45
DAFTAR TABEL
Tabel 1.1 Daftar Harga Rental ABBAD
No
Jam
Harga
1
1 jam
10,000
2
2 jam
15,000
3
3 jam
15,000
4
4 jam
20,000
5
6 jam
25,000
6
8 jam
30,000
7
12 jam
35,000
8
24 jam
60,000
Sumber Rental ABBAD (data diolah kembali)
Table 1.2 Data Biaya Gaji Usaha Rental ABBAD tahun 2013
NO Bulan
Biaya Gaji
1 January
1,170,000
2 Februari
1,170,000
3 Maret
1,170,000
4 April
1,170,000
5 Mei
1,170,000
6 Juni
1,170,000
7 Juli
1,170,000
8 Agustus
1,170,000
9 September
1,170,000
10 Oktober
1,170,000
11 November
1,170,000
12 Desember
1,170,000
14,040,000
Jumlah
46
Table 1.3Biaya Pembelian Kendaraan
Kendaraan
Harga normal
Harga cicilan
Biaya tetap
Mio H4887TT
7,300,000 - -
Vario H2312DC
16,000,000 21,784,000 5,784,000
Beat H2513CC
14,000,000 19,200,000 5,200,000
Vega H4378SL
11,300,000 17,088,000 5,788,000
Vario H3413ZC
16,000,000 21,784,000 5,784,000
Mio GT H3516K
12,000,000 17,792,000 5,792,000
Mio J H2562ZB
11,500,000 17,288,000 5,788,000
Mio J H2126K
13,400,000 19,184,000 5,784,000
Mio S GT H6113ZC
13,350,000 19,136,000 5,786,000
Sky drive H4044WB
13,200,000 19,000,000 5,800,000
Mio H2180OC
11,500,000 17,288,000 5,788,000
Mio J H4298YB
13,400,000 19,184,000 5,784,000
Mio H2755WB
11,500,000 17,288,000 5,788,000
Mio H3315UB
12,000,000 17,792,000 5,792,000
Mio soul H5786UB
11,300,000 17,096,000 5,796,000
Mio soul H3760UB
11,300,000 17,096,000 5,796,000
Vega ZR H5992YU
11,300,000 17,096,000 5,796,000
Jupiter MX H2214YU
15,175,000 20,968,000 5,793,000
Revo AB6496HU
6,500,000 -
Mio H2816RV
8,300,000 -
Smash H2159UB
12,000,000 17,769,000 5,769,000
Mio J H2805AL
13,400,000 19,184,000 5,784,000
Mio GT H6840ZB
13,350,000 19,136,000 5,786,000
JUMLAH
279,075,000 372,153,000 115,178,000
Sumber usaha rental “ABBAD” (data diolah kembali)
Tabel 1.4 Data total biaya tetap usaha rental ABBAD tahun 2013
Biaya Variabel
Jumlah
Pembelian kendaraan
115,178,000
Biaya Gaji
14,040,000
Jumlah
129,218,000
47
Tabel 1.5 Data Biaya Variabel Bulan January tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
5,000
8,000
VARIO H 2312 DC
20,000
30,000
BEAT H 2513 CC
5,000
VEGA H 4378 SL
8,000
VARIO H 3413 ZC
100,000 30,000
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
MIO S GT H 6113 ZC
40,000
8,000
SKYDRIVE H 4044 WB
20,000
30,000
MIO H 2180 OC
16,000
MIO J H 4298 YB
75,000 30,000
MIO H 2755 WB
MIO H 3315 UB
5,000
8,000
MIO SOUL H 5786 UB
30,000 8,000
MIO SOUL H 3760 UB
VEGA H 5992 YU
30,000 8,000
JUPITER H 2214 YU
20,000 5,000
REVO AB 6496 HU
MIO H 2816 RV
8,000
SMASH H 2159 UB
MIO J H 2805 AL
20,000
30,000
MIO GT H 6840 ZB
16,000
Jumlah
120,000
195,000
210,000
88,000
MOTOR
BIAYA - BIAYA
JANUARY
48
Table 1.6 Data Biaya Variabel Bulan Februari tahun 2013
service mesin
sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
20,000
30,000
VARIO H 2312 DC
BEAT H 2513 CC
16,000
VEGA H 4378 SL
10,000
8,000
VARIO H 3413 ZC
20,000
5,000
MIO GT H 3516 K
20,000
30,000
MIO J H 2562 ZB
45,000
30,000 8,000
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
40,000
125,000
30,000 24,000
MIO J H 4298 YB
MIO H 2755 WB
MIO H 3315 UB
30,000 8,000
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
20,000
105,000
JUPITER H 2214 YU
REVO AB 6496 HU
16,000
MIO H 2816 RV
SMASH H 2159 UB
20,000
5,000
30,000 8,000
MIO J H 2805 AL
MIO GT H 6840 ZB
20,000
Jumlah
160,000
295,000
180,000
88,000
BIAYA - BIAYA
MOTOR
FEBRUARI
49
Table 1.7 Data Biaya Variabel Bulan Maret Tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
75000
VARIO H 2312 DC
24000
BEAT H 2513 CC
16000
VEGA H 4378 SL
VARIO H 3413 ZC
20000
30000
16000
MIO GT H 3516 K
MIO J H 2562 ZB
20000
MIO J H 2126 K
40000
5000
MIO S GT H 6113 ZC
8000
SKYDRIVE H 4044 WB
8000
MIO H 2180 OC
MIO J H 4298 YB
40000
150000
30000
MIO H 2755 WB
24000
MIO H 3315 UB
MIO SOUL H 5786 UB
20000
30000
MIO SOUL H 3760 UB
16000
VEGA H 5992 YU
JUPITER H 2214 YU
16000
REVO AB 6496 HU
MIO H 2816 RV
20000
75000
16000
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
8000
Jumlah
160,000
305,000
90,000
152,000
MOTOR
BIAYA - BIAYA
MARET
50
Table 1.8 Data Biaya Variabel Bulan April Tahun 2013
service mesin
sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
16000
VARIO H 2312 DC
BEAT H 2513 CC
VEGA H 4378 SL
20,000
30,000
VARIO H 3413 ZC
MIO GT H 3516 K
30,000
16000
MIO J H 2562 ZB
20,000
MIO J H 2126 K
MIO S GT H 6113 ZC
120,000
30,000
SKYDRIVE H 4044 WB
MIO H 2180 OC
8000
MIO J H 4298 YB
20,000
8000
MIO H 2755 WB
30,000
8000
MIO H 3315 UB
20,000
100,000
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
8000
JUPITER H 2214 YU
REVO AB 6496 HU
20,000
115,000
30,000
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
20,000
16000
MIO GT H 6840 ZB
Jumlah
120,000 335,000 150,000 80,000BIAYA - BIAYA
MOTOR
APRIL
51
Table 1.9 Data Biaya Variabel Bulan Mei Tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
VARIO H 2312 DC
30000
8000
BEAT H 2513 CC
24000
VEGA H 4378 SL
VARIO H 3413 ZC
20000
15000
MIO GT H 3516 K
MIO J H 2562 ZB
20000
30000
24000
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
MIO H 2180 OC
40000
30000
MIO J H 4298 YB
8000
MIO H 2755 WB
MIO H 3315 UB
8000
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
40000
115000
30000
24000
VEGA H 5992 YU
JUPITER H 2214 YU
REVO AB 6496 HU
20000
8000
MIO H 2816 RV
85000
30000
SMASH H 2159 UB
MIO J H 2805 AL
40000
8000
MIO GT H 6840 ZB
Jumlah
180,000
215,000
150,000
112,000
MOTOR
BIAYA - BIAYA
MEI
52
Table 1.10 Data Biaya Variabel Bulan Juni Tahun 2013
service
mesin
sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
20,000
30,000
24000
VARIO H 2312 DC
BEAT H 2513 CC
20,000
30,000
VEGA H 4378 SL
VARIO H 3413 ZC
5,000
8000
MIO GT H 3516 K
MIO J H 2562 ZB
MIO J H 2126 K
30,000
8000
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
75,000
MIO H 2180 OC
MIO J H 4298 YB
25,000
8000
MIO H 2755 WB
MIO H 3315 UB
24000
MIO SOUL H 5786 UB
20,000
MIO SOUL H 3760 UB
VEGA H 5992 YU
30,000
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
8000
SMASH H 2159 UB
20,000
70,000
30,000
MIO J H 2805 AL
MIO GT H 6840 ZB
Jumlah
80,000
175,000
150,000
80,000
BIAYA - BIAYA
MOTOR
JUNI
53
Table 1.11 Data Biaya Variabel Bulan Juli Tahun 2013
service
mesin
sparepart
kendaraa
n
Oli
Cuci
kendaraa
n
MIO H 4884 TT
VARIO H 2312 DC
BEAT H 2513 CC
8000
VEGA H 4378 SL
85000
VARIO H 3413 ZC
40000
8000
MIO GT H 3516 K
20000
8000
MIO J H 2562 ZB
MIO J H 2126 K
20000
30000
8000
MIO S GT H 6113 ZC
8000
SKYDRIVE H 4044 WB
MIO H 2180 OC
MIO J H 4298 YB
16000
MIO H 2755 WB
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
20000
30000
VEGA H 5992 YU
JUPITER H 2214 YU
40000
30000
8000
REVO AB 6496 HU
20000
25000
30000
8000
MIO H 2816 RV
SMASH H 2159 UB
MIO J H 2805 AL
MIO GT H 6840 ZB
20000
30000
Jumlah
180,000
110,000
150,000
72,000
MOTOR
BIAYA - BIAYA
JULI
54
Table 1.12 Data Biaya Variabel Bulan Agustus Tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
20,000
VARIO H 2312 DC
20,000
125,000
BEAT H 2513 CC
30,000
VEGA H 4378 SL
8000
VARIO H 3413 ZC
8000
MIO GT H 3516 K
8000
MIO J H 2562 ZB
40,000
90,000
MIO J H 2126 K
MIO S GT H 6113 ZC
20,000
15,000
SKYDRIVE H 4044 WB
30,000
24000
MIO H 2180 OC
MIO J H 4298 YB
30,000
MIO H 2755 WB
25,000
30,000
8000
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
20,000
30,000
8000
JUPITER H 2214 YU
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
35,000
30,000
16000
MIO J H 2805 AL
MIO GT H 6840 ZB
100,000
30,000
Jumlah
120,000
390,000
210,000
80,000
BIAYA - BIAYA
MOTOR
AGUSTUS
55
Table 1.13 Data Biaya Variabel Bulan September Tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
20000
30000
VARIO H 2312 DC
20000
8000
BEAT H 2513 CC
16000
VEGA H 4378 SL
VARIO H 3413 ZC
8000
MIO GT H 3516 K
105000
30000
MIO J H 2562 ZB
8000
MIO J H 2126 K
MIO S GT H 6113 ZC
SKYDRIVE H 4044 WB
40000
30000
24000
MIO H 2180 OC
MIO J H 4298 YB
MIO H 2755 WB
40000
15000
30000
16000
MIO H 3315 UB
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
VEGA H 5992 YU
8000
JUPITER H 2214 YU
20000
115000
30000
16000
REVO AB 6496 HU
MIO H 2816 RV
SMASH H 2159 UB
8000
MIO J H 2805 AL
20000
125000
30000
MIO GT H 6840 ZB
160,000
360,000
180,000
112,000
MOTOR
BIAYA - BIAYA
SEPTEMBER
56
Table 1.14 Data Biaya Variabel Bulan Oktober Tahun 2013
service mesin sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TTVARIO H 2312 DC
8000
BEAT H 2513 CC
8000
VEGA H 4378 SL
20,000
30,000
VARIO H 3413 ZC
120,000
8000
MIO GT H 3516 K
30,000
3,000
240000
MIO J H 2562 ZB
MIO J H 2126 K
40,000
8000
MIO S GT H 6113 ZC
8000
SKYDRIVE H 4044 WB
MIO H 2180 OC
20,000
30,000
MIO J H 4298 YB
30,000
8000
MIO H 2755 WB MIO H 3315 UB
MIO SOUL H 5786 UB
87,000
24000
MIO SOUL H 3760 UB
VEGA H 5992 YU
5,000
30,000
JUPITER H 2214 YU
REVO AB 6496 HU
20,000
16000
MIO H 2816 RV
SMASH H 2159 UB
20,000
MIO J H 2805 AL
MIO GT H 6840 ZB
20,000
30,000
8000
Jumlah
100,000
282,000
153,000
336,000
BIAYA - BIAYA
MOTOR
OKTOBER
57
Table 1.15 Data Biaya Variabel Bulan November Tahun 2013
service mesin
sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
100000
24000
VARIO H 2312 DC
20000
130000
30000
BEAT H 2513 CC
40000
101000
30000
8000
VEGA H 4378 SL
VARIO H 3413 ZC
8000
MIO GT H 3516 K
24000
MIO J H 2562 ZB
16000
MIO J H 2126 K
24000
MIO S GT H 6113 ZC
16000
SKYDRIVE H 4044 WB
8000
MIO H 2180 OC
16000
MIO J H 4298 YB
24000
MIO H 2755 WB
MIO H 3315 UB
20000
5000
30000
8000
MIO SOUL H 5786 UB
16000
MIO SOUL H 3760 UB
8000
VEGA H 5992 YU
16000
JUPITER H 2214 YU
REVO AB 6496 HU
8000
MIO H 2816 RV
SMASH H 2159 UB
8000
MIO J H 2805 AL
8000
MIO GT H 6840 ZB
20000
16000
Jumlah
100,000
336,000
90,000
256,000
MOTOR
BIAYA - BIAYA
NOVEMBER
58
Table 1.16 Data Biaya Variabel Bulan Desember Tahun 2013
service mesin
sparepart
kendaraan
Oli
Cuci
kendaraan
MIO H 4884 TT
24000
VARIO H 2312 DC
8000
BEAT H 2513 CC
VEGA H 4378 SL
25000
VARIO H 3413 ZC
16000
MIO GT H 3516 K
20,000
30,000
16000
MIO J H 2562 ZB
8000
MIO J H 2126 K
24000
MIO S GT H 6113 ZC
8000
SKYDRIVE H 4044 WB
8000
MIO H 2180 OC
32000
MIO J H 4298 YB
MIO H 2755 WB
40,000
16000
MIO H 3315 UB
8000
MIO SOUL H 5786 UB
MIO SOUL H 3760 UB
20000
30000
VEGA H 5992 YU
20,000
30,000
30,000
8000
JUPITER H 2214 YU
16000
REVO AB 6496 HU
8000
MIO H 2816 RV
20,000
115,000
30,000
8000
SMASH H 2159 UB
16000
MIO J H 2805 AL
MIO GT H 6840 ZB
24000
Jumlah
80,000
210,000
120,000
248,000
BIAYA - BIAYA
MOTOR
DESEMBER
59
Table 1.17 Data Total Biaya Variabel R
ental “
ABBAD
”
Tahun 2013
service mesin
sparepart
kendaraan
Oli
Cuci kendaraan
January
120,000 195,000 210,000 88,000
Februari
160,000 295,000 180,000 88,000
Maret
160,000 305,000 90,000 152,000
April
120,000 335,000 150,000 80,000
Mei
180,000 215,000 150,000 112,000
Juni
80,000 175,000 150,000 80,000
Juli
180,000 110,000 150,000 72,000
Agustus
120,000 390,000 210,000 80,000
September 160,000 360,000 180,000 112,000
Oktober
100,000 282,000 153,000 336,000
November 100,000 336,000 90,000 256,000
Desember 80,000 210,000 120,000 248,000
Jumlah
1,560,000
3,208,000
1,833,000
1,704,000
BIAYA - BIAYA
BULAN
60
Table 1.18 Data Pendapatan Rental ABBAD Bulan Januari
–
Juni Tahun 2013
MOTOR January Februari Maret April Mei Juni
MIO H 4884 TT 1,525,000 925,000 1,425,000 1,445,000 965,000 1,425,000 VARIO H 2312 DC 1,005,000 735,000 835,000 325,000 705,000 1,035,000 BEAT H 2513 CC 975,000 1,685,000 985,000 565,000 1,135,000 855,000
VEGA H 4378 SL 425,000 725,000 745,000 805,000 285,000 795,000
VARIO H 3413 ZC 875,000 890,000 880,000 565,000 915,000 1,280,000 MIO GT H 3516 K 405,000 970,000 1,320,000 1,295,000 640,000 1,370,000 MIO J H 2562 ZB 1,975,000 575,000 1,355,000 1,445,000 1,105,000 355,000
MIO J H 2126 K 1,025,000 755,000 576,000 765,000 865,000 715,000
MIO S GT H 6113 ZC 705,000 305,000 785,000 785,000 385,000 355,000 SKYDRIVE H 4044 WB 65,000 845,000 455,000 640,000 340,000 75,000
MIO H 2180 OC 1,480,000 1,565,000 555,000 945,000 995,000 595,000
MIO J H 4298 YB 1,155,000 810,000 1,110,000 1,055,000 1,255,000 915,000 MIO H 2755 WB 815,000 230,000 1,305,000 710,000 610,000 1,055,000 MIO H 3315 UB 90,000 1,445,000 945,000 815,000 1,085,000 1,145,000 MIO SOUL H 5786 UB 625,000 325,000 825,000 695,000 485,000 1,025,000 MIO SOUL H 3760 UB 960,000 565,000 765,000 830,000 675,000 695,000
VEGA H 5992 YU 220,000 805,000 975,000 355,000 255,000 830,000
JUPITER H 2214 YU 780,000 565,000 1,540,000 952,000 745,000 55,000 REVO AB 6496 HU 425,000 1,295,000 955,000 1,290,000 610,000 952,000 MIO H 2816 RV 1,255,000 990,000 1,290,000 650,000 1,165,000 1,290,000 SMASH H 2159 UB 120,000 750,000 135,000 995,000 835,000 650,000 MIO J H 2805 AL 540,000 1,195,000 1,105,000 815,000 1,020,000 995,000 MIO GT H 6840 ZB 950,000 1,215,000 985,000 695,000 1,205,000 815,000 Jumlah 18,395,000 20,165,000 21,851,000 19,437,000 18,280,000 19,277,000
61
Table 1.19 Data Pendapatan Rental ABBAD Bulan Juli
–
Desember Tahun 2013
MOTOR Juli Agustus September Oktober November Desember
MIO H 4884 TT 425,000 1,030,000 1,350,000 965,000 1,130,000 778,000
VARIO H 2312 DC 1,235,000 1,140,000 1,020,000 1,070,000 1,155,000 1,435,000
BEAT H 2513 CC 655,000 1,135,000 915,000 835,000 1230000 685,000
VEGA H 4378 SL 335,000 1,250,000 495,000 520,000 1,250,000 650,000
VARIO H 3413 ZC 520,000 875,000 815,000 415,000 375,000 580,000
MIO GT H 3516 K 680,000 575,000 765,000 1,040,000 1,405,000 370,000
MIO J H 2562 ZB 535,000 475,000 1,250,000 595,000 975,000 535,000
MIO J H 2126 K 625,000 325,000 1,315,000 765,000 925,000 675,000
MIO S GT H 6113 ZC 435,000 955,000 505,000 785,000 705,000 735,000
SKYDRIVE H 4044 WB 275,000 1,005,000 975,000 640,000 965,000 745,000
MIO H 2180 OC 565,000 520,000 520,000 945,000 780,000 565,000
MIO J H 4298 YB 810,000 1,155,000 505,000 1,055,000 1,155,000 810,000
MIO H 2755 WB 115,000 780,000 1,450,000 710,000 820,000 630,000
MIO H 3315 UB 145,000 1,435,000 1,355,000 85,000 990,000 445,000
MIO SOUL H 5786 UB 225,000 1,260,000 785,000 648,000 860,000 325,000
MIO SOUL H 3760 UB 1,335,000 345,000 655,000 675,000 560,000 475000
VEGA H 5992 YU 380,000 320,000 955,000 505,000 420,000 380,000
JUPITER H 2214 YU 240,000 480,000 410,000 515,000 480,000 540,000
REVO AB 6496 HU 345,000 525,000 715,000 610,000 590,000 295,000
MIO H 2816 RV 200,000 725,000 425,000 700,000 725,000 290,000
SMASH H 2159 UB 150,000 615,000 235,000 535,000 500,000 250,000
MIO J H 2805 AL 275,000 155,000 735,000 720,000 420,000 195,000
MIO GT H 6840 ZB 815,000 1,175,000 765,000 1,280,000 1,195,000 1,015,000
Jumlah 11,320,000 18,255,000 18,915,000 16,613,000 19,610,000 13,403,000
62
Table 1.20 Data Jam Pemakaian Kendaraan Bulan Januari
–
Juni Tahun 2013
MOTOR Januari Februari Maret April Mei Juni
MIO H 4884 TT 476 387 514 142.5 325 554
VARIO H 2312 DC 392.5 369 369 91 294.5 525
BEAT H 2513 CC 201.5 425.5 395.5 176 509.5 205.5
VEGA H 4378 SL 267.5 221.5 245.5 212.5 132 205.5
VARIO H 3413 ZC 221 218.5 252.5 198 345.5 351
MIO GT H 3516 K 198.5 247.5 445.5 388 267 437.5
MIO J H 2562 ZB 354 109.5 449 142.5 479 191.5
MIO J H 2126 K 316.5 273.5 245.5 263 233.5 237.5
MIO S GT H 6113 ZC 253 188.5 288.5 270 170 188.5
SKYDRIVE H 4044 WB 26 226 216 197.5 147.5 30
MIO H 2180 OC 427 511.5 251.5 295.5 395.5 151
MIO J H 4298 YB 415 317.5 417.5 415.5 405.5 277.5
MIO H 2755 WB 218.5 133 433 220.5 220.5 433
MIO H 3315 UB 83.5 142.5 213.5 259.5 515 451.5
MIO SOUL H 5786 UB 115.5 91 241 194.5 266.5 421
MIO SOUL H 3760 UB 229.5 176 237.5 212 234 194.5
VEGA H 5992 YU 103.5 212.5 312.5 224.5 154.5 212
JUPITER H 2214 YU 213.5 198 528 208 218.5 24.5
REVO AB 6496 HU 184.5 388 288 383.5 213 208
MIO H 2816 RV 615.5 183.5 423.5 277 359.5 383.5
SMASH H 2159 UB 79 277 71 363 290.5 277
MIO J H 2805 AL 123.5 463 463 319 441 363
MIO GT H 6840 ZB 295 515 285.5 194.5 475.5 319
63
Tabel 1.21 Data Jam Pemakaian Kendaraan Bulan Juli
–
Desember tahun 2013
MOTOR Juli Agustus September Oktober November Desember
MIO H 4884 TT 184 307 452 305 305 284
VARIO H 2312 DC 459 380.5 403.5 424.5 392.5 569
BEAT H 2513 CC 190 324 295.5 209.5 360 195.5
VEGA H 4378 SL 124 345 189 232 600 183
VARIO H 3413 ZC 312.5 225.5 215.5 145.5 121 212.5
MIO GT H 3516 K 303 192.5 263 367 598.5 143
MIO J H 2562 ZB 169 234 385.5 199.5 354 169
MIO J H 2126 K 186.5 195.5 453.5 263 296 176
MIO S GT H 6113 ZC 128.5 232,5 156.5 270 253 288.5
SKYDRIVE H 4044 WB 106 312 224 197.5 312 326
MIO H 2180 OC 151 267 232 295.5 217 151
MIO J H 4298 YB 277.5 344 190.5 415.5 404 277.5
MIO H 2755 WB 153.5 258.5 425.5 220.5 218.5 233
MIO H 3315 UB 111.5 378.5 385.5 15 288.5 134.5
MIO SOUL H 5786 UB 141.5 310.5 225 264 310.5 121.5
MIO SOUL H 3760 UB 357.5 89.5 215.5 223.5 129.5 144
VEGA H 5992 YU 112.5 103 275 154.5 153.5 123.5
JUPITER H 2214 YU 158 156 154.5 188.5 171.5 298
REVO AB 6496 HU 287 197.5 263 213.5 184.5 88
MIO H 2816 RV 83.5 235 232 155.5 161 83.5
SMASH H 2159 UB 77 169 89 190.5 119 77
MIO J H 2805 AL 167 78.5 198.5 241.5 103.5 63
MIO GT H 6840 ZB 259 430 235.5 421 500 489
Jumlah 4,499 5,533 5,969 5,613 6,553 4,830
64
Table 1.22 Data Pendapatan dan Jam Pemakaian Rental ABBAD Tahun 2013
Bulan
Pendapatan
Jam Pemakaian
Januari
18395000
5810
Februari
20165000
6275
Maret
21851000
7587
April
19437000
5648
Mei
18280000
7093
Juni
19277000
6642
Juli
11320000
4499
Agustus
18255000
5533
September
18915000
5969
Oktober
16613000
5613
November
19610000
6553
Desember
13403000
4830
Jumlah
215521000
72052
65
LAMPIRAN 1
A.1
Analisis Contribution Margin
Contribution Margin
= Penjualan (Pendapatan)
–
Biaya Variabel
dan atau :
Dimana :
CMR = Contribution Margin Ratio
VC
= Biaya Variabel
S
= Penjualan (Pendapatan)
Contribution Margin = Penjualan (Pendapatan)
–
Biaya Variabel
= 215.521.000
–
8.305.000
= 207.216.000
A.2
Analisis Break Even Point
66
Dimana :
FC
= Fixed cost( biaya tetap )
P
= Harga jual/sewa perunit
V
= Biaya variable perunit
VC
= Biaya variable
S
= Pendapatan/penjualan
FC
= Rp. 129.218.000
P
= Rp. 60.000
V
= Rp. 1003
VC
= Rp. 8.305.000
S
= Rp. 215.521.000
A.3 Perencanaan Laba
Dalam rangka merencanakan laba, maka kita harus menentukan
seberapa besar laba yang ingin diperoleh oleh perusahaan. Dalam analisis ini
67
rencana laba dilakukan analisis perencanaan dengan menggunakan
pendekatan yang diformulasikan sebagai berikut:
Dimana :
S
= Penjualan (Pendapatan)
FC
= Biaya Tetap
CMR = Contribution Margin Ratio
π
= % Laba yang diharapkan
A.4 Laba Tahun 2013
Pendapatan tahun 2013
–
BEP (rupiah) = Rp. 215.521.000
–
Rp. 134.396.918
