38 Universitas Kristen Petra
9. RENCANA KEUANGAN
Asumsi :
1. Jumlah penjualan jasa pencampuran cat untuk mobil pada bulan Januari tahun I sebanyak 50 mobil dengan rincian :
Pengecatan kap mesin 20%
Pengecatan fender, bemper 45%
Pengecatan pintu 25%
Pengecatan semua bagian 10%
Pengecatan untuk furniture pada bulan Januari tahun I sebanyak 200 m2.
(semua data diperoleh dari praktisi)
2. Penjualan pada bulan Pebruari-Maret meningkat 15% (karena masih dalam masa promosi yang gencar), pada April-Juni menurun 10% (konsumsi digunakan untuk pembayaran sekolah dan liburan), pada Juli – September naik 15%, bulan Oktober - Desember turun 10% (masa liburan), dan Januari tahun berikutnya kembali naik 10%
3. Harga pengecatan mobil dan furniture adalah : Pengecatan kap mesin Rp 1.000.000
Pengecatan fender Rp 800.000 Pengecatan bemper Rp 600.000 Pengecatan pintu Rp 750.000 Pengecatan kap bagasi Rp 900.000 Pengecatan kap atas Rp 1.200.000
Pengecatan untuk furniture Rp 100.000/m2 dengan menggunakan perhitungan Bruto dan akan diberikan toleransi apabila terjadi pengecatan pada bidang yang tidak dapat diukur dengan tepat.
4. HPP diperhitungkan untuk 1 mobil menggunakan 6 liter cat sedangkan
bila hanya pada bagian tertentu hanya menggunakan cat 2 liter. Dimana
harga cat per liter dengan harga rata-rata Rp 379.000 dan untuk cat
furniture per meter sebanyak Rp 17.900.
Universitas Kristen Petra
39
5. Persediaan akhir disesuaikan sedemikian hingga maksimal berjumlah Rp 30.000.000. hal ini untuk menjaga kelancaran proses jasa pengecatan.
6. Biaya listrik, air, telepon dan biaya lain-lain serta biaya gaji naik 5%/tahun 7. Biaya promosi setiap tahun naik 10%
8. Amortisasi biaya praoperasional dibebankan selama 3 tahun
9. Penyusutan aktiva dengan menggunakan metode garis lurus (straight line) berdasarkan usia ekonomis masing-masing aktiva
10. Laba diperlakukan sebagai laba ditahan, laba dibagikan kepada pemilik usaha setelah tahun ke-3
11. Mulai tahun ke-2 diperkirakan harga penjualan naik 15% dan HPP meningkat 10% per tahun. Hal ini dengan alasan kenaikan harga cat setiap tahunnya mengikuti inflasi yang meningkat dari tahun ke tahun.
12. THR dibayarkan sebesar 1 kali gaji untuk tiap akhir tahun 13. Pembayaran pajak pada bulan Maret tahun berikutnya.
14. Suku bunga tabungan diasumsikan sebesar 5% (data bank BCA, Juni 2004) dengan tingkat inflasi yang saat ini sekitar 5%, sehingga COC (biaya modal) adalah sebesar 10%.
15. 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%
16. Mark up harga dari bench mark kami ambil sebesar 20%-25%.
17. Hal ini juga didasarkan pada besarnya premi asuransi tahunan sebesar Rp. 5.878.514.264,56 dan besarnya claim total sebesar Rp. 1.673.705.038,00 dan claim pada tahun 2004 sebesar Rp. 898.522.266.
Sehingga persentase claim tahunan sebesar 3,5 % dan claim untuk tahun
2004 sebesar 6,5 %.
TABEL 1
BIAYA PERLENGKAPAN
Keterangan Jumlah Biaya/unit Biaya total (Rp)
Mesin pencampur cat spies hecker 4 27,500,000 110,000,000 Komputer + timbangan spies hecker 1 25,000,000 25,000,000 Komputer dell 2 5,000,000 10,000,000 AC 1 pK toshiba 4 3,000,000 12,000,000 Televisi sony flat 27 inci 1 3,500,000 3,500,000 Lemari ligna 3 785,000 2,355,000 Etalase alumunium 1 2,500,000 2,500,000 Meja kecil olimpic 2 250,000 500,000 Meja kantor olimpic 1 350,000 350,000 Dispenser national 1 1,500,000 1,500,000 Kulkas toshiba glacio 1 1,250,000 1,250,000 Mesin oven blowthrem 1 50,000,000 50,000,000 Kompresor 5PK mitsubisi 1 5,000,000 5,000,000 Spray sata 4 500,000 2,000,000 Alat deteksi cat spies hecker 1 5,000,000 5,000,000 Sofa vinotty 2 5,000,000 10,000,000 Kursi kasir olimpic 1 400,000 400,000 Meja kasir olimpic 1 600,000 600,000 Kursi chitose 11 175,000 1,925,000 TV phillip flat 17 inci 2 3,000,000 6,000,000 Rak alumunium 3 2,000,000 6,000,000 Jumlah 255,880,000 Sumber: Hartono elektronik,ace hardware, UD Rahayu,spies hecker solo
TABEL 2
BIAYA INVESTASI
Keterangan Jumlah Biaya/unit (Rp) Biaya total (Rp)
Pembelian bangunan 350,000,000 350,000,000 Renovasi 35,000,000 35,000,000 Biaya ijin 3,500,000 2,000,000
Peralatan dan perlengkapan 255,880,000
Persediaan cat 203,250,000 203,250,000
Bank 100,000,000
Kas awal 53,870,000
Jumlah 1,000,000,000
TABEL 3
BIAYA PENYUSUTAN AKTIVA
Keterangan Investasi Usia Penyusutan/th Penyusutan/bln
Mesin pencampur cat spies hecker 110,000,000 10 11,000,000 916,667 Komputer + timbangan spies hecker 25,000,000 5 5,000,000 416,667 Komputer dell 10,000,000 5 2,000,000 166,667 AC 1 pK toshiba 12,000,000 5 2,400,000 200,000 Televisi sony flat 27 inci 3,500,000 5 700,000 58,333 Lemari ligna 2,355,000 3 785,000 65,417 Etalase alumunium 2,500,000 3 833,333 69,444 Meja kecil olimpic 500,000 3 166,667 13,889 Meja kantor olimpic 350,000 3 116,667 9,722 Dispenser national 1,500,000 3 500,000 41,667 Kulkas toshiba glacio 1,250,000 3 416,667 34,722 Mesin oven blowthrem 50,000,000 5 10,000,000 833,333 Kompresor 5PK mitsubisi 5,000,000 3 1,666,667 138,889 Spray sata 2,000,000 3 666,667 55,556 Alat deteksi cat spies hecker 5,000,000 3 1,666,667 138,889 Sofa vinotty 10,000,000 3 3,333,333 277,778 Kursi kasir olimpic 400,000 5 80,000 6,667 Meja kasir olimpic 600,000 3 200,000 16,667 Kursi chitose 1,925,000 3 641,667 53,472 TV phillip flat 17 inci 6,000,000 3 2,000,000 166,667 Rak alumunium 6,000,000 3 2,000,000 166,667
46,173,333
3,847,778 Sumber: Hartono elektronik,ace hardware, UD Rahayu,spies hecker solo
TABEL 4
BIAYA AWAL PERSEDIAAN BAHAN CAT
Produk Unit Harga/kg (ltr) TOTAL
AUTOGLOW :
Basecoat Colour EF 300 135,000 40,500,000 Clear/Varnish 25 110,000 2,750,000 Dempul polyester 25 30,000 750,000 Primer/surfacer 25 75,000 1,875,000
PU thinner 25 120,000 3,000,000
PACIGLOSS : -
Warna NC Metalik 300 80,000 24,000,000 Warna NC solid 300 70,000 21,000,000 Primer/surfacer 25 40,000 1,000,000 Thinner NC 25 20,000 500,000 Clear/Varnish 25 40,000 1,000,000
SPICE HECKER : -
Clear coat 25 125,000 3,125,000
Putties 25 125,000 3,125,000
Primer/surfacer 25 100,000 2,500,000 Paint system for plastic 25 150,000 3,750,000
Hardeners 25 125,000 3,125,000
Thinners/reducers 25 50,000 1,250,000 Permacron Mixing Colour 293 300 300,000 90,000,000 203,250,000
TOTAL
TOTAL
Keterangan Unit Biaya/unitKenaikan/bln Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total Pendapatan :
Cat furniture 200 100,000 15% 20,000,000 23,000,000 26,450,000 23,805,000 21,424,500 19,282,050 22,174,358 25,500,511 29,325,588 26,393,029 23,753,726 21,378,354 282,487,115
Cat mobil : -
Kap 20% 1,033,333 10,333,333 11,883,333 13,665,833 12,299,250 11,069,325 9,962,393 11,456,751 13,175,264 15,151,554 13,636,398 12,272,758 11,045,483 145,951,676 Fender, bemper 45% 700,000 15,750,000 18,112,500 20,829,375 18,746,438 16,871,794 15,184,614 17,462,307 20,081,653 23,093,900 20,784,510 18,706,059 16,835,453 222,458,603 Pintu 25% 750,000 9,375,000 10,781,250 12,398,438 11,158,594 10,042,734 9,038,461 10,394,230 11,953,365 13,746,369 12,371,732 11,134,559 10,021,103 132,415,835 Semua bagian 10% 5,250,000 26,250,000 30,187,500 34,715,625 31,244,063 28,119,656 25,307,691 29,103,844 33,469,421 38,489,834 34,640,851 31,176,766 28,059,089 370,764,339 Bunga bank 500,000 900,000 1,175,000 1,525,000 1,625,000 1,700,000 1,750,000 1,825,000 1,950,000 2,150,000 2,325,000 2,450,000 19,875,000 Total Pendapatan 82,208,333 94,864,583 ######### 98,778,344 89,153,009 80,475,208 92,341,490 106,005,213 121,757,245 109,976,521 99,368,869 89,789,482 1,173,952,568 -
Biaya : -
HPP cat furniture 100 20,000 10% 2,000,000 2,200,000 2,530,000 2,277,000 2,049,300 1,844,370 2,028,807 2,231,688 2,454,856 2,209,371 1,988,434 1,789,590 25,603,416 HPP cat mobil 84 379,000 10% 31,836,000 35,019,600 40,272,540 36,245,286 32,620,757 29,358,682 32,294,550 35,524,005 39,076,405 35,168,765 31,651,888 28,486,699 407,555,177 Gaji Manajer 2 2,000,000 5%/th 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 48,000,000 Teknisi 4 600,000 5%/th 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 2,400,000 28,800,000 Kasir 1 600,000 5%/th 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 7,200,000 Pembantu teknisi 4 525,000 5%/th 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 25,200,000 Receptionist 1 700,000 5%/th 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 8,400,000 Check list 1 650,000 5%/th 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 650,000 7,800,000 Penjaga gudang 1 525,000 5%/th 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 Sopir 1 525,000 5%/th 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 Cleaning service 2 525,000 5%/th 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 12,600,000 THR - - - - - - - - - - - 12,550,000 12,550,000 Ongkos cat 50 500,000 5%/th 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 300,000,000 Rekening PLN 5% 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 6,000,000 Rekening PDAM 5% 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 3,600,000 Rekening telepon 5% 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 6,000,000 Biaya promosi 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 18,000,000 Biaya penyusutan 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 174,506,667 Biaya amortisasi 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 666,667 Biaya lain-lain 5% 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 2,400,000 Total biaya 88,983,778 92,367,378 97,950,318 93,670,064 89,817,835 86,350,829 89,471,135 92,903,470 96,679,040 92,525,913 88,788,100 97,974,068 1,107,481,927
Laba kotor (6,775,444) 2,497,206 11,283,953 5,108,280 (664,826) (5,875,621) 2,870,355 13,101,743 25,078,206 17,450,607 10,580,769 (8,184,586) 66,470,641
Pajak 2,441,192
Laba bersih 64,029,449
Tabel 5. Laporan Rugi Laba Perfect Mix tahun I
Keterangan Unit Biaya/unitKenaikan/bln Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total Pendapatan :
Cat furniture 214 115,000 15% 28,272,873 32,513,803 37,390,874 33,651,787 30,286,608 27,257,947 31,346,639 36,048,635 41,455,930 37,310,337 33,579,303 30,221,373 399,336,109 Cat mobil :
Kap 20% 1,188,333 11 14,607,651 16,798,798 19,318,618 17,386,756 15,648,081 14,083,273 16,195,764 18,625,128 21,418,897 19,277,008 17,349,307 15,614,376 206,323,657 Fender, bemper 45% 805,000 24 22,264,887 25,604,620 29,445,313 26,500,782 23,850,704 21,465,633 24,685,478 28,388,300 32,646,545 29,381,891 26,443,702 23,799,331 314,477,186 Pintu 25% 862,500 13 13,252,909 15,240,845 17,526,972 15,774,275 14,196,847 12,777,163 14,693,737 16,897,798 19,432,467 17,489,221 15,740,299 14,166,269 187,188,801 Semua bagian 10% 6,037,500 5 37,108,145 42,674,367 49,075,522 44,167,970 39,751,173 35,776,056 41,142,464 47,313,833 54,410,908 48,969,818 44,072,836 39,665,552 524,128,644 Bunga bank 2,450,000 2,675,000 2,925,000 3,225,000 3,475,000 3,725,000 3,950,000 4,200,000 4,525,000 4,900,000 5,250,000 5,550,000 46,850,000 Total Pendapatan 117,956,465 ########## ######### ######### ########## ########## ######### 151,473,694 173,889,748 157,328,274 142,435,446 129,016,902 1,678,304,397
Biaya :
HPP cat furniture 89 22,000 10% 1,968,549 2,165,404 2,381,945 2,143,750 1,929,375 1,736,438 1,910,082 2,101,090 2,311,199 2,080,079 1,872,071 1,684,864 24,284,845 HPP cat mobil 75 416,900 31,335,369 34,468,906 37,915,797 34,124,217 30,711,796 27,640,616 30,404,678 33,445,145 36,789,660 33,110,694 29,799,625 26,819,662 386,566,165 Gaji Manajer 2 2,200,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 52,800,000 Teknisi 4 660,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 2,640,000 31,680,000 Kasir 1 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 660,000 7,920,000 Pembantu teknisi 4 577,500 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 27,720,000 Receptionist 1 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 770,000 9,240,000 Check list 1 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 715,000 8,580,000 Penjaga gudang 1 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 6,930,000 Sopir 1 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 577,500 6,930,000 Cleaning service 2 577,500 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 1,155,000 13,860,000 THR - - - - - - - - - - - 13,805,000 13,805,000 Ongkos cat 50 550,000 27,500,000 31,625,000 36,368,750 32,731,875 29,458,688 26,512,819 30,489,742 35,063,203 40,322,683 36,290,415 32,661,373 29,395,236 388,419,783 Rekening PLN - 5% 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 Rekening PDAM - 5% 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 3,780,000 Rekening telepon 5% 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 Biaya promosi 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 19,800,000 Biaya penyusutan 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 174,506,667 Biaya amortisasi 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 666,667 Biaya lain-lain 5% 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 2,520,000 Total biaya 92,431,697 99,887,088 ######### ######### 93,727,636 87,517,650 94,432,278 102,237,216 111,051,320 103,108,965 95,960,847 103,332,540 1,192,609,127
Laba kotor 25,524,768 35,620,346 47,388,030 40,078,949 33,480,776 27,567,421 37,581,803 49,236,479 62,838,429 54,219,308 46,474,600 25,684,362 485,695,270
pajak 128,208,581
Laba bersih 357,486,689
Tabel 6. Laporan Laba Rugi Perfect Mix tahun II
Keterangan Unit Biaya/unitKenaikan/bln Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember Total Pendapatan :
Cat furniture 263 132,250 15% 34,754,579 39,967,766 45,962,931 41,366,638 37,229,974 33,506,977 38,533,023 44,312,977 50,959,923 45,863,931 41,277,538 37,149,784 490,886,040
Cat mobil : -
Kap 20% 1,366,583 13 17,956,533 20,650,012 23,747,514 21,372,763 19,235,487 17,311,938 19,908,729 22,895,038 26,329,294 23,696,364 21,326,728 19,194,055 253,624,454 Fender, bemper 45% 925,750 30 27,369,231 31,474,616 36,195,808 32,576,227 29,318,605 26,386,744 30,344,756 34,896,469 40,130,939 36,117,845 32,506,061 29,255,455 386,572,756 Pintu 25% 991,875 16 16,291,209 18,734,890 21,545,124 19,390,611 17,451,550 15,706,395 18,062,355 20,771,708 23,887,464 21,498,718 19,348,846 17,413,961 230,102,831 Semua bagian 10% 6,943,125 7 45,615,385 52,457,693 60,326,347 54,293,712 48,864,341 43,977,907 50,574,593 58,160,782 66,884,899 60,196,409 54,176,768 48,759,091 644,287,927 Bunga bank - 5,750,000 6,100,000 6,500,000 6,850,000 6,850,000 7,250,000 7,600,000 8,025,000 8,525,000 9,125,000 9,675,000 10,175,000 92,425,000 Total Pendapatan 147,736,937 ########## ######### ######### ########## ########## ######### 189,061,973 216,717,519 196,498,267 178,310,940 161,947,346 2,097,899,007 -
Biaya : -
HPP cat furniture 77 24,200 10% 1,853,350 2,038,685 1,834,817 1,651,335 1,486,202 1,634,822 1,798,304 1,978,134 1,780,321 1,602,289 1,442,060 1,297,854 20,398,172 HPP cat mobil 64 458,590 29,501,628 32,451,791 29,206,612 26,285,951 23,657,356 26,023,091 28,625,400 31,487,940 28,339,146 25,505,232 22,954,709 20,659,238 324,698,094 Gaji Manajer 2 2,420,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 4,840,000 58,080,000 Teknisi 4 726,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 2,904,000 34,848,000 Kasir 1 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 726,000 8,712,000 Pembantu teknisi 4 635,250 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 2,541,000 30,492,000 Receptionist 1 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 847,000 10,164,000 Check list 1 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 786,500 9,438,000 Penjaga gudang 1 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 7,623,000 Sopir 1 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 635,250 7,623,000 Cleaning service 2 635,250 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 1,270,500 15,246,000 THR - - - - - - - - - - - 8,470,000 8,470,000 Ongkos cat 50 605,000 30,250,000 34,787,500 40,005,625 36,005,063 32,404,556 29,164,101 33,538,716 38,569,523 44,354,952 39,919,456 35,927,511 32,334,760 427,261,762 Rekening PLN - 5% 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 6,615,000 Rekening PDAM - 5% 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 3,969,000 Rekening telepon 5% 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 6,615,000 Biaya promosi 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 21,780,000 Biaya penyusutan 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 14,542,222 174,506,667 Biaya amortisasi 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 55,556 666,667 Biaya lain-lain 5% 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 2,646,000 Total biaya 94,857,006 ########## ######### 97,194,376 90,800,141 90,074,041 97,214,448 105,287,626 107,726,447 100,279,005 93,576,307 96,013,879 1,179,852,361
Laba kotor 52,879,931 66,854,973 89,978,642 78,655,575 68,149,815 54,065,919 67,809,007 83,774,348 108,991,072 96,219,262 84,734,633 65,933,467 918,046,646
Pajak 257,913,994
Laba bersih 660,132,652
Tabel 7. Laporan Laba Rugi Perfect Mix tahun III
Pendapatan :
Cat furniture 282,487,115
Cat mobil : -
Kap 145,951,676
Fender, bemper 222,458,603
Pintu 132,415,835
Semua bagian 370,764,339
Bunga bank 19,875,000
Total Pendapatan 1,173,952,568
Biaya :
HPP cat furniture 25,603,416
HPP cat mobil 407,555,177
Gaji Manajer 48,000,000
Teknisi 28,800,000
Kasir 7,200,000
Pembantu teknisi 25,200,000
Receptionist 8,400,000
Check list 7,800,000
Penjaga gudang 6,300,000
Sopir 6,300,000
Cleaning service 12,600,000
THR 12,550,000
Ongkos cat 300,000,000
Rekening PLN 6,000,000
Rekening PDAM 3,600,000 Rekening telepon 6,000,000
Biaya promosi 18,000,000
Biaya penyusutan 174,506,667 Biaya amortisasi 666,667 Biaya lain-lain 2,400,000
Total biaya 1,107,481,927
Laba kotor 66,470,641
Pajak 2,441,192
LAPORAN RUGI LABA
Tabel 8. Laporan Rugi Laba tahun I
Pendapatan :
Cat furniture 399,336,109
Cat mobil : -
Kap 206,323,657
Fender, bemper 314,477,186
Pintu 187,188,801
Semua bagian 524,128,644
Bunga bank 46,850,000
Total Pendapatan 1,678,304,397
Biaya :
HPP cat furniture 24,284,845
HPP cat mobil 386,566,165
Gaji Manajer 52,800,000
Teknisi 31,680,000
Kasir 7,920,000
Pembantu teknisi 27,720,000
Receptionist 9,240,000
Check list 8,580,000
Penjaga gudang 6,930,000
Sopir 6,930,000
Cleaning service 13,860,000
THR 13,805,000
Rekening PLN 6,300,000
Rekening PDAM 3,780,000 Rekening telepon 6,300,000
Biaya promosi 19,800,000
Biaya penyusutan 174,506,667 Biaya amortisasi 666,667 Biaya lain-lain 2,520,000
Total biaya 1,192,609,127
Laba kotor 485,695,270
pajak 128,208,581
Laba (rugi) bersih 357,486,689 LAPORAN RUGI LABA
Tabel 9. Laporan Rugi Laba tahun II
Pendapatan :
Cat furniture 490,886,040
Cat mobil : -
Kap 253,624,454
Fender, bemper 386,572,756
Pintu 230,102,831
Semua bagian 644,287,927
Bunga bank 92,425,000
Total Pendapatan 2,097,899,007 -
Biaya : -
HPP cat furniture 20,398,172
HPP cat mobil 324,698,094
Gaji Manajer 58,080,000
Teknisi 34,848,000
Kasir 8,712,000
Pembantu teknisi 30,492,000
Receptionist 10,164,000
Check list 9,438,000
Penjaga gudang 7,623,000
Sopir 7,623,000
Cleaning service 15,246,000
THR 8,470,000
Ongkos cat 427,261,762
Rekening PLN 6,615,000
Rekening PDAM 3,969,000 Rekening telepon 6,615,000
Biaya promosi 21,780,000
Biaya penyusutan 174,506,667 Biaya amortisasi 666,667 Biaya lain-lain 2,646,000
Total biaya 1,179,852,361
Laba kotor 918,046,646
Pajak 257,913,994
Laba bersih 660,132,652
Tabel 10. Laporan Rugi Laba tahun III
LAPORAN RUGI LABA
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember TOTAL Cash Inflow :
Pendapatan 81,708,333 93,964,583 108,059,271 97,253,344 87,528,009 78,775,208 90,591,490 104,180,213 119,807,245 107,826,521 97,043,869 87,339,482 1,154,077,568 Bunga bank 500,000 900,000 1,175,000 1,525,000 1,625,000 1,700,000 1,750,000 1,825,000 1,950,000 2,150,000 2,325,000 2,450,000 19,875,000 Total cash inflow 82,208,333 94,864,583 109,234,271 98,778,344 89,153,009 80,475,208 92,341,490 106,005,213 121,757,245 109,976,521 99,368,869 89,789,482 1,173,952,568 -
Cash Outflow : -
Pembelian cat - - - - 34,670,057 31,203,052 34,323,357 37,755,693 41,531,262 37,378,136 33,640,322 30,276,290 280,778,168 Ongkos cat 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 300,000,000 Gaji + THR 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 12,550,000 25,100,000 163,150,000 PLN 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 6,000,000 PDAM 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 3,600,000 Telepon 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 6,000,000 Biaya promosi 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 18,000,000 Biaya lain-lain 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 2,400,000 Pajak yang ditangguhkan - - - - - - - - - - - - - Total cash outflow 40,550,000 40,550,000 40,550,000 40,550,000 75,220,057 71,753,052 74,873,357 78,305,693 82,081,262 77,928,136 74,190,322 83,376,290 779,928,168
Net cash flow 41,658,333 54,314,583 68,684,271 58,228,344 13,932,952 8,722,157 17,468,133 27,699,521 39,675,983 32,048,385 25,178,547 6,413,192 394,024,400 Kas awal 53,870,000 15,528,333 14,842,917 13,527,188 51,755,531 50,688,483 49,410,640 51,878,773 54,578,294 54,254,277 51,302,662 51,481,208
Bank 80,000,000 55,000,000 70,000,000 20,000,000 15,000,000 10,000,000 15,000,000 25,000,000 40,000,000 35,000,000 25,000,000 - 390,000,000 Kas akhir 15,528,333 14,842,917 13,527,188 51,755,531 50,688,483 49,410,640 51,878,773 54,578,294 54,254,277 51,302,662 51,481,208 57,894,400
Tabel 11. Laporan Arus Kas Perfect Mix Tahun I
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember TOTAL Cash Inflow :
Pendapatan 115,506,465 132,832,434 152,757,299 137,481,569 123,733,412 111,360,071 128,064,082 147,273,694 169,364,748 152,428,274 137,185,446 123,466,902 1,631,454,397 Bunga bank 2,450,000 2,675,000 2,925,000 3,225,000 3,475,000 3,725,000 3,950,000 4,200,000 4,525,000 4,900,000 5,250,000 5,550,000 46,850,000 Total cash inflow 117,956,465 135,507,434 155,682,299 140,706,569 127,208,412 115,085,071 132,014,082 151,473,694 173,889,748 157,328,274 142,435,446 129,016,902 1,678,304,397 -
Cash Outflow : -
Pembelian cat 33,303,919 36,634,311 40,297,742 36,267,968 32,641,171 29,377,054 32,314,759 35,546,235 39,100,859 35,190,773 31,671,695 28,504,526 410,851,010 Ongkos cat 27,500,000 31,625,000 36,368,750 32,731,875 29,458,688 26,512,819 30,489,742 35,063,203 40,322,683 36,290,415 32,661,373 29,395,236 388,419,783 Gaji + THR 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 13,805,000 27,610,000 179,465,000 PLN 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 PDAM 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 315,000 3,780,000 Telepon 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 6,300,000 Biaya promosi 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 19,800,000 Biaya lain-lain 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 2,520,000 Pajak yang ditangguhkan - - - 2,441,192 - - - - - - - - 2,441,192 Total cash outflow 77,833,919 85,289,311 93,696,492 88,471,035 79,129,858 72,919,872 79,834,501 87,639,438 96,453,542 88,511,188 81,363,069 88,734,762 1,019,876,985
Net cash flow 40,122,546 50,218,124 61,985,808 52,235,535 48,078,554 42,165,199 52,179,581 63,834,256 77,436,207 68,817,086 61,072,377 40,282,140 658,427,412 Kas awal 57,894,400 53,016,946 53,235,070 55,220,877 57,456,412 55,534,966 52,700,165 54,879,746 53,714,002 56,150,209 54,967,295 56,039,672
Bank 45,000,000 50,000,000 60,000,000 50,000,000 50,000,000 45,000,000 50,000,000 65,000,000 75,000,000 70,000,000 60,000,000 40,000,000 660,000,000 Kas akhir 53,016,946 53,235,070 55,220,877 57,456,412 55,534,966 52,700,165 54,879,746 53,714,002 56,150,209 54,967,295 56,039,672 56,321,812
Tabel 12. Laporan Arus Kas Perfect Mix Tahun II
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember TOTAL Cash Inflow :
Pendapatan 141,986,937 163,284,977 187,777,724 168,999,951 152,099,956 136,889,961 157,423,455 181,036,973 208,192,519 187,373,267 168,635,940 151,772,346 2,005,474,007 Bunga bank 5,750,000 6,100,000 6,500,000 6,850,000 6,850,000 7,250,000 7,600,000 8,025,000 8,525,000 9,125,000 9,675,000 10,175,000 92,425,000 Total cash inflow 147,736,937 169,384,977 194,277,724 175,849,951 158,949,956 144,139,961 165,023,455 189,061,973 216,717,519 196,498,267 178,310,940 161,947,346 2,097,899,007 -
Cash Outflow : -
Pembelian cat 31,354,978 34,490,476 31,041,429 27,937,286 25,143,557 27,657,913 30,423,704 33,466,075 30,119,467 27,107,520 24,396,768 21,957,092 345,096,266 Ongkos cat 30,250,000 34,787,500 40,005,625 36,005,063 32,404,556 29,164,101 33,538,716 38,569,523 44,354,952 39,919,456 35,927,511 32,334,760 427,261,762 Gaji + THR 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 15,185,500 23,655,500 190,696,000 PLN 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 6,615,000 PDAM 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 330,750 3,969,000 Telepon 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 551,250 6,615,000 Biaya promosi 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 1,815,000 21,780,000 Biaya lain-lain 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 220,500 2,646,000 Pajak yang ditangguhkan - - - 128,208,581 - - - - - - - - 128,208,581 Total cash outflow 80,259,228 87,932,226 89,701,304 210,805,179 76,202,363 75,476,264 82,616,670 90,689,848 93,128,669 85,681,227 78,978,529 81,416,101 1,132,887,609 Net cash flow 67,477,708 81,452,751 104,576,420 (34,955,228) 82,747,593 68,663,697 82,406,785 98,372,125 123,588,850 110,817,040 99,332,411 80,531,245 965,011,399 Kas awal 56,321,812 53,799,520 55,252,271 89,828,691 54,873,463 57,621,056 56,284,753 53,691,538 52,063,664 55,652,514 56,469,554 55,801,965
Bank 70,000,000 80,000,000 70,000,000 80,000,000 70,000,000 85,000,000 100,000,000 120,000,000 110,000,000 100,000,000 80,000,000 965,000,000 Kas akhir 53,799,520 55,252,271 89,828,691 54,873,463 57,621,056 56,284,753 53,691,538 52,063,664 55,652,514 56,469,554 55,801,965 56,333,210
Tabel 13. Laporan Arus Kas Perfect Mix Tahun III
TABEL 14
LAPORAN PERSEDIAAN TAHUN 1
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember
Persediaan awal 203,250,000 169,414,000 132,194,400 89,391,860 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 Pembelian - - - - 34,670,057 31,203,052 34,323,357 37,755,693 41,531,262 37,378,136 33,640,322 30,276,290 Barang tersedia 203,250,000 169,414,000 132,194,400 89,391,860 85,539,631 82,072,626 85,192,931 88,625,267 92,400,836 88,247,710 84,509,896 81,145,864 Penjualan 33,836,000 37,219,600 42,802,540 38,522,286 34,670,057 31,203,052 34,323,357 37,755,693 41,531,262 37,378,136 33,640,322 30,276,290 Pesediaan akhir 169,414,000 132,194,400 89,391,860 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574
TABEL 15
LAPORAN PERSEDIAAN TAHUN 2
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember
Persediaan awal 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 Pembelian 33,303,919 36,634,311 40,297,742 36,267,968 32,641,171 29,377,054 32,314,759 35,546,235 39,100,859 35,190,773 31,671,695 28,504,526 Barang tersedia 84,173,493 87,503,885 91,167,316 87,137,542 83,510,745 80,246,628 83,184,333 86,415,809 89,970,433 86,060,347 82,541,269 79,374,100 Penjualan 33,303,919 36,634,311 40,297,742 36,267,968 32,641,171 29,377,054 32,314,759 35,546,235 39,100,859 35,190,773 31,671,695 28,504,526 Pesediaan akhir 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574
TABEL 16
LAPORAN PERSEDIAAN TAHUN 3
Keterangan Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember
Persediaan awal 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 Pembelian 31,354,978 34,490,476 31,041,429 27,937,286 25,143,557 27,657,913 30,423,704 33,466,075 30,119,467 27,107,520 24,396,768 21,957,092 Barang tersedia 82,224,552 85,360,050 81,911,003 78,806,860 76,013,131 78,527,487 81,293,278 84,335,649 80,989,041 77,977,094 75,266,342 72,826,666 Penjualan 31,354,978 34,490,476 31,041,429 27,937,286 25,143,557 27,657,913 30,423,704 33,466,075 30,119,467 27,107,520 24,396,768 21,957,092
Pesediaan akhir 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574 50,869,574
