Dasar Penyajian Informasi Keuangan Entitas Induk Basis of Preparation of Parent Company Financial Information
Laporan keuangan tersendiri disajikan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 4 (Revisi 2015), “Laporan Keuangan Konsolidasian dan Tersendiri” yang diadopsi secara retrospektif sejak 1 Januari 2015.
The separate financial statements are prepared in accordance with the Statement of Financial Accounting Standards (PSAK) No. 4 (Revised 2015),
“Consolidated and Separate Financial Statements”
which was adopted retrospectively since January 1, 2015.
PSAK No. 4 (Revisi 2015) menyatakan bahwa ketika sebuah entitas induk memilih untuk menyajikan laporan keuangan terpisah, laporan keuangan tersebut seharusnya hanya disajikan sebagai informasi tambahan terhadap laporan keuangan konsolidasi.
Laporan keuangan tersendiri yang disajikan oleh entitas induk, di mana investasi dalam entitas anak, entitas asosiasi dan entitas dikendalikan bersama dicatat berdasarkan atas kepemilikan langsung dan bukan berdasarkan hasil yang dilaporkan dan aset neto entitas investasi.
PSAK No. 4 (Revised 2015) provides that when a parent entity chose to present the separate financial statements, such financial statements should only be presented as supplementary information to the consolidated financial statements. Separate financial statements are those presented by a parent, in which the investments in the subsidiary, associate entity and jointly controlled entity are accounted for on the basis of the direct equity interest rather than on the basis of the reported results and net assets of the investees.
Kebijakan akuntansi yang diterapkan dalam penyusunan informasi keuangan entitas induk adalah sama dengan kebijakan akuntansi yang digunakan dalam penyusunan laporan keuangan konsolidasian Perseroan dan entitas anak sebagaimana dijelaskan dalam Catatan 3 atas laporan keuangan konsolidasi, kecuali untuk investasi pada entitas anak dan entitas asosiasi.
Accounting policies adopted in the preparation of the parent company financial information are the same as the accounting policies adopted in the preparation of the Company and its subsidiaries’ consolidated financial statements as disclosed in Note 3 to the consolidated financial statements, except for investments in subsidiaries and associate entities.
Sesuai dengan PSAK No. 4 (Revisi 2015), Entitas Induk mencatat investasi pada entitas anak dan entitas asosiasi menggunakan metode biaya.
In accordance with PSAK No. 4 (Revised 2015), the Parent Company recorded the accounting for investments in subsidiaries and associate entities using cost method.
B. KAS DAN SETARA KAS B. CASH AND CASH EQUIVALENTS
2020 2019
Kas Cash on hand
Rupiah 5.473 26.425 Rupiah
Dolar AS 3.360 1.460 US Dollar
Dolar Singapura 92 77 Singapore Dollar
Total kas 8.925 27.962 Total cash on hand
B. KAS DAN SETARA KAS (lanjutan) B. CASH AND CASH EQUIVALENTS (continued)
2020 2019
Bank - Pihak-pihak ketiga Cash in bank - Third parties
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk. 497.773 771.720 PT Bank Mandiri (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 118.303 23.979 (Persero) Tbk.
PT Bank Danamon Indonesia Tbk. 341 383 PT Bank Danamon Indonesia Tbk.
PT Bank DKI 291 320 PT Bank DKI
PT Bank OCBC NISP Tbk. - 92 PT Bank OCBC NISP Tbk.
Sub-total Rupiah 616.708 796.494 Sub-total Rupiah
Dolar AS US Dollar
PT Bank Mandiri (Persero) Tbk 602.689 370.156 PT Bank Mandiri (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 344.541 161.946 (Persero) Tbk.
PT Bank Danamon Indonesia Tbk. 25.462 187.556 PT Bank Danamon Indonesia Tbk.
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 7.249 53.376 Singapore
DBS Bank Ltd., Singapura 5.530 5.567 DBS Bank Ltd., Singapore
PT Bank DKI 1.529 1.589 PT Bank DKI
PT Bank Maybank Indonesia Tbk. 725 790 PT Bank Maybank Indonesia Tbk.
PT Bank OCBC NISP Tbk. - 6.318 PT Bank OCBC NISP Tbk.
Oversea-Chinese Banking Oversea-Chinese Banking
Corporation Limited, Singapura - 1.770 Corporation Limited, Singapore
PT Bank UOB Indonesia - 17 PT Bank UOB Indonesia
Sub-total Dolar AS 987.725 789.085 Sub-total US Dollar
Dolar Singapura Singapore Dollar
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 3.867 27.292 Singapore
Total bank 1.608.300 1.612.871 Total banks
Deposito berjangka - Pihak-pihak ketiga Time deposits - Third parties
Dolar AS US Dollar
PT Bank Mandiri Tbk. 4.500.395 - PT Bank Mandiri Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 3.900.000 8.100.000 (Persero) Tbk.
Rupiah Rupiah
PT Bank Mandiri Tbk. 2.871 362.486 PT Bank Mandiri Tbk.
Total deposito berjangka - Total time deposits -
Pihak-pihak ketiga 8.403.266 8.462.486 Third parties
Total kas dan setara kas 10.020.491 10.103.319 Total cash and cash equivalents
Tingkat suku bunga deposito berjangka PT Bank Negara Indonesia (Persero) Tbk. sebesar 0.30% per tahun. Jangka waktu penempatan deposito berjangka tersebut adalah 1 bulan dan jatuh tempo di beberapa tanggal antara tanggal 2 dan 25 Januari 2021.
The interest rate on time deposit placed in PT Bank Negara Indonesia (Persero) Tbk. is 0.30% per annum.
Term deposit placement period is 1 month and due on several dates between January 2 and 25, 2021.
B. KAS DAN SETARA KAS (lanjutan) B. CASH AND CASH EQUIVALENTS (continued)
Tingkat suku bunga deposito berjangka PT Bank Mandiri Tbk. sebesar 0,20% (Dolar AS) dan 3,25%
(Rupiah) per tahun. Jangka waktu penempatan deposito berjangka tersebut adalah 1 sampai 3 bulan dan jatuh tempo di beberapa tanggal antara tanggal 20 Januari 2021 dan 30 Maret 2021.
The interest rate on time deposit placed in PT Bank Mandiri Tbk. is 0.20% (US Dollar) and 3.25% (Rupiah) per year. Time deposit placement period is 1 to 3 months and due on several dates between January 20, 2021 and March 30, 2021.
Rekening di bank memiliki tingkat bunga mengambang sesuai dengan tingkat penawaran pada masing-masing bank.
Accounts in banks earn interest at floating rates based on the offered rate from each bank.
Pada tanggal 31 Desember 2020 dan 2019, tidak terdapat saldo kas dan setara kas pada pihak-pihak berelasi.
As of December 31, 2020, and 2019, there are no balances of cash and cash equivalents in related parties.
C. INVESTASI C. INVESTMENT
PT Logindo Nusantara Gasindo (“LNG”) berkedudukan dan didirikan di Jakarta, Indonesia, berdasarkan Akta Notaris No. 53 dari Hasbullah Abdul Rasyid, S.H., M.Kn. Notaris di Jakarta tanggal 12 Juli 2017. Akta Pendirian tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia melalui Surat Keputusan No.
AHU-0032080.AH.01.01.TAHUN 2017 tanggal 27 Juli 2017 serta telah diumumkan dalam Berita Negara Republik Indonesia No. 73 Tahun 2017, Tambahan No.
35350.
PT Logindo Nusantara Gasindo (“LNG”) is domiciled and was established in Jakarta, Indonesia, based on Notarial Deed No. 53 of Hasbullah Abdul Rasyid, S.H., M.Kn. Public Notary in Jakarta dated July 12, 2017.
The Deed of Establishment has been acknowledged by the Minister of Law and Human Rights through Decree No. AHU-0032080.AH.01.01.TAHUN 2017 dated July 27, 2017, and have been published in the State Gazette No. 73 in 2017, Supplement No. 35350.
Pada tanggal 31 Desember 2020, LNG belum memulai operasinya secara komersial.
As of December 31, 2020, LNG has not yet been commercial started its operation.
D. BEBAN AKRUAL D. ACCRUED EXPENSES
2020 2019
Jangka pendek: Current:
Biaya operasi kapal dan lainnya 916.372 1.178.551 Vessel operation and other charges
Bunga - 5.810.059 Interest
916.372 6.988.610
Bunga jangka panjang 7.228.244 - Long-term interest
8.144.616 6.988.610
E. BEBAN UMUM DAN ADMINISTRASI E. GENERAL AND ADMINISTRATIVE EXPENSES
2020 2019
Gaji dan tunjangan lainnya 2.483.262 2.408.889 Salaries and other benefits
Kantor 249.121 260.295 Office
Penyusutan asset hak guna 224.765 - Depreciation right-of-use assets
Jasa profesional 208.171 531.548 Professional service
Piutang tak tertagih 190.984 26.009 Bad debt
Penyusutan 158.805 165.567 Depreciation
Imbalan kerja karyawan 111.379 101.231 Employee benefit
Lain-lain (kurang dari AS$100.000) 448.497 803.094 Others (less than US$100,000)
4.074.984 4.296.633
F. PENDAPATAN OPERASI LAINNYA F. OTHER OPERATING INCOME
2020 2019
Keuntungan selisih kurs, neto - 140.203 Foreign exchange gain, net
Pendapatan lainnya 38.934 44.766 Other income
38.934 184.969
G. BEBAN OPERASI LAINNYA G. OTHER OPERATING EXPENSES
2020 2019
Penurunan nilai aset tetap 904.610 496.857 Impairment of fixed assets
Kerugian selisih kurs, neto 446.535 - Foreign exchange loss, net
Rugi pelepasan aset tetap, neto - 18.472 Loss on disposal of fixed assets, net
Beban lainnya 23.742 32.167 Other expenses
1.374.887 547.496
H. PENDAPATAN KEUANGAN DAN BEBAN KEUANGAN
H. FINANCE INCOME AND FINANCE COSTS
a. Pendapatan keuangan a. Finance income
2020 2019
Pendapatan bunga dari Interest income from
pengukuran nilai wajar 1.152.525 - fair value measurement
Pendapatan bunga 127.646 137.165 Interest income
1.280.171 137.165
H. PENDAPATAN KEUANGAN DAN BEBAN