BENEFITS Liabilitas diestimasi untuk imbalan kerja karyawan
21. ESTIMATED LIABILITIES FOR EMPLOYEE BENEFITS (Continued)
31 Maret 2018/
31 March 2018
31 Desember 2017/
31 December 2017
Beban jasa masa kini 4.269.983.951 15.308.312.614 Current service cost
Beban bunga 2.906.628.551 10.304.196.359 Interest expense
Beban jasa masa lalu - 5.850.931.550 Past service cost
Kerugian dari penyelesaian - 25.586.574 Loss on settlement
Penyesuaian - ( 5.807.075 ) Adjustment
T o t a l 7.176.612.502 31.483.220.022 T o t a l
Penyesuaian untuk akun liabilitas diestimasi imbalan kerja karyawan pada tahun 2017 disebabkan koreksi data yang dilakukan oleh PT Padma Radya Aktuaria.
Adjustments for estimated liabilities for employee benefits account in 2017 was due to data correction done by PT Padma Radya Aktuaria.
Kerugian (keuntungan) aktuaria yang disebabkan oleh perubahan faktor-faktor berikut:
Actuarial losses (gains) are caused by changes in the following factors:
31 Desember 2017/
31 December 2017
Asumsi keuangan 17.436.205.266 Financial assumptions
Penyesuaian atas pengalaman ( 347.184.422 ) Adjustments on experience
T o t a l 17.089.020.844 T o t a l
Penyisihan imbalan kerja tersebut di atas merupakan estimasi manajemen berdasarkan perhitungan aktuaris independen PT Padma Radya Aktuaria pada
tahun 2017, dengan menggunakan metode
“Projected-Unit-Credit”. Asumsi dasar yang digunakan pada perhitungan aktuaris tersebut pada tahun 2017 adalah sebagai berikut, antara lain:
The above mentioned provision for employee benefits were estimated by management based on the actuarial calculations prepared by an independent actuary PT Padma Radya Aktuaria in 2017 using the ”Projected-Unit-Credit” method. The key assumptions used for the actuarial calculations in 2017 are as follows, among others:
2 0 1 7
Tingkat mortalita 100% TMI3 Mortality rate
Tingkat diskonto 7,25% Discount rate
Tingkat kenaikan gaji tahunan 8,00% Annual wage and salary increase
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Berdasarkan catatan yang dibuat oleh Biro Administrasi Efek, PT Adimitra Jasa Korpora, susunan pemegang saham pada tanggal 31 Maret 2018 dan 31 Desember 2017 adalah sebagai berikut:
Based on the records maintained by the share register, PT Adimitra Jasa Korpora, the composition of the Company’s shareholders as of 31 March 2018 and 31 December 2017 are as follows:
Pemegang saham Modal saham/ Share capital Persentase kepemilikan (%)/ Percentage of ownership (%) T o t a l/ T o t a l Shareholders
PT Triputra Persada Megatara 3.649.393.700 47,50 364.939.370.000 PT Triputra Persada Megatara
HSF (S) PTE LTD 3.457.331.300 45,00 345.733.130.000 HSF (S) PTE LTD Masyarakat umum (masing-masing dibawah 5%) 576.225.000 7,50 57.622.500.000 General public (below 5% each) T o t a l 7.682.950.000 100,00 768.295.000.000 T o t a l
Berdasarkan rapat umum pemegang saham luar biasa yang diaktakan dalam akta notaris Edwar, S.H., No. 3 tanggal 6 Maret 2017 seluruh pemegang saham Perusahaan memberikan persetujuan diantaranya adalah sebagai berikut rencana Perusahaan untuk melakukan penawaran umum perdana saham-saham Perusahaan kepada masyarakat dan mencatatkan saham-saham Perusahaan tersebut pada bursa efek di Indonesia serta merubah status Perusahaan tertutup menjadi Perusahaan terbuka; perubahan nilai nominal saham Perusahaan dari semula Rp 1.000 per saham menjadi Rp 100 per saham; peningkatan modal dasar Perusahaan menjadi sebesar Rp 2.500.000.000.000; peningkatan modal ditempatkan dan disetor penuh Perusahaan menjadi Rp 768.295.000.000; menyetujui penawaran umum saham perdana Perusahaan melalui pengeluaran saham baru dari dalam simpanan Perusahaan sebanyak-banyaknya sebesar 1.152.450.000 saham dengan nilai nominal Rp 100 per saham; dan melakukan perubahan seluruh ketentuan anggaran dasar Perusahaan.
Based on the extraordinary general shareholders meeting which was notarized under deed No. 3 of Edwar, S.H., dated 6 March 2017. The Company’s shareholders approved among others, The Company’s plan for the initial public offering of its share and register the shares on the stock exchange in Indonesia and change of the Company’s status from a private company to a public company; changed of par value of Company’s stock from Rp 1,000 per share to Rp 100 per share; the increase of authorized capital stock of the Company to Rp 2,500,000,000,000; the increase of issued and fully paid capital stock to Rp 768,295,000,000; approved the issuance of shares of the Company through public offering at maximum 1,152,450,000 shares with par value Rp 100 per share; and change in the Company’s articles of association.
Akta tersebut sudah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan Surat Keputusan No. AHU-AH.01.03-0128855. Tahun 2017 tanggal 20 April 2017.
The Notarial Deed has been approved by the Minister of Laws and Human Rights of Republic of Indonesia on its Decision Letter No. AHU-AH.01.03-0128855. Year 2017 dated 20 April 2017.
Dalam Rapat Umum Tahunan Pemegang Saham yang diaktakan dalam Notaris Inayati Noor Thahir, S.H., No. 1 tanggal 1 Maret 2017, pemegang saham menyetujui pembagian dividen kas atas laba tahun buku 2016 yang sudah dibayarkan sebesar Rp 102.320.000.000 pada tanggal 30 Maret 2017 serta Rp 102.306.878.153 pada tanggal 13 Juni 2017.
In the Annual General Shareholders’ Meeting which was notarized under deed No. 1 of Inayati Noor Thahir, S.H., dated 1 March 2017, the shareholders approved the distribution of cash dividends from the 2016 profit which has been paid amounted to Rp 102,320,000,000 on 30 March 2017 and Rp 102,306,878,153 on 13 June 2017.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM (Lanjutan) 22. SHARE CAPITAL (Continued)
Pada tanggal 19 Juni 2017, saham Perusahaan secara resmi telah tercatat di Bursa Efek Indonesia. Jumlah
saham Perusahaan yang ditawarkan kepada
masyarakat adalah sebanyak 1.152.450.000 dengan harga penawaran sebesar Rp 458 per saham. Perusahaan memperoleh Rp 527.822.100.000 dari seluruh saham yang dijual ke masyarakat.
On 19 June 2017, the Company’s shares listed on the Indonesia Stock Exchange. Total Company’s shares offer to the public amounting to 1,152,450,000 shares with an offering price at Rp 458 per share. The Company’s obtain Rp 527,822,100,000 from the total shares sold to public.
Berdasarkan Surat Keputusan No. 004/Direksi/KMG/ XI/2017, pada tanggal 19 Desember 2017,
Perusahaan membagikan dividen interim sebesar Rp 195.531.077.500 atau Rp 25,45 per lembar saham kepada para pemegang saham.
Based on Decision Letter No. 004/Direksi/KMG/ XI/2017 , in 19 December 2017, the Company distributed interim dividends amounting to Rp 195,531,077,500 or Rp 25.45 per share to shareholders.
23. TAMBAHAN MODAL DISETOR 23. ADDITIONAL PAID-IN CAPITAL
Pada 31 Maret 2018 dan 31 Desember 2017, Perusahaan mencatat tambahan modal disetor sebagai akibat dari penerbitan saham (Catatan 1d) sebagai berikut:
In 31 March 2018 and 31 December 2017, the Company recorded additional paid-in capital as a result of shares issuance (Note 1d) as follows:
31 Maret 2018/
31 March 2018
31 Desember 2017/ 31 December 2017
Saldo awal 423.478.725.197 16.965.000.000 Beginning balance
Tambahan aset dari pengampunan
pajak -
2.462.000.000 Additional assets from tax amnesty
Agio sebagai hasil penawaran
umum perdana saham -
412.577.100.000
Premium on stocks from initial public offering
Biaya emisi saham - ( 8.525.374.803) Shares issuance cost
Saldo akhir 423.478.725.197 423.478.725.197 Ending balance
24. KOMPONEN EKUITAS LAINNYA 24. OTHER COMPONENTS OF EQUITY
Akun ini merupakan bagian Grup atas perubahan ekuitas entitas anak, yang terutama berhubungan dengan transaksi yang mengubah persentase kepemilikan Perusahaan pada entitas anak.
This account represents the Group’s share of the changes in equity of subsidiaries, which relates to transactions which changed the Company’s percentage of ownership in subsidiaries.
25. SALDO LABA DICADANGKAN 25. APPROPRIATED RETAINED EARNINGS
Berdasarkan akta Notaris Edwar, S.H., No. 24 tanggal 22 Mei 2017 terkait dengan penyisihan sebagian dari saldo laba ditahan Perseroan, yaitu sebesar Rp 40.000.000.000, sebagai dana cadangan Perseroan guna memenuhi ketentuan Pasal 26 anggaran dasar Perseroan juncto Pasal 70 UUPT.
Based on Notarial deed of Edwar, S.H., No. 24 dated 22 May 2017 regarding part of allowance The Company’s retained earning ,i.e amounted of Rp 40,000,000,000, as a reserve fund of the Company in compliance with Article 26 of the Company’s articles of association juncto Article 70 of UUPT.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. KEPENTINGAN NON-PENGENDALI 26. NON-CONTROLLING INTEREST
Kepentingan non-pengendali merupakan bagian pemegang saham minoritas atas aset neto entitas anak yang tidak seluruh sahamnya dimiliki oleh Perusahaan (Catatan 1b).
Non-controlling interests represent the share of minority shareholders in the net assets of subsidiaries that are not wholly owned by the Company (Note 1b).
Rincian kepentingan non-pengendali atas ekuitas entitas anak yang dikonsolidasi adalah sebagai berikut:
Details of non-controlling interests in the equity of consolidated subsidiaries are as follows:
31 Maret 2018/
31 March 2018
31 Desember 2017/
31 December 2017
PT Komering Jaya Perdana 63.096.358 61.887.890 PT Komering Jaya Perdana
PT Kirana Borneo Tangkiling 2.049.032 2.099.980 PT Kirana Borneo Tangkiling
PT Kirana Sanggam Balangan 1.961.615 2.039.740 PT Kirana Sanggam Balangan
PT Komering Agro Industri 1.000.000 1.000.000 PT Komering Agro Industri
PT Kirana Sarolangun 400.000 400.000 PT Kirana Sarolangun
PT Djambi Waras 4.992 4.842 PT Djambi Waras
PT Kirana Tebo ( 249.996) ( 244.427) PT Kirana Tebo
T o t a l 68.262.001 67.188.025 T o t a l
27. PENJUALAN NETO 27. NET SALES
31 Maret 2018/
31 March 2018
31 Maret 2017/
31 March 2017
Barang jadi karet (Catatan 32) 2.631.219.216.276 3.608.817.138.774 Rubber finished goods (Note 32)
Bahan baku karet 1.104.692.653 11.350.489.410 Rubber raw materials
S a w i t (Catatan 32) 5.122.733.602 6.593.902.955 P a l m (Note 32)
T o t a l 2.637.446.642.531 3.626.761.531.139 T o t a l
Penjualan barang jadi karet masing-masing sebesar 131.466.050 kg dan 132.654.475 kg, untuk periode 31 maret 2018 dan 2017.
Sales of rubber finished goods amounted to 131,466,050 kg and 132,654,475 kg, for the periods 31 March 2018 and 2017, respectively.
Penjualan sawit masing-masing sebesar 3.145.338 kg dan 3.487.898 kg untuk periode 31 Maret 2018 dan 2017.
Sales of palm amounted to 3,145,338 kg and 3,487,898 kg for the periods 31 March 2018 and 2017, respectively.
Penjualan bahan baku karet masing-masing sebesar 62.527 kg dan 444.129 kg untuk periode 31 Maret 2018 dan 2017.
Sales of rubber raw materials amounted to 62,527 kg and 444,129 kg for the periods 31 March 2018 and 2017, respectively.
Penjualan barang jadi karet ke pihak berelasi adalah masing-masing sebesar 64,73% dan nihil dari total penjualan barang jadi untuk periode 31 Maret 2018 dan 2017 (Catatan 32).
Sales of rubber finished goods to related party totaled to 64.73% and nil of the total finished goods sales for the periods 31 March 2018 and 2017, respectively (Note 32).
Penjualan sawit ke pihak berelasi adalah masing-masing sebesar 100,00% dari total penjualan sawit untuk tahun yang berakhir pada 31 Maret 2018 dan 2017 (Catatan 32).
Sales of palm to related party totaled to 100.00% of the total palm sales for the periods 31 March 2018 and 2017, respectively (Note 32).
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN POKOK PENJUALAN 28. COST OF GOODS SOLD
31 Maret 2018/
31 March 2018
31 Maret 2017/
31 March 2017
Bahan baku Raw materials
Awal periode 172.291.595.722 362.837.652.206 At beginning of the periods
Pembelian (Catatan 32) 2.395.687.301.801 3.316.708.816.003 Purchases (Note 32)
Panen 4.459.461.183 3.736.911.604 Harvesting
Penghapusan ( 4.392.137.505) - Disposal
Akhir periode ( 210.375.414.647) ( 525.790.651.388) At end of the periods
Pemakaian bahan baku 2.357.670.806.554 3.157.492.728.425 Raw materials used
Beban tenaga kerja langsung 63.688.358.052 59.259.152.393 Direct labor
Beban pabrikasi: Factory overhead:
Energi 40.794.815.284 39.088.123.348 Energy
Pengangkutan material 33.721.781.930 27.206.725.599 Material transportation
Perbaikan dan perawatan 18.707.765.890 19.771.674.520 Repairs and maintenance
Penyusutan (Catatan 14) 17.994.586.271 18.880.501.669 Depreciation (Note 14)
Bahan kemas 10.086.094.098 9.607.606.598 Packaging
Penyisihan imbalan kerja
karyawan (Catatan 21) 4.402.601.411 4.596.641.131
Provision for employee benefits (Note 21)
Penyusutan tanaman
menghasilkan (Catatan 12a) 2.934.675.324 2.507.793.576
Depreciation of mature plantations (Note 12a)
Keperluan kantor 1.571.664.044 1.642.478.010 Office supplies
Produksi sawit 1.157.586.114 1.409.556.512 Palm production
Tenaga ahli 1.082.905.416 1.228.654.718 Professional fees
Perjalanan dinas 1.025.030.919 1.004.260.864 Traveling
Transportasi 975.155.298 707.591.281 Transportation
Asuransi 640.519.156 670.599.204 Insurance
S e w a 587.335.690 410.904.427 R e n t
Pemakaian bahan pendukung 464.144.822 405.872.924 Supporting material usage
Perlengkapan laboratorium 456.926.904 351.707.135 Laboratory supplies
Donasi dan jamuan tamu 154.253.400 125.133.678 Donation and entertainment
Lain-lain 1.258.034.106 1.090.320.832 Others
Total beban pabrikasi 138.015.876.077 130.706.146.026 Total factory overhead
Total beban produksi 2.559.375.040.683 3.347.458.026.844 Total manufacturing cost
Barang dalam proses Work-in-process
Awal periode 363.235.349.056 446.608.970.472 At beginning of the periods
Akhir periode ( 375.450.767.705) ( 550.937.001.492) At end of the periods
Barang jadi Finished goods
Awal periode 149.679.412.827 246.193.486.664 At beginning of the periods
Sampel - ( 2.370.378) Sample
Akhir periode ( 254.434.933.627) ( 356.750.126.773) At end of the periods
T o t a l 2.442.404.101.234 3.132.570.985.337 T o t a l
Pembelian bahan baku dari pihak berelasi adalah masing-masing sebesar 0,21% dan 0,28% dari total pembelian bahan baku untuk periode 31 Maret 2018 dan 2017 (Catatan 32).
Purchase of raw materials from related party totaled to 0.21% and 0.28% of the total raw material purchases for the periods 31 March 2018 and 2017, respectively (Note 32).
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN POKOK PENJUALAN (Lanjutan) 28. COST OF GOODS SOLD (Continued)
Tidak ada pembelian bahan baku dari satu pemasok yang melebihi 10% dari total pembelian untuk periode 31 Maret 2018 dan 2017.
There is no purchase of raw materials from a supplier which exceeds 10% from total purchase for the periods 31 March 2018 and 2017.
29. BEBAN USAHA 29. OPERATING EXPENSES
a. Beban Penjualan a. Selling Expenses
31 Maret 2018/ 31 March 2018 (Tiga bulan/ Three Months) 31 Maret 2017/ 31 March 2017 (Tiga bulan/ Three Months)
Pengangkutan penjualan 34.417.925.160 32.064.040.316 Selling transportation
Komisi penjualan 404.232.327 481.962.979 Sales commissions
Keperluan kantor 399.452.558 374.401.663 Office supplies
Perijinan 369.488.748 333.823.154 Licenses
Sampel 87.982.851 55.922.343 Sample
S e w a 63.000.000 63.000.000 R e n t
Asuransi 21.677.697 24.810.469 Insurances
Penyusutan (Catatan 14) 362.500 425.000 Depreciation (Note 14)
Lain-lain 28.901.298 21.132.351 Others
T o t a l 35.793.023.139 33.419.518.275 T o t a l
b. Beban Umum dan Administrasi b. General and Administrative Expenses
31 Maret 2018/ 31 March 2018 (Tiga bulan/ Three Months) 31 Maret 2017/ 31 March 2017 (Tiga bulan/ Three Months)
Gaji, upah dan tunjangan 48.899.980.841 59.148.933.752 Salaries, wages and allowances
Sewa (Catatan 32) 3.474.785.144 3.375.912.293 Rent (Note 32)
Penyusutan (Catatan 14) 3.336.121.613 2.884.941.499 Depreciation (Note 14)
Penyisihan imbalan kerja
karyawan (Catatan 21) 2.774.011.091
2.903.358.872
Provision for employee benefits (Note 21)
Tenaga ahli 2.435.346.444 923.762.180 Professional fees
Perjalanan dinas 2.201.768.571 2.048.144.815 Traveling
Pemeliharaan dan perbaikan 1.925.687.683 1.831.206.239 Repairs and maintenance
Energi 1.716.597.965 1.712.332.313 Energy
Pajak dan ijin 1.629.677.023 1.717.348.895 Tax and licenses
Keperluan kantor 1.074.800.001 1.104.248.541 Office supplies
Tanggung jawab sosial 865.815.975 441.544.332 Corporate social responsibility
Pembibitan 751.686.390 2.010.000 Seeding
Air dan telepon 710.666.661 811.289.804 Water and telephone
Donasi dan jamuan tamu 703.208.348 934.784.837 Donation and entertainment
Transportasi 448.752.374 381.743.536 Transportation
Asuransi 207.835.734 296.787.020 Insurances
Lain-lain 719.326.326 562.391.751 Others
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. PENDAPATAN DAN BEBAN OPERASI LAIN-LAIN 30. OTHER OPERATING INCOME AND EXPENSES
a. Pendapatan Operasi Lain-lain a. Other Operating Income
31 Maret 2018/ 31 March 2018 (Tiga bulan/ Three Months) 31 Maret 2017/ 31 March 2017 (Tiga bulan/ Three Months) Laba selisih kurs yang
terealisasi 12.813.639.047 -
Realized gain on foreign exchange
Laba atas penjualan aset tetap
(Catatan 14) 633.864.599 24.636.363
Gain on sale of property, plant and equipment (Note 14)
Pendapatan penjualan bibit 169.694.000 61.780.000 Income from sale of nurseries
Laba selisih kurs yang
belum terealisasi - 44.242.862.617
Unrealized gain on foreign exchange
Lain-lain 660.010.521 615.949.319 Others
T o t a l 14.277.208.167 44.945.228.299 T o t a l
b. Beban Operasi Lain-lain b. Other Operating Expenses
31 Maret 2018/ 31 March 2018 (Tiga bulan/ Three Months) 31 Maret 2017/ 31 March 2017 (Tiga bulan/ Three Months) Rugi selisih kurs yang belum
terealisasi 28.796.554.471 -
Unrealized loss on foreign exchange
Administrasi bank 4.447.733.591 3.825.909.112 Bank administration
Beban denda pajak 795.233.658 26.511.299.711 Tax penalty expense
Beban penjualan bibit
(Catatan 11) 104.555.022
79.952.798
Cost of sale of nurseries (Note 11)
Beban klaim penjualan 97.894.650 - Sales claim expense
Rugi selisih kurs yang
terealisasi - 22.041.725.473
Realized loss on foreign exchange
Tebusan pengampunan pajak
(Catatan 20g) - 123.100.000 Tax amnesty ransom (Note 20g)
Rugi atas penghapusan/ penjualan aset tetap
(Catatan 14) - 20.564.507
Loss on disposal/sale of property, plant and equipment (Note 14)
Lain-lain 71.758.510 8.296.853 Others
T o t a l 34.313.729.902 52.610.848.454 T o t a l
31. PENDAPATAN DAN BEBAN KEUANGAN 31. FINANCE INCOME AND EXPENSES
a. Pendapatan Keuangan a. Finance Income
Pendapatan keuangan merupakan pendapatan atas jasa giro dan bunga deposito berjangka masing-masing sebesar Rp 781.963.687 dan Rp 495.433.172 pada periode 31 Maret 2018 dan 2017.
Finance income is presented income from interest on credit bank balances and interest from time deposits amounted to Rp 781,963,687 and Rp 495,433,172 in the periods of 31 March 2018 and 2017, respectively.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. PENDAPATAN DAN BEBAN KEUANGAN (Lanjutan) 31. FINANCE INCOME AND EXPENSES (Continued)
b. Beban Keuangan b. Finance Expenses
31 Maret 2018/ 31 March 2018 (Tiga bulan/ Three Months) 31 Maret 2017/ 31 March 2017 (Tiga bulan/ Three Months)
Bunga pinjaman bank 20.896.298.157 32.499.856.479 Bank loans interest
Provisi pinjaman bank 7.290.723.882 4.954.114.901 Bank loan provision
Beban bunga utang
sewa pembiayaan 9.286.333 71.160.886
Interest expense on finance lease payables
T o t a l 28.196.308.372 37.525.132.266 T o t a l
32. SALDO AKUN, HUBUNGAN DAN TRANSAKSI DENGAN