LAMPIRAN
Lampiran 1. Daftar Menu dan Harga di Restoran Pastel Pizza and Rijsttafel Tahun 2008 pastel pizza Rijsttafel -pap - Pastel Schotel schotel regular 19.000,- schotel special 28.000,- Pastel Snack snack sayur 6.000,- snack abon 8.000,- snack pisang keju 8.000,- Pizza ground beef ¼ meter 36.000,- ground chicken ¼ meter 36.000,- tuna-mayo ¼ meter 36.000,- salad ¼ meter 36.000,- chocoberry ¼ meter 36.000,- kastengels ¼ meter 62.000,- Rijsttafel 48.000,- Selingan pudding sirsak 15.000,- sup kentang bakar 17.000,- sup bir kentang bakar 20.000,- kembang tahu 9.000,- Tambahan yamien 15.000,- miesoa 15.000,- wedang sekoteng 9.000,- wedang ronde 9.000,- mie goreng seafood pedas 19.000,- nasi goreng seafood pedas 19.000,- bihun goreng 19.000,- kentang goreng 15.000,- sosis panggang 29.000,- toge goreng 12.000,- Pancake coklat 15.000,- keju 15.000,- strawberry 15.000,- Fruit Drink es buah pala segar 500,- es green ice 15.000,- es kopyor 15.000,- lemon tea 9.000,- lemon squash 9.000,- peanut shake 15.000,- sunset punch 15.000,- tomachee smoothies 15.000,- rabbit favorite smoothies 12.000,- jus buah beri segar 15.000,- jus jeruk segar 9.000,- jus jambu klutuk segar 9.000,- jus buah sirsak segar 12.000,- jus buah timun segar 9.000,- jus kelapa muda 12.000,- jus alpukat 12.000,- Favorite Drink ice tea 3.000,- ice coffee 9.000,- ice cappucinno 9.000,- softdrink float 12.000,- soda susu 9.000,- aqua 5.000,- fanta/sprite/coke 4.000,- soda 4.000,- coke zero 6.000,- bir bintang 330 ml 12.000,- bir bintang 660 ml 16.000,- hot tea 3.000,- hot chocolate 9.000,- hot coffee 9.000,- Pitcher strawberry 60.000,- jeruk 45.000,- jambu 45.000,- sirsak 50.000,- timun 45.000,- kelapa muda 50.000,- Jl. Binamarga/1 Bogor (0251)839 2121 e-mail: pastelpizza@con.com 75
Lampiran 2. Daftar Menu dan Harga di Restoran Pastel Pizza and Rijsttafel Tahun 2009 pastel pizza Rijsttafel -pap - Pastel Schotel lamb schotel 45.000,- schotel regular 23.000,- schotel special 32.000,- Pastel Snack snack sayur 8.000,- snack abon 9.000,- snack pisang keju 9.000,- Pizza calzone ¼ meter 56.000,- ground beef ¼ meter 44.000,- ground chicken ¼ meter 44.000,- mayo ¼ meter 40.000,- salad ¼ meter 36.000,- chocoberry ¼ meter 36.000,- kastengels ¼ meter 62.000,- Rijsttafel 53.000,- Mini Rijsttafel 36.000,- Selingan pudding coklat mousse 15.000,- sup kentang bakar 19.000,- sup bir kentang bakar 33.000,- kembang tahu 9.000,- Tambahan sate buntel 45.000,- yamien 15.000,- miesoa 15.000,- wedang sekoteng 9.000,- wedang ronde 9.000,- mie goreng seafood pedas 19.000,- nasi goreng seafood pedas 19.000,- bihun goreng 19.000,- kentang goreng 15.000,- sosis panggang 29.000,- toge goreng 12.000,- sop buntut 39.000,- pisang bakar 15.000,- Pancake coklat 19.000,- keju 19.000,- strawberry 19.000,- Fruit Drink es buah pala segar 2.000,- es campur Paprijst 15.000,- es kopyor 18.000,- lemon tea 9.000,- lemon squash 9.000,- peanut shake 18.000,- sunset punch 18.000,- tomachee smoothies 15.000,- rabbit favorite smoothies 15.000,- jus buah beri segar 15.000,- jus jeruk segar 12.000,- jus jambu klutuk segar 12.000,- jus buah sirsak segar 12.000,- jus buah timun segar 9.000,- jus kelapa muda 12.000,- jus alpukat 12.000,- Favorite Drink ice tea 4.000,- ice coffee 9.000,- ice cappucinno 9.000,- softdrink float 12.000,- soda susu 9.000,- aqua 5.000,- fanta/sprite/coke 5.000,- soda 5.000,- coke zero 6.000,- bir bintang 330 ml 14.000,- bir bintang 660 ml 18.000,- hot tea 4.000,- hot chocolate 9.000,- hot coffee 9.000,- Pitcher strawberry 75.000,- jeruk 60.000,- jambu 60.000,- sirsak 60.000,- timun 45.000,- kelapa muda 60.000,- Jl. Binamarga/1 Bogor (0251)839 2121 e-mail: pastelpizza@con.com 76
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Lampiran 3. Layout Restoran Pastel Pizza and Rijsttafel B 2 1 3 6 A 5 D 77
Keterangan : A = Lantai 1 B = Lantai 2 C = Lantai 3 D = Lantai 4 1 = Areal parkir 2 = Etalse kaca 3 = Bar 4 = Kasir 5 = Dapur 6 = Toilet 7 = Tempat bermain anak 8 = Taman indoor 9 = Gudang 77
Lampiran 4. Laporan Laba-Rugi Restoran Pastel Pizza and Rijsttafel No. Keterangan Tahun 1 2 3 4 5 6 7 8 9 1 INFLOW - Pendapatan Usaha 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 - Total Inflow 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 2 OUTFLOW - Biaya Operasional 331.539.168 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 - Biaya Penyusutan 35.276.087 35.276.087 35.276.087 35.276.087 35.276.087 35.276.087 35.276.087 35.276.087 35.276.087 - Total Outflow 366.815.255 419.516.347 419.516.347 419.516.347 419.516.347 419.516.347 419.516.347 419.516.347 419.516.347 3 Laba bersih sebelum pajak 76.737.745 57.682.653 57.682.653 57.682.653 57.682.653 57.682.653 57.682.653 57.682.653 57.682.653 4 Pajak 9.010.662 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 5 Laba Bersih 67.727.084 51.530.255 51.530.255 51.530.255 51.530.255 51.530.255 51.530.255 51.530.255 51.530.255 78
Lampiran 5. Perhitungan Arus Tunai (Cash flow ) Restoran Pastel Pizza and Rijsttafel Keterangan Tahun A. INFLOW 0 1 2 3 4 5 6 7 8 9 1 Pendapatan Usaha 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 2 Nilai sisa 2.103.333 - Total Inflow - 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 B. OUTFLOW 1 Biaya Investasi 1 Tanah 198.000.000 0 0 0 0 0 0 0 0 0 2 Renovasi 22.500.000 0 0 0 0 0 0 0 0 0 3 Mesin penggilingan 8.100.000 0 0 0 0 0 0 0 0 0 4 Cool storage 13.500.000 0 0 0 0 0 0 0 0 0 5 Oven (gas) 3.200.000 0 0 0 0 4.000.000 0 0 0 0 6 Oven listrik 960.000 0 0 0 0 1.200.000 0 0 0 0 7 Loyang pizza 800.000 0 0 1.200.000 0 0 1.200.000 0 0 1.200.000 8 Loyang pastel snack 400.000 0 0 600.000 0 0 600.000 0 0 600.000 9 Loyang pastel schotel 333.333 0 0 500.000 0 0 500.000 0 0 500.000 10 Panci kecil 320.000 0 0 480.000 0 0 480.000 0 0 480.000 11 Panci besar 640.000 0 0 0 0 800.000 0 0 0 0 12 Baskom Stainless 120.000 0 0 0 0 150.000 0 0 0 0 13 Mixer 1.280.000 0 0 0 0 1.600.000 0 0 0 0 14 Blander 1.440.000 0 0 0 0 1.800.000 0 0 0 0 15 Kompor gas 1.980.000 0 0 0 0 0 0 0 0 0 16 Tabung gas 810.000 0 0 0 0 0 0 0 0 0 17 Kulkas 990.000 0 0 0 0 0 0 0 0 0 18 Lemari peralatan makan 2.250.000 0 0 0 0 0 0 0 0 0 19 Galon Air 112.000 0 0 0 0 140.000 0 0 0 0 20 Lemari sajian minuman 855.000 0 0 0 0 0 0 0 0 0 21 Rak piring dan gelas 360.000 0 0 0 0 0 0 0 0 0 22 Poci 80.000 0 0 120.000 0 0 120.000 0 0 120.000 23 Piring kecil 240.000 0 0 0 0 300.000 0 0 0 0 24 Piring oval 691.200 0 0 0 0 864.000 0 0 0 0 25 Piring besar 1.152.000 0 0 0 0 1.440.000 0 0 0 0 26 Mangkuk 518.400 0 0 0 0 648.000 0 0 0 0 27 Nampan Kayu 180.000 0 0 0 0 225.000 0 0 0 0 28 Asbak 40.500 0 0 0 0 0 0 0 0 0 29 Gelas (cold drink ) 341.600 0 0 0 0 427.000 0 0 0 0 30 Gelas (hot drink ) 300.800 0 0 0 0 376.000 0 0 0 0 31 cangkir 224.000 0 0 0 0 280.000 0 0 0 0 32 Sendok 129.600 0 0 0 0 0 0 0 0 0 33 Garpu 103.680 0 0 0 0 0 0 0 0 0 34 Dispenser 270.000 0 0 0 0 0 0 0 0 0 35 Pisau 1.215.000 0 0 0 0 0 0 0 0 0 36 Mesin Debet (CDM) 1.200.000 0 0 0 0 1.500.000 0 0 0 0 37 Komputer 2.000.000 0 0 0 0 2.500.000 0 0 0 0 38 Kalkulator 80.000 0 100.000 0 100.000 0 100.000 0 100.000 0 79
Lanjutan. Lampiran 5. Perhitungan Arus Tunai (Cash flow) Restoran Pastel Pizza and Rijsttafel 39 Meja 3.375.000 0 0 0 0 0 0 0 0 0 40 Kursi 6.615.000 0 0 0 0 0 0 0 0 0 41 Tempat sampah 80.000 0 0 0 0 100.000 0 0 0 0 42 Tempat tisu 136.000 0 0 0 0 170.000 0 0 0 0 43 Serbet 90.000 0 180.000 0 180.000 0 180.000 0 180.000 0 44 Botol saus 45.000 0 0 67.500 0 0 67.500 0 0 67.500 45 Botol kecap 45.000 0 0 67.500 0 0 67.500 0 0 67.500 46 Botol merica 40.000 0 0 60.000 0 0 60.000 0 0 60.000 47 Botol garam 40.000 0 0 60.000 0 0 60.000 0 0 60.000 48 Daftar menu 150.000 0 300.000 0 300.000 0 300.000 0 300.000 0 49 Motor roda tiga 11.250.000 0 0 0 0 0 0 0 0 0 - Total Biaya Investasi 289.583.113-580.000 3.155.000 580.000 18.520.000 3.735.000-580.000 3.155.000 - Biaya Operasional - Biaya Variabel 1 Bahan Baku Utama 30.989.569 33.044.870 33.044.870 33.044.870 33.044.870 33.044.870 33.044.870 33.044.870 33.044.870 Bahan Baku Pelengkap 42.795.119 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 2 Biaya Gas Elpiji 1.920.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 - Total Biaya Variabel 75.704.688 80.718.261 80.718.261 80.718.261 80.718.261 80.718.261 80.718.261 80.718.261 80.718.261 - Biaya Tetap 1 Biaya PDAM 2.520.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2 Biaya Telepon 2.640.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 3 Biaya Listrik 13.200.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 4 Transport 2.880.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 5 Gaji Karyawan 229.884.480 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 6 Perawatan, Kebersihan 1.200.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 7 Biaya Tak Terduga 1.800.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 8 Promosi 1.440.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 9 PBB 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 2 - Total Biaya Tetap 255.834.480 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 - Total Biaya Operasional 331.539.168 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 384.240.261 - Total Outflow 289.583.113 331.539.168 384.820.261 387.395.261 384.820.261 402.760.261 387.975.261 384.240.261 384.820.261 387.395.261 Benefit sebelum pajak -289.583.113 112.013.832 92.378.739 89.803.739 92.378.739 74.438.739 89.223.739 92.958.739 92.378.739 89.803.739 - Pajak 9.010.662 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 - Net benefit -289.583.113 103.003.170 86.226.341 83.651.341 86.226.341 68.286.341 83.071.341 86.806.341 86.226.341 83.651.341 - Discount Factor (i = 6%) 1,00000 0,94340 0,89000 0,83962 0,79209 0,74726 0,70496 0,66506 0,62741 0,59190 - Present Value -289.583.113 97.172.802 76.741.137 70.235.279 68.299.339 51.027.527 58.562.018 57.731.175 54.099.473 49.513.100 - NPV 293.798.736 - IRR 26,76% 26,52% - Manfaat bersih/thn 53.062.865 4.421.905,44 - PV Positif 583.381.849 - PV Negatif -289.583.113 - Net B/C 2,01 Payback Period 5 tahun 5 bulan 312.448.557 4,0 80
Lampiran 6. Analisis Nilai Pengganti (Switching Value ) Akibat Peningkatan Harga Bahan Baku Utama Restoran Pastel Pizza and Rijsttafel Keterangan Tahun A. INFLOW 0 1 2 3 4 5 6 7 8 9 1 Pendapatan Usaha 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 2 Nilai sisa 2.103.333 - Total Inflow - 443.553.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 477.199.000 B. OUTFLOW 1 Biaya Investasi 1 Bangunan 198.000.000 0 0 0 0 0 0 0 0 0 2 Renovasi 22.500.000 0 0 0 0 0 0 0 0 0 3 Mesin penggilingan 8.100.000 0 0 0 0 0 0 0 0 0 4 Cool storage 13.500.000 0 0 0 0 0 0 0 0 0 5 Oven (gas) 3.200.000 0 0 0 0 4.000.000 0 0 0 0 6 Oven listrik 960.000 0 0 0 0 1.200.000 0 0 0 0 7 Loyang pizza 800.000 0 0 1.200.000 0 0 1.200.000 0 0 1.200.000 8 Loyang pastel snack 400.000 0 0 600.000 0 0 600.000 0 0 600.000 9 Loyang pastel schotel 333.333 0 0 500.000 0 0 500.000 0 0 500.000 10 Panci kecil 320.000 0 0 480.000 0 0 480.000 0 0 480.000 11 Panci besar 640.000 0 0 0 0 800.000 0 0 0 0 12 Baskom Stainless 120.000 0 0 0 0 150.000 0 0 0 0 13 Mixer 1.280.000 0 0 0 0 1.600.000 0 0 0 0 14 Blander 1.440.000 0 0 0 0 1.800.000 0 0 0 0 15 Kompor gas 1.980.000 0 0 0 0 0 0 0 0 0 16 Tabung gas 810.000 0 0 0 0 0 0 0 0 0 17 Kulkas 990.000 0 0 0 0 0 0 0 0 0 18 Lemari peralatan makan 2.250.000 0 0 0 0 0 0 0 0 0 19 Galon Air 112.000 0 0 0 0 140.000 0 0 0 0 20 Lemari sajian minuman 855.000 0 0 0 0 0 0 0 0 0 21 Rak piring dan gelas 360.000 0 0 0 0 0 0 0 0 0 22 Poci 80.000 0 0 120.000 0 0 120.000 0 0 120.000 23 Piring kecil 240.000 0 0 0 0 300.000 0 0 0 0 24 Piring oval 691.200 0 0 0 0 864.000 0 0 0 0 25 Piring besar 1.152.000 0 0 0 0 1.440.000 0 0 0 0 26 Mangkuk 518.400 0 0 0 0 648.000 0 0 0 0 27 Nampan Kayu 180.000 0 0 0 0 225.000 0 0 0 0 28 Asbak 40.500 0 0 0 0 0 0 0 0 0 29 Gelas (cold drink ) 341.600 0 0 0 0 427.000 0 0 0 0 30 Gelas (hot drink ) 300.800 0 0 0 0 376.000 0 0 0 0 31 cangkir 224.000 0 0 0 0 280.000 0 0 0 0 32 Sendok 129.600 0 0 0 0 0 0 0 0 0 33 Garpu 103.680 0 0 0 0 0 0 0 0 0 34 Dispenser 270.000 0 0 0 0 0 0 0 0 0 35 Pisau 1.215.000 0 0 0 0 0 0 0 0 0 36 Mesin Debet (CDM) 1.200.000 0 0 0 0 1.500.000 0 0 0 0 37 Komputer 2.000.000 0 0 0 0 2.500.000 0 0 0 0 81
Lanjutan. Lampiran 6. Analisis Nilai Pengganti (Switching Value) Akibat Peningkatan Harga Bahan Baku Utama Restoran Pastel Pizza and Rijsttafel 38 Kalkulator 80.000 0 100.000 0 100.000 0 100.000 0 100.000 0 39 Meja 3.375.000 0 0 0 0 0 0 0 0 0 40 Kursi 6.615.000 0 0 0 0 0 0 0 0 0 41 Tempat sampah 80.000 0 0 0 0 100.000 0 0 0 0 42 Tempat tisu 136.000 0 0 0 0 170.000 0 0 0 0 43 Serbet 90.000 0 180.000 0 180.000 0 180.000 0 180.000 0 44 Botol saus 45.000 0 0 67.500 0 0 67.500 0 0 67.500 45 Botol kecap 45.000 0 0 67.500 0 0 67.500 0 0 67.500 46 Botol merica 40.000 0 0 60.000 0 0 60.000 0 0 60.000 47 Botol garam 40.000 0 0 60.000 0 0 60.000 0 0 60.000 48 Daftar menu 150.000 0 300.000 0 300.000 0 300.000 0 300.000 0 49 Motor roda tiga 11.250.000 0 0 0 0 0 0 0 0 0 - Total Biaya Investasi 289.583.113-580.000 3.155.000 580.000 18.520.000 3.735.000-580.000 3.155.000 - Biaya Operasional - Biaya Variabel 1 Bahan Baku Utama 71.850.405 76.615.692 76.615.692 76.615.692 76.615.692 76.615.692 76.615.692 76.615.692 76.615.692 2 Bahan Baku Pelengkap 42.795.119 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 45.633.391 3 Biiaya Gas Elpiji 1.920.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 - Total Biaya Variabel 116.565.524 124.289.083 124.289.083 124.289.083 124.289.083 124.289.083 124.289.083 124.289.083 124.289.083 - Biaya Tetap 1 Biaya PDAM 2.520.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2 Biaya Telepon 2.640.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 3 Biaya Listrik 13.200.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 4 Transport 2.880.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 5 Gaji Karyawan 229.884.480 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 6 Perawatan, Kebersihan 1.200.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 7 Biaya Tak Terduga 1.800.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 8 Promosi 1.440.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 9 PBB 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 - Total Biaya Tetap 255.834.480 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 2 Total Biaya Operasional 372.400.004 427.811.083 427.811.083 427.811.083 427.811.083 427.811.083 427.811.083 427.811.083 427.811.083 - Total Outflow 289.583.113 372.400.004 428.391.083 430.966.083 428.391.083 446.331.083 431.546.083 427.811.083 428.391.083 430.966.083 - Benefit sebelum pajak -289.583.113 71.152.996 48.807.917 46.232.917 48.807.917 30.867.917 45.652.917 49.387.917 48.807.917 46.232.917 Pajak 9.010.662 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 - Net benefit -289.583.113 62.142.334 42.655.519 40.080.519 42.655.519 24.715.519 39.500.519 43.235.519 42.655.519 40.080.519 - Discount Factor (i = 6 %) 1,00000 0,94340 0,89000 0,83962 0,79209 0,74726 0,70496 0,66506 0,62741 0,59190 - Present Value -289.583.113 58.624.843 37.963.260 33.652.376 33.787.166 18.468.873 27.846.307 28.754.089 26.762.600 23.723.598 - NPV 0,00 - IRR 6,00% 5,78% - Manfaat bersih/thn 9.793.152 816.096,03 - PV Positif 289.583.113 - PV Negatif -289.583.113 - Net B/C 1,00 - Payback Period 29 tahun 6 bulan 289.583.113 82
Lampiran 7. Analisis Nilai Pengganti (Switching Value ) Akibat Penurunan Tingkat Penjualan Restoran Pastel Pizza and Rijsttafel Keterangan Tahun A. INFLOW 0 1 2 3 4 5 6 7 8 9 1 Pendapatan Usaha 396.724.441 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 2 Nilai sisa 2.103.333 - Total Inflow - 396.724.441 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 426.818.230 B. OUTFLOW 1 Biaya Investasi 1 Bangunan 198.000.000 0 0 0 0 0 0 0 0 0 2 Renovasi 22.500.000 0 0 0 0 0 0 0 0 0 3 Mesin penggilingan 8.100.000 0 0 0 0 0 0 0 0 0 4 Cool storage 13.500.000 0 0 0 0 0 0 0 0 0 5 Oven (gas) 3.200.000 0 0 0 0 4.000.000 0 0 0 0 6 Oven listrik 960.000 0 0 0 0 1.200.000 0 0 0 0 7 Loyang pizza 800.000 0 0 1.200.000 0 0 1.200.000 0 0 1.200.000 8 Loyang pastel snack 400.000 0 0 600.000 0 0 600.000 0 0 600.000 9 Loyang pastel schotel 333.333 0 0 500.000 0 0 500.000 0 0 500.000 10 Panci kecil 320.000 0 0 480.000 0 0 480.000 0 0 480.000 11 Panci besar 640.000 0 0 0 0 800.000 0 0 0 0 12 Baskom Stainless 120.000 0 0 0 0 150.000 0 0 0 0 13 Mixer 1.280.000 0 0 0 0 1.600.000 0 0 0 0 14 Blander 1.440.000 0 0 0 0 1.800.000 0 0 0 0 15 Kompor gas 1.980.000 0 0 0 0 0 0 0 0 0 16 Tabung gas 810.000 0 0 0 0 0 0 0 0 0 17 Kulkas 990.000 0 0 0 0 0 0 0 0 0 18 Lemari peralatan makan 2.250.000 0 0 0 0 0 0 0 0 0 19 Galon Air 112.000 0 0 0 0 140.000 0 0 0 0 20 Lemari sajian minuman 855.000 0 0 0 0 0 0 0 0 0 21 Rak piring dan gelas 360.000 0 0 0 0 0 0 0 0 0 22 Poci 80.000 0 0 120.000 0 0 120.000 0 0 120.000 23 Piring kecil 240.000 0 0 0 0 300.000 0 0 0 0 24 Piring oval 691.200 0 0 0 0 864.000 0 0 0 0 25 Piring besar 1.152.000 0 0 0 0 1.440.000 0 0 0 0 26 Mangkuk 518.400 0 0 0 0 648.000 0 0 0 0 27 Nampan Kayu 180.000 0 0 0 0 225.000 0 0 0 0 28 Asbak 40.500 0 0 0 0 0 0 0 0 0 29 Gelas (cold drink ) 341.600 0 0 0 0 427.000 0 0 0 0 30 Gelas (hot drink ) 300.800 0 0 0 0 376.000 0 0 0 0 31 cangkir 224.000 0 0 0 0 280.000 0 0 0 0 32 Sendok 129.600 0 0 0 0 0 0 0 0 0 33 Garpu 103.680 0 0 0 0 0 0 0 0 0 34 Dispenser 270.000 0 0 0 0 0 0 0 0 0 35 Pisau 1.215.000 0 0 0 0 0 0 0 0 0 36 Mesin Debet (CDM) 1.200.000 0 0 0 0 1.500.000 0 0 0 0 37 Komputer 2.000.000 0 0 0 0 2.500.000 0 0 0 0 38 Kalkulator 80.000 0 100.000 0 100.000 0 100.000 0 100.000 0 83
Lanjutan. Lampiran 7. Analisis Nilai Pengganti (Switching Value) Akibat Penurunan Tingkat Penjualan Restoran Pastel Pizza and Rijsttafel 39 Meja 3.375.000 0 0 0 0 0 0 0 0 0 40 Kursi 6.615.000 0 0 0 0 0 0 0 0 0 41 Tempat sampah 80.000 0 0 0 0 100.000 0 0 0 0 42 Tempat tisu 136.000 0 0 0 0 170.000 0 0 0 0 43 Serbet 90.000 0 180.000 0 180.000 0 180.000 0 180.000 0 44 Botol saus 45.000 0 0 67.500 0 0 67.500 0 0 67.500 45 Botol kecap 45.000 0 0 67.500 0 0 67.500 0 0 67.500 46 Botol merica 40.000 0 0 60.000 0 0 60.000 0 0 60.000 47 Botol garam 40.000 0 0 60.000 0 0 60.000 0 0 60.000 48 Daftar menu 150.000 0 300.000 0 300.000 0 300.000 0 300.000 0 49 Motor roda tiga 11.250.000 0 0 0 0 0 0 0 0 0 - Total Biaya Investasi 289.583.113-580.000 3.155.000 580.000 18.520.000 3.735.000-580.000 3.155.000 - Biaya Operasional - Biaya Variabel 1 Bahan Baku Utama 29.500.000 31.900.000 31.900.000 31.900.000 31.900.000 31.900.000 31.900.000 31.900.000 31.900.000 Bahan Baku Pelengkap 37.896.652 40.035.999 40.035.999 40.035.999 40.035.999 40.035.999 40.035.999 40.035.999 40.035.999 2 Biaya Gas Elpiji 1.920.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 - Total Biaya Variabel 69.316.652 73.975.999 73.975.999 73.975.999 73.975.999 73.975.999 73.975.999 73.975.999 73.975.999 - Biaya Tetap 1 Biaya PDAM 2.520.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2.880.000 2 Biaya Telepon 2.640.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 2.220.000 3 Biaya Listrik 13.200.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 15.000.000 4 Transport 2.880.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 3.240.000 5 Gaji Karyawan 229.884.480 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 273.672.000 6 Perawatan, Kebersihan 1.200.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 1.800.000 7 Biaya Tak Terduga 1.800.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 2.400.000 8 Promosi 1.440.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 2.040.000 9 PBB 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 270.000 2 - Total Biaya Tetap 255.834.480 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 303.522.000 - Total Biaya Operasional 325.151.132 377.497.999 377.497.999 377.497.999 377.497.999 377.497.999 377.497.999 377.497.999 377.497.999 - Total Outflow 289.583.113 325.151.132 378.077.999 380.652.999 378.077.999 396.017.999 381.232.999 377.497.999 378.077.999 380.652.999 Benefit sebelum pajak -289.583.113 71.573.309 48.740.231 46.165.231 48.740.231 30.800.231 45.585.231 49.320.231 48.740.231 46.165.231 - Pajak 9.010.662 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 6.152.398 - Net benefit -289.583.113 62.562.647 42.587.833 40.012.833 42.587.833 24.647.833 39.432.833 43.167.833 42.587.833 40.012.833 - Discount Factor (i = 6 %) 1,00000 0,94340 0,89000 0,83962 0,79209 0,74726 0,70496 0,66506 0,62741 0,59190 - Present Value -289.583.113 59.021.365 37.903.020 33.595.546 33.733.553 18.418.295 27.798.591 28.709.075 26.720.133 23.683.535 - NPV 0,00 - IRR 6,00% 5,78% - Manfaat bersih/thn 9.779.689 814.974,07 - PV Positif 289.583.113 - PV Negatif -289.583.113 - Net B/C 1,00 Payback Period 29 tahun 7 bulan 289.583.113 84
Lampiran 8. Foto Lokasi dan Produk Restoran Pastel Pizza and Rijsttafel A. Foto Lokasi 1. Tampak Depan 2. Toilet 3. Tempat Bermain Anak 4. Mini Bar 5. Penataan Interior 85
B. Foto Produk Makanan dan Minuman 1. Pizza Geound Beef 2. Pizza Chocoberry 3. Pastel Snack 4. Pastel Schotel 5. Favorite Drink 6. Fruit Drink 86