Strategi Investasi Sederhana

By: Bro Marpaung

Sharing receh accounting
1) Construction cost
1-a Land acqusition Strategi Investasi Sederhana
Surface area (m2) 6,000 Building road map
Cost per m2 7,500,000 Ground floor
Total acqusition cost 45,000,000,000 a) Loby Contoh:
b) Spa Saya mau bangun hotel, 5 lantai, dengan total lantai 7
1-b Land clearing c) Pool
Cost per m2 25,000 lantai dan jumlah room ada 300, dengan 3 typer room.
d) lounge
Surface area (m2) 6,000
Total land clearing cost 150,000,000 e) Meeting room
Hotel ini dibangun diatas lahan seluas 6000 m2 dengan
1-c Construction cost 1-st floor luas bangunan 16000 m2, dengan total biaya 334 M
Basement floor 2,500 a) Restaurant
Ground floor 2,500 b) Superior room - 30
1st floor 2,500
c) Deluxe room - 20 Jika saya ingin mencari funding, apakah hotel ini layak
2sd floor 2,500
3th floor 2,000 e) Suite room - 10 di danai?
4th floor 2,000
5th floor 2,000 2-sd floor
Total 16,000 a) Gym
Cost per m2 12,500,000 b) Superior room - 40
Total costruction cost 200,000,000,000
c) Deluxe room - 30
1-d Architecture cost d) Suite room - 20
20% from Construction cost 40,000,000,000 4-th floor
3-th floor a) Superior room - 40
1-e Fencing & garden a) Superior room - 40
Cost per m2 1,500,000
b) Deluxe room - 30
b) Deluxe room - 30 c) Suite room - 20
Surface area (m2) 6,000
Total fencing & garden cost 9,000,000,000 c) Suite room - 20

1-f BOP 5-th floor

Cost per m2 a) Superior room - 40
20% from Construction cost 40,000,000,000
b) Deluxe room - 30
Total construction cost 334,150,000,000 c) Suite room - 20
2) Operasional cost
Cost Pool Biaya
Menentukan cost Driver

Unit Level Activity Cost Pool Total Cost Pool Cost Driver Tarif
Cost Pool I (cost driver - jumlah kamar yang terjual) Cost Pool - 1 1,752,500,000 109,500 16,005
Melakukan pembersihan ruang kamar 435,000,000
Pemberian kelengkapan kamar 512,500,000 Cost Pool - 2 12,441,775,000 164,250 75,749
Menyediakan listrik melalui generator 805,000,000 Cost Pool - 3 701,040,500 109,500 6,402
Total Cost Pool I 1,752,500,000 Cost Pool - 4 5,400,950,000 10,000 540,095
Cost Pool II (cost driver - jumlah tamu yang menginap)
Cost Pool - 5 653,630,000 17,520 37,308
Mengantar tamu check in dan check out 838,025,000 Cost Pool - 6 11,346,600,000 350,400 32,382
Menyediakan makan pagi 6,475,000,000 Total 32,296,495,500 761,170 707,940
Menyediakan makan siang 946,250,000
Menyediakan makan malam 3,022,500,000
Menyediakan hiburan untuk tamu 1,160,000,000 Cara menentukan cost driver
Total Cost Pool II 12,441,775,000 Cost Pool -1 Jumlah kamar yang terjual dalam 1 tahun
Total Kamar = 300
Facility Level Activity Kamar Superior = 150 kamar
Cost Pool III (cost driver - jumlah kamar yang tersedia)
Pembuatan brosur dan kartu nama 24,440,000 Estimasi kamar superior yang terjual dalam 1 tahun = 27.375
Penyusunan anggaran untuk perijinan usaha 357,600,500 Jumlah kamar terjual dalam 1 tahun = 47.450
Survey Competitor 319,000,000
Total Pool III 701,040,500
Cost Pool -2 Jumlah tamu yang menginap
Cost Pool IV (cost driver - jumlah luas lantai) Total Kamar = 300
Pemeliharaan bangunan hotel 1,252,650,000 Kamar Superior = 150 kamar
Pemeliharaan inventaris hotel 660,000,000 Jumlah tamu yang menginap dalam 1 tahun = 164.250
Pemeliharaan keamanan hotel 1,640,800,000
Penyusutan bangunan hotel 1,165,000,000 Jumlah tamu kamar superior yang menginap dalam 1 tahun = 41.062
Penyusutan inventaris hotel 682,500,000
Total Pool IV 5,400,950,000 Cost Pool -3 Jumlah kamar yang tersedia = 150
Cost Pool V (cost driver - jumlah jam kerja mesin)
Jumlah kamar yang tersedia dalam 1 tahun x 365 = 109.500
Pemeliharaan transportasi yang di gunakan tamu 372,750,000 Jumlah kamar superior tersedia dalam 40 tahun x 365 = 54.750
Penyusutan mesin kendaraan 280,880,000
Total Pool V 653,630,000

Cost Pool VI (cost driver - jumlah jam kerja karyawan)

Pembayaran gaji 11,346,600,000
Total Pool VI 11,346,600,000
Cost Pool -4 Jumlah luas lantai
Jumlah lantai = 5
Luas lantai = 2000 m2
Jumlah luas lantai = 2000 x 5 = 10.000 m2
Jumlah luas lantai kamar superior = 5.000 m2

Cost Pool -5 Jumlah jam kerja mesin

Jumlah kendaraan untuk menjemput tamu = 6
Rata-rata operasional kendaraan dalam 1 hari = 8 jam x 6 kendaraan
Rata-rata operasional kendaraan dalam 1 tahun = 17.520
Rata-rata operasional kendaraan dalam 1 tahun untuk tamu kamar superior = 8.760

Cost Pool -6 Jumlah jam kerja karyawan

Jumlah karyawan = 120
Jumlah jam kerja 1 hari = 8 jam x 120 orang
Jumlah jam kerja 1 tahun = 8 jam
Jumlah jam kerja 1 tahun = 350.400
Jumlah jam kerja karyawan yang melayani kamar superior = 175.200

Cost Pool Tarif Cost Driver Total

Cost Pool - 1 16,005 27,374 438,108,995
Cost Pool - 2 75,749 41,062 3,110,405,875
Cost Pool - 3 6,402 54,750 350,520,250
Cost Pool - 4 540,095 5,000 2,700,475,000
Cost Pool - 5 37,308 8,760 326,815,000
Cost Pool - 6 32,382 175,200 5,673,300,000
Total 12,599,625,121
Total Biaya Langsung - 10% 1,259,962,512
Total Biaya superior Room 13,859,587,633
Jumlah kamar yang terjual 27,375
HPP penjualan kamar superior room 506,286
3) Revenue projection

a) from selling room

Total Total Room Occupancy Rate Room Expected
Room type Room Days Available % Amount Price Income
Superior 150 365 54,750 50% 27,375 632,858 17,324,484,541
Deluxe 100 365 36,500 40% 14,600 791,072 11,549,656,361
Suite 50 365 18,250 30% 5,475 988,840 5,413,901,419
Total 300 109,500 34,288,042,321

b) from restourant
Restourant capacity = 100 people
Average visitors per day = 100
Average spending per day = 150.000
Total income per day = 15.000.000
Total income per month = 450.000.000
Total income per year = [Link]

c) Income from spa

Spa capacity = 50 people
Average visitor per day = 120
Average spending per day = 300.000
Total income per day = 450.000.000
Total income per month = 1.350.000
Total income per year = 16.200.000

d) Income from lounge

lounge capacity = 100 people
Average visitors per day = 150
Average spending per day = 200.000
Total income per day = 30.000.000
Total income per month = 360.000.000
Total income per year = 4.320.000
4) Growth trend - 10 years

a) from selling room

Total Room Occupancy trend
Room type Room Available 1-st 2-sd 3-rd 4-th 5-th 6-th 7-th 8-th 9-th 10-th
Superior 150 54,750 50% 53% 55% 58% 61% 64% 67% 70% 74% 78%
Deluxe 100 36,500 40% 42% 43% 45% 47% 49% 51% 53% 55% 57%
Suite 50 18,250 30% 31% 32% 33% 34% 35% 36% 37% 38% 39%

Period Superior Deluxe Suite

2026 17,324,484,541 11,549,656,361 5,413,901,419
2027 18,190,708,768 12,011,642,615 5,576,318,462
2028 19,100,244,207 12,492,108,320 5,743,608,016
2029 20,055,256,417 12,991,792,653 5,915,916,256
2030 21,058,019,238 13,511,464,359 6,093,393,744
2031 22,110,920,200 14,051,922,933 6,276,195,556
2032 23,216,466,210 14,613,999,850 6,464,481,423
2033 24,377,289,520 15,198,559,844 6,658,415,865
2034 25,596,153,996 15,806,502,238 6,858,168,341
2035 26,875,961,696 16,438,762,328 7,063,913,392
5. Financial Projection
Cash flow from ops
2026-2035
a-1) Selling room to corporate 20,572,825,393
Revenue Outstanding A/R - 10% - 2,057,282,539
a) Selling room Payment receipt 18,515,542,853
Superior 17,324,484,541 a-2) Selling room to public 13,715,216,929
Deluxe 11,549,656,361 Direct selling 4,114,565,079
Suite 5,413,901,419 34,288,042,321 Via marketplace 9,600,651,850
b) Restourant 5,400,000,000 Outstanding A/R - 15% - 1,440,097,777
c) Spa 16,200,000,000 Payment receipt 8,160,554,072
d) Lounge 4,320,000,000 b) Restourant 5,400,000,000
e) Meeting room 1,725,000,000 c) Spa 16,200,000,000
Total Revenue 61,933,042,321
d) Lounge 4,320,000,000
Cost & Expense e) Meeting room 1,725,000,000
a) Selling room Total revenue 58,435,662,005
Superior 13,859,587,633 Total cash payment 39,404,959,630
Deluxe 9,239,725,089 Income tax 4,956,178,192
Suite 3,464,896,908 26,564,209,630 Net cash flow from ops 14,074,524,182
b) Restourant 2,970,000,000
c) Spa 8,100,000,000
d) Lounge 1,512,000,000
e) Meeting room 258,750,000
Cost & Expense 39,404,959,630

Income before tax 22,528,082,691

Income Tax 4,956,178,192
Net Income 17,571,904,499
 DCF method
Own capital 10,000,000,000
Initial investment 389,237,727,796 CAGR Dis DCF
Construction cost 334,150,000,000
Net CF - 1st 14,074,524,182 4.0% 0.5% 12,912,407,507
Construction period 12 month
Net CF - 2sd 14,567,132,529 4.0% 0.5% 13,364,341,770
Start period Jan-1-2025
End Period Oct-31-2025 Net CF - 3rd 15,076,982,167 4.0% 0.5% 13,832,093,732
Hotel soft opening Nov-1-2025 Net CF - 4th 15,604,676,543 4.0% 0.5% 14,316,217,012
Hotel grand opening Jan-1-2025 Net CF - 5th 16,150,840,222 4.0% 0.5% 14,817,284,608
Income projection 1-st year 61,933,042,321 Net CF - 6th 16,716,119,630 5.5% 1% 15,335,889,569
Net income projection 1-st year 17,571,904,499 Net CF - 7th 17,301,183,817 5.5% 1% 15,872,645,704
Net cash flow 1-st year 14,074,524,182 Net CF - 8th 17,906,725,251 5.5% 1% 16,428,188,303
Working capital for 6 month 19,702,479,815 Net CF - 9th 18,533,460,634 5.5% 1% 17,003,174,894
Initial investment plan 389,237,727,796 Net CF - 10th 19,182,131,757 5.5% 1% 17,598,286,015
Loan period 20 year Net CF - 11th 20,381,014,991 7.5% 1.25% 18,698,178,891
Borrowing cost 9% Net CF - 12th 21,654,828,428 7.5% 1.25% 19,866,815,072
Net CF - 13th 23,008,255,205 7.5% 1.25% 21,108,491,014
Net CF - 14th 24,446,271,155 7.5% 1.25% 22,427,771,702
Kira-kira apakah hotel ini Net CF - 15th 25,974,163,103 7.5% 1.25% 23,829,507,434
Net CF - 16th 27,143,000,442 4.5% 0.8% 24,901,835,268
layak untuk di danai? Net CF - 17th 28,364,435,462 4.5% 0.8% 26,022,417,855
Net CF - 18th 29,640,835,058 4.5% 0.8% 27,193,426,659
Net CF - 19th 30,974,672,636 4.5% 0.8% 28,417,130,858
Net CF - 20th 32,368,532,904 4.5% 0.8% 29,695,901,747
Total 429,069,786,118 393,642,005,613