Aktivitas Grup terpengaruh berbagai risiko keuangan: risiko pasar (termasuk risiko suku bunga), risiko kredit dan risiko likuiditas. Program manajemen risiko Grup secara keseluruhan difokuskan pada pasar keuangan yang tidak dapat diprediksi dan Grup berusaha untuk meminimalkan dampak yang berpotensi merugikan kinerja keuangan Grup.
The Group’s activities are exposed to a variety of financial risks: market risk (including fair value interest rate risk), credit risk and liquidity risk.
The Group’s overall risk management
programme focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial performance.
Manajemen risiko merupakan tanggung jawab Direksi. Direksi bertugas menentukan prinsip dasar kebijakan manajemen risiko Grup secara keseluruhan serta kebijakan pada area tertentu seperti risiko suku bunga, risiko kredit dan risiko likuiditas.
Risk management is the responsibility of the Director. The Directors have the responsibility
to determine the basic principles of the Group’s risk management as well as principles covering specific areas, such as interest rate risk, credit risk and liquidity risk.
Risiko Kredit Credit Risk
Risiko kredit dikelola berdasarkan kelompok, kecuali risiko kredit sehubungan dengan saldo piutang. Grup bertanggung jawab mengelola dan menganalisa risiko kredit pelanggan baru
sebelum persyaratan pembayaran dan
distribusi ditawarkan. Risiko kredit timbul dari kas dan bank maupun risiko kredit yang timbul dari piutang yang belum dibayar dan transaksi yang mengikat.
Credit risk is managed on a group basis except for credit risk relating to accounts receivable balances. The Group is responsible for managing and analysing the credit risk for each of its new clients before standard payment and delivery terms and conditions are offered. Credit risk arises from cash on hand and in bank as well as credit exposures from outstanding receivables and committed transactions.
Tidak ada limit kredit yang dilampaui selama periode pelaporan dan manajemen tidak mengharapkan kerugian dari kegagalan pihak-pihak dalam melunasi utangnya.
No credit limits were exceeded during the reporting period, and management does not
expect any losses from non-performance by these counterparties.
Berikut adalah eksposur maksimum terhadap risiko kredit untuk komponen laporan posisi
keuangan konsolidasian pada tanggal
30 September 2020 dan 31 Desember 2019:
The table below shows the maximum exposure
to credit risk for the component of
the consolidated statements of financial position as of September 30, 2020 and December 31, 2019:
30 September 2020/ 31 Desember 2019/
September 30, 2020 December 31, 2019
Pada biaya perolehan diamortisasi At amortized cost
Setara kas 34.588.598 39.973.653 Cash equivalents Piutang usaha 40.423.271 60.870.323 Trade accounts receivable Piutang lain-lain 1.876.284 1.630.036 Others accounts receivable
Uang jaminan pada akun Security deposits under
"Aset tidak lancar lain-lain" 2.298.481 2.071.481 "Other noncurrent assets"
Risiko Likuiditas Liquidity Risk Risiko likuiditas adalah risiko kerugian yang
timbul karena Grup tidak memiliki arus kas yang cukup untuk memenuhi liabilitasnya.
Liquidity risk is a risk arising when the cash flow position of the Group is not enough to cover the liabilities which become due.
Dalam pengelolaan risiko likuiditas,
manajemen memantau dan menjaga jumlah kas dan bank yang dianggap memadai untuk membiayai operasional Grup dan untuk
mengatasi dampak fluktuasi arus kas.
Manajemen juga melakukan evaluasi berkala atas proyeksi arus kas dan arus kas aktual, termasuk jadwal jatuh tempo utang, dan
terus-menerus melakukan penelaahan pasar
keuangan untuk mendapatkan sumber
pendanaan yang optimal.
In managing the liquidity risk, management monitors and maintains a level of cash on hand
and in bank deemed adequate to finance the Group’s operations and to mitigate the effects
of fluctuation in cash flows. Management also regularly evaluates the projected and actual cash flows, including loan maturity profiles, and continuously assesses conditions in the financial markets for opportunities to obtain optimal funding sources.
Tabel di bawah ini menganalisa liabilitas keuangan Grup yang diselesaikan secara neto yang dikelompokkan berdasarkan periode yang tersisa sampai dengan tanggal jatuh tempo kontraktual. Jumlah yang diungkapkan dalam tabel merupakan arus kas kontraktual yang tidak didiskontokan:
The table below analyzes the Group’s financial liabilities into relevant maturity groupings based on the remaining period to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows:
<= 1 Tahun/ 1-2 Tahun/ 3-5 Tahun/ > 5 Tahun/ Jumlah/ Biaya transaksi/ Nilai tercatat/
<=1 Year 1-2 Years 3-5 Years > 5 Years Total Transaction costs As reported
Liabilitas Other financial liabilities
Utang usaha 8.382.463 - - - 8.382.463 - 8.382.463 Trade accounts payable Utang lain-lain 8.870.823 - - - 8.870.823 - 8.870.823 Other accounts payable Beban akrual 5.450.955 - - - 5.450.955 - 5.450.955 Accrued expenses
Liabilitas jangka panjang Long-term liabilities:
Utang bank 37.000.000 52.947.407 44.550.000 - 134.497.407 - 134.497.407 Bank loans Liabilitas sewa pembiayaan 659.497 - - - 659.497 - 659.497 Lease liabilities Jumlah 60.363.738 52.947.407 44.550.000 - 157.861.145 - 157.861.145 Total
<= 1 Tahun/ 1-2 Tahun/ 3-5 Tahun/ > 5 Tahun/ Jumlah/ Biaya transaksi/ Nilai tercatat/
<=1 Year 1-2 Years 3-5 Years > 5 Years Total Transaction costs As reported
Liabilitas Other financial liabilities
Utang usaha 23.025.704 - - - 23.025.704 - 23.025.704 Trade accounts payable Utang lain-lain 1.797.109 - - - 1.797.109 - 1.797.109 Other accounts payable Beban akrual 6.819.971 - - - 6.819.971 - 6.819.971 Accrued expenses
Liabilitas jangka panjang Long-term liabilities:
Utang bank 64.373.092 82.140.000 18.460.000 - 164.973.092 - 164.973.092 Bank loans Liabilitas sewa pembiayaan 3.351.042 1.649.860 - - 5.000.902 - 5.000.902 Lease liabilities Jumlah 99.366.918 83.789.860 18.460.000 - 201.616.778 - 201.616.778 Total
30 Juni 2020/June 30, 2020
31 Desember 2019/December 31, 2019
29. Informasi Segmen 29. Segment Information
Segmen operasi dilaporkan sesuai dengan pelaporan internal kepada pembuat keputusan operasional, yang bertanggung jawab atas alokasi sumber daya ke masing-masing segmen yang dilaporkan serta menilai kinerja masing-masing segmen tersebut. Grup memiliki empat (4) segmen yang dilaporkan meliputi penyewaan alat berat, pertambangan dan jasa pengelolaan pelabuhan.
Operating segments are reported in accordance with the internal reporting provided to the chief operating decision maker, which is responsible for allocating resources to the reportable segments and assesses its performance. The Group has four (4) reportable segments including heavy machinery rental, mining and port management services.
Penyediaan dan jasa Fasilitas penunjang kapal, penumpang dan Sewa alat berat/ pertambangan/ barang/Supply and
Heavy equipment Mining support Pertambangan/ services of ships, Eliminasi/ Konsolidasian/
rental facilities Mining passengers and goods Elimination Consolidated
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit
Komprehensif Lain or Loss and Comprehensive
Konsolidasian Income
Pendapatan usaha Sales
Pendapatan usaha segmen 6.277.318 141.339.808 - - (6.277.318) 141.339.808 Segment sales
Hasil segmen Segment results
Laba kotor segmen 6.277.318 10.834.408 - - (2) 17.111.724 Segment gross income Laba (rugi) usaha (2.646.719) 367.993 (155.012) (210.356) (1) (2.644.095) Operating income (loss) Pendapatan (beban) lain-lain -
bersih (163.394) (11.842.170) 131.295 131.295 1.028.286 (10.714.688) Other income (expense) - net Rugi sebelum pajak (2.810.113) (11.474.177) (23.717) (79.061) 1.028.285 (13.358.783) Loss before tax Manfaat pajak - bersih 375.745 39.792 - - - 415.537 Tax benefit - net Penghasilan komprehensif lain Other comprehensive
setelah pajak - - - - - - income - net of tax Rugi sebelum kepentingan Loss before non-controlling
nonpengendali atas laba bersih interests in net income of entitas anak (2.434.368) (11.434.385) (23.717) (79.061) 1.125.010 (12.846.521) the subsidiaries Kepentingan nonpengendali - - - - (96.725) (96.725) Non-controlling interests Jumlah rugi komprehensif (2.434.368) (11.434.385) (23.717) (79.061) 1.028.285 (12.943.246) Total comprehensive loss
Aset Assets
Aset segmen* 407.754.024 697.426.583 2.577.474 2.342.121 (304.354.943) 805.745.259 Segment assets*
Liabilitas Liabilities
Liabilitas segmen** 16.051.714 174.498.637 360 360 (5.668.215) 184.882.856 Segment liabilities** *) tidak termasuk aset pajak tangguhan, pajak dibayar dimuka dan tagihan restitusi pajak/excludes deferred tax assets, prepaid taxes and claim for tax refund
**) tidak termasuk utang pajak dan liabilitas pajak tangguhan/excludes taxes payable and deferred tax liability
Penyediaan dan jasa Fasilitas penunjang kapal, penumpang dan Sewa alat berat/ pertambangan/ barang/Supply and
Heavy equipment Mining support Pertambangan/ services of ships, Eliminasi/ Konsolidasian/
rental facilities Mining passengers and goods Elimination Consolidated
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit
Komprehensif Lain or Loss and Comprehensive
Konsolidasian Income
Pendapatan usaha Sales
Pendapatan usaha segmen 10.600.525 284.959.141 - - (10.600.525) 284.959.141 Segment sales
Hasil segmen Segment results
Laba kotor segmen 10.600.525 73.901.934 - - 631.076 85.133.535 Segment gross income Laba (rugi) usaha (2.847.677) 64.092.090 (46.418) (219.418) 631.072 61.609.649 Operating income (loss) Pendapatan (beban) lain-lain -
bersih (195.091) (16.636.921) 132.693 124.764 1.239.982 (15.334.573) Other income (expense) - net Laba (rugi) sebelum pajak (3.042.768) 47.455.169 86.275 (94.654) 1.871.054 46.275.076 Profit (loss) before tax Manfaat (beban) pajak - bersih 482.869 (13.270.576) (10.682) - - (12.798.389) Tax benefit (expense) - net Penghasilan komprehensif lain Other comprehensive
setelah pajak (543.673) (277.565) - - - (821.238) income - net of tax Laba (rugi) sebelum kepentingan Profit (loss) before non-controlling
nonpengendali atas laba bersih interests in net income of the entitas anak (3.103.572) 33.907.028 75.593 (94.654) 2.403.237 33.187.632 subsidiaries Kepentingan nonpengendali - - - - 289.055 289.055 Non-controlling interests
Jumlah penghasilan (rugi) Total comprehensive
komprehensif (3.103.572) 33.907.028 75.593 (94.654) 2.692.292 33.476.687 income (loss) Fasilitas penunjang
Sewa alat berat/ pertambangan/ Jasa pengelolaan
Heavy equipment Mining support Pertambangan/ pelabuhan/Port Eliminasi/ Konsolidasian/
rental facilities Mining management services Elimination Consolidated
Aset Assets
Aset segmen* 414.242.842 781.299.533 2.602.986 2.418.673 (322.679.180) 877.884.854 Segment assets*
Liabilitas Liabilities
Liabilitas segmen** 15.802.108 212.983.075 360 360 (4.972.322) 223.813.581 Segment liabilities** *) tidak termasuk aset pajak tangguhan, pajak dibayar dimuka dan tagihan restitusi pajak/excludes deferred tax assets, prepaid taxes and claim for tax refund
**) tidak termasuk utang pajak dan liabilitas pajak tangguhan/excludes taxes payable and deferred tax liability
31 Desember 2019/December 31, 2019 30 September 2020/September 30, 2020