1 Januari 2019/ Penambahan/ Pengurangan/ 30 Juni 2019/
January 1, 2019 Additions Deduction June 30, 2019
Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million Rp'Million
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 61.000 - - 61.000 Land
Bangunan dan prasarana 246.964 8.023 15 254.972 Buildings and improvements Perabot dan peralatan kantor 52.286 2.072 386 53.972 Furniture and office equipment Peralatan cadangan dan demo 34.005 3.077 18 37.064 Back-up and demo equipment Peralatan penguji 277 - - 277 Test equipment
Kendaraan 885 295 - 1.180 Vehicles
Peralatan lainnya 3.714 - - 3.714 Other equipment
Jumlah 399.131 13.467 419 412.179 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan dan prasarana 35.510 5.160 15 40.655 Buildings and improvements Perabot dan peralatan kantor 40.129 3.409 385 43.153 Furniture and office equipment Peralatan cadangan dan demo 29.637 1.814 16 31.435 Back-up and demo equipment Peralatan penguji 277 - - 277 Test equipment
Kendaraan 30 103 - 133 Vehicles Peralatan lainnya 1.455 143 - 1.598 Other equipment Jumlah 107.038 10.629 416 117.251 Total
Jumlah tercatat 292.093 294.928 Net carrying value
1 Januari 2018/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember 2018/
January 1, 2018 Additions Deduction Reclassification December 31, 2018
Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million Rp'Million Rp'Million Rp'Million
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 61.000 - - - 61.000 Land
Bangunan dan prasarana 128.037 467 287 118.747 246.964 Buildings and improvements Perabot dan peralatan kantor 47.618 4.956 288 - 52.286 Furniture and office equipment Peralatan cadangan dan demo 31.544 4.283 1.822 - 34.005 Back-up and demo equipment
Peralatan penguji 277 - - - 277 Test equipment
Kendaraan - 885 - - 885 Vehicles
Peralatan lainnya 1.430 2.284 - - 3.714 Other equipment
Aset dalam penyelesaian 22.279 96.468 - (118.747) - Construction in progress
Jumlah 292.185 109.343 2.397 - 399.131 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan dan prasarana 29.770 5.946 206 - 35.510 Buildings and improvements Perabot dan peralatan kantor 32.358 7.927 156 - 40.129 Furniture and office equipment Peralatan cadangan dan demo 24.586 5.575 524 - 29.637 Back-up and demo equipment
Peralatan penguji 260 17 - - 277 Test equipment
Kendaraan - 30 - - 30 Vehicles
Peralatan lainnya 1.430 25 - - 1.455 Other equipment
Jumlah 88.404 19.520 886 - 107.038 Total
Jumlah tercatat 203.781 292.093 Net carrying value
Hak atas tanah milik SMI, entitas anak, diperoleh berdasarkan sertifikat Hak Guna Bangunan (”HGB”). Sampai dengan tanggal laporan keuangan konsolidasian, HGB tersebut masih dalam proses.
Landrights owned by SMI, a subsidiary, are held under Building Rights Titles (“HGB”). Up to the date of consolidated financial statements, the HGB still on process.
Pengurangan tahun 2019 dan 2018 merupakan penjualan aset tetap dengan harga jual masing- masing sebesar Rp 19 juta dan Rp 1.553 juta.
Keuntungan dari penjualan masing-masing sebesar Rp 17 juta dan Rp 42 juta dicatat dalam akun keuntungan dan kerugian lain-lain - bersih.
Deduction in 2019 and 2018 represents sale of property and equipment with selling price amounting to Rp 19 million and Rp 1,553 million, respectively. Gain on sale amounting to Rp 17 million and Rp 42 million, respectively are included under other gains and losses – net.
Biaya perolehan aset tetap yang telah disusutkan penuh dan masih digunakan sebesar Rp 61.534 juta dan Rp 88.130 juta masing-masing pada tanggal 30 Juni 2019 dan 31 Desember 2018.
The costs of property and equipment which were fully depreciated but still used amounted to Rp 61,534 million and Rp 88,130 million as of June 30, 2019 and December 31, 2018, respectively.
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated to the following:
2019 2018
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
Beban pokok pendapatan 1.146 3.290 Cost of revenues
Beban usaha (Catatan 25) 9.483 16.230 Operating expenses (Note 25)
Jumlah 10.629 19.520 Total
Aset tetap, kecuali tanah, telah diasuransikan
terhadap risiko kebakaran dan risiko lainnya. Property and equipment, excluding land, are insured against fire and other possible risks.
Berikut ini adalah informasi mengenai jumlah tercatat dan nilai pertanggungan asuransi aset tetap, kecuali tanah dan bangunan kantor:
Following is the information of the net book value and the related sum insured for property and equipment, excluding land and office buildings:
30 Juni/ 31 Desember/
June 30, December 31,
2019 2018
Jumlah aset tercatat Net carrying value
(dalam jutaan Rupiah) 137.249 142.436 (in million Rupiah)
Nilai pertanggungan aset tetap Sum insured for property and equipment
(dalam jutaan Rupiah) 215.195 215.195 (in million Rupiah)
Pada 30 Juni 2019 dan 31 Desember 2018, bangunan kantor dengan jumlah tercatat senilai Rp 82.154 juta dan Rp 77.120 juta telah diasuransikan oleh pihak pengelola gedung.
As of June 30, 2019 and December 31, 2018, office buildings with net carrying value of Rp 82,154 million and Rp 77,120 million, respectively, was insured by the building management.
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
Management believes that the insurance coverage is adequate to cover possible losses on the related assets insured.
Bangunan milik MII dan SI digunakan sebagai jaminan untuk utang bank jangka panjang (Catatan 16).
The building owned by MII and SI are used as collaterals for long-term bank loans (Note 16).
12. UTANG BANK 12. BANK LOANS
30 Juni/ 31 Desember/
June 30, December 31,
2019 2018
Rp'Juta/ Rp'Juta/
Rp'Million Rp'Million
PT Bank Danamon Indonesia Tbk 70.000 30.000 PT Bank Danamon Indonesia Tbk
The Hongkong and Shanghai The Hongkong and Shanghai
Banking Corporation Limited 50.000 30.000 Banking Corporation Limited
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation 39.000 - Corporation
Jumlah 159.000 60.000 Total
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk Pada April 2018, SMI memperoleh Open Account
Financing dengan maksimum pinjaman sebesar USD 8.250.000 dengan tingkat bunga cost of fund + 3,25% per tahun dan akan jatuh tempo pada tanggal 1 April 2020.
In April 2018, SMI obtained an Open Account Facility with maximum amount of USD 8,250,000 with interest rate at cost of fund + 3.25% per annum and with maturity date until April 1, 2020.
Fasilitas ini dijamin dengan piutang usaha dan
persediaan SMI (Catatan 6 dan 8). This facility is collateralized by trade accounts receivable and inventories of SMI (Notes 6 and 8).
Perjanjian pinjaman ini mewajibkan SMI untuk
mempertahankan rasio keuangan sebagai berikut: This loan agreement obliged SMI to maintain certain financial ratios as follows:
Debt to equity ratio maksimum 2:1.
Current ratio minimum 1,25:1. Debt to equity ratio maximum 2:1.
Current ratio minimum 1.25:1.
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, saldo utang ini masing-masing sebesar Rp 70.000 juta dan Rp 30.000 juta.
As of June 30, 2019 and December 31, 2018, the outstanding balance of the loan amounted to Rp 70,000 million and Rp 30,000 million, respectively.
The Hongkong and Shanghai Banking
Corporation Limited The Hongkong and Shanghai Banking
Corporation Limited Pada Juni 2018, SMI memperoleh Supplier
Financing Facility dengan maksimum pinjaman sebesar USD 30.000.000 dengan tingkat bunga 5% dibawah Best Lending Rate per tahun dan akan jatuh tempo pada tanggal 30 Juni 2019.
In June 2018, SMI obtained a Supplier Financing Facility with maximum amount of USD 30,000,000 with interest rate at 5% below Best Lending Rate per annum and with maturity date until June 30, 2019.
Fasilitas ini dijamin dengan piutang usaha dan persediaan SMI sebesar 120% dari fasilitas kredit (Catatan 6 dan 8).
This facility is collateralized by trade accounts receivable and inventories of SMI of 120% of credit facility (Notes 6 and 8).
Perjanjian pinjaman ini mewajibkan SMI untuk
mempertahankan rasio keuangan sebagai berikut: This loan agreement obliged SMI to maintain certain financial ratios as follows:
EBIT to interest ratio minimum 2,5:1.
Current ratio minimum 1,1:1.
Gearing ratio maksimum 1,5:1.
EBIT to interest ratio minimum 2.5:1.
Current ratio minimum 1.1:1.
Gearing ratio maximum 1.5:1.
Pada tanggal 30 Juni 2019 dan 31 Desember 2018, saldo utang ini masing-masing sebesar Rp 50.000 juta dan Rp 30.000 juta.
As of June 30, 2019 and December 31, 2018, the outstanding balance of the loan amounted to Rp 50,000 million and Rp 30,000 million, respectively.
PT Bank Sumitomo Mitsui Indonesia PT Bank Sumitomo Mitsui Indonesia SMI memperoleh Supplier Financing Facility
sebesar Rp 300.000.000.000 dengan tingkat bunga untuk pinjaman Rupiah sebesar 8% per tahun. Fasilitas ini jatuh tempo pada tanggal 31 Desember 2019.
SMI obtained a Supplier Financing Facility of Rp 300,000,000,000 with interest rate 8% per annum for loan in Rupiah. This facility was due on December 31, 2019.
Pada tanggal 30 Juni 2019, saldo utang ini sebesar
Rp 39.000 juta. As of June 30, 2019, the outstanding balance of
the loan amounted to Rp 39,000 million.
Pada tanggal 30 Juni 2019, SMI telah memenuhi syarat dan kondisi pinjaman yang ditetapkan oleh bank.
As of June 30, 2019, SMI is in compliance with the term and condition of the loans required by bank.
13. UTANG USAHA 13. TRADE ACCOUNTS PAYABLE