No.

Nama Restauran Cuisine Cost for two per Portion Keterangan

1 Sushi Tei Sushi 250,000 125,000
2 Holycow Steak by Chef Afit Steak 350,000 175,000
3 Bandar Djakarta Seafood 300,000 150,000
4 Loobie Lobster Seafood 200,000 100,000
5 Imperial Kitchen Chinese Dim Sum 220,000 110,000
6 Anomali Coffee Caf 200,000 100,000
7 Tokyo Belly Ramen, Sushi Japanese 200,000 100,000
8 Abuba Steak Steak 350,000 175,000 Sudah ada di Bogor Utara
9 Sate Khas Senayan Indonesian Food 250,000 125,000
10 Penang Bistro Malaysian, Singapore, seafood 250,000 125,000
11 Ikan Bakar Cianjur Indonesian food, Seafood 200,000 100,000
Rata-rata 125,909

Harga Jual 125,909 100%

Margin keuntungan 62,955 50%
Harga Pokok Penjualan 62,955 50%

Harga Pokok Produksi 31,477 100%

-. BB 15,739 50%
-. BTKL 7,869 25%
-. Biaya Variabel 3,148 10%
-. Pajak 3,148 10%
-. Biaya lain-lain 1,574 5%
 Luas BangunanJumlah Kursi
Restauran Sushi Bar 80 32
Restauran Meeting Room 1 50 20
Restauran Meeting Room 2 50 20
Restauran Meeting Room 3 50 20
Restauran Meeting Room 4 50 20
Gazebo (Coffee House) 200 81

193

Price per portion 125,909

Table Horwath
Food and Beverage
Cost and Expense 55% 50%
Administration & General 9.2%
Sales & Marketing 5.1%
Repair & Maintenance 4.6%
Energy Cost 12.7%
Basic Management Fee 3.0%
Incentive Fee 4.5%

Kenaikan Harga Restaurant Service Charge Increment

Tahun 1 5.0% Year 1 5.0%
Tahun 2 5.0% Year 2 5.0%
Tahun 3 5.0% Year 3 5.0%
Tahun 4 5.0% Year 4 5.0%
Tahun 5 5.0% Year 5 5.0%
Tahun 6 5.0% Year 6 5.0%
Tahun 7 5.0% Year 7 5.0%
Tahun 8 5.0% Year 8 5.0%
Tahun 9 5.0% Year 9 5.0%
Tahun 10 5.0% Year 10 5.0%
Tahun 11 5.0% Year 11 5.0%
Tahun 12 5.0% Year 12 5.0%
 Tahun 13 5.0% Year 13 5.0%
Tahun 14 5.0% Year 14 5.0%
Tahun 15 5.0% Year 15 5.0%

Tingkat Hunian 90%

Tahun 1 70%
Tahun 2 75%
Tahun 3 85%
Tahun 4 97%
Tahun 5 97%
Tahun 6 97%
Tahun 7 97%
Tahun 8 95%
Tahun 9 95%
Tahun 10 95%
Tahun 11 95%
Tahun 12 92%
Tahun 13 90%
Tahun 14 87%
Tahun 15 85%

Collection Loss 1.5%

Replacement Allowance 2.0%
Overhead 3.0%
Selling Cost 3.0%
Pajak Penghasilan 5.0%

2015 2016 2017 2018 2019 2020

Inflation 4.60% 4.80% 4.79% 4.79% 4.79% 4.79%

Terminal Rate 10.0% 10.0%

Discount Rate 13.1%
Perhitungan DCF
(Rp.000)

Deskripsi 0 1 2

No. of days 360 360 360

No. of seats 193 135 145
% of Occupancy 70% 75%
Average Food Rate (Rp) 125,909 132,205 138,815
Price Increment 5.0% 5.0%
Inflation 4.79% 4.79%
Collection Loss 1.5%

DEPARTMENT REVENUE
Food and Beverage 6,333,451,769 7,125,133,240
Other Operating Department
Total Department Revenue 6,333,451,769 7,125,133,240

Tanah 15,000,000,000
Bangunan 10,000,000,000

DEPARTMENT COST & EXPENSES

Food and Beverage 50% 3,166,725,884 3,562,566,620
Other Operating Department
Total Department Cost and Expenses 3,166,725,884 3,562,566,620

DEPARTMENT PROFIT 3,166,725,884 3,562,566,620

UNDISTRIBUTED EXPENSES
Administration & General 9.2% 579,648,790 652,104,888
Sales & Marketing 5.1% 321,374,115 361,545,880
Repair & Maintenance 4.6% 292,917,505 329,532,193
Energy Cost 12.7% 805,445,810 906,126,536
Total Undistributed Expenses 1,999,386,220 2,249,309,497

GROSS OPERATING PROFIT (GOP) 1,167,339,665 1,313,257,123

Fees
Basic Management Fee 3.0% 35,020,190 39,397,714
Incentive Fee 4.5% 52,530,285 59,096,571
Total Fees 87,550,475

NET OPERATING INCOME (1,000,000,000) 1,079,789,190 1,313,257,123

 3 4 5 6 7

360 360 360 360 360

164 187 187 187 187
85% 97% 97% 97% 97%
145,756 153,043 160,695 168,730 177,167
5.0% 5.0% 5.0% 5.0% 5.0%
4.79% 4.79% 4.79% 4.79% 4.79%

8,478,908,555 10,159,727,487 10,667,713,861 11,201,099,554 11,761,154,532

8,478,908,555 10,159,727,487 10,667,713,861 11,201,099,554 11,761,154,532

4,239,454,278 5,079,863,743 5,333,856,930 5,600,549,777 5,880,577,266

4,239,454,278 5,079,863,743 5,333,856,930 5,600,549,777 5,880,577,266

4,239,454,278 5,079,863,743 5,333,856,930 5,600,549,777 5,880,577,266

776,004,817 929,836,360 976,328,178 1,025,144,587 1,076,401,816

430,239,597 515,528,270 541,304,684 568,369,918 596,788,414
392,143,309 469,879,954 493,373,951 518,042,649 543,944,781
1,078,290,578 1,292,045,828 1,356,648,119 1,424,480,525 1,495,704,552
2,676,678,301 3,207,290,412 3,367,654,932 3,536,037,679 3,712,839,563

1,562,775,976 1,872,573,331 1,966,201,998 2,064,512,098 2,167,737,703

46,883,279 56,177,200 58,986,060 61,935,363 65,032,131

70,324,919 84,265,800 88,479,090 92,903,044 97,548,197

1,562,775,976 1,872,573,331 1,966,201,998 2,064,512,098 2,167,737,703

 8 9 10 11 12

360 360 360 360 360

183 183 183 183 178
95% 95% 95% 95% 92%
186,025 195,326 205,093 215,347 226,115
5.0% 5.0% 5.0% 5.0% 5.0%
4.79% 4.79% 4.79% 4.79% 4.79%

12,094,589,325 12,699,318,791 13,334,284,731 14,000,998,967 14,236,805,266

12,094,589,325 12,699,318,791 13,334,284,731 14,000,998,967 14,236,805,266

6,047,294,662 6,349,659,396 6,667,142,365 7,000,499,484 7,118,402,633

6,047,294,662 6,349,659,396 6,667,142,365 7,000,499,484 7,118,402,633

6,047,294,662 6,349,659,396 6,667,142,365 7,000,499,484 7,118,402,633

1,106,918,363 1,162,264,281 1,220,377,495 1,281,396,370 1,302,977,782

613,707,673 644,393,056 676,612,709 710,443,345 722,408,706
559,365,896 587,334,191 616,700,901 647,535,946 658,441,814
1,538,108,547 1,615,013,974 1,695,764,673 1,780,552,906 1,810,541,166
3,818,100,478 4,009,005,502 4,209,455,777 4,419,928,566 4,494,369,469

2,229,194,184 2,340,653,893 2,457,686,588 2,580,570,917 2,624,033,164

66,875,826 70,219,617 73,730,598 77,417,128 78,720,995

100,313,738 105,329,425 110,595,896 116,125,691 118,081,492

2,229,194,184 2,340,653,893 2,457,686,588 2,580,570,917 2,624,033,164

 13 14 15

360 360 360

174 168 164
90% 87% 85%
237,420 249,291 261,756
5.0% 5.0% 5.0%
4.79% 4.79% 4.79%

14,623,674,974 14,843,030,099 15,226,901,567

14,623,674,974 14,843,030,099 15,226,901,567

7,311,837,487 7,421,515,049 7,613,450,783

7,311,837,487 7,421,515,049 7,613,450,783

7,311,837,487 7,421,515,049 7,613,450,783

1,338,384,787 1,358,460,559 1,393,593,160

742,039,378 753,169,968 772,648,502
676,334,255 686,479,269 704,233,043
1,859,740,654 1,887,636,764 1,936,454,956
4,616,499,074 4,685,746,560 4,806,929,660

2,695,338,413 2,735,768,490 2,806,521,123

80,860,152 82,073,055 84,195,634

121,290,229 123,109,582 126,293,451

2,695,338,413 2,735,768,490 2,806,521,123

 DESKRIPSI

Cost and Expense (HPProduksi)

I Gaji Karyawan Gaji/bulan Orang

-. Junior Chef 5,000,000 8
683,928,710
-. Senior Chef 7,000,000 6
718,125,146
-. Waitress 2,700,000 8
369,321,503
-. Cashiers 3,300,000 2
112,848,237

-. Sales Manager 5,000,000 2

-. Spv Restaurant 7,000,000 1 119,687,524
-. Branch Manager 9,000,000 1 153,883,960
-. Staf Keuangan 3,300,000 2 56,424,119
-. Cleaning service 2,700,000 4 46,165,188
-. Security 3,300,000 6 56,424,119

Total 40

II Bahan Baku 50%

III Tarif sewa tempat (2.150 m2) 1,200,000,000

TOTAL HARGA POKOK PRODUKSI

Biaya terhadap Pendapatan

Kenaikan Gaji
 2018 2019 2020 2021 2022 2023
1 2 3 4 5 6

5,250,000 5,250,000 5,512,500 5,512,500 5,788,125 5,788,125

42,000,000 42,000,000 44,100,000 44,100,000 46,305,000 46,305,000
7,350,000 7,350,000 7,717,500 7,717,500 8,103,375 8,103,375
44,100,000 44,100,000 46,305,000 46,305,000 48,620,250 48,620,250
2,835,000 2,835,000 2,976,750 2,976,750 3,125,588 3,125,588
22,680,000 22,680,000 23,814,000 23,814,000 25,004,700 25,004,700
3,465,000 3,465,000 3,638,250 3,638,250 3,820,163 3,820,163
6,930,000 6,930,000 7,276,500 7,276,500 7,640,325 7,640,325

5,250,000 5,250,000 5,512,500 5,512,500 5,788,125 5,788,125

7,350,000 7,350,000 7,717,500 7,717,500 8,103,375 8,103,375
9,450,000 9,450,000 9,922,500 9,922,500 10,418,625 10,418,625
3,465,000 3,465,000 3,638,250 3,638,250 3,820,163 3,820,163
2,835,000 2,835,000 2,976,750 2,976,750 3,125,588 3,125,588
3,465,000 3,465,000 3,638,250 3,638,250 3,820,163 3,820,163

147,525,000 147,525,000 154,901,250 154,901,250 162,646,313 162,646,313

890,641,655 1,059,863,569 1,269,965,936 1,333,464,233 1,400,137,444 1,470,144,316

1,260,000,000 1,260,000,000 1,323,000,000 1,323,000,000 1,389,150,000 1,389,150,000

2,298,166,655 2,467,388,569 2,747,867,186 2,811,365,483 2,951,933,757 3,021,940,629

36% 35% 32% 28% 28% 27%

5% 5% 5%
1.05 1.00 1.05 1.00 1.05 1.00
 2024 2025 2026 2027 2028 2029
7 8 9 10 11 12

6,077,531 6,077,531 6,381,408 6,381,408 6,700,478 6,700,478

48,620,250 48,620,250 51,051,263 51,051,263 53,603,826 53,603,826
8,508,544 8,508,544 8,933,971 8,933,971 9,380,669 9,380,669
51,051,263 51,051,263 53,603,826 53,603,826 56,284,017 56,284,017
3,281,867 3,281,867 3,445,960 3,445,960 3,618,258 3,618,258
26,254,935 26,254,935 27,567,682 27,567,682 28,946,066 28,946,066
4,011,171 4,011,171 4,211,729 4,211,729 4,422,316 4,422,316
8,022,341 8,022,341 8,423,458 8,423,458 8,844,631 8,844,631

6,077,531 6,077,531 6,381,408 6,381,408 6,700,478 6,700,478

8,508,544 8,508,544 8,933,971 8,933,971 9,380,669 9,380,669
10,939,556 10,939,556 11,486,534 11,486,534 12,060,861 12,060,861
4,011,171 4,011,171 4,211,729 4,211,729 4,422,316 4,422,316
3,281,867 3,281,867 3,445,960 3,445,960 3,618,258 3,618,258
4,011,171 4,011,171 4,211,729 4,211,729 4,422,316 4,422,316

170,778,628 170,778,628 179,317,560 179,317,560 188,283,438 188,283,438

1,511,823,666 1,587,414,849 1,666,785,591 1,750,124,871 1,779,600,658 1,827,959,372

1,458,607,500 1,458,607,500 1,531,537,875 1,531,537,875 1,608,114,769 1,608,114,769

3,141,209,794 3,216,800,977 3,377,641,026 3,460,980,305 3,575,998,864 3,624,357,578

27% 27% 27% 26% 26% 25%

5% 5% 5%
1.05 1.00 1.05 1.00 1.05 1.00
 2030 2031
13 14

7,035,502 7,035,502
56,284,017 56,284,017
9,849,703 9,849,703
59,098,218 59,098,218
3,799,171 3,799,171
30,393,369 30,393,369
4,643,431 4,643,431
9,286,863 9,286,863

7,035,502 7,035,502
9,849,703 9,849,703
12,663,904 12,663,904
4,643,431 4,643,431
3,799,171 3,799,171
4,643,431 4,643,431

197,697,609 197,697,609

1,855,378,762 1,903,362,696
1,688,520,507 1,688,520,507

3,741,596,879 3,789,580,812

26% 26%

5%
1.05 1.00