Item yang tidak akan direklasifikasikan ke laba rugi pada periode berikutnya:
Items that will not be reclassifi ed to profi t or loss in the next period:
Pengukuran kembali atas liabilitas imbalan kerja
Remeasurement of employee benefi t liabilities
109.049 30.480 78.570 257,78%
Pajak penghasilan terkait Related income tax
(37.004) (7.620) (29.385) 385,63%
Bagian pendapatan komprehensif lain entitas asosiasi Other comprehensive income of associated entities
10 - - -
Consolidated Statements of Profi t or Loss And Other Comprehensive Income
“Di tahun 2020 Perum BULOG mencatatkan peningkatan nilai penjualan yang terutama didapatkan dari segmen Komersial.”
"In 2020 Perum BULOG recorded an increase in sales value, which was mainly obtained from the
Commercial segment."
Tanggung Jawab Sosial Perusahaan Company Social Responsibility
Perum BULOG
Annual Report 2020
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Profi l Perusahaan | Company Profi le Analisa dan Pembahasan Manajemen atas Kinerja Perusahaan | Management Discussion and Analysis of Company Performance
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)
(%) Penghasilan komprehensif lain - Setelah Pajak
Other Comprehensive Income – After Tax
72.055 22.860 49.195 215,20%
Jumlah Rugi Komprehensif Total Comprehensive Loss
(748.961) (1.747.135) 998.174 -57,13%
Laba (rugi) neto yang dapat diatribusikan kepada:
Net Profi t (loss) attributable to:
Pemilik entitas induk Owner of the parent entity
(822.852) (1.756.640) 933.788 -53,16%
Kepentingan non pengendali Non-controlling interest
1.837 (13.354) 15.191 113,76%
(821.015) (1.769.994) 948.979 -53,61%
Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada:
Total comprehensive profi t (loss) attributable to:
Pemilik entitas induk Owner of the parent entity
(750.684) (1.733.912) 983.228 -56,71%
Kepentingan non pengendali Non-controlling interest
1.723 (13.222) 14.945 113,03%
(748.961) (1.747.135) 998.174 -57,13%
Penjualan
Seperti yang telah diuraikan secara rinci pada bagian Tinjauan Operasi per Segmen Usaha, Penjualan Perum BULOG diperoleh dari 2 (dua) segmen, yaitu segmen Pelayanan Publik/Public Service Obligation (PSO), dan segmen Komersial.
Penjualan Perum BULOG tahun 2020 sebesar Rp27,70 triliun, meningkat 3,98% atau setara dengan Rp1,06 triliun dibandingkan Penjualan tahun 2019 sebesar Rp26,64 triliun. Meskipun terdapat kenaikan Penjualan Komersil 21,11%, namun terdapat penurunan penjualan PSO sebesar 8,49%. Harga Pokok Penjualan (HPP) (setelah eliminasi) pada Januari-Desember 2020 naik 2,5%
menjadi Rp23,91 Triliun dibandingkan Januari-Desember 2019 sebesar Rp23,32 Triliun.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) PSO
Beras Rice
16.365.082 10.553.924 28.349 1,96%
Karung Sack
260 863 (23.865) -5,47%
Gula pasir Sugar
- 6.332.233 (22.968) -6,00%
Jagung Corn
- 996.773 93.959 29,95%
Sub Jumlah PSO Sub-total PSO
16.365.343 17.883.793 (1.518.450) -8,49%
Komersial Commercial
Sales
As described in detail in Operations Review per Business Segment section, Perum BULOG’s sales were obtained from 2 (two) segments, namely the Public Service Obligation (PSO) segment and the Commercial segment.
Perum BULOG’s sales in 2020 amounted to Rp27.70 trillion, an increase of 3.98% or equivalent to Rp1.06 trillion compared to sales in 2019 of Rp26.64 trillion. Although there was a 21.11%
increase in Commercial Sales, there was a 8.49% decrease in PSO sales. Cost of Goods Sold (HPP) (after elimination) in January- December 2020 rose 2.5% to Rp23.91 Trillion compared to January-December 2019 of Rp23.32 Trillion.
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Beras
Rice
6.735.945 2.805.342 3.930.603 140,11%
Gula pasir Sugar
1.703.905 260.967 1.442.939 552,92%
Daging Meat
1.651.069 5.198.094 (3.547.025) -68,24%
Sembako Basic foods
519.193 6.836 512.357 7.494,52%
Jasa angkutan Transportation Services
252.159 100.303 151.856 151,40%
Minyak goreng Cooking Oil
185.751 55.376 130.375 235,44%
Telur Egg
176.590 35.976 140.615 390,86%
Terigu Wheat
46.260 9.743 36.518 374,82%
Sewa aset Assets Rental
37.133 46.388 (9.255) -19,95%
Gabah Grain
18.165 48.412 (30.247) -62,48%
Bawang Onion
3.505 113.235 (109.730) -96,90%
Jagung Corn
1.735 - 1.735 -
UB Jastasma 1.416 556 860 154,58%
Kedelai Soybean
62 - 62 -
Cabai Chilli
58 140 (82) -58,45%
UB Industri - 71.883 (71.883) -
Sub Jumlah Komersial Sub-total Commercial
11.332.948 8.753.252 2.579.696 29,47%
Jumlah Penjualan Total Sales
27.698.291 26.637.045 1.061.245 3,98%
PERKEMBANGAN PENJUALAN 2016-2020 SALES DEVOPMENT 2016-2020
2020
2018 2019
2017 2016*
34.760.713 33.010.371 28.436.610 26.637.045 27.698.291
(Rp-juta) (Rp-million)
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Perum BULOG
Annual Report 2020
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Beban Pokok Penjualan
Beban Pokok Penjualan terdiri dari beban pokok penjualan untuk segmen PSO dan Komersial.
Beban Pokok Penjualan tahun 2020 sebesar Rp23,90 triliun, meningkat 2,50% atau setara dengan Rp583,92 miliar dibandingkan Beban Pokok Pendapatan tahun 2019 sebesar Rp23,32 triliun. Kenaikan ini disebabkan karena nilai penjualan komoditi komersil cukup tinggi dengan nilai Beban Pokok Penjualan yang relatif lebih tinggi dibanding komoditi PSO.
Rincian Beban Pokok Pendapatan Perusahaan dapat dilihat pada tabel di bawah ini.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase (%) Percentage (%) PSO
Beras Rice
13.563.179 8.423.086 5.140.093 61,02%
Karung Sack
745 2.038 (1.294) -63,46%
Gula pasir Sugar
- 4.846.255 (4.846.255) -
Jagung Corn
- 816.000 (816.000) -
Sub Jumlah PSO Sub-total PSO
13.563.923 14.087.379 (523.456) -3,72%
Komersial Commercial Beras Rice
6.139.972 2.869.174 3.270.798 114,00%
Daging Meat
1.421.826 4.626.354 (3.204.528) -69,27%
Gula pasir Sugar
1.080.734 567.042 513.693 90,59%
Jasa angkutan Transportation Services
799.134 866.486 (67.352) -7,77%
Sembako Basic foods
446.036 8.999 437.037 4.856,58%
Telur Egg
169.209 34.260 134.949 393,89%
Minyak goreng Cooking Oil
169.174 50.690 118.484 233,74%
UB Jastasma 52.201 62.658 (10.457) -16,69%
Terigu Wheat
38.289 8.260 30.029 363,55%
Gabah Grain
18.086 48.913 (30.827) -63,02%
Bawang Onion
3.295 89.348 (86.053) -96,31%
Jagung Corn
1.617 - 1.617 -
Kedelai Soybean
60 - 60 -
Cost of Goods Sold
Cost of Goods Sold consists of cost of goods sold for the PSO and Commercial segments.
Cost of Goods Sold in 2020 was Rp23.90 trillion, an increase of 2.50% or equivalent to Rp583.92 billion compared to Cost of Revenue in 2019 of Rp23.32 trillion. This increase was due to the relatively high sales value of commercial commodities with a relatively higher cost of goods sold compared to PSO commodities.
Details of the Company’s Cost of Revenue can be seen in the table below.
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Laporan Tahunan 2020 Perum BULOG
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase (%) Percentage (%) Cabai
Chilli
56 134 (78) -58,25%
Sub Jumlah Komersial Sub-total Commercial
10.339.690 9.232.318 1.107.372 11,99%
Jumlah Beban Pokok Penjualan Total Cost of Goods Sold
23.903.613 23.319.697 583.916 2,50%
Laba Bruto
Laba Bruto didapatkan dari akun Penjualan yang diakumulasikan dengan Beban Pokok Penjualan.
Laba Bruto tahun 2020 sebesar Rp3,79 triliun, meningkat 14,39%
atau setara dengan Rp477,33 miliar dibandingkan tahun 2019 sebesar Rp3,32 triliun. Kenaikan ini disebabkan peningkatan Penjualan yang lebih tinggi dibandingkan kenaikan Beban Pokok Penjualan.
Beban Usaha
Beban Usaha terdiri dari beban beban umum dan administrasi, beban eksploitasi dan beban penjualan.
Beban Usaha tahun 2020 sebesar Rp2,98 triliun, turun 1,94% atau setara dengan Rp58,89 miliar dibandingkan Beban Usaha tahun 2019 sebesar Rp3,03 triliun. Penurunan ini terutama disebabkan turunnya Beban Umum dan Administrasi serta Beban Eksploitasi, sebagaimana akan dijelaskan secara rinci di bawah ini.
1. Beban Umum dan Administrasi
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Beban Pegawai
Employee Expenses Kesejahteraan Welfare
635.797 476.989 158.808 33,29%
Tunjangan Allowance
619.106 598.411 20.695 3,46%
Gaji dan honor Salary and honorarium
266.115 269.005 (2.890) -1,07%
Kesehatan Health
3.292 690 2.602 377,41%
Lainnya Others
6.129 3.331 2.798 83,98%
Jumlah Beban Pegawai Total Employee Expenses
1.530.439 1.348.426 182.013 13,50%
Beban Kantor Offi ce Expenses Pemeliharaan Maintenance
353.165 376.169 (23.004) -6,12%
Keperluan kantor Offi ce Supplies
103.685 77.496 26.189 33,79%
Gross Profi t
Gross Profit is obtained from the Sales account which is accumulated with Cost of Goods Sold.
Gross Profi t in 2020 was Rp3.79 trillion, an increase of 14.39%
or equivalent to Rp477.33 billion compared to 2019 of Rp3.32 trillion. This increase was due to an increase in Sales which was higher than the increase in Cost of Goods Sold.
Operating Expenses
Operating Expenses consist of general and administrative expenses, exploitation expenses and selling expenses.
Operating Expenses in 2020 amounted to Rp2.98 trillion, decreased by 1.94% or equivalent to Rp58.89 billion compared to Operating Expenses in 2019 of Rp3.03 trillion. This decrease was mainly due to a decrease in General and Administrative Expenses and Exploitation Expenses, as will be explained in detail below.
1. General and Administrative Expenses
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Operasional
Operational
47.267 87.964 (40.696) -46,26%
Rapat/ Seminar Meetings/Seminars
43.753 56.715 (12.962) -22,85%
Sewa (Catatan 15) Rental (Note 15)
43.489 98.324 (54.835) -55,77%
Program kemitraan bina lingkungan Community development program
7.933 13.994 (6.061) -43,31%
Pendidikan dan pelatihan Education and training
2.799 10.201 (7.402) -72,56%
Penelitian dan pengembangan Research and development
2.439 2.932 (493) -16,81%
Lainnya Other
9.110 11.464 (2.353) -20,53%
Jumlah Beban Kantor Total Offi ce Expenses
613.642 735.260 (121.618) -16,54%
Beban Pajak Tax Expenses Pajak penghasilan:
Income Tax:
Pasal 4 (2) Article 4 (2)
2.222 2.263 (41) -1,82%
Pasal 21 Article 21
96.709 92.639 4.070 4,39%
Pasal 22 Article 22
29 1 28 2.309,21%
Pasal 23 Article 23
84 15.775 (15.691) -99,47%
SKP/STP Pajak pertambahan nilai SKP/STP Value added tax
27.569 34.169 (6.600) -19,32%
Jumlah Beban Pajak Total Tax Expenses
126.613 144.847 (18.234) -12,59%
Penyisihan dan Penyusutan Provision and Depreciation Beban penurunan nilai:
Provisions for impairment losses Persediaan
Inventories
- 81.477 (81.477) -
Piutang usaha Trade Receivables
37.222 96.531 (59.308) -61,44%
Piutang lainnya Other Receivables
644 257 387 150,54%
Aset program Plan Assets
1.084 43.871 (42.787) -97,53%
Sub Total 38.950 222.135 (183.185) -82,47%
Beban penyusutan aset tetap:
Depreciation of Property, plant and equipment Bangunan
Buildings
66.379 59.476 6.903 11,61%
Inventaris Equipment
30.001 26.247 3.754 14,30%
Kendaraan Vehicles
16.033 15.896 138 0,87%
Mesin Machineries
23.889 8.129 15.760 193,86%
Sub Total 136.302 109.747 26.554 24,20%
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Laporan Tahunan 2020 Perum BULOG
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Beban penyusutan aset hak guna
Depreciation of usufructuary assets
38.447 - 38.447 -
Beban penyusutan properti investasi Depreciation of investment properties
1.325 1.316 10 0,74%
Amortisasi aset takberwujud Amortization of intangible assets
3.434 1.937 1.497 77,31%
Jumlah Penyisihan dan Penyusutan Total Provision and Depreciation
218.458 335.135 (116.677) -34,81%
Jumlah Beban Umum dan Administrasi Total General and Administrative Expenses
2.489.152 2.563.669 (74.516) -2,91%
Beban Umum dan Administrasi tahun 2020 sebesar Rp2,49 triliun, turun 2,91% atau setara dengan Rp74,52 miliar dibandingkan tahun 2019 sebesar Rp2,56 triliun. Penurunan ini terutama disebabkan:
a. Kenaikan beban pegawai 13,5% atasbiaya penanganan COVID 19
b. Penurunanbiaya kantor16,54 % atas efi siensi kantor c. Penurunan biaya penyisihan dan penyusutan 82,47%,
tidak terdapat penyisihan beras turun mutu 2. Beban Eksploitasi
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Susut
Shrinkage
164.406 78.282 86.124 110,02%
Movement 63.373 145.462 (82.089) -56,43%
Eksploitasi umum General Exploitation
23.815 179.023 (155.208) -86,70%
Jumlah Beban Eksploitasi Total Exploitation Expenses
251.594 402.768 (151.173) -37,53%
Beban Eksploitasi tahun 2020 sebesar Rp251,59 miliar, turun 37,53% atau setara dengan Rp151,17 miliar dibandingkan tahun 2019 sebesar Rp402,77 miliar. Biaya eksploitasi turun Rp.151,17 Miliar, sesuai dengan turunnya nilai penjualan di tahun 2020.
3. Beban Penjualan
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Operasional komersial
Commercial operations
191.613 20.014 171.599 857,39%
Uitslag beras/ gabah Uitslag rice/ grain
21.079 13.926 7.153 51,36%
Promosi lainya Other promotion
17.605 5.181 12.424 239,81%
General and Administrative Expenses in 2020 amounted to Rp2.49 trillion, decreased by 2.91% or equivalent to Rp74.52 billion compared to 2019 of Rp2.56 trillion. This decrease was mainly due to:
a. 13.5% increase in employee expenses for the cost of handling COVID 19
b. 16.54% reduction in offi ce costs due to offi ce effi ciency c. A decrease in provision and depreciation costs by 82.47%,
there is no provision for degraded rice 2. Exploitation Expenses
Exploitation Expenses in 2020 amounted to Rp251.59 billion, decreased by 37.53% or equivalent to Rp151.17 billion compared to 2019 of Rp402.77 billion. Exploitation costs decreased by Rp151.17 billion, in line with the decline in sales value in 2020.
3. Selling Expenses
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Operasional bansos
Bansos operations
5.600 29.891 (24.292) -81,27%
Uitslag gula pasir Uitslag sugar
8 91 (83) -91,31%
Jumlah Beban Penjualan Total Selling Expenses
235.905 69.104 166.801 241,38%
Beban Penjualan tahun 2020 sebesar Rp235,90 miliar, meningkat 241,38% atau setara dengan Rp166,80 miliar dibandingkan tahun 2019 sebesar Rp69,10 miliar. Kenaikan ini terutama disebabkan atas penjualan Banpres sebesar Rp166,8 Miliar.
Laba Usaha
Laba Usaha didapatkan dari akun Laba Bruto yang diakumulasikan dengan Beban Usaha.
Laba Usaha tahun 2020 sebesar Rp818,03 miliar, meningkat 190,28% atau setara dengan Rp536,22 miliar dibandingkan Laba Usaha tahun 2019 sebesar Rp281,81 miliar. Kenaikan ini sejalan dengan peningkatan laba bruto yang terakumulasi dengan penurunan beban usaha.
PERKEMBANGAN LABA USAHA 2016-2020 OPERATING PROFIT DEVELOPMENT 2016-2020
2020
2018 2019
2017 2016*
2.289.297 1.681.655 1.093.899 281.808 818.026
(Rp-juta) (Rp-million)
Pendapatan (Beban) Lain-lain – Neto
Pendapatan (Beban) Lain-lain - Neto terdiri dari pendapatan keuangan, pendapatan lain-lain, beban keuangan dan beban lain-lain.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)
(%) Pendapatan keuangan
Finance Income
230.058 376.603 (146.544) -38,91%
Selling Expenses in 2020 amounted to Rp235.90 billion, an increase of 241.38% or equivalent to Rp166.80 billion compared to 2019 of Rp69.10 billion. This increase was mainly due to sales of Banpres amounting to Rp166.8 billion.
Operating Profi t
Operating Profi t is obtained from the Gross Profi t account which is accumulated with Operating Expenses.
Operating Profi t in 2020 was Rp818.03 billion, an increase of 190.28% or equivalent to Rp536.22 billion compared to Operating Profi t in 2019 of Rp281.81 billion. This increase was in line with the increase in gross profi t which was accumulated with the decrease in operating expenses.
Other Income (Expenses) - Net
Other Income (Expenses) - Net consists of fi nance income, other income, fi nance cost and other expenses.
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(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)
(%) Pendapatan lain-lain
Other income
149.119 159.820 (10.702) -6,70%
Beban keuangan Finance cost
(1.670.724) (2.525.426) 854.702 -33,84%
Beban lain-lain Other expenses
(303.188) (435.731) 132.542 -30,42%
Pendapatan (Beban) Lain-lain – Neto Other Income (Expenses) - Net
(1.594.736) (2.424.734) 829.998 -34,23%
Di tahun 2020 Perum BULOG mencatat akumulasi Beban Lain- lain - Neto sebesar Rp1,59 triliun, turun 34,23% atau setara dengan Rp830,00 miliar dibandingkan akumulasi Beban Lain- lain - Neto tahun 2019 sebesar Rp2,42 triliun. Penurunan ini terutama disebabkan penurunan signifi kan pada beban keuangan, sebagaimana akan dijelaskan secara rinci di bawah ini.
1. Pendapatan Keuangan
Pendapatan Keuangan didapatkan dari jasa giro dan bunga deposito.
Pendapatan Keuangan tahun 2020 sebesar Rp230,06 miliar, turun 38,91% atau setara dengan Rp146,54 miliar dibandingkan tahun 2019 sebesar Rp376,60 miliar. Terdapat penurunan pendapatan keuangan PSO sebesar 80,87% dibandingan Januari-Desember 2019. Penurunan pendapatan keuangan PSO sebesar Rp176,66 Miliar dikarenakan penurunan signifi kan pada utang bank PSO. Sedangkan pada pendapatan keuangan komersil terdapat kenaikan Rp33,31 atau naik 19,52 atas pengadaan komoditi kerbau.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Beras/gabah
Rice/grain
39.773 41.738 (1.965) -4,71%
Selisih kurs
Foreign exchange gain
6.901 5.386 1.515 28,13%
Gula pasir Sugar
6.747 846 5.901 697,55%
Karung Sack
1.643 5.460 (3.817) -69,92%
Pendapatan sewa aset Rent income
914 1.144 (230) -20,13%
Laba penjualan aset tetap
Gain on sale of property, plant and equipment
347 91 256 280,28%
Lainnya Others
92.795 105.156 (12.361) -11,75%
Jumlah Pendapatan Lain-lain Total Other Income
149.119 159.820 (10.702) -6,70%
In 2020 Perum BULOG recorded the accumulated Other Expenses - Net of Rp1.59 trillion, a decrease of 34.23% or equivalent to Rp830.00 billion compared to the accumulated Other Expenses - Net in 2019 of Rp2.42 trillion. This decrease was mainly due to a signifi cant decrease in fi nance cost, as will be explained in detail below.
1. Finance Income
Finance income is obtained from demand deposits and deposit interest.
Finance Income in 2020 amounted to Rp230.06 billion, decreased by 38.91% or equivalent to Rp146.54 billion compared to 2019 which was Rp376.60 billion. There was a decrease in PSO fi nance income of 80.87% compared to January-December 2019. The decrease in PSO fi nance income of Rp. 176.66 billion was due to a signifi cant decrease in PSO bank loans. Meanwhile, in commercial fi nance income, there was an increase of Rp33.31 or an increase of 19.52 for the procurement of buff alo commodities.
Tanggung Jawab Sosial Perusahaan Company Social Responsibility
Perum BULOG
Annual Report 2020
171
Profi l Perusahaan | Company Profi le Analisa dan Pembahasan Manajemen atas Kinerja Perusahaan | Management Discussion and Analysis of Company Performance
2. Pendapatan Lain-lain
Pendapatan Lain-lain tahun 2020 sebesar Rp149,12 miliar, turun 6,70% atau setara dengan Rp10,70 miliar dibandingkan tahun 2019 sebesar Rp159,82 miliar.
Penurunan ini disebabkan turunnya pendapatan selisih kurs dan pendapatan lain-lain dari PT GMM atas pendapatan olahan sampingan ampas tebu.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Bunga bank
Bank interest
1.609.332 2.430.587 (821.255) -33,79%
Biaya bank Bank charges
44.653 42.281 2.371 5,61%
Jasa giro dan deposito
Current account and time deposits
11.466 52.557 (41.091) -78,18%
Bunga aset hak guna Interest on usufructuary assets
5.273 - 5.273 -
Provisi Provision
- - - -
Jumlah Beban Keuangan Total Finance Cost
1.670.724 2.525.426 (854.702) -33,84%
3. Beban Keuangan
Beban Keuangan tahun 2020 sebesar Rp1,67 triliun, turun 33,84% atau setara dengan Rp854,70 miliar dibandingkan tahun 2019 sebesar Rp2,52 triliun. Penurunan ini disebabkan nilai rata-rata utang bank Tahun 2020 masih lebih rendah dibandingkan Tahun 2019, sehingga beban bunga cenderung mengalami penurunan.
(Rp-juta)2020 (Rp-million)
(Rp-juta)2019 (Rp-million)
Kenaikan (Penurunan) Increase (Decrease) Nominal
(Rp-juta) (Rp-million)
Persentase Percentage (%)(%) Gula pasir
Sugar
200.186 74.643 125.542 168,19%
Beras/gabah Rice/grain
70.473 275.283 (204.810) -74,40%
Bagian kerugian entitas asosiasi Share in loss of associate
1.455 648 807 124,51%
Karung Sack
116 2.395 (2.279) -95,15%
Rugi selisih kurs Foreign exchange loss
18 20.133 (20.114) -99,91%
Penurunan nilai goodwill Impairment of goodwill
- 44.510 (44.510) -
Industri Industry
- 129 (129) -
Jasa Service
- - - -
Lainnya Others
30.941 17.990 12.951 71,99%
Jumlah Beban Lain-lain Total Other Expenses
303.188 435.731 (132.542) -30,42%
2. Other income
Other Income in 2020 was Rp149.12 billion, decreased by 6.70% or equivalent to Rp10.70 billion compared to 2019 of Rp159.82 billion. This decrease was due to a decrease in foreign exchange gain and other income from PT GMM on the income from processed sugarcane bagasse.
3. Finance Cost
Finance Cost in 2020 amounted to Rp1.67 trillion, decreased by 33.84% or equivalent to Rp854.70 billion compared to 2019 which was Rp2.52 trillion. This decrease was due to the average value of bank loans in 2020 which was still lower than in 2019, thus interest expenses tended to decrease.
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172
Tanggung Jawab Sosial Perusahaan Company Social Responsibility Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Laporan Tahunan 2020 Perum BULOG
04
4. Beban Lain-lain
Beban Lain-lain tahun 2020 sebesar Rp303,19 miliar, turun 30,42% atau setara dengan Rp132,54 miliar dibandingkan tahun 2019 sebesar Rp435,73 miliar. Penurunan ini dikarenakan pada Tahun 2019 terdapat biaya atas demorage dan koreksi CSHP gula.
Rugi Sebelum Pajak Penghasilan
Rugi Sebelum Pajak Penghasilan didapatkan dari akun Laba Usaha yang diakumulasikan dengan Pendapatan (Beban) Lain-lain.
Rugi Sebelum Pajak Penghasilan tahun 2020 sebesar Rp776,71 miliar, turun 63,75% atau setara dengan Rp1,37 triliun dibandingkan tahun 2019 sebesar Rp2,14 triliun. Penurunan signifi kan kerugian sebelum pajak penghasilan ini disebabkan kenaikan laba usaha yang dibarengi dengan penurunan beban lain-lain - neto.
Manfaat (Beban) Pajak Penghasilan
Manfaat (Beban) Pajak Penghasilan merupakan dampak dari perbedaan temporer yang menyebabkan jumlah pajak terpulihkan atau pajak penghasilan terutang pada periode masa depan.
Di tahun 2020 Perum BULOG membukukan Beban Pajak Penghasilan sebesar Rp44,30 miliar, turun 111,88% atau setara dengan Rp417,24 miliar dibandingkan tahun 2019 di mana Perum BULOG membukukan Manfaat Pajak Penghasilan sebesar Rp372,93 miliar. Penurunan ini disebabkan karena terdapat penyesuaian atas tahun lalu sebesar Rp228,09 Miliar dan pajak tangguhan tahun berjalan sebesar Rp258,74 Miliar.
Rugi Neto
Rugi Neto didapatkan dari akun Laba (Rugi) Sebelum Pajak Penghasilan yang diakumulasikan dengan Manfaat (Beban) Pajak Penghasilan Badan.
Rugi Neto tahun 2020 sebesar Rp821,01 miliar, turun 53,61%
atau setara dengan Rp948,98 miliar dibandingkan tahun 2019 sebesar Rp1,77 triliun. Penurunan ini terutama disebabkan kenaikan signifi kan pada laba usaha.
4. Other Expenses
Other Expenses in 2020 amounted to Rp303.19 billion, decreased by 30.42% or equivalent to Rp132.54 billion compared to 2019 of Rp435.73 billion. This decrease was due to the costs for the demorage and correction of sugar CSHP in 2019.
Loss Before Income Tax
Loss Before Income Tax is obtained from the Operating Profi t account which is accumulated with Other Income (Expenses).
Loss Before Income Tax in 2020 was Rp776.71 billion, decreased by 63.75% or equivalent to Rp1.37 trillion compared to 2019 of Rp2.14 trillion. The signifi cant decrease in loss before income tax was due to an increase in operating profit which was accompanied by a decrease in other expenses - net.
Income Tax Benefi t (Expense)
Income Tax Benefi t (Expense) is the eff ect of temporary diff erence that causes the amount of recoverable tax or income tax to be payable in future periods.
In 2020 Perum BULOG posted an Income Tax Expense of Rp44.30 billion, a decrease of 111.88% or equivalent to Rp417.24 billion compared to 2019 where Perum BULOG recorded an Income Tax Benefi t of Rp372.93 billion. This decrease was due to an adjustment to last year’s amounting to Rp228.09 billion and deferred tax for the current year amounting to Rp258.74 billion.
Net Loss
Net Loss is obtained from the Profi t (Loss) Before Income Tax account which is accumulated with Corporate Income Tax Benefi t (Expense).
Net Loss in 2020 was Rp821.01 billion, decreased by 53.61%
or equivalent to Rp948.98 billion compared to 2019 of Rp1.77 trillion. This decrease was mainly due to a signifi cant increase in operating profi t.