analisis titik impas dalam perencanaan laba pada usaha...

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


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

Sumber rental ABBAD (data diolah kembali)

49

Table 1.7 Data Biaya Variabel Bulan Maret Tahun 2013


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


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 80,000

BIAYA - BIAYA

MOTOR APRIL


51

Table 1.9 Data Biaya Variabel Bulan Mei Tahun 2013


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

Sumber Rental ABBAD (data diolah sendiri)

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


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


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


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


kendaraan

Oli Cuci

kendaraan

MIO H 4884 TT

VARIO 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


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


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


MIO H 2180 OC 16000

MIO J H 4298 YB 24000

MIO H 2755 WB

MIO H 3315 UB 20000 5000 30000 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


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


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 Rental “ABBAD” Tahun 2013


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

Jumlah 5,810 6,275 7,587 5,648 7,093 6,642

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

Berikut adalah persamaannya:

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

target laba yang ditentukan sebesar 20%, maka untuk mengetahui besarnya

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

= Rp. 81.124.082

analisis titik impas dalam perencanaan laba pada usaha...

Documents