BAB IX RENCANA KEUANGAN

BAB IX RENCANA KEUANGAN. ASUMSI: 1. Jumlah member, jasa pengetilcan, jasa print, jasa persewaan komputer, jasa foto kopi dan jasa lainnya serta kafetaria meningkat sebesar 3% setiap bulannya. 2. Harga raember ' Silver' per bulan sebesar Rp. 35.000,- untuk fasilitas peminjainan senilai Rp. 50.000,- sedangkan harga untuk member 'Gold' sebesar Rp. 75.000,- untuk fasilitas peminjaman senilai Rp. 100.000,3. Semua harga meningkat sebesar 15 % per tahun. 4. Harga Pokok Penjualan sebesar 70 % dari total pendapatan kafetai a. 5. Biaya - biaya meningkat sebesar 1C % per tahun, termasuk biaya gaji. 6. Biaya utilitas adalah biaya air, listrik dan telepon. 7. Biaya promosi adalah biaya iklan di media cetak, media elektronik dan brosur. 8. THR diberikan di akhir tahun sebesar satu kali gaji. 9. Biayp pra operasional termasuk : a.. Renovasi. Rp 20.000.000. b.. Promosi. Rp 5.000.000. c.. Perizinan. Rp 5.000.000. d.. PapanNama. Rp 1.000.000. e.. Peralatan perpustakaan. Rp. 400.000. f.. Peralatan kafe. Rp. 250.000. g.. Lain-lain. Rp 1.000.000. Total. Rp 32.650.000. 10. Persediaan awal adalah sama dengan persediaan pra operasional. 11. Biaya Depresiasi menggunakan metode Straight Line. 12. Bunga bank sebesar 12% (Bank Mandiri), diambil untuk ditambahkan pada kas setiap bulannya. 13. Pajak atas ounga sebesar 20%.. 35.

36. 14. Tarif pajak penghasilan sesuai dengan Ketentuan Umum Perpajakan UU no 16 tahun 2001/2002, yaitu: a. 0 - Rp 50.000.000 sebesar 10% b. Rp 50.000.001 - Rp 100.000.000 sebesar 15% c. Lebih dari Rp 100.000.000 sebesar 30% 15. Pajak yang terutang dibayarkan setiap bulan Maret tahun beiikutnya. 16. Discount Factor sebesar 15% didapat dari bunga bank ditambah dengan resiko usaha..



Penambahan Inventaris. Tahun kedua Tahun ketiga. Inventaris Keterangan Harga Buku, Majalah, CD program Rp 6,000,000 Buku, Majalah, CD program Rp 9,000,000. Rp Rp. Total 6,000,000 9,000,000. Depresiasi Biaya/tahun Tahun 4 Rp 1,500,000 4 Rp 2,250,000. 'vj.



40. ^anjutan persediaan barang pi aoperas/onz1. Jenis Barang Tea "Sariwangi" Kopi "Nescafe" Tea botol Max Creamer Selai (coklat. Strawberry, nanas) Total. Qty 5 5 10 2 6. Satuan pak pak krat pak botol. Harga Satuan 10,850 3,750 22,500 11,975 10,500. Totai 54,250 18,750 225,000 23,950 63,000 2,204,800.



42. Daftar menu Makanan Roti bakar ( coklat, strawberry, nanas) Roti bakar ( keju) Pisang bakar Burger Sandwich Kentang goreng Nasi goreng. Rp Rp Rp Rp Rp Rp Rp. 2,500 3,500 2,000 7,500 8,500 4,500 5,000. Minuman Vhe botol Soft drink Jus apel Jus alpukat Jus durian Jus jeruk Jus melon Jus nanas Jus semangka Jus sirsat Jus tomat Aqua The manis hangat Kopi Kopi susu. Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp. 2,000 2,500 3,000 3,500 4,500 3,000 3,000 3,000 3,000 3,000 3,000 1,000 1,500 2,000 3,000.

Cashflow Praoperastonal (dalam Rupiah). URAIAN. Januari. Febuari. Maret. April. Mei. Junl. Juli. Agustus. September. Oktober. Nopi;mber. Desember. Total. Kas Masuk Modal disetor. 350,000,000. 350,000,000. Jurnlah kas masuk. 350,000,000. 350,000,000. 100,000,000. 100.000,000. Kas Koluar Sewa dibayar dl muka Renovasi Perlengkapan Persediaan cafe praopetasional. 20,000,000. 20,000,i:00. 157,545,900. 157,545.000. 2,204,800. 2.201.1300. 40,000,000. 40.000.000. Biaya prornosi. 5,CJO,000. 5.000,000. Biaya perijinan. 5,000,000. 5,000,000. Papan narna. 1,000,000. 1,000,000. Biaya peralatan perpustakaam. 400,000. 400.000. Biaya peralatan kafe. 250,000. 250,000. 1,000,000. 1,000,000. ;i32.400,700. 332,400,700. 17,599,300. 17,599,:;,00. Buku, majalah, CD program. Biaya Iain-Iain Tolal kas keluar Saldo awal Saldo akhir.

Neraca Pra-Operasional. AKTIVA. PASSIVA. Aktiva Lancar Kas Persediaan praoperasional Sewa dibayar di muka. Hutang lancar Rp 17,599,300 Hutang pajak Rp 2,204,800 Rp 100,000,000. Aktiva Tetap Perlengkapan Buku, majalah, CD program. Rp 157,545,900 Modal Rp 40,000,000. Aktiva Lain-Lain Biaya pra operasional. Rp. Total Aktiva. Rp 350,000,000 Total Passiva. Rp. Rp 350,000,000. 32,650,000 Rp 350,000,000.

45. Asumsi Pendapatan Tahun Pertama (dalam ruoiah) Januari. Maret. Februari. April. Mei. Juni. Member Perpustakaan Jumlah member silver Harga member Total Jumlah member gold Harga member Total. 210. 21C. 22:. 3f,000. 35,000. 35,000. 35,000. 35,000. 35.000. 7,350,000. 7,570,500. 7,797,615. 8,031,543. 8,272,490. 8,520,664. 90. 93. 229 j. 9e. 9£. 236. 101. 243. 104. 75,000. 75,000. 75,000. 75,000. 75,000. 75.000. 6,750,000. 6,952,500. 7,161,0.75. 7,375.907. 7,597,184. 7,825,100. 3377. 3478. Jasa Penaetikan Jumlah pengetikan (lembar). 3,000. Harga tiap lembar. 1,500. 1,500. 1,500. 1,500. 1,500. 1,500. 4,500,000. 4,635,000. 4,774.050. 4,917,272. 5.064,790. 5,216,733. Total. 3090. 3183. 3278. Jasa Print dan Scan Jumlah print biasa (len oat) Harga tiap lembar Total Jumlah print wama (lembar) Harga tiap lembar Total Jumlah scan (lembar) Harga tiap lembar Total. 1,500. 1545. 1591. 1639. 1688. 1739. 600. 600. 600. 600. 600. 600. 900,000. 927,000. 954,810. 983,454. 1,012,958. 1,043,347. 500. 515. 530. 546. 563. 580. 2,000. 2,000. 2,000. 2,000. 2,000. 2.000. 1,000,000. 1,030,000. 1,060,900. 1,092,727. 1,125,509. 1,159,274. 106. 109. 113. 116. 100. 103. 1,000. 1.000. 1,000. 1,000. 1,000. 1.000. 100,000. 103,000. 106.090. 109,273. 112,551. 115,927. Jasa Penvewaan KomDuter 1,200. Harga tiap jam. 4,000. 4,000. 4.000. 4,000. 4,000. 4.000. 4,800,000. 4,944,000. 5,092,320. 5,245,090. 5,402,442. 5,564,516. Total Jumlah pemakai non internet (jam) Harga tiap jam Total. 750. 1236. 1273. Jumlah pemakai internet (jam). 773. 796. 1311. 820. 1351. 844. 1391. 869. 2,500. 2,500. 2,500. 2,500. 2,500. 2,500. 1,875,000. 1,931,250. 1,989,188. 2,048,863. 2,110,329. 2,173,639. 2,500. 2575. 2652. 2732. 2814. 2898. Jasa Fotokopi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total. 100. 100. 100. 100. 100. 100. 250,000. 257,500. 265,225. 273,182. 281,377. 289,819. 20. 21. 21. 22. 23. 23. 10,000. 10,000. 10,000. 10,000. 10,000. 10,000. 200,000. 206,000. 212,180. 218,545. 225,102. 231,855. 50. 52. 53. 55. 56. 56. 4,000. 4,000. 4,000. 4,000. 4,000. 4,000. 200,000. 206,000. 212,180. 218,545. 225,102. 231,855. Kafetaria Jumlah pengunjung Rata-rata pembelian Total Total Pendapatan. 500. 515. 530. 546. 563. 580. 7,500. 7,500. 7,500. 7,500. 7,500. 7,500. 3,750,000. 3,862,500. 3,978,375. 4,097,726. 4,220,658. 4,347,278. 32,625,250 |. 33,604,008. 34,612,128. 35,650,492. 36,720,006. 31,675,000.

46. Lanjutan asumsi pendapatan tahun pertama Juli. Agustus. Jumlah member silver. September. Oktober. Nopember. Desember. •. Member Peroustakaan 251. 258. 266. 274. 282. 291. 35,000. 35,000. 35,000. 35,000. 35,000. 35,000. 8,776,284. 9.039,573. 9,310,760. 9,590,083. 9,877,785. 10,174,119. 107. 111. 114. 117. 121. 125. 75,000. 75,000. 75,000. 75,000. 75,000. 75,000. 8,059,853. 8,301,649. 8,550,698. 8,807,219. 9,071,436. 9,343,579. Jumlah pengetikan ( lembar). 3,582. 3,690. 3,800. 3,914. 4,032. 4,153. Harga tiap lembar. 1,500. 1,500. 1,500. 1,500. 1,500. 1,500. 5,373,235. 5,534,432. 5,700,465. 5,871,479. 6,047,624. 6,229,052. 1,791. 1,845. 1,900. 1,957. 2,016. 2,076. 600. 600. 600. 600. 600. 60C. 1.074,647. 1,106,886. 1,140,093. 1,174,296. 1,209,525. 1,245,810. Harga member Total Jumlah member gold H?rga member Total Jasa Penqetikan. Total Jasa Print dan Scan Jumlah print biasa (lembar) M. 3rga tiap lembar Total. Jumlah print warna (lembar) Harga tiap lembar Total Jumlah scan (lembar) Harga tiap lembar Total. 597. 615. 633. 652. 672. 692. 2,000. 2,000. 2,000. 2,000. 2,000. 2,000. 1,194,052. 1,229,874. 1,266,770. 1,304,773. 1,343,916. 1,384,234. 119. 123. 127. 130. 134. 138. 1,000. 1,000. 1,000. 1,000. 1,000. 1,000. 119,405. 122,987. 126,677. 130,477. 134,392. 138,423. Jasa Penvewaan Komputer Jumlah pemakai internet (jam). 1,433. 1,476. 1,520. 1,556. 1.613. 1,661. Harga tiap jam. 4.000. 4,000. 4,000. 4,000. 4,000. 4.000. 5,731,451. 5,903,395. 6,080,496. 6,262,911. 6,450,799. 6,644,323. Total Jumlah pemakai non internet (jam) Harga tiap jam Total. 896. 922. 950. 979. 1,008. 1,038. 2,500. 2,500. 2,500. 2,500. 2,500. 2,500. 2,238,848. 2,306,013. 2,375,194. 2,446,450. 2,519,843. 2,595,439. 2,985. 3,075. 3,167. 3,262. 3,360. 3,461. Jasa Fotokooi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total. 100. 100. 100. 100. 100. 100. 298,513. 307,468. 316,693. 326,193. 335,979. 346,058. 24. 25. 25. 26. 27. 28. 10,000. 10,000. 10,000. 10,000. 10,000. 10,000. 238,810. 245,975. 253,354. 260,955. 268,783. 276,847. 60. 61. 63. 65. 67. 69. 4,000. 4,000. 4,000. 4,000. 4,000. 4,000. 238,810. 245,975. 253,354. 260,955. 268,783. 276,847. 597. 615. 633. 652. 672. 692. Kafetaria Jumlah pengunjung Rata-rata pembelian Total Total Pendapatan. 7,500. 7,500. 7.500. 7,500. 7.500. 7,500. 4,477,696. 4,612,027. 4,750,388. 4,892,899. 5,039,686. 5,190,877. 37,821,606. 38,956,255. 40,124,942. 41,328,691. 42,568,551. 43,845,608.

Asumsi Persediaan Bahan Baku Tahun Pertama (dalam Rupiah ) Uraian. Januari. Februari. Persediaan awal Pembelian HPP. 2,204,800. 2,229,800. 2,226,050. 2,241,188. 2,222,773. 2,218,318. 2,225,224. 2,240.837. 2,242,418. 2,242,146. 2,242.117. ,- ^33.336. 2,650,000. 2,700,000. 2,800,000. 2,850,000. 2,950,000. 3,050,000. 3,150.000. 3,230,000. 3,325,000. 3,425,000. 3,525.000. 3.650.000. 2,625,000. 2,703,750. 2,784,863. 2,868,408. 2,954,461. 3,043,094. 3,134,387. 3,228,419. 3.325,271. 3,425,030. 3,527,780. 3.633,614. Persediaan akhir. 2,229,800. 2,226,050. 2,241,188. 2,222,779. 2,218,318. 2,225,224. 2,240,837. 2,242,418. 2,242,146. 2,242,117. 2,239.336. 2 255,722. Ma ret. April. Mei. Juni. Julr. Agustus. September. Oktober. Nopembet. Dcpember. -u -J.

Aliran Kas Tahun Pertama (dalam rupiah) Uraian. Januari. Febuari. Mei. April. Ma ret. Juli. Juni. Agustus. Sentember. Nopember. Oktober. sem j e r. liran Kas Masuk 33,604,008. 34,612,128. 35,650,492. 36,720.006. 37,821.606. 38.956,255. 40,124,942. 41,328.691. 42,568,551. 84' 60C. -. -. 220,000. 310.000. 410,000. 520.000. 640,000. 770,000. 910,000. 1,060.000. 1 230,000. 400 000. 31,675,000. 32,625,250. 33,824,008. 34,922,128. 36,060,492. 37,240,006. 38,461,606. 39.726,255. 41.034,942. 42,388,691. 43,798,551. ?4< 608. embelian bahan baku kafetaria. 2,650,000. 2,700,000. 2,800,000. 2,850,000. 2,950.000. 3,050.000. 3,150,000. 3,230,000. 3.325.000. 3,425,000. 3,525,000. t R5f oor. embelian kertas, CD, disket, tinta. 1,250,000. 1,287,500. 1,326,125. 1,365,909. 1,406,886. 1,449.093. 1,492.565. 1.537,342. 1.583 463. 1,630.966. 1,679,895. 16,210,000. 16,210,000. 16,210,000. 16,210,000. 16,210,000. 16,210,000. 16,210,000. 16 210,000. 16.210,000. 16,210,000. 16,210.000. iaya utllitas. 2,500,000. 2,500,000. 2,500,000. 2,500,000. 2,500,000. 2,500,000. 2,500,000. 2.500,000. 2,500,000. 2600.000. 2,500,000. 1 500.000. iaya internet. 1,500,000. 1,500,000. 1,500,000. 1,500,000. 1,500,000. 1,500,000. 1,500,000. 1.500,000. 1.500,000. 1,500.000. 1,500,000. t 500.000. iaya peralatan perpustakaan. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200,000. 200.000. iaya peralatan kafetaria. 100,000. 100,000. 100,000. 100,000. 100,000. 100,000. 100,000. 100,000. 100,000. 100000. 100.000. 100 000. iaya Iain-Iain. 200,000. 200,000. 200,000. 200.000. 200,000. 200,000. 200,000. 200,000. 200,000. 200.000. 200.000. 200 000. -. 22,000,000. 9,000,000. 10,000 000. 11,000,000. 12,000,000. 13,000,000. 14,000,000. 15,000,000. 17.000,000. 17,000,000. 1 000,000. -. -. -. -. -. -. -. -. 44,000. 62,000. 82,000. 104,000. 128.000. 154.000. 182,000. 212.000. 246.000. 280 000. 24,610,000. 46,697,500. 33,880,125. 34,987.909. 36,148,886. 37,313.093. 38,480,565. 39.631.342. 40 900 153. 4"> 977.966. 43,160.895. 45 580 292. aldo Awal. 17,599,300. 24,664,300. 10,592,050. 10,535,933. 10,470,151. 10,381,757. 10.308,671. 10,289,712. 10,384.624. 10.619.104. 10,029.828. 10 6 6 7 ^ 8 4. aldo Akhir. 24,664,300. 10,592,050. 10,535,933. 10,470,151. 10,381,757. 10,308,671. 10,289,712. 10,384,624. 10619,104. 10,020.828. 10,667,484. 10,332r?99. endapatan unga bank umlah kas masuk. 31,675,000. 32,625,250. liran Kas Keluar. iaya gaji karyawan HR. etor bank ajak ajak bunga. umlah kas keluar. 16 210.000 I6.2l0.000.

Laba Rugi Tahun Pertama (dalam Rupiah). URAIAN. TAHUN 1. Pendapatan HPP kafetaria Laba Kotor. 449,532,536 37,254,078 412,278,459. Biaya-biaya : Biaya kertas, CD, disket, tinta Biaya gaji karyawan THR Biaya utilitas Biaya internet Biaya peralatan perpustakaan Biaya peralatan kafetaria Biaya Iain-Iain Biaya sewa Biaya Pra Operasional Biaya Penyusutan. 17,740,037 194,520,000 16,210,000 30,000,000 18,000,000 2,400,000 1,200,000 2,400,000 33,333,333 32,650,000 42,252,630. Total Biaya. 390,706,000. Laba sebelum pajak Pajak. 21,572,459 2,157,246. Laba sesudah pajak Bunga bank Pajak bunga. 19,415,213 7,470,000 1,494,000. Laba bersih. 25,391,213.

Neraca Tahun Pertama PASSIVA. AKTIVA Aktiva Lancar Kas Bank Persediaan bahan baku Sewadibayardimuka. Rp Rp Rp Rp. Hutang Lancar 10,332,799 Hutang pajak 143,000,000 2,255,722 66,666,667. Aktiva Tetap Perlengkapan Ak peny.perlengkapan Buku, majalah, CD Ak.peny.buku, majalah, CD. Rp Rp Rp Rp. Total Aktiva. Rp. Rp. 2,157,246. Modal dan Laba Rugi 157,545,900 Modal disetor (32,252,630) 40,000,000 Laba tahun berjalan (10,000,000). Rp Rp Rp. 350,000,000 25,391,213. 377,548,459 Total Passiva. Rp. 377,548,459. —-.

5!. Asumsi Pendapatan Tahun Kedua (dalam rupiah) Januari. Febiuari. Maret. April. Mei. Juni. Member Perpustakaan Jumlah member silver. 299. 308. 318. 327. 337. 347. 40,250. 40,250. 40,250. 40,250. 40,250. 40,250. 12,051,244. 12,412,781. 12,785,165. 13,168,720. 13,563,781. 13,970,695. 12S. 132. 136. 140. 144. 149. 86,250. 86,250. 86,250. 86,250. 86,250. 86,250. 11,067,469. 11,399,493. 11,741,478. 12,093,722. 12,456,534. 12,830,230. Jumlah pengetikan (lembar). 4,277. 4,406. 4,538. 4,674. 4,814. 4,959. Harga tiap lembar. 1,725. 1,725. 1,725. 1,725. 1,725. 1,725. 7,37e,313. 7,599,662. 7,827,652. 8,062,481. 8,304,356. 8,553,486. 2,139. 2,203. 2,269. 2,337. 2,407. 2,479. 690. 690. 690. 690. 690. 690. 1,475,663. 1,519,932. 1,565,530. 1,612,496. 1,660,871. 1,710,697. 802. 826. Harga member Total Jumlah member gold Harga member Total Jasa Penaetikan. Total Jasa Print dan Scan Jumlah print biasa (lembar) Harga tiap lembar Total Jumlah print warna (lembar) Harga tiap lembar Total Jumlah scan (lembar) Harga tiap lembar Total. 713. 734. 756. 779. 2,300. 2,300. 2,300. 2,300. 2,300. 2,300. 1,639,625. 1,688,814. 1,739,478. 1,791,663. 1,845,412. 1,900,775. 143. 147. 151. 156. 160. 165. 1,150. 1,150. 1,150. 1,150. 1,150. 1,150. 163,963. 168,881. 173,948. 179,166. 184,541. 190,077. Jasa Penvewaan Komputer Jumlah pemakai internet (jam). 1,711. 1,762. 1,815. 1,870. 1,926. 1,983. Harga tiap jam. 4,600. 4,600. 4,600. 4,600. 4,600. 4,600 9,123,719. 7,870,200. 8,106,306. 8,349,495. 8,599,980. 8,857,980. Jumlah pemakai non internet (jam). Total. 1,069. 1,101. 1,134. 1,168. 1,204. 1,240. Harga tiap jam. 2,875. 2,875. 2,875. 2,875. 2,875. 2,875. 3,074,297. 3,166,526. 3,261,522. 3,359.367. 3,460,148. 3,563,953. 3,564. 3,671. 3,781. 3,895. 4,012. 4,132. 115. 115. 115. 115. 115. 115. 461,353. 475,194. Total Jasa Fotokopi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total. 409,906. 422,203. 434,P70. 447,916. 29. 29. 30. 31. 32. 33. 11,500. 11,500. 11,500. 11,500. 11,500. 11,500. 327,925. 337,763. 347,896. 358,333. 369,082. 380,155. 71. 73. 76. 78. 80. 83. 4,600. 4,600. 4,600. 4,600. 4,600. 4,600. 327,925. 337,763. 347,896. 358,333. 369,082. 380,155. Kafetaria Jumlah pengunjung Rata-rata pembelian Total Total Pendapatan. 713. 734. 756. 779. 802. 826. 8,625. 8,625. 8,625. 8,625. 6,625. 8,625. 6,148,594. 6,333,052. 6,523,043. 6,718,734. 6,920,297. 7,127,905. 53,493,176. 55,097,971. 58,453,438. 60,207,041. 51,935,123 |. 56,750,911 J.

52. Lanjutan asumsi pendapatan tahun kedua Juli. Agustus. September. Oktober. Nopember. Desember. Member PerDustakaan Jumlah member silver Harga member Total jumlah member gold. 356. 368. 379. 391. 40,250. 40,250. 40,250. 40,250. 40,250. 40,250. 14,389,815. 14,821,510. 15,266,155. 15,724,140. 16,195,864. 16,681,740. 402. 414. 153. 158. 163. 167. 172. 178. 86,250. 86,250. 86,250. 86,250. 86,250. 86,250. 13,215,137. 13,611,591. 14,019,938. 14,440,537. 14,873,753. 15,319,965. Jumlah pengetikan (lembar). 5,107. 5,261. 5,418. 5,581. 5,748. 5,921. Harga tiap lembar. 1,725. 1,725. 1,725. 1,725. 1,725. 1,725. 8,810,091. 9,074,394. 9,346,626. 9,627,024. 9,915,835. 10,213,310. 2,554. 2,630. 2,709. 2,790. 2,874. 2,960. 690. 690. 690. 690. 690. 690. 1,762,018. 1,814,879. 1,869,325. 1,925,405. 1,983,167. 2,042,662. Harga member Total Jasa Penqetikan. Total Jasa Print dan Scan Jumlah print biasa (lembar) Harga tiap lembar Total Jumlah print warna (lembar) Harga tiap lembar Total. 851. 877. 903. 930. 958. 987. 2,300. 2,300. 2,300. 2,300. 2,300. 2,300. 1,957,798. 2,016,532. 2,077,026. 2,139,339. 2,203,519. 2,269,624. 170. 175. 181. 18S. 192. 197. 1,150. 1,150. 1,150. 1,150. 1,150. 1,150. 195,780. 201,653. 207,703. 213,934. 220,352. 226,962. Jumlah pemakai internet (jam). 2,043. 2,104. 2,167. 2,232. 2,299. 2,368. Harga tiap jam. 4,600. 4,600. 4,600. 4,600. 4,600. 4,600 10,894,198. Jumlah scan (lembar) Harga tiap lembar Total Jasa Penvewaan Komputer. 9,397,430. 9,679,353. 9,969,734. 10,268,826. 10,576,891. Jumlah pemakai non internet (jam). 1,277. 1,315. 1,355. 1,395. 1,437. 1,480. Harga tiap jam. 2,875. 2,875. 2,875. 2,875. 2,875. 2,875. 3,670,871. 3,780,997. 3,894,427. 4,011,260. 4,131,598. 4,255,546. 4,256. 4,384. 4,515. 4,651. 4,790. 4,934. 115. 115. 115. 115. 115. 115. 489,450. 504,133. 519,257. 534,835. 550,880. 567,406. 34. 35. 36. 37. 38. 39. Total. Total Jasa Fotokopi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total. 11,500. 11,500. 11,500. 11,500. 11,500. 11,500. 391,560. 403,306. 415,406. 427,668. 440,704. 453,925. 85. 88. 90. 93. 96. 99. 4,600. 4,600. 4,600. 4,600. 4,600. 4,600. 391,560. 403,306. 415,406. 427,868. 440,704. 453,925. Kafetaria Jumlah pengunjung Rata-rata pembelian Total Total Pendapatan. 851. 877. 903. 930. 958. 987. 8,625. 8,625. 8,625. 8,625. 8,625. 8,625. 7,341,743. 7,561,995. 7,738,655. 8,022,520. 8,263,196. 8,511,092. 62,013,252. 63,873,650. 65,789,859. 67,763,555. 69,796,462. 71,890,356.

Asumsi Persediaan Bahan Baku Tahun Kedua (dalam Rupiah ) Uraian. Januari. Februari. Persediaan awal Pembelian HPP. 2,255,722. 2,251,707. 2,268,571. 2,302,440. 2,299,326. 2,305,119. 2,315,585. 2,301,365. 2,307,969. 2,305,770. 2,290,006. 1 305769. 4,300,000. 4,450,000. 4,600,000. 4,700,000. 4,850,000. 5,000,000. 5,125,000. 5,300,000. 5.450,000. 5,600,000. 5,800,000. 5960,000. 4,304,016. 4,433,136. 4,566,130. 4,703,114. 4,844,208. 4,989,534. 5,139,220. 5,293,396. 5,452,198. 5,615,764. 5,784,237. 5.957,764. Persediaan akhir. 2,251,707. 2,268,571. 2,302,440. 2,299,326. 2,305,119. 2,315,585. 2,301 365. 2,307,969. 2.305,770. 2,290,006. 2,305,769. ?,298,005. Maret. April. Mei. Juni. Juli. Agustus. September. Oktober. Nopember. Desembei.

Aliran Kas Tahun Kedua (dalam rupiah) Uraian. Januari. Febuari. Ma ret. April. Mei. Juni. Juli. Agustus. September. Oktober. Nopember. 'iran Kas Masuk 58,453,438 2,410,000. 60,207,041. 1,870,000. 56,750,911 2,120,000. 2,720,000. 62,013,252 3,040,000. 63,873,650 3,390,000. 65.789,859 3,750.000. 67,763.555 4,130,000. 69,796,462 4,540,000. 55,103,176. 56,967,971. 58,870,911. 60,863,438. 62,927,041. 65,053,252. 67 253.650. 69,539,859. 71,893.555. 74,336,462. 4,600,000 1,890,737. 4,700,000 1,947,459. 4,850,000 2,005,883. 5,000,000 2,066,060. 5,125,000 2,128.041. 5300,000 2.191,383. 5.450.000 2,257.639. 5.600.000 2,325.368. 5.800,000 2,395,129. 17,831,000. 17,831,000. 17,831,000. 17,831,000. 17,831.000. 17,831,000. 17.831,000. 17831.000. 17.831,000. 2,750,000 1,650,000 220,000 110,000. 2.750,000. 2,750,000 1,650,000 220,000 110,000. 2,750.000. 2,750,000 1,350,000 220,000. 2,750,000. 2,750,000 1,650,000. 2 7 50,000. 2,750,000. 1.S50.000 220,000. 1,650,000 220,000. 220,000 32,000,000. sndapatan iinga bank. 51,935,123 1,430,000. 53,493,176 1,610,000. 55,097,971. imlah kas masuk. 53,365,123. 'iran Kas Keluar embelian buku, CD, majalah. 6,000,000. embelian bahan baku kafetaria embelian kertas, CD, disket, tinta iaya gaji karyawan HR iaya utilitas iaya internet iaya peralatan perpustakaan iaya peralatan kafetaria iaya Iain-Iain etor bank ajak ajak bunga. 4,300.000 1,782,201 17,831,000. 4,450,000 1,635,667 17,831,000. 2,750.000. 2,750,000. 1,650,000 220,000 110,000. 1,650,000 220,000 110,000 220,000. 1,650.000 220,000 110,000. 1.650.000 220,000. 110,000. 110.000. 220,000 110,000. 110.000. 110.000. 220.000 35,000,000. 220,00C 36,000,000. 220,000 38,000,000. 220.000 41,000,000. 220,000 42,000,000. 603.000. 678,000. 750,000. 826,000. 908,000. 29,000.000. 322,000. 25,000,000 2,157,246 374,000. 220,000 31,000,000. 424,000. 482,000. 53,149.201. 55,388,667. 56,802,983. 58,852459. 61,118,883. 62,391,060. 65,642.041. 66,950.883. 69,238,639. 72,532,368. 73,884,129. 10,332,799. 10,548,721 10,263,230. 10,263,230 10,428,218. 10,428,218 10,446,670. 10,446,670 10,191,224. 10,191,224 10,727,206. 1072 7 ,206 10 138,417. 10,138,417 10,451,184. 10,451.184 10,752,405. 10,752/05 10,113,592. 10,113,592 10,565,924. 220,000 18,000,000. 26,000,000. 286,000. jmlah kas keluar aldo Awal aldo Akhir. 10,548,721. 220,000. 1,650,000 220,000 110,000 220,000.

Laba Rugi Tahun Kedua (dalam Rupiah). URAIAN. TAHUN 2. Pendapatan HPP kafetaria Laba Kotor. 737,064,794 31,082,718 675,982,076. Biaya-biaya : Biaya kertas, CD, disket, tinta Biaya gaji karyawan THR Biaya utilitas Biaya internet Biaya peralatan perpustakaan Biaya peralatan kafetaria Biaya Iain-Iain Biaya sewa Biaya Penyusutan. 25,293,051 213,972,000 17,831,000 33,000,000 19,800,000 2,640,000 1,320,000 2,640,000 33,333,333 43,752,630. Total Biaya. 393,582,014. Laba sebelum pajak Pajak. 282,400,062 67,220,019. Laba sesudah pajak Bunga bank Pajak bunga. 215,180,044 35,970,000 7,194,000. Laba bersih. 243,956,044.

Neraca Tahun Kedua. AKTIVA. PASSIVA. Aktiva Lancar Kas Bank Persediaan bahan baku Sewa dibayar dimuka. Rp Rp Rp Rp. Hutang Lancar 10,395,297 Hutang pajak 523,000,000 2,298,005 33,333,334. Aktiva Tetap Perlengkapan Ak peny.perlengkapan Buku, majalah, CD Ak.peny.buku, majalah, CD. Rp Rp Rp Rp. Total Aktiva. Rp. RP. 67,220,019. Modal dan Laba Rugi 157,545,900 Modal disetor (64,505,260) Laba ditahan 46,000,000 Laba tahun berjalan (21,500,000). Rp Rp Rp. 350,000,000 25,391,213 243,956,044. 686,567,275 Total Passiva. Rp. 686,567,275. 3*.

^7. Asiimsi Pendapatan Tahun Ketiga (dalam rupiah) Januari. Februari. Maret. April. Mei. Juni. Member Peroustakaan Jumlah member silver. 427. 440. 453. 466. 480. 495. 46,288. 46,288. 46.288. 46,288. 46,288. 46.238. 19.759,521. 20,352,307. 20,962,876. 21,591,762. 22,239,515. 22,906,700. 183. 188. 194. 200. 206. 212. 99,188. 99,188. 99,188. 99,188. 99,188. 99,188. 18,146,499. 18,690,894. 19,251,621. 19,829,169. 20,424,044. 21.036,766. Jumlah pengetikan (lembar). 6,098. 6,281. 6,470. 6,664. 6,864. 7,070. Harga tiap lembar. 1,984. 1,984. 1,984. 1,984. 1,984. 1,984. 12,097.666. 12,460,596. 12,834,414. 13,219,446. 13,616,030. 14,024,510. 3,049. 3,141. 3,235. 3,332. 3,432. 3,535. 794. 794. 794. 794. 794. 794. 2,419,533. 2,492,119. 2,566,883. 2,643,889. 2,723,206. 2,804,902. Harga member Total Jumlah member gold Harga member Total Jasa Penaetikan. Total Jasa Print dan Scan Jumlah print biasa (lembar) Harga tiap lembar Total Jumlah print warna (lembar). 1,016. 1,047. 1,078. 1,111. 1,144. 1,178. Harga tiap lembar. 2,645. 2,645. 2,645. 2,645. 2,645. 2,645. 2,688.370. 2,769,021. 2,852,092. 2,937,655. 3,025,764. 3,116,558. 203. 209. 216. 222. 229. 236. 1,323. 1,323. 1,323. 1,323. 1,323. 1,323. 268,837. 276,902. 285,209. 293,765. 302,578. 311,656. Jumlah pemakai internet (jam). 2,439. 2,513. 2,588. 2,666. 2,746. 2,828. Harga tiap jam. 5,290. 5,290. 5,290. 5290. 5,290. 5,290. 12,904,177. 13,291,302. 13,690,041. 14,100,743. 14,523,765. 14,959,478. Total Jumlah scan (lembar) Harga tiap lembar Total Jasa Penvewaan Komputer. Total Jumlah pemakai non internet (jam). 1,525. 1,570. 1,617. 1,666. 1,716. 1,767. Harga tiap jam. 3,306. 3,306. 3,306. 3,306. 3,306. 3,306. 5,040,694. 5,191,915. 5,347,672. 5,508,103. 5,673,346. 5,843,546. 5,082. 5,234. 5,391. 5,553. 5,720. 5,891. 132. 132. 132. 132. 132. 132. 672,093. 692,255. 713,023. 734,414. 756,446. 779,139. 41. 42. 43. 44. 46. 47. 13.225. 13,225. 13,225. 13,225. 13,225. 13,225. 537,674. 553,804. 570,418. 567,531. 605,157. 623,312. 102. 105. 108. 111. 114. 118. 5.290. 5,290. 5.290. 5,290. 5,290. 5,290. 537,674. 553,804. 570,418. 587,531. 605,157. 623,312. Total Jasa Fotokooi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total Kafetaria Jumlah pengunjung. 1,016. 1,047. 1,078. 1,111. 1,144. 1,178. Rata-rata pembelian. 9,919. 9,919. 9,919. 9,919. 9,919. 9,919. 10,081.388. 10.383,830. 10,695,345. 11,016,205. 11,346,691. 11,687,092. 85,154,126. 87,708,750. 90,340,013. 93,050,213 J. 95,841,719. 98,716,971. Total Total Pendapatan.

58. Lanjutan asumsi pendapatan tahun ketiga Jull. Agustus. September. Oktober. Nopember. Desember. Member Perpustakaan Jumlah member silver Harga member Total. 510. 525. 541. 557. 574. 591. 46,288. 46,288. 46,288. 46,288. 46,288. 46,288. 23,593.901. 24,301,718. 25,030,770. 25,781,693. 26,555,144. 27,351,798. 218. 225. 232. 239. 246. 253. 99,188. 99,188. 99,188. 99,188. 99,188. 99,188. 21,667,869. 22,317,905. 22,987 442. 23,677,065. 24,387,377. 25,118,998. Jumlah pengetikan (lembar). 7,282. 7,500. 7,725. 7,957. 8,196. 8,442. Harga tiap lembar. 1.984. 1,984. 1,984. 1,984. 1,984. 1,984. 14,445,245. 14,878,603. 15,324,961. 15,784,710. 16,258,251. 16,745,999. 3,641. 3,750. 3,863. 3,979. 4,098. 4,221. 794. 794. 794. 794. 794. 794 3,349,200. Jumlah member gold Harga member Tota: Jasa Penqetikan. Total Jasa Print dan Scaji Jumlah print biasa (lembar) Harga tiap lembar. 2.889,049. 2.975,721. 3,064,992. 3,156,942. 3,251,650. Jumlah print wama (lembar). Total. 1,214. 1,250. 1,288. 1,326. 1,366. 1,407. Harga tiap lembar. 2,645. 2.645. 2.645. 2,645. 2,645. 2,645. 3,210,055. 3,306,356. 3,405,547. 3,507,713. 3,612,945. 3 721,333. 243. 250. 258. 265. 273. 281. Total jumiah scan (lembar) Harga tiap lembar Total. !. 1,323. 1,323. 1,323. 1,323. 1,323. 1,323. 321,005. 330,636. 340,555. 350,771. 361,294. 372,133. Jasa Penvewaan Komputer Jumlah pemakai internet (jam). 2,913. 3,000. 3,090. 3,183. 3,278. 3,377. Harga tiap jam. 5,290. 5,290. 5,290. 5,290. 5,290. 5,290. 15,408,262. 15,870,510. 16,346,625. 16,837,024. 17,342,135. 17,862,399. Jumlah pemakai non internet (jam). Total. 1,820. 1,875. 1,931. 1,989. 2,049. 2,110. Harga tiap jam. 3,306. 3,306. 3,306. 3,306. 3,306. 3,306. 6,018,852. 6,199,416. 6,385,401. 6,576,963. 6,774,271. 6,977,500. 6,068. 6,250. 6,438. 6,631. 6,830. 7.035. 132. 132. 132. 132. 132. 132. 802,514. 826,589. 851,387. 876,928. 903,236. 930,333. Total Jasa Fotokopi dan Iain-Iain Jumlah fotokopi (lembar) Harga tiap lembar Total Format CD Harga tiap CD Total Copy disket Harga tiap disket Total. 49. 50. 52. 53. 55. 56. 13,225. 13,225. 13,225. 13,225. 13,225. 13,225. 642,011. 661,271. 681,109. 701,543. 722,589. 744,267. 121. 125. 129. 133. 137. 141. 5,290. 5,290. 5,290. 5,290. 5,290. 5,290. 642,011. 661,271. 681,109. 701,543. 722,589. 744,267. Kafetaria Jumlah pengunjung. 1,214. 1,250. 1,288. 1,326. 1,366. 1,407. Rata-rata pembelian. 9,919. 9,919. 9,919. 9,919. 9,919. 9,919. 12,037,705. 12,398,836. 12,770,801. 13,153,925. 13,548,543. 13,954,999. 101,678,480. 104,728,834. 107,870,699. 111,106,820. 114,440,025. 117,873,226. Total Total Pendapatan.

Asumsi Persediaan Bahan Baku Tahun Ketiga ( dalam Rupiah ) Uraian. Januari. Februari. Persediaan awal Pembelian HPP. 2,298,005. 2,291,033. 2,322,352. 2,335,611. 2,324,267. 2,331,583. 2,350,619. 2,349,225. 2,345,040. 2,355,479. 2,347,732. 2.363.752. 7,050,000. 7,300,000. 7,500,000. 7,700,000. 7,950,000. 8,200,000. 8,425,000. 8,675 000. 8,950,000. 9,200,000. 9,500.000. 9,775,000. 7,056,972. 7,268,681. 7,486,741. 7,711,344. 7,942,684. 8,180,964. 8,426,393. 8,679,135. 8,939,561. 9.207,748. 9,483,980. 9,768,499. Persediaan akhir. 2,291,033. 2,322,352. 2,335,611. 2,324,267. 2,331,583. 2,350,619. 2,349,225. 2,345,040. 2.355,479. 2,347,732. 2,363,752. 2,370,252. Ma ret. April. Mei. Juni. Juli. Agustus. September. Oktober. Nopember. Desstribei.

Aliran Kas Tahun Ketiga (dalam rupiah) Uraian. Febuari. Januari. April. Ma ret. Mei. Jull. Juni. September. Agustus. Oktober. '. .o^embei. ues<=mber. i 1/ 873 2 2 6 '. liran Kas Masuk. endapatan. 85,154,126. 87,708,750. 90,340,013. 93,050.213. 95,841.719. 98,716.971. 101.678,48.0. 104,728,834. 107,870.699. 111.106.820. 114.440,025. unga bank. 5,230,000. 5,690,000. 6,190,000. 6,190,000. 6,810,000. 7,470.000. 8,150,000. 8,870.000. 9,620,000. 10,400.000. 11.220,000. 90,384,126. 93,398,750. 96,530,013. 99,240,213. 102,651,719. 106,186.971. 1u9.828.480. 113,598.834. 117,490,699. 121,506.820. 125,660,015. imlah kas masuk. 12 070,000. •. liran Kas Keluar. embelian buku, CD, majalah. 9,000,000. -. -. -. -. -. embelian bahan baku kafetaria. 7,050,000. 7,300,000. 7,500,000. 7,700.000. 7,950,000. 8,200.000. 8.425,000. 8.675.000. 8.950,000. 9200.000. 9 500,000. )00. embelian kertas, CD, disket, tinta. 2,540,993. 2,617,222. 2,695,739. 2,776,611. 2,859,910. 2,945,707. 3.034,078. 3,125.100. 3,218,853. 3.315,419. 3.414.882. J.517 328. 19,614,100. 19,614,100. 19,614.100. 19.614,100. 19,614,100. 19,614.100. 19,614,100. 19,614,100. 19,614.100. 19,614.100. 19.614.100. 19614 100 I. -. -. -. -. -. -. 3,025,000. 3,025,000. 3.025.000. 3,025,000. 3.025.000. 3.025.000. 3.025,000. 1. 1,815,000. 1.815,000. 1,815.000. 1,815,000. i 810 000. 242,000. 242,000. 242,000. 242,000. 242.000. iaya gaji karyawan. _. _. -. -. -. -. iaya utilitas. 3,025,000. 3,025,000. 3,025.000. 3,025,000. iaya internet. 1,815,000. 1,815,000. 1,815,000. 1,815.000. 1,815,000. 1,815.000. 1,815,000. 242,000. 242,000. 242,000. 242.000. 242,000. 242.000. 242,000. HR. iaya peralatan perpustakaan. _. .. 19.614 10i, 025 000. iaya peralatan kafetaria. 121,000. 121,000. 121,000. 121,000. 121.000. 121.000. 121,000. 121,000. 121,000. 121,000. 121,C0C. 121 000. iaya Iain-Iain. 242,000. 242,000. 242.000. 242.000. 242,000. 242,000. 242.000. 242,000. 242,000. 242,000. 242,000. 242000. 46,000,000. 50,000,000. -. 62,000.000. 66,000,000. 68,000,000. 72.C00.000. 75,000,000. 78000,000. 82,000,000. 85,000,000. h) Of 0 000. -. -. 67,220,019. -. -. -. -. -. -. -. -. -. 1,046,000. 1,138,000. 1,238,000. 1,238,000. 1,362,000. 1,494,000. 1,630.000. 1.774.000. 1,924,000. 2.080.000. 2,244,000. ' 4 1 1.000. 90,696,093. 86,114,322. 103,712,858. 98,773,711. 103,231,010. 105,698.807. 110,148,178. 113.633.200. 117,151,953. 121654.519. 125,217.1182. in 579 528. etor bank ajak ajak bunga umlah kas keluar. 9s aldo Awal. 10,395.297. 10,083,330. 17,367,758. 10,184,913. 10,651,414. 10,072,124. 10,560.288. 10,240,590. 10 206 ??4. 10,544.970. 10,397.271. 10 8 3 9 ^ 1 5. aldo Akhir. 10,CC-:,C30. 17,367,758. 10,184,913. 10,651,414. 10,072,124. 10,560.288. 10.240,590. 10206.224. 10,544,970. 10,397.271. 10,839,31:. 10 -"'•' 013.

61. Laba Rugi Tahun Ketiga (dslam Rupiah). URAIAN. Pendapatan HPP kafetaria Laba Kotor. TAHUN 3. 1,208,509,877 100,152,752 1,108,357,125. Biaya-biaya : Biaya kertas, CD, disket, tinta Biaya gaji karyawan THR Biaya utilitas Biaya internet Biaya peralatan perpustakaan Biaya peralatan kafetaria Biaya Iain-Iain Biaya sewa Biaya Penyusutan. 36,061,843 235,369,200 19,614,100 36,300,000 21,780,000 2,904,000 1,452,000 2,904,000 33,333,334 46,002,630. Total Biaya. 435,721,107. Laba sebelum pajak Pajak. 672,636,018 184,290,806. Laba sesudah pajak Bunga bank Pajak bunga. 488,345,213 97,910,000 19,582,000. Laba bersih. 566,673,213.

Neraca Tahun Ketiga. AKTIVA Aktiva Lancar Kas Bank Persediaan bahan baku Sewa dibayar dimuka. PASSIVA. Rp Rp Rp Rp. Hutang Lancar 10,403,013 Hutang pajak 1,277,000,000 2,370,252 -. Aktiva Tetap Perlengkapan Ak peny.perlengkapan Buku, majalah, CD Ak.peny.buku, majalah, CD. Rp Rp Rp Rp. Total Aktiva. Rp 1,370,311,275 Total Passiva. Modal dan Laba Rugi 157,545,900 Modal disetor (96,757,890) Laba ditahan 55,000,000 Laba tahun berjalan (35,250,000). Rp. 184,290,806. Rp Rp Rp. 350,000,000 269,347,257 566,673,213. Rp 1,370,311,275.

63. Analiss Payback Period Modal Net Cash Flow Tahun 1 Akumulasi Net Cash Flow Tahun 2 Akumulasi Net Cash Flow Tahun 3 Akumulasi. (350,000,000) 67,643,843 (282,356,157) 287,708,674 5,352,517 612,675,843 618,028,359. Payback Period =. 1+. 282,356,157 = 1.981 tahun = 23 bulan 24 hah 287,708,674. Net Present Value (NPV). Laba bersih Penyusutan Net Cash Flow DF15% PV net cash flow Investasi NPV. Tahun 1 25,391,213 42,252,630 67,643,843 0.86960 58,823,086. Tahun 2 243,956,044 .43,752,630 287,708,674 0.75610 217,536,528. Tahun 3 566,673,213 46,002,630 612,675,843 0.65750 402,834,367. Jumlah. 679,193,981 350,000,000 329,193,981. NPV proyek ini positif maka proyek ini dapat dijaiankan. Net cash flow. Tahun 0 Tahun 1 (350,000,000) 67,643,843. Bunga =. 15%. !RR =. 51%. Tahun 2 287,708,674. Net profit margin Tahun pertama. EBIT Sales. 21,572,459 449,532,536. = 0.048. Net profit margin Tahun kedua. EBIT Sales. 282,400,062 737,064,794. = 0.383. Net profit margin Tahun ketiga. EBIT Sales. 672,636,018. = 0.557. 1,208,509,877. Tahun 3 612,675,843.