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Proceed
Discount vektor
(lihat tabel A-1)
8%
1
2
3
4
400,000
400,000
200,000
100,000
No
Proceed
1
2
3
4
400,000
400,000
200,000
100,000
No
1
2
3
4
No
1
2
3
4
Proceed
400,000
400,000
200,000
100,000
Proceed
400,000
400,000
200,000
100,000
0.926
0.857
0.794
0.735
Present Value (PV)
Investasi
Net Present Value
(NPV)
Discount vektor
(lihat tabel A-1)
15%
0.870
0.756
0.658
0.572
Present Value (PV)
Investasi
Net Present Value
(NPV)
Discount vektor
(lihat tabel A-1)
17%
0.855
0.731
0.624
0.534
Present Value (PV)
Investasi
Net Present Value
(NPV)
Discount vektor
(lihat tabel A-1)
18%
0.848
0.718
0.609
0.516
Present Value (PV)
Investasi
Net Present Value
(NPV)
370,400
342,800
158,800
73,500
945,500
800,000
145,500
SOAL
No Proyek A Proyek B
1
200,000
450,000
2
200,000
220,000
3
200,000
200,000
4
200,000
130,000
5
200,000
130,000
6
200,000
130,000
Proyek A
No
1
2
3
4
5
6
Tahun
Investasi
200,000
200,000
200,000
200,000
200,000
200,000
Proyek B
=
=
=
=
=
=
100,000
100,000
100,000
100,000
100,000
100,000
100,000
Tahun
Investasi
450,000
220,000
200,000
130,000
130,000
130,000
=
=
=
=
=
=
330,000
100,000
80,000
10,000
10,000
10,000
90,000
SOAL
Net Investment
Proyek A
600,000
Proyek B
720,000
Penyusutan Proyek A =
Penyusutan Proyek B =
Average Investasi Proyek A =
Average Investasi Proyek B =
600,000 / 6 =
720,000 / 6 =
100,000
120,000
ARR Proyek A =
100,000
X 100% = 33.33%
300,000
600,000 / 2 =
720,000 / 2 =
300,000
360,000
ARR Proyek A =
90,000
X 100% = 25.00%
360,000
Proyek
A
B
C
D
E
F
Net Invesment
(Rp)
800,000
700,000
1,000,000
400,000
600,000
1,100,000
IRR
(%)
12
20
16
8
15
11
A
F
D
Net Invesment
(Rp)
700,000
1,000,000
600,000
2,300,000
(mendekati 2.500.000
jadi proyek A, F, D ditolak)
proyek A, F, D ditolak
IRR
(%)
20
16
15
12
11
8
Net Invesment
(Rp)
800,000
700,000
1,000,000
400,000
600,000
1,100,000
IRR
(%)
12
20
16
8
15
11
Present Value
(PV)
1,000,000
1,120,000
1,450,000
360,000
810,000
1,265,000
Jawab :
Susun berdasarkan IRR (%) yang paling besar
Proyek
B
C
E
jumlah
A
F
D
Net Invesment
(Rp)
700,000
1,000,000
600,000
2,300,000
800,000
1,100,000
400,000
IRR
(%)
20
16
15
jml
12
11
8
Present Value
(PV)
1,120,000
1,450,000
810,000 Jumlah Present Value (PV) = Present Value - Net Invesment
3,380,000
3,380,000 - 2,300,000 =
1,000,000
1,265,000
360,000
Tabel A-1
N
1%
1 0.990
2 0.980
3 0.971
4 0.961
5 0.951
6 0.942
7 0.933
8 0.923
9 0.914
10 0.903
2%
0.980
0.961
0.942
0.924
0.906
0.888
0.871
0.853
0.837
0.820
3%
0.970
0.943
0.915
0.888
0.863
0.837
0.813
0.789
0.766
0.744
4%
0.962
0.925
0.889
0.854
0.822
0.790
0.760
0.731
0.703
0.676
5%
0.952
0.907
0.864
0.823
0.784
0.746
0.711
0.731
0.703
0.676
6%
0.943
0.890
0.840
0.792
0.747
0.705
0.665
0.627
0.592
0.558
7%
0.935
0.873
0.816
0.763
0.713
0.666
0.623
0.583
0.544
0.508
8%
0.926
0.857
0.794
0.735
0.681
0.630
0.583
0.540
0.500
0.463
9%
0.917
0.842
0.772
0.708
0.650
0.596
0.547
0.502
0.460
0.422
10%
0.909
0.826
0.751
0.683
0.621
0.564
0.513
0.467
0.424
0.386
11%
0.901
0.812
0.731
0.659
0.593
0.535
0.482
0.434
0.391
0.352
12%
0.893
0.797
0.712
0.636
0.567
0.507
0.452
0.404
0.361
0.322
13%
0.885
0.783
0.693
0.613
0.543
0.480
0.425
0.376
0.333
0.295
14%
0.877
0.796
0.675
0.675
0.519
0.456
0.400
0.351
0.308
0.270
15%
0.870
0.756
0.658
0.658
0.497
0.432
0.376
0.327
0.284
0.242
N
1
2
3
4
5
6
7
8
9
10
22%
0.820
0.672
0.551
0.451
0.370
0.303
0.249
0.204
0.167
0.137
23%
0.813
0.661
0.537
0.467
0.355
0.289
0.235
0.191
0.155
0.126
24%
0.806
0.650
0.524
0.423
0.341
0.275
0.222
0.179
0.144
0.116
25%
0.800
0.640
0.512
0.410
0.328
0.262
0.210
0.168
0.134
0.107
26%
0.794
0.630
0.500
0.397
0.315
0.250
0.198
0.157
0.125
0.099
27%
0.787
0.620
0.488
0.384
0.303
0.238
0.188
0.148
0.116
0.092
28%
0.781
0.610
0.477
0.373
0.291
0.227
0.178
0.139
0.108
0.085
29%
0.781
0.601
0.466
0.361
0.280
0.217
0.168
0.130
0.101
0.078
30%
0.769
0.592
0.455
0.350
0.269
0.207
0.159
0.123
0.094
0.073
31%
0.763
0.582
0.445
0.340
0.259
0.198
0.151
0.115
0.088
0.067
32%
0.758
0.574
0.435
0.330
0.250
0.189
0.143
0.108
0.082
0.062
33%
0.752
0.565
0.425
0.320
0.240
0.181
0.136
0.102
0.077
0.068
34%
0.746
0.056
0.416
0.310
0.231
0.173
0.129
0.096
0.072
0.054
35%
0.741
0.557
0.406
0.301
0.223
0.165
0.122
0.091
0.067
0.497
21%
0.826
0.683
0.564
0.467
0.386
0.319
0.263
0.218
0.180
0.149
16%
0.862
0.743
0.641
0.553
0.476
0.410
0.354
0.305
0.263
0.227
17%
0.855
0.731
0.624
0.534
0.456
0.390
0.333
0.285
0.243
0.208
18%
0.848
0.718
0.609
0.516
0.437
0.370
0.314
0.266
0.225
0.191
19%
0.840
0.706
0.593
0.499
0.419
0.352
0.296
0.249
0.209
0.176
20%
0.833
0.694
0.579
0.482
0.402
0.335
0.279
0.233
0.194
0.162
36%
0.735
0.541
0.398
0.292
0.215
0.158
0.116
37%
0.730
0.533
0.389
0.284
0.207
0.151
0.110
38%
0.725
0.525
0.381
0.276
0.200
0.145
0.105
39%
0.719
0.518
0.372
0.268
0.193
0.139
0.139
40%
0.714
0.512
0.364
0.260
0.186
0.133
0.095