a. Diterapkan pada Tahun 2019 a. Adopted During 2019
Grup telah menerapkan amandemen
Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK) baru berikut, namun tidak
mengakibatkan perubahan substansial
terhadap kebijakan akuntansi Grup dan tidak memiliki dampak signifikan terhadap
The Group has adopted the following
amended Statements of Financial
Accounting Standards (PSAKs), and new
Interpretation Financial Accounting
Standards (ISAKs), which did not result in
substantial changes to the Group’s
PSAK PSAK
1. Amandemen PSAK No. 24, Imbalan
Kerja, tentang Amandemen,
Kurtailmen, atau Penyelesaian
Program
1. Amendment to PSAK No. 24
Employee Benefits, regarding Plan
Amendment, Curtailment, or
Settlement
ISAK ISAK
1. ISAK No. 33, Transaksi Valuta Asing
dan Imbalan Di Muka
1. ISAK No. 33, Foreign Currency
Transaction and Advance
Consideration
2. ISAK No. 34, Ketidakpastian
Perlakuan Pajak Penghasilan
2. ISAK No. 34 Uncertainty Over Income
Tax Treatments
b. Telah Diterbitkan namun Belum Berlaku Efektif
b. Issued but Not Yet Effective
Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan (PSAK) baru dan amandemen PSAK yang berlaku efektif pada periode yang dimulai 1 Januari 2020:
The Institute of Indonesia Chartered Accountants has issued the following new
Statement of Financial Accounting
Standards (PSAK) and amendments of PSAKs which will be effective for annual period beginning January 1, 2020:
PSAK PSAK
1. Amandemen PSAK No. 1, Penyajian
Laporan Keuangan tentang Definisi Material
1. Amendment to PSAK No. 1,
Presentation of Financial Statements regarding Definition of Material
2. Amandemen PSAK No. 15, Investasi
pada Entitas Asosiasi dan Ventura
Bersama: Kepentingan Jangka
Panjang pada Entitas Asosiasi dan Ventura Bersama
2. Amendment to PSAK No. 15,
Investments in Associates and Joint Ventures: Long-Term Interests in Associates and Joint Ventures
3. Amandemen PSAK No. 25, Kebijakan
Akuntansi, Perubahan Estimasi
Akuntansi, dan Kesalahan tentang Definisi Material
3. Amendment to PSAK No. 25,
Accounting Policies, Change in
Accounting Estimates, and Errors regarding Definition of Material
4. PSAK No. 71, Instrumen Keuangan 4. PSAK No. 71, Financial Instruments
5. Amandemen PSAK No. 71, Instrumen
Keuangan: Fitur Percepatan
Pelunasan dengan Kompensasi
Negatif
5. Amendment to PSAK No. 71, Financial
Instruments: Prepayment Features
with Negative Compensation
6. PSAK No. 72, Pendapatan dari
Kontrak dengan Pelanggan
6. PSAK No. 72, Revenues from
Contracts with Customers
Grup masih mengevaluasi dampak penerapan PSAK baru dan amandemen di
atas dan dampak terhadap laporan
keuangan konsolidasian dari penerapan PSAK tersebut belum dapat ditentukan.
The Group is still evaluating the effects of these new and amended PSAKs and has not yet determined the related effects on the consolidated financial statements.
Aset Lancar Current Assets
Kas dan setara kas 409.763.354.975 143.019.260.760 Cash and cash equivalents
Investasi mudharabah 10.000.000.000 112.300.000.000 Mudharabah investment
Investasi jangka pendek 70.231.918.120 82.512.441.563 Short-term investment
Piutang usaha 16.292.193.770 17.215.131.170 Trade accounts receivable
Piutang lain-lain 4.522.828.912 13.661.321.540 Other accounts receivable
Persediaan - setelah dikurangi
cadangan kerugian penurunan nilai Inventories - net of allowance
masing-masing sebesar Rp 70.043.088.777 for decline in value of Rp 70,043,088,777 and
dan Rp 63.507.065.395 pada tanggal Rp 63,507,065,395 as of December 31, 2019
31 Desember 2019 dan 2018 181.935.242.597 224.318.186.558 and 2018, respectively
Pajak dibayar dimuka 18.303.334.180 21.122.336.577 Prepaid taxes
Biaya dibayar dimuka 58.887.268.744 60.318.084.044 Prepaid expenses
Uang muka 59.689.541.195 75.875.193.693 Advances
Jumlah Aset Lancar 829.625.682.493 750.341.955.905 Total Current Assets
Aset Tidak Lancar Noncurrent Assets
Piutang pihak berelasi 236.738.698.745 244.428.898.441 Due from related parties Aset yang dibatasi penggunaannya 310.000.000.000 328.000.000.000 Restricted assets
Aset pajak tangguhan 13.970.125.866 12.152.005.365 Deferred tax assets
Investasi pada entitas anak 152.440.000.000 152.440.000.000 Investment in subsidiaries
Aset tetap - setelah dikurangi Property and equipment - net of
akumulasi penyusutan masing-masing accumulated depreciation of
sebesar Rp 285.773.586.278 dan Rp 285,773,586,278 dan Rp 260,588,638,577
Rp 260.588.638.577 pada tanggal as of December 31, 2019 and 2018,
31 Desember 2019 dan 2018 279.295.522.144 239.996.225.286 respectively
Aset lain-lain 25.413.911.808 24.145.608.434 Other assets
Aset pengampunan pajak 4.333.212.500 4.333.212.500 Tax amnesty asset Jumlah Aset Tidak Lancar 1.022.191.471.063 1.005.495.950.026 Total Noncurrent Assets
JUMLAH ASET 1.851.817.153.556 1.755.837.905.931 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas jangka pendek Current Liabilities
Utang usaha 359.094.450.252 326.583.302.197 Trade accounts payable
Utang lain-lain 21.505.532.043 9.415.870.494 Other accounts payable
Utang pajak 2.335.961.179 2.272.733.227 Taxes payable
Beban akrual 10.996.012.579 7.392.519.940 Accrued expenses
Uang muka pelanggan 3.300.326.725 4.302.052.875 Customers' advances
Pendapatan sewa diterima dimuka 2.249.821.476 1.364.228.075 Unearned rent revenue
Bagian liabilitas sewa pembiayaan yang akan jatuh tempo dalam
waktu satu tahun 2.317.893.476 1.585.799.411 Current portion of lease liabilities
Jumlah Liabilitas Jangka Pendek 401.799.997.730 352.916.506.219 Total Current Liabilities
Liabilitas Jangka Panjang Noncurrent Liabilities
Liabilitas sewa pembiayaan - setelah dikurangi bagian yang akan jatuh
tempo dalam waktu satu tahun 2.502.088.402 2.368.261.696 Long-term lease liabilities - net of current portion Liabilitas imbalan kerja jangka panjang 60.608.499.000 47.217.027.000 Long-term employee benefits liability
Setoran jaminan 2.373.737.804 2.298.974.808 Security deposits
Jumlah Liabilitas Jangka Panjang 65.484.325.206 51.884.263.504 Total Noncurrent Liabilities
Jumlah Liabilitas 467.284.322.936 404.800.769.723 Total Liabilities
EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners
kepada Pemilik Perusahaan of the Parent Company
Modal saham - nilai nominal masing- Capital stock - Rp 100 par value
masing sebesar Rp 100 per saham per share
Modal ditempatkan dan disetor - Issued and paid-up - 1,334,333,000
1.334.333.000 saham 133.433.300.000 133.433.300.000 shares
Tambahan modal disetor 1.223.693.710.389 1.223.693.710.389 Additional paid-in capital
Saham treasuri - 46.885.000 saham (49.820.857.316) (49.820.857.316) Treasury shares - 46,885,000 shares
Saldo laba 77.226.677.547 45.321.780.922 Retained earnings
Rugi yang belum direalisasi atas perubahan Unrealized loss on change in fair value
nilai wajar investasi tersedia untuk dijual - (1.590.797.787) of AFS investments
Jumlah Ekuitas 1.384.532.830.620 1.351.037.136.208 Total Equity
PENDAPATAN 1.978.631.967.708 2.003.208.506.432 REVENUES
BEBAN POKOK PENJUALAN 1.631.941.216.390 1.680.758.856.692 COST OF SALES
LABA KOTOR 346.690.751.318 322.449.649.740 GROSS PROFIT
Beban usaha (336.694.515.888) (310.414.082.488) Operating expenses
Pendapatan bagi hasil mudharabah - 19.956.000.000 Mudharabah profit sharing income
Pendapatan bunga 23.303.686.055 31.631.744.668 Interest income
Keuntungan (kerugian) penjualan aset tetap 43.414.584 (20.396.946) Gain (loss) on sale of property and equipment
Biaya keuangan (424.900.572) (294.113.913) Finance charges
Pajak final (8.565.632.467) (7.963.434.095) Final tax
Pendapatan (beban) lainnya - bersih 7.615.999.094 (47.334.266.173) Other income (expenses) - net
LABA SEBELUM PAJAK 31.968.802.124 8.011.100.793 PROFIT BEFORE TAX
MANFAAT PAJAK 1.347.614.001 2.243.390.000 TAX BENEFIT
LABA TAHUN BERJALAN 33.316.416.125 10.254.490.793 PROFIT FOR THE YEAR
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Items that will be reclassified subsequently
Pos yang akan direklasifikasi ke laba rugi to profit and loss
Kerugian yang belum direalisasi atas perubahan Unrealized loss in change in fair value of
nilai wajar investasi tersedia untuk dijual (6.586.327.472) (1.590.797.787) AFS investments
Dikurangi: Less:
Reklasifikasi ke laba rugi 8.177.125.259 - Reclassified to profit or loss
Items that will not be reclassified subsequently
Pos yang tidak akan direklasifikasi ke laba rugi to profit and loss
Pengukuran kembali liabilitas imbalan pasti (1.882.026.000) (3.644.000) Remeasurement of defined benefit liability
Pajak atas pengukuran kembali liabilitas Tax on remeasurement of defined benefit
imbalan pasti 470.506.500 911.000 liability
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS) - NET
SETELAH PAJAK 179.278.287 (1.593.530.787) OF TAX
Modal Tambahan Saham tersedia untuk dijual/
Saham/ Modal Disetor/ Treasuri/ Saldo Laba/ Unrealized loss on
Issued and Paid Up Additional Treasury Retained change in fair value Jumlah Ekuitas/
Capital Stock Paid-in Capital Shares Earnings of AFS investments Total Equity
Saldo pada tanggal 1 Januari 2018/
133.433.300.000
1.223.693.710.389 (49.820.857.316) 35.070.023.129 - 1.342.376.176.202 Laba Komprehensif/Comprehensive Income
Laba tahun berjalan bersih/Profit for the year - - - 10.254.490.793 - 10.254.490.793 Penghasilan Komprehensif Lain/Other Comprehensive Income
Rugi yang belum direalisasi atas perubahan nilai wajar investasi tersedia untuk dijual/
Unrealized loss on change in fair value of AFS investments - net - - - - (1.590.797.787) (1.590.797.787) Pengukuran kembali liabilitas imbalan kerja jangka panjang - bersih/
Remeasurement of long-term employee benefits liability - net - - - (2.733.000) - (2.733.000) Jumlah Penghasilan (Rugi) Komprehensif/
Total Comprehensive Income (Loss) - - - 10.251.757.793 (1.590.797.787) 8.660.960.006 Saldo pada tanggal 31 Desember 2018/
133.433.300.000
1.223.693.710.389 (49.820.857.316) 45.321.780.922 (1.590.797.787) 1.351.037.136.208 Laba Komprehensif/Comprehensive Income
Laba tahun berjalan bersih/Profit for the year - - - 33.316.416.125 - 33.316.416.125 Penghasilan Komprehensif Lain/Other Comprehensive Income
Rugi yang belum direalisasi atas penurunan nilai aset keuangan tersedia untuk dijual direklasifikasi ke laba rugi - bersih/
Unrealized loss on change in fair value of AFS investments reclassified
to profit or loss - net - - - - 1.590.797.787 1.590.797.787 Pengukuran kembali liabilitas imbalan kerja jangka panjang - bersih/
Remeasurement of long-term employee benefits liability - net - - - (1.411.519.500) - (1.411.519.500) Jumlah Penghasilan (Rugi) Komprehensif/
Total Comprehensive Income (Loss) - - - 31.904.896.625 1.590.797.787 33.495.694.412 Saldo pada tanggal 31 Desember 2019/
133.433.300.000
1.223.693.710.389 (49.820.857.316) 77.226.677.547 - 1.384.532.830.620 Balance as of January 1, 2018
Balance as of December 31, 2018
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan dari pelanggan 2.080.361.181.503 2.016.836.440.263 Cash receipts from customers
Pembayaran kepada pemasok (1.621.139.075.717) (1.679.000.875.909) Cash paid to suppliers Penerimaan pendapatan bunga 23.303.686.055 36.512.171.165 Interest income received Pembayaran kepada karyawan dan lainnya (322.101.775.257) (279.089.498.511) Cash paid to employees and others Kas bersih diperoleh dari operasi 160.424.016.584 95.258.237.008 Net cash generated from operations Penerimaan restitusi pajak 5.583.146.110 10.216.702.637 Receipt of tax restitution Pembayaran pajak final (8.565.632.467) (7.963.434.095) Final tax paid
Kas Bersih Diperoleh dari Aktivitas Operasi 157.441.530.227 97.511.505.550 Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Pencairan investasi mudharabah 102.300.000.000 - Proceeds from matured mudharabah investment Pencairan reksadana 100.586.602.008 - Proceeds from mutual fund
Pengembalian uang muka 48.619.034.938 20.000.000.000 Return of advance
Pencairan surat utang jangka menengah 20.000.000.000 - Proceeds from medium term note
Hasil penjualan aset tetap 45.850.000 275.370.000 Proceeds from sale of property and equipment Penempatan surat utang jangka menengah - (20.000.000.000) Placements in medium term note
Pengeluaran uang muka pembelian tanah - (24.372.023.336) Advances for acquisition of land Penempatan investasi jangka pendek (4.195.369.490) (14.103.239.350) Placements in short-term invetments Penempatan kontrak pengelolaan dana (50.000.000.000) - Placements in fund management contract Penempatan reksadana (50.000.000.000) (50.000.000.000) Placements in mutual fund
Perolehan aset tetap (65.381.658.236) (12.023.664.988) Acquisitions of property and equipment
Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) Investing
Aktivitas Investasi 101.974.459.220 (100.223.557.674) Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan piutang pihak berelasi 10.000.000.000 - Receipt from amount due from related parties Pembayaran utang bank - (21.000.000) Payment of bank loans
Penambahan piutang pihak berelasi - (16.700.000.000) Additional amount due from a related party Pembayaran bunga (424.900.572) (294.113.913) Interest paid
Pembayaran utang sewa pembiayaan (2.246.994.660) (2.307.963.333) Payment of lease liabilities
Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) Financing
Aktivitas Pendanaan 7.328.104.768 (19.323.077.246) Activities
KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE) IN CASH AND
KAS DAN SETARA KAS 266.744.094.215 (22.035.129.370) CASH EQUIVALENTS CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AWAL TAHUN 143.019.260.760 165.054.390.130 AT THE BEGINNING OF THE YEAR
CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR TAHUN 409.763.354.975 143.019.260.760 AT THE END OF THE YEAR