-PENDAPATAN INCOME
Pendapatan marjin 481.306 558.169 Margin income
Pendapatan lain-lain 44.056 67.963 Other income
JUMLAH PENDAPATAN
OPERASIONAL 525.362 626.132 TOTAL OPERATING INCOME
Bagi hasil sukuk dan Revenue sharing for
pinjaman mudharabah (153.207) (201.352) mudharabah bonds and loans PENDAPATAN OPERASIONAL
SETELAH DISTRIBUSI OPERATIONAL INCOME AFTER
BAGI HASIL 372.155 424.780 REVENUE SHARING
BEBAN EXPENSES
Penyisihan kerugian penurunan nilai piutang Provision for impairment losses on
pembiayaan murabahah (108.217) (182.102) murabahah financing receivables Gaji dan tunjangan (86.823) (97.189) Salaries and benefits Administrasi dan umum (78.670) (75.750) General and administrative
Pemasaran (4.111) (40.848) Marketing
Amortisasi biaya emisi sukuk, mudharabah, Amortisation of mudharabah, bonds issuance,
provisi dan administrasi atas pinjaman provision, and administration expense
yang diterima (639) (114) of borrowing
Lain-lain (155) (427) Others
JUMLAH BEBAN (278.615) (396.430) TOTAL EXPENSES
LABA PERIODE/TAHUN BERJALAN 93.5401 28.3501 INCOME FOR THE PERIOD/YEAR 31 Maret/March
44. MANAJEMEN MODAL 44. CAPITAL MANAGEMENT
Tujuan Perseroan dalam mengelola permodalan adalah untuk melindungi kemampuan Perseroan dalam mempertahankan kelangsungan usahanya, sehingga Perseroan tetap memberikan imbal hasil bagi pemegang saham.
The Company‟s objective in managing its capital is to keep the Company‟s capability in maintaining its going concern, so the Company could distribute the return to shareholders.
Perseroan mempunyai komitmen untuk mengembalikan investasi pemegang saham dalam bentuk dividen kas.
Sejak Penawaran Saham Perdana, Perseroan selalu membagikan dividen kepada para pemegang sahamnya secara teratur setiap tahun dan juga telah menetapkan kebijakan dividen minimal sebesar 20% dari laba neto tahun berjalan dengan tetap mempertimbangkan kebutuhan dana Perseroan pada tahun berikutnya dan kebijakan dividen yang diambil oleh PT Bank Danamon Indonesia Tbk selaku pemegang saham pengendali.
The Company has a commitment to deliver return on investment to its shareholders in the form of cash dividend.
Since the Initial Public Offering, the Company has consistently distributed dividends to its shareholders every year and has also determined the minimum dividend policy of 20% from current year net income by still considering the Company‟s needs of funding in the following year and the dividend policy of PT Bank Danamon Indonesia Tbk as the controlling shareholder.
*Tidak diaudit *Unaudited 125
Dalam mengelola permodalan, Perseroan melakukan analisa secara bulanan untuk memastikan bahwa Perseroan tetap mengikuti Peraturan Otoritas Jasa Keuangan No. 28/POJK.05/2014 tertanggal 19 November 2014 tentang Perizinan Usaha dan Kelembagaan Perusahaan Pembiayaan dan Peraturan Otoritas Jasa Keuangan No. 29/POJK.05/2014 tertanggal 19 November 2014 tentang Penyelenggaran Usaha Perusahaan Pembiayaan yang diantaranya mengatur ketentuan sebagai berikut:
In managing capital, the Company conducts monthly analysis to ensure that the Company complies with the Financial Service Authority Regulation No. 28/POJK.05/2014 dated 19 November 2014 regarding Business License of Multifinance Company and Finance Companies and Financial Service Authority Regulation No. 29/POJK.05/2014 dated 19 November 2014 regarding Conduct of Business of Multifinance Company which have some provisions as follows:
Modal disetor Perseroan minimum sebesar Rp100.000, The Company‟s paid-up capital at minimum Rp100,000,
Rasio permodalan Perseroan minimum 10%, The Company‟s equity amounting to minimum 10% of paid-up capital,
Jumlah pinjaman yang dimiliki Perseroan dibandingkan modal sendiri dan pinjaman subordinasi dikurangi penyertaan maksimum 10 kali, baik untuk pinjaman luar negeri maupun dalam negeri.
The amount of the Company‟s loan to equity and subordinated loan deducted by investment is maximum 10 times, both for foreign and domestic loans.
Beberapa rasio yang digunakan Perseroan untuk memonitor permodalan antara lain rasio imbal hasil ekuitas dan rasio solvabilitas.
Several ratios used by the Company to monitor capital include return on equity ratio and solvability ratio.
Rasio imbal hasil ekuitas dipergunakan untuk mengetahui kemampuan Perseroan meraih laba dari modal yang ditanamkan dan dicerminkan melalui perbandingan antara laba neto dengan modal sendiri.
Return on equity ratio is used to identify the Company‟s capability to earn profit from the invested equity and is reflected through the comparison between net income to equity.
Rasio solvabilitas digunakan untuk mengetahui kemampuan Perseroan untuk memenuhi kewajibannya dengan menggunakan modal yang dimiliki.
Solvability ratio is used to identify the Company‟s capability to fulfill the Company‟s obligation through utilising its own capital.
45. OPERASI SEGMEN 45. OPERATING SEGMENT
Perseroan mengelola kegiatan usahanya dan mengidentifikasi segmen yang dilaporkan berdasarkan jenis produk dan wilayah geografis. Laba atau rugi dari masing segmen digunakan untuk menilai kinerja masing-masing segmen. Informasi yang berkaitan dengan segmen usaha utama disajikan sebagai berikut:
The Company manages its business activities and identifies its reported segments based on product categories and geographic area. Profit or loss from each segment is used to measure performance of each segments‟ information concerning the main segments are set out as follows:
*Tidak diaudit *Unaudited 126
Barang durable dan lainnya/
Sepeda motor/ Mobil/ Durable goods Jumlah/
Motorcycles 1 Cars and others Total
1 1 1
Pendapatan pembiayaan konsumen 848.593 520.978 162.898 1.532.469 Consumer financing income Marjin murabahah 379.483 101.806 17 481.306 Murabahah margin Pendapatan sewa pembiayaan 598 13.886 - 14.484 Financing leases income Beban bunga dan keuangan (212.427) (217.092) (3.329) (432.848) Interest expenses and financing charges Bagi hasil sukuk mudharabah (13.697) (792) - (14.489) Revenue sharing for mudharabah bonds Laba periode berjalan 454.247 143.640 145.948 743.835 Income for the period
Penyisihan kerugian penurunan nilai Provision for impairment losses
Pembiayaan konsumen (198.825) (72.453) (28.423) (299.701) Consumer financing Pembiayaan murabahah (89.258) (18.948) (11) (108.217) Murabahah financing Sewa pembiayaan 30 305 - 335 Financing leases
Aset 13.951.104 10.090.735 1.699.719 25.741.558 Assets
Liabilitas 11.486.117 10.305.452 261.843 22.053.412 Liabilities
31 Maret/March 2018
Barang durable dan lainnya/
Sepeda motor/ Mobil/ Durable goods Jumlah/
Motorcycles Cars and others Total
1
1 1 1
Pendapatan pembiayaan konsumen 632.621 431.302 84.606 1.148.529 Consumer financing income Marjin murabahah 447.269 110.900 - 558.169 Murabahah margin Pendapatan sewa pembiayaan 1.302 31.722 - 33.024 Financing leases income Beban bunga dan keuangan (297.556) (152.646) (12.877) (463.079) Interest expenses and financing charges Bagi hasil sukuk mudharabah (3.707) (1.445) (70) (5.222) Revenue sharing for mudharabah bonds Laba periode berjalan 365.262 138.887 37.284 541.433 Income for the period
Penyisihan kerugian penurunan nilai Provision for impairment losses
Pembiayaan konsumen (68.876) (68.932) (35.214) (173.022) Consumer financing Pembiayaan murabahah (153.241) (28.861) - (182.102) Murabahah financing Sewa pembiayaan (114) (3.748) - (3.862) Financing leases
Aset 13.590.055 10.605.872 933.120 25.129.047 Assets
Liabilitas 10.815.048 10.353.867 59.641 21.228.556 Liabilities
31 Maret/March 2017
*Tidak diaudit *Unaudited 127
Barang durable dan lainnya/
Sepeda motor/ Mobil/ Durable goods Jumlah/
Motorcycles 1 Cars and others Total
1 1 1
Pendapatan pembiayaan konsumen 2.633.032 1.829.540 497.661 4.960.233 Consumer financing income Marjin murabahah 1.904.543 451.569 2 2.356.114 Murabahah margin Pendapatan sewa pembiayaan 4.055 94.978 - 99.033 Financing leases income Beban bunga dan keuangan (865.592) (917.320) (13.149) (1.796.061) Interest expenses and financing charges Bagi hasil sukuk mudharabah (38.547) (1.774) - (40.321) Revenue sharing for mudharabah bonds Laba tahun berjalan 1.666.614 400.765 396.427 2.463.806 Income for the year
Penyisihan kerugian penurunan nilai Provision for impairment losses
Pembiayaan konsumen (509.761) (314.509) (130.872) (955.142) Consumer financing Pembiayaan murabahah (567.544) (124.996) (1) (692.541) Murabahah financing Sewa pembiayaan (269) (13.463) - (13.732) Financing leases
Aset 14.047.483 10.313.836 1.632.634 25.993.953 Assets
Liabilitas 11.128.827 10.799.698 247.265 22.175.790 Liabilities
31 Desember/December 2017
*Tidak diaudit *Unaudited 128
berdasarkan wilayah geografis: geographic area:
Bali dan Nusa Tenggara/
Jabodetabekser/ Jawa Barat/ Jawa Tengah/ Jawa Timur/ Sumatera/ Kalimantan/ Sulawesi/ Bali and Jumlah/
Jabodetabekser West Java Central Java East Java Sumatera Kalimantan Sulawesi Nusa Tenggara Total
1
1 1 1 1 1 1 1 1
Pendapatan pembiayaan
konsumen 368.315 148.333 138.179 143.154 327.980 146.649 180.774 79.085 1.532.469 Consumer financing income Marjin murabahah 98.731 73.557 55.287 47.818 92.612 35.417 77.189 695 481.306 Murabahah margin Pendapatan sewa
pembiayaan 5.766 708 628 332 1.244 351 5.143 312 14.484 Financing leases income
Beban bunga dan Interest expenses and
keuangan (106.861) (44.328) (34.387) (49.236) (81.739) (34.927) (65.915) (15.455) (432.848) financing charges
Bagi hasil sukuk Revenue sharing for
mudharabah (3.462) (1.617) (2.902) (1.506) (2.652) (911) (1.427) (12) (14.489) mudharabah bonds Beban penyusutan (1.037) (729) (675) (714) (1.376) (679) (597) (299) (6.106) Depreciation expenses Laba periode berjalan 173.551 72.246 80.170 41.300 149.491 69.405 101.057 32.791 720.011 Income for the period
Penyisihan kerugian Provision for impairment
penurunan nilai losses
Pembiayaan konsumen (81.031) (32.352) (23.776) (32.309) (59.583) (25.110) (32.451) (13.089) (299.701) Consumer financing Pembiayaan murabahah (18.567) (26.501) (10.291) (16.531) (15.781) (5.718) (14.520) (308) (108.217) Murabahah financing Sewa pembiayaan 916 66 (194) 7 168 (46) (517) (65) 335 Financing leases Aset 6.164.852 2.749.631 2.608.510 2.941.680 5.250.711 1.857.736 3.674.942 1.068.635 26.316.697 Assets Liabilitas 5.545.540 2.290.287 1.900.416 2.484.278 4.166.279 1.754.508 3.223.708 748.044 22.113.060 Liabilities
1,00 31 Maret/March 2018
*Tidak diaudit *Unaudited 129
berdasarkan wilayah geografis (lanjutan): geographic area (continued):
Bali dan Nusa Tenggara/
Jabodetabekser/ Jawa Barat/ Jawa Tengah/ Jawa Timur/ Sumatera/ Kalimantan/ Sulawesi/ Bali and Jumlah/
Jabodetabekser1 West Java Central Java East Java Sumatera Kalimantan Sulawesi Nusa Tenggara Total
1 1 1 1 1 1 1 1
Pendapatan pembiayaan
konsumen 257.015 128.642 99.719 115.850 233.042 109.308 134.151 70.802 1.148.529 Consumer financing income Marjin murabahah 98.929 62.475 77.222 64.152 116.704 51.578 86.239 870 558.169 Murabahah margin Pendapatan sewa
pembiayaan 11.811 2.378 1.629 698 2.546 943 12.488 531 33.024 Financing leases income
Beban bunga dan Interest expenses and
keuangan (127.239) (51.209) (41.032) (56.950) (78.090) (28.745) (64.350) (15.464) (463.079) financing charges
Bagi hasil sukuk Revenue sharing for
mudharabah (550) (324) (1.479) (494) (1.496) (346) (522) (11) (5.222) mudharabah bonds Beban penyusutan (1.327) (856) (841) (916) (2.008) (898) (703) (410) (7.959) Depreciation expenses Laba periode berjalan 90.011 57.508 71.047 43.113 109.521 60.941 81.344 19.193 532.678 Income for the period
Penyisihan kerugian Provision for impairment
penurunan nilai losses
Pembiayaan konsumen (43.135) (17.021) (12.254) (17.748) (35.467) (17.692) (19.165) (10.540) (173.022) Consumer financing Pembiayaan murabahah (38.959) (24.884) (21.280) (24.994) (36.573) (10.018) (24.997) (397) (182.102) Murabahah financing Sewa pembiayaan (193) (169) (8) (281) (545) (132) (2.470) (64) (3.862) Financing leases Aset 5.263.243 2.802.942 2.817.092 3.113.908 5.161.272 1.898.754 3.616.924 1.060.411 25.734.546 Assets Liabilitas 5.829.933 2.335.155 1.952.426 2.587.898 3.657.501 1.318.459 2.910.055 685.473 21.276.900 Liabilities
1,00 31 Maret/March 2017
*Tidak diaudit *Unaudited 130
berdasarkan wilayah geografis (lanjutan): geographic area (continued):
Bali dan Nusa Tenggara/
Jabodetabekser/ Jawa Barat/ Jawa Tengah/ Jawa Timur/ Sumatera/ Kalimantan/ Sulawesi/ Bali and Jumlah/
Jabodetabekser1 West Java Central Java East Java Sumatera Kalimantan Sulawesi Nusa Tenggara Total
1 1 1 1 1 1 1 1
Pendapatan pembiayaan
konsumen 1.116.862 524.073 438.547 492.854 1.030.310 486.916 575.520 295.151 4.960.233 Consumer financing income Marjin murabahah 467.452 302.377 303.009 255.538 479.559 190.705 353.893 3.581 2.356.114 Murabahah margin Pendapatan sewa
pembiayaan 35.163 6.696 4.831 2.113 8.025 2.726 37.676 1.803 99.033 Financing leases income
Beban bunga dan Interest expenses and
keuangan (464.611) (185.512) (148.992) (216.060) (319.196) (137.898) (255.162) (68.630) (1.796.061) financing charges
Bagi hasil sukuk Revenue sharing for
mudharabah (7.717) (3.701) (9.219) (4.508) (8.534) (2.334) (4.264) (44) (40.321) mudharabah bonds Beban penyusutan (4.795) (3.269) (3.077) (3.374) (6.999) (3.328) (2.676) (1.431) (28.949) Depreciation expenses Laba tahun berjalan 485.335 269.520 277.570 163.943 499.956 252.634 324.294 118.908 2.392.160 Income for the year
Penyisihan kerugian Provision for impairment
penurunan nilai losses
Pembiayaan konsumen (235.296) (92.536) (82.767) (107.023) (197.302) (87.782) (107.326) (45.110) (955.142) Consumer financing Pembiayaan murabahah (142.376) (115.444) (78.593) (87.130) (112.524) (41.360) (113.431) (1.683) (692.541) Murabahah financing Sewa pembiayaan (3.947) (798) (44) (438) (2.212) (451) (5.829) (13) (13.732) Financing leases Aset 6.037.964 2.832.273 2.697.147 3.013.157 5.328.750 1.889.873 3.730.911 1.064.943 26.595.018 Assets Liabilitas 5.559.364 2.252.357 1.999.181 2.664.887 4.048.369 1.700.214 3.190.114 819.160 22.233.646 Liabilities
1,00 31 Desember/December 2017
*Tidak diaudit *Unaudited 131
untuk segmen dilaporkan berdasarkan jenis produk: reportable segments based on product categories as follows:
2018 - 2017 December 2017
-
-Laba untuk segmen dilaporkan 743.835 541.434 2.463.806 Income for reportable segments Jumlah yang tidak dialokasikan (300.901) (213.711) (1.054.656) Unallocated amounts Laba tahun berjalan 442.9341 327.7231 1.409.1501 Income for the year
Aset untuk segmen dilaporkan 25.741.558 25.129.047 25.993.953 Assets for reportable segments Jumlah yang tidak dialokasikan 4.046.486 2.702.829 3.498.980 Unallocated amounts Aset 29.788.0441 27.831.8761 29.492.9331 Assets Liabilitas untuk segmen dilaporkan 22.053.412 21.228.556 22.175.790 Liabilities for reportable segments Jumlah yang tidak dialokasikan 1.535.375 1.333.933 1.571.728 Unallocated amounts Liabilitas 23.588.7871 22.562.4891 23.747.5181 Liabilities
31 Maret/March
31 Desember/
Berikut adalah rekonsiliasi laba neto, aset dan liabilitas untuk segmen dilaporkan berdasarkan wilayah geografis:
The reconciliation of net income, assets and liabilities for reportable segments based on geographic area as follows:
2018 - 2017 December 2017
-
-Laba untuk segmen dilaporkan 720.011 532.678 2.392.160 Income for reportable segments Jumlah yang tidak dialokasikan (277.077) (204.955) (983.010) Unallocated amounts Laba periode berjalan 442.9341 327.7231 1.409.1501 Income for the period
Aset untuk segmen dilaporkan 26.316.697 25.734.546 26.595.018 Assets for reportable segments Jumlah yang tidak dialokasikan 3.471.347 2.097.330 2.897.915 Unallocated amounts Aset 29.788.0441 27.831.8761 29.492.9331 Assets
Liabilitas untuk segmen dilaporkan 22.113.060 21.276.900 22.233.646 Liabilities for reportable segments Jumlah yang tidak dialokasikan 1.475.727 1.285.589 1.513.872 Unallocated amounts
Liabilitas 23.588.7871 22.562.4891 23.747.5181 Liabilities
31 Maret/March
31 Desember/
46. SALING HAPUS 46. OFFSETTING
Pada tanggal 31 Maret 2018 dan 31 Desember 2017, tidak terdapat aset dan liabilitas keuangan yang saling hapus pada laporan posisi keuangan.
As at 31 March 2018 and 31 December 2017, there is no financial assets and liabilities that are subject to offsetting in the statements of financial position.
Perseroan memiliki pinjaman dan surat berharga yang diterbitkan yang dijamin dengan fidusia atas piutang pembiayaan konsumen dan murabahah (lihat Catatan 5 dan 6), yang menjadi subyek untuk memenuhi netting arrangements dan perjanjian serupa, yang tidak saling hapus pada laporan posisi keuangan.
The Company has borrowing and securities issued collaterised by fiduciary of consumer and murabahah financing receivable (refer to Note 5 and 6), which are subject to enforceable netting arrangements and similar agreements, that are not set off in the statements of financial position.
*Tidak diaudit *Unaudited 132
yang tunduk pada perjanjian induk untuk menyelesaikan secara neto, dimana perjanjian antara Perseroan dan pihak counterparty memperbolehkan penyelesaian neto atas aset dan liabilitas keuangan tersebut ketika kedua pihak memilih untuk menyelesaikan dengan dasar neto.
Ketika kedua pihak tidak memilih untuk menyelesaikan secara neto, aset dan liabilitas keuangan diselesaikan dengan dasar bruto, akan tetapi masing-masing pihak dalam perjanjian induk mempunyai opsi untuk menyelesaikan jumlah-jumlah tersebut dengan dasar neto pada peristiwa di mana terjadi gagal bayar salah satu pihak.
subject to enforceable master netting arrangements whereas the agreement between the Company and the counterparty allows for net settlement of the relevant financial assets and liabilities when both elect to settle on a net basis. Otherwise, financial assets and liabilities will be settled on a gross basis. However, each party to the master netting agreement will have the option to settle such amount on a net basis in the event of default of the other party.
47. STANDAR AKUNTANSI YANG TELAH DISAHKAN
NAMUN BELUM BERLAKU EFEKTIF 47. ACCOUNTING STANDARD ISSUED BUT NOT YET
EFFECTIVE