KUISIONER PENELITIAN MI JAGUNG Pengrajin Mi

L A M P I R A N 17

Lampiran 1. Kuisioner Penelitian KUISIONER PENELITIAN MI JAGUNG Pengrajin Mi I. IDENTITAS RESPONDEN No. Pertanyaan Jawaban 1 Nama 2 Usia tahun 3 Jenis Kelamin (1) Laki-laki (2) Perempuan 4 Pendidikan terakhir (1) SD/Sederajat (2) SMP/Sederajat (3) SMA/Sederajat (4) Diploma I, II, III (5) Strata I (6) Strata II (7) Strata III (8) 5 Pengalaman usaha mi mentah 6 Pelatihan/seminar tentang mi yang pernah diikuti 7 Usaha mi mentah menjadi pekerjaan utama 8 Alasan memilih melakukan usaha mi mentah (1) 1 tahun (2) 2 tahun (3) 3 tahun (4) 4 tahun (5) 5 tahun (6) > 6 tahun 9 Usaha mi mentah (1) Utama (2) Sampingan (1) Tidak pernah (2) Sanitasi dan kebersihan produksi (3) Seminar UKM (4) Pelatihan pembuatan mi jagung (5) (1) Ya (2) Tidak, maka pekerjaan utama : (1) Kemudahan produksi (2) Keuntungan yang lebih besar (3) 18

II. INVESTASI 2.1. Modal Awal No. Pertanyaan Jawaban 1 Modal awal Rp. 2 Sumber kepemilikan modal (1) Pribadi (2) Pinjaman (3) Kerjasama (4) Lainnya, yaitu 3 Sumber pinjaman (1) Bank (2) Koperasi (3) Lainnya, yaitu 4 Bunga pinjaman % per tahun 5 Luas lahan yang digunakan m x m 6 Status kepemilikan lahan (1) Milik sendiri (2) Sewa (3) Lainnya, yaitu 7 Besarnya biaya sewa lahan Rp. 2.2. Bangunan untuk Produksi Mi No. Ruang Umur Produktif (tahun) 1 Proses produksi mi Biaya Pembuatan (Rp) Luas (m 2 ) Kapasitas (sak) Biaya Perbaikan (Rp) 2.3. Peralatan No. Peralatan Mesin adonan varimixer Mesin sheeting Mesin steaming box Mesin grinder Meja handling Timbangan Drum Bak besar Baskom sedang Toples sedang Gentong besar Sendok tepung Gayung Umur Ekonomis Jumlah Harga Satuan (Rp) Nilai (Rp) 19

Strap besi Bangku kecil Pisau Ember Pengaduk kayu Tripleks kayu Motor Tas motor Perizinan Celemek Sapu Serokan Tempat sampah III. PENGELUARAN 3.1. Biaya Variabel No. Variabel Jumlah Harga Satuan (Rp) Nilai (Rp) 1 Tepung terigu 2 Tepung jagung 3 Garam 4 Air 5 Benzoat 6 Soda As 7 Guar gum 8 Sagu 9 Plastik Total biaya variabel 3.2. Biaya Tetap No. Variabel Jumlah Harga Satuan (Rp) Nilai (Rp) 1 Upah tenaga kerja 3 Insentif tenaga kerja (Co: THR) 4 Biaya transportasi 5 Listrik 6 Air 7 Telepon Total biaya tetap 11

IV. PENERIMAAN No. Variabel Jumlah Harga Satuan (Rp) Nilai (Rp) 1 Mi mentah 2 Pangsit basah 3 Pangsit kering 4 Jasa penggilingan pangsit Total penerimaan 111

Lampiran 2. Penyusutan dan Nilai Sisa Usaha Mi Mentah Terigu Bapak Sukimin No. Uraian 1 Aset Investasi 2 Umur Nilai Beli (Rp) Penyusutan per Tahun Akumulasi Penyusutan Nilai Sisa Lahan - 177.. 177.. Gedung 1 87.12. 8.712. 87.12. Mesin adonan 15 Kg 1 7.5. 75. 7.5. Mesin adonan 25 Kg 1 11.. 1.1. 11.. Mesin sheeting 1 2.. 2.. 2.. Lumpang dan alu 1 2. 2. 2. Bangku kecil kayu 1 1. 1. 1. Tabung gas 1 12. 12. 12. Meja besar 1 7. 7. 7. Aset Reinvestasi Timbangan Digital 7 8. 114.285 342.857 457.142 Timbangan 2 kg 3 75. 25. 25. 5. Timbangan 6 kg 3 35. 116.666 116.666 233.333 Baskom sedang 2 3. 15. 3. Baskom besar 2 5. 25. 5. Ember 2 25. 12.5 25. Toples besar 5 5. 1. 5. Gentong besar 5 1. 2. 1. Centong sagu 5 25. 5. 25. Pisau 5 25. 5. 25. Strap besi 5 1. 2. 1. Bangku kecil plastik 2 2. 1. 2. Sapu 2 15. 7.5 15. Serokan 2 15. 7.5 15. Celemek 5 15. 3. 15. Gerobak 5 3.. 6. 3.. Kepala kompor gas 2 125. 62.5 125. Regulator 2 85. 42.5 85. Selang 2 75. 37.5 75. Dandang 5 3. 6. 3. Sendok 5 2. 4. 2. Garpu 5 2. 4. 2. Sumpit 5 1. 2. 1. 112

Dandang kecil 5 4. 8. 4. Mangkok mi 5 45. 9. 45. Tempat sendok 5 7.5 1.5 7.5 Mangkok sambal 5 5. 1. 5. Serokan mi 5 3. 6. 3. Sendok sayur 5 15. 3. 15. Motor 7 1.. 1.428.571 4.285.714 11.428.571 Tas motor 3 25. 83.333 83.333 333.333 Total Nilai Sisa 15.45.357 189.52.38 Sumber: UKM Mi Mentah Bapak Sukimin (211) Lampiran 3. Tabel Biaya Investasi Usaha Mi Mentah Terigu dan Mi Mentah Jagung 3 Persen No. Harga Peralatan Umur Satuan Jumlah satuan (Rp) Nilai (Rp) 1 Lahan - m 2 125 1.416. 177.. 2 Gedung 1 m 2 9 968. 87.12. 3 Gerobak 5 Unit 35 3.. 15.. 4 Mesin Adonan 25 kg 1 Unit 1 11.. 11.. 5 Mesin Adonan 15 kg 1 Unit 1 7.5. 7.5. 6 Mesin Sheeting 1 Unit 1 2.. 2.. 7 Meja besar 1 Unit 1 7. 7. 8 Timbangan Digital 7 Unit 1 8. 8. 9 Timbangan 2 kg 3 Unit 1 75. 75. 1 Timbangan 6 kg 3 Unit 1 35. 35. 11 Baskom sedang 2 Unit 3 3. 6. 12 Baskom besar 2 Unit 1 5. 4. 13 Ember 2 Unit 3 25. 36. 14 Lumpang dan alu 1 Unit 1 2. 2. 15 Toples besar 5 Unit 3 3. 9. 16 Gentong besar 5 Unit 1 1. 75. 17 Centong sagu 5 Unit 1 25. 25. 18 Pisau 5 Unit 7 25. 175. 19 Strap besi 5 Unit 1 1. 1. 2 Bangku kecil kayu 1 Unit 2 1. 2. 21 Bangku kecil 2 Unit 2 2. 3. 113

plastik 22 Sapu 2 Unit 1 15. 12. 23 Serokan 2 Unit 1 15. 15. 24 Celemek 5 Unit 5 15. 75. 25 Tabung gas 1 Unit 35 12. 4.2. 26 Kepala kompor gas 2 Unit 35 125. 4.375. 27 Regulator 2 Unit 35 85. 2.975. 28 Selang 2 Unit 35 75. 2.625. 29 Dandang 5 Unit 35 3. 1.5. 3 Sendok 5 Lusin 35 2. 7. 31 Garpu 5 Lusin 35 2. 7. 32 Sumpit 5 1 pasang 35 1. 35. 33 Dandang kecil 5 Unit 35 4. 1.4. 34 Mangkok mi 5 Lusin 35 45. 1.575. 35 Tempat sendok 5 Unit 35 7.5 262.5 36 Mangkok sambal 5 Unit 35 5. 175. 37 Serokan mi 5 Unit 35 3. 1.5. 38 Sendok sayur 5 Unit 35 15. 525. 39 Motor 7 Unit 2 1.. 2.. 4 Tas motor 3 Unit 2 25. 5. Total Biaya Investasi 463.377.5 Sumber: UKM Mi Mentah Bapak Sukimin (211) 114

Lampiran 4. Cashflow Usaha Mi Mentah Terigu Tahun Ke- Uraian 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Mi mentah 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, Pangsit basah 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, Pangsit 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, Jasa penggilingan pangsit 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, Total nilai penjualan 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,52,38.95 Total Manfaat (Inflow) 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,92,381 OUTFLOW 1. Biaya Investasi Lahan 177,, Gedung 87,12, Gerobak 15,, 15,, Mesin Adonan 25 Kg 11,, Mesin Adonan 15 Kg 7,5, Mesin Sheeting 2,, Meja besar 1,4, Timbangan Digital 8, 8, Timbangan 2 Kg 75, 75, 75, 75, Timbangan 6 Kg 35, 35, 35, 35, Baskom sedang 9, 9, 9, 9, 9, Baskom besar 5, 5, 5, 5, 5, Ember 75, 75, 75, 75, 75, Lumpang dan alu 2, Toples besar 15, 15, Gentong besar 1, 1, Centong sagu 25, 25, Pisau 175, 175, Strap besi 1, 1, 115

Bangku kecil kayu 2, Bangku kecil plastik 4, 4, 4, 4, 4, Sapu 15, 15, 15, 15, 15, Serokan 15, 15, 15, 15, 15, Celemek 75, 75, Tabung gas 4,2, Kepala kompor gas 4,375, 4,375, 4,375, 4,375, 4,375, Regulator 2,975, 2,975, 2,975, 2,975, 2,975, Selang 2,625, 2,625, 2,625, 2,625, 2,625, Dandang 1,5, 1,5, Sendok 7, 7, Garpu 7, 7, Sumpit 35, 35, Dandang kecil 1,4, 1,4, Mangkok mi 1,575, 1,575, Tempat sendok 262,5 262,5 Mangkok sambal 175, 175, Serokan mi 1,5, 1,5, Sendok sayur 525, 525, Motor 2,, 2,, Tas motor 5, 5, 5, 5, Total Biaya Investasi 463,377,5-1,26, 925, 27,497,5 15,535, 11,185, 2,8, 1,26, 925, 2. Biaya Operasional a. Biaya Tetap Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Gaji pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR mitra usaha 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 b. Biaya Variabel 116

Listrik 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, Air 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai tambahan 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, Tepung terigu 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, Sagu 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Garam 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, Soda As 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, STTP 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Potasium Karbonat 84, 84, 84, 84, 84, 84, 84, 84, 84, 84, Tartrazin 48, 48, 48, 48, 48, 48, 48, 48, 48, 48, Bumbu pangsit 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 2x35 385, 385, 385, 385, 385, 385, 385, 385, 385, 385, Plastik 28x5 496, 496, 496, 496, 496, 496, 496, 496, 496, 496, Plastik 4x6 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, Spidol Marker 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, Tinta spidol marker 2, 2, 2, 2, 2, 2, 2, 2, 2, 2, Bensin transportasi 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, Total biaya variabel 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 Total biaya Operasional 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 Total biaya (Outflow) 819,71,12 355,693,62 365,953,62 356,618,62 383,191,12 461,228,62 366,878,62 376,493,62 365,953,62 356,618,62 Manfaat Bersih sebelum Pajak (273,671,12) 189,76,38 179,446,38 188,781,38 162,28,88 84,171,38 178,521,38 168,96,38 179,446,38 378,283,761 Pajak 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 Manfaat Bersih setelah Pajak (32,73,876) 143,33,624 133,43,624 142,378,624 115,86,124 37,768,624 132,118,624 122,53,624 133,43,624 331,881,5 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (297,826,254.5) 124,74,54.79 17,184,582.46 16,732,282.44 8,778,46.71 24,513,632.6 79,79,888.43 68,841,598.57 69,567,889.34 161,476,715.87 Jumlah PV positif (+) 822,96,537.21 Jumlah PV negatif (-) (297,826,254.5) NET B/C 2.76 NPV 525,134,282.71 IRR 39.6% PBP 4.39 4 Tahun 4 bulan 117

Lampiran 5. Switching Value Usaha Mi Mentah Terigu - Peningkatan Harga Tepung Terigu sebesar 27,725 Persen Tahun Ke- Uraian 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Total nilai penjualan 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,52,38.95 Total Manfaat (Inflow) 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,92,381 OUTFLOW 1. Biaya Investasi Total Biaya Investasi 463,377,5-1,26, 925, 27,497,5 15,535, 11,185, 2,8, 1,26, 925, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Total biaya variabel 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 42,846,645 Total biaya Operasional 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 432,89,858 Total biaya (Outflow) 895,467,358 432,89,858 442,349,858 433,14,858 459,587,358 537,624,858 443,274,858 452,889,858 442,349,858 433,14,858 Manfaat Bersih sebelum Pajak (35,67,358) 113,31,143 13,5,143 112,385,143 85,812,643 7,775,143 12,125,143 92,51,143 13,5,143 31,887,523 Pajak 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 Manfaat Bersih setelah Pajak (396,47,113) 66,97,387 56,647,387 65,982,387 39,49,887 (38,627,613) 55,722,387 46,17,387 56,647,387 255,484,768 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (368,912,359.93) 57,929,472. 45,637,19.88 49,462,837.4 27,489,633.7 (25,71,157.25) 33,652,626.73 25,91,34.54 29,62,653.8 124,36,123.57 Jumlah PV positif (+) 368,937,63.74 Jumlah PV negatif (-) (368,912,359.93) NET B/C 1.1 NPV 25,243.81 IRR 7.47% 118

Lampiran 6. Switching Value Usaha Mi Mentah Terigu - Penurunan Penjualan sebesar 16,536 Persen INFLOW Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 Total nilai penjualan 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 2. Nilai Sisa 189,52,38.95 Total Manfaat (Inflow) 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 469,3,68 658,56,61 OUTFLOW 1. Biaya Investasi Total Biaya Investasi 463,377,5-1,26, 925, 27,497,5 15,535, 11,185, 2,8, 1,26, 925, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Total biaya variabel 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 332,884,5 Total biaya Operasional 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 355,693,62 Total biaya (Outflow) 819,71,12 355,693,62 365,953,62 356,618,62 383,191,12 461,228,62 366,878,62 376,493,62 365,953,62 356,618,62 Manfaat Bersih sebelum Pajak (35,67,44) 113,31,6 13,5,6 112,385,6 85,812,56 7,775,6 12,125,6 92,51,6 13,5,6 31,887,441 Pajak 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 46,42,755.71 Manfaat Bersih setelah Pajak (396,47,196) 66,97,34 56,647,34 65,982,34 39,49,84 (38,627,696) 55,722,34 46,17,34 56,647,34 255,484,685 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (368,912,436.69) 57,929,4.57 45,637,43.41 49,462,775.56 27,489,575.52 (25,71,21.79) 33,652,576.9 25,91,258.18 29,62,61.66 124,36,83.43 Jumlah PV positif (+) 368,937,113.44 Jumlah PV negatif (-) (368,912,436.69) NET B/C 1.1 NPV 24,676.75 IRR 7.47% 119

Lampiran 7. Laba Rugi Usaha Pembuatan Mi Mentah Terigu Tahun Komponen 1 2 3 4 5 6 7 8 9 1 PENERIMAAN 1. Pendapatan Mi mentah 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 2. Pendapatan Pangsit basah 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 3. Pendapatan Pangsit 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 4. Pendapatan Jasa penggilingan pangsit 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, TOTAL PENERIMAAN 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, BIAYA VARIABEL Tepung terigu 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, Sagu 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, 275,55, Garam 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Soda As 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, STTP 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, Potasium Karbonat 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Tartrazin 84, 84, 84, 84, 84, 84, 84, 84, 84, 84, Bumbu pangsit 48, 48, 48, 48, 48, 48, 48, 48, 48, 48, Plastik 2x35 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 28x5 385, 385, 385, 385, 385, 385, 385, 385, 385, 385, Plastik 4x6 496, 496, 496, 496, 496, 496, 496, 496, 496, 496, Spidol Marker 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, Tinta spidol marker 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, Bensin transportasi 2, 2, 2, 2, 2, 2, 2, 2, 2, 2, TOTAL BIAYA VARIABEL 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 321,574,5 LABA KOTOR 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 223,825,5 BIAYA TETAP Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Gaji pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 12

THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR mitra usaha 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, TOTAL BIAYA TETAP 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Biaya Penyusutan 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 15,45,357 LABA BERSIH SEBELUM PAJAK 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 185,611,23 PAJAK 25% 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 46,42,756 LABA BERSIH 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 139,28,267 121

Lampiran 8. Penyusutan dan Nilai Sisa Usaha Mi Jagung 3 Persen Bapak Sukimin No. Uraian 1 Aset Investasi Umur Nilai Beli (Rp) Penyusutan per Tahun Akumulasi Penyusutan Nilai Sisa Lahan - 177.. - - 177.. Gedung 1 87.12. 8.712. 87.12. Mesin dough mixer 15 Kg 1 7.5. 75. 7.5. Mesin dough mixer 25 Kg 1 11.. 1.1. 11.. Mesin sheeting 1 2.. 2.. 2.. Lumpang dan alu 1 2. 2. 2. Bangku kecil kayu 1 1. 1. 1. Tabung gas 1 12. 12. 12. Meja besar 1 7. 7. 7. 2 Aset Reinvestasi. Gerobak 5 3. 6. 3.. Timbangan Digital 7 8. 114.285 342.857 457.142 Timbangan 6 Kg 3 35. 116.666 116.666 233.333 Baskom sedang 2 3. 15. 3. Baskom besar 2 5. 25. 5. Ember 2 25. 12.5 25. Toples besar 5 5. 1. 5. Gentong besar 5 1. 2. 1. Centong sagu 5 25. 5. 25. Pisau 5 25. 5. 25. Strap besi 5 1. 2. 1. Bangku kecil plastik 2 2. 1. 2. Sapu 2 15. 7.5 15. Serokan 2 15. 7.5 15. Celemek 5 15. 3. 15. Kepala kompor gas 2 125. 62.5 125. Regulator 2 85. 42.5 85. Selang 2 75. 37.5 75. Dandang 5 3. 6. 3. Sendok 5 2. 4. 2. Garpu 5 2. 4. 2. Sumpit 5 1. 2. 1. Dandang kecil 5 4. 8. 4. 122

Mangkok mi 5 45. 9. 45. Tempat sendok 5 7.5 1.5 7.5 Mangkok sambal 5 5. 1. 5. Serokan mi 5 3. 6. 3. Sendok sayur 5 15. 3. 15. Motor 7 1.. 1.428.571 4.285.714 11.428.571 Tas motor 3 25. 83.333 83.333 333.333 Total Nilai Sisa 15.38.357 189.452.38 Sumber: UKM Mi Mentah Bapak Sukimin (211) 123

Lampiran 9. Cashflow Usaha Mi Mentah Jagung 3 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Mi mentah 231,, 323,4, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, Pangsit basah 16,5, 23,1, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, Pangsit 19,8, 27,72, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, Jasa penggilingan pangsit 5,4, 7,56, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, Total nilai penjualan 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,852,381 OUTFLOW 1. Biaya Investasi Lahan 177,, Gedung 87,12, Gerobak 15,, 15,, Mesin dough mixer 25 Kg 11,, Mesin dough mixer 15 Kg 7,5, Mesin sheeting 2,, Meja besar 1,4, Timbangan Digital 8, 8, Timbangan 6 Kg 35, 35, 35, 35, Baskom sedang 9, 9, 9, 9, 9, Baskom besar 5, 5, 5, 5, 5, Ember 75, 75, 75, 75, 75, Lumpang dan alu 2, 124

Toples besar 15, 15, Gentong besar 1, 1, Centong sagu 25, 25, Pisau 175, 175, Strap besi 1, 1, Bangku kecil kayu 2, Bangku kecil plastik 4, 4, 4, 4, 4, Sapu 15, 15, 15, 15, 15, Serokan 15, 15, 15, 15, 15, Celemek 75, 75, Tabung gas 4,2, Kepala kompor gas 4,375, 4,375, 4,375, 4,375, 4,375, Regulator 2,975, 2,975, 2,975, 2,975, 2,975, Selang 2,625, 2,625, 2,625, 2,625, 2,625, Dandang 1,5, 1,5, Sendok 7, 7, Garpu 7, 7, Sumpit 35, 35, Dandang kecil 1,4, 1,4, Mangkok mi 1,575, 1,575, Tempat sendok 262,5 262,5 Mangkok sambal 175, 175, Serokan mi 1,5, 1,5, Sendok sayur 525, 525, Motor 2,, 2,, Tas motor 5, 5, 5, 5, Total Biaya Investasi 463,32,5-1,26, 85, 1,26, 122,772,5 11,11, 2,8, 1,26, 85, 2. Biaya Operasional 125

126 a. Biaya Tetap Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR pelanggan tetap 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 b. Biaya Variabel Listrik 1,62, 2,268, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, Air 1,2, 1,428, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai tambahan 2,, 2,8, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, Tepung terigu 96,442,5 135,19,5 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, Tepung jagung 3,937,5 43,312,5 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, Sagu 9,, 12,6, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Garam 782, 1,94,8 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, Soda As 56, 784, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, STTP 55, 77, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Potasium Karbonat 42, 588, 84, 84, 84, 84, 84, 84, 84, 84, Guargum 1,863, 2,68,2 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, Tartrazin 24, 336, 48, 48, 48, 48, 48, 48, 48, 48, Bumbu pangsit 8,793,75 12,311,25 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 2x35 192,5 269,5 385, 385, 385, 385, 385, 385, 385, 385, Plastik 28x5 248, 347,2 496, 496, 496, 496, 496, 496, 496, 496, Plastik 4x6 2, 28, 4, 4, 4, 4, 4, 4, 4, 4, Spidol Marker 16, 22,4 32, 32, 32, 32, 32, 32, 32, 32,

Tinta spidol marker 1, 14, 2, 2, 2, 2, 2, 2, 2, 2, Bensin transportasi 3,15, 4,221, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, Total biaya variabel 157,91,25 221,74,35 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 Total biaya Operasional 18,719,37 243,883,47 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 Total Biaya (Outflow) 644,21,87 243,883,47 348,889,62 339,479,62 348,889,62 461,42,12 349,739,62 359,429,62 348,889,62 339,479,62 Manfaat Bersih sebelum pajak (371,321,87) 137,896,53 196,51,38 25,92,38 196,51,38 83,997,88 195,66,38 185,97,38 196,51,38 395,372,761 47,847,55.7 1 47,847,55.7 1 47,847,55.7 1 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 Pajak 19,15,68.21 3,629,43.21 Manfaat Bersih setelah Pajak (39,471,938) 17,267,487 148,662,874 158,72,874 148,662,874 36,15,374 147,812,874 138,122,874 148,662,874 347,525,255 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (363,331,14. 92,873,883.9 119,767,994. 118,497,272. 13,697,21. 23,463,311.42 89,269,174.76 77,618,923.69 77,735,122.16 169,88,426.3 69) 85 67 17 Jumlah PV positif (+) 872,11,13.9 3 Jumlah PV negatif (-) (363,331,14. 69) NET B/C 2.4 NPV 58,68,26.2 4 IRR 32% PBP 3.63 3 tahun 7 bulan 127

Lampiran 1. Switching Value Usaha Mi Mentah Jagung 3 Persen - Peningkatan Harga Tepung Terigu sebesar 42,891 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Total nilai penjualan 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,852,381 OUTFLOW 1. Biaya Investasi Total Biaya Investasi 463,32,5-1,26, 85, 1,26, 122,772,5 11,11, 2,8, 1,26, 85, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 b. Biaya Variabel Total biaya variabel 199,275,43 278,985,564 398,55,85 398,55,85 398,55,85 398,55,85 398,55,85 398,55,85 398,55,85 398,55,85 Total biaya Operasional 222,84,523 31,794,684 421,359,925 421,359,925 421,359,925 421,359,925 421,359,925 421,359,925 421,359,925 421,359,925 Total Biaya (Outflow) 685,387,23 31,794,684 431,619,925 422,29,925 431,619,925 544,132,425 432,469,925 442,159,925 431,619,925 422,29,925 Manfaat Bersih sebelum pajak (412,687,23) 79,985,316 113,78,75 123,19,75 113,78,75 1,267,575 112,93,75 13,24,75 113,78,75 312,642,456 Pajak 19,15,68.21 3,629,43.21 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 Manfaat Bersih setelah Pajak (431,837,91) 49,356,273 65,932,569 75,342,569 65,932,569 (46,579,931) 65,82,569 55,392,569 65,932,569 264,794,95 DF (6.58%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value 41,821,57.87) 42,733,44.57 53,117,576.36 56,479,576.12 45,99,36.38 (3,232,589.57) 39,35,556.8 31,128,164.71 34,475,832.15 128,835,993.5 Jumlah PV positif (+) 41,833,585.86 Jumlah PV negatif (-) (41,821,57.87) NET B/C 1. NPV 12,528. IRR 7.47% 128

Lampiran 11. Switching Value Usaha Mi Mentah Jagung 3 Persen - Penurunan Penjualan sebesar 17,97 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Total nilai penjualan 231,334,83 323,868,762 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 231,334,83 323,868,762 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 462,669,66 652,122,41 OUTFLOW 1. Biaya Investasi Total Biaya Investasi 463,32,5-1,26, 85, 1,26, 122,772,5 11,11, 2,8, 1,26, 85, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Total biaya variabel 157,91,25 221,74,35 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 Total biaya Operasional 18,719,37 243,883,47 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 338,629,62 Total Biaya (Outflow) 644,21,87 243,883,47 348,889,62 339,479,62 348,889,62 461,42,12 349,739,62 359,429,62 348,889,62 339,479,62 Manfaat Bersih sebelum pajak (412,687,4) 79,985,292 113,78,4 123,19,4 113,78,4 1,267,54 112,93,4 13,24,4 113,78,4 312,642,421 Pajak 19,15,68.21 3,629,43.21 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 47,847,55.71 Manfaat Bersih setelah Pajak (431,837,18) 49,356,249 65,932,534 75,342,534 65,932,534 (46,579,966) 65,82,534 55,392,534 65,932,534 264,794,915 DF (6.58%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (41,821,73.99) 42,733,419.57 53,117,548.44 56,479,55.14 45,99,12.21 (3,232,612.6) 39,35,535.16 31,128,145.24 34,475,814.3 128,835,976.2 Jumlah PV positif (+) 41,833,388.94 Jumlah PV negatif (-) (41,821,73.99) NET B/C 1. NPV 12,314.95 IRR 7.47% 129

Lampiran 12. Laba Rugi Usaha Pembuatan Mi Mentah Jagung 3 Persen PENERIMAAN Komponen 1. Pendapatan Mi mentah Tahun 1 2 3 4 5 6 7 8 9 1 231,, 323,4, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 2. Pendapatan Pangsit basah 16,5, 23,1, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 3. Pendapatan Pangsit 19,8, 27,72, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 4. Pendapatan Jasa penggilingan pangsit 5,4, 7,56, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, TOTAL PENERIMAAN BIAYA VARIABEL 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, Listrik 1,62, 2,268, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, Air 1,2, 1,428, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai tambahan 2,, 2,8, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 135,19,5 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, 192,885, 96,442,5 Tepung terigu Tepung jagung 3,937,5 43,312,5 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, 61,875, Sagu 9,, 12,6, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Garam 782, 1,94,8 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, Soda As 56, 784, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, STTP 55, 77, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Potasium Karbonat 42, 588, 84, 84, 84, 84, 84, 84, 84, 84, Guargum 1,863, 2,68,2 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, 3,726, Tartrazin 24, 336, 48, 48, 48, 48, 48, 48, 48, 48, Bumbu pangsit 8,793,75 12,311,25 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 2x35 192,5 269,5 385, 385, 385, 385, 385, 385, 385, 385, Plastik 28x5 248, 347,2 496, 496, 496, 496, 496, 496, 496, 496, Plastik 4x6 2, 28, 4, 4, 4, 4, 4, 4, 4, 4, 13

Spidol Marker 16, 22,4 32, 32, 32, 32, 32, 32, 32, 32, Tinta spidol marker 1, 14, 2, 2, 2, 2, 2, 2, 2, 2, Bensin transportasi 3,15, 4,221, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, TOTAL BIAYA VARIABEL 157,91,25 221,74,35 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 315,82,5 LABA KOTOR 114,789,75 16,75,65 229,579,5 229,579,5 229,579,5 229,579,5 229,579,5 229,579,5 229,579,5 229,579,5 BIAYA TETAP Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR pelanggan tetap 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, TOTAL BIAYA TETAP 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Biaya Penyusutan 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 15,38,357 122,516,17 191,39,2 191,39,2 191,39,2 191,39,2 191,39,2 191,39,2 191,39,2 191,39,2 76,6,273 LABA BERSIH SEBELUM PAJAK 3 3 3 3 3 3 3 3 3 PAJAK 25% 19,15,68 3,629,43 47,847,56 47,847,56 47,847,56 47,847,56 47,847,56 47,847,56 47,847,56 47,847,56 LABA BERSIH 57,45,25 91,887,13 143,542,51 7 143,542,51 7 143,542,51 7 143,542,51 7 143,542,51 7 143,542,51 7 143,542,51 7 143,542,51 7 131

Lampiran 13. Penyusutan dan Nilai Sisa Usaha Mi Jagung 1 Persen No Uraian Umur 1 Aset Investasi 2 Nilai Beli (Rp) Penyusutan per Tahun Akumulasi Penyusutan Nilai Sisa Lahan - 177,, - - 177,, Gedung 1 87,12, 8,712, 87,12, Mesin dough mixer 15 Kg 1 7,5, 75, 7,5, Mesin dough mixer 25 Kg 1 11,, 1,1, 11,, Mesin sheeting 1 2,, 2,, 2,, Mesin grinder 1 7,7, 77, 7,7, Mesin steam 1 7,, 7, 7,, Lumpang dan alu 1 2, 2, 2, Bangku kecil kayu 1 1, 1, 1, Tabung gas 1 12, 12, 12, Meja besar 1 7, 7, 7, Aset Reinvestasi Gerobak 5 3,, 6, 3,, Timbangan Digital 7 8, 114,285 342,857 457,142 Timbangan 6 Kg 3 35, 116,666 116,666.67 233,333 Baskom sedang 2 3, 15, 3,. Baskom besar 2 5, 25, 5,. Ember 2 25, 12,5 25,. Toples besar 5 5, 1, 5,. Gentong besar 5 1, 2, 1,. Centong sagu 5 25, 5, 25,. Pisau 5 25, 5, 25,. Strap besi 5 1, 2, 1,. Bangku kecil plastik 2 2, 1, 2,. Sapu 2 15, 7,5 15,. Serokan 2 15, 7,5 15,. Celemek 5 15, 3, 15,. Kepala kompor gas 2 125, 62,5 125,. Regulator 2 85, 42,5 85,. Selang 2 75, 37,5 75,. Dandang 5 3, 6, 3,. Sendok 5 2, 4, 2,. Garpu 5 2, 4, 2,. 132

Sumpit 5 1, 2, 1,. Dandang kecil 5 4, 8, 4,. Mangkok mi 5 45, 9, 45,. Tempat sendok 5 7,5 1,5 7,5. Mangkok sambal 5 5, 1, 5,. Serokan mi 5 3, 6, 3,. Sendok sayur 5 15, 3, 15,. Motor 7 1,, 1,428,571 4,285,714 11,428,571 Tas motor 3 25, 83,333 83,333 333,333 Total Nilai Sisa 16,85,357 189,452,38 Sumber: UKM Mi Mentah Bapak Sukimin (211) Lampiran 14. Biaya Investasi Usaha Mi Mentah Jagung 1 Persen No Peralatan Umur (tahun) Satuan Jumlah Harga satuan (Rp) Nilai (Rp) 1 - m 2 177,, 1 Lahan 177,, 2 Gedung 1 m 2 1 87,12, 87,12, 3 5 Unit 35 15,, Gerobak 3,, 4 Mesin adonan 1 Unit 1 25 Kg 11,, 11,, 5 Mesin adonan 1 Unit 1 15 Kg 7,5, 7,5, 6 Mesin steam 1 Unit 1 7,, 7,, 7 Mesin sheeting 1 Unit 1 2,, 2,, 8 Mesin grinder 1 Unit 1 7,7, 7,7, 9 Meja besar 1 Unit 2 7, 1,4, 1 Timbangan 7 Unit 1 Digital 8, 8, 11 Timbangan 6 3 Unit 1 Kg 35, 35, 12 Baskom sedang 2 Unit 3 3, 9, 13 Baskom besar 2 Unit 1 5, 5, 14 Ember 2 Unit 3 25, 75, 15 Lumpang dan 1 Unit 1 alu 2, 2, 16 Toples besar 5 Unit 3 5, 15, 17 Gentong besar 5 Unit 1 1, 1, 18 Centong sagu 5 Unit 1 25, 25, 19 Pisau 5 Unit 7 25, 175, 2 Strap besi 5 Unit 1 1, 1, 21 Bangku kecil 1 Unit 2 1, 2, 133

kayu 22 Bangku kecil 2 Unit 2 plastik 2, 4, 23 Sapu 2 Unit 1 15, 15, 24 Serokan 2 Unit 1 15, 15, 25 Celemek 5 Unit 5 15, 75, 26 Tabung gas 1 Unit 35 12, 4,2, 27 Kepala kompor 2 Unit 35 gas 125, 4,375, 28 Regulator 2 Unit 35 85, 2,975, 29 Selang 2 Unit 35 75, 2,625, 3 Dandang 5 Unit 35 3, 1,5, 31 Sendok 5 Unit 35 2, 7, 32 Garpu 5 Unit 35 2, 7, 33 Sumpit 5 Unit 35 1, 35, 34 Dandang kecil 5 Unit 35 4, 1,4, 35 Mangkok mi 5 Unit 35 45, 1,575, 36 Tempat sendok 5 Unit 35 7,5 262,5 37 Mangkok 5 Unit 35 sambal 5, 175, 38 Serokan mi 5 Unit 35 3, 1,5, 39 Sendok sayur 5 Unit 35 15, 525, 4 Motor 7 Unit 2 1,, 2,, 41 Tas motor 3 Unit 2 25, 5, Total Biaya Investasi 478,2,5 Sumber: UKM Mi Mentah Bapak Sukimin (211) 134

Lampiran 15. Cashflow Usaha Mi Mentah Jagung 1 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Mi mentah jagung 231,, 323,4, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, Pangsit basah 16,5, 23,1, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, Pangsit 19,8, 27,72, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, Jasa penggilingan pangsit 5,4, 7,56, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, Total nilai penjualan 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,852,381 OUTFLOW 1. Biaya Investasi Lahan 177,, Gedung 87,12, Gerobak 15,, 15,, Mesin adonan 25 Kg 11,, Mesin adonan 15 Kg 7,5, Mesin steam 7,, Mesin sheeting 2,, Mesin grinder 7,7, Meja besar 1,4, Timbangan Digital 8, 8, Timbangan 6 Kg 35, 35, 35, 35, Baskom sedang 9, 9, 9, 9, 9, Baskom besar 5, 5, 5, 5, 5, Ember 75, 75, 75, 75, 75, 135

Lumpang dan alu 2, Toples besar 15, 15, Gentong besar 1, 1, Centong sagu 25, 25, Pisau 175, 175, Strap besi 1, 1, Bangku kecil kayu 2, Bangku kecil plastik 4, 4, 4, 4, 4, Sapu 15, 15, 15, 15, 15, Serokan 15, 15, 15, 15, 15, Celemek 75, 75, Tabung gas 4,2, Kepala kompor gas 4,375, 4,375, 4,375, 4,375, 4,375, Regulator 2,975, 2,975, 2,975, 2,975, 2,975, Selang 2,625, 2,625, 2,625, 2,625, 2,625, Dandang 1,5, 1,5, Sendok 7, 7, Garpu 7, 7, Sumpit 35, 35, Dandang kecil 1,4, 1,4, Mangkok mi 1,575, 1,575, Tempat sendok 262,5 262,5 Mangkok sambal 175, 175, Serokan mi 1,5, 1,5, Sendok sayur 525, 525, Motor 2,, 2,, Tas motor 5, 5, 5, 5, Total biaya Investasi 478,2,5-1,26, 85, 1,26, 122,772,5 31,11, 8, 1,26, 85, 136

2. Biaya Operasional a. Biaya Tetap Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR pelanggan tetap 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 b. Biaya Variabel Listrik 1,62, 2,268, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, Air 1,2, 1,428, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai tambahan 2,, 2,8, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, Tepung jagung 92,125, 128,975, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, Tepung terigu 14,696, 2,574,4 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, Sagu 9,, 12,6, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Garam 782, 1,94,8 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, Soda As 56, 784, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, STTP 55, 77, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Potasium Karbonat 42, 588, 84, 84, 84, 84, 84, 84, 84, 84, Guargum 3,78, 5,191,2 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, Tartrazin 24, 336, 48, 48, 48, 48, 48, 48, 48, 48, Bumbu pangsit 8,793,75 12,311,25 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 2x35 192,5 269,5 385, 385, 385, 385, 385, 385, 385, 385, Plastik 28x5 248, 347,2 496, 496, 496, 496, 496, 496, 496, 496, Plastik 4x6 2, 28, 4, 4, 4, 4, 4, 4, 4, 4, 137

Spidol Marker 16, 22,4 32, 32, 32, 32, 32, 32, 32, 32, Tinta spidol marker 1, 14, 2, 2, 2, 2, 2, 2, 2, 2, Bensin transportasi 3,15, 4,221, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, Kain saring 45, 63, 9, 9, 9, 9, 9, 9, 9, 9, Total Biaya Variabel 139,241,25 194,937,75 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 Total Biaya Operasional 162,5,37 217,746,87 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 Total Biaya (Outflow) 64,52,87 217,746,87 311,551,62 32,141,62 311,551,62 424,64,12 332,41,62 32,91,62 311,551,62 32,141,62 Manfaat bersih sebelum pajak (367,352,87) 164,33,13 233,848,38 243,258,38 233,848,38 121,335,88 212,998,38 243,38,38 233,848,38 432,71,761 Pajak 25% 23,449,818 36,795,693 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 Manfaat bersih setelah pajak (39,82,688) 127,237,437 177,33,874 186,443,874 177,33,874 64,521,374 156,183,874 186,493,874 177,33,874 375,896,255 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (341,818,991.35) 142,22,474.17 188,396,48.36 182,355,478.22 163,116,585.29 78,752,754.16 128,636,897.83 136,728,58.42 122,278,224.97 21,535,437.39 Jumlah PV positif (+) 1,352,822,768.82 Jumlah PV negatif (-) (341,818,991.35) NET B/C 3.958 NPV 1,11,3,777.47 IRR 38% PBP 3.93 3 tahun 11 bulan 138

Lampiran 16. Switching Value Usaha Mi Mentah Jagung 1 Persen - Peningkatan Harga Tepung Jagung sebesar 59,51 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Total nilai penjualan 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 734,852,381 OUTFLOW Total biaya Investasi 478,2,5-1,26, 85, 1,26, 122,772,5 31,11, 8, 1,26, 85, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Total Biaya Variabel 193,641,984 271,98,777 387,283,968 387,283,968 387,283,968 387,283,968 387,283,968 387,283,968 387,283,968 387,283,968 Total Biaya Operasional 216,451,14 293,97,897 41,93,88 41,93,88 41,93,88 41,93,88 41,93,88 41,93,88 41,93,88 41,93,88 Total Biaya (Outflow) 694,453,64 293,97,897 42,353,88 41,943,88 42,353,88 532,865,588 441,23,88 41,893,88 42,353,88 41,943,88 Manfaat bersih sebelum pajak (421,753,64) 87,872,13 125,46,913 134,456,913 125,46,913 12,534,413 14,196,913 134,56,913 125,46,913 323,99,293 Pajak 25% 23,449,818 36,795,693 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 Manfaat bersih setelah pajak (445,23,422) 51,76,41 68,232,47 77,642,47 68,232,47 (44,28,93) 47,382,47 77,692,47 68,232,47 267,94,788 DF (7.47%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (392,438,451.43) 76,81,54.13 1,742,152.63 1,793,874.31 87,224,146.55 8,135,429.57 62,928,25.97 75,586,913.69 65,386,446.12 157,598,79.19 Jumlah PV positif (+) 734,476,122.17 Jumlah PV negatif (-) (392,438,451.43) NET B/C 1.872 NPV 342,37,67.74 IRR 7.47% 139

Lampiran 17. Switching Value Usaha Mi Mentah Jagung 1 Persen - Penurunan Produksi sebesar 23,55 Persen Uraian Tahun Ke- 1 2 3 4 5 6 7 8 9 1 INFLOW 1. Penjualan Total nilai penjualan 218,299,5 35,619,3 436,599, 436,599, 436,599, 436,599, 436,599, 436,599, 436,599, 436,599, 2. Nilai Sisa 189,452,38.95 Total Manfaat (Inflow) 218,299,5 35,619,3 436,599, 436,599, 436,599, 436,599, 436,599, 436,599, 436,599, 626,51,381 OUTFLOW Total biaya Investasi 478,2,5-1,26, 85, 1,26, 122,772,5 31,11, 8, 1,26, 85, 2. Biaya Operasional Total Biaya Tetap 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Total Biaya Variabel 139,241,25 194,937,75 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 Total Biaya Operasional 162,5,37 217,746,87 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 31,291,62 Total Biaya (Outflow) 64,52,87 217,746,87 311,551,62 32,141,62 311,551,62 424,64,12 332,41,62 32,91,62 311,551,62 32,141,62 Manfaat bersih sebelum pajak (421,753,37) 87,872,43 125,47,38 134,457,38 125,47,38 12,534,88 14,197,38 134,57,38 125,47,38 323,99,761 Pajak 25% 23,449,818 36,795,693 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 Manfaat bersih setelah pajak (445,23,188) 51,76,737 68,232,874 77,642,874 68,232,874 (44,279,626) 47,382,874 77,692,874 68,232,874 267,95,255 DF (6.58%).935.8658.856.7496.6975.649.639.562.5229.4866 Present Value (392,438,233.93) 76,81,337.47 1,742,529.27 1,794,224.77 87,224,472.65 8,135,733. 62,928,38.3 75,587,176.4 65,386,69.57 157,598,36.65 Jumlah PV positif (+) 734,478,779.9 Jumlah PV negatif (-) (392,438,233.93) NET B/C 1.872 NPV 342,4,545.16 IRR 7.47% 14

Lampiran 18. Laba Rugi Usaha Pembuatan Mi Mentah Jagung 1 Persen Komponen Tahun 1 2 3 4 5 6 7 8 9 1 PENERIMAAN Mi mentah jagung 231,, 323,4, 462,, 462,, 462,, 462,, 462,, 462,, 462,, 462,, Pangsit basah 16,5, 23,1, 33,, 33,, 33,, 33,, 33,, 33,, 33,, 33,, Pangsit 19,8, 27,72, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, 39,6, Jasa penggilingan pangsit 5,4, 7,56, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, 1,8, TOTAL PENERIMAAN 272,7, 381,78, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, 545,4, BIAYA VARIABEL Listrik 1,62, 2,268, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, 3,24, Air 1,2, 1,428, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai tambahan 2,, 2,8, 4,, 4,, 4,, 4,, 4,, 4,, 4,, 4,, Tepung jagung 92,125, 128,975, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, 184,25, Tepung terigu 14,696, 2,574,4 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, 29,392, Sagu 9,, 12,6, 18,, 18,, 18,, 18,, 18,, 18,, 18,, 18,, Garam 782, 1,94,8 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, 1,564, Soda As 56, 784, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, 1,12, STTP 55, 77, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, 1,1, Potasium Karbonat 42, 588, 84, 84, 84, 84, 84, 84, 84, 84, Guargum 3,78, 5,191,2 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, 7,416, Tartrazin 24, 336, 48, 48, 48, 48, 48, 48, 48, 48, Bumbu pangsit 8,793,75 12,311,25 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 17,587,5 Plastik 2x35 192,5 269,5 385, 385, 385, 385, 385, 385, 385, 385, Plastik 28x5 248, 347,2 496, 496, 496, 496, 496, 496, 496, 496, Plastik 4x6 2, 28, 4, 4, 4, 4, 4, 4, 4, 4, Spidol Marker 16, 22,4 32, 32, 32, 32, 32, 32, 32, 32, Tinta spidol marker 1, 14, 2, 2, 2, 2, 2, 2, 2, 2, 141

Bensin transportasi 3,15, 4,221, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, 6,3, Kain saring 45, 63, 9, 9, 9, 9, 9, 9, 9, 9, TOTAL BIAYA VARIABEL 139,241,25 194,937,75 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 278,482,5 LABA KOTOR 133,458,75 186,842,25 266,917,5 266,917,5 266,917,5 266,917,5 266,917,5 266,917,5 266,917,5 266,917,5 BIAYA TETAP Telepon 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, 2,4, Upah pegawai 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, 14,4, THR pegawai 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, THR pelanggan tetap 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, 3,5, PBB 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 259,12 Service motor 3, 3, 3, 3, 3, 3, 3, 3, 3, 3, Service mesin-mesin 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, Pajak motor 6, 6, 6, 6, 6, 6, 6, 6, 6, 6, TOTAL BIAYA TETAP 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 22,89,12 Biaya Penyusutan 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 16,85,357 LABA BERSIH SEBELUM PAJAK 93,799,273 147,182,773 227,258,23 227,258,23 227,258,23 227,258,23 227,258,23 227,258,23 227,258,23 227,258,23 PAJAK 25% 23,449,818 36,795,693 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 56,814,56 LABA BERSIH 7,349,455 11,387,8 17,443,517 17,443,517 17,443,517 17,443,517 17,443,517 17,443,517 17,443,517 17,443,517 142