Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta Rp'Juta. Lihat catatan atas laporan keuangan konsolidasi yaitu Lihat catatan terlampir atas laporan keuangan konsolidasi.
UMUM GENERAL
Perseroan mencatatkan saham hasil dividen saham tersebut di Bursa Efek Indonesia pada tanggal 22 Juli 2016. Perseroan mencatatkan saham hasil dividen saham tersebut di Bursa Efek Indonesia pada tanggal 20 Juli 2017.
PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI (PSAK) DAN
The Company listed all the additional shares on the Indonesian Stock Exchange on 20 July 2017. As of 30 September 2021, all of the Company's outstanding shares are listed on the Indonesian Stock Exchange.
ADOPTION OF NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING
Sebelum Penggunaan yang Diintensikan PSAK 16 (Amendment) Tangible assets: proceeds before intended use Sampai met tanggal penerbitan laporan. As of the date of issue of the consolidated financial statements, the consequences of the application of these standards, amendments and interpretations to the consolidated financial statements are not known or cannot reasonably be estimated by management.
IKHTISAR KEBIJAKAN AKUNTANSI YANG
The entity and the reporting entity are members of the same group (meaning that every parent, subsidiary, and other subsidiary is related to each other). Financial assets and financial liabilities are recognized in the consolidated statement of financial position when the Group becomes a party to the contractual provisions of the instrument. The difference between the carrying amount of the derecognized financial liability and the amount paid and payable is recognized in profit or loss.
At the conclusion of the contract, the Group assesses whether the contract is a lease or contains a lease. Amounts owed to lessees under finance leases are recognized as receivables in the amount of the Group's net investment in the lease. The portion of the Group's sales that is categorized as hardware revenue and other revenue is accounted for as product revenue.
PERTIMBANGAN KRITIS AKUNTANSI DAN
Basic earnings per share are calculated by dividing the net income for the year attributable to owners of the company by the weighted average number of shares outstanding during the year. Diluted earnings per share are calculated by dividing net income attributable to the owners of the company by the weighted average number of shares outstanding as adjusted for the effect of all dilutive potential ordinary shares. f. Although the assumptions used in estimating the allowance for impairment of inventory are believed to be appropriate and reasonable, significant changes in these assumptions may materially affect the assessment of the allowance for impairment of inventory, which will ultimately impact the result of the Group's operations.
Actual results that differ from the Group's assumptions are recognized in the statement of financial position in such a way that they reflect the full value of the planned deficit or surplus.
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
The pledged deposits represent deposits placed in certain banks, which are used as bank guarantees for offers and letters of credit and to meet the sales requirements of the Group's customers. Before accepting any new customer, the Group assesses the potential customer's credit quality to determine the customer's credit and payment term. The following table describes the risk profile of trade accounts receivable from contracts with customers based on the Group's supply matrix.
In determining the provision for impairment losses, the Group took into account any change in the credit quality of trade accounts receivable from the date the credit was originally granted to the end of the reporting period.
PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES Grup melakukan transaksi sewa pembiayaan atas
The residual value risk on equipment under lease is not significant due to the existence of a secondary market for the equipment. The management estimates the loss compensation on financial leasing receivables per 31 December 2020 to an amount equal to the lifetime ECL. None of the financial lease receivables at the end of the reporting period are due, and taking into account the historical default experience and the future prospects of the industries in which the lessees operate, together with the value of collateral over these financial lease receivables.
When calculating the provision for impairment, the group takes into account any change in the credit quality of the finance lease receivable from the date the credit was originally granted to the end of the accounting period.
ASET KONTRAK CONTRACT ASSETS
Penyisihan tambahan untuk penyusutan persediaan dimasukkan sebagai bagian dari biaya perputaran. Aksesori, kecuali perangkat lunak, suku cadang dan peralatan, diasuransikan terhadap risiko kebakaran, pencurian dan risiko lainnya. Manajemen berkeyakinan bahwa nilai pertanggungan asuransi tersebut cukup untuk menutup potensi kerugian Grup.
The following table provides information with respect to total insurance holdings and sum insured, excluding software, spare parts and supplies:.
Management believes that all inventories, other than those with reserves provided, can be sold or used in the normal course of business. Proporsi otenukan Group Group's percentage of ownership interest Nilai casinada bagian Group The carrying amount of the Group's interest.
ASET TETAP PROPERTY AND EQUIPMENT 1 Januari 2021/ Penambahan/ Pengurangan/ 30 September 2021/
Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan. Manajemen berkeyakinan bahwa nilai pertanggungan asuransi tersebut cukup untuk menutup kemungkinan kerugian atas aset yang dipertanggungkan.
BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
Jika periode tersebut belum terjadi, Grup mengakuinya sebagai liabilitas kontraktual sampai periode tersebut terpenuhi. pelanggan membayar penuh untuk layanan ini di muka. Ketika periode tersebut belum terjadi, Grup mengakuinya sebagai kelas kontra sampai periode tersebut terpenuhi. iii) Pendapatan yang berkaitan dengan jasa pemeliharaan peralatan diakui sepanjang waktu meskipun pelanggan membayar penuh di muka atas jasa tersebut. Kewajiban kontrak diakui atas pendapatan yang berkaitan dengan jasa instalasi pada saat transaksi penjualan awal dan diakui selama periode jasa. iii) Pendapatan yang berkaitan dengan jasa pemeliharaan peralatan diakui sepanjang waktu, meskipun pelanggan membayar jasa tersebut secara penuh di muka.
A contract liability is recognized for revenue related to the installation services at the time of the initial sales transaction and is released over the service period.
LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION Entitas Grup yang berdomisili di Indonesia
The present value of the defined benefit pension obligation is calculated with reference to the pension participants' future salary. As such, an increase in pay for plan participants will increase the plan's liability. Significant actuarial assumptions for the calculation of the defined liability include discount rate and expected salary increase.
In the presentation of the above sensitivity analysis, the present value of the defined benefit obligation has also been calculated using the projected unit credit method at the end of the reporting period, which is the same as that used in the calculation of the defined benefit obligation recognized in the statement of the financial position.
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME Akun ini meliputi penghasilan komprehensif lain
KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST 30 September/ 31 Desember/
61 tanggal 8 Juni 2021 oleh Christina Dwi Utami S.H., M.Hum., MKN., notaris di Jakarta, pemegang saham menyetujui pembagian dividen tunai final tahun 2021 sebesar Rp37 per saham dengan jumlah dividen sebesar Rp90,849 juta. 61 tanggal 8 Juni 2021 oleh Christina Dwi Utami S.H., M.Hum., MKN., notaris di Jakarta, pemegang saham menyetujui pembagian dividen tunai final tahun 2021 sebesar Rp37. per saham dengan total dividen sebesar Rp90.849 juta. . 150 tanggal 26 Juni 2020 oleh Christina Dwi Utami S.H., M.Hum., MKN., notaris di Jakarta, pemegang saham menyetujui pembagian dividen tunai final tahun 2020 sebesar Rp33 per saham dengan jumlah dividen sebesar Rp81.027 juta.
150 dated June 26, 2020 by Christine Dwi Utami S.H., M.Hum., MKN., Notary Public in Jakarta, the shareholders approved the final distribution of cash dividends for 2020 of Rp. 33 per share with a total dividend of Rp. 81,027 million.
PENDAPATAN BERSIH DAN BEBAN POKOK
Pajak persamaan dengan Income tax expense in. persamaan) yang tidak dapat Effect of non-deductible expenses. In 2021, the General Directorate of Taxes (“DGT”) approved the Company's objection to an overpayment of corporate income tax for 2019 in the amount of Rp 34,135 million, instead of Rp 33,426 million previously recorded in the statements financial statements of the Company as a claim for income tax. . In 2020, the General Directorate of Taxation (“DGT”) approved the Company's objection to an overpayment of corporate income tax for 2018 in the amount of Rp 831 million, instead of the Rp 3,641 million previously recorded in the statements financial statements of the Company as a claim for income tax. .
In 2020, the General Directorate of Taxes ("DGT") approved LSI's objection to an overpayment of corporate income tax for 2018 in the amount of Rp 7,109 million that was previously recorded in LSI's financial statements as a claim for income tax in 2018.
Pada tahun 2020, Direktorat Jenderal Pajak (DJP) mengabulkan keberatan Perseroan atas lebih bayar pajak penghasilan badan pada tahun 2018 sebesar Rp 831 juta, dibandingkan sebelumnya sebesar Rp 3.641 juta yang dimasukkan dalam laporan keuangan Perseroan sebagai taksiran pajak. Pada tahun 2020, Direktorat Jenderal Pajak (DJP) mengabulkan keberatan SMI atas lebih bayar pajak badan tahun 2018 sebesar Rp7.109 yang sebelumnya dicatat sebagai taksiran pajak tahun 2018.
REKONSILIASI LIABILITAS YANG TIMBUL
Hutang pembelian tersebut dicatat pada tanggal neraca sebagai bagian dari hutang pemasok (catatan 14), yaitu sebesar 0,02% dari total liabilitas per 30 September 2021 (31 Desember).
IKATAN
COMMITMENTS
ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS a. Grup ditunjuk sebagai distributor di
Grup akan bertindak sebagai distributor untuk jangka waktu 1 (satu) sampai dengan 5 (lima) tahun, yang dapat diperpanjang berdasarkan perjanjian antara Grup dengan pemasok. Pada tanggal 23 Desember 1999, Perusahaan menandatangani Perjanjian Layanan Profesional (Perjanjian) dengan PT SAP Indonesia, dimana Perusahaan memperoleh konsultasi perangkat lunak dan layanan profesional dari SAP untuk mendukung instalasi dan implementasi perangkat lunak di Asia. Pada tanggal 23 Desember 1999, perusahaan mengadakan perjanjian jasa profesional dengan PT SAP Indonesia untuk memperoleh perangkat lunak konsultasi dan layanan profesional untuk mendukung instalasi dan implementasi perangkat lunak SAP di Asia.
INSTRUMEN KEUANGAN, MANAJEMEN RISIKO
The Group's net outstanding foreign currency exposure at the reporting date is disclosed in Note 34. The carrying amount of the financial assets included in the consolidated financial statements, net of any provision for losses, represents the Group's exposure to credit risk. The contractual term is based on the earliest date on which the Group may have to pay.
The capital structure of the Group consists of cash and cash equivalents (note 5), other long-term financial assets (note 6), debts consisting of lease obligations (note 18) and the holding's equity capital, which consists of share capital (note 20). ), additional paid-in capital (note 21), retained earnings, other comprehensive income (note 22) and non-controlling interest (note 23).
HAL LAINNYA
Pengukuran nilai wajar Tingkat 1 adalah pengukuran yang berasal dari harga kuotasi (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang identik; yang dapat diakses oleh entitas pada tanggal pengukuran; Pengukuran nilai wajar Tingkat 2 adalah pengukuran yang berasal dari input selain harga kuotasian yang termasuk dalam Tingkat 1 yang dapat diobservasi untuk aset atau liabilitas, baik secara langsung (misalnya, harga) atau tidak langsung (misalnya, penyimpangan dari harga); Dan. Pengukuran nilai wajar level 3 adalah pengukuran yang berasal dari teknik penilaian yang mencakup input terhadap aset atau liabilitas yang tidak didasarkan pada data pasar yang dapat diobservasi (input yang tidak dapat diobservasi).
OTHER MATTER
Hingga tanggal penutupan laporan keuangan konsolidasian, grup masih mempelajari dampak penerapan PP 35/2021 yang akan tercermin pada laporan keuangan konsolidasi grup periode berikutnya.
KONDISI INDUSTRI
INDUSTRY CONDITION Walaupun kondisi pandemi Covid-19 menunjukan
TANGGUNG JAWAB MANAJEMEN DAN PERSETUJUAN ATAS LAPORAN KEUANGAN
MANAGEMENT RESPONSIBILITY AND APPROVAL OF CONSOLIDATED FINANCIAL
