PT Hotel Juwara Warga (Juwara), Anak Perusahaan mencatat cadangan imbalan kerja karyawan masing-masingsebesarRp2.821.649.052 dan Rp3.032.455.324 sehingga saldo kewajiban imbalan kerja karyawan pada tanggal 31 Desember 2008 dan 2007 masing-masing sebesar Rp15.541.963.065 dan Rp15.143.290.822. Perusahaan dan Juwara mengakui estimasi kewajiban imbalan kerja berdasarkan Undang-undang No. 13/2003 dan dicatat sesuai dengan PSAK No. 24 (Revisi 2004) “Imbalan Kerja”. Pada tahun 2008, Perusahaan mencatat kewajiban imbalan kerja karyawan berdasarkan penilaian dari PT Sigma Aktuarindo, aktuaris independen, dalam laporannya tertanggal 10 Maret 2008, sedangkan pada tahun 2007,Perusahaan mencatat kewajiban imbalan kerja karyawan berdasarkan penilaianmanajemenPerusahaan. Padatahun 2008
In 2008 and 2007, the Company and PT Hotel Juwara Warga, (Juwara), a Subsidiary, recorded provision for employees’ benefit amounting to
Rp2,821,649,052 and Rp3,032,455,324,
respectively. The balance of estimated liabilities for employees’s benefit as of December 31, 2008 and 2007 amounting to Rp15,541,963,065 and Rp15,143,290,822, respectively. The Company and Juwara, recognized the estimated liability for employees’ benefit under Law No. 13/2003 and recorded in accordance with SFAS No. 24 (Revised 2004) ”Employees’ Benefits”. In 2008 , the Company recorded estimated liabilites for employees’ benefit in accordance with actuarial valuation from PT Sigma Aktuarindo, independent actuary, based on its report dated March 10, 2009. In 2007, the Company recorded estimated liabilities for employees’ benefit were recorded based on
18. KEWAJIBAN IMBALAN KERJA KARYAWAN
(lanjutan) 18. ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFIT (continued)
dan 2007, Juwara mencatat kewajiban imbalan kerja karyawan berdasarkan penilaian manajemen Juwara. PT Jayakarta Realti Investindo (JRI) dan PT Bali Realtindo Benoa (BRB) belum mencatat kewajiban imbalan kerja, karena JRI dan BRB masih dalam tahap pengembangan dan belum memiliki karyawan tetap sampai dengan tanggal 31 Desember 2008.
recorded based on the Juwara’s management valuation, while PT Jayakarta Realti Investindo (JRI) dan PT Bali Realtindo Benoa (BRB) not yet recorded estimated liabilities for employees’ benefit, because JRI and BRB still in development stage and do not have permanent employees as of December 31, 2008.
Asumsi-asumsi yg digunakan pada tahun 2008 dan
2007, sebagai berikut: The assumptions used in 2008 and 2007, are as follows :
Tingkat diskonto 10% per tahun/
10% per annum Discount rate
Tingkat kenaikan gaji 12% per tahun untuk unit Jakarta dan
10% per tahun untuk unit lainnya 12% per annum for Jakarta unit and
10% per annum for other units
Salary increase
Usia pensiun 55 tahun/
55 years Retirement age
Tingkat kematian Tabel mortalita Indonesia 1999/
The 1999 Indonesia’s mortality table Mortality Rate
Metode penilaian Metode Projected Unit Credit/
Projected Unit Credit Method Valuation method
19. MODAL SAHAM 19. SHARE CAPITAL
Kepemilikan saham Perusahaan pada tanggal 31 Desember 2007 berdasarkan laporan PT EDI Indonesia, Biro Administrasi Efek, adalah sebagai berikut :
The composition of the Company’s share ownership as of December 31, 2007 based on the reports provided by PT EDI Indonesia, the Share Administrator Bureau, are as follows:
2007 Pemegang Saham/ Shareholders Jumlah Saham Ditempatkan dan Disetor Penuh/ Number of Shares Issued and Fully
Paid
Persentase Kepemilikan/
Percentage of
Ownership Jumlah/ Amount
PT Istana Kuta Ratu Prestige 78.109.654 60,21 39.054.827.000
PT Jayakarta Investindo 26.622.772 20,52 13.311.386.000
Syukur Pudjiadi 16.639.232 12,83 8.319.616.000
Masyarakat (masing-masing kurang dari 5%)/
Public (below than 5% ecah) 8.354.113 6,44 4.177.056.500
19. MODAL SAHAM (lanjutan) 19. SHARE CAPITAL (continued) Berdasarkan surat ahli waris atas nama Syukur
Pudjiadi, almarhum telah mewariskan saham-saham yang dimilikinya kepada Lenawati Setiadi Pudjiadi selaku istri almarhum dan anak-anaknya, sehingga, kepemilikan saham Perusahaan pada tanggal 31 Desember 2008 berdasarkan laporan PT EDI Indonesia, Biro Administrasi Efek, adalah sebagai berikut :
Based on heir letter on behalf of Syukur Pudjiadi, (the Late) has inherited his shares to Lenawati Setiadi Pudjiadi as his wife and to his children, accordingly the composition of the Company’s shares ownership as of December 31, 2008 based on the reports provided by PT EDI Indonesia, the share Administrator Bureau, are as follows
2008 Pemegang Saham/ Shareholders Jumlah Saham Ditempatkan dan Disetor Penuh/ Number of Shares Issued and Fully
Paid
Persentase Kepemilikan/
Percentage of
Ownership Jumlah/ Amount
PT Istana Kuta Ratu Prestige 78.109.654 60,21 39.054.827.000
PT Jayakarta Investindo 26.622.772 20,52 13.311.386.000
Lenawati Setiadi Pudjiadi 8.319.617 6,41 4.159.808.500
Masyarakat (masing-masing kurang dari 5%)/
Public (below than 5% ecah) 16.673.728 12,86 8.336.864.000
Jumlah/Total 129.725.771 100,00 64.862.885.500
20. TAMBAHAN MODAL DISETOR 20. ADDITIONAL PAID-IN CAPITAL
Akun ini merupakan agio saham yang berasal dari penawaran umum perdana sebesar Rp 1.340.000.000.
This account represents capital paid in excess of par value arise from the intial public offering amounted to Rp 1,340,000,000.
Berdasarkan Rapat Umum Pemegang Saham Tahunan tanggal 7 Juni 1995 yang telah diaktakan dengan akta notaris No.96 pada tanggal yang sama oleh notaris Diah Retnasari, S.H., diputuskan bahwa Perusahaan memberikan bonus saham sebesar 1 lembar saham kepada setiap pemilik 20 lembar saham dengan total pembagian bonus saham sebesar Rp1.188.000.000. Pembagian bonus saham ini mengakibatkan saldo agio saham sejak tanggal 31 Desember 1995 menjadi Rp152.000.000.
Based on the Annual Shareholders’ General Meeting on June 7, 1995 which notarized by notarial deed No. 96 of Diah Retnasari, S.H., at the same date, the shareholder approved to distribute the bonus shares of 1 share to each shareholders that have 20 shares with totalling the bonus shares distribution of Rp1,188,000,000. The distribution of this bonus shares resulting balance of additional paid-in capital, therefore, since December 31, 1995 the balance of additional paid-in capital become Rp152,000,000.
21. SALDO LABA 21. RETAINED EARNINGS
Berdasarkan Rapat Umum Pemegang Saham Tahunan Perusahaan yang diadakan pada tanggal 30 Mei 2008, dan telah diaktakan dengan akta notaris No.86 pada tanggal yang sama oleh notaris Fathiah Helmi, S.H., diputuskan bahwa penetapan penggunaan laba Perusahaan tahun 2007 adalah pembagian deviden sebesar Rp5.837.659.695 untuk 129.725.771 lembar saham atau Rp45 per saham, pembentukan dana cadangan sebesar Rp100.000.000 serta pembagian tantiem kepada dewan komisaris dan direksi sebesar-besarnya 10
Based on the Annual Shareholders’ General Meeting on May 30, 2008 which notarized by notarial deed No.86 of Fathiah Helmi, S.H., at the same date, the shareholders approved that the allocation of the Company’s profit in 2007 were allocated to distribution of dividend amounting to Rp5,837,659,695 for 129,725,771 shares or Rp45 per share, appropriation for general reserve fund amounting to Rp100,000,000 and paid of compensation benefits to boards of commissioners and directors at maximum of 10% from 2007 net
21. SALDO LABA (lanjutan) 21. RETAINED EARNINGS (continued) Berdasarkan Rapat Umum Pemegang Saham
Tahunan Perusahaan yang diadakan pada tanggal 11 Mei 2007, dan telah diaktakan dengan akta notaris No. 10 pada tanggal yang sama oleh notaris Fathiah Helmi, S.H., diputuskan bahwa penetapan penggunaan laba Perusahaan tahun 2006 adalah pembagian deviden sebesar Rp4.540.401.985 untuk 129.725.771 lembar saham atau Rp35 per saham, pembentukan dana cadangan sebesar Rp100.000.000 serta pembagian tantiem kepada dewan komisaris dan direksi sebesar-besarnya 10% dari laba bersih tahun buku 2006.
Based on the Annual Shareholders’ General Meeting on May 11, 2007 which notarized by notarial deed No.10 of Fathiah Helmi, S.H., at the same date, the shareholders approved that the allocation of the Company’s profit in 2006 were allocated to distribution of dividend amounting to Rp4,540,401,985 for 129,725,771 shares or Rp35 per share, appropriation for general reserve fund amounting to Rp100,000,000 and paid of compensation benefits to boards of commissioners and directors at maximum of 10% from 2006 net income.
22. BEBAN USAHA–PERALATAN, PEMELIHARAAN
DAN ENERGI 22. OPERATINGMAINTENANCE AND ENERGY EXPENSES – EQUIPMENT,
Akun ini terdiri dari: This account consists of:
2008 2007
Listrik dan air 9.655.031.361 7.618.720.223 Electricity and water
Bahan bakar 7.291.038.614 5.276.328.653 Fuel
Perbaikan dan pemeliharaan 3.937.244.814 3.446.535.368 Repairs and maintenance
Perlengkapan dan peralatan 1.009.676.719 378.827.273 Supplies and Equipment
Jumlah 21.892.991.508 16.720.411.517 Total
23. BEBAN USAHA – PEMASARAN 23. OPERATING EXPENSES – MARKETING
Akun ini terdiri dari: This account consists of:
2008 2007
Iklan dan promosi 2.293.339.815 1.126.180.045 Advertisement and promotion
Transportasi 989.561.802 524.752.729 Transportation
Jamuan 297.181.813 179.071.384 Representation
Cetakan dan perlengkapan kantor 103.874.106 80.827.019 Printing and office supplies
Majalah dan koran 62.251.333 79.924.387 Magazine and newspaper
Lain-lain (dibawah Rp50 juta) 533.356.169 904.208.324 Others (below Rp50 million)
Jumlah 4.279.565.038 2.894.963.888 Total
24. BEBAN USAHA – UMUM DAN ADMINISTRASI 24. OPERATING EXPENSES – GENERAL AND
ADMINISTRATIVE
Akun ini terdiri dari: This account consists of:
2008 2007
Transportasi 454.089.158 330.559.168 Transportation
Pajak dan perijinan 443.734.008 275.047.074 Tax and permit
Telekomunikasi 338.224.995 322.252.607 Telecommunication
Komisi kartu kredit 325.434.023 278.085.349 Credit card commissions
Cetakan dan perlengkapan kantor 299.564.147 246.891.148 Printing and office supplies
24. BEBAN USAHA – UMUM DAN ADMINISTRASI
(lanjutan) 24. OPERATING EXPENSES – GENERAL AND ADMINISTRATIVE (continued)
2008 2007
Piutang tak tertagih 115.000.035 148.126.005 Bad debt expense
Lain-lain (dibawah Rp100 juta) 1.321.905.685 1.019.459.556 Others (below Rp100 million)
Jumlah 3.438.588.496 2.726.063.154 Total
25. LABA PER SAHAM DASAR 25. EARNING PER SHARE
Laba usaha dan laba bersih per saham dasar dihitung berdasarkan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan sebagai berikut:
Operating profit and net income per share are computed based on the weighted average of outstanding shares during the years as follows:
2008 2007
Laba usaha 71.841.412.283 53.811.397.695 Income from operation
Laba bersih 20.452.185.667 12.235.244.519 Net income
Rata-rata jumlah lembar saham beredar 129.725.771 129.725.771 Weighted average of outstanding shares
Laba usaha per saham 554 415 Income from operating per share
Laba bersih per saham 158 94 Net income per share
26. ASET DAN KEWAJIBAN DALAM MATA UANG
ASING 26. ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
Pada tanggal 31 Desember 2008, aset moneter Perusahaan dan Anak Perusahaan dalam dolar AS adalah sebagai berikut:
As of December 31, 2008, the Company and Subsidiaries has monetary asset in US dollar as follows:
Ekuivalen Rupiah/ Rupiah Equivalent
Aset – kas dan setara kas dalam Asset - Cash and cash equivalents
dolar Amerika Serikat ( $AS327.106) 3.581.812.075 In United States dollar (US$327,106)
Pada tanggal 27 Maret 2009, kurs tengah transaksi Bank Indonesia adalah sebesar Rp11.495 terhadap 1 $AS. Jika aset moneter dalam Dolar AS pada tanggal 31 Desember 2008 dijabarkan ke dalam Rupiah menggunakan kurs tengah pada tanggal 27 Maret 2009, maka aset moneter akan naik sebesar Rp178.272.838.
On March 27, 2009, the transaction middle rate of Bank Indonesia amounting to Rp11,495 for US$ 1. If monetary asset in US Dollar as of December 31, 2008 are reflected to the Indonesian Rupiah using the middle rate on March 27, 2009, the monetary asset will increased by Rp178,272,838.
27. IKATAN DAN PERJANJIAN PENTING 27. SIGNIFICANT AGREEMENTS AND
COMMITMENTS