Nilai wajar dari efek diperdagangkan didasarkan pada harga pasar saham yang tercatat di Bursa Efek Indonesia pada tanggal 31 Desember 2016. Pada tanggal 30 Juni 2017, seluruh efek telah dijual.
Represent placement of equity securities held for trading. The fair values of the trading equity securities are based on the quoted market price in the Indonesia Stock Exchange on December 31, 2016. As of June 30, 2017, it has been sold.
7. PIUTANG USAHA 7. TRADE ACCOUNTS RECEIVABLE
30 Juni/ 31 Desember/ June 30, December 31,
2017 2016
Rp Juta/ Rp Juta/ Rp Million Rp Million
a. Berdasarkan pelanggan a. By debtor
Pihak berelasi (Catatan 31) Related parties (Note 31) PT Mediate Indonesia 3.071 3.600 PT Mediate Indonesia
Lain-lain 1.665 1.873 Others
Subjumlah 4.736 5.473 Subtotal
Pihak ketiga 323.209 377.470 Third parties
Cadangan kerugian penurunan nilai (54.970) (54.970) Allowance for impairment losses
Subjumlah 268.239 322.500 Subtotal
Bersih 272.975 327.973 Net
b. Umur piutang yang belum diturunkan b. Aging of receivables that are not
nilainya impaired
Belum jatuh tempo 93.779 89.850 Not yet due
Lewat jatuh tempo Past due
Kurang dari 30 hari 160.383 203.522 Under 30 days
31 - 60 hari 16.361 18.875 31 - 60 days
61 - 90 hari 1.902 646 61 - 90 days
Lebih dari 90 hari 550 15.080 More than 90 days
Jumlah 272.975 327.973 Total
c. Berdasarkan mata uang c. By currencies
Rupiah 327.172 378.067 Rupiah
Dolar Amerika Serikat 773 4.876 U.S. Dollar
Jumlah 327.945 382.943 Total
Cadangan kerugian penurunan nilai (54.970) (54.970) Allowance for impairment losses
Bersih 272.975 327.973 Net
Sebelum menerima pelanggan baru, Grup menelaah apakah calon pelanggan memenuhi persyaratan yang ditetapkan sesuai dengan kebijakan Grup.
Before accepting any new subscribers, the Group will assess whether the potential subscribers meets requirements as stated in the Group’s policy.
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada perubahan yang signifikan dalam kualitas
Trade accounts receivables disclosed above include amounts that are past due at the end of the reporting period for which the Group has not recognized an allowance for impairment losses because there has not been a significant change
Grup mempunyai jaminan uang terhadap beberapa piutang usaha individu yang dicatat sebagai uang muka pelanggan dalam liabilitas jangka pendek.
The Group requires cash guarantee from certain individual trade accounts receivable which are recorded as customers’ deposits in current liabilities.
Mutasi cadangan kerugian penurunan nilai Movement in the allowance for impairment losses 30 Juni/ 31 Desember/
June 30, December 31,
2017 2016
Rp Juta/ Rp Juta/ Rp Million Rp Million
Saldo awal 54.970 29.733 Beginning balance
Impairment losses recognized on Kerugian penurunan nilai piutang - 54.970 receivables
Penghapusan piutang usaha - (29.733) Trade accounts receivable written-off
Saldo akhir 54.970 54.970 Ending balance
30 Juni/ 31 Desember/ June 30, December 31, 2017 2016 Rp Juta/ Rp Juta/ Rp Million Rp Million Antena 154.482 180.832 Antenna Aksesoris 23.910 23.689 Ancillaries
Kartu tayang 1.752 7.571 Viewing card
Dekoder digital 3.898 5.685 Digital decoder
Lain-lain 6.797 10.747 Others
Jumlah 190.839 228.524 Total
Penyisihan penurunan nilai Allowance for decline in value
persediaan (1.291) (1.291) of inventories
Bersih 189.548 227.233 Net
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan sampai dengan akhir periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak saling berhubungan.
In determining the recoverability of trade accounts receivable, the Company considers any change in the credit quality of the trade accounts receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited as the customer base is large and unrelated.
Penurunan nilai diakui pada beberapa piutang usaha individu yang telah lewat jatuh tempo lebih dari 90 hari, kecuali untuk piutang usaha dari penyiaran iklan dilakukan setelah lebih dari 360 hari karena manajemen berpendapat piutang tersebut tidak dapat tertagih lagi.
Impairment loss was recognized on certain individual trade accounts receivables that are past due for more than 90 days, except for trade accounts receivable from TV advertising which is for more than 360 days, as management believes those receivables are no longer collectible. Berdasarkan penelaahan atas status masing-
masing piutang usaha pada akhir periode dan estimasi nilai yang tidak dapat dipulihkan, secara individual dan kolektif, manajemen percaya bahwa cadangan kerugian penurunan nilai atas piutang usaha adalah cukup karena tidak terdapat perubahan signifikan terhadap kualitas kredit.
Based on the review of the status of each trade accounts receivable at the end of each period and the estimated value of the non-recoverable, individually and collectively, management believes that allowance for impairment losses for trade accounts receivable is sufficient because there is no significant change in credit quality.
Pada tanggal 30 Juni 2017 dan 31 Desember 2016, piutang usaha dijadikan jaminan atas pinjaman jangka panjang (Catatan 16).
As of June 30, 2017 and December 31, 2016, trade accounts receivable are pledge as collateral for long-term loans (Note 16).
Manajemen berkeyakinan bahwa penyisihan penurunan nilai persediaan adalah cukup.
Management believes that the allowance for decline in value of inventories is adequate. Persediaan telah diasuransikan terhadap risiko
kebakaran, pencurian dan risiko lainnya bersamaan dengan aset tetap (Catatan 12).
Inventories, along with property and equipment, were insured against fire, theft and other possible risks (Note 12).
Pada tanggal 30 Juni 2017 dan 31 Desember 2016, persediaan dijadikan jaminan atas pinjaman jangka panjang (Catatan 16).
As of June 30, 2017 and December 31, 2016, inventories are pledge as collateral for long-term loans (Note 16). 30 Juni/ 31 Desember/ June 30, December 31, 2017 2016 Rp Juta/ Rp Juta/ Rp Million Rp Million
Pajak penghasilan - Pasal 28A - 13.824 Income tax - Article 28A Pasal 22 1.682 - Article 22
Pasal 23 1.835 - Article 23 Pasal 25 1.336 - Article 25
Pajak pertambahan nilai - bersih 7.132 - Value added tax - net
Jumlah 11.985 13.824 Total
10. PIUTANG DAN UTANG LAIN-LAIN KEPADA
