Gaji, upah dan kesejahteraan
28. SALDO AKUN, TRANSAKSI DAN HUBUNGAN DENGAN
PIHAK BERELASI 28. ACCOUNT RELATIONSHIPS WITH RELATED PARTIES BALANCES, TRANSACTIONS AND
Dalam kegiatan usaha normal, Grup melakukan transaksi dengan pihak yang berelasi yang meliputi transaksi penjualan, pembelian, royalti dan transaksi keuangan lainnya.
The Group, in its regular conduct of business, engages in transactions with related parties consisting of sales, purchases, royalty and other financial transactions.
Rincian sifat hubungan dan jenis transaksi yang material dengan pihak yang berelasi adalah sebagai berikut:
Details of the nature and type of material transactions with related parties are as follows:
Pihak yang berelasi/
Related parties
Sifat dari hubungan/
Nature of relationship
Sifat dari transaksi/
Nature of transactions
PT SAI Indonesia Entitas sepengendali/
Entity under common control Piutang usaha, piutang non-usaha, utang non-usaha, penjualan, dan pembelian /
Trade receivable, non-trade receivable, non-trade payable,
sales and purchases
PT Martha Beauty Gallery Entitas sepengendali/
Entity under common control Piutang usaha, piutang non-usaha, utang non-usaha, penjualan dan pembelian/
Trade receivable, non-trade receivable, non-trade payable,
sales and purchases
PT Kreasiboga Primatama Entitas sepengendali/
Entity under common control
Piutang usaha, utang non-usaha dan pembelian/
Trade receivable, non-trade payable and purchases
PT Creative Style Mandiri Entitas sepengendali/
Entity under common control Piutang usaha, piutang non-usaha, utang non-usaha, penjualan dan pembelian/
Trade receivable, non-trade receivable, other payable,
sales and purchases
PT Cantika Puspa Pesona Entitas sepengendali/ Entity under common control
Piutang usaha, piutang non-usaha, utang non-usaha, pembelian
dan penjualan/
Trade receivable, non-trade receivables, non-trade payables, purchases and sales
PT Sinergi Global Servis Entitas sepengendali/
Entity under common control Piutang usaha, piutang non usaha, utang non-usaha dan pembelian/
Trade receivable, non-trade receivable, non-trade payable
and purchases
Ibu Martha Tilaar/
Mrs. Martha Tilaar Key management personnel of the Group Personil manajemen kunci Grup/ Piutang usaha, utang non-usaha, beban yang masih harus dibayar, penjualan dan
royalti/
Trade receivable, non-trade payable, accrued expense,
sales and royalties
Ibu Ratna Handana/
Mrs. Ratna Handana
Personel manajemen kunci Grup/ Key management personnel of the Group
Piutang usaha, utang non-usaha, beban yang masih harus
dibayar dan royalti/
Trade receivable, non-trade payable, accrued expense and
28. SALDO AKUN, TRANSAKSI DAN HUBUNGAN DENGAN
PIHAK BERELASI (Lanjutan) 28. ACCOUNT RELATIONSHIPS WITH RELATED PARTIES (Continued) BALANCES, TRANSACTIONS AND
31 Maret 2021/ 31 Desember 2020/
31 March 2020 31 December 2020
Aset Lancar Current Assets
Piutang usaha Trade receivables
PT SAI Indonesia 33.383.277.937 46.432.893.726 PT SAI Indonesia
PT Cantika Puspa Pesona 613.624.653 632.642.010 PT Cantika Puspa Pesona
PT Martha Beauty Gallery 109.981.028 62.294.909 PT Martha Beauty Gallery
PT Creative Style Mandiri 16.979.989 20.739.878 PT Creative Style Mandiri
PT Kreasi Bogaprimatama - 2.312.008 PT Kreasi Bogaprimatama
PT Sinergi Global Servis - 1.678.092 PT Sinergi Global Servis
Ibu Martha Tilaar - - Mrs. Martha Tilaar
Ibu Ratna Handana - - Mrs. Ratna Handana
Total (Catatan 5) 34.123.863.607 47.152.560.623 Total (Note 5)
Persentase terhadap total aset
konsolidasian (%) 3,53 4,80 Percentage to total consolidated assets (%)
Piutang non-usaha Non-trade receivables
PT SAI Indonesia 915.021.531 201.776.925 PT SAI Indonesia
PT Cantika Puspa Pesona 28.740.623 28.740.623 PT Cantika Puspa Pesona
PT Sinergi Global Servis 2.751.148 6.579.266 PT Sinergi Global Servis
PT Martha Beauty Gallery - 539.480.648 PT Martha Beauty Gallery
T o t a l 946.513.302 776.577.462 T o t a l
Persentase terhadap total aset
konsolidasian (%) 0,10 0,08 Percentage to total consolidated assets (%)
Liabilitas Jangka Pendek Current Liabilities
Utang non-usaha Non-trade payables
PT Kreasiboga Primatama 8.104.013.130 6.449.476.330 PT Kreasiboga Primatama
PT Sinergi Global Servis 5.957.814.001 4.231.188.659 PT Sinergi Global Servis
Ibu Martha Tilaar 2.251.635.132 2.251.635.132 Mrs. Martha Tilaar
PT Creative Style Mandiri 2.242.452.986 1.882.371.797 PT Creative Style Mandiri
Ibu Ratna Handana 1.501.621.800 1.501.621.800 Mrs. Ratna Handana
PT SAI Indonesia 113.681.150 183.122.700 PT SAI Indonesia
PT Martha Beauty Gallery 37.559.500 4.407.000 PT Martha Beauty Gallery
PT Cantika Puspa Pesona 5.812.500 3.632.500 PT Cantika Puspa Pesona
T o t a l 20.214.590.199 16.507.455.918 T o t a l
Persentase terhadap total
liabilitas konsolidasian (%) 5,04
4,20 Percentage to total consolidated liabilities (%)
Beban masih harus dibayar Accrued expenses
Ibu Martha Tilaar 1.817.133.295 1.619.430.997 Mrs. Martha Tilaar
Ibu Ratna Handana 1.211.121.648 1.079.352.816 Mrs. Ratna Handana
Total (Catatan 13) 3.028.254.943 2.698.783.813 Total (Note 13)
Persentase terhadap total
liabilitas konsolidasian (%) 0,75
0,69
Percentage to total consolidated
28. SALDO AKUN, TRANSAKSI DAN HUBUNGAN DENGAN
PIHAK BERELASI (Lanjutan) 28. ACCOUNT RELATIONSHIPS WITH RELATED PARTIES (Continued) BALANCES, TRANSACTIONS AND
31 Maret 2021/
31 March 2021 31 Maret 2020/ 31 March 2020
Penjualan S a l e s
PT SAI Indonesia 22.206.529.228 62.846.809.961 PT SAI Indonesia
PT Cantika Puspa Pesona 36.826.768 531.066.742 PT Cantika Puspa Pesona
PT Martha Beauty Gallery 43.351.031 - PT Martha Beauty Gallery
PT Sinergi Global Servis 13.529.736 - PT Sinergi Global Servis
PT Kreasiboga Primatama 2.199.272 - PT Kreasiboga Primatama
Total (Catatan 21) 22.302.436.035 63.377.876.703 Total (Note 21)
Persentase terhadap total
penjualan konsolidasian (%) 44,51
72,80
Percentage to total consolidated
sales (%)
Pembelian Purchases
PT Sinergi Global Servis 6.371.835.485 3.595.197.564 PT Sinergi Global Servis
PT Kreasiboga Primatama 1.508.867.401 3.166.558.146 PT Kreasiboga Primatama
PT Creative Style Mandiri 1.474.965.357 2.534.313.188 PT Creative Style Mandiri
PT SAI Indonesia 1.280.510.648 3.460.472.749 PT SAI Indonesia
PT Martha Beauty Gallery 47.927.500 69.168.000 PT Martha Beauty Gallery
PT Cantika Puspa Pesona 9.135.000 49.924.605 PT Cantika Puspa Pesona
Total (Catatan 22) 10.693.241.391 12.875.634.252 Total (Note 22)
Persentase terhadap total beban pokok penjualan
konsolidasian (%) 29,88
25,06 Percentage to total consolidated cost of sales (%)
Beban Royalti Royalty Expenses
Ibu Martha Tilaar 197.654.673 741.639.123 Mrs. Martha Tilaar
Ibu Ratna Handana 131.816.457 494.601.216 Mrs. Ratna Handana
Total (Catatan 23) 329.471.130 1.236.240.339 Total (Note 23)
Persentase terhadap total beban operasional
konsolidasian (%) 0,66
1,42 Percentage to total consolidated operating expenses (%)
Kompensasi Manajemen Kunci Key Management Personnel Compensation
Manajemen kunci adalah orang-orang yang mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin dan mengendalikan kegiatan Perusahaan, termasuk Dewan Komisaris dan Direktur Perusahaan yang tercantum pada Catatan 1.
Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Company, including the Board of Commissioners and Directors of the Company listed in Note 1.
28. SALDO AKUN, TRANSAKSI DAN HUBUNGAN DENGAN
PIHAK BERELASI (Lanjutan) 28. ACCOUNT RELATIONSHIPS WITH RELATED PARTIES (Continued) BALANCES, TRANSACTIONS AND
Kompensasi Manajemen Kunci (Lanjutan) Key Management Personnel Compensation
(Continued)
Gaji dan tunjangan yang dibayarkan kepada Dewan Komisaris dan Direksi Perusahaan dan personil manajemen kunci lainnya pada 31 Maret 2021 dan 31 Maret 2020 adalah sebagai berikut:
Total salaries and other compensation benefits
incurred for the Company’s Boards of Commissioners and Directors and other key management personnel as of 31 March 2021 and 31 March 2020, respectively, are as follows: 31 Maret 2021 Dewan Direksi/ Board of Directors Dewan Komisaris/ Board of Commissioners Personil manajemen kunci lainnya/ Other key management personnel T o t a l 31 March 2021
Gaji dan imbalan kerja karyawan jangka pendek
lainnya 827,041,884 1,438,110,513 1,100,310,601 3,365,462,998 term employee benefits Salary and other short-
T o t a l 827,041,884 1,438,110,513 1,100,310,601 3,365,462,998 T o t a l 31 Maret 2020 Dewan Direksi/ Board of Directors Dewan Komisaris/ Board of Commissioners Personil manajemen kunci lainnya/ Other key management personnel T o t a l 31 March 2020
Gaji dan imbalan kerja karyawan jangka pendek
lainnya 1.153.623.491 1.839.654.037 1.283.727.443 4.277.004.971 term employee benefits Salary and other short-
T o t a l 1.153.623.491 1.839.654.037 1.283.727.443 4.277.004.971 T o t a l