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Rumah 2 Lantai — Cileunyi
Rumah tinggal 2 lantai.
Setting kontrak
Owner
Owner — Cileunyi
Pasar
Rumah tinggal
Kontrak termasuk PPN
Rp 850 jt
Durasi
20 minggu
Bayar ke tukang, toko, dan alat
Komposisi biaya langsung (RAB A)
Tempo bayar
RAB
| Uraian | Aktivitas | Nilai |
|---|---|---|
| A. Biaya langsung | ||
| Persiapan lahan | Persiapan & galian | Rp 26.600.000 |
| Pondasi & sloof | Pondasi | Rp 90.250.000 |
| Struktur beton | Struktur | Rp 199.500.000 |
| Dinding, kusen, atap | Dinding & atap | Rp 156.750.000 |
| Finishing | Finishing & ME | Rp 147.250.000 |
| ME sederhana | Finishing & ME | Rp 45.600.000 |
| Subtotal biaya langsung | Rp 665.950.000 | |
| B. Biaya tidak langsung | ||
| Overhead lapangan | Persiapan & galian | Rp 30.400.000 |
| Subtotal biaya tidak langsung | Rp 30.400.000 | |
| C. Biaya total (A + B)Belum termasuk keuntungan dan PPN | Rp 696.350.000 | |
| D. Keuntungan 10%10% × C, sebelum PPN | Rp 69.635.000 | |
| E. Biaya total & keuntungan (C + D)DPP — nilai kontrak tanpa PPN | Rp 765.985.000 | |
| F. PPN 11%11% × E | Rp 84.258.350 | |
| G. Nilai kontrak (E + F)Biaya total & keuntungan termasuk PPN | Rp 850.243.350 | |
Gantt pekerjaan
M8 – M27
Persiapan & galian
Pondasi
Struktur
Dinding & atap
Finishing & ME
- Penerimaan kas — batang biru
- Pendapatan — garis putus biru
- Pengeluaran kas — batang merah
- Beban — garis putus merah
- Kas kumulatif
Clue utang: −Rp 133 jt pada M28
Laba (pendapatan − beban)
Catatan kertas
Rp 70 jt
Kas (penerimaan − pengeluaran)
Uang yang bergerak
Rp 56 jt
Spreadsheet kas
Progress m = kerja kumulatif sampai minggu m, dari kurva S (tabel dalam %; rumus pakai desimal, 5% = 0,05)
Earning m = RAB E × (Progress m − Progress m−1)
Expense m = RAB C × (Progress m − Progress m−1)
Receipt m = tagihan ke owner − PPh, masuk setelah lag
Disbursement m = upah + bahan + alat + overhead B + PPN disetor (upah/bahan/alat sesuai tempo)
Net m = Receipt m − Disbursement m
Kumulatif m = Kumulatif m−1 + Net m
Kas di tangan m = ekuitas + Kumulatif m − bunga + Cair m − Kembali m
| Minggu | Progress | Earning | Expense | Receipt | Disbursement | Net | Kumulatif | Cair | Kembali | Kas di tangan |
|---|---|---|---|---|---|---|---|---|---|---|
| M7 · Feb | 0% | — | — | — | — | — | — | — | — | Rp 49.000.000 |
| M8 · Feb | 2% | Rp 17.799.991 | Rp 16.181.810 | — | Rp 7.670.355 | -Rp 7.670.355 | -Rp 7.670.355 | — | — | Rp 41.329.645 |
| M9 · Mar | 4% | Rp 9.912.668 | Rp 9.011.516 | — | Rp 13.719.273 | -Rp 13.719.273 | -Rp 21.389.627 | — | — | Rp 27.610.373 |
| M10 · Mar | 6% | Rp 19.102.847 | Rp 17.366.225 | Rp 125.525.792 | Rp 13.493.135 | Rp 112.032.657 | Rp 90.643.030 | — | — | Rp 49.000.000 |
| M11 · Mar | 11% | Rp 35.683.592 | Rp 32.439.629 | — | Rp 25.515.972 | -Rp 25.515.972 | Rp 65.127.058 | — | — | Rp 23.484.028 |
| M12 · Mar | 15% | Rp 35.683.592 | Rp 32.439.629 | — | Rp 34.316.547 | -Rp 34.316.547 | Rp 30.810.512 | Rp 10.832.518 | — | — |
| M13 · Mar | 27% | Rp 90.633.900 | Rp 82.394.455 | Rp 72.780.188 | Rp 57.995.679 | Rp 14.784.509 | Rp 45.595.021 | — | Rp 10.832.518 | Rp 3.926.993 |
| M14 · Apr | 35% | Rp 59.085.848 | Rp 53.714.407 | — | Rp 81.866.434 | -Rp 81.866.434 | -Rp 36.271.413 | Rp 77.939.441 | — | — |
| M15 · Apr | 41% | Rp 44.265.790 | Rp 40.241.627 | — | Rp 50.436.014 | -Rp 50.436.014 | -Rp 86.707.427 | Rp 22.060.559 | — | -Rp 28.555.315 |
| M16 · Apr | 45% | Rp 30.079.219 | Rp 27.344.745 | — | Rp 36.456.696 | -Rp 36.456.696 | -Rp 123.164.123 | — | — | -Rp 54.410.262 |
| M17 · Apr | 47% | Rp 16.750.868 | Rp 15.228.062 | Rp 202.612.671 | Rp 23.183.439 | Rp 179.429.232 | Rp 56.265.109 | — | Rp 100.000.000 | Rp 24.788.200 |
| M18 · Mei | 50% | Rp 23.622.666 | Rp 21.475.151 | — | Rp 19.070.328 | -Rp 19.070.328 | Rp 37.194.781 | — | — | Rp 49.000.000 |
| M19 · Mei | 56% | Rp 44.713.418 | Rp 40.648.562 | — | Rp 31.806.083 | -Rp 31.806.083 | Rp 5.388.698 | — | — | Rp 40.828.077 |
| M20 · Mei | 63% | Rp 53.367.628 | Rp 48.516.026 | — | Rp 46.729.703 | -Rp 46.729.703 | -Rp 41.341.005 | Rp 5.901.625 | — | — |
| M21 · Mei | 69% | Rp 44.713.418 | Rp 40.648.562 | Rp 101.598.877 | Rp 47.593.841 | Rp 54.005.036 | Rp 12.664.031 | — | Rp 5.901.625 | Rp 48.089.792 |
| M22 · Jun | 72% | Rp 23.460.270 | Rp 21.327.518 | — | Rp 43.432.436 | -Rp 43.432.436 | -Rp 30.768.405 | — | — | Rp 4.657.356 |
| M23 · Jun | 74% | Rp 16.192.506 | Rp 14.720.460 | — | Rp 19.429.685 | -Rp 19.429.685 | -Rp 50.198.090 | Rp 14.772.329 | — | — |
| M24 · Jun | 78% | Rp 29.076.579 | Rp 26.433.253 | — | Rp 21.124.160 | -Rp 21.124.160 | -Rp 71.322.250 | Rp 15.256.625 | — | — |
| M25 · Jun | 83% | Rp 42.790.263 | Rp 38.900.239 | Rp 121.507.917 | Rp 33.872.137 | Rp 87.635.780 | Rp 16.313.530 | — | Rp 30.028.954 | Rp 49.000.000 |
| M26 · Jun | 91% | Rp 57.116.320 | Rp 51.923.927 | — | Rp 50.309.317 | -Rp 50.309.317 | -Rp 33.995.787 | Rp 1.309.317 | — | — |
| M27 · Jul | 100% | Rp 71.933.616 | Rp 65.394.197 | — | Rp 61.313.238 | -Rp 61.313.238 | -Rp 95.309.025 | Rp 46.543.930 | — | — |
| M28 · Jul | 100% | — | — | — | Rp 38.180.263 | -Rp 38.180.263 | -Rp 133.489.288 | Rp 24.111.037 | — | — |
| M29 · Jul | 100% | — | — | Rp 177.247.526 | — | Rp 177.247.526 | Rp 43.758.238 | — | Rp 71.964.285 | Rp 49.000.000 |
| M30 · Jul | 100% | — | — | — | Rp 1.666.204 | -Rp 1.666.204 | Rp 42.092.034 | — | — | Rp 48.643.114 |
| M31 · Agu | 100% | — | — | — | — | — | Rp 42.092.034 | — | — | Rp 49.000.000 |
| M32 · Agu | 100% | — | — | — | — | — | Rp 42.092.034 | — | — | Rp 49.000.000 |
| M33 · Agu | 100% | — | — | — | — | — | Rp 42.092.034 | — | — | Rp 49.000.000 |
| M34 · Agu | 100% | — | — | — | Rp 17.846.433 | -Rp 17.846.433 | Rp 24.245.601 | — | — | Rp 31.153.567 |
| Total | Rp 765.985.000 | Rp 696.350.000 | Rp 836.838.613 | Rp 780.608.350 | Rp 56.230.262 | Rp 218.727.382 | ||||
Laporan laba rugi
Setiap pos usaha merujuk baris RAB. Jumlah tebal adalah subtotal bagian.
- RAB C → beban pokok
- RAB D → laba kotor
- RAB E → pendapatan (DPP)
- RAB F → PPN keluaran (bukan laba)
- RAB G → nilai kontrak (kas kotor)
| Pos | Rumus / sumber | Nilai |
|---|---|---|
| Pendapatan usaha | ||
| Revenue (Pendapatan / DPP) | = RAB E | Rp 765.985.000 |
| Beban pokok | ||
| Cost of sales (Beban pokok) | = RAB C | Rp 696.350.000 |
| Gross profit (Laba kotor) | = RAB D (= E − C = 10% × C) | Rp 69.635.000 |
| Pendapatan lain | ||
| Other income (Hasil cadangan) | Hasil investasi di luar proyek · tab Keuangan | Rp 3.751.540 |
| EBIT (Laba usaha) | Laba kotor + hasil cadangan | Rp 73.386.540 |
| Beban keuangan dan pajak | ||
| Interest (Beban bunga) | Utang × 12% per tahun, dihitung mingguan · tab Keuangan | Rp 1.062.927 |
| EBT (Laba sebelum pajak) | Laba usaha − bunga | Rp 72.323.613 |
| PPh Final 4(2) | 1,75% × RAB E | Rp 13.404.738 |
| Net profit (Laba bersih) | EBT − PPh | Rp 58.918.875 |
PPN — bukan beban laba rugi
PPN menyertai kas (keluaran saat tagih, masukan saat beli). Net ke negara di grafik pengeluaran, bukan di laba.
Output VAT (PPN Keluaran)
Rp 84.258.350
= RAB F · 11% × E
Input VAT (PPN Masukan)
Rp 40.289.975
11% × bahan (DPP)
PPN net ke negara
Rp 43.968.375
Keluaran − masukan
PPh Final 4(2)
Rp 13.404.738
1,75% × RAB E
Rasio
DER
1,43
Utang puncak ÷ ekuitas
Debt ratio
58,8%
Utang ÷ (utang + ekuitas)
Interest coverage
69,0
EBIT ÷ bunga
Net margin
7,7%
Laba bersih ÷ pendapatan
ROE
84,2%
Laba bersih ÷ ekuitas