Institutional Repository | Satya Wacana Christian University: Evaluasi Aspek Keuangan Putra Abadi Sport Center Salatiga

(1)

Lampiran 1 Biaya Depresiasi dan Amortisasi PSAC dalam rupiah

no Komponen Biaya Umur Ekonomis 1 2 3 4 5 6 7 8 9 10 11 12 13 14

1 bangunan 15 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 51.333.333 2 kursi penonton 15 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3.200.000 3 jenset 15 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 466.667 4 lemari loker 10 700.000 700.000 700.000 700.000 700.000 700.000 700.000 700.000 700.000 993.158 993.158 993.159 993.159 993.159 5 TV 10 250.000 250.000 250.000 250.000 250.000 250.000 250.000 250.000 250.000 354.699 354.699 354.700 354.700 354.700 6 perijinan 5 1.000.000 1.000.000 1.000.000 1.000.000 1.191.133 1.191.133 1.191.133 1.191.133 1.191.133 1.418.798 1.418.798 1.418.798 1.418.798 1.418.798 7 tempat bola 5 300.000 300.000 300.000 300.000 357.340 357.340 357.340 357.340 357.340 425.639 425.639 425.639 425.639 425.639 8 lampu penerangan lapangan 5 880.000 880.000 880.000 880.000 1.048.197 1.048.197 1.048.197 1.048.197 1.048.197 1.248.542 1.248.542 1.248.542 1.248.542 1.248.542 9 pompa bola 5 14.000 14.000 14.000 14.000 16.676 16.676 16.676 16.676 16.676 19.863 19.863 19.863 19.863 19.863 10 meja kasir 4 100.000 100.000 100.000 115.019 115.019 115.019 115.019 132.293 132.293 132.293 132.293 152.161 152.161 152.161 11 gawang 4 3.000.000 3.000.000 3.000.000 3.450.559 3.450.559 3.450.559 3.450.559 3.968.785 3.968.785 3.968.785 3.968.785 4.564.842 4.564.842 4.564.842 12 ring basket 4 2.000.000 2.000.000 2.000.000 2.300.372 2.300.372 2.300.372 2.300.372 2.645.857 2.645.857 2.645.857 2.645.857 3.043.228 3.043.228 3.043.228 13 speaker active 4 375.000 375.000 375.000 431.320 431.320 431.320 431.320 496.098 496.098 496.098 496.098 570.605 570.605 570.605 14 komputer 4 1.000.000 1.000.000 1.000.000 1.150.186 1.150.186 1.150.186 1.150.186 1.322.928 1.322.928 1.322.928 1.322.928 1.521.614 1.521.614 1.521.614 15 plang PSAC 4 100.000 100.000 100.000 115.019 115.019 115.019 115.019 132.293 132.293 132.293 132.293 152.161 152.161 152.161 16 tempat duduk 3 800.000 800.000 888.518 888.518 888.518 986.830 986.830 986.830 1.096.020 1.096.020 1.096.020 1.217.291 1.217.291 1.217.291 17 meja 3 800.000 800.000 888.518 888.518 888.518 986.830 986.830 986.830 1.096.020 1.096.020 1.096.020 1.217.291 1.217.291 1.217.291 18 lampu penerangan 3 160.000 160.000 177.704 177.704 177.704 197.366 197.366 197.366 219.204 219.204 219.204 243.458 243.458 243.458 19 rompi 2 100.000 107.247 107.247 115.019 115.019 123.354 123.354 132.293 132.293 35.470 141.880 152.161 152.161 163.188

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Lampiran 2.1 Proyeksi Laba Rugi pada Kondisi Normal

Tahun

dalam rupiah

no

1

2

3

4

5

6

7

8

9

10

11

12

13

14

Faktor inflasi

1,036

1,072

1,111

1,150

1,191

1,234

1,277

1,323

1,370

1,419

1,469

1,522

1,576

1,632

A Penerimaan

297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000 297.853.000

297.853.000

297.853.000 297.853.000 297.853.000

297853000 297853000

Total Penerimaan

308.456.567 319.437.621 330.809.600 342.586.422 354.782.498 367.412.755 380.492.649 394.038.188

408.065.947

422.593.095 437.637.409 453.217.301 469.351.837 486.060.762

B Pengeluaran

i. Biaya operasional

86.161.920

89.229.284 92.405.847 95.695.495 99.102.255 102.630.295 106.283.933 110.067.641

113.986.049

118.043.953 122.246.318 126.598.286 131.105.185 135.772.530

ii. Biaya reinvestasi

296.465

1.633.482

6.064.748 29.503.800 13.352.520

8.261.993

365.700 33.935.382

7.481.093

30.756.056

420.623 46.905.785

451.105

2.487.329

iii.depresiasi

66.579.000

66.586.247 66.780.986 67.776.232 68.195.578

68.420.199

68.420.199 69.564.918

69.805.136

70.605.667

70.712.077 72.295.516

72.295.516 72.306.543

Total Pengeluaran

153.037.385 157.449.013 165.251.581 192.975.527 180.650.353 179.312.488 175.069.833 213.567.942

191.272.278

219.405.676 193.379.018 245.799.588 203.851.806 210.566.402

C R/ L Sebelum Pajak

155.419.182 161.988.608 165.558.019 149.610.895 174.132.146 188.100.267 205.422.816 180.470.246

216.793.669

203.187.418 244.258.391 207.417.713 265.500.030 275.494.360

PTKP

33.000.000

33.000.000 33.000.000 33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

(3)

Lampiran 2.2 Proyeksi Laba Rugi pada Kondisi Pesimis

Tahun

dalam rupiah

no

1

2

3

4

5

6

7

8

9

10

11

12

13

14

Faktor inflasi

1,036

1,072

1,111

1,150

1,191

1,234

1,277

1,323

1,370

1,419

1,469

1,522

1,576

1,632

A Penerimaan

239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000 239.352.000

239.352.000

239.352.000 239.352.000 239.352.000 239.352.000 239.352.000

Total Penerimaan

247.872.931 256.697.208 265.835.628 275.299.377 285.100.034 295.249.596 305.760.481 316.645.554

327.918.136

339.592.022 351.681.498 364.201.359 377.166.927 390.594.070

B Pengeluaran

71.249.280

73.785.754

76.412.527

79.132.813 81.949.941

84.867.359

87.888.637 91.017.473

94.257.695

97.613.269 101.088.301 104.687.045 108.413.903 112.273.438

296.465

1.633.482

6.064.748

29.503.800 13.352.520

8.261.993

365.700 33.935.382

7.481.093

30.756.056

420.623 46.905.785

451.105

2.487.329

iii.depresiasi

66.579.000

66.586.247

66.780.986

67.776.232 68.195.578

68.420.199

68.420.199 69.564.918

69.805.136

70.605.667

70.712.077 72.295.516

72.295.516 72.306.543

Total Pengeluaran

138.124.745 142.005.483 149.258.261 176.412.845 163.498.039 161.549.552 156.674.537 194.517.773

171.543.923

198.974.992 172.221.001 223.888.346 181.160.524 187.067.310

C R/ L Sebelum Pajak

109.748.187 114.691.724 116.577.367

98.886.531 121.601.995 133.700.043 149.085.944 122.127.781

156.374.213

140.617.029 179.460.496 140.313.013 196.006.403 203.526.760

PTKP

33.000.000

33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

PKP

76.748.187

81.691.724

83.577.367

65.886.531 88.601.995 100.700.043 116.085.944 89.127.781

123.374.213

107.617.029 146.460.496 107.313.013 163.006.403 170.526.760

D Pajak Penghasilan

6.512.228

7.253.759

7.536.605

4.882.980

8.290.299

10.105.007

12.412.892

8.369.167

13.506.132

11.142.554

16.969.074 11.096.952

19.450.960 20.579.014

(4)

Lampiran 2.3 Proyeksi Laba Rugi pada Kondisi Optimis

Tahun

dalam rupiah

no

1

2

3

4

5

6

7

8

9

10

11

12

13

14

Faktor inflasi

1,036

1,072

1,111

1,150

1,191

1,234

1,277

1,323

1,370

1,419

1,469

1,522

1,576

1,632

A Penerimaan

422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000 422.052.000

422.052.000

422.052.000 422.052.000 422.052.000 422.052.000 422.052.000

Total Penerimaan

437.077.051 452.636.994 468.750.871 485.438.402 502.720.009 520.616.842 539.150.801 558.344.570

578.221.636

598.806.327 620.123.832 642.200.240 665.062.569 688.738.796

B Pengeluaran

101.074.560 104.672.814 108.399.167 112.258.177 116.254.568 120.393.231 124.679.230 129.117.810

133.714.404

138.474.637 143.404.334 148.509.528 153.796.468 159.271.622

296.465

1.633.482

6.064.748

29.503.800 13.352.520

8.261.993

365.700 33.935.382

7.481.093

30.756.056

420.623 46.905.785

451.105

2.487.329

iii.depresiasi

66.579.000

66.586.247

66.780.986

67.776.232 68.195.578

68.420.199

68.420.199 69.564.918

69.805.136

70.605.667

70.712.077 72.295.516

72.295.516 72.306.543

Total Pengeluaran

167.950.025 172.892.543 181.244.901 209.538.209 197.802.666 197.075.423 193.465.129 232.618.111

211.000.633

239.836.361 214.537.034 267.710.830 226.543.088 234.065.493

C R/L Sebelum Pajak

269.127.027 279.744.451 287.505.971 275.900.194 304.917.344 323.541.418 345.685.672 325.726.459

367.221.004

358.969.966 405.586.797 374.489.411 438.519.480 454.673.303

PTKP

33.000.000

33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

33.000.000

33.000.000 33.000.000

(5)

Lampiran 4.1 Analisis Finansial Keadaan Normal dalam rupiah Tahun

no Uraian 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Faktor Inflasi 1,036 1,072 1,111 1,150 1,191 1,234 1,277 1,323 1,370 1,419 1,469 1,522 1,576 1,632

A Arus Masuk

1. Total Penerimaan 308.456.567 319.437.621 330.809.600 342.586.422 354.782.498 367.412.755 380.492.649 394.038.188 408.065.947 422.593.095 437.637.409 453.217.301 469.351.837 486.060.762

2. Arus Kas Akhir 6.531.747.162

Total Arus Kas Masuk 0 308.456.567 319.437.621 330.809.600 342.586.422 354.782.498 367.412.755 380.492.649 394.038.188 408.065.947 422.593.095 437.637.409 453.217.301 469.351.837 7.017.807.924

B Arus Keluar

1. Biaya Investasi 0

2. Biaya penggantian aktiva 296.465 1.633.482 6.064.748 29.503.800 13.352.520 8.261.993 365.700 33.935.382 7.481.093 30.756.056 420.623 46.905.785 451.105 2.487.329 3.Biaya operasional 86.161.920 89.229.284 92.405.847 95.695.495 99.102.255 102.630.295 106.283.933 110.067.641 113.986.049 118.043.953 122.246.318 126.598.286 131.105.185 135.772.530 4. Pajak Penghasilan 13.362.877 14.348.291 14.883.703 12.491.634 16.169.822 18.265.040 20.863.422 17.120.537 22.569.050 20.528.113 26.688.759 21.162.657 59.875.005 61.374.154

Total Arus Kas Keluar 2.198.899.791 99.821.262 105.211.057 113.354.298 137.690.929 128.624.597 129.157.328 127.513.056 161.123.561 144.036.192 169.328.122 149.355.700 194.666.728 191.431.295 199.634.013

C Arus Bersih -2.198.899.791 208.635.305 214.226.563 217.455.302 204.895.493 226.157.902 238.255.427 252.979.593 232.914.627 264.029.755 253.264.973 288.281.709 258.550.572 277.920.542 6.818.173.911 Discount Factor (12%) 1 0,8929 0,7972 0,7118 0,6355 0,5674 0,5066 0,4523 0,4039 0,3606 0,322 0,2875 0,2567 0,2292 0,2046 Present Value -2.198.899.791 186.290.464 170.781.416 154.784.684 130.211.086 128.321.993 120.700.199 114.422.670 94.074.218 95.209.130 81.551.321 82.880.991 66.369.932 63.699.388 1.394.998.382

D Analisis Kelayakan Usaha

Discounted Payback Period 13,51

NPV Rp685.396.082,95

MIRR 14,19%

(6)

Lampiran 4.2 Analisis Finansial Keadaan Pesimis dalam rupiah Tahun

no Uraian 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Faktor Inflasi 1,036 1,072 1,111 1,150 1,191 1,234 1,277 1,323 1,370 1,419 1,469 1,522 1,576 1,632

A Arus Masuk

2. Arus kas akhir 6.531.747.162

B Arus Keluar

1. Biaya Investasi 2.198.899.791

2. Biaya penggantian aktiva 296.465 1.633.482 6.064.748 29.503.800 13.352.520 8.261.993 365.700 33.935.382 7.481.093 30.756.056 420.623 46.905.785 451.105 2.487.329 3.Biaya Operasional 71.249.280 73.785.754 76.412.527 79.132.813 81.949.941 84.867.359 87.888.637 91.017.473 94.257.695 97.613.269 101.088.301 104.687.045 108.413.903 112.273.438 4. Pajak Penghasilan 6.512.228 7.253.759 7.536.605 4.882.980 8.290.299 10.105.007 12.412.892 8.369.167 13.506.132 11.142.554 16.969.074 11.096.952 19.450.960 20.579.014

C Arus Bersih (NCF) -2.198.899.791 169.814.959 174.024.213 175.821.748 161.779.784 181.507.274 192.015.236 205.093.252 183.323.532 212.673.217 200.080.142 233.203.499 201.511.577 248.850.959 6.787.001.451 Discount Factor (12%) 1 0,8929 0,7972 0,7118 0,6355 0,5674 0,5066 0,4523 0,4039 0,3606 0,322 0,2875 0,2567 0,2292 0,2046 Present Value -2.198.899.791 151.627.776 138.732.102 125.149.920 102.811.053 102.987.227 97.274.919 92.763.678 74.044.375 76.689.962 64.425.806 67.046.006 51.728.022 57.036.640 1.388.620.497

D Analisis Kelayakan Usaha

Discounted Payback Period 13,71

NPV Rp392.038.190,47

MIRR 13,32%

(7)

Lampiran 4.3 Analisis Finansial Keadaan Optimis dalam rupiah Tahun

no Uraian 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Faktor Inflasi 1,036 1,072 1,111 1,150 1,191 1,234 1,277 1,323 1,370 1,419 1,469 1,522 1,576 1,632

A Arus Masuk

2. Arus Kas Akhir 6.531.747.162

B Arus Keluar

1. Biaya Investasi 2.198.899.791

2. Biaya penggantian aktiva 296.465 1.633.482 6.064.748 29.503.800 13.352.520 8.261.993 365.700 33.935.382 7.481.093 30.756.056 420.623 46.905.785 451.105 2.487.329 3.Biaya operasional 101.074.560 104.672.814 108.399.167 112.258.177 116.254.568 120.393.231 124.679.230 129.117.810 133.714.404 138.474.637 143.404.334 148.509.528 153.796.468 159.271.622 4. Pajak Penghasilan 30.419.054 32.011.668 33.626.493 31.435.029 37.979.336 42.635.355 48.171.418 43.181.615 53.555.251 51.492.492 63.146.699 55.372.353 71.379.870 75.418.326

C Arus Bersih -2.198.899.791 305.286.973 314.319.030 320.660.464 312.241.397 335.133.585 349.326.263 365.934.453 352.109.762 383.470.889 378.083.142 413.152.175 391.412.574 439.435.126 6.983.308.682 Discount Factor (12%) 1 0,8929 0,7972 0,7118 0,6355 0,5674 0,5066 0,4523 0,4039 0,3606 0,322 0,2875 0,2567 0,2292 0,2046 Present Value -2.198.899.791 272.590.738 250.575.131 228.246.118 198.429.408 190.154.796 176.968.685 165.512.153 142.217.133 138.279.602 121.742.772 118.781.250 100.475.608 100.718.531 1.428.784.956

D Analisis Kelayakan Usaha

Discounted Payback Period (th) 12,06

NPV 1.434.577.090

MIRR 16,09%

(8)

DAFTAR RIWAYAT HIDUP

Nama

:

Laksana Kurniawan

NIM

:

212008108

Alamat Asal

:

Pungkursari 1172 Salatiga

Judul Skripsi :

EVALUASI ASPEK KEUANGAN PUTRA

ABADI SPORT CENTER SALATIGA

Riwayat Pendidikan :

SDN O6 Salatiga tahun 1996 - 2002

SMP Muhammadiyah Salatiga tahun 2002 - 2005

SMA Negeri 3 Salatiga tahun 2005 – 2008

Riwayat Seminar

:

Seminar ”Enterpreunuership 2009”, 10 November,

Seminar ”Lingkungan Hidup”, 23 Februari 2011, di

UKSW.

Seminar ”Nasional Kewirausahaan Great Man Have

Great Minds”, 30 Maret 2011, di UKSW.

Seminar Kampus “ Free Sex, ia True Love?”, 8 Maret

2011, di UKSW.

Pelatihan “ Kepemimpinan Pra Dasar Mahasiswa