ANALISA USAHA ABON IKAN LELE

Biaya Tetap

No Jenis jumlah/unit Harga/Unit Nilai InvestasiRp Rp

1 Kendaraan Operasional (Motor) 1 unit 15,000,000 15,000,000 2 Bangunan 1 Unit 150,000,000 150,000,000 3 Mesin pengepresan minyak 1 unit 3,000,000 3,000,000 4 Penggorengan besar + Tirisan + Sutil 1 unit 550,000 550,000 5 Kompor gas 1 unit 400,000 400,000 6 Tabung gas 1 unit 300,000 300,000 7 Dandang besar 1 unit 250,000 250,000 8 Tampah 1 unit 20,000 20,000 9 Loyang 1 unit 20,000 20,000

10 Blender 1 unit 250,000 250,000 11 Mesin Saeler 1 unit 300,000 300,000

Total Investasi 170,090,000

Jadi Total biaya tetap adalah Rp 12,845,000

Biaya Variabel

No Uraian Jumlah Satuan Harga (Rp)

1 Ikan Lele Segar 4000 Kg 170002 Gula Merah 66 Kg 120003 Gula Pasir 12 Kg 150004 Minyak Goreng 24 Kg 160005 LPG 6 Tabung 165006 Bumbu-Bumbu 1 Paket 3000007 Plastik Kemasan 1 Paket 1000008 Tenaga Kerja 5 Orang 15000009 Lain - Lain -

TOTALBiaya Variabel selama 1 tahun 12 77455000

TOTAL BIAYA PRODUKSI Total Biaya Produksi = Biaya Tetap + Biaya Variabel

Rp 12,845,000 + Rp 929,460,000 Rp 942,305,000

PENJUALANRendemen yang diperoleh dari berat awal 55% = 55/100 x 4000 Kg = 2200 kg1 tahun 12 kali produksi = 2200 x 12 = 26400 KgHarga Abon Ikan Lele/kg Rp 43,500 X 26400 Kg

Rp1,148,400,000 Rp 942,305,000 _

Rp 206,095,000

R/c Ratio 1.2BEP Produksi 21,662BEP Harga Rp 35,693 Keuntungan/Bulan 17,174,583Payback periode 9.9 Bulan

PERHITUNGAN IRRnet cost flow df 12% NPV at percobaan 1

df 12% df 320%0 170,090,0001 206,095,000 0.893 184,013,393 0.2382 204,005,000 0.797 162,631,537 0.0573 206,095,000 0.712 146,694,350 0.0134 206,095,000 0.636 130,977,098 0.0035 206,095,000 0.567 116,943,838 0.001

Jumlah Total 741,260,216.22NPV 571,170,216.22

ANALISA USAHA ABON IKAN LELE

UE Penyusutan item tahun dalam Rp 000(Tahun) Rp 0

10 1,500,000 benefit15 10,000,000 hasil penjualan10 300,000 -2 275,000 benefit kotor2 200,000 df disconted gross benefit2 150,000 cost2 125,000 ko 170,090,0002 10,000 biaya operasional2 10,000 biaya pemeliharaan2 125,000 df disconted gross cost2 150,000 repegment

12,845,000 gross benefit 170,090,000pajaknet benefitdf 12%

NPVJumlah Harga B/C

Rp IRR68000000

792000180000384000

99000300000100000

7500000100000

77455000929460000

percobaan 1 percobaan 2 percobaan 3NPV

49,070,23811,564,909

2,781,760662,324157,696

64,236,927-105,853,073

tahun dalam Rp 0001 2 3 4 5

1,148,400,000 1,146,310,000 1,148,400,000 1,148,400,000 1,148,400,000

1,148,400,000 1,146,310,000 1,148,400,000 1,148,400,000 1,148,400,0001,025,357,142.86 913,831,313.78 817,408,436.59 729,828,961.24 651,633,001.11

942,305,000 942,305,000 942,305,000 942,305,000 942,305,000

841,343,750 751,199,777 670,714,086 598,851,863 534,689,163

206,095,000 204,005,000 206,095,000 206,095,000 206,095,000

0.893 0.797 0.712 0.636 0.567184,013,393 162,631,537 146,694,350 130,977,098 116,943,838

hitung IRR12

677,023,289.480.84308

259.84320.00

4,138,058,855.57

3,396,798,6393,226,708,639

741,260,216571,170,216

1.282320.00