TMI IV per tahun/ per annum
FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
-29. 29.
a. a.
b. b.
KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
Risiko Suku Bunga Interest Risk
Risiko suku bunga adalah risiko di mana nilai wajar atau arus kas masa datang dari suatu instrumen keuangan akan berfluktuasi akibat perubahan suku bunga pasar. Risiko ini sebagian besar timbul dari utang bank dan utang pembiayaan.
Interest rate risk is the risk that the fair value of future cash flows of financial instruments will fluctuate due to the changes in market interest rate.
TheGroup’s exposure in the risk mainly arises from the bank loans and financing payables.
Nilai tercatat utang bank, utang pembiayaan dan liabilitas sewa diklasifikasikan sebagai “liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi”, yang diperkirakan sebagai nilai kini dari seluruh arus kas masa depan yang didiskontokan menggunakan tingkat bunga saat ini untuk instrumen dan persyaratan yang sama, risiko kredit dan jatuh tempo yang sama.
The carrying amounts of bank loans, finance payables and lease liabilities are classified as
“financial liabilities at amortized cost”, which estimated as the present value of all future cash flows discounted using rates currently available for instruments on similar terms, credit risk and remaining maturities.
Risiko kredit adalah risiko bahwa pihak lain tidak dapat memenuhi kewajiban atas suatu instrumen keuangan atau kontrak pelanggan, yang menyebabkan kerugian keuangan. Tujuan Grup adalah untuk mencapai pertumbuhan pendapatan yang berkelanjutan seraya meminimalkan kerugian yang timbul atas eksposur peningkatan risiko kredit.
Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group’s objective is to seek continual revenue growth while minimizing losses incurred due to increased credit risk exposure.
Risiko tingkat suku bunga Grup terutama timbul dari pinjaman untuk tujuan modal kerja dan investasi. Pinjaman pada berbagai tingkat suku bunga variabel menyebabkan Grup memiliki risiko terhadap nilai wajar risiko tingkat suku bunga.
The Group’s interest rate risk mainly arises from loans for working capital and investment. Loans at variable interest rates exposed the Group to fair value interest rate risk.
Untuk meminimalkan risiko suku bunga, manajemen menelaah berbagai suku bunga yang ditawarkan kreditur untuk mendapatkan suku bunga yang paling menguntungkan sebelum melakukan perikatan utang.
To minimize the interest rate risk, the management reviews all interest rete offered by creditors to obtain the most profitable interest rate before obtaining the loans.
Risiko Kredit Credit Risk
b. b.
Kas dan Cash and
setara kas equivalents
Trade
Piutang usaha receivables
Other
Piutang lain-lain receivables
Aset lain-lain Other assets
Jumlah Total
The Group trades only with recognized and creditworthy third parties. It is the Group’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, receivable balances are monitored on an ongoing basis with the objective that the Group’s exposure to bad debts is not significant.
Eksposur maksimum untuk risiko kredit adalah sebesar jumlah tercatat dari setiap jenis aset keuangan di dalam laporan posisi keuangan. Grup tidak memiliki jaminan secara khusus atas aset keuangan tersebut.
The maximum exposure to credit risk is represented by the carrying amount of each class of financial assets in the statement of financial position. The Group does not hold any collateral as security.
Risiko Kredit (lanjutan) Credit Risk (continued)
Pada 31 Desember 2021 dan 2020, kualitas kredit setiap kelas dari aset keuangan berdasarkan penilaian Grup adalah sebagai berikut:
As of December 31, 2021 and 2020, the credit quality per class of financial assets based on the Group's rating is as follows:
2021 Lewat jatuh
tempo belum Belum jatuh mengalami
tempo atau penurunan
penurunan nilai / nilai / Penurunan
Neither past due Past due but nilai/ Pencadangan / Jumlah / nor impaired not impaired Impaired Allowance Total
81.182.020.949 - - - 81.182.020.949
101.066.712.590 (633.150.118) 114.392.231.864
2.473.644.941 - - - 2.473.644.941 1.650.479.692 - - - 1.650.479.692 186.372.858.172 13.325.519.274 633.150.118 (633.150.118) 199.698.377.446
13.325.519.274 633.150.118 Grup melakukan transaksi penjualan hanya dengan
pihak ketiga yang memiliki nama baik dan terpercaya. Kebijakan Grup mengatur bahwa seluruh pelanggan yang akan melakukan transaksi penjualan secara kredit harus melalui proses verifikasi kredit. Selain itu, saldo piutang dipantau secara terus menerus dengan tujuan untuk memastikan bahwa eksposur Grup terhadap risiko kredit macet tidak signifikan.
b. b.
Kas dan Cash and
setara kas equivalents
Trade
Piutang usaha receivables
Other
Piutang lain-lain receivables
Aset lain-lain Other assets
Jumlah Total
c. c.
Utang bank Trade payables
Utang usaha Trade payables
Utang lain-lain Other payables
Beban masih Accured
harus dibayar expenses
Utang pembiayaan Financing
jangka pendek payables
Utang pembiayaan Financing
jangka panjang payables
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko bahwa Grup akan kesulitan untuk memenuhi liabilitas keuangannya akibat kekurangan dana. Eksposur Grup atas risiko likuiditas pada umumnya timbul dari ketidaksesuaian profil jatuh tempo antara aset dan liabilitas keuangan.
Liquidity risk is the risk that the Group will encounter difficulty in meeting financial obligations due to shortage of funds. TheGroup’s exposure to liquidity risk arises primarily from mismatch of the maturities of financial assets and liabilities.
More than 2
82.572.051.663 - - - 82.572.051.663 15.501.926.010 68.462.504.093 821.410.599 (821.410.599) 83.964.430.103
3.637.790.508 - - - 3.637.790.508 1.376.610.236 - - -
2020 Lewat jatuh
tempo belum Belum jatuh mengalami
tempo atau penurunan
penurunan nilai / nilai / Penurunan
Neither past due Past due but nilai/ Pencadangan / Jumlah / nor impaired not impaired Impaired Allowance Total
1.376.610.236 103.088.378.417 68.462.504.093 821.410.599 (821.410.599) 171.550.882.510
2021
Kurang dari 1 1 sampai 2 Lebih dari 2 Bunga dan Provisi
tahun / tahun / tahun / Provisi //
Piutang usaha yang belum jatuh tempo dan tidak mengalami penurunan nilai berasal dari debitur yang melakukan pembayaran tepat waktu. Kas dan setara kas ditempatkan pada lembaga keuangan yang resmi dan memiliki reputasi baik.
Trade receivables that are neither past due nor impaired are with creditworthy debtors with good payment record with the Group. Cash and cash equivalents are placed with reputable financial institutions.
Risiko Kredit (lanjutan) Credit Risk (continued)
Less than 1 1 to 2 Interest and Jumlah /
year years years Provision Total
4.079.327.142 - - - 4.079.327.142 5.653.614.539 - - - 5.653.614.539
27.119.805.771 - - - 27.119.805.771
60.000.000.000 - - - 60.000.000.000 26.193.896.736 - - - 26.193.896.736
196.698.268 119.861.780 4.141.472 (29.540.843) 291.160.677
c. c.
Utang bank Trade payables
Utang usaha Trade payables
Utang lain-lain Other payables
Beban masih Accured
harus dibayar expenses
Utang pembiayaan Financing
jangka pendek payables
Utang pembiayaan Financing
jangka panjang payables
Jumlah Total
30. 30.
1. Jasa keamanan 1. Security services
2. Jasa kebersihan 2. Cleaning services
3. Jasa penyedia sumber daya manusia 3. Human resource provider
4. Jasa parkir 4. Parking services
5. Lain-lain 5. Others
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
INFORMASI SEGMEN SEGMENT INFORMATION
Grup melaporkan segmen-segmen berdasarkan PSAK 5 berdasarkan divisi-divisi operasi sebagai berikut:
The Group reported segments under PSAK 5 are based on their operating divisions as follows:
2020
Kurang dari 1 1 sampai 2 Lebih dari 2 Bunga dan Provisi
tahun / tahun / tahun / Provisi //
Less than 1 1 to 2 More than 2 Interest and Jumlah /
year years years Provision Total
42.837.835.000 - - - 42.837.835.000 2.731.132.912 - - - 2.731.132.912 6.567.341.207 - - - 6.567.341.207
16.194.726.245 - - - 16.194.726.245
60.000.000.000 - - - 60.000.000.000
111.900.000 74.600.000 - (13.655.432) 172.844.568
128.442.935.364 74.600.000 - (13.655.432) 128.503.879.932
CONSOLIDATED STATEMENT OF
LAPORAN LABA RUGI PROFIT OR LOSS
DAN PENGHASILAN AND OTHER
KOMPREHENSIF LAIN COPREHENSIVE
KONSOLIDASIAN INCOME
Pendapatan bersih Net revenues
Beban pokok pendapatan Cost of revenues
Laba Kotor Gross Profit
Beban umum dan General and administrative
administrasi expenses
Beban pemasaran Marketing expenses
Laba Usaha Income From Operation
Penghasilan keuangan Finance income
Beban keuangan Finance costs
Pendapatan lain-lain - bersih Other income – net
Laba sebelum pajak
penghasilan Income before income tax
LAPORAN POSISI CONSOLIDATED
KEUANGAN STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Aset Assets
Aset segmen Segment assets
Liabilitas Liabilities
Liabilitas segmen Segment liabilities
INFORMASI LAINNYA OTHER INFORMATION
Jasa Keamanan/ Human resource Jasa Kebersihan/ Jasa Parkir/ Lain-lain/ Jumlah/ Eliminasi/ Konsolidasi/
Elimination Consolidation
361.796.479.023 760.450.548.463 284.567.946.602 7.221.694.758 2.100.942.014 1.416.137.610.860 (26.805.681.131) 1.389.331.929.729 Security service providers Cleaning service Parking service Others Total
10.134.381.131 (1.240.606.056.404) 57.530.922.012 60.156.808.359 45.656.656.996 1.611.609.743 441.176.215 165.397.173.325 (16.671.300.000) 148.725.873.325 (304.265.557.011) (700.293.740.104) (238.911.289.606) (5.610.085.015) (1.659.765.799) (1.250.740.437.535)
16.671.300.000 (102.448.004.930) (121.724.921) (85.743.135) (70.732.969) - (29.552.140) (307.753.165) - (307.753.165) (41.389.985.949) (44.499.971.111) (29.748.226.756) (1.487.508.883) (1.993.612.231) (119.119.304.930)
16.671.300.000 45.970.115.230 969.551.837 3.843.345.268 2.701.541.114 5.276.934 27.528.460 7.547.243.613 (6.869.864.192) 677.379.421 16.019.211.142 15.571.094.113 15.837.697.271 124.100.860 (1.581.988.156) 45.970.115.230
6.869.864.192 (12.851.392.719) 25.064.831.414 2.870.407.498 3.382.321.595 295.837.472 394.419.083 32.007.817.062 (19.851.649.062) 12.156.168.000 (5.871.327.487) (9.145.291.627) (4.236.755.154) (375.609.889) (92.272.754) (19.721.256.911)
(19.851.649.062) 45.952.269.932
247.499.862.820 173.819.386.455 112.860.533.928 6.807.863.347 10.051.503.855 551.039.150.405 (232.867.743.281) 318.171.407.124 36.182.266.906 13.139.555.252 17.684.804.826 49.605.377 (1.252.313.367) 65.803.918.994
(113.016.627.300) 135.630.028.262 73.267.590.772 130.635.197.814 33.876.517.513 9.379.534.643 1.487.814.820 248.646.655.562
CONSOLIDATED STATEMENT OF
LAPORAN LABA RUGI PROFIT OR LOSS
DAN PENGHASILAN AND OTHER
KOMPREHENSIF LAIN COPREHENSIVE
KONSOLIDASIAN INCOME
Pendapatan bersih Net revenues
Beban pokok pendapatan Cost of revenues
Laba Kotor Gross Profit
Beban umum dan General and administrative
administrasi expenses
Beban pemasaran Marketing expenses
Laba Usaha Income From Operation
Penghasilan keuangan Finance income
Beban keuangan Finance costs
Pendapatan lain-lain - bersih Other income – net
Laba sebelum pajak
penghasilan Income before income tax
LAPORAN POSISI CONSOLIDATED
KEUANGAN STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Aset Assets
Aset segmen Segment assets
Liabilitas Liabilities
Liabilitas segmen Segment liabilities
INFORMASI LAINNYA OTHER INFORMATION
Jasa Keamanan/ Human resource Jasa Kebersihan/ Jasa Parkir/ Lain-lain/ Jumlah/ Eliminasi/ Konsolidasi/
Security service providers Cleaning service Parking service Others Total Elimination Consolidation
316.516.289.047 758.647.662.882 292.315.526.079 12.335.547.133 1.719.196.128 1.381.534.221.269 (13.498.632.241) 1.368.035.589.028 (267.672.606.667) (713.398.167.079) (247.021.944.360) (11.065.318.330) (765.576.421) (1.239.923.612.857) 1.119.329.894 (1.238.804.282.963) 48.843.682.380 45.249.495.803 45.293.581.719 1.270.228.803 953.619.707 141.610.608.412 (12.379.302.347) 129.231.306.065
(39.466.499.037) (41.056.488.659) (32.815.414.390) (2.693.914.873) (1.970.415.748) (118.002.732.707) 12.379.302.347 (105.623.430.360) (188.332.888) (35.882.898) (70.253.822) (2.529.501) (20.547.221) (317.546.330) (317.546.330) 9.188.850.455 4.157.124.246 12.407.913.507 (1.426.215.571) (1.037.343.262) 23.290.329.375 12.379.302.347 23.290.329.375 518.099.286 3.773.917.700 1.403.632.369 7.853.809 157.145.063 5.860.648.227 (5.043.244.480) 817.403.747 (5.459.963.752) (9.100.140.434) (4.800.262.403) (209.301.306) (88.588.160) (19.658.256.055) 5.043.244.480 (14.615.011.575) 16.275.937.588 3.264.613.581 4.831.408.982 1.854.683.152 414.430.953 26.641.074.256 (10.664.861.635) 15.976.212.621
20.522.923.577 2.095.515.093 13.842.692.455 227.020.084 (554.355.406) 36.133.795.803 (10.664.861.635) 25.468.934.168
204.441.208.819 133.367.015.060 107.715.038.225 6.466.700.372 10.362.245.337 462.352.207.813 (168.506.846.597) 293.845.361.216
59.358.721.824 100.380.415.244 41.518.701.387 9.030.514.098 511.730.817 210.800.083.370 (65.900.990.200) 144.899.093.170
Pandemi Covid-19 Covid-19 Pandemic
Undang-undang Cipta Kerja Job Creation Law
Management has assessed the possible effects of COVID-19 on the Group's business and operation and believes that there is no significant adverse impact as at the signing date of the financial statements. Further, the duration and extent of the impact from the COVID-19 pandemic depends on future developments that cannot be accurately predicted at this time. The Group will continuously monitor the development of the COVID-19 pandemic, evaluate the impact and take the necessary actions to address related risks and uncertainties going forward.
Pada bulan November 2020, Undang-Undang No.
11/2020 tentang Cipta Kerja mulai berlaku. Selama 2021, Pemerintah secara resmi mengesahkan beberapa peraturan pelaksana UU Cipta Kerja. Grup saat ini terus memonitor perkembangan peraturan pelaksana tersebut secara ketat dan akan mempertimbangkan dampaknya terhadap kegiatan operasional Grup, jika ada.
In November 2020, Law No. 11/2020 about Job Creation became effective. During 2021, the Government has officially authorised various implementing regulations. The Group is currently closely monitoring the progress of the implementing regulations and will consider the impact on the Group's operation, if any.
Selanjutnya, pada bulan November 2021, Mahkamah Konstitusi ("MK") menggelar sidang putusan hasil uji formil dan materiil Undang-Undang Cipta Kerja dengan nomor 91/PUUXVIII/2020. Dalam amar putusan, MK menyatakan UU Cipta Kerja inkonstitusional secara bersyarat dan harus dilakukan perbaikan dalam kurun waktu dua tahun dari putusan tersebut diputuskan. Putusan MK telah menyatakan UU Cipta Kerja masih tetap berlaku secara konstitusional sampai dengan dilakukan perbaikan pembentukannya sesuai dengan tenggang waktu yang ditetapkan oleh MK, yaitu harus dilakukan perbaikan paling lama 2 tahun sejak putusan.
Subsequently, in November 2021, the Constitutional Court held a hearing on the results of the formal and material test of the Job Creation Law number 91/PUU-XVIII/2020. In its ruling, the Constitutional Court stated that the Job Creation Law was conditionally unconstitutional and had to be amended within two years of the decision being made. The Constitutional Court decision has stated that the current law remains constitutionally valid until its formation is corrected in accordance with the grace period set by the Constitutional Court, which must be amended no later than 2 years from the decision.
Manajemen telah menilai kemungkinan dampak potensial COVID-19 terhadap bisnis dan operasional Grup dan percaya bahwa tidak ada dampak negatif yang signifikan pada tanggal penandatanganan laporan keuangan. Lebih lanjut, durasi dan luasnya dampak dari pandemi COVID19 bergantung pada perkembangan masa depan yang tidak dapat diprediksi secara akurat saat ini. Grup akan secara berkelanjutan memantau perkembangan pandemi COVID-19, mengevaluasi dampaknya dan mengambil langkah yang diperlukan untuk mengatasi risiko terkait dan ketidakpastian terkait hal tersebut di masa depan.
Undang-undang Harmonisasi Peraturan Perpajakan Tax Regulation Harmonization Law
33. 33.
1 Januari 2023 January 1, 2023
1 Januari 2025 January 1, 2025
● Amandemen PSAK 16, “Aset Tetap tentang hasil sebelum penggunaan yang Diintensikan”
● Amendments to PSAK 16, “Property, Plant and Equipments – Proceeds before Intended Use”
Grup masih mengevaluasi dampak dari pernyataan standar akuntansi keuangan baru dan amandemen dan penyesuaian di atas dan belum dapat menentukan dampak yang timbul terkait dengan hal tersebut terhadap laporan keuangan konsolidasian secara keseluruhan.
The Group is still evaluating the effects of those amendments and improvements to the statements of financial accounting standards and has not yet determined the related effects on the consolidated financial statements.
● Amandemen PSAK 1, “Penyajian Laporan Keuangan Tentang Klasifikasi Liabilitas Sebagai Jangka Pendek Atau Jangka Panjang”
● Amendment to PSAK 1, “Presentation of Financial Statements on Classification of Liabilities as Current or Non-Current”
PENERBITAN PERNYATAAN STANDAR