LAMPIRAN
Lampiran 1. Bagan Metode Analisis Operasional produksi packing house yang sudah berjalan hingga saat ini Analisis kelayakan operasional packing house Analisis Aspek Teknis dengan Metode Kualitatif Deskriptif Analisis Aspek Finansial Dengan menggunakan NPV, IRR, B/C Ratio dan Analisis Sensitivitas Analisis Aspek Manajemen dengan Metode Kualitatif Deskriptif Kriteria NPV > 0 = Layak Net B/C > 1 = Layak IRR > tingkat diskonto yang ditetapkan = Layak Layak Pengembangan Usaha 29
Lampiran 2. Foto packing house awal dan packing house hibah Gambar 3. Packing house awal Gambar 4. Packing house hibah 30
Lampiran 3. Biaya tetap per tahun sebelum adanya hibah No Uraian Nilai (Rp) 1. Biaya Sewa Lahan 1,000,000 2. Listrik 4,800,000 3. Tunjangan kesehatan 1,000,000 4. Bonus untuk pegawai 13,300,000 5. Perlengkapan karyawan produksi 2,370,000 (sarung tangan, kuas, celemek, masker) dan produksi kaos seragam 6. Biaya pemeliharaan mobil 3,400,000 7. Biaya pemeliharaan bangunan dan perlengkapan 5,100,000 8. Penyusutan 17,049,000 Total biaya tetap per tahun 48,019,000 31
Lampiran 4. Biaya variabel pembelian manggis per tahun Tahun Jumlah (ton) Harga (Rp/kg) Nilai (Rp) 1 (2001) 270 7000 1,890,000,000 2 (2002) 450 7000 3,150,000,000 3 (2003) 360 7000 2,520,000,000 4 (2004) 270 7000 1,890,000,000 5 (2005) 360 7000 2,520,000,000 6 (2006) 270 7000 1,890,000,000 7 (2007) 360 7000 2,520,000,000 8 (2008) 540 7000 3,780,000,000 9 (2009) 180 7000 1,260,000,000 32
Lampiran 5. Biaya variabel transportasi per tahun Tahun Jumlah (ton) Lama panen (hari) Biaya angkut (Rp/hari) Nilai total (Rp) 1 (2001) 270 90 1,300,000 117,000,000 2 (2002) 450 150 1,300,000 195,000,000 3 (2003) 360 120 1,300,000 156,000,000 4 (2004) 270 90 1,300,000 117,000,000 5 (2005) 360 120 1,300,000 156,000,000 6 (2006) 270 90 1,300,000 117,000,000 7 (2007) 360 120 1,300,000 156,000,000 8 (2008) 540 180 1,300,000 234,000,000 9 (2009) 180 60 1,300,000 78,000,000 33
Lampiran 6. Biaya variabel gaji pegawai per tahun Tahun Nilai (Rp) 1 (2001) 133,200,000 2 (2002) 190,800,000 3 (2003) 162,000,000 4 (2004) 133,200,000 5 (2005) 162,000,000 6 (2006) 133,200,000 7 (2007) 162,000,000 8 (2008) 219,600,000 9 (2009) 104,400,000 34
Lampiran 7. Biaya variabel peti angkut kapasitas 30 kg untuk pasar tradisional per tahun Tahun Harga peti (Rp/buah) Jumlah peti angkut yang dibutuhan (buah) Nilai (Rp) 1 (2001) 8000 1800 14,400,000 2 (2002) 8000 3000 24,000,000 3 (2003) 8000 2400 19,200,000 4 (2004) 8000 1800 14,400,000 5 (2005) 8000 2400 19,200,000 6 (2006) 8000 1800 14,400,000 7 (2007) 8000 2400 19,200,000 8 (2008) 8000 3600 28,800,000 9 (2009) 8000 1200 9,600,000 35
Lampiran 8. Tabel penjualan hasil panen manggis Penjualan ke luar dan dalam negeri Tahun Jumlah Panen (kg) Arab Saudi (Rp) China (Rp) Pasar Modern (Rp) Pasar Tradisional (Rp) Total penjualan (Rp) Super 1 Super 2 2001 270,000 432,000,000 972,000,000 432,000,000 189,000,000 216,000,000 2,241,000,000 2002 450,000 720,000,000 1,620,000,000 720,000,000 315,000,000 360,000,000 3,735,000,000 2003 360,000 576,000,000 1,296,000,000 576,000,000 252,000,000 288,000,000 2,988,000,000 2004 270,000 432,000,000 972,000,000 432,000,000 189,000,000 216,000,000 2,241,000,000 2005 360,000 576,000,000 1,296,000,000 576,000,000 252,000,000 288,000,000 2,988,000,000 2006 270,000 432,000,000 972,000,000 432,000,000 189,000,000 216,000,000 2,241,000,000 2007 360,000 576,000,000 1,296,000,000 576,000,000 252,000,000 288,000,000 2,988,000,000 2008 540,000 864,000,000 1,944,000,000 864,000,000 378,000,000 432,000,000 4,482,000,000 2009 180,000 288,000,000 648,000,000 288,000,000 126,000,000 144,000,000 1,494,000,000 Keterangan : Persentase untuk ekspor ke Arab ialah sekitar 20 % dari total penjualan manggis dengan. harga jual sebesar Rp 8000/kg Persentase untuk ekspor ke China (kualitas super 1) ialah sekitar 30 % dari total penjualan manggis dengan. harga jual sebesar Rp 12000/kg Persentase untuk ekspor ke China (kualitas super 2) ialah sekitar 20 % dari total penjualan manggis dengan. harga jual sebesar Rp 8000/kg Persentase untuk pasar modern ialah sekitar 10 % dari total penjualan manggis dengan. harga jual sebesar Rp 7000/kg Persentase untuk pasar tradisional ialah sekitar 20 % dari total penjualan manggis dengan harga jual sebesar Rp. 4000/kg 36
Lampiran 9. Perhitungan Nilai sisa investasi packing house sebelum adanya hibah Investasi Jumlah Nilai Investasi Umur ekonomis Penyusutan Nilai sisa (buah) per tahun Keranjang 40 kg 300 18,000,000 5 3,240,000 0 Bangunan 1 110,000,000 15 6,600,000 50,600,000 Mobil pick up 1 78,000,000 10 7,020,000 14,820,000 Timbangan besar 300 kg 1 1,500,000 10 135,000 285,000 Timbangan kecil 100 kg 4 600,000 10 54,000 114,000 Jumlah nilai sisa 65,819,000 37
Lampiran 10. Perhitungan Nilai sisa investasi packing house setelah adanya hibah Investasi Jumlah Nilai umur ekonomis Penyusutan nilai sisa (buah) per tahun bangunan 1 153,557,000 15 9213420 70,636,220 roda angkut 5 3,500,000 10 315000 665,000 Rak penirisan 5 15,000,000 10 1350000 2,850,000 AC 2 10,000,000 10 900000 1,900,000 timbangan elektrik 1 1,500,000 10 135000 285,000 timbangan manual 1 150,000 10 13500 28,500 Kompresor 1 5,000,000 10 450000 950,000 Sprinkle 1 35,000,000 10 3150000 6,650,000 keranjang 40 kg 373 31,875,000 5 5737500 0 mesin pompa air 1 1,500,000 10 135000 285,000 meja sortasi 2 4,000,000 10 360000 760,000 jumlah nilai sisa 85,009,720 38
Lampiran 11. Analisis kelayakan finansial (NPV, IRR, dan Net B/C) sebelum diberikan hibah Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 35 % NPV 35 % DF 42 % NPV 42 % 0 0 208,100,000-208,100,000 1-208100000 1-208100000 1-208100000 1 2,241,000,000 2,185,570,000 55,430,000 0.870 48200000 0.741 41059259 0.704 39035211 2 3,735,000,000 3,590,770,000 144,230,000 0.756 109058601 0.549 79138546 0.496 71528467 3 2,988,000,000 2,888,170,000 99,830,000 0.658 65639845 0.406 40575116 0.349 34865511 4 2,241,000,000 2,185,570,000 55,430,000 0.572 31692282 0.301 16688212 0.246 13633002 5 2,988,000,000 2,888,170,000 99,830,000 0.497 49633153 0.223 22263438 0.173 17290970 6 2,241,000,000 2,185,570,000 55,430,000 0.432 23963919 0.165 9156769 0.122 6761060 7 2,988,000,000 2,888,170,000 99,830,000 0.376 37529795 0.122 12215878 0.086 8575168 8 4,482,000,000 4,293,370,000 188,630,000 0.327 61663482 0.091 17097815 0.060 11410483 9 1,559,819,000 1,482,970,000 76,849,000 0.284 21845282 0.067 5159817 0.043 3273732 241126360 35254850-1726396 NPV = Rp. 241,126,360 IRR = 41,67 % Net B/C = 2.159 39
Lampiran 12. Analisis kelayakan Finansial (NPV, IRR, dan Net B/C) setelah diberikan hibah Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 30 % NPV 30 % DF 36 % NPV 36 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1-261,082,000 1 2,822,000,000 2,732,036,667 89,963,333 0.870 7,822,8985 0.769 69,202,564 0.735 66,149,510 2 2,822,000,000 2,732,036,667 89,963,333 0.756 68,025,205 0.592 53,232,741 0.541 48,639,345 3 2,822,000,000 2,732,036,667 89,963,333 0.658 59,152,352 0.455 40,948,263 0.398 35,764,224 4 2,822,000,000 2,732,036,667 89,963,333 0.572 51,436,828 0.350 31,498,664 0.292 26,297,224 5 2,822,000,000 2,732,036,667 89,963,333 0.497 44,727,676 0.269 24,229,741 0.215 19,336,194 6 2,822,000,000 2,732,036,667 89,963,333 0.432 38,893,631 0.207 18,638,262 0.158 14,217,790 7 2,822,000,000 2,732,036,667 89,963,333 0.376 33,820,549 0.159 14,337,125 0.116 10,454,257 8 2,822,000,000 2,732,036,667 89,963,333 0.327 29,409,173 0.123 11,028,558 0.085 7,686,954 9 2,907,009,720 2,732,036,667 174,973,053 0.284 49,738,262 0.094 16,499,888 0.063 10,993,121 192,350,661 18,533,806-21,543,382 NPV = Rp. 192,350,661 IRR = 32.77 % Net B/C = 1.74 40
Lampiran 13. Analisis Sensitivitas terhadap kenaikan biaya transportasi sebesar 10 % Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 20 % NPV 20 % DF 30 % NPV 30 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1-261,082,000 1 2,822,000,000 2,746,770,000 75,230,000 0.870 65,417,391 0.833 62,691,666 0.769 57,869,231 2 2,822,000,000 2,746,770,000 75,230,000 0.756 56,884,688 0.694 52,243,056 0.592 44,514,793 3 2,822,000,000 2,746,770,000 75,230,000 0.658 49,464,946 0.579 43,535,880 0.455 34,242,148 4 2,822,000,000 2,746,770,000 75,230,000 0.572 43,012,997 0.482 36,279,900 0.350 26,340,114 5 2,822,000,000 2,746,770,000 75,230,000 0.497 37,402,606 0.402 30,233,250 0.269 20,261,626 6 2,822,000,000 2,746,770,000 75,230,000 0.432 32,524,005 0.335 25,194,375 0.207 15,585,866 7 2,822,000,000 2,746,770,000 75,230,000 0.376 28,281,744 0.279 20,995,312 0.159 11,989,128 8 2,822,000,000 2,746,770,000 75,230,000 0.327 24,592,820 0.233 17,496,094 0.123 92,224,06 9 2,907,009,720 2,746,770,000 160,239,720 0.284 45,550,129 0.194 31,055,531 0.094 15,110,541 122,049,326 58,643,063-25,946,146 NPV = Rp 122,049,326 IRR = 26.93 % Net B/C = 1.467 41
Lampiran 14. Analisis Sensitivitas terhadap kenaikan biaya transportasi sebesar 20 % Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 20 % NPV 20 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1 2,822,000,000 2,761,503,333 60,496,667 0.870 52,605,797 0.833 50,413,889 2 2,822,000,000 2,761,503,333 60,496,667 0.756 45,744,172 0.694 42,011,574 3 2,822,000,000 2,761,503,333 60,496,667 0.658 39,777,541 0.579 35,009,645 4 2,822,000,000 2,761,503,333 60,496,667 0.572 34,589,166 0.482 29,174,704 5 2,822,000,000 2,761,503,333 60,496,667 0.497 30,077,535 0.402 24,312,254 6 2,822,000,000 2,761,503,333 60,496,667 0.432 26,154,379 0.335 20,260,211 7 2,822,000,000 2,761,503,333 60,496,667 0.376 22,742,938 0.279 16,883,509 8 2,822,000,000 2,761,503,333 60,496,667 0.327 19,776,468 0.233 14,069,591 9 2,907,009,720 2,761,503,333 145,506,387 0.284 41,361,997 0.194 28,200,113 51,747,992-746,509 NPV = Rp 51,747,992 IRR = 19,93 % Net B/C = 1.198 42
Lampiran 15. Analisis Sensitivitas terhadap kenaikan biaya transportasi sebesar 30 % Tahun penerimaan pengeluaran arus kas bersih DF 10 % NPV 10 % DF 15 % NPV 15 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1 2,822,000,000 2,776,236,666 45,763,334 0.909 41,603,031 0.870 39,794,203 2 2,822,000,000 2,776,236,666 45,763,334 0.826 37,820,937 0.756 34,603,655 3 2,822,000,000 2,776,236,666 45,763,334 0.751 34,382,670 0.658 30,090,135 4 2,822,000,000 2,776,236,666 45,763,334 0.683 31,256,973 0.572 26,165,335 5 2,822,000,000 2,776,236,666 45,763,334 0.621 28,415,430 0.497 22,752,465 6 2,822,000,000 2,776,236,666 45,763,334 0.564 25,832,209 0.432 19,784,752 7 2,822,000,000 2,776,236,666 45,763,334 0.513 23,483,826 0.376 17,204,132 8 2,822,000,000 2,776,236,666 45,763,334 0.467 21,348,933 0.327 14,960,115 9 2,907,009,720 2,776,236,666 130,773,054 0.424 55,460,541 0.284 37,173,864 38,522,550-18,553,343 NPV = Rp -18,553,343 IRR = 13.37 % Net B/C = 0.929 43
Lampiran 16. Analisis Sensitivitas terhadap penurunan volume produksi sebesar 5 % Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 25 % NPV 25 % DF 30 % NPV 30 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1-261,082,000 1 2,680,900,000 2,597,843,884 83,056,116 0.870 72,222,710 0.800 66,444,893 0.769 63,889,320 2 2,680,900,000 2,597,843,884 83,056,116 0.756 62,802,356 0.640 53,155,914 0.592 49,145,631 3 2,680,900,000 2,597,843,884 83,056,116 0.658 54,610,745 0.512 42,524,732 0.455 37,804,332 4 2,680,900,000 2,597,843,884 83,056,116 0.572 47,487,604 0.410 34,019,785 0.350 29,080,255 5 2,680,900,000 2,597,843,884 83,056,116 0.497 41,293,569 0.328 27,215,828 0.269 22,369,427 6 2,680,900,000 2,597,843,884 83,056,116 0.432 35,907,451 0.262 21,772,663 0.207 17,207,251 7 2,680,900,000 2,597,843,884 83,056,116 0.376 31,223,871 0.210 17,418,130 0.159 13,236,347 8 2,680,900,000 2,597,843,884 83,056,116 0.327 27,151,192 0.168 13,934,504 0.123 10,181,806 9 2,765,909,720 2,597,843,884 168,065,836 0.284 47,774,800 0.134 22,557,415 0.094 15,848,540 159,392,297 37,961,864-2,319,091 NPV = Rp 159,392,297 IRR = 29.71 % Net B/C = 1.611 44
Lampiran 17. Analisis Sensitivitas terhadap penurunan volume produksi sebesar 10 % Tahun penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 25 % NPV 25 % DF 30 % NPV 30 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1-261,082,000 1 2,539,800,000 2,463,651,100 76,148,900 0.870 66,216,435 0.800 60,919,120 0.769 58,576,077 2 2,539,800,000 2,463,651,100 76,148,900 0.756 57,579,508 0.640 48,735,296 0.592 45,058,521 3 2,539,800,000 2,463,651,100 76,148,900 0.658 50,069,138 0.512 38,988,237 0.455 34,660,400 4 2,539,800,000 2,463,651,100 76,148,900 0.572 43,538,381 0.410 31,190,589 0.350 26,661,846 5 2,539,800,000 2,463,651,100 76,148,900 0.497 37,859,461 0.328 24,952,471 0.269 20,509,113 6 2,539,800,000 2,463,651,100 76,148,900 0.432 32,921,271 0.262 19,961,977 0.207 15,776,241 7 2,539,800,000 2,463,651,100 76,148,900 0.376 28,627,192 0.210 15,969,582 0.159 12,135,570 8 2,539,800,000 2,463,651,100 76,148,900 0.327 24,893,210 0.168 12,775,665 0.123 9,335,054 9 2,624,809,720 2,463,651,100 161,158,620 0.284 45,811,338 0.134 21,630,344 0.094 15,197,193 126,433,933 14,041,281-23,171,987 NPV = Rp 126,433,933 IRR = 26,89 % Net B/C = 1.484 45
Lampiran 18. Analisis Sensitivitas terhadap penurunan volume produksi sebesar 20 % Tahun Penerimaan pengeluaran arus kas bersih DF 15 % NPV 15 % DF 20 % NPV 20 % DF 30 % NPV 30 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261082000 1-261,082,000 1 2,257,600,000 2,195,265,534 62,334,466 0.870 54,203,884 0.833 51,945,389 0.769 47,949,590 2 2,257,600,000 2,195,265,534 62,334,466 0.756 47,133,812 0.694 43,287,824 0.592 36,884,300 3 2,257,600,000 2,195,265,534 62,334,466 0.658 40,985,923 0.579 36,073,187 0.455 28,372,538 4 2,257,600,000 2,195,265,534 62,334,466 0.572 35,639,933 0.482 30,060,989 0.350 21,825,029 5 2,257,600,000 2,195,265,534 62,334,466 0.497 30,991,247 0.402 25,050,824 0.269 16,788,484 6 2,257,600,000 2,195,265,534 62,334,466 0.432 26,948,910 0.335 20,875,687 0.207 12,914,219 7 2,257,600,000 2,195,265,534 62,334,466 0.376 23,433,835 0.279 17,396,406 0.159 9,934,014 8 2,257,600,000 2,195,265,534 62,334,466 0.327 20,377,248 0.233 14,497,005 0.123 7,641,549 9 2,342,609,720 2,195,265,534 147,344,186 0.284 41,884,414 0.194 28,556,290 0.094 13,894,497 60,517,206 6,661,599-64,877,780 NPV = Rp. 60,517,206 IRR = 20,93 % Net B/C = 1.232 46
Lampiran 19. Analisis Sensitivitas terhadap penurunan volume produksi sebesar 30 % Tahun penerimaan Pengeluaran arus kas bersih DF 10 % NPV 10 % DF 15 % NPV 15 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261082000 1 1,975,400,000 1,926,879,967 48,520,033 0.909 44,109,121 0.870 42,191,333 2 1,975,400,000 1,926,879,967 48,520,033 0.826 40,099,201 0.756 36,688,116 3 1,975,400,000 1,926,879,967 48,520,033 0.751 36,453,819 0.658 31,902,709 4 1,975,400,000 1,926,879,967 48,520,033 0.683 33,139,835 0.572 27,741,486 5 1,975,400,000 1,926,879,967 48,520,033 0.621 30,127,123 0.497 24,123,032 6 1,975,400,000 1,926,879,967 48,520,033 0.564 27,388,294 0.432 20,976,549 7 1,975,400,000 1,926,879,967 48,520,033 0.513 24,898,449 0.376 18,240,478 8 1,975,400,000 1,926,879,967 48,520,033 0.467 22,634,954 0.327 15,861,285 9 2,060,409,720 1,926,879,967 133,529,753 0.424 56,629,650 0.284 37,957,490 54,398,446-5,399,522 NPV = Rp -5,399,522 IRR = 14,55 % Net B/C = 0.979 47
Lampiran 20. Analisis Sensitivitas terhadap penurunan harga jual sebesar 2 % Tahun penerimaan Pengeluaran arus kas bersih DF 5 % NPV 5 % DF 15 % NPV 15 % 0 0 261,082,000-261,082,000 1-261,082,000 1-261,082,000 1 2,765,560,000 2,732,036,667 33,523,333 0.952 31,926,984 0.870 29,150,724 2 2,765,560,000 2,732,036,667 33,523,333 0.907 30,406,651 0.756 25,348,456 3 2,765,560,000 2,732,036,667 33,523,333 0.864 28,958,715 0.658 22,042,136 4 2,765,560,000 2,732,036,667 33,523,333 0.823 27,579,729 0.572 19,167,074 5 2,765,560,000 2,732,036,667 33,523,333 0.784 26,266,409 0.497 16,667,021 6 2,765,560,000 2,732,036,667 33,523,333 0.746 25,015,627 0.432 14,493,062 7 2,765,560,000 2,732,036,667 33,523,333 0.711 23,824,407 0.376 12,602,663 8 2,765,560,000 2,732,036,667 33,523,333 0.677 22,689,911 0.327 10,958,837 9 2,850,569,720 2,732,036,667 118,533,053 0.645 76,407,463 0.284 33,694,492 31,993,896-76,957,535 NPV = Rp -76,957,535 IRR = 7.94 % Net B/C = 0.705 48
Lampiran 21. Foto Kegiatan Produksi Pada Packing House Gambar 5. Manggis yang diterima oleh packing house Gambar 6. Kegiatan penimbangan manggis 49
Lampiran 21 (lanjutan). Foto Kegiatan Produksi Pada Packing House Gambar 7. Kegiatan penyimpanan sementara di dalam packing house Gambar 8. Kegiatan sortasi dan grading manggis 50
Lampiran 21 (lanjutan). Foto Kegiatan Produksi Pada Packing House Gambar 9. Manggis siap untuk dikirim Gambar 10. Pengiriman manggis 51
Lampiran 22. Bagan aliran bahan produk manggis pada packing house 52
Lampiran 23. Susunan pengurus packing house dan besarnya gaji yang diterima No Nama Posisi Gaji Bonus akhir musim Saat panen (Rp) Saat tidak panen (Rp) 1 Hendrik H Ketua 90,000/hari 35,000/hari 2,000,000 2 Endang Wakil ketua 70,000/hari 25,000/hari 2,000,000 3. Imam S Sekertaris 60,000/hari 20,000/hari 2,000,000 4. Emil Warnasih Sekertaris 60,000/hari 20,000/hari 2,000,000 5. M. Ece Sumyani Bendahara 60,000/hari 20,000/hari 2,000,000 6. Hendi Keamanan 60,000/hari 50,000/bulan 300,000 7. Hendi suhendi Keamanan 60,000/hari 50,000/bulan 300,000 8. Sahrul Kebersihan 70,000/hari - 300,000 9. Ujang Karyawan produksi 70,000/hari 50,000/minggu 300,000 10 Karim Karyawan produksi 70,000/hari - 300,000 11 Uus Karyawan produksi 70,000/hari - 300,000 12 Firman Karyawan produksi 70,000/hari - 300,000 13 Acep Karyawan produksi 70,000/hari - 300,000 14 Iwan Karyawan produksi 70,000/hari - 300,000 15 Dede Karyawan produksi 70,000/hari - 300,000 16 Aas Karyawan produksi 70,000/hari - 300,000 (Rp) 53