BAB VII

ANALISIS KEUANGAN

7.1. Modal Start-up

Modal untuk memulai usaha ini kami kumpulkan dari dana pribadi kami sebesar Rp
8.000.000,00

7.2. Kebutuhan Investasi dan Modal Kerja

1. Investasi Peralatan

No Peralatan Unit Harga Per unit Total

1 Anglo Kayu Bakar 5 Rp 40,000.00 Rp 200,000.00
2 Parutan 1 Rp 5,000.00 Rp 5,000.00
3 Sendok Kayu (Lusin) 2 Rp 10,000.00 Rp 20,000.00
4 Tenda Stand 1 Rp 150,000.00 Rp 150,000.00
5 Meja Lipat 2 Rp 125,000.00 Rp 250,000.00
6 Kursi Plastik (Lusin) 1 Rp 24,000.00 Rp 24,000.00
7 Sendok Codet 1 Rp 6,000.00 Rp 6,000.00
8 Sendok Adonan 1 Rp 12,000.00 Rp 12,000.00
9 Mangkok Adonan 1 Rp 13,000.00 Rp 13,000.00
10 Kulkas Mini Bar 1 Rp 1,030,000.00 Rp 1,030,000.00
11 Blender 1 Rp 110,000.00 Rp 110,000.00
12 Piring Kue (Lusin) 1 Rp 25,000.00 Rp 25,000.00
13 Termos 1 Rp 62,000.00 Rp 62,000.00
14 Cangkir (Lusin) 1 Rp 245,000.00 Rp 245,000.00
TOTAL Rp 2,152,000.00

2. Modal Kerja per Bulan

 No Jenis Pengeluaran Unit Harga Per Unit Total
1 Ice Cream (Ember) 2 Rp 139,000.00 Rp 278,000.00
2 Keju Prochiz (Box) 5 Rp 11,000.00 Rp 55,000.00
3 Matcha (Pack) 5 Rp 20,000.00 Rp 100,000.00
4 Oreo (Pack) 5 Rp 18,500.00 Rp 92,500.00
5 Coklat (Pack) 5 Rp 16,000.00 Rp 80,000.00
6 Tepung Beras (Kg) 30 Rp 13,000.00 Rp 390,000.00
7 Santan (Liter) 30 Rp 15,000.00 Rp 450,000.00
8 Air Mineral (Galon) 12 Rp 5,000.00 Rp 60,000.00
9 Baking Powder (Kg) 2 Rp 23,000.00 Rp 46,000.00
10 Garam (Kg) 2 Rp 8,000.00 Rp 16,000.00
11 Saringan 1 Rp 10,000.00 Rp 10,000.00
12 Kayu Bakar (Iket) 60 Rp 6,000.00 Rp 360,000.00
13 Sendok Plastik (Lusin) 10 Rp 1,200.00 Rp 12,000.00
14 Mika (Box) 2 Rp 14,000.00 Rp 28,000.00
15 Pisau 2 Rp 20,000.00 Rp 40,000.00
16 Susu Kental Manis (Kaleng) 30 Rp 8,300.00 Rp 249,000.00
17 Pandan (Kg) 5 Rp 10,000.00 Rp 50,000.00
18 Bubuk Kopi (Pack) 12 Rp 42,500.00 Rp 510,000.00
19 Gula (kg) 30 Rp 12,500.00 Rp 375,000.00
20 Arang (kg) 60 Rp 4,000.00 Rp 240,000.00
TOTAL Rp 3,441,500.00

7.3. Perhitungan HPP Laklak

No Jenis Pengeluaran Unit Harga Per Unit Total

1 Ice Cream (Ember) 2 Rp 139,000.00 Rp 278,000.00
2 Keju Prochiz (Box) 5 Rp 11,000.00 Rp 55,000.00
3 Matcha (Pack) 5 Rp 20,000.00 Rp 100,000.00
4 Oreo (Pack) 5 Rp 18,500.00 Rp 92,500.00
5 Coklat (Pack) 5 Rp 16,000.00 Rp 80,000.00
6 Tepung Beras (Kg) 30 Rp 13,000.00 Rp 390,000.00
7 Santan (Liter) 30 Rp 15,000.00 Rp 450,000.00
8 Air Mineral (Galon) 5 Rp 5,000.00 Rp 25,000.00
9 Baking Powder (Kg) 2 Rp 23,000.00 Rp 46,000.00
10 Garam (Kg) 2 Rp 8,000.00 Rp 16,000.00
11 Kayu Bakar (Iket) 60 Rp 3,000.00 Rp 180,000.00
12 Sendok Plastik (Lusin) 10 Rp 1,200.00 Rp 12,000.00
13 Mika (Box) 4 Rp 14,000.00 Rp 28,000.00
14 Susu Kental Manis (Kaleng) 30 Rp 8,300.00 Rp 249,000.00
15 Pandan (Kg) 5 Rp 10,000.00 Rp 50,000.00
TOTAL Rp 2,051,500.00

No Peralatan Unit Harga Per unit Total

1 Tenda Stand 1 Rp 75,000.00 Rp 75,000.00
2 Meja Lipat 2 Rp 62,500.00 Rp 125,000.00
3 Kursi Plastik (Lusin) 1 Rp 12,000.00 Rp 12,000.00
4 Termos 1 Rp 62,000.00 Rp 62,000.00
5 Cangkir (Lusin) 1 Rp 245,000.00 Rp 245,000.00
6 Saringan 1 Rp 10,000.00 Rp 10,000.00
7 Pisau 2 Rp 20,000.00 Rp 40,000.00
TOTAL Rp 569,000.00

Laklak
Keterangan Produk
Bahan Baku per Bulan Rp 3,734,500.00
Total Biaya Produksi per Bulan (1200 unit) Rp 3,734,500.00
Biaya per Unit Rp 3,112.08
7.4. Perhitungan HPP Kopi Arang

No Peralatan Unit Harga Per unit Total

1 Tenda Stand 1 Rp 75,000.00 Rp 75,000.00
2 Meja Lipat 2 Rp 62,500.00 Rp 125,000.00
3 Kursi Plastik (Lusin) 1 Rp 12,000.00 Rp 12,000.00
4 Termos 1 Rp 62,000.00 Rp 62,000.00
5 Cangkir (Lusin) 1 Rp 245,000.00 Rp 245,000.00
TOTAL Rp 519,000.00

No Jenis Pengeluaran Unit Harga Per Unit Total

1 Air Mineral (Galon) 7 Rp 5,000.00 Rp 35,000.00
2 Bubuk Kopi (Pack) 12 Rp 42,500.00 Rp 510,000.00
3 Gula (kg) 30 Rp 12,500.00 Rp 375,000.00
4 Arang (kg) 60 Rp 4,000.00 Rp 240,000.00
6 Kayu Bakar (Iket) 60 Rp 3,000.00 Rp 180,000.00
TOTAL Rp 1,340,000.00

Kopi Arang
Keterangan Produk
Bahan Baku per Bulan Rp 1,859,000.00
Total Biaya Produksi per Bulan (1200 unit) Rp 1,859,000.00
Biaya per Unit Rp 1,549.17
7.5. Rencana/Laba Rugi

Rencana Rugi/Laba
Perusahaan X
Mei 2018
Penjualan Rp 18,000,000.00
Harga Pokok Produksi
Bahan Baku Rp 5,593,500.00
Laba Kotor Rp 12,406,500.00
Biaya Tidak Langsung
Biaya Administrasi
Biaya Listrik Rp 150,000.00
Biaya Air Rp 40,000.00
Total Biaya Administrasi Rp 190,000.00
Biaya Lain-Lain
Biaya Promosi Rp 634,320.00
Biaya Transport Rp 200,000.00
Biaya Tak Terduga Rp 200,000.00
Biaya Sewa Rp 1,000,000.00
Total Biaya Lain-Lain Rp 2,034,320.00
Total Biaya Rp 2,224,320.00
Laba Bersih sebelum Pajak Rp 10,182,180.00
PPh 10% Rp 1,018,218.00
Laba Bersih setelah Pajak Rp 9,163,962.00
7.6. Arus Kas

3 bulan pertama
Keterangan 1 2 3 Total
Kas Awal Rp 8,000,000.00 Rp 18,182,180.00 Rp 28,364,360.00 Rp 38,546,540.00
Penerimaan:
Penjualan Rp 18,000,000.00 Rp 18,000,000.00 Rp 18,000,000.00 Rp 54,000,000.00
Jumlah Kas Masuk Rp 26,000,000.00 Rp 36,182,180.00 Rp 46,364,360.00 Rp 108,546,540.00
Pengeluaran:
Biaya Tidak Tetap
Bahan Baku Rp 5,593,500.00 Rp 5,593,500.00 Rp 5,593,500.00 Rp 16,780,500.00
Transportasi Rp 200,000.00 Rp 200,000.00 Rp 200,000.00 Rp 600,000.00
Biaya Tetap
Biaya Listrik Rp 150,000.00 Rp 150,000.00 Rp 150,000.00 Rp 450,000.00
Biaya Air Rp 40,000.00 Rp 40,000.00 Rp 40,000.00 Rp 120,000.00
Biaya Sewa Rp 1,000,000.00 Rp 1,000,000.00 Rp 1,000,000.00 Rp 3,000,000.00
Biaya Promosi Rp 634,320.00 Rp 634,320.00 Rp 634,320.00 Rp 1,902,960.00
Biaya Tak Terduga Rp 200,000.00 Rp 200,000.00 Rp 200,000.00 Rp 600,000.00
Total Biaya Rp 7,817,820.00 Rp 7,817,820.00 Rp 7,817,820.00 Rp 23,453,460.00
Saldo Akhir Kas Rp 18,182,180.00 Rp 28,364,360.00 Rp 38,546,540.00 Rp 85,093,080.00

7.7. Perhitungan Payback Period

Pay back Period = Investasi Awal/Arus Kas x 1 Tahun

Pay back Period = Rp 8,000,000.00/Rp 18,182,180.00 x 1 Tahun
= 0,44 x 1
= 0,44 Tahun atau 5 Bulan 8 Hari