9. RENCANA KEUANGAN. 41 Universitas Kristen Petra

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9. RENCANA KEUANGAN

9.1. Asumsi Keuangan

Asumsi keuangan Venice Cafe untuk perhitungan rencana keuangan adalah sebagai berikut:

a. Depresiasi peralatan menggunakan straight line method (metode garis lurus) dengan masa manfaat 5 tahun.

b. Kenaikan upah diasumsikan meningkat 10% per tahun.

c. Harga jual diasumsikan mengalami kenaikan 10% per tahun.

d. Tunjangan Hari Raya sebanyak 1x upah pada saat Idul Fitri.

e. Pajak akan dibayarkan setiap bulan Maret. Perhitungan PPh Venice café menggunakan norma. Sesuai dengan UU No. 36 tahun 2008 pasal 14 ayat 2 dan KEP-536/PJ./2000 prosentase untuk rumah makan adalah sebesar 25%.

f. Biaya listrik, telepon, dan air diasumsikan mengalami kenaikan 10% per tahun.

g. Asumsi tingkat penjualan produk Venice Café berdasarkan jumlah pengunjung adalah sebagai berikut:

• Antipasti ( Appetizer ) tingkat penjualan sebesar 1%

• Contorni ( Soup ) tingkat penjualan sebesar 1%

• Pizze ( Pizza ) tingkat penjualan sebesar 63%

• Primi Piatti tingkat penjualan sebesar 15%

• Secondi Piatti tingkat penjualan 18%

• Dessert tingkat penjualan 2%

• Drink tingkat penjualan 100%

h. Harga bahan baku diasumsikan mengalami kenaikan sebesar 10% per tahun.

i. Penjualan diasumsikan mengalami kenaikan sebesar 10% tiap bulan.

j. Pembelian bahan baku 15% lebih banyak dari total bahan baku yang dibutuhkan, dan kebutuhan bahan baku meningkat 5% tiap bulan.

Diasumsikan terjadi kerusakan bahan baku sebesar 5% tiap bulan.

k. Jumlah pengunjung diasumsikan sebesar 55% dari total kapasitas Venice

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l. Biaya setiap bulan diasumsikan meningkat sebesar 10% setiap bulan.

m. Di asumsikan bunga pinjaman flat 9,5% p.a selama 3 tahun.

n. Di asumsikan required return sebesar 7%.

o. PPN 10% diasumsikan lunas sehingga tidak di masukkan ke neraca, laporan rugi laba.

p. Di asumsikan biaya iklan di Jawa Pos meningkat 10% setiap tahun.

9.2. Investasi Awal

Tabel 9.1. Investasi Awal

Keterangan Jumlah Sewa Bangunan 3 tahun Rp. 750.000.000 Biaya Design Interior Rp. 908.888.875 Perlengkapan Kitchen, Café, Kebersihan, Bar Rp. 317.955.300 SIUP (Surat Ijin Usaha Perdagangan) Rp. 1.350.000 Biaya Bahan Baku Rp. 8.289.444 Biaya Peralatan Kitchen dan Bar Rp. 159.935.900 Working Capital Rp. 33.580.481

Total Rp. 2.180.000.000

9.3. Peralatan Dapur, Bar

Tabel 9.2. Peralatan Dapur

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah 1 Bain Maries 1 buah 1,110,200 1,110,200 2 Electric Soup

Warmer

1 buah 1,320,700 1,320,700

3 Basket Fryer 2 buah 290,300 580,600

4 Rice Mesh 1 buah 201,900 201,900

5 Table Can Opener 2 buah 1,579,000 3,158,000

6 Chopping Board 12 buah 97,400 1,168,800

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Tabel 9.2. Peralatan Dapur (sambungan)

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah 8 Ice Cube Maker 1 buah 15,682,900 15,682,900 9 Meat Slicer 1 buah 12,729,000 12,729,000 10 Mixer Optima 1 buah 16,206,000 16,206,000 11 Gastronom Rack 2 buah 2,324,500 4,649,000 12 Food Service

Trolley

2 buah 1,413,700 2,827,400

13 Fryer 1 buah 10,737,000 10,737,000 14 Electric Convection

Oven

1 buah 18,009,000 18,009,000

15 Chiller 2 buah 10,800,000 21,600,000 16 Stove 2 buah 350,000 700,000 17 Microwave 2 buah 850,000 1,700,000 Total 116,380,500

Tabel 9.3. Peralatan Bar

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah 1 CM Royal

Cappucino Saeco Full Automatic

1 buah 20,800,000 20,800,000

2 Ice Cube Maker 1 buah 15,682,800 15,682,800

3 Freezer 1 buah 3,500,000 3,500,000

4 Table Can Opener 1 buah 1,579,000 1,579,000

5 Juice Dispencer 1 buah 1,993,600 1,993,600

Total 43,555,400

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9.4. Akumulasi Penyusutan Peralatan Dapur dan Bar

Tabel 9.4. Akumulasi Penyusutan Peralatan

Peralatan Jumlah Masa Manfaat Penyusutan per tahun Peralatan dapur Rp.116,380,500 5 tahun Rp. 23,276,100 Peralatan bar Rp. 43,555,400 5 tahun Rp. 8,711,080

9.5. Amortisasi Biaya

Tabel 9.5. Amortisasi Biaya

Peralatan Jumlah Masa Manfaat Penyusutan per tahun Design interior Rp.908,888,875 3 tahun Rp. 302,962,958 Sewa di bayar

dimuka

Rp.750,000,000 3 tahun Rp. 250,000,000

9.6. Daftar Harga Produk

Tabel 9.6. Daftar Harga Produk

No. Item Cost / pax Selling

Price

Selling Price +PPN

10%

Rata-rata Harga Jual sebelum PPN 10%

Antipasti

1 Zuppa Toscana Rp. 12,680.25 Rp. 37,500 Rp. 41,250

2 Insalata di Patate Rp. 8,250.9 Rp. 25,000 Rp. 23,100

3 Insalata di Balsamico Rp. 9,455.55 Rp. 32,000 Rp. 35,200

4 Crema di Podomori Rp. 12,671 Rp. 35,500 Rp. 39,050

Rp. 32,500

Contorni

1 Tomato Bruschetta Rp. 5,152.68 Rp. 25,000 Rp. 27,500

2 Mozarella Fritta Rp. 2,761.98 Rp. 22,000 Rp. 24,200

3 Spinati Saltati Rp. 5,649.23 Rp. 25,500 Rp. 28,050

4 Arancini ai Funghi Rp. 2,822.78 Rp. 22,000 Rp. 24,200

Rp. 23,625

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Tabel 9.6. Daftar Harga Produk (sambungan)

No. Item Cost / pax Selling

Price

Selling Price +PPN

10%

Rata-rata Harga Jual sebelum PPN 10%

Pizze

1 Pizza Quattro Formagi Rp. 15,700.25 Rp. 49,000 Rp. 53,900

2 Pizza Marinara Rp. 27,179.9 Rp. 68,000 Rp. 74,800

3 Pizza Vegetariana Rp. 11,819.75 Rp. 45,000 Rp. 49,500

Rp. 54,000

Primi Piatti

1 Penne with Zucchini and Eggplant Rp. 6,654.63 Rp. 25,500 Rp. 28,050

2 Pasta with Creamy Sauce Rp. 8,628.42 Rp. 27,500 Rp. 30,250

3 Fettuccine Alfredo Rp. 4,688.08 Rp. 24,500 Rp. 26,950

4 Mushroom Lasagna ^Rp. ^13,360 Rp. 38, 500 Rp. 42,350

Rp. 28,500

Secondi Piatti

1 Fried Mushroom Ravioli ^Rp. ^10,410 Rp. 37,000 Rp. 38,500

2 Italian Style Beef Pepper Steak Rp. 9,828.75 Rp. 35,500 Rp. 39,050

3 Chicken Parmesan Rp. 14,207.3 Rp. 40,500 Rp. 43,450

4 Chicken Vesuvio Rp. 11,495.5 Rp. 34,500 Rp. 35,750

Rp. 36,875

Dessert

1 Peach Gelato Rp. 2,867.5 Rp. 15,500 Rp. 17,050

2 Apple Flan Rp. 7,697.25 Rp. 25,000 Rp. 27,500

3 Banana Bread Cake Rp. 3,848.75 Rp. 24,000 Rp. 26,400

4 Orange Sorbetto Rp. 1,137.5 Rp. 21,000 Rp. 22,000

Rp. 21,375

Drink

1 Tropical Fruit Smoothies Rp. 4,323.75 Rp. 22,500 Rp. 24,750

2 Guava Smoothie Rp. 1,820.67 Rp. 19,500 Rp. 21,450

3 Vanilla Milkshake ^Rp. ^6,780 Rp. 26,000 Rp. 28,600

4 Coffee Milkshake ^Rp. ^7,910 Rp. 28,000 Rp. 30,800

5 Caramel Latte Milkshake ^Rp. ^8,325 Rp. 29,000 Rp. 31,900

6 Chunky Monkey Milkshake ^Rp. ^11,350 Rp. 34,500 Rp. 37,950

7 Tutty Frutty Orange Juice Rp. 6,200 Rp. 26,000 Rp. 28,600

8 Tropical Shake Rp. 2,887.5 Rp. 20,000 Rp. 22,000

9 Perfectly Pear Punch Rp. 5,350 Rp. 24,000 Rp. 26,400

10 Green Fruit Juice ^Rp. ^10,650 Rp. 33,500 Rp. 36,850

11 Chocolate Caliente ^Rp. ^9,765 Rp. 29,000 Rp. 31,900

12 Chocolada ^Rp. ^10,575 Rp. 33,000 Rp. 36,300

13 Classic Cocoa ^Rp. ^6,513.7 Rp. 24,000 Rp. 25,300

Rp. 27,678

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9.7. Persediaan Bahan Baku

Tabel 9.7. Persediaan Bahan Baku

No. Item Harga Unit Jumlah Total

A Flour and Powder

1 Tepung Segitiga Biru Rp. 5,000 Kg 5 Kg Rp. 15,000 2 Tepung Cakra Kembar

(Bread Flour)

Rp. 7,000 Kg 3 Kg Rp. 21,000

3 Tepung Kunci Biru (Cake Flour)

Rp. 10,000 Kg 4 Kg Rp. 40,000

4 Pepper Powder/90gr Rp. 15,000 Kg 450 Gr Rp. 75,000 5 Nutmeg Powder/60gr Rp. 12,000 Kg 120 Gr Rp. 24,000 6 Black Pepper

Powder/60gr

Rp. 16,100 Kg 120 Gr Rp. 32,200

7 Almond Powder/90gr Rp. 18,000 Kg 180 gr Rp. 36,000 8 Baking Powder Rp. 20,000 Kg 1 Kg Rp. 20,000 9 Cinnamon Powder Rp. 60,000 Kg 1 Kg Rp. 60,000 10 Baking Soda Rp. 6,000 Kg 1 Kg Rp. 6,000 11 Cocoa Powder Rp. 75,000 Kg 1 Kg Rp. 75,000

B Dry Product

1 Salt Rp. 2,000 Kg 2 Kg Rp. 4,000

2 Sugar Rp. 4,500 Kg 5 Kg Rp. 21,500

3 Instant Yeast Rp. 40,000 Kg 1 Kg Rp. 40,000 4 Flaked Coconut Rp. 13,000 Kg 2 Kg Rp. 26,000 5 Instant Coffee Rp. 26,000 Kg 2 Kg Rp. 52,000

C Dairy Product

1 Fresh Milk (ultra) Rp. 10,500 Ltr 10 Ltr Rp. 100,500 2 Skim Fresh Milk Rp. 12,000 Ltr 4 Ltr Rp. 48,000 2 Fresh Cream (Anchor) Rp. 48,000 Ltr 10 Ltr Rp. 480,000 3 Egg/pc Rp. 600 Kg 100 pcs Rp. 60,000 4 Yoghurt Plain Rp. 40,000 Ltr 7 Ltr Rp. 280,000 5 Mayonaise/500ml Rp. 35,000 Ltr 3 Ltr Rp. 210,000 6 Unsalted Butter

(Elle&Vire)/227gr

Rp. 15,000 Kg 1 Kg Rp. 66,000

7 Mozzarella Cheese/500gr Rp. 29,500 Kg 4 Kg Rp. 236,000 8 Parmesan Cheese/500gr Rp. 20,000 Kg 3 Kg Rp. 120,000

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Tabel 9.7. Persediaan Bahan Baku (sambungan)

No. Item Harga Unit Jumlah

Total

10 Butter Cream Rp. 13,000 Kg 1 Kg Rp. 13,000 11 Cheddar Cheese/250gr Rp. 12,000 Kg 1,5 Kg Rp. 72,000 12 Cottage Cheese/500gr Rp. 35,000 Kg 3 Kg Rp. 210,000 13 Feta Cheese/250Gr Rp. 25,000 Kg 1 Kg Rp. 100,000 14 Romano Cheese/500gr Rp. 30,000 Kg 2 Kg Rp. 120,000 15 Coconut Milk (kara) Rp. 15,000 Ltr 2 Ltr Rp. 30,000

D Nut

1 Walnut Rp. 65,000 Kg 1 Kg Rp. 65,000

E Fruit and Juice

1 Tomato Rp. 9,000 Kg 11 Kg Rp. 99,000

2 Lemon Juice Rp. 18,000 Ltr 2 Ltr Rp. 36,000

3 Peach/500gr Rp. 25,000 Kg 1 Kg Rp. 50,000

4 Apple Rp. 21,000 Kg 3 Kg Rp. 63,000

5 Lemon Rp. 20,000 Kg 1 Kg Rp. 20,000

6 Banana Rp. 12,000 Kg 1 Kg Rp. 12,000

7 Orange Rp. 13,000 Kg 2 Kg Rp. 26,000

8 Tomato Plum Rp. 20,000 Kg 1 Kg Rp. 20,000

9 Pineapple Juice Rp. 22,000 Ltr 3 Ltr Rp. 66,000

10 Mango Rp. 6,500 Kg 2 Kg Rp. 13,000

11 Papaya Rp. 8,500 Kg 2 Kg Rp. 17,000

12 Strawberry Rp. 9,000 Kg 1 Kg Rp. 9,000

13 Guava Rp. 15,000 Kg 2 Kg Rp. 30,000

14 Pineapple Rp. 2,300 Kg 3 Kg Rp. 9,200

15 Red Grape Rp. 20,000 Kg 1 Kg Rp. 20,000

16 Fresh Pear Rp. 11,000 Kg 1 Kg Rp. 11,000

17 Green Grape Rp. 21,000 Kg 1 Kg Rp. 21,000

18 Kiwi Rp. 45,000 Kg 2 Kg Rp. 90,000

19 Honeydew Rp. 10,500 Kg 6 Kg Rp. 63,000

F Vegetable and Herbs

1 Garlic Rp. 4,000 Kg 5 Kg Rp. 20,000

2 Onion Rp. 4,600 Kg 4 Kg Rp. 18,400

3 Carrot Rp. 2,100 Kg 1 Kg Rp. 2,100

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Tabel 9.7 Persediaan Bahan Baku (sambungan)

No. Item Harga Unit Jumlah

Total

4 Sweet Pea Rp. 30,000 Kg 1 Kg Rp. 30,000

5 Potato Rp. 7,000 Kg 10 Kg Rp. 70,000

6 Leek Rp. 10,000 Kg 500 Gr Rp. 5,000

7 Lettuce Organic Rp. 30,000 Kg 1,5 Kg Rp. 45,000 8 Lollorosso (selada merah) Rp. 37,000 Kg 1,5 Kg Rp. 55,500 9 Red Capsicum Rp. 30,000 Kg 2 Kg Rp. 60,000 10 Yellow Capsicum Rp. 30,000 Kg 2 Kg Rp. 60,000 12 Green Capsicum Rp. 33,000 Kg 500 Gr Rp. 16,500

13 Parsley Rp. 9,000 Kg 2 Kg Rp. 18,000

14 Fresh Basil/200gr Rp. 8,500 Kg 400 Gr Rp. 17,000 15 Spinach Organic Rp. 33,000 Kg 2 Kg Rp. 66,000 16 Italian Herbs/90gr Rp. 20,000 Kg 500 Gr Rp. 111,111 17 Rosemary/60gr Rp. 13,500 Kg 120 Gr Rp. 27,000 18 Oregano/60gr Rp. 15,000 Kg 600 Gr Rp. 150,000 19 Cabai Kering Rp. 12,000 Kg 500 Gr Rp. 6,000

20 Eggplant Rp. 27,000 Kg 4 Kg Rp. 108,000

21 Zucchini/500gr Rp. 10,000 Kg 4 Kg Rp. 80,000 22 Shallot/500gr Rp. 7,000 Kg 500 Gr Rp. 7,000 23 Thyme/90gr Rp. 16,800 Kg 180 Gr Rp. 33,600

G Beef and Poultry

1 Smoked Chicken/100gr Rp. 7,000 Kg 1 Kg Rp. 70,000 2 Beef Bacon/100gr Rp. 6,000 Kg 3 Kg Rp. 180,000 3 Tuna in Oil/185gr Rp. 10,000 Kg 370 Gr Rp. 20,000 4 Smoked Beef/100gr Rp. 8,000 Kg 1 Kg Rp. 80,000 5 Kerang Tahu/500gr Rp. 28,000 Kg 3 Kg Rp. 168,000

6 Squid/300gr Rp. 13,000 Kg 3 Kg Rp. 130,000

7 Prawn/300gr Rp. 10,000 Kg 3 Kg Rp. 100,000

8 Shrimp/100gr Rp. 5,000 Kg 2 Kg Rp. 100,000 9 Beef/100gr Rp. 7,500 Kg 3 Kg Rp. 225,000 10 Boneless Chicken

Breast/150gr

Rp. 5,400 Kg 5 Kg Rp. 180,000

11 Whole Chicken/pc Rp. 22,000 Kg 8 pc Rp. 176,000 H Mushroom

1 Portabello funghi/300gr Rp. 10,900 Kg 4 Kg Rp. 145,333

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Tabel 9.7 Persediaan Bahan Baku (sambungan)

2 Oyster Mushroom/500gr Rp. 30,000 Kg 3 Kg Rp. 180,000 3 Umbrella

Mushroom/500gr

Rp. 25,000 Kg 2 Kg Rp 100,000

4 Ravioli Mushroom/500gr Rp. 45,000 Kg 3 Kg Rp. 270,000 5 Porcini Mushroom/400gr Rp. 30,000 Kg 2 Kg Rp. 150,000 6 Button Mushroom/500gr Rp. 15,000 Kg 500 Gr Rp. 15,000 I Pasta

1 Penne/500gr Rp. 16,000 Kg 2 kg Rp. 64,000

2 Bowtie/500gr Rp. 16,750 Kg 5 Kg Rp. 167,500

3 Fettuccine/500gr Rp. 15,000 Kg 3 kg Rp. 90,000 4 Lasagna Sheet/500gr Rp. 38,000 Kg 3 kg Rp. 228,000 5 Spaghetti/250gr Rp. 16,800 Kg 1 Kg Rp. 67,200 J Chocolate

1 Milk Chocolate Rp. 40,000 Kg 3 Kg Rp. 120,000 K Others

1 Extra Virgin Olive Oil/

500ml

Rp. 80,200 Ltr 5 Ltr Rp. 802,000

2 Puff Pastry/500gr Rp. 30,000 Kg 3 Kg Rp. 180,000 3 Balsamic Vinegar Rp. 18,000 Ltr 1 Ltr Rp. 18,000 4 Roti Tawar/10 slice Rp. 12,000 Slice 20 slice Rp. 24,000 5 French Bread/1pc Rp. 15,000 Pc 4 Rp. 60,000

6 Oil Rp. 16,000 Ltr 1 Ltr Rp. 16,000

7 Tomato Paste/250gr Rp. 12,000 Kg 500 Gr Rp. 24,000 8 Mascarpone/500gr Rp. 30,000 Kg 500 gr Rp. 30,000 9 Vanilla Ice Cream Rp. 19,000 Ltr 2 Ltr Rp. 38,000 10 Water/ 20ltr Rp. 25,000 Galon 1 Galon Rp. 25,000 11 Black Olive/400gr Rp. 37,000 Kg 400 Gr Rp. 37,000 12 White Wine Rp. 95,000 Ltr 2 Ltr Rp. 190,000 13 Vegetable Oil Rp. 22,000 Ltr 2 Ltr Rp. 24,000 14 Bread Crumbs/250gr Rp. 10,500 Kg 500 Gr Rp. 21,000 15 Spaghetti Sauce/140ml Rp. 16,000 Ltr 1 Ltr Rp. 16,000 16 Vanilla Extract Rp. 9,000 Kg 500 Gr Rp. 9,000 17 Mocha Ice Cream Rp. 18,500 Ltr 3 Ltr Rp. 55,500 18 Coffee Ice Cream Rp. 20,000 Ltr 2 Ltr Rp. 40,000

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Tabel 9.7 Persediaan Bahan Baku (sambungan)

19 Caramel Syrup/500ml Rp 14,000. Ltr 1 Ltr Rp. 14,000 20 Chocolate Syrup Rp. 40,000 Ltr 1 Ltr Rp. 40,000

21 Vanili Rp.180,000 Kg 1 Kg Rp. 180,000

22 Rum Rp. 75,000 Ltr 1 Ltr Rp. 75,000

Total Rp. 9,461,644

9.8. Biaya Setiap Bulan

Tabel 9.8. Biaya Cafe

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah

1 Tissue 5 pak 10,000 50,000

2 Tusuk Gigi 10 pak 2,000 20,000

3 Plastic Bag 1 rim 250,000 250,000

4 Bolpen 12 buah 5,000 60,000

Total 380,000

Tabel 9.9. Biaya Kebersihan

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah 1 Sabun cuci tangan 3 buah 4,000 12,000 2 Sabun cuci piring 2 botol 10,000 30,000

3 Spon cuci piring 3 buah 1,600 4,200

4 Plastic sampah 1 pak 10,000 10,000

Total 56,200

Tabel 9.10. Biaya Dapur

No. Jenis Peralatan Unit Satuan Harga/Unit Jumlah

1 Elpiji 12 Kg 2 buah 69,000 138,000

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9.9. Biaya Promosi

Tabel 9.11. Biaya Promosi

Jenis Iklan Ukuran Harga/cm Total Tayang Jumlah

Iklan Jawa Pos 8X15 30,000 8 28,800,000

9.10. Perincian Jumlah Cicilan Pinjaman

Tabel 9.12. Jumlah Cicilan Pinjaman (dalam Rupiah) Pinjaman Bunga

p.a.

Pokok Pinjaman / bln

Biaya Bunga / bln

Angsuran / bln 872,000,000 9.5% 24,222,222 6,903,333 31,125,555

9.11. Aliran kas Pra-Operasional

Tabel 9.13. Aliran Kas Pra-Operasional

Aliran Kas operasional Pemasukan Kas :

Pihak Ketiga Rp. 872,000,000

Modal Yohanes Rp.1,308,000,000

Total Pemasukan Kas Rp. 2,180,000,000

Pengeluaran Kas :

Sewa Bangunan selama 3 tahun Rp. 750,000,000 Biaya Design Interior Rp. 908,888,875 Biaya Persediaan Bahan Baku

Awal Rp. 9,461,644

Biaya Perlengkapan Dapur Rp. 20,889,200

Biaya Perlengkapan Café Rp. 291,441,100

Biaya Perlengkapan Bar Rp. 5,450,500

Biaya Perlengkapan kebersihan Rp. 174,500

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Tabel 9.13. Aliran Kas Pra-Operasional (sambungan) Aliran Kas operasional

Biaya Peralatan Dapur Rp. 11,6380,500 Biaya Peralatan bar Rp. 43,555,400 SIUP (Surat Ijin Usaha

Perdagangan) Rp. 1,350,000

Total Pengeluaran Kas Rp. 2,147,591,719

Saldo Kas Pra Operasional Rp. 32,408,281

9.12. Neraca Pra Operasional

Tabel 9.14. Neraca Pra-Operasional Neraca pra operasional

Aktiva Lancar

Kas Rp 32,408,281

Persediaan Bahan Baku Rp 9,461,644 Sewa dibayar dimuka Rp 750,000,000 Perlengkapan Dapur Rp 20,889,200 Perlengkapan Cafe Rp 291,441,100 Perlengkapan Bar Rp 5,450,500 Perlengkapan Kebersihan Rp 174,500

Total Aktiva Lancar Rp 1,109,825,225

Aktiva Tetap

Peralatan Dapur Rp 116,380,500 Peralatan Bar Rp 43,555,400

Total aktiva tetap Rp 159,935,900

Aktiva Lain-lain

Design Interior Rp 908,888,875

Ijin Usaha Rp 1,350,000

Total aktiva lain-lain Rp 910,238,875

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Tabel 9.14. Neraca Pra-Operasional (sambungan)

Total aktiva Rp2,180,000,000

Kewajiban dan modal

Utang pihak ketiga Rp 872,000,000

Hutang Pajak Rp 0

Total kewajiban Rp 872,000,000

Modal pemilik Rp1,308,000,000

Total kewajiban dan modal Rp2,180,000,000

(14)

9.13. Gaji Karyawan

Tabel 9.15. Gaji Karyawan Tahun 2009 - 2010

Tahun 2009 Tahun 2010

Jabatan Jumlah Gaji Total Gaji Total

Manager 1 Rp. 4,500,000 Rp. 4,500,000 Rp. 4,950,000 Rp. 4,950,000

Finance 1 Rp. 1,600,000 Rp. 1,600,000 Rp. 1,760,000 Rp. 1,760,000

Purchasing 1 Rp. 1,100,000 Rp. 1,100,000 Rp. 1,210,000 Rp. 1,210,000

Receiving 1 Rp. 1,100,000 Rp. 1,100,000 Rp. 1,210,000 Rp. 1,210,000

Storing 1 Rp. 1,100,000 Rp. 1,100,000 Rp. 1,210,000 Rp. 1,210,000

Supervisor 2 Rp. 1,000,000 Rp. 2,000,000 Rp. 1,100,000 Rp. 2,200,000

Waiter / Waitress 12 Rp. 850,000 Rp. 10,200,000 Rp. 935,000 Rp. 11,220,000

Steward 3 Rp. 700,000 Rp. 2,100,000 Rp. 770,000 Rp. 2,310,000

Cashier 2 Rp. 950,000 Rp. 1,900,000 Rp. 1,045,000 Rp. 2,090,000

Executive Chef 1 Rp. 3,500,000 Rp. 3,500,000 Rp. 3,850,000 Rp. 3,850,000

Product Chef 1 Rp. 2.000.000 Rp. 2,000,000 Rp. 2,200,000 Rp. 2,200,000

Cook Helper 8 Rp. 1,000,000 Rp. 8,000,000 Rp. 1,100,000 Rp. 8,800,000

Pastry Chef 1 Rp. 2,000,000 Rp. 2,000,000 Rp. 2,200,000 Rp. 2,200,000

Bartender 1 Rp. 1,100,000 Rp. 1,100,000 Rp. 1,210,000 Rp. 1,210,000

Assistant Bartender 2 Rp. 900,000 Rp. 1,800,000 Rp. 990,000 Rp. 1,980,000

Total Rp. 44,000,000 Total Rp. 48,400,000

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Tabel 9.16. Gaji Karyawan Tahun 2011 - 2012

Tahun 2011 Tahun 2012

Jabatan Jumlah Gaji Total Gaji Total

Manager 1 Rp. 5,445,000 Rp. 5,445,000 Rp. 5,989,500 Rp. 5,989,500

Finance 1 Rp. 1,936,000 Rp. 1,936,000 Rp. 2,129,600 Rp. 2,129,600

Purchasing 1 Rp. 1,331,000 Rp. 1,331,000 Rp. 1,464,100 Rp. 1,464,100

Receiving 1 Rp. 1,331,000 Rp. 1,331,000 Rp. 1,464,100 Rp. 1,464,100

Storing 1 Rp. 1,331,000 Rp. 1,331,000 Rp. 1,464,100 Rp. 1,464,100

Supervisor 2 Rp. 1,210,000 Rp. 2,420,000 Rp. 1,331,000 Rp. 2,662,000

Waiter / Waitress 12 Rp. 1,028,500 Rp. 12,342,000 Rp. 1,131,350 Rp. 13,576,200

Steward 3 Rp. 847,000 Rp. 2,541,000 Rp. 931,700 Rp. 2,795,100

Cashier 2 Rp. 1,149,000 Rp. 2,299,000 Rp. 1,263,900 Rp. 2,527,800

Executive Chef 1 Rp. 4,235,000 Rp. 4,235,000 Rp. 4,658,500 Rp. 4,658,500

Product Chef 1 Rp. 2,420,000 Rp. 2,420,000 Rp. 2,662,000 Rp. 2,662,000

Cook Helper 8 Rp. 1,210,000 Rp. 9,680,000 Rp. 1,331,000 Rp. 10,648,000

Pastry Chef 1 Rp. 2,420,000 Rp. 2,420,000 Rp. 2,662,000 Rp. 2,662,000

Bartender 1 Rp. 1,331,000 Rp. 1,331,000 Rp. 1,464,100 Rp. 1,464,100

Assistant Bartender 2 Rp. 1,089,000 Rp. 2,178,000 Rp. 1,197,900 Rp. 1,980,000

Total Rp. 53,240,000 Total Rp. 58,564,000

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Universitas Kristen Petr

9.14. Proyeksi Jumlah Pengunjung

Tabel 9.17. Proyeksi Jumlah Pengunjung Tahun 2009-2012

Tahun 2009 Tahun 2010 Tahun 2011 Tahun 2012

Bulan Jumlah Orang / hari

Jumlah Hari

Total Jumlah Orang /

hari

Jumlah Hari

Total Jumlah Orang /

hari

Jumlah Hari

Total Jumlah Orang /

hari

Jumlah Hari

Total

Jan 31 66 31 2,046 72 31 2,232 78 31 2,418

Feb 28 60 28 1,680 66 28 1,848 72 29 2,088

Mar 31 69 31 2,046 73 31 2,251 77 31 2,388

Apr 30 76 30 2,178 66 30 2,178 89 30 2,658

Mei 31 80 31 2,363 73 31 2,476 96 31 2,976

Jun 30 72 30 2,160 96 30 2,880 120 30 3,600

Juli 31 84 31 2,864 120 31 3,571 88 31 2,730

Agt 31 101 31 3,437 72 31 2,232 97 31 3,140

Sept 30 66 30 1,980 76 30 2,268 81 30 2,430

Okt 72 31 2,232 73 31 2,251 79 31 2,461 89 31 2,888

Nov 76 30 2,268 80 30 2,396 83 30 2,500 98 30 3,074

Des 95 31 2,930 96 31 2,971 100 31 3,101 118 31 3,812

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9.15. Proyeksi Penjualan

Tabel 9.18. Proyeksi Penjualan tahun 2009

Oktober November Desember

Jumlah Pengunjung 2,232 2,268 2,930

Antipasti (1%) 22 23 29

Antipasti (Rp.32,500) 725,400 737,100 952,088

Contorni (1%) 22 23 29

Contorni (Rp.23,625) 527,310 535,815 692,094

Pizze (63%) 1406 1846 1429

Pizze (Rp.54,000) 75,932,640 77,157,360 99,661,590

Primi Piatti (15%) 335 340 439

Primi Piatti (Rp.28,500) 9,541,800 9,695,700 12,523,613

Secondi Piatti (18%) 402 408 527

Secondi Piatti (Rp.36,875) 14,814,900 15,053,850 19,444,556

Dessert (2%) 45 45 59

Dessert (Rp.21,375) 954,180 969,570 1,252,361

Drink (100%) 2232 2268 2930

Drink (Rp.27,678) 61,777,296 62,773,704 81,082,701

Total 164,273,526 166,923,099 215,609,003

Promo Discount 25% 41,068,382 Total setelah Discount 123,205,145

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Tabel 9.19. Proyeksi Penjualan tahun 2010

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total Pengunjung 2,046 1,680 2,139 2,277 2,471 2,160 1,980 2,251 2,396 2,971

Antipasti (1%) 20 17 21 23 25 22 26 31 20 23 24 30

Antipasti

(Rp.35,750) 731,445 600,600 764,693 814,028 883,220 772,200 930,930 1,117,116 707,850 804,590 856,499 1,062,058

Contorni (1%) 20 17 21 1435 1556 1361 1641 1969 20 23 24 30

Contorni

(Rp.25,988) 531,704 436,590 555,873 591,735 642,033 561,330 676,715 812,057 514,553 584,875 622,609 772,035

Pizze (63%) 1289 1058 1348 342 371 324 391 469 1247 1418 1509 1872

Pizze (Rp.59,400) 76,565,412 62,868,960 80,045,658 85,209,894 92,452,735 80,831,520 97,446,888 116,936,266 74,095,560 84,221,953 89,655,628 111,172,978

Primi Piatti (15%) 307 252 321 341 371 324 391 469 297 338 359 446

Primi Piatti

(Rp.31,350) 9,621,315 7,900,200 10,058,648 10,707,593 11,617,738 10,157,400 12,245,310 14,694,372 9,310,950 10,583,447 11,266,250 13,970,149

Secondi Piatti (18%) 368 302 385 410 445 389 469 562 356 405 431 535

Secondi Piatti

(Rp.40,563) 14,938,358 12,266,100 15,617,374 16,624,946 18,038,067 15,770,700 19,012,455 22,814,946 14,456,475 16,432,193 17,492,335 21,690,495

Dessert (2%) 41 34 43 410 445 389 469 562 40 45 48 59

Dessert (Rp.23,513) 962,132 790,020 1,005,865 1,070,759 1,161,774 1,015,740 1,224,531 1,469,437 931,095 1,058,345 1,126,625 1,397,015

Drink (100%) 2046 1680 2139 2277 2471 2160 2604 3125 1980 2251 2396 2971

Drink (Rp.30,446) 62,292,107 51,148,944 65,123,566 69,325,087 75,217,719 65,762,928 79,280,863 95,137,036 60,282,684 68,521,317 72,942,048 90,448,139

Total 165,642,472 136,011,414 173,171,675 184,344,041 200,013,285 174,871,818 210,817,692 252,981,230 160,299,167 182,206,719 193,961,991 240,512,869

Grand Total 2,274,834,374

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Tabel 9.20. Proyeksi Penjualan tahun 2011

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total Pengunjung 2,232 1,848 2,251 1,980 2,251 2,880 3,720 2,232 2,268 2,461 2,500 3,101

Antipasti (1%) 22 18 23 20 23 29 37 22 23 25 25 31

Antipasti

(Rp.39,325) 877,734 726,726 885,048 778,635 885,048 1,132,560 1,462,890 877,734 891,891 967,702 983,310 1,219,304

Contorni (1%) 22 18 23 20 23 29 37 22 23 25 25 31

Contorni (Rp.28,586) 638,045 528,274 643,362 566,008 643,362 823,284 1,063,409 638,045 648,336 703,445 714,791 886,340

Pizze (63%) 1406 1164 1418 1247 1418 1814 2344 1406 1429 1550 1575 1953

Pizze (Rp.65,340) 91,878,494 76,071,442 92,644,149 81,505,116 92,644,149 118,552,896 153,130,824 91,878,494 93,360,406 101,296,040 102,929,847 127,633,010

Primi Piatti (15%) 335 277 338 1247 1418 1814 2344 1406 340 369 375 465

Primi Piatti

(Rp.34,485) 11,545,578 9,559,242 11,641,791 10,242,045 11,641,791 14,897,520 19,242,630 11,545,578 11,731,797 12,729,000 12,934,306 16,038,540

Secondi Piatti

(18%) 402 333 405 356 405 518 670 402 408 443 450 558

Secondi Piatti

(Rp.44,619) 17,926,029 13,492,710 16,432,193 14,456,475 16,432,193 21,027,600 27,160,650 16,296,390 16,559,235 17,966,770 18,256,557 22,638,130

Dessert (2%) 45 37 45 40 45 58 74 45 45 49 50 62

Dessert (Rp.25,864) 1,154,558 869,022 1,058,345 931,095 1,058,345 1,354,320 1,749,330 1,049,598 1,066,527 1,157,182 1,175,846 1,458,049

Drink (100%) 2232 1848 2251 1980 2251 2880 3720 2232 2268 2461 2500 3101

Drink (Rp.33,490) 74,750,528 61,890,222 75,373,449 66,310,952 75,373,449 96,452,294 124,584,214 74,750,528 75,956,182 82,412,457 83,741,690 103,839,696

Total 198,770,966 163,137,638 198,678,337 174,790,326 198,678,337 254,240,474 328,393,946 197,036,368 200,214,374 217,232,595 220,736,347 273,713,070

Grand Total 2,625,622,779

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Tabel 9.21 Proyeksi Penjualan tahun 2012

Januari Februari Maret April Mei Juni Juli Agustus September

Total Pengunjung 2,418 2,088 2,388 2,658 2,976 3,600 2,730 3,003 2,430

Antipasti (1%) 24 21 24 27 30 36 27 30 24

Antipasti

(Rp.43,258) 1,045,966 903,217 1,033,093 1,149,732 1,287,343 1,557,270 1,180,997 1,299,096 1,051,157

Contorni (1%) 24 21 24 27 30 36 27 30 24

Contorni

(Rp.31,445) 760,337 656,569 750,979 835,767 935,799 1,132,016 858,494 944,343 764,110

Pizze (63%) 1523 1315 1505 1674 1875 2268 1720 1892 1531

Pizze (Rp.71,874) 109,488,539 94,545,935 108,140,988 120,350,454 134,755,125 163,010,232 123,623,088 135,985,397 110,031,907

Primi Piatti (15%) 363 313 358 399 446 540 410 450 365

Primi Piatti

(Rp.37,934) 13,758,480 11,880,772 13,589,145 15,123,404 16,933,514 20,484,090 15,534,647 17,088,112 13,826,761

Secondi Piatti (18%) 435 376 430 478 536 648 491 541 437

Secondi Piatti

(Rp.49,081) 21,361,851 18,446,462 21,098,936 23,481,074 26,291,509 31,804,245 24,119,584 26,531,542 21,467,865

Dessert (2%) 48 42 48 53 60 72 55 60 49

Dessert (Rp.28,450) 1,375,848 1,188,077 1,358,915 1,512,340 1,693,351 2,048,409 1,553,465 1,708,811 1,382,676

Drink (100%) 2418 2088 2388 2658 2976 3600 2730 3003 2430

Drink (Rp.36,839) 89,077,713 76,920,705 87,981,372 97,914,752 109,634,108 132,621,905 100,577,303 110,635,033 89,519,786 Total 236,868,735 204,541,736 233,953,428 260,367,524 291,530,751 352,658,166 267,447,578 294,192,335 238,044,262 Grand Total 2,366,901,716

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9.16. Persediaan Bahan Baku

Tabel 9.22. Persediaan Bahan Baku tahun 2009

Persediaan Bahan Pokok Oktober November Desember

Persediaan Awal 9,461,644 9,215,430 8,992,870

Pembelian Bahan Baku 2,820,523 2,961,550 3,109,627

Kebutuhan Bahan Baku 2,452,629 2,575,260 2,704,023

Kerusakan Bahan Baku 614,108 608,849 605,125

Persediaan Akhir 9,215,430 8,992,870 8,793,349

Tabel 9.23. Persediaan Bahan Baku tahun 2010

Persediaan Bahan

Pokok Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Persediaan Awal 8,793,349 8,616,310 8,461,254 8,327,739 8,215,377 8,123,834 8,052,830 8,002,136 7,971,573 7,961,016 7,970,388 7,999,663 Pembelian Bahan Baku 3,265,108 3,428,364 3,599,782 3,779,771 3,968,760 4,167,198 4,375,557 4,594,335 4,824,052 5,065,255 5,318,517 5,584,443 Kebutuhan Bahan Baku 2,839,225 2,981,186 3,130,245 3,286,757 3,451,095 3,623,650 3,804,833 3,995,074 4,194,828 4,404,569 4,624,798 4,856,038 Kerusakan Bahan Baku 602,923 602,234 603,052 605,375 609,207 614,552 621,419 629,824 639,781 651,314 664,445 679,205 Persediaan Akhir 8,616,310 8,461,254 8,327,739 8,215,377 8,123,834 8,052,830 8,002,136 7,971,573 7,961,016 7,970,388 7,999,663 8,048,863

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Tabel 9.24. Persediaan Bahan Baku tahun 2011

Persediaan Bahan Pokok Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Persediaan Awal 8,048,863 8,118,062 8,207,384 8,317,001 8,447,136 8,598,064 8,770,110 8,963,650 9,179,116 9,416,992 9,677,815 9,962,180 Pembelian Bahan Baku 5,863,665 6,156,849 6,464,691 6,787,926 7,127,322 7,483,688 7,857,873 8,250,766 8,663,304 9,096,470 9,551,293 10,028,858 Kebutuhan Bahan Baku 5,098,840 5,353,782 5,621,471 5,902,544 6,197,671 6,507,555 6,832,933 7,174,579 7,533,308 7,909,974 8,305,472 8,720,746 Kerusakan Bahan Baku 695,626 713,746 733,604 755,246 778,723 804,088 831,399 860,721 892,121 925,673 961,455 999,552 Persediaan Akhir 8,118,062 8,207,384 8,317,001 8,447,136 8,598,064 8,770,110 8,963,650 9,179,116 9,416,992 9,677,815 9,962,180 10,270,740

Tabel 9.25. Persediaan Bahan Baku tahun 2012

Persediaan Bahan Pokok Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Persediaan Awal 10,270,740 10,604,206 10,963,348 11,349,001 11,762,062 12,203,495 12,674,334 13,175,682 13,708,715 14,274,688 14,874,932 15,510,863 Pembelian Bahan Baku 10,530,301 11,056,816 11,609,657 12,190,139 12,799,646 13,439,629 14,111,610 14,817,191 15,558,050 16,335,953 17,152,750 18,010,388 Kebutuhan Bahan Baku 9,156,783 9,614,622 10,095,354 10,600,121 11,130,127 11,686,634 12,270,965 12,884,514 13,528,739 14,205,176 14,915,435 15,661,207 Kerusakan Bahan Baku 1,040,052 1,083,051 1,128,650 1,176,957 1,228,085 1,282,156 1,339,297 1,399,644 1,463,338 1,530,532 1,601,384 1,676,063 Persediaan Akhir 10,604,206 10,963,348 11,349,001 11,762,062 12,203,495 12,674,334 13,175,682 13,708,715 14,274,688 14,874,932 15,510,863 16,183,982

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9.17. Aliran Kas

Tabel 9.26. Aliran Kas tahun 2009

2009 Oktober November Desember Total

Arus Kas Masuk

Pendapatan 164,273,526 166,923,099 215,609,003 546,805,628

Total Arus Kas masuk 164,273,526 166,923,099 215,609,003 546,805,628

Arus Kas Keluar

Pembelian Perlengkapan Café 380,000 399,000 418,950 1,197,950

Pembelian Perlengkapan Dapur 138,000 151,800 166,980 456,780

Pembelian Perlengkapan Kebersihan 56,200 61,820 68,002 186,022

Pembelian Bahan Baku 2,820,523 2,961,550 3,109,627 8,891,700

Biaya Gaji 44,000,000 44,000,000 44,000,000 132,000,000

Biaya Tunjangan Hari Raya

Biaya Promosi 28,800,000 28,800,000

Biaya Diskon 41,068,382 41,068,382

Pembayaran Hutang pajak

Biaya Telepon, Listrik, Air 5,100,000 5,100,000 5,100,000 15,300,000

Biaya Bunga Bank 6,903,333 6,903,333 6,903,333 20,710,000

Pembayaran Angsuran Utang 24,222,222 24,222,222 24,222,222 72,666,666

Total Arus Kas Keluar 153,488,660 83,799,725 83,989,114 321,277,499

Total Arus Kas 10,784,866 83,123,374 131,619,889 225,528,129

Kas Awal 32,408,281 43,193,147 126,316,521 32,408,281

Kas Akhir 43,193,147 126,316,521 257,936,410 257,936,410

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Tabel 9.27. Aliran Kas tahun 2010

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total

Arus Kas Masuk

Pendapatan 165,642,472 136,011,414 173,171,675 184,344,041 200,013,285 174,871,818 210,817,692 252,981,230 160,299,167 182,206,719 193,961,991 240,512,869 2,274,834,374 Total Arus Kas masuk 165,642,472 136,011,414 173,171,675 184,344,041 200,013,285 174,871,818 210,817,692 252,981,230 160,299,167 182,206,719 193,961,991 240,512,869 2,274,834,374

Arus Kas Keluar

Pembelian Perlengkapan Café 439,898 461,892 484,987 509,236 534,698 561,433 589,505 618,980 649,929 682,425 716,547 752,374 7,001,904

Pembelian Perlengkapan Dapur 183,678 202,046 222,250 244,475 268,923 295,815 325,397 357,936 393,730 433,103 476,413 524,055 3,927,822

Pembelian Perlengkapan Kebersihan 74,802 82,282 90,511 99,562 109,518 120,470 132,517 145,768 160,345 176,380 194,018 213,419 1,599,591

Pembelian Bahan Baku 3,265,108 3,428,364 3,599,782 3,779,771 3,968,760 4,167,198 4,375,557 4,594,335 4,824,052 5,065,255 5,318,517 5,584,443 51,971,143

Biaya Gaji 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 48,400,000 580,800,000

Biaya Tunjangan Hari Raya 48,400,000 48,400,000

Biaya Promosi 31,680,000 31,680,000

Pembayaran Hutang pajak 13,129,211 13,129,211

Beban Telepon, Listrik, Air 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 5,225,000 62,700,000

Biaya Bunga Pinjaman 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 6,328,055 75,936,660

Pembayaran Pokok Pinjaman 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 290,666,664

Total Arus Kas Keluar 119,818,763 88,349,861 101,702,018 88,808,322 89,057,176 89,320,193 89,598,253 138,292,297 90,203,333 90,532,440 90,880,772 91,249,568 1,167,812,996 Total Arus Kas 45,823,709 47,661,553 71,469,657 95,535,720 110,956,109 85,551,625 121,219,439 114,688,933 70,095,833 91,674,279 103,081,219 149,263,301 1,107,021,378

Kas Awal 257,936,410 303,760,119 351,421,671 422,891,328 518,427,048 629,383,158 714,934,783 836,154,222 950,843,155 1,020,938,988 1,112,613,268 1,215,694,487 257,936,410 Kas Akhir 303,760,119 351,421,671 422,891,328 518,427,048 629,383,158 714,934,783 836,154,222 950,843,155 1,020,938,988 1,112,613,268 1,215,694,487 1,364,957,788 1,364,957,788

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Tabel 9.28. Aliran Kas tahun 2011

Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total

Arus Kas Masuk

Pendapatan 198,770,966 163,137,638 198,678,337 174,790,326 198,678,337 254,240,474 328,393,946 197,036,368 200,214,374 217,232,595 220,736,347 273,713,070 2,625,622,779

Total Arus Kas masuk 198,770,966 163,137,638 198,678,337 174,790,326 198,678,337 254,240,474 328,393,946 197,036,368 200,214,374 217,232,595 220,736,347 273,713,070 2,625,622,779

Arus Kas Keluar

Pembelian Perlengkapan Café 789,993 829,492 870,967 914,515 960,241 1,008,253 1,058,666 1,111,599 1,167,179 1,225,538 1,286,815 1,351,156 12,574,414

Pembelian Perlengkapan Dapur 576,460 634,106 697,517 767,269 843,995 928,395 1,021,234 1,123,358 1,235,694 1,359,263 1,495,189 1,644,708 12,327,190

Pembelian Perlengkapan Kebersihan 234,761 258,237 284,061 312,467 343,714 378,085 415,894 457,483 503,232 553,555 608,910 669,802 5,020,203

Pembelian Bahan Baku 5,863,665 6,156,849 6,464,691 6,787,926 7,127,322 7,483,688 7,857,873 8,250,766 8,663,304 9,096,470 9,551,293 10,028,858 93,332,705

Biaya Gaji 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 53,240,000 638,880,000

Biaya Promosi 34,848,000 34,848,000

Beban Telepon, Listrik, Air 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 5,747,500 68,970,000

Biaya Bunga Pinjaman 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 4,026,944 48,323,328

Pembayaran Pokok Pinjaman 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 290,666,664

Total Arus Kas Keluar 129,549,546 95,115,351 203,771,051 96,018,843 96,511,939 97,035,088 150,830,333 98,179,873 98,806,075 99,471,492 100,178,874 100,931,189 1,366,399,652

Total Arus Kas 69,221,421 68,022,287 -5,092,713 78,771,483 102,166,399 157,205,387 177,563,613 98,856,495 101,408,299 117,761,104 120,557,473 172,781,881 1,259,223,127

Kas Awal 1,364,957,788 1,434,179,209 1,502,201,496 1,497,108,782 1,575,880,265 1,678,046,664 1,835,252,051 2,012,815,664 2,111,672,159 2,213,080,458 2,330,841,561 2,451,399,034 1,364,957,788 Kas Akhir 1,434,179,209 1,502,201,496 1,497,108,782 1,575,880,265 1,678,046,664 1,835,252,051 2,012,815,664 2,111,672,159 2,213,080,458 2,330,841,561 2,451,399,034 2,624,180,915 2,624,180,915

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Tabel 9.29. Aliran Kas tahun 2012

2012 Januari Februari Maret April Mei Juni Juli Agustus September Total

Arus Kas Masuk

Pendapatan 236,868,735 191,838,936 233,953,428 260,367,524 291,530,751 352,658,166 267,447,578 294,192,335 238,044,262 2,366,901,716 Total Arus Kas masuk 236,868,735 191,838,936 233,953,428 260,367,524 291,530,751 352,658,166 267,447,578 294,192,335 238,044,262 2,366,901,716 Arus Kas Keluar

Pembelian Perlengkapan Café 1,418,713 1,489,649 1,564,132 1,642,338 1,724,455 1,810,678 1,901,212 1,996,272 2,096,086 15,643,535 Pembelian Perlengkapan Dapur 1,809,179 1,990,097 2,189,107 2,408,018 2,648,819 2,913,701 3,205,071 3,525,578 3,878,136 24,567,707 Pembelian Perlengkapan Kebersihan 736,782 810,460 891,506 980,656 1,078,722 1,186,594 1,305,254 1,435,779 1,579,357 10,005,110 Pembelian Bahan Baku 10,530,301 11,056,816 11,609,657 12,190,139 12,799,646 13,439,629 14,111,610 14,817,191 15,558,050 116,113,038

Biaya Gaji 58,564,000 58,564,000 58,564,000 58,564,000 58,564,000 58,564,000 58,564,000 58,564,000 58,564,000 527,076,000

Biaya Promosi 38,332,800 38,332,800

Beban Telepon, Listrik, Air 6,322,250 6,322,250 6,322,250 6,322,250 6,322,250 6,322,250 6,322,250 6,322,250 6,322,250 56,900,250

Biaya Bunga Bank 2,301,111 2,301,111 2,301,111 2,301,111 2,301,111 2,301,111 2,301,111 2,301,111 2,301,111 20,709,999

Pembayaran Pokok Pinjaman 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 24,222,222 217,999,998 Total Arus Kas Keluar 144,237,358 106,756,605 237,805,407 108,630,734 109,661,226 169,324,185 111,932,730 113,184,403 114,521,212 1,216,053,861 Total Arus Kas 92,631,377 85,082,332 -3,851,980 151,736,790 181,869,525 183,333,981 155,514,848 181,007,932 123,523,050 1,150,847,855 Kas Awal 2,624,180,915 2,716,812,292 2,801,894,624 2,798,042,644 2,949,779,433 3,131,648,959 3,314,982,940 3,470,497,788 3,651,505,720 2,624,180,915 Kas Akhir 2,716,812,292 2,801,894,624 2,798,042,644 2,949,779,433 3,131,648,959 3,314,982,940 3,470,497,788 3,651,505,720 3,775,028,770 3,775,028,770

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9.18. Biaya Pajak

Tabel 9.30. Daftar Biaya Pajak tahun 2009 - 2012

2009 2010 2011 2012

Jumlah peredaran setahun Rp. 546,805,628 Rp. 2,274,834,374 Rp. 2,625,622,779 Rp. 2,366,901,716 Persentase penghasilan menurut norma Kode 63100 = 25%

Penghasilan neto setahun Rp. 136,701,407 Rp. 568,708,594 Rp. 656,405,695 Rp. 591,725,429

Penghasilan Kena Pajak = penghasilan neto dikurangi Penghasilan Tidak Kena Pajak (15,840,000)

Rp. 120,861,407 Rp. 552,868,594 Rp. 640,565,695 Rp. 575,885,429

Pajak Penghasilan yang terutang

5% Rp. 2,500,000 Rp. 2,500,000 Rp. 2,500,000 Rp. 2,500,000 15% Rp. 10,629,211 Rp. 30,000,000 Rp. 30,000,000 Rp. 30,000,000

25% Rp. 75,717,148 Rp. 97,641,424 Rp. 81,471,357

totaL Rp. 13,129,211 Rp. 108,217,148 Rp. 130,141,424 Rp. 113,971,357

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9.19. Laporan Rugi Laba

Tabel 9.31. Laporan Rugi Laba tahun 2009 - 2012

2009 2010 2011 2,012

Penjualan Rp 546,805,628 Rp 2,274,834,374 Rp 2,625,622,779 Rp 2,366,901,716 Beban operasional :

Pemakaian & kerusakan bahan baku Rp 9,559,995 Rp 52,715,628 Rp 91,110,828 Rp 112,109,090 Pemakaian perlengkapan café Rp 1,197,950 Rp 7,001,904 Rp 12,574,414 Rp 15,643,535 Pemakaian perlengkapan dapur Rp 456,780 Rp 3,927,822 Rp 12,327,190 Rp 24,567,707 Pemakaian perlengkapan kebersihan Rp 186,022 Rp 1,599,591 Rp 5,020,203 Rp 10,005,110 Beban gaji Rp 132,000,000 Rp 580,800,000 Rp 638,880,000 Rp 527,076,000 Beban THR Rp 48,400,000 Rp 53,240,000 Rp 58,564,000 Beban diskon Rp 41,068,382 Rp -

Beban Telepon,listrik, air Rp 15,300,000 Rp 62,700,000 Rp 68,970,000 Rp 56,900,250 Penyusutan Peralatan Dapur Rp 5,819,025 Rp 23,276,100 Rp 23,276,100 Rp 23,276,100 Penyusutan Peralatan Bar Rp 2,177,770 Rp 8,711,080 Rp 8,711,080 Rp 8,711,080 Amortisasi desain interior Rp 75,740,740 Rp 302,962,958 Rp 302,962,958 Rp 227,222,219 Beban promosi Rp 28,800,000 Rp 31,680,000 Rp 34,848,000 Rp 38,332,800 Beban sewa Rp 62,500,000 Rp 250,000,000 Rp 250,000,000 Rp 187,500,000 Total beban operasional Rp 374,806,663 Rp 1,373,775,085 Rp 1,501,920,773 Rp 1,289,907,891 Laba operasional Rp 171,998,965 Rp 901,059,289 Rp 1,123,702,006 Rp 1,076,993,825 Beban bunga Rp 20,710,000 Rp 75,936,660 Rp 48,323,328 Rp 20,709,999 Laba sebelum pajak Rp 151,288,965 Rp 825,122,629 Rp 1,075,378,678 Rp 1,056,283,826 Beban pajak Rp 13,129,211 Rp 108,217,148 Rp 130,141,424 Rp 113,971,357

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9.20. Laporan Perubahan Modal

Tabel 9.32. Laporan Perubahan Modal Tahun 2009 – 2012

2009 2010 2011 2,012

Saldo modal awal pemilik Rp 1,308,000,000 Rp 1,446,159,754 Rp 2,163,065,235 Rp 3,108,302,489 (+) Laba sesudah pajak Rp 138,159,754 Rp 716,905,481 Rp 945,237,255 Rp 942,312,469 Saldo modal akhir Rp 1,446,159,754 Rp 2,163,065,235 Rp 3,108,302,489 Rp 4,050,614,958

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9.21. Neraca

Tabel 9.33. Neraca tahun 2009

Aktiva Lancar

Kas 257,936,410

Persediaan Bahan Baku 8,793,349

Sewa dibayar dimuka 687,500,000

Perlengkapan Dapur 20,889,200

Perlengkapan Cafe 291,441,100

Perlengkapan Bar 5,450,500

Perlengkapan Kebersihan 174,500

Total Aktiva Lancar 1,272,185,058

Aktiva Tetap

Peralatan Dapur 116,380,500

Akumulasi penyusutan peralatan dapur -5,819,025

Peralatan Bar 43,555,400

Akumulasi penyusutan peralatan bar -2,177,770

Total aktiva tetap 151,939,105

Aktiva Lain-lain

Design Interior 908,888,875

Amortisasi desain interior -75,740,740

Ijin Usaha 1,350,000

Total aktiva lain-lain 834,498,135

Total aktiva 2,258,622,299

Kewajiban dan modal

Utang pihak ketiga 799,333,334

Utang pajak 13,129,211

Total kewajiban 812,462,545

Modal pemilik 1,446,159,754

31 Desember 2009 Neraca

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Tabel 9.34. Neraca tahun 2010

Aktiva Lancar

Kas 1,364,957,788

Persediaan Bahan Baku 8,048,863 Sewa dibayar dimuka 437,500,000 Perlengkapan Dapur 20,889,200 Perlengkapan Cafe 291,441,100 Perlengkapan Bar 5,450,500 Perlengkapan Kebersihan 174,500

Aktiva Tetap

Peralatan Dapur 116,380,500 Akumulasi penyusutan peralatan dapur -29,095,125

Design Interior 908,888,875 Amortisasi desain interior -378,703,698

31 Desember 2010 ( Dalam Rp ) Neraca

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Tabel 9.35. Neraca tahun 2011

Aktiva Lancar

Kas 2,624,180,915

Sewa dibayar dimuka 187,500,000

Aktiva Tetap

Total kewajiban dan modal 3,456,443,919

Neraca

31 Desember 2011 ( Dalam Rp )

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Tabel 9.36. Neraca tahun 2012

Aktiva Lancar

Kas 3,775,028,770

Sewa dibayar dimuka 0

Aktiva Tetap

Utang pihak ketiga 8

Total kewajiban dan modal 4,164,586,323

Neraca

31 Desember 2012 ( Dalam Rupiah )

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Capital Budgeting

Tabel 9.37. Payback Period

Years Laba Operasional Penyusutan Pajak Akumulasi

0 Rp (2,180,000,000)

1 Rp 171,998,965 Rp 7,996,795 Rp (2,000,004,240) 2 Rp 901,059,289 Rp 31,887,180 Rp 13,129,211 Rp (1,080,186,982) 3 Rp 1,123,702,006 Rp 31,887,180 Rp 108,217,148 Rp (32,814,944) 4 Rp 1,076,993,825 Rp 31,887,180 Rp 130,141,424 Rp 945,924,637

Payback Period = 2 + 0.9556

= 2 tahun 9 bulan

Tabel 9.38. Net Present Value ( NPV )

Years Cash Flow PVIF(12%) Akumulasi

0 Rp (2,180,000,000) Rp (2,180,000,000) 1 Rp 179,995,760 0.8929 Rp 160,718,214 2 Rp 919,817,258 0.7972 Rp 733,278,318 3 Rp 1,047,372,038 0.7118 Rp 745,519,417 4 Rp 978,739,581 0.6355 Rp 621,989,004 NPV Rp 81,504,953 NPV bernilai positif jadi investasi ini layak.

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Tabel 9.39. Internal Rate of Return ( IRR )

Years Cash Flow PVIF(12%) Akumulasi

0 Rp (2,180,000,000) Rp (2,180,000,000) 1 Rp 179,995,760 0.8929 Rp 160,718,214 2 Rp 919,817,258 0.7972 Rp 733,278,318 3 Rp 1,047,372,038 0.7118 Rp 745,519,417 4 Rp 978,739,581 0.6355 Rp 621,989,004 NPV Rp 81,504,953

Years Cash Flow PVIF(14%) Akumulasi

0 Rp (2,180,000,000) Rp (2,180,000,000) 1 Rp 179,995,760 0.8772 Rp 157,892,280 2 Rp 919,817,258 0.7695 Rp 707,799,380 3 Rp 1,047,372,038 0.6750 Rp 706,976,126 4 Rp 978,739,581 0.5921 Rp 579,511,706 Total Rp (27,820,508)

Internal Rate of Return (IRR) = Rp. 27,820,508 / Rp. 109,325,461

= 1.49%

= 13.49%

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Tabel 9.40. Ratio Analysis

No Ratio 2009 2010 2011 2012

1 Net Profit Margin 25.27% 31.51% 36.00% 39.81%

2 Fixed Asset Turnover (x) 3.60 18.96 29.85 42.28

3 Total Asset Turnover (x) 0.24 0.82 0.76 0.57

4 ROA 6.12% 25.79% 27.35% 22.56%

5 ROE 9.55% 33.14% 30.41% 29.03%

6 Current Ratio 2.78 4.51 9.93 36.65

7 Seat Turnover (x) 0.67 0.69 0.68 0.77

8 Inventory Turnover 1.09 6.55 8.87 7.85

Keterangan :

1. Nett Profit Margin = Laba Bersih / Penjualan 2. Fixed Asset Turnover = Penjualan / Aktiva tetap 3. Total Asset Turnover = Penjualan / Total Aktiva 4. ( Return on Asset ) ROA = Laba Bersih / Total Aktiva 5. ( Return On Equity ) ROE = Laba Bersih / Total Ekuitas 6. Current Ratio = Total Aktiva / Total Kewajiban