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Straight Line (SL) Method

Depreciation Expense Accumulated Depreciation


Year (debit) (credit)

1 $ 270,000.00 $ 270,000.00
2 $ 270,000.00 $ 270,000.00
3 $ 270,000.00 $ 270,000.00
4 $ 270,000.00 $ 270,000.00
5 $ 270,000.00 $ 270,000.00
∑ $ 1,350,000.00 $ 1,350,000.00

Double Declining Balance (DDB) Method


Year Computation Depreciation Expense

1 $ 80,000.00 x 40% $ 960,000.00


2 $ 64,000.00 x 40% $ 576,000.00
3 $ 51,200.00 x 40% $ 345,600.00
4 $ 40,960.00 x 40% $ 207,360.00
5 $ 32.768.00 x 40% $ 124,416.00
10 $ 311,040.00
∑ $ 2,524,416.00
ine (SL) Method
Accumulated Depreciation Book Value
Balanced

$ 1,350,000.00
$ 270,000.00 $ 1,080,000.00
$ 540,000.00 $ 810,000.00
$ 810,000.00 $ 540,000.00
$ 1,080,000.00 $ 270,000.00
$ 1,350,000.00 $ -

g Balance (DDB) Method


Accumulative Depreciation Book Value
$ 2,400,000.00
$ 960,000.00 $ 1,440,000.00
$ 1,536,000.00 $ 864,000.00
$ 1,881,600.00 $ 518,400.00
$ 2,088,960.00 $ 311,040.00
$ 2,213,376.00 $ 186,624.00
$ 2,524,416.00 $ -
Tahun Depresiasi BV Pendapatan Pengeluaran

1 $ 170,000.00 $ 170,000.00 $ (3,960,991.25) $ 7,758,766.25


2 $ 170,000.00 $ 340,000.00 $ (3,960,991.25) $ 7,758,766.25
3 $ 170,000.00 $ 510,000.00 $ (3,960,991.25) $ 7,758,766.25
4 $ 170,000.00 $ 680,000.00 $ (3,832,851.25) $ 7,758,766.25
5 $ 170,000.00 $ 850,000.00 $ (3,698,304.25) $ 7,758,766.25

6 $ 200,000.00 $ 200,000.00 $ (276,745.15) $ 7,758,766.25


7 $ 173,333.33 $ 373,333.33 $ (123,073.75) $ 7,758,766.25
8 $ 150,222.22 $ 523,555.56 $ 37,303.44 $ 7,758,766.25
9 $ 130,192.59 $ 653,748.15 $ 204,852.09 $ 7,758,766.25
10 $ 112,833.58 $ 766,581.73 $ 380,043.75 $ 7,758,766.25
11 $ 97,789.10 $ 864,370.83 $ 429,599.97 $ 7,758,766.25
12 $ 84,750.56 $ 949,121.39 $ 755,287.34 $ 7,758,766.25
13 $ 73,450.48 $ 1,022,571.87 $ 956,334.55 $ 7,758,766.25
14 $ 63,657.08 $ 1,086,228.95 $ 1,167,019.79 $ 7,758,766.25
15 $ 55,169.47 $ 1,141,398.43 $ 1,387,880.20 $ 7,758,766.25
16 $ 47,813.54 $ 1,189,211.97 $ 1,619,472.41 $ 7,758,766.25
17 $ 41,438.40 $ 1,230,650.37 $ 1,862,374.52 $ 7,758,766.25
18 $ 35,913.28 $ 1,266,563.66 $ 2,117,187.98 $ 7,758,766.25
19 $ 31,124.85 $ 1,297,688.50 $ 2,384,539.53 $ 7,758,766.25
20 $ 26,974.87 $ 1,324,663.37 $ 2,665,083.07 $ 7,758,766.25
Total $ 1,616,581.73 $ (19,191,748.87) $ 77,587,662.50

Total CFAT = Total CFBT - Total Bunga - Total Pajak - Total principal
Pinjaman CFBT Depresiasi Bunga Principal
$ 350.00 $ (350.00)
$ (11,719,757.50) $ 170,000.00 $ 2,469,019.00 $ 4,938,038.00
$ (11,719,757.50) $ 170,000.00 $ 2,469,019.00 $ 4,938,038.00
$ (11,719,757.50) $ 170,000.00 $ 2,469,019.00 $ 4,938,038.00
$ (11,591,617.50) $ 170,000.00 $ 2,469,019.00 $ 4,938,038.00
$ (11,457,070.50) $ 170,000.00 $ 2,469,019.00 $ 4,938,038.00
$ 155,175,325.00 $ (155,175,325.00)
$ (8,035,511.40) $ 200,000.00 $ 150,000.00 $ 100,000.00
$ (7,881,840.00) $ 173,333.33 $ 150,000.00 $ 100,000.00
$ (7,721,462.81) $ 150,222.22 $ 150,000.00 $ 100,000.00
$ (7,553,914.16) $ 130,192.59 $ 150,000.00 $ 100,000.00
$ (7,378,722.50) $ 112,833.58 $ 150,000.00 $ 100,000.00
$ (7,329,166.28) $ 97,789.10 $ 150,000.00 $ 100,000.00
$ (7,003,478.91) $ 84,750.56 $ 150,000.00 $ 100,000.00
$ (6,802,431.70) $ 73,450.48 $ 150,000.00 $ 100,000.00
$ (6,591,746.46) $ 63,657.08 $ 150,000.00 $ 100,000.00
$ (6,370,886.05) $ 55,169.47 $ 150,000.00 $ 100,000.00
$ (6,139,293.84) $ 47,813.54 $ 150,000.00 $ 100,000.00
$ (5,896,391.73) $ 41,438.40 $ 150,000.00 $ 100,000.00
$ (5,641,578.27) $ 35,913.28 $ 150,000.00 $ 100,000.00
$ (5,374,226.72) $ 31,124.85 $ 150,000.00 $ 100,000.00
$ (5,093,683.18) $ 26,974.87 $ 150,000.00 $ 100,000.00
$ 155,175,675.00 $ (251,955,086.37) $ 1,616,581.73 $ 13,095,095.00 $ 25,190,190.00

= $ 1,939,581,390.58
TI Pajak CFAT
$ (350.00)
$ (14,358,776.50) $ (287,175,530.00) $ 268,048,715.50
$ (14,358,776.50) $ (287,175,530.00) $ 268,048,715.50
$ (14,358,776.50) $ (287,175,530.00) $ 268,048,715.50
$ (14,230,636.50) $ (284,612,730.00) $ 265,614,055.50
$ (14,096,089.50) $ (281,921,790.00) $ 263,057,662.50
$ (155,175,325.00)
$ (8,385,511.40) $ (167,710,228.00) $ 159,424,716.60
$ (8,205,173.33) $ (164,103,466.65) $ 155,971,626.65
$ (8,021,685.03) $ (160,433,700.57) $ 152,462,237.76
$ (7,834,106.75) $ (156,682,135.07) $ 148,878,220.91
$ (7,641,556.08) $ (152,831,121.66) $ 145,202,399.16
$ (7,576,955.39) $ (151,539,107.74) $ 143,959,941.46
$ (7,238,229.47) $ (144,764,589.30) $ 137,511,110.39
$ (7,025,882.18) $ (140,517,643.57) $ 133,465,211.87
$ (6,805,403.54) $ (136,108,070.88) $ 129,266,324.42
$ (6,576,055.53) $ (131,521,110.50) $ 124,900,224.45
$ (6,337,107.38) $ (126,742,147.60) $ 120,352,853.76
$ (6,087,830.13) $ (121,756,602.64) $ 115,610,210.91
$ (5,827,491.55) $ (116,549,831.04) $ 110,658,252.77
$ (5,555,351.57) $ (111,107,031.40) $ 105,482,804.67
$ (5,270,658.04) $ (105,413,160.89) $ 100,069,477.72
$ (111,491,088.10) $ (2,229,821,761.94) $ 1,939,581,390.58
No.
A Asset 1 2 3
1 Equipment $ 850,000.00 $ - $ -
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25
Total Asset $
B Liability 1 2 3
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00
Total Liability $
C Equity 1 2 3
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ -
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset$ $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability$ $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity$ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and$Equity $
Total assets - Total Liability
$ and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
$ Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
$ Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
$ Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
$ Total Liability and Equity $
Total$assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
$ Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
$ Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
$ Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
$ Total Liability and Equity $
$ Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ $ - - $
Total Equity $ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No. Balance Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $ $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
Balance No.
Sheet
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total
$ Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
$ Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
No.
A Asset 1 2 3 4
1 Equipment $ 850,000.00 $ - $ - $
2 Piutang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
3 Piutang Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
4 Piutang dagang $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295.00 $ 15,580,295
5 Administrasi $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221.25 $ 11,685,221
6 Bangunan $ 100,000.00
7 Asset Lain $ 315,000.00
Total Asset per Year $ 33,247,503.25 $ 31,982,503.25 $ 31,982,503.25 $ 32,495,063
Total Asset $
B Liability 1 2 3 4
1 Utang Pajak $ 3,908,187.00 $ 3,908,187.00 $ 3,908,187.00 $ 4,420,747
2 Gaji $ 808,800.00 $ 808,800.00 $ 808,800.00 $ 808,800
3 Prinsipal $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038
4 Bunga $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019
Total Liability per Year $ 12,124,044.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability $
C Equity 1 2 3 4
1 Modal Individu $ 46,740,885.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 46,740,885.00 $ - $ - $
Total Equity $
Total Liability and Equity per Year $ 58,864,929.00 $ 12,124,044.00 $ 12,124,044.00 $ 12,636,604
Total Liability and Equity $
Total assets - Total Liability and Equity $
Variabel Nilai
Total Ore 430,000.00
Ore yang terjual pada pasar ekspor 258,000.00
Ore yang terjual pada pasar lokal 64,500.00
Total Waste -
revenue export market 154,800,000.00
revenue local market 37,410,000.00
Total Revenue $ 192,210,000.00
Salary $ 16,176,000.00
Operationanl Cost $ 61,725,475.00
Development $ 10,000,000.00
Marketing Cost $ 38,442,000.00
Administration Cost $ 28,831,500.00
Overhead Cost $ 350.00
Total Cost $ 155,175,325.00
Modal Awal $ 61,725,475.00
Pribadi $ 37,035,285.00
Investing (1-5 year) $ 24,690,190.00
Investing (6-20 year) $ 1,500,000.00
Modal $ 155,175,325.00
Umur Tambang 20
persentase penjualan pasar ekspor 80%
persantase penjualan pada pasar lokal 20%
Interest 10.00%
Royalti 0%
Marketing Cost 20%
Administration Cost 15%
Price Increase per Year 5%
Depletion Rate 360.87
Cost or Unit Depletion per Year $ 7,758,766.25
Statuory Precentage 10%
Statuory Precentage of Gross Income $ 1,281,400.00
Depletion Rate 50%
50% of Net Income $ 2,527,616.88

Year
Parameter Ekonomi
1
Ore (Ton) 21,500.00
Export Price $ 600.00
Local Price $ 580.00
Gross Revenue $ 12,814,000.00
Total Cost (USD) $ 7,758,766.25
Net Revenue (EBIT) (USD) $ 5,055,233.75
Depreciation $ 170,000.00
Depletion $ -
The Interest Of Debt From Bank (10%) $ 2,469,019.00
EBT (USD) $ 4,885,233.75
Export tax (80 %) $ 3,908,187.00
Longterm debt (Principle) $ 4,938,038.00
Net Income (EAT) (USD) $ (3,960,991.25)

Total Net Income $ (3,846,969.51)


Muhammad Safaruddin Ikbal Ar
D62116306

Year Year Year Year


2 3 4 5
21,500.00 21,500.00 21,500.00 21,500.00
600.00 600.00 630.00 661.50
$ 580.00 $ 580.00 609.00 639.45
$ 12,814,000.00 $ 12,814,000.00 $ 13,454,700.00 $ 14,127,435.00
$ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25
$ 5,055,233.75 $ 5,055,233.75 $ 5,695,933.75 $ 6,368,668.75
$ 170,000.00 $ 170,000.00 $ 170,000.00 $ 170,000.00
$ - $ - $ - $ -
$ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00 $ 2,469,019.00
$ 4,885,233.75 $ 4,885,233.75 $ 5,525,933.75 $ 6,198,668.75
$ 3,908,187.00 $ 3,908,187.00 $ 4,420,747.00 $ 4,958,935.00
$ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00 $ 4,938,038.00
$ (3,960,991.25) $ (3,960,991.25) $ (3,832,851.25) $ (3,698,304.25)
Year Year
6 7
21,500.00 21,500.00
694.58 729.30
671.42 704.99
$ 14,833,806.75 $ 15,575,497.09
$ 7,758,766.25 $ 7,758,766.25
$ 7,075,040.50 $ 7,816,730.84
$ 200,000.00 $ 173,333.33
$ 7,758,766.25 $ 7,758,766.25
$ 150,000.00 $ 150,000.00
$ (883,725.75) $ (115,368.75)
$ (706,980.60) $ (92,295.00)
$ 100,000.00 $ 100,000.00
$ (276,745.15) $ (123,073.75)
Year Year
8 9
21,500.00 21,500.00
765.77 804.06
740.24 777.26
$ 16,354,271.94 $ 17,171,985.54
$ 7,758,766.25 $ 7,758,766.25
$ 8,595,505.69 $ 9,413,219.29
$ 150,222.22 $ 130,192.59
$ 7,758,766.25 $ 7,758,766.25
$ 150,000.00 $ 150,000.00
$ 686,517.22 $ 1,524,260.45
$ 549,213.78 $ 1,219,408.36
$ 100,000.00 $ 100,000.00
$ 37,303.44 $ 204,852.09
Year Year
10 11
21,500.00 21,500.00
844.26 886.47
816.12 856.92
$ 18,030,584.82 $ 18,932,114.06
$ 7,758,766.25 $ 7,758,766.25
$ 10,271,818.57 $ 11,173,347.81
$ 112,833.58 $ 766,581.73
$ 7,758,766.25 $ 7,758,766.25
$ 150,000.00 $ 150,000.00
$ 2,400,218.74 $ 2,647,999.83
$ 1,920,174.99 $ 2,118,399.86
$ 100,000.00 $ 100,000.00
$ 380,043.75 $ 429,599.97
Year Year Year Year
12 13 14 15
21,500.00 21,500.00 21,500.00 21,500.00
930.80 977.34 1,026.20 1,077.51
899.77 944.76 992.00 1,041.60
$ 19,878,719.76 $ 20,872,655.75 $ 21,916,288.53 $ 23,012,102.96
$ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25
$ 12,119,953.51 $ 13,113,889.50 $ 14,157,522.28 $ 15,253,336.71
$ 84,750.56 $ 73,450.48 $ 63,657.08 $ 55,169.47
$ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25
$ 150,000.00 $ 150,000.00 $ 150,000.00 $ 150,000.00
$ 4,276,436.70 $ 5,281,672.77 $ 6,335,098.95 $ 7,439,400.99
$ 3,421,149.36 $ 4,225,338.21 $ 5,068,079.16 $ 5,951,520.79
$ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00
$ 755,287.34 $ 956,334.55 $ 1,167,019.79 $ 1,387,880.20
Year Year Year Year
16 17 18 19
21,500.00 21,500.00 21,500.00 21,500.00
1,131.39 1,187.96 1,247.36 1,309.72
1,093.68 1,148.36 1,205.78 1,266.07
$ 24,162,708.11 $ 25,370,843.52 $ 26,639,385.69 $ 27,971,354.98
$ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25
$ 16,403,941.86 $ 17,612,077.27 $ 18,880,619.44 $ 20,212,588.73
$ 47,813.54 $ 41,438.40 $ 35,913.28 $ 31,124.85
$ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25 $ 7,758,766.25
$ 150,000.00 $ 150,000.00 $ 150,000.00 $ 150,000.00
$ 8,597,362.07 $ 9,811,872.61 $ 11,085,939.91 $ 12,422,697.63
$ 6,877,889.65 $ 7,849,498.09 $ 8,868,751.93 $ 9,938,158.10
$ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00
$ 1,619,472.41 $ 1,862,374.52 $ 2,117,187.98 $ 2,384,539.53
Year
20
21,500.00
1,375.21
1,329.37
$ 29,369,922.72
$ 7,758,766.25
$ 21,611,156.47
$ 26,974.87
$ 7,758,766.25
$ 150,000.00
$ 13,825,415.36
$ 11,060,332.29
$ 100,000.00
$ 2,665,083.07
Tahun 1
PENDAPATAN $ 192,210,000
(-) Biaya Pembebasan Lahan $ 10,000,000
(-) Biaya Peralatan $ 850,000
(-) Biaya Konstruksi Bangunan $ 100,000
(-) Biaya Pengupasan $ 2,405,850
(-) Biaya Pemboran $ 11,878,750
(-) Biaya Peledakan $ 13,080,600
(-) Biaya Pemuatan $ 5,506,150
(-) Biaya Pengangkutan $ 10,760,750
(-) Biaya Transportasi $ 7,143,375
(-) Gaji Pegawai $ 16,176,000
(-) Biaya Marketing $ 15,580,295
(-) Biaya Administrasi $ 11,685,221
(-) Biaya Pembaharuan Alat dan Bangunan -
(-) Biaya Penerbitan Saham -
(-) Investasi di Perusahaan Lain -
KEUNTUNGAN KOTOR $ 87,043,009
(-) Depresiasi $ 170,000
PENDAPATAN KENA PAJAK SEBELUM $ 86,873,009
DEPLESI
(-) Deplesi % (14 %) dari tahun ke 6-20 -
PENDAPATAN KENA PAJAK $ 86,873,009
(-) Bunga 10% (7 tahun) $ 3,116,059
PENDAPATAN KENA PAJAK $ 83,756,950
(-) Principal $ 1,558,030
PENDAPATAN KENA PAJAK $ 82,198,920
(-) Pajak 50% $ 41,099,460
KEUNTUNGAN BERSIH $ 45,773,549
(+) Depresiasi $ 170,000
(+) Deplesi $ -
(+) Bunga $ 3,116,059
(+) Principal $ 1,558,030
CASH FLOW $ 50,617,637
2 3 4 5 6
$ 192,210,000 $ 192,210,000 $ 201,820,500 $ 211,911,525 $ 222,507,101
$ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000
$ 850,000 $ 850,000 $ 850,000 $ 850,000 -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
$ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850
$ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750
$ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600
$ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150
$ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750
$ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375
$ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000
$ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295
$ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221
- - - - $ 1,500,000
- - - - $ 500,000
- - - - $ 255,000
$ 87,043,009 $ 87,043,009 $ 96,653,509 $ 106,744,534 $ 115,935,110.00
$ 170,000 $ 170,000 $ 170,000 $ 170,000 $ 200,000
$ 86,873,009 $ 86,873,009 $ 96,483,509 $ 106,574,534 $ 115,735,110
- - - - $ 16,230,915
$ 86,873,009 $ 86,873,009 $ 96,483,509 $ 106,574,534 $ 99,504,195
$ 3,116,059 $ 3,116,059 $ 3,116,059 $ 3,116,059 $ 3,116,059
$ 83,756,950 $ 83,756,950 $ 93,367,450 $ 103,458,475 $ 96,388,136
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 82,198,920 $ 82,198,920 $ 91,809,420 $ 101,900,445 $ 94,830,106
$ 41,099,460 $ 41,099,460 $ 45,904,710 $ 50,950,223 $ 47,415,053
$ 45,773,549 $ 45,773,549 $ 50,578,799 $ 55,624,311 $ 52,089,142
$ 170,000 $ 170,000 $ 170,000 $ 170,000 $ 200,000
- - - - $ 6,638,107
$ 3,116,059 $ 3,116,059 $ 3,116,059 $ 3,116,059 $ 3,116,059
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 50,617,637 $ 50,617,637 $ 55,422,887 $ 60,468,400 $ 63,601,337
7 8 9 10 11
$ 233,632,456 $ 245,314,079 $ 257,579,783 $ 270,458,772 $ 283,981,711
$ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000
- - - - -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
$ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850
$ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750
$ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600
$ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150
$ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750
$ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375
$ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000
$ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295
$ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221
$ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000
$ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000
$ 255,000 $ 255,000 $ 255,000 $ 255,000 $ 255,000
$ 127,060,465.06 $ 138,742,087.88 $151,007,791.83 $ 163,886,780.99 $ 177,409,719.60
$ 173,333.33 $ 150,222.22 $ 130,192.59 $ 112,833.58 $ 97,789.10
$ 126,887,132 $ 138,591,866 $ 150,877,599 $ 163,773,947 $ 177,311,930
$ 17,788,465 $ 19,423,892 $ 21,141,091 $ 22,944,149 $ 24,837,361
$ 109,098,667 $ 119,167,973 $ 129,736,508 $ 140,829,798 $ 152,474,570
$ 3,116,059 - - - -
$ 105,982,608 $ 119,167,973 $ 129,736,508 $ 140,829,798 $ 152,474,570
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 104,424,578 $ 117,609,944 $ 128,178,479 $ 139,271,769 $ 150,916,540
$ 52,212,289 $ 58,804,972 $ 64,089,239 $ 69,635,884 $ 75,458,270
$ 56,886,378 $ 60,363,001 $ 65,647,269 $ 71,193,914 $ 77,016,300
$ 173,333.33 $ 150,222.22 $ 130,192.59 $ 112,833.58 $ 97,789.10
$ 7,309,720 $ 8,232,696 $ 8,972,494 $ 9,749,024 $ 10,564,158
$ 3,116,059 - - - -
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 69,043,520 $ 70,303,949 $ 76,307,985 $ 82,613,801 $ 89,236,276
12 13 14 15 16
$ 298,180,796 $ 313,089,836 $ 328,744,328 $ 345,181,544 $ 362,440,622
$ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000
- - - - -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
$ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850
$ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750
$ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600
$ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150
$ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750
$ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375
$ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000
$ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295
$ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221
$ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000
$ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000
$ 255,000 $ 255,000 $ 255,000 $ 255,000 $ 255,000
$ 191,608,805.14 $ 206,517,844.96 $222,172,336.77 $ 238,609,553.17 $ 255,868,630.40
$ 84,750.56 $ 73,450.48 $ 63,657.08 $ 55,169.47 $ 47,813.54
$ 191,524,055 $ 206,444,394 $ 222,108,680 $ 238,554,384 $ 255,820,817
$ 26,825,233 $ 28,912,498 $ 31,104,127 $ 33,405,337 $ 35,821,608
$ 164,698,822 $ 177,531,896 $ 191,004,553 $ 205,149,046 $ 219,999,209
- - - - -
$ 164,698,822 $ 177,531,896 $ 191,004,553 $ 205,149,046 $ 219,999,209
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 163,140,792 $ 175,973,867 $ 189,446,523 $ 203,591,017 $ 218,441,179
$ 81,570,396 $ 87,986,933 $ 94,723,262 $ 101,795,508 $ 109,220,590
$ 83,128,426 $ 89,544,963 $ 96,281,291 $ 103,353,538 $ 110,778,619
$ 84,750.56 $ 73,450.48 $ 63,657.08 $ 55,169.47 $ 47,813.54
$ 11,419,855 $ 12,318,171 $ 13,261,257 $ 14,251,371 $ 15,290,883
- - - - -
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 96,191,061 $ 103,494,613 $ 111,164,234 $ 119,218,108 $ 127,675,345
17 18 19 20
$ 380,562,653 $ 399,590,785 $ 419,570,325 $ 440,548,841
$ 10,000,000 $ 10,000,000 $ 10,000,000 $ 10,000,000
- - - -
$ 100,000 $ 100,000 $ 100,000 $ 100,000
$ 2,405,850 $ 2,405,850 $ 2,405,850 $ 2,405,850
$ 11,878,750 $ 11,878,750 $ 11,878,750 $ 11,878,750
$ 13,080,600 $ 13,080,600 $ 13,080,600 $ 13,080,600
$ 5,506,150 $ 5,506,150 $ 5,506,150 $ 5,506,150
$ 10,760,750 $ 10,760,750 $ 10,760,750 $ 10,760,750
$ 7,143,375 $ 7,143,375 $ 7,143,375 $ 7,143,375
$ 16,176,000 $ 16,176,000 $ 16,176,000 $ 16,176,000
$ 15,580,295 $ 15,580,295 $ 15,580,295 $ 15,580,295
$ 11,685,221 $ 11,685,221 $ 11,685,221 $ 11,685,221
$ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000
$ 500,000 $ 500,000 $ 500,000 $ 500,000
$ 255,000 $ 255,000 $ 255,000 $ 255,000
$ 273,990,661.48 $ 293,018,794.11 $ 312,998,333.38 $ 333,976,849.61
$ 41,438.40 $ 35,913.28 $ 31,124.85 $ 26,974.87
$ 273,949,223 $ 292,982,881 $ 312,967,209 $ 333,949,875
$ 38,358,693 $ 41,022,631 $ 43,819,767 $ 46,756,759
$ 235,590,530 $ 251,960,250 $ 269,147,442 $ 287,193,116
- - - -
$ 235,590,530 $ 251,960,250 $ 269,147,442 $ 287,193,116
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 234,032,501 $ 250,402,220 $ 267,589,412 $ 285,635,086
$ 117,016,250 $ 125,201,110 $ 133,794,706 $ 142,817,543
$ 118,574,280 $ 126,759,140 $ 135,352,736 $ 144,375,573
$ 41,438.40 $ 35,913.28 $ 31,124.85 $ 26,974.87
$ 16,382,275 $ 17,528,155 $ 18,731,259 $ 19,994,456
- - - -
$ 1,558,030 $ 1,558,030 $ 1,558,030 $ 1,558,030
$ 136,556,023 $ 145,881,238 $ 155,673,149 $ 165,955,033
Template 6

Calculating Straight-line and Accelerated Depreciation


See Chapter 9 for discussion of this topic.

To determine the straight-line depreciation for an asset, replace the xxx's with the value for that asset.

Asset Cost: 850,000


Salvage Value: $0
Asset Life: 5

Straight-line Depreciation Each Year $170,000

To use the built in Excel funtion (DDB) to calculate the Double Declining Balance depreciation, replace the xxx's with
the appropriate values.

Asset Cost: 1,500,000


Salvage Value: $0
Asset Life: 15
Depreciation Year 1

Double Declining Balance Depreciation $200,000


Accumulated Accumulated
year Depreciation expense depreciation depreciation balance
at asset. 0
1 170,000 170,000 170,000
2 170,000 170,000 340000
3 170,000 170,000 510000
4 170,000 170,000 680000
5 170,000 170,000 850,000

replace the xxx's with Accumulated


Year computation Depreciation expense depreciation
6 1,500,000 200000 200000
7 1,300,000 173333 373333
8 1,126,667 150222 523556
9 976,444 130193 653748
10 846,252 112834 766582
11 733,418 97789 864371
12 635,629 84751 949121
13 550,879 73450 1022572
14 477,428 63657 1086229
15 413,771 55169 1141398
16 358,602 47814 1189212
17 310,788 41438 1230650
18 269,350 35913 1266564
19 233,436 31125 1297689
20 202,311 26975 1324663
Undepreciated
balance (book value)
850,000
680000
510000
340000
170000
0

Book Value

1300000
1126667
976444
846252
733418
635629
550879
477428
413771
358602
310788
269350
233436
202311
175337
. Keterangan volume (m3)
reserve 430000
pembebasan lahan
Biaya Pembelian Alat
Biaya Konstruksi
OB 129000
mining recovery 322500
biaya Pengupasan 114000
biaya Pemboran 559000
biaya Peledakan 494000
biaya pemuatan 494000
biaya pengangkutan 494000
biaya transportasi 322500
Total

Jenis Pasar Persentase Penjualan


pasar ekspor 80%
pasar lokal 20%
Total 100%

JUMLAH pegawai= 56 karyawan per bulan


gaji high manajemen 2,500
gaji middle manajemen 1,300
gaji low manajemen 600
operator 350

modal pribadi 60% 46740885


modal Pinjaman 40% 31160590
Bunga Pinjaman 10% 3116059
Principal 1558029.5

Keterangan Biaya ($)


biaya marketing 20% of total cost 15580295
biaya administrasi 15% of total cost 11685221.25
Pinjaman Pada tahun-6 1,500,000
harga pembuatan saham (50000 lembar) 500000
infestasi di perusaan lain (21%) 315000
tahun 1-5 menggunakan strightline
tahun 6-10 menggunakan double declining balance

total Cost pada tahun


6
biaya ($)
Muhammad Safaruddin Ikbal AR
10000000 D621 16 306
850000
100000

2405850
11878750
13080600
5506150
10760750
7143375
61725475

Terjual (m3) Harga (per m3) Pendapatan ( setiap tahun 1,2, dan 3)
258000 600 154800000
64500 580 37410000
322500 192210000

karyawan umur tambang (bulan) gaji


12 240 7200000
20 240 6240000
12 240 1728000
12 240 1008000
total gaji 16176000
total cost 77901475
106571991.25 deplesi
247.8418401163
79928993.4375
Pendapatan per tahun pendapatan eksalasi 5% pendapatan
4 9610500 201820500
5 10091025 211911525
6 10595576.25 222507101.25
7 11125355.06 233632456.31
8 11681622.82 245314079.13
9 12265703.96 257579783.08
10 12878989.15 270458772.24
11 13522938.61 283981710.85
12 14199085.54 298180796.39
13 14909039.82 313089836.21
14 15654491.81 328744328.02
15 16437216.40 345181544.42
16 17259077.22 362440621.65
17 18122031.08 380562652.73
18 19028132.64 399590785.36
19 19979539.27 419570324.63
20 20978516.23 440548840.86
NPV
Interest Rate= 10%
Tahun Cashflow
0 -192210000
1 50617637.125
2 50617637.125
3 50617637.125
4 55422887.125
5 60468399.625
6 63601337.477
7 69043519.8619708
8 70303949.2184124
9 76307984.557102
10 82613800.6651953
11 89236276.0474997
12 96191061.2052185
13 103494613.492949
14 111164234.217575
`15 119218108.024607
16 127675344.628675
17 136556022.955407
18 145881237.77194
19 155673148.89297
20 165955033.058565
*= cashflow + nilai sisa

PBP
PBP = 1+ (Accum. DCF tahun1/Accum. DFC tahun 2)
2.4011559701
1.53 Tahun
atau
18 bulan 9 hari
IRR
Interest Rate= 15%
Tahun Cashflow
1 46016493.9103375
2 41855724.1386625
3 38029030.7720125
4 37853831.906375
5 37544829.3271625
6 35902955.0057665
7 35433134.3931634
8 32796792.3103894
9 32362216.250667
10 31847620.1564328
11 31277314.7546486
12 30646472.0999826
13 29982389.5289073
14 29269542.8694875
`15 28540815.0610909
16 27782154.9911997
17 27010781.3405794
18 26244034.675172
19 25452559.8440006
20 24660917.9125028

Interest Rate= 50%


Tahun Cashflow
1 46016493.9103375
2 41855724.1386625
3 38029030.7720125
4 37853831.906375
5 37544829.3271625
6 35902955.0057665
7 35433134.3931634
8 32796792.3103894
9 32362216.250667
10 31847620.1564328
11 31277314.7546486
12 30646472.0999826
13 29982389.5289073
14 29269542.8694875
`15 28540815.0610909
16 27782154.9911997
17 27010781.3405794
18 26244034.675172
19 25452559.8440006
20 24660917.9125028

i1 i2
15% 50%

IRR= 76%
Discount Factor DCF Accum. DCF
1 -192210000 -192210000
0.9091 46016494 -146193506
0.8269 41855724 -104337782
0.7513 38029031 -66308751
0.683 37853832 -28454919
0.6209 37544829 9089910
0.5645 35902955 44992865
0.5132 35433134 80425999
0.4665 32796792 113222792
0.4241 32362216 145585008
0.3855 31847620 177432628
0.3505 31277315 208709943
0.3186 30646472 239356415
0.2897 29982390 269338805
0.2633 29269543 298608347
0.2394 28540815 327149162
0.2176 27782155 354931317
0.1978 27010781 381942099
0.1799 26244035 408186133
0.1635 25452560 433638693
0.1486 24660918 458299611

Discount Factor DCF Accum. DCF


0.8696 40015943 40015943
0.7561 31647113 71663056
0.6575 25004088 96667144
0.5718 21644821 118311965
0.4972 18667289 136979254
0.4323 15520847 152500102
0.3759 13319315 165819417
0.3269 10721271 176540688
0.2843 9200578 185741266
0.2472 7872732 193613998
0.2149 6721495 200335493
0.1869 5727826 206063319
0.1625 4872138 210935457
0.1413 4135786 215071243
0.1229 3507666 218578909
0.1069 2969912 221548822
0.0929 2509302 224058123
0.0808 2120518 226178641
0.0703 1789315 227967956
0.0611 1506782 229474738
3518065535

Discount Factor DCF Accum. DCF


0.6667 30679196 30679196
0.4444 18600684 49279880
0.2963 11268002 60547882
0.1975 7476132 68024014
0.1317 4944654 72968668
0.0878 3152279 76120947
0.0585 2072838 78193786
0.039 1279075 79472861
0.026 841418 80314278
0.0173 550964 80865242
0.0116 362817 81228059
0.00771 236284 81464343
0.00514 154109 81618453
0.00343 100395 81718847
0.00228 65073 81783920
0.00152 42229 81826149
0.00101 27281 81853430
0.000667 17505 81870935
0.000451 11479 81882414
0.000396 9766 81892180
1493605485.26162
NPV1 NPV2
3518065534.72118 1493605485.26162