ANALISA BIAYA PENYULINGAN ATSIRI

JENIS BAHAN : NILAM ( Pogostemon cablin Benth)

CARA PENYULINGAN : Uap langsung
ASUMSI HARGA MINYAK/KG : Rp. 330,000.00
ASUMSI HARGA BAHAN/KG : Rp. 3,000.00
ASUMSI RENDEMEN : 2.00%
RENCANA HARI KERJA/BULA: 27.00
KAPASITAS SULING : 300.00 Kg

I BIAYA TETAP
1.1 Alat Penyulingan Rp 70,000,000.00
1.2 Instalasi pendukung Rp 50,000,000.00
Jumlah = Rp 120,000,000.00 `
Bunga bank 3 th = 42% = Rp 50,400,000.00
Jumlah biaya tetap = ###
Asumsi usia alat 3 th
Biaya penyusutan/bln = Rp 4,733,333.33
asumsi 26 hari kerja/bln
Biaya penyusutan/hari = Rp 157,777.78
asumsi 2x suling per hari = Rp 78,888.89 ≈ 80,000.00

II BIAYA TIDAK TETAP 1 kali suling 300 kg

2.1 Bahan baku / kg kering = Rp 3,000.00 x 300.00 kg = Rp 900,000.00
2.2 Bahan bakar kayu = Rp 75,000.00 x 1.50 m3 = Rp 112,500.00
2.3 Tenaga kerja = Rp 50,000.00 x 1.00 x = Rp 50,000.00
2.4 Penyusutan = Rp 80,000.00 x 1.00 kali = Rp 80,000.00
2.5 Lain-lain 5% = Rp 780,000.00 x 5% = Rp 39,000.00
JUMLAH BIAYA TETAP/ 1XSULING = Rp 1,181,500.00

III HASIL PRODUKSI

3.1 Asumsi rendemen(optimis) = 2.00% x 300.00 kg = 6.00
3.2 Hasil produksi = 6.00 x 330,000.00 per kg = Rp 1,980,000.00
Selisih biaya 1x suling = Rp 798,500.00
bobot selisih biaya suling = 67.58%

IV PREDIKSI HASIL PRODUKSI ATSIRI

(asumsi 26 hari kerja dan 2 x suling /hari)
4.1 Hasil minyak per bulan = 54.00 x 6.00 = 324.00
4.2 Hasil per bulan = 54.00 x 798,500.00 = Rp. 43,119,000.00
4.3 Hasil per tahun = 12.00 x 43,119,000.00 = Rp. 517,428,000.00

V KEBUTUHAN BAHAN BAKU ( asumsi bahan baku kering dari 4x bahan baku basah)
5.1 Bahan baku kering/hari 2x suling = 2.00 x 300.00 kg = 600.00 Kg
5.3 Bahan baku kering/bulan = 54.00 x 600.00 kg = 32,400.00 Kg
Biaya Bahan baku/bulan 34,000.00 x 3,000.00 kg = 102,000,000.00
biaya Karyawan Tetap 4.00 x
CASH FLOW ATSIRI NILAM
BAHAN BAKU SENDIRI = Rp. 3.000,-/Kg Kering
KAPASITAS PRODUKSI ALAT= 200 Kg / Suling
2 Kali suling/hari
25 Hari/bulan

No. JENIS AKTIVITAS/PEKERJAAN NILAI/SULING BIAYA /HARI

( 2x suling)

A. PENGELUARAN

I. BIAYA TETAP
1.1 INVESTASI & INSTAL ALAT Rp 71,000,000.00

II. BIAYA TIDAK TETAP

2.1 Bahan baku / kg kering Rp 600,000.00 Rp 1,200,000.00
2.2 Bahan bakar Rp 120,000.00 Rp 240,000.00
2.3 Tenaga kerja Rp 60,000.00 Rp 120,000.00
2.4 Penyusutan Rp 39,500.00 Rp 79,000.00
2.5 Lain-lain 5% Rp 39,000.00 Rp 78,000.00
JUMLAH PENGELUARAN/BULAN Rp 1,717,000.00
AKUMULATIF PENGELUARAN

B. PEMASUKAN PER SULING PER HARI

I. RENCANA HASIL PRODUKSI

1.1 Hasil produksi ( dalam kg) 4.40 8.80
1.2 Harga minyak/kg Rp 250,000.00 Rp 250,000.00
1.3 NILAI PRODUKSI Rp 1,100,000.00 Rp2,200,000.00
AKUMULATIF NILAI PRODUKSI

C. POSISI CASH OUT Vs CASH IN

I. SELISIH PER BULAN Rp 483,000.00
II. AKUMULASI SELISIH
 BIAYA/BULAN BULAN KE 1 BULAN KE 2 BULAN KE 3
( 25 hari kerja) ( 2 mgg produksi)

Rp 71,000,000.00

Rp 30,000,000.00 Rp 15,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00

Rp 6,000,000.00 Rp 3,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00
Rp 3,000,000.00 Rp 1,500,000.00 Rp 3,000,000.00 Rp 3,000,000.00
Rp 1,975,000.00 Rp 987,500.00 Rp 1,975,000.00 Rp 1,975,000.00
Rp 1,950,000.00 Rp 975,000.00 Rp 1,950,000.00 Rp 1,950,000.00
Rp42,925,000.00 Rp 21,462,500.00 Rp 42,925,000.00 Rp 42,925,000.00
Rp 21,462,500.00 Rp 64,387,500.00 Rp 107,312,500.00

PER BULAN BULAN KE 1 BULAN KE 2 BULAN KE 3

( 2 mgg produksi)

220.00 110.00 220.00 220.00

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp55,000,000.00 Rp27,500,000.00 Rp 55,000,000.00 Rp 55,000,000.00
Rp27,500,000.00 Rp 82,500,000.00 Rp137,500,000.00

Rp 12,075,000.00 Rp 6,037,500.00 Rp 12,075,000.00 Rp 12,075,000.00

Rp 6,037,500.00 Rp 18,112,500.00 Rp 30,187,500.00

ALAT Rp 50,000,000.00
OPERASIONAL Rp 21,462,500.00
CASH OUT Rp 71,462,500.00 Rp 42,925,000.00 Rp 42,925,000.00
CASH IN Rp 27,500,000.00 Rp 55,000,000.00 Rp 55,000,000.00
Rp (43,962,500.00) Rp 12,075,000.00 Rp 12,075,000.00
 BULAN KE 4 BULAN KE 5 BULAN KE 6 BULAN KE 7

Rp 30,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00

Rp 6,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00
Rp 3,000,000.00 Rp 3,000,000.00 Rp 3,000,000.00 Rp 3,000,000.00
Rp 1,975,000.00 Rp 1,975,000.00 Rp 1,975,000.00 Rp 1,975,000.00
Rp 1,950,000.00 Rp 1,950,000.00 Rp 1,950,000.00 Rp 1,950,000.00
Rp 42,925,000.00 Rp 42,925,000.00 Rp 42,925,000.00 Rp 42,925,000.00
Rp 150,237,500.00 Rp 193,162,500.00 Rp236,087,500.00 Rp279,012,500.00

BULAN KE 4 BULAN KE 5 BULAN KE 6 BULAN KE 7

220.00 220.00 220.00 220.00

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp 55,000,000.00 Rp 55,000,000.00 Rp 55,000,000.00 Rp 55,000,000.00
Rp192,500,000.00 Rp247,500,000.00 ### ###

Rp 12,075,000.00 Rp 12,075,000.00 Rp 12,075,000.00 Rp 12,075,000.00

Rp 42,262,500.00 Rp 54,337,500.00 Rp 66,412,500.00 Rp 78,487,500.00

Rp 42,925,000.00 Rp 42,925,000.00
Rp 55,000,000.00 Rp 55,000,000.00
Rp 12,075,000.00 Rp 12,075,000.00
 BULAN KE 8 BULAN KE 9 BULAN KE 10 BULAN KE 11

Rp 30,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00

Rp 6,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00
Rp 3,000,000.00 Rp 3,000,000.00 Rp 3,000,000.00 Rp 3,000,000.00
Rp 1,975,000.00 Rp 1,975,000.00 Rp 1,975,000.00 Rp 1,975,000.00
Rp 1,950,000.00 Rp 1,950,000.00 Rp 1,950,000.00 Rp 1,950,000.00
Rp 42,925,000.00 Rp 42,925,000.00 Rp 42,925,000.00 Rp 42,925,000.00
Rp 321,937,500.00 Rp364,862,500.00 Rp 407,787,500.00 Rp 450,712,500.00

BULAN KE 8 BULAN KE 9 BULAN KE 10 BULAN KE 11

220.00 220.00 220.00 220.00

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp 55,000,000.00 Rp 55,000,000.00 Rp 55,000,000.00 Rp 55,000,000.00
Rp412,500,000.00 ### Rp522,500,000.00 Rp577,500,000.00

Rp 12,075,000.00 Rp 12,075,000.00 Rp 12,075,000.00 Rp 12,075,000.00

Rp 90,562,500.00 Rp102,637,500.00 Rp 114,712,500.00 Rp 126,787,500.00
 BULAN KE 12 BULAN KE 13 JUMLAH/TAHUN KETERANGAN
( 2 mgg produksi)

Rp 71,000,000.00

Rp 30,000,000.00 Rp 15,000,000.00 Rp 360,000,000.00

Rp 6,000,000.00 Rp 3,000,000.00 Rp 72,000,000.00
Rp 3,000,000.00 Rp 1,500,000.00 Rp 36,000,000.00
Rp 1,975,000.00 Rp 987,500.00 Rp 23,700,000.00
Rp 1,950,000.00 Rp 975,000.00 Rp 23,400,000.00
Rp 42,925,000.00 Rp 21,462,500.00 Rp 515,100,000.00
Rp 493,637,500.00 Rp 515,100,000.00

BULAN KE 12 BULAN KE 13 JUMLAH/TAHUN KETERANGAN

( 2 mgg produksi)

220.00 110.00 2,640.00

Rp 250,000.00 Rp 250,000.00 Rp 3,250,000.00
Rp 55,000,000.00 Rp 27,500,000.00 Rp 660,000,000.00
Rp632,500,000.00 Rp 660,000,000.00

Rp 12,075,000.00 Rp 6,037,500.00 Rp 144,900,000.00

Rp 138,862,500.00 Rp 144,900,000.00
7,000.00 kg/ha
350.00
 ANALISA BIAYA PENYULINGAN ATSIR
JENIS BAHAN : NILAM ( Pogostemon cablin Benth)
CARA PENYULINGAN : Uap tidak langsung dg KOHOBASI
ASUMSI HARGA MINYAK/KG : Rp. 250,000.00
ASUMSI HARGA BAHAN/KG : Rp. 2,000.00
ASUMSI RENDEMEN : 2.20%

I BIAYA TETAP
1.1 Alat Penyulingan Rp 30,000,000.00
1.2 Instalasi pendukung Rp 20,000,000.00
Jumlah = Rp 50,000,000.00
Bunga bank 3 th = 42% = Rp 21,000,000.00
Jumlah biaya tetap = 71,000,000.00
Asumsi usia alat 2 th
Biaya penyusutan/bln = Rp 1,972,222.22
asumsi 24 hari kerja/bln
Biaya penyusutan/hari = Rp 82,175.93
asumsi 2x suling per hari = Rp 41,087.96 ≈

II BIAYA TIDAK TETAP 1 kali suling 300 kg

2.1 Bahan baku / kg kering = Rp 2,000.00 x
2.2 Bahan bakar kayu = Rp 200,000.00 x
2.3 Tenaga kerja = Rp 30,000.00 x
2.4 Penyusutan = Rp 41,100.00 x
2.5 Lain-lain 10% = Rp 790,000.00 x
JUMLAH BIAYA TETAP/ 1XSULING

III HASIL PRODUKSI

3.1 Asumsi rendemen = 2.20% x
3.2 Hasil produksi = 6.60 x
Selisih biaya 1x suling

IV PREDIKSI HASIL PRODUKSI ATSIRI

(asumsi 24 hari kerja dan 2 x suling /hari)
4.1 Hasil minyak per bulan = 48.00 x
4.2 Hasil per bulan = 48.00 x
4.3 Hasil per tahun = 12.00 x
PENYULINGAN ATSIRI
ablin Benth)
KOHOBASI

41,100.00

300.00 kg = Rp 600,000.00 600,000.00

0.50 tbng = Rp 100,000.00 120,000.00
3.00 org = Rp 90,000.00 60,000.00
1.00 kali = Rp 41,100.00 39,500.00
0.10 org = Rp 79,000.00 39,000.00
AH BIAYA TETAP/ 1XSULING = Rp 910,100.00 858,500.00

300.00 kg = 6.60
250,000.00 per kg = Rp 1,650,000.00
Selisih biaya 1x suling = Rp 739,900.00
= 81.30%

6.60 = 316.80
739,900.00 = Rp. 35,515,200.00
35,515,200.00 = Rp. 426,182,400.00
4,320,000.00

3,792,000.00
CASH FLOW ATSIRI NILAM
BAHAN BAKU SENDIRI = Rp. 2.500,-/Kg Kering
RENCANA PRODUKSI = 100 Kg / Hari
2 Kali suling/hari
24 Hari/bulan

No. JENIS AKTIVITAS/PEKERJAAN NILAI/SULING BIAYA /HARI

A. PENGELUARAN

I. BIAYA TETAP
1.1 INVESTASI & INSTAL ALAT Rp 71,000,000.00

II. BIAYA TIDAK TETAP

2.1 Bahan baku / kg kering Rp 600,000.00 Rp 1,200,000.00
2.2 Bahan bakar gas Rp 100,000.00 Rp 200,000.00
2.3 Tenaga kerja Rp 90,000.00 Rp 180,000.00
2.4 Penyusutan Rp 41,100.00 Rp 82,200.00
2.5 Lain-lain 10% Rp 79,000.00 Rp 158,000.00
JUMLAH PENGELUARAN/BULAN Rp 910,100.00 Rp 1,820,200.00
AKUMULATIF PENGELUARAN

B. PEMASUKAN

I. RENCANA HASIL PRODUKSI

1.1 Hasil produksi ( dalam kg) 6.60 13.20
1.2 Harga minyak/kg Rp 250,000.00 Rp 250,000.00
1.3 NILAI PRODUKSI Rp 1,650,000.00 Rp 3,300,000.00
AKUMULATIF NILAI PRODUKSI

C. POSISI CASH OUT Vs CASH IN

I. SELISIH PER BULAN
II. AKUMULASI SELISIH
 BIAYA/BULAN BULAN KE 1 BULAN KE 2 BULAN KE 3
( 2 mgg produksi)

Rp 71,000,000.00

Rp 28,800,000.00 Rp 14,400,000.00 Rp 28,800,000.00 Rp 28,800,000.00

Rp 4,800,000.00 Rp 2,400,000.00 Rp 4,800,000.00 Rp 4,800,000.00
Rp 4,320,000.00 Rp 2,160,000.00 Rp 4,320,000.00 Rp 4,320,000.00
Rp 1,972,800.00 Rp 986,400.00 Rp 1,972,800.00 Rp 1,972,800.00
Rp 3,792,000.00 Rp 1,896,000.00 Rp 3,792,000.00 Rp 3,792,000.00
Rp 43,684,800.00 Rp 21,842,400.00 Rp 43,684,800.00 Rp 43,684,800.00
Rp 21,842,400.00 Rp 65,527,200.00 Rp 109,212,000.00

316.80 158.40 316.80 316.80

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp 79,200,000.00 Rp 39,600,000.00 Rp 79,200,000.00 Rp 79,200,000.00
Rp 39,600,000.00 Rp 118,800,000.00 Rp 198,000,000.00

Rp 17,757,600.00 Rp 35,515,200.00 Rp 35,515,200.00

Rp 17,757,600.00 Rp 53,272,800.00 Rp 88,788,000.00
 BULAN KE 4 BULAN KE 5 BULAN KE 6 BULAN KE 7

Rp 28,800,000.00 Rp 28,800,000.00 Rp 28,800,000.00 Rp 28,800,000.00

Rp 4,800,000.00 Rp 4,800,000.00 Rp 4,800,000.00 Rp 4,800,000.00
Rp 4,320,000.00 Rp 4,320,000.00 Rp 4,320,000.00 Rp 4,320,000.00
Rp 1,972,800.00 Rp 1,972,800.00 Rp 1,972,800.00 Rp 1,972,800.00
Rp 3,792,000.00 Rp 3,792,000.00 Rp 3,792,000.00 Rp 3,792,000.00
Rp 43,684,800.00 Rp 43,684,800.00 Rp 43,684,800.00 Rp 43,684,800.00
Rp 152,896,800.00 Rp 196,581,600.00 Rp 240,266,400.00 Rp 283,951,200.00

316.80 316.80 316.80 316.80

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp 79,200,000.00 Rp 79,200,000.00 Rp 79,200,000.00 Rp 79,200,000.00
Rp 277,200,000.00 Rp 356,400,000.00 Rp 435,600,000.00 Rp 514,800,000.00

Rp 35,515,200.00 Rp 35,515,200.00 Rp 35,515,200.00 Rp 35,515,200.00

Rp 124,303,200.00 Rp 159,818,400.00 Rp 195,333,600.00 Rp 230,848,800.00
 BULAN KE 8 BULAN KE 9 BULAN KE 10 BULAN KE 11

Rp 28,800,000.00 Rp 28,800,000.00 Rp 28,800,000.00 Rp 28,800,000.00

Rp 4,800,000.00 Rp 4,800,000.00 Rp 4,800,000.00 Rp 4,800,000.00
Rp 4,320,000.00 Rp 4,320,000.00 Rp 4,320,000.00 Rp 4,320,000.00
Rp 1,972,800.00 Rp 1,972,800.00 Rp 1,972,800.00 Rp 1,972,800.00
Rp 3,792,000.00 Rp 3,792,000.00 Rp 3,792,000.00 Rp 3,792,000.00
Rp 43,684,800.00 Rp 43,684,800.00 Rp 43,684,800.00 Rp 43,684,800.00
Rp 327,636,000.00 Rp 371,320,800.00 Rp 415,005,600.00 Rp 458,690,400.00

316.80 316.80 316.80 316.80

Rp 250,000.00 Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Rp 79,200,000.00 Rp 79,200,000.00 Rp 79,200,000.00 Rp 79,200,000.00
Rp 594,000,000.00 Rp 673,200,000.00 Rp 752,400,000.00 Rp 831,600,000.00

Rp 35,515,200.00 Rp 35,515,200.00 Rp 35,515,200.00 Rp 35,515,200.00

Rp 266,364,000.00 Rp 301,879,200.00 Rp 337,394,400.00 Rp 372,909,600.00
 BULAN KE 12 BULAN KE 13 JUMLAH/TAHUN KETERANGAN
( 2 mgg produksi)

Rp 71,000,000.00

Rp 28,800,000.00 Rp 14,400,000.00 Rp 345,600,000.00

Rp 4,800,000.00 Rp 2,400,000.00 Rp 57,600,000.00
Rp 4,320,000.00 Rp 2,160,000.00 Rp 51,840,000.00
Rp 1,972,800.00 Rp 986,400.00 Rp 23,673,600.00
Rp 3,792,000.00 Rp 1,896,000.00 Rp 45,504,000.00
Rp 43,684,800.00 Rp 21,842,400.00 Rp 524,217,600.00
Rp 502,375,200.00 Rp 524,217,600.00

316.80 158.40 3,801.60 masa produksi 12 bln

Rp 250,000.00 Rp 250,000.00 Rp 3,250,000.00
Rp 79,200,000.00 Rp 39,600,000.00 Rp 950,400,000.00
Rp 910,800,000.00 Rp 950,400,000.00

Rp 35,515,200.00 Rp 17,757,600.00 Rp 426,182,400.00

Rp 408,424,800.00 Rp 426,182,400.00
 ANALISA BIAYA PENYULINGAN ATSIRI (kondi

JENIS BAHAN : SIRIH KINANG (Piper betle)

CARA PENYULINGAN : Uap tidak langsung dg KOHOBASI
ASUMSI HARGA MINYAK/KG : Rp. 1,500,000.00
ASUMSI HARGA BAHAN/KG : Rp. 4,000.00
ASUMSI RENDEMEN : 1.00%

I BIAYA TETAP
1.1 Investasi alat Penyulingan kapasitas 50 kg : Rp 65,000,000.00
1.2 Instalasi pendukung alat : Rp 5,000,000.00
Jumlah = Rp 70,000,000.00
Bunga bank 2 th = 36% = Rp 25,200,000.00
Jumlah biaya tetap = 95,200,000.00
1.3 Asumsi usia alat 2 th
Biaya penyusutan/bln = Rp 3,966,666.67
1.4 Asumsi 24 hari kerja/bln
Biaya penyusutan/hari = Rp 165,277.78
1.5 Asumsi 2x suling per hari
Biaya 1x suling = Rp 82,638.89

II BIAYA TIDAK TETAP 1 kali suling 50 kg

2.1 Bahan baku / kg kering = Rp 4,000.00 x
2.2 Bahan bakar gas = Rp 75,000.00 x
2.3 Tenaga kerja = Rp 40,000.00 x
2.4 Penyusutan = Rp 82,638.89 x
2.5 Lain-lain 10% = Rp 277,500.00 x
JUMLAH BIAYA TETAP/ 1XSULING

III HASIL PRODUKSI

3.1 Asumsi rendemen = 1.00% x
3.2 Hasil produksi = 0.50 x
Selisih biaya 1x suling

IV PREDIKSI HASIL PRODUKSI ATSIRI

(asumsi 24 hari kerja dan 2 x suling /hari)
4.1 Hasil minyak per bulan = 48.00 x
4.2 Hasil per bulan = 48.00 x
4.3 Hasil per tahun = 12.00 x
V KEBUTUHAN BAHAN BAKU ( asumsi bahan baku kering dari 4x bahan baku basah)
5.1 Bahan baku kering/hari 2x suling = 2.00 x
5.2 Bahan baku basah/hari = 4 x
5.3 Bahan baku kering/bulan = 24.00 x
5.4 Bahan baku basah/bulan = 4.00 x
YULINGAN ATSIRI (kondisi 1)

KOHOBASI

50.00 kg = Rp 200,000.00
0.50 tbng = Rp 37,500.00
1.00 org = Rp 40,000.00
1.00 kali = Rp 82,638.89
0.10 org = Rp 27,750.00
AH BIAYA TETAP/ 1XSULING = Rp 387,888.89

50.00 kg = 0.50
1,500,000.00 per kg = Rp 750,000.00
Selisih biaya 1x suling = Rp 362,111.11
= 93.35%

0.50 = 24.00
362,111.11 = Rp. 17,381,333.33
17,381,333.33 = Rp. 208,576,000.00
han baku basah)
50.00 kg = (kg) 100.00
100.00 kg = (kg) 400.00
100.00 kg = (kg) 2,400.00
2,400.00 kg = (kg) 9,600.00
CASH FLOW ATSIRI SIRIH
BAHAN BAKU SENDIRI = Rp. 4000,-/Kg Kering
RENCANA PRODUKSI = 100 Kg / Hari
2 Kali suling/hari
24 Hari/bulan

No. JENIS AKTIVITAS/PEKERJAAN NILAI/SULING BIAYA /HARI

A. PENGELUARAN

I. BIAYA TETAP
1.1 INVESTASI & INSTAL ALAT Rp 95,200,000.00

II. BIAYA TIDAK TETAP

2.1 Bahan baku / kg kering Rp 200,000.00 Rp 400,000.00
2.2 Bahan bakar gas Rp 37,500.00 Rp 75,000.00
2.3 Tenaga kerja Rp 40,000.00 Rp 80,000.00
2.4 Penyusutan Rp 82,638.89 Rp 165,277.78
2.5 Lain-lain 10% Rp 27,750.00 Rp 55,500.00
JUMLAH PENGELUARAN/BULAN Rp 775,777.78
AKUMULATIF PENGELUARAN

B. PEMASUKAN

I. RENCANA HASIL PRODUKSI

1.1 Hasil produksi ( dalam kg) 0.50 1.00
1.2 Harga minyak/kg Rp 1,500,000.00 Rp 1,500,000.00
1.3 Nilai Produksi Rp 750,000.00 Rp 1,500,000.00

C. POSISI CASH OUT Vs CASH IN

I. SELISIH PER BULAN
II. AKUMULASI SELISIH
 BIAYA/BULAN BULAN KE 1 BULAN KE 2 BULAN KE 3
( 2 mgg produksi)

Rp 95,200,000.00

Rp 9,600,000.00 Rp 4,800,000.00 Rp 9,600,000.00 Rp 9,600,000.00

Rp 1,800,000.00 Rp 900,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 1,920,000.00 Rp 960,000.00 Rp 1,920,000.00 Rp 1,920,000.00
Rp 3,966,666.67 Rp 1,983,333.33 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,332,000.00 Rp 666,000.00 Rp 1,332,000.00 Rp 1,332,000.00
Rp 18,618,666.67 Rp 9,309,333.33 Rp 18,618,666.67 Rp 18,618,666.67
Rp 9,309,333.33 Rp 27,928,000.00 Rp 46,546,666.67

24.00 12.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 18,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 18,000,000.00 Rp 54,000,000.00 Rp 90,000,000.00

Rp 8,690,666.67 Rp 17,381,333.33 Rp 17,381,333.33

Rp 8,690,666.67 Rp 26,072,000.00 Rp 43,453,333.33
 BULAN KE 4 BULAN KE 5 BULAN KE 6 BULAN KE 7

Rp 9,600,000.00 Rp 9,600,000.00 Rp 9,600,000.00 Rp 9,600,000.00

Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 1,920,000.00 Rp 1,920,000.00 Rp 1,920,000.00 Rp 1,920,000.00
Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,332,000.00 Rp 1,332,000.00 Rp 1,332,000.00 Rp 1,332,000.00
Rp 18,618,666.67 Rp 18,618,666.67 Rp 18,618,666.67 Rp 18,618,666.67
Rp 65,165,333.33 Rp 83,784,000.00 Rp 102,402,666.67 Rp 121,021,333.33

24.00 24.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 126,000,000.00 Rp 162,000,000.00 Rp 198,000,000.00 Rp 234,000,000.00

Rp 17,381,333.33 Rp 17,381,333.33 Rp 17,381,333.33 Rp 17,381,333.33

Rp 60,834,666.67 Rp 78,216,000.00 Rp 95,597,333.33 Rp 112,978,666.67
 BULAN KE 8 BULAN KE 9 BULAN KE 10 BULAN KE 11

Rp 9,600,000.00 Rp 9,600,000.00 Rp 9,600,000.00 Rp 9,600,000.00

Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 1,920,000.00 Rp 1,920,000.00 Rp 1,920,000.00 Rp 1,920,000.00
Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,332,000.00 Rp 1,332,000.00 Rp 1,332,000.00 Rp 1,332,000.00
Rp 18,618,666.67 Rp 18,618,666.67 Rp 18,618,666.67 Rp 18,618,666.67
Rp 139,640,000.00 Rp 158,258,666.67 Rp 176,877,333.33 Rp 195,496,000.00

24.00 24.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 270,000,000.00 Rp 306,000,000.00 Rp 342,000,000.00 Rp 378,000,000.00

Rp 17,381,333.33 Rp 17,381,333.33 Rp 17,381,333.33 Rp 17,381,333.33

Rp 130,360,000.00 Rp 147,741,333.33 Rp 165,122,666.67 Rp 182,504,000.00
 BULAN KE 12 BULAN KE 13 JUMLAH/TAHUN KETERANGAN
( 2 mgg produksi)

Rp 95,200,000.00

Rp 9,600,000.00 Rp 4,800,000.00 Rp 115,200,000.00

Rp 1,800,000.00 Rp 900,000.00 Rp 21,600,000.00
Rp 1,920,000.00 Rp 960,000.00 Rp 23,040,000.00
Rp 3,966,666.67 Rp 1,983,333.33 Rp 47,600,000.00
Rp 1,332,000.00 Rp 666,000.00 Rp 15,984,000.00
Rp 18,618,666.67 Rp 9,309,333.33 Rp 223,424,000.00
Rp 214,114,666.67 Rp 223,424,000.00

24.00 12.00 288.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 19,500,000.00
Rp 36,000,000.00 Rp 18,000,000.00 Rp 432,000,000.00
Rp 414,000,000.00 Rp 432,000,000.00

Rp 17,381,333.33 Rp 8,690,666.67 Rp 208,576,000.00

Rp 199,885,333.33 Rp 208,576,000.00
 ANALISA BIAYA PENYULINGAN ATSIR
JENIS BAHAN : SIRIH KINANG (Piper betle)
CARA PENYULINGAN : Uap tidak langsung dg KOHOBASI
ASUMSI HARGA MINYAK/KG : Rp. 1,500,000.00
ASUMSI HARGA BAHAN/KG : Rp. 5,500.00
ASUMSI RENDEMEN : 1.00%

I BIAYA TETAP
1.1 Alat Penyulingan : Rp 65,000,000.00
1.2 Instalasi pendukung : Rp 5,000,000.00
Jumlah = Rp 70,000,000.00
Bunga bank 2 th = 36% = Rp 25,200,000.00
Jumlah biaya tetap = 95,200,000.00
1.3 Asumsi usia alat 2 th
Biaya penyusutan/bln = Rp 3,966,666.67
1.4 Asumsi 24 hari kerja/bln
Biaya penyusutan/hari = Rp 165,277.78
1.5 Asumsi 2x suling per hari
Biaya 1x suling = Rp 82,638.89

II BIAYA TIDAK TETAP 1 kali suling 50 kg

2.1 Bahan baku / kg kering = Rp 5,500.00 x
2.2 Bahan bakar gas = Rp 75,000.00 x
2.3 Tenaga kerja = Rp 40,000.00 x
2.4 Penyusutan = Rp 82,638.89 x
2.5 Lain-lain 10% = Rp 392,500.00 x
JUMLAH BIAYA TETAP/ 1XSULING

III HASIL PRODUKSI

3.1 Asumsi rendemen = 1.00% x
3.2 Hasil produksi = 0.50 x
Selisih biaya 1x suling

IV PREDIKSI HASIL PRODUKSI ATSIRI

(asumsi 24 hari kerja dan 2 x suling /hari)
4.1 Hasil minyak per bulan = 48.00 x
4.2 Hasil per bulan = 48.00 x
4.3 Hasil per tahun = 12.00 x
V KEBUTUHAN BAHAN BAKU ( asumsi bahan baku kering dari 4x bahan baku basah)
5.1 Bahan baku kering/hari 2x suling = 2.00 x
5.2 Bahan baku basah/hari = 4 x
5.3 Bahan baku kering/bulan = 24.00 x
5.4 Bahan baku basah/bulan = 4.00 x
A PENYULINGAN ATSIRI

KOHOBASI

50.00 kg = Rp 275,000.00
0.50 tbng = Rp 37,500.00
2.00 org = Rp 80,000.00
1.00 kali = Rp 82,638.89
0.10 org = Rp 39,250.00
AH BIAYA TETAP/ 1XSULING = Rp 514,388.89

50.00 kg = 0.50
1,500,000.00 per kg = Rp 750,000.00
Selisih biaya 1x suling = Rp 235,611.11
= 45.80%

0.50 = 24.00
235,611.11 = Rp. 11,309,333.33
11,309,333.33 = Rp. 135,712,000.00
4x bahan baku basah)
50.00 kg = (kg) 100.00
100.00 kg = (kg) 400.00
100.00 kg = (kg) 2,400.00
2,400.00 kg = (kg) 9,600.00
CASH FLOW ATSIRI SIRIH
BAHAN BAKU BELI = Rp. 5.500,-/Kg Kering
RENCANA PRODUKSI = 100 Kg / Hari
2 Kali suling/hari
24 Hari/bulan

No. JENIS AKTIVITAS/PEKERJAAN NILAI/SULING BIAYA /HARI

A. PENGELUARAN

I. BIAYA TETAP
1.1 INVESTASI & INSTAL ALAT Rp 95,200,000.00

II. BIAYA TIDAK TETAP

2.1 Bahan baku / kg kering Rp 275,000.00 Rp 550,000.00
2.2 Bahan bakar gas Rp 37,500.00 Rp 75,000.00
2.3 Tenaga kerja Rp 80,000.00 Rp 160,000.00
2.4 Penyusutan Rp 82,638.89 Rp 165,277.78
2.5 Lain-lain 10% Rp 39,250.00 Rp 78,500.00
JUMLAH PENGELUARAN/BULAN Rp 1,028,777.78
AKUMULATIF PENGELUARAN

B. PEMASUKAN

I. RENCANA HASIL PRODUKSI

1.1 Hasil produksi ( dalam kg) 0.50 1.00
1.2 Harga minyak/kg Rp 1,500,000.00 Rp 1,500,000.00
1.3 NILAI PRODUKSI Rp 750,000.00 Rp 1,500,000.00
AKUMULATIF NILAI PRODUKSI

C. POSISI CASH OUT Vs CASH IN

I. SELISIH PER BULAN
II. AKUMULASI SELISIH
 BIAYA/BULAN BULAN KE 1 BULAN KE 2 BULAN KE 3
( 2 mgg produksi)

Rp 95,200,000.00

Rp 13,200,000.00 Rp 6,600,000.00 Rp 13,200,000.00 Rp 13,200,000.00

Rp 1,800,000.00 Rp 900,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 3,840,000.00 Rp 1,920,000.00 Rp 3,840,000.00 Rp 3,840,000.00
Rp 3,966,666.67 Rp 1,983,333.33 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,884,000.00 Rp 942,000.00 Rp 1,884,000.00 Rp 1,884,000.00
Rp 24,690,666.67 Rp 12,345,333.33 Rp 24,690,666.67 Rp 24,690,666.67
Rp 12,345,333.33 Rp 37,036,000.00 Rp 61,726,666.67

24.00 12.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 18,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 18,000,000.00 Rp 54,000,000.00 Rp 90,000,000.00

Rp 5,654,666.67 Rp 11,309,333.33 Rp 11,309,333.33

Rp 5,654,666.67 Rp 16,964,000.00 Rp 28,273,333.33
 BULAN KE 4 BULAN KE 5 BULAN KE 6 BULAN KE 7

Rp 13,200,000.00 Rp 13,200,000.00 Rp 13,200,000.00 Rp 13,200,000.00

Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 3,840,000.00 Rp 3,840,000.00 Rp 3,840,000.00 Rp 3,840,000.00
Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,884,000.00 Rp 1,884,000.00 Rp 1,884,000.00 Rp 1,884,000.00
Rp 24,690,666.67 Rp 24,690,666.67 Rp 24,690,666.67 Rp 24,690,666.67
Rp 86,417,333.33 Rp 111,108,000.00 Rp 135,798,666.67 Rp 160,489,333.33

24.00 24.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 126,000,000.00 Rp 162,000,000.00 Rp 198,000,000.00 Rp 234,000,000.00

Rp 11,309,333.33 Rp 11,309,333.33 Rp 11,309,333.33 Rp 11,309,333.33

Rp 39,582,666.67 Rp 50,892,000.00 Rp 62,201,333.33 Rp 73,510,666.67
 BULAN KE 8 BULAN KE 9 BULAN KE 10 BULAN KE 11

Rp 13,200,000.00 Rp 13,200,000.00 Rp 13,200,000.00 Rp 13,200,000.00

Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00 Rp 1,800,000.00
Rp 3,840,000.00 Rp 3,840,000.00 Rp 3,840,000.00 Rp 3,840,000.00
Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67 Rp 3,966,666.67
Rp 1,884,000.00 Rp 1,884,000.00 Rp 1,884,000.00 Rp 1,884,000.00
Rp 24,690,666.67 Rp 24,690,666.67 Rp 24,690,666.67 Rp 24,690,666.67
Rp 185,180,000.00 Rp 209,870,666.67 Rp 234,561,333.33 Rp 259,252,000.00

24.00 24.00 24.00 24.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00 Rp 36,000,000.00
Rp 270,000,000.00 Rp 306,000,000.00 Rp 342,000,000.00 Rp 378,000,000.00

Rp 11,309,333.33 Rp 11,309,333.33 Rp 11,309,333.33 Rp 11,309,333.33

Rp 84,820,000.00 Rp 96,129,333.33 Rp 107,438,666.67 Rp 118,748,000.00
 BULAN KE 12 BULAN KE 13 JUMLAH/TAHUN KETERANGAN
( 2 mgg produksi)

Rp 95,200,000.00

Rp 13,200,000.00 Rp 6,600,000.00 Rp 158,400,000.00

Rp 1,800,000.00 Rp 900,000.00 Rp 21,600,000.00
Rp 3,840,000.00 Rp 1,920,000.00 Rp 46,080,000.00
Rp 3,966,666.67 Rp 1,983,333.33 Rp 47,600,000.00
Rp 1,884,000.00 Rp 942,000.00 Rp 22,608,000.00
Rp 24,690,666.67 Rp 12,345,333.33 Rp 296,288,000.00
Rp 283,942,666.67 Rp 296,288,000.00

24.00 12.00 288.00

Rp 1,500,000.00 Rp 1,500,000.00 Rp 19,500,000.00
Rp 36,000,000.00 Rp 18,000,000.00 Rp 432,000,000.00
Rp 414,000,000.00 Rp 432,000,000.00

Rp 11,309,333.33 Rp 5,654,666.67 Rp 135,712,000.00

Rp 130,057,333.33 Rp 135,712,000.00