dengan penyelidikan umum, pengeluaran geologi dan geofisika, survei topografi, studi lingkungan dan biaya lainnya yang dikeluarkan oleh MCG untuk mengembangkan area sebelum dimulainya operasi komersial.
This account represents accumulated costs relating to the general investigation, geological and geophysical expenditures, topographic survey, environmental study and other costs incurred by MCG to develop an area before the commencement of the commercial operations.
15. ASET TAKBERWUJUD 15. INTANGIBLE ASSETS
Akun ini terdiri dari: This account consists:
30 Juni/ 31 Desember/
June 30, 2019 December 31, 2018
Biaya Perolehan: Cost:
Perizinan 31.739.095.150 31.739.095.150 Licenses
Akuisisi Proyek Tanjung Jati B 28.931.301.095 28.931.301.095 Acquisition of Tanjung Jati B Project
Goodwill 27.954.209.392 27.954.209.392 Goodwill
Perangkat lunak 162.129.300 162.129.300 Software
Total Biaya Perolehan 88.786.734.937 88.786.734.937 Total Cost
Akumulasi Amortisasi: Accumulated Amortization:
Perizinan 5.200.324.286 5.200.324.286 Licenses
Akuisisi Proyek Tanjung Jati B 18.805.345.716 18.082.063.199 Acquisition of Tanjung Jati B Project
Perangkat lunak 162.129.300 162.129.300 Software
Total Akumulasi Amortisasi 24.167.799.302 23.444.516.785 Total Accumulated Amortization
Penurunan nilai Impairment
Goodwill 9.671.491.792 9.671.491.792 Goodwill
Nilai Tercatat 54.947.443.843 55.670.726.360 Carrying Amount
Goodwill sebesar Rp10.982.717.600, Rp9.671.491.792 dan Rp7.300.000.000 masing-masing timbul dari akuisisi NES, SHBar dan SAL.
The goodwill amounting to Rp10,982,717,600, Rp9,671,491,792 and Rp7,300,000,000 arose from the acquisition of NES, SHBar and SAL, respectively.
Akuisisi NES Acquisition of NES Pada tanggal 29 Januari 2014, Perusahaan
melakukan pembelian atas 80% saham NES yang dimiliki oleh PT Nawakara Energi Perkasa (NEP) dengan goodwill sebesar Rp10.982.717.600. Pada saat diakuisisi, aset NES yang sebagian besar merupakan biaya perancangan desain dasar yang dikapitalisasi, merepresentasikan nilai wajar aset pada tanggal akuisisi.
On January 29, 2014, the Company purchased 80% of NES shares owned by PT Nawakara Energi Perkasa (NEP) resulting in a goodwill of Rp10,982,717,600. At the time of acquisition, the NES asset, the capitalized basic engineering design cost, represents the fair value of the asset at the date of acquisition.
Akuisisi SHBar Acquisition of SHBar
Pada tanggal 1 Juli 2013, Perusahaan mengakuisisi 100% saham SHBar yang dimiliki oleh PT Sangsaka Hidro Tiara dan PT Satria Wijaya Kusuma yang menimbulkan goodwill sebesar Rp9.671.491.792. Pada saat diakuisisi, aset SHBar sebagian besar merupakan nilai tanah dan biaya perancangan desain dasar konstruksi yang dikapitalisasi, merepresentasikan nilai wajar aset pada tanggal akuisisi. Sejak 31 Desember 2018, Perusahaan mengakui rugi penurunan nilai atas goodwill dari akuisisi SHBar dikarenakan Perusahaan belum menerima perpanjangan masa konstruksi pembangkit pada Perjanjian Jual Beli Tenaga Listrik (PJBTL) antara SHBar dengan PLNDJB.
On July 1, 2013, the Company purchased 100%
of SHBar shares owned by PT Sangsaka Hidro Tiara and PT Satria Wijaya Kusuma resulting in a goodwill of Rp9,671,491,792. At the time of acquisition, the SHBar assets, mainly consists of the value of the land and basic engineering design cost, represent the fair value of the assets at the date of acquisition. Since December 31, 2018, the Company recognized impairment loss for goodwill from acquisition of SHBar due to the Company has not yet received approval for extending power plant construction period of the Power Purchase Agreement (PPA) between SHBar and PLNDJB.
Akuisisi SAL Acquisition of SAL
Pada tanggal 29 Juli 2011, Perusahaan melakukan pembelian atas 70% saham SAL yang dimiliki oleh PT Sangsaka Hidro Tiara dengan goodwill sebesar Rp7.300.000.000. Pada saat diakuisisi, aset SAL yang sebagian besar merupakan kendaraan dan peralatan kantor yang dikapitalisasi, merepresentasikan nilai wajar aset pada tanggal akuisisi.
On July 29, 2011, the Company purchased 70%
of SAL shares owned by PT Sangsaka Hidro Tiara with goodwill amounting to Rp7,300,000,000. At the time of acquisition, SAL assets, mainly consist of capitalized vehicles and office equipment, represent the fair value of the assets at the date of acquisition.
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, manajemen mencatatkan penurunan nilai untuk nilai goodwill atas akuisisi SHBar sebesar Rp9.671.491.792. Tidak terdapat penurunan nilai goodwill atas akuisisi NES dan SAL.
As of June 30, 2019 and December 31, 2018, management accounted impairment on goodwill from acquisition of SHBar amounting to Rp Rp9,671,491,792. As of June 30, 2019 and December 31, 2018, there is no impairment of goodwill on the acquisition of NES and SAL.
Manajemen yakin dengan mencatatkan penurunan nilai untuk nilai goodwill atas akuisisi SHBar tersebut, keseluruhan nilai tercatat goodwill pada 30 Juni 2019 masih lebih rendah dibandingkan dengan nilai terpulihkan Unit Penghasil Kas (UPK) terkait. Nilai terpulihkan adalah total yang lebih
Management believes that by accounted impairment loss on goodwill from acquisition of SHBar, the total carrying amount of goodwill on June 30, 2019 is still lower than the recoverable amount of the corresponding Cash Generating Unit (CGU). The recoverable amount is the greater of
Total terpulihkan goodwill ditentukan berdasarkan perhitungan proyeksi arus kas yang didiskontokan dari rencana usaha yang mencakup periode 15 tahun dan menggunakan terminal value.
The recoverable amount of goodwill is determined based on the cash flow projection calculation discounted from the business plan covering a period of 15 years and using terminal value.
Asumsi-asumsi penyusunan proyeksi didasarkan pada perencanaan Grup. Manajemen yakin bahwa asumsi-asumsi tersebut dapat tercapai.
The projection-making assumptions are based on Group planning. Management believes that these assumptions are achieved.
Perubahan terhadap asumsi yang digunakan oleh manajemen dalam menentukan jumlah terpulihkan dapat berdampak signifikan pada hasil pengujian.
Changes to assumptions used by management in determining recoverable amounts can have a significant impact on test results.
16. ASET TETAP 16. PROPERTY, PLANT AND EQUIPMENT
Rincian akun ini terdiri dari sebagai berikut: The details of this account are as follows:
30 Juni/June 30, 2019
Penyesuaian
Saldo Awal/ Translasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translation Ending Balance Additions Deductions Reclassifications Adjustments Balance
_
Biaya Perolehan Acquisition Cost
Tanah dan hak atas tanah 47.025.757.616 13.826.820.000 - - (44.877.666) 60.807.699.950 Land and landrights
Bangunan dan prasarana 82.787.302.581 3.987.428.715 - - (1.595.246.480) 85.179.484.815 Buildings and improvements
Mesin 395.805.067.123 19.182.661.800 - - 4 414.987.728.927 Machinery
Peralatan panel kontrol 28.228.488.064 - (404.642.000) - 703.097.418 28.526.943.482 Control panel equipment
Perabotan, perlengkapan Furniture. fixtures and
dan peralatan kantor 33.177.383.377 539.385.352 (16.020.000) - (1.278.631.937) 32.422.116.791 office equipment
Kendaraan bermotor 19.239.360.877 822.025.000 - - (159.702.003) 19.901.683.874 Motor vehicles
Peralatan komunikasi 1.784.141.465 170.913.780 - - ( 810.990.228) 2.766.045.474 Telecommunication equipment
Peralatan 40.255.731.330 1.292.091.014 - - (576.846.585) 40.970.975.759 Tools
Leasehold improvements 10.540.911.927 868.334.822 - - (162.392.710) 11.246.854.039 Leasehold improvements Aset tetap dalam pembangunan 81.463.128.022 2.711.963.257 - - (36.744.378) 84.138.346.902 Construction in progress
_
Total Biaya Perolehan 740.307.272.382 43.401.623.740 (420.662.000) - (2.340.354.109) 780.947.880.013 Total Acquisition Cost
_
Akumulasi Penyusutan Accumulated Depreciation
Bangunan dan prasarana 21.816.058.385 2.103.916.782 - - (114.939.830) 23.805.035.337 Buildings and improvements
Mesin 169.160.322.061 27.680.881.212 - - 2 196.841.203.273 Machinery
Peralatan panel kontrol 13.375.053.970 2.883.913.564 - - (48.320.319) 16.210.647.216 Control panel equipment
Perabotan, perlengkapan Furniture. fixtures and
dan peralatan kantor 25.014.769.089 2.593.945.047 (402.954.500) - ( 595.397.143) 28.390.022.783 office equipment
Kendaraan bermotor 10.856.909.735 1.690.600.286 - - (291.846.395) 12.255.663.625 Motor vehicles
Peralatan komunikasi 1.507.704.269 118.276.695 - - (564.429.119) 2.190.410.083 Telecommunication equipment
Peralatan 25.988.520.380 1.614.199.950 (16.020.000) - (1.016.292.131) 25.628.696.908 Tools
Leasehold improvements 5.012.569.374 405.227.516 - - (20.255.920) 5.438.052.811 Leasehold improvements
_
Total Akumulasi Total Accumulated
Penyusutan 272.731.907.263 39.090.961.052 (418.974.500) - (1.482.110.777) 310.759.732.036 Depreciation
_
Cadangan penurunan nilai 24.629.012.969 - - - - 24.629.012.969 Allowance for impairment loss
_
Nilai Tercatat 442.946.352.150 445.559.135.008 Carrying Amount
31 Desember/December 31, 2018
Penyesuaian
Saldo Awal/ Translasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translation Ending Balance Additions Deductions Reclassifications Adjustments Balance
_
Biaya Perolehan Acquisition Cost
Tanah dan hak atas tanah 46.902.608.022 - - - 123.149.594 47.025.757.616 Land and landrights
Bangunan dan prasarana 78.429.470.975 911.060.872 - - 3.446.770.734 82.787.302.581 Buildings and improvements
Mesin 361.185.356.384 34.619.710.739 - - - 395.805.067.123 Machinery
Peralatan panel kontrol 28.228.488.064 - - - - 28.228.488.064 Control panel equipment
Perabotan, perlengkapan Furniture. fixtures and
dan peralatan kantor 27.230.703.132 4.880.631.306 (125.788.660) - 1.191.837.599 33.177.383.377 office equipment
Kendaraan bermotor 17.553.322.892 2.873.772.837 (622.561.750) - (565.173.102) 19.239.360.877 Motor vehicles
Peralatan komunikasi 2.210.863.207 85.580.829 - - (512.302.571) 1.784.141.465 Telecommunication equipment
Peralatan 35.271.137.100 4.143.749.630 - - 840.844.600 40.255.731.330 Tools
Leasehold improvements 8.890.911.031 725.857.699 - - 924.143.197 10.540.911.927 Leasehold improvements
Aset tetap dalam pembangunan 308.361.538.697 7.556.175.233 - (234.036.311.803 ) (418.274.105) 81.463.128.022 Construction in progress
_
Total Biaya Perolehan 914.264.399.504 55.796.539.145 (748.350.410) (234.036.311.803 ) 5.030.995.946 740.307.272.382 Total Acquisition Cost
_
Akumulasi Penyusutan Accumulated Depreciation
Bangunan dan prasarana 17.282.234.209 4.051.254.759 - - 482.569.417 21.816.058.385 Buildings and improvements
Mesin 126.937.018.369 42.223.303.692 - - - 169.160.322.061 Machinery
Peralatan panel kontrol 7.909.092.483 5.462.338.541 - - 3.622.946 13.375.053.970 Control panel equipment
Perabotan, perlengkapan Furniture. fixtures and
dan peralatan kantor 23.083.653.714 1.034.995.606 (96.554.632) - 992.674.401 25.014.769.089 office equipment
Kendaraan bermotor 9.953.619.120 2.549.766.357 (622.561.750) - (1.023.913.992) 10.856.909.735 Motor vehicles
Peralatan komunikasi 1.672.782.394 279.492.795 - - (444.570.920) 1.507.704.269 Telecommunication equipment
Peralatan 18.414.801.406 7.197.921.303 - - 375.797.671 25.988.520.380 Tools
Leasehold improvements 4.289.779.286 667.119.141 - - 55.670.947 5.012.569.374 Leasehold improvements
_
Total Akumulasi Total Accumulated
Penyusutan 209.542.980.981 63.466.192.194 (719.116.382) - 441.850.470 272.731.907.263 Depreciation
_
Cadangan penurunan nilai - 24.629.012.969 - - - 24.629.012.969 Allowance for impairment loss
_
Nilai Tercatat 704.721.418.523 442.946.352.150 Carrying Amount
Beban penyusutan dialokasikan sebagai berikut: Depreciation is charged to the following:
30 Juni/ 31 Desember/
June 30, 2019 December 31, 2018
Beban pokok pendapatan (Catatan 30) 32.598.302.179 51.607.143.499 Cost of revenues (Note 30) Beban operasional (Catatan 31) 6.492.658.873 11.859.048.695 Operating expenses (Note 31)
Total 39.090.961.052 63.466.192.194 Total
Aset tetap tertentu digunakan sebagai jaminan atas utang yang diperoleh oleh Perusahaan dan entitas anaknya (Catatan 23).
Certain property, plant and equipment are used as collateral to the loans obtained by the Company and its subsidiaries (Note 23).
Persediaan (Catatan 8) dan aset tetap, termasuk aset tetap dalam perjanjian mengandung sewa (Catatan 10), telah diasuransikan terhadap kerusakan material, kerusakan mesin dan business interruption dengan nilai pertanggungan masing-masing sebesar AS$804.795.061 and Rp409.292.300.000 pada tanggal 30 Juni 2019 dan AS$821.976.483 dan Rp1.257.474.078.701 pada tanggal 31 Desember 2018. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut adalah cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Inventories (Note 8) and property, plant and equipment, including property, plant and equipment under an arrangement containing a lease (Note 10), are insured against material damage, machinery breakdown and business interruption with a coverage of US$804,795,061 and Rp409,292,300,000, respectively, as of June 30,
2019 and US$821,976,483 and
Rp1,257,474,078,701, respectively, as of December 31, 2018. Management believes that the insurance coverage is adequate to cover possible losses that may arise from such risks.
Tidak ada biaya pinjaman yang dikapitalisasi ke aset tetap pada periode yang berakhir pada 30 Juni 2019. Biaya pinjaman yang dikapitalisasi ke aset tetap untuk tahun yang berakhir pada tanggal 31 Desember 2018 sebesar Rp6.649.067.098 dengan suku bunga efektif sebesar 12,41% per tahun.
No borrowing costs is capitalized to property, plant, and equipment for the period ended June 30, 2019. Borrowing costs capitalized to property, plant, and equipment for the year ended December 31, 2018 is amounted to Rp6,649,067,098 with effective interest rate of 12.41% per annum.
Pelepasan aset tetap adalah sebagai berikut : Disposals of property, plant and equipment are as follows :
30 Juni/ 30 Juni/
June 30, 2019 June 30, 2018
Hasil pelepasan neto - 17.106.249 Net proceeds
Nilai tercatat 1.687.500 17.106.249 Carrying value
Rugi (1.687.500) - Loss
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, biaya perolehan aset tetap oleh Perusahaan dan entitas anaknya yang telah disusutkan penuh namun masih digunakan masing-masing sebesar Rp43.547.838.691 dan Rp39.677.132.508, terdiri atas perabotan, perlengkapan dan peralatan kantor, kendaraan bermotor dan peralatan.
As of June 30, 2019 and December 31, 2018, the acquisition cost of property, plant and equipment that have been fully depreciated but are still being used by the Company and its subsidiaries amounted to Rp43.547.838.691 and Rp39,677,132,508, respectively, consisting of furniture, fixtures and office equipment, motor vehicle and tools.
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, tidak ada aset tetap yang tidak digunakan.
As of June 30, 2019 and December 31, 2018, there is no temporary idle property, plant and equipment.
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, Manajemen berpendapat bahwa penyisihan kerugian penurunan nilai atas aset tetap cukup untuk menutupi kemungkinan kerugian atas penurunan nilai aset tetap.
As of June 30, 2019 and December 31, 2018, Management is of the opinion that the allowance for impairment loss on property, plant and equipment is adequate to cover possible losses on impairment of property, plant and equipment.
Tidak ada aset tetap pada tanggal 30 Juni 2019 dan 31 Desember 2018 yang dihentikan dari penggunaan aktif dan tidak diklasifikasikan sebagai tersedia untuk dijual.
There is no property, plant and equipment as of June 30, 2019 and December 31, 2018 which is
categorized as discontinued operation and not classified as asset held for sale.
Tidak terdapat perbedaan yang material antara nilai wajar aset tetap dengan jumlah tercatatnya pada tanggal 30 Juni 2019 dan 31 Desember 2018.
There is no material difference between the fair value of property, plant and equipment and their carrying amounts as of June 30, 2019 and December 31, 2018.
Pada tanggal 30 Juni 2019, aset tetap dalam pembangunan terutama berkaitan dengan Perjanjian Jual Beli Tenaga Listrik (Catatan 35) dan akan disewakan pada saat tanggal operasi komersial. Aset dalam penyelesaian diestimasikan selesai pada tahun 2022.
As of June 30, 2019, the construction in progress is mainly related to the Power Purchase Agreements (Note 35) and will be leased upon commercial operation date. Construction in progress are estimated to be completed between 2022
Aset tetap dalam pembangunan yang direklasifikasi ke piutang sewa pembiayaan pada tahun 2018 adalah pembangkit listrik mini-hidro Pusaka yang berlokasi di Cianjur, Jawa Barat dengan kapasitas 8,8 MW sesuai dengan Perjanjian Jual Beli Tenaga Listrik dengan PT PLN (Persero) Unit Induk Distribusi Jawa Barat (dahulu PT PLN (Persero) Distribusi Jawa Barat) (Catatan 35).
Construction in progress which was reclassified to finance lease in 2018 is mini-hydro power plant Pusaka located in Cianjur, West Java with capacity of 8.8 MW as accordance with the Power Purchase Agreement with PT PLN (Persero) Unit Induk Distribusi Jawa Barat (formerly PT PLN (Persero) Distribusi Jawa Barat) (Note 35).
17. UANG MUKA PEMBELIAN ASET TETAP 17. ADVANCES FOR PURCHASE OF PROPERTY,