Tabel 1 BIAYA INVESTASI. Tabel 2 PERALATAN

(1)

Tabel 1

BIAYA INVESTASI

Keterangan TOTAL

Sewa Bangunan 150,000,000

Biaya ijin usaha 10,000,000

Promosi awal 1,000,000,000

Pembelian bahan baku awal 444,750

Mesin 770,000,000

Peralatan kantor 17,215,000

Kendaraan 294,000,000

Kas awal 70,000,000

Biaya Distribusi 2,000,000,000

Jumlah 2,311,659,750

Tabel 2 PERALATAN

Nama barang Unit Harga per satuan Harga total

Komputer+printer 1 5,000,000 5,000,000

Pesawat telepon 2 200,000 400,000

Fax 1 600,000 600,000

Lemari file 3 600,000 1,800,000

Meja 6 200,000 1,200,000

Kursi 12 60,000 720,000

Kipas angin 3 125,000 375,000

AC 1 pk 2 1,500,000 3,000,000

Rak 3 besar 1 1,300,000 1,300,000

Meja kantor 2 300,000 600,000

Kursi kantor 4 180,000 720,000

Televisi 1 1,500,000 1,500,000

Jumlah 17,215,000

(2)

Mesin pengemas 1 200,000,000 200,000,000 Mesin pendingin (penyimpanan) 1 250,000,000 250,000,000

Installasi 4 5,000,000 20,000,000

Jumlah 4 770,000,000

Tabel 4 BIAYA PROMOSI

Jenis Promosi Jumlah Biaya Harga total

Pembagian sampel 5 150,000 750,000

Radio 5 1,500,000 7,500,000

Banner+Spanduk 150 75,000 11,250,000

Acara Olahraga 5 75,000,000 375,000,000 Hadiah + Pajak 1 187,500,000 187,500,000 Koran Jawa Pos 52 4,000,000 208,000,000

Majalah Hai 30 7,000,000 210,000,000

Jumlah 1,000,000,000

Tabel 5

PERSEDIAAN AWAL

Nama Jumlah Harga rata-rata Total

Permen + (isi 5) 1000 4,500 4,500,000

TOTAL 1,000 4,500,000

Tabel 6

HARGA JUAL RATA-RATA

Nama Harga

Permen + (isi 5) 4,500

(3)

Nama Harga Kebutuhan Total

Beta karoten 10% 3,500 0.007 Rp 25

Dekspantenol 350 0.005 Rp 2

Lysine HCL 250 0.005 Rp 1

Vitamin B1 50 0.1 Rp 5

Vitamin C 400 0.5 Rp 200

Zat Perisa 50 0.035 Rp 2

Glukosa 60 0.3 Rp 18

Sugar 6 0.945 Rp 10

Biaya overhead Rp 50

Kemasan plastik Rp 30

Pembungkus Rp 38

Tenaga kerja langsung Rp 50

TOTAL Rp 445

TABEL 8

BIAYA DISTRIBUSI

Nama Total

Biaya Distribusi Rp 2,000,000,000 TOTAL Rp 2,000,000,000

(4)

Komputer+printer 5,000,000 5 1,000,000 83,333

Pesawat telepon 400,000 5 80,000 6,667

Fax 600,000 3 200,000 16,667

Kendaraan 294,000,000 3 98,000,000 8,166,667

Kipas angin 375,000 3 125,000 10,417

AC 1 pk 3,000,000 3 1,000,000 83,333

Mesin 770,000,000 3 256,666,667 21,388,889

Televisi 1,500,000 2 750,000 62,500

Installasi 20,000,000 3 6,666,667 555,556

Total 1,244,875,000 414,488,333 34,540,694

Tabel 10 GAJI PEGAWAI

Keterangan jumlah Gaji/orang/bulan Total Gaji/bulan

Sopir 2 865,000 1,730,000

pegawai 15 865,000 12,975,000

sales 10 865,000 8,650,000

Total 23,355,000

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66 Tabel 11

FORECAST PENJUALAN

Keterangan 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL

Rencana penjualan :

Permen + 200,000 300,000 500,000 750,000 850,000 1,000,000 1,004,000 1,008,016 1,012,048 1,016,096 1,020,161 1,024,241 9,684,562 Produksi :

Permen + 200,000 300,000 500,000 750,000 850,000 1,000,000 1,004,000 1,008,016 1,012,048 1,016,096 1,020,161 1,024,241 9,684,562

Tabel 12 PERSEDIAAN

Tahun 1

Persediaan awal :

Permen + 1,000 101,000 300,000 500,000 750,000 850,000 1,000,000 1,004,000 1,008,016 1,012,048 1,016,096 1,020,161 8,562,321 Pembelian bahan

baku : Permen + 300,000 499,000 700,000 1,000,000 950,000 1,150,000 1,008,000 1,012,032 1,016,080 1,020,144 1,024,225 1,028,322 10,707,804 Produksi : Permen + 200,000 300,000 500,000 750,000 850,000 1,000,000 1,004,000 1,008,016 1,012,048 1,016,096 1,020,161 1,024,241 9,684,562

Persediaan akhir :

Permen + 101,000 300,000 500,000 750,000 850,000 1,000,000 1,004,000 1,008,016 1,012,048 1,016,096 1,020,161 1,024,241 9,585,562

(6)

67

Rencana penjualan

:Permen + 1,028,338 1,032,452 1,036,581 1,040,728 1,044,891 1,049,070 1,053,266 1,057,480 1,061,709 1,065,956 1,070,220 1,074,501 12,615,193 Produksi : Permen + 1,028,338 1,032,452 1,036,581 1,040,728 1,044,891 1,049,070 1,053,266 1,057,480 1,061,709 1,065,956 1,070,220 1,074,501 12,615,193

TABEL 14 PERSEDIAAN

Tahun 2

Persediaan awal

:Permen + 1,024,241 1,028,338 1,032,452 1,036,581 1,040,728 1,044,891 1,049,070 1,053,266 1,057,480 1,061,709 1,065,956 1,070,220 12,564,933 Pembelian bahan

baku : Permen + 1,032,435 1,036,565 1,040,711 1,044,874 1,049,054 1,053,250 1,057,463 1,061,693 1,065,939 1,070,203 1,074,484 1,078,782 12,665,453 Produksi :

Permen + 1,028,338 1,032,452 1,036,581 1,040,728 1,044,891 1,049,070 1,053,266 1,057,480 1,061,709 1,065,956 1,070,220 1,074,501 12,615,193 Persediaan akhir:

Permen + 1,028,338 1,032,452 1,036,581 1,040,728 1,044,891 1,049,070 1,053,266 1,057,480 1,061,709 1,065,956 1,070,220 1,074,501 12,615,193

(7)

68 TABEL 15

FORECAST PENJUALAN Tahun 3

Rencana penjualan :

Permen + 1,078,799 1,083,114 1,087,447 1,091,796 1,096,164 1,100,548 1,104,950 1,109,370 1,113,808 1,118,263 1,122,736 1,127,227 13,234,223 Produksi :

Permen + 1,078,799 1,083,114 1,087,447 1,091,796 1,096,164 1,100,548 1,104,950 1,109,370 1,113,808 1,118,263 1,122,736 1,127,227 13,234,223

Tabel 16 PERSEDIAAN

Tahun 3

Persediaan awal :

Permen + 1,074,501 1,078,799 1,083,114 1,087,447 1,091,796 1,096,164 1,100,548 1,104,950 1,109,370 1,113,808 1,118,263 1,122,736 13,181,497 Pembelian

bahan baku :

Permen + 1,083,097 1,087,429 1,091,779 1,096,146 1,100,531 1,104,933 1,109,353 1,113,790 1,118,245 1,122,718 1,127,209 1,131,718 13,286,949 Produksi :

Permen + 1,078,799 1,083,114 1,087,447 1,091,796 1,096,164 1,100,548 1,104,950 1,109,370 1,113,808 1,118,263 1,122,736 1,127,227 13,234,223 Persediaan

akhir :

Permen + 1,078,799 1,083,114 1,087,447 1,091,796 1,096,164 1,100,548 1,104,950 1,109,370 1,113,808 1,118,263 1,122,736 1,127,227 13,234,223

(8)

69 TAHUN 1

KETERANGAN Harga/ 1 2 3 4 5 6

Biaya

Penjualan : Permen + 4,500 900,000,000 1,350,000,000 2,250,000,000 3,375,000,000 3,825,000,000 4,500,000,000 Total pendapatan 900,000,000 1,350,000,000 2,250,000,000 3,375,000,000 3,825,000,000 4,500,000,000

HPP :

Bahan pokok : Permen + 2,224 444,750,000 667,125,000 1,111,875,000 1,667,812,500 1,890,187,500 2,223,750,000 TOTAL HPP 444,750,000 667,125,000 1,111,875,000 1,667,812,500 1,890,187,500 2,223,750,000 LABA KOTOR 455,250,000 682,875,000 1,138,125,000 1,707,187,500 1,934,812,500 2,276,250,000 BIAYA OPERASIONAL :

Gaji+THR 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000

Biaya utilitas 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000

Promosi 1,000,000,000

Biaya distribusi 2,000,000,000

Biaya lain-lain 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000

Biaya penyusutan 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 TOTAL BIAYA

OPERASIONAL 3,065,395,694 65,395,694 65,395,694 65,395,694 65,395,694 65,395,694 LABA SEBELUM PAJAK (2,610,145,694) 617,479,306 1,072,729,306 1,641,791,806 1,869,416,806 2,210,854,306

PAJAK LABA BERSIH

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70 Tabel 17 (Lanjutan)

LAPORAN RUGI LABA Permen +

TAHUN 1

KETERANGAN 7 8 9 10 11 12 TOTAL

Penjualan : Permen + 4,518,000,000 4,536,072,000 4,554,216,288 4,572,433,153 4,590,722,886 4,609,085,777 43,580,530,104 Total pendapatan 4,518,000,000 4,536,072,000 4,554,216,288 4,572,433,153 4,590,722,886 4,609,085,777 43,580,530,104

HPP :

Bahan pokok : Permen + 2,232,645,000 2,241,575,580 2,250,541,882 2,259,544,050 2,268,582,226 2,277,656,555 21,536,045,293 TOTAL HPP 2,232,645,000 2,241,575,580 2,250,541,882 2,259,544,050 2,268,582,226 2,277,656,555 21,536,045,293 LABA KOTOR 2,285,355,000 2,294,496,420 2,303,674,406 2,312,889,103 2,322,140,660 2,331,429,222 22,044,484,811 BIAYA OPERASIONAL :

Gaji+THR 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000 46,710,000 303,615,000

Biaya utilitas 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 30,000,000

Promosi - - - - - - 1,000,000,000

Biaya lain-lain 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 60,000,000 Biaya penyusutan 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 414,488,333

TOTAL BIAYA

OPERASIONAL 65,395,694 65,395,694 65,395,694 65,395,694 65,395,694 88,750,694 3,808,103,333 LABA SEBELUM PAJAK 2,219,959,306 2,229,100,726 2,238,278,711 2,247,493,409 2,256,744,965 2,242,678,528 18,236,381,478

PAJAK

LABA BERSIH 18,236,381,478

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71 TAHUN 2

Biaya

Penjualan : Permen + 5,175 5,321,650,438.48 5,342,937,040.23 5,364,308,788.39 5,385,766,023.55 5,407,309,087.64 5,428,938,323.99 Total pendapatan 5,321,650,438 5,342,937,040 5,364,308,788 5,385,766,024 5,407,309,088 5,428,938,324

HPP :

Bahan pokok : Permen + 2,446 2,515,443,899.29 2,525,505,674.89 2,535,607,697.59 2,545,750,128.38 2,555,933,128.89 2,566,156,861.41 TOTAL HPP 2,515,443,899 2,525,505,675 2,535,607,698 2,545,750,128 2,555,933,129 2,566,156,861 LABA KOTOR 2,806,206,539 2,817,431,365 2,828,701,091 2,840,015,895 2,851,375,959 2,862,781,463 BIAYA OPERASIONAL :

Gaji+THR 10% 25,690,500 25,690,500 25,690,500 25,690,500 25,690,500 25,690,500

Biaya utilitas 5% 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000

Promosi 5% 1,050,000,000

Biaya lain-lain 10% 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 Biaya penyusutan 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 TOTAL BIAYA OPERASIONAL 3,218,356,194 68,356,194 68,356,194 68,356,194 68,356,194 68,356,194

LABA SEBELUM PAJAK (412,149,655) 2,749,075,171 2,760,344,896 2,771,659,701 2,783,019,764 2,794,425,268 PAJAK

LABA BERSIH

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72 Tabel 18 (lanjutan)

TAHUN 2

Penjualan : Permen + 5,450,654,077.29 5,472,456,693.60 5,494,346,520.37 5,516,323,906.45 5,538,389,202.08 5,560,542,758.89 65,283,622,861 Total pendapatan 5,450,654,077 5,472,456,694 5,494,346,520 5,516,323,906 5,538,389,202 5,560,542,759 65,283,622,861

HPP :

Bahan pokok : Permen + 2,576,421,488.85 2,586,727,174.81 2,597,074,083.51 2,607,462,379.84 2,617,892,229.36 2,628,363,798.28 30,858,338,545 TOTAL HPP 2,576,421,489 2,586,727,175 2,597,074,084 2,607,462,380 2,617,892,229 2,628,363,798 30,858,338,545 LABA KOTOR 2,874,232,588 2,885,729,519 2,897,272,437 2,908,861,527 2,920,496,973 2,932,178,961 34,425,284,316 BIAYA OPERASIONAL :

Gaji+THR 25,690,500 25,690,500 25,690,500 25,690,500 25,690,500 51,381,000 333,976,500 Biaya utilitas 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000 31,500,000

Promosi 1,050,000,000

Biaya distribusi TOTAL BIAYA

PAJAK 3,042,931,948

LABA BERSIH 27,386,387,534

(12)

73 TAHUN 3

Biaya

Penjualan : Permen + 5,951 6,420,202,669.41 6,445,883,480.09 6,471,667,014.01 6,497,553,682.07 6,523,543,896.79 6,549,638,072.38 Total pendapatan 6,420,202,669 6,445,883,480 6,471,667,014 6,497,553,682 6,523,543,897 6,549,638,072

HPP :

Bahan pokok : Permen + 2,691 2,902,764,978.82 2,914,376,038.73 2,926,033,542.89 2,937,737,677.06 2,949,488,627.77 2,961,286,582.28 TOTAL HPP 2,902,764,979 2,914,376,039 2,926,033,543 2,937,737,677 2,949,488,628 2,961,286,582 LABA KOTOR 3,517,437,691 3,531,507,441 3,545,633,471 3,559,816,005 3,574,055,269 3,588,351,490 BIAYA OPERASIONAL :

Gaji+THR 10% 28,259,550 28,259,550 28,259,550 28,259,550 28,259,550 28,259,550

Biaya utilitas 5% 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250

Promosi 1,102,500,000 - - - - -

Biaya lain-lain 5% 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000

Biaya penyusutan 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 34,540,694 TOTAL BIAYA OPERASIONAL 3,378,831,494 71,331,494 71,331,494 71,331,494 71,331,494 71,331,494

LABA SEBELUM PAJAK 138,606,196 3,460,175,947 3,474,301,977 3,488,484,511 3,502,723,775 3,517,019,996 PAJAK

LABA BERSIH

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74 Tabel 19 (lanjutan)

TAHUN 3

Penjualan : Permen + 6,575,836,624.67 6,602,139,971.17 6,628,548,531.05 6,655,062,725.18 6,681,682,976.08 6,708,409,707.98 78,760,169,351 Total pendapatan 6,575,836,625 6,602,139,971 6,628,548,531 6,655,062,725 6,681,682,976 6,708,409,708 78,760,169,351

HPP :

Bahan pokok : Permen + 2,973,131,728.61 2,985,024,255.52 2,996,964,352.54 3,008,952,209.95 3,020,988,018.79 3,033,071,970.87 35,609,819,984 TOTAL HPP 2,973,131,729 2,985,024,256 2,996,964,353 3,008,952,210 3,020,988,019 3,033,071,971 35,609,819,984 LABA KOTOR 3,602,704,896 3,617,115,716 3,631,584,179 3,646,110,515 3,660,694,957 3,675,337,737 43,150,349,367 BIAYA OPERASIONAL :

Gaji+THR 28,259,550 28,259,550 28,259,550 28,259,550 28,259,550 56,519,100 367,374,150 Biaya utilitas 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250 33,075,000

Promosi - - - - - - 1,102,500,000

TOTAL BIAYA

PAJAK 3,895,861,188

LABA BERSIH 35,062,750,695

(14)

KETERANGAN Tahun 1 Tahun 2 Tahun 3 Penjualan : Permen + 43,580,530,104 65,283,622,861 78,760,169,351

Total penjualan 43,580,530,104 65,283,622,861 78,760,169,351 HPP :

Bahan pokok : Permen + 21,536,045,293 30,858,338,545 35,609,819,984 TOTAL HPP 21,536,045,293 30,858,338,545 35,609,819,984 LABA KOTOR 22,044,484,811 34,425,284,316 43,150,349,367

BIAYA :

Gaji+THR 303,615,000 333,976,500 367,374,150 Biaya utilitas 30,000,000 31,500,000 33,075,000

Promosi 1,000,000,000 1,050,000,000 1,102,500,000 Biaya distribusi 2,000,000,000 2,100,000,000 2,205,000,000 Biaya lain-lain 60,000,000 66,000,000 69,300,000 Biaya penyusutan 414,488,333 414,488,333 414,488,333

TOTAL BIAYA 3,808,103,333 3,995,964,833 4,191,737,483 LABA SEBELUM PAJAK 18,236,381,478 30,429,319,483 38,958,611,884

PAJAK 3,042,931,948 3,895,861,188

LABA BERSIH 18,236,381,478 27,386,387,534 35,062,750,695

(15)

76 Tabel 21

LAPORAN ARUS KAS Permen + TAHUN 1

KETERANGAN 1 2 3 4 5 6

CASH INFLOW

Penjualan : Permen + 900,000,000 1,350,000,000 2,250,000,000 3,375,000,000 3,825,000,000 4,500,000,000 TOTAL CASH INFLOW 900,000,000 1,350,000,000 2,250,000,000 3,375,000,000 3,825,000,000 4,500,000,000

CASH OUTFLOW

Pembelian bahan : Permen + 444,750,000 667,125,000 1,111,875,000 1,667,812,500 1,890,187,500 2,223,750,000

Gaji+THR 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000

Biaya utilitas 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000

Promosi 1,000,000,000 - - - - -

Biaya distribusi 2,000,000,000 - - - - -

Biaya lain-lain 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000

TOTAL CASH OUTFLOW 3,475,605,000 697,980,000 1,142,730,000 1,698,667,500 1,921,042,500 2,254,605,000 SELISIH KAS (2,575,605,000) 652,020,000 1,107,270,000 1,676,332,500 1,903,957,500 2,245,395,000

KAS AWAL 70,000,000 (2,505,605,000) (1,853,585,000) (746,315,000) 930,017,500 2,833,975,000 KAS AKHIR (2,505,605,000) (1,853,585,000) (746,315,000) 930,017,500 2,833,975,000 5,079,370,000

(16)

77 TAHUN 1

CASH INFLOW

Penjualan : Permen + 4,518,000,000 4,536,072,000 4,554,216,288 4,572,433,153 4,590,722,886 4,609,085,777 43,580,530,104 TOTAL CASH INFLOW 4,518,000,000 4,536,072,000 4,554,216,288 4,572,433,153 4,590,722,886 4,609,085,777 43,580,530,104

CASH OUTFLOW

Pembelian bahan : Permen + 2,232,645,000 2,241,575,580 2,250,541,882 2,259,544,050 2,268,582,226 2,277,656,555 21,536,045,293 Gaji+THR 23,355,000 23,355,000 23,355,000 23,355,000 23,355,000 46,710,000 303,615,000 Biaya utilitas 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 30,000,000

Promosi - - - - - - 1,000,000,000

Biaya lain-lain 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 60,000,000 TOTAL CASH OUTFLOW 2,263,500,000 2,272,430,580 2,281,396,882 2,290,399,050 2,299,437,226 2,331,866,555 24,929,660,293

SELISIH KAS 2,254,500,000 2,263,641,420 2,272,819,406 2,282,034,103 2,291,285,660 2,277,219,222 KAS AWAL 5,079,370,000 7,333,870,000 9,597,511,420 11,870,330,826 14,152,364,929 16,443,650,589 KAS AKHIR 7,333,870,000 9,597,511,420 11,870,330,826 14,152,364,929 16,443,650,589 18,720,869,811

(17)

78 Tabel 22

LAPORAN ARUS KAS Permen +

TAHUN 2

1 2 3 4 5 6

CASH INFLOW

Penjualan : Permen + 5,321,650,438 5,342,937,040 5,364,308,788 5,385,766,024 5,407,309,088 5,428,938,324 TOTAL CASH INFLOW 5,321,650,438 5,342,937,040 5,364,308,788 5,385,766,024 5,407,309,088 5,428,938,324

CASH OUTFLOW

Pembelian bahan : Permen + 2,515,443,899 2,525,505,675 2,535,607,698 2,545,750,128 2,555,933,129 2,566,156,861 Gaji+THR 25,690,500 25,690,500 25,690,500 25,690,500 25,690,500 25,690,500 Biaya utilitas 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000 2,625,000

Promosi

Biaya lain-lain 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000

Pajak -

TOTAL CASH OUTFLOW 4,649,259,399 2,559,321,175 2,569,423,198 2,579,565,628 2,589,748,629 2,599,972,361 SELISIH KAS 672,391,039 2,783,615,865 2,794,885,591 2,806,200,395 2,817,560,459 2,828,965,963 KAS AWAL 18,720,869,811 19,393,260,850 22,176,876,716 24,971,762,306 27,777,962,702 30,595,523,160 KAS AKHIR 19,393,260,850 22,176,876,716 24,971,762,306 27,777,962,702 30,595,523,160 33,424,489,123

(18)

79 TAHUN 2

7 8 9 10 11 12 TOTAL

CASH INFLOW

CASH OUTFLOW

Promosi -

Biaya lain-lain 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 66,000,000 Pajak

TOTAL CASH OUTFLOW 2,610,236,989 2,620,542,675 2,630,889,584 2,641,277,880 2,651,707,729 2,687,869,798 33,389,815,045 SELISIH KAS 2,840,417,088 2,851,914,019 2,863,456,937 2,875,046,027 2,886,681,473 2,872,672,961

KAS AWAL 33,424,489,123 36,264,906,211 39,116,820,230 41,980,277,167 44,855,323,194 47,742,004,666 KAS AKHIR 36,264,906,211 39,116,820,230 41,980,277,167 44,855,323,194 47,742,004,666 50,614,677,627

(19)

80 Tabel 23

LAPORAN ARUS KAS Permen +

TAHUN 3

1 2 3 4 5 6

CASH INFLOW

Penjualan : Permen + 6,420,202,669 6,445,883,480 6,471,667,014 6,497,553,682 6,523,543,897 6,549,638,072 TOTAL CASH INFLOW 6,420,202,669 6,445,883,480 6,471,667,014 6,497,553,682 6,523,543,897 6,549,638,072

CASH OUTFLOW

Pembelian bahan : Permen + 2,902,764,979 2,914,376,039 2,926,033,543 2,937,737,677 2,949,488,628 2,961,286,582 Gaji+THR 28,259,550 28,259,550 28,259,550 28,259,550 28,259,550 28,259,550 Biaya utilitas 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250 2,756,250

Promosi 1,102,500,000 - - - - - Biaya distribusi 2,205,000,000

Biaya lain-lain 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 Pajak

TOTAL CASH OUTFLOW 6,247,055,779 2,951,166,839 2,962,824,343 2,974,528,477 2,986,279,428 2,998,077,382 SELISIH KAS 173,146,891 3,494,716,641 3,508,842,671 3,523,025,205 3,537,264,469 3,551,560,690

(20)

81 TAHUN 3

7 8 9 10 11 12 TOTAL

CASH INFLOW

CASH OUTFLOW

Promosi - - - - - - 1,102,500,000

Biaya lain-lain 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 69,300,000 Pajak

TOTAL CASH OUTFLOW 3,009,922,529 3,021,815,056 3,033,755,153 3,045,743,010 3,057,778,819 3,098,122,321 39,387,069,134 SELISIH KAS 3,565,914,096 3,580,324,916 3,594,793,379 3,609,319,715 3,623,904,157 3,610,287,387

(21)

Permen + TAHUN 1-3

KETERANGAN TAHUN 1 TAHUN 2 TAHUN 3

CASH INFLOW

Penjualan :Permen + 43,580,530,104 65,283,622,861 78,760,169,351 TOTAL CASH INFLOW 43,580,530,104 65,283,622,861 78,760,169,351

CASH OUTFLOW

Pembelian bahan :Permen + 21,536,045,293 30,858,338,545 35,609,819,984 Biaya Operasi

Gaji+THR 303,615,000 333,976,500 367,374,150

Biaya utilitas 30,000,000 31,500,000 33,075,000

Promosi 1,000,000,000 - 1,102,500,000

Biaya distribusi 2,000,000,000 2,100,000,000 2,205,000,000 Biaya lain-lain 60,000,000 66,000,000 69,300,000 TOTAL CASH OUTFLOW 24,929,660,293 33,389,815,045 39,387,069,134

SELISIH KAS 18,650,869,811 31,893,807,816 39,373,100,217 KAS AWAL 70,000,000 18,720,869,811 50,614,677,627 KAS AKHIR 18,720,869,811 50,614,677,627 89,987,777,844

Tabel 25

PERHITUNGAN PAYBACK PERIOD

Tahun Arus kas bersih Payback

- (2,311,659,750) (2,311,659,750) 1 18,650,869,811 16,339,210,061 2 27,800,875,868 44,140,085,929 3 35,477,239,029 79,617,324,957

(22)

83 Tahun Arus kas bersih DF (12%) Present Value

- (2,311,659,750) 1.000 (2,311,659,750) 1 18,650,869,811 0.893 16,652,562,331 2 27,800,875,868 0.797 22,162,688,032 3 35,477,239,029 0.712 25,251,997,988 NPV 61,755,588,601

Tabel 27 ANALISA IRR

Tahun Arus kas bersih DF (15%) Present Value DF(20%) Present Value

- (2,311,659,750) 1.000 (2,311,659,750) 1.000 (2,311,659,750)

1 18,650,869,811 0.870 16,218,147,662 0.833 15,542,391,509

2 27,800,875,868 0.756 21,021,456,233 0.694 19,306,163,797

3 35,477,239,029 0.658 23,326,860,543 0.579 20,530,809,623

NPV 58,254,804,688 53,067,705,179

= 0.2049

= 20.49%

(23)

Permen + TAHUN 0

AKTIVA PASIVA

Aktiva Lancar : Kewajiban :

Kas 70,000,000 Hutang Pajak -

Perlengkapan -

Persediaan 444,750

Total Aktiva Lancar 70,444,750 Total kewajiban -

Aktiva Tetap : Modal Sendiri :

Sewa Bangunan 150,000,000 Modal I 317,466,542

Akumulasi penyusutan Modal II 317,466,542

Kendaraan 98,000,000 Akumulasi penyusutan

Peralatan 316,488,333 Total modal sendiri 634,933,083 Akumulasi penyusutan -

Total Aktiva Tetap 564,488,333

TOTAL AKTIVA 634,933,083 TOTAL KEWAJIBAN DAN

MODAL SENDIRI 634,933,083

(24)

AKTIVA PASIVA

Kas 18,720,869,811 Hutang Pajak Perlengkapan

Persediaan 4,609,085,777

Total Aktiva Lancar 23,329,955,588 Total kewajiban

Bangunan Modal I 2,754,031,222

Akumulasi penyusutan Modal II 2,754,031,222

Kendaraan 98,000,000 Akumulasi penyusutan

Peralatan 316,488,333 Laba (rugi) ditahan 18,236,381,478 Akumulasi penyusutan

Total modal sendiri 23,744,443,922 TOTAL AKTIVA 23,744,443,922 TOTAL

KEWAJIBAN DAN

SENDIRI 23,744,443,922

(25)

Permen + TAHUN 2

AKTIVA PASIVA

Kas 50,614,677,627 Hutang Pajak 3,042,931,948

Perlengkapan -

Total Aktiva Lancar 55,449,932,200 Total kewajiban 3,042,931,948

Bangunan - Modal I 3,599,359,786

Akumulasi penyusutan - Modal II 3,599,359,786

Kendaraan 98,000,000 Akumulasi penyusutan -

Peralatan 316,488,333 Laba ditahan 45,622,769,012 Akumulasi penyusutan -

Total modal sendiri 52,821,488,585 TOTAL AKTIVA

55,864,420,533

TOTAL KEWAJIBAN DAN SENDIRI

55,864,420,533

(26)

AKTIVA PASIVA

Kas 89,987,777,844 Hutang Pajak 3,895,861,188

Perlengkapan -

Total Aktiva Lancar 95,060,299,362 Total kewajiban 3,895,861,188

Bangunan - Modal 1 5,446,703,400

Akumulasi penyusutan - Modal 2 5,446,703,400

Kendaraan 98,000,000 Akumulasi penyusutan -

Peralatan 316,488,333 Laba ditahan 80,685,519,707 Akumulasi penyusutan -

Total modal sendiri 91,578,926,507 TOTAL AKTIVA 95,474,787,696 TOTAL

KEWAJIBAN DAN

SENDIRI 95,474,787,696

(27)

Nama : Umur : Kelas : Sekolah : Hobi :

1. Apakah anda sering mengkonsumsi permen ?

• Sering. (Bila ini jawaban anda lanjut ke nomor 3) (8 orang = 4%)

• Cukup sering. (Bila ini jawaban anda lanjut ke nomor 3) (156 orang 78%)

• Kadang – kadang. (Bila ini jawaban anda lanjut ke nomor 3) (22 orang = 11%)

• Jarang.(Bila ini jawaban anda lanjut ke nomor 3) ( 14 orang = 7%)

• Tidak.(Bila tidak lanjutkan ke no 2 saja) (0 orang = 0%) 2. Apa penyebab paling utama anda tidak mengkonsumsi permen ?

• Kandungan gula (0 orang = 0%)

• Rasa (0 orang = 0%)

• Harga (0 orang = 0%)

• Malas (0 orang = 0%)

• …………..(Lainnya) (0 orang = 0%)

3. Biasanya saudara mengkonsumsi permen dengan tujuan ?

• Menghilangkan bau mulut ( 6 orang = 3%)

• Menghilangkan ketegangan (0 orang = 0%)

• Menyukai rasanya (22 orang = 11%)

• Cuma iseng (112 orang = 56%)

• ……….(lainnya) (60 orang = 30%) 4. Rasa apa yang biasa saudara konsumsi ?

• Orange (62 orang = 36%)

• Strawberry (58 orang = 29 %)

• Anggur (16 orang = 8%)

(28)

• Permen karet (54 orang = 27%)

• Permen empuk (36 orang = 18%)

• Permen isi (24 orang = 27%)

• Permen jelly (24 orang = 12%)

• Permen biasa (32 orang = 16%)

6. Dalam kondisi apa biasanya saudara mengkonsumsi permen ?

• Pada saat olahraga. (25 orang = 12.5%)

• Pada saat santai. (146 orang = 73 %)

• Pada saat sedang serius. (7 orang = 3.5%)

• ………… (Lainnya). (22 orang = 11%) 7. Dimana biasanya saudara membeli permen ?

• Supermarket (76 orang = 38 %)

• Toko kelontong dekat sekolah (6 orang = 3%)

• Koperasi sekolah (8 orang = 4%)

• Dibelikan ortu (96 orang = 48 %)

• ………….. (lainnya) (14 orang = 7 %)

8. Apa yang menyebabkan saudara membeli permen ?

• Orang tua (14 orang = 7%)

• Teman (18 orang = 9%)

• Diri sendiri (160 orang = 80%)

• Pacar (8 orang = 4%)

• ………… (lainnya). (0 orang = 0%)

9. Apakah saudara mengkonsumsi vitamin untuk memenuhi kebutuhan vitamin saudara ?

• Ya, Produk apa yang sekarang anda konsumsi……… (142 orang 71%)

• Tidak, Alasan yang menyebabkan anda tidak mengkonsumsi vitamin……….

(58 orang = 29%)

(29)

?

• Setiap hari lebih dari sekali (0 orang = 0%)

• Sehari sekali (42 orang = 21%)

• Dua hari sekali (14 orang = 7%)

• Antara 3 hari – seminggu sekali (64 orang = 32%)

• Lebih dari seminggu sekali (22 orang = 11%)

11. Apakah menurut saudara menggunakan vitamin untuk membantu pertumbuhan saudara ?

• Sama sekali tidak (0 orang = 0%)

• Sedikit sekali efeknya (20 orang = 10%)

• Cukup membantu (24 orang = 12%)

• Banyak efeknya (130 orang = 65%)

• Sangat membantu (26 orang = 13%)

12. Tabloid atau majalah apa yang biasa saudara baca?

• Aneka (52 orang = 26%)

• Hai (48 orang = 24%)

• Kerbek (4 orang = 2%)

• Gadis (14 orang = 7%)

• ……… (lain – lain) (82 orang = 41%)

Concept test.

“Kini hadir permen yang berasa enak di mulut serta dapat membantu saudara dalam memenuhi kebutuhan gizi selama pertumbuhan, sehingga pertumbuhan saudara dapat berlangsung dengan lebih baik. Dibungkus dalam kemasan plastik dengan 5 buah permen enak di dalamnya. “

13. Apakah setelah membaca deskripsi produk ini, saudara merasa perlu akan produk ini?

• Pasti tidak akan perlu (0 orang = 0 %)

• Tidak perlu (16 orang = 8%)

• Tidak tahu (4 orang = 2%)

(30)

• Pasti tidak akan membeli (12 orang = 6%)

• Tidak akan membeli (12 orang = 6%)

• Tidak tahu (36 orang = 18%)

• Akan membeli (138 orang = 69%)

• Pasti akan membeli (14 orang = 7%)

15. Rasa apa yang saudara harapkan untuk permen ini ?

• Orange (74 orang = 37%)

• Strawberry (58 orang 29%)

• Anggur (24 orang =12%)

• Mint (38 orang = 19%)

• ………… (rasa yang kamu inginkan?) (6 orang = 3%) 16. Permen jenis apa yang Anda harapkan untuk permen ini ?

• Permen karet. (50 orang = 25%)

• Permen empuk (12 orang = 6%)

• Permen isi (60 orang = 30%)

• Permen jelly (0 orang = 0%)

• Permen biasa (78 orang = 39%)

17. Jika ada produk seperti yang dideskripsikan di atas dijual dengan harga Rp. 10.000.

• Setuju(152 orang = 76%)

• Tidak setuju(48 orang = 24%)

18. Kalau produk tersebut ada di pasaran apakah saudara akan merekomendasikannya pada orang lain?

• Pasti tidak merekomendasikan (0 orang = 0%)

• Mungkin akan merekomendasikan (82 orang = 41%)

• Tidak tahu (5 orang = 2.5%)

• Merekomendasikan (33 orang = 16.5%)

• Pasti akan merekomendasikan (80 orang = 40%)