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 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 Suku Bunga Interest Rate Risk Risiko suku bunga Grup timbul dari pinjaman
jangka panjang. Pinjaman yang diterima dengan suku bunga tetap mengakibatkan timbulnya risiko suku bunga nilai wajar terhadap Grup.
The Group’s interest rate risk arises from long-term borrowings. Borrowings issued at fixed rates expose the Group to fair value interest rate risk.
Pinjaman dengan suku bunga tetap yang dimiliki Grup dicatat pada biaya perolehan diamortisasi. Untuk itu, pinjaman tersebut tidak termasuk dalam risiko suku bunga
sebagaimana didefinisikan dalam PSAK No. 60.
The Group’s fixed rate borrowings are carried at amortized cost. They are therefore not subject to interest rate risk as defined in PSAK No. 60.
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 31 Maret 2022 dan 31 Desember 2021:
The table below shows the maximum exposure to credit risk for the component of the consolidated statements of financial position as of March 31, 2022 and December 31, 2021:
31 Maret 2022/ 31 Desember 2021/
March 31, 2022 December 31, 2021
Setara kas 290.710.522 251.553.226 Cash equivalents Piutang usaha 27.261.045 25.726.691 Trade accounts receivable Piutang lain-lain 960.862 937.025 Others accounts receivable Piutang pihak berelasi non-usaha 239.052 187.120 Due from a related party
Uang jaminan pada akun Security deposits under
"Aset tidak lancar lain-lain" 2.429.652 2.429.652 "Other noncurrent assets"
Jumlah 321.601.133 280.833.714 Total
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 setara kas 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 and cash equivalents 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/
<=1 Year 1-2 Years 3-5 Years > 5 Years Total
Liabilitas keuangan yang Financial liabilities
diukur dengan at amortized
biaya amortisasi cost
Utang usaha 19.461.558 - - - 19.461.558 Trade accounts payable Utang lain-lain 71.559 - - - 71.559 Other accounts payable Beban akrual 4.600.762 - - - 4.600.762 Accrued expenses Utang bank jangka panjang 42.900.000 34.050.000 - - 76.950.000 Long-term bank loan Jumlah 67.033.879 34.050.000 - - 101.083.879 Total
<= 1 Tahun/ 1-2 Tahun/ 3-5 Tahun/ > 5 Tahun/ Jumlah/
<=1 Year 1-2 Years 3-5 Years > 5 Years Total
Liabilitas keuangan yang Financial liabilities
diukur dengan at amortized
biaya amortisasi cost
Utang usaha 17.089.624 - - - 17.089.624 Trade accounts payable Utang lain-lain 71.435 - - - 71.435 Other accounts payable Beban akrual 4.320.262 - - - 4.320.262 Accrued expenses Utang bank jangka panjang 42.600.000 44.550.000 - - 87.150.000 Long-term bank loan Jumlah 64.081.321 44.550.000 - - 108.631.321 Total
31 Desember 2021/December 31, 2021 31 Maret 2022/March 31, 2022
27. Informasi Segmen 27. 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 6.530.318 102.952.054 - - (6.530.319) 102.952.053 Segment sales
Hasil segmen Segment results
Laba kotor segmen 6.530.318 42.028.840 - - (3) 48.559.155 Segment gross income
Laba (rugi) usaha 3.481.392 38.309.000 (54.476) (17.000) 174.109 41.893.025 Operating income (loss) Pendapatan (beban) lain-lain -
bersih 143.173 1.253.367 4.198 (19.884) (176.288) 1.204.566 Other income (expenses) - net
Laba (rugi) sebelum pajak 3.624.565 39.562.367 (50.278) (36.884) (2.179) 43.097.591 Profit (loss) before tax Manfaat (beban) pajak - bersih (504.742) (8.146.657) 521 - 480 (8.650.398)Tax benefit (expense) - net
Penghasilan komprehensif lain Other comprehensive
setelah pajak - - - - - - income - net of tax
Laba (rugi) sebelum kepentingan Profit (loss) before non-controlling
nonpengendali atas laba bersih interests in net income of
entitas anak 3.119.823 31.415.710 (49.757) (36.884) (1.699) 34.447.193 the subsidiaries Kepentingan nonpengendali - - - - 247.752 247.752 Non-controlling interests
Jumlah penghasilan (rugi) Total comprehensive
komprehensif 3.119.823 31.415.710 (49.757) (36.884) (1.699) 34.447.193 income (loss)
Aset Assets
Aset segmen* 433.676.734 860.144.546 1.855.209 50.384.027 (355.332.004) 990.728.512 Segment assets*
Liabilitas Liabilities
Liabilitas segmen** 7.875.455 124.210.355 3.955 50.557.606 (54.964.891) 127.682.480 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/excludes taxes payable
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 2.964.919 47.847.475 - - (2.964.919) 47.847.475 Segment sales
Hasil segmen Segment results
Laba kotor segmen 2.964.919 8.992.524 - - (7) 11.957.436 Segment gross income
Laba (rugi) usaha 419.398 5.465.168 (132.781) (1.373.564) (5.900) 4.372.321 Operating income (loss) Pendapatan (beban) lain-lain - bersih - 2.312.311 - - (3.245.194) (932.883)Other income (expenses) - net
Laba (rugi) sebelum pajak 419.398 7.777.479 (132.781) (1.373.564) (3.251.094) 3.439.438 Profit (loss) before tax Manfaat (beban) pajak - bersih 9.382 (667.398) - - (28) (658.044)Tax benefit (expense) - net
Penghasilan (rugi) komprehensif lain Other comprehensive
setelah pajak - - - - - - income (loss) - net of tax
Laba (rugi) sebelum kepentingan Profit (loss) before non-controlling
nonpengendali atas laba bersih interests in net income of
entitas anak 428.780 7.110.081 (132.781) (1.373.564) (3.282.640) 2.749.876 the subsidiaries Kepentingan nonpengendali - - - - 31.518 31.518 Non-controlling interests
Jumlah penghasilan (rugi) Total comprehensive
komprehensif 428.780 7.110.081 (132.781) (1.373.564) (3.251.122) 2.781.394 income (loss)
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
Aset Assets
Aset segmen* 431.077.253 829.998.623 1.904.083 50.410.966 (355.570.824) 957.820.101 Segment assets*
Liabilitas Liabilities
Liabilitas segmen** 8.440.588 132.286.012 1.586 50.540.824 (55.205.892) 136.063.118 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/excludes taxes payable
31 Maret 2021/March 31, 2021
31 Desember 2021/December 31, 2021 31 Maret 2022/March 31, 2022