CHAPTER
I
PRELIMINARY
1.1
Background
The
life of the Indonesian nation is generally sustained by development in all
areas of service industry and processing of raw materials into finished
materials and agricultural products or commonly called agro-industry. The
growing food industry in addition to providing benefits for the community, can
also provide negative impacts from various sectors. One of the negative impacts
with the development of industry is environmental pollution arising from industrial
waste. Such waste destroys the balance of natural resources and nature
conservation.
Tapioca
starch or starch is one of the food industries in Indonesia. The raw material
of this industry is cassava tuber which is processed into tapioca flour. Tapioca
flour is a raw material for the food industry, textile industry, paper
industry, and others. Tapioca industrial waste includes organic waste, because
it is generated as a residual of cassava processing which is one of organic
matter. If the waste problem is not handled, it can cause environmental
pollution.
Most
tapioca industries are located near densely populated or riverside settlements.
Industrial sites in the area can be fatal to the environment and living things
that inhabit the surrounding area. The growing industrial environment, it is
necessary to do environmental management efforts in tapioca industry.
Environmental management is not only done after the production process is
complete. Environmental management is directed by making changes in the production
process. In addition, it is necessary to build a strategic and considerate
industrial plant location. So that savings can be made in the use of resources
and reduce the burden of pollutants that come out as a result of the process.
1.2
Problem Formulation
Plans
in the manufacture of cassava flour mill (kanji) certainly has a problem that
needs to be developed. The problem concerns how to plan the construction of a
starch plant with a capital of Rp 2,000,000,000 until the plant operates and
produces ready-to-sell starch.
1.3
Limiting Problems
Planning
manufacture of starch plant is also limited by several things. The restrictions
on this issue are as follows:
1.
The factory to be made is a starch mill.
2.
The capital of the manufacturing plan is Rp. 2,000,000.00.
3.
Location of manufacture factory is in district of South Sukabumi.
4.
Production capacity of factory is 5 ton per day.
1.4
Purpose of Writing
The
manufacture of this starch mill has several purposes. The objectives are as
follows:
1.
Able to analyze and estimate the cost of making a starch mill with a capital of
Rp. 2,000,000,000.00.
2.
Be able to identify the things required in making starch mill.
3.
Be able to implement these cost analysis and estimates in real life.
CHAPTER
II
DISCUSSION
Tapioca
industry began to develop since the 1980s. The tapioca processing industry uses
its own capital and partly uses capital from banks and assistance from SOEs and
partnerships. In Indonesia, tapioca flour industry has an association, the Indonesian
Tapioca Flour Association (ATTI) based in Jakarta. The existence of this
association has not been so felt by the parties concerned, especially farmers
who can not enjoy the price of cassava in accordance with the agreement between
local governments, farmers and entrepreneurs. While entrepreneurs can not
obtain raw materials directly from farmers. This association is expected to
play a role in controlling tapioca flour market prices, raw material prices and
capital access for entrepreneurs, so that tapioca industry can grow in order to
meet the demand of domestic market and overseas market.
Tapioca
or kanji or cassava flour is made from cassava. Cassava is also called cassava
or cassava. Cassava is a raw material of various industrial products, which
include food industry, pharmaceutical, textile, and others. In the food
industry, processing of cassava, can be classified into three, namely the
fermentation of cassava, dried cassava, and cassava flour or tapioca flour.
1.
Singkong
Figure
1. Cassava
(Source:
http://www.iptek.net.id/ind/terapan/images)
Technologies
that can be used in starch or starch industry are traditional industries, semi
modern, and full automation. Traditional industries are tapioca processing
industries that rely on sunlight and production depending on the season. The
semi-modern industry uses a drying machine (oven) in the drying stage.
Meanwhile, the full automation industry is tapioca processing industry that
uses machinery from the initial process to the finished product. Tapioca
industry using full automation equipment means having high efficiency, because
the production process requires a little labor, shorter time, and produce
quality tapioca.
Labor
in tapioca industry does not require any special skills. The amount of labor is
also determined by the production capacity and the technology used. The higher
the volume of production the greater the amount of labor absorbed. The required
labor includes the entire production process from stripping to drying of the
product. The stages of the production process of tapioca flour production, as
follows:
1.
Peeling
Peeling
is done by manual which aims to separate the cassava meat from the skin. During
the stripping, a high quality cassava selection process from other cassava is
also carried out. Low quality cassava is not processed into tapioca and used as
food for livestock.
2.
Washing
Washing
is done manually, namely by squeezing cassava in a tub that contains water. It
aims to separate the dirt on cassava.
3.
Dissolution. At this stage of dissolution is done semi-mechanical way. This
stage means that the dissolution is carried out by the generator. At this stage
do not fully use the maximum human power.
4.
Extortion
This
extortion stage is done by using a rocking sieve. Where after the dissolution
and the resulting cassava porridge, then the cassava porridge is placed on a
machine-driven filter. As the sieve shakes, water is added through a hollow
pipe. The resulting starch is accommodated in a settling basin.
Figure
2. Hardening Machine
5.
Precipitation. Starch of the squeeze is deposited in a settling basin for 4
hours. The water at the top of the sediment is drained and disposed, while the
precipitate is taken and dried.
6.
Drying. This drying stage requires an oven machine. We recommend that the
resulting tapioca starch contains 15-19% moisture content.
The
cassava processing industry also has various constraints. One of them is the
availability of raw materials. The availability of raw materials is very
important because if there is a shortage of raw materials of cassava, then the
production will be stuck. Therefore,
Partnerships
with farmers as raw material suppliers are indispensable. Besides ensuring the
availability of raw materials, this partnership is also to ensure the quality
of raw materials.
In
the manufacture of this factory we use the services of contractors PT. SENTRA
SUCCES. We chose this PT because they were able to make the factory with the
best layout layout and the price was affordable for the manufacture of this
cassava factory.
CHAPTER
III
OPERATING
COSTS
No
|
Asumsi
|
Satuan
|
Jumlah/nilai
|
1
|
Periode
proyek
|
Tahun
|
2
|
2
|
Ruas
tanah
|
Hektar
|
1
|
3
|
Hari
kerja Per bulan
|
Hari
|
25
|
|
-Bulan
kerja per tahun
|
Bulan
|
12
|
|
-Hari
kerja tenaga borongan
|
Hari
|
300
|
4
|
Produksi
dan harga
|
–
|
–
|
|
–
Kapasitas maksimum/hari
|
Ton
|
5
|
|
-Produksi
per bulan
|
Ton
|
125
|
|
-Produksi
per tahun
|
Ton
|
1500
|
|
-Harga
tapioka per ton
|
Ton
|
3.800.000,-
|
|
-Produksi
onggok per bulan
|
Ton
|
20
|
5
|
Rendaman
per ton bahan baku
|
–
|
–
|
|
-Tapioka
|
%
|
25%
|
|
-Onggok
|
%
|
8%
|
6
|
Penggunaan
tenaga kerja
|
–
|
–
|
|
-Tenaga
manajerial
|
Rp/Orang
|
–
|
|
-Tenaga
kerja tetap
|
Rp/Orang
|
20
|
7
|
Upah
tenaga kerja per hari
|
–
|
–
|
|
-Tenaga
manajerial
|
Rp/Orang
|
–
|
|
-Tenaga
Kerja Tetap
|
Rp/orang
|
30.000
per hari
|
8
|
Bahan
baku per bulan
|
Ton
|
125
|
9
|
Harga
bahan baku
|
Rp/ton
|
400.000
|
10
|
Discount
factor/suku bunga
|
%
|
5%
|
A.
Cassava
1
kg: Rp. 400.00
12.5
tons: Rp. 5,000,000, - with 5% discount to Rp. 4.750.000 / day = Rp.
118.750.000,00 / month = Rp. 1.425.000.000 / year.
B.
Working Day
Hour
8 s.d 12 .... Break ...... at 13 s.d 17 (8hours / day) by Friday as holiday and
workday Saturday to Thursday. (1 month: 25 days) with 7 job divisions with 20
operators.
1.
Peeling = 10 people
2.
Washing = 3 people
3.
Milling = 2 people (packing)
4.
Extortion = 2 persons (packing)
5.
Filtering = 1 person
6.
Slicing = 1 person
7.
Drying = 1 person (packing) by using electric oven
After
all the process is done, then be tapioca flour.
C.
Salary: 1 person: Rp. 750.000,00 / month
20
people: Rp. 15,000,000.00 / month = Rp. 180,000,000.00 / year
D.
Energy
Electricity:
Rp. 1.500.000 / month = Rp. 18,000,000.00 / year
Solar:
1 machine: 20 liter (Rp 4500 / liter)
20
liters: Rp. 90.000,00 / day
1
machine with a capacity of 20 liters: Rp. 90.000,00 / day
1
machine with a capacity of 20 liters: Rp. 2.250.000 / month
1
machine with a capacity of 20 liters: Rp. 27,000,000 / year
E.
Phone
Telephone
fee per month: Rp. 1,000,000 / month
Telephone
fee per year: Rp. 12.000.000, -
F.
Marketing
Promotion
using Brochures: Only in Bogor area
Promotion
using Agent: Cianjur Area, Sukabumi
Promotion
using the Internet: Contract System
Total
Promotion: Rp. 1,000,000, -
G.
Transportation
Car
Truck 2 pieces: Rp. 384.000.000, -
Transportation
(for bensi etc.): Rp. 300.000.000, - +
Total
Transportation: Rp. 684,000,000, -
H.
Machine Treatment
Price
of Machine (Machine there are 3 pieces): Rp. 350,000,000 for 5 years
One
week machine maintenance: Rp. 300.000 / Sunday
One
month machine maintenance: Rp. 1.200.000 / Month
One
year machine maintenance: Rp. 14.400.000 / Year
Genset
Engine Cost: Rp.15.000.000
I.
Total Annual Fee
Raw
materials: Rp. 1.425 million
Salary:
Rp. 180,000,000
Electricity:
Rp. 18,000,000
Solar:
Rp. 27,000,000
Phone:
Rp. 12,000,000
Machine
purchase: Rp. 350,000,000, -
Machine
maintenance: Rp. 14.4 million
Marketing:
Rp. 12,000,000
Engine
Genset Cost: Rp. 15,000,000 +
Total
cost: Rp. 2.053.400.000
J.
Land costs
License
(PBB and Tax): Rp. 10,000,000
Land
Price (400 meters): Rp. 100,000,000
Construction
(Contractor): Rp. 500,000,000 +
Total
Cost: Rp. 610.000.000
K.
Annual cost and land
Annual
cost: Rp. 2.053.400.000
Transportation
Cost: Rp. 684,000,000, -
Land
cost: Rp. 610,000,000 +
Total
Cost: Rp. 3.347.400.000, -
L.
Remaining Money
Large
Loan Capital from Bank: Rp. 2,000,000,000
Additional
capital loan: Rp. 1.350.000.000
Annual
cost and land: Rp. 3,347,400,000 -
Total
Money Time: Rp. 2.600.000
CHAPTER
IV
BUSINESS
DETAILS
For 1 day can produce 5 ton of
tapioca starch, hence for 1 year able to produce 1500 ton of tapioca flour.
Where 1 bag of tapioca flour contains 50 kg tapioca. With the price of 1
kilogram tapioca Rp. 4000.
1
sack of tapioca: Rp. 190,000
100
bags of tapioca: Rp. 190.000.000 / hari
:
Rp. 475.000.000 / bulan
:
Rp. 5.700.000.000 / Year
Onggok
1 sack 50 kg: Rp. 30.000, -
40
bags of onggok: Rp. 1.200.000, - / day
:
Rp. 30.000.000, - / month
:
Rp. 360,000,000, - / year
Net
Fee:
100
bags of tapioca (1year): Rp. 5.700.000.000
40
bags of onggok (1 year): Rp. 360,000,000 +
Total:
Rp. 6,060,000,000
Capital
+ Interest 10%: Rp. 1.842.500.000. -
Total:
Rp. 4,217,500,000
§ Payback is done in 2 stages, ie
the first year of 50% and the second year 50%
Advantages:
Total
Net cost: Rp. 4,217,500,000
Total
annual cost + land: Rp. 3,347,400,000 -
Big
Advantage Thn 1: Rp. 870.100.000
First
year
No
|
Input
|
Satuan
|
Jumlah
|
Harga(per
satuan)
|
Nilai
per bulan
|
Nilai
per tahun
|
1
|
Tenaga
kerja
|
–
|
–
|
–
|
–
|
–
|
|
A. Tetap
|
Orang/bulan
|
20
|
750.000
|
15.000.000
|
180.000.000
|
|
B. Tidak
Tetap
|
–
|
–
|
–
|
–
|
–
|
|
Jumlah
|
Orang/bulan
|
20
|
750.000
|
15.000.000
|
180.000.000
|
2
|
Bahan
Baku
|
–
|
–
|
–
|
–
|
–
|
|
A. Singkong
|
Ton
|
12.5
|
4.750.000
|
118.750.000
|
1.425.000.000
|
|
Jumlah
|
Ton
|
12.5
|
4.750.000
|
118.750.000
|
1.425.000.000
|
3
|
Biaya
overhead
|
–
|
–
|
–
|
–
|
–
|
|
A. Solar
|
Liter/hari
|
20
|
4.500
|
2.250.000
|
27.000.000
|
|
B. Listrik
|
Bulan
|
1
|
1.500.000
|
1.500.000
|
18.000.000
|
|
C. Telepon
|
Bulan
|
1
|
1.000.000
|
1.000.000
|
12.000.000
|
|
Jumlah
|
|
22
|
2.504.500
|
4.750.000
|
57.000.000
|
4
|
Transportasi
|
–
|
–
|
–
|
–
|
–
|
|
A. Mobil
truck
|
Unit
|
2
|
384.000.000
|
–
|
384.000.000
|
|
B. Bensin
|
Liter
|
150
|
4500
|
25.000.000
|
300.000.000
|
5
|
Penjualan
Output
|
Ton
per bulan
|
125
|
19.000.000
|
475.000.000
|
5.700.000.000
|
|
Perbaikan
dan pemeliharaan alat
|
Minggu
|
1
|
300.000
|
1.200.000
|
14.400.000
|
6
|
Perizinan
dan tanah
|
Rupiah
|
1
|
610.000.000
|
–
|
610.000.000
|
7
|
Pembeliaan
mesin
|
Unit
|
4
|
365.000.000
|
–
|
365.000.000
|
8
|
Penjualan
onggok
|
Ton
|
2
|
1.200.000
|
30.000.000
|
360.000.000
|
9
|
Marketing
|
Rupiah
|
1
|
1.000.000
|
1.000.000
|
12.000.000
|
10
|
Pengembalian
modal + bunga 10% th 1
|
Rupiah
|
1
|
1.842.500.000
|
–
|
1.842.500.000
|
Jumlah
Total
Biaya
|
|
|
|
339.300.000
|
870.100.000
|
Profit
in the 2nd year
Raw
materials: Rp. 1.425 million, -
Employee
Salary: Rp. 180,000,000
Overhead:
Rp. 57,000,000
Transportation:
Rp. 300,000,000
Maintenance:
Rp. 14.4 million
License:
Rp. 10,000,000
Marketing:
Rp. 12,000,000 +
Total:
Rp. 1,998,400,000
2nd
Year Sales Income:
Net
cost:
100
bags of tapioca (1year): Rp. 5.700.000.000
40
bags of onggok (1 year): Rp. 360,000,000 +
Total
Rp. 6,060,000,000
Total
revenue: Rp. 6,060,000,000
Rp.
870.100.000 +
Total:
Rp. 6,930,100,000
Total
expenses: Rp. 1,998,400,000
Rp.
2,026,750,000 +
Rp.
4,025,150,000
Advantages:
Rp. 6,930,100,000
Rp.
4,025,150,000 -
Rp.
2,904,950,000
Tahun
Kedua
No
|
Input
|
Satuan
|
Jumlah
|
Harga(per
satuan)
|
Nilai
per bulan
|
Nilai
per tahun
|
1
|
Tenaga
kerja
|
–
|
–
|
–
|
–
|
–
|
|
A. Tetap
|
Orang/bulan
|
20
|
750.000
|
15.000.000
|
180.000.000
|
|
B. Tidak
Tetap
|
–
|
–
|
–
|
–
|
–
|
|
Jumlah
|
Orang/bulan
|
20
|
750.000
|
15.000.000
|
180.000.000
|
2
|
Bahan
Baku
|
–
|
–
|
–
|
–
|
–
|
|
A. Singkong
|
Ton
|
12.5
|
4.750.000
|
118.750.000
|
1.425.000.000
|
|
Jumlah
|
Ton
|
12.5
|
4.750.000
|
118.750.000
|
1.425.000.000
|
3
|
Biaya
overhead
|
–
|
–
|
–
|
–
|
–
|
|
A. Solar
|
Liter/hari
|
20
|
4.500
|
2.250.000
|
27.000.000
|
|
B. Listrik
|
Bulan
|
1
|
1.500.000
|
1.500.000
|
18.000.000
|
|
C. Telepon
|
Bulan
|
1
|
1.000.000
|
1.000.000
|
12.000.000
|
|
Jumlah
|
|
22
|
2.504.500
|
4.750.000
|
57.000.000
|
4
|
Transportasi
|
–
|
–
|
–
|
–
|
–
|
|
A. Bensin
|
Liter
|
150
|
4500
|
25.000.000
|
300.000.000
|
5
|
Penjualan
Output
|
Ton
per bulan
|
125
|
19.000.000
|
475.000.000
|
5.700.000.000
|
6
|
Perbaikan
dan pemeliharaan alat
|
Minggu
|
1
|
300.000
|
1.200.000
|
14.400.000
|
7
|
Perizinan
|
Rupiah
|
1
|
10.000.000
|
–
|
10.000.000
|
8
|
Penjualan
onggok
|
Ton
|
2
|
1.200.000
|
30.000.000
|
360.000.000
|
9
|
Marketing
|
Rupiah
|
1
|
1.000.000
|
1.000.000
|
12.000.000
|
10
|
Pengembalian
modal + bunga 10%
|
Rupiah
|
1
|
2.026.750.000
|
–
|
2.026.750.000
|
11
|
Sisa
auang th 1
|
Rupiah
|
1
|
870.100.000
|
|
870.100.000
|
Jumlah
Total Biaya
|
|
|
|
339.300.000
|
2.904.950.000
|
Break
Event Point (BEP):
Fixed
cost
1.
Raw materials Rp. 1.425.000.000 / year
2.
Salary Rp. 180,000,000 / year
3.
Machine maintenance Rp. 14.4 million / year
4.
Permit Rp. 10,000,000 +
Total
Rp. 1.629.400.000 / year
Variable
cost
1.
Energy Rp. 45,000,000 / year
2.
Transportation Rp. 300,000,000 / year
3.
Marketing Rp. 1,000,000 / year +
Total
Rp. 346,000,000 / year
BEP
= FC / (1-VC / P)
Where:
FC:
Fixed Cost
P:
Selling price per unit
VC:
Variable Cost per unit
BEP
= FC / (1-VC / P)
=
1.629.400.000 / (1- (364,000,000 / 5.700.000.000))
=
1.629.400.000 / 0.93614035
=
1.740.550.975, - / year
CHAPTER
V
CONCLUSION
1. After doing the calculation of
various references either through the media information and directly to people
who understand the price of raw materials used to make starch kanji, namely
cassava. By using capital of Rp. 2.000.000.000,00 and additional lending to the
Bank amounting to Rp.1.350.000.000 able to make the process of making a starch
factory which has covered the operational cost of the factory for 1 year, such
as labor, machine repair, raw materials
2.
Manufacture of starch mill has been through a mature planning process, both in
terms of manufacture and in terms of production produced. Taking into account
the economical aspect in its production process in order to minimize
operational cost expenditure. As the use of machinery in production so that
minimize the workforce, considering the things that usually occur such as power
cuts, the availability of generators to anticipate the disruption of the
production process.
3.
The process of making this starch starch plant has been considered both in
terms of theoretical in its calculations and in terms of real life such as the
price of raw materials and equipment. So did not rule out the results of
analysis and cost estimation that has been done in the process of making this
starch plant can be applied in the real world
Bibliography
Source:
http://www.iptek.net.id/ind/terapan/images
