114/PKS/SSD-DVN/XII/2020
39. ISSUANCE OF AMENDMENTS AND IMPROVEMENT TO PSAK, NEW PSAK AND ISAK
DSAK-IAI telah menerbitkan amendemen dan
penyesuaian PSAK, PSAK dan ISAK baru untuk periode tahun buku yang dimulai pada atau setelah tanggal sebagai berikut:
DSAK-IAI has issued the following amendments and improvements to PSAK, new PSAK and ISAK which will be applicable to the consolidated financial statements with annual periods beginning on or after :
1) 1 Juni 2020 1) June 1, 2020
• Amendemen PSAK No. 73: Konsensi Sewa Terkait Covid-19
• Amendments to PSAK No. 73 : Lease Consessions Related to Covid-19
2) 1 Januari 2021 2) January 1, 2021
• Amendemen PSAK No. 22: Kombinasi Bisnis tentang Definisi Bisnis
• Amendments to PSAK No. 22: Business Combination regarding Definition of Business DSAK-IAI telah menerbitkan amendemen dan
penyesuaian PSAK, PSAK dan ISAK baru untuk periode tahun buku yang dimulai pada atau setelah tanggal sebagai berikut (lanjutan):
DSAK-IAI has issued the following amendments and improvements to PSAK, new PSAK and ISAK which will be applicable to the consolidated financial statements with annual periods beginning on or after (continued):
(continued)
3) 1 Juni 2021 3) June 1, 2021
• Amendemen PSAK No. 71: Instrument Keuangan, PSAK No. 55: Instrumen Keuangan: Pengakuan dan Pengukuran, PSAK No. 60: Instrumen Keuangan:
Pengungkapan, PSAK No. 62: Kontrak Asuransi dan PSAK No. 73: Sewa tentang Reformasi Acuan Suku Bunga Tahap 2
• Amendments to PSAK No. 71: Financial Instruments, PSAK No. 55: Financial Instruments: Recognition and Measurement, PSAK No. 60: Financial Instruments:
Disclosures, PSAK No. 62: Insurance Contracts and PSAK No. 73: Leases on Interest Rate Reference Reform Phase 2
4) 1 Januari 2022 4) January 1, 2022
• Amendemen PSAK No. 22: Kombinasi Bisnis tentang Referensi ke Kerangka Konseptual
• Amendemen PSAK No. 57: Provisi, Liabilitas, Kontinjensi, dan Aset Kontinjensi tentang Kontrak Memberatkan - Biaya Memenuhi Kontrak
• PSAK No. 69: Agrikultur (Penyesuaian Tahunan 2020)
• PSAK No. 71: Instrumen Keuangan
• Penyesuaian Tahunan 2020)
• PSAK No. 73: Sewa (Penyesuaian Tahunan 2020)
• Amendments to PSAK No. 22: Business Combinations ragarding Reference to Conceptual Frameworks
• Amendments to PSAK No. 57: Provisions, Contingent Liabilities, and Contingent Assets regarding Aggravating Contracts - Contract Fullfillment Costs
• PSAK No. 69: Agriculture (2020 Annual Improvements)
• PSAK No. 71: Financial Instruments (2020 Annual Improvements)
• PSAK No. 73: Lease (2020 Annual Improvements)
5) 1 Januari 2023 5) January 1, 2023
• Amandemen PSAK No. 16 “Aset Tetap tentang Hasil Sebelum Penggunaan yang Diitensikan”
• Amendments to PSAK No. 16 Property, Plant and Equipment regarding Proceeds before Intended Use
6) 1 Januari 2025 6) January 1, 2025
• PSAK 74: Kontrak Asuransi • PSAK 74: Insurance Contract
7) 1 Januari 2025 7) January 1, 2025
• PSAK 74: Kontrak Asuransi • PSAK 74: Insurance Contract
Grup masih mengevaluasi dampak dari amendemen dan penyesuaian PSAK, PSAK dan ISAK baru 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 new and amendments and improvements to new PSAK, PSAK and ISAK and has not yet determined the related effects on the consolidated financial statements.
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 5.214.192.855 23.407.353.043
Cash on hand and in banks
Piutang usaha Trade receivables
Pihak berelasi - 10.400.000.000 Related parties
Pihak ketiga 38.688.248.784 10.078.021.124 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 37.229.893.899 40.642.121.890 Related parties
Pihak ketiga - - Third parties
Persediaan 3.544.613.264 3.612.032.330 Inventories
Pajak dibayar di muka 4.923.706.515 137.640.396 Prepaid tax
Beban dibayar di muka 753.745.330 248.735.582 Prepaid expenses
Uang muka 65.783.168.235 65.453.426.086 Advances
Aset lain-lain 266.396.792 - Other assets
Total Aset Lancar 156.403.965.674 153.482.359.287 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang pihak berelasi 277.319.048.618 284.399.555.477 Due from a related party
Investasi 4.782.000.000 4.782.000.000 Investment
Aset tetap – neto 59.581.061.202 44.994.465.570 Fixed assets - net
Aset pajak tangguhan 240.469.426 240.469.424 Deferred tax asset
Total Aset Tidak
Lancar 341.922.579.246 334.416.490.471
Total Non-current Assets
TOTAL ASET 498.326.544.920 487.898.849.758 TOTAL ASSETS
June 30, 2021 December 31, 2020
LIABILITAS DAN
EKUITAS
LIABILITY AND EQUITY
LIABILITAS JANGKA PENDEK
CURRENT LIABILITIES
Utang usaha Trade payables
Pihak berelasi 4.600.000.000 16.813.941.423 Related parties
Pihak ketiga 6.234.612.242 505.527.036 Third parties
Utang lain-lain Other payable
Pihak berelasi - 191.334.300 Related parties
Pihak ketiga 41.334.300 - Third parties
Utang pajak 1.061.308.569 532.142.239 Taxes payable
Beban akrual 100.500.000 85.500.000 Accrued expense
Uang muka penjualan 70.137.467 1.070.137.467
Pinjaman jangka pendek 25.000.000.000 25.000.000.000 Short-term loans
Liabilitas jangka pendek lainnya 15.000.000 Other current liabilities
Liabilitas jangka panjang jatuh tempo dalam
waktu satu tahun :
Current portion of long term liabilities
Liabilitas sewa 739.577.453 739.577.453 Lease liabilities
Utang bank 9.130.810.496 - Bank loan
Total Liabilitas Jangka Pendek 46.978.280.527 44.953.159.918
Total Current Liabilities
LIABILITAS JANGKA PANJANG
NON-CURRENT LIABILITIES Utang kepada pihak
berelasi 23.930.954.687 20.884.469.277 Due to related party
Liabilitas jangka panjang
Setelah dikurangi bagian jatuh tempo:
Utang sewa pembiayaan 422.917.177 422.917.177
Long-term portion of long-term liabilities:
Financial lease loan Liabilitas imbalan
kerja 159.018.066 159.018.066
Employee benefits liability Total Liabilitas
Jangka Panjang 24.512.889.930 21.466.404.520
Total Non-current Liabilities
TOTAL LIABILITAS 71.491.170.457 66.419.564.438 TOTAL LIABILITIES
EKUITAS
Ekuitas yang dapat diatribusikan kepada Pemilik Entitas Induk
Equity Attributable to the Owner of the Parent Group Modal dasar 6.030.000.000, ditempatkan
dan disetor penuh - 1.507.500.000 saham dengan nilai nominal Rp 100 per saham (pada 31 Desember 2020)
Authorized 6,030,000,000 shares, issued and fully paid - 1,507,500,000
shares with par value Rp 100 per share (at December 31, 2020) Modal dasar 3.000.000 saham, ditempatkan
dan disetor penuh - 2020: 194.707.700, 2019: 750.000 saham dengan nilai nominal
Rp 1.000 per saham 194.707.700.000 194.707.700.000
Authorized 3,000,000 shares, issued and fully paid - 2020: 194,707,700, 2019: 750,000 shares
with par value Rp 1,000 per share
Tambahan modal disetor 188.611.678.711 188.611.678.711 Additional paid-in capital
Saldo laba 43.515.995.752 38.159.906.609 Retained earnings
TOTAL EKUITAS 426.835.374.463 421.479.285.320 TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS 498.326.544.920 487.898.849.758
TOTAL LIABILITIES AND EQUITY
PENDAPATAN USAHA - NETO 28.724.316.927 17.704.043.625 REVENUES - NET
BEBAN POKOK PENDAPATAN (14.074.803.012 ) (11.278.887.426 ) COSTS OF REVENUES
LABA BRUTO 14.649.513.915 6.425.156.199 GROSS PROFIT
Beban pemasaran (56.618.380 ) (484.166.415 ) Marketing expenses
Beban umum dan administrasi (5.753.836.922 ) (2.821.767.186 ) General and administrative expenses
Beban lain-lain neto 229.844.646 (54.702.422 ) Other expense - net
LABA USAHA 9.068.903.259 3.064.520.176 OPERATING PROFIT
Penghasilan keuangan 22.196.079 5.624.100.396 Finance income
Beban keuangan (3.643.320.651 ) (9.052.510.090 ) Finance expense