30 September/ 31 Desember/
September 30, December 31,
2020 2019
Kas tunai 1.775.902 2.862.731 Cash on hand
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 27.995.767 8.380.209 PT Bank Mandiri (Persero) Tbk PT Bank BRI Syariah 7.197.983 929.674 PT Bank BRI Syariah PT Bank Central Asia Tbk 4.414.187 2.725.624 PT Bank Central Asia Tbk PT Bank Mega Syariah 1.098.491 127.855 PT Bank Mega Syariah PT Bank Kesawan Tbk 1.093.219 881.309 PT Bank Kesawan Tbk PT Bank BNP Paribas Indonesia 809.227 - PT Bank BNP Paribas Indonesia PT Bank Permata Tbk 787.355 774.145 PT Bank Permata Tbk
Lain-lain (masing-masing dibawah Others (each below
Rp500 juta) 1.232.130 1.238.535 Rp500 million)
Sub-total 44.628.359 15.057.351 Sub-total
Dolar AS US Dollar
PT Bank CIMB Niaga Tbk 673.776 675.417 PT Bank CIMB Niaga Tbk
Lain-lain (masing-masing Others (each below
dibawah Rp500 juta) 524.585 321.330 Rp500 million)
Sub-total 1.198.361 996.747 Sub-total
Total kas di bank 45.826.720 16.054.098 Total cash in banks
Setara kas Cash equivalents
Rupiah Rupiah
PT Bank Mega Tbk 328.206 318.872 PT Bank Mega Tbk PT Bank Mega Syariah - 2.500.000 PT Bank Mega Syariah PT Bank Rakyat Indonesia Tbk - 500.000 PT Bank Rakyat Indonesia Tbk Total setara kas 328.206 3.318.872 Total cash equivalent
Total 47.930.828 22.235.701 Total
Seluruh kas di bank dan deposito berjangka ditempatkan pada pihak ketiga. Kas dan setara kas tidak digunakan sebagai jaminan pinjaman bank jangka panjang kecuali rekening yang ditempatkan di PT Bank Negara Indonesia (Persero) Tbk (Catatan 21).
All cash in banks and time deposits were placed with third parties. Cash and cash equivalents were not pledged as collateral for long-term bank loans except bank account were placed in PT Bank Negara Indonesia (Persero) Tbk (Note 21).
Pada tanggal 30 September 2020, setara kas merupakan deposito berjangka pada PT Bank Mega Tbk dengan jangka waktu 1 (satu) bulan dan dapat diperpanjang secara otomatis dengan suku bunga sebesar 3% .
As of September 30, 2020, cash equivalents are time deposits with PT Bank Mega Tbk with a period of 1 (one) months and can be extended automatically with interest rates of 3%.
Pada tanggal 31 Desember 2019, setara kas merupakan deposito berjangka pada PT Bank Mega Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk dengan jangka waktu 1 (satu) bulan dan dapat diperpanjang secara otomatis dengan suku bunga sebesar 5,25% dan 5,75%.
PT Bank Mega Syariah menggunakan sistem bagi hasil 69.320% Nasabah dan 30,680% Bank.
As of December 31, 2019, cash equivalents are time deposits with PT Bank Mega Tbk and PT Bank Rakyat Indonesia (Persero) Tbk with a period of 1 (one) months and can be extended automatically with interest rates of 5.25% and 5.75 %. PT Bank Mega Syariah uses a profit sharing system of 69,320% customers and 30,680% of banks.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Pihak berelasi Related parties
Lain-lain (masing-masing dibawah Others (each below
Rp1,5 miliar) 1.616.200 1.395.909 Rp1.5 billion)
Total pihak berelasi 1.616.200 1.395.909 Total related parties
Pihak ketiga Third parties
PT Wira Pamungkas Pariwara 129.316.617 160.204.723 PT Wira Pamungkas Pariwara PT Bintang Media Mandiri 29.756.346 25.217.365 PT Bintang Media Mandiri PT Dian Mentari Pratama 24.417.187 21.259.230 PT Dian Mentari Pratama PT Havas Arena Indonesia 24.216.702 3.153.213 PT Havas Arena Indonesia PT Omnicom Media Group Indonesia 21.274.973 2.081.702 PT Omnicom Media Group Indonesia PT Star Reachers Indonesia 20.512.982 14.515.664 PT Star Reachers Indonesia
PT Tempo Promosi 18.149.334 13.764.361 PT Tempo Promosi
PT Asia Media Prisma 14.584.329 9.004.323 PT Asia Media Prisma PT Dwi Sapta Pratama 11.391.015 16.270.894 PT Dwi Sapta Pratama PT Ohio Surya Media 10.791.809 19.386.360 PT Ohio Surya Media PT Citra Surya Indonesia 10.427.295 10.068.783 PT Citra Surya Indonesia PT Inter Pariwara Global 10.285.884 10.949.577 PT Inter Pariwara Global
PT Lintas Sanjaya 9.996.470 3.932.280 PT Lintas Sanjaya
PT Cipta Pratama Kreasi 9.866.163 17.962.412 PT Cipta Pratama Kreasi Partai Gerakan Indonesia Raya 9.758.800 9.758.800 Partai Gerakan Indonesia Raya PT Perada Swara Productions 8.315.908 1.122.492 PT Perada Swara Productions PT Abadi Prasada Jaya 7.715.721 12.156.954 PT Abadi Prasada Jaya PT Kaswall Dinamika Indonesia 6.465.741 5.960.461 PT Kaswall Dinamika Indonesia
30 September/ 31 Desember/
September 30, December 31,
2020 2019
PT MD Media 5.596.634 8.087.252 PT MD Media
PT Surya Kreasi Mahardika 5.500.000 - PT Surya Kreasi Mahardika PT Dentsu Indonesia Inter Admark 5.382.566 24.993.680 PT Dentsu Indonesia Inter Admark
PT Cursor Media 5.204.458 14.771.508 PT Cursor Media
PT Armananta Eka Putra 4.951.500 5.092.657 PT Armananta Eka Putra PT Cipta Adimedia Nusantara 4.795.246 4.795.246 PT Cipta Adimedia Nusantara PT Mediate Indonesia 4.656.500 2.607.372 PT Mediate Indonesia PT Matari Advertising 4.185.487 5.458.380 PT Matari Advertising PT Advatama Advertising Indonesia 4.009.060 4.009.060 PT Advatama Advertising Indonesia PT Jaringan Jasa Sukses Bersama 3.868.624 430.192 PT Jaringan Jasa Sukses Bersama National Basket League 3.850.000 3.850.000 National Basket League PT Atom Media Indonesia 3.725.604 3.698.187 PT Atom Media Indonesia PT Larissa Niko Indonesia 3.638.132 4.417.188 PT Larissa Niko Indonesia
PT Adlink 3.453.450 727.400 PT Adlink
PT Artek n Partners 2.887.609 14.351.849 PT Artek n Partners
RA Picture 2.750.000 7.436.800 RA Picture
PT Awalindo Mulyatama 2.723.020 169.560 PT Awalindo Mulyatama PT Merah Putih Berkibar 2.571.305 25.916.497 PT Merah Putih Berkibar PT Anugrah Cipta Karyatama 2.307.387 5.407.045 PT Anugrah Cipta Karyatama
Mediagard 2.090.898 2.090.898 Mediagard
Lain-lain (masing-masing dibawah Others (each below
Rp2 miliar) 124.402.933 152.176.656 Rp2 billion)
Total pihak ketiga 579.793.689 647.257.021 Total third parties
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai piutang (155.493.786) (80.469.766) losses of receivables
Pihak ketiga - neto 424.299.903 566.787.255 Third parties - net
Neto 425.916.103 568.183.164 Net
Persentase piutang usaha - Percentage of trade receivables
-pihak berelasi terhadap related parties to
total aset 5,02% 6,63% total assets
Rincian piutang usaha menurut mata uang adalah sebagai berikut:
The details of trade receivables based on currency were as follows:
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Rupiah 424.452.649 567.121.755 Rupiah
Dolar AS 1.463.454 1.061.409 US Dollar
Total 425.916.103 568.183.164 Total
Rincian daftar umur piutang usaha adalah sebagai berikut:
The details of aging schedule of trade receivables were as follows:
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Belum jatuh tempo 226.762.009 235.057.585 Not yet due
Jatuh tempo Past due
1 hari sampai 30 hari 82.750.501 94.775.936 1 day to 30 days 31 hari sampai 60 hari 29.495.744 58.312.785 31 days to 60 days 61 hari sampai 90 hari 37.282.138 49.919.443 61 days to 90 days
Lebih dari 90 hari 205.119.497 210.587.181 More than 90 days
Total 581.409.889 648.652.930 Total
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai piutang (155.493.786) (80.469.766) losses of receivables
Neto 425.916.103 568.183.164 Net
Mutasi cadangan kerugian penurunan nilai piutang yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut:
Movements in the allowance for impairment losses on trade receivables, which were based on individual assessments, were as follows:
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Saldo awal 80.469.766 76.358.700 Beginning balance
Penyesuaian saldo atas penerapan Opening balance adjustment upon
PSAK No.71 62.654.964 - initial adoption of SFAS No.71
Saldo 1 Januari 2020 143.124.730 76.358.700 Balance as of January 1,2020
Kerugian penurunan nilai Impairment loss
periode berjalan 12.369.056 4.659.618 for the current period
Pembukuan kembali - (548.552) Write off
Saldo Akhir 155.493.786 80.469.766 Ending Balance
Cadangan kerugian penurunan nilai diakui untuk piutang usaha dimana manajemen berkeyakinan tidak lagi dapat dipulihkan berdasarkan pengalaman historis dari kondisi keuangan pelanggan.
Allowance for impairment loss was recognized for trade receivables which management believes are no longer recoverable based on historical experience of the financial condition of the customers.
Berdasarkan penelaahan atas kolektibilitas masing-masing piutang usaha pada akhir periode, manajemen berkeyakinan bahwa cadangan kerugian penurunan nilai atas piutang usaha kepada pihak ketiga adalah cukup karena tidak terdapat perubahan signifikan terhadap kualitas kredit atas piutang usaha.
Based on review of the collectibility of trade receivable at the end of each period, management believes that the allowance for impairment losses for trade receivable from third parties is sufficient because there are no significant changes in credit quality of trade receivable.
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Pihak berelasi Related parties
Lain-lain (masing-masing dibawah Others (each below
Rp2 miliar) 1.631.529 1.631.672 Rp2 billion)
Pihak ketiga Third parties
Lain-lain (masing-masing dibawah Others (each below
Rp2 miliar) 175.662.741 25.431.974 Rp2 billion)
Total pihak ketiga 175.662.741 25.431.974 Total third parties
Dikurangi cadangan kerugian Less allowance for impairment
penurunan nilai piutang (65.972.520) (1.825.287) losses of receivables Pihak ketiga - neto 109.690.221 23.606.687 Third parties - net
Neto 111.321.750 25.238.359 Net
Persentase piutang lain-lain Percentage of other receivables -pihak berelasi terhadap total aset 0,02% 0,02% related parties to total assets
Cadangan kerugian penurunan nilai diakui untuk piutang lain-lain dimana manajemen berkeyakinan tidak lagi dapat dipulihkan berdasarkan pengalaman historis dari kondisi keuangan pelanggan.
Allowance for impairment loss was recognized for other receivables which management believes are no longer recoverable based on historical experience of the financial condition of the customers.
Berdasarkan penelaahan atas kolektabilitas masing-masing piutang lain-lain pada akhir periode, manajemen berpendapat bahwa cadangan kerugian nilai atas piutang lain-lain adalah cukup karena tidak terdapat perubahan signifikan terhadap kualitas kredit atas piutang lain-lain.
Based on review of the collectability of other receivables at the end of period, management believes that the allowances for impairment losses for the other receivables is sufficient because there are no significant changes in credit quality of other receivables.
Mutasi cadangan kerugian penurunan nilai piutang lain-lain yang seluruhnya berdasarkan penilaian secara individual adalah sebagai berikut:
Movements in the allowance for impairment losses on other receivables, which was based on individual assessment were as follows:
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Saldo awal 1.825.287 1.782.329 Beginning balance
Penyesuaian saldo atas penerapan Opening balance adjustment upon
PSAK No.71 1.571.529 - initial adoption of SFAS No.71
Saldo 1 Januari 2020 3.396.816 1.782.329 Balance as of January 1,2020
Kerugian penurunan Impairment loss for
periode berjalan 62.575.704 42.958 during the period Saldo Akhir 65.972.520 1.825.287 Ending Balance
Seluruh piutang lain-lain menggunakan mata uang Rupiah.
All other receivables are denominated in Rupiah.
30 September/ 31 Desember/
September 30, December 31,
2020 2019
Program lisensi 1.201.054.669 759.971.140 Licensed programs
Program dalam penyelesaian 1.897.174 6.537.711 Work in-progress programs
Program in-house In-house and
dan commissioned 2.387.366 1.755.700 commissioned programs
Total 1.205.339.209 768.264.551 Total
Manajemen berpendapat bahwa persediaan materi program tidak perlu diasuransikan terhadap risiko kerugian atas kebakaran atau pencurian karena nilai wajar persediaan materi program tidak dapat diterapkan sebagai dasar untuk menentukan nilai pertanggungan asuransi dan bila terjadi kebakaran atau pencurian atas persediaan materi program yang dibeli, Entitas Anak dapat meminta penggantian dari distributor bersangkutan selama persediaan materi program tersebut belum ditayangkan dan belum habis masa berlakunya.
Management believes that the program material inventories do not need to be insured against risk of loss from fire or theft since the fair value of the program material inventories could not be established for purposes of insurance. If such risk occurs, the Subsidiaries can request replacement from the relevant distributor as long as the program material inventories have not yet been aired and have not yet expired.
Pada tanggal 30 September 2020 dan 31 Desember 2019 tidak terdapat persediaan yang digunakan sebagai jaminan pada pihak ketiga.
As of September 30, 2020 and December 31, 2019, there were no inventories pledged as collateral with third parties.