PT BUYUNG POETRA SEMBADA Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN TANGGAL 31 DESEMBER 2021 SERTA UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT DAN LAPORAN AUDITOR INDEPENDEN
CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2021
AND FOR THE YEAR THEN ENDED AND INDEPENDENT AUDITOR’S REPORT
TANGGAL 31 DESEMBER 2021 SERTA UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT DAN LAPORAN AUDITOR INDEPENDEN
DAFTAR ISI Halaman/
Pages
CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2021 AND FOR THE YEAR THEN ENDED AND INDEPENDENT AUDITOR’S REPORT
TABLE OF CONTENTS
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan Konsolidasian 1 - 3 Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain Konsolidasian 4 - 5
Consolidated Statement of Profit or Loss and Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 6 - 7 Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian 8 - 9 Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian 10 - 107 Notes to the Consolidated Financial Statements
The original report included herein is in Indonesian language.
Laporan Auditor Independen Laporan No. XXXXXXX
Pemegang Saham, Dewan Komisaris, dan Direksi PT BUYUNG POETRA SEMBADA Tbk
Independent Auditor’s Report Report No. XXXXXXX
The Shareholders, Board of Commissioners, and Directors
PT BUYUNG POETRA SEMBADA Tbk
Kami telah mengaudit laporan keuangan konsolidasian PT Buyung Poetra Sembada Tbk dan Entitas Anaknya terlampir, yang terdiri atas laporan posisi keuangan konsolidasian tanggal 31 Desember 2021, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya.
We have audited the accompanying consolidated financial statements of PT Buyung Poetra Sembada Tbk and its Subsidiaries, which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.
Tanggung jawab manajemen atas laporan keuangan konsolidasian
Management’s responsibility for the consolidated financial statements
Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan konsolidasian yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan.
Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Indonesian Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
Tanggung jawab auditor Auditor’s responsibility
Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan konsolidasian tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan konsolidasian tersebut bebas dari kesalahan penyajian material.
Our responsibility is to express an opinion on these consolidated financial statements based on our audit.
We conducted our audit in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
Halaman 2
Tanggung jawab auditor (lanjutan)
Page 2
Auditor’s responsibility (continued)
Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan konsolidasian.
Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan konsolidasian, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan konsolidasian entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan konsolidasian secara keseluruhan.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opini Opinion
Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan konsolidasian PT Buyung Poetra Sembada Tbk dan Entitas Anaknya tanggal 31 Desember 2021, serta kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of PT Buyung Poetra Sembada Tbk and its Subsidiaries as of December 31, 2021, and their consolidated financial performance and cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards.
KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN
Juninho Widjaja, CPA
Izin Akuntan Publik/Public Accountant License AP.1029 27 April 2022/April 27, 2022
Tanggal 31 Desember 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
As of December 31, 2021
(Expressed in Rupiah, unless otherwise stated)
Catatan/
2021 Notes 2020
ASET ASSETS
ASET LANCAR CURRENT ASSETS
2d,2q,2r,
Kas dan bank 4.842.160.614 4,15f,30 4.787.116.907 Cash and banks
Piutang usaha - 2r,5,7, Trade receivables -
pihak ketiga - neto 282.171.120.367 12,30 243.220.094.125 third parties - net
Piutang lain-lain - pihak ketiga 786.019.596 2r,30 2.900.060.935 Other receivables - third parties
Persediaan 149.626.654.775 2f,5,7,12,24 146.626.605.836 Inventories
Uang muka 12.497.570.095 2g,8 25.646.726.930 Advances
Beban dibayar di muka 245.477.614 2g,9 172.629.073 Prepaid expenses
Pajak dibayar di muka 156.958.329 2p,15a 132.958.332 Prepaid taxes
Total Aset Lancar 450.325.961.390 423.486.192.138 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
2h,2i,2k,
10,12, Property, plant and equipment -
Aset tetap - neto 442.033.942.721 16,24,26 379.776.240.198 net
2i,2j,2k
11,12,
Properti investasi - neto 80.983.814.256 16,24,26 86.197.536.892 Investment properties - net Aset hak guna - neto 11.106.254.026 2k,2o,17 12.192.612.419 Right-of-use assets - net Aset pajak tangguhan - neto 4.564.278.941 2p,15e 5.271.632.519 Deferred tax assets - net
Aset tidak lancar lainnya 105.064.000 2r,30 - Other non-current assets
Total Aset Tidak Lancar 538.793.353.944 483.438.022.028 Total Non-Current Assets
TOTAL ASET 989.119.315.334 906.924.214.166 TOTAL ASSETS
Catatan/
2021 Notes 2020
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
2e,2i,2r,5,
6b,7,10,11,
Pinjaman bank jangka pendek 262.060.700.062 12,27,30 169.650.433.905 Short-term bank loans Utang usaha - pihak ketiga 1.908.574.346 2r,13,30 1.935.349.192 Trade payables - third parties Utang lain-lain - pihak ketiga - 2r,14,30 206.253.250 Other payables - third parties
Beban akrual 1.112.518.425 2r,14,30 989.362.134 Accrued expenses
Uang muka pelanggan 1.620.370.331 2m,14 1.329.583.332 Advances from customers
Utang pajak 3.110.140.792 2p,15b 3.660.797.003 Taxes payable
Bagian liabilitas jangka panjang
yang jatuh tempo Current maturities of
dalam waktu satu tahun 2r,27,30 long-term liabilities
Pinjaman bank 10.062.930.176 2i,10,11,16 10.062.930.176 Bank loans
Liabilitas sewa 1.082.829.457 2o,17,26 884.557.219 Lease liabilities
Total Liabilitas Jangka Pendek 280.958.063.589 188.719.266.211 Total Current Liabilities
LIABILITAS JANGKA
PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang
- setelah dikurangi bagian
jatuh tempo dalam waktu Long-term liabilities
satu tahun: 2r,27,30 - net of current maturities
Pinjaman bank 13.417.240.228 2i,10,11,16 23.480.170.408 Bank loans
Liabilitas sewa 10.645.575.579 2o,17,26 11.633.806.865 Lease liabilities Liabilitas imbalan kerja 15.433.393.461 2l,18,26 20.530.054.073 Employee benefits liabilities
Liabilitas pajak tangguhan 4.443.031 2p,15e - Deferred tax liabilities
Total Liabilitas Jangka Panjang 39.500.652.299 55.644.031.346 Total Non-current Liabilities
TOTAL LIABILITAS 320.458.715.888 244.363.297.557 TOTAL LIABILITIES
Tanggal 31 Desember 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
As of December 31, 2021
(Expressed in Rupiah, unless otherwise stated)
Catatan/
2021 Notes 2020
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable
diatribusikan kepada to the owners of
pemilik Entitas Induk the Company
Modal saham - nilai nominal Share capital - par value
Rp 25 per saham tanggal Rp 25 per share
31 Desember 2021 dan as of December 31, 2021
Rp 100 per saham tanggal and Rp 100 per share
31 Desember 2020 as of December 31, 2020
Modal dasar - Authorized capital -
26.395.555.520 saham 26,395,555,520 shares
Modal ditempatkan
dan disetor penuh - Issued and fully paid capital -
9.677.752.680 saham 9,677,752,680 shares
tanggal 31 Desember 2021 as of December 31, 2021
dan 2.419.438.170 saham and 2,419,438,170 shares
tanggal 31 Desember 2020 241.943.817.000 19 241.943.817.000 as of December 31, 2020
2n,2q,
Tambahan modal disetor - neto 158.039.249.438 15f,21 158.039.249.438 Additional paid-in capital - net
Difference in value
Selisih atas transaksi dengan from transactions with
pihak non-pengendali (171.064) 2c 71.402 non-controlling interests
Saldo laba Retained earnings
Telah ditentukan
penggunaannya 600.000.000 20 500.000.000 Appropriated
Belum ditentukan
Penggunaannya 268.202.435.517 261.931.338.569 Unappropriated
Total ekuitas yang dapat Total equity attributable
diatribusikan kepada to the owners of
pemilik Entitas Induk 668.785.330.891 662.414.476.409 the Company
Kepentingan non-pengendali (124.731.445 ) 2c 146.440.200 Non-controlling interests
TOTAL EKUITAS 668.660.599.446 662.560.916.609 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 989.119.315.334 906.924.214.166 AND EQUITY
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2021 Notes 2020
PENJUALAN NETO 933.597.187.584 2e,2m,6a,23 1.173.189.488.886 NET SALES BEBAN POKOK PENJUALAN (820.501.051.093 ) 2m,7,10,11,24 (1.029.660.122.589 ) COST OF GOODS SOLD
LABA BRUTO 113.096.136.491 143.529.366.297 GROSS PROFIT
BEBAN USAHA 2m OPERATING EXPENSES
Beban penjualan (29.184.335.807 ) 25 (28.970.674.554 ) Selling expenses
10,11 General and administrative
Beban umum dan administrasi (48.098.226.064 ) 17,18,26 (45.806.404.297 ) expenses
Total Beban Usaha (77.282.561.871 ) (74.777.078.851 ) Total Operating Expenses
LABA USAHA 35.813.574.620 68.752.287.446 OPERATING INCOME
PENGHASILAN (BEBAN)
LAIN-LAIN OTHER INCOME (EXPENSES)
2i,2m,2o,12,
Beban bunga (22.605.423.222 ) 16,17,27 (18.578.305.433 ) Interest expenses
Pemulihan (provisi) atas Recovery (provision) of
penyisihan atas kerugian allowance for expected
kredit ekspektasian credit losses of trade
atas piutang usaha (1.565.728.889 ) 2r,5 142.473.730 receivables
Depreciation of
Penyusutan aset hak guna (1.131.081.071 ) 2o,17 (1.175.679.121 ) right-of-use assets
Administrasi bank (968.363.384 ) (570.284.590 ) Bank administration
Loss from sales property,
Rugi penjualan aset tetap (1.104.224 ) 2h,10 - plant and equipment
Pendapatan jasa lalu dari Past service income from
imbalan kerja 4.021.124.652 2l,18 - employee benefits
Penjualan sekam 3.901.012.330 3.313.125.050 Sale of husks
Pendapatan sewa 1.066.944.476 2o 1.143.535.782 Rent income
Pendapatan bunga 9.878.900 2m 15.534.278 Interest income
Gain on foreign
Laba selisih kurs - neto 74.939 2t 7.004.918 exchange - net
Lain-lain - neto (543.165.994 ) (2.175.010.511 ) Others - net
Total Beban Lain-Lain - Neto (17.815.831.487 ) (17.877.605.897 ) Total Other Expenses - Net
LABA SEBELUM INCOME BEFORE
PAJAK PENGHASILAN 17.997.743.133 50.874.681.549 INCOME TAX
MANFAAT (BEBAN) INCOME TAX
PAJAK PENGHASILAN 2p,15c BENEFIT (EXPENSE)
Kini (5.667.931.280) 15d (13.271.368.220 ) Current
Tangguhan 203.275.851 15e 435.106.076 Deferred
Beban Pajak Penghasilan - Neto (5.464.655.429 ) (12.836.262.144 ) Income Tax Expense - Net
LABA TAHUN BERJALAN 12.533.087.704 38.038.419.405 PROFIT FOR THE YEAR
KOMPREHENSIF LAIN KONSOLIDASIAN Untuk Tahun yang Berakhir Pada
Tanggal 31 Desember 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Year Ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated)
Catatan/
2021 Notes 2020
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
pada periode berikutnya: in subsequent period:
Remeasurement of
Pengukuran kembali employee benefits
liabilitas imbalan kerja 4.159.420.273 2l,18 (693.349.458 ) liabilities
Efek pajak terkait (915.072.460 ) 2p,15e 92.758.265 Related tax effect
Rugi Komprehensif Lain - Other Comprehensive
Dikurang Pajak 3.244.347.813 (600.591.193 ) Loss - Net of Tax
TOTAL COMPREHENSIVE
TOTAL LABA KOMPREHENSIF 15.777.435.517 37.437.828.212 INCOME
Laba (rugi) tahun berjalan yang Profit (loss) for the year
dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 12.804.501.815 38.043.800.534 Owners of the Company Kepentingan nonpengendali (271.414.111 ) 2c (5.381.129 ) Non-controlling interests
TOTAL 12.533.087.704 38.038.419.405 TOTAL
Total laba (rugi) komprehensif
yang dapat diatribusikan Total comprehensive income
kepada: (loss) attributable to:
Pemilik Entitas Induk 16.048.849.628 37.443.209.341 Owners of the Company Kepentingan nonpengendali (271.414.111 ) 2c (5.381.129 ) Non-controlling interests
TOTAL 15.777.435.517 37.437.828.212 TOTAL
EARNINGS PER SHARE
LABA PER SAHAM YANG ATTRIBUTABLE TO
DIATRIBUSIKAN KEPADA OWNERS OF
PEMILIK ENTITAS INDUK 2v,31 THE COMPANY
Dasar 1,40 15,93 Basic
Dilusian 1,40 15,72 Diluted
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to the Owners of the Company
Catatan/
Notes
Modal Saham/
Share Capital
Tambahan Modal Disetor - Neto/
Additional Paid-in Capital
- Net
Selisih atas Transaksi dengan
Pihak Non- pengendali/
Difference in Value from Transactions
with Non- controlling
Interests
Saldo Laba/
Retained Earnings
Telah Ditentukan Penggunaannya/
Appropriated
Belum Ditentukan Penggunaannya/
Unappropriated
Total/
Total
Kepentingan Nonpengendali/
Non-controlling Interests
Total Ekuitas/
Total Equity
Saldo pada
1 Januari 2020 237.840.550.000 147.575.918.588 - 400.000.000 255.749.083.500 641.565.552.088 1.892.731 641.567.444.819
Balance as of January 1, 2020
Pengaruh adopsi
PSAK 71 2r - - - - (2.525.285.872 ) (2.525.285.872 ) - (2.525.285.872 )
Effect of adoption of PSAK 71 Saldo pada
1 Januari 2020 (sebagai
disesuaikan) 237.840.550.000 147.575.918.588 - 400.000.000 253.223.797.628 639.040.266.216 1.892.731 639.042.158.947
Balance as of January 1, 2020
(as adjusted)
Setoran modal dari realisasi eksekuasi
Waran Seri I 21 4.103.267.000 10.463.330.850 - - - 14.566.597.850 - 14.566.597.850
Paid-up capital from exercise of Series I Warrants Setoran modal Entitas
Anak - - - - - - 150.000.000 150.000.000
Paid-up capital of the Subsidiary Selisih transaksi dengan
pihak non-pengendali 2c - - 71.402 - - 71.402 (71.402 ) -
Difference in value from transactions with non-
controlling interests
Cadangan umum 20 - - - 100.000.000 (100.000.000 ) - - - General reserves
Dividen tunai 20,22 - - - - (28.635.668.400 ) (28.635.668.400 ) - (28.635.668.400 ) Cash dividends
Laba (rugi) tahun berjalan - - - - 38.043.800.534 38.043.800.534 (5.381.129 ) 38.038.419.405 Profit (loss) for the year
Rugi komprehensif lain - - - - (600.591.193 ) (600.591.193 ) - (600.591.193 ) Other comprehensive loss
Saldo pada
31 Desember 2020 241.943.817.000 158.039.249.438 71.402 500.000.000 261.931.338.569 662.414.476.409 146.440.200 662.560.916.609
Balance as of December 31, 2020
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For The Year Ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
Equity Attributable to the Owners of the Company
Catatan/
Notes
Modal Saham/
Share Capital
Tambahan Modal Disetor - Neto/
Additional Paid-in Capital
- Net
Selisih atas Transaksi dengan
Pihak Non- pengendali/
Difference in Value from Transactions
with Non- controlling
Interests
Saldo Laba/
Retained Earnings
Telah Ditentukan Penggunaannya/
Appropriated
Belum Ditentukan Penggunaannya/
Unappropriated
Total/
Total
Kepentingan Nonpengendali/
Non-controlling Interests
Total Ekuitas/
Total Equity Saldo pada
1 Januari 2021 241.943.817.000 158.039.249.438 71.402 500.000.000 261.931.338.569 662.414.476.409 146.440.200 662.560.916.609
Balance as of January 1, 2021
Selisih transaksi dengan
pihak non-pengendali 2c - - (242.466 ) - - (242.466 ) 242.466 -
Difference in value from transactions with non-
controlling interests
Cadangan umum 20 - - - 100.000.000 (100.000.000 ) - - - General reserves
Dividen tunai 20,22 - - - - (9.677.752.680 ) (9.677.752.680 ) - (9.677.752.680 ) Cash dividends
Laba (rugi) tahun berjalan - - - - 12.804.501.815 12.804.501.815 (271.414.111 ) 12.533.087.704 Profit (loss) for the year
Laba komprehensif lain - - - - 3.244.347.813 3.244.347.813 - 3.244.347.813 Other comprehensive income
Saldo pada
31 Desember 2021 241.943.817.000 158.039.249.438 (171.064 ) 600.000.000 268.202.435.517 668.785.330.891 (124.731.445 ) 668.660.599.446
Balance as of December 31, 2021
Catatan/
2021 Notes 2020
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 893.370.432.553 1.177.280.477.313 Receipts from customers
Pendapatan bunga 9.878.900 15.534.278 Interest received
Pembayaran kepada pemasok (768.966.706.160 ) (979.242.690.523 ) Payment to suppliers
Pembayaran beban usaha Payment for others operating
lainnya (47.242.780.611 ) (52.852.192.405 ) expenses
Pembayaran kepada karyawan (29.778.526.344 ) (29.243.839.683 ) Payment to employees
Pembayaran bunga (22.061.046.881 ) (17.812.981.340 ) Payment of interest
Pembayaran pajak (11.381.823.016 ) (19.963.019.892 ) Payment for taxes
Arus kas neto yang diperoleh Net cash flows provided by
aktivitas operasi 13.949.428.441 78.181.287.748 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITY
Acquisition of property, plant
Pembelian aset tetap (85.626.494.123 ) 10 (116.487.026.832 ) and equipment
Pembayaran jaminan sewa (105.064.000 ) - Payment for rental guarantee
Sale of property, plant
Penjualan aset tetap 2.271.818 10 - and equipment
Arus kas neto yang digunakan Net cash flows used for
untuk aktivitas investasi (85.729.286.305) (116.487.026.832 ) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman bank Proceeds from short-term
jangka pendek 92.500.000.000 12 107.500.000.000 bank loans
Pembayaran pinjaman bank Payment of short-term
jangka pendek (32.500.000.000 ) 12 (77.500.000.000 ) bank loans
Pembayaran pinjaman bank Payment of long-term
jangka panjang (10.062.930.180 ) 16 (6.612.204.828 ) bank loans
Dividen tunai (9.677.752.680 ) 22 (28.635.668.400 ) Cash dividends
Pembayaran pokok dari Payment of principal portion
liabilitas sewa (834.681.726 ) 17 (1.604.163.549 ) of lease liabilities
Penerimaan dari eksekusi Proceeds from exercise of
Waran Seri I - 19,21 14.566.597.850 Series I Warrants
Penerimaan pinjaman bank Proceeds from long-term
jangka panjang - 4.531.518.650 bank loans
Penambahan modal saham
oleh kepentingan Addition of share capital from
nonpengendali - 150.000.000 non-controlling interests
Arus kas neto yang diperoleh Net cash flows provided by
dari aktivitas pendanaan 39.424.635.414 12.396.079.723 financing activities
31 Desember 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
For The Year Ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated)
Catatan/
2021 Notes 2020
PENURUNAN NETO NET DECREASE
KAS DAN BANK (32.355.222.450 ) (25.909.659.361 ) IN CASH AND BANKS
CASH AND BANKS
KAS DAN BANK AND BANK OVERDRAFTS
DAN CERUKAN AT BEGINNING OF
PADA AWAL TAHUN (22.363.316.998 ) 3.546.342.363 THE YEAR
KAS DAN BANK CASH AND BANKS
DAN CERUKAN AND BANK OVERDRAFTS
PADA AKHIR TAHUN (54.718.539.448 ) (22.363.316.998 ) AT END OF THE YEAR
Kas dan Bank Cash and Banks
dan Cerukan and Bank Overdrafts
terdiri dari: comprise of the following:
Kas dan bank 4.842.160.614 4 4.787.116.907 Cash and banks
Cerukan (59.560.700.062 ) 12 (27.150.433.905 ) Bank overdrafts
Neto (54.718.539.448 ) (22.363.316.998 ) Net
Pengungkapan tambahan untuk saldo kas konsolidasi disajikan pada Catatan 33.
Supplemental disclosures for consolidated cash flows are presented in Note 33.
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian a. Establishment
PT Buyung Poetra Sembada Tbk (“Entitas Induk”) didirikan berdasarkan Akta Notaris No. 46 pada tanggal 16 September 2003 dari Ichsan Tedjabuana, S.H. Akta pendirian tersebut telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia melalui Surat Keputusan No. C-09124.HT.01.01.TH.2004 tanggal 15 April 2004 dan diumumkan dalam Berita Negara
Republik Indonesia No. 2 tanggal 5 Januari 2010, Tambahan No. 136.
PT Buyung Poetra Sembada Tbk (the “Company”) was established based on Notarial Deed No. 46 dated September 16, 2003 of Ichsan Tedjabuana, S.H. The deed of establishment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. C-09124.HT. 01.01.TH.2004 dated April 15, 2004 and was published in the State
Gazette of the Republic of Indonesia No. 2 dated January 5, 2010, Supplement No. 136.
Anggaran dasar Entitas Induk telah mengalami beberapa kali perubahan terakhir dengan Akta No. 61 tanggal 31 Maret 2017 dari Ir. Nanette Cahyanie Handari Adi Warsito, S.H., mengenai persetujuan perubahan seluruh Anggaran Dasar sehubungan dengan perubahan status Entitas Induk dari Perusahaan Tertutup menjadi Perusahaan Terbuka dalam rangka penyesuaian dengan peraturan perundang-undangan di bidang Pasar Modal. Perubahan ini telah mendapat persetujuan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.
AHU-0043447.AH.01.11.Tahun 2017 tanggal 3 April 2017 dan diumumkan dalam Berita Negara Republik Indonesia No. 65 tanggal 15 Agustus 2017, Tambahan No. 33973.
The Company’s Articles of Association have been amended several times. The latest amendment was based on Notarial Deed No. 61 dated March 31, 2017 of Ir. Nanette Cahyanie Handari Adi Warsito, S.H., concerning the approval of changes to the entire Articles of Association in connection with the Company's change of status from Private Company to Public Company in order to comply with the Capital Market Law. This amendment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU-0043447.AH.01.11.Tahun 2017 dated April 3, 2017 and was published in the State Gazette of the Republic of Indonesia No. 65 dated August 15, 2017, Supplement No. 33973.
Sesuai dengan pasal 3 Anggaran Dasar Entitas Induk, ruang lingkup kegiatan Entitas Induk meliputi perdagangan besar, pertanian, kehutanan, perikanan, pengangkutan, pergudangan, aktivitas professional, ilmiah dan teknis dan aktivitas keuangan dan asuransi.
According to Article 3 of the Company’s Articles of Association, the Company’s scope of activities is to engage in wholesale trading, agriculture, forestry, fisheries, transportation, warehousing, professional, scientific and technical activities and financial and insurance activities.
Entitas Induk berdomisili di Jakarta dengan kantor berlokasi di Pasar Induk Beras Cipinang Blok K No. 17, Kelurahan Pisangan Timur, Kecamatan Pulogadung, Jakarta Timur. Kegiatan operasi Entitas Induk adalah bergerak dalam bidang perdagangan beras. Entitas Induk memiliki tiga lokasi gudang terletak di Jakarta, Subang dan Surabaya. Entitas Induk memulai kegiatan komersialnya pada tahun 2003.
The Company is domiciled in Jakarta, and its head office is located at Pasar Induk Beras Cipinang Block K No. 17, Kelurahan Pisangan Timur, Pulogadung District, East Jakarta. The Company’s operating activity is grains trading. The Company has three warehouses located in Jakarta, Subang and Surabaya. The Company started its commercial operations in 2003.
Entitas Induk langsung dari Entitas Induk adalah PT Buyung Investama Gemilang, yang didirikan dan
berdomisili di Indonesia, sedangkan pemegang saham utama Entitas Induk adalah Suhalim Bujung dan Sukarta.
The Company’s immediate parent company is PT Buyung Investama Gemilang, which is incorporated and domiciled in Indonesia, while the ultimate shareholders of the Company are Suhalim Bujung and Sukarta.
b. Penawaran Umum Saham Entitas Induk b. Public Offering of Shares of the Company Entitas Induk telah menerima Surat Pernyataan
Efektif No. S-305/ D.04/2017 tanggal 14 Juni 2017 dari Kepala Eksekutif Pengawas Pasar Modal atas nama Dewan Komisioner Otoritas Jasa Keuangan (“OJK”) untuk melakukan penawaran perdana kepada masyarakat atas 700.000.000 saham dengan nilai nominal Rp 100 per saham, pada harga penawaran Rp 310 per saham.
The Company had received the Notice of Effectivity No. S305/D.04/2017 dated June 14, 2017 from the Executive Head of Capital Market Supervisory Board on behalf of the Board of Commissioners of the Financial Services Authority (“OJK”) to conduct initial public offering of 700,000,000 shares with par value of Rp 100 per share, at an offering price of Rp 310 per share.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran Umum Saham Entitas Induk (lanjutan) b. Public Offering of Shares of the Company (continued)
Bersamaan dengan itu ditawarkan juga Waran Seri I dengan cuma-cuma sebagai insentif kepada pemegang saham baru. Setiap pemegang sepuluh saham baru berhak memperoleh satu Waran Seri I.
Waran Seri I ini memiliki jangka waktu tempo tiga tahun dan dapat ditukarkan dengan satu saham dengan harga pelaksanaan sebesar Rp 355 per saham. Saham-saham tersebut dicatatkan pada Bursa Efek Indonesia pada tanggal 22 Juni 2017.
At the same time, Series I Warrants are offered free of charge as an incentive to new shareholders. Each holder of ten new shares is entitled to one Series I Warrant. The Series I Warrants have a maturity of three years and could be redeemed for one share at an exercise price of Rp 355 per share. The shares are listed on the Indonesia Stock Exchange on June 22, 2017.
Dana yang diperoleh Entitas Induk dari hasil Penawaran Umum Perdana Saham, setelah dikurangi dengan beban-beban emisi, sebesar Rp 208.848.324.779 dipergunakan sebagai modal kerja Entitas Induk.
Proceeds received by the Company from the Initial Public Offering, net of stock issuance costs, amounting to Rp 208,848,324,779 are utilized as working capital.
Pada tanggal 31 Desember 2021 dan 2020, saham Entitas Induk masing-masing setara dengan 9.677.752.680 saham dan 2.419.438.170 saham lembar telah dicatatkan pada Bursa Efek Indonesia
As of December 31, 2021 and 2020, the Company’s outstanding shares are equivalent to 9,677,752,680 shares and 2,419,438,170 shares, respectively, which have been listed on the Indonesia Stock Exchange.
Ringkasan kegiatan Perusahaan (corporate actions) yang mempengaruhi efek yang diterbitkan Perusahaan sejak tanggal penawaran umum perdana sampai dengan tanggal 31 Desember 2021 adalah sebagai berikut:
A summary of the Company’s corporate actions that affected the outstanding shares of the Company from the date of the initial public offering of its shares up to December 31, 2021 is as follows:
Jumlah Saham/
Number of Tanggal/ Nature of
Kegiatan Perusahaan Shares Date Corporate Actions
Penawaran umum perdana 700.000.000 14 Juni 2017/ Initial public offering
June 14, 2017
Eksekusi Waran Seri I 24.834.620 2018 Exercise of Series I Warrant
Eksekusi Waran Seri I 3.570.880 2019 Exercise of Series I Warrant Eksekusi Waran Seri I 41.032.670 2020 Exercise of Series I Warrant
Stock split 7.258.314.510 2021 Stock split
Total 8.027.752.680 Total
c. Struktur Grup c. Group Structure
Laporan keuangan konsolidasian pada tanggal 31 Desember 2021 dan yang berakhir pada tanggal tersebut meliputi laporan keuangan Entitas Induk dan Entitas Anak (secara kolektif disebut sebagai
“Grup”) yang dimiliki secara langsung lebih dari 50%
dengan rincian sebagai berikut:
The consolidated financial statements as of December 31, 2021 and for the year then ended include the financial statements of the Company and its Subsidiaries (collectively referred to as “Group”) that are owned directly for more than 50% with the following details:
Entitas Anak/
Subsidiaries
Domisili/
Domicile
Persentase Kepemilikan/
Percentage of Ownership
Mulai Beroperasi Komersial/
Start of Commercial Operations
Total Aset /Total Assets 31 Desember 2021/
December 31, 2021
31 Desember 2020/
December 31, 2020
PT Buyung Putra Energi (BPE) Jakarta 99,99% 2020 89.998.164.799 96.492.941.522
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Struktur Grup (lanjutan) c. Group Structure (continued) PT Buyung Putra Energi (BPE) PT Buyung Putra Energi (BPE) Entitas Induk memiliki secara langsung 99,99%
saham BPE, yang bergerak dalam bidang perdagangan, pembangunan, perindustrian, pengangkutan darat, perbengkelan, percetakan, pertanian dan jasa. BPE berdomisili di Jakarta dan mulai beroperasi secara komersial pada tahun 2020.
The Company owns directly 99.99% of BPE’s shares, which is engaged in trading, development, industry, land transportation, workshop, printing, agriculture and services. BPE is domiciled in Jakarta and has started its commercial operations in 2020.
BPE didirikan berdasarkan Akta Notaris No. 76 pada tanggal 27 November 2017 dari Ichsan Tedjabuana, S.H. Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0055382.AH.01. 01.Tahun 2017 tanggal 6 Desember 2017 dan diumumkan dalam Berita Negara Republik Indonesia No. 21 tanggal 13 Maret 2018, Tambahan No. 4525.
BPE was established based on Notarial Deed No. 76 dated November 27, 2017 of Ichsan Tedjabuana, S.H. The deed of establishment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU-0055382.AH.01.01.Tahun 2017 dated December 6, 2017 and was published in the State Gazette of the Republic of Indonesia No. 21 dated March 13, 2018, Supplement No. 4525.
Entitas Induk melakukan penyertaan saham pendirian atas BPE sebesar 99,99% atau setara 9.999 lembar saham dan sebesar Rp 9.999.000.000.
The Company entered into the establishment of BPE owning 99.99% or equivalent to 9,999 shares and amounting to Rp 9,999,000,000.
Berdasarkan Akta Notaris No. 7 tanggal 10 September 2020 dari Rini Yulianti, S.H Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0151849.AH.01.11.Tahun 2020 tanggal 11 September 2020, BPE dan Entitas Induk sepakat melakukan konversi atas piutang pihak berelasi BPE kepada Entitas Induk menjadi penambahan modal saham sesuai dengan Adendum Perjanjian Pihak Berelasi Nomor 020/BPS-DIR/I/20 pada tanggal 2 Januari 2020 sebesar Rp 49.904.000.000 menjadi 49.904 saham dalam Perseroan dengan nilai nominal Rp 1.000.000.
Based on Notarial Deed No. 7 dated September 10, 2020 of Rini Yulianti, S.H The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia No. AHU-0151849.AH.01.11.Tahun 2020 dated September 11, 2020, BPE and the Company agreed to convert due from related party owned by BPE’s to the Company into additional share capital in accordance with the Addendum to Related Parties Agreement No. 020/BPS-DIR/I/20 dated January 2, 2020 amounting to Rp 49,904,000,000 to 49,904 shares in the Company with a nominal value of Rp 1,000,000.
Pada 31 Desember 2021, investasi Entitas Induk atas BPE sebesar 99,99% atau setara 59.903 lembar saham dan sebesar Rp 59.903.000.000.
As of December 31, 2021, the Company's investment in BPE was 99.99% or equivalent to 59,903 shares and amounting to Rp 59,903,000,000.
PT Astha Beras Perkasa (ABP) PT Astha Beras Perkasa (ABP) Entitas Induk memiliki secara langsung 99,99%
saham ABP, yang bergerak dalam bidang perdagangan, perindustrian dan pertanian. ABP berdomisili di Jakarta dan mulai beroperasi secara komersial pada tahun 2021.
The Company owns directly 99.99% of ABP’s shares, which is engaged in trading, industry and agriculture. ABP is domiciled in Jakarta and has started its commercial operations in 2021.
ABP didirikan pada berdasarkan Akta Notaris No. 77 tanggal 27 November 2017 dari Ichsan Tedjabuana, S.H. Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU- 0055383.AH.01. 01.Tahun 2017 pada tanggal 6 Desember 2017 dan diumumkan dalam Berita Negara Republik Indonesia No. 21 tanggal 13 Maret 2018, Tambahan No. 4410.
ABP was established based on Notarial Deed No. 77 dated November 27, 2017 of Ichsan Tedjabuana, S.H. The deed of establishment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU-0055383.AH.01.01.Tahun 2017 dated December 6, 2017 and was published in the State Gazette of the Republic of Indonesia No. 21 dated March 13, 2018 , Supplement No. 4410.
Entitas Induk melakukan penyertaan saham pendirian atas ABP sebesar 99,99% atau setara 9.999 lembar saham dan sebesar
The Company entered into the establishment of ABP owning 99.99% or equivalent to 9,999 shares and amounting to Rp 9,999,000,000.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) c. Struktur Grup (lanjutan) c. Group Structure (continued)
PT Astha Beras Perkasa (ABP) (lanjutan) PT Astha Beras Perkasa (ABP) (continued) Berdasarkan Akta Notaris No. 28 tanggal
21 Agustus 2021 dari Rini Yulianti, S.H Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0024580.AH.01.02.Tahun 2021 tanggal 23 April 2021, ABP dan Entitas Induk sepakat melakukan konversi atas piutang pihak berelasi ABP kepada Entitas Induk menjadi penambahan modal saham sesuai dengan Adendum Perjanjian Pihak Berelasi No. 023/BPS-DIR/I/20 pada tanggal 2 Januari 2020 sebesar Rp 69.822.000.000 menjadi 69.822 saham dalam Perseroan dengan nilai nominal Rp 1.000.000.
Based on Notarial Deed No. 28 date August 21, 2021 of Rini Yulianti, S.H. The deed was approved by the Ministry of Law and Human Rights of the Republic of Indonesia No. AHU-0024580.
AH.01.02.Tahun 2021 date April 23, 2021, ABP and the Company agreed to convert due from related party owned by ABP to the Company into additional share capital in accordance with the Addendum to the Related Party Agreement No. 023/BPS-DIR/I/20 dated January 2, 2020 amounting to Rp 69,822,000,000 to 69,822 shares in the Company with a nominal value of Rp 1,000,000.
Pada 31 Desember 2021, investasi Entitas Induk atas ABP sebesar 99,99% atau setara 79.821 lembar saham dan sebesar Rp 79.821.000.000.
As of December 31, 2021, the Company's investment in ABP was 99.99% or equivalent to 79,821 shares and amounted to Rp 79,821,000,000.
PT Hoki Distribusi Niaga (HDN) PT Hoki Distribusi Niaga (HDN) Entitas Induk memiliki secara langsung 70,00%
saham HDN, yang bergerak dalam bidang perdagangan, perindustrian dan pertanian. HDN berdomisili di Jakarta dan mulai beroperasi secara komersial pada tahun 2021.
The Company owns directly 70.00% of HDN’s shares, which is engaged in trading, industry and agriculture. HDN is domiciled in Jakarta and has started its commercial operations in 2021.
HDN didirikan berdasarkan Akta Notaris No. 12 pada tanggal 9 November 2020 dari Bliamto Silitonga, S.H. Akta tersebut telah mendapat pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0189194.AH.01.11.Tahun 2020 pada tanggal 12 November 2020 dan sampai dengan laporan keuangan konsolidasian diterbitkan, berita negara Republik Indonesia masih dalam proses.
HDN was established based on by Notarial Deed No. 12 dated November 9, 2020 of Bliamto Silitonga, S.H. The deed of establishment was approved by the Ministry of Law and Human Rights of the Republic of Indonesia through Decision Letter No. AHU-0189194.AH.01.11.Tahun 2020 dated November 12, 2020 and until the issuance of the consolidated financial statements, the State Gazette of the Republic of Indonesia is still in the process.
Entitas Induk melakukan penyertaan saham pendirian atas HDN sebesar 70,00% atau setara 700 lembar saham dan sebesar Rp 350.000.000.
The Company entered into the establishment of HDN owning 70.00% or equivalent to 700 shares and amounting to Rp 350,000,000.
Anggaran dasar HDN mengalami perubahan terakhir dengan Akta No. 19 tanggal 16 September 2021 dari Rini Yulianti, S.H., mengenai persetujuan perubahan Anggaran Dasar sehubungan dengan perubahan pasal 3 anggaran dasar HDN. Perubahan ini telah mendapat persetujuan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. AHU-0050858.AH.01.02.Tahun 2021 tanggal 20 September 2021.
HDN's articles of association were last amended by Deed No. 19 dated September 16, 2021 from Rini Yulianti, S.H., regarding the approval of amendments to the Articles of Association in connection with amendments to Article 3 of the articles of association of HDN. This amendment has been approved by the Minister of Law and Human Rights of the Republic of Indonesia through Decree No. AHU-0050858.AH.01.02.Tahun 2021, September 20, 2021.
Sesuai dengan pasal 3 Anggaran Dasar HDN, ruang lingkup kegiatan HDN meliputi perdagangan besar dan eceran.
In accordance with Article 3 of HDN's Articles of Association, the scope of HDN's activities includes wholesale and retail trade.
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Dewan Komisaris, Direksi, dan Karyawan d. Board of Commissioners, Directors and Employees
Berdasarkan Pernyataan Keputusan Rapat yang diaktakan sesuai dengan Akta Notaris No. 40 tanggal 27 Agustus 2015 dari Ir. Nanette Cahyanie Handari Adi Warsito, S.H., susunan Dewan Komisaris dan Direksi Entitas Induk pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut:
Based on Statement of Meeting Resolutions, which was notarized through Notarial Deed No. 40 dated August 27, 2015 of Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the compositions of the Board of Commissioners and Directors of the Companyas of December 31, 2021 and 2020 are as follows:
Dewan Komisaris/Board of Commissioners
Presiden Komisaris President Commissioner
dan Komisaris Independen Jonathan Jochanan and Independent Commissioner
Komisaris Sukarta Commissioner
Komisaris Elly Tjandra Commissioner
Direksi/Directors
Presiden Direktur Sukarto Bujung President Director
Direktur Sukaking Bujung Director
Direktur Muliati Director
Direktur Independen Budiman Susilo Independent Director
Personil manajemen kunci adalah Dewan Komisaris dan Direksi Entitas Induk.
Key management personnel are the Board of Commissioners and Directors of the Company.
Berdasarkan Surat Ketetapan No. 001/VIII/DIR- BPS/2015 tanggal 3 Agustus 2015, Entitas Induk menetapkan Victor R. Lanes sebagai Sekretaris Entitas Induk.
Based on Decree Letter No. 001/VIII/DIR-BPS/2015 dated August 3, 2015, the Company assigned Victor R. Lanes as the Company’s Corporate Secretary.
Berdasarkan Surat Ketetapan No. 005/VIII/DIR- BPS/2015 tanggal 31 Agustus 2015, Entitas Induk menetapkan Junaidi Hendrik sebagai Kepala Unit Audit Internal.
Based on Decree Letter No. 005/VIII/DIR-BPS/2015 dated August 31, 2015, the Company assigned Junaidi Hendrik as the Head of Internal Audit Unit.
Pada tanggal 31 Agustus 2015, Entitas Induk menetapkan anggota Komite Audit Entitas Induk adalah sebagai berikut:
On August 31, 2015, the Company assigned the members of the Company’s Audit Committee as follows:
Ketua Jonathan Jochanan Chairman
Anggota Kurniadi Member
Anggota Shinta Wulandari, S.Si Member
Pada tanggal 31 Desember 2021 dan 2020, Entitas Induk memiliki 287 dan 255 karyawan tetap (tidak diaudit).
As of December 31, 2021 and 2020, the Company has 287 and 255 permanent employees, respectively (unaudited).
e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of the Consolidated Financial Statements
Manajemen Entitas Induk, yang diwakili oleh Sukarto Bujung, Presiden Direktur, dan Muliati, Direktur, bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolidasian yang telah diselesaikan dan disetujui untuk diterbitkan oleh manajemen Entitas Induk pada tanggal 27 April 2022.
The management of the Company, represented by Sukarto Bujung, President Director, and Muliati, Director, is responsible for the preparation and presentation of these consolidated financial statements, which were completed and authorized by the Company’s management on April 27, 2022.
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Dasar Penyajian Laporan Keuangan Konsolidasian
a. Basis of Preparation of the Consolidated Financial Statements
Laporan keuangan konsolidasian PT Buyung Poetra Sembada Tbk dan Entitas Anaknya disusun berdasarkan Standar Akuntansi Keuangan di Indonesia (SAK), yang mencakup Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK), yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK-IAI) serta peraturan regulator pasar modal untuk entitas yang berada di bawah pengawasannya.
The consolidated financial statements of PT Buyung Poetra Sembada Tbk and its Subsidiaries have been prepared in accordance with Indonesia Financial Accounting Standards (SAK), which comprise the Statements of Financial Accounting Standards (PSAK) and Interpretations of Financial Accounting Standards (ISAK), issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK-IAI) and regulations of capital market regulator for entities under its control.
Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian Grup pada tanggal 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut, kecuali bagi penerapan beberapa SAK yang telah direvisi.
Seperti diungkapkan dalam catatan-catatan terkait atas laporan keuangan, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2021.
The accounting policies adopted in the preparation of the consolidated financial statements are consistent with those made in the preparation of the Group’s consolidated financial statements as of December 31, 2020 and for the year then ended, except for the adoption of several amended SAKs.
As disclosed further in the relevant succeeding notes to the financial statements, several amended and published accounting standards were adopted effective January 1, 2021.
Laporan keuangan konsolidasian kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan dasar akrual dengan menggunakan konsep harga historis, kecuali beberapa akun tertentu yang disusun berdasarkan pengukuran sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.
The consolidated financial statements, except for the consolidated statement of cash flows, have been prepared on the accrual basis using the historical cost basis of accounting, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts.
Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi, dan pendanaan.
The consolidated statement of cash flows is prepared based on the direct method by classifying cash flows on the basis of operating, investing and financing activities.
Untuk tujuan laporan arus kas konsolidasian, kas terdiri dari kas dan bank, setelah dikurangi cerukan.
For purposes of the consolidated statements of the cash flows, cash flows comprise of cash and banks, net of bank overdrafts.
Mata uang pelaporan yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah Rupiah, yang merupakan mata uang fungsional Grup.
The presentation currency used in the preparation of the consolidated financial statements is Rupiah, which is the Group’s functional currency.
Untuk memberikan pemahaman yang lebih baik atas kinerja keuangan Grup, karena sifat dan jumlahnya yang signifikan, beberapa item pendapatan dan beban telah disajikan secara terpisah.
In order to provide further understanding of the financial performance of the Group, due to the significance of their nature or amount, several items of income or expense have been shown separately.
Penyusunan laporan keuangan konsolidasian sesuai dengan Standar Akuntansi Keuangan di Indonesia mengharuskan penggunaan estimasi dan asumsi.
Hal tersebut juga mengharuskan manajemen untuk membuat pertimbangan dalam proses penerapan kebijakan akuntansi Grup. Area yang kompleks atau memerlukan tingkat pertimbangan yang lebih tinggi atau area di mana estimasi dan asumsi dapat berdampak signifikan terhadap laporan keuangan konsolidasian, diungkapkan di Catatan 3.
The preparation of the consolidated financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates and assumptions. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies.
The areas involving a higher degree of judgment or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements, are disclosed in Note 3.