Alternatif Jangka Waktu Suku Bunga

A 30 6%
B 24 6%
C 18 6%
D 11 6%

Nilai Invest 25,000,000

Tingkat Imbal Hasil yang diharapkan >1%
Perusahaan memiliki alokasi cashflow untuk
1,400,000
pembayaran utang s/d

Arus Kas Masuk Alternatif A B

INISIASI AWAL (25,000,000) (25,000,000)
Bulan 1 1,900,000 1,900,000
Bulan 2 2,850,000 2,850,000
Bulan 3 900,000 900,000
Bulan 4 770,000 770,000
Bulan 5 1,850,000 1,850,000
Bulan 6 850,000 850,000
Bulan 7 3,850,000 3,850,000
Bulan 8 850,000 850,000
Bulan 9 850,000 850,000
Bulan 10 900,000 900,000
Bulan 11 950,000 950,000
Bulan 12 1,000,000 1,000,000
Bulan 13 850,000 850,000
Bulan 14 850,000 850,000
Bulan 15 850,000 850,000
Bulan 16 850,000 850,000
Bulan 17 850,000 850,000
Bulan 18 850,000 850,000
Bulan 19 850,000 850,000
Bulan 20 850,000 850,000
Bulan 21 850,000 850,000
Bulan 22 850,000 850,000
Bulan 23 850,000 850,000
Bulan 24 850,000 1,850,000
Bulan 25 850,000
Bulan 26 850,000
Bulan 27 850,000
Bulan 28 850,000
Bulan 29 850,000
Bulan 30 850,000

Alternatif yang dipilih dan alasannya:

Pembayaran Total Nilai FV NPV IRR
Rp1,816,222.79 Rp54,486,683.62 Rp143,587,279.32 Rp7,219,950.68 2.25%
Rp1,991,975.12 Rp47,807,402.99 Rp101,223,366.03 Rp7,960,822.41 1.32%
Rp2,308,913.51 Rp41,560,443.25 Rp71,358,478.82 Rp4,704,948.45 2.68%
Rp3,169,823.45 Rp34,868,057.98 Rp47,457,463.96 Rp5,135,539.78 1.59%

C D
(25,000,000) (25,000,000)
2,900,000 2,900,000
850,000 1,850,000
3,900,000 2,900,000
1,770,000 1,770,000
850,000 1,850,000
2,850,000 1,850,000
3,850,000 3,850,000
850,000 2,850,000
850,000 2,850,000
3,900,000 1,900,000
950,000 2,950,000
1,000,000
850,000
850,000
850,000
850,000
850,000
1,850,000
No. Jenis Aset Harga Perolehan Umur Ekonomis Nilai Residu SLN
1 Tanah 175,000,000
2 Gedung 400,000,000 20 30,000,000 Rp18,500,000.00
3 Mobil A 225,000,000 8 25,000,000 Rp25,000,000.00
4 Mobil B 200,000,000 8 Rp25,000,000.00
5 Sepeda Motor 23,000,000 4 Rp5,750,000.00
 SYD AWAL SYD AKHIR SYD 3 SYD 7 SYD 15

Rp35,238,095.24 Rp1,761,904.76 Rp31,714,285.71 Rp24,666,666.67 Rp10,571,428.57

Rp44,444,444.44 Rp5,555,555.56 Rp33,333,333.33 Rp11,111,111.11
Rp44,444,444.44 Rp5,555,555.56 Rp33,333,333.33 Rp11,111,111.11
Rp9,200,000.00 Rp2,300,000.00 Rp4,600,000.00
 NO FAKTUR TANGGAL PELANGGAN WILAYAH WIRANIAGA TRANSAKSI
F1-2009 08/05/04 Jayakarta, PT Jakarta Linda 175,000,000
F2-5871 12/05/04 Malabar, PT Bandung Andri 215,000,000
F3-5478 12/05/04 Malioboro, PT Jakarta Santi 150,000,000
F1-2010 15/05/04 Jayakarta, PT Jakarta Linda 325,000,000
F2-5872 13/05/04 Prima, PT Bandung Dedi 125,000,000
F1-2011 17/05/04 Batavia, PT Jakarta Lina 145,000,000
F3-5479 19/05/04 Gardena, PT Yogyakarta Santi 125,000,000

NO FAKTUR TANGGAL PELANGGAN WILAYAH WIRANIAGA TRANSAKSI

Jakarta

NILAI TRANSAKSI TERTINGGI WILAYAH Jakarta 325,000,000

NILAI TRANSAKSI TERENDAH WILAYAH Jakarta 145,000,000

Sumber: Alan Pratama (2004)