BAB IX
RENCANA KEUANGAN
Dalam memproyeksikan Laporan Keuangan, Crab Master menggunakan asumsi-asumsi sebagai berikut :
1. Kenaikan harga jual sebesar 20%/tahun, Harga Pokok Penjualan (HPP) naik sebesar 15%/tahun.
2. Kenaikan penjualan 5%/tahun.
3. Pakan kepiting adalah 10% dari berat badan, dengan harga/kg Rp 850, harga pakan naik sebesar 15%/tahun.
4. Kenaikan gaji sebesar 10%/tahun, THR diberikan sebesar 1 kali gaji pada akhir tahun
5. Komisi salesman sebesar 2% dari total penjualan
6. Biaya listrik, telepon dan air (ulilitas), serta transportasi meningkat sebesar 10%/tahun
7. Asuransi dibayar dimuka untuk 1 tahun 8. Amortisasi biaya operasional adalah 3 tahun
9. Penyusutan aktiva dengan menggunakan metode garis lurus (straight line) berdasarkan usia ekonomis masing-masing aktiva tanpa nilai sisa
10. Suku bunga tabungan diasumsikan sebesar 8%. Tingkat resiko usaha ditentukan sebesar 7%. Nilai ini disesuaikan dengan tingkat inflasi yang saat ini sekitar 7 - 8% sehingga nilai DF untuk perhitungan NPV adalah 15%, dimana arus kas = laba bersih + penyusutan + amortisasi
11. Tarif pajak penghasilan sesuai dengan UU Pajak Tahun 2000, yaitu : Kurang dari Rp 50.000.000 sebesar 10%
Rp 50.000.000 - 100.000.000 sebesar 15%
Di atas Rp 100.000.000 sebesar 30%
48
TABEL 9.1 49 DATA INVESTASI
CRAB MASTER
KETERANGAN
Tanah
Sewa tambak 20 th BANGUNAN - Pengurukan tanah - Bangunan gedung
- Paving untuk Parkir ' Kandang
PERALATAN Komputer Mesin fax AC 1 pk Furniture
Pesawat telepon KENDARAAN Colt Bak
ASURANSl DIBYR DIMUKA Bangunan
Tenaga kerja
PERSEDIAAN AWAL Pakan kepiting
BIAYA PRAOPERASIONAL Perijinan
Soft Opening Biaya promosi Pemasangan instalasi
Jumlah Satuan
1000 m
22500 m
21000 m
2300 m
2700 m
2280 unit
2 unit 1 unit 1 unit
2 unit
2 unit
1 th
Kas awal
Harga Satuan ( R p )
75,000 10,000,000
30,000 1,200,000 200,000 182,500
6,000,000 2,755,000 3,000,000 25,000,000 200,000
95,000,000
18,000,000
Jumlah ( R p . ) 75,000,000 200,000,000
30,000,000 360,000,000 140,000,000 51,100,000
12,000,000 2,755,000 3,000,000 25,000,000 400,000
190,000,000
18,000,000 10,000,000
241,310
10,000,000 10,000,000 36,000,000 20,000,000 200,000,000
TOTAL 1,393,496,310
TABEL 9.2 DEPRESIASI CRAB MASTER
50
KETERANGAN BANGUNAN
- Pengumkan tanah - Bangunan gedung - Paving untuk Parkir Kandang
PERALATAN Komputer Mesin fax AC 1 pk Furniture
Pesawat telepon KENDARAAN Colt Bak
TOT>
Jumlah
( R P . )
30,000,000 360,000,000 140,000,000 51,100,000 12,000,000 2,755,000 3,000,000 25,000,000 400,000 190,000,000
\L
Umur ekonomis
10 10 10 ,10 5 3 3 5 3 5
Depr/th
3,000,000 36,000,000 14,000,000 5,110,000 2,400,000 918,333 1-000,000 5,000,000 133,333 38,000,000 105,561,667
Depr/bln
250,000
3,000,000
1,166,667
425,833
200,000
76,528
83,333
416,667
11,111
3,166,667
8,796,806
TABEL 9.3 DAFTAR BIAYA GAJI
CRAB MASTER
Jabatan Direktur Wakil Direktur Manajer Pemasaran Manajer Operasional
Manajer Keuangan dan Akuntansi Supervisor Produksi
Karyawan bagian pembelian Karyawan bagian gudang Staf keuangan dan akuntansi Karyawan bagian teknik Karyawan tambak Salesman
Satpam Sopir Total
Personil 1 1 1 1 1 1 4 2 1 1 24 5 2 2 47
Gaji /bulan 2,000,000 1,800,000 1,400,000 1,400,000 1,400,000 950,000 750,000 700,000
• 800,000 750,000 750,000 500,000 700,000 700,000
Jumlah 2,000,000
1,800,000
1,400,000
1,400,000
1,400,000
950,000
3,000,000
1,400,000
800,000
750,000
18,000,000
2,500,000
1,400,000
1,400,000
38,200,000
TABEL 9.4
CASH FLOW PRA OPERASIONAL CRAB MASTER
31 DESEMBER 2003
Keterangan Cash Inflow : Modal awal
Cash Outflow
Cash Outflow Operasional : Gaji + THR
Biaya utilitas Peralatan
Pembelian persediaan awal Biaya promosi
Biaya pra operasional
Total cash outflow operasional
Cash outflow pembiayaan : Sewa dibayar dimuka Tanah
Bangunan Kendaraan
Peralatan dan perlengkapan Total cash outflow pembiayaan Total cash outflow
Kas awal
Jumlah (Rp)
0 . 0
0 0 241,310
0 76,000,000 76,241,310
228,000,000 75,000,000 581,100,000 190,000,000 43,155,000 1,117,255,000
Total
'
1,393,496,310
1,193,496,310
200,000,000
NERACA PRA OPERASIONAL CRAB MASTER 31 DESEMBER 2003
AKTIVA Aktiva Lancar : Kas
Persediaan pakan Sewa dibayar dimuka Total Aktiva Lancar
Aktiva Tetap : Tanah Bangunan
Akum. Peny. Bangunan Peralatan
Akum. Peny. Peralatan Kendaraan
Akum. Peny. Kendaraan Total Aktiva Tetap
Aktiva Tak Berwujud : Pra operasional Amortisasi
Total Aktiva Tak Berwujud
TOTAL AKTIVA
200,000,000 241,310 228,000,000 428,241,310
75,000,000 581,100,000
43,155,000
190,000,000
889,255,000
76,000,000
76,000,000
1,393,496,310
, ! PASIVA . Kewajiban : Hutang Pajak
Total kewajiban
Modal Sendiri : Modal Sherly Modal Marliawati Total modal sendiri
•
TOTAL KEWAJIBAN DAN MODAL SENDIRI
-
-
696,748,155 696,748,155 1,393,496,310
1,393,496,310
54
TABEL 9.6
PERMINTAAN KEPITING PADA HOTEL DAN RESTORAN DI SURABAYA TAHUN 2003
Tahun/Bulan Tahun 2002
Juni Juli Agustus September Oktober Nop ember Desember Tahun 2003 Januari Februari Maret April Mei
Hotel
9.500 10.000 7.500 12.500 7.850 7.500 13.000
12.600 11.500 7.900 7.800 8.000
Restoran
22.500 22.150 19.000 24.500 18.500 18.700 23.500
23.450
22.100
19.150
18.900
18.000
Sumber: Hasil Survei Lapangan, 2003
TABEL 9.7 CRAB MASTER
PROYEKSI PANGSA PASAR KEPITING TAHUN 2004-2006
Tahun 2004
2005
2006 Bulan Januari Februari Maret April Mei Juni Juli Agustus September Oktober Nopember Des ember Total Januari Februari Maret April Mei Juni Juli Agustus September Oktober Nopember Desember Total Januari Februari Maret April Mei Juni Juli Agustus September Oktober Nopember Desember Total
Permintaan (kg) Hotel
13,230 12,075 8,295 8,190 8,400 10,474 11,025 8,269 13,781 8,655 8,269 14,333 124,995 13,892 12,679 8,710 8,600 8,820 10,997 11,576 8,682 14,470 9,087 8,682 15,049 . 131,244
14,586 13,313 9,145 9,029 9,261 11,547 12,155 9,116 15,194 9,542 9,116 15,802 137,807
Restoran 24,623 23,205 20,108 19,845 18,900 24,806 24,420 20,948 27,011 20,396 20,617 25,909 270,787 25,854 24,365 21,113 20,837 19,845 26,047 25,641 21,995 28,362 21,416 21,648 27,204 284,326 27,146 25,584 22,169 21,879 20,837 27,349 20,923 23,095 29,780 22,487 22,730 28,564 298,543
Permintaan Dipenuhi (15%) Hotel
992 1,811 1,244 1,229 1,260 1,571 1,654 1,240 2,067 1,298 1,240 2,150 17,757 2,084 1,902 1,306 1,290 1,323 1,650 1,736 1,302 2,171 1,363 1,302 2,257 19,687 2,188 1,997 1,372 1,354 1,389 1,732 1,823 1,367 2,279 1,431 1,367 2,370 20,671
Restoran
1,847
3,481
3,016
2,977
2,835
3,721
3,663
3,142
4,052
3,059
3,093
3,886
38,771
3,878
3,655
3,167
3,126
2,977
3,907
3,846
3,299
4,254
3,212
3,247
4,081
42,649
4,072
3,838
3,325
3,282
3,126
4,102
4,039
3,464
4,467
3,373
3,409
4,285
44,781
TABEL 9.8 PROYEKSI CASH FLOW
CRAB MASTER 31DESEMBER2004
KETERANGAN CASH INFLOW
Penjualan : Restoran Hotel TOTAL CASH INFLOW CASH OUTFLOW Pembelian :
Bibit Kepjting Pakan Gaji + THR Air,listrik.telepon Transportasi Koxnisi Asuransi Pajak
TOTAL CASH OUTFLOW SELISIH ARUS KAS KASAWAL KASAKJflR
JANUARI
64.634.063 34,728,750 99,362,813
39,745,125 241.310 38,200,000 1,000,000 500.000 1,987,256
81,673,691 17,689,122 200.000.000 217,689,122
FEBRUARI
121.826.250 63,393,750 185,220,000
74,088,000 449,820 38,200,000 1.000.000 500,000 3,704,400
117,942,220 67,277,780 217.689.122 284.966.902
MARET
105,564,375 43,548,750 149,113,125
59,645,250 362.132 38,200,000 1,000,000 500,000 2,982,263
102,689,644 46.423.481 284.966.902 331,390,382
APRIL
104.186.250 42,997,500 147,183,750
58,873,500 357,446 38,200,000 1,000,000 500,000 2,943,675
101,874,621 45,309,129 331,390,382 376,699,511
MEI
99,225,000 44,100,000 143.325.000
57,330,000 348.075 38,200,000 1,000,000 500,000 2,866,500
100,244,575 43,080,425 376.699.511 419,779,936
JUKI
130,232,813 54.987.188 185,220,000
74,088,000 449,820 38,200,000 1.000.000 500,000 3,704,400
117,942,220 67,277,780 419,779,936 487.057.716
JULI
128,206,969 57,881,250 186,088,219
74,435,288 451.929 38,200.000 1,000,000 500.000 3,721,764
118,308,980 67.779.238 487.057.716 554,836,954
AGUSTUS
109,974,375 43,410,938 153,385,313
61,354,125 372,507 38,200,000 1,000,000 500,000 3,067,706
104,494,338 48,890,974 554,836,954 603,727,928
SEPTEMBER
141.809.063 72.351.563 214.160,625 j
85.664.250 520,104 38.200.000 1.000.000 500.000 4,283,213
130.167.567 83,993,058 603.727.928 687,720,986
OKTOBER
107.080.313 45,436,781 152.517.094
61,006,838 370,399 38,200,000 1,000,000 500,000 3,050,342
104,127,578 48,389,516 687,720,986 736,110,502
NOPEMBER
108,237,938 43.410.938 151,648,875
60,659,550 368,290 38.200.000 1,000,000 500,000 3,032,978
103,760,818 47,888,057 736,110,502 783,998,560
DESEMBER
136,020,938 75,245,625 211,266,563
84,506,625 513,076 76,400,000 1,000,000 500.000 4,225,331
167,145,032 44,121,530 783,998,560 828,120,090
LA
LAPORAN RUGI LABA CRAB MASTER 31 DESEMBER2004
KETERANGAN
Ramalan Penjualan:
Restoran Hotel Total P E N J U A L A N
Restoran Hotel Total
HARGA POKOk" P E N J U A L A N Bibit Kepiting
Pakan kepiting TOTAL HPP
LABA K O T O R
BLAYA OPERASIONAL Gaii + THR
Air,lisuik.telepon Transportasi Komisi Sewa Asuransi Amortisasi Penyusutan
TOTAL BIAYA OPERASIONAL LABA SEBELUM PAJAK PAJAK
LABA BERSIH
HARGA per kg
35,000
14.000 850
0 1 0.1 0.1 0.02
JANUARJ
1.547 992 2,839
64,634,063 34,728,750 99,362,813
39,745,125 241,310 39,986,435
59.376,378
38,200,000 1,000,000 500,000 1.987,256 833,333 2,333,333 2,111,111 8.796,806 55,761,840 3,614,538
FEBRUARI
3,481 1.811 5,292
121,826,250 63,393,750 185,220,000
74,088,000 449,820 74,537,820
110,682,180
38.200,000 1,000,000 500,000 3,704,400 833,333 2,333,333 2,111,111 8,796,806 57,478,983 53,203,197
M A R E T
3.015 1,244
• 4.260
105,564.375 43,548,750 149,113,125
59,645,250 362,132 60,007,382
89,105,743
38,200,000 1,000,000 500.000 2,982,263 833.333 2,333,333 2.111.111 8,796,806 56,756,846 32,348,897
APRIL
2,977 1,229 4.205
104.186,250 42,997.500 147,183,750
58,873,500 357,446 59,230,946
87,952,804
38.200,000 1.000,000 500,000 2,943,675 833.333 2,333,333 2,111,111 8,796,806 56,718,258 31,234,545
MEI
2.835 1.260 4.095
99,225,000 44,100,000 143,325,000
57,330,000 348,075 57,678,075
85,646.925
38,200,000 1,000,000 500,000 2,866,500 833,333 2,333,333 2,111,111 8,796,806 5-i.641.0S3 29,005,842
JUN1
3,721 1,571 5.292
130,232,813 54,987,188 185,220,000
74,088,000 449,820 74,537,820
110,682,180
38,200,000 1,000,000
3,704,400 833,333 2,333,333 2,111,111 8,796,806 57,478,983 53,203,197
JULI
3.663 1.654 5,317
128,206,969 57.881,250 186,088,219
74,435,288 451,929 74,887,216
111,201,003
38,200,000 1,000,000 500.000 3,721,764 833,333 2,333,333 2,111,111 8,796,806 57,496.348 53.704.655
AGUSTUS
3.; 4 : 1,240 4.382
109.974.375 43.410,938 153.385,313
61,354,125 372,507 61,726,632
91,658,680
38,200,000 1,000,000 500,000 3,067.706 833,333 2.333,333 2,111,111 8,796,806 56,842,290 34.816.391
S E P T E M B E R
4.052 2.067 6,119
141,809,063 72,351,563 214.160.625
85,664,250 520,104 86,184,354
127,976,271
38,200,000 1,000,000 500,000 4,283,213 833.333 2,333,333 2,111,111 8,796,806 58,057,796 69,918,475
OKTOBER
3,059 1,298 4.358
107,080,313 45,436,781 152,517,094
61,006,838 370,399 61,377,236
91,139,858
38,200,000 1.000,000 500,000 3.050,342 833,333 2.333,333 2.111,111 8,796,806 56,824,925 34.314.932
NOPEMBER
3,093 1,240 4,333
108,237.938 43,410.938 151,648,875
60,659,550 36S.290 61,027,1840
90,621,035
38.200,000 1,000.000 500.000 3.032,978 833,333 2,333.333 2,111.111 8,796,806 56,807,561 33.813.474
D E S E M B E R
3,886 2,150 6,036
136,020,938 75.245,625 211,266,563
84,506,625 513,076 85,019,701
126,246,862
76,400,000 1.000,000 500,000 4,225,331 833,333 2,333,333 2.111,111 8,796,806 96,199,915 30.046,947
TOTAL
38.771 17,757
• 56,528
1,356,998.344 621,493,031 1,978,491,375
791,396,550 4,804,908 796,201,458
1,182,289,917
496,600,000 12,000,000 6,000,000 39.569,828 10,000,000 28,000,000 25,333,333 105,561,667 723,064,828 459,225.090 84,345,018 374.880,072
TABEL9.10
LAPORAN PERSEDIAAN PAKAN KEPITING CRAB MASTER
31DESEMBER2004
KETERANGAN PERSEDIAAN AWAL PEMBELIAN BARANGTERSEDIA PEMAKAIAN PERSEDIAAN AKHIR
JANUARI 241,310 241.310 482.619 241.310 241.310
FEBRUARI 241.310
4 4 y . j 2 '
691,130 449,820 241.310
MARET 241,310 362.132 603,442 362.132 241.310
APRIL 241.310 357.446 r 9 i . " ; e 357.446 241.310
MEI 241,310 348,075 589,385 348.075 241,310
JUNI 241.310 449.820 691.130 449.820 241.310
JULI 241,310 451.929 693.238 451,929 241.310
AGUSTUS 241.310 372.507 613.817 372.507 241,310
SEPTEMBER 241.310 520.104 761.414 520.104 241.310
OKTOBER 241,310 370,399 611,708 370.399 241,310
NOPEMBER 241,310 368,290 609,600 368,290 241,310
DESEMBER 241,310 513,076 754,386 513,076 241.310
NERACA CRAB MASTER 31 DESEMBER 2004
AKTIVA Aktiva Lancar : Kas
Persediaan pakan Sewa dibayar dimuka Total Aktiva Lancar
Aktiva Tetap:
Tanah Bangunan
Akum. Peny. Bangunan Peralatan
Akum. Peny. Peralatan Kendaraan
Akum. Peny. Kendaraan Total Aktiva Tetap
Aktiva Tak Berwujud : Pra operasional Amortisasi
Total Aktiva Tak Berwujud
TOTAL AKTIVA
828,120,090 241,310 190,000,000 1,018,361,400
75,000,000 581,100,000 (58,110,000)
43,155,000 (9,451,667) 190,000,000
(38,000,000) 783,693,333
76,000,000 (25,333,333)
50,666,667
1,852,721,400
PASIVA Kewajiban:
Hulang Pajak
Total kewajiban
Modal Sendiri:
Modal Sherly Modal Marliawati
Laba (rugi) tahun berjalan
Total modal sendiri
TOTAL KEWAJIBAN DAN MODAL SENDIRI
84,345,018
84,345,018
696,748,155 696,748,155 374,880,072
1,768,376,382
1,852,721,400
TABEL9.12 PROYEKSI CASH FLOW
CRAB MASTER 31DESEMBER2005
KETERANGAN CASH INFLOW
Penjualan : Restoran Hotel TOTAL CASH INFLOW CASH OUTFLOW Pembelian :
Bibit Kepiting Pakan Gaji + THR Air.Iistrik,tetepon Transportasi Komisi Asuransi
Pajak
TOTAL CASH OUTFLOW SELISH ARUS KAS KASAWAL K A S A K H R
JANUARI
162,877,838 87,516,450 250,394,288
95,984,477 582,763 42,020,000 1,100,000 550.000 5,007,886 28,000,000
173,245,126 77,149,162 828,120,090 905,269,252
FEBRUARI
153.501.075 79,876,125 233,377,200
89,461,260 543,158 42,020,000 1,100,000 550,000 4,667,544
138,341,962 95,035,238 905.269.252 1,000,304,490
MARET
133,011,113 54,871,425 187,882,538
72,021,639 437.274 42,020,000 1.100.000 550,000 3.757.651
84,345,018 204,231,582 (16,349.045) 1,000,304,490
983,955,445
.APRIL
131.274.675 54,176,850 185,451,525
71,089,751 431,616 42,020,000 1,100,000 550,000 3,709,031
118.900.398 66,551,127 983,955,445 1,050,506,572-
MEI
125,023,500 55,566,000 180.589.500
69,225,975 420.301 42,020,000 1,100,000 550,000 3,611,790
116,928,066 63.661.434 1,050,506,572 1,114,168,007
JUNI
164,093,344 69.283.856 233,377,200
89,461,260 543,158 42,020,000 1,100,000 550,000 4.667.544
138,341,962 95.035.238 1,114,168,007 1.209.203.245
JULI
161,540,781 72,930,375 234,471,156
89,880,610 545,704 42,020,000 1,100,000 550,000 4.689.423
138,785,736 95,685,419 1,209,203,245 1.304.888.664
AGUSTUS
138,567,713 54,697,781 193,265,494
74,085,106 449,802 42,020,000 1,100,000 550,000 3,865,310
122,070,218 71.195.276 1,304,888,664 1,376,083,940
SEPTEMBER
178,679,419 91,162,969 269.842.388
103,439,582 628,026 42,020,000 1,100,000 550,000 5,396,848
153,134,456 116.707.932 1,376,083,940 1,492,791,872
OKTOBER
134,921,194 57,250,344 192,171,538
73,665,756 447,256 42,020,000 1,100,000 550,000 3,843,431
121.626.443 70,545,095 1,492,791,872 1,563,336,966
NOPEMBER
136,379,801 54.697.781 191,077,583
73,246,407 444,710 42,020,000 1,100,000 550,000 3,821,552
121,182,669 69,894,914 1,563,336,966 1,633,231,880
DESEMBER
171,386,381 94.809.488 266,195,869
102,041,750 619,539 84,040,000 1,100,000 550,000 5,323,917
193,675,206 72,520,662 1,633,231,880 1.705.752.543
c
LAPORAN RUGI LABA CRAB MASTER 31 DESEMBER 2005
KETERANGAN
Ramalan Penjualan (kg) : Restoran
Hotel Total P E N J U A L A N
Restoran Hotel Total
H A R G A P O K O K P E N J U A L A N Bibit Kepiting
Pakan kepiting TOTAL HPP
LABA K O T O R
B U Y A O P E R A S I O N A L Gaji + THR
Air,listrik,telepon Transportasi Komisi Sewa Asuransi Amortisasi Penvusutan
TOTAL BIAYA OPERASIONAL LABA S E B E L U M PAJAK.
PAJAK LABA BERSIH
HARGA
42.000
16,100 978
1.1 1 1
! 1 c :
JANUARI
3.878 2.084 5,962
162.877.838 87,516,450 250,394,288
95,984,477 582,763 96,567,240
153,827,048
42.020.000 1,100,000 550,000 5,007.886 833.333
• 2.333.333 2,111,111 8.796.806 62,752,469 91.074.579
FEBRUARI
3.655 1,902 5,557
153,501,075 79,876,125 233,377,200
89,461,260 543,158 90,004,418
143,372,782
42,020,000 1,100,000 550,000 4,667,544 833,333 2,333,333 2,111,111 8,796,806 62.412,127 80.960.655
M A R E T
3.167 1,306 4,473
133,011,113 54,871,425 187,882,538
72,021,639 437,274 72,458,914
115,423,624
42,020,000 1,100,000 550,000 3,757,651 S3?.333 2,333,333 2,111,111 S.796.806 61,502.234 53,921,390
APRIL
3,126 1,290 4,416
131,274,675 54,176,850 185,451,525
71,089,751 431,616 71,521,368
113,930,157
42,020,000 1,100,000 550,000 3,709,031 833,333 2,333,333 2,111,111 8,796,806 61,453,614 52.476,544
MEI
2.977 1.323 4.300
125,023,500 55,566,000 180,589,500
69,225,975 420,301 69,646,276
110,943,224
42,020,000 1,100,000 550,000 3,611,790 833.333 2,333,333 2,111.111 8,796,806 61,356,373 49,586,851
JUNI
3,907 1,650 5,557
164,093,344 69,283,856 233,377,200
89,461,260 543,158 90,004,418
143,372,782
42,020,000 1,100,000 550,000 4,667,544 833,333 2,333,333 2,111,111 8,796,806 62,412,127 80,960,655
JULI
3,846 1,736 5,583
161,540,781 72,930,375 234,471,156
89,880,610 545.704 90,426,313
144,044,842
42,020,000 1,100,000 550,000 4,689,423 833,333 2,333,333 2,111.111 8,796,806 62,434,006 81.610.836
A G U S T U S
3,299 1,302 4,602
138,567,713 54,697,781 193,265,494
74,085,106 449,802 74,534,908
118,730,585
42,020,000 1,100,000 550,000 3,865,310 833.333 2,333,333 2,111,111 8,796,806 61,609,893 57,120,692
S E P T E M B E R
4 2 5 4 2,171 6,425
178,679,419 91,162,969 269,842,388
103,439,582 628,026 104,067,608
165,774,780
42,020,000 1,100,000 550,000 5,396,848 833,333 2,333,333 2,111,111 8,796,806 63,141,431 102,633,349
OKTOBER
3,212 1,363 4,576
134,921,194 57,250,344 192,171,538
73,665,756 447,256 74,113,013
118,058.525
42,020,000 1,100,000 550,000 3,843,431 833.333 2,333,333 2,111.111 8,796,806 61,588,014 56.470.511
N O P E M B E R
3,247 1,302 4,549
136,379,801 54,697,781 191,077,583
73,246,407 444,710 73,691,117
117,386,466
42,020,000 1,100,000 550,000 3,821,552 833.333 2.333.333 2,111,111 8,796,806 61,566,135 55.820,331
D E S E M B E R
4,081 2,257 6,338
171,386,381 94,809,488 266,195,869
102,041,750 619,539 102,661,289
163,534,580
84,040,000 1,100,000 550.000 5,323,917 833,333 2,333,333 2,111,111 8,796,806 105,088,501 58,446,079
TOTAL
42,649 19,687 62.336
1,791,256,832 826,839,444 2,618,096,276
1,003,603,573 6,093,307 1,009,696.880
1,608,399,396
546,260,000 13,200,000 6,600',000 52,361,926 10,000.000 28,000,000 25,333.333 105,561.667 787,316,926 821,082.471 218,824.741 602,257,730
TABEL9.14
LAPORAN PERSEDIAAN PAKAN KEPITING CRAB MASTER
31 DESEMBER2005
KETERANGAN PERSEDIAAN AWAL PEMBELIAN BARANG TERSEDIA PEMAKAIAN PERSEDIAAN AKHIR
JANUARI 241,310 582,763 824,073 582,763 241,310
FEBRUARI 241,310 543,158 784,467 543,158 241,310
MARET 241,310 437,274 678,584 437,274 241,310
APRIL 241,310 431,616 672,926 431,616 241,310
MEI 241,310 420,301 661,610 420,301 241,310
JUNI 241,310 545. :5N 784.467 543.!5S 241,310
JULI 241,310 545.704 787,013 545,704 241,310
AGUSTUS 241,310 449,802 691,112 449,802 241,310
SEPTEMBER 241,310 628,026 869,336 628,026 241,310
OKTOBER 241,310 447,256 688,566 447,256 241,310
NOPEMBER 241,310 444,710 686,020 444,710 241,310
DESEMBER 241,310 619,539 860,849 t)9.5}y 241,310
NERACA CRAB MASTER
TAHUN 2005
AKTIVA Aktiva Lancar:
Kas
Persediaan pakan Sevva dibayar dimuka Total Aktiva Lancar
Aktiva Tetap : Tanah Bangunan
Akum. Peny. Bangunan Peralatan
Akum. Peny. Peralatan Kendaraan
Akum. Peny. Kendaraan Total Aktiva Tetap
Aktiva Tak Berwujud : Pra operasional Amortisasi
Total Aktiva Tak Bervvujud
TOTAL AKTIVA
1,705,752,543 241,310 180,000,000 1,885,993,852
75,000,000 581,100,000 (116,220,000)
43,155,000 (18,903,333) 190,000,000 (76,000,000) 678,131,667
76,000,000 (50,666,667)
25,333,333
2,589,458,852
PASIVA Kewajiban:
Hutang Pajak
Total kewajiban
Modal Sendiri : Modal Sherly Modal Marliawati Laba ditahan
Laba (rugi) taluin berjalan Total modal sendiri
»
TOTAL KEWAJIBAN DAN MODAL SENDIRI
218,824,741
218,824,741
696,748,155 696,748,155 374,880,072 602,257,730 2,370,634,111
2,589,458,852
TABEL9.16 PROYEKSI CASH FLOW
CRAB MASTER 31 DESEMBER2006
KETERANGAN CASH INFLOW
Penjualan: Restoran Hotel TOTAL CASH INFLOW CASH OUTFLOW Pembelian :
Bibit Kepiting Pakan Gaji + THR Air,listrilc,telepon Transportasi Komisi Asuransi Pajak
TOTAL CASH OUTFLOW SELISIH ARUS KAS KAS AWAL KAS AKHIR
JANUARI
205,226,075 110,270,727 315,496,802
115,901,256 703,686 46,222,000 U 10,000
605,000 6309,936 28,000.000
198,951,878 116,544,924 1,705,752,543 1,822^97,467
FEBRUARI
193,411,355 100,643,918 294,055,272
108,024,471 655.863 46,222,000 1,210,000 605,000 5,881,105
162,598,440 131,456,832 1,822,297,467 j
1,953,754,299
MARET
167,594,002 69,137,996 236,731,997
86,966,130 528,009 46,222,000 1,210,000 605,000 4,734,640
218,824,741 359,090,519 (122,358,522) 1,953,754,299 1,831.395,777
APRIL
165,406,091 68,262,831 233,668,922
85,840,875 521,177 46,222,000 1,210,000 605.000 4,673,378
139,072,430 94,596,492 1,831,395,777 1,925,992.269
MEI
157,529,610 7(\0;3.:6C 227.542,770
83,590,365 507,513 46,222,000 1,210,000 605,000 4,550,855
136,685,733 90.857,037 1,925,992,269 2,016.849,306
JUNI
206,757,613 87,297,659 294,055.272
108,024,471 655,863 46,222,000 1,210,000 605.000 5,881,105
162,598,440 131,456.832 2,016,849.306 2.148,306.138
JULI
203,541,384 91,892,273 295,433,656
108,530,836 658,937 46,222,000 1,210,000 605,000 5,908,673
163,135,447 132,298,210 2,148,306,138 2.280,604,347
AGUSTUS
174,595.318 6S.919.204 243.5'. 4.522
89,457.765 543,136 46,222,000 1,210,000 605.000 4,870,290
142,908.192 100,606.330 2,280,604.347 2,381,210.677
SEPTEMBER
225,136,068 114,865,341 340.001,408
124,903,295 758,341 46,222,000 1,210,000 605,000 6,800,028
180,498,665 159,502,744 2,381,210,677 2,540,713,421
OKTOBER
170,000,704 72,135,434 242,136,138
88,951,401 540,062 46,222.000 1,210,000 605,000 4,842,723
142,371,186 99,764,952 2,540,713,421 2,640,478,373
NOPEMBER
171,838,550 68.9:9.204 240,757,754
88,445,036 536,988 46,222,000 1,210,000 605,000 4,815,155
141,834,179 98,923,575 2,640,478,373 2,739,401,948
DESEMBER
215,946,840 119,459,954 335,406,795
123,215,413 748,094 92,444,000 1,210,000 605,000 6,708,136
224,930,642 110,476,152 2,739,401,948 2,849.878,101
4 -
TABEL9.18
LAPORAN PERSEDIAAN PAKAN KEPHTNG CRAB MASTER
31DESEMBER2006
KETERANGAN PERSEDIAAN AWAL PEMBELLAN BARANG TERSEDIA PEMAKAIAN PERSEDIAAN AKHIR
JANUARI 241,310 703.686 944.996 703,686 241.310
FEBRUARI 241.310 655.863 897.173 655.863 241,310
MARET 241,310 528.009 769.318 528.009 241,310
APRIL 241.310 521.177 762.486 521.177 241.310
MEI 241.310 507.513 748,823 507,513 241,310
JUNI 241,310 655.863 897,173 655,863 241.310
JULI 241.310 658.937 900.247 658.937 241,310
AGUSTUS 241.310 543.136 784.446 543.136 241,310
SEPTEMBER 241.310 758.341 999.651 758.341 241,310
OKTOBER 241.310 540,062 781.372 540,062 241,310
NOPEMBER 241,310 536,988 778.297 536,988 241,310
DESEMBER 241,310 748,094 989,403 748,094 241,310
NERACA CRAB MASTER 31DESEMBER2006
AKTIVA Aktiva Lancar:
Kas
Persediaan pakan Biaya dibayar dimuka Total Aktiva Lancar
Aktiva Tetap : Tanah Bangunan
Akum. Peny. Bangunan Peralatan
Akum. Peny. Peralatan Kendaraan
Akum. Peny. Kendaraan Total Aktiva Tetap
Aktiva Tak Berwujud : Pra operasional Amortisasi
Total Aktiva Tak Berwujud
TOTAL AKTIVA
2,849,878,101 241,310 170,000,000 3,020,119,410
75,000,000 581,100,000 (174,330,000)
43,155,000 (28,355,000) 190,000,000 (114,000,000)
572,570,000
76,000,000 (76,000,000)
0
3,592,689,410
PASIVA Kewajiban : Hutang Pajak
Total kewajiban
Modal Sendiri : Modal Sherly Modal Marliawati Laba ditahan
Laba (rugi) tahun berjalan Total modal sendiri
TOTAL KEWAJIBAN DAN MODAL SENDIRI
339,116,590
339,116,590
696,748,155 696,748,155 977,137,801 882,938,710 3,253,572,821
3,592,689,410
GAMBAR9.1 TIMELINE
68
lo CIF CIF CIF (1.393.496.310) 505.775.072 733,152,730 1,013,833,710
t i l l
I 1 1 1
