2.t. Sumber Ketidakpastian Estimasi dan Asumsi
5. Aset Keuangan Lancar Lainnya Other Current Financial Assets
5. Aset Keuangan Lancar Lainnya 5. Other Current Financial Assets
31 Maret 2021 Rp
31 Desember 2020 Rp Aset Keuangan yang Diukur pada
Nilai Wajar Melalui Laba Rugi
(“FVTPL”) 6,232,861,500 5,950,737,000
Financial Assets Measured at Fair Value Through Profit or Loss (“FVTPL”) Pendapatan yang Belum Ditagih –
Pihak Ketiga (lihat Catatan 16) 2,641,444,588 4,345,747,903
Unbilled Revenues – Third Parties (See Note 16)
Piutang lain-lain Other Receivables
Pihak Ketiga: Third Parties:
PT. Asuransi ASEI 7,083,455,809 7,083,455,809 PT. Asuransi ASEI
PT Eco Film Indonesia 727,500,000 877,500,000 PT Eco Film Indonesia
PT Wahana Lestari Makmur
Inderalaya 400,000,000 465,000,000
PT Wahana Lestari Makmur
Inderalaya
Lain-lain 757,220,022 658,060,993 Others
Jumlah 17,842,481,919 19,380,501,705 Total
Aset Keuangan yang diukur pada Nilai Wajar melalui Laba Rugi (“FVTPL”) pada 31 Maret 2021 dan 31 Desember 2020 adalah sevagai berikut :
Financial Assets Measured at Fair Value Through Profit of Loss (“FVTPL”) as of March 31, 2021 and December 31, 2020 are as follows :
31 Maret 2021 Saldo Awal/
Beginning Balance
Rp
Tambahan Investasi/
Additional Investment
Rp
Pengurangan Investasi/
Deduction of Investment
Rp
Laba (Rugi) yang Direalisasi
dari Efek Diperdagangkan
/ Realized Gain (Loss) on Trading Shares
Rp
Laba (Rugi) yang Belum Direalisasi dari
Efek Diperdagangkan
/ Unrealized Gain (Loss) on Trading Shares
Rp
Nilaii Wajar/
Fair Value
Rp Pihak Berelasi (lihat Catatan 24)
/ Related Party (See Note 24)
PT. SLJ Global Tbk 183,345,000 -- -- -- -- 183,345,000
Pihak Ketiga/ (Third Parties) PT Perusahaan Perkebunan London
Sumatra Indonesia Tbk 137,500,000 -- 136,557,750 757,750 (1,700,000) --
PT Adaro Energy Tbk 1,287,000,000 -- -- -- (229,500.000) 1,057,500,000
PT Tiga Pilar Sejahtera Food Tbk 429,000,000 -- 19,950,000 450,000 (121,800,000) 287,700,000
PT Sentul City Tbk 50,000,000 -- -- -- -- 50,000,000
PT Indika Energy Tbk 1,245,600,000 -- -- -- (219,600,000) 1,026,000,000
PT Bumi Resources Tbk 1,987,092,000 2,263,390 -- -- (359,863,890) 1,629,491,500
PT Kimia Farma (Persero) Tbk 42,500,000 91,537,100 98,652,750 10,384,200 (20,168,550) 25,600,000
PT Telekomunikasi Indonesia Tbk 33,100,000 -- 33,715,500 615,500 -- --
PT Bank Rakyat Indonesia Tbk 83,400,000 178,267,000 275,409,750 19,013,750 (5,270,500) --
PT. Perusahaan Gas Negara Tbk -- 66,299,300 53,865,000 4,491,050 (3,775,350) 13,150,000
PT Victoria Insurance Tbk 5,460,000 -- 5,027,400 2,357,400 660,000 3,450,000
PT Barito Pacific Tbk 44,000,000 -- 11,670,750 2,820,750 (6,350,000) 28,800,000
PT Trinitan Metals and MineralsTbk 11,400,000 -- -- -- (6,050,000) 5,350,000
P Gudang Garam Tbk 410,000,000 1,022,281,125 -- -- (166,156,125) 1,266,125,000
PT Smartfren Telecom Tbk 1,340,000 -- 937,650 167,650 200,000 770,000
PT Waskita Karya Tbk -- 43,415,025 48,079,500 4,664,475 -- --
PT Kalbe Farma Tbk -- 33,500,175 -- -- (2,100,175) 31,400,000
PT Aneka Tambang Tbk -- 657,584,900 176,158,500 24,765,000 (101,191,400) 405,000,000
PT Hanjaya Mandala Sampoerna Tbk -- 29,444,100 -- -- (1,944,100) 27,500,000
PT Kapuas Prima Coal Tbk -- 8,562,825 -- -- (2,062,825) 6,500,000
PT Bank Bukopin Tbk -- 42,964,350 -- -- (9,084,350) 33,880,000
PT Bank Rakyat Indonesia SyariahTbk -- 70,305,300 -- -- (24,505,300) 45,800,000
PT Astra International Tbk -- 121,181,500 -- -- (15,681,500) 105,500,000
Jumlah Pihak Ketiga – Neto/
Total Third Parties – Net
5,737,392,000 2,367,606,090 860,024,550 70,487,025 (1,295,944,065) 6,049,516,500
/
Jumlah / Total 5,950,737,000 2,367,606,090 860,024,550 70,487,025 (1,295,944,065) 6,232,861,500
31 Desember 2020 Saldo Awal/
Beginning Balance
Rp
Tambahan Investasi/
Additional Investment
Rp
Pengurangan Investasi/
Deduction of Investment
Rp
Laba (Rugi) yang Direalisasi
dari Efek Diperdagangkan
/ Realized Gain (Loss) on Trading Shares
Rp
Laba (Rugi) yang Belum Direalisasi dari
Efek Diperdagangkan
/ Unrealized Gain (Loss) on Trading Shares
Rp
Nilaii Wajar/
Fair Value
Rp Pihak Berelasi (lihat Catatan 24)
/ Related Party (See Note 24)
PT. SLJ Global Tbk 183,345,000 -- -- -- -- 183,345,000
Pihak Ketiga/ (Third Parties) PT Perusahaan Perkebunan London
Sumatra Indonesia Tbk 348,975,000 61,619,550 221,743,750 23,433,400 (74,784,200) 137,500,000
PT Adaro Energy Tbk 1,555,000,000 57,555,250 193,505,275 --15,464,975 (147,514,950) 1,287,000,000
PT Tiga Pilar Sejahtera Food Tbk 184,800,000 -- -- -- 244,200,000 429,000,000
PT Sentul City Tbk 85,000,000 -- -- -- (35,000,000) 50,000,000
PT Indika Energy Tbk 1.075,500,000 178,815,350 348,508,716 35,748,866 304,044,500 1,245,600,000
PT Erajaya Swasembada Tbk 179,500,000 35,158,500 179,849,250 12,299,250 (47,108,500) --
PT Bumi Resources Tbk 1,821,501,000 -- -- -- 165,591,000 1,987,092,000
PT Indah Kiat Pulp and Paper Tbk 385,000,000 915,949,500 1,286,853,863 61,384,041 (75,479,678) --
PT Astra International Tbk -- 1,052,254,800 1,060,678,900 15,969,250 (7,545,150) --
PT Bank Central Asia Tbk -- 1,029,681,928 1,052,696,665 50,947,312 (27,932,575) --
PT Indofood Sukses Makmur Tbk -- 694,103,250 710,185,375 17,619,125 (1,537,000) --
PT Kimia Farma (persero) Tbk -- 169,059,850 145,635,000 14,188,650 4,886,500 42,500,000
PT Telekomunikasi Indonesia Tbk -- 509,294,250 520,164,350 28,416,750 15,553,350 33,100,000
PT Unilever Indonesia Tbk -- 787,965,125 800,458,500 14,727,500 (2,234,125) --
PT United Tractors Tbk 501,792,625 508,683,750 6,891,125 -- --
PT Bank Rakyat Indonesia Tbk -- 721,077,200 685,083,000 24,094,300 23,311,500 83,400,000
PT Bank Negara Indonesia Tbk -- 164,145,850 166,782,000 (754,200) 3,390,350 --
PT. Perusahaan Gas Negara Tbk -- 16,424,600 17,755,500 1,330,900 -- --
PT Bank Tabungan NegaraTbk -- 7,611,400 8,578,500 967,100 -- --
PT Victoria Insurance Tbk -- 7,050,560 -- -- (1,590,560) 5,460,000
PT Bank Pembangunan Daerah Jawa
Timur Tbk -- 11,216,800 13,815,375 1,665,375 933,200 --
PT Barito Pacific Tbk -- 86,629,750 64,687,875 5,960,575 16,097,550 44,000,000
PT Merdeka Cooper Gold Tbk -- 76,614,750 81,420,938 2,738,563 2,067,550 --
PT Tritan Metals and Minerals Tbk -- 15,803,670 -- -- (4,403,670) 11,400,000
PT. Gudang Garam Tbk -- 616,423,250 207,230,625 4,426,875 (3,619,500) 410,000,000
PT Smartfren Telecom Tbk --- 1,452,175 -- -- (112,175) 1,340,000
Jumlah Pihak Ketiga – Neto/
Total Third Parties – Net 5,635,276,000 7,717,699,983 8,274,317,207 229,547,883 351,213,493 5,767,392,000 Jumlah / Total 5,818,621,000 7,717,699,983 8,274,317,207 229,547,883 351,213,493 5,950,737,000
Seluruh aset keuangan lancar lainnya didenominasi dalam mata uang Rupiah.
All other current financial assets are denominated in Rupiah.
6. Persediaan 6. Inventories
31 Maret 2021 Rp
31 Desember 2020 Rp
Bahan Bakar 6,099,168,255 5,837,962,279 Fuels
Suku Cadang dan Material 6,071,115,818 6,717,402,760 Spareparts and Materials
Lain-lain 5,212,648,561 3,152,054,278 Others
Jumlah 17,382,932,634 15,797,419,317 Total
Berdasarkan penelaahan terhadap kondisi fisik persediaan, manajemen Grup berpendapat bahwa nilai tercatat persediaan tersebut dapat dipulihkan dan tidak perlu membentuk penyisihan penurunan nilai.
Based on the review of the inventories condition, the Group’s management believes that carrying value of inventories is fully recoverable and no allowance for impairment in value.
Jumlah persediaan yang dibebankan ke beban pokok pendapatan adalah sebesar Rp7.051.194.323 dan Rp39.709.656.821 masing-masing untuk tahun-tahun yang berakhir pada tanggal 31 Maret 2021 dan 31 Desember 2020.
The inventory charged to cost of revenue amounted to Rp7,051,194,323 and Rp39,709,656,821 for the years ended MarCh 31, 2021 and December 31, 2020 respectively.
Pada tanggal 31 Maret 2021 dan 31 Desember 2020, persediaan telah diasuransikan terhadap risiko kerugian kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan masing-masing sebesar Rp3.000.000.000. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian yang terjadi.
As of March 31, 2021 and December 31, 2020 inventories have been insured against fire and other risks based on a certain insurance policy package with the insured amount of Rp3,000,000,000, respectively. Management believes that the insured amount is adequate to cover any possible losses.
7. Pembayaran di Muka 7. Prepayment
31 Maret 2021 Rp
31 Desember 2020 Rp
Uang Muka Advances
Uang Muka Jasa Teknik 10,000,000,000 10,000,000,000 Advance Engineering Fees
Operasional Kapal 145,980,000 169,095,455 Vessels Operational
Pembelian sparepart Kapal -- 246,000,000 Purchase of Veseel Goods
Lain-lain 257,789,500 -- Others
Biaya Dibayar Dimuka Prepais Expenses
Asuransi 1,574,415,986 2,196,848,426 Insurance
Lain-lain 162,750,001 43,865,999 Others
Jumlah 12,140,935,487 12,655,809,880 Total
8. Aset Tetap 8. Fixed Assets
. 31 Maret 2021
Saldo Awal/
Beginning Balance
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo Akhir/
Ending Balance
Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Kepemilikan Langsung Direct Ownerships
Tanah 3,804,273,200 -- -- -- 3,804,273,200 Land
Bangunan 68,518,410,254 -- -- -- 68,518,410,254 Building
Tongkang 386,742,006,772 138,378,498 -- -- 386,880,385,270 Barges
Kapal Tarik dan Kendaraan Air 167,012,826,151 1,600,000 -- 8,993,867,905 176,008,294,056 Tug-boats and Mooring Boats
Crane Kapal 11,030,187,071 -- -- -- 11,030,187,071 Boat Cranes
Mesin dan Peralatan 16,255,376,909 -- 629,196,880 -- 15,626,180,029 Machineries and Equipments
Instalasi Listrik 654,805,805 -- -- -- 654,805,805 Electrical Instalations
Kendaraan 3,559,188,414 110,000,000 -- -- 3,669,188,414 Vehicles
Inventaris Kantor 3,388,181,457 9,809,401 -- -- 3,397,990,858 Office Equipments
Kapal Kargo 20,879,257,217 1,474,338,000 22,353,595,217 -- -- Cargo
Aset dalam Penyelesaian Construction in Progress
Bangunan 475,150,144 79,644,399 -- -- 554,794,543 Buildings
Kapal 8,998,177,272 5,548,663,754 -- (8,993,867,905) 5,552,973,121 Boats
Jumlah 691,317,840,666 7,362,434,052 22,982,792,097 -- 675,697,482,621 Total
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung Direst Ownership
Bangunan 15,714,623,304 705,307,677 -- -- 16,419,930,981 Building
Tongkang 150,015,429,174 5,680,657,697 -- -- 155,696,086,871 Barges
Kapal Tarik dan Kendaraan Air 73,684,451,693 3,013,387,513 -- -- 76,697,839,206 Tug-boats and Mooring Boats
Crane Kapal 11,030,187,071 -- -- -- 11,030,187,071 Boat Cranes
Mesin dan Peralatan 7,918,783,585 513,641,942 574,941,489 -- 7,857,484,038 Machineries and Equipments
Instalasi Listrik 218,014,812 10,919,775 -- -- 228,934,587 Electrical Instalations
Kendaraan 2,533,403,123 66,332,142 -- -- 2,599,735,265 Vehicles
Inventaris Kantor 2,639,884,156 70,435,741 -- -- 2,710,319,897 Office Equipments
Kapal Kargo 6,373,180,816 302,209,9225 6,675,390,741 -- -- Cargo
Jumlah 270,127,957,734 10,362,892,412 7,250,332,230 -- 273,240,517,916 Total
Nilai Tercatat 421,189,882,932 402,456,964,705 Carrying Amount
. 31 Desember 2020
Saldo Awal/
Beginning Balance
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassification
Saldo Akhir/
Ending Balance
Rp Rp Rp Rp Rp
Biaya Perolehan Acquisition Cost
Kepemilikan Langsung Direct Ownerships
Tanah 3,804,273,200 -- -- -- 3,804,273,200 Land
Bangunan 66,710,852,693 -- -- 1,807,557,561 68,518,410,254 Building
Tongkang 368,139,256,452 18,762,683,294 18,819,799,405 18,659,866,431 386,742,006,772 Barges
Kapal Tarik dan Kendaraan Air 148,877,821,307 5,905,130,286 -- 12,229,874,558 167,012,826,151 Tug-boats and Mooring Boats
Crane Kapal 12,689,583,611 -- 1,659,396,540 -- 11,030,187,071 Boat Cranes
Mesin dan Peralatan 13,654,673,964 1,141,588,750 1,214,473,466 2,673,587,661 16,255,376,909 Machineries and Equipments
Instalasi Listrik 462,727,591 1,658,000 -- 190,420,214 654,805,805 Electrical Instalations
Kendaraan 3,695,184,109 -- 210,500,000 74,504,305 3,559,188,414 Vehicles
Inventaris Kantor 2,898,481,405 489,700,052 -- -- 3,388,181,457 Office Equipments
Kapal Kargo 17,820,891,719 1,977,800,000 -- 1,080,565,498 20,879,257,217 Cargo
Aset dalam Penyelesaian Construction in Progress
Bangunan 2,690,001,593 2,531,218,292 -- (4,746,069,741) 475,150,144 Buildings
Kapal 8,857,247,005 32,111,236,754 -- (31,970,306,487) 8,998,177,272 Boats
Jumlah 650,300,994,649 62,921,015,428 21,904,169,411 -- 691,317,840,666 Total
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan Langsung Direst Ownership
Bangunan 12,813,565,752 2,901,057,552 -- -- 15,714,623,304 Building
Tongkang 148,672,189,054 14,336,358,775 12,993,118,655 -- 150,015,429,174 Barges
Kapal Tarik dan Kendaraan Air 66,941,464,635 6,742,987,058 -- -- 73,684,451,693 Tug-boats and Mooring Boats
Crane Kapal 12,689,583,611 -- 1,659,395,540 -- 11,030,187,071 Boat Cranes
Mesin dan Peralatan 7,259,482,366 1,581,808,554 922,507,335 -- 7,918,783,585 Machineries and Equipments
Instalasi Listrik 186,468,092 31,546,720 -- -- 218,014,812 Electrical Instalations
Kendaraan 2,424,797,928 318,864,298 210,259,103 -- 2,533,403,123 Vehicles
Inventaris Kantor 2,384,888,874 254,995,282 -- -- 2,639,884,156 Office Equipments
Kapal Kargo 4,300,884,187 2,072,296,629 -- -- 6,373,180,816 Cargo
Jumlah 257,673,324,499 28,239,914,868 15,785,281,633 -- 270,127,957,734 Total
Nilai Tercatat 392,627,670,150 421,189,882,932 Carrying Amount
Beban penyusutan dialokasikan sebagai berikut: Depreciation charges are allocated as follows:
31 Maret 2021 Rp
31 Desember 2020 Rp
Beban Pokok Pendapatan (lihat Catatan 17) 10,288,784,484 27,861,555,122 Cost of Revenues (see Note 17)
Beban Usaha (lihat Catatan 18) 74,107,928 378,359,746 Operating Expenses (see Note 18)
Jumlah 10,362,892,412 28,239,914,868 Total
Rincian penjualan aset tetap Grup pada 31 Maret 2021 dan 31 Desember 2020 adalah sebagai berikut:
Details of the sales fixed assets of the Group as of March 31,2021 and December 31, 2020 are as follows:
31 Maret 2021 Rp
31 Desember 2020 Rp
Biaya Perolehan 22,982,792,097 21,904,169,411 Acquisition Cost
Akumulasi Penyusutan (7,250,332,230) 15,785,281,633 Accumulated Depreciaton
Nilai Tercatat 15,732,459,867 6,118,887,778 Carrying Value
Harga Jual 22,040,000,000 5,258,474,795 Selling Price
Laba Pelepasan Aset Tetap
(lihat Catatan 20) 6,307,540,133 (860,412,983)
Gain on Disposal of Fixed Assets (see Note 20)
Pada tanggal 31 Maret 2021 dan 31 Desember 2020 aset tetap Grup, kecuali tanah, diasuransikan terhadap segala bentuk risiko kepada PT Asuransi ASEI Indonesia, PT Asuransi Raksa Pratikara, PT Asuransi Central Asia, PT Asuransi Purna Arthanugraha, PT Asuransi Mega Pratama, PT MNC Insurance, PT ABDA dan PT Asuransi Tugu Pratama Indonesia dengan nilai pertanggungan masing-masing sebesar Rp569.929.000.000 dan USD119.000.000 untuk 31 Maret 2021, serta Rp608.299.000.000 dan USD119.000.000 untuk tahun 2020.
As of March 31,2021 and December 31,2020, the Group’s fixed assets, except for land, were insured against all risks to PT Asuransi ASEI Indonesia, PT Asuransi Raksa Pratikara, PT Asuransi Central Asia, PT Asuransi Purna Arthanugraha, PT Asuransi Mega Pratama, PT MNC Insurance, PT ABDA and PT Asuransi Tugu Pratama Indonesia with sum insured of Rp569,929.000.000 and USD119,000,000 in March 31,2021 and Rp608,229,000,000 and USD119,000,000 in 2020, respectively.
Manajemen Grup berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Management of the Group believes that the sum insured is adequate to cover any possible losses on the assets insured.
Pada tanggal 31 Maret 2021, pengerjaan aset dalam penyelesaian berupa pembuatan bangunan dengan persentase penyelesaian sebesar 55% dan akan selesai pada Desember 2022.
As of March 31, 2021, construction in progress represents manufacture of building with completion percentage of 55% and will be completed on December 2022.
Aset tetap berupa Kapal Tongkang 66, Kapal Tongkang 82, Kapal Tongkang 90 dijadikan jaminan atas pinjaman bank (lihat Catatan 11).
Barge Nelly 66, Barge Nelly 82, Barge Nelly 90 are pledged for bank loans (see Note 11).
9. Utang Usaha 9. Trade Payable
Utang usaha merupakan utang atas pembelian kepada pemasok lokal masing-masing sebesar Rp2.582.386.320 dan Rp2.886.603.748 pada 31 Maret dan 31 Desember 2020.
Seluruh utang usaha dalam mata uang Rupiah.
Trade payable represent payable from purchase to local suppliers amounting to Rp2,582,386,320 and Rp2,866,603,748 as of March 31, 2021 and December 31, 2020, respectively.
All trade Payables are expressed in Rupiah.