473,121 3,644,433
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,531,641 1,684,805 1,853,285 2,038,614 2,242,475
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,731,641 2,884,805 3,053,285 3,238,614 3,442,475
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,598,733 5,880,607 6,370,667 6,711,734 7,086,908
Pajak 25% 1,389,703 1,557,074 1,790,681 2,047,649
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,598,733 7,360,310 7,927,741 9,132,415 9,134,557 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 4,942,557 4,235,110 4,827,221 4,898,043 6,298,947 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 4,191,247 3,399,278 3,667,327 3,522,132 4,287,276
Lanjutan lampiran 12
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,073 2,280 2,508 2,759 2,345 1,993 1,694 1,440 Penjualan Buah Kopi 16,976,854 18,674,540 20,541,994 22,596,193 19,206,764 16,325,750 13,876,887 11,795,354
Nilai sisa 225,000
TOTAL INFLOW 16,976,854 18,674,540 20,541,994 22,596,193 19,206,764 16,325,750 13,876,887 12,020,354
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 2,572,876 2,780,164 3,008,180 3,258,998 2,845,148 2,493,376 2,194,370 1,940,214
Total Biaya Variabel 3,832,876 3,920,164 4,148,180 4,398,998 3,985,148 3,087,376 2,788,370 2,534,214
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 2,466,722 2,713,395 2,984,734 3,283,208 2,790,726 2,372,117 2,016,300 1,713,855
Total biaya Tetap 3,666,722 3,913,395 4,184,734 4,483,208 3,990,726 3,572,117 3,216,300 2,913,855
Total Biaya Operasional 7,499,598 7,833,558 8,332,914 8,882,206 7,975,875 6,659,493 6,004,669 5,448,069 Pajak 25% 2,330,314 2,671,245 3,013,270 3,389,497 2,768,722 2,377,564 1,929,054 1,547,821 TOTAL OUTFLOW 9,919,912 10,504,804 11,346,184 12,271,702 11,464,597 9,037,057 7,933,724 6,995,890 NET BENEFIT 7,056,942 8,169,736 9,195,810 10,324,491 7,742,167 7,288,692 5,943,163 5,024,464 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 4,546,326 4,981,757 5,307,561 5,640,325 4,003,396 3,567,353 2,753,244 2,203,166 PV - (6,833,724) PV + 47,879,139 NPV 41,045,415 5,807,850 Net B/C 7.01 74,459,493 (11,024,971) IRR 33% 4,963,966 19,067,260 PP 3 tahun 1
Lampiran 13 Cashflow sensitivitas penurunan produksi buah kopi arabika petani per luasan 1 ha untuk skala usaha 0.5-1 ha sebesar 5%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 1,416 1,558 1,714 1,885 2,074
Penjualan Buah Kopi Kg 8,190 11,600,680 12,760,748 14,036,823 15,440,505 16,984,556 Nilai sisa
TOTAL INFLOW 11,600,680 12,760,748 14,036,823 15,440,505 16,984,556
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,916,444 2,058,089 2,213,898 2,385,288 2,573,816
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,996,444 3,138,089 3,473,898 3,645,288 3,833,816
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,685,569 1,854,126 2,039,538 2,243,492 2,467,841
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,885,569 3,054,126 3,239,538 3,443,492 3,667,841
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 5,882,013 6,192,215 6,713,436 7,088,780 7,501,658
Pajak 25% 1,603,133 1,791,847 2,048,931 2,331,724
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 5,882,013 7,885,348 8,505,283 9,767,711 9,833,382 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 5,718,667 4,875,400 5,531,540 5,672,794 7,151,173 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 4,849,381 3,913,202 4,202,411 4,079,247 4,867,330
Lanjutan lampiran 13
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 2,281 2,509 2,760 3,036 2,581 2,194 1,865 1,585 Penjualan Buah Kopi 18,683,011 20,551,312 22,606,443 24,867,088 21,137,025 17,966,471 15,271,500 12,980,775
Nilai sisa 225,000
TOTAL INFLOW 18,683,011 20,551,312 22,606,443 24,867,088 21,137,025 17,966,471 15,271,500 13,205,775
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 2,781,198 3,009,318 3,260,250 3,536,274 3,080,833 2,693,708 2,364,652 2,084,954
Total Biaya Variabel 4,041,198 4,149,318 4,400,250 4,676,274 4,220,833 3,287,708 2,958,652 2,678,954
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 2,714,626 2,986,088 3,284,697 3,613,167 3,071,192 2,610,513 2,218,936 1,886,096
Total biaya Tetap 3,914,626 4,186,088 4,484,697 4,813,167 4,271,192 3,810,513 3,418,936 3,086,096
Total Biaya Operasional 7,955,823 8,335,406 8,884,946 9,489,441 8,492,025 7,098,221 6,377,588 5,765,050 Pajak 25% 2,642,797 3,014,977 3,391,374 3,805,412 3,122,250 2,678,062 2,184,478 1,764,931 TOTAL OUTFLOW 10,688,620 11,350,382 12,276,321 13,294,853 12,334,275 9,776,284 8,562,066 7,529,981 NET BENEFIT 7,994,391 9,200,930 10,330,123 11,572,235 8,802,750 8,190,187 6,709,434 5,675,794 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 5,150,262 5,610,560 5,962,254 6,321,974 4,551,812 4,008,578 3,108,228 2,488,766 PV - (6,175,590) PV + 54,264,625 NPV 48,089,035 5,807,850 Net B/C 8.79 85,937,568 (11,024,971) IRR 36% 5,729,171 21,911,571 PP 3 tahun 1
Lampiran 14 Cashflow sensitivitas penurunan produksi buah kopi arabika petani per luasan 1 ha untuk skala usaha > 1 ha sebesar 5%
Uraian Satuan Harga satuan Tahun
0 1 2 3 4 5 6 7
A. INFLOW Kg 990 1,088 1,197 1,317 1,449
Penjualan Buah Kopi Kg 8,190 8,104,361 8,914,798 9,806,277 10,786,905 11,865,596 Nilai sisa
TOTAL INFLOW 8,104,361 8,914,798 9,806,277 10,786,905 11,865,596
B. OUTFLOW 1. Biaya Investasi a ) Persiapan Lahan
Pembersihan lahan Borongan 300 928,125 Pembuatan lubang tanam Borongan 1,000 618,750
Penanaman Borongan 500 309,375 92,850
b ) Peralatan dan bahan
Cangkul Unit 80,000 80,000 80,000
Golok Unit 35,000 35,000 35,000
Garpu Unit 65,000 65,000 65,000
Congkrang Unit 30,000 30,000 30,000
Gunting stek Unit 60,000 60,000 60,000
Handsprayer Unit 450,000 450,000 450,000
Bibit pohon kopi arabika Pohon 2,000 1,237,500 371,250
Total Biaya Investasi 3,813,750 464,100 90,000 630,000
2. Biaya Variabel
Herbisida Botol 60,000 480,000 480,000 480,000 480,000 360,000 360,000 360,000 Pemupukan Karung 6,000 450,000 600,000 600,000 600,000 600,000 900,000 900,000 900,000 Tenaga kerja luar keluarga 500,000 500,000 1,489,544 1,588,498 1,697,348 1,817,082 1,948,791
Total Biaya Variabel 450,000 1,580,000 1,580,000 2,569,544 2,668,498 2,957,348 3,077,082 3,208,791
3. Biaya Tetap
Tenaga kerja dalam keluarga Rp 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) Rp 1,190 1,177,557 1,295,312 1,424,844 1,567,328 1,724,061
Total biaya Tetap 1,200,000 1,200,000 1,200,000 2,377,557 2,495,312 2,624,844 2,767,328 2,924,061
Total Biaya Operasional 1,650,000 2,780,000 2,780,000 4,947,100 5,163,810 5,582,191 5,844,411 6,132,852
Pajak 25% 898,747 1,017,021 1,196,624 1,394,186
TOTAL OUTFLOW 5,463,750 3,244,100 2,780,000 4,947,100 6,152,557 6,599,213 7,671,034 7,527,038 NET BENEFIT (5,463,750) (3,244,100) (2,780,000) 3,157,261 2,762,240 3,207,064 3,115,871 4,338,558 DISCOUNT FACTOR 5.65% 0.947 0.896 0.848 0.803 0.760 0.719 0.681 PV/TAHUN (5,463,750) (3,070,611) (2,490,610) 2,677,331 2,217,091 2,436,465 2,240,590 2,952,969
Lanjutan lampiran 14
Uraian Tahun
8 9 10 11 12 13 14 15 A. INFLOW 1,594 1,753 1,928 2,121 1,803 1,533 1,303 1,107 Penjualan Buah Kopi 13,052,155 14,357,371 15,793,108 17,372,418 14,766,556 12,551,572 10,668,837 9,068,511
Nilai sisa 225,000
TOTAL INFLOW 13,052,155 14,357,371 15,793,108 17,372,418 14,766,556 12,551,572 10,668,837 9,293,511
B. OUTFLOW 1. Biaya Investasi b ) Peralatan dan bahan
Cangkul 80,000 Golok 35,000 Garpu 65,000 Congkrang 30,000 30,000 Gunting stek 60,000 60,000 Handsprayer 450,000
Bibit pohon kopi arabika
Total Biaya Investasi 90,000 720,000
2. Biaya Variabel
Herbisida 360,000 240,000 240,000 240,000 240,000 144,000 144,000 144,000 Pemupukan 900,000 900,000 900,000 900,000 900,000 450,000 450,000 450,000 Tenaga kerja luar keluarga 2,093,670 2,253,037 2,428,340 2,621,174 2,302,998 2,032,549 1,802,666 1,607,266
Total Biaya Variabel 3,353,670 3,393,037 3,568,340 3,761,174 3,442,998 2,626,549 2,396,666 2,201,266
3. Biaya Tetap
Tenaga kerja dalam keluarga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Sewa lahan (17%) 1,896,467 2,086,114 2,294,725 2,524,198 2,145,568 1,823,733 1,550,173 1,317,647
Total biaya Tetap 3,096,467 3,286,114 3,494,725 3,724,198 3,345,568 3,023,733 2,750,173 2,517,647
Total Biaya Operasional 6,450,137 6,679,150 7,063,065 7,485,372 6,788,566 5,650,281 5,146,839 4,718,913 Pajak 25% 1,611,505 1,880,555 2,143,511 2,432,762 1,955,497 1,686,323 1,341,499 1,048,399 TOTAL OUTFLOW 8,151,641 8,559,705 9,206,576 9,918,134 9,464,064 7,336,604 6,488,338 5,767,313 NET BENEFIT 4,900,514 5,797,665 6,586,532 7,454,285 5,302,492 5,214,968 4,180,498 3,526,198 DISCOUNT FACTOR 5.65% 0.644 0.610 0.577 0.546 0.517 0.489 0.463 0.438 PV/TAHUN 3,157,080 3,535,311 3,801,559 4,072,316 2,741,865 2,552,397 1,936,667 1,546,195 PV - (8,347,640) PV + 33,190,505 NPV 24,842,865 5,807,850 Net B/C 3.98 48,056,298 (11,024,971) IRR 24% 3,203,753 12,524,446 PP 5 tahun 2
Lampiran 15 Foto dokumentasi
Gambar 1 Biji kopi gabah kering Gambar 2 Biji kopi beras
Gambar 5 Pohon pinus sebagai penaung tanaman Gambar 6 Cabang tanaman kopi yang harus di pangkas kopi arabika petani anggota koperasi
Gambar 7 Buah kopi yang belum matang Gambar 8 Buah kopi yang layak untuk dipanen karena kopi arabika dilakukan dengan cara petik buah merah