Terdiri dari: This account consists of:
Nama Proyek/ Lokasi/ Luas Tanah/ Jumlah/ Luas Tanah/ Jumlah/
Name of Project Location Land Area Amount Land Area Amount
m2/sqm m2/sqm
Surabaya* Benowo, Surabaya 4,312,954 1,353,724,587,881 4,312,954 1,353,687,777,881 Roxy II Roxy, Jakarta Pusat 175,744 1,228,782,115,438 174,587 1,164,666,307,320
Grand Wisata Bekasi 4,975,780 703,210,285,142 4,999,854 702,373,757,511
Kota Wisata Cibubur, Jawa Barat 795,074 665,159,722,636 793,913 659,635,806,321 Cibubur * Cibubur, Jawa Barat 1,641,920 299,119,765,547 1,640,821 297,779,167,547
Bekasi * Bekasi 844,244 115,840,998,978 844,244 115,840,998,978
Kota Bunga Desa Sukanagalih dan/and
Desa Batulawang 64,715 8,027,054,168 64,715 8,027,054,168
Mangga Dua Center Jagirwonokromo, Surabaya 2,548 6,937,301,066 2,548 6,937,301,066
Jumlah/Total 12,812,979 4,380,801,830,856 12,833,636 4,308,948,170,792
31 Desember/December 31, 2019 30 Juni/June 30 , 2020
Mutasi pada akun tanah yang belum dikembangkan adalah sebagai berikut:
Movements in land for development account follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Saldo awal 4,308,948,170,792 4,426,474,122,024 Beginning balance
Penambahan selama periode berjalan 79,655,226,767 118,553,631,324 Additions during the period
Reklasifikasi - (28,618,244,449) Reclassification
Pengurangan selama periode berjalan (7,801,566,703) (207,461,338,107) Deductions during the period
Saldo akhir 4,380,801,830,856 4,308,948,170,792 Ending balance
Reklasifikasi pada periode 2019 merupakan reklasifikasi dari tanah yang belum dikembangkan ke properti investasi sebesar Rp 28.618.244.449 (Catatan 16). Reklasifikasi tersebut dilakukan sehubungan dengan perubahan tujuan pemakaian.
Reclassification in 2019 represents reclassification from land for development to investment properties amounting to Rp 28,618,244,449 (Note 16). Reclassification was due to change in intended usage of these asset.
Pada tanggal 30 Juni 2020 dan 31 Desember 2019, seluruh tanah yang belum dikembangkan adalah atas nama Grup.
As of June 30, 2020 and December 31, 2019, all of the land for development are under the name of the Group.
Manajemen berkeyakinan bahwa tidak terdapat penurunan nilai atas aset tersebut pada tanggal 30 Juni 2020 dan 31 Desember 2019.
Management believes that there is no impairment in value of the aforementioned assets as of June 30, 2020 and December 31, 2019.
14. Aset Tetap 14. Property and Equipment
1 Januari 2020/ Penambahan/ Pengurangan/ Reklasifikasi/ 30 Juni 2020/
January 1, 2020 Additions Deductions Reclassifications June 30, 2020
Biaya perolehan: At cost:
Kepemilikan langsung Direct acquisitions
Tanah 43,915,028,729 - - - 43,915,028,729 Land
Bangunan 470,855,674,791 - - - 470,855,674,791 Buildings
Sarana pelengkap bangunan 5,006,581,368 - - - 5,006,581,368 Building improvements
Perbaikan aset yang disewa 1,538,943,105 - - - 1,538,943,105 Leasehold improvements
Mesin-mesin 97,764,007,234 - - - 97,764,007,234 Machinery
Inventaris 211,506,453,543 680,505,000 (654,494,405) - 211,532,464,138 Furniture and fixtures
Kendaraan 40,164,447,285 - (1,693,345,091) - 38,471,102,194 Transportation equipment
Jumlah 870,751,136,055 680,505,000 (2,347,839,496) - 869,083,801,559 Subtotal
Aset tetap dalam pembangunan 94,994,167 - - - 94,994,167 Construction in progress
Jumlah 870,846,130,222 680,505,000 (2,347,839,496) - 869,178,795,726 Total
Akumulasi penyusutan dan Accumulated depreciation and
amortisasi: amortization:
Bangunan 276,431,918,327 6,032,881,101 - - 282,464,799,428 Buildings
Sarana pelengkap bangunan 4,972,235,152 13,020,932 - - 4,985,256,084 Building improvements
Perbaikan aset yang disewa 1,538,943,105 - - - 1,538,943,105 Leasehold improvements
Mesin-mesin 59,953,699,430 6,127,206,143 - - 66,080,905,573 Machinery
Inventaris 190,278,329,746 4,297,152,563 (431,546,094) - 194,143,936,215 Furniture and fixtures
Kendaraan 32,935,148,310 1,279,663,729 (1,693,345,091) - 32,521,466,948 Transportation equipment
Jumlah 566,110,274,070 17,749,924,468 (2,124,891,185) - 581,735,307,353 Total
Nilai Tercatat 304,735,856,152 287,443,488,373 Net Carrying Value
Perubahan Selama Tahun 2020 (Enam Bulan)/
Changes during 2020 (Six Months)
1 Januari 2019/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2019/
January 1, 2019 Additions Deductions Reclassifications December 31, 2019
Biaya perolehan: At cost:
Kepemilikan langsung Direct acquisitions
Tanah 43,915,028,729 - - - 43,915,028,729 Land
Bangunan 455,216,319,504 - - 15,639,355,287 470,855,674,791 Buildings
Sarana pelengkap bangunan 5,000,981,368 5,600,000 - - 5,006,581,368 Building improvements
Perbaikan aset yang disewa 1,538,943,105 - - - 1,538,943,105 Leasehold improvements
Mesin-mesin 97,764,007,234 - - - 97,764,007,234 Machinery
Inventaris 205,097,463,423 6,425,565,120 (16,575,000) - 211,506,453,543 Furniture and fixtures
Kendaraan 40,453,744,834 2,006,263,636 (2,295,561,185) - 40,164,447,285 Transportation equipment
Jumlah 848,986,488,197 8,437,428,756 (2,312,136,185) 15,639,355,287 870,751,136,055 Subtotal
Aset tetap dalam pembangunan - 94,994,167 - - 94,994,167 Construction in progress
Jumlah 848,986,488,197 8,532,422,923 (2,312,136,185) 15,639,355,287 870,846,130,222 Total
Akumulasi penyusutan dan Accumulated depreciation and
amortisasi: amortization:
Bangunan 264,343,663,086 12,088,255,241 - - 276,431,918,327 Buildings
Sarana pelengkap bangunan 4,947,476,625 24,758,527 - - 4,972,235,152 Building improvements
Perbaikan aset yang disewa 1,538,943,105 - - - 1,538,943,105 Leasehold improvements
Mesin-mesin 47,699,287,148 12,254,412,282 - - 59,953,699,430 Machinery
Inventaris 181,073,311,754 9,221,592,992 (16,575,000) - 190,278,329,746 Furniture and fixtures
Kendaraan 32,217,510,035 2,821,011,960 (2,103,373,685) - 32,935,148,310 Transportation equipment
Jumlah 531,820,191,753 36,410,031,002 (2,119,948,685) - 566,110,274,070 Total
Nilai Tercatat 317,166,296,444 304,735,856,152 Net Carrying Value
Perubahan Selama Tahun 2019 ( Satu tahun)/
Changes during 2019 (One year)
Pembebanan penyusutan dan amortisasi adalah sebagai berikut:
Depreciation and amortization expense are allocated as follows:
2020 2019
Beban pokok penjualan (Catatan 33) 8,462,437,577 8,462,437,575 Cost of revenues (Note 33)
Beban umum dan administrasi General and administrative expenses
(Catatan 34b) 8,599,303,005 9,088,098,173 (Note 34b)
Lain-lain - Bersih 688,183,886 606,722,022 Others - Net
Jumlah 17,749,924,468 18,157,257,770 Total
30 Juni/June 30,
Pengurangan selama periode 2020 dan tahun 2019 termasuk penjualan kendaraan dengan rincian sebagai berikut:
Deductions in 2020 and 2019 include the sale of transportation equipment with details as follows:
30 Juni/ 31 Desember/
June 30, December 31,
2020 2019
Harga jual 549,970,500 517,772,773 Selling price
Nilai tercatat - 192,187,500 Net carrying value
Keuntungan atas penjualan 549,970,500 325,585,273 Gain on sale
Reklasifikasi pada tahun 2019 merupakan reklasifikasi dari persediaan ke aset tetap sebesar Rp 15.639.355.287 (Catatan 8).
Reklasifikasi dari persediaan karena perubahan tujuan pemakaian.
Reclassification in 2019 represents reclassification from inventories to property
and equipment amounting to
Rp 15,639,355,287 (Note 8). Reclassification from inventories was due to changes in intended usage.
Grup memiliki beberapa bidang tanah terletak di Balikpapan dan Jakarta dengan rincian sebagai berikut:
The Group own several parcels of land located in Jakarta and Balikpapan with details follows:
30 Juni 2020 dan 31 Desember 2019/
June 30, 2020 and December 31, 2019
Hotel Le Grandeur Balikpapan, Balikpapan 31,705,471,994 Hotel Le Grandeur Balikpapan, Balikpapan Hotel Le Grandeur Mangga Dua, Jakarta 11,513,862,855 Hotel Le Grandeur Mangga Dua, Jakarta
Taman Permata Buana, Jakarta 695,693,880 Taman Permata Buana, Jakarta
Jumlah 43,915,028,729 Total
Kepemilikan Grup atas tanah Hotel Le Grandeur Mangga Dua, Hotel Le Grandeur Balikpapan dan Taman Permata Buana adalah berupa hak guna bangunan yang jatuh tempo masing-masing pada tahun 2028, 2022, dan 2026.
The parcels of land, where Le Grandeur Mangga Dua Hotel, Le Grandeur Balikpapan Hotel and Taman Permata Buana are situated, are owned by the Group with Building Use Rights (Hak Guna Bangunan or HGB) which will expire in 2028, 2022, and 2026, respectively.
Aset tetap, kecuali tanah, diasuransikan terhadap risiko kebakaran, kerusakan, pencurian dan risiko lainnya. Pada tanggal 30 Juni 2020 dan 31 Desember 2019 diasuransikan kepada PT Asuransi Sinar Mas, pihak berelasi (Catatan 41), dengan jumlah pertanggungan masing-masing sebesar Rp 191.426.462.449 dan US$ 123.814.246 dan Rp 1.205.297.651.517 dan US$ 73.488.842.
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan.
Property and equipment, except land, are insured against risks of fire, damages, theft and other possible risks. As of June 30, 2020 and December 31, 2019, these assets are insured with PT Asuransi Sinar Mas, a related party (Note 41), for Rp 191,426,462,449 and US$ 123,814,246
and Rp 1,205,297,651,517 and
US$ 73,488,842, respectively. Management believes that the insurance coverages are adequate to cover possible losses on the assets insured.
Pada tanggal 30 Juni 2020 dan 31 Desember 2019, estimasi nilai wajar berupa tanah dan bangunan hotel serta bangunan dan mesin proyek Go Wet adalah sebesar Rp 1.022.473.000.000 berdasarkan hasil laporan oleh PT Heburinas Nusantara KJPP Rengganis, Hamid dan Partners, penilai independen, pada tanggal 22 Desember 2017, kecuali untuk bangunan Hotel Rooms Inc yang ditentukan berdasarkan estimasi manajemen dengan pendekatan biaya pengganti.
As of June 30, 2020 and December 31, 2019, the estimated fair value of land and buildings of Hotel and buildings and machinery of Go Wet project amounting to Rp 1,022,473,000,000 was based on report of PT Heburinas Nusantara KJPP Rengganis, Hamid and Partners, an independent appraiser, dated December 22, 2017, except for building of Hotel Rooms Inc which was based on management estimate derived at using the replacement cost approach.
Manajemen berkeyakinan bahwa tidak terdapat perubahan signifikan atas nilai wajar aset tetap selama periode sejak tanggal laporan penilai independen sampai dengan tanggal laporan posisi keuangan konsolidasian dan tidak terdapat penurunan nilai atas aset tersebut pada tanggal 30 Juni 2020 dan 31 Desember 2019.
Management believes that there is no significant change in the fair value of property and equipment from the last valuation report date up to consolidated statements of financial position date and that there is no impairment in value of the aforementioned assets as of June 30, 2020 and December 31, 2019.