BNI BNI a. Fasilitas kredit investasi: Pembiayaan
28. NATURE OF RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES
Sifat relasi Nature of relationship
• Garuda adalah entitas induk Grup. • Garuda is the Group’s parent entity.
• Seluruh entitas yang dikendalikan oleh Garuda serta entitas dimana Garuda memiliki pengaruh signifikan disajikan sebagai pihak berelasi.
• All entities controlled by Garuda or where Garuda has significant influence are presented as related parties.;
• Pemerintah Republik Indonesia melalui Kementerian Keuangan adalah pemegang saham utama Garuda.
• The Government of the Republic of Indonesia represented by the Ministry of Finance is the majority stockholder of Garuda;
• Seluruh entitas yang dimiliki dan dikendalikan oleh Kementerian Keuangan dan Kementerian Badan Usaha Milik Negara Pemerintah Republik Indonesia serta entitas dimana Kementerian Keuangan dan Kementerian Badan Usaha Milik Negara Pemerintah Republik Indonesia memiliki pengaruh signifikan.
• Komisaris dan direksi merupakan manajemen kunci.
• All entities that are owned and controlled by the Ministry of Finance and Ministry of State-owned Enterprises of the Republic of Indonesia including entities where the Ministry of Finance and Ministry of State-owned Enterprises Republic of Indonesia have significant influence.
• Commissioners and directors are considered key management personnel.
30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
(Rugi)/laba bersih yang dapat
diatribusikan kepada Net (loss)/income attrib utab le to
pemilik entitas induk (10,979,105) (27,446,712) owners of the parent entity
Total rata-rata tertimbang
saham untuk tujuan Weighted average numb er of
perhitungan laba shares for calculation of b asic
per saham dasar 28,233,511,500 28,233,511,500 earnings per share
(Rugi)/laba bersih per lembar Basic/diluted (loss)/
saham dasar/dilusian (0.0003889) (0.0009721) earnings per share
PIHAK-PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak-pihak berelasi (lanjutan)
Balances and transactions with related parties (continued)
30 Juni/ 31 Desember/ 30 Juni/ 31 Desember/
June 30, Decemb er 31, June 30, Decemb er 31,
2022 2021 2022 2021
Kas dan setara kas/
Cash and cash equivalents
BRI 1,501,391 8,539,638
BNI 3,894,444 3,033,843
PT Bank Mandiri (Persero) Tbk ("Mandiri") 280,962 224,755 PT Bank Syariah Mandiri 1,315 17,073 PT Bank Tabungan Negara (Persero) Tbk 126 136 PT Bank Pembangunan Daerah Jawa Barat
dan Banten Tbk (Bank BJB) 59 66 PT Bank BNI Syariah 56,868 116,193
5,735,165
11,931,704 1.50% 3.00%
Kas dibatasi pengunaannya/
Restricted cash
BNI 15,535 16,165
Mandiri 203,460 8,352
218,995
24,517 0.06% 0.01%
Piutang usaha/
Trade receivab les
Garuda 7,414,379 12,410,374
Citilink 23,919,284 30,264,877
Lain - lain/Others 855,693 2,345,827
32,189,356
45,021,078 8.44% 11.33%
Aset kontrak/
Contract assets
Garuda 20,971,553 21,814,235
Citilink 22,365,839 22,193,749
PT Gapura Angkasa - 6,707 43,337,392
44,014,691 11.37% 11.08%
Utang usaha/
Trade payab les
PT Angkasa Pura II (Persero) 7,573,837 7,913,762
Citilink - 2,414,328
PT Aerotrans Services Indonesia 1,153,703 1,016,227
PT Aero Systems Indonesia 311,685 834,262
Garuda 1,364,129 1,155,076
PT Gapura Angkasa 320,363 212,664
Lain - lain/Others 239,146 248,835
10,962,863
13,795,154 1.50% 1.87%
% terhadap Aset (Liabilitas)/
Jumlah/Total % to Assets (Liab ilities)
PIHAK-PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak-pihak berelasi (lanjutan)
Balances and transactions with related parties (continued)
30 Juni/ 31 Desember/ 30 Juni/ 31 Desember/
June 30, Decemb er 31, June 30, Decemb er 31,
2022 2021 2022 2021
Akrual/Accruals
Garuda 3,080,217 2,503,163
PT Aerotrans Services Indonesia 706,986 555,547 PT Aero Systems Indonesia 500,669 501,953 PT Gapura Angkasa 136,366 -Lain - lain/Others 586,360 608,856
5,010,598
4,169,519 0.69% 0.57%
Liabilitas sewa/lease liab ilities
PT Angkasa Pura II (Persero) 20,718,056 22,272,767
Garuda 3,793,162 4,077,821
PT Angkasa Pura I (Persero) 481,182 977,385 24,992,400
27,327,973 3.43% 3.71%
Pinjaman jangka panjang/
Long term loans
BNI 196,940,460 196,940,460
BRI 144,358,832 144,358,832
341,299,292
341,299,292 46.84% 46.39%
Liabilitas kontrak/Contract Liab ilities
Garuda 5,974,251 7,317,488
Citilink 7,125,227 6,181,354
13,099,478
13,498,842 1.80% 1.83%
% terhadap Aset (Liabilitas)/
Jumlah/Total % to Assets (Liab ilities)
30 Juni/ 30 Juni/ 30 Juni/ 30 Juni/
June 30, June 30, June 30, June 30,
2022 2021 2022 2021
Beban keuangan/Finance cost
BNI 3,305,896 5,263,613
BRI 2,187,272 4,055,733
Lain - lain/Others 11,952 713 5,505,120
9,320,059 61.79% 71.82%
% terhadap Beban keuangan/
Jumlah/Total % to Finance cost)
PIHAK-PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES (continued)
Saldo dan transaksi dengan pihak-pihak berelasi (lanjutan)
Balances and transactions with related parties (continued)
Pendapatan dari pihak berelasi dan manfaat pada Komisaris dan Direktur Grup
Revenues from related parties and benefits to the Commissioners and Directors of the Group a. Pendapatan dari pihak berelasi masing-masing
60% dan 63% dari jumlah pendapatan pada tahun yang berakhir pada tanggal 30 Juni 2022 dan 2021.
a. Revenues from related parties constituted 60%
and 63% of the total revenues for the years ended 30 June 2022 and 2021, respectively.
Rincian pendapatan dari pihak berelasi adalah sebagai berikut:
The details of revenues from related parties are as follows:
30 Juni/ 30 Juni/ 30 Juni/ 30 Juni/
June 30, June 30, June 30, June 30,
2022 2021 2022 2021
Beban usaha/Operating expense
PT Asuransi Jiwa Inhealth Indonesia 2,349,011 2,471,078 PT Aerotrans Services Indonesia 1,055,220
-Garuda 257,051
-PT PLN (Persero) 805,688 897,738
PT Aero Systems Indonesia 279,471
-BPJS Kesehatan 825,057 2,100,569
PT Angkasa Pura II (Persero) 518,214 2,069,987
PT Angkasa Pura I (Persero) 449,313 -PT Telekomunikasi Indonesia
(Persero) Tbk 122,440 383,004
Gapura 137,789
-Lain - lain/Others 130,433 481,477
6,929,687
8,403,853 6.80% 6.27%
% terhadap Beban usaha/
Jumlah/Total % to Operating expense
30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
Garuda 28,865,713 44,163,810 Garuda
Citilink 24,379,425 28,060,151 Citilink
PT Gapura Angkasa 2,337,498 115,955.00 PT Gapura Angkasa PT Aerofood Indonesia 152,716 167,076 PT Aerofood Indonesia PT PLN (persero) 1,319,821 - PT PLN (persero)
Jumlah 57,055,173 72,506,992 Total
PIHAK-PIHAK BERELASI (lanjutan) TRANSACTIONS WITH RELATED PARTIES (continued)
Pendapatan dari pihak berelasi dan manfaat pada Komisaris dan Direktur Grup (lanjutan)
Revenues from related parties and benefits to the Commissioners and Directors of the Group (continued)
b. Grup menyediakan manfaat pada Komisaris dan Direktur Grup sebagai berikut:
b. The Group provides benefits to the Commissioners and Directors of the Group as follows:
29. INFORMASI SEGMEN 29. SEGMENT INFORMATION
Grup melaporkan segmen-segmen berdasarkan jasa yang diberikan:
The Group’s reportable segments are based on its operating divisions:
a. Jasa pemeliharaan dan perbaikan pesawat airframe, engine, dan component,
a. Repair and maintenance airframe, engine and component,
b. Jasa pemeliharaan dan perbaikan pesawat line maintenance dan technical ground handling, dan
c. Operasi lainnya dari entitas anak.
b. Line maintenance and technical ground handling, and
c. Other operations from subsidiaries.
30 Juni/ 30 Juni/
June 30, June 30,
2022 2021
Komisaris Commisioners
Imbalan kerja jangka pendek 227,034 214,053 Short term b enefits
Imbalan kerja jangka panjang lainnya 15,029 - Other long-term employee b enefits 242,063
214,053
Direksi Directors
Imbalan kerja jangka pendek 660,888 604,712 Short term b enefits Imbalan kerja jangka panjang lainnya 85,654 20,620 Other long-term employee b enefits
746,542
625,332
Berikut ini adalah informasi segmen berdasarkan segmen operasi:
The following represents segment information based on the operating divisions:
Jumlah
Reparasi dan Operasi sebelum
overhaul/ Perawatan/ lain-lain/ eliminasi/
Repair Line Other Total b efore Eliminasi/ Jumlah/
and overhaul maintenance operations elimination Elimination Total
USD USD USD USD
PENDAPATAN SEGMEN 68,240,768 19,127,876 8,968,967 96,337,611 (535,309) 95,802,302
(RUGI) LABA SEGMEN (4,062,466) (2,322,914) 229,199 (6,156,181) - (6,156,181)
Penghasilan keuangan 61,544
Beban keuangan (8,908,890)
Keuntungan dan kerugian
lain-lain 999,557
Rugi sebelum pajak (14,003,970)
INFORMASI LAINNYA ASET
Aset tetap segmen 139,019,179 3,273,866 247,790 142,540,835 - 142,540,835
Aset tidak dapat dialokasi - - - - - 238,770,296
Total aset 381,311,131
KEWAJIBAN Kewajiban tidak dapat
dialokasi - - - - - 728,622,839
Penyusutan 10,290,823 584,305 39,775 10,914,903 - 10,914,903
30 Juni 2022/June 30, 2022
Jumlah
Reparasi dan Operasi sebelum
overhaul/ Perawatan/ lain-lain/ eliminasi/
Repair Line Other Total b efore Eliminasi/ Jumlah/
and overhaul maintenance operations elimination Elimination Total PENDAPATAN SEGMEN 79,915,766 25,254,472 12,043,625 117,213,863 (2,889,430) 114,324,433
(RUGI) LABA SEGMEN (18,042,319) (2,752,704) 1,081,655 (19,713,368) (13) (19,713,381)
Penghasilan keuangan 40,365
Beban keuangan (12,976,827)
Keuntungan dan kerugian
lain-lain 1,719,897
Rugi sebelum pajak (30,929,946)
INFORMASI LAINNYA ASET
Aset tetap segmen 154,003,194 4,454,931 189,688 158,647,813 - 158,647,813
Aset tidak dapat dialokasi - - - - - 336,879,718
Total aset 495,527,531
KEWAJIBAN Kewajiban tidak dapat
dialokasi - - - - - 735,720,278
Penyusutan 11,321,926 700,280 20,225 12,042,431 - 12,042,431
30 Juni 2021/June 30, 2021
a. Grup memiliki bank garansi yang digunakan sebagai jaminan pelaksanaan pekerjaan. Bank garansi dijamin dengan setara kas sebesar AS$218.995 yang ditempatkan dalam rekening tersendiri.
a. The Group has bank guarantees which were used as work performance guarantees. The bank guarantees are secured with a cash equivalent of US$218,995 which was placed in a separate account.
b. Pada tanggal 30 Juni 2022, Grup memiliki komitmen untuk pengadaan aset tetap sebesar AS$7.126 (31 Desember 2021: AS$1.493.272).
b. As at 30 June 2022, the Group has commitments for acquisition of fixed assets amounting to US$
7,126 (31 December 2021: US$1,493,272).
31. MANAJEMEN PERMODALAN 31. CAPITAL MANAGEMENT