Laporan Laba / Rugi

Penjualan :
Penjualan Rok Rp10,368,000,000
Penjualan Celana Rp12,960,000,000
Total Penjualan

Harga Pokok Penjualan Rok Rp7,848,883,554

Harga Pokok Penjualan Celana Rp7,572,403,554
Total Harga Pokok Penjualan

Laba Kotor

Biaya Operasional
Biaya Iklan Rp6,600,000
Biaya Transportasi Rp4,200,000
Biaya Pemasaran Rp18,000,000
Bagian Pemasaran Rp34,099,200
Total biaya operasional Rp62,899,200

Biaya Non operasional

Bagian Keuangan Rp16,128,000
Staff Kebersihan Pabrik Rp101,376,000
Bagian administrasi dan umum Rp27,648,000
Total Biaya non operasional Rp145,152,000
Total Biaya - Biaya

Laba Bersih sebelum pajak

Pajak PPh Badan Rp7,698,661,692 30%
Laba Bersih sesudah pajak
Rp23,328,000,000

Rp15,421,287,108

Rp7,906,712,892

Rp208,051,200

Rp7,698,661,692
Rp2,309,598,508
Rp5,389,063,184
 1 Tahun
Penjualan :
Penjualan Rok Rp10,368,000,000
Penjualan Celana Rp12,960,000,000
Total Penjualan Rp23,328,000,000

Harga Pokok Penjualan Rok Rp7,848,883,554

Harga Pokok Penjualan Celana Rp7,572,403,554
Total Harga Pokok Penjualan Rp15,421,287,108

Laba Kotor Rp7,906,712,892

Biaya Operasional
Biaya Iklan Rp6,600,000
Biaya Transportasi Rp4,200,000
Biaya Pemasaran Rp18,000,000
Bagian Pemasaran Rp34,099,200
Total biaya operasional Rp62,899,200

Biaya Non operasional

Bagian Keuangan Rp16,128,000
Staff Kebersihan Pabrik Rp101,376,000
Bagian administrasi dan umum Rp27,648,000
Total Biaya non operasional Rp145,152,000
Total Biaya - Biaya Rp208,051,200

Laba Bersih sebelum pajak Rp7,698,661,692

Pajak PPh Badan Rp7,698,661,692 30% Rp2,309,598,508
Laba Bersih sesudah pajak Rp5,389,063,184
 2 Tahun 3 Tahun

- 20,736,000,000 - -
- 25,920,000,000 - -
- - 46,656,000,000 -
- - - -
- 15,697,767,108 - -
- 15,144,807,108 - -
- - 30,842,574,217 -
- - - -
- - 15,813,425,783 -
- - - -
- - - -
13,200,000 - - 19,800,000
8,400,000 - - 12,600,000
36,000,000 - - 54,000,000
68,198,400 - - 102,297,600
- 125,798,400 - -
- - - -
- - - -
32,256,000 - - 48,384,000
202,752,000 - - 304,128,000
55,296,000 - - 82,944,000
- 290,304,000 - -
- - 416,102,400 -
- - - -
- - 15,397,323,383 -
15,397,323,383 1 4,619,197,015 23,095,985,075
- - 10,778,126,368 -
3 Tahun 4 Tahun

31,104,000,000 - - 41,472,000,000
38,880,000,000 - - 51,840,000,000
- 69,984,000,000 - -
- - - -
23,546,650,663 - - 31,395,534,217
22,717,210,663 - - 30,289,614,217
- 46,263,861,325 - -
- - - -
- 23,720,138,675 - -
- - - -
- - - -
- - 26,400,000 -
- - 16,800,000 -
- - 72,000,000 -
- - 136,396,800 -
188,697,600 - - 251,596,800
- - - -
- - - -
- - 64,512,000 -
- - 405,504,000 -
- - 110,592,000 -
435,456,000 - - 580,608,000
- 624,153,600 - -
- - - -
- 23,095,985,075 - -
1 6,928,795,523 30,794,646,767 1
- 16,167,189,553 - -
 Laporan Laba / Rugi
ahun 5 Tahun

- - 51,840,000,000 -
- - 64,800,000,000 -
93,312,000,000 - - 116,640,000,000
- - - -
- - 39,244,417,771 -
- - 37,862,017,771 -
61,685,148,433 - - 77,106,435,542
- - - -
31,626,851,567 - - 39,533,564,458
- - - -
- - - -
- 33,000,000 - -
- 21,000,000 - -
- 90,000,000 - -
- 170,496,000 - -
- - 314,496,000 -
- - - -
- - - -
- 80,640,000 - -
- 506,880,000 - -
- 138,240,000 - -
- - 725,760,000 -
832,204,800 - - 1,040,256,000
- - - -
30,794,646,767 - - 38,493,308,458
9,238,394,030 38,493,308,458 2 11,547,992,538
21,556,252,737 - - 26,945,315,921
/ Rugi
6 Tahun 7 Tahun

- 62,208,000,000 - -
- 77,760,000,000 - -
- - 139,968,000,000 -
- - - -
- 47,093,301,325 - -
- 45,434,421,325 - -
- - 92,527,722,650 -
- - - -
- - 47,440,277,350 -
- - - -
- - - -
39,600,000 - - 46,200,000
25,200,000 - - 29,400,000
108,000,000 - - 126,000,000
204,595,200 - - 238,694,400
- 377,395,200 - -
- - - -
- - - -
96,768,000 - - 112,896,000
608,256,000 - - 709,632,000
165,888,000 - - 193,536,000
- 870,912,000 - -
- - 1,248,307,200 -
- - - -
- - 46,191,970,150 -
46,191,970,150 2 13,857,591,045 53,890,631,842
- - 32,334,379,105 -
 7 Tahun 8 Tahun

72,576,000,000 - - 82,944,000,000
90,720,000,000 - - 103,680,000,000
- 163,296,000,000 - -
- - - -
54,942,184,879 - - 62,791,068,433
53,006,824,879 - - 60,579,228,433
- 107,949,009,758 - -
- - - -
- 55,346,990,242 - -
- - - -
- - - -
- - 52,800,000 -
- - 33,600,000 -
- - 144,000,000 -
- - 272,793,600 -
440,294,400 - - 503,193,600
- - - -
- - - -
- - 129,024,000 -
- - 811,008,000 -
- - 221,184,000 -
1,016,064,000 - - 1,161,216,000
- 1,456,358,400 - -
- - - -
- 53,890,631,842 - -
2 16,167,189,553 61,589,293,533 2
- 37,723,442,289 - -
ahun 9 Tahun

- - 93,312,000,000 -
- - 116,640,000,000 -
186,624,000,000 - - 209,952,000,000
- - - -
- - 70,639,951,988 -
- - 68,151,631,988 -
123,370,296,867 - - 138,791,583,975
- - - -
63,253,703,133 - - 71,160,416,025
- - - -
- - - -
- 59,400,000 - -
- 37,800,000 - -
- 162,000,000 - -
- 306,892,800 - -
- - 566,092,800 -
- - - -
- - - -
- 145,152,000 - -
- 912,384,000 - -
- 248,832,000 - -
- - 1,306,368,000 -
1,664,409,600 - - 1,872,460,800
- - - -
61,589,293,533 - - 69,287,955,225
18,476,788,060 69,287,955,225 3 20,786,386,568
43,112,505,473 - - 48,501,568,658
 10 Tahun

- 103,680,000,000 -
- 129,600,000,000 -
- - 233,280,000,000
- - -
- 78,488,835,542 -
- 75,724,035,542 -
- - 154,212,871,083
- - -
- - 79,067,128,917
- - -
- - -
66,000,000 - -
42,000,000 - -
180,000,000 - -
340,992,000 - -
- 628,992,000 -
- - -
- - -
161,280,000 - -
1,013,760,000 - -
276,480,000 - -
- 1,451,520,000 -
- - 2,080,512,000
- - -
- - 76,986,616,917
76,986,616,917 3 23,095,985,075
- - 53,890,631,842
No Nama Peralatan Satuan Harga/St Qty Harga

1 Gedung unit 250,000,000 1 250,000,000

2 Mesin Jahit unit 4,500,000 2 9,000,000
3 Mesin Obras unit 4,000,000 2 8,000,000
4 Meja unit 231,500 4 926,000
5 Kursi unit 315,000 8 2,520,000
6 Penggaris unit 40,000 2 80,000
7 Gunting Kain unit 60,000 2 120,000
8 Metline unit 6,000 2 12,000
9 Alat Pendedel benang unit 3,000 4 12,000
10 Mesin Cutting unit 14,500,000 3 43,500,000
11 Lemari unit 4,500,000 2 9,000,000
12 Etalase unit 2,850,000 4 11,400,000
13 Kendaraan unit 215,000,000 1 215,000,000
Total 496,005,500 549,570,000
 Peralatan Yang Digunakan
Tahun Penyusutan Presentase Perbulan
1 2
15 6.25% 86,806 1,041,667 2,083,333
5 6.25% 9,375 112,500 225,000
5 12.5% 8,333 100,000 200,000
2 25.00% 2,411 28,938 57,875
2 25.00% 3,281 39,375 78,750
2 25.00% 417 5,000 10,000
2 25.00% 625 7,500 15,000
2 25.00% 63 750 1,500
2 25.00% 31 375 750
5 12.5% 30,208 362,500 725,000
2 25.00% 46,875 562,500 1,125,000
2 25.00% 29,688 356,250 712,500
5 12.5% 447,917 5,375,000 10,750,000
666,029.51 7,992,354 15,984,708
kan
Tahun Ke
3 4 5 6 7 8
6,250,000 25,000,000 125,000,000 750,000,000 5,250,000,000 42,000,000,000
675,000 2,700,000 13,500,000 81,000,000 567,000,000 4,536,000,000
600,000 2,400,000 12,000,000 72,000,000 504,000,000 4,032,000,000
173,625 694,500 3,472,500 20,835,000 145,845,000 1,166,760,000
236,250 945,000 4,725,000 28,350,000 198,450,000 1,587,600,000
30,000 120,000 600,000 3,600,000 25,200,000 201,600,000
45,000 180,000 900,000 5,400,000 37,800,000 302,400,000
4,500 18,000 90,000 540,000 3,780,000 30,240,000
2,250 9,000 45,000 270,000 1,890,000 15,120,000
2,175,000 8,700,000 43,500,000 261,000,000 1,827,000,000 14,616,000,000
3,375,000 13,500,000 67,500,000 405,000,000 2,835,000,000 22,680,000,000
2,137,500 8,550,000 42,750,000 256,500,000 1,795,500,000 14,364,000,000
32,250,000 129,000,000 645,000,000 3,870,000,000 27,090,000,000 216,720,000,000
47,954,125 191,816,500 959,082,500 5,754,495,000 40,281,465,000 322,251,720,000
 9 10
378,000,000,000 3,780,000,000,000
40,824,000,000 408,240,000,000
36,288,000,000 362,880,000,000
10,500,840,000 105,008,400,000
14,288,400,000 142,884,000,000
1,814,400,000 18,144,000,000
2,721,600,000 27,216,000,000
272,160,000 2,721,600,000
136,080,000 1,360,800,000
131,544,000,000 1,315,440,000,000
204,120,000,000 2,041,200,000,000
129,276,000,000 1,292,760,000,000
1,950,480,000,000 19,504,800,000,000
2,900,265,480,000 29,002,654,800,000
 INVESTASI PERALATAN METODE GARIS LURUS

Umur
No Nama Peralatan Satuan Harga/St Qty Harga Ekonomis
(thn)
1 Gedung unit 250,000,000 1 250,000,000 15
2 Mesin Jahit unit 4,500,000 2 9,000,000 5
3 Mesin Obras unit 4,000,000 2 8,000,000 5
4 Meja unit 231,500 4 926,000 2
5 Kursi unit 315,000 8 2,520,000 2
6 Penggaris unit 40,000 2 80,000 2
7 Gunting Kain unit 60,000 2 120,000 2
8 Metline unit 6,000 2 12,000 2
9 Alat Pendedel benang unit 3,000 4 12,000 2
10 Mesin Cutting unit 14,500,000 3 43,500,000 5
11 Lemari unit 4,500,000 2 9,000,000 2
12 Etalase unit 2,850,000 4 11,400,000 2
13 Kendaraan unit 215,000,000 1 215,000,000 5
Total 496,005,500 549,570,000
DE GARIS LURUS

Taksiran Nilai Penyusutan Nilai Investasi

Nilai Buku 2
Residu (10%) Perbulan Pertahun

25,000,000 225,000,000 1,250,000 15,000,000 30,000,000

900,000 8,100,000 135,000 1,620,000 3,240,000
800,000 7,200,000 120,000 1,440,000 2,880,000
92,600 833,400 34,725 416,700 833,400
252,000 2,268,000 94,500 1,134,000 2,268,000
8,000 72,000 3,000 36,000 72,000
12,000 108,000 4,500 54,000 108,000
1,200 10,800 450 5,400 10,800
1,200 10,800 450 5,400 10,800
4,350,000 39,150,000 652,500 7,830,000 15,660,000
900,000 8,100,000 337,500 4,050,000 8,100,000
1,140,000 10,260,000 427,500 5,130,000 10,260,000
21,500,000 193,500,000 3,225,000 38,700,000 77,400,000
54,957,000 494,613,000 6,285,125 75,421,500 150,843,000
 3 4 5 6 7

45,000,000 60,000,000 75,000,000 90,000,000 105,000,000

4,860,000 6,480,000 8,100,000
4,320,000 5,760,000 7,200,000

23,490,000 31,320,000 39,150,000

116,100,000 154,800,000 193,500,000

193,770,000 258,360,000 322,950,000 90,000,000 105,000,000
 8 9 10

120,000,000 135,000,000 150,000,000

120,000,000 135,000,000 150,000,000

 LAPORAN AR
KETERANGAN Tahun 1 Tahun 2 Tahun 3
AKTIVITAS OPERASIONAL
Penerimaan Kas dari :
Penjualan :
Penjualan Rok 10,368,000,000 20,736,000,000 31,104,000,000
Penjualan Celana 12,960,000,000 25,920,000,000 38,880,000,000
Total Penjualan 23,328,000,000 46,656,000,000 69,984,000,000

Pengeluaran kas untuk :

Biaya Operasional 6,600,000 13,200,000 19,800,000
Biaya Iklan 4,200,000 8,400,000 12,600,000
Biaya Transportasi 18,000,000 36,000,000 54,000,000
Biaya Pemasaran 34,099,200 68,198,400 102,297,600
Total biaya operasional 62,899,200 125,798,400 188,697,600

Biaya Non operasional

Bagian Keuangan 16,128,000 32,256,000 48,384,000
Staff Kebersihan Pabrik 101,376,000 202,752,000 304,128,000
Bagian administrasi dan umum 27,648,000 55,296,000 82,944,000
Total Biaya non operasional 145,152,000 290,304,000 435,456,000
Total Biaya-Biaya -82,252,800 -164,505,600 -246,758,400
AKTIVITAS INVESTASI
PEMBELIAN AKTIVA TETAP -75,421,500 -150,843,000 -193,770,000

AKTIVITAS PENDANAAN
PEMBAYARAN HUTANG BANK 55,733,172 61,569,164 68,016,260
PEMBAYARAN BUNGA BANK 88,348,186 82,512,195 76,065,099
Total 144,081,358 144,081,358 144,081,358

KENAIKAN ARUS KAS 23,314,407,058 46,484,732,758 69,687,552,958

SALDO KAS AWAL - - -
SALDO KAS AKHIR 23,314,407,058 46,484,732,758 69,687,552,958
 LAPORAN ARUS KAS
Tahun 4 Tahun 5 Tahun 6 Tahun 7 Tahun 8

41,472,000,000 51,840,000,000 62,208,000,000 72,576,000,000 82,944,000,000

51,840,000,000 64,800,000,000 77,760,000,000 90,720,000,000 103,680,000,000
93,312,000,000 116,640,000,000 139,968,000,000 163,296,000,000 186,624,000,000

26,400,000 33,000,000 39,600,000 46,200,000 52,800,000

16,800,000 21,000,000 25,200,000 29,400,000 33,600,000
72,000,000 90,000,000 108,000,000 126,000,000 144,000,000
136,396,800 170,496,000 204,595,200 238,694,400 272,793,600
251,596,800 314,496,000 377,395,200 440,294,400 503,193,600

64,512,000 80,640,000 96,768,000 112,896,000 129,024,000

405,504,000 506,880,000 608,256,000 709,632,000 811,008,000
110,592,000 138,240,000 165,888,000 193,536,000 221,184,000
580,608,000 725,760,000 870,912,000 1,016,064,000 1,161,216,000
-329,011,200 -411,264,000 -493,516,800 -575,769,600 -658,022,400

-258,360,000 -322,950,000 -90,000,000 -105,000,000 -120,000,000

101,894,037 85,808,088 94,793,316 104,719,415 115,684,906

90,214,440 58,273,270 49,288,042 39,361,943 28,396,452
192,108,478 144,081,358 144,081,358 144,081,358 144,081,358

92,916,737,278 116,049,867,358 139,528,564,558 162,759,311,758 185,990,058,958

- - - - -
92,916,737,278 116,049,867,358 139,528,564,558 162,759,311,758 185,990,058,958
 Tahun 9 Tahun 10

93,312,000,000 103,680,000,000
116,640,000,000 129,600,000,000
209,952,000,000 233,280,000,000

59,400,000 66,000,000
37,800,000 42,000,000
162,000,000 180,000,000
306,892,800 340,992,000
566,092,800 628,992,000

145,152,000 161,280,000
912,384,000 1,013,760,000
248,832,000 276,480,000
1,306,368,000 1,451,520,000
-740,275,200 -822,528,000

-135,000,000 -150,000,000

127,798,628 92,550,013
16,282,731 3,504,225
144,081,358 96,054,239

209,220,806,158 232,403,526,239
- -
209,220,806,158 232,403,526,239
 INPUT DATA
Jumlah Pinjaman 908,567,000
Lama Pinjaman 120 Bulan atau 10 tahun
Perhitungan Bunga 10% Pertahun
0.0083333333 Perbulan
Angsuran 12,006,780

Angsuran
Bulan Total Angsuran Pinjaman Pokok
Pokok Bunga
0 908,567,000
1 4,435,388 7,571,392 12,006,780 904,131,612
2 4,472,350 7,534,430 12,006,780 899,659,262
3 4,509,619 7,497,161 12,006,780 895,149,643
4 4,547,199 7,459,580 12,006,780 890,602,443
5 4,585,093 7,421,687 12,006,780 886,017,350
6 4,623,302 7,383,478 12,006,780 881,394,048
7 4,661,829 7,344,950 12,006,780 876,732,219
8 4,700,678 7,306,102 12,006,780 872,031,541
9 4,739,850 7,266,930 12,006,780 867,291,691
10 4,779,349 7,227,431 12,006,780 862,512,342
11 4,819,177 7,187,603 12,006,780 857,693,165
12 4,859,337 7,147,443 12,006,780 852,833,828
13 4,899,831 7,106,949 12,006,780 847,933,996
14 4,940,663 7,066,117 12,006,780 842,993,333
15 4,981,835 7,024,944 12,006,780 838,011,498
16 5,023,351 6,983,429 12,006,780 832,988,147
17 5,065,212 6,941,568 12,006,780 827,922,935
18 5,107,422 6,899,358 12,006,780 822,815,513
19 5,149,984 6,856,796 12,006,780 817,665,529
20 5,192,900 6,813,879 12,006,780 812,472,629
21 5,236,175 6,770,605 12,006,780 807,236,454
22 5,279,809 6,726,970 12,006,780 801,956,645
23 5,323,808 6,682,972 12,006,780 796,632,837
24 5,368,173 6,638,607 12,006,780 791,264,664
25 5,412,908 6,593,872 12,006,780 785,851,756
26 5,458,015 6,548,765 12,006,780 780,393,741
27 5,503,499 6,503,281 12,006,780 774,890,242
28 5,549,361 6,457,419 12,006,780 769,340,881
29 5,595,606 6,411,174 12,006,780 763,745,275
30 5,642,236 6,364,544 12,006,780 758,103,039
31 5,689,255 6,317,525 12,006,780 752,413,785
32 5,736,665 6,270,115 12,006,780 746,677,120
33 5,784,471 6,222,309 12,006,780 740,892,649
34 5,832,674 6,174,105 12,006,780 735,059,975
35 5,881,280 6,125,500 12,006,780 729,178,695
36 5,930,291 6,076,489 12,006,780 723,248,404
37 5,979,710 6,027,070 12,006,780 717,268,694
38 6,029,541 5,977,239 12,006,780 711,239,154
39 6,079,787 5,926,993 12,006,780 705,159,367
40 6,130,452 5,876,328 12,006,780 699,028,915
41 6,181,539 5,825,241 12,006,780 692,847,376
42 6,233,052 5,773,728 12,006,780 686,614,324
43 6,284,994 5,721,786 12,006,780 680,329,331
44 6,337,369 5,669,411 12,006,780 673,991,962
45 6,390,180 5,616,600 12,006,780 667,601,782
46 6,443,432 5,563,348 12,006,780 661,158,350
47 6,497,127 5,509,653 12,006,780 654,661,223
48 6,551,270 5,455,510 12,006,780 648,109,953
49 6,605,864 5,400,916 12,006,780 641,504,090
50 6,660,912 5,345,867 12,006,780 634,843,177
51 6,716,420 5,290,360 12,006,780 628,126,757
52 6,772,390 5,234,390 12,006,780 621,354,367
53 6,828,827 5,177,953 12,006,780 614,525,540
54 6,885,734 5,121,046 12,006,780 607,639,807
55 6,943,115 5,063,665 12,006,780 600,696,692
56 7,000,974 5,005,806 12,006,780 593,695,718
57 7,059,316 4,947,464 12,006,780 586,636,402
58 7,118,143 4,888,637 12,006,780 579,518,259
59 7,177,461 4,829,319 12,006,780 572,340,798
60 7,237,273 4,769,507 12,006,780 565,103,525
61 7,297,584 4,709,196 12,006,780 557,805,941
62 7,358,397 4,648,383 12,006,780 550,447,544
63 7,419,717 4,587,063 12,006,780 543,027,827
64 7,481,548 4,525,232 12,006,780 535,546,279
65 7,543,894 4,462,886 12,006,780 528,002,385
66 7,606,760 4,400,020 12,006,780 520,395,625
67 7,670,150 4,336,630 12,006,780 512,725,475
68 7,734,068 4,272,712 12,006,780 504,991,408
69 7,798,518 4,208,262 12,006,780 497,192,889
70 7,863,506 4,143,274 12,006,780 489,329,384
71 7,929,035 4,077,745 12,006,780 481,400,349
72 7,995,110 4,011,670 12,006,780 473,405,238
73 8,061,736 3,945,044 12,006,780 465,343,502
74 8,128,917 3,877,863 12,006,780 457,214,585
75 8,196,658 3,810,122 12,006,780 449,017,926
76 8,264,964 3,741,816 12,006,780 440,752,963
 77 8,333,839 3,672,941 12,006,780 432,419,124
78 8,403,287 3,603,493 12,006,780 424,015,837
79 8,473,315 3,533,465 12,006,780 415,542,522
80 8,543,926 3,462,854 12,006,780 406,998,597
81 8,615,125 3,391,655 12,006,780 398,383,472
82 8,686,918 3,319,862 12,006,780 389,696,555
83 8,759,309 3,247,471 12,006,780 380,937,246
84 8,832,303 3,174,477 12,006,780 372,104,943
85 8,905,905 3,100,875 12,006,780 363,199,038
86 8,980,121 3,026,659 12,006,780 354,218,917
87 9,054,956 2,951,824 12,006,780 345,163,961
88 9,130,414 2,876,366 12,006,780 336,033,548
89 9,206,500 2,800,280 12,006,780 326,827,047
90 9,283,221 2,723,559 12,006,780 317,543,826
91 9,360,581 2,646,199 12,006,780 308,183,245
92 9,438,586 2,568,194 12,006,780 298,744,659
93 9,517,241 2,489,539 12,006,780 289,227,418
94 9,596,551 2,410,228 12,006,780 279,630,866
95 9,676,523 2,330,257 12,006,780 269,954,344
96 9,757,160 2,249,620 12,006,780 260,197,183
97 9,838,470 2,168,310 12,006,780 250,358,713
98 9,920,457 2,086,323 12,006,780 240,438,256
99 10,003,128 2,003,652 12,006,780 230,435,128
100 10,086,487 1,920,293 12,006,780 220,348,641
101 10,170,541 1,836,239 12,006,780 210,178,100
102 10,255,296 1,751,484 12,006,780 199,922,804
103 10,340,756 1,666,023 12,006,780 189,582,048
104 10,426,929 1,579,850 12,006,780 179,155,118
105 10,513,821 1,492,959 12,006,780 168,641,298
106 10,601,436 1,405,344 12,006,780 158,039,862
107 10,689,781 1,316,999 12,006,780 147,350,081
108 10,778,863 1,227,917 12,006,780 136,571,219
109 10,868,686 1,138,093 12,006,780 125,702,532
110 10,959,259 1,047,521 12,006,780 114,743,274
111 11,050,586 956,194 12,006,780 103,692,688
112 11,142,674 864,106 12,006,780 92,550,013
113 11,235,530 771,250 12,006,780 81,314,484
114 11,329,159 677,621 12,006,780 69,985,325
115 11,423,569 583,211 12,006,780 58,561,756
116 11,518,765 488,015 12,006,780 47,042,991
117 11,614,755 392,025 12,006,780 35,428,236
118 11,711,545 295,235 12,006,780 23,716,691
119 11,809,141 197,639 12,006,780 11,907,550
120 11,907,550 99,230 12,006,780 -0
 REKAPITULASI PEMBAYARAN HUTANG
Keterangan Hutang Bank Biaya Bunga Kas
Tahun 1 55,733,172 88,348,186 144,081,358
Tahun 2 61,569,164 82,512,195 144,081,358
Tahun 3 68,016,260 76,065,099 144,081,358
Tahun 4 101,894,037 90,214,440 192,108,478 110
Tahun 5 85,808,088 58,273,270 144,081,358
Tahun 6 94,793,316 49,288,042 144,081,358
Tahun 7 104,719,415 39,361,943 144,081,358
Tahun 8 115,684,906 28,396,452 144,081,358
Tahun 9 127,798,628 16,282,731 144,081,358
Tahun 10 92,550,013 3,504,225 96,054,239
LAPORAN PAJAK
keterangan 2% 6%
Penjualan : 1 2
Penjualan Rok 10,368,000,000 10,575,360,000
Penjualan Celana 12,960,000,000 25,920,000,000
Total Penjualan 23,328,000,000 36,495,360,000

Harga Pokok Penjualan Rok 7,848,883,554 8,319,816,567

Harga Pokok Penjualan Celana 7,572,403,554 22,717,210,663
Total Harga Pokok Penjualan 15,421,287,108 31,037,027,230
Laba Kotor 7,906,712,892 5,458,332,770
Biaya Operasional
Biaya Iklan 6,600,000 6,996,000
Biaya Transportasi 4,200,000 12,600,000
Biaya Pemasaran 18,000,000 19,080,000
Bagian Pemasaran 34,099,200 102,297,600
Total biaya operasional 62,899,200 140,973,600

Biaya Non operasional

Bagian Keuangan 16,128,000 17,095,680
Staff Kebersihan Pabrik 101,376,000 107,458,560
Bagian administrasi dan umum 27,648,000 29,306,880
Total Biaya non operasional 145,152,000 153,861,120
Total Biaya - Biaya 208,051,200 294,834,720
EBIT 7,843,813,692 5,317,359,170
INTEREST 88,348,186 82,512,195
EBT 7,755,465,506 5,234,846,976
TAX 149,603,887 149,603,887
EAIT 7,905,069,393 5,384,450,863

Kenaikan Biaya 6%
Kenaikan Pendapatan 2%

Khusus Biaya Penyusutan hanya harga perolehan aktiva yang naik

Perhitungan Pajak
PKP Mendapat Fasilitas 149,603,887.07 64,547,414.77
PKP Tidak Mendapat Fasilitas 7,755,465,468.71 5,234,846,938.55
PPH TERUTANG
Mendapat Fasilitas 18,700,485.88 8,068,426.85
Tidak Mendapat Fasilitas 37,400,971.77 16,136,853.69
Total PPH Terutang 56,101,457.65 24,205,280.54
 6% 6% 6% 6%
3 4 5 6
11,209,881,600 11,882,474,496 12,595,422,966 13,351,148,344
27,475,200,000 29,123,712,000 30,871,134,720 32,723,402,803
38,685,081,600 41,006,186,496 43,466,557,686 46,074,551,147

8,819,005,561 9,348,145,895 9,909,034,649 10,503,576,728

90,868,842,650 96,320,973,209 102,100,231,602 108,226,245,498
99,687,848,211 105,669,119,104 112,009,266,250 118,729,822,225
-61,002,766,611 -64,662,932,608 -68,542,708,565 -72,655,271,079

7,415,760 7,860,706 8,332,348 8,832,289

13,356,000 14,157,360 15,006,802 15,907,210
20,224,800 21,438,288 22,724,585 24,088,060
108,435,456 114,941,583 121,838,078 129,148,363
149,432,016 158,397,937 167,901,813 177,975,922

18,121,421 19,208,706 20,361,228 21,582,902

113,906,074 120,740,438 127,984,864 135,663,956
31,065,293 32,929,210 34,904,963 36,999,261
163,092,787 172,878,354 183,251,056 194,246,119
312,524,803 331,276,291 351,152,869 372,222,041
-61,152,198,627 -64,821,330,545 -68,710,610,378 -72,833,247,000
76,065,099 90,214,440 58,273,270 49,288,042
-61,228,263,726 -64,911,544,986 -68,768,883,648 -72,882,535,043
149,603,887 149,603,887 149,603,887 149,603,887
-61,078,659,839 -64,761,941,099 -68,619,279,761 -72,732,931,155

-712,231,111.77 -712,336,301.90 -711,949,583.52 -711,827,678.25

-61,228,263,763.00 ### ### ###

-89,028,888.97 -89,042,037.74 -88,993,697.94 -88,978,459.78

-178,057,777.94 -178,084,075.47 -177,987,395.88 -177,956,919.56
-267,086,666.91 -267,126,113.21 -266,981,093.82 -266,935,379.34
 6% 6% 6% 6%
7 8 9 10
14,152,217,244 15,001,350,279 15,901,431,296 16,855,517,173
34,686,806,971 36,768,015,390 38,974,096,313 41,312,542,092
48,839,024,216 51,769,365,669 54,875,527,609 58,168,059,265

11,133,791,331 11,801,818,811 12,509,927,940 13,260,523,616

114,719,820,227 121,603,009,441 128,899,190,008 136,633,141,408
125,853,611,559 133,404,828,252 141,409,117,948 149,893,665,024
-77,014,587,343 -81,635,462,584 -86,533,590,339 -91,725,605,759

9,362,226 9,923,960 10,519,397 11,150,561

16,861,642 17,873,341 18,945,741 20,082,486
25,533,344 27,065,345 28,689,265 30,410,621
136,897,265 145,111,101 153,817,767 163,046,833
188,654,477 199,973,746 211,972,171 224,690,501

22,877,876 24,250,549 25,705,582 27,247,917

143,803,794 152,432,021 161,577,942 171,272,619
39,219,216 41,572,369 44,066,712 46,710,714
205,900,886 218,254,939 231,350,236 245,231,250
394,555,363 418,228,685 443,322,406 469,921,751
-77,203,241,821 -81,835,436,330 -86,745,562,510 -91,950,296,260
39,361,943 28,396,452 16,282,731 3,504,225
-77,242,603,764 -81,863,832,782 -86,761,845,240 -91,953,800,485
149,603,887 149,603,887 149,603,887 149,603,887
-77,092,999,877 -81,714,228,895 -86,612,241,353 -91,804,196,598

-711,708,971.50 -711,593,126.09 -711,479,817.31 -711,373,402.19

### ### ### ###

-88,963,621.44 -88,949,140.76 -88,934,977.16 -88,921,675.27

-177,927,242.88 -177,898,281.52 -177,869,954.33 -177,843,350.55
-266,890,864.31 -266,847,422.28 -266,804,931.49 -266,765,025.82
 Tahun 1 Tahun 2
1 Net Profit Margin
EAIT Rp 7,905,069,392.78 Rp 5,384,450,862.62
Total Penjualan Rp 23,328,000,000 Rp 36,495,360,000

Net Profit Margin 33.89% 14.75%

Fixed Assets Turnover

Total Penjualan Rp 23,328,000,000 Rp 36,495,360,000
Aktiva tetap Rp 75,421,500 Rp 150,843,000

Fixed Assets Turnover 309.30 241.94

Time Interest Earned

EBIT Rp 7,843,813,692 Rp 5,317,359,170
Biaya Bunga Rp 88,348,186 Rp 82,512,195

Time Interest Earned 88.78 64.44

Operating Profut Margin

Laba Operasi Rp 7,906,712,892 Rp 5,458,332,770
Penjualan Rp 23,328,000,000 Rp 36,495,360,000

Operating Profit Margin 33.89% 14.96%

 ANALISIS OPERATING RATIO
Tahun 3 Tahun 4 Tahun 5

Rp (61,078,659,838.93) Rp (64,761,941,098.53) Rp (68,619,279,760.90)

Rp 38,685,081,600 Rp 41,006,186,496 Rp 43,466,557,686

-157.89% -157.93% -157.87%

Rp 38,685,081,600 Rp 41,006,186,496 Rp 43,466,557,686

Rp 193,770,000 Rp 258,360,000 Rp 322,950,000

199.64 158.72 134.59

Rp (61,152,198,627) Rp (64,821,330,545) Rp (68,710,610,378)

Rp 76,065,099 Rp 90,214,440 Rp 58,273,270

-803.95 -718.52 -1179.11

Rp (61,002,766,611) Rp (64,662,932,608) Rp (68,542,708,565)

Rp 38,685,081,600 Rp 41,006,186,496 Rp 43,466,557,686

-157.69% -157.69% -157.69%

NG RATIO
Tahun 6 Tahun 7 Tahun 8

Rp (72,732,931,155.45) Rp (77,092,999,876.56) Rp (81,714,228,894.61)

Rp 46,074,551,147 Rp 48,839,024,216 Rp 51,769,365,669

-157.86% -157.85% -157.84%

Rp 46,074,551,147 Rp 48,839,024,216 Rp 51,769,365,669

Rp 90,000,000 Rp 105,000,000 Rp 120,000,000

511.94 465.13 431.41

Rp (72,833,247,000) Rp (77,203,241,821) Rp (81,835,436,330)

Rp 49,288,042 Rp 39,361,943 Rp 28,396,452

-1477.71 -1961.37 -2881.89

Rp (72,655,271,079) Rp (77,014,587,343) Rp (81,635,462,584)

Rp 46,074,551,147 Rp 48,839,024,216 Rp 51,769,365,669

-157.69% -157.69% -157.69%

 Tahun 9 Tahun 10

Rp (86,612,241,353.00) Rp (91,804,196,598.41)
Rp 54,875,527,609 Rp 58,168,059,265

-157.83% -157.83%

Rp 54,875,527,609 Rp 58,168,059,265
Rp 135,000,000 Rp 150,000,000

406.49 387.79

Rp (86,745,562,510) Rp (91,950,296,260)
Rp 16,282,731 Rp 3,504,225

-5327.46 -26239.84

Rp (86,533,590,339) Rp (91,725,605,759)
Rp 54,875,527,609 Rp 58,168,059,265

-157.69% -157.69%
ANALISI LAPORAN KEUANGAN

ANALISIS PAYBACK PERIODE

Tahun Arus Kas Arus Kas Kumulatif

Tahun 1 Rp 23,314,407,058 Rp 23,314,407,058
Tahun 2 Rp 46,484,732,758 Rp 69,799,139,817
Tahun 3 Rp 69,687,552,958 Rp 139,486,692,775
Tahun 4 Rp 92,916,737,278 Rp 232,403,430,052
Tahun 5 Rp 116,049,867,358 Rp 348,453,297,411
Tahun 6 Rp 139,528,564,558 Rp 487,981,861,969
Tahun 7 Rp 162,759,311,758 Rp 650,741,173,727
Tahun 8 Rp 185,990,058,958 Rp 836,731,232,686
Tahun 9 Rp 209,220,806,158 Rp 1,045,952,038,844
Tahun 10 Rp 232,403,526,239 Rp 1,278,355,565,083

Keterangan
Investasi Rp (13,592,942)

Payback Period
Rumus n+(a-b)/(c-B)x 1 Tahun

n Tahun terakhir dimana jumlah arus kas masih belum menutup investasi mula-mula
a Jumlah investasi mula-mula
b Jumlah kumulatif arus kas pada tahun ke-n
c jumlah kumulatif arus
kas pada tahun ke-n + 1
Dari data diatas, maka diketahui
n 1
a Rp (13,592,942)
b Rp 23,314,407,058
c Rp 69,799,139,817

PAYBACK PERIOD UNTUK PERUSAHAAN INI ADALAH 0.50 atau

ANALISIS NET PRESENT VALUE

Tahun Arus Kas DR (10%) PV

1 Rp 23,314,407,058 0.90909 Rp 21,194,915,507.52
2 Rp 46,484,732,758 0.82645 Rp 38,417,134,510.97
3 Rp 69,687,552,958 0.75131 Rp 52,357,289,976.16
4 Rp 92,916,737,278 0.68301 Rp 63,463,381,789.28
 5 Rp 116,049,867,358 0.62092 Rp 72,057,837,180.94
6 Rp 139,528,564,558 0.56447 Rp 78,760,237,190.97
7 Rp 162,759,311,758 0.51316 Rp 83,521,262,146.40
8 Rp 185,990,058,958 0.46651 Rp 86,765,735,149.68
9 Rp 209,220,806,158 0.42410 Rp 88,730,045,605.69
10 Rp 232,403,526,239 0.38554 Rp 89,601,619,981.15
Present Value dari Proceeds Rp 674,869,459,038.74
Present Value dari Outlays Rp (13,592,942)
Net Present Value Rp 674,883,051,980.47

ANALISIS INTERNAL RATE OF RETURN

Tahun Arus Kas DR

1 Rp 23,314,407,058
2 Rp 46,484,732,758
3 Rp 69,687,552,958
4 Rp 92,916,737,278
5 Rp 116,049,867,358
6 Rp 139,528,564,558
7 Rp 162,759,311,758
8 Rp 185,990,058,958
9 Rp 209,220,806,158
10 Rp 232,403,526,239

ANALISIS PROFITABILITY INDEX

Present Value (Proceeds) Rp 674,869,459,038.74

PI -49648.52
Present Value (Outlays) Rp (13,592,942)
1 Tahun 1 Bulan