Y=

tahun :
index :

4.683 X 2012
2007
453.896 430.481

Index

INDEX
Tahun indeks
1987
323.800
1988
342.500
1989
355.500
1990
357.600
1991
361.300
1992
358.200
1993
359.200
1994
368.100
1995
381.100
1996
381.700
1997
386.500
1998
389.500
1999
390.600
2000
394.100

450.000
400.000
350.000
300.000
250.000
200.000
150.000
100.000
50.000
0.000
1985

8968.3
2011
2013
449.213 458.579

4.

fatty acid

1.

continuous fat splitting

1. Dekanter
2. flash tank asam lemak
3. flash tank gliserol

hot well
D. Heat Exchanger (Matche.com 2007)
1. heater CPO
2. heater air
4. barometer kondensor
5. jet ejector
6. cooler asam lemak

E. Pompa (Matche.com 2007)

1. D nom = 4 in (piston)
2. D nom = 3 in
3. D nom = 1,25 in
4. D nom = 2.5 in
5. D nom = 4 in (centrifugal)
evaporator 1
evaporator 2

HARGA ALAT TOTAL =

HARGA BAHAN
1 tahun

Bahan
CPO

http://www.alibaba.com/trade/search?fsb=y&IndexArea=product_

Harga Bahan =
Produk
gliserol
asam lemak

BIAYA TANAH DAN BANGUNAN

rencana pabrik didirikan di rokan hilir,riau
Perhitungan harga tanah :
Luas tanah (m2)
Harga tanah per m2
harga tanah total
Perhitungan harga bangunan :
luas bangunan gedung =
luas bangunan pabrik =
harga bangunan gedung per m2 =
harga bangunan pabrik per m2 =
total harga bangunan gedung =
total harga bangunan pabrik =
harga tanah dan bangunan =

BIAYA PEKERJA OPERASI

A. Perhitungan Jumlah Pekerja Pabrik
Alat
continuous fat splitting
flash tank asam lemak
flash tank gliserol
decanter
evaporator 1

evaporator 2
Sand filter
Cooler,k ation dan anion exchanger
Genset

Cooling tower
Water treatment
Boiler
JUMLAH PEKERJA /shift
Digunakan 4 regu dengan 3 shift kerja
JUMLAH PEKERJA SELURUHNYA :
B. Perhitungan Gaji Pekerja Pabrik + Karyawan
No

TOTAL BIAYA PEKERJA OPERASI :

BIAYA UTILITAS
LNG
harga:
Kebutuhan :
Biaya LNG
Air
A. Air Sanitasi

k
Pemakaian

Total
Retribusi

Administrasi
Biaya pemeliharaan meter air (BPMA)
PPN 10%

Total biaya air sanitasi

B. Air Sungai

biaya pengolahan air

Biaya penarikan a
Bia
Total biaya a
TOTAL Biaya Air :
Listrik
harga

Biaya pemakaian (PLN,Januari 2010)

WBP (pkl 17.0

LWBP (pkl 22.0
kebutuhan listrik :

Biaya beban (per bulan) =

Biaya beban (per tahun) =

jumlah

kebutuhan listrik :

Biaya W
Biaya LW
Biaya listrik
Bi
Biay
Biaya listrik total :
TOTAL BIAYA UTILITAS :

Chart Title
450.000
400.000
350.000
300.000
250.000
200.000
150.000
100.000
50.000
0.000
1985

y = 4.6833x - 8968.3
R = 0.9169
Series1
Linear (Series1)

1990

1995

2000

2005

Tahun

Nama Alat

Kode

A. Tangki Penampung (Matche.com 2007)

1.
CPO
2.
fase berat dekanter
3.
gliserol 80%
4.
fatty acid

F-110
F-340
F-370
F-380

B. Reaktor
1.
continuous fat splitting

R-210

C. Separator (Matche.com 2007)

1. Dekanter
2. flash tank asam lemak
3. flash tank gliserol

hot well
D. Heat Exchanger (Matche.com 2007)
1. heater CPO
2. heater air
4. barometer kondensor
5. jet ejector
6. cooler asam lemak

E. Pompa (Matche.com 2007)

1. D nom = 4 in (piston)
2. D nom = 3 in
3. D nom = 1,25 in
4. D nom = 2.5 in
5. D nom = 4 in (centrifugal)
evaporator 1
evaporator 2

TOTAL

1 US $ =
HARGA ALAT TOTAL =
HARGA BAHAN
1 tahun

92,746,006,000

330.000

Bahan

Harga (Rp)
7,331.00

CPO

http://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=crude+palm+oil

Harga Bahan =
Produk
gliserol
asam lemak

BIAYA TANAH DAN BANGUNAN

rencana pabrik didirikan di rokan hilir,riau
Perhitungan harga tanah :
Luas tanah (m2)
Harga tanah per m2
harga tanah total

1,741,845,600,000.00

7697.6
8419.25

45,000.000
650,000.000
29,250,000,000

Perhitungan harga bangunan :

luas bangunan gedung =
luas bangunan pabrik =
harga bangunan gedung per m2 =
harga bangunan pabrik per m2 =
total harga bangunan gedung =
total harga bangunan pabrik =
harga tanah dan bangunan =

BIAYA PEKERJA OPERASI

A. Perhitungan Jumlah Pekerja Pabrik
Alat
continuous fat splitting
flash tank asam lemak
flash tank gliserol
decanter
evaporator 1

4,500
40,500
1,250,000.00
1,000,000.00

5,625,000,000
40,500,000,000
75,375,000,000
46,125,000,000

Jumlah Alat
1
1
1
1
1

evaporator 2
Sand filter
Cooler,k ation dan anion exchanger
Genset

1
1
6
1

Cooling tower
Water treatment
Boiler
JUMLAH PEKERJA /shift
Digunakan 4 regu dengan 3 shift kerja
JUMLAH PEKERJA SELURUHNYA :

1
1
1

52

B. Perhitungan Gaji Pekerja Pabrik + Karyawan

No

Jabatan
1
2
3
4
5
6
7
8
9

Direktur
Wakil Direktur
Manajer
Supervisor
Staff Kantor
Karyawan pabrik
Satpam
Sopir
Bagian pembersihan

TOTAL BIAYA PEKERJA OPERASI :

BIAYA UTILITAS
LNG
harga:
Kebutuhan :

1,867.780
1,314.651
433,834.830
810,309,000.00

Biaya LNG
Air
A. Air Sanitasi
kebutuhan :
Pemakaian
120.00
120.00
9,660.00
Total
Retribusi

30.000
9,900.000
Harga/m3 (Rp)
4,000.00
6,000.00
7,500.00

Administrasi
Biaya pemeliharaan meter air (BPMA)
PPN 10%

Total biaya air sanitasi

B. Air Sungai
kebutuhan :
biaya pengolahan air rata-rata :
Biaya penarikan air sungai :
Biaya Pajak :
Total biaya air sungai :
TOTAL Biaya Air :

12,746.075
4,206,204.750
2,000.000
8,412,410,000.000
841,241,000
9,253,651,000.000

9,336,400,000.000

Listrik
harga
WBP :
LWBP :

1,135.500
757.000

WBP (pkl 17.00-22.00) :

LWBP (pkl 22.01-16.59) :

5
19

Biaya pemakaian (PLN,Januari 2010)

kebutuhan listrik :

70
1,671
551,399
38,183,080.00
458,197,000.00

Biaya beban (per bulan) =

Biaya beban (per tahun) =

jumlah
WBP :
LWBP :

1650
6,270.000

WBP :
LWBP :
Biaya WBP/tahun :
Biaya LWBP/tahun :
Biaya listrik per tahun :
Biaya pajak :
Biaya materai :

115,500
438,900
131,151,000
332,248,000
921,596,000
92,160,000
72,000.000
1,013,828,000.00

kebutuhan listrik :

Biaya listrik total :

TOTAL BIAYA UTILITAS :

11,160,537,000

Hitungan listrik =
Golongan listrik =
Golongan tarif (TTL 2010) =
Tabel Cost Index =
Harga air PDAM =
AKK dr inet =
Harga generator =

Jml

Harga/unit (US$)

Harga Total (US$) (tanpa index)

2
1
2
2

7772652000
574434000
1496221000
8038219000

15,545,304,000
574,434,000
2,992,442,000
16,076,438,000

27290879000

27,290,879,000

1
1
1

1190242000
359863000
324262000

1,190,242,000.00
359,863,000.00
324,262,000.00

72165000

72,165,000.00

1
1
1
1
1

229,966,000.00
19,244,000.00
481,100,000.00
27,904,000.00
1,214,297,000.00

229,966,000.00
19,244,000.00
481,100,000.00
27,904,000.00
1,214,297,000.00

1
1
2
1
1
1
1

523,437,000
44,262,000
24,055,000
39,451,000
54,846,000
3,030,930,000
2,947,219,000

523,437,000
44,262,000
48,110,000
39,451,000
54,846,000
3,030,930,000
2,947,219,000

73,086,795,000
Rp
36708475086

9,622.00 IDR
IDR

hari

7.49158E+14

Satuan
per kg

kebutuhan
kg/hari

kg/tahun
720,000.00

22046.2442

237,600,000.00

BIAYA BAHAN BAKU TOTAL =

Rp

per kg
per kg

72,604.64
725,299.710

m2
Rp
Rp
m2
m2
Rp
Rp
Rp
Rp
Rp

Workers/unit/shift
1/2
1/2
1/2
1/2
1/4

Jumlah Pekerja per Alat

1
1
1
1
1

23,960,000.00
239,349,000.00
0.00

1/4
1/8
0.10
1

1
2
1

1
1
1
1

1
2
1
13

Jumlah
1
1
6
15
30
52
10
5
10
130

per liter
liter per Hari
liter per Tahun
per Tahun

m3/hari
m3/tahun
Total (Rp)
480,000
720,000
72,450,000
73,650,000
1,320,000

Gaji per Bulan (IDR)

30,000,000
20,000,000
10,000,000
4,000,000
2,500,000
1,500,000
1,500,000
1,500,000
1,500,000

Total per Jabatan/bulan

30,000,000
20,000,000
60,000,000
60,000,000
75,000,000
78,000,000
15,000,000
7,500,000
15,000,000
360,500,000

72,000
342000
7,365,000.0

82,749,000

m3/hari
m3/tahun
Rp/m3
Rp/tahun
Rp/tahun
Rp
Rp

Rp/kWh
Rp/kWh
jam/hari
jam/hari
kWh/jam
kWh/hari
kWh/tahun
rupiah
rupiah

jam/tahun
jam/tahun

kWh/tahun
kWh/tahun
Rp
Rp
Rp
Rp
Rp
Rp/tahun
IDR

1,261.000 kW/bulan

http://pln-jatim.co.id/red/?m=sim&p=simrek2010
http://pln-jatim.co.id/red/?m=tdl2
http://www.pln.co.id/?p=2346
http://www.scribd.com/doc/56792417/47/Cost-Indexes
http://pdamkotabogor.go.id/thepelgn/index.php
http://books.google.co.id/books?id=gZ7ITbrHkZEC&pg=PA53&lpg=PA53&dq=harga+crude+gliserol&source=bl&ots=4nw5GH
http://www.generatorjoe.net/zDDIN-900D322.html
http://www.kreditmart.co.id/2009/09/harga-genset-cummins-kta38-g5-generator.html

9622

Harga Total (US$) (dengan index)

16,559,965,000.00
611,928,000.00
3,187,763,000.00
17,125,766,000.00

1.5934E+14
5.88797E+12
3.06727E+13
1.64784E+14

29,072,187,000.00

41,148,798,000.00
77,857,273,086.00

1,267,931,000.00
383,352,000.00
345,427,000.00

76,876,000.00

244,977,000.00
20,501,000.00
512,502,000.00
29,726,000.00
1,293,556,000.00

36736796000
3818000
36,751,378,000.00

557,603,000.00
47,152,000.00
51,251,000.00
42,027,000.00
58,426,000.00
3,228,763,000.00
3,139,588,000.00

77,857,267,000.000
77,857,267,000

41,148,798,000.00
77,885,594,000.00
36708459210

biaya/tahun
1,741,845,600,000.00

1,741,845,600,000.00

457727964250.00

184,434,496,000.00
2,015,139,068,250.00
2,199,573,564,250.00
2,199,573,564,250.000

Total per Jabatan/tahun

360,000,000
240,000,000
720,000,000
720,000,000
900,000,000
936,000,000
180,000,000
90,000,000
180,000,000
4,326,000,000

ga+crude+gliserol&source=bl&ots=4nw5GHPADd&sig=fDIf4wDr5tEwtW796C_Fh9CJuVE&hl=id&sa=X&ei=29b6TqHSMYTkrAfVmYTkDw&v

1 US$ =

9622 Rp

harga peralatan utilitas

No.
1
2
3
4
5

7
8

Nama Alat
Kode
Bak penampung air sungai
(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem
Tangki Flokulator
(Matche.com 2007)
Bak sedimentasi
(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem
Sand Filter
(Matche.com 2007)
Bak penampung air sementara
(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem

Kation exchanger
(Matche.com 2007)
Anion exchanger

10
11

(Matche.com 2007)

Bak penampung air umpan boiler

(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem
Bak penampung air pendingin
(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem
Generator 2 125kva

13
14
15
16
18
19
20

21
22
23
24
25
26
27
28
29
TOTAL

Bak penampung air PDAM

(http://indonetwork.co.id/readymix-concrete/2034648/harga-ready-mix-sem
Cooling tower (http://www.legacychillers.com/onlinestore~intPID~348.asp)
pompa bak penampung air sungai 411
6 in
Pompa tangki flokulator 412
6 in
Pompa sand filter 431
6 in
Pompa penampung sementara 441
6 in
Pompa kation anion exchanger 451
10 in
pompa bak air pendingin 452
5 in
pompa air proses 453
2 in
Pompa balik bak air bersih 533
1.5
pompa air umpan boiler 1 531
2 in
Pompa air umpan boiler 2 532
1.5 in
Pompa air pendingin ke unit proses 541
14 in
Pompa air cooling tower 551
14 in
Pompa air pendingin kembali 552
14 in
Pompa air sanitasi 611
1 in
Boiler 1 (Matche.com 2007)

Generator 1 562.5 kva (http://www.alibaba.com/product-free/117495148/11

boiler 2

HSMYTkrAfVmYTkDw&ved=0CDoQ6AEwBA#v=onepage&q=harga%20crude%20gliserol&f=false

http://www.bi.go.id/web/id/Moneter/Kurs+Bank+Indonesia/Kurs+Transaksi/

Harga/unit
(Rp)

Harga Total
(Rp)
(tanpa index )

655,000

103,005,300

463,780,400

463,780,400

655,000

103,005,300

212,646,200

212,646,200

655,000

309,015,900

726,461,000

726,461,000

726,461,000

726,461,000

Jml
1
1
1
1
1

1
1

1
1

726,461,000

726,461,000

655,000

14,560,650

655,000

749,451,000

2
1
1
1
1
1
1
1

655,000

39,300,000

14,433,000
83,711,400
83,711,400
83,711,400
83,711,400
83,711,400

14,433,000
83,711,400
83,711,400
83,711,400
83,711,400
83,711,400

43,299,000

43,299,000

1
1
1
1
1
2

43,299,000
75,051,600
75,051,600
75,051,600
27,903,800
1,957,114,800

43,299,000
75,051,600
75,051,600
75,051,600
27,903,800
3,914,229,600

413,746,000

827,492,000

2,742,270,000

5,484,540,000

(30 DES )

Harga Total
(Rp)
(dengan index )

1 m3 =
1 ft3 =
No.

473,451,000.00
105,153,000.00
217,080,000.00
315,459,000.00

741,608,000.00
741,608,000.00

Alat
1
2
3
4
5
6
7
8

105,153,000.00

No.

264.17
7.481

Bak penampung air sungai

Bak sedimentasi
Bak penampung air bersih
Bak penampung air sementara
Bak penampung air umpan boiler
Bak penampung air pendingin
Bak penampung air PDAM
Bak penampung limbah
1 ft =
Alat
1 Tangki flokulator

m3
157.3
157.3
48.581773
471.8
22.230
1144.200
60
92.5779872
3.2808
m
8.256

741,608,000.00

14,865,000.00
765,077,000.00

40,120,000.00

19244000

36,723,051,000.00

14,582,000.00
89,176,000.00
89,176,000.00
89,176,000.00
89,176,000.00
89,176,000.00

36,723,057,086.00
1836152854
367230570.9
918076427.2

46,126,000.00

39,844,516,938.31

46,126,000.00
79,951,000.00
79,951,000.00
79,951,000.00
29,726,000.00
4,169,716,000.00

42192236485
82,036,753,422.96

836,030,000.00
5,541,126,000.00
14,888,739,000.00

14,874,157,000.00 DLM NEGRI

41,148,798,000.00
56,022,955,000.00

14,888,739,000.00
93,817,789,000.00

gal
gal

gal
41543.4
41543.4
12833.8
124630
5872.5
302263
15850.2
24456.3
ft
ft
27.0863

TCI
No
Item
FCI (Fixed Capital Investment ) :
BIAYA LANGSUNG :
1
Harga peralatan
Harga alat
Biaya pengapalan (Freight )
Asuransi
Biaya bongkar (Inclaring )
peralatan yg ditrima dr LN
peralatan yg dtrima dr dlm negri
Biaya peralatan yang diterima di pabrik
Pemasangan peralatan yang dibeli
Instrumentasi dan kontrol
Perpipaan (labour )
Sistem lisrik
Bangunan
Perbaikan lapangan
Fasilitas pelayanan
Tanah
Total Biaya Langsung
BIAYA TAK LANGSUNG :
Kerekayasaan dan supervisi
Biaya Legal
Biaya konstruksi
Fee untuk kontraktor
Kontingensi (lain-lain)
Total Biaya Tak Langsung

2
3
4
5
6
7
8
9

1
2
3
4
5

TOTAL (FCI)
WC
TCI (Total Capital Investment )

1
Keterangan

A
5-10% A
1% A
2,5% A

25-55% E
6-30% E
30% E
10-40% E
10-20% E
30-80% E

30% E
1-3% FCI
8-10% FCI
1,5-6% FCI
5-10% FCI

10-20% TCI

42457330537.33

TPC
1
US $ =
No
Item
MC (Manufacturing Cost ) :
A
BIAYA PRODUKSI LANGSUNG :
1
Bahan baku (Cv)
2
Pekerja operasi (Csv)
3
Supervisi langsung (Csv)
4
Utilitas (Cv)
5
Pemeliharaan dan perbaikan (Csv)

9,622.00
Keterangan

10-20% Pekerja Operasi

2-10% FCI

6
7
8

Suplai operasi (Csv)

0.5-1.0% FCI
Patent and royalty (Cv/Csv)
0-6% TPC
Biaya laboratorium (Csv)
10-20% Pekerja Operasi
Total Biaya Produksi Langsung
BIAYA TETAP :
Penyusutan
Pajak lokal
1-4% FCI
Asuransi
0.4-1.0% FCI
Keuangan (Bunga)
12,4% TCI x besarnya pinjaman bank
Total Biaya Tetap
BIAYA OVERHEAD PABRIK
50-70%
: (supervisi+maintenance+pekerja operasi)

B
1
2
3
4

C
TOTAL (MC)
GE (General Expenses ) :
1
Biaya administrasi
2
Biaya distribusi dan pemasaran
3
Biaya penelitian dan pengembangan
TOTAL (GE)
TPC (Total Produstion Cost ) :

20-30% (Pekerja operasi)

2-20% TPC
2-5% TPC

BEP
No
Fixed Cost (Cf )
1
2
3
4
TOTAL (Cf )
Variable Cost (Cv)
1
2
TOTAL (Cv)
Semivariable Cost (Csv)
1
2
3
4
5
6
7
8
9

Item
Penyusutan
Pajak lokal
Asuransi
Keuangan (Bunga)

Bahan baku
Utilitas

Pekerja operasi (Csv)

Supervisi langsung (Csv)
Pemeliharaan dan perbaikan (Csv)
Suplai operasi (Csv)
Patent and royalty (Cv/Csv)
Biaya laboratorium (Csv)
Biaya overhead pabrik
Biaya administrasi
Biaya distribusi dan pemasaran

10
TOTAL (Csv)

Biaya penelitian dan pengembangan

TPC :

check :

Hasil Penjualan :
Produk
gliserol
asam lemak
TOTAL PENJUALAN =
BEP =
BEP =

Biaya

KURVA BEP (IDR)

Kapasitas produksi
0%
60%
80%
100%
BEP

US $ =
Presentase yang Digunakan

9,622.00
US $

3,819,515.49
5.0%
1.0%
2.5%

E
47.0%
18.0%
30.0%
11.0%
10.0%
70.0%

30.0%
1.0%
8.0%
1.5%
5.0%
FCI
15.0%

190,975.77
38,195.15
95,487.89
4,144,174.30
5,822,381.52
9,966,555.82
4,684,281.24
1,793,980.05
2,989,966.75
1,096,321.14
0.00
996,655.58
6,976,589.08
7,833,610.48
36,337,960.13
2,989,966.75
486,575.43
3,892,603.41
729,863.14
2,432,877.13
10,531,885.85
48,657,542.61
9,214,402.30
61,429,348.68

IDR
Presentase yang Digunakan

10.0%
2.0%

US $

181,027,395.55
449,594.68
44,959.47
1,159,897.84
973,150.90

0.5%
1.0%
10.0%

243,287.78
2,082,348.94
44,959.47
186,025,594.63
3,842,708.17
486,575.43
194,630.17
2,285,171.77
6,809,085.54
733,852.53
193,568,532.69

1.0%
0.4%
12.4%
50.0%

20.0%
2.0%
2.0%

89918.94
4164697.89
4164697.89
8,419,314.71
208,234,894.41
cek :

US $

IDR
3,842,708.17
486,575.43
194,630.17
2,285,171.77
6,809,085.54

36,974,538,000.00
4,681,829,000.00
1,872,732,000.00
21,987,923,000.00
65,517,022,000.00

181,027,395.55
1,159,897.84
182,187,293.39

1,741,845,600,000.00
11,160,537,000.00
1,753,006,137,000.00

449,594.68
44,959.47
973,150.90
243,287.78
2,082,348.94
44,959.47
733,852.53
89,918.94
4,164,697.89

4,326,000,000.00
432,600,000.00
9,363,658,000.00
2,340,915,000.00
0.00
432,600,000.00
7,061,129,000.00
865,200,000.00
40,072,724,000.00

4,164,697.89
12,991,468.48
201,987,847.40

40,072,724,000.00
104,967,550,000.00
1,923,490,709,000.00

Harga (IDR)
7,697.60 per liter
8,419.25 per kg
0.00 per kg
(((0.3*Csv)+Cf)/(S-(0.7*Csv)-Cv))*100%
26.00103193
$

Cf

S
65,517,022,000
65,517,022,000
65,517,022,000
65,517,022,000
26.00103193

0
1,319,744,138,550
1,759,658,851,400
2,199,573,564,250
%

Kurva BEP
2,500,000,000,000

2,000,000,000,000

Biaya

1,500,000,000,000

1,000,000,000,000

500,000,000,000

IDR

500,000,000,000

0
0%

10%

20%

30%

40%

50%

60%

Kapasitas Produksi

70%

IDR
IDR

36,751,378,000.00
1,837,569,000.00
367,514,000.00
918,785,000.00
39,875,246,000.00
56,022,955,000.00
95,898,201,000.00
45,072,155,000.00
17,261,677,000.00
28,769,461,000.00
10,548,803,000.00
46,125,000,000.00
9,589,821,000.00
67,128,741,000.00
75,375,000,000.00
395,768,859,000.00

total yang pake E :

$
IDR
total prosen pake FCI :

28,769,461,000.00
4,681,829,000.00 TCI =
37,454,630,000.00
7,022,744,000.00
23,409,144,000.00
101,337,808,000.00
468,182,875,000.00
88,660,979,000.00
591,073,193,000.00
591,073,193,000.00

0.16
0.85

TCI =
0.85

497,106,667,000.00
584831373000.00

585,767,646,000.00
88660978950

IDR

1,741,845,600,000.00
4,326,000,000.00
432,600,000.00
11,160,537,000.00
9,363,658,000.00 Biaya produksi langsung =

2,340,915,000.00 Biaya tetap =

Biaya overhead =
432,600,000.00 MC =
1,769,901,910,000.00 GE =
TPC =
0.92

36,974,538,000.00
4,681,829,000.00
1,872,732,000.00 Biaya produksi langsung =
21,987,923,000.00 MC =
65,517,022,000.00
7,061,129,000.00
1,842,480,061,000.00
865,200,000.00
40,072,724,000.00
40,072,724,000.00
81,010,648,000.00
1,923,490,709,000.00
2,003,636,154,000.00

perhitungan biaya operasi

Biaya operasi (TPC)
Biaya tetap (Fixed charges)
Penyusutan Bangunan dan peralatan
Pajak Lokal
Asuransi
Bunga (Modal tetap)
Total biaya tetap
Biaya Variabel
Bahan baku
Utilitas
Total biaya variabel
Biaya semivariabel
Pekerja operasi
Supervisi
Pemeliharaan dan perbaikan
Suplai operasi
Patent and royalty (Cv/Csv)
Biaya Laboratorium

Biaya Overhead
Biaya administrasi
Biaya distribusi dan pemasaran
Biaya penelitian dan pengembangan
Total Biaya Semivariabel
TPC

Hasil
kg/hari

kg/tahun
72,604.64
725,299.71
0.00

Csv

23,960,000.00
239,349,000.00
0.00

Cv
31,490,265,000
75,576,636,000
90,272,093,000
104,967,550,000

S
Cv + Csv + Cf
Cf

0
1,051,803,682,200
1,402,404,909,600
1,753,006,137,000

70%

80%

90%

100%

39,327,926.88
424,538,320,000.00

FCI =
FCI =

424,538,320,000.00
502412214000.00

FCI +
502412214000.00
TCI =
TCI =

WC
0.15 TCI
502412214000.00
591073193000.00

382115974835.97

1,769,901,910,000.00 +

0.04

65,517,022,000.00
7,061,129,000.00
1,842,480,061,000.00 +
865,200,000.00 +
1,843,345,261,000.00 +
TPC =
TPC =

0.04
0.04
0.08
1,843,345,261,000.00
2,003,636,154,000

1,850,047,357,000
1,922,625,508,000

a operasi (TPC)

latan

al biaya tetap

biaya variabel

GE =
TPC =

60%

kapasitas pertahun
80%

36,974,538,000
4,681,829,000
1,872,732,000
21,987,923,000
65,517,022,000

36,974,538,000
4,681,829,000
1,872,732,000
21,987,923,000
65,517,022,000

1,045,107,360,000
6,696,322,200
1,051,803,682,200

1,393,476,480,000
8,928,429,600
1,402,404,909,600

3,114,720,000
311,472,000
6,741,833,760
1,685,458,800
0
311,472,000

3,720,360,000
372,036,000
8,052,745,880
2,013,186,900
0
372,036,000

5,084,012,880
622,944,000
28,852,361,280
28,852,361,280
75,576,636,000
1,192,897,340,200

ngan
aya Semivariabel

Hasil Penjualan/tahun (IDR)

184,434,496,000.00
2,015,139,068,250.00
2,199,573,564,250.00

Csv+Cv+Cf
97,007,287,000
1,192,897,340,200
1,558,194,024,600
1,923,490,709,000

Cv+Csv
31,490,265,000.00
1,127,380,318,200.00
1,492,677,002,600.00
1,857,973,687,000.00

6,072,570,940
744,072,000
34,462,542,640
34,462,542,640
90,272,093,000
1,558,194,024,600

1
2
3
4
5

BIAYA TAK LANGSUNG :

Kerekayasaan dan supervisi
Biaya Legal
Biaya konstruksi
Fee untuk kontraktor
Kontingensi (lain-lain)
Total Biaya Tak Langsung

TOTAL (FCI)

FCI =
FCI =
84.5%

TPC

TPC
TPC
TPC

81,010,647,000
2,003,636,155,000

ahun
100%
36,974,538,000
4,681,829,000
1,872,732,000
21,987,923,000
65,517,022,000
1,741,845,600,000
11,160,537,000
1,753,006,137,000

4,326,000,000
432,600,000
9,363,658,000
2,340,915,000
0
432,600,000

7,061,129,000
865,200,000
40,072,724,000
40,072,724,000
104,967,550,000
1,923,490,709,000

30% E
1-3% FCI
8-10% FCI
1,5-6% FCI
5-10% FCI

30.0%
1.0%
8.0%
1.5%
5.0%

1,145,854.65
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
21.00
#DIV/0!

IDC + DC
FCI =
FCI =

406,794,272,400.00 +
#############
#############

15.5%

Biaya operasi (TPC)

Biaya semivariabel
Pekerja operasi
Supervisi
Pemeliharaan dan perbaikan
Suplai operasi
Patent and royalty(Cv/Csv)
Biaya Laboratorium
Biaya Overhead
Biaya administrasi
Biaya distribusi dan pemasaran
Biaya penelitian dan pengembangan
Total Biaya Semivariabel
TPC

kapasitas pertahun
60%
8017920000.00
881971200.00
35959498142.73
3082242697.95
63549014222.30
1202688000.00
95323521333.44
8971877868.55
31774507111.15
31774507111.15
280537747687.26
1453651630888.64

11,025,413,400.00
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
202,062.00
#DIV/0!

FCI

kapasitas pertahun
80%
9576960000.00
1053465600.00
42951622781.60
3681567666.99
75905766987.74
1436544000.00
113858650481.61
10716409676.32
37952883493.87
37952883493.87
335086754182.01
1769659260398.26

100%
11136000000.00
1224960000.00
49943747420.46
4280892636.04
88262519753.19
1670400000.00
132393779629.78
12460941484.09
44131259876.59
44131259876.59
389635760676.76
2206562993829.72

PROFITABILITY
Digunakan Metode Discounted Cash Flow
ASUMSI :
1 Modal
Modal milik sendiri (equity)
Modal pinjaman bank
2 Bunga pinjaman per tahun
3 Masa konstruksi
Tahun I memakai modal pinjaman
Tahun II memakai modal pinjaman
4 Laju inflasi
5 Pengembalian pinjaman
6 Umur pabrik
7 Kapasitas produksi
Tahun I
Tahun II
Tahun III
8 Pajak pendapatan
Untuk Rp 50 juta pertama
Untuk Rp 50 juta - Rp 100 juta
Untuk > Rp 100 juta
PERHITUNGAN INVESTASI
Investasi awal =
Modal sendiri =
Modal pinjaman =

591,073,193,000.00
413,751,236,000.00
177,321,958,000.00

Total investasi pabrik pada masa konstruksi pada tahun pertama dan kedua seperti terlihat pada tabel di bawah ini :
Tabel VII.1 Perhitungan modal sendiri pada masa konstruksi
Tahun
I
II

Tabel VII.2 Perhitungan modal pinjaman pada masa konstruksi

Tahun
I
II

Tabel Cash Flow

Tahun

Kapasitas Produksi (%)

-2
-1
0
1
2
3
4
5
6
7
8
9
10

0
0
0
60
80
100
100
100
100
100
100
100
100
37,187,996,070.867

ANNUITY
ROR
Tahun

Net Cash Flow

0
1
2
3
4
5
6
7
8
9
10

414,181,649,165.00
111,675,987,425.09
163,478,791,314.57
215,228,298,016.89
214,685,278,765.83
214,074,925,127.65
213,388,887,638.33
212,617,781,500.33
211,751,058,201.22
210,776,861,213.03
209,681,863,798.29
selisih = HARUS NOL!! -->

IRR
Tahun

Net Cash Flow

0
1
2

620,905,857,524.000
123,230,181,659.439
176,465,705,633.980

3
4
5
6
7
8
9
10

229,825,589,711.905
231,092,634,631.033
232,516,793,120.132
234,117,547,261.880
235,916,794,917.204
237,939,149,281.788
240,212,275,587.581
242,767,269,555.292
selisih = HARUS NOL!! -->

POT

3.285

cara lain
Cash Flow

Tahun ke0
1
2
3
4
5
6
7
8
9
10
total investasi
interpolasi antara thn ke 3 dan 4
x1 =
x2 =
y1 =
y2 =
y=
x=

123,230,181,659.439
176,465,705,633.980
229,825,589,711.905
231,092,634,631.033
232,516,793,120.132
234,117,547,261.880
235,916,794,917.204
237,939,149,281.788
240,212,275,587.581
242,767,269,555.292
620,905,857,524.000
4.00
5.00
760,614,111,636.36
993,130,904,756.49
620,905,857,524.00
3.399

Payout time yang di bawah 5 10 tahun, berarti sangat baik.

Karena payout time =

3.399

4.523257383

70.00%
30.00%
12.40%
2.000 tahun
30.00%
70.00%
5.20%
10.000 tahun
10.000 tahun
60.00%
80.00%
100.00%
10.00%
20.00%
30.00%

IDR
IDR
IDR

70%
30%

pada tabel di bawah ini :

masa konstruksi
Modal sendiri
%

Jumlah
100.00%

413,751,236,000
Modal sendiri pada masa akhir konstruksi

da masa konstruksi
Modal pinjaman
%

Jumlah
30.00%
70.00%

Pada akhir tahun kedua

Modal pinjaman akhir masa konstruksi

53,196,587,400
124,125,370,600

modal sendiri
413,966,386,643
215,262,522
414,181,649,165

Discounted Cash Flow

Trial i

Investasi (Rp)
modal pinjaman
59,792,964,238
146,931,244,121
206,724,208,359

0.403

79,584,791,183.91
83,023,679,726.91
77,895,112,930.86
55,371,129,826.71
39,347,505,126.65
27,950,750,872.13
19,846,847,930.68
14,086,004,703.58
9,992,069,649.54
7,083,757,214.03
414,181,649,165.00

ARUS NOL!! -->

0.00

Discounted Cash Flow

Trial i
95,486,185,398.562
105,951,528,789.778

0.291

106,922,412,423.571
83,306,698,783.133
64,948,870,194.004
50,672,776,028.916
39,566,081,950.363
30,921,001,121.484
24,188,352,816.784
18,941,950,017.407
620,905,857,524.000

ARUS NOL!! -->

0.000

carane pak kusno

Cumulative Cash Flow

123,230,181,659.439
299,695,887,293.419
529,521,477,005.324
760,614,111,636.357
993,130,904,756.489
1,227,248,452,018.370
1,463,165,246,935.570
1,701,104,396,217.360
1,941,316,671,804.940
2,184,083,941,360.230

tahun

tahun maka pabrik biodiesel layak didirikan.

Inflasi

Total
215,150,643
215,262,522

Bunga

413,966,386,643
215,262,522
414,181,649,165

Total
6,596,376,838
15,391,545,955
7,414,327,566

59,792,964,238
139,516,916,555
7,414,327,566
206,724,208,359

investasi total
473,759,350,881
147,146,506,643
620,905,857,524

Hasil penjualan (Rp)

1,319,744,138,550.00
1,759,658,851,400.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00
2,199,573,564,250.00

> 0.2 maka pabrik layak didirikan

> 0.2maka pabrik layak didirikan

annuity (angsuran investasi tiap th)

interest
pada total investasi
Interest (Bunga)
1.000
2.000
3.000
4.000
5.000
6.000
7.000
8.000
9.000
10.000

76,992,326,332.976
72,689,084,346.625
72,155,482,340.317
72,089,315,691.535
72,081,111,027.086
72,080,093,648.694
72,079,967,493.774
72,079,951,850.564
72,079,949,910.806
72,079,949,670.276
726,407,232,312.651

annuity (angsuran investasi tiap th)

interest
pada total investasi
Interest (Bunga)
1
2
3
4
5
6

73,293,075,932.000
69,196,591,818.825
64,592,143,675.616
59,416,743,962.650
53,599,594,685.275
47,061,118,897.506

7
8
9
10
POP

39,711,872,112.054
31,451,318,725.206
22,166,456,718.388
11,730,271,822.725
472,219,188,350.245
3.960594403

Biaya operasi

1,192,897,340,200
1,558,194,024,600
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000
1,923,490,709,000

TPC (Rp)
Depresiasi

36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000
36,974,538,000

Bunga

25,633,801,837
24,201,081,751
22,590,704,376
20,780,640,206
18,746,128,078
16,459,336,447
13,888,982,654
10,999,904,990
7,752,581,696
4,102,590,314
165,155,752,350

111,695,890,739.036
0.124

pembayaran pinjaman
34,703,564,406.060
39,006,806,392.411
39,540,408,398.719
39,606,575,047.501
39,614,779,711.950
39,615,797,090.341
39,615,923,245.262
39,615,938,888.472
39,615,940,828.230
39,615,941,068.760

106,329,238,135.024
0.124

pembayaran pinjaman
33,036,162,203.024
37,132,646,316.200
41,737,094,459.408
46,912,494,172.375
52,729,643,449.749
59,268,119,237.518

106,329,238,135.02

66,617,366,022.971
74,877,919,409.819
84,162,781,416.636
94,598,966,312.299
591,073,192,999.999

Laba
Sebelum pajak

123,200,919,513
199,251,668,049
275,480,073,874
277,290,138,044
279,324,650,172
281,611,441,803
284,181,795,596
287,070,873,260
290,318,196,554
293,968,187,936

Pajak

36,945,275,854
59,760,500,415
82,629,022,162
83,172,041,413
83,782,395,051
84,468,432,541
85,239,538,679
86,106,261,978
87,080,458,966
88,175,456,381

Setelah Pajak

86,255,643,659
139,491,167,634
192,851,051,712
194,118,096,631
195,542,255,120
197,143,009,262
198,942,256,917
200,964,611,282
203,237,737,588
205,792,731,555
1,814,338,561,360

Cash Flow

123,230,181,659
176,465,705,634
229,825,589,712
231,092,634,631
232,516,793,120
234,117,547,262
235,916,794,917
237,939,149,282
240,212,275,588
242,767,269,555

Pengembalian pinjaman pokok

11,554,194,234
12,986,914,319
14,597,291,695
16,407,355,865
18,441,867,992
20,728,659,624
23,299,013,417
26,188,091,081
29,435,414,375
33,085,405,757
206,724,208,359

Net Cash Flow

111,675,987,425
163,478,791,315
215,228,298,017
214,685,278,766
214,074,925,128
213,388,887,638
212,617,781,500
211,751,058,201
210,776,861,213
209,681,863,798
1,977,359,733,001