<?php
    $data = array(60, 90, 90, 25, 40, 40, 40);
    $datadistinct = array();

    function cekData($nilai, array $datadistinct) {
        for ($i = 0; $i < count($datadistinct); $i++){
            if ($datadistinct[$i]['nilai']==$nilai){
                return $i;
            }
        }
        return -1;
    }

    for ($i = 0 ; $i < count($data); $i++) {
        $index = cekData($data[$i], $datadistinct);
        if ( $index != -1 ) {   #3
            $datadistinct[$index]['jumlah'] += 1;
        } else {
            $datadistinct[] = array('nilai'=>$data[$i], 'jumlah'=>1);   // #1 #2
        }
    }
    echo '<br/>';
    foreach($datadistinct as $item) {
        echo "nilai " . $item['nilai'] . ' muncul ' . $item['jumlah'] . ' kali<br/>';
    }

?>