berikut:
The details of investment in share are as follows:
Persentase Kepemilikan/ Jumlah Penyertaan/
Percentage of Ownership Amount of investment
2021 2020 2021 2020
PT Nusa Prima Logistik (NPL) 17,50 17,50 62.609 62.609 PT Nusa Prima Logistik (NPL)
PT Satwa Karya Prima (SKP) 0,02 0,02 10 - PT Satwa Karya Prima (SKP)
Karya Prospek Satwa (KPS) 0,02 0,02 10 - Karya Prospek Satwa (KPS)
Total 64.996 62.609 Total
Perusahaan mengakui laba atas perubahan nilai wajar investasi saham NPL sebesar Rp1.270 yang dicatat pada akun “Penghasilan Komprehensif Lain”
pada laporan laba rugi dan penghasilan komprehensif lainnya konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2020.
The Company recognized gain on changes in fair value of investment in NPL share amounting to Rp1,270, which is recorded under “Other Comprehensive Income” in consolidated statement of profit or loss and other comprehensive income for the year ended December 31, 2020.
11. ASET TETAP - NETO 11. FIXED ASSETS - NET
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
Periode yang berakhir pada tanggal 30 Juni 2021/
Period ended June 30, 2021
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Addition Reclassification Deduction Balance
Harga Perolehan Cost
Tanah 3.138.632 55.664 46.990 - 3.241.286 Land
Prasarana tanah 949.193 2.997 14.026 - 966.216 Land improvements
Bangunan 6.688.401 122.665 376.512 48.533 7.139.045 Building
Mesin dan peralatan 3.901.180 47.775 187.724 1.369 4.135.310 Machinery and equipment
Peralatan transportasi 326.342 13.723 2.017 1.994 340.088 Transportation equipment
Peralatan kantor 410.124 50.200 265 635 459.954 Office equipment
Instalasi air 415.883 8.480 (3.163) 413 420.787 Wells and waterlines
Peralatan peternakan 2.405.486 28.485 26.397 12.017 2.448.351 Poultry equipment
Peralatan laboratorium 118.651 1.989 (76) 35 120.529 Laboratory equipment
Total 18.353.892 331.978 650.692 64.996 19.271.566 Total
Aset dalam Penyelesaian 3.182.443 754.874 (650.692) 2.214 3.284.411 Construction in Progress
Total Harga Perolehan 21.536.335 1.086.852 - 67.210 22.555.977 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Prasarana tanah 474.793 32.642 - 1 507.434 Land improvements
Bangunan 2.011.201 170.636 20 2.113 2.179.744 Building
Mesin dan peralatan 2.060.596 126.281 46.532 1.261 2.232.148 Machinery and equipment
Peralatan transportasi 203.793 16.051 (1.240) 2.029 216.575 Transportation equipment
Peralatan kantor 276.648 20.599 (8.320) 615 288.312 Office equipment
Instalasi air 317.460 16.574 (36.997) 353 296.684 Wells and waterlines
Peralatan peternakan 1.629.602 88.543 5 10.747 1.707.403 Poultry equipment
Peralatan laboratorium 61.399 2.577 - 29 63.947 Laboratory equipment
Total Akumulasi Total Accumulated
Penyusutan 7.035.492 473.903 - 17.148 7.492.247 Depreciation
Dikurangi rugi penurunan Less loss on impairment
nilai in value
Mesin dan peralatan 6.513 - - - 6.513 Machinery and equipment
Periode yang berakhir pada tanggal 31 Desember 2020/
Period ended December 31, 2020
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Addition Reclassification Deduction Balance
Harga Perolehan Cost
Tanah 2.873.377 168.682 131.767 35.194 3.138.632 Land
Prasarana tanah 827.794 13.959 115.581 8.141 949.193 Land improvements
Bangunan 5.796.665 91.638 821.354 21.256 6.688.401 Building
Mesin dan peralatan 3.687.885 71.227 157.637 15.569 3.901.180 Machinery and equipment
Peralatan transportasi 281.048 32.317 17.869 4.892 326.342 Transportation equipment
Peralatan kantor 350.570 58.344 6.311 5.101 410.124 Office equipment
Instalasi air 361.434 13.311 42.976 1.838 415.883 Wells and waterlines
Peralatan peternakan 2.196.037 47.710 187.390 25.651 2.405.486 Poultry equipment
Peralatan laboratorium 79.172 11.698 32.864 5.083 118.651 Laboratory equipment
Total 16.453.982 508.886 1.513.749 122.725 18.353.892 Total
Aset dalam Penyelesaian 3.303.086 1.404.823 (1.513.749) 11.717 3.182.443 Construction in Progress
Total Harga Perolehan 19.757.068 1.913.709 - 134.442 21.536.335 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Prasarana tanah 471.961 10.297 - 7.465 474.793 Land improvements
Bangunan 1.687.829 332.830 - 9.458 2.011.201 Building
Mesin dan peralatan 1.834.380 233.359 - 7.143 2.060.596 Machinery and equipment
Peralatan transportasi 172.976 34.483 - 3.666 203.793 Transportation equipment
Peralatan kantor 247.898 30.429 - 1.679 276.648 Office equipment
Instalasi air 282.086 36.465 - 1.091 317.460 Wells and waterlines
Peralatan peternakan 1.486.383 164.588 - 21.369 1.629.602 Poultry equipment
Peralatan laboratorium 45.063 20.423 - 4.087 61.399 Laboratory equipment
Total Akumulasi Total Accumulated
Penyusutan 6.228.576 862.874 - 55.958 7.035.492 Depreciation
Dikurangi rugi penurunan Less loss on impairment
nilai in value
Mesin dan peralatan .6.513 - - - 6.513 Machinery and equipment
Nilai Buku Neto 13.521.979 14.494.330 Net Book Value
(a) Pembebanan penyusutan adalah sebagai berikut: (a) Depreciation is charged as follows:
Periode yang berakhir pada tanggal 30 Juni/
Period ended June 30,
2021 2020
Beban pokok penjualan dan ayam
ternak dalam pertumbuhan 408.917 368.696 Cost of goods sold and growing flock
Beban penjualan (Catatan 25) 38.488 22.564 Selling expenses (Note 25)
Beban umum dan administrasi General and administrative expenses
(Catatan 26) 26.498 30.081 (Note 26)
Total 473.903 421.341 Total
(b) Keuntungan dari penjualan aset tetap adalah
sebagai berikut: (b) The computation of gain on sale of fixed assets
is as follows:
Periode yang berakhir pada tanggal 30 Juni/
Period ended June 30,
2021 2020
Hasil penjualan neto 2.710 7.938 Net proceeds
Nilai buku (1.946) (7.786) Net book value
Laba atas penjualan Gain on sale of
aset tetap - neto 764 152 fixed asset - net
Laba penjualan disajikan sebagai bagian dari akun “Penghasilan Operasi Lain” dan “Beban Operasi Lain” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Gain on sale of fixed assets is presented, respectively, as part of the “Other Operating Income” and “Other Operating Expenses”
accounts in the consolidated statement of profit or loss and other comprehensive income.
(c) Aset tetap, tidak termasuk tanah dan peralatan transportasi, telah diasuransikan terhadap risiko kerugian akibat kerusakan, bencana alam, kebakaran dan risiko lainnya berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar AS$1.264.906.722 dan Rp96.084 pada tanggal 30 Juni 2021 dan 31 Desember 2020.
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian yang timbul dari risiko-risiko tersebut.
(c) Fixed asset excluding land and transportation equipment, are covered by insurance against losses from damage, natural disasters, fire and other risks under blanket policies amounting to US$1,264,906,722 and Rp96,084 as of June 30, 2021 and December 31, 2020. Management believes that the insurance is adequate to cover possible losses arising from such risks.
(d) Penambahan aset tetap terdiri dari biaya pengadaan aset tetap sehubungan dengan ekspansi kapasitas produksi, penambahan fasilitas penunjang pakan ternak seperti silo, gudang bahan baku dan barang jadi khususnya untuk pembangunan pabrik pakan ternak di Surabaya, Makassar, Semarang dan Cirebon, pabrik premix di Surabaya dan pabrik pengolahan ayam di Cikande dan Ngoro.
(d) Additions to fixed asset consist of acquisition costs related to expansion of production capacity, additions to poultry feed supporting facilities such as silos, warehouses for raw materials and finished goods, especially for constructing feedmill factories at Surabaya, Makassar, Semarang and Cirebon, a premix plant at Surabaya and chicken processing plant at Cikande and Ngoro.
(e)Rincian dari aset dalam penyelesaian adalah sebagai berikut:
(e) The details of construction in progress are as follows:
30 Juni 2021 / June 30, 2021
Perkiraan % Total Tahun Perkiraan Penyelesaian/ Tercatat/ Penyelesaian/
Estimated % Carrying Estimated Year of of Completion Amount Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 22% - 98% 1.500.663 2021 Feedmill factories
Kandang ayam 50% - 99% 485.937 2021 Henhouses
Mesin dan peralatan Machinery and equipment
Pabrik pakan ternak 25% - 98% 419.918 2021 Feedmill factories
Penetasan 44% - 99% 320.278 2021 Hatchery
31 Desember 2020 / December 31, 2020 Perkiraan % Total Tahun Perkiraan Penyelesaian/ Tercatat/ Penyelesaian/
Estimated % Carrying Estimated Year of of Completion Amount Completion
Bangunan dan prasarana Building and land improvements
Pabrik pakan ternak 9% - 98% 1.562.957 2021 Feedmill factories
Kandang ayam 6% - 99% 460.719 2021 Henhouses
(f) Aset tetap dalam bentuk tanah dengan status Hak Guna Bangunan terletak di beberapa lokasi di Indonesia. Hak atas tanah tersebut akan berakhir pada berbagai tanggal antara tahun 2021 sampai dengan tahun 2051. Manajemen berkeyakinan bahwa hak tersebut dapat diperpanjang pada saat berakhirnya hak tersebut.
(f) Land under Building Usage Right is located in several locations in Indonesia. The related landrights will expire on various dates between 2021 and 2051. Management believes that these rights are renewable upon their expiration.
(g) Berdasarkan kondisi aset tetap, manajemen berkeyakinan bahwa tidak terdapat indikasi adanya penurunan nilai aset tetap Kelompok Usaha pada tanggal 30 Juni 2021 dan 31 Desember 2020.
(g) Based on the condition of the fixed asset, management believes that there is no indication of impairment of asset value in the Group as of June 30, 2021 and December 31, 2020.
12. ASET HAK GUNA DAN LIABILITAS SEWA -