S E NS IT IVITY ANAL Y S IS CL A P SB E S T C AS E

Tahun 2008 Tahun 2009 Tahun 2010 Tahun 2011 Tahun 2012 K eterang an P endapatan K ursus rutin 30,000,000 33,000,000 36,300,000 39,930,000 43,923,000 1.07 K ursus s ingkat 156,000,000 166,920,000 178,604,400 191,106,708 204,484,178 1.10 P ernak-pernik 547,500,000 684,375,000 855,468,750 1,069,335,938 1,336,669,922 1.25 S ouvenir 27,000,000 35,100,000 45,630,000 59,319,000 77,114,700 1.30 C lay untuk kursus 61,500,000 70,725,000 81,333,750 93,533,813 107,563,884 1.15 Total pendapatan 822,000,000 990,120,000 1,197,336,900 1,453,225,458 1,769,755,684 B iaya operas i 61,200,000 B iaya bahan baku 53,900,000 80,850,000 121,275,000 181,912,500 272,868,750 1.50 B iaya sewa 600,000,000 612,000,000 624,240,000 636,724,800 649,459,296 Naik 2% /th 1.02 G aji karyawan 61,200,000 61,812,000 62,430,120 63,054,421 63,684,965 Naik 2% /th 1.02 Uang makan 20,100,000 20,100,000 20,100,000 20,100,000 20,100,000 T unjangan 2,400,000 2,424,000 2,448,240 2,472,722 2,497,450 Naik 5% /th 1.01 B iaya lis trik 4,200,000 4,410,000 4,630,500 4,862,025 5,105,127 Naik 5% /th B iaya P emasaran 700,000 420,000 252,000 151,200 90,720 turun 40% /th 0.40 B eban Depres ias i

4,824,000 4,824,000 4,824,000 4,824,000 4,824,000 tetap (metode garis lurus ) 30%

B iaya lain-lain 2,200,000 2,310,000 2,425,500 2,546,775 2,674,114 Naik 5% /th T otal biaya 749,524,000 789,150,000 842,625,360 916,648,444 1,021,304,422 L aba kotor 72,476,000 200,970,000 354,711,540 536,577,014 748,451,262 P ajak 0 0 0 0 0L aba bers ih 72,476,000 200,970,000 354,711,540 536,577,014 748,451,262 10%

-177% 76% 51% 39%Modal/ inves tas i 882,370,000 882,370,000 882,370,000 882,370,000 882,370,000 180,000,000 R ate of R eturn 8% 23% 40% 61% 85% 3,984,000

S E NS IT IVITY ANAL Y S IS

MOS T L IK E L Y C AS E CL A P S

T ahun 2008 T ahun 2009 T ahun 2010 T ahun 2011 T ahun 2012 K eterang an pendapatan K ursus rutin 28,125,000 29,250,000 30,420,000 31,636,800 32,902,272 1.04 K ursus s ingkat 156,000,000 162,240,000 168,729,600 175,478,784 182,497,935 1.04 P ernak-pernik 547,500,000 629,625,000 724,068,750 832,679,063 957,580,922 1.15 S ouvenir 22,500,000 27,000,000 32,400,000 38,880,000 46,656,000 1.20 C lay untuk kursus 61,500,000 67,650,000 74,415,000 81,856,500 90,042,150 1.10 T otal pendapatan 815,625,000 915,765,000 1,030,033,350 1,160,531,147 1,309,679,279 B iaya operas i B iaya bahan baku 53,900,000 80,850,000 121,275,000 181,912,500 272,868,750 1.50 B iaya sewa 600,000,000 612,000,000 624,240,000 636,724,800 649,459,296 Naik 2% /th 1.02 G aji karyawan 61,200,000 61,812,000 62,430,120 63,054,421 63,684,965 Naik 2% /th 1.02 Uang makan 20,100,000 20,100,000 20,100,000 20,100,000 20,100,000 T unjangan kesehatan

2,400,000 2,424,000 2,448,240 2,472,722 2,497,450 Naik 5% /th 1.01 B iaya lis trik 4,200,000 4,410,000 4,630,500 4,862,025 5,105,127 Naik 5% /th B iaya P emasaran 700,000 420,000 252,000 151,200 90,720 turun 40% /th 0.40 B eban Depres ias i 4,824,000 4,824,000 4,824,000 4,824,000 4,824,000 tetap (metode garis lurus ) B iaya lain-lain 2,200,000 2,310,000 2,425,500 2,546,775 2,674,114 Naik 5% /th T otal biaya 749,524,000 789,150,000 842,625,360 916,648,444 1,021,304,422 L aba kotor 66,101,000 126,615,000 187,407,990 243,882,703 288,374,857 P ajak 0 0 0 0 0L aba bers ih 66,101,000 126,615,000 187,407,990 243,882,703 288,374,857

-48% -48% 30% 18%modal/ inves tas i 882,370,000 882,370,000 882,370,000 882,370,000 882,370,000 rate of return 7% 14% 21% 28% 33%

S E NS IT IVITY ANAL Y S IS

WOR S T C AS E CL A P S

T ahun 2008 T ahun 2009 T ahun 2010 T ahun 2011 T ahun 2012 K eterang an

pendapatan K urs us rutin 28,125,000 28,125,000 28,125,000 28,125,000 28,125,000 T etap K urs us s ingkat 156,000,000 9,000,000 9,000,000 9,000,000 9,000,000 T etap P ernak-pernik 547,500,000 547,500,000 547,500,000 547,500,000 547,500,000 T etap S ouvenir 22,500,000 22,500,000 22,500,000 22,500,000 22,500,000 T etap C lay untuk kurs us 61,500,000 27,000,000 27,000,000 27,000,000 27,000,000 T etap T otal pendapatan 815,625,000 634,125,000 634,125,000 634,125,000 634,125,000 B iaya operas i B iaya bahan baku 53,900,000 80,850,000 121,275,000 181,912,500 272,868,750 1.50 B iaya s ewa 600,000,000 612,000,000 624,240,000 636,724,800 649,459,296 Naik 2% /th 1.02 G aji karyawan 61,200,000 61,812,000 62,430,120 63,054,421 63,684,965 Naik 2% /th 1.02 Uang makan 20,100,000 20,100,000 20,100,000 20,100,000 20,100,000 T unjangan kes ehatan 2,400,000 2,424,000 2,448,240 2,472,722 2,497,450 Naik 5% /th 1.01 B iaya lis trik 4,200,000 4,410,000 4,630,500 4,862,025 5,105,127 Naik 5% /th B iaya P emas aran 700,000 420,000 252,000 151,200 90,720 turun 40% /th 0.40 B eban Depres ias i

4,824,000 4,824,000 4,824,000 4,824,000 4,824,000

tetap (metode garis lurus )

B iaya lain-lain 2,200,000 2,310,000 2,425,500 2,546,775 2,674,114 Naik 5% /th T otal biaya 749,524,000 789,150,000 842,625,360 916,648,444 1,021,304,422 L aba kotor 66,101,000 (155,025,000) (208,500,360) (282,523,444) (387,179,422)P ajak 0 0 0 0 0L aba bers ih (87,850,000) (155,025,000) (208,500,360) (282,523,444) (387,179,422)

-43% -26% -26% -27%modal/ inves tas i 882,370,000 882,370,000 882,370,000 882,370,000 882,370,000 rate of return -10% -18% -24% -32% -44%

INIT IAL INVE S TME NT CL A P S

K eterang an Harg a S atuan J umlah B arang T otalK omputer 4,000,000 1 4,000,000 K urs i 35,000 32 1,120,000 S ofa 2,000,000 1 2,000,000 Meja display 1,100,000 4 4,400,000 Meja kursus 450,000 5 2,250,000 R ak display 1,800,000 4 7,200,000 Meja kerja 850,000 1 850,000 L emari persediaan 750,000 1 750,000 Alat-alat kebers ihan 100,000 1 100,000 K ulkas 800,000 1 800,000 Dekoras i 5,000,000 5,000,000 Modal K as 200,000,000 200,000,000 T otal 228,470,000

DE P R E S IAS I P E R L E NG K AP AN CL A P S

P erleng kapan Nilai Nilai S is a Us ia E konomis B eban Depres ias i/T ahunK omputer 4,000,000 500,000 3,500,000 5 700,000 K urs i 1,120,000 100,000 1,020,000 5 204,000 S ofa 2,000,000 350,000 1,650,000 5 330,000 Meja dis play 4,400,000 500,000 3,900,000 5 780,000 Meja kurs us 2,250,000 400,000 1,850,000 5 370,000 R ak dis play 7,200,000 1,200,000 6,000,000 5 1,200,000 Meja kerja 850,000 150,000 700,000 5 140,000 L emari persediaan 750,000 100,000 650,000 5 130,000 P erabot lain-lain 5,000,000 800,000 4,200,000 5 840,000 K ulkas 800,000 150,000 650,000 5 130,000 T O T AL 28,370,000 4,250,000 24,120,000 4,824,000

NE R AC A CL A P ST AHUN 2008

AS S E TC as h 200,000,000 s ewa dibayar dimuka 600,000,000 bahan baku 53,900,000 E QUIP ME NTK omputer 4,000,000 P erabot 24,470,000 T OT AL AS S E T 882,370,000

L IAB IL IT IE S AND OWNE R S E QUIT Yutang us aha 0modal us aha 882,370,000 T OT AL L IAB IL IT IE S & OE 882,370,000

S T R UK T UR P E MB IAY AAN CL A P S

T AHUN 2008A. J umlah B iaya P royek1. Aktiva T etapK omputer 4,000,000 P erabot 24,470,000 T otal P embiayaan Aktiva T etap 28,470,000

2. Modal K erjaUang tunai 200,000,000 B iaya bahan baku 53,900,000 B iaya sewa 600,000,000 T otal Modal K erja 853,900,000 T otal K ebutuhan Dana 882,370,000

B . S umber Dana1. Modal S endiri 882,370,000 T otal S umber Dana 882,370,000