Pertimbangan (lanjutan) Judgements (continued)
Cadangan atas Penurunan Nilai Piutang usaha dan Piutang lain-lain
Allowance for Impairment of Trade Receivables and Other Receivables
Perum BULOG dan Entitas Anak mengevaluasi akun tertentu jika terdapat informasi bahwa pelanggan yang bersangkutan tidak dapat memenuhi kewajiban keuangannya. Dalam hal tersebut, Perum BULOG dan Entitas Anak mempertimbangkan, berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas pada, jangka waktu hubungan dengan pelanggan dan status kredit dari pelanggan berdasarkan catatan kredit untuk mencatat provisi spesifik atas piutang pelanggan guna mengurangi piutang yang diharapkan dapat diterima oleh Perum BULOG dan Entitas Anak. Provisi yang spesifik ini dievaluasi kembali dan disesuaikan jika tambahan informasi yang diterima mempengaruhi jumlah penyisihan penurunan nilai untuk piutang.
Perum BULOG and its Subsidiaries evaluate specific accounts where it has information that certain customers are unable to meet their financial obligations. In these cases, Perum BULOG and its Subsidiaries use judgement, based on the best available facts and circumstances, including but not limited to, the lenght of its relationship with the customer and the customer's current credit status based on third party credit reports and known market factors, to record specific provisions for customers against amounts due to reduce its receivable amounts that Perum BULOG and its Subsidiaries expect to collect. These specific provisions are re-evaluated and adjusted as additional information received affects the amounts of allowance for impairment of receivables.
Bila Perum BULOG dan Entitas Anak memutuskan bahwa tidak terdapat bukti obyektif atas penurunan nilai pada evaluasi individual atas piutang usaha, baik yang nilainya signifikan maupun tidak, Kelompok Usaha menyertakannya dalam kelompok piutang usaha dengan risiko kredit yang serupa karakteristiknya, yaitu berdasarkan wilayah geografis pelanggan, dan melakukan evaluasi kolektif atas penurunan nilai, berdasarkan umur piutang. Karakteristik yang dipilih mempengaruhi estimasi arus kas masa depan atas kelompok piutang usaha tersebut karena merupakan indikasi bagi kemampuan pelanggan untuk melunasi jumlah terutang.
Nilai tercatat piutang Perum BULOG dan Entitas Anak sebelum cadangan kerugian penurunan nilai pada tanggal 31 Desember 2019 dan 2018 diungkapkan dalam Catatan 6 dan 7.
If Perum BULOG and its Subsidiaries determines that no objective evidence of impairment exists for an individually assessed trade receivables, whether significant or not, it includes the asset in a group of trade receivables with similar credit risk characteristics, based on geographical location of the customers, and collectively assesses them for impairment in accordance with their respective age. The characteristics chosen are relevant to the estimation of future cash flows for groups of such trade receivables by being indicative of the customers’ ability to pay all amounts due.
The carrying amount of Perum BULOG and its Subsidiaries receivables before allowance for impairment losses as of December 31, 2019 and 2018 are disclosed in Notes 6 and 7.
Penentuan Mata Uang Fungsional Determination of functional currency Mata uang fungsional Perum BULOG dan Entitas Anak
adalah mata uang dari lingkungan ekonomi primer dimana entitas beroperasi. Mata uang tersebut adalah mata uang yang mempengaruhi penjualan dan beban pokok penjualan yang diberikan. Berdasarkan penilaian manajemen Perum BULOG dan Entitas Anak mata uang fungsional adalah Rupiah.
The functional currency of Perum BULOG and its Subsidiaries is the currency of the primary economic environment in which each entity operates. It is the currency that mainly influences the sales and cost of goods sold.
Based on the Perum BULOG and its Subsidiaries management assessment, their functional currency is in Rupiah.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan ketidakpastian sumber estimasi utama lain pada tanggal pelaporan yang memiliki risiko signifikan bagi penyesuaian yang material terhadap nilai tercatat aset dan liabilitas untuk tahun berikutnya diungkapkan di bawah ini. Perum BULOG dan Entitas Anak mendasarkan asumsi dan estimasi pada parameter yang tersedia pada saat laporan keuangan konsolidasian disusun. Asumsi dan situasi mengenai perkembangan masa depan mungkin berubah akibat perubahan pasar atau situasi di luar kendali Perum BULOG dan Entitas Anak.
Perubahan tersebut dicerminkan dalam asumsi terkait pada saat terjadinya.
The key assumptions concerning the future and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. Perum BULOG and its Subsidiaries based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments however, may change due to market changes or circumstances arising beyond the control of Perum BULOG and its Subsidiaries.
Such changes are reflected in the assumptions when they occurs.
40
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyusutan Aset Tetap dan Properti Investasi Depreciation of Property, plant and equipment and investment properties
Biaya perolehan aset tetap dan properti investasi disusutkan dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomisnya.
Manajemen mengestimasikan masa manfaat ekonomis aset tetap dan properti investasi antara 4 sampai 20 tahun.
Ini adalah umur yang secara umum diharapkan dalam industri dimana Perum BULOG dan Entitas Anak menjalankan bisnisnya. Perubahan tingkat pemakaian dan perkembangan teknologi dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset, dan karenanya biaya penyusutan masa depan mungkin direvisi. Penjelasan lebih rinci diungkapkan dalam Catatan 12 dan 13.
The costs of Property, plant and equipment and investment properties are depreciated on a straight-line basis over their estimated useful lives. Management estimates the useful lives of these fied assets and investment properties to be within 4 to 20 years. These are common life expectancies applied in the industries where the Perum BULOG and its Subsidiaries conduct it businesses. Changes in the expected level of usage and technological development could impact the economic useful lives and the residual values of these assets, and therefore future depreciation charges could be revised. Further details are disclosed in Notes 12 and 13.
Imbalan Pasca Kerja Employee benefits
Penentuan liabilitas dan biaya imbalan kerja karyawan Perum BULOG dan Entitas Anak bergantung pada pemilihan asumsi yang digunakan oleh aktuaris independen dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain, tingkat diskonto, tingkat kenaikan gaji tahunan, tingkat pengunduran diri karyawan tahunan, tingkat kecacatan, umur pensiun dan tingkat kematian. Hasil aktual yang berbeda dari asumsi yang ditetapkan Perum BULOG dan Entitas Anak diakui segera pada laporan posisi keuangan konsolidasian dengan debit atau kredit ke saldo laba melalui penghasilan komprehensif lainnya dalam periode terjadinya.
The determination of Perum BULOG and its Subsidiaries obligations and cost for employess benefits liability is dependent on its selection of certain assumptions used by the independent actuaries in calculating such amounts.
Those assumptions include among others, discount rates, future annual salary increase, annual employee turn-over rate, disability rate, retirement age and mortality rate. Actual results that differ from Perum BULOG and its Subsidiaries’
assumptions are recognized immediately in the consolidated statement of financial posision with a corresponding debit or credit to retained earning through other comprehensive income in the period which they occur.
Sementara Perum BULOG dan Entitas Anak berkeyakinan bahwa asumsi tersebut adalah wajar dan sesuai, perbedaan signifikan pada hasil aktual atau perubahan signifikan dalam asumsi yang ditetapkan Perum BULOG dan Entitas Anak dapat mempengaruhi secara material liabilitas diestimasi atas pensiun dan imbalan kerja dan beban imbalan kerja neto. Penjelasan lebih rinci diungkapkan dalam Catatan 24.
While Perum BULOG and its Subsidiaries believe that its assumptions are reasonable and appropriate, significant differences in Perum BULOG and its Subsidiaries actual experiences or significant changes in Perum BULOG and its Subsidiaries' assumptions may materially affect its estimated liability for employee benefits and net employee benefits expense. The carrying amount of the employee benefits obligation are disclosed in Note 24.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam menentukan provisi atas pajak penghasilan badan. Terdapat transaksi dan perhitungan tertentu yang penentuan pajak akhirnya adalah tidak pasti dalam kegiatan usaha normal. Perum BULOG dan Entitas Anak mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan. Penjelasan lebih rinci diungkapkan dalam Catatan 19.
Significant judgement is involved in determining the provision for corporate income tax. There are certain transactions and computation for which the ultimate tax determination is uncertain during the ordinary course of business. Perum BULOG and it’s Subsidaries recognizes liabilities for expected corporate income tax issues based on estimates of whether additional corporate income tax will be due. Further details are disclosed in Note 19.
Aset pajak tangguhan Deferred tax assets
Aset tangguhan diakui atas seluruh rugi fiskal yang belum digunakan sepanjang besar kemungkinannya bahwa penghasilan kena pajak akan tersedia sehingga rugi fiskal tersebut dapat digunakan. Estimasi signifikan oleh manajemen diharuskan dalam menentukan jumlah aset pajak tangguhan yang dapat diakui, berdasarkan saat penggunaan dan tingkat penghasilan kena pajak serta strategi perencanaan pajak masa depan. Penjelasan lebih rinci diungkapkan dalam Catatan 19.
Deferred tax assets are recognized for all deductible temporary differences and unused fiscal losses to the extent that it is probable that taxable profit will be available against which the temporary differences and losses can be utilized significant management estimated are required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing and the level of future taxable profits together with future tax planning strategies. Further details are disclosed in Note 19.
41 3. PERTIMBANGAN KRITIS AKUNTANSI DAN SUMBER
UTAMA KETIDAKPASTIAN ESTIMASI (lanjutan)
3. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued) Penyisihan Penurunan Nilai Pasar dan Keusangan
Persediaan
Allowance for Decline in Market Values and Obsolescence of Inventories
Penyisihan penurunan nilai pasar dan keusangan persediaan diestimasi berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas kepada, kondisi fisik persediaan yang dimiliki, harga jual pasar, estimasi biaya penyelesaian dan estimasi biaya yang timbul untuk penjualan. Provisi dievaluasi kembali dan disesuaikan jika terdapat tambahan informasi yang mempengaruhi jumlah yang diestimasi. Penjelasan lebih rinci diungkapkan dalam Catatan 2 dan 10.
Allowance for decline in market values and obsolescence of inventories is estimated based on the best available facts and circumstances, including but not limited to, the inventories’ own physical conditions, their market selling prices, estimated costs to be incurred for their sales. The provisions are re-evaluated and adjusted as additional information received affects the amount estimated. The carrying amounts of inventories are disclosed in Note 2 and 10.
4. KOMBINASI BISNIS 4. BUSINESS COMBINATION
Pada tanggal 30 September 2016, Perum BULOG dan PT Pandu Agro Nusantara membeli masing-masing sebesar 70% dan 30% kepemilikan saham PT Gendhis Multi Manis.
PT Gendhis Multi Manis terdaftar di Blora dan bisnis utamanya adalah memproduksi gula kristal putih.
On September 30, 2016, Perum BULOG and PT Pandu Agro Nusantara purchased 70% and 30% share ownership of PT Gendhis Multi Manis. PT Gendhis Multi Manis is registered in Blora and its principal business is producing white sugar.
Tabel berikut ini merangkum harga perolehan, jumlah aset yang diperoleh dan liabilitas yang diambilalih pada tanggal akuisisi.
The following table summarizes the purchase consideration, the amount of net liabilities acquired at the acquisition date.
2019 2018
Harga perolehan 77.000.000.000 77.000.000.000 Purchase consideration
Nilai liabilitas neto 61.725.233.618 61.725.233.618 Net liabilities acquired
Goodwill 138.725.233.618 138.725.233.618 Goodwill
Dikurangi: akumulasi kerugian
penurunan nilai (44.510.355.052 ) - Less: accumulated impairment loss
Goodwill - neto 94.214.878.566 138.725.233.618 Goodwill - net
Pengujian penurunan nilai atas goodwill dilakukan secara tahunan (pada tanggal 31 Desember) atau dapat lebih sering apabila terdapat peristiwa yang mengindikasikan adanya potensi penurunan nilai. Perum BULOG melakukan uji penurunan nilai atas goodwill berdasarkan perhitungan nilai wajar dikurangi biaya untuk menjual dengan menggunakan model arus kas yang didiskontokan, yang dikategorikan sebagai nilai wajar tingkat 3 dalam hirarki nilai wajar.
Goodwill is tested for impairment annually (as of December 31) or more frequently when circumstances indicate a potential impairment. Perum BULOG’s impairment test for goodwill is based on a fair value less costs to sell calculation that uses a discounted cash flow model, which is classified as fair value level 3 in the fair value hierarchy.
Pada tanggal 31 Desember 2019, berdasarkan perhitungan manajemen Perum BULOG mengakui kerugian penurunan nilai atas goodwill sebesar Rp 44.510.355.052 (Catatan 30).
As of December 31, 2019, based on the management calculation, Perum BULOG recognized impairment loss of goodwill amounted to Rp 44,510,355,052 (Note 30).
Asumsi utama yang digunakan dalam pengujian penurunan nilai pada tanggal 31 Desember 2019 adalah sebagai berikut:
The key assumptions used in the impairment test as at December 31, 2019 were as follows:
2019
Periode arus kas 2020 - 2023 Cash flows period
Tingkat diskonto 10,45% Discount rate
Tingkat pertumbuhan 3% Growth rate
Tingkat diskonto adalah biaya modal rata-rata tertimbang tahunan yang berlaku selama periode arus kas.
The discount rate is the applicable annual weighted average cost of capital over the cash flows period.
Tingkat pertumbuhan adalah tingkat rata-rata pertumbuhan tahunan selama periode arus kas berdasarkan pada tren industri saat ini.
The growth rate is the average annual growth rate over the cash flows period based on current industry trends.
42
Akun ini terdiri dari: This account consists of:
2019 2018
Kas Cash on hand
PSO PSO
Kas manajemen 770.965.858 670.218.378 Cash management
Kas pajak 551.049.817 1.295.330.395 Cash tax
Kas eksploitasi 471.345.737 553.528.014 Cash exploitation
Kas valas (USD) 299.066.114 311.544.234 Cash in foreign exchange (USD)
Kas lain-lain 452.472.301 892.672.748 Other cash
2.544.899.827 3.723.293.769
Komersial Commercial
Kas komersial 1.591.326.417 1.463.980.096 Cash commercial
Kas PT JPLB 404.389.108 308.881.364 Cash PT JPLB
Kas UB Jastasma 184.389.863 305.317.200 Cash UB Jastasma
Kas UB Opaset 152.920.274 159.806.796 Cash UB Opaset
Kas PT GMM 86.694.191 35.637.638 Cash PT GMM
2.419.719.853 2.273.623.094
Sub total 4.964.619.680 5.996.916.863 Sub total
Bank Cash in banks
PSO PSO
PT Bank Rakyat Indonesia
(Persero) Tbk 1.431.460.249.807 2.823.297.267.947
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Negara Indonesia
(Persero) Tbk 530.550.382.302 330.210.306.097
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Bukopin Tbk 47.984.626.423 75.354.109.688 PT Bank Bukopin Tbk
PT Bank Mandiri (Persero) Tbk 105.225.755 228.391.558 PT Bank Mandiri (Persero) Tbk
Bank Lainnya 105.194.877 238.529.334 Other banks
2.010.205.679.164 3.229.328.604.624
Bank Cash in banks
Komersial Commercial
PT Bank Rakyat Indonesia
(Persero) Tbk 636.198.321.838 2.092.126.464.766
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Bukopin Tbk 44.559.070.766 85.992.973.462 PT Bank Bukopin Tbk
PT Bank Negara Indonesia
(Persero) Tbk 20.716.951.263 545.125.775.746
PT Bank Negara Indonesia (Persero) Tbk PT Bank Mandiri (Persero) Tbk 8.574.352.213 9.340.083.179 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia 1.015.499.690 292.390.645 PT Bank Central Asia
Bank Lainnya 153.227 2.100.728 Other banks
711.064.348.997 2.732.879.788.526
Sub total 2.721.270.028.161 5.962.208.393.150 Sub total
Deposito Time deposits
Rupiah Rupiah
PT Bank Rakyat Indonesia
(Persero)Tbk 4.257.062.334.724 1.027.615.705.078
PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Bukopin Tbk 247.378.700.000 199.031.045.000 PT Bank Bukopin Tbk
PT Bank Negara Indonesia
(Persero) Tbk 667.787.345.000 45.200.000.000
PT Bank Negara Indonesia (Persero) Tbk PT Bank Tabungan Negara
(Persero) Tbk 137.000.000.000 -
PT Bank Tabungan Negara (Persero) Tbk
5.309.228.379.724 1.271.846.750.078
43
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (continued)
2019 2018
Deposito (lanjutan) Time deposits (continued)
Dolar Amerika Serikat US Dollar
PT Bank Negara Indonesia
(Persero) Tbk 321.279.077.940 -
PT Bank Negara Indonesia (Persero) Tbk
PT Bank Bukopin Tbk - 198.182.621.700 PT Bank Bukopin Tbk
PT Bank Rakyat Indonesia
(Persero) Tbk - 136.501.381.440
PT Bank Rakyat Indonesia (Persero) Tbk
321.279.077.940 334.684.003.140
Sub total 5.630.507.457.664 1.606.530.753.218 Sub total
KSO KSO
Modal Kerja Komersial 526.455.522 323.828.650 Working Capital - Commercial
Total 8.357.268.561.027 7.575.059.891.881 Total
Suku bunga per tahun deposito berjangka yang berlaku selama periode berjalan adalah:
The annual interest rates of the time deposits during the year are as follows:
2019 2018
Deposito Rupiah 4,60% - 8,06% 6,75% - 7,75% Rupiah deposit
Deposito Dolar Amerika Serikat 2,75% - 3,00% 1,25% - 2,00% US Dollar deposit
6. PIUTANG USAHA 6. TRADE RECEIVABLES
Akun ini terdiri dari: This account consists of:
2019 2018
Pemerintah Government
Kompensasi stabilisasi gula (Catatan 34) 1.586.925.212.105 699.982.936.607 Sugar stabilization compensation (Note 34) Margin fee gula (Catatan 34) 333.803.098.305 186.964.834.677 Sugar margin fee (Note 34)
Golongan anggaran 198.497.910.329 208.397.748.872 Budget group
Kementerian lainnya 6.060.818.300 12.869.769.260 Other ministries
Cadangan Beras Pemerintah
(Catatan 18 dan 34) - 649.961.783.501
Government Rice Reserves (Notes 18 and 34)
Beras Sejahtera (Rastra) - 13.590.730.453 Rice subsidy for poor (Rastra)
Sub total 2.125.287.039.039 1.771.767.803.370 Sub total
Non-Pemerintah Non-Government
PSO PSO
Klaim 299.440.947.946 274.627.749.975 Claims
Swasta 24.110.889.610 821.051.181 Private
BUMN 60.473.170 367.788.100 BUMN
Sub total 323.612.310.726 275.816.589.256 Sub total
Komersial Commercial
Swasta 214.840.833.520 90.713.415.640 Private
BUMN 79.563.466.550 81.224.555.350 BUMN
Jasa angkutan 31.851.967.917 9.073.976.860 Service freight
Sewa 1.754.920.330 116.245.876 Rental
UB Jastasma 14.754.257 43.397.895 UB Jastasma
Lainnya - 1.389.390.313 Others
Sub total 328.025.942.574 182.560.981.934 Sub total
Total 2.776.925.292.339 2.230.145.374.560 Total
Dikurangi: cadangan penurunan nilai (359.173.002.615 ) (263.273.538.198 ) Less: allowance for impairment
Neto 2.417.752.289.724 1.966.871.836.362 Net
44
Mutasi cadangan penurunan nilai adalah sebagai berikut: Movements in allowance for impairment are as follows:
2019 2018
Saldo awal 263.273.538.198 260.702.360.475 Beginning balance
Penambahan (Catatan 29) 96.530.584.537 2.955.838.896 Provision during the year (Note 29)
Pemulihan (631.120.120 ) (384.661.173 ) Recovery
Saldo akhir 359.173.002.615 263.273.538.198 Ending balance
Piutang golongan anggaran merupakan piutang atas penjualan kepada pegawai negeri TNI/HANKAM/POLRI, kementerian transmigrasi, kementerian kehakiman dan kementerian sosial.
Receivables from budget group represents receivable from sales to government employees, TNI/HANKAM/POLRI, transmigration ministry, judicial ministry and the social ministry.
Berdasarkan Berita Acara Kesepakatan pada tanggal 18 Pebruari 2020 antara Direktur Keuangan dengan Direktur Komersial Perum BULOG menyepakati bahwa akan menagihkan selisih harga atas penjualan beras PFK TNI/POLRI/PNS Vertikal TA 2019 yang akan dibayarkan pada tahun 2020 kepada Direktur Sistem Perbendaharaan Direktorat Jenderal Kementerian Keuangan RI selaku kuasa Pengguna Anggaran (KPA) sesuai harga penjualan beras kualitas medium untuk kebutuhan penugasan Pemerintah diluar program beras bantuan sosial beras sejahtera yang tercantum dalam Surat Keputusan Direksi (KD). Pada laporan keuangan harga jual beras PFK TNI/POLRI/PNS Vertikal TA 2019 menggunakan sesuai Keputusan Direksi (KD) yaitu Rp 10.973/kg pada bulan Januari s/d Maret 2019 dan Rp 10.510/kg pada bulan April s/d Desember 2019.
Based on the Minutes of the Agreement dated February 18, 2020 between the Director of Finance and the Commercial Director of Perum BULOG, it was agreed that the difference of the rice selling price PFK TNI/POLRI/PNS Vertical TA 2019 will be billed and be paid in 2020 to the Director of the Treasury System of the Directorate General of the Ministry of Finance of the Republic of Indonesia as the authorized Budget User (KPA) based on the selling price of medium quality rice that is used for the needs of the Government's assignment outside the rice program for rice social welfare as documented in the Directors' Decree (KD). In the financial statements, PFK TNI/POLRI/PNS Vertikal rice selling price FY 2019 used is in accordance with the Decree of the Directors (KD) which is Rp 10,973/kg for January to March 2019 and Rp 10,510/kg for April to December 2019.
Piutang usaha Entitas Anak digunakan sebagai jaminan atas fasilitas pinjaman yang diperoleh dari kreditur (Catatan 17 dan 23).
Trade receivables of Subsidiaries are pledged as collateral to the loan facilities obtained from creditors (Notes 17 and 23).
Manajemen berkeyakinan bahwa penyisihan penurunan nilai cukup untuk menutup kemungkinan kerugian yang timbul dari tidak tertagihnya piutang usaha.
Management believes that the allowance for impairment is adequate to cover possible losses that may arise from the uncollectibility of trade receivables.
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
Rincian akun ini adalah sebagai berikut : The details of this account are as follows:
2019 2018
PSO PSO
Piutang pegawai 101.412.894 112.581.204 Due from employees
Lain-lain - 109.056.484 Others
Sub total 101.412.894 221.637.688 Sub total
Komersial Commercial
PIB 47.049.934.297 47.049.934.297 PIB
Petani tebu 20.515.400.744 17.523.269.237 Cane farmers
Jasa angkutan 1.881.983.757 4.035.639.184 Service freight
Klaim kepada perusahaan pelayaran - 35.232.540.052 Claim to shipping line
Lain-lain - 12.851.235.423 Others
Sub total 69.447.318.798 116.692.618.193 Sub total
Total 69.548.731.692 116.914.255.881 Total
Dikurangi: cadangan penurunan nilai (65.641.559.792 ) (65.384.360.238 ) Less: allowance for impairment
Neto 3.907.171.900 51.529.895.643 Net
45
7. PIUTANG LAIN-LAIN (lanjutan) 7. OTHER RECEIVABLES (continued)
Mutasi cadangan penurunan nilai adalah sebagai berikut: Movements in allowance for impairment are as follows:
2019 2018
Saldo awal 65.384.360.238 57.081.850.827 Beginning balance
Penambahan (Catatan 29) 257.199.554 8.617.027.942 Provision (Note 29)
Pemulihan - (314.518.531 ) Recovery
Saldo akhir 65.641.559.792 65.384.360.238 Ending balance
Manajemen berkeyakinan bahwa penyisihan penurunan nilai cukup untuk menutup kemungkinan kerugian yang timbul dari tidak tertagihnya piutang lain-lain.
Management believes that the allowance for impairment is adequate to cover possible losses that may arise from the uncollectibility of other receivables.
8. UANG MUKA 8. ADVANCES
Uang muka terdiri dari: Advances consist of:
2019 2018
PSO PSO
Manajemen 8.794.893.721 8.851.681.188 Management
Pengadaan 1.028.581.229 1.273.414.389 Procurement
Eksploitasi 330.674.582 460.010.702 Exploitation
Lain-lain 1.131.919.090 1.392.966.000 Others
Sub total 11.286.068.622 11.978.072.279 Sub total
Komersial Commercial
Manajemen 1.018.032.140 8.139.769.349 Management
UB Jastasma 418.287.030 80.625.303 UB Jastasma
UB Opaset 42.843.211 76.730.944 UB Opaset
Sub total 1.479.162.381 8.297.125.596 Sub total
Total 12.765.231.003 20.275.197.875 Total
Akun ini merupakan pemberian uang muka operasional kantor wilayah, kantor pusat dan unit bisnis pada tanggal 31 Desember 2019 dan 2018.
This account represents operational advances in regional office, head office and business unit as of December 31, 2019 and 2018.
9. PEKERJAAN DALAM PROSES 9. WORK IN PROGRESS
Akun ini adalah pekerjaan pengangkutan yang masih dalam proses. Pada tanggal 31 Desember 2019 dan 2018 total pekerjaan dalam proses masing-masing sebesar Rp 37.591.021.531 dan Rp 59.187.115.471.
This account represents freight services in process. As of December 31, 2019 and 2018, the amount of work in progress amounted to Rp 37,591,021,531 and Rp 59,187,115,471, respectively.
10. PERSEDIAAN 10. INVENTORIES
Rincian persediaan adalah sebagai berikut: The details of inventories are as follows:
2019 2018
Barang dagangan 17.183.053.342.163 23.990.529.688.128 Goods inventories
Barang dalam perjalanan 232.243.428.594 508.117.971.305 Goods in transit
Barang pelengkap/pembantu 201.798.002.711 229.704.452.386 Complementary/auxiliary goods
Barang dagangan dalam proses 31.289.265.024 3.285.543.456 Work in process
Sub total 17.648.384.038.492 24.731.637.655.275 Sub total
Dikurangi: cadangan penurunan nilai (98.275.585.294 ) (18.648.844.786 ) Less: allowance for impairment
Neto 17.550.108.453.198 24.712.988.810.489 Net