Assets

Current assets: 1
Cash Rp 4,688,898,142 2
Accounts receivable Rp 685,171,008 3
Inventory Rp 1,143,000,000 4
Total current assets Rp 6,517,069,150 5
Long-term assets:
Property, plant, equipment Rp 1,487,358,523
Total assets Rp 8,004,427,673

Gross Book Value

Profit Rp 3,573,211,720
Profit- 1/10(Total assets) Rp 2,772,768,953
ROI 35%

Net Book Value

Profit Rp 3,573,211,720
Profit - 1/10(Total assets) Rp 2,772,768,953
Total assets - 1/10(Total assets) Rp 7,203,984,905.59
ROI 38%

Assets
1
Current assets:
Cash Rp 4,161,211,428 2
Accounts receivable Rp 685,171,008 3
Inventory Rp 1,230,000,000 4
Total current assets Rp 6,076,382,436
Long-term assets:
Property, plant, equipment Rp 1,545,308,544
Total assets Rp 7,621,690,980

Gross Book Value

Profit Rp 3,573,211,720
Profit- 1/10(Total assets) Rp 2,811,042,622
ROI 37%

Net Book Value

Profit Rp 3,573,211,720
Profit - 1/10(Total assets) Rp 2,811,042,622
Total assets - 1/10(Total assets) Rp 6,859,521,881.71
ROI 41%
 Sirup Strawberry
Nama Barang daya listrik kapasitas
Mesin blender buah kapasitas industri (mixer stainless steel) 0.5 hp/750 watt 15 liter
QX-22 Air Bubble Mesin pembersih dan pencuci buah 1500 watt/220 volt
Mesin Sterilisasi Buah Ultraviolet 220volt/1.5kW 20 kg
Mesin filling and sealing botol sirup 220v/1.6kW 10-35 botol per menit
Mesin labeling botol sirup 240 volt/120 watt 25-50 botol per menit
Total

Bolu Strawberry

Nama Barang daya listrik kapasitas

Mesin pengaduk adonan roti (Planetary Mixer Roti Getra b-100) 2800 watt 20 kg

Mesin pengayak tepung 220volt/1 hp 200kg/jam

Mesin mixer pasteurisasi 750watt 50 liter
Mesin filling and sealing bolu 220v/1.6kW 300 kotak per menit
Total
 harga kebutuhan lifetime
Rp3,500,000 1 10 year
Rp30,000,000 1 10 year
Rp42,000,000 1 10 year
Rp100,000,000 1 10 year
Rp15,000,000 1 10 year
Rp190,500,000

kebutuhan
harga (unit) lifetime
Rp55,000,000 1 10 year

Rp10,000,000 1 10 year
Rp40,000,000 1 10 year
Rp100,000,000 1 10 year
Rp205,000,000
 Tahun
Keterangan
2020 2021 2022
Harga Beli Produk Bolu Rp 23,600 Rp 25,960 Rp 28,556
Harga Beli Produk Sirup Rp 28,587 Rp 31,446 Rp 34,590
Harga Jual Produk Bolu Rp 50,000 Rp 55,000 Rp 60,500
Harga Jual Produk Sirup Rp 40,000 Rp 44,000 Rp 48,400
Biaya Administrasi Rp685,171,008.00 Rp 739,984,689 Rp 799,183,464

Tahun Laba
2020 Rp 3,573,211,720.35
2021 Rp 3,876,647,595.36
2022 Rp 4,206,080,840.97

Proyeksi Keuntungan 3 tahun

4500000000
4000000000
3500000000
3000000000
2500000000
2000000000
1500000000
1000000000
500000000
0
1 2 3

Tahun Laba
 Tahun 2020
No Uraian Satuan/unit Harga
1 Penjualan Bolu 61163 Rp 50,000
2 Penjualan Sirup 231637 Rp 40,000
3 Total Penjualan
4 Pembelian Bolu 61163 Rp 23,600
5 Pembelian Sirup 231637 Rp 28,587
6 Total Pembelian
Laba Kotor (Total Penjualan - Total
7 Pembelian)
8 Biaya Administrasi/Umum + Penjualan
9 Laba (Laba kotor dikurangi biaya-biaya)

Berdasarkan perhitungan per jenis produk pada tabel diatas, diperoleh keuntungan sebelum pajak
tahun 2020 sebesar Rp. 2,512,044,653 atau 3 % dari total penjualan senilai Rp 12,323,648,992

Tahun 2021
No Uraian Satuan/unit Harga
1 Penjualan Bolu 60460 Rp 55,000
2 Penjualan Sirup 227880 Rp 44,000
3 Total Penjualan
4 Pembelian Bolu 60460 Rp 25,960
5 Pembelian Sirup 227880 Rp 31,446
6 Total Pembelian
Laba Kotor (Total Penjualan - Total
7 Pembelian)
8 Biaya Administrasi/Umum + Penjualan
9 Laba (Laba kotor dikurangi biaya-biaya)

Berdasarkan perhitungan per jenis produk pada tabel diatas, diperoleh keuntungan sebelum pajak
tahun 2021 sebesar Rp. 3,876,647,595 atau 3 % dari total penjualan senilai Rp 13,352,020,000

Tahun 2022
No Uraian Satuan/unit Harga
1 Penjualan Bolu 59769 Rp 60,500
2 Penjualan Sirup 224190 Rp 48,400
3 Total Penjualan
4 Pembelian Bolu 59769 Rp 28,556
5 Pembelian Sirup 224190 Rp 34,590
6 Total Pembelian
Laba Kotor (Total Penjualan - Total
7 Pembelian)
8 Biaya Administrasi/Umum + Penjualan
 9 Laba (Laba kotor dikurangi biaya-biaya)

Berdasarkan perhitungan per jenis produk pada tabel diatas, diperoleh keuntungan sebelum pajak
tahun 2022 sebesar Rp. 4,206,080,840 atau 3 % dari total penjualan senilai Rp 14,466,820,500
 Total Nilai
Rp 3,058,154,238
Rp 9,265,494,754
Rp 12,323,648,992
Rp 1,443,448,800.34
Rp 6,621,817,463.31
Rp 8,065,266,263.65

Rp 4,258,382,728.35
Rp685,171,008.00
Rp 3,573,211,720.35

eh keuntungan sebelum pajak

senilai Rp 12,323,648,992

Total Nilai
Rp 3,325,300,000
Rp 10,026,720,000
Rp 13,352,020,000
Rp 1,569,541,600.00
Rp 7,165,846,116.00
Rp 8,735,387,716.00

Rp 4,616,632,284.00
Rp739,984,688.64
Rp 3,876,647,595.36

eh keuntungan sebelum pajak

senilai Rp 13,352,020,000

Total Nilai
Rp 3,616,024,500
Rp 10,850,796,000
Rp 14,466,820,500
Rp 1,706,763,564.00
Rp 7,754,792,631.30
Rp 9,461,556,195.30

Rp 5,005,264,304.70
Rp799,183,463.73
 Rp 4,206,080,840.97

eh keuntungan sebelum pajak

senilai Rp 14,466,820,500
 Proyeksi Penjualan PT Strawberry Produk Sirup Strawberry

Tahun
2020 2021 2022
Hasil Penjualan Rp 9,265,494,754 Rp 10,026,708,675.12 Rp 10,850,817,144.01
(-) Modal dagang Rp 6,650,665,714 Rp 7,182,718,971.12 Rp 7,757,336,488.81
Laba Kotor Rp 2,614,829,040 Rp 2,843,989,704 Rp 3,093,480,655
(-) Biaya Rutin Usaha Rp 1,616,112,000 Rp 1,745,400,960 Rp 1,885,033,036.80
Laba Bersih Rp 998,717,040 Rp 1,098,588,744 Rp 1,208,447,618
Biaya Kebutuhan Rp 499,358,520 Rp 549,294,372 Rp 604,223,809.20
Harga Produk Rp 40,000 Rp 44,000 Rp 48,400.00
Target Penjualan 231637 227880 224190

Proyeksi Penjualan PT Strawberry Produk Bolu Strawberry

Tahun
2020 2021 2022
Hasil Penjualan Rp 3,058,154,238 Rp 3,325,278,919 Rp 3,616,020,809
(-) Modal dagang Rp 1,915,529,142 Rp 2,068,771,473.36 Rp 2,234,273,191.23
Laba Kotor Rp 1,142,625,096 Rp 1,256,507,446 Rp 1,381,747,617
(-) Biaya Rutin Usaha Rp 19,008,000 Rp 20,528,640 Rp 22,170,931.20
Laba Bersih Rp 1,123,617,096 Rp 1,235,978,806 Rp 1,359,576,686
Biaya Kebutuhan Rp 561,808,548 Rp 617,989,402.80 Rp 679,788,343.08
Harga Produk Rp 50,000 Rp 55,000 Rp 60,500
Target Penjualan 61163 60460 59769

Note: Laba bersih diasumsikan harus 2 kali biaya kebutuhan, biaya kebutuhan yang dimaksud
meliputi biaya konsumsi, transportasi, uang saku, listrik atau Air dan lainnya. Harapannya agar segala
kebutuhan terpenuhi

Kesimpulan: Maka dari tabel diatas akan didapat hasil penjualan yang akan dijadikan acuan target
penjualan agar usaha PT Strawberry mendapat keuntungan
Biaya lokasi produksi
No Nama Unit Price

1 Gedung Rp 50,000,000.00

Selai stroberi
No Nama Quantity Unit Price Total Price
1 Blender Industri (50kg) 10 Rp 7,413,000.00 Rp 74,130,000.00
2 Sendok Gula 100 Rp 2,000.00 Rp 200,000.00
3 Kompor 50 Rp 70,000.00 Rp 3,500,000.00
Total Rp 77,830,000.00

Sirup stroberi
No Nama Quantity Unit Price Total Price
1 Panci 10 Rp 110,000.00 Rp 1,100,000.00
2 Sendok 15 Rp 35,000.00 Rp 525,000.00
3 Pisau 15 Rp 5,000.00 Rp 75,000.00
4 Blender (50 kg) 10 Rp 7,413,000.00 Rp 74,130,000.00
5 Kompor 10 Rp 70,000.00 Rp 700,000.00
6 Saringan 15 Rp 10,000.00 Rp 150,000.00
Total Rp 76,680,000.00

Bolu stoberi
No Nama Quantity Unit Price Total Price
1 Mixer 15 Rp 1,729,000.00 Rp 25,935,000.00
2 Spatula 25 Rp 35,000.00 Rp 875,000.00
3 Loyang bolu gulung 50 Rp 17,000.00 Rp 850,000.00
4 Oven 20 Rp 1,200,000.00 Rp 24,000,000.00
5 Timbangan (500 kg) 3 Rp 3,320,000.00 Rp 9,960,000.00
Total Rp 61,620,000.00
Life Time
5 Years
1 Years
5 years

Life Time
5 Years
3 Years
1 Years
5 Years
5 Years
1 Years

Life Time
5 Years
5 Years
3 Years
5 Years
2 Years
Year P/F Future Income Present Income Sumber (i=3.5%) Keterangan
0 - Rp - Rp 51,000,000 - Modal Sendiri
1 0.9662 318,000,000.00 Rp 307,251,600 BANK INDONESIA
2 0.9335 318,000,000.00 Rp 296,853,000 BANK INDONESIA
3 0.9019 486,000,000.00 Rp 438,323,400 BANK INDONESIA
4 0.8714 660,000,000.00 Rp 575,124,000 BANK INDONESIA
5 0.842 708,000,000.00 Rp 596,136,000 BANK INDONESIA
Modal Pinjaman
6 0.8135 768,000,000.00 Rp 624,768,000 BANK INDONESIA
7 0.786 780,000,000.00 Rp 613,080,000 BANK INDONESIA
8 0.7594 726,000,000.00 Rp 551,324,400 BANK INDONESIA
9 0.7337 726,000,000.00 Rp 532,666,200 BANK INDONESIA
10 0.7089 736,800,000.00 Rp 522,317,520 BANK INDONESIA
Total Present Income Rp 5,108,844,120

Rp 5,057,844,120
 Reciprocal Method
Service Department
Maintenance Administration
Dept. cost before allocation Rp 52,038,990.00 Rp 36,391,598.88
Machine-hours used 1776 1960
Number of employee 18 10

Maintenance Department
Machine-hours % Of Total
Maintenance Dept - -
Administration Dept 1960 39%
Assembly Dept 1780 36%
Packaging Dept 1240 25%
Total 4980 100%

Service Department
Maintenance Administration
Dept. cost before allocation Rp 52,038,990.00 Rp 36,391,598.88
Allocations:
Maintenance Cost
Total Maintenance Cost 39 % x Total Maintenance Cost
Administration Cost 20 % x Total Total Administration Cost
Administration Cost
Total Cost

Sehingga
Total Maintenance Cost = Rp 52,038,990.00 + 20 % x Total Administration Cost
Total Administration Cost = Rp 36,391,598.88 + 39 % x Total Maintenance Cost
Total Administration Cost = Rp 36,391,598.88 + 39 % x (52,038,990.00 + 20 % x Total Admin Cost)
Total Administration Cost =

Diperoleh dari: Sehingga,

Total Maintenance Cost = X X : 52,038,990 + 0.2 Y
Total Administration Cost = Y Y : 36,391,598.88 + 0.39 X

Y = 36,391,598.88 + 0.39 (52,038,990 + 0.2 Y)

Y = 36,391,598.88 + 20,295,206.10 + 0.078 Y
0.922 = 56,686,804.98
Y = Rp 61,482,434.90

x = 52,038,990 + 0.2 Y
X = 52,038,990 + 0.2 (61,482,434.90)
X = 52,038,990 + 12,296486.98
X = Rp 64,335,476.98
 Service Department
Maintenance Administration
Dept. cost before allocation Rp 52,038,990.00 Rp 36,391,598.88
Allocations:
Maintenance Cost Rp 64,335,476.98 Rp 25,090,836.02
Administration Cost Rp 12,296,486.98 Rp 61,482,434.90
Total Cost
 Operating Department
Assembly Packaging
Rp 200,075,762.16 Rp 1,466,543,493.60
1780 1240
40 32

Administration Department
Number of Employee % Of Total
18 20%
- -
40 44%
32 36%
90 100%

Operating Department
Assembly Packaging
Rp 200,075,762.16 Rp 1,466,543,493.60

36 % x Total Maintenance Cost 25 % x Total Maintenance Cost

44 % x Total Administration
36 % x Total Administration Cost
Cost

inistration Cost
tenance Cost
0.00 + 20 % x Total Admin Cost)

0.2 Rp 52,038,990.00
0.39 Rp 36,391,598.88

Rp 20,295,206.10 0.078
Rp 56,686,804.98

Rp 12,296,486.98

Rp 64,335,476.98
 Operating Department
Assembly Packaging
Rp 200,075,762.16 Rp 1,466,543,493.60

Rp 23,160,771.71 Rp 16,083,869.25
Rp 27,052,271.36 Rp 22,133,676.56
Rp 250,288,805.23 Rp 1,504,761,039.41
 Step 1: Identify the Activities
Cost
Assembly Department
Sirup Bolu Total

Setting Up Machine Rp 2,185.10 Rp 1,748.08 Rp 3,933.18

Handling materials Rp 208,066.05 Rp 234,086.90 Rp 442,152.95
Product Assembly Rp 398,696.00 Rp 318,956.80 Rp 717,652.80

Step 2: Identify the Cost Drivers

Cost Driver Volume
Activity
Cost Driver Sirup Stroberi Bolu Strobery
Assembly Building
Assembling machine hour/month 800 640
Setting up machine setup hours/month 100 80
Handling material production runs/month 80 80
Packing Building
Inspecting and Packaging Direct labor hours/month 480 600
Shipping No. of shipments/months 96 64

Cost driver Cost driver perjam Jam kerja perhari

Rincian
ASSEMBLY BUILDING
Assembling assembly machine hours 8 jam

setup hours (listrik pe

Setting-up machi Setup mesin 996.74 1 jam
Labor setup setup hours (gaji perja 2499.423 1 jam

Total Setup Cost Perbulan

Unit Produksi Perbulan
Setup Cost Per Unit
Unit Produksi Perjam (8 jam @ hari, 20 hari @ bulan. Total jam kerja perbulan = 8 x 20 = 160 jam)
Setup Cost Per Unit dalam 1 jam
Handling material production runs 4

PACKAGING BUILDING
Inspection and P Inspection (labor) direct labor hours 2499.423 1 jam
Total Cost Inspection (labor) Perbulan
Packaging (labor) direct labor hours 2499.423 1 jam
Total Cost Packaging (labor) Perbulan
Shipping Rate pengiriman
(pengiriman 8 kali sebulan, 1 kali pengiriman 4 jam) 4 jam
Total Cost Shipping Perbulan
 Cost
Packaging Department
Sirup Bolu Total

Inspection Rp 299,930.76 Rp 349,919.22

Rp 1,349,688.42
Packing Rp 299,930.76 Rp 399,907.68
Shipping (1 box shipping =1000) Rp 28,000.00 Rp 27,500.00 Rp 55,500.00

Total

1440
180 1780
160

1080 1240
160

Jam kerja perbulan Total mesin/orang

Sirup Bolu

160 5 mesin 4 mesin

20 jam 5 mesin 4 mesin

20 jam 5 orang 4 orang

Rp349,616 Rp279,693
360000 480000
Rp 0.97 Rp 0.58
2250 3000
Rp 2,185.10 Rp 1,748.08
80 80 jam 80 jam

20 jam 6 orang 7 orang

Rp 299,931 Rp 349,919
20 jam 6 orang 8 orang
Rp 299,930.76 Rp 399,907.68
360000/1000 = 360 boks 480000/1000 = 480 boks perbulan
32 jam 3 orang 2 orang
Rp 161,280,000.00 Rp 211,200,000.00
96 64
 Step 3 : Compute the Cost Driver Rates
Building and Activity Overhead Cost

Assembly Building
Assembling Rp 5,663,784.06
Setting up machines Rp 79,587,530.10
Handling Materials Rp 114,824,448.00
Total Assembly Overhead Rp 200,075,762.16
Packaging Building
Inspecting and Packing Rp 1,457,663,493.60
Shipping Rp 8,880,000.00
Total Packaging Overhead Rp 1,466,543,493.60

Step 4 : Assign Cost Using ABC

Overhead Sirup Strawberry

Assembly Building
Assembling @Rp 3,933.18/machine hour Rp 3,146,546.70

Machine setup @Rp 442,152.95/setup hour Rp 44,215,294.50

Handling material @Rp 717,652.80/run Rp 57,412,224.00

Packaging Building
Inspection and packaging @Rp
1,349,688.42/direct labor hour Rp 647,850,441.60
Shipping @Rp 55,500/shipment Rp 5,328,000.00
Total ABC Costing Rp 757,952,506.80
ute the Cost Driver Rates
Cost Driver Volume Cost Driver rates

1440 machine hour Rp 3,933.18

180 hours Rp 442,152.95
160 runs Rp 717,652.80

1080 direct labor hour Rp 1,349,688.42

160 shipments Rp 55,500.00

Bolu Strawberry

Rp 2,517,237.36

Rp 35,372,235.60
Rp 57,412,224.00
Rp 104,774,065.20 Rp 95,301,696.96
Rp 200,075,762.16

Rp 809,813,052.00
Rp 3,552,000.00
Rp 908,666,748.96 Rp 653,178,441.60 Rp 813,365,052.00
Rp 1,466,543,493.60
 Product Costs and Decision Making

Sirup Bolu
Unit produced 360000 480000
Direct labor-hours 120 360
Cost:
Direct materials Rp 688,898,142,857.14 Rp 161,211,428,571.00
Direct labor Rp 15,996,307.00 Rp 17,995,846.00
Manufacturing overhead
(@260%) Rp 41,590,398.20 Rp 46,789,199.60
Total Rp 688,955,729,562.34 Rp 161,276,213,616.60
Cost per unit Rp 1,913,765.92 Rp 335,992.11

Product Costs and Decision Making

original Bolu Only
Direct materials Rp 850,109,571,428.14 Rp 161,211,428,571.00
Direct labor Rp 33,992,153.00 Rp 17,995,846.00
Manufacturing overhead Rp 88,430,589.00 Rp 83,976,435.00
Total costs Rp 850,231,994,170.14 Rp 161,313,400,852.00

Cost/unit Rp 336,069.59

ABC Ilustrated

Third Quarter-Production and Cost Data

Sirup Bolu
 Total
840000
480

Rp 850,109,571,428.14
Rp 33,992,153.00

Rp 88,379,597.80
Rp 850,231,943,178.94

Total
Sirup Stroberi (1 botol: 600 ml)
No Material Jumlah Harga source:bukalapak
1 Buah stroberi kellybreight segar 100 gr Rp10,167 source:tokopedia
2 Symple sirup 150 gr Rp2,940 source:shopee
3 Pewarna makanan 25 ml Rp3,054
4 Botol kaca 600 ml 1 unit Rp5,567
5 Air 200 ml Rp1,860
6 Seal botol 1 unit Rp2,000
7 Kardus Rp3,000

Bolu Stroberi (1 buah: 500 gr)

No Material Jumlah Harga source:bukalapak
1 Telur 5 butir Rp11,250 source:tokopedia
2 Gula pasir 90 gr 30 gr Rp4,850 source:shopee
3 Vanili 3 gr Rp845
4 Tepung terigu 60 gr Rp770
5 Tepung maizena 10 gr Rp107
6 Pewarna makanan 20 ml Rp2,443
7 Margarin 30 gr Rp504
8 Selai stroberi 20 gr Rp852
9 Kotak bolu 1 unit Rp2,000

Target produksi
Produksi (unit/month) harga per unit
Sirup Stroberi 360000 40000
Bolu Stroberi 480000 50000

Direct material
Sirup Stroberi (1 botol: 650 ml)
No Material Jumlah Satuan Kebutuhan Harga per Satuan
1 Buah stroberi kellybreight segar 100 gr 36000000 Rp10,166
2 Symple sirup 150 gr 54000000 Rp2,940
3 Pewarna makanan 25 ml 9000000 Rp3,054
4 Botol kaca 650 ml 1 unit 360000 Rp5,567
5 Air 200 ml 72000000 Rp1,860
6 Seal botol 1 unit 360000 Rp2,000
 7 Kardus 20/unit 18000 Rp2,000
Jumlah

Bolu Stroberi (1 buah: 500 gr)

No Material Jumlah Satuan Kebutuhan Harga per Satuan
1 Telur 5 butir 2400000 Rp11,250
2 Gula pasir 30 gr 14400000 Rp4,850
3 Vanili 3 gr 1440000 Rp845
4 Tepung terigu 60 gr 28800000 Rp770
5 Tepung maizena 10 gr 4800000 Rp107
6 Pewarna makanan 20 ml 9600000 Rp2,443
7 Margarin 30 gr 14400000 Rp504
8 Selai stroberi 20 gr 9600000 Rp852
9 Kotak bolu 1 unit 720000 Rp2,000
10 Kardus 15/unit 48000 Rp3,000
Jumlah
 Pewarna
Buah stroberi Symple sirup makanan Botol kaca
kellybright segar (per 500 g) 600 ml
(per 140 ml)

Rp10,000 Rp10,000 Rp17,500 Rp5,500

Rp10,200 Rp9,800 Rp16,800 Rp5,600
Rp10,300 Rp9,600 Rp17,000 Rp5,600

Tepung Tepung Pewarna Selai

Telur (per butir) Gula pasir Vanili (per 20 terigu (per maizena makanan Margarin stroberi
gr) (per 140 (per 1 kg)
1 kg) (per 1 kg) ml) (per 1 kg)

Rp2,200 Rp16,000 Rp5,500 Rp13,000 Rp10,500 Rp17,500 Rp16,850 Rp43,000

Rp2,250 Rp16,200 Rp5,800 Rp12,700 Rp11,000 Rp16,800 Rp17,000 Rp42,500
Rp2,300 Rp16,300 Rp5,600 Rp12,800 Rp10,600 Rp17,000 Rp16,500 Rp42,300

Harga Total
Rp365,976,000,000
Rp158,760,000,000
Rp27,482,142,857
Rp2,004,000,000
Rp133,920,000,000
Rp720,000,000
 Rp36,000,000
Rp688,898,142,857

Harga Total
Rp27,000,000,000
Rp69,840,000,000
Rp1,216,800,000
Rp22,176,000,000
Rp513,600,000
Rp23,451,428,571
Rp7,250,400,000
Rp8,179,200,000
Rp1,440,000,000
Rp144,000,000
Rp161,211,428,571
Sirup Stroberi

No Nama Proses Rincian Pekerjaan Durasi Proses Jumlah Jam Operasi Jumlah Jam
(menit) Karyawan/Operator Karyawan Operasi

1 Pembersihan stroberi Stroberi dibersihkan dan disterilisasi 15 menit Mesin

2 Pemotongan stroberi Stroberi dicacah agar mudah diekstraksi ke bentuk cairan 15 menit Mesin
3 Pencampuran 1 Memasukkan air ke campuran stroberi 3 menit Manual 2 8 16
4 Melakukan pencampuran 30 menit Mesin

5 Cooking Memasak campuran ekstraksi dengan gula pasir 50 menit Mesin

6 Melakukan pemanasan selama kurang lebih 1 jam 35 menit Mesin 1 8 8
7 Pendinginan Melakukan pendinginan 30 menit Mesin
8 Penyaringan Menyaring sisa masakan untuk mendapatkan sari sirup 15 menit Mesin
9 Pengisian Memasukkan sirup dalam botol 10 menit Mesin
10 Penyegelan Menyegel botol sirup 5 menit Mesin
11 Inspection Cek kualitas output 30 menit Manual 6 8 48
12 Packaging Ke dalam kardus 30 menit Manual 6 8 48
13 Shipping Pengiriman 50 menit Manual 3 4 12
Total 18 132

Bolu Stroberi
Durasi Jumlah Jam Operasi Jumlah Jam
No. Nama Proses Rincian Pekerjaan (menit) Proses Karyawan/Operator Karyawan Operasi

1 Pelelehan Margarin Memindahkan Mentega ke wajan 15 menit Manual

2 Melelehkan Mentega 3 menit Mesin
3 Pengayakan Tepung Pengayakan tepung dan masuk ke mixer 10 menit Mesin
4 Pemasukan Telur Pemasukan telur ke mixer 5 menit Manual 2 8 16
5 Pencampuran 1 Memasukkan gula dan cake emulsifier ke dalam mixer 5 menit Mesin
Melakukan pencampuran 15 menit Mesin
6 Pencampuran 2 Melakukan pencampuran 10 menit Mesin
7 Pencampuran 3 Memasukkan selai ke dalam adonan 5 menit Manual 2 8 16
Melakukan pencampuran 10 menit Mesin
8 Pemanggangan Mengoleskan loyang dengan margarin 10 menit Manual 15 8 120
 Menuangkan adonan ke loyang 5 menit Mesin
Melakukan pemanggangan 150 menit Mesin
9 Pemeriksaan Mengeluarkan bolu dari oven 1 menit Mesin
Cek kematangan dengan tusuk gigi 1 menit Manual 3 8 24
10 Penggulungan Penggulungan Bolu 2 menit Manual 8 8 64
11 Inspection Cek output produk 30 menit Manual 7 8 56
12 Packaging Ke dalam kardus 30 menit Manual 8 8 64
13 Shipping Pengiriman 50 menit Manual 2 4 8
Total 47 368
1920
240
2400
1280
160
 Activity Cost Driver Sirup Stroberi Bolu Stroberi Total
Assembling
Assembling Machine-hours 600 720
Setting up machines Setup hours 20 20
Handling material Production runs 8 8
Packaging
Inspection Direct labor hours 48 48
total cost 2879116.42 2879116.42
Shipping No. of shipments 360000 480000
total cost

Sirup Stroberi Bolu Stroberi Total

Units produced 360000 480000
Direct labor-hours 120 360
Costs:
Direct materials Rp688,898,142,857.14 Rp161,211,428,571 Rp1,913,605.95 Rp335,857.14
Direct labor Rp5,998,615.20 Rp17,995,846
Manufacturing overhead Rp117,540,473.60 Rp89,491,264
Total
Komposisi Operational Expenditure Per Bulan
Jenis Expenditure Komposisi Jumlah Total
**Gaji Karyawan
40 jam dlm 5 hari, jumlah karyawan 50 orang 50 Rp19,995,384 Pajak Bumi dan Bangunan (dibayar 1 kali setahu
***Listrik total daya * total
30000kVA Rp29,902,200 Gedung Rp10,000,000
****Air >10.0000liter Total Tanah Rp40,000,000
Air minum 8 800000 Rp6,800,000
<20.000liter
Retribusi air limbah 300 6000000
*****Internet perbulan
pemasangan pertama 115000
internet wifi 400000 Rp400,000
TOTAL Rp57,097,584

*berdasarkan Lampiran II Peraturan Walikota Medan Nomor 4 Tahun 2020 tentang Klasifikasi dan Besarnya Nilai Jual Objek Pajak sebagai Dasar Pengenaan Pajak Bumi dan Bangunan Perkotaan di Kota M
**perhitungan biaya pekerja diambil dari Upah Minumum Provinsi (UMP) Sumatera Utara pada 2020 (SK Gubsu Nomor 188.44/674/KPTS/2019) yaitu sebesar: Rp2,499.423.
***perhitungan biaya listrik diambil daritarif listrik triwulan I 2020 tetap Kementrian Energi dan Sumber Daya Mineral Republik Indonesia Siaran Pers Nomor 004.Pers/04/SJI/2020 untuk golongan I-4/TT in
****perhitungan dari Keputusan Direksi Perusahaan Daerah Air Minum Tirtanadi Provinsi Sumatera Utara Nomor 06/KPTS/2017 tentang Penyesuaian Air Minum dan Retribusi Air Limbah Di Kota Medan d
*****tarif indihome kecepatan 50 mbps
unan (dibayar 1 kali setahun)
luas
Rp200,000 50 meter persegi
Rp400,000 100 meter persegi

angunan Perkotaan di Kota Medan (harga NJOP/meter persegi)

2020 untuk golongan I-4/TT industri skala besar dengan daya > 30.000kVA dan 0 -60 Jam Nyala sebesar Rp996.74/kVA
si Air Limbah Di Kota Medan dan Sekitarnya untuk golongan Industri Besar (N.2)
Manufacturing Overhead

Produksi Target produksi

(unit/month)
Sirup Stroberi 360000
Bolu Stroberi 480000
Sirup Stroberi
Nama daya listrik
Barang
1 Mesin blender buah kapasitas industri (mixer stainless steel) 0.5 hp/750 watt
2 QX-22 Air Bubble Mesin pembersih dan pencuci buah 1500 watt/220 volt
3 Mesin Sterilisasi Buah Ultraviolet 220volt/1.5kW
4 Mesin filling and sealing botol sirup 220v/1.6kW
5 Mesin labeling botol sirup 240 volt/120 watt
6 Electricity rate
7 Water rate
8 Marketing and Administrative
9 Custom sticker packaging

10 Gaji karyawan/operator
11 Internet
TOTAL MANUFACTURING OVERHEAD MONTHLY

Bolu Stroberi
Nama
Barang daya listrik
1 Mesin pengaduk adonan roti (Planetary Mixer Roti Getra b-100) 2800 watt
2 Mesin pengayak tepung 220volt/1 hp
3 Mesin mixer pasteurisasi 750watt
4 Mesin filling and sealing bolu 220v/1.6kW
5 Electricity rate
6 Water rate
7 Marketing & Administrative
8 Custom design box packaging
9 Gaji karyawan/operator

10 Internet
TOTAL MANUFACTURING OVERHEAD MONTHLY
 kapasitas pemakaian mesin harga kebutuhan total lifetime

15 liter 6 jam Rp3,500,000 1 Rp3,500,000 1 year

6 jam Rp30,000,000 1 Rp30,000,000 1 year
20 kg 6 jam Rp42,000,000 1 Rp42,000,000 1 year
10-35 botol per menit 6 jam Rp100,000,000 1 Rp100,000,000 1 year
25-50 botol per menit 6 jam Rp15,000,000 1 Rp15,000,000 1 year
Rp6,977,180 7000 kVA
Rp5,440,000 8000 l
Rp1,199,723 3 orang
Rp10,800,000 36000 botol

40 orang
Rp15,996,307
Rp200,000

kebutuhan
kapasitas pemakaian mesin harga (unit) total lifetime
20 kg 6 jam Rp55,000,000 1 Rp55,000,000 1 year
200kg/jam 6 jam Rp10,000,000 1 Rp10,000,000 1 year
50 liter 6 jam Rp40,000,000 1 Rp40,000,000 1 year
300 kotak per menit 6 jam Rp100,000,000 1 Rp100,000,000 1 year
Rp6,478,810 6500 kVA
Rp5,168,000 7900 l
Rp1,199,723 3 orang
Rp14,400,000 48000 unit
Rp17,995,846 45 orang

Rp200,000

administrasi Rp36,791,599
maintenance Rp51,638,990
 source:bukalapak
source:alibaba
maintenance rate maintenance cost jumlah jam operasi

once a year Rp100,000 6 120

once a year Rp150,000 6 120
once a year Rp100,000 6 120
once a year Rp500,000 6 120
once a year Rp150,000 6 120
Rp6,977,180 jam operasi perminggu: 30 120
Rp5,440,000 jam operasi perbulan: 30 x 20 = 600 jam 720
Rp1,199,723 600
Rp10,800,000 160
Total machine hours
Rp15,996,307 160 (Administrative)
Rp200,000
Rp41,613,210
Rp24,217,180

source: bukalapak
source:alibaba
maintenance rate maintenance cost jumlah jam operasi
once a year Rp200,000 6 120
once a year Rp125,000 6 120
once a year Rp150,000 6 120
once a year Rp900,000 6 120
Rp6,478,810 24 480
Rp5,168,000 jam operasi perminggu: 24 96
Rp1,199,723 jam operasi perbulan: 24 x 30 = 720 jam 1056
Rp14,400,000 160
Rp17,995,846 160
Total machine hours
Rp200,000 160 (Administrative)
Rp46,817,379
Rp27,421,810
920

1776

1040
1960