Piutang usaha termasuk total (lihat di atas untuk analisis umur) yang telah lewat jatuh tempo pada akhir periode pelaporan dimana Perusahaan dan entitas anak tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan. Perusahaan dan entitas anak tidak memiliki hak hukum yang saling hapus dengan setiap jumlah yang terhutang oleh Perusahaan dan entitas anak kepada pihak lawan.
Trade receivables include amounts (see above for aged analysis) that are past due at the end of the reporting period for which the Company and its subsidiary have not recognized an allowance for impairment losses because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company and its subsidiary do not hold any legal right of offset against any amounts owed by the Company and its subsidiary to the counterparty.
Mutasi cadangan kerugian penurunan nilai Movement in the allowance for impairment losses
Dalam menentukan pemulihan dari piutang usaha, Perusahaan dan entitas anak mempertimbangkan setiap perubahan dalam kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan sampai dengan akhir periode pelaporan.
In determining the recoverability of a trade receivables, the Company and its subsidiary consider any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period.
Cadangan kerugian penurunan nilai adalah cadangan piutang usaha yang diturunkan nilainya secara individual masing-masing sebesar Rp23.545.817 dan Rp23.277.171 pada tanggal 30 Juni 2022 dan 31 Desember 2021.
The allowance for impairment losses are allowance for individually impaired trade receivables which amounted to Rp23,545,817 and Rp23,277,171 at June 30,2022 and December 31, 2021,respectively.
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang adalah cukup untuk menutupi kerugian yang mungkin timbul dari tidak tertagihnya piutang.
Management believes that the allowance for impairment losses is adequate to cover possible losses on uncollectible accounts.
30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Rp '000 Rp '000
Saldo awal tahun 23.277.171 22.341.365 Balance at b eginning of year Penambahan (Pengurangan) 268.646 935.806 Addition(Deduction)
Saldo akhir tahun 23.545.817 23.277.171 Balance at end of year
Tidak ada cadangan kerugian penurunan nilai atas piutang lain-lain bagian jangka panjang dari pihak ketiga karena manajemen berpendapat seluruh piutang lain-lain tersebut dapat sepenuhnya ditagih.
No allowance for impairment losses was provided on the other receivables long-term portion from third parties above as management believes that such other receivables are fully collectible.
Cadangan kerugian penurunan nilai atas piutang lain-lain merupakan cadangan kerugian Perusahaan atas piutang lain-lain lancar dari pihak ketiga dan piutang pajak milik entitas anak.
8. PERSEDIAAN
Allowance for impairment losses on other receivables represents the Company’s allowance for impairment loss on other receivables - current portion from third parties and tax receivable of subsidiary.
8. INVENTORIES 30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Estimasi tagihan pajak dan cukai 19.371.660 19.344.534 Estimated claim for tax and excise Piutang karyawan 4.141.844 4.620.778 Personnel Receivab les
Piutang bunga 725.586 618.961 Interest Receivab les
Lain-lain 3.719.176 4.146.355 Others
Subtotal 27.958.266 28.730.628 Sub total
Cadangan kerugian penurunan Allowance for impairment losses
nilai atas piutang lain-lain (424.259) (424.259) of other Receivab les
Total 27.534.007 28.306.369 Total
Bagian jangka panjang (Catatan 32) (6.775.128) (7.163.245) Long-term portion (Note 32) Bagian lancar 20.758.879 21.143.124 Current portion
30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Bahan pembungkus dan kemasan 149.679.513 178.652.297 Packaging materials Embalasi dalam peredaran 44.615.521 39.004.930 Containers in circulation Bahan baku dan bahan pembantu 9.244.080 5.802.218 Raw and auxilliary materials
Barang jadi 6.714.761 5.219.676 Finished goods
Barang dalam proses 5.972.898 5.296.726 Goods in-process
Suku cadang 4.840.525 4.511.524 Spareparts
Barang dalam perjalanan 6.827 105.725 Materials in-transit
Total 221.074.125 238.593.096 Total
Cadangan penurunan nilai Allowance for decline in value of
persediaan (22.412.189) (65.226.004) inventories
Total - Neto 198.661.936 173.367.092 Total - Net
8. PERSEDIAAN (lanjutan)
Mutasi cadangan kerugian penurunan nilai persediaan:
8. INVENTORIES (continued)
Changes in the allowance for decline in value of inventories are as follows:
Cadangan penurunan nilai persediaan barang merupakan penyisihan keusangan untuk bahan baku, pembungkus dan kemasan, barang jadi dalam peredaran yang sudah kadaluarsa dan embalasi dalam peredaran. Manajemen berkeyakinan bahwa cadangan penurunan nilai persediaan adalah cukup.
Penambahan cadangan penurunan nilai persediaan dialokasikan sebagai berikut :
Untuk meminimalisasi kerugian atas embalasi dalam peredaran, Perusahaan dan entitas anak mensyaratkan pelanggan untuk menyediakan jaminan dalam bentuk bank garansi atau properti.
Pada tanggal 30 Juni 2022 dan 31 Desember 2021, persediaan (selain barang dalam perjalanan) telah diasuransikan kepada PT Asuransi FPG Indonesia dan PT Lippo General Insurance Tbk terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan masing-masing sebesar US$4.694.260,15 (nilai penuh) (setara dengan Rp66.982.423) dan US$4.483.875,21 (nilai penuh) (setara dengan Rp63.245.105). Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang
Allowance for decline in value of inventories was provided for packaging materials expired finished goods in market and containers in circulation. Management believes that the allowance for decline in value of inventories is adequate.
Addition of the allowance for decline in value of inventories was allocated to the following :
To minimize the loss on containers in circulation, the Company and its subsidiary require the customers to provide guarantees in the form of bank guarantee or real properties.
As of J u n e 3 0 , 2 0 2 2 a n d December 31, 2021, inventories (excluding materials in transit) were insured with PT Asuransi FPG Indonesia and PT Lippo General Insurance Tbk against fire and other possible risks of losses for US$4,694,260.15, (full amount) (equivalent to Rp66,982,423) and US$4,483,875.21, (full amount) (equivalent to Rp63,245,105), respectively. Management believes that the insurance coverage is adequate to cover possible losses on assets insured.
30 Juni/ 31 Desember/
June 30, December 31,
2022 2021
Rp '000 Rp '000
Saldo awal tahun 65.226.004 48.345.825 Balance at b eginning of year
Penambahan 4.777.593 21.601.660 Addition
Penghapusan (47.591.408) (4.721.481) Write Off
Saldo akhir tahun 22.412.189 65.226.004 Balance at end of year
2022 2021
Beban umum dan administrasi General and administrative expenses
(Catatan 20) 4.777.593 964.228 (Note 20)
Jumlah 4.777.593 964.228 Total
1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2021 Additions Deductions Reclassifications 2021
Biaya perolehan: At cost:
Tanah 6.249.640 - - - 6.249.640 Land Prasarana 19.362.002 - - - 19.362.002 Infrastructure
Gedung pabrik dan kantor 47.961.874 - - - 47.961.874 Factory and office b uilding Mesin dan peralatan 277.393.381 - - 19.663.994 297.057.375 Machinery and equipment Perlengkapan kantor dan
laboratorium 19.633.129 - - 444.509 20.077.638 Office and lab oratory equipment Kendaraan 14.490.413 - (945.200) 1.158.950 14.704.163 Motor vehicles
Krat plastik dan palet kayu 68.405.322 - - - 68.405.322 Plastic crates and wooden pallets Aset tetap lain-lain 38.070.318 - - - 38.070.318 Other fixed assets
Aset dalam penyelesaian 2.105.222 21.851.553 - (21.267.453) 2.689.323 Construction in progress Total 493.671.301 21.851.553 (945.200) - 514.577.655 Total
Akumulasi penyusutan: Accumulated depreciation:
Prasarana 17.916.585 190.735 - - 18.107.320 Infrastructure
Gedung pabrik dan kantor 32.221.816 1.981.143 - - 34.202.959 Factory and office b uilding Mesin dan peralatan 236.652.695 9.437.562 - - 246.090.257 Machinery and equipment Perlengkapan kantor dan
laboratorium 17.008.736 1.041.833 - - 18.050.569 Office and lab oratory equipment Kendaraan 13.494.924 738.712 (945.200) - 13.288.436 Motor vehicles
Krat plastik dan palet kayu 65.851.974 1.802.364 - - 67.654.338 Plastic crates and wooden pallets Aset tetap lain-lain 31.407.292 1.625.478 - - 33.032.770 Other fixed assets
Total 414.554.022 16.817.827 (945.200) - 430.426.649 Total
1 Januari/ 30 Juni/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ June 30, 2022 Additions Deductions Reclassifications 2022
Biaya perolehan: At cost:
Tanah 6.249.640 - - - 6.249.640 Land Prasarana 19.362.002 - - - 19.362.002 Infrastructure
Gedung pabrik dan kantor 47.961.874 - - - 47.961.874 Factory and office b uilding Mesin dan peralatan 297.057.375 - - 571.004 297.628.379 Machinery and equipment Perlengkapan kantor dan
laboratorium 20.077.638 - - 221.000 20.298.638 Office and lab oratory equipment Kendaraan 14.704.163 - (140.298) - 14.563.865 Motor vehicles
Krat plastik dan palet kayu 68.405.322 - - - 68.405.322 Plastic crates and wooden pallets Aset tetap lain-lain 38.070.318 - - - 38.070.319 Other fixed assets
Aset dalam penyelesaian 2.689.322 627.576 - (792.004) 2.524.894 Construction in progress Total 514.577.654 627.576 (140.298) - 515.064.933 Total
Akumulasi penyusutan: Accumulated depreciation:
Prasarana 18.107.317 91.368 - - 18.198.685 Infrastructure
Gedung pabrik dan kantor 34.202.959 983.974 - - 35.186.933 Factory and office b uilding Mesin dan peralatan 246.090.257 5.003.153 - - 251.093.410 Machinery and equipment Perlengkapan kantor dan
laboratorium 18.050.569 506.232 - - 18.556.801 Office and lab oratory equipment Kendaraan 13.288.438 357.856 (140.298) - 13.505.996 Motor vehicles
Krat plastik dan palet kayu 67.654.338 750.985 - - 68.405.323 Plastic crates and wooden pallets Aset tetap lain-lain 33.032.770 745.945 - - 33.778.715 Other fixed assets
Total 430.426.648 8.439.513 (140.298) - 438.725.863 Total
Nilai Tercatat 84.151.006 76.339.070 Net Carrying Value
9. ASET TETAP (lanjutan) 9. PROPERTY, PLANT AND EQUIPMENT