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Kadek Dwi Mahesayasa

PT. Prasasti Mahagraha


Diketahui:
1. Nilai Investasi PT. Prasasti Mahagraha 2,000,000,000
2. Disusutkan selama 4 th tanpa residu
3. No of days 365
4. Bed Capacity 20
5. Total Bed available 7300
6. % bed Occupied (80%) 5840
7. Average Per Spa Guest (Rp) 400,000
8. Total Revenue Spa 2,336,000,000
9. Harga Pokok & Biaya Operational (15%+20%) 817,600,000
10. Penyusutan 1,000,000,000
11. Tarif Pajak Penyusutan 50% 500,000,000

Dicari :
Hitunglah Aliran Net Cash Flow

Jawaban:

Total Revenue Spa 2,336,000,000


Harga Pokok & Biaya Operational (30%+15%) 817,600,000
Penyusutan 1,000,000,000
1,817,600,000
1. Earning before tax (EBT) 518,400,000
Tarif Pajak Penyusutan 50% 500,000,000
Earning after tax (EAT) 18,400,000

Net Cashflow (EAT + Penyusutan) = 18.400.000 + 1.000.000.000 = 1,018,400,000

PP (Payback Period)
2.
Investasi / Kas Bersih Pertahun 1.964

ARR (Average Rate of Return)

Rata-rata EAT = Total EAT / Umur Ekonomis 9,200,000


3.
Rata-Rata Investasi = Investasi / 2 1,000,000,000

Rata - Rata EAT / Rata - Rata Investasi 0.920%

ROI
4.
Net Income / Investment 0.00920

ROA
5.
EAT / Total Asset 0.920%

ROE
6.
EAT / Total Equity (Capital) 0.920%

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