ESTIMATES AND ASSUMPTIONS Penyusunan laporan keuangan konsolidasian sesuai
6. PIUTANG USAHA (lanjutan) ACCOUNT RECEIVABLES (continued) Berdasarkan penelaahan manajemen atas saldo piutang
usaha pada akhir periode pelaporan, piutang usaha tidak mengalami penurunan nilai.
Based on the management’s review on the status of account receivable at end of reporting period, not certain account receivable is impaired.
Berdasarkan hasil penelaahan keadaan akun piutang masing-masing pelanggan pada akhir tahun, Manajemen Perusahaan berpendapat bahwa cadangan penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on the review of the state of account receivable of each customer at the end of the year, the Company’s Management believes that the allowance for impairment is adequate to cover possible losses on uncollectible accounts.
Cadangan ditentukan berdasarkan penelaahan individual dan secara kolektif terhadap saldo piutang pada tanggal pelaporan.
Allowance are determined based on individual and collective review of the outstanding balance at the reporting date.
7. PERSEDIAAN REAL ESTAT 7. INVENTORIES REAL ESTATE
Persediaan real estat terdiri dari: Inventories real estate are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Properti Property
Tanah 186.410.463 152.975.719 Land
Bangunan dalam konstruksi 23.526.234 11.297.491 Buildings under construction
Bangunan siap jual 44.600.023 51.336.189 Buildings available for sale
Perhotelan Hospitality
Makanan dan minuman 83.030 83.132 Food and beverages
Jumlah 254.619.750 215.692.531 Total
1. Persediaan Tanah 1. Land inventories
Rincian persediaan tanah per 31 Desember 2021
dan 2020 adalah sebagai berikut: Details of land inventories as of December 31, 2021, and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Tanah mentah 56.007.115 66.460.266 Undeveloped land
Tanah matang 123.103.677 79.091.428 Developed land
Tanah kavling rumah 7.299.671 7.424.025 Lots land
Jumlah 186.410.463 152.975.719 Total
a. Persediaan Tanah Mentah a. Undeveloped Land Inventories Mutasi nilai persediaan tanah mentah (M2) per
31 Desember 2021 dan 2020 adalah sebagai berikut:
Movement in the value of undeveloped land inventories (M2) as of December 31, 2021 and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Saldo awal 66.460.266 61.534.787 Beginning balance
Penambahan Additional
Pengembangan tanah 44.758.040 4.925.479 Development land
Reklasifikasi: Reclassification:
Tanah matang (55.211.191) - Developed land
Saldo Akhir 56.007.115 66.460.266 Ending Balance
7. PERSEDIAAN REAL ESTAT (lanjutan) 7. INVENTORIES REAL ESTATE (continued) 1. Persediaan Tanah (lanjutan) 1. Land inventories (continued)
a. Persediaan Tanah Mentah (lanjutan) a. Undeveloped Land Inventories (continued) Rincian luas tanah mentah (M2) per 31
Desember 2021 dan 2020 adalah sebagai berikut:
The detail of the undeveloped land area (M2) as of December 31, 2021 and 2020 is as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Sertifikat tanah telah diterbitkan 86.731 122.085 Land certificates already Issued Sertifikat tanah yang belum
diterbitkan 20.430 24.282 Land certificates not
already issued
Jumlah 107.161 146.367 Total
Sertifikat tanah yang belum diterbitkan per 31 Desember 2021 dan 2020 masing-masing seluas 20.430 M2 dan 24.282 M2 merupakan tanah mentah yang dimiliki Perusahaan namun belum dibaliknamakan menjadi atas nama Perusahaan. Atas sertifikat tanah yang belum diterbitkan tersebut Perusahaan telah memiliki diantaranya berupa peta bidang tanah.
Land certificates not yet issued per December 31, 2021 and 2020 respectively, with an area of 20,430 M2 and 24,282 M2, which is raw land owned by the Company but has not yet been turned into the name of the Company. For the land certificate that has not been issued, the Company has owned, among others, a map of the plot of land.
Tanah mentah per 31 Desember 2021 dan 2020 masing-masing seluas 107.161 M2 dan 146.367 M2 berlokasi di SAFE n LOCK di Jalan Lingkar Timur KM 5,5 Rangkah Kidul, Kecamatan Sidoarjo, Kabupaten Sidoarjo Provinsi Jawa Timur.
Undeveloped land as of December 31, 2021 and 2020 covering an area of 107,161 M2 and 146,367 M2 is located at SAFE n LOCK on Lingkar Timur KM 5.5 street, Rangkah Kidul, Sidoarjo District, Sidoarjo Regency, East Java Province.
b. Persediaan Tanah Matang b. Developed Land Inventories Mutasi nilai persediaan tanah matang (M2) per
31 Desember 2021 dan 2020 adalah sebagai berikut:
Movement in the value of developed land inventories (M2) as of December 31, 2021 and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Saldo awal 79.091.428 74.641.735 Beginning balance
Penambahan: Addition:
Pengembangan tanah 1.850.818 17.066.319 Land development
Reklasifikasi: Reclassification:
Tanah mentah 55.211.191 - Undeveloped land
Pengurangan: Deductions:
Beban pokok penjualan - (775.646) Cost of goods sold
Reklasifikasi: Reclassification:
Proyek dalam pelaksanaan (13.049.760) (11.840.980) Work in process
Saldo akhir 123.103.677 79.091.428 Beginning balance
7. PERSEDIAAN REAL ESTAT (lanjutan) 7. INVENTORIES REAL ESTATE (continued) 1. Persediaan Tanah (lanjutan) 1. Land inventories (continued)
b. Persediaan Tanah Matang (lanjutan) b. Developed Land Inventories (continued) Rincian luas tanah matang (M2) per
31 Desember 2021 dan 2020 adalah sebagai berikut:
The details of developed land area (M2) as of December 31, 2021 and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Sertifikat tanah telah diterbitkan 100.405 70.147 Land certificates already Issued Sertifikat tanah yang belum
diterbitkan 15.285 4.355 Land certificates not
already issued
Jumlah 115.690 74.502 Total
Sertifikat tanah yang belum diterbitkan per 31 Desember 2021 dan 2020 masing-masing seluas 15.285 M2 dan 4.355 M2 merupakan tanah matang yang dimiliki Perusahaan namun belum dibaliknamakan menjadi atas nama Perusahaan. Atas sertifikat tanah yang belum diterbitkan tersebut Perusahaan telah memiliki diantaranya berupa peta bidang tanah.
Land certificates not already issued have not yet rights as of Desember 31, 2021 and 2020 are 15,285 M2 and 4,355 M2 respectively, are undeveloped land owned by the company but have not been transferred on title to the Company. For the land has not been Certified for building rights on the said undeveloped land, the Company has a map of the plot of land.
Tanah matang per 31 Desember 2021 dan 2020 masing-masing seluas 116.051 M2 dan 74.502 M2 berlokasi di SAFE n LOCK di Jalan Lingkar Timur KM 5,5 Rangkah Kidul, Kecamatan Sidoarjo, Kabupaten Sidoarjo Provinsi Jawa Timur.
Developed land as of December 31, 2021 and 2020 are 116,051 M2 and 74,502 M2 respectively, located at SAFE n LOCK on Lingkar Timur KM 5.5 street, Rangkah Kidul, Sidoarjo District, Regency Sidoarjo East Java Province.
c. Persediaan Tanah Kavling c. Plots Land Inventories Mutasi nilai persediaan tanah kavling per
31 Desember 2021 dan 2020 adalah sebagai berikut:
Movement of plots land inventories values as of December 31, 2021 and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020
Saldo awal 7.424.025 7.424.025 Beginning balance
Penambahan: Addition:
Pengampunan pajak - - Tax amensty
Pengurangan: Deductions:
Beban pokok pendapatan (124.354) - Cost of good sold
Jumlah 7.299.671 7.424.025 Total
7. PERSEDIAAN REAL ESTAT (lanjutan) 7. INVENTORIES REAL ESTATE (continued) 1. Persediaan Tanah (lanjutan) 1. Land inventories (continued)
c. Persediaan Tanah Kavling (lanjutan) c. Plots Land Inventories (continued(
Rincian luas tanah kavling (M2) per 31 Desember 2021 dan 2020 adalah sebagai berikut:
The details of land lots (M2) as of December 31, 2021 and 2020 are as follows:
31 Des 2021/
Dec 31, 2021 31 Des 2020/
Dec 31, 2020 Sertifikat tanah telah
diterbitkan 7.015 7.111 Land certificates already
issued Sertifikat tanah telah diterbitkan per
31 Desember 2021 dan 2020 masing-masing seluas 7.015 M2 dan 7.111 M2 merupakan tanah yang dimiliki Perusahaan berupa kavling rumah yang berlokasi Komplek Perumahan Alam Tirta, Jalan Lingkar Timur, Kelurahan Rangkah Kidul, Kecamatan Sidoarjo, Sidoarjo, Jawa Timur.
Land certificates already issued as of December 31, 2021 and 2020 respectively, with an area of 7,111 M2, which is owned by the Company in the form of land plots located in the Natural Tirta Housing Complex, on Lingkar Timur street, Rangkah Kidul, Sidoarjo District, Regency Sidoarjo, East Java Province.
2. Bangunan dalam Konstruksi 2. Building Under Construction