disertasi edy mulyono (f361030111) · dan dalam perdagangan sebagai upaya pembuatan sediaan farmasi...

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Lampiran 1 Biaya investasi industri isoeugenol berbahan dasar eugenol MDC

No Uraian Jumlah Unit Harga /unit Jumlah Total biaya (Rupiah) (Rupiah) (Rupiah)

1 Pembelian tanah dan survey 2500 m2 100.000 250.000.000 Sub total I 250.000.000

2 Bangunan dan pekerjaan sipil 1. Kantor 50 m2 1.000.000 50.000.000 2. Bangunan produksi 250 m2 1.000.000 250.000.000 3. Bangunan laboratorium 35 m2 1.100.000 38.500.000 4. Gudang 50 m2 900.000 45.000.000 5. Mushola 35 m2 900.000 31.500.000 6. Pagar 100 m 50.000 5.000.000 7. Area parkir 100 m2 75.000 7.500.000 8. Pos satpam 15 m2 500.000 7.500.000 9. Jalan 150 m2 100.000 15.000.000 Sub total II 450.000.000

3 Alat dan mesin proses 1. Reaktor 5 unit 450.000.000 2.250.000.000 2. Dekanter 2 unit 30.000.000 60.000.000 3. Vaporizer 3 unit 45.000.000 135.000.000 4. Heater 2 unit 30.000.000 60.000.000 5. Cooler 2 unit 40.000.000 80.000.000 6. Mixer 6 unit 15.000.000 90.000.000 7. Pompa 10 unit 6.000.000 60.000.000 6. Peralatan laboratorium 3 paket 15.000.000 45.000.000 Sub total III 2.780.000.000

4 Peralatan umum 1. Generator 1 unit 15.000.000 15.000.000 2. Instalasi pemadam kebakaran 2 unit 7.500.000 15.000.000 3. Instalasi listrik 2 paket 4.000.000 8.000.000 4. Instalasi pipa 3 paket 3.500.000 10.500.000 5. Pompa air 2 unit 3.500.000 7.000.000 6. Tangki bahan bakar 2 unit 5.000.000 10.000.000 Sub total IV 65.500.000

5 Peralatan kantor 1. Meja kantor 4 unit 250.000 1.000.000 2. Kursi 10 unit 100.000 1.000.000 3. Meja dan kursi tamu 1 unit 2.000.000 2.000.000 4. Almari 3 unit 850.000 2.550.000 5. Komputer 3 unit 3.500.000 10.500.000 6. Printer 3 unit 450.000 1.350.000 7. Whiteboard 2 unit 75.000 150.000 8. AC 3 unit 4.000.000 12.000.000 Sub total V 30.550.000

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Lampiran 2 Biaya investasi industri isoeugenol berbahan dasar eugenol MDC (Lanjutan) No Uraian Jumlah Unit Harga /unit Jumlah Total biaya

(Rupiah) (Rupiah) (Rupiah) 6 Kendaraan

1. Mobil operasi 1 unit 130.000.000 130.000.000 2. Mobil bak terbuka 1 unit 65.000.000 65.000.000 3. Sepeda motor 2 unit 12.000.000 24.000.000 Sub total VI 219.000.000

7 Pra Operasi

1. Studi Kelayakan 1 paket 85.000.000 85.000.000 2. Instalasi mesin & alat 1 paket 200.000.000 200.000.000 3. Perizinan 1 paket 50.000.000 50.000.000 Sub total VII 335.000.000

Total Investasi 4.130.050.000

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Lampiran 3 Biaya bahan baku, bahan pembantu dan utilitas industri isoeugenol No Uraian Kebutuhan Unit Harga/unit Biaya/bulan Biaya/tahun (Rupiah) (Rupiah) (Rupiah)

1 Bahan baku

Eugenol 3.880 kg/hari 180.000 17.460.000.000 209.520.000.000

Sub total I 209.520.000.000

2 Bahan pembantu

Etanol 18,56 kg/hari 4.500 83.520 1.002.240

RhCl3. 3H2O 7,44 kg/hari 750.000 5.580.000 66.960.000

Sub total II 67.962.240 3 Bahan kemasan

1. Botol kaca 3860 buah/hari 500 48.250.000 579.000.000

Sub total III 579.000.000 4 Utilitas 1. Biaya administrasi dan pemasaran 2 paket 1.500.000 3.000.000 36.000.000

3. Biaya bahan bakar (solar dan bensin) 1 paket 4.000.000 4.000.000 48.000.000

4. Biaya listrik (kWH) 2000 kWH 5.000 10.000.000 120.000.000 Sub total IV 204.000.000

Total 210.370.962.240

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Lampiran 4 Biaya tenaga kerja tak langsung dan tenaga kerja langsung pada industri isoeugenol

No Uraian Jumlah Gaji/orang/bulan Gaji/bulan Biaya/tahun

(Rupiah) (Rupiah) (Rupiah)

1 Tenaga kerja tak langsung

1. Direktur 1 7.000.000 7.000.000 84.000.000 2. Manager 2 5.000.000 10.000.000 120.000.000 3. Supervisor 3 2.500.000 7.500.000 90.000.000 4. Staf administrasi 3 900.000 2.700.000 32.400.000 5. Satpam 3 750.000 2.250.000 27.000.000 6. Pembantu umum 2 650.000 1.300.000 15.600.000

Sub Total 14 369.000.000 2 Tenaga kerja langsung

1. Operator 7 1.150.000 8.050.000 96.600.000 2. Pekerja 7 650.000 4.550.000 54.600.000 Sub Total 14 151.200.000

Total 520.200.000

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Lampiran 5 Biaya tetap dan biaya variabel industri isoeugenol berbahan dasar eugenol MDC

1 2 3 4 5 6 7 8 9 10Biaya TetapTenaga Kerja Tak Langsung 369,000,000 387,450,000 406,822,500 427,163,625 448,521,806 470,947,897 494,495,291 519,220,056 545,181,059 572,440,112 Administrasi dan Pemasaran 36,000,000 37,800,000 39,690,000 41,674,500 43,758,225 45,946,136 48,243,443 50,655,615 53,188,396 55,847,816 Penyusutan 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 Pemeliharaan 246,128,750 251,051,325 256,072,352 261,193,799 266,417,675 271,746,028 277,180,949 282,724,568 288,379,059 294,146,640 Asuransi 1,897,525 1,907,013 1,916,548 1,926,130 1,935,761 1,945,440 1,955,167 1,964,943 1,974,768 1,984,641 Riset dan Pengembangan (R & D) 15,000,000 15,750,000 16,537,500 17,364,375 18,232,594 19,144,223 20,101,435 21,106,506 22,161,832 23,269,923 Sub Total 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

Biaya VariabelBiaya Bahan baku & pembantu 125,752,777,344 167,670,369,792 209,587,962,240 234,738,517,709 262,907,139,834 294,455,996,614 329,790,716,208 369,365,602,153 413,689,474,411 463,332,211,340 Biaya Kemasan 347,400,000 463,200,000 579,000,000 648,480,000 726,297,600 813,453,312 911,067,709 1,020,395,835 1,142,843,335 1,279,984,535 Tenaga Kerja Langsung 90,720,000 120,960,000 151,200,000 170,100,000 191,362,500 215,282,813 242,193,164 272,467,310 306,525,723 344,841,439 Bahan Bakar 100,800,000 134,400,000 168,000,000 189,000,000 212,625,000 239,203,125 269,103,516 302,741,455 340,584,137 383,157,154 Sub Total 126,291,697,344 168,388,929,792 210,486,162,240 235,746,097,709 264,037,424,934 295,723,935,863 331,213,080,597 370,961,206,752 415,479,427,606 465,340,194,468

Jumlah 127,487,726,119 169,275,890,630 211,400,203,639 236,688,422,638 265,009,293,494 296,726,668,088 332,248,059,381 372,029,880,940 416,583,315,219 466,480,886,100

UraianTAHUN KE- (Rupiah)

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Lampiran 6 Nilai peralatan mesin, biaya pemeliharaan, asuransi, nilai sisa dan biaya penyusutan industri isoeugenol

1 2 3 4 5 6 7 8 9 10

PERIZINAN,STUDI KELAYAKAN&INSTALASI

Perizinan 50,000,000 0 0 0 50,000,000

Studi kelayakan 85,000,000 85,000,000

Instalasi mesin &alat 200,000,000 200,000,000

Sub Total 335,000,000 0 0 0 335,000,000

TANAH DAN BANGUNAN

Tanah 250,000,000 0 5,000,000 125,000 0 0 0 0 0 0 0 0 0 0

Bangunan 450,000,000 67,500,000 9,000,000 225,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000

Sub Total 700,000,000 67,500,000 14,000,000 350,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000

MESIN DAN PERALATAN

Alat dan mesin proses 2,780,000,000 417,000,000 208,500,000 1,390,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000

Peralatan umum 65,500,000 9,825,000 4,912,500 32,750 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000

Peralatan kantor 30,550,000 4,582,500 2,291,250 15,275 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500

Kendaraan 219,000,000 32,850,000 16,425,000 109,500 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000

Sub Total 3,095,050,000 464,257,500 232,128,750 1,547,525 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500

Jumlah 4,130,050,000 531,757,500 246,128,750 1,897,525 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

Biaya Penyusutan Tahun ke- Uraian Nilai Nilai Sisa O & M Asuransi

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Lampiran 7 Proyeksi laporan laba-rugi industri isoeugenol berbahan dasar eugenol MDC

1 2 3 4 5 6 7 8 9 10A. Penerimaan

1. Penjualan Produk 228,099,888,000 304,133,184,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000

Total Pendapatan 228,099,888,000 304,133,184,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000 380,166,480,000

B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 126,291,697,344 168,388,929,792 210,486,162,240 235,746,097,709 264,037,424,934 295,723,935,863 331,213,080,597 370,961,206,752 415,479,427,606 465,340,194,468

Total Pengeluaran 127,487,726,119 169,275,890,630 211,400,203,639 236,688,422,638 265,009,293,494 296,726,668,088 332,248,059,381 372,029,880,940 416,583,315,219 466,480,886,100

Laba Operasi 100,612,161,881 134,857,293,370 168,766,276,361 143,478,057,362 115,157,186,506 83,439,811,912 47,918,420,619 8,136,599,060 (36,416,835,219) (86,314,406,100)

C. Pembayaran Bunga

1. Bunga Pinjaman 11,055,893,194 8,844,714,555 6,633,535,916 4,422,357,278 2,211,178,639

Total Pembayaran Bunga 11,055,893,194 8,844,714,555 6,633,535,916 4,422,357,278 2,211,178,639

Laba Sebelum Pajak 89,556,268,687 126,012,578,815 162,132,740,444 139,055,700,085 112,946,007,867 83,439,811,912 47,918,420,619 8,136,599,060 (36,416,835,219) (86,314,406,100)

Pajak Penghasilan 26,866,880,606 37,803,773,645 48,639,822,133 41,716,710,025 33,883,802,360 25,031,943,574 14,375,526,186 2,440,979,718 (10,925,050,566) (25,894,321,830)

Laba Bersih 62,689,388,081 88,208,805,171 113,492,918,311 97,338,990,059 79,062,205,507 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)

UraianTAHUN KE - (Rupiah)

93

120

Lampiran 8 Proyeksi arus kas industri isoeugenol berbahan dasar eugenol MDC

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 62,689,388,081 88,208,805,171 113,492,918,311 97,338,990,059 79,062,205,507 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0

4. Pengembalian Modal Kerja 0 0 0 0 0 0 0 0 0 0 0

5. Modal Sendiri 39,485,332,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 92,132,443,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 131,617,776,119 63,217,390,581 88,401,807,671 113,685,920,811 97,531,992,559 79,255,208,007 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)

B. Kas Keluar1. Biaya Modal Tetap 4,130,050,000

2. Biaya Modal Kerja 127,487,726,119 0 0 0 0 0 0 0 0 0 0

3. Angsuran Pinjaman 0 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657

Total Kas Keluar 131,617,776,119 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657

Aliran Kas Bersih 0 44,790,901,924 69,975,319,014 95,259,432,154 79,105,503,903 60,828,719,350 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)

Arus Kas Awal Tahun 0 44,790,901,924 69,975,319,014 95,259,432,154 79,105,503,903 60,828,719,350 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)

Arus Kas Akhir Tahun 0 44,790,901,924 114,766,220,938 210,025,653,093 289,131,156,995 349,959,876,345 408,560,747,184 442,296,644,117 448,185,265,959 422,886,483,806 362,659,402,036

Uraian

94

121

Lampiran 9 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol berbahan dasar eugenol MDC

Tahun Bt+Ct Akumulasi 0.12 0.5 0.6(Rp.) (Rp.) DF PV (Rp.) DF PV (Rp.) DF PV (Rp.)

0 (131,617,776,119) (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119)

1 44,790,901,924 (86,826,874,195) 0.8929 (77,527,715,968) 0.666667 (57,884,611,739) 0.625000 (48,454,822,480)

2 69,975,319,014 (16,851,555,181) 0.7972 (13,434,059,790) 0.444444 (7,489,572,591) 0.390625 (5,247,679,606)

3 95,259,432,154 78,407,876,974 0.7118 55,810,726,830 0.296296 23,231,940,316 0.244141 13,625,665,730

4 79,105,503,903 157,513,380,876 0.6355 100,099,753,547 0.197531 31,113,775,638 0.152588 15,274,010,246

5 60,828,719,350 218,342,100,226 0.5674 123,887,307,668 0.131687 28,752,816,153 0.095367 11,814,814,345

6 58,600,870,839 276,942,971,065 0.5066 140,307,927,933 0.087791 24,313,237,515 0.059605 8,363,004,204

7 33,735,896,933 310,678,867,998 0.4523 140,535,342,161 0.058528 18,183,308,232 0.037253 5,235,349,467

8 5,888,621,842 316,567,489,840 0.4039 127,856,299,670 0.039018 12,351,970,340 0.023283 2,976,886,455

9 (25,298,782,153) 291,268,707,687 0.3606 105,034,415,955 0.026012 7,576,567,512 0.014552 1,528,451,917

10 (60,227,081,770) 231,041,625,917 0.3220 74,389,220,084 0.017342 4,006,615,268 0.009095 676,566,015

645,341,441,970 (47,461,729,476) (125,825,529,826) Present Value

Kriteria Nilai Satuan

NPV 645,341,441,970 Rupiah

IRR 47.40% Persen

B/C rasio 3.90 _

BEP 8,178 Jumlah produk PBP 1.27 Tahun

95

122

Lampiran 10 Proyeksi laporan laba-rugi industri isoeugenol pada tingkat suku bunga 16%

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 126,291,697,344 168,388,929,792 210,486,162,240 235,746,097,709 264,037,424,934 295,723,935,863 331,213,080,597 370,961,206,752 415,479,427,606 465,340,194,468


Laba Operasi 100,612,161,881 134,857,293,370 168,766,276,361 143,478,057,362 115,157,186,506 83,439,811,912 47,918,420,619 8,136,599,060 (36,416,835,219) (86,314,406,100)

C. Pembayaran Bunga

1. Bunga Pinjaman 14,741,190,925 11,792,952,740 8,844,714,555 5,896,476,370 2,948,238,185




Laba Bersih 60,109,679,669 86,145,038,441 111,945,093,264 96,307,106,694 78,546,263,824 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)


96

123

Lampiran 11 Proyeksi arus kas industri isoeugenol pada tingkat suku bunga 16%

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 60,109,679,669 86,145,038,441 111,945,093,264 96,307,106,694 78,546,263,824 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 39,485,332,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 92,132,443,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 131,617,776,119 60,637,682,169 86,338,040,941 112,138,095,764 96,500,109,194 78,739,266,324 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)




Total Kas Keluar 131,617,776,119 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657




Uraian

97

124

Lampiran 12 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol pada tingkat suku bunga 16%


0 (131,617,776,119) (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119)

1 42,211,193,512 (89,406,582,607) 0.8621 (77,074,640,178) 0.666667 (59,604,418,207) 0.625000 (48,171,650,111)

2 67,911,552,284 (21,495,030,322) 0.7432 (15,974,309,098) 0.444444 (9,553,337,257) 0.390625 (6,239,964,491)

3 93,711,607,107 72,216,576,785 0.6407 46,266,104,074 0.296296 21,397,482,835 0.244141 11,295,435,565

4 78,073,620,538 150,290,197,323 0.5523 83,003,938,080 0.197531 29,686,972,967 0.152588 12,665,395,825

5 60,312,777,668 210,602,974,991 0.4761 100,270,817,478 0.131687 27,733,673,968 0.095367 9,562,570,331

6 58,600,870,839 269,203,845,829 0.4104 110,492,633,447 0.087791 23,633,808,139 0.059605 6,585,874,167

7 33,735,896,933 302,939,742,762 0.3538 107,189,026,765 0.058528 17,730,355,315 0.037253 3,993,102,415

8 5,888,621,842 308,828,364,604 0.3050 94,200,512,986 0.039018 12,050,001,728 0.023283 2,193,276,607

9 (25,298,782,153) 283,529,582,451 0.2630 74,554,948,623 0.026012 7,375,255,104 0.014552 1,084,917,292

10 (60,227,081,770) 223,302,500,681 0.2267 50,619,015,513 0.017342 3,872,406,996 0.009095 460,377,264 441,930,271,572 (57,295,574,530) (138,188,441,255) Present Value


NPV 441,930,271,572 Rupiah

IRR 45.64% Persen

B/C rasio 2.97 _

PBP 1.41 Tahun

98

125

Lampiran 13 Proyeksi laporan laba-rugi industri isoeugenol pada tingkat suku bunga 20 %

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 126,291,697,344 168,388,929,792 210,486,162,240 235,746,097,709 264,037,424,934 295,723,935,863 331,213,080,597 370,961,206,752 415,479,427,606 465,340,194,468


Laba Operasi 100,612,161,881 134,857,293,370 168,766,276,361 143,478,057,362 115,157,186,506 83,439,811,912 47,918,420,619 8,136,599,060 (36,416,835,219) (86,314,406,100)

C. Pembayaran Bunga

1. Bunga Pinjaman 18,426,488,657 14,741,190,925 11,055,893,194 7,370,595,463 3,685,297,731




Laba Bersih 57,529,971,257 84,081,271,712 110,397,268,217 95,275,223,330 78,030,322,142 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)


99

126

Lampiran 14 Proyeksi arus kas industri isoeugenol pada tingkat suku bunga 20 %

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 57,529,971,257 84,081,271,712 110,397,268,217 95,275,223,330 78,030,322,142 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 39,485,332,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 92,132,443,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 131,617,776,119 58,057,973,757 84,274,274,212 110,590,270,717 95,468,225,830 78,223,324,642 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)




Total Kas Keluar 131,617,776,119 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657




Uraian

100

127

Lampiran 15 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol pada tingkat suku bunga 20 %


0 (131,617,776,119) (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119)

1 39,631,485,100 (91,986,291,019) 0.8333 (76,655,242,516) 0.666667 (61,324,194,012) 0.625000 (47,909,526,572)

2 65,847,785,555 (26,138,505,464) 0.6944 (18,151,739,905) 0.444444 (11,617,113,539) 0.390625 (7,090,523,401)

3 92,163,782,060 66,025,276,596 0.5787 38,209,072,104 0.296296 19,563,044,917 0.244141 9,328,386,744

4 77,041,737,173 143,067,013,769 0.4823 68,994,508,955 0.197531 28,260,150,868 0.152588 10,527,726,586

5 59,796,835,985 202,863,849,755 0.4019 81,526,431,389 0.131687 26,714,581,038 0.095367 7,774,966,372

6 58,600,870,839 261,464,720,593 0.3349 87,564,005,900 0.087791 22,954,378,763 0.059605 5,219,221,467

7 33,735,896,933 295,200,617,526 0.2791 82,385,074,604 0.058528 17,277,402,398 0.037253 3,069,083,192

8 5,888,621,842 301,089,239,369 0.2326 70,023,734,073 0.039018 11,748,033,117 0.023283 1,630,367,108

9 (25,298,782,153) 275,790,457,216 0.1938 53,450,038,258 0.026012 7,173,942,696 0.014552 777,800,426

10 (60,227,081,770) 215,563,375,446 0.1615 34,814,688,601 0.017342 3,738,198,724 0.009095 316,637,748 290,542,795,344 (67,129,351,150) (147,973,636,449) Present Value


NPV 290,542,795,344 Rupiah

IRR 42.87% Persen

B/C rasio 2.28 _

PBP 1.54 Tahun

10

1

128

Lampiran 16 Proyeksi laporan laba-rugi industri isoeugenol pada tingkat suku bunga 24 %.

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 126,291,697,344 168,388,929,792 210,486,162,240 235,746,097,709 264,037,424,934 295,723,935,863 331,213,080,597 370,961,206,752 415,479,427,606 465,340,194,468


Laba Operasi 100,612,161,881 134,857,293,370 168,766,276,361 143,478,057,362 115,157,186,506 83,439,811,912 47,918,420,619 8,136,599,060 (36,416,835,219) (86,314,406,100)

C. Pembayaran Bunga

1. Bunga Pinjaman 22,111,786,388 17,689,429,110 13,267,071,833 8,844,714,555 4,422,357,278


Laba Sebelum Pajak 78,500,375,493 117,167,864,260 155,499,204,528

102

129

Lampiran 17 Proyeksi arus kas industri isoeugenol pada tingkat suku bunga 24 %

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 54,950,262,845 82,017,504,982 108,849,443,170 94,243,339,965 77,514,380,460 58,407,868,339 33,542,894,433 5,695,619,342 (25,491,784,653) (60,420,084,270)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 39,485,332,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 92,132,443,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 131,617,776,119 55,478,265,345 82,210,507,482 109,042,445,670 94,436,342,465 77,707,382,960 58,600,870,839 33,735,896,933 5,888,621,842 (25,298,782,153) (60,227,081,770)




Total Kas Keluar 131,617,776,119 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657 18,426,488,657




Uraian

103

130

Lampiran 18 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol pada tingkat suku bunga 24 %


0 (131,617,776,119) (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119) 1 (131,617,776,119)

1 37,051,776,688 (94,565,999,431) 0.8065 (76,262,902,767) 0.666667 (63,043,999,620) 0.625000 (47,664,314,229)

2 63,784,018,825 (30,781,980,605) 0.6504 (20,019,498,312) 0.444444 (13,680,880,269) 0.390625 (7,820,116,528)

3 90,615,957,013 59,833,976,408 0.5245 31,382,158,416 0.296296 17,728,585,602 0.244141 7,661,659,770

4 76,009,853,808 135,843,830,216 0.4230 57,458,353,603 0.197531 26,833,349,178 0.152588 8,767,448,975

5 59,280,894,303 195,124,724,519 0.3411 66,558,553,828 0.131687 25,695,436,974 0.095367 6,347,518,332

6 58,600,870,839 253,725,595,358 0.2751 69,796,584,234 0.087791 22,274,949,387 0.059605 4,160,200,610

7 33,735,896,933 287,461,492,291 0.2218 63,771,683,152 0.058528 16,824,449,480 0.037253 2,375,680,326

8 5,888,621,842 293,350,114,133 0.1789 52,482,290,428 0.039018 11,446,064,505 0.023283 1,221,948,546

9 (25,298,782,153) 268,051,331,980 0.1443 38,674,330,402 0.026012 6,972,630,289 0.014552 562,785,578

10 (60,227,081,770) 207,824,250,210 0.1164 24,181,284,724 0.017342 3,603,990,452 0.009095 219,927,503 176,405,061,589 (76,963,200,141) (155,785,037,237) Present Value


NPV 176,405,061,589 Rupiah

IRR 38.46% Persen

B/C rasio 1.77 _

PBP 1.67 Tahun

104

131

Lampiran 19 Proyeksi laporan laba-rugi industri isoeugenol pada harga bahan baku Rp. 190.000,-/kg

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 133,275,697,344 177,700,929,792 222,126,162,240 248,782,897,709 278,638,640,934 312,077,297,783 349,528,845,947 391,474,863,944 438,454,723,661 491,072,526,050


Laba Operasi 93,628,161,881 125,545,293,370 157,126,276,361 130,441,257,362 100,555,970,506 67,086,449,992 29,602,655,268 (12,377,058,132) (59,392,131,274) (112,046,737,682)

C. Pembayaran Bunga

1. Bunga Pinjaman 11,642,549,194 9,314,039,355 6,985,529,516 4,657,019,678 2,328,509,839


Laba Sebelum Pajak 81,985,612,687 116,231,254,015 150,140,746,844 125,784,237,685 98,227,460,667 67,086,449,992 29,602,655,268 (12,377,058,132) (59,392,131,274) (112,046,737,682)

Pajak Penghasilan 24,595,683,806 34,869,376,205 45,042,224,053 37,735,271,305 29,468,238,200 20,125,934,998 8,880,796,580 (3,713,117,440) (17,817,639,382) (33,614,021,305)

Laba Bersih 57,389,928,881 81,361,877,811 105,098,522,791 88,048,966,379 68,759,222,467 46,960,514,995 20,721,858,688 (8,663,940,692) (41,574,491,892) (78,432,716,378)


10

5

132

Lampiran 20 Proyeksi arus kas industri isoeugenol pada harga bahan baku Rp. 190.000,-/kg

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 57,389,928,881 81,361,877,811 105,098,522,791 88,048,966,379 68,759,222,467 46,960,514,995 20,721,858,688 (8,663,940,692) (41,574,491,892) (78,432,716,378)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 41,580,532,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 97,021,243,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 138,601,776,119 57,917,931,381 81,554,880,311 105,291,525,291 88,241,968,879 68,952,224,967 47,153,517,495 20,914,861,188 (8,470,938,192) (41,381,489,392) (78,239,713,878)




Total Kas Keluar 138,601,776,119 19,404,248,657 19,404,248,657 19,404,248,657 19,404,248,657 19,404,248,657

Aliran Kas Bersih 0 38,513,682,724 62,150,631,654 85,887,276,634 68,837,720,223 49,547,976,310 47,153,517,495 20,914,861,188 (8,470,938,192) (41,381,489,392) (78,239,713,878)

Arus Kas Awal Tahun 0 38,513,682,724 62,150,631,654 85,887,276,634 68,837,720,223 49,547,976,310 47,153,517,495 20,914,861,188 (8,470,938,192) (41,381,489,392) (78,239,713,878)


Uraian

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133

Lampiran 21 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol pada harga bahan baku Rp. 190.000,-/kg


0 (138,601,776,119) (138,601,776,119) 1 (138,601,776,119) 1 (138,601,776,119) 1 (138,601,776,119)

1 38,513,682,724 (100,088,093,395) 0.8929 (89,368,658,592) 0.666667 (66,725,428,959) 0.625000 (55,855,411,620)

2 62,150,631,654 (37,937,461,741) 0.7972 (30,243,744,500) 0.444444 (16,861,077,246) 0.390625 (11,813,962,695)

3 85,887,276,634 47,949,814,894 0.7118 34,130,678,241 0.296296 14,207,338,354 0.244141 8,332,685,118

4 68,837,720,223 116,787,535,116 0.6355 74,218,478,566 0.197531 23,069,158,599 0.152588 11,324,841,090

5 49,547,976,310 166,335,511,426 0.5674 94,378,769,183 0.131687 21,904,224,493 0.095367 9,000,660,818

6 47,153,517,495 213,489,028,921 0.5066 108,160,186,081 0.087791 18,742,521,058 0.059605 6,446,849,470

7 20,914,861,188 234,403,890,109 0.4523 106,032,415,763 0.058528 13,719,111,995 0.037253 3,950,015,298

8 (8,470,938,192) 225,932,951,916 0.4039 91,250,529,927 0.039018 8,815,551,850 0.023283 2,124,591,962

9 (41,381,489,392) 184,551,462,524 0.3606 66,551,107,511 0.026012 4,800,607,063 0.014552 968,446,075

10 (78,239,713,878) 106,311,748,647 0.3220 34,229,537,799 0.017342 1,843,608,370 0.009095 311,315,833

350,737,523,861 (115,086,160,543) (163,811,744,771) Present Value


NPV 350,737,523,861 Rupiah

IRR 40.61% Persen

B/C rasio 2.36 _


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Lampiran 22 Proyeksi laporan laba-rugi industri isoeugenol pada harga bahan baku Rp. 200.000,-/kg

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,196,028,775 886,960,838 914,041,399 942,324,929 971,868,561 1,002,732,224 1,034,978,785 1,068,674,188 1,103,887,613 1,140,691,632

2. Biaya Variabel 140,259,697,344 187,012,929,792 233,766,162,240 261,819,697,709 293,239,856,934 328,430,659,703 367,844,611,298 411,988,521,137 461,430,019,717 516,804,857,632


Laba Operasi 86,644,161,881 116,233,293,370 145,486,276,361 117,404,457,362 85,954,754,506 50,733,088,072 11,286,889,918 (32,890,715,325) (82,367,427,330) (137,779,069,264)

C. Pembayaran Bunga

1. Bunga Pinjaman 12,229,205,194 9,783,364,155 7,337,523,116 4,891,682,078 2,445,841,039




Laba Bersih 52,090,469,681 74,514,950,451 96,704,127,271 78,758,942,699 58,456,239,427 35,513,161,651 7,900,822,942 (23,023,500,727) (57,657,199,131) (96,445,348,485)


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Lampiran 23 Proyeksi arus kas industri isoeugenol pada harga bahan baku Rp. 200.000,-/kg

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 52,090,469,681 74,514,950,451 96,704,127,271 78,758,942,699 58,456,239,427 35,513,161,651 7,900,822,942 (23,023,500,727) (57,657,199,131) (96,445,348,485)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 43,675,732,836 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 101,910,043,283 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 145,585,776,119 52,618,472,181 74,707,952,951 96,897,129,771 78,951,945,199 58,649,241,927 35,706,164,151 8,093,825,442 (22,830,498,227) (57,464,196,631) (96,252,345,985)




Total Kas Keluar 145,585,776,119 20,382,008,657 20,382,008,657 20,382,008,657 20,382,008,657 20,382,008,657




Uraian

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136

Lampiran 24 Perhitungan NPV, IRR, B/C Ratio dan PBP industri isoeugenol pada harga bahan baku Rp. 200.000,-/kg


0 (145,585,776,119) (145,585,776,119) 1 (145,585,776,119) 1 (145,585,776,119) 1 (145,585,776,119)

1 32,236,463,524 (113,349,312,595) 0.8929 (101,209,601,216) 0.666667 (75,566,246,180) 0.625000 (63,256,000,760)

2 54,325,944,294 (59,023,368,301) 0.7972 (47,053,429,209) 0.444444 (26,232,581,901) 0.390625 (18,380,245,785)

3 76,515,121,114 17,491,752,814 0.7118 12,450,629,653 0.296296 5,182,736,392 0.244141 3,039,704,505

4 58,569,936,543 76,061,689,356 0.6355 48,337,203,586 0.197531 15,024,541,560 0.152588 7,375,671,934

5 38,267,233,270 114,328,922,626 0.5674 64,870,230,698 0.131687 15,055,632,834 0.095367 6,186,507,292

6 35,706,164,151 150,035,086,777 0.5066 76,012,444,230 0.087791 13,171,804,600 0.059605 4,530,694,737

7 8,093,825,442 158,128,912,219 0.4523 71,529,489,365 0.058528 9,254,915,759 0.037253 2,664,681,128

8 (22,830,498,227) 135,298,413,992 0.4039 54,644,760,184 0.039018 5,279,133,361 0.023283 1,272,297,469

9 (57,464,196,631) 77,834,217,361 0.3606 28,067,799,067 0.026012 2,024,646,613 0.014552 408,440,233

10 (96,252,345,985) (18,418,128,624) 0.3220 (5,930,144,485) 0.017342 (319,398,529) 0.009095 (53,934,350)

56,133,605,753 (182,710,591,609) (201,797,959,717) Present Value


NPV 56,133,605,753 Rupiah

IRR 20.93% Persen

B/C rasio 1.19 _


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Lampiran 25 Jenis dan jumlah input lain di luar bahan baku dan tenaga kerja pada industri isoeugenol

No Jenis biaya Biaya/tahun (Rupiah)

A Biaya Tetap 1. Administrasi dan Pemasaran 36.000.000 2. Penyusutan 528.002.500 3. Pemeliharaan 246.128.750 4. Asuransi 1.897.525 5. Riset dan Pengembangan (R&D) 15.000.000 Sub Total 827.028.775 B Biaya Variabel 1. Bahan Pembantu 67.962.240 2. Kemasan 579.000.000 3. Bahan Bakar 168.000.000 Sub Total 814.962.240 TOTAL 1.641.991.015

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Lampiran 26 Perhitungan nilai tambah industri isoeugenol pada harga bahan baku Rp 180.000,-; Rp 190.000,- dan Rp 200.000,- per kg

No Variabel Perhitungan Nilai

I Output, input dan harga :

1. Output (kg/th) a 1.157.280 1.157.280 1.157.280

2. Bahan baku (kg/th) b 1.164.000 1.164.000 1.164.000

3. Tenaga kerja (HOK/th) c 8.400 8.400 8.400

4. Faktor konversi d = a/b 0,9942268 0,994227 0,9942268

5. Koefisien tenaga kerja (HOK/kg) e = c/b 0,01 0,01 0,01

6. Harga output (Rp/kg) f 328.500 328.500 328.500 7. Upah rata-rata tenaga kerja (Rp/HOK) g 61.929 61.929 61.929

II Pendapatan dan keuntungan

8. Harga bahan baku (Rp/kg) h 180.000 190.000 200.000 9. Sumbangan input lain (Rp/kg) i 1.411 1.411 1.411

10. Nilai output (Rp/kg) j = dxf 326.604 326.604 326.604

11 a. Nilai tambah (Rp/kg) k = j-i-h 145.193 135.193 125.193

b. Rasio nilai tambah (%) l(%) = k/j x 100% 44,46 41,39 38,33

12 a. Imbalan tenaga kerja (Rp/kg) m = exg 447,00 447,00 447,00

b. Bagian tenaga kerja (%) n(%) = m/k x

100% 0,31 0,33 0,36

13 a. Keuntungan (Rp/kg) o = k-m 144.746 134.746 124.746

b. Tingkat keuntungan (%) p(%) = o/j x 100% 44,32 41,26 38,19

III Balas Jasa Pemilik Faktor Produksi

Marjin Keuntungan (Rp/kg) q = j-h 146.604 136.604 126.604

a. Pendapatan tenaga kerja (%) r(%) = m/q x 100% 0,30 0,33 0,35

b. Sumbangan input lain (%) s(%) = i/q x 100% 0,96 1,03 1,11

c. Keuntungan perusahaan (%) t(%) = o/q x 100% 98,73 98,64 98,53

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Lampiran 27 Biaya investasi industri vanilin berbahan dasar eugenol MDC

No Uraian Jumlah Unit Harga /unit Jumlah Total biaya (Rupiah) (Rupiah) (Rupiah)

1 Pembelian tanah dan survey 2500 m2 100.000 250.000.000

Sub total I 250.000.000

2 Bangunan dan pekerjaan sipil

1. Kantor 50 m2 1.000.000 50.000.000

2. Bangunan produksi 250 m2 1.000.000 250.000.000

3. Bangunan laboratorium 35 m2 1.100.000 38.500.000

4. Gudang 50 m2 900.000 45.000.000

5. Mushola 35 m2 900.000 31.500.000

6. Pagar 100 m 50.000 5.000.000 7. Area parkir 100 m2 75.000 7.500.000

8. Pos satpam 15 m2 500.000 7.500.000

9. Jalan 150 m2 100.000 15.000.000

Sub total II 450.000.000 3 Alat dan mesin proses

1. Reaktor 5 unit 450.000.000 2.250.000.000 2. Dekanter 2 unit 30.000.000 60.000.000 3. Vaporizer 3 unit 45.000.000 135.000.000 4. Heater 2 unit 30.000.000 60.000.000 5. Cooler 2 unit 40.000.000 80.000.000 6. Mixer 6 unit 15.000.000 90.000.000 7. Pompa 10 unit 6.000.000 60.000.000 6. Peralatan laboratorium 3 paket 15.000.000 45.000.000 Sub total III 2.780.000.000

4 Peralatan umum 1. Generator 1 unit 15.000.000 15.000.000 2. Instalasi pemadam kebakaran 2 unit 7.500.000 15.000.000 3. Instalasi listrik 2 paket 4.000.000 8.000.000 4. Instalasi pipa 3 paket 3.500.000 10.500.000 5. Pompa air 2 unit 3.500.000 7.000.000 6. Tangki bahan bakar 2 unit 5.000.000 10.000.000 Sub total IV 65.500.000

5 Peralatan kantor 1. Meja kantor 4 unit 250.000 1.000.000 2. Kursi 10 unit 100.000 1.000.000 3. Meja dan kursi tamu 1 unit 2.000.000 2.000.000 4. Almari 3 unit 850.000 2.550.000 5. Komputer 3 unit 3.500.000 10.500.000 6. Printer 3 unit 450.000 1.350.000 7. Whiteboard 2 unit 75.000 150.000 8. AC 3 unit 4.000.000 12.000.000 Sub total V 30.550.000

140

Lampiran 28 Biaya investasi industri vanilin berbahan dasar eugenol MDC (Lanjutan)

No Uraian Jumlah Unit Harga /unit Jumlah Total biaya (Rupiah) (Rupiah) (Rupiah) 6 Kendaraan

1. Mobil operasi 1 unit 130.000.000 130.000.000 2. Mobil bak terbuka 1 unit 65.000.000 65.000.000 3. Sepeda motor 2 unit 12.000.000 24.000.000 Sub total VI 219.000.000

7 Pra Operasi

1. Studi Kelayakan 1 paket 85.000.000 85.000.000 2. Instalasi mesin & alat 1 paket 200.000.000 200.000.000 3. Perizinan 1 paket 50.000.000 50.000.000 Sub total VII 335.000.000

Total Investasi 4.130.050.000

141

Lampiran 29 Biaya bahan baku, bahan pembantu dan utilitas industri vanilin

No Uraian Kebutuhan Unit Harga/unit Biaya/bulan Biaya/tahun (Rupiah) (Rupiah) (Rupiah) 1 Bahan baku

Eugenol 3.880 kg/hari 180.000 17.460.000.000 209.520.000.000 Sub total I 209.520.000.000 2 Bahan pembantu

HCl 2.704 kg/hari 7.000 18.928.000 227.136.000 Etanol 18,56 kg/hari 4.500 83.520 1.002.240 RhCl3. 3H2O 7,44 kg/hari 750.000 5.580.000 66.960.000 KOH 10.777,6 kg/hari 7.000 75.443.200 905.318.400 DMSO 165.758,4 kg/hari 7.000 1.160.308.800 13.923.705.600 Nitrobenzene 360.043,2 kg/hari 7.000 2.520.302.400 30.243.628.800 NaHSO3 720 kg/hari 7.500 5.400.000 64.800.000 H2SO4 678,4 kg/hari 7.000 4.748.800 56.985.600 Dietil eter 592 kg/hari 7.000 4.144.000 49.728.000 Sub total II 45.539.264.640

3 Bahan kemasan

1. Kaleng aluminium 2.848 buah/hari 450 32.040.000 384.480.000 Sub total III 384.480.000 4 Utilitas 1. Biaya administrasi dan

pemasaran 2 paket 2.000.000 4.000.000 48.000.000

3. Biaya bahan bakar (solar dan bensin)

1 paket 5.500.000 5.500.000 66.000.000

4. Biaya listrik (kWH) 5.000 kWH 5.000 25.000.000 300.000.000 Sub total IV 414.000.000

Total 255.857.744.640

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Lampiran 30 Biaya tenaga kerja tak langsung dan tenaga kerja langsung pada industri vanillin

No Uraian Jumlah Gaji/orang/bulan Gaji/bulan Biaya/tahun

(Rupiah) (Rupiah) (Rupiah)

1 Tenaga kerja tak langsung

1. Direktur 1 7.000.000 7.000.000 84.000.000 2. Manager 2 5.000.000 10.000.000 120.000.000 3. Supervisor 3 2.500.000 7.500.000 90.000.000 4. Staf administrasi 3 900.000 2.700.000 32.400.000 5. Satpam 3 750.000 2.250.000 27.000.000 6. Pembantu umum 2 650.000 1.300.000 15.600.000 Sub Total 14 369.000.000

2 Tenaga kerja langsung

1. Operator 7 1.150.000 8.050.000 96.600.000 2. Pekerja 7 650.000 4.550.000 54.600.000 Sub Total 14 151.200.000

Total 520.200.000

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Lampiran 31 Biaya tetap dan biaya variabel industri vanilin berbahan dasar eugenol MDC

1 2 3 4 5 6 7 8 9 10A Biaya Tetap

1 Tenaga Kerja Tak Langsung 369,000,000 387,450,000 406,822,500 427,163,625 448,521,806 470,947,897 494,495,291 519,220,056 545,181,059 572,440,112 2 Administrasi dan Pemasaran 48,000,000 50,400,000 52,920,000 55,566,000 58,344,300 61,261,515 64,324,591 67,540,820 70,917,861 74,463,754 3 Penyusutan 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 4 Pemeliharaan 246,128,750 251,051,325 256,072,352 261,193,799 266,417,675 271,746,028 277,180,949 282,724,568 288,379,059 294,146,640 5 Asuransi 1,897,525 1,907,013 1,916,548 1,926,130 1,935,761 1,945,440 1,955,167 1,964,943 1,974,768 1,984,641 6 Riset dan Pengembangan (R & D) 25,000,000 26,250,000 27,562,500 28,940,625 30,387,656 31,907,039 33,502,391 35,177,511 36,936,386 38,783,205

Sub Total 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

B Biaya Variabel1 Biaya Bahan baku & pembantu 153,035,558,784 204,047,411,712 255,059,264,640 285,666,376,397 319,946,341,564 358,339,902,552 401,340,690,858 449,501,573,761 503,441,762,613 563,854,774,126 2 Biaya Kemasan 230,688,000 307,584,000 384,480,000 430,617,600 482,291,712 540,166,717 604,986,724 677,585,130 758,895,346 849,962,788 3 Tenaga Kerja Langsung 90,720,000 120,960,000 151,200,000 170,100,000 191,362,500 215,282,813 242,193,164 272,467,310 306,525,723 344,841,439 4 Bahan Bakar 219,600,000 292,800,000 366,000,000 411,750,000 463,218,750 521,121,094 586,261,230 659,543,884 741,986,870 834,735,229

Sub Total 153,576,566,784 204,768,755,712 255,960,944,640 286,678,843,997 321,083,214,526 359,616,473,176 402,774,131,976 451,111,170,086 505,249,170,552 565,884,313,581

Jumlah 154,794,595,559 205,678,816,550 256,899,241,039 287,646,636,676 322,081,824,224 360,647,283,594 403,838,592,865 452,210,800,483 506,385,562,185 567,059,134,434

UraianTAHUN KE- (Rupiah)

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144

Lampiran 32 Nilai peralatan mesin, biaya pemeliharaan, asuransi, nilai sisa dan biaya penyusutan industri vanilin

1 2 3 4 5 6 7 8 9 10

PERIZINAN,STUDI KELAYAKAN&INSTALASI

Perizinan 50,000,000 0 0 0 50,000,000

Studi kelayakan 85,000,000 85,000,000

Instalasi mesin &alat 200,000,000 200,000,000

Sub Total 335,000,000 0 0 0 335,000,000

TANAH DAN BANGUNAN

Tanah 250,000,000 0 5,000,000 125,000 0 0 0 0 0 0 0 0 0 0

Bangunan 450,000,000 67,500,000 9,000,000 225,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000

Sub Total 700,000,000 67,500,000 14,000,000 350,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000 38,250,000

MESIN DAN PERALATAN

Alat dan mesin proses 2,780,000,000 417,000,000 208,500,000 1,390,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000 139,000,000

Peralatan umum 65,500,000 9,825,000 4,912,500 32,750 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000 3,275,000

Peralatan kantor 30,550,000 4,582,500 2,291,250 15,275 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500 1,527,500

Kendaraan 219,000,000 32,850,000 16,425,000 109,500 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000 10,950,000

Sub Total 3,095,050,000 464,257,500 232,128,750 1,547,525 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500 154,752,500

Jumlah 4,130,050,000 531,757,500 246,128,750 1,897,525 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

Biaya Penyusutan Tahun ke- (Rupiah) Uraian Nilai Nilai Sisa O & M Asuransi

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Lampiran 33 Proyeksi laporan laba-rugi industri vanilin berbahan dasar eugenol MDC

1 2 3 4 5 6 7 8 9 10Penerimaan



Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 153,576,566,784 204,768,755,712 255,960,944,640 286,678,843,997 321,083,214,526 359,616,473,176 402,774,131,976 451,111,170,086 505,249,170,552 565,884,313,581


Laba Operasi 121,875,484,441 163,214,623,450 204,217,558,961 173,470,163,324 139,034,975,776 100,469,516,406 57,278,207,135 8,905,999,517 (45,268,762,185) (105,942,334,434)

Pembayaran Bunga

1. Bunga Pinjaman 13,349,670,227 10,679,736,182 8,009,802,136 5,339,868,091 2,669,934,045




Laba Bersih 75,968,069,950 106,774,421,088 137,345,429,777 117,691,206,663 95,455,529,211 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)


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Lampiran 34 Proyeksi arus kas industri vanilin berbahan dasar eugenol MDC

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 75,968,069,950 106,774,421,088 137,345,429,777 117,691,206,663 95,455,529,211 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 47,677,393,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 111,247,251,891 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 158,924,645,559 76,496,072,450 106,967,423,588 137,538,432,277 117,884,209,163 95,648,531,711 70,521,663,984 40,287,747,494 6,427,202,162 (31,495,131,029) (73,966,631,604)




Total Kas Keluar 158,924,645,559 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378




Uraian

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Lampiran 35 Perhitungan NPV, IRR, B/C Ratio dan PBP industri vanilin berbahan dasar eugenol MDC


0 (158,924,645,559) (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559)

1 54,246,622,072 (104,678,023,487) 0.8929 (93,467,007,172) 0.666667 (69,785,383,884) 0.625000 (58,416,879,482)

2 84,717,973,210 (19,960,050,278) 0.7972 (15,912,152,081) 0.444444 (8,871,124,586) 0.390625 (6,215,684,407)

3 115,288,981,899 95,328,931,621 0.7118 67,855,133,528 0.296296 28,245,581,124 0.244141 16,566,194,709

4 95,634,758,785 190,963,690,407 0.6355 121,357,425,253 0.197531 37,721,248,730 0.152588 18,517,673,531

5 73,399,081,333 264,362,771,739 0.5674 149,999,436,685 0.131687 34,813,140,322 0.095367 14,305,061,024

6 70,521,663,984 334,884,435,723 0.5066 169,662,877,135 0.087791 29,400,005,331 0.059605 10,112,695,523

7 40,287,747,494 375,172,183,218 0.4523 169,708,842,695 0.058528 21,957,951,281 0.037253 6,322,147,053

8 6,427,202,162 381,599,385,380 0.4039 154,121,591,562 0.039018 14,889,413,604 0.023283 3,588,422,936

9 (31,495,131,029) 350,104,254,351 0.3606 126,251,103,908 0.026012 9,107,015,101 0.014552 1,837,195,362

10 (73,966,631,604) 276,137,622,747 0.3220 88,908,924,140 0.017342 4,788,648,846 0.009095 808,621,954

779,561,530,094 (56,658,149,691) (151,499,197,356) Present Value


NPV 779,561,530,094 Rupiah

IRR 47.43 Persen

B/C rasio 3.91 _

BEP 5,053 Jumlah produk

PBP 1.25 Tahun

121

148

Lampiran 36 Proyeksi laporan laba-rugi industri vanilin pada tingkat suku bunga 16 %

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 153,576,566,784 204,768,755,712 255,960,944,640 286,678,843,997 321,083,214,526 359,616,473,176 402,774,131,976 451,111,170,086 505,249,170,552 565,884,313,581


Laba Operasi 121,875,484,441 163,214,623,450 204,217,558,961 173,470,163,324 139,034,975,776 100,469,516,406 57,278,207,135 8,905,999,517 (45,268,762,185) (105,942,334,434)

C. Pembayaran Bunga

1. Bunga Pinjaman 17,799,560,303 14,239,648,242 10,679,736,182 7,119,824,121 3,559,912,061




Laba Bersih 72,853,146,897 104,282,482,646 135,476,475,945 116,445,237,442 94,832,544,600 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)


122

149

Lampiran 37 Proyeksi arus kas industri vanilin pada tingkat suku bunga 16 %

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 72,853,146,897 104,282,482,646 135,476,475,945 116,445,237,442 94,832,544,600 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 47,677,393,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 111,247,251,891 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 158,924,645,559 73,381,149,397 104,475,485,146 135,669,478,445 116,638,239,942 95,025,547,100 70,521,663,984 40,287,747,494 6,427,202,162 (31,495,131,029) (73,966,631,604)



3. Angsuran Pinjaman 0 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378Total Kas Keluar 158,924,645,559 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378




Uraian

123

150

Lampiran 38 Perhitungan NPV, IRR, B/C Ratio dan PBP industri vanilin pada tingkat suku bunga 16 %


0 (158,924,645,559) (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559)

1 51,131,699,019 (107,792,946,540) 0.8621 (92,924,953,914) 0.666667 (71,862,000,291) 0.625000 (58,078,096,196)

2 82,226,034,768 (25,566,911,773) 0.7432 (19,000,380,331) 0.444444 (11,363,060,536) 0.390625 (7,422,023,567)

3 113,420,028,067 87,853,116,294 0.6407 56,283,773,099 0.296296 26,030,526,946 0.244141 13,741,155,542

4 94,388,789,564 182,241,905,858 0.5523 100,650,582,266 0.197531 35,998,425,906 0.152588 15,358,060,038

5 72,776,096,722 255,018,002,581 0.4761 121,417,390,194 0.131687 33,582,555,706 0.095367 11,579,264,659

6 70,521,663,984 325,539,666,565 0.4104 133,615,234,728 0.087791 28,579,614,074 0.059605 7,964,088,603

7 40,287,747,494 365,827,414,059 0.3538 129,440,541,936 0.058528 21,411,023,777 0.037253 4,822,035,951

8 6,427,202,162 372,254,616,221 0.3050 113,547,134,358 0.039018 14,524,795,268 0.023283 2,643,725,238

9 (31,495,131,029) 340,759,485,192 0.2630 89,603,722,094 0.026012 8,863,936,210 0.014552 1,303,905,768

10 (73,966,631,604) 266,792,853,588 0.2267 60,477,565,425 0.017342 4,626,596,252 0.009095 550,040,253 534,185,964,296 (68,532,232,248) (166,462,489,270) Present Value


NPV 534,185,964,296 Rupiah

IRR 45.68 Persen

B/C rasio 2.97 _

PBP 1.38 Tahun

124

151


1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 153,576,566,784 204,768,755,712 255,960,944,640 286,678,843,997 321,083,214,526 359,616,473,176 402,774,131,976 451,111,170,086 505,249,170,552 565,884,313,581


Laba Operasi 121,875,484,441 163,214,623,450 204,217,558,961 173,470,163,324 139,034,975,776 100,469,516,406 57,278,207,135 8,905,999,517 (45,268,762,185) (105,942,334,434)

C. Pembayaran Bunga

1. Bunga Pinjaman 22,249,450,378 17,799,560,303 13,349,670,227 8,899,780,151 4,449,890,076




Laba Bersih 69,738,223,844 101,790,544,203 133,607,522,114 115,199,268,221 94,209,559,990 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)


125

152


TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 69,738,223,844 101,790,544,203 133,607,522,114 115,199,268,221 94,209,559,990 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 47,677,393,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 111,247,251,891 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 158,924,645,559 70,266,226,344 101,983,546,703 133,800,524,614 115,392,270,721 94,402,562,490 70,521,663,984 40,287,747,494 6,427,202,162 (31,495,131,029) (73,966,631,604)




Total Kas Keluar 158,924,645,559 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378 22,249,450,378




Uraian

12

6

153



0 (158,924,645,559) (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559)

1 48,016,775,966 (110,907,869,593) 0.8333 (92,423,224,661) 0.666667 (73,938,579,729) 0.625000 (57,764,515,413)

2 79,734,096,325 (31,173,773,268) 0.6944 (21,648,453,658) 0.444444 (13,855,010,341) 0.390625 (8,456,427,210)

3 111,551,074,235 80,377,300,967 0.5787 46,514,641,763 0.296296 23,815,496,583 0.244141 11,356,113,712

4 93,142,820,343 173,520,121,310 0.4823 83,680,614,058 0.197531 34,275,579,518 0.152588 12,768,648,385

5 72,153,112,112 245,673,233,422 0.4019 98,730,562,557 0.131687 32,352,030,739 0.095367 9,415,680,175

6 70,521,663,984 316,194,897,406 0.3349 105,893,031,378 0.087791 27,759,222,818 0.059605 6,311,716,519

7 40,287,747,494 356,482,644,900 0.2791 99,487,763,749 0.058528 20,864,096,272 0.037253 3,706,208,011

8 6,427,202,162 362,909,847,062 0.2326 84,401,231,596 0.039018 14,160,176,932 0.023283 1,965,119,308

9 (31,495,131,029) 331,414,716,033 0.1938 64,230,392,269 0.026012 8,620,857,319 0.014552 934,675,223

10 (73,966,631,604) 257,448,084,429 0.1615 41,579,302,940 0.017342 4,464,543,658 0.009095 378,161,557 351,521,216,431 (80,406,231,792) (178,309,265,291) Present Value


NPV 351,521,216,431 Rupiah

IRR 42.93 Persen

B/C rasio 2.29 _

PBP 1.52 Tahun

127

154


1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 153,576,566,784 204,768,755,712 255,960,944,640 286,678,843,997 321,083,214,526 359,616,473,176 402,774,131,976 451,111,170,086 505,249,170,552 565,884,313,581


Laba Operasi 121,875,484,441 163,214,623,450 204,217,558,961 173,470,163,324 139,034,975,776 100,469,516,406 57,278,207,135 8,905,999,517 (45,268,762,185) (105,942,334,434)

C. Pembayaran Bunga

1. Bunga Pinjaman 26,699,340,454 21,359,472,363 16,019,604,272 10,679,736,182 5,339,868,091




Laba Bersih 66,623,300,791 99,298,605,761 131,738,568,282 113,953,299,000 93,586,575,379 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)


12

8

155


TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 66,623,300,791 99,298,605,761 131,738,568,282 113,953,299,000 93,586,575,379 70,328,661,484 40,094,744,994 6,234,199,662 (31,688,133,529) (74,159,634,104)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 47,677,393,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 111,247,251,891 0 0 0 0 0 0 0 0 0 0Total Kas Masuk 158,924,645,559 67,151,303,291 99,491,608,261 131,931,570,782 114,146,301,500 93,779,577,879 70,521,663,984 40,287,747,494 6,427,202,162 (31,495,131,029) (73,966,631,604)

B. Kas Keluar

1. Biaya Modal Tetap 4,130,050,000






Uraian

129

156



0 (158,924,645,559) (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559) 1 (158,924,645,559)

1 44,901,852,913 (114,022,792,646) 0.8065 (91,953,865,037) 0.666667 (76,015,195,098) 0.625000 (57,471,165,648)

2 77,242,157,883 (36,780,634,763) 0.6504 (23,920,808,249) 0.444444 (16,346,948,784) 0.390625 (9,344,065,722)

3 109,682,120,404 72,901,485,640 0.5245 38,235,900,545 0.296296 21,600,440,190 0.244141 9,334,936,656

4 91,896,851,122 164,798,336,762 0.4230 69,705,345,409 0.197531 32,552,757,879 0.152588 10,636,191,621

5 71,530,127,501 236,328,464,263 0.3411 80,613,468,378 0.131687 31,121,443,854 0.095367 7,687,899,435

6 70,521,663,984 306,850,128,247 0.2751 84,410,446,622 0.087791 26,938,831,561 0.059605 5,031,254,686

7 40,287,747,494 347,137,875,741 0.2218 77,010,546,510 0.058528 20,317,168,768 0.037253 2,868,866,418

8 6,427,202,162 353,565,077,903 0.1789 63,255,148,744 0.039018 13,795,558,595 0.023283 1,472,773,700

9 (31,495,131,029) 322,069,946,874 0.1443 46,468,112,828 0.026012 8,377,778,428 0.014552 676,200,039

10 (73,966,631,604) 248,103,315,270 0.1164 28,867,934,812 0.017342 4,302,491,064 0.009095 262,552,338 213,767,585,002 (92,280,319,103) (187,769,202,037) Present Value


NPV 213,767,585,002 Rupiah

IRR 38.54 Persen

B/C rasio 1.78 _

PBP 1.65 Tahun

130

157

Lampiran 45 Proyeksi laporan laba-rugi industri vanilin pada harga bahan baku Rp. 190.000,-/kg

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 160,560,566,784 214,080,755,712 267,600,944,640 299,715,643,997 335,684,430,526 375,969,835,096 421,089,897,327 471,624,827,278 528,224,466,607 591,616,645,163


Laba Operasi 114,891,484,441 153,902,623,450 192,577,558,961 160,433,363,324 124,433,759,776 84,116,154,486 38,962,441,784 (11,607,657,675) (68,244,058,240) (131,674,666,016)

C. Pembayaran Bunga

1. Bunga Pinjaman 13,936,326,227 11,149,060,982 8,361,795,736 5,574,530,491 2,787,265,245




Laba Bersih 70,668,610,750 99,927,493,728 128,951,034,257 108,401,182,983 85,152,546,171 58,881,308,140 27,273,709,249 (8,125,360,373) (47,770,840,768) (92,172,266,211)


131

158

Lampiran 46 Proyeksi arus kas industri vanilin pada harga bahan baku Rp. 190.000,-/kg

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10A. Arus Kas

1. Laba Bersih 0 70,668,610,750 99,927,493,728 128,951,034,257 108,401,182,983 85,152,546,171 58,881,308,140 27,273,709,249 (8,125,360,373) (47,770,840,768) (92,172,266,211)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 49,772,593,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 116,136,051,891 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 165,908,645,559 71,196,613,250 100,120,496,228 129,144,036,757 108,594,185,483 85,345,548,671 59,074,310,640 27,466,711,749 (7,932,357,873) (47,577,838,268) (91,979,263,711)




Total Kas Keluar 165,908,645,559 23,227,210,378 23,227,210,378 23,227,210,378 23,227,210,378 23,227,210,378




Uraian

132

159

Lampiran 47 Perhitungan NPV, IRR, B/C Ratio dan PBP industri vanilin pada harga bahan baku Rp. 190.000,-/kg


0 (172,892,645,559) (172,892,645,559) 1 (172,892,645,559) 1 (172,892,645,559) 1 (172,892,645,559)

1 41,692,183,672 (131,200,461,887) 0.8929 (117,148,892,419) 0.666667 (87,467,018,325) 0.625000 (73,218,057,762)

2 69,068,598,490 (62,131,863,398) 0.7972 (49,531,521,501) 0.444444 (27,614,133,896) 0.390625 (19,348,250,586)

3 96,544,670,859 34,412,807,461 0.7118 24,495,036,351 0.296296 10,196,377,200 0.244141 5,980,233,484

4 75,099,191,425 109,511,998,887 0.6355 69,594,875,292 0.197531 21,632,014,652 0.152588 10,619,335,219

5 50,837,595,253 160,349,594,139 0.5674 90,982,359,715 0.131687 21,115,957,003 0.095367 8,676,753,971

6 47,626,957,296 207,976,551,435 0.5066 105,367,393,432 0.087791 18,258,572,417 0.059605 6,280,386,056

7 14,645,676,004 222,622,227,439 0.4523 100,702,989,899 0.058528 13,029,558,808 0.037253 3,751,478,713

8 (22,291,917,907) 200,330,309,532 0.4039 80,910,052,076 0.039018 7,816,576,626 0.023283 1,883,833,950

9 (63,660,545,507) 136,669,764,025 0.3606 49,284,487,019 0.026012 3,555,094,202 0.014552 717,183,677

10 (109,991,895,819) 26,677,868,206 0.3220 8,589,559,572 0.017342 462,635,050 0.009095 78,121,589

190,353,693,877 (191,907,011,823) (227,471,627,247) Present Value


NPV 484,957,611,986 Rupiah

IRR 42.25 Persen

B/C rasio 2.60 _


PBP 1.41 Tahun

133

160

Lampiran 48 Proyeksi laporan laba-rugi industri vanilin pada harga bahan baku Rp. 200.000,-/kg

1 2 3 4 5 6 7 8 9 10A. Penerimaan



B. Pengeluaran

1. Biaya Tetap 1,218,028,775 910,060,838 938,296,399 967,792,679 998,609,698 1,030,810,418 1,064,460,889 1,099,630,397 1,136,391,633 1,174,820,853

2. Biaya Variabel 167,544,566,784 223,392,755,712 279,240,944,640 312,752,443,997 350,285,646,526 392,323,197,016 439,405,662,677 492,138,484,471 551,199,762,663 617,348,976,745


Laba Operasi 107,907,484,441 144,590,623,450 180,937,558,961 147,396,563,324 109,832,543,776 67,762,792,566 20,646,676,434 (32,121,314,868) (91,219,354,296) (157,406,997,598)

C. Pembayaran Bunga

1. Bunga Pinjaman 14,522,982,227 11,618,385,782 8,713,789,336 5,809,192,891 2,904,596,445




Laba Bersih 65,369,151,550 93,080,566,368 120,556,638,737 99,111,159,303 74,849,563,131 47,433,954,796 14,452,673,504 (22,484,920,407) (63,853,548,007) (110,184,898,319)


134

161

Lampiran 49 Proyeksi arus kas industri vanilin pada harga bahan baku Rp. 200.000,-/kg

TAHUN KE - (Rupiah)

0 1 2 3 4 5 6 7 8 9 10Arus Kas1. Laba Bersih 0 65,369,151,550 93,080,566,368 120,556,638,737 99,111,159,303 74,849,563,131 47,433,954,796 14,452,673,504 (22,484,920,407) (63,853,548,007) (110,184,898,319)

2. Penyusutan 0 528,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500 193,002,500

3. Nilai Sisa 0 0 0 0 0 0 0 0 0 0 0


5. Modal Sendiri 51,867,793,668 0 0 0 0 0 0 0 0 0 0

6. Modal Pinjaman 121,024,851,891 0 0 0 0 0 0 0 0 0 0

Total Kas Masuk 172,892,645,559 65,897,154,050 93,273,568,868 120,749,641,237 99,304,161,803 75,042,565,631 47,626,957,296 14,645,676,004 (22,291,917,907) (63,660,545,507) (109,991,895,819)

Kas Keluar1. Biaya Modal Tetap 4,130,050,000






Uraian

135

162

Lampiran 50 Perhitungan NPV, IRR, B/C Ratio dan PBP industri vanilin pada harga bahan baku Rp. 200.000,-/kg


NPV 190,353,693,877 Rupiah

IRR 30.92 Persen

B/C rasio 1.56 _


PBP 1.63 Tahun

Tahun Bt+Ct Akumulasi 0.12 0.5 0.6

(Rp.) (Rp.) DF PV (Rp.) DF PV (Rp.) DF PV (Rp.)

0 (172,892,645,559) 172,892,645,559) 1 (172,892,645,559) 1 (172,892,645,559) 1 (172,892,645,559)

1 41,692,183,672 131,200,461,887) 0.8929 (117,148,892,419) 0.666667 (87,467,018,325) 0.625000 (73,218,057,762)

2 69,068,598,490 (62,131,863,398) 0.7972 (49,531,521,501) 0.444444 (27,614,133,896) 0.390625 (19,348,250,586)

3 96,544,670,859 34,412,807,461 0.7118 24,495,036,351 0.296296 10,196,377,200 0.244141 5,980,233,484

4 75,099,191,425 109,511,998,887 0.6355 69,594,875,292 0.197531 21,632,014,652 0.152588 10,619,335,219

5 50,837,595,253 160,349,594,139 0.5674 90,982,359,715 0.131687 21,115,957,003 0.095367 8,676,753,971

6 47,626,957,296 207,976,551,435 0.5066 105,367,393,432 0.087791 18,258,572,417 0.059605 6,280,386,056

7 14,645,676,004 222,622,227,439 0.4523 100,702,989,899 0.058528 13,029,558,808 0.037253 3,751,478,713

8 (22,291,917,907) 200,330,309,532 0.4039 80,910,052,076 0.039018 7,816,576,626 0.023283 1,883,833,950

9 (63,660,545,507) 136,669,764,025 0.3606 49,284,487,019 0.026012 3,555,094,202 0.014552 717,183,677

10 (109,991,895,819) 26,677,868,206 0.3220 8,589,559,572 0.017342 462,635,050 0.009095 78,121,589

Present Value 190,353,693,877 (191,907,011,823) (227,471,627,247)

136

163

Lampiran 51 Jenis dan jumlah input lain di luar bahan baku dan tenaga kerja pada industri vanillin

No Jenis biaya Biaya/tahun (Rupiah)

A Biaya Tetap 1. Administrasi dan Pemasaran 48.000.000 2. Penyusutan 528.002.500 3. Pemeliharaan 246.128.750 4. Asuransi 1.897.525 5. Riset dan Pengembangan

(R&D) 25.000.000

Sub Total 849.028.775

B Biaya Variabel 1. Bahan Pembantu 45.539.264.640 2. Kemasan 384.480.000 3. Bahan Bakar 366.000.000 Sub Total 46.289.744.640 TOTAL 47.138.773.415

164

Lampiran 52 Perhitungan nilai tambah industri vanilin pada harga bahan baku

eugenol Rp 180.000,-; Rp 190.000,- dan Rp 200.000,- per kg

No Variabel Perhitungan Nilai

I Output, input dan harga :

1. Output (kg/th) a 853.920 853.920 853.920 2. Bahan baku (kg/th) b 1.164.000 1.164.000 1.164.000 3. Tenaga kerja (HOK/th) c 8.400 8.400 8.400 4. Faktor konversi d = a/b 0,73 0,73 0,73 5. Koefisien tenaga kerja (HOK/kg) e = c/b 0,01 0,01 0,01 6. Harga output (Rp/kg) f 540.000 540.000 540.000 7. Upah rata-rata tenaga kerja (Rp/HOK) g 61.929 61.929 61.929

II Pendapatan dan keuntungan

8. Harga bahan baku (Rp/kg) h 180.000 190.000 200.000 9. Sumbangan input lain (Rp/kg) i 40.497 40.497 40.497 10. Nilai output (Rp/kg) j = dxf 396.148 396.148 396.148 11 a. Nilai tambah (Rp/kg) k = j-i-h 175.651 165.651 155.651 b. Rasio nilai tambah (%) l(%) = k/j x 100% 44,34 41,82 39,29 12 a. Imbalan tenaga kerja (Rp/kg) m = exg 2.190 2.190 2.190 b. Bagian tenaga kerja (%) n(%) = m/k x 100% 1,25 1,32 1,41 13 a. Keuntungan (Rp/kg) o = k-m 173.461 163.461 153.461 b. Tingkat keuntungan (%) p(%) = o/j x 100% 43,79 41,26 38,74

III Balas Jasa Pemilik Faktor Produksi

Marjin Keuntungan (Rp/kg) q = j-h 216.148 206.148 196.148 a. Pendapatan tenaga kerja (%) r(%) = m/q x 100% 1,01 1,06 1,12 b. Sumbangan input lain (%) s(%) = i/q x 100% 18,74 19,64 20,65 c. Keuntungan perusahaan (%) t(%) = o/q x 100% 80,25 79,29 78,24

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