Akun ini terdiri dari: This account consists of:
Analisa umur piutang usaha – pihak ketiga adalah sebagai berikut:
The aging analysis of trade receivables – third parties are as follows:
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021 5.880.009 6.375.809
Rupiah Rupiah
PT Bank Central Asia 1.646.464.111 1.646.464.111 PT Bank Central Asia Tb k PT Bank Syariah Indonesia 368.393.263 954.412.540 PT Bank Syariah Indonesia PT Bank Mandiri (Persero) Tbk 228.433.042 229.492.893 PT Bank Mandiri (Persero) Tb k PT Bank Negara Indonesia Tbk 104.244.372 104.244.372 PT Bank Negara Indonesia Tb k PT Bank Panin Tbk 5.670.993 5.670.993 PT Bank Panin Tb k PT Bank Pembangunan Daerah Aceh 982.013 982.013 PT Bank Pemb angunan Daerah Aceh
2.354.187.794 2.941.266.922
Dollar Amerika Serikat United Stated Dollar
PT Bank Mandiri (Persero) Tbk 12.535.512 12.535.512 PT Bank Mandiri (Persero) Tb k
Euro Euro
PT Bank Negara Indonesia Tbk 10.000.000 10.000.000 PT Bank Negara Indonesia Tb k 2.376.723.306 2.963.802.434 Sub-total Cash in Bank 2.382.603.315 2.970.178.243
Cash on hand Cash in b anks
Sub-jumlah Sub -total
Sub-jumlah bank
Jumlah Total
Kas Bank
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021
Rupiah : PT Wilmar Nabati Indonesia 3.500.778.636 5.099.529.622 PT Wilmar Nabati Indonesia
3.500.778.636 5.099.529.622 Total Rupiah :
Jumlah
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021 Belum jatuh tempo dan tidak
mengalami penurunan nilai Not yet due and not impaired
Telah jatuh tempo tetapi tidak mengalami penurunan nilai :
1-30 hari 2.942.266.815 2.157.262.807 1-30 days
31-60 hari 558.511.821 2.942.266.815 31-60 days
3.500.778.636 5.099.529.622
Past due b ut not impaired :
Jumlah Total
5. PIUTANG USAHA – PIHAK KETIGA (lanjutan) 5. TRADE RECEIVABLES – THIRD PARTIES (continued)
Berdasarkan penelaahan terhadap akun piutang usaha pada akhir tahun, manajemen Grup berkeyakinan bahwa piutang usaha - pihak ketiga dapat ditagih sepenuhnya dan tidak diperlukan cadangan penurunan nilai atas piutang lain-lain.
Based on review of account receivables on the year end, the Group’s management believes that these trade receivables – third parties will be fully collected, and therefore an allowance for impairment losses of other receivable is not considered necessary.
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
Akun ini terdiri dari: This account consists of:
Piutang lain-lain kepada pihak berelasi, merupakan dana yang dipinjamkan oleh Grup untuk kebutuhan operasional perusahaan-perusahaan tersebut. Pinjaman yang diberikan tidak dikenakan bunga, tidak memiliki jaminan, tidak memiliki jangka waktu, dan dapat ditagih sewaktu-waktu.
Other receivables to related parties, are cash that were lended by the Group for operational activities of those company. Loan which are given are non interest bearing, unsecured, do not have period of time, and can be billed at any time.
Manajemen berpendapat bahwa seluruh piutang lain-lain pada tanggal 31 Maret 2022 dan 31 Desember 2021 dapat ditagih sehingga tidak dibentuk penyisihan kerugian.
Management believes that all of the other receivables as of March 31, 2022 and December 31, 2021 are fully collectible, therefore, the management has not provided allowance for doubtful accounts.
7. PERSEDIAAN 7. INVENTORIES
Akun ini terdiri dari: This account consists of:
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021
Koperasi 1.610.862.518 1.610.862.518 Cooperative
Lain-lain 408.409.486 411.913.686 Others
2.019.272.004 2.022.776.204
PT Santika Griya Persada 1.409.976.303 1.409.976.303 PT Santika Griya Persada PT Sultra Prima Lestasri 50.181.409 50.181.409 PT Sultra Prima Lestasri PT Bumi Orion Seruyan Sawit 46.374.750 46.374.750 PT Bumi Orion Seruyan Sawit
1.506.532.462 1.506.532.462 3.525.804.466 3.529.308.666
Sub -total Sub-jumlah
Pihak ketiga Third parties
Sub -total Sub-jumlah
Pihak berelasi Related parties
Jumlah Total
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021
Barang jadi : Finished goods :
Minyak kelapa sawit 9.926.193.214 4.881.829.500 Crude palm oil
Inti kelapa sawit 421.213.519 1.002.348.000 Palm kernel
Sub-jumlah 10.347.406.733 5.884.177.500 Sub-total
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, persediaan tidak diasuransikan terhadap risiko kerugian atas kebakaran dan risiko lainnya. Manajemen berkeyakinan, karena pergerakan dari persediaan cepat, maka risiko yang mungkin timbul akan kecil sehingga pengikatan asuransi menjadi tidak diperlukan.
As of March 31, 2022 and December 31, 2021, are not covered by insurance against losses from fire and other risks under. Management believes, since the movement of inventories are rapid, hence the risk that may occur will be limited, thus insurance arrangement were needed.
Berdasarkan penelaahan atas kondisi dan nilai persediaan, manajemen berkeyakinan bahwa tidak ada persediaan yang mengalami penurunan nilai.
Based on a review of condition and value of the inventories, management believes that none of these inventories were impaired.
8. ASET BIOLOGIS 8. BIOLOGICAL ASSET
Pada tanggal 31 Maret 2022 dan 31 Desember 2021 aset biologis merupakan produk agrikultur Tandan Buah Segar (TBS) pada tanaman kelapa sawit. Berikut mutasi dari nilai tercatat aset biologis:.
As of March 31, 2022 and December 31, 2021 biological assets are agricultural products Fresh Fruit Bunch (FFB) grown on oil palm plantations. The following is the movement of the carrying value of biological assets:
Nilai wajar atas produk agrikultur kelapa sawit ditentukan pada Level 2 berdasarkan harga pasar yang diterapkan terhadap estimasi volume produksi.
The fair value of FFB is determined at Level 2 based on the applicable market price applied to the estimated volume of the produce.
Pada tahun 2020 hasil panen TBS adalah sejumlah 2.951 ton dengan perkiraan nilai wajar setelah dikurangi biaya untuk menjual.
As of 2020 the volume of harvested FFB is 2,951 tonnes, respectively with an estimated fair value less cost to sell.
Penilaian pada tanggal 31 Desember 2020 ditetapkan oleh KJPP Ruky, Safrudin & Rekan, penilai independen, berdasarkan laporan mereka tertanggal 6 Mei 2020.
As of December 31, 2020, the valuation was assessed on a basis of valuation carried out by KJPP Ruky, Safrudin & Rekan, an independent appraisal, based on their report dated May 6, 2020.
March 31,2022 December 31,2021
Bahan pembantu : Supporting materials :
Suku Cadang 531.599.198 531.599.198 Spare part
Benih dan bahan kimia 107.865.410 107.865.410 Fertilizer and chemical materials Bahan bakar dan pelumas 43.081.687 43.081.687 Fuel and oil
Bahan lainnya 553.183.235 553.183.235 Others
Sub-jumlah 1.235.729.530 1.235.729.530 Sub -total
11.583.136.263 7.119.907.030 Total Jumlah
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021
Saldo awal 9.452.643.150 9.452.643.150 Beginning b alance
Gain arising from changes in fair
Keuntungan dari perubahan nilai value of b ilogical assets
wajar aset biologis - -
Jumlah 9.452.643.150 9.452.643.150 Total
Akun ini terdiri dari: This account consists of:
Uang muka pembelian aset sebesar Rp 170.874.819.539 merupakan uang muka pembelian lahan perkebunan tanaman kelapa sawit yang masih dalam negosiasi proses legalisasi.
Advances amounting to Rp 170.874.819.539 represents advances purchase of plantation land which are still under negotiation on legalization process.
10. TANAMAN PRODUKTIF 10. BEARER PLANTS
Akun ini terdiri dari: This account consists of:
31 Maret 2022/ 31 Desember 2021/
March 31,2022 December 31,2021
Uang muka pembelian aset 170.874.819.539 170.874.819.539 Advances purchase assets Uang muka operasional lain 505.489.607 499.489.607 Other operational advances
171.380.309.146 171.374.309.146 171.380.309.146 171.374.309.146
Advances
Sub-jumlah Sub-total
Jumlah Total
Uang muka
Saldo Awal/
Beginning Balance
Penambahan / Additions
Pengurangan / Deductions
Reklasifikasi / Reclassification
Saldo Akhir / Ending Balance
Tanaman menghasilkan M ature plantations
Biaya perolehan 108.191.272.377 - - - 108.191.272.377 Acquisition cost Akumulasi penyusutan (49.768.953.989) (1.352.390.905) - - (51.121.344.894) Accumulated depreciation
Nilai buku 58.422.318.388 (1.352.390.905) - - 57.069.927.483 Book value Tanaman Belum
Menghasilkan Immature plantations
Harga perolehan 197.894.480.603 - - - 197.894.480.603 Acquisition cost Nilai tercatat 197.894.480.603 - - - 197.894.480.603 Carrying value
Pembibitan Nurseries
Harga perolehan 42.517.030.854 - - - 42.517.030.854 Acquisition cost Akumulasi penyisihan
penurunan nilai (11.097.706.848) - - - (11.097.706.848) Accumulated depreciation
Nilai tercatat 31.419.324.006 - - - 31.419.324.006 Carrying value
Jumlah 287.736.122.997 286.383.732.092 Total
31 Maret 2022/ March 31, 2022
Beban penyusutan tanaman menghasilkan untuk periode 31 Maret 2022 dan 31 Desember 2021 masing-masing sebesar Rp. 1.352.390.905 dan Rp. 5.409.563.618 dibebankan pada beban pokok penjualan (lihat Catatan 22).
Depreciation expenses of mature plantation for the period of March 31, 2022 and December 31, 2021 amounted to Rp. 1.352.390.905 and Rp.
5.409.563.618, respectively, are charged to cost of sales (see Note 22).
Tanaman belum menghasilkan merupakan akumulasi biaya yang terjadi di Kelompok Usaha sehubungan dengan pengembangan perkebunan kelapa sawit (perkebunan), seperti pembersihan lahan, penanaman, pemupukan dan kegiatan-kegiatan pemeliharaan lainnya sampai lahan perkebunan kelapa sawit tersebut sudah menghasilkan.
The immature plantations represent the accumulated costs incurred related to the development of the Group’s oil palm plantations (plantations), such as land clearing, planting, fertilizing and other maintenance activities until the oil palm areas are considered mature.
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, manajemen Grup berkeyakinan bahwa penyisihan penurunan nilai yang dibentuk, memadai untuk menutup kemungkinan kerugian atas tanaman produktif.
As of March 31, 2022 and December 31, 2021, management of the Group believes that the provision for impairment is adequate to cover possible losses arising from decline in value of immature plantation.
Pada tanggal 31 Maret 2022 dan 31 Desember 2021, seluruh tanaman produktif Grup tidak diasuransikan.
Dengan pertimbangan asas manfaat dan biaya, dimana luasan areal yang tersebar di wilayah yang berbeda-beda yang dibandingkan dengan kemungkinan terjadinya risiko kebakaran, wabah penyakit dan risiko lainnya, seluruh tanaman produktif tidak diasuransikan.
As of March 31, 2022 and December 31, , all bearer plantations of the Group are not covered by insurance.
With consideration of the benefit and costs principles, whereby the total areas that are scattered in different regions, which are compared to the possibility of risk of fire, plight and other risks, all the plantations are not insured.
Saldo Aw al/
Beginning Balance
Penam bahan / Additions
Pengurangan / Deductions
Reklasifikasi / Reclassification
Saldo Akhir / Ending Balance
Tanam an m enghasilkan M ature plantations
Biaya perolehan 108.191.272.377 - - - 108.191.272.377 Acquisition cost Akumulasi penyusutan (44.359.390.371) (5.409.563.618) - - (49.768.953.989) Accumulated depreciation Nilai buku 63.831.882.006 (5.409.563.618) - - 58.422.318.388 Book value Tanam an Belum
Menghasilkan Immature plantations
Harga perolehan 186.796.773.755 - - 11.097.706.848 197.894.480.603 Acquisition cost Nilai tercatat 186.796.773.755 - - 11.097.706.848 197.894.480.603 Carrying value
Pem bibitan Nurseries
Harga perolehan 42.517.030.854 - - - 42.517.030.854 Acquisition cost Akumulasi penyisihan
penurunan nilai - - - (11.097.706.848) (11.097.706.848) Accumulated depreciation Nilai tercatat 42.517.030.854 - - (11.097.706.848) 31.419.324.006 Carrying value
Jum lah 293.145.686.615 287.736.122.997 Total
31 Desem ber 2021/ Decem ber 31, 2021