Perhitungan IRR

Thn
Ke

0
1

2
3
4
5
6
7
8
9
10

Investasi
20,000
15,000
-

Biaya
Operasi

5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Total Cost
[C]
20,000
15,000
5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Benefit
[B]

10,000
12,000
14,000
17,000
21,000
25,000
30,000
36,000
43,000

Perhitungan PBP
THN
KE

0
1
2
3
4
5
6
7

Investasi
20,000
15,000
-

Biaya
Operasi
5,000
6,000
6,000
7,000
7,000
8,000

Total
Cost
20,000
15,000
5,000
6,000
6,000
7,000
7,000
8,000

Benefit
10,000
12,000
14,000
17,000
21,000
25,000

8
9
10

9,000
10,000
11,000

9,000
10,000
11,000

30,000
36,000
43,000

dlm Rp.0

Net Benefit
[B - C]
(20,000)
(15,000)
5,000
6,000
8,000
10,000
14,000
17,000
21,000
26,000
32,000

Disc. Factor
23%
0.8130
0.6610
0.5374
0.4369
0.3552
0.2888
0.2348
0.1909
0.1552
0.1262

NPV1
IRR

Kesimpulan

dlm Rp.000

Net
Akumulasi
Benefit
Net Benefit
(20,000)
(20,000.00)
(15,000)
(35,000.00)
5,000
(30,000.00)
6,000
(24,000.00)
8,000
(16,000.00)
10,000
(6,000.00)
14,000
8,000.00
17,000
25,000.00

PV1
(12,195)
3,305
3,224
3,495
3,552
4,043
3,991
4,008
4,035
4,037

###
24.00%
Feasible

21,000
26,000
32,000

PBP

46,000.00
72,000.00
104,000.00

5.43 Tahun

5 tahun 5 bulan 7 hari

dlm Rp.000

Disc. Factor
24%
1.0000
0.8065
0.6504
0.5245
0.4230
0.3411
0.2751
0.2218
0.1789
0.1443
0.1164

NPV2
24.00%
Feasible

dlm Rp.000

Akumulasi

Net Benefit
-

PV2
(20,000)
(12,097)
3,252
3,147
3,384
3,411
3,851
3,771
3,757
3,751
3,723

(49)

#DIV/0! Tahun

Perhitungan IRR
Thn
Ke
0
1
2
3
4
5

Investasi
75,000
-

Cash
In Flow

20,000
20,000
20,000
20,000
35,000

Total Cost
[C]
75,000
-

Benefit
[B]
20,000
20,000
20,000
20,000
35,000

Net Benefit
[B - C]
(75,000)
20,000
20,000
20,000
20,000
35,000

Disc. Factor
18%
1.0000
0.8475
0.7182
0.6086
0.5158
0.4371
NPV1
IRR
Kesimpulan

dlm Rp.000
Disc. Factor
12%
(75,000)
1.0000
16,949
0.8929
14,364
0.7972
12,173
0.7118
10,316
0.6355
15,299
0.5674
(5,900)
NPV2
14.92%
Not Feasible
PV1

PV2
(75,000)
17,857
15,944
14,236
12,710
19,860
5,607

Thn
Ke
0
1
2
3
4
5
6
7
8
9
10

Investasi
20,000
15,000
-

Biaya
Operasi

5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Total Cost
[C]
20,000
15,000
5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Benefit
[B]
10,000
12,000
14,000
17,000
21,000
25,000
30,000
36,000
43,000

dlm Rp.000
Net Benefit
[B - C]

Disc. Factor
18%
1.0000
0.8475
0.7182
0.6086
0.5158
0.4371
0.3704
0.3139
0.2660
0.2255
0.1911
B/C
Kesimpulan

PV
B
7,182
7,304
7,221
7,431
7,779
7,848
7,981
8,116
8,216
69,078
1.19
B/C > (Feasible)

dlm Rp.000
PV
C
20,000
12,712
3,591
3,652
3,095
3,060
2,593
2,511
2,394
2,255
2,102
57,964
1.19
> (Feasible)

Thn
Ke

0
1
2
3
4
5
6
7
8
9
10

Investasi
20,000
15,000
-

Biaya
Operasi

5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Total Cost
[C]
20,000
15,000
5,000
6,000
6,000
7,000
7,000
8,000
9,000
10,000
11,000

Benefit
[B]

10,000
12,000
14,000
17,000
21,000
25,000
30,000
36,000
43,000

Net Benefit
[B - C]
(20,000)
(15,000)
5,000
6,000
8,000
10,000
14,000
17,000
21,000
26,000
32,000

Disc. Factor
18%
1.0000
0.8475
0.7182
0.6086
0.5158
0.4371
0.3704
0.3139
0.2660
0.2255
0.1911

PV
(20,000)
(12,712)
3,591
3,652
4,126
4,371
5,186
5,337
5,587
5,862
6,114

PBP

8 tahun 1

dlm Rp.000

Akumulasi
(20,000)
(32,712)
(29,121)
(25,469)
(21,343)
(16,972)
(11,786)
(6,449)
(862)
5,000
11,114

8.15Tahun
8 tahun 1 bulan 24 hari

Cash Flow Suatu IndustriKaret Busa

Thn
Ke

0
1
2
3
4
5
6
7
8
9
10

Pengeluaran
C
511,550,695.00
48,656,022.00
48,656,022.00
48,756,022.00
48,656,022.00
51,656,022.00
42,458,549.00
45,808,549.00
35,808,549.00
35,808,549.00
80,448,549.00

Penerimaan
B

135,630,496.00
160,351,963.00
203,288,680.00
246,205,397.00
253,021,614.00
259,902,831.00
265,000,369.00
268,762,905.00
273,525,442.00
282,751,979.00

Net Benefit
B-C
(511,550,695)
86,974,474
111,695,941
154,532,658
197,549,375
201,365,592
217,444,282
219,191,820
232,954,356
237,716,893
202,303,430

Disc. Factor
20%
1.0000
0.8333
0.6944
0.5787
0.4823
0.4019
0.3349
0.2791
0.2326
0.1938
0.1615

NPV

PV
(511,550,695)
72,478,728
77,566,626
89,428,622
95,268,796
80,924,315
72,821,650
61,172,414
54,177,738
46,071,126
32,673,133

###

Thn
Ke
0
1
2
3
4
5
6
7
8
9
10

Total Cost
[C]
114,750.00
22,590.00
22,590.00
22,590.00
15,500.00
15,500.00
15,500.00
11,750.00
11,750.00

Benefit
[B]

52,750.00
52,750.00
52,750.00
26,375.00
32,570.00
32,570.00
32,570.00
32,570.00
58,140.00

511,550,695.00

48,656,022.00

135,630,496.00

48,656,022.00

160,351,963.00

48,756,022.00

203,288,680.00

48,656,022.00

246,205,397.00

51,656,022.00

253,021,614.00

42,458,549.00

259,902,831.00

45,808,549.00

265,000,369.00

35,808,549.00

268,762,905.00

35,808,549.00

273,525,442.00

80,448,549.00

282,751,979.00

Net Benefit
Disc. Factor
[B - C]
20%
(114,750)
1.0000
0.8333
30,160
0.6944
30,160
0.5787
30,160
0.4823
26,375
0.4019
17,070
0.3349
17,070
0.2791
17,070
0.2326
20,820
0.1938
46,390
0.1615

PV1

NPV

4000000

(114,750)
20,944
17,454
14,545
10,600
5,717
4,764
3,970
4,035
7,492

Disc. Factor
26%
1.0000
0.7937
0.6299
0.4999
0.3968
0.3149
0.2499
0.1983
0.1574
0.1249
0.0992

(25,230)

NPV

IRR

11.42%

Kesimpulan

Feasible

PV2
(114,750)
18,997
15,077
11,966
8,305
4,266
3,386
2,687
2,601
4,600
(42,865)
11.42%
Feasible

B/C

dlm Rp.000
PV
B
36,631.94
30,526.62
25,438.85
10,599.52
10,907.63
9,089.69

PV
C
114,750.00
15,687.50
13,072.92
10,894.10
5,190.92
4,325.77

7,574.74
6,312.28

3,604.80
2,277.23

9,389.93

1,897.69

146,471.21

171,700.92

0.85
B/C > 1 maka Feasible

AKUMULASI
(114,750.00)
(114,750.00)
(93,805.56)
(76,351.85)
(61,807.10)
(51,207.58)
(45,490.87)
(40,726.95)
(36,757.01)
(32,721.95)
(25,229.71)
PBP

6.91
6 Tahun 10 Bulan 27 hari

Tahun

Thn
Ke
0
1
2
3
4
5
6
7
8
9
10

Total Cost
[C]
515,550,695.00
52,656,022.00
52,656,022.00
52,756,022.00
52,656,022.00
55,656,022.00
46,458,549.00
49,808,549.00
39,808,549.00
39,808,549.00
84,448,549.00

Thn
Ke
0
1
2
3
4
5
6
7
8
9
10

Total Cost
[C]
515,550,695.00
52,656,022.00
52,656,022.00
52,756,022.00
52,656,022.00
55,656,022.00
46,458,549.00
49,808,549.00
39,808,549.00
39,808,549.00
84,448,549.00

Benefit
[B]
131,630,496.00
156,351,963.00
199,288,680.00
242,205,397.00
249,021,614.00
255,902,831.00
261,000,369.00
264,762,905.00
269,525,442.00
278,751,979.00

Benefit
[B]
131,630,496.00
156,351,963.00
199,288,680.00
242,205,397.00
249,021,614.00
255,902,831.00
261,000,369.00
264,762,905.00
269,525,442.00
278,751,979.00

Net Benefit
[B - C]
(515,550,695.00)
78,974,474.00
103,695,941.00
146,532,658.00
189,549,375.00
193,365,592.00
209,444,282.00
211,191,820.00
224,954,356.00
229,716,893.00
194,303,430.00

Disc. Factor
20%
1.0000
0.8333
0.6944
0.5787
0.4823
0.4019
0.3349
0.2791
0.2326
0.1938
0.1615
NPV

Net Benefit
[B - C]
(515,550,695.00)
78,974,474.00
103,695,941.00
146,532,658.00
189,549,375.00
193,365,592.00
209,444,282.00
211,191,820.00
224,954,356.00
229,716,893.00
194,303,430.00

Disc. Factor
20%
1.0000
0.8333
0.6944
0.5787
0.4823
0.4019
0.3349
0.2791
0.2326
0.1938
0.1615
NPV1
IRR
Kesimpulan

Thn
Ke
0
1
2
3
4
5
6
7
8
9
10

Thn

Total Cost
[C]
515,550,695.00
52,656,022.00
52,656,022.00
52,756,022.00
52,656,022.00
55,656,022.00
46,458,549.00
49,808,549.00
39,808,549.00
39,808,549.00
84,448,549.00

Total Cost

PV
C
515,550,695.00
109,692,080.00
43,880,018.33
131,630,496.00
108,577,752.08
36,566,681.94
156,351,963.00
115,329,097.22
30,530,105.32
199,288,680.00
116,804,300.25
25,393,529.13
242,205,397.00
100,076,201.61
22,366,906.99
249,021,614.00
85,701,340.33
15,558,874.06
255,902,831.00
72,840,412.91
13,900,651.90
261,000,369.00
61,575,389.71
9,258,196.19
264,762,905.00
52,235,836.34
7,715,163.49
269,525,442.00
45,020,000.85
13,638,912.13
278,751,979.00
867,852,411.31
734,359,734.49
B/C
1.18
B/C > 1 maka Feasible
Benefit
[B]

Benefit

PV
B

Net Benefit

Disc. Factor

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

[C]
515,550,695.00
52,656,022.00
52,656,022.00
52,756,022.00
52,656,022.00
55,656,022.00
46,458,549.00
49,808,549.00
39,808,549.00
39,808,549.00
84,448,549.00

[B]
131,630,496.00
156,351,963.00
199,288,680.00
242,205,397.00
249,021,614.00
255,902,831.00
261,000,369.00
264,762,905.00
269,525,442.00
278,751,979.00

[B - C]
(515,550,695.00)
78,974,474.00
103,695,941.00
146,532,658.00
189,549,375.00
193,365,592.00
209,444,282.00
211,191,820.00
224,954,356.00
229,716,893.00
194,303,430.00

20%
1.0000
0.8333
0.6944
0.5787
0.4823
0.4019
0.3349
0.2791
0.2326
0.1938
0.1615

PV
(515,550,695.00)
65,812,061.67
72,011,070.14
84,798,991.90
91,410,771.12
77,709,294.62
70,142,466.27
58,939,761.01
52,317,193.52
44,520,672.84
31,381,088.72
133,492,676.81

PV1
(515,550,695.00)
65,812,061.67
72,011,070.14
84,798,991.90
91,410,771.12
77,709,294.62
70,142,466.27
58,939,761.01
52,317,193.52
44,520,672.84
31,381,088.72
133,492,676.81

Disc. Factor
26%
1.0000
0.7937
0.6299
0.4999
0.3968
0.3149
0.2499
0.1983
0.1574
0.1249
0.0992
NPV2

IRR
Kesimpulan

PV2
(515,550,695.00)
62,678,153.97
65,316,163.39
73,252,557.52
75,203,867.63
60,887,265.72
52,341,388.29
41,887,387.75
35,410,335.89
28,698,422.67
19,265,266.28
(609,885.91)
25.97%
Feasible

PV

AKUMULASI

(515,550,695.00)
(515,550,695.00)
(449,738,633.33)
65,812,061.67
(377,727,563.19)
72,011,070.14
(292,928,571.30)
84,798,991.90
(201,517,800.17)
91,410,771.12
(123,808,505.55)
77,709,294.62
(53,666,039.28)
70,142,466.27
5,273,721.73
58,939,761.01
57,590,915.25
52,317,193.52
102,111,588.09
44,520,672.84
133,492,676.81
31,381,088.72
6.91 Tahun
PBP
6 Tahun 10 Bulan 27 hari