BLP BEAUTY

1. Darin Farah Nabilah (041611333128)

2. Riata Dheasita Safira (041611333159)
3. Alifia Putri Rahadi (041611333161)
4. Aulia Gandini (041611333165)
5. Muthya Rahmah (041611333216)
6. Dewi Renitasari (041611333123)
 BLP BEAUTY
Laporan Penjualan
TAHUN 2019 TAHUN 2020 TAHUN
PRODUK Unit Harga/unit Total Unit Harga/unit Total Unit
Lip Coat 800 Rp 107,000 Rp 85,600,000 1100 Rp 119,000 Rp 130,900,000 1230
Face Powder 450 Rp 125,000 Rp 56,250,000 700 Rp 136,000 Rp 95,200,000 850
Eyeshadow Pen 350 Rp 115,000 Rp 40,250,000 650 Rp 125,000 Rp 81,250,000 1113
Face Glow 500 Rp 129,000 Rp 64,500,000 600 Rp 147,000 Rp 88,200,000 775
Brow Definer 600 Rp 99,000 Rp 59,400,000 1000 Rp 105,000 Rp 105,000,000 1100
Total Rp 306,000,000 Rp 500,550,000 Rp

TAHUN 2022 TAHUN 2023

PRODUK Unit Harga/unit Total Unit Harga/unit Total
Lip Coat 2000 Rp 135,000 Rp 270,000,000 2500 Rp 140,000 Rp 350,000,000
Face Powder 1210 Rp 145,000 Rp 175,450,000 1300 Rp 160,000 Rp 208,000,000
Eyeshadow Pen 1000 Rp 139,000 Rp 139,000,000 1125 Rp 150,000 Rp 168,750,000
Face Glow 950 Rp 189,000 Rp 179,550,000 1350 Rp 200,000 Rp 270,000,000
Brow Definer 1500 Rp 110,000 Rp 165,000,000 1700 Rp 120,000 Rp 204,000,000
Total Rp 929,000,000 Rp 1,200,750,000

BLP BEAUTY
Laporan Harga Pokok Produksi

Bahan Baku Langsung 2019 2020 2021 2022 2023

Persediaan Bahan Baku Awal Rp10,000,000 Rp40,000,000 Rp57,000,000 Rp50,000,000 Rp48,000,000
Pembelian Bahan Baku Rp170,000,000 Rp260,000,000 Rp405,000,000 Rp562,000,000 Rp662,000,000
Bahan Baku Tersedia Untuk Digunakan Rp180,000,000 Rp300,000,000 Rp462,000,000 Rp612,000,000 Rp710,000,000
Persediaan Bahan Baku Akhir -Rp40,000,000 -Rp57,000,000 -Rp50,000,000 -Rp48,000,000 -Rp44,000,000
Biaya Bahan Baku Langsung Rp140,000,000 Rp243,000,000 Rp412,000,000 Rp564,000,000 Rp666,000,000

Tenaga Kerja Langsung

Jumlah Jam yang Dibutuhkan 2500 2800 3100 3105 3170
Tarif Upah per Jam Rp 17,500 Rp17,500 Rp17,500 Rp17,500 Rp17,500
Biaya Tenaga Kerja Langsung Rp 43,750,000 Rp 49,000,000 Rp 54,250,000 Rp 54,337,500 Rp 55,475,000
Overhead Pabrik
Beban Gaji Rp34,000,000 Rp34,000,000 Rp36,000,000 Rp36,000,000 Rp36,000,000
Beban Lembur Rp5,000,000 Rp9,000,000 Rp11,000,000 Rp13,000,000 Rp14,000,000
Perlengkapan Rp12,000,000 Rp12,000,000 Rp16,600,000 Rp16,500,000 Rp17,000,000
Beban Depresiasi Rp20,000,000 Rp20,000,000 Rp20,000,000 Rp20,000,000 Rp20,000,000
Biaya Overhead Pabrik Rp71,000,000 Rp75,000,000 Rp83,600,000 Rp85,500,000 Rp87,000,000

Total Biaya Produksi Rp254,750,000 Rp367,000,000 Rp549,850,000 Rp703,837,500 Rp808,475,000

BLP BEAUTY
Rincian Biaya Lain-Lain
BEBAN LAIN - LAIN 2019 2020 2021 2022 2023
Beban atas penghapusan barang jadi Rp14,516,000 Rp15,516,000 Rp14,816,000 Rp14,987,000 Rp15,135,000
Beban dan denda pajak Rp13,442,000 Rp13,870,000 Rp12,870,000 Rp13,658,000 Rp12,970,000
Lainnya Rp9,709,000 Rp9,870,000 Rp9,607,000 Rp9,867,000 Rp9,760,000
Total beban lainnya Rp10,783,000 Rp11,516,000 Rp11,553,000 Rp11,196,000 Rp11,925,000

BLP BEAUTY
Proyeksi Laba / Rugi
2019 2020 2021 2022 2023
Sales Rp306,000,000 Rp500,550,000 Rp654,310,000 Rp929,000,000 Rp1,200,750,000
Cost of Goods Sold Rp254,750,000 Rp367,000,000 Rp549,850,000 Rp703,837,500 Rp808,475,000
Profit Margin Rp51,250,000 Rp133,550,000 Rp104,460,000 Rp225,162,500 Rp392,275,000
Other Expense Rp10,783,000 Rp11,516,000 Rp11,553,000 Rp11,196,000 Rp11,925,000
Net Profit Rp40,467,000 Rp122,034,000 Rp92,907,000 Rp213,966,500 Rp380,350,000

BLP BEAUTY
Laporan Harga Pokok Penjualan
 2019 2020 2021 2022 2023
Harga Pokok Produksi Rp254,750,000 Rp367,000,000 Rp549,850,000 Rp703,837,500 Rp808,475,000
Barang Jadi Awal Rp15,430,000 Rp27,459,000 Rp47,295,000 Rp52,750,000 Rp63,829,000
Barang Jadi Akhir Rp27,459,000 Rp47,295,000 Rp52,750,000 Rp63,829,000 Rp80,350,000

Harga Pokok Penjualan Rp242,721,000 Rp347,164,000 Rp544,395,000 Rp692,758,500 Rp791,954,000

 BLP BEAUTY
Laporan Posisi Keuangan

2019 2020 2021 2022 2023

Asset
Current Asset
Cash Rp80,000,000 Rp65,000,000 Rp90,000,000 Rp87,000,000 Rp79,000,000
Account Receivable Rp30,000,000 Rp72,034,000 Rp93,000,000 Rp99,500,000 Rp125,000,000
Raw materials Rp25,000,000 Rp43,000,000 Rp67,000,000 Rp78,000,000 Rp99,000,000
Work in Process Rp30,000,000 Rp51,000,000 Rp54,000,000 Rp92,000,000 Rp116,000,000
Finished Goods Rp32,000,000 Rp50,000,000 Rp86,000,000 Rp103,000,000 Rp148,000,000
Supplies Rp5,000,000 Rp17,000,000 Rp15,000,000 Rp14,000,000 Rp16,282,500
Bank Deposit Rp110,000,000 Rp171,000,000 Rp196,941,000 Rp144,000,000 Rp167,000,000
Total Current Asset Rp312,000,000 Rp469,034,000 Rp601,941,000 Rp617,500,000 Rp750,282,500
Fixed Asset
Building-net Rp400,000,000 Rp390,000,000 Rp380,000,000 Rp370,000,000 Rp360,000,000
Machines-net Rp150,000,000 Rp140,000,000 Rp130,000,000 Rp180,000,000 Rp210,000,000
Equipments-net Rp120,000,000 Rp115,000,000 Rp110,000,000 Rp105,000,000 Rp100,000,000
trucks-net Rp240,000,000 Rp235,000,000 Rp230,000,000 Rp225,000,000 Rp220,000,000
Total Fix Asset Rp910,000,000 Rp880,000,000 Rp850,000,000 Rp880,000,000 Rp890,000,000
Total Asset Rp1,222,000,000 Rp1,349,034,000 Rp1,451,941,000 Rp1,497,500,000 Rp1,640,282,500

Liabilities
Account Payable Rp90,000,000 Rp105,000,000 Rp125,000,000 Rp96,577,500 Rp148,000,000
Notes Payable Rp60,000,000 Rp50,000,000 Rp40,000,000 Rp50,000,000 Rp60,000,000
Total Liabilities Rp150,000,000 Rp155,000,000 Rp165,000,000 Rp146,577,500 Rp208,000,000

Equity
Working Capital Rp890,000,000 Rp890,000,000 Rp890,000,000 Rp890,000,000 Rp890,000,000
Retained Earning Rp182,000,000 Rp304,034,000 Rp396,941,000 Rp460,922,500 Rp542,282,500
Total Equity Rp1,072,000,000 Rp1,194,034,000 Rp1,286,941,000 Rp1,350,922,500 Rp1,432,282,500
Total Liability&Equity Rp1,222,000,000 Rp1,349,034,000 Rp1,451,941,000 Rp1,497,500,000 Rp1,640,282,500
 TAHUN 2021
Harga/unit Total
Rp 127,000 Rp 156,210,000
Rp 136,000 Rp 115,600,000
Rp 125,000 Rp 139,125,000
Rp 165,000 Rp 127,875,000
Rp 105,000 Rp 115,500,000
Rp 654,310,000
 t= 4
b= Rp500,000,000
c= Rp489,374,500
d= Rp874,724,500

PP = 4.0275736344
PP = 4 tahun lebih 0,028 bulan
=4+ 0.336 bulan
=4+ 10.08 hari

Berdasarkan hasil perhitungan di atas, dapat disimpulkan bahwa payback period dari rencana investasi yang dilakuka
cana investasi yang dilakukan oleh BLP BEAUTY adalah selama 4 tahun 11 hari.
Nilai Initial Investment Rp500,000,000
Nilai Residu 0
Beban Depresiasi 25,000,000 25000000/5 5,000,000
Discount Factor 10%

Tahun Net Profit Depresiasi Cash Inflow DF (10%) PV Cash Inflow

2019 Rp40,467,000 Rp5,000,000 Rp45,467,000 0.909 Rp41,329,503
2020 122,034,000 Rp5,000,000 Rp127,034,000 0.826 Rp104,930,084
2021 Rp92,907,000 Rp5,000,000 Rp97,907,000 0.751 Rp73,528,157
2022 Rp213,966,500 Rp5,000,000 Rp218,966,500 0.683 Rp149,554,120
2023 Rp380,350,000 Rp5,000,000 Rp385,350,000 0.621 Rp239,302,350
Total PVCI Rp608,644,214
Total Initial Investment Rp570,000,000
NPV Rp38,644,214

NPV (+)
Perusahaan Layak

Profitability index Present Value Cash Inflow 1.0677968658

Present value initial investment
 BLP BEAUTY
Proyeksi Laba / Rugi
2019 2020 2021 2022 2023
Sales Rp306,000,000 Rp500,550,000 Rp654,310,000 Rp929,000,000 Rp1,200,750,000
Cost of Goods Sold Rp254,750,000 Rp367,000,000 Rp549,850,000 Rp703,837,500 Rp808,475,000
Profit Margin Rp51,250,000 Rp133,550,000 Rp104,460,000 Rp225,162,500 Rp392,275,000
Other Expense Rp10,783,000 Rp11,516,000 Rp11,553,000 Rp11,196,000 Rp11,925,000
Net Profit Rp40,467,000 Rp122,034,000 Rp92,907,000 Rp213,966,500 Rp380,350,000
 Tahun Incremental Cash Inflow DF 10% Present Value Cash Inflow
2019 Rp32,567,000 909 Rp29,603,403,000
2020 Rp127,034,000 826 Rp104,930,084,000
2021 Rp97,907,000 751 Rp73,528,157,000
2022 Rp218,981,500 683 Rp149,564,364,500
2023 Rp386,360,000 621 Rp239,929,560,000
Total PVCI Rp597,555,568,500
Initial Investment Rp570,000,000,000
NPV Rp27,555,568,500

Berdasarkan perhitungan NPV menggunakan discount factor 10% dan 11% diperoleh NPV positif dan negatif
maka selanjutnya untuk menentukan IRR dilakukan dengan cara interpolasi sebagai berikut:

10 % Rp597,555,568,500 Rp597,555,568,500
Initial Investement Rp570,000,000,000
11 % Rp566,856,120,500
Rp30,699,448,000 Rp27,555,568,500

IRR = 10 % + [(27.555.569/30.669.448) x (11%-10%)] = 10,8984%

Berdasarkan perhitungan di atas, maka diperoleh IRR sebesar 10,8984%

Kesimpulan:
Berdasarkan perhitungan yang dilakukan, diperoleh IRR sebesar 10,8984% yang
berarti lebih besar dari biaya modal atau Cost of Capital (CoC) yang sebesar 9,5556%
Hal ini menunjukkan bahwa investasi tersebut layak untuk dilakukan
 DF 11% Present Value Cash Inflow
846 Rp27,551,682,000
783 Rp99,467,622,000
701 Rp68,632,807,000
633 Rp138,615,289,500
602 Rp232,588,720,000
Rp566,856,120,500
Rp570,000,000,000
-Rp3,143,879,500

positif dan negatif

 BEP 2019 2020 2021 2022 2023
Fixed Cost Rp183,750,000 Rp292,000,000 Rp466,250,000 Rp618,337,500 Rp721,475,000
Variable Cost Rp71,000,000 Rp75,000,000 Rp83,600,000 Rp85,500,000 Rp87,000,000
Price Rp107,000 Rp119,000 Rp127,000 Rp135,000 Rp140,000
Unit Sales 800 1,100 1,230 2,000 2,500
Total Penjualan Rp85,600,000 Rp130,900,000 Rp156,210,000 Rp270,000,000 Rp350,000,000
Variable cost per unit Rp88,750.00 Rp68,181.82 Rp67,967.48 Rp42,750.00 Rp34,800.00
BEP Unit 10,068.49 5,745.97 7,898.19 6,702.85 6,858.13
BEP Rupiah Rp1,077,328,767 Rp683,771,020 Rp1,003,069,997 Rp904,884,146 Rp960,137,833
 BLP BEAUTY
LAPORAN POSISI KEUANGAN

2019 2020 2021

Asset
Current Asset
Cash 80,000,000 Rp65,000,000 Rp90,000,000
Account Receivable Rp30,000,000 Rp72,034,000 Rp93,000,000
Raw materials Rp25,000,000 Rp43,000,000 Rp67,000,000
Work in Process Rp30,000,000 Rp51,000,000 Rp54,000,000
Finished Goods Rp32,000,000 Rp50,000,000 Rp86,000,000
Supplies Rp5,000,000 Rp17,000,000 Rp15,000,000
Bank Deposit Rp110,000,000 Rp171,000,000 Rp196,941,000
Total Current Asset Rp312,000,000 Rp469,034,000 Rp601,941,000
Fixed Asset
Building-net Rp400,000,000 Rp390,000,000 Rp380,000,000
Machines-net Rp150,000,000 Rp140,000,000 Rp130,000,000
Equipments-net Rp120,000,000 Rp115,000,000 Rp110,000,000
trucks-net Rp240,000,000 Rp235,000,000 Rp230,000,000
Total Fix Asset Rp910,000,000 Rp880,000,000 Rp850,000,000
Total Asset Rp1,222,000,000 Rp1,349,034,000 Rp1,451,941,000

Liabilities
Account Payable Rp90,000,000 Rp105,000,000 Rp125,000,000
Notes Payable Rp60,000,000 Rp50,000,000 Rp40,000,000
Total Liabilities Rp150,000,000 Rp155,000,000 Rp165,000,000

Equity
Working Capital Rp890,000,000 Rp890,000,000 Rp890,000,000
Retained Earning Rp182,000,000 Rp304,034,000 Rp396,941,000
Total Equity Rp1,072,000,000 Rp1,194,034,000 Rp1,286,941,000
Total Liability&Equity Rp1,222,000,000 Rp1,349,034,000 Rp1,451,941,000

BLP BEAUTY
Proyeksi Laba / Rugi
2019 2020 2021
Sales Rp306,000,000 Rp500,550,000 Rp654,310,000
Cost of Goods Sold Rp254,750,000 Rp367,000,000 Rp549,850,000
Profit Margin Rp51,250,000 Rp133,550,000 Rp104,460,000
Other Expense Rp10,783,000 Rp11,516,000 Rp11,553,000
Net Profit Rp40,467,000 Rp122,034,000 Rp92,907,000

ROE 4% 10% 7%
ROA 3% 9% 6%
AUTY
SI KEUANGAN

2022 2023

Rp87,000,000 Rp79,000,000
Rp99,500,000 Rp125,000,000
Rp78,000,000 Rp99,000,000
Rp92,000,000 Rp116,000,000
Rp103,000,000 Rp148,000,000
Rp14,000,000 Rp16,282,500
Rp144,000,000 Rp167,000,000
Rp617,500,000 Rp750,282,500

Rp370,000,000 Rp360,000,000
Rp180,000,000 Rp210,000,000
Rp105,000,000 Rp100,000,000
Rp225,000,000 Rp220,000,000
Rp880,000,000 Rp890,000,000
Rp1,497,500,000 Rp1,640,282,500

Rp96,577,500 Rp148,000,000
Rp50,000,000 Rp60,000,000
Rp146,577,500 Rp208,000,000

Rp890,000,000 Rp890,000,000
Rp460,922,500 Rp542,282,500
Rp1,350,922,500 Rp1,432,282,500
Rp1,497,500,000 Rp1,640,282,500

2022 2023
Rp929,000,000 Rp1,200,750,000
Rp703,837,500 Rp808,475,000
Rp225,162,500 Rp392,275,000
Rp11,196,000 Rp11,925,000
Rp213,966,500 Rp380,350,000

16% 27%
14% 23%