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20231031_INAI_Laporan Informasi dan Fakta Material_31483502_lamp1.pdf
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PT INDAL ALUMINIUM INDUSTRY Tbk DAN ENTITAS ANAK / AND ITS SUBSIDIARIES Laporan Keuangan Konsolidasian Pada tanggal 30 September 2023 dan 31 Desember 2022 Consolidated Financial Statements As of September 30, 2023 and December 31, 2022 Serta untuk periode sembilan bulan yang berakhir 30 September 2023 dan 2022 And for the nine-month periods ended September 30, 2023 and 2022
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Daftar isi I / Table of contents
Halaman / Page
Laporan Keuangan Konsolidasian / Consolidated Financial Statements
Laporan Posisi Keuangan Konsolidasian /
Consolidated Statements of Financial Oosition 1–3
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian /
Consolidated Statements of Profit or Losis and Other Comprehensve Income 4–5
Laporan Perubahan Ekuitas Konsolidasian /
Consolidated Statements of Changes in Equity 6
Laporan Arus Kas Konsolidasian /
Consolidated Statements of Cash Flows 7
Catatan Atas Laporan Keuangan Konsolidasian /
Notes to Consolidated Financial Statements 8 – 105
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
31 Des 2022 /
Catatan / 30 Sept 2023 / Dec 31, 2022
Notes Sept 30, 2023 (Audited)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Cash and
setara kas 2d,2e,2h,2y,4,38,39,41 41.551.858.247 84.163.401.315 cash equivalents
Saldo bank yang dibatasi
penggunaannya 2d,2f,2h,5,38,39 13.706.054.410 16.880.493.685 Restricted bank accounts
Investasi jangka pendek 2d,2g,2h,6,38,39 11.334.882.508 17.722.992.480 Short-term investments
Piutang usaha Accounts receivable
Pihak ketiga, neto 2d,2h,2i,7,38,39 202.082.941.230 202.013.586.505 Third parties, net
Pihak berelasi 2h,2i,2y,8,38,41 1.076.414.696 16.801.246.210 Related parties
Piutang retensi 2h,2j,9,38 79.331.188.161 96.451.218.972 Retentions receivable
Tagihan bruto kepada Gross amount due to
pemberi kerja, neto 2h,2k,10,38 145.383.426.758 135.550.105.814 customers, net
Piutang lain-lain Other receivables
Pihak ketiga, neto 2h,11,38 2.343.948.128 701.494.371 Third parties, net
Pihak berelasi 2d,2h,2y,11,38,39,41 1.056.152.524 486.999.551 Related parties
Persediaan, neto 2l,12 520.790.104.588 546.614.177.557 Inventories, net
Pajak dibayar dimuka 2t,25a 23.807.262.889 26.025.771.538 Prepaid taxes
Uang muka pembelian, Advance payments,
bagian lancar 13 23.473.066.688 17.824.930.904 current portion
Beban dibayar dimuka 2m,14 19.042.654.184 3.599.602.494 Prepaid expenses
Piutang pajak, bagian lancar 2t,25b 27.058.608.912 30.906.453.950 Taxes receivable,curent portion
JUMLAH ASET LANCAR 1.112.038.563.923 1.195.742.475.346 TOTALCURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka pembelian, Advance payments,
bagian tidak lancar 13 18.797.464.741 18.550.419.837 non-current portion
Properti investasi, neto 2o,15 34.768.201.058 36.314.615.491 Investment property, net
Aset tetap, neto 2n,16 275.302.504.222 287.678.804.531 Fixed assets, net
Aset hak guna, neto 2u,2y,17a,41 1.343.198.603 2.149.117.769 Right of use assets, net
Aset pajak tangguhan 2t,25d 12.932.460.838 12.769.019.532 Deferred tax assets
Piutang pajak, Taxes receivable,
bagian tidak lancar 2t,25b 12.727.964.937 - non-current portion
Aset tak berwujud 2p 122.314.070 122.314.070 Intangible assets
Uang jaminan 18 1.450.171.816 1.469.207.652 Security deposits
JUMLAH TOTAL
ASET TIDAK LANCAR 357.444.280.285 359.053.498.882 NON CURRENT ASSETS
JUMLAH ASET 1.469.482.844.208 1.554.795.974.228 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of
dari laporan keuangan konsolidasian ini. the consolidated financial statements.
1
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
31 Des 2022 /
Catatan / 30 Sept 2023 / Dec 31, 2022
Notes Sept 30, 2023 (Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LANCAR CURRENT LIABILITIES
Pinjaman bank Short-term
jangka pendek 2d,2h,19,38,39 795.499.150.418 832.485.225.762 bank borrowings
Utang usaha Accounts payable
Pihak ketiga 2d,2h,20,38,39 155.637.381.976 129.244.370.844 Third parties
Pihak-pihak
berelasi 2d,2h,2y,21,38,39,41 5.424.220.481 10.886.490.815 Related parties
Utang pajak 2t,25c 4.433.155.965 5.153.564.705 Taxes payable
Beban yang masih harus dibayar 2h,22,38 82.524.278.300 87.075.298.530 Accrued expenses
Uang muka pelanggan 2q,23 113.806.346.034 127.335.244.433 Advance from customers
Bagian liabilitas jangka panjang
yang jatuh tempo Current maturity portion of
dalam waktu satu tahun long-term liabilities
Liabilitas sewa 2h,2u,2y,17b,38,41 1.286.138.171 1.193.577.187 Lease liabilities
Utang lain-lain Other payables
Pihak ketiga 2h,24,38 858.433.778 21.953.796 Third parties
Pihak berelasi 2d,2h,2y,24,38,39,41 - 170.951.017 Related party
JUMLAH TOTAL
LIABILITAS LANCAR 1.159.469.105.123 1.193.566.677.089 CURRENT LIABILITIES
LIABILITAS TIDAK LANCAR NON-CURRENT LIABILITIES
Liabilitas jangka panjang, setelah
dikurangi bagian yang jatuh Long-term liabilities, net of
tempo dalam satu tahun current maturity portion
Liabilitas sewa 2h,2u,2y,17b,38,41 32.422.143 1.318.560.314 Lease liabilities
Liabilitas diestimasi atas Estimated liabilities for
imbalan kerja karyawan 2s,37 62.428.032.262 62.428.032.262 employees benefits
JUMLAH LIABILITAS TOTAL NON-CURRENT
TIDAK LANCAR 62.460.454.405 63.746.592.576 LIABILITIES
JUMLAH LIABILITAS 1.221.929.559.528 1.257.313.269.665 TOTAL LIABILITIES
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of
dari laporan keuangan konsolidasian ini. the consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
31 Des 2022 /
Catatan / 30 Sept 2023 / Dec 31, 2022
Notes Sept 30, 2023 ( Audited)
EKUITAS EQUITY
Ekuitas Equity
yang dapat diatribusikan kepada attributable to
Pemilik Entitas Induk Owners of the Parent
Modal saham - nilai nominal Capital stock - nominal value
Rp 125 per lembar saham pada Rp 125 of per share in June 30,
30 September 2023 dan 31 Desember 2022 in 2023 and Desecember 31,2022
Modal dasar - Authorized capital -
1.232.000.000 saham 1,232,000,000 shares
periode 30 September 2022 dan in June 30, 2023 and
31 Desember 2022 December 31, 2022
Modal ditempatkan dan Subscribed and
disetor penuh 633.600.000 saham paid-up capital 633,600,000
pada 30 September 2023 dan in June 30, 2023 and
31 Desember 2022 26 79.200.000.000 79.200.000.000 December 31, 2022
Tambahan modal disetor 27 25.273.586.536 25.273.586.536 Additional paid-in capital
Komponen ekuitas lainnya 28 197.708.245.502 202.052.604.427 Other equity components
Saldo laba Retained earnings
(akumulasi kerugian) (54.628.547.358) (9.043.486.400) (deficit)
247.553.284.680 297.482.704.563
Kepentingan non-pengendali 2c,46 - - Non-controlling interest
JUMLAH EKUITAS 247.553.284.680 297.482.704.563 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 1.469.482.844.208 1.554.795.974.228 EQUITY
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of
dari laporan keuangan konsolidasian ini. the consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk periode sembilan bulan yang berakhir tanggal For the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
Catatan / 30 Sept 2023 / 30 Sept 2022 /
Notes Sept 30, 2023 Sept 30, 2022
PENJUALAN 2r,30 953.960.289.870 1.173.148.241.696 SALES
BEBAN POKOK PENJUALAN 2r,31,32 (873.508.290.321) (1.080.068.521.664) COST OF GOODS SOLD
LABA KOTOR 80.451.999.549 93.079.720.032 GROSS PROFIT
Beban penjualan 2r,33 (13.180.175.541) (21.776.652.362) Selling expenses
Beban umum dan General and
administrasi 2r,33 (56.201.171.108) (49.971.457.703) administrative expenses
LABA (RUGI) USAHA 11.070.652.900 21.331.609.967 OPERATING PROFIT (LOSS)
Pendapatan bunga 2r,2y,34,41 335.762.128 321.517.716 Interest income
Beban bunga 2r,2y,35,41 (47.205.047.344) (44.031.547.395) Interest expenses
Pendapatan (beban) lain-lain 2r,36 (78.495.962) (6.229.663.564) Other income (expenses)
LABA (RUGI) SEBELUM PROFIT (LOSS) BEFORE
PAJAK PENGHASILAN BADAN (35.877.128.278) (28.608.083.276) CORPORATE INCOME TAX
MANFAAT (BEBAN) 2t,25d INCOME TAX
PAJAK PENGHASILAN BENEFIT (EXPENSES)
Pajak kini - final (7.271.468.128) (9.429.005.788) Final - current tax
Pajak kini - tidak final (2.600.315.857) (3.551.573.469) Non final - current tax
Pajak tangguhan 163.851.305 321.630.919 Deferred tax
BEBAN PAJAK (9.707.932.680) (12.658.948.338) TAX EXPENSE
LABA (RUGI) PROFIT (LOSS)
PERIODE BERJALAN (45.585.060.958) (41.267.031.614) FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
PERIODE BERJALAN FOR THE PERIOD
Pos yang tidak akan direklasifikasi ke Item not to be reclassified to
laba rugi periode berikutnya profit or loss in subsequent periods:
Pendapatan atas Gain on
liabilitas imbalan kerja 2s,37 - - employee benefit liabilities
Beban pajak tangguhan Expenses of deferred tax
terkait manfaat pasti 2s,37 - - related defined benefit
Jumlah pos yang tidak akan Total item not to be
direklasifikasi ke laba rugi reclassified to profit or loss
periode berikutnya - - in subsequent periods
Pos yang akan direklasifikasi ke Item to be reclassified to
laba rugi profit or loss
periode berikutnya: in subsequent periods:
Selisih kurs karena Exchange difference on
penjabaran laporan keuangan (4.344.358.925) 12.751.813.668 financial statement translations
JUMLAH PENGHASILAN (RUGI) TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME (LOSS)
PERIODE BERJALAN FOR THE PERIOD
(dipindahkan) (49.929.419.883) (28.515.217.946) (total c/f)
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of
dari laporan keuangan konsolidasian ini. the consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
(lanjutan) (continued)
Untuk periode sembilan bulan yang berakhir tanggal For the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
Catatan / 30 Sept 2023 / 30 Sept 2022 /
Notes Sept 30, 2023 Sept 30, 2022
JUMLAH PENGHASILAN (RUGI) TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME (LOSS)
PERIODE BERJALAN FOR THE PERIOD
(pindahan) (49.929.419.883) (28.515.217.946) (total b/f)
Laba (rugi) yang dapat Profit (loss)
diatribusikan kepada: attributable to:
Pemilik entitas induk 40 (45.585.060.958) (41.267.031.614) Owners of the parent
JUMLAH (45.585.060.958) (41.267.031.614) TOTAL
Penghasilan (rugi) Comprehensive
komprehensif yang dapat income (loss)
diatribusikan kepada: attributable to:
Pemilik entitas induk (49.929.419.883) (28.515.217.946) Owners of the parent
JUMLAH (49.929.419.883) (28.515.217.946) TOTAL
LABA (RUGI) PER SAHAM DASAR: PROFIT (LOSS) PER SHARE:
LABA (RUGI) INCOME (LOSS)
PERIODE BERJALAN 40 (45.585.060.958) (41.267.031.614) FOR THE PERIOD
Jumlah rata-rata tertimbang Weighted average number
saham yang beredar 633.600.000 633.600.000 of outstanding shares
Laba (rugi) per saham dasar 2v,40 (71,95) (65,13) Basic earning per share
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of
dari laporan keuangan konsolidasian ini. the consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN CHANGES IN EQUITY
Untuk periode sembilan bulan yang berakhir tanggal For the nine-month periods ended
30 September 2023 dan 31 Desember 2022 September 30, 2022 and December 31, 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
Selisih kurs
karena penjabaran
Modal ditempatkan laporan keuangan/
dan disetor/ Tambahan Exchange difference Surplus Saldo laba Jumlah
Subscribed and modal disetor/ on financial revaluasi/(akumulasi kerugian)/ Ekuitas/
Catatan/ paid-up Additional statement Revaluation Retained earnings Total
Notes capital stock paid-in capital translations surplus (deficit) Equity
Saldo per Balance as of
1 Januari 2022 26,27,28,44 79.200.000.000 25.273.586.536 24.767.630.212 157.174.927.670 100.227.358.176 386.643.502.594 January 1, 2022
Penghasilan (rugi) komprehensif Comprehensive income (loss)
tahun 2022 - - 20.110.046.545 - (109.270.844.576) (89.160.798.031) year 2022
Saldo per Balance as of
31 Desember 2022 26,27,28,44 79.200.000.000 25.273.586.536 44.877.676.757 157.174.927.670 (9.043.486.400) 297.482.704.563 December 31, 2022
Saldo per Balance as of
1 Januari 2023 79.200.000.000 25.273.586.536 44.877.676.757 157.174.927.670 (9.043.486.400) 297.482.704.563 January 1, 2023
Penghasilan (rugi) Comprehensive
komprehensif periode income (loss) period
30 September 2023 - - (4.344.358.925) - (45.585.060.958) (49.929.419.883) September 30, 2023
Saldo per Balance as of
30 September 2023 26,27,28,44 79.200.000.000 25.273.586.536 40.533.317.832 157.174.927.670 (54.628.547.358) 247.553.284.680 September 30, 2023
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements,
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian ini. which form an integral part of the consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk periode sembilan bulan yang berakhir tanggal For the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 dan 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
Catatan / 30 Sept 2023 / 30 Sept 2022 /
Note Sept 30, 2023 Sept 30, 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 1.037.743.795.506 1.158.027.314.005 Cash received from customers
Pembayaran kas kepada pemasok (882.299.188.166) (1.053.249.052.228) Cash payment to suppliers
Pembayaran kas kepada karyawan (135.652.486.682) (140.901.462.284) Cash payment to employees
Kas diperoleh dari Cash provided by
(digunakan untuk) operasi 19.792.120.658 (36.123.200.507) (used for) operations
Penerimaan pendapatan bunga 335.762.128 321.517.716 Interest income received
Pembayaran bunga pinjaman (47.652.219.005) (43.590.685.718) Payment of loan interest
Penerimaan hasil restitusi pajak 3.983.214.871 47.661.679.827 Received from tax restitution
Pembayaran pajak penghasilan (25.649.009.012) (13.918.220.212) Payment of income tax
Penerimaan uang muka penjualan (13.528.898.399) 17.437.962.254 Advanced received from customers
Pembayaran management fee (1.980.000.000) (1.980.000.000) Management fee payment
Kas bersih diperoleh dari Net cash provided by
(digunakan untuk) (used in)
aktivitas operasi (64.699.028.759) (30.190.946.640) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Saldo bank Restricted
yang dibatasi penggunaannya 3.174.439.275 299.343.762 bank accounts
Penempatan (penarikan) deposito Placement (withdrawal) of time
berjangka dan rekening giro 6.388.109.972 642.673.079 deposit and current account
Hasil penjualan aset tetap 972.893.791 - Proceeds from sale of fixed assets
Perolehan aset tetap (1.035.178.027) (915.240.703) Acquisitions of fixed assets
Penerimaan (pemberian) piutang Receive (giving) of receivable
kepada pihak-pihak berelasi (569.152.973) - to related parties
Kas bersih digunakan untuk Net cash used in
aktivitas investasi 8.931.112.038 26.776.138 investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penambahan utang bank 235.867.241.202 361.225.243.373 Proceeds of bank loans
Pembayaran utang bank (221.618.091.528) (343.954.114.478) Payment of bank loans
Pembayaran utang Payment of payable
kepada pihak-pihak berelasi (170.951.017) - to related parties
Kas bersih diperoleh dari Net cash provided by
aktivitas pendanaan 14.078.198.657 17.271.128.895 financing activities
KENAIKAN NET INCREASE
(PENURUNAN) BERSIH KAS (DECREASE) IN CASH
DAN SETARA KAS (41.689.718.064) (12.893.041.607) AND CASH EQUIVALENT
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 84.163.401.315 45.519.437.021 AT BEGINNING OF YEAR
Dampak perubahan selisih kurs (921.825.004) 3.100.688.905 Effect of exchange rate differences
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 2e, 4 41.551.858.247 35.727.084.319 AT END OF YEAR
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements, which form an integral part of the
dari laporan keuangan konsolidasian ini. consolidated financial statements.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Indal Aluminium Industry Tbk ("Entitas") didirikan PT Indal Aluminium Industry Tbk (the "Entity") was
dalam rangka Undang-Undang Penanaman Modal established within the framework of the Domestic
dalam Negeri No. 6 tahun 1968 jo. Undang-Undang Capital Investment Law No. 6 year 1968 as amended
No. 12 tahun 1970 berdasarkan akta No. 62 tanggal by Law No.12 year 1970 based on notarial deed No.
16 Juli 1971 dari Djoko Supadmo, S.H., notaris di 62 dated July 16,1971 of Djoko Supadmo, S.H.,
Jakarta yang kemudian diubah dengan akta No. 2 notary in Jakarta which was amended by notarial
tanggal 1 Nopember 1973 dari Eliza Pondaag, S.H., deed No. 2 dated November 1, 1973 of Eliza
notaris di Jakarta. Akta pendirian tersebut telah Pondaag, S.H., notary in Jakarta. The deed of
mendapat pengesahan dari Menteri Kehakiman establishment was approved by the Minister of
Republik Indonesia dalam Surat Keputusannya Justice of the Republic of Indonesia in his decision
No.YA.5/406/9 tanggal 14 Desember 1973 serta letter No.YA.5/406/9 dated December 14, 1973 and
diumumkan dalam Berita Negara No. 1 tanggal 2 was published in the State Gazette No. 1 dated
Januari 1974. Anggaran Dasar Entitas telah January 2, 1974. The articles of association of the
mengalami beberapa kali perubahan, terakhir dengan Entity been amended several times, most recently by
Akta No. 57 tanggal 25 Agustus 2020 dari Anita Notarial Deed No. 57 dated August 25, 2020 of Anita
Anggawidjaja, S.H., notaris di Surabaya mengenai Anggawidjaja, S.H., notary in Surabaya, concerning
penyesuaian Anggaran Dasar Perseroan dengan the changes in its articles of association to conform
Peraturan Otoritas Jasa Keuangan ("OJK") with Regulation of the Financial Services Authority
No.15/POJK.04/2020 tentang Penyelenggaraan Rapat ("OJK") No.15/POJK.04/2020 on the Organizations
Umum Pemegang Saham Perusahaan Terbuka dan of the General Meeting of Shareholders of Public
Peraturan No.16/POJK.04/2020 tentang Pelaksanaan Company and Regulation No.16/POJK.04/2020 on
Rapat Umum Perusahaan Terbuka Secara Elektronik Holdings of the General Meeting of Shareholders of
(e-RUPS). Anggaran Dasar di atas telah mendapat Public Company by Electronic (e-RUPS). The
persetujuan Menteri Hukum dan Hak Asasi Manusia articles of association of the Entity above has been
Republik Indonesia dalam Surat Keputusannya No. approved by the Minister of Law and Human Rights
AHU-AH.01.03-0391419 tanggal 28 September 2020. in his decision letter No. AHU-AH.01.03-0391419
dated September 28, 2020.
Kantor pusat Entitas beralamat di Jl. Kembang Jepun The Entity's head office is located at Jl. Kembang
No. 38 - 40 Surabaya 60162, dengan pabrik berlokasi Jepun No. 38 - 40 Surabaya 60162 and its plants are
di Maspion Unit I Gedangan, Sidoarjo. located in Maspion Unit I Gedangan, Sidoarjo.
Sesuai dengan pasal 3 anggaran dasar Entitas, ruang In Accordance with articles number 3 of Entity article
lingkup kegiatan Entitas terutama meliputi bidang association, the scope of its activities is mainly to
manufaktur aluminium sheets, rolling mill dan engage in the manufacture of aluminium sheets,
extrusion plant. Entitas mulai berproduksi secara rolling mill and plant extrusion. The Entity started
komersial pada bulan Januari 1974. commercial operations in January 1974.
Hasil produksi Entitas dipasarkan di dalam dan di luar The Entity's products are marketed both domestically
negeri, termasuk Australia, Asia dan Eropa. Jumlah and internationally, including Australia, Asia and
karyawan (termasuk karyawan tidak tetap) Entitas dan Europe. The Entity and Subsidiaries had an average
Entitas Anak rata-rata 1.965 orang masing-masing total number of employees (including non permanent
pada 30 September 2023 dan 31 Desember 2022. employees) of 1,965 and 2,043 employees each on
June 30, 2023 and December 31, 2022.
8
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
1. UMUM (lanjutan) 1. GENERAL(continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information (continued)
Entitas tidak memiliki entitas induk langsung dan entitas The entity has no direct parent entity and a major parent
induk utama karena tidak terdapat pemilik saham entity since there is no shareholder of the Entity with a
Entitas yang persentase kepemilikannya lebih dari 50%. percentage of ownership more than 50%.
Dewan Komisaris dan Dewan Direksi Board of Commissioners and Board of Directors
Entitas tergabung dalam kelompok usaha Maspion. The Entity is part of Maspion group. The Entity's
Susunan pengurus Entitas pada tanggal 30 September management on September 30, 2023 and December 31,
2023 dan 31 Desember 2022 adalah sebagai berikut: 2022 , consist of the following:
Dewan Komisaris Board of Commissioners
Presiden Komisaris Welly Muliawan President Commissioner
Komisaris Independen Supranoto Dipokusumo Independent Commissioner
*) Komisaris Entitas, Bapak Gunardi Go The entIty's commissioner, Mr gunardi Go *)
Meninggal dunia pada 16 September 2023 passed away on September 16, 2023
Dewan Direksi Board of Directors
Presiden Direktur Alim Markus President Director
Direktur Alim Mulia Sastra Director
Direktur Alim Prakasa Director
Direktur Wibowo Suryadinata Director
Direktur Cahyadi Salim Director
Susunan Komite Audit Entitas pada tanggal 30 The Entity's Audit Committee at September 30, 2023 and
September 2023 dan 31 Desember 2022 adalah: December 31, 2022 consist of the following:
Komite Audit Audit Committee
Ketua Supranoto Dipokusumo Chief
Anggota Heri Kustiyono Rudiantoro Members
Anggota Bambang Njotoprajitno Members
Perincian gaji dan tunjangan untuk Dewan Komisaris Salaries and allowances for Board of Commisioners and
dan Direksi untuk periode yang berakhir pada tanggal Board of Directors for the period ended September 30,
30 September 2023 dan 31 Desember 2022 adalah 2023 and December 31, 2022 were as follows:
sebagai berikut:
30 Sept 2023 / Sept 30, 2023 30 Sept 2022 / Sept 30, 2022
Dewan Komisaris 1.174.214.700 1.092.060.188 Board of Commissioners
Dewan Direksi 2.467.170.900 2.003.795.600 Board of Directors
b. Penawaran umum efek Entitas b. Public offering of shares of the Entity
Pada tanggal 10 Nopember 1994, Entitas memperoleh On November 10, 1994, the Entity obtained notice of
pernyataan efektif dari Ketua Badan Pengawas Pasar effectively from the Chairman of Capital Market
Modal (BAPEPAM) dengan suratnya No. S- Supervisory Agency (BAPEPAM) in its Letter No. S-
1848/PM/1994 untuk melakukan penawaran umum atas 1848/PM/1994 for its public offering of 13,200,000 shares.
13.200.000 saham Entitas kepada masyarakat. Pada On December 5, 1994, these shares were listed in the
tanggal 5 Desember 1994 saham tersebut telah Indonesia Stock Exchange.
dicatatkan pada Bursa Efek Indonesia.
9
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
1. UMUM (lanjutan) 1. GENERAL(continued)
b. Penawaran umum efek Entitas (lanjutan) b. Public offering of shares of the Entity (continued)
Pada tanggal 30 September 2023 dan 31 Desember On September 30, 2023 and December 31, 2022, all of the
2022, seluruh saham Entitas sejumlah 633.600.000 dan Entity shares amounted to 633,600,000 and 633,600,000
633.600.000 lembar saham telah dicatatkan pada shares are listed in Indonesia Stock Exchange.
Bursa Efek Indonesia.
c. Entitas Anak yang dikonsolidasi c. Consolidated Subsidiaries
Entitas memiliki saham Entitas Anak sebagai berikut: The Entity has ownership interest in the following
Subsidiaries:
Persentase
kepemilikan/ Tahun
Entitas Anak/ Domisili/ Jenis usaha/ Percentage of operasional
Subsidiaries Domicile Nature of business ownership Komersial / Jumlah aset per
30 Sept' 31 Des' Start of 30 September 2023
2023 2022 commercial Total assets as of
% % operations September 30, 2023
Kepemilikan langsung / Direct ownership
PT Indalex Sidoarjo Jasa konstruksi/ 99,99 99,99 1993 544.747.169.163
Construction services
PT Indal Investindo Surabaya Investasi/ 99,99 99,99 1997 421.954.051.610
Investment
PT Indal Servis Surabaya Perdagangan umum/ 99,99 99,99 1999 2.390.000
Sentra General trading
Kepemilikan tidak langsung / Indirect ownership
PT ERP Multisolusi
Indonesia Surabaya Jasa software/ 99,99 99,99 1999 1
dimiliki PT Indal Investindo/ Software services
owned by PT Indal Investindo
PT Warna Cemerlang
Industri Gresik Manufaktur cat/ 99,99 99,99 1999 21.879.434.598
dimiliki PT Indal Investindo/ Manufacturing of paint
owned by PT Indal Investindo
PT Indal Reiwa Auto Gresik Manufaktur 100,00 40,00 1998 351.557.152.074
dimiliki PT Indal Investindo/ aluminum extrusion/
owned by PT Indal Investindo Manufacturing of
aluminum extrusion
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Laporan keuangan konsolidasian PT Indal Aluminium The consolidated financial statements of PT Indal
Industry Tbk dan Entitas Anak disusun oleh manajemen Aluminium Industry Tbk and its Subsidiaries were prepared
berdasarkan standar akuntansi keuangan yang berlaku by the management in accordance with Indonesian
di Indonesia dan diselesaikan pada tanggal 27Juli Financial Accounting Standard and completed on July 27,
2023. 2023.
10
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
a. Pernyataan kepatuhan a. Statement of compliance
Laporan keuangan konsolidasian ini disusun sesuai Consolidated financial statements prepared in accordance
dengan Standar Akuntansi Keuangan ("SAK") di with Indonesian Financial Accounting Standards ("SAK").
Indonesia. Kebijakan akuntansi yang dipakai telah The accounting policies adopted are in accordance with
sesuai dengan kebijakan yang dipakai untuk menyusun the policies used to prepare consolidated financial
laporan keuangan konsolidasian sebagaimana statements as described below.
dijelaskan di bawah ini.
b. Dasar penyusunan laporan keuangan konsolidasian b. Basis of preparation of consolidated financial
statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been prepared
berdasarkan Standar Akuntansi Keuangan ("SAK") di based on Financial Accounting Standards (“SAK”) in
Indonesia, yang mencakup Pernyataan dan Interpretasi Indonesia, which comprise the Statements and
yang dikeluarkan oleh Dewan Standar Akuntansi Interpretations issued by the Board of Financial
Keuangan Ikatan Akuntan Indonesia dan Peraturan No. Accounting Standards of the Indonesian Institute of
VIII.G.7 mengenai Peraturan Penyajian dan Accountants and the Regulations No. VIII.G.7 concerning
Pengungkapan Laporan Keuangan Emiten atau Guidelines on Financial Statement Presentation and
Perusahaan Publik yang diterbitkan oleh Otoritas Jasa Disclosures by the Public Companies issued by Financial
Keuangan (OJK) (dahulu BAPEPAM-LK) sesuai Service Authority (“OJK”) (formerly BAPEPAM-LK) as
dengan Surat Keputusan No.Kep-347/BL/2012 mentioned by the Decision Letter No.Kep-347/BL/2012
tertanggal 25 Juni 2012. dated June 25, 2012.
Laporan keuangan konsolidasian disusun berdasarkan The consolidated financial statements have been prepared
asumsi kelangsungan usaha serta atas dasar akrual, on going concern assumption and accrual basis, as
yang dimodifikasi oleh revaluasi tanah dan bangunan, modified by the revaluation of land and buildings, except
kecuali laporan arus kas konsolidasian yang for the consolidated statements of cash flows using the
menggunakan dasar kas. Dasar pengukuran dalam cash basis. The basis of measurement in preparation of
penyusunan laporan keuangan ini adalah konsep biaya these financial statements is the historical costs, except
perolehan, kecuali beberapa akun tertentu yang for certain accounts which have been prepared on the
didasarkan pengukuran lain sebagaimana dijelaskan basis of other measurements as described in their
dalam kebijakan akuntansi masing-masing akun respective policies. Historical cost is generally based on
tersebut. Biaya perolehan umumnya didasarkan pada the fair value of the consideration given in exchange for
nilai wajar imbalan yang diserahkan dalam assets.
pemerolehan aset.
Laporan arus kas konsolidasian disajikan The consolidated statements of cash flows is presented
menggunakan metode langsung dengan using direct method by classifying cash flows on the basis
mengelompokkan penerimaan dan pengeluaran kas of operating, investing and financing activities.
dan setara kas ke dalam aktivitas operasi, investasi dan
pendanaan.
Transaksi-transaksi yang termasuk dalam laporan Items included in the consolidated financial statements are
keuangan konsolidasian diukur dengan mata uang measured using the currency of the primary economic
lingkungan ekonomi utama ("mata uang fungsional"). environment ("the functional currency"). The consolidated
Laporan keuangan konsolidasian disajikan dalam financial statements are presented in Rupiah, which is the
Rupiah, yang merupakan mata uang fungsional dan functional and presentation currency.
penyajian.
11
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
b. Dasar penyusunan laporan keuangan konsolidasian b. Basis of preparation of consolidated financial
(lanjutan) statements (continued)
Estimasi dan pertimbangan akuntansi yang signifikan Significant accounting estimate and judgement applied in
yang diterapkan dalam penyusunan laporan keuangan the preparation of these consolidated financial statements
konsolidasian diungkapkan pada catatan 3. are disclosed in note 3.
Perubahan atas Pernyataan Standar Akuntansi Changes to the Statements of Financial Accounting
Keuangan (“PSAK”) dan Interpretasi Standar Standards (“PSAK”) and Interpretations of Statements
Akuntansi Keuangan (“ISAK”) of Financial Accounting Standards (“ISAK”)
Standar akuntansi revisian berikut yang relevan untuk The following revised accounting standards which are
Entitas, berlaku efektif sejak tanggal 1 Januari 2022 relevant to the Entity, are effective from January 1, 2022
dan tidak memiliki pengaruh signifikan terhadap laporan and do not result in significant impact to the Entity’s
keuangan Entitas: financial statements:
- Amendemen PSAK 22 ”Kombinasi Bisnis”; - Amendment to PSAK 22 “Business Combinations”;
- Amendemen PSAK 57 ”Provisi, Liabilitas Kontinjensi - Amendment to PSAK 57 “Provisions, Contingent
dan Aset Kontinjensi”; Liabilities and Contingent Assets”;
- Penyesuaian Tahunan PSAK 71 ”Instrumen - Annual Improvement of PSAK 71 “Financial
Keuangan”; Instruments”;
- Penyesuaian Tahunan PSAK 73 ”Sewa”. - Annual Improvement of PSAK 73 “Leases”.
Standar akuntansi revisian yang telah diterbitkan dan The following revised accounting standards issued and
relevan untuk Entitas, berlaku efektif sejak tanggal relevant to the Entity, are effective from January 1, 2023
1 Januari 2023 dan belum diterapkan secara and have not been early adopted by the Entity:
dini oleh Entitas:
- Amendemen PSAK 1 “Penyajian Laporan - Amendment to PSAK 1 “Presentation of Financial
Keuangan”; Statements”;
- Amendemen PSAK 16 ”Aset Tetap”; - Amendment to PSAK 16 “Fixed Assets”;
- Amendemen PSAK 25 ”Kebijakan Akuntansi, - Amendment to PSAK 25 “Accounting Policies, Changes
Perubahan Estimasi Akuntansi dan Kesalahan”; in Accounting Estimates and Errors”;
- Amendemen PSAK 46 ”Pajak Penghasilan”. - Amendment to PSAK 46 “Income Taxes”.
Pada tanggal pengesahan laporan keuangan, Entitas As at the authorization date of these financial statements,
sedang mempertimbangkan implikasi dari penerapan the Entity is assessing the implication of the above
standar-standar tersebut, terhadap laporan keuangan standards, to the Entity’s financial statements.
Entitas.
c. Prinsip-prinsip konsolidasian c. Principles of consolidation
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include financial
keuangan Entitas dan Entitas Anak (Grup), Catatan 1c. statements of the Entity and its Subsidiaries (the Group),
Note 1c.
12
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
c. Prinsip-prinsip konsolidasian (lanjutan) c. Principles of consolidation (continued)
Entitas Anak adalah suatu entitas dimana Grup memiliki A Subsidiary is an entity over which the Group has control.
pengendalian. Pengendalian timbul ketika Entitas The Entity controls an Entity when the Entity is exposed to,
terekspos atas, atau memiliki hak untuk, imbal hasil or has rights to, variable returns from its involvement with
yang bervariasi dari keterlibatannya dengan Entitas dan the Entity and has the ability to affect those returns through
memiliki kemampuan untuk memengaruhi imbal hasil its power over the Entity. Subsidiaries are fully
tersebut melalui kekuasaannya atas Entitas. Entitas consolidated from the date on which the control is
Anak dikonsolidasikan secara penuh sejak tanggal di transferred to the Entity. Subsidiaries are deconsolidated
mana pengendalian dialihkan kepada Entitas. Entitas from the date on which that control ceases.
Anak tidak dikonsolidasikan lagi sejak tanggal di mana
Entitas kehilangan pengendalian.
Kombinasi bisnis dicatat dengan menggunakan metode The acquisition method is used to account for business
akuisisi. Imbalan yang diserahkan untuk akuisisi suatu combinations. The consideration transferred for the
Entitas Anak adalah sebesar nilai wajar aset yang acquisition of a Subsidiary is the fair value of the assets
diserahkan, saham yang diterbitkan atau liabilitas yang given, shares issued or liabilities incurred at the date of
diakui pada tanggal akuisisi. Kelebihan jumlah imbalan acquisition. The excess of the aggregate of the
yang dialihkan dan nilai wajar jumlah kepentingan non- consideration transferred and the fair value of non-
pengendali atas jumlah aset teridentifikasi bersih yang controlling interest over the net identifiable assets and
diperoleh dan kewajiban yang timbul dicatat sebagai liabilities acquired is recorded as goodwill. If this
goodwill. Jika jumlah imbalan yang diserahkan lebih consideration is lower than the fair value of the net assets
rendah dari nilai wajar aset neto Entitas Anak yang of the Subsidiary acquired, the difference is recognized
diakuisisi, selisihnya diakui langsung dalam laporan directly in the consolidated profit or loss.
laba rugi konsolidasian.
Imbalan kontinjensi yang masih harus dialihkan oleh Any contingent consideration to be transferred by the
Grup diakui sebesar nilai wajar pada tanggal akuisisi. Group is recognized at fair value at the acquisition date.
Perubahan selanjutnya atas nilai wajar imbalan Subsequent changes to the fair value of the contingent
kontinjensi yang diakui sebagai aset atau liabilitas consideration that are deemed to be an asset or liability
dicatat sesuai dengan PSAK 71 “Instrumen Keuangan”, are recognized in accordance with PSAK 71 “Financial
dalam laporan laba rugi. Imbalan kontinjensi yang Instruments” in profit or loss. Contingent consideration that
diklasifikasikan sebagai ekuitas tidak diukur kembali is classified as equity is not remeasured and its
dan penyelesaian selanjutnya diperhitungkan dalam subsequent settlement is accounted for within equity.
ekuitas.
Untuk setiap akuisisi, Entitas mengakui kepentingan For every acquisition, the Entity recognizes any non-
non-pengendali pada pihak yang diakuisisi baik controlling interests in the acquiree on an acquisition by
sebesar nilai wajar atau sebesar bagian proporsional acquisition basis, either at fair value or at the non-
kepentingan non-pengendali atas aset neto pihak yang controlling interest’s proportionate share of the acquiree’s
diakuisisi. Kepentingan non-pengendali disajikan di net assets. Non-controlling interests are reported as equity
ekuitas dalam laporan posisi keuangan konsolidasian, in the consolidated statements of financial position,
terpisah dari ekuitas pemilik Entitas Induk. separate from the owner of the Parent’s equity.
Biaya yang terkait dengan akuisisi dibebankan pada Acquisition-related costs are expensed as incurred.
saat terjadinya. Transaksi, saldo dan keuntungan yang Intercompany transactions, balances and unrealized gains
belum direalisasi antar entitas dalam Grup telah on transactions between entities in the Group are
dieliminasi. eliminated.
13
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
c. Prinsip-prinsip konsolidasian (lanjutan) c. Principles of consolidation (continued)
Kerugian yang belum direalisasi juga dieliminasi, Unrealized losses are also eliminated unless the
kecuali bila terbukti adanya penurunan nilai aset yang transaction provides evidence of an impairment of the
ditransfer. transferred assets.
Laporan keuangan Entitas Anak disusun untuk tahun The financial statements of the Subsidiary is prepared for
pelaporan yang sama dengan Entitas. Kebijakan the same reporting year as the Entity. When necessary,
akuntansi Entitas Anak diubah jika diperlukan, agar adjustments are made to bring the accounting policies in
konsisten dengan kebijakan akuntansi yang diadopsi line with those of the Entity.
Entitas.
d. Transaksi dan saldo dalam mata uang asing d. Foreign currency transactions and balances
Pembukuan Grup diselenggarakan dalam mata uang The Group maintain its accounting records in Rupiah.
Rupiah. Transaksi-transaksi selama tahun berjalan Transactions during the year involving foreign currencies
dalam mata uang asing dicatat dengan kurs yang are recorded at the rates of the exchange prevailing at the
berlaku pada saat terjadinya transaksi. time the transactions are made.
Pada tanggal laporan posisi keuangan konsolidasian, As of the statements of consolidated financial position
aset dan liabilitas moneter dalam mata uang asing dates, monetary assets and liabilities denominated in
disesuaikan untuk mencerminkan kurs yang berlaku foreign currencies are adjusted to reflect the rates of
pada tanggal tersebut. Keuntungan atau kerugian kurs exchange prevailing at that date. The resulting gains or
yang timbul dikreditkan atau dibebankan pada laporan losses arising are credited or recognized in the current
laba rugi komprehensif konsolidasian tahun yang year consolidated statements of comprehensive income.
bersangkutan.
Kurs yang digunakan untuk menjabarkan aset dan The exchange rates used to translate the monetary assets
liabilitas moneter dalam mata uang asing adalah and liabilities denominated in foreign currencies were as
sebagai berikut: follows:
30 Sept 2023 / 31 Des 2022 /
Sept 30, 2023 Dec 31, 2022
Great Britain Poundsterling 18.861 18.926 Great Britain Poundsterling
Euro 16.404 16.713 Euro
Dolar Amerika Serikat 15.526 15.731 United States Dollar
Dolar Singapura 11.334 11.659 Singapore Dollar
Dolar Australia 9.905 10.581 Australian Dollar
Dolar New Zealand 9.214 9.944 New Zealand Dollar
Ringgit Malaysia 3.300 3.556 Malaysian Ringgit
Ren Mingbi 2.124 2.257 Ren Mingbi
Dolar Hongkong 1.985 2.019 Hongkong Dollar
Dolar Taiwan 481 507 Taiwan Dollar
Baht Thailand 425 455 Thailand Baht
Yen Jepang 104 118 Japanese Yen
14
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
e. Kas dan setara kas e. Cash and cash equivalents
Kas dan setara kas terdiri dari kas, kas di bank, dan Cash and cash equivalents consist of cash on hands, cash
deposito berjangka yang jatuh tempo dalam waktu tiga in banks, and time deposit with maturities of three months
bulan atau kurang sejak tanggal penempatan dan tidak or less from the date of placement and not used as
dijadikan sebagai jaminan pinjaman serta tanpa collateral for loans and without restrictions in the usage.
pembatasan penggunaan.
f. Saldo bank yang dibatasi penggunaannya f. Restricted bank accounts
Kas dan setara kas yang ditempatkan sebagai setoran Cash and equivalent cash which are placed as margin
jaminan atas fasilitas letter of credit dan bank garansi, deposits for letter of credit and bank guarantee facilities,
disajikan sebagai "Saldo bank yang dibatasi classified as "Restricted bank accounts".
penggunaannya".
g. Investasi jangka pendek g. Short-term investments
Deposito jangka pendek yang jangka waktunya kurang Short-term deposits with maturities of less than three
dari tiga bulan namun dijaminkan, atau telah ditentukan months but held for collateral or have a restriction and
penggunaannya dan deposito jangka pendek yang short-term deposits with maturities of more than three
jangka waktunya lebih dari tiga bulan disajikan sebagai months are presented as short-term investments and
investasi jangka pendek dan dicatat sebesar nilai stated at nominal value.
nominal.
h. Instrumen keuangan h. Financial instruments
Entitas mengklasifikasikan instrumen keuangan The Entity classifies financial instruments into financial
menjadi aset keuangan dan liabilitas keuangan. assets and financial liabilities. A financial instrument is any
Instrumen keuangan adalah setiap kontrak yang contract that gives rise to a financial asset of one Entity
menimbulkan aset keuangan pada satu entitas dan and a financial liability or equity instrument of another
liabilitas keuangan atau instrumen ekuitas pada entitas Entity. The Entity adopted PSAK 71.
lain. Entitas mengadopsi PSAK 71.
i. Aset keuangan i. Financial assets
Klasifikasi, pengakuan dan pengukuran Classification, recognition and measurement
Entitas mengklasifikasikan aset keuangan dalam The Entity classifies its financial assets into the
kategori berikut ini: following categories:
(i) Aset keuangan diukur pada biaya perolehan (i) Financial assets measured at amortized costs; and
diamortisasi; dan
(ii) Aset keuangan diukur pada nilai wajar melalui (ii) Financial assets measured at fair value through
laba rugi atau melalui penghasilan komprehensif profit or loss (“FVTPL”) or through other
lain. comprehensive income (“FVOCI”).
15
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Instrumen keuangan (lanjutan) h. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Klasifikasi, pengakuan dan pengukuran Classification, recognition and measurement
(lanjutan) (continued)
Klasifikasi ini tergantung pada model bisnis Grup The classification depends on the Group’s business
dan persyaratan kontraktual arus kas – apakah model and the contractual terms of the cash flows when
penentuan arus kasnya semata dari pembayaran determining whether their cash flows are solely
pokok dan bunga. payment of principal and interest.
Grup menentukan klasifikasi aset keuangan tersebut The Group determines the classification of its financial
pada pengakuan awal dan tidak bisa melakukan assets at initial recognition and cannot change the
perubahan setelah penerapan awal tersebut. classification made at initial adoption.
(i) Aset keuangan diukur pada biaya perolehan (i) Financial assets measured at amortized costs; and
diamortisasi; dan
Klasifikasi ini berlaku untuk instrumen utang yang This classification applies to debt instruments which
dikelola dalam model bisnis dimiliki untuk are held under a hold to collect business model and
mendapatkan arus kas dan memiliki arus kas which have cash flows that meet the “solely
yang memenuhi kriteria “semata-mata dari payments of principal and interest” (“SPPI”) criteria.
pembayaran pokok dan bunga”.
Aset keuangan pada awalnya diakui sebesar nilai Financial assets are initially recognized at fair value
wajar ditambah biaya transaksi yang terkait. Aset plus related transaction costs. They are
keuangan ini selanjutnya diukur sebesar biaya subsequently measured at amortized cost using the
perolehan diamortisasi menggunakan metode effective interest method less impairment. Any gains
suku bunga efektif dikurangi penurunan nilai. or losses on derecognition or modification of a
Keuntungan atau kerugian pada penghentian financial asset held at amortized cost are
atau modifikasi aset keuangan yang dicatat pada recognized in profit or loss.
biaya perolehan diamortisasi diakui pada laba
rugi.
Aset keuangan yang termasuk dalam kategori ini Financial assets included in this category are cash
adalah kas dan setara kas, saldo bank yang and cash equivalents, restricted bank accounts,
dibatasi penggunaannya, piutang usaha, piutang accounts receivable, other receivables and short-
lain-lain dan investasi jangka pendek. term investments.
(ii) Aset keuangan diukur pada nilai wajar melalui (ii) Financial assets measured at fair value through
laba rugi. profit or loss (“FVTPL”).
Klasifikasi ini berlaku untuk aset keuangan The classification applies to the following financial
berikut. Dalam semua kasus, biaya transaksi assets. In all cases, transaction costs are
dibebankan pada laba rugi. immediately expensed to profit or loss.
- Instrumen utang yang tidak memiliki kriteria - Debt instrument that do not meet the criteria of
biaya perolehan diamortisasi atau nilai wajar amortized cost or fair value through other
melalui penghasilan komprehensif lain. comprehensive income. Subsequent fair value
Keuntungan atau kerugian nilai wajar gains or losses are taken to profit or loss.
selanjutnya akan dicatat pada laba rugi.
16
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Instrumen keuangan (lanjutan) h. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Klasifikasi, pengakuan dan pengukuran Classification, recognition and measurement
(lanjutan) (continued)
(ii) Aset keuangan diukur pada nilai wajar melalui (ii) Financial assets measured at fair value through
laba rugi. (lanjutan) profit or loss (“FVTPL”). (continued)
- Investasi ekuitas yang dimiliki untuk - Equity investments which are held for trading or
diperdagangkan atau di mana pilihan where the fair value through other comprehensive
penghasilan komprehensif lain tidak berlaku. income election has not been applied. All fair value
Keuntungan atau kerugian nilai wajar dan gains or losses and related dividend income are
penghasilan dividen terkait diakui pada laba recognized in profit or loss.
rugi.
- Derivatif yang bukan merupakan instrumen - Derivatives which are not designated as a hedging
lindung nilai. Keuntungan atau kerugian nilai instrument. All subsequent fair value gains or losses
wajar selanjutnya diakui pada laba rugi. are recognized in profit or loss.
Grup tidak memiliki aset keuangan dalam The Group does not have financial assets in this
kategori ini. category.
(iii) Aset keuangan diukur pada nilai wajar melalui (iii) Financial assets held at fair value through other
penghasilan komprehensif lain. comprehensive income (“FVOCI”).
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following financial
berikut ini: assets:
- Instrumen utang yang dikelola dengan model - Debt instruments that are held under a business
bisnis yang bertujuan untuk memiliki aset model where they are held for collection of
keuangan dalam rangka mendapatkan arus contractual cash flows and also for sale (“collect
kas kontraktual dan menjual dan di mana arus and sell”) and which have cash flows that meet
kasnya memenuhi kriteria “semata-mata dari the “solely payments of principal and interest”
pembayaran pokok dan bunga”. criteria.
Perubahan nilai wajar aset keuangan ini All movements in the fair value of these financial
dicatat pada penghasilan komprehensif lain, assets are taken through other comprehensive
kecuali pengakuan keuntungan atau kerugian income, except for the recognition of impairment
penurunan nilai, pendapatan bunga (termasuk gains or losses, interest revenue (including
biaya transaksi menggunakan metode suku transaction costs by applying the effective
bunga efektif), keuntungan atau kerugian yang interest method), gains or losses arising on
timbul dari penghentian dan keuntungan dan derecognition and foreign exchange gains and
kerugian dari selisih kurs diakui pada laba losses which are recognized in profit or loss.
rugi. Ketika aset keuangan dihentikan, When the financial asset is derecognized, the
keuntungan atau kerugian nilai wajar kumulatif cumulative fair value gains or losses previously
yang sebelumnya diakui pada penghasilan recognized in other comprehensive income is
komprehensif lain direklasifikasi pada laba reclassified to profit or loss.
rugi.
17
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Instrumen keuangan (lanjutan) h. Financial instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Klasifikasi, pengakuan dan pengukuran Classification, recognition and measurement
(lanjutan) (continued)
(iii) Aset keuangan diukur pada nilai wajar melalui (iii) Financial assets held at fair value through other
penghasilan komprehensif lain (lanjutan) comprehensive income (“FVOCI”) (continued)
- Investasi ekuitas di mana Grup telah memilih - Equity investments where the Group has
secara tak terbatalkan untuk menyajikan irrevocably elected to present fair value gains
keuntungan dan kerugian nilai wajar dari and losses on revaluation in other
revaluasi pada penghasilan komprehensif lain. comprehensive income.
Pilihan dapat didasarkan pada investasi The election can be made for each individual
individu, namun, tidak berlaku pada investasi investment, however, it is not applicable to equity
ekuitas yang dimiliki untuk diperdagangkan. investments held for trading.
Keuntungan atau kerugian nilai wajar dari Fair value gains or losses on revaluation of such
revaluasi investasi ekuitas, termasuk equity investments, including any foreign
komponen selisih kurs, diakui pada exchange component, are recognized in other
penghasilan komprehensif lain. Ketika comprehensive income. When the equity
investasi ekuitas dihentikan pengakuannya, investment is derecognized, there is no
keuntungan atau kerugian nilai wajar yang reclassification of fair value gains or losses
sebelumnya diakui dalam penghasilan previously recognized in other comprehensive
komprehensif lain tidak direklasifikasi pada income to profit or loss. Dividends are recognized
laba rugi. Dividen diakui dalam laba rugi ketika in profit or loss when the right to receive payment
hak untuk menerima pembayaran telah is established.
ditetapkan.
Grup tidak memiliki aset keuangan dalam The Group does not have financial assets in this
kategori ini. category.
ii Liabilitas keuangan ii Financial liabilities
Pengakuan awal Initial recognition
Liabilitas keuangan dalam lingkup PSAK 71 Financial liabilities within the scope of PSAK 71 are
diklasifikasikan sebagai berikut: classified as follows:
(i) Liabilitas keuangan yang diukur dengan biaya (i) Financial liabilities are measured at amortized cost.
perolehan diamortisasi.
(ii) Liabilitas keuangan yang diukur dengan nilai (ii) Financial liabilities measured at fair value through
wajar melalui laba rugi. profit or loss.
18
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Instrumen keuangan (lanjutan) h. Financial instruments (continued)
ii Liabilitas keuangan (lanjutan) ii Financial liabilities (continued)
Pengakuan awal (lanjutan) Initial recognition (continued)
Grup menentukan klasifikasi liabilitas keuangan The Group determines the classification of its financial
mereka pada saat pengakuan awal. liabilities at initial recognition.
Pada saat pengakuan awal, liabilitas keuangan At initial recognition, financial liabilities are recognized
diukur pada nilai wajar dan, dalam hal liabilitas at fair value and, in the case of financial liabilities at
keuangan yang diukur dengan biaya perolehan amortized cost, less directly attributable transaction
diamortisasi, dikurangi dengan biaya transaksi yang costs.
dapat diatribusikan secara langsung.
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022, the
2022, liabilitas keuangan Entitas mencakup Entity’s financial liabilities included short-term bank
pinjaman bank jangka pendek, utang usaha, beban borrowings, accounts payable, accrued expenses,
yang masih harus dibayar, liabilitas sewa dan utang lease liabilities and other payables. Financial liabilities
lain-lain. Liabilitas keuangan diklasifikasikan sebagai are classified as non current liabilities when the
liabilitas jangka panjang jika jatuh tempo melebihi 12 remaining maturity is more than 12 months, and as
bulan dan sebagai liabilitas jangka pendek jika jatuh current liabilities when the remaining maturity is less
tempo yang tersisa kurang dari 12 bulan. than 12 months.
Pengukuran setelah pengakuan awal Subsequent measurement
Setelah pengakuan awal, liabilitas keuangan yang After initial recognition, interest-bearing financial
diukur dengan biaya perolehan diamortisasi yang liabilities at amortized cost are subsequently measured
dikenakan bunga selanjutnya diukur pada biaya at amortized cost using the effective interest rate
perolehan diamortisasi dengan menggunakan method.
metode suku bunga efektif.
Keuntungan atau kerugian diakui dalam laba rugi Gains or losses are recognized in profit or loss when
pada saat liabilitas tersebut dihentikan the liabilities are derecognized as well as through the
pengakuannya serta melalui proses amortisasi. amortization process.
Penghentian pengakuan Derecognition
Liabilitas keuangan dihentikan pengakuannya pada A financial liability is derecognized when it is discharged
saat liabilitas tersebut dihentikan atau dibatalkan or cancelled or has expired.
atau kadaluwarsa.
iii Kerugian Kredit Ekspektasian ("KKE") iii Expected Credit Losses (“ECL”)
Pada setiap periode pelaporan, Entitas menilai At each reporting date, the Entity assesses whether the
apakah risiko kredit dari instrumen keuangan telah credit risk on a financial instrument has increased
meningkat secara signifikan sejak pengakuan awal. significantly since initial recognition. When making the
Ketika melakukan penilaian, Entitas menggunakan assessment, the Entity uses the change in the risk of a
perubahan atas risiko gagal bayar yang terjadi default occurring over the expected life of the financial
sepanjang perkiraan usia instrumen keuangan instrument instead of the change in the amount of ECL.
daripada perubahan atas jumlah KKE.
19
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Instrumen keuangan (lanjutan) h. Financial instruments (continued)
iii Kerugian Kredit Ekspektasian ("KKE") (lanjutan) iii Expected Credit Losses (“ECL”) (continued)
Dalam melakukan penilaian, Entitas To make that assessment, the Entity compares the risk
membandingkan antara risiko gagal bayar yang of a default occurring on the financial instrument as at
terjadi atas instrumen keuangan pada saat periode the reporting date with the risk of a default occurring on
pelaporan dengan risiko gagal bayar yang terjadi the financial instrument as at the date of initial
atas instrumen keuangan pada saat pengakuan awal recognition and consider reasonable and supportable
dan mempertimbangkan kewajaran serta information, that is available without undue cost or effort
ketersediaan informasi yang tersedia pada saat at the reporting date about past events, current
tanggal pelaporan terkait dengan kejadian masa lalu, conditions and forecasts of future economic conditions,
kondisi terkini dan prakiraan atas kondisi ekonomi di that is indicative of significant increases in credit risk
masa depan, yang mengindikasikan kenaikan risiko since initial recognition.
kredit sejak pengakuan awal.
Entitas menerapkan pendekatan yang The Entity applies the “simplified approach” to measure
disederhanakan untuk mengukur KKE yang ECL which uses a lifetime expected loss provisions for
menggunakan cadangan KKE seumur hidup untuk all accounts receivable and other receivables without
seluruh saldo piutang usaha dan piutang lain-lain significant financing components and the “general
tanpa komponen pendanaan yang signifikan dan approach” for all other financial assets. The general
pendekatan umum untuk aset keuangan lainnya. approach incorporates a review for any significant
Pendekatan umum termasuk penelahaan perubahan increase in counterparty credit risk since inception.
signifikan risiko kredit sejak terjadinya.
Penelaahan KKE termasuk asumsi mengenai risiko The ECL reviews include assumptions about the risk of
gagal bayar dan tingkat kerugian ekspektasian. default and expected loss rates. For accounts
Untuk piutang usaha, dalam pengkajian juga receivable, the assessment considers the use of credit
mempertimbangkan penggunaan peningkatan kredit, enhancements, for example, letters of credit and bank
misalnya, letter of credit dan garansi bank. Untuk guarantee. To measure the ECL, accounts receivable
mengukur KKE, piutang usaha telah dikelompokkan have been Entity based on similar credit risk
berdasarkan karakteristik risiko kredit dan jatuh characteristics and the days past due.
tempo yang serupa.
iv Instrumen keuangan saling hapus iv Offsetting financial instruments
Aset keuangan dan liabilitas keuangan disalinghapus Financial assets and liabilities are offset and the net
dan jumlah netonya dilaporkan pada laporan posisi amount is reported in the statements of financial
keuangan ketika terdapat hak yang berkekuatan position when there is a legally enforceable right to
hukum untuk melakukan saling hapus atas jumlah offset the recognized amounts and there is an intention
yang telah diakui tersebut dan adanya niat untuk to settle on a net basis, or realize the asset and settle
merealisasikan aset dan menyelesaikan liabilitas the liability simultaneously. The legally enforceable right
secara simultan. Hak saling hapus tidak kontinjen must not be contingent on future events and must be
atas peristiwa di masa depan dan dapat dipaksakan enforceable in the normal course of business and in the
secara hukum dalam situasi bisnis yang normal dan event of default, insolvency or bankruptcy of the Entity
dalam peristiwa gagal bayar, atau peristiwa or the counterparties.
kepailitan atau kebangkrutan Entitas atau pihak
lawan.
20
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
i. Piutang usaha i. Accounts receivable
Piutang usaha diakui dan disajikan sebesar nilai Accounts receivable are recognized and presented at net
realisasi neto. Cadangan kerugian penurunan nilai realizable value. Provision for declining in value is
piutang ditentukan berdasarkan kebijakan yang provided based upon the policy described on note 2h.
disajikan dalam catatan 2h.
j. Piutang retensi j. Retentions receivable
Piutang retensi merupakan piutang kepada pemberi Retentions receivable are receivable from customers
kerja yang akan dilunasi oleh pemberi kerja setelah collectable after the fulfillment of the conditions as set in
pemenuhan kondisi yang ditentukan dalam kontrak, the contract, or until defects have been rectified.
atau sampai kerusakan telah diperbaiki.
Piutang retensi yang telah memenuhi kondisi Retentions receivable that have met the conditions of
penyelesaian kontrak direklasifikasikan ke piutang contract settlement are reclassified to accounts receivable.
usaha.
Lihat catatan 2h untuk informasi lebih lanjut mengenai See note 2h for further information regarding the policy on
kebijakan penentuan jumlah cadangan penurunan nilai the determination of the amount of provision for declining
piutang retensi. in value of retentions receivable.
k. Tagihan bruto kepada pemberi kerja k. Gross amount due to customers
Tagihan bruto pemberi kerja merupakan piutang Entitas Gross amount due to customers are the Entity's receivable
yang berasal dari pekerjaan kontrak konstruksi yang resulting from construction contract services which are still
masih dalam pelaksanaan. in progress.
Tagihan bruto diakui sebagai pendapatan sesuai Gross amount due are recognized as income based on the
dengan metode persentase penyelesaian yang percentage of completion method which is stated in the
dinyatakan dalam berita acara penyelesaian pekerjaan minutes of work completion that have not yet been
yang belum diterbitkan faktur karena perbedaan antara invoiced due to the difference between the report date of
tanggal laporan kemajuan penyelesaian fisik dengan physical progress with date of the minutes and the filing of
tanggal berita acara dan pengajuan penagihan pada collections on the date of financial position.
tanggal posisi keuangan.
l. Persediaan l. Inventories
Persediaan dinyatakan berdasarkan biaya perolehan Inventories are stated at cost or net realizable value,
atau nilai realisasi neto, mana yang lebih rendah. Biaya whichever is lower. Cost is determined using the weighted
perolehan ditentukan dengan metode rata-rata average method. Inventory excludes borrowing costs.
tertimbang. Persediaan tidak mencakup biaya
pinjaman.
m. Beban dibayar dimuka m. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama manfaat Prepaid expenses are amortized over their beneficial
masing-masing beban dengan menggunakan metode periods using straight-line method.
garis lurus.
21
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Aset tetap n. Fixed assets
Tanah dinyatakan berdasarkan nilai revaluasi yang Land are stated at their revalued amounts, being the fair
merupakan nilai wajar pada tanggal revaluasi value at the date of revaluation, less any subsequent
akumulasi rugi penurunan nilai yang terjadi setelah accumulated impairment losses. Revaluation is made with
tanggal revaluasi. Revaluasi dilakukan dengan sufficient regularity to ensure that the carrying amount
keteraturan yang memadai untuk memastikan bahwa does not differ materially from that which would be
jumlah tercatat tidak berbeda secara material dari determined using fair value at the consolidated statements
jumlah yang ditentukan menggunakan nilai wajar pada of financial position date.
tanggal laporan posisi keuangan konsolidasian.
Kenaikan yang berasal dari revaluasi tanah diakui pada Any increase arising from the revaluation of land are
penghasilan komprehensif lain dan terakumulasi dalam recognized in the other comprehensive income and
ekuitas pada bagian surplus revaluasian, kecuali accumulated in equity in the surplus revaluation part,
sebelumnya penurunan revaluasi atas aset yang sama unless it reverses a revaluation decrease for the same
pernah diakui dalam laporan laba rugi dan penghasilan assets which was previously recognized in the
komprehensif lain konsolidasian. consolidated statements of profit or loss and other
comprehensive income.
Dalam hal ini kenaikan revaluasi hingga sebesar In which case the increase is credited in the consolidated
penurunan nilai aset akibat revaluasi tersebut, statements of profit or loss and other comprehensive
dikreditkan dalam laporan laba rugi dan penghasilan income to the extent of the decrease previously charged. A
komprehensif lain konsolidasian. Penurunan jumlah decrease in the carrying amount derived from land
tercatat yang berasal dari revaluasi tanah dibebankan revaluation charged to the income statement if those
dalam laporan laba rugi apabila penurunan tersebut decline exceed in surplus of the revaluation asset, if any.
melebihi saldo surplus revaluasi aset yang
bersangkutan, jika ada.
Surplus revaluasi tanah yang telah disajikan dalam The land revaluation surplus which presented in the equity
ekuitas dipindahkan langsung ke saldo laba pada saat is transferred directly to the retained earnings when the
aset tersebut dihentikan pengakuannya. Akan tetapi, asset is derecognized. However, part of the revaluation
sebagian surplus revaluasi tersebut dapat dialihkan surplus can be transferred coincide with the use of assets
sejalan dengan penggunaan aset oleh Entitas. Dalam by the Entity. In such case, the revaluation surplus
kasus tersebut, surplus revaluasi yang dialihkan ke transferred to retained earnings is equal to the difference
saldo laba adalah sebesar perbedaan antara jumlah between the amount of depreciation based on the
penyusutan berdasarkan nilai revaluasian aset dan revaluation value of the asset and the amount of
jumlah penyusutan berdasarkan biaya perolehan depreciation based on the initial acquisition cost. The
awalnya. Pengalihan surplus revaluasi ke saldo laba transfer of surplus revaluation to retained earnings is not
tidak dilakukan melalui laba rugi. made through profit or loss.
Setelah pengakuan awal, aset tetap, kecuali tanah Subsequent to initial recognition, fixed assets, except land,
dinyatakan sebesar biaya perolehan dikurangi are carried at cost less any subsequent accumulated
akumulasi penyusutan dan kerugian penurunan nilai, depreciation and impairment losses, if any.
jika ada.
22
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Aset tetap (lanjutan) n. Fixed assets (continued)
Penyusutan aset dimulai pada saat aset tersebut siap Depreciation of an asset starts when it is available for use
untuk digunakan sesuai maksud penggunaannya dan according to the intended use and is computed using the
dihitung dengan menggunakan metode garis lurus straight-line method based on the estimated useful lives of
berdasarkan estimasi masa manfaat ekonomis aset the assets as follows:
tersebut sebagai berikut:
Tahun/ Years
Bangunan 20 Buildings
Mesin-mesin dan peralatan 5-15 Machineries and equipments
Kendaraan 5 Vehicles
Inventaris kantor 5-10 Office equipments
Matrys 1 Moulds
Tanah dinyatakan sebesar nilai revaluasi dan tidak Land is stated at revaluation value and not depreciated.
disusutkan.
Penilaian atas nilai tercatat aset tetap dilakukan jika The fixed assets are reviewed for impairment or possible
terjadi peristiwa atau perubahan keadaan yang impairment on its cost when events or changes in
mengindikasikan bahwa nilai tercatat aset mungkin circumstances indicate that their carrying amounts may not
tidak dapat terpulihkan seluruhnya. be fully recoverable.
Biaya hukum awal untuk mendapatkan hak hukum Initial legal costs incurred to obtain legal rights are
diakui sebagai biaya akuisisi tanah, biaya-biaya recognized as part of the acquisition cost of the land, and
tersebut tidak didepresiasikan. these costs are not depreciated.
Biaya-biaya yang terjadi sehubungan dengan Specific costs associated with the extention or renewal of
perpanjangan atau pembaharuan hak atas tanah land titles are deferred and amortized over the legal term
ditangguhkan dan diamortisasi selama periode hak atas of the land rights or economic life of the land, whichever is
tanah atau taksiran masa manfaat ekonomis tanah, shorter.
mana yang lebih pendek.
Grup menganalisa fakta dan keadaan untuk masing- The Group analyses the facts and circumstances for each
masing jenis hak atas tanah dalam menentukan type of land rights in determining the accounting for each
akuntansi untuk masing-masing hak atas tanah tersebut of these land rights so that it can accurately represent an
sehingga dapat merepresentasikan dengan tepat suatu underlying economic event or transaction. If the land rights
kejadian atau transaksi ekonomik yang mendasarinya. do not transfer control of the underlying assets to the
Jika hak atas tanah tersebut tidak mengalihkan Group, but give the rights to use the underlying assets, the
pengendalian atas aset pendasar kepada Grup, Group applies the accounting treatment of these
melainkan mengalihkan hak untuk menggunakan aset transactions as leases under PSAK 73, “Leases”. If land
pendasar, Grup menerapkan perlakuan akuntansi atas rights are substantially similar to land purchases, the
transaksi tersebut sebagai sewa berdasarkan PSAK 73, Group applies PSAK 16 “Fixed assets”.
“Sewa”. Jika hak atas tanah secara substansi
menyerupai pembelian tanah, maka Grup menerapkan
PSAK 16 “Aset tetap”.
23
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
n. Aset tetap (lanjutan) n. Fixed assets (continued)
Nilai tercatat komponen dari suatu aset tetap dihentikan The carrying amount of an item of fixed assets is
pengakuannya pada saat dilepaskan atau saat sudah derecognized upon disposal or when no future economic
tidak ada lagi manfaat ekonomi masa depan yang benefits are expected from its use or disposal. Any gain or
diharapkan dari penggunaan maupun pelepasannya. loss arising from the derecognition of the asset (calculated
Keuntungan atau kerugian yang timbul dari as the difference between the net disposal proceeds and
penghentian pengakuan tersebut (ditentukan sebesar the carrying amount of the asset) is directly included in
selisih antara jumlah hasil pelepasan neto dan nilai profit or loss when the item is derecognized.
tercatatnya) dimasukkan ke dalam laba rugi pada saat
penghentian pengakuan tersebut dilakukan.
Beban pemeliharaan dan perbaikan dibebankan pada The cost of maintenance and repair are charged to
saat terjadinya, pengeluaran yang memperpanjang operations as incurred, expenditure which extend the
masa manfaat atau memberi manfaat ekonomi di masa useful life of the asset or result in increased future
yang akan datang dalam bentuk peningkatan kapasitas, economic benefit such as in capacity and improvement in
mutu produksi, atau peningkatan standar kerja, the quality of output or standard of performance are
dikapitalisasi. Apabila suatu aset tetap tidak lagi capitalized. When fixed assets are no longer used or
digunakan atau dijual, maka harga perolehan dan otherwise disposed of, their carrying value and the related
akumulasi penyusutan aset tersebut dikeluarkan dari accumulated depreciation are removed from the accounts
akun aset tetap dan keuntungan atau kerugian yang and any resulting gain or loss is reflected in the current
terjadi diperhitungkan ke laba rugi tahun berjalan. profit or loss.
Aset dalam penyelesaian merupakan akumulasi dari Assets in progress represents the accumulated cost of
biaya-biaya pembelian bahan dan peralatan serta biaya materials and other costs related to the construction in
konstruksi lainnya hingga aset tersebut selesai dan siap progress up to the date when the asset is completed and
untuk digunakan. Biaya-biaya ini dipindahkan ke akun ready to use. These costs are transferred to the relevant
aset tetap pada saat pekerjaan selesai dan aset fixed asset account when the asset has been made and
tersebut siap untuk digunakan. ready to use.
o. Properti investasi o. Investment property
Properti investasi adalah properti (tanah atau bangunan Investment property is property (land or buildings or part of
atau bagian dari suatu bangunan atau kedua-duanya) a building or both) which is controlled (by the owner or
yang dikuasai (oleh pemilik atau penyewa melalui sewa lessee through lease financing) to produce a rental or for
pembiayaan) untuk menghasilkan rental atau untuk capital appreciation or both and not to:
kenaikan nilai atau kedua-duanya dan tidak untuk:
a. Digunakan dalam produksi atau penyediaan barang a. Used in the production or supply of goods or services or
atau jasa atau untuk tujuan administratif; for administrative purposes;
b. Dijual dalam kegiatan usaha sehari-hari. b. Sold in the daily business activities.
Properti investasi diukur sebesar nilai perolehan Investment properties are measured at cost less
setelah dikurangi akumulasi penyusutan dan setiap accumulated depreciation and any accumulated
akumulasi kerugian penurunan nilai. impairment losses.
Penyusutan properti investasi dihitung dengan Depreciation of investment property is computed using the
menggunakan metode garis lurus dengan taksiran straight-line method with estimated useful lives for 20
masa manfaat ekonomis selama 20 tahun. years.
24
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
p. Aset tak berwujud p. Intangible assets
Aset tak berwujud dicatat berdasarkan biaya perolehan Intangible assets are stated at cost less accumulated
dikurangi akumulasi amortisasi dan penurunan nilai. amortization and impairment. Intangible assets are
Aset tak berwujud diamortisasi selama estimasi masa amortized over their useful lives. The Entity estimates the
manfaatnya. Entitas mengestimasi nilai yang dapat recoverable value of its intangible assets.
diperoleh kembali dari aset tak berwujud.
q. Uang muka pendapatan q. Advance revenue
Uang muka pendapatan merupakan uang muka Advance revenue represents advances receipt of
pekerjaan konstruksi yang diterima dari pemberi kerja. construction work from the customers.
r. Pengakuan pendapatan dan beban r. Revenue and expense recognition
Entitas menerapkan PSAK 72 yang mensyaratkan The Entity has adopted PSAK 72, which requires revenue
pengakuan pendapatan harus memenuhi lima langkah recognition to fulfill five steps of assessment:
analisa sebagai berikut:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contract(s) with a customer;
2. Mengidentifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the contract;
kontrak;
3. Penetapan harga transaksi; 3. Determine the transaction price;
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each performance
pelaksanaan; obligation;
5. Pengakuan pendapatan ketika kewajiban 5. Recognize revenue when the performance obligation is
pelaksanaan telah dipenuhi dengan menyerahkan satisfied by transferring a promised good or service to a
barang atau jasa yang dijanjikan ke pelanggan customer (which is when the customer obtains control
(ketika pelanggan telah memiliki kendali atas barang of that good or service).
atau jasa tersebut).
Pendapatan dari penjualan barang diakui bila Revenue from sale of goods is recognized when the
kewajiban pelaksanaan dipenuhi oleh Entitas. performance obligation is satisfied by the Entity. Revenue
Pendapatan diukur pada harga transaksi, yaitu jumlah is measured at the transaction price, which is the amount
imbalan yang diperkirakan menjadi hak Entitas. of consideration to be entitled by the Entity.
Penjualan lokal dan ekspor diakui pada saat hak Local sales and export are recognized when title passes to
kepemilikan beralih kepada pelanggan. the customer.
Beban diakui pada saat diperoleh/terjadinya. All expense are recognized as incurred on accrual basis.
25
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
r. Pengakuan pendapatan dan beban (lanjutan) r. Revenue and expense recognition (continued)
Pendapatan konstruksi Entitas Anak Construction revenue of Subsidiary
Pembayaran harga transaksi berbeda untuk setiap Payment of the transaction price differs for each contracts.
kontrak. Aset kontrak diakui apabila kewajiban Contract asset is recognized when performance obligation
pelaksanaan yang telah dipenuhi melebihi pembayaran satisfied is more than the payments by customer. Contract
yang dilakukan oleh pelanggan. Liabilitas kontrak diakui liability is recognized when the payments by customer is
ketika pembayaran yang dilakukan oleh pelanggan more than the performance obligation satisfied.
melebihi kewajiban pelaksanaan yang telah dipenuhi.
Pendapatan yang berhubungan dengan kontrak Revenues related to construction contracts are accounted
konstruksi dicatat dengan menggunakan metode for using the percentage of completion method. Under this
persentase penyelesaian. Dengan metode ini, method, the revenue recognized equals the latest estimate
pendapatan yang diakui setara dengan estimasi terbaru of the total value of the contract multiplied by the actual
dari total nilai kontrak dikalikan dengan tingkat completion rate determined by reference to the physical
penyelesaian sebenarnya yang ditentukan dengan state of progress of the works (output method).
mengacu pada keadaan fisik kemajuan pekerjaan
(metode output).
Pendapatan kontrak terdiri dari jumlah pendapatan Contract revenue comprises the initial amount of revenue
semula yang disetujui dalam kontrak dan that agreed in the contract and variations in contract work,
penyimpangan dalam pekerjaan kontrak, klaim, dan claims, and incentive payments to the extent that is
pembayaran insentif sepanjang hal ini memungkinkan probable that it will result in revenue and can be realiably
untuk menghasilkan pendapatan dan dapat diukur measured.
dengan andal.
Jika adanya kemungkinan bahwa kontrak akan If it is regarded as probable that a contract will generate a
menghasilkan kerugian pada saat penyelesaian loss on completion, a provision for expected losses to
kontrak, penyisihan atas kerugian yang diperkirakan completion is recognized as a current provision in the
hingga penyelesaian kontrak diakui sebagai penyisihan consolidated financial statements. The loss is provided for
kini pada laporan keuangan konsolidasian. Kerugian in full as soon as it is can be reliably measured,
diakui secara penuh ketika dapat diukur secara andal, irrespective of the completion rate.
terlepas dari tingkat penyelesaian.
Biaya kontrak yang tidak mungkin dipulihkan diakui Contract costs that are not probable of being recovered
segera sebagai beban tahun berjalan pada laba rugi. are recognized as current year expenses in profit or loss.
Entitas mengakui aset kontrak dan liabilitas kontrak The Entity has recognized contract assets and contract
sehubungan dengan pendapatan dari kontrak dengan liabilities related with revenue from contract with
pelanggan. Aset kontrak disajikan sebagai piutang customers. Contract assets are presented as retentions
retensi dan tagihan bruto kepada pemberi kerja. receivable and gross amount due to customers. Contract
Liabilitas kontrak disajikan sebagai jumlah uang muka liabilities are presented as advance revenue.
pendapatan.
Beban langsung dan beban tidak langsung terkait Direct and indirect costs related projects are allocated to a
proyek dialokasikan ke suatu proyek tertentu, diakui specific project, are recognized as an expense on the
sebagai beban pada proyek yang bersangkutan. related projects.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
r. Pengakuan pendapatan dan beban (lanjutan) r. Revenue and expense recognition (continued)
Pendapatan konstruksi Entitas Anak (lanjutan) Construction revenue of Subsidiary (continued)
Pendapatan dari penjualan barang diakui pada saat Revenue from the sale of goods are recognized when
barang dikirimkan dan risiko serta hak kepemilikan goods already delivered and also its reisks and the rights
berpindah kepada pelanggan. of ownership have been transferred to the customers.
Beban diakui pada saat terjadinya (metode akrual), Expenses are recognized as incurred (accrual basis),
kecuali merupakan aset persediaan dan proyek dalam unless they create an asset of inventories and project
pelaksanaan yang terkait dengan aktivitas kontrak under construction related to future contract activity.
masa depan.
s. Liabilitas imbalan kerja s. Employees benefits liabilities
Grup mengakui liabilitas atas imbalan kerja karyawan The Group provides post employment benefits under the
sesuai Undang-undang Cipta Kerja No. 11/2020 dan Job Creation Law No. 11/2020 and Government
Peraturan Pemerintah No. 35/2021. Nilai kini kewajiban Regulation No. 35/2021. The present value of defined
imbalan pasti, beban jasa kini dan beban jasa lalu benefit obligation, current service cost and past service
ditentukan dengan menggunakan metode penilaian cost is determined using “Projected Unit Credit”.
“Projected Unit Credit”.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit obligation is
mendiskontokan estimasi arus kas di masa depan determined by discounting the estimated future cash
dengan menggunakan tingkat bunga obligasi outflows using the yield at the end of the reporting period
pemerintah jangka panjang pada akhir periode of long-term government bonds denominated in Rupiah in
pelaporan dalam mata uang Rupiah sesuai dengan which the benefits will be paid and that have terms to
mata uang di mana imbalan tersebut akan dibayarkan maturity similar to the related pension obligation.
dan yang memiliki jangka waktu yang sesuai dengan
liabilitas imbalan pensiunan yang bersangkutan.
Pengukuran kembali yang timbul dari penyesuaian dan Remeasurements arising from experience adjustments
perubahan dalam asumsi-asumsi aktuarial langsung and changes in actuarial assumptions are directly
diakui seluruhnya melalui penghasilan komprehensif recognized in other comprehensive income.
lainnya.
Biaya jasa lalu yang timbul dari amendemen atau Past service cost arising from amendement or curtailment
kurtailmen program diakui sebagai beban dalam laba programs are recognized as expense in profit or loss when
rugi pada saat terjadinya. incurred.
t. Pajak penghasilan t. Income tax
Beban pajak kini ditentukan berdasarkan laba kena Current tax expenses is provided based on the estimated
pajak tahun berjalan. Aset dan liabilitas pajak income for the year. Deferred tax asset and liabilities are
tangguhan diakui atas perbedaan temporer antara aset recognized for temporary differences between the financial
dan liablitas untuk tujuan komersial dan untuk tujuan and the tax basis of assets and liabilities at each reporting
perpajakan setiap tanggal pelaporan. date.
27
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
t. Pajak penghasilan (lanjutan) t. Income tax (continued)
Aset pajak tangguhan diakui dengan metode liabilitas Deferred tax assets are recognized using liability method
untuk seluruh perbedaan temporer yang boleh for all deductible temporary differences and carry forward
dikurangkan dan saldo rugi fiskal yang belum of unused tax losses to the extent that it is probable that
dikompensasikan, sepanjang tersedia laba fiskal pada future taxable profits will be available against which the
masa yang akan datang untuk mengkompensasi deductible temporary differences and carry forward of
perbedaan temporer dan rugi fiskal yang belum unused tax losses can be utilized.
dikompensasikan tersebut.
Aset dan liabilitas pajak tangguhan diukur berdasarkan Deferred tax assets and liabilities are measured at the tax
tarif pajak yang akan berlaku pada tahun saat aset rates that are expected to apply to the year when the asset
direalisasikan atau liabilitas diselesaikan berdasarkan is realized or the liability is settled based on tax laws that
peraturan perpajakan yang berlaku atau yang telah have been enacted or substantively enacted as at
secara substantif telah diberlakukan pada tanggal statement of financial position date. The related tax effects
laporan posisi keuangan. Pengaruh pajak terkait of all temporary differences during the period, are
dengan seluruh perbedaan temporer selama periode recognized in the profit or loss for the period, except to the
berjalan, diakui dalam laba atau rugi periode berjalan, extent that they relate to items previously charged or
kecuali untuk transaksi-transaksi yang sebelumnya credited to equity.
telah langsung dibebankan atau dikreditkan ke ekuitas.
Untuk setiap entitas yang dikonsolidasi, pengaruh pajak For each of the consolidated entities, the tax effects of
atas perbedaan temporer dan akumulasi rugi pajak, temporary differences and tax loss carryover, which
yang masing-masing dapat berupa aset atau liabilitas, individually are either assets or liabilities, are shown at the
disajikan dalam jumlah neto untuk masing-masing applicable net amounts.
entitas tersebut.
Pajak penghasilan final Final income tax
Pajak penghasilan PT Indalex, Entitas Anak dari Income tax of PT Indalex, Subsidiary from construction
aktivitas jasa konstruksi dihitung berdasarkan Peraturan services activities is computed based on the Government
Pemerintah (PP) No. 9 tahun 2022 pajak penghasilan Regulation (PP) No. 9 year 2022 concerning income tax
atas penghasilan dari usaha jasa konstruksi yang from the construction business which became effective
berlaku efektif mulai tanggal 21 Februari 2022, dimana starting February 21, 2022, where the final tax at 2,65% is
pajak final sebesar 2,65% dikenakan pada kontrak- applied for contracts signed starting February 21, 2022
kontrak yang ditandatangani sejak tanggal 21 Februari and for contract or partial of contract starting from this PP
2022 dan untuk pembayaran kontrak terhitung sejak PP applies.
ini berlaku.
Perbedaan nilai tercatat aset dan liabilitas yang The difference between the financial statement carrying
berhubungan dengan pajak penghasilan final dengan amounts of existing assets and liabilities relate to the final
dasar pengenaan pajaknya tidak diakui sebagai aset income tax, and their respective final tax bases are not
atau liabilitas pajak tangguhan. recognized as deferred tax assets or liabilities.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
u. Sewa u. Leases
Suatu kontrak mengandung sewa jika kontrak tersebut A contract contains a lease if the contract conveys the right
memberikan hak untuk mengendalikan penggunaan to control the use of an asset for a period of time in
aset selama jangka waktu tertentu yang dipertukarkan exchange for consideration. The Entity leases certain fixed
dengan imbalan. Entitas menyewa aset tetap tertentu asset by recognising the right-of-use asset and lease
dengan mengakui aset hak-guna dan liabilitas sewa. liabilities.
Aset hak-guna diakui sebesar biaya perolehan, The right-of-use assets are stated at cost, less
dikurangi dengan akumulasi penyusutan dan accumulated depreciation and impairment. Right-of-use
penurunan nilai. Aset hak guna disusutkan selama assets are depreciated over the shorter of the useful life of
jangka waktu yang lebih pendek antara umur manfaat the assets or the lease term.
aset hak-guna atau masa sewa.
Liabilitas sewa diukur pada nilai kini pembayaran sewa Lease liabilities are measured at the present value of the
yang belum dibayar. Setiap pembayaran sewa lease payments that are not paid. Each lease payment is
dialokasikan antara porsi pelunasan liabilitas dan biaya allocated between the liability portion and finance cost.
keuangan. Liabilitas sewa, disajikan sebagai liabilitas Lease liabilities are classified in long-term liabilities except
jangka panjang kecuali untuk bagian yang jatuh tempo for those with maturities of 12 months or less which are
dalam waktu 12 bulan atau kurang yang disajikan included in current liabilities. The interest element of the
sebagai liabilitas jangka pendek. Unsur bunga dalam finance cost is charged to profit or loss over the lease
biaya keuangan dibebankan ke laba rugi selama masa period so as to produce a constant rate of interest on the
sewa yang menghasilkan tingkat suku bunga konstan remaining balance of the liability.
atas sisa saldo liabilitas.
Entitas tidak mengakui aset hak guna dan liabilitas The Entity do not recognize right-of-use assets and lease
sewa untuk: liabilities for:
- Sewa jangka-pendek yang memiliki masa sewa dua - Short-term leases that have a lease term of twelve (12)
belas (12) bulan atau kurang; atau months or less; or
- Sewa yang asetnya bernilai rendah. Pembayaran - Lease with low-value assets. Payments made under
yang dilakukan untuk sewa tersebut dibebankan ke those leases are charged to profit or loss on a straight
laba rugi dengan dasar garis lurus selama masa line basis over the period of the lease.
sewa.
v. Laba per saham dasar v. Basic earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share are computed by dividing income for
periode berjalan yang dapat diatribusikan kepada the period attributable to the equity holders of the parent
pemilik entitas induk dengan rata-rata tertimbang entity over the weighted average number of issued and
jumlah saham yang beredar dan disetor penuh selama fully paid shares during the period.
periode yang bersangkutan.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
w. Informasi segmen w. Segment information
Segmen adalah bagian khusus dari Grup yang terlibat A segment is a distinguishable component of the Entity
baik dalam menyediakan produk dan jasa (segmen that is engaged either in providing certain products
usaha) maupun dalam menyediakan produk dan jasa (business segment) or in providing products within a
dalam lingkungan ekonomi tertentu (segmen geografis) particular economic environment (geographical segment)
yang memiliki risiko dan imbalan yang berbeda dari which is subject to risks and rewards that are different from
segmen lainnya. those of other segments.
Pendapatan, beban, hasil, aset dan liabilitas segmen Segment revenue, expenses, results, assets and liabilities
termasuk item-item yang dapat diatribusikan langsung include items directly attributable to a segment as well as
kepada suatu segmen serta hal-hal yang dapat those that can be allocated on a reasonable basis to that
dialokasikan dengan dasar yang sesuai kepada segment.
segmen tersebut.
Segmen ditentukan sebelum saldo dan transaksi antar They are determined before intra-group balances and
grup di eliminasi sebagai bagian dari proses intra-group transactions are eliminated as part of
konsolidasi. consolidation process.
x. Penurunan nilai aset non-keuangan x. Impairment of non-financial assets
Aset yang memiliki masa manfaat yang tidak terbatas Assets that have an indefinite useful life are not subject to
tidak diamortisasi namun diuji penurunan nilainya amortization but tested annually for impairment, or more
setiap tahun, atau lebih sering apabila terdapat frequently if events or changes in circumstances indicate
peristiwa atau perubahan pada kondisi yang that they might be impaired. Assets that are subject to
mengindikasikan kemungkinan penurunan nilai. Aset amortization are reviewed for impairment whenever events
yang tidak diamortisasi diuji ketika terdapat indikasi or changes in circumstances indicate that the carrying
bahwa nilai tercatatnya mungkin tidak dapat dipulihkan. amount may not be recoverable. An impairment loss is
Penurunan nilai diakui jika nilai tercatat aset melebihi recognized for the amount by which the asset’s carrying
jumlah terpulihkan. Jumlah terpulihkan adalah yang amount exceeds its recoverable amount. The recoverable
lebih tinggi antara nilai wajar aset dikurangi biaya untuk amount is the higher of an asset’s fair value less costs of
menjual dan nilai pakai aset. Dalam menentukan disposal and value in use. For the purposes of assessing
penurunan nilai, aset dikelompokkan pada tingkat yang impairment, assets are grouped at the lowest levels for
paling rendah dimana terdapat arus kas yang dapat which there are separately identifiable cash flows.
diidentifikasi.
Aset non-keuangan selain goodwill yang mengalami Non-financial assets other than goodwill that suffer
penurunan nilai diuji setiap tanggal pelaporan untuk impairment are reviewed for possible reversal of the
menentukan apakah terdapat kemungkinan pemulihan impairment at each reporting date. Reversal on impairment
penurunan nilai. Pemulihan rugi penurunan nilai, untuk loss for assets other than goodwill would be recognized if,
aset selain goodwill, diakui jika, dan hanya jika, and only if, there has been a change in estimates used to
terdapat perubahan estimasi yang digunakan dalam determine the asset’s recoverable amount since the last
menentukan jumlah terpulihkan aset sejak pengujian impairment test was carried out. Reversal on impairment
penurunan nilai terakhir kali. Pembalikan rugi losses will be immediately recognized in profit or loss,
penurunan nilai tersebut diakui segera dalam laba rugi, except for assets measured using the revaluation model as
kecuali aset yang disajikan pada jumlah revaluasian required by other PSAK.
sesuai dengan PSAK lain.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
y. Transaksi dengan pihak yang berelasi y. Transactions with related party
Entitas melakukan transaksi dengan pihak-pihak The Entity has transactions with related parties. In
berelasi. Berdasarkan PSAK 7, "Pengungkapan Pihak- accordance with the PSAK 7, "Related Party Disclosures".
Pihak yang berelasi". Seluruh transaksi dan saldo All significant transactions and balances with related
material dengan pihak-pihak berelasi diungkapkan parties are disclosed in the notes to financial statements
dalam catatan atas laporan keuangan (lihat (see note 41).
catatan 41).
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial statements
mengharuskan manajemen untuk membuat requires management to make judgments, estimates and
pertimbangan, estimasi dan asumsi yang memengaruhi assumptions that affect the reported amounts of revenues,
jumlah yang dilaporkan dari pendapatan, beban, aset expenses, assets and liabilities, and the disclosure of
dan liabilitas, dan pengungkapan atas liabilitas contingent liabilities, at the end of the reporting period.
kontijensi, pada akhir periode pelaporan. Uncertainty about these assumptions and estimates could
Ketidakpastian mengenai asumsi dan estimasi tersebut result in outcomes that require a material adjustment to the
dapat mengakibatkan penyesuaian material terhadap carrying amount of the asset and liability affected in future
nilai tercatat pada aset dan liabilitas dalam periode periods.
pelaporan berikutnya.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in the
rangka penerapan kebijakan akuntansi yang memiliki process of applying the accounting policies that have the
pengaruh paling signifikan atas jumlah yang diakui most significant effects on the amounts recognized in the
dalam laporan keuangan konsolidasian: consolidated financial statements:
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classifications of certain assets
tertentu sebagai aset keuangan dan liabilitas keuangan and liabilities as financial assets and financial liabilities by
dengan mempertimbangkan bila definisi yang judging if they meet the definition set forth in PSAK 71.
ditetapkan PSAK 71 dipenuhi. Dengan demikian, aset Accordingly, the financial assets and financial liabilities are
keuangan dan liabilitas keuangan diakui sesuai dengan accounted for in accordance with the Group's accounting
kebijakan akuntansi Grup seperti diungkapkan pada policies disclosed in note 2h.
catatan 2h.
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining the
provisi atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the ultimate tax
pajak akhirnya adalah tidak pasti sepanjang kegiatan determination is uncertain during the ordinary course of
usaha normal. Grup mengakui liabilitas atas pajak business. The Group recognizes liabilities for expected
penghasilan badan berdasarkan estimasi apakah akan corporate income tax issues based on estimates of
terdapat tambahan pajak penghasilan badan. whether additional corporate income tax will be due.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
3. SUMBER ESTIMASI KETIDAKPASTIAN (lanjutan) 3. SOURCE OF ESTIMATION UNCERTAINTY (continued)
Pertimbangan (lanjutan) Judgments (continued)
Sewa Leases
Penentuan apakah suatu perjanjian mengandung unsur Determining whether an arrangement is or contains a
sewa membutuhkan pertimbangan yang cermat untuk lease requires careful judgement to assess whether the
menilai apakah perjanjian tersebut memberikan hak arrangement conveys a right to obtain substantially all the
untuk mendapatkan secara subtansial seluruh manfaat economic benefits from use of the asset throughout the
ekonomi dari penggunaan aset identifikasian dan hak period of use and right to direct the use of the asset, even
untuk mengarahkan penggunaan aset identifikasian, if the right is not explicitly specified in the arrangement.
bahkan jika hak tersebut tidak dijabarkan secara
eksplisit di perjanjian.
Grup mempunyai beberapa perjanjian sewa di mana The Group has various lease agreements where the Group
Grup bertindak sebagai penyewa untuk beberapa aset acts as a lessee in respect of certain assets. The Group
tertentu. Grup mengevaluasi apakah terdapat risiko dan evaluates whether significant risks and rewards of
manfaat kepemilikan yang signifikan dari aset sewaan ownership of the leased asset are transferred to the lessee
yang dialihkan kepada penyewa berdasarkan PSAK 73, based on PSAK 73, which requires the Group to make
yang mensyaratkan Grup untuk membuat pertimbangan judgements and estimates of transfer of risks and rewards
dan estimasi dari pengalihan risiko dan manfaat terkait of ownership of a leased asset.
atas kepemilikan aset sewaan.
Karena Grup tidak dapat dengan mudah menentukan Since the Group could not readily determine the implicit
suku bunga implisit, manajemen menggunakan suku rate, management used the Group's incremental borrowing
bunga pinjaman inkremental Grup sebagai tingkat rate as a discount rate. There are a number factors to
diskonto. Ada beberapa faktor yang perlu consider in determining an incremental borrowing rate,
dipertimbangkan dalam menentukan suku bunga many of which need judgement in order to be able to
pinjaman inkremental, yang banyak di antaranya reliably quantify any necessary adjustments to arrive at the
memerlukan pertimbangan untuk dapat secara andal final discount rates. In determining an incremental
mengukur penyesuaian yang diperlukan untuk sampai borrowing rate, the Group considers the following main
pada tingkat diskonto akhir. Dalam menentukan suku factors: the Group’s corporate credit risk, the lease term,
bunga pinjaman inkremental, Grup mempertimbangkan the lease payment term, the economic environment, the
faktor-faktor utama berikut: risiko kredit korporat Grup, time at which the lease is entered into, and the currency in
jangka waktu sewa, jangka waktu pembayaran sewa, which the lease payments are denominated.
lingkungan ekonomi, waktu di mana sewa dimasukkan,
dan mata uang di mana pembayaran sewa ditentukan.
Dalam menentukan jangka waktu sewa, Grup In determining the lease term, the Group considers all
mempertimbangkan semua fakta dan keadaan yang facts and circumstances that create an economic incentive
menimbulkan insentif ekonomi untuk menggunakan to exercise an extension option, or not exercise a
opsi perpanjangan, atau tidak menggunakan opsi termination option. Extension options (or periods after
penghentian. Opsi perpanjangan (atau periode setelah termination options) are only included in the lease term if
opsi penghentian kontrak kerja) hanya termasuk dalam the lease is reasonably certain to be extended (or not
jangka waktu sewa jika cukup pasti akan diperpanjang terminated).
(atau tidak dihentikan).
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
3. SUMBER ESTIMASI KETIDAKPASTIAN (lanjutan) 3. SOURCE OF ESTIMATION UNCERTAINTY (continued)
Pertimbangan (lanjutan) Judgments (continued)
Sewa (lanjutan) Leases (continued)
Penilaian tersebut ditinjau jika terjadi peristiwa The lease term is reviewed if a significant event or a
signifikan atau perubahan signifikan dalam situasi yang significant change in circumstances occurs which affects
memengaruhi penilaian ini dan berada dalam kendali this assessment and that is within the control of the Group.
Grup. Untuk tahun yang berakhir pada tanggal 30 For the year ended September 30, 2023 and December
September 2023 dan 31 Desember 2022, tidak ada 31, 2022, there is no revision of lease terms to reflect the
revisi persyaratan sewa untuk mencerminkan efek dari effect of exercising extension and termination options.
melaksanakan opsi perpanjangan dan penghentian
hubungan kerja.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional adalah mata uang dari The functional currency is the currency of the primary
lingkungan ekonomi primer di mana Grup beroperasi. economic environment in which the Group operates. The
Manajemen mempertimbangkan mata uang yang paling management considered the currency that mainly
memengaruhi pendapatan dan beban dari jasa yang influences the revenue and cost of rendering services and
diberikan serta mempertimbangkan indikator lainnya other indicators in determining the currency that most
dalam menentukan mata uang yang paling tepat faithfully represents the economic effects of the underlying
menggambarkan pengaruh ekonomi dari transaksi, transactions, events, and conditions.
kejadian, dan kondisi yang mendasari.
Estimasi dan asumsi Estimates and assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian lain pada tanggal pelaporan yang sources of estimation uncertainty at the reporting date that
memiliki risiko signifikan bagi penyesuaian yang have a significant risk of causing a material adjustment to
material terhadap nilai tercatat aset dan liabilitas untuk the carrying amounts of assets and liabilities within the
periode/tahun berikutnya diungkapkan di bawah ini. next financial period/year are disclosed below. The Group
Grup mendasarkan asumsi dan estimasi pada based its assumptions and estimates on parameters
parameter yang tersedia pada saat laporan keuangan available when the financial statements were prepared.
disusun. Asumsi dan situasi mengenai perkembangan Existing circumstances and assumptions about future
masa depan mungkin berubah akibat perubahan pasar developments may change due to market changes or
atau situasi di luar kendali Grup. Perubahan tersebut circumstances arising beyond the control of the Group.
dicerminkan dalam asumsi terkait pada saat terjadinya. Such changes are reflected in the assumptions when they
occur.
Imbalan pasca kerja Post-employment benefits
Penentuan liabilitas dan biaya pensiun dan liabilitas The determination of the Group's obligations and cost for
imbalan kerja Grup bergantung pada pemilihan asumsi pension and employee benefits liabilities is dependent on
yang digunakan oleh aktuaris independen dalam its selection of certain assumptions used by the
menghitung jumlah-jumlah tersebut. Asumsi tersebut independent actuaries in calculating such amounts. Those
termasuk antara lain: tingkat diskonto, tingkat kenaikan assumptions include among others, discount rates, future
gaji tahunan, tingkat pengunduran diri karyawan annual salary increase, annual employee turnover rate,
tahunan, tingkat kecacatan, umur pensiun, dan tingkat disability rate, retirement age, and mortality rate.
kematian.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
3. SUMBER ESTIMASI KETIDAKPASTIAN (lanjutan) 3. SOURCE OF ESTIMATION UNCERTAINTY (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Imbalan pasca kerja (lanjutan) Post-employment benefits (continued)
Hasil aktual yang berbeda dari asumsi yang ditetapkan Actual results that differ from the Group's assumptions are
Grup langsung diakui dalam laporan laba rugi dan recognized immediately in the consolidated statements of
penghasilan komprehensif lain konsolidasian pada saat profit or loss and other comprehensive income as and
terjadinya. Sementara Grup berkeyakinan bahwa when they occurred. While the Group believes that its
asumsi tersebut adalah wajar dan sesuai, perbedaan assumptions are reasonable and appropriate, significant
signifikan pada hasil aktual atau perubahan signifikan differences in the Group's actual experiences or significant
dalam asumsi yang ditetapkan Grup dapat changes in the Group's in the Group's assumptions may
memengaruhi secara material liabilitas diestimasi atas materially affect its estimated liabilities for pension and
pensiun dan imbalan kerja dan beban imbalan kerja employees' benefits and net employee benefits expenses.
neto.
Nilai tercatat liabilitas diestimasi atas imbalan kerja The carrying amount of the Group's estimated liabilities for
Grup pada tanggal 30 September 2023 dan 31 employee benefits as of September 30, 2023 and
Desember 2022 lebih rinci diungkapkan pada catatan December 31, 2022 are disclosed in note 37.
37.
Penyusutan properti investasi dan aset tetap Depreciation of investment property and fixed assets
Biaya perolehan properti investasi dan aset tetap The costs of investment property and fixed assets are
disusutkan dengan menggunakan metode garis lurus depreciated on a straight-line method over their estimated
berdasarkan taksiran masa manfaat ekonomisnya. useful lives. Management estimates the useful lives of
Manajemen mengestimasi masa manfaat ekonomis these fixed assets to be within 1 to 20 years. These are
aset tetap antara 1 sampai dengan 20 tahun. Ini adalah common life expectancies applied in the industries where
umur yang secara umum diharapkan dalam industri the Group conducts its businesses. Changes in the
dimana Grup menjalankan bisnisnya. Perubahan expected level of usage and technological development
tingkat pemakaian dan perkembangan teknologi dapat could impact the economic useful lives and the residual
memengaruhi masa manfaat ekonomis dan nilai sisa values of these assets, and therefore future depreciation
aset, dan karenanya biaya penyusutan masa depan charges could be revised.
mungkin direvisi.
Nilai tercatat neto atas properti investasi dan aset tetap The net carrying amount of the Group's investment
Grup pada tanggal 30 September 2023 dan 31 property and fixed assets as of September 30, 2023 and
Desember 2022 lebih rinci diungkapkan pada catatan December 31, 2022 are disclosed in note 15 and 16.
15 dan 16.
Cadangan kerugian penurunan nilai piutang usaha, Provision for impairment losses of accounts receivable,
tagihan bruto kepada pemberi kerja dan piutang lain- gross amount due to customers and other receivables
lain
Grup menggunakan matriks provisi untuk menghitung The Group uses a provision matrix to calculate ECLs for
KKE untuk piutang usaha, tagihan bruto kepada accounts receivable, gross amount due to customers, and
pemberi kerja, dan piutang lain-lain. Tingkat provisi other receivables. The provision rates are based on days
didasarkan pada hari lewat jatuh tempo untuk past due for groupings of various customer segments that
pengelompokan berbagai segmen pelanggan yang have similar loss patterns (i.e., by geography, product
memiliki pola kerugian yang serupa (yaitu, berdasarkan type, customer type and rating, and coverage by letters of
wilayah geografis, jenis produk, jenis dan peringkat credit and other forms of credit insurance).
pelanggan, dan pertanggungan berdasarkan surat
kredit dan bentuk asuransi kredit lainnya).
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
3. SUMBER ESTIMASI KETIDAKPASTIAN (lanjutan) 3. SOURCE OF ESTIMATION UNCERTAINTY (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai piutang usaha, Provision for impairment losses of accounts receivable,
tagihan bruto kepada pemberi kerja dan piutang lain- gross amount due to customers and other receivables
lain (lanjutan) (continued)
Matriks provisi pada awalnya didasarkan pada tingkat The provision matrix is initially based on the Group’s
gagal bayar Grup yang diamati secara historis. Grup historical observed default rates. The Group will calibrate
akan mengkalibrasi matriks untuk menyesuaikan the matrix to adjust the historical credit loss experience
pengalaman kerugian kredit historis dengan informasi with forward-looking information. For instance, if forecast
yang bersifat perkiraan masa depan (forward-looking). economic conditions (i.e., inflation rate, foreign exchange
Misalnya, jika perkiraan kondisi ekonomi (yaitu, tingkat rate, global oil price) are expected to deteriorate over the
inflasi, perubahan selisih kurs, harga minyak dunia) next year which can lead to an increased number of
diekspektasikan akan memburuk pada tahun berikutnya defaults in the industrial sector, the historical default rates
yang dapat menyebabkan peningkatan jumlah gagal are adjusted. At every reporting date, the historical
bayar di sektor industri, tingkat gagal bayar historis observed default rates are updated and changes in the
disesuaikan. Pada setiap tanggal pelaporan, tingkat forward-looking estimates are analyzed.
gagal bayar yang diamati secara historis diperbarui dan
perubahan dalam estimasi perkiraan masa depan
dianalisis.
Penilaian korelasi antara tingkat default yang diamati The assessment of the correlation between historical
secara historis, prakiraan kondisi ekonomi, dan KKE observed default rates, forecast economic conditions and
adalah estimasi yang signifikan. Jumlah KKE sensitif ECLs is a significant estimate. The amount of ECLs is
terhadap perubahan keadaan dan prakiraan kondisi sensitive to changes in circumstances and of forecast
ekonomi. Pengalaman kerugian kredit historis Grup dan economic conditions. The Group’s historical credit loss
perkiraan kondisi ekonomi mungkin juga tidak mewakili experience and forecast of economic conditions may also
gagal bayar pelanggan yang sebenarnya di masa not be representative of customer’s actual default in the
depan. future.
Nilai tercatat dari piutang usaha, tagihan bruto kepada The carrying amount of the Group's trade accounts
pemberi kerja dan piutang lain-lain Grup setelah receivable, gross amount due to customers and other
cadangan kerugian penurunan nilai pada tanggal 30 receivables after provision for declining in value as of
September 2023 dan 31 Desember 2022 lebih rinci September 30, 2023 and December 31, 2022 are
diungkapkan dalam catatan 7, 10, dan 11. disclosed in note 7, 10, and 11.
Cadangan kerugian penurunan nilai persediaan Provision for impairment losses of inventory
Cadangan kerugian penurunan nilai persediaan Provision for impairment losses of inventory is estimated
diestimasi berdasarkan fakta dan situasi yang tersedia, based on available facts and circumstances, including but
termasuk namun tidak terbatas kepada, kondisi fisik not limited to, physical condition of inventory on hand, their
persediaan yang dimiliki, harga jual pasar, estimasi market sales price, the estimated cost of completion and
biaya penyelesaian dan estimasi biaya yang timbul the estimated costs incurred of their sales. The provisions
untuk penjualan. Cadangan dievaluasi kembali dan are re-evaluated and adjusted as additional information
disesuaikan jika terdapat tambahan informasi yang received which affects the estimated amount.
memengaruhi jumlah yang diestimasi.
Nilai tercatat dari persediaan Entitas setelah penyisihan The carrying amount of the Entity's inventory after
penurunan nilai pada tanggal 30 Septenber 2023 dan provision for declining in value as of September 30, 2023
31 Desember 2022 lebih rinci diungkapkan dalam and December 31, 2022 are disclosed in note 12.
catatan 12.
35
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Saldo kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Kas 1.369.282.678 1.335.803.773 Cash
Setara kas - pihak berelasi Cash equivalents - related party
Rupiah Rupiah
PT Bank Maspion Indonesia Tbk 14.267.671.721 3.964.782.628 PT Bank Maspion Indonesia Tbk
Valuta asing Foreign currency
Dolar Amerika Serikat United States Dollar
PT Bank Maspion Indonesia Tbk 174.235.411 43.516.543.855 PT Bank Maspion Indonesia Tbk
Sub jumlah 14.441.907.132 47.481.326.483 Sub total
Setara kas - pihak ketiga Cash equivalents - third parties
Rupiah Rupiah
PT Bank JTrust Indonesia Tbk 168.525.969 4.706.716.286 PT Bank JTrust Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 2.336.204.312 1.313.444.326 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 1.555.512.760 825.622.369 (Persero) Tbk
PT Bank ICBC Indonesia 646.024.354 702.459.043 PT Bank ICBC Indonesia
PT Bank MNC Internasional Tbk 501.366.529 539.517.361 PT Bank MNC International Tbk
PT Bank QNB Indonesia Tbk 21.195.153 103.428.395 PT Bank QNB Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 616.106.316 97.002.496 (Persero) Tbk
PT Bank Danamon Indonesia Tbk 257.541.602 76.677.874 PT Bank Danamon Indonesia Tbk
PT Bank OCBC NISP Tbk 42.665.979 53.197.516 PT Bank OCBC NISP Tbk
PT Bank UOB Indonesia 16.963.668 22.273.078 PT Bank UOB Indonesia
PT Bank CTBC Indonesia 38.932.396 17.057.713 PT Bank CTBC Indonesia
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk 28.385.132 11.756.940 Internasional Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk 728.332.017 6.439.408 Jawa Timur Tbk
PT Bank Central Asia Tbk 718.010.408 1.351.976 PT Bank Central Asia Tbk
Valuta asing Foreign currency
Dolar Amerika Serikat United States Dollar
PT Bank HSBC Indonesia 3.060.107.505 7.641.097.442 PT Bank HSBC Indonesia
PT Bank Danamon Indonesia Tbk 2.989.936.839 7.120.309.788 PT Bank Danamon Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7.720.075.423 3.509.908.900 (Persero) Tbk
PT Bank QNB Indonesia Tbk 120.301.193 2.798.594.925 PT Bank QNB Indonesia Tbk
PT Bank OCBC NISP Tbk 894.108.648 674.539.617 PT Bank OCBC NISP Tbk
PT Bank Mandiri (Persero) Tbk 1.645.849.622 584.716.818 PT Bank Mandiri (Persero) Tbk
PT Bank ICBC Indonesia 101.338.668 38.418.091 PT Bank ICBC Indonesia
PT Bank CTBC Indonesia - 46.898.673 PT Bank CTBC Indonesia
Sub jumlah Sub total
(dipindahkan) 24.207.484.493 30.891.429.035 (total c/f)
36
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Saldo kas dan setara kas terdiri dari: (lanjutan) Cash and cash equivalents consist of: (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah Sub total
(pindahan) 24.207.484.493 30.891.429.035 (total b/f)
Setara kas - pihak ketiga (lanjutan) Cash equivalents - third parties (continued)
Valuta asing (lanjutan) Foreign currency (continued)
Euro Euro
PT Bank Mandiri (Persero) Tbk 791.270.060 3.635.787.365 PT Bank Mandiri (Persero) Tbk
Dolar Australia Australian Dollar
PT Bank Mandiri (Persero) Tbk 733.981.478 810.506.963 PT Bank Mandiri (Persero) Tbk
Ringgit Malaysia Malaysian Ringgit
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7.932.406 8.547.696 (Persero) Tbk
Sub jumlah 1.533.183.944 35.346.271.059 Sub total
Jumlah 41.551.858.247 84.163.401.315 Total
Penempatan giro bank pada PT Bank Maspion Placement of cash in bank at PT Bank Maspion
Indonesia Tbk (pihak berelasi) dilakukan dengan tingkat Indonesia Tbk (a related party) were done at similar
bunga, kondisi dan syarat yang sama sebagaimana interest rates, terms and conditions as those which were
halnya jika ditempatkan pada bank pihak ketiga (Catatan done at third party banks (Note 41).
41).
Tingkat bunga setara kas per tahun: Interest rates of cash equivalents per annum:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo bank Cash in bank
Rupiah 1,00%-1,50% 1,00%-1,50% Rupiah
Dolar Amerika Serikat, Euro, United States Dollar, Euro,
Dolar Australia dan Australian Dollar and
Ringgit Malaysia 0,00%-0,50% 0,00%-0,50% Malaysian Ringgit
Deposito berjangka Time deposits
Dolar Amerika Serikat 0,15%-0,20% 0,15%-0,20% United States Dollar
5. SALDO BANK YANG DIBATASI PENGGUNAANNYA 5. RESTRICTED BANK ACCOUNTS
Saldo bank yang dibatasi penggunaannya terdiri dari: Restricted bank accounts consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Rekening giro Current account
Rupiah Rupiah
PT Bank JTrust Indonesia Tbk 6.638.466.000 5.587.185.000 PT Bank JTrust Indonesia Tbk
PT Bank Danamon Indonesia Tbk 5.696.194.840 5.289.393.045 PT Bank Danamon Indonesia Tbk
Sub jumlah Sub total
(dipindahkan) 12.334.660.840 10.876.578.045 (total c/f)
37
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
5. SALDO BANK YANG DIBATASI PENGGUNAANNYA 5. RESTRICTED BANK ACCOUNTS
(lanjutan) (continued)
Saldo bank yang dibatasi penggunaannya terdiri dari: Restricted bank accounts consist of:
(lanjutan) (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah Sub total
(pindahan) 12.334.660.840 10.876.578.045 (total b/f)
Rekening giro (lanjutan) Current account (continued)
Dolar Amerika Serikat United States Dollar
PT Bank QNB Indonesia Tbk - 4.714.113.489 PT Bank QNB Indonesia Tbk
PT Bank Danamon Indonesia Tbk 1.371.393.570 1.289.802.151 PT Bank Danamon Indonesia Tbk
Jumlah 13.706.054.410 16.880.493.685 Total
Saldo rekening giro yang dibatasi penggunaannya Restricted current accounts were pledged as security for
dijaminkan untuk penerbitan Letter of Credit (fasilitas letter of credit (L/C facility) of PT Bank JTrust Indonesia
L/C) dari PT Bank JTrust Indonesia Tbk, PT Bank Tbk, PT Bank Danamon Indonesia Tbk and PT Bank
Danamon Indonesia Tbk dan PT Bank QNB Indonesia QNB Indonesia Tbk with maturities less than one year
Tbk dengan waktu kurang dari satu tahun (Catatan 19). (Note 19).
6. INVESTASI JANGKA PENDEK 6. SHORT-TERM INVESTMENTS
Saldo investasi jangka pendek terdiri dari: Short-term investments consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank ICBC Indonesia 3.853.989.928 4.379.101.517 PT Bank ICBC Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 3.589.066.401 (Persero) Tbk
Sub jumlah 3.853.989.928 7.968.167.918 Sub total
Dolar Amerika Serikat United States Dollar
PT Bank ICBC Indonesia 7.480.892.580 9.413.571.979 PT Bank ICBC Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 341.252.583 (Persero) Tbk
Sub jumlah 7.480.892.580 9.754.824.562 Sub total
Jumlah 11.334.882.508 17.722.992.480 Total
Tingkat bunga deposito berjangka per tahun: Interest rates of time deposits per annum:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Deposito berjangka Time deposits
Rupiah 2,25%-3,75% 2,25%-3,50% Rupiah
Dolar Amerika Serikat 0,15%-0,20% 0,15%-0,20% United States Dollar
38
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
6. INVESTASI JANGKA PENDEK (lanjutan) 6. SHORT-TERM INVESTMENTS (continued)
Deposito berjangka di atas digunakan sebagai jaminan Time deposits above were used as collateral for bank
utang bank (Catatan 19). borrowings (Note 19).
Saldo deposito berjangka dalam Dolar Amerika Serikat Time deposits balance in United States Dollar were the
merupakan bentuk jaminan Entitas untuk penerbitan Entity's security for letter of credit (L/C facility) of PT
Letter of Credit (fasilitas L/C) dari PT Bank ICBC Bank ICBC Indonesia and PT Bank Rakyat Indonesia
Indonesia dan PT Bank Rakyat Indonesia (Persero) Tbk (Persero) Tbk (Note 19).
(Catatan 19).
Deposito berjangka dalam Rupiah merupakan jaminan Time deposits in Rupiah were PT Indalex's (Subsidiary)
PT Indalex (Entitas Anak) untuk penerbitan bank garansi security for bank guarantee from PT Bank ICBC
dari PT Bank ICBC Indonesia dan PT Bank Rakyat Indonesia and PT Bank Rakyat Indonesia (Persero) Tbk
Indonesia (Persero) Tbk (Catatan 19). (Note 19).
7. PIUTANG USAHA, PIHAK KETIGA 7. ACCOUNTS RECEIVABLE, THIRD PARTIES
Saldo piutang usaha pada pihak ketiga terdiri dari: Accounts receivable due from third parties balance
consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga: Third parties:
Ekspor 113.303.029.710 113.948.581.966 Export
Lokal 110.107.138.390 109.392.231.409 Local
Sub jumlah 223.410.168.100 223.340.813.375 Sub total
Cadangan kerugian Provision for
penurunan nilai (21.327.226.870) (21.327.226.870) declining in value
Jumlah, neto 202.082.941.230 202.013.586.505 Total, net
Analisa umur piutang usaha adalah sebagai berikut: Aging analysis of accounts receivable were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Belum jatuh tempo 106.308.662.369 109.136.372.911 Not yet due
Telah jatuh tempo Past due
1-30 hari 37.831.813.511 25.131.634.280 1-30 days
31-60 hari 9.614.624.874 15.531.250.293 31-60 days
> 60 hari 69.655.067.346 73.541.555.891 > 60 days
Sub jumlah 223.410.168.100 223.340.813.375 Sub total
Cadangan kerugian penurunan nilai (21.327.226.870) (21.327.226.870) Provision for declining in value
Jumlah 202.082.941.230 202.013.586.505 Total
Piutang usaha di atas termasuk piutang usaha dalam The above accounts receivable denominated in foreign
mata uang asing, dengan perincian sebagai berikut: currencies with details as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Rupiah 110.288.988.490 109.392.231.408 Rupiah
Dolar Amerika Serikat 98.324.145.771 103.622.923.547 United States Dollar
Dolar Australia 13.157.534.239 10.325.658.420 Australian Dollar
Euro 1.639.499.600 - Euro
Sub jumlah (dipindahkan) 223.410.168.100 223.340.813.375 Sub total (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
7. PIUTANG USAHA, PIHAK KETIGA 7. ACCOUNTS RECEIVABLE, THIRD PARTIES
(lanjutan) (continued)
Piutang usaha di atas termasuk piutang usaha dalam The above accounts receivable denominated in foreign
mata uang asing, dengan perincian sebagai berikut: currencies with details as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah (pindahan) 223.410.168.100 223.340.813.375 Sub total (total b/f)
Cadangan kerugian Provision for
penurunan nilai (21.327.226.870) (21.327.226.870) declining in value
Jumlah 202.082.941.230 202.013.586.505 Total
Mutasi cadangan kerugian penurunan nilai piutang Movement of provision for declining in value of accounts
adalah sebagai berikut: receivable were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo awal 21.327.226.870 17.106.956.221 Beginning balance
Penambahan - 4.422.014.444 Additions
Realisasi - (250.000.000) Realization
Selisih penjabaran - 48.256.205 Translations difference
Saldo akhir 21.327.226.870 21.327.226.870 Ending balance
Piutang usaha merupakan piutang tanpa bunga yang Accounts receivable are non-interest bearing and are
pelunasannya diterima oleh Entitas dalam jangka waktu generally collected by the Entity within certain specified
tertentu. Manajemen berpendapat bahwa pencadangan periods. Management believes that the provisons for
kerugian penurunan nilai piutang cukup untuk menutupi declining in value of receivable from third parties is
kerugian yang mungkin timbul dari tidak tertagihnya adequate to cover possible losses on uncollectible
piutang pihak ketiga tersebut. accounts.
Pada tanggal 30 September 2023 dan 31 Desember In September 30, 2023 and December 31, 2022,
2022, piutang usaha pihak ketiga Entitas digunakan accounts receivable from third parties used as bank
sebagai jaminan utang kepada PT Bank ICBC Indonesia, loan's collateral to PT Bank ICBC Indonesia, PT Bank
PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank OCBC NISP
OCBC NISP Tbk dan PT Bank QNB Indonesia Tbk Tbk and PT Bank QNB Indonesia Tbk (Notes 19).
(Catatan 19).
8. PIUTANG USAHA, PIHAK-PIHAK BERELASI 8. ACCOUNTS RECEIVABLE, RELATED PARTIES
Saldo piutang usaha pada pihak-pihak berelasi terdiri Accounts receivable due from related parties consist of:
dari:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak-pihak berelasi Related parties
PT Maspion 1.067.486.966 303.916.162 PT Maspion
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 8.927.730 16.487.641.164 Industry Tbk
PT Maspion Elektronik - - PT Maspion Elektronik
PT Alaskair Maspion Indonesia - - PT Alaskair Maspion Indonesia
Lain-lain - 9.688.884 Others
Jumlah 1.076.414.696 16.801.246.210 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
8. PIUTANG USAHA, PIHAK-PIHAK BERELASI 8. ACCOUNTS RECEIVABLE, RELATED PARTIES
(lanjutan) (continued)
Analisa umur piutang usaha kepada pihak-pihak berelasi Aging analysis of accounts receivable from related
adalah sebagai berikut: parties were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Belum jatuh tempo 1.076.414.696 16.797.812.710 Not yet due
Telah jatuh tempo Past due
31-60 hari - 3.433.500 31-60 days
Jumlah 1.076.414.696 16.801.246.210 Total
Transaksi piutang usaha kepada pihak-pihak berelasi di Transaction of accounts receivable from related parties
atas dalam mata uang Rupiah. above denominated in Rupiah.
Piutang usaha merupakan piutang tanpa bunga yang Accounts receivable are non-interest bearing and are
pelunasannya diterima oleh Entitas dalam jangka waktu generally collected by the Entity within certain specified
tertentu. periods.
Cadangan kerugian penurunan nilai untuk piutang usaha No provision for declining in value of accounts receivable
pada pihak-pihak berelasi tidak dibuat karena due from related parties was provided as Entity's
manajemen Entitas berpendapat bahwa seluruh piutang management believes that all such receivables were
tersebut dapat ditagih. collectible.
Pada tanggal 30 September 2023 dan 31 Desember In September 30, 2023 and December 31, 2022,
2022, piutang usaha kepada pihak-pihak berelasi Entitas accounts receivable from related parties used as bank
digunakan sebagai jaminan utang kepada PT Bank loan's collateral to PT Bank ICBC Indonesia, PT Bank
ICBC Indonesia, PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk, PT Bank OCBC NISP
Tbk, PT Bank OCBC NISP Tbk dan PT Bank QNB Tbk and PT Bank QNB Indonesia Tbk (Notes 19).
Indonesia Tbk (Catatan 19).
9. PIUTANG RETENSI 9. RETENTIONS RECEIVABLE
Saldo piutang retensi terdiri dari: Retentions receivable consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
PT Putragaya Wahana 23.555.700.877 21.644.992.279 PT Putragaya Wahana
PT Mega Kuningan Pinnacle 9.276.823.915 9.276.823.915 PT Mega Kuningan Pinnacle
PT Fin Centerindo Satu 8.750.000.000 2.379.069.357 PT Fin Centerindo Satu
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 5.944.401.483 4.763.329.889 (Persero) Tbk
PT Sinar Galaxy 4.433.168.978 8.866.338.014 PT Sinar Galaxy
PT Prasada Japa Pamudja 4.315.284.858 4.289.524.858 PT Prasada Japa Pamudja
PT Mardhika Artha Upaya 3.311.970.411 3.311.970.381 PT Mardhika Artha Upaya
PT Bank OCBC NISP Tbk 2.813.592.727 2.592.635.999 PT Bank OCBC NISP Tbk
PT B-Generasi Asia 2.282.589.528 2.282.589.529 PT B-Generasi Asia
PT Tatamulia Nusantara Indah 1.849.342.961 1.505.710.646 PT Tatamulia Nusantara Indah
Sub jumlah (dipindahkan) 66.532.875.738 60.912.984.867 Sub total (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
9. PIUTANG RETENSI (lanjutan) 9. RETENTIONS RECEIVABLE (continued)
Saldo piutang retensi terdiri dari: (lanjutan) Retentions receivable consist of: (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah (pindahan) 66.532.875.738 60.912.984.867 Sub total (total b/f)
PT Kuningan Nusajaya 1.804.678.493 1.804.678.591 PT Kuningan Nusajaya
PT Donnely Paramita Utama 1.227.923.864 1.237.765.521 PT Donnely Paramita Utama
JO Shimizu - Bangun Cipta JO Shimizu - Bangun Cipta
Mega Kuningan Project - 5.758.686.948 Mega Kuningan Project
PT Zaman Bangun Persada - 4.403.444.398 PT Zaman Bangun Persada
PT Chitaland Tower - 4.245.740.000 PT Chitaland Tower
Yayasan Kartika Eka Paksi - 4.196.357.500 Yayasan Kartika Eka Paksi
PT Posco E&C Indonesia - 4.087.159.356 PT Posco E&C Indonesia
PT Ekagrata Data Gemilang - 1.914.822.027 PT Ekagrata Data Gemilang
Lain-lain (masing-masing Others (below
di bawah Rp 1 miliar) 9.765.710.066 7.889.579.764 Rp 1 billion each)
Jumlah 79.331.188.161 96.451.218.972 Total
Transaksi piutang retensi di atas dalam mata uang Transaction of retentions receivable above denominated
Rupiah. in Rupiah.
Piutang retensi proyek merupakan pendapatan PT Retentions receivable are revenue of PT Indalex
Indalex (Entitas Anak) yang ditahan oleh pemberi kerja (Subsidiary) which onhold by customers as a guarantee
sebagai jaminan dalam masa pemeliharaan. in maintenance period.
Cadangan kerugian penurunan nilai untuk piutang No provision for declining in value of retentions
retensi tidak dibuat karena manajemen Entitas receivable was provided as Entity's management
berpendapat bahwa seluruh piutang tersebut dapat believes that all such receivables were collectible.
ditagih.
10. TAGIHAN BRUTO KEPADA PEMBERI KERJA 10. GROSS AMOUNT DUE TO CUSTOMERS
Saldo tagihan bruto kepada pemberi kerja terdiri dari: Gross amount due to customers consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
PT Putragaya Wahana 62.951.852.680 38.175.322.669 PT Putragaya Wahana
PT Fin Centerindo Satu 17.202.001.499 16.721.306.427 PT Fin Centerindo Satu
PT Griya Lutfi Perkasa 15.360.000.000 - PT Griya Lutfi Perkasa
PT Prasada Japa Pamudja 13.941.816.667 9.971.785.835 PT Prasada Japa Pamudja
PT Mega Kuningan Pinnacle 9.747.275.810 7.731.468.879 PT Mega Kuningan Pinnacle
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk 9.068.384.366 15.613.413.785 (Persero) Tbk
PT Bank OCBC NISP Tbk 4.433.254.820 6.818.098.184 PT Bank OCBC NISP Tbk
Taisei 4.262.514.490 - Taisei
PT Citratama Inti Persada 4.194.719.906 4.194.719.906 PT Citratama Inti Persada
E J T Lembong 3.488.372.260 1.807.455.002 E J T Lembong
JO Shimizu - Bangun Cipta JO Shimizu - Bangun Cipta
Mega Kuningan Project 3.401.315.827 19.937.638.959 Mega Kuningan Project
PT Donnely Paramita Utama 2.641.016.027 2.683.389.757 PT Donnely Paramita Utama
Sub jumlah (dipindahkan) 150.692.524.352 123.654.599.403 Sub total (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
10. TAGIHAN BRUTO KEPADA PEMBERI KERJA 10. GROSS AMOUNT DUE TO CUSTOMERS
(lanjutan) (continued)
Saldo tagihan bruto kepada pemberi kerja terdiri dari: Gross amount due to customers consist of:
(lanjutan) (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah (pindahan) 150.692.524.352 123.654.599.403 Sub total (total b/f)
PT Putra Sinar Permaja - 6.899.000.001 PT Putra Sinar Permaja
PT Chitaland Tower - 6.220.661.361 PT Chitaland Tower
PT Jakarta International Expo - 3.422.110.908 PT Jakarta International Expo
Higher Education College - 1.433.747.631 Higher Education College 0
PT Ekagrata Data Gemilang - 28.969.501 PT Ekagrata Data Gemilang
Lain-lain (masing-masing Others (below
di bawah Rp 1 miliar) 5.912.198.003 5.112.312.606 Rp 1 billion each)
Sub jumlah 156.604.722.355 146.771.401.411 Sub total
Cadangan kerugian Provision for
penurunan nilai (11.221.295.597) (11.221.295.597) declining in value
Jumlah 145.383.426.758 135.550.105.814 Total
Mutasi cadangan kerugian penurunan nilai tagihan bruto Movement of provision for declining in value of gross
kepada pemberi kerja adalah sebagai berikut: amount due to customers were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo awal 11.221.295.597 13.672.981.930 Beginning balance
Penambahan - 351.169.400 Additions
Realisasi - (1.340.619.682) Realization
Penghapusan - (1.462.236.051) Write-off
Saldo akhir 11.221.295.597 11.221.295.597 Ending balance
Transaksi tagihan bruto kepada pemberi kerja di atas Transaction of gross amount due to customers above
dalam mata uang Rupiah. denominated in Rupiah.
Tagihan bruto kepada pemberi kerja merupakan piutang Gross amount due to customers are receivable of PT
PT Indalex (Entitas Anak) yang berasal dari pekerjaan Indalex (Subsidiary) which resulting from construction
kontrak konstruksi yang masih dalam pelaksanaan. contract services which are still in progress.
Manajemen berpendapat bahwa pencadangan kerugian Management believes that the provision for declining in
penurunan nilai tagihan bruto kepada pemberi kerja value of gross amount due to customers is adequate to
cukup untuk menutupi kerugian yang mungkin timbul dari cover possible losses on uncollectible gross amount due
tidak tertagihnya tagihan bruto kepada pemberi kerja to customers accounts.
tersebut.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
11. PIUTANG LAIN-LAIN 11. OTHER RECEIVABLES
Saldo piutang lain-lain terdiri dari: Other receivables consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
Piutang lain-lain 2.843.948.128 1.201.494.371 Other receivables
Cadangan kerugian Provision for
penurunan nilai (500.000.000) (500.000.000) declining in value
Sub jumlah pihak ketiga 2.343.948.128 701.494.371 Sub total third parties
Pihak-pihak berelasi Related parties
Pokok pinjaman: Loan principal:
Alim Brothers Alim Brothers
Industries, Pte. Ltd. 1.056.152.524 478.164.434 Industries, Pte. Ltd.
Piutang bunga pinjaman: Loan interest receivable:
PT Maspion - 8.835.117 PT Maspion
Sub jumlah pihak-pihak berelasi 1.056.152.524 486.999.551 Sub total related parties
Jumlah 3.400.100.652 1.188.493.922 Total
Piutang lain-lain di atas termasuk piutang lain-lain dalam The above other receivables denominated in foreign
mata uang asing, dengan perincian sebagai berikut: currencies, with details as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
Rupiah 2.843.948.128 1.201.494.371 Rupiah
Cadangan kerugian Provision for
penurunan nilai (500.000.000) (500.000.000) declining in value
Sub jumlah pihak ketiga 2.343.948.128 701.494.371 Sub total third parties
Pihak-pihak berelasi Related parties
Rupiah 1.056.152.524 8.835.117 Rupiah
Dolar Amerika Serikat - 478.164.434 United States Dollar
Sub jumlah pihak-pihak berelasi 1.056.152.524 478.164.434 Sub total related parties
Jumlah 1.188.493.922 1.179.658.805 Total
Mutasi cadangan kerugian penurunan nilai piutang lain- Movement of provision for declining in value of other
lain adalah sebagai berikut: receivables were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo awal 500.000.000 500.000.000 Beginning balance
Penambahan - - Additions
Saldo akhir 500.000.000 500.000.000 Ending balance
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
11. PIUTANG LAIN-LAIN (lanjutan) 11. OTHER RECEIVABLES (continued)
Piutang kepada pihak-pihak berelasi lainnya merupakan The receivable to other related parties represent fund
pinjaman dana yang digunakan untuk pembelian suku loan facility used for purchasing spareparts and indirect
cadang dan bahan penolong. Pada tahun 2022 dan materials. The interest rates per annum in 2022 and
2021 pinjaman ini dikenakan bunga masing-masing 2021 were 9.65% - 10.75% and 9.25% - 12.00% for
sebesar 9,65% - 10,75% dan 9,25% - 12,00% per tahun balance in Rupiah, 4.75% - 5.50% and 4.75% per annum
untuk saldo Rupiah, 4,75% - 5,50% dan 4,75% per tahun for balance in USD. This loan have no collateral and
untuk saldo USD. Pinjaman dilakukan tanpa jaminan dan have no definite terms of repayment.
tidak ditentukan jadwal pembayarannya.
Manajemen berpendapat bahwa pencadangan kerugian Management believes that the provisons for declining in
penurunan nilai piutang cukup untuk menutupi kerugian value of other receivables from third parties is adequate
yang mungkin timbul dari tidak tertagihnya piutang lain- to cover possible losses on uncollectible accounts. No
lain pihak ketiga tersebut. Sedangkan kepada pihak- provision for declining in value of other receivables due
pihak berelasi tidak dibuat karena manajemen Entitas from related parties was provided as Entity's
berpendapat bahwa seluruh piutang lain-lain tersebut management believes that all such receivables were
dapat ditagih. collectible.
12. PERSEDIAAN 12. INVENTORIES
Saldo persediaan terdiri dari: Inventories consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Bahan baku 187.392.238.757 205.982.472.676 Raw materials
Barang dalam proses 184.481.925.067 179.876.197.560 Work in process
Barang jadi 40.666.526.660 52.894.390.388 Finished goods
Bahan pembantu 56.922.360.430 49.987.911.470 Indirect materials
Bahan baku dalam perjalanan 53.545.380.299 60.279.314.983 Raw materials in transit
Suku cadang 3.933.093.395 3.745.310.500 Sparepart
Sub jumlah 526.941.524.608 552.765.597.577 Sub total
Cadangan kerugian Provision for
penurunan nilai persediaan (6.151.420.020) (6.151.420.020) declining in value of inventories
Jumlah 520.790.104.588 546.614.177.557 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
12. PERSEDIAAN (lanjutan) 12. INVENTORIES (continued)
Mutasi cadangan kerugian penurunan nilai persediaan Movements in provision for declining in value of
adalah sebagai berikut: inventories were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo awal 6.151.420.020 4.992.601.537 Beginning balance
Penambahan - 1.144.531.682 Additions
Selisih penjabaran - 14.286.801 Translations difference
Saldo akhir 6.151.420.020 6.151.420.020 Ending balance
Pada tanggal 31 Desember 2022 dan 2021, persediaan At December 31, 2022 and 2021, inventories were
telah diasuransikan kepada leader PT Asuransi Central insured with PT Asuransi Central Asia, as lead insurer
Asia, dengan jumlah pertanggungan sebesar USD with the coverage sum of USD 13,525,239 or equivalent
13.525.239 atau ekuivalen Rp 212.765.534.709 pada with Rp 212,765,534,709 in 2022 and USD 28,858,800
tahun 2022 dan USD 28.858.800 atau ekuivalen dengan or equivalent with Rp 411,786,505,788 in 2021. The
Rp 411.786.505.788 pada tahun 2021. Manajemen management believes that the insurance coverage were
berpendapat bahwa nilai tersebut cukup untuk menutup adequate to cover possible losses on the assets insured.
kemungkinan kerugian atas aset yang
dipertanggungkan.
Pada tanggal 31 Desember 2022 dan 2021, tidak ada At December 31, 2022 and 2021, there were no
cadangan kerugian penurunan nilai persediaan PT provision for declining in value of inventory of PT Indalex
Indalex (Entitas Anak). (Subsidiary).
Pada tanggal 31 Desember 2022 dan 2021, terdapat At December 31, 2022 and 2021, there were provision
cadangan kerugian penurunan nilai persediaan PT for declining in value of inventory of PT Warna
Warna Cemerlang Industri, dimiliki oleh PT Indal Cemerlang Industri, owned by PT Indal Investindo
Investindo (Entitas Anak) masing-masing sebesar Rp (Subsidiary) amounted to Rp 3,319,652,137,
3.319.652.137. respectively.
Pada tanggal 31 Desember 2022 dan 2021, terdapat At December 31, 2022 and 2021, there were provision
cadangan kerugian penurunan nilai persediaan PT Indal for declining in value of inventory of PT Indal Reiwa
Reiwa Auto, dimiliki oleh PT Indal Investindo (Entitas Auto, owned by PT Indal Investindo (Subsidiary)
Anak) masing-masing sebesar Rp 276.016.126 dan nihil. amounted to Rp 276,016,126 and nil, respectively.
Pada tanggal 31 Desember 2022 dan 2021, terdapat At December 31, 2022 and 2021, there were provision
cadangan kerugian penurunan nilai persediaan PT ERP for declining in value of inventory of PT ERP Multisolusi,
Multisolusi, dimiliki oleh PT Indal Investindo (Entitas owned by PT Indal Investindo (Subsidiary) amounted to
Anak) masing-masing sebesar Rp 285.462.561. Rp 285,462,561, respectively.
Manajemen berpendapat bahwa cadangan kerugian Management believes that the provision for declining in
penurunan nilai persediaan adalah cukup untuk value of inventories provided were adequate to cover the
menutupi kemungkinan menurunnya persediaan di declining in value of inventory in the future.
masa datang.
Realisasi cadangan kerugian penurunan nilai persediaan Realization of the provision for declining in value of
karena persediaan telah terjual pada masing-masing inventories due to the inventories has been sold in
periode berjalan. current period, respectively.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
12. PERSEDIAAN (lanjutan) 12. INVENTORIES (continued)
Pada tahun 2022 dan 2021, persediaan Entitas In 2022 and 2021, the Entity's inventory used as bank
digunakan sebagai jaminan utang kepada PT Bank loan's collateral to PT Bank ICBC Indonesia and PT
ICBC Indonesia dan PT Bank MNC Internasional Tbk Bank MNC Internasional Tbk (Notes 19).
(Catatan 19).
13. UANG MUKA PEMBELIAN 13. ADVANCE PAYMENTS
Saldo uang muka pembelian terdiri dari: Advance payments consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Bahan 19.388.791.707 16.935.645.626 Material
Kaca 4.084.274.981 889.285.278 Glass plate
Sub jumlah, lancar 23.473.066.688 17.824.930.904 Sub total, current
Aset tetap 18.797.464.741 18.550.419.837 Fixed assets
Sub jumlah, tidak lancar 18.797.464.741 18.550.419.837 Sub total, non current
Jumlah 42.270.531.429 36.375.350.741 Total
14. BEBAN DIBAYAR DIMUKA 14. PREPAID EXPENSES
Saldo beban dibayar dimuka terdiri dari: Prepaid expenses consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Provisi utang bank 1.030.868.089 2.382.290.769 Bank loan provision
Asuransi 146.385.645 260.913.984 Insurance
Biaya pekerjaan Prepaid
dibayar dimuka 17.520.443.470 615.179.509 project expense
Lain-lain 344.956.980 341.218.232 Others
Jumlah 19.042.654.184 3.599.602.494 Total
Biaya pekerjaan dibayar dimuka merupakan biaya-biaya Prepaid project expense are expenses incurred for
yang dikeluarkan untuk keperluan proyek PT Indalex project purposes of PT Indalex (Subsidiary) and cannot
(Entitas Anak) dan belum dapat diperhitungkan dengan be calculated with income because the project in
pendapatan karena proyek bersangkutan belum memiliki question does not yet have a physical project progress
laporan kemajuan fisik proyek pada tanggal laporan report as of the date of the statements of financial
posisi keuangan. position.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
15. PROPERTI INVESTASI 15. INVESTMENT PROPERTY
Saldo dan mutasi untuk tahun yang berakhir pada Balance and movement for the year ended September
tanggal 30 September 2023 adalah: 30, 2023 were:
Saldo awal Saldo akhir
1 Jan 2023/ 30 Sept 2023 /
Beginning balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2023 Additions Deductions Sept 30, 2023
Biaya perolehan: Cost:
Bangunan 41.237.718.094 - - 41.237.718.094 Buildings
Sub jumlah 41.237.718.094 - - 41.237.718.094 Sub total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 4.923.102.603 1.546.414.433 - 6.469.517.036 Buildings
Sub jumlah 4.923.102.603 1.546.414.433 - 6.469.517.036 Sub total
Nilai buku 36.314.615.491 34.768.201.058 Book value
Saldo dan mutasi untuk tahun yang berakhir pada Balance and movement for the year ended
tanggal 31 Desember 2022 adalah: December 31, 2022 were:
Saldo awal Saldo akhir
1 Jan 2022/ 31 Des 2022/
Beginning balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2022 Additions Deductions Dec 31, 2022
Biaya perolehan: Cost:
Bangunan 41.237.718.094 - - 41.237.718.094 Building
Sub jumlah 41.237.718.094 - - 41.237.718.094 Sub total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 2.861.216.692 2.061.885.911 - 4.923.102.603 Building
Sub jumlah 2.861.216.692 2.061.885.911 - 4.923.102.603 Sub total
Nilai buku 38.376.501.402 36.314.615.491 Book value
Properti investasi di atas milik PT Indalex, Entitas Anak, Investment property above belong to PT Indalex,
merupakan apartemen yang disewakan pada pihak Subsidiary, were an apartment for rent to third party. This
ketiga. Properti investasi ini disusutkan selama 20 tahun investment property depreciated in 20 years and
dan beban penyusutannya dicatat sebagai bagian dari depreciation expenses were recorded as part of general
beban umum dan administrasi (Catatan 33). and administrative expenses (Note 33).
Nilai wajar properti investasi di atas pada tahun 2022 Fair value of investment property above in 2022 and
dan 2021 masing-masing sebesar Rp 39.950.000.000 2021 amounted to Rp 39,950,000,000 and Rp
dan Rp 39.959.348.832. 39,959,348,832.
Manajemen Entitas menyatakan bahwa tidak terjadi The Entity's management stated that there were no
penurunan nilai terhadap nilai tercatat properti investasi. declining in value of carrying value on investment
property.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP 16. FIXED ASSETS
Penilaian atas nilai wajar aset tetap Entitas dan Entitas The revaluation of the Entity and its Subsidiary's fixed
Anak pada tahun 2021 berupa tanah dilakukan oleh assets in 2021 for lands performed by independent
penilai independen yang telah teregistrasi di Otoritas appraisers registered in Financial Service Authority,
Jasa Keuangan, yaitu: which are:
- Kantor Jasa Penilai Publik Abdullah Fitriantoro & - Office of Public Appraisal Service Abdullah Fitriantoro
Rekan, dengan laporan No. 00217/2.0051- & Rekan, with report No.00217/2.0051-
00/PI/05/0152/1/VIII/2021 tanggal 27 Agustus 2021 00/PI/05/0152/1/VIII/2021 dated August 27, 2021 with
dengan tanggal penilaian 19 Agustus 2021. appraisal date August 19, 2021.
- Kantor Jasa Penilai Publik Latief, Hanif & Rekan, - Office of Public Appraisal Service Latief, Hanif &
dengan laporan No. 0016/0001- Rekan, with report No.0016/0001-
00/PI/05/0219/1/I/2022 tanggal 22 Januari 2022 00/PI/05/0219/1/I/2022 dated January 22, 2022 with
dengan tanggal penilaian 18 Januari 2022. appraisal date January 18, 2022.
- Kantor Jasa Penilai Publik Firman, Suryantoro, - Office of Public Appraisal Service Publik Firman,
Sugeng, Suzy, Hartomo & Rekan, dengan laporan No. Suryantoro, Sugeng, Suzy, Hartomo & Rekan, with
00064/2.0074-03/PI/05/0575/1/XII/2021 tanggal 6 report No.00064/2.0074-03/PI/05/0575/1/XII/2021
Desember 2021 dengan tanggal penilaian 24 dated December 6, 2021 with appraisal date
November 2021. November 24, 2021.
Tidak ada perbedaan antara item tanah yang dimiliki There is no difference between the land items owned by
oleh Grup pada tanggal 31 Desember 2021 dengan item the Group as of December 31, 2021 and the land items
tanah pada tanggal penilaian di atas. at the valuation date above.
Rincian dari tanah dan informasi mengenai hierarki nilai Details of lands and information about the fair value
wajar per 31 Desember 2021, sebagai berikut: hierarchy as of December 31, 2021, were as follows:
Tingkat 1 / Level 1 Tingkat 2 / Level 2 Tingkat 3 / Level 3
Tanah - √ - Lands
Berdasarkan laporan penilaian tersebut dilakukan sesuai Based on the appraisal report, the valuation was
dengan Standar Penilaian Indonesia (SPI) yang determined in accordance with the Indonesian Appraisal
ditentukan berdasarkan transaksi terkini dalam Standards (SPI), referring to fair value transaction and
ketentuan yang wajar dan Peraturan Bapepam-LK No. Bapepam-LK's rule No. VIII.C.4 regarding valuation and
VIII.C.4 tentang pedoman penilaian dan penyajian presentation of asset valuation report in capital market.
laporan penilaian aset di pasar modal.
Metode penilaian yang digunakan adalah pendekatan Appraisal method used is the highest and best use
penilaian tertinggi dan terbaik. approach.
Selisih nilai wajar aset dengan nilai tercatat dibukukan The difference between the fair value and carrying
pada penghasilan komprehensif lainnya dan akumulasi amount of the assets was recorded in other
dalam ekuitas pada bagian "surplus revaluasi". comprehensive income and accumulated in equity as
"revaluation surplus".
Per 30 September 2023 dan 31 Desember 2022, jika As of September 30, 2023 and December 31, 2022, if
aset tetap berupa tanah dicatat sebesar biaya perolehan, lands were stated at the its historical cost basic, the
nilai tercatatnya adalah sebagai berikut: carrying amount would be as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Tanah 42.884.035.530 42.884.035.530 Lands
49
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Sept 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Saldo dan mutasi aset tetap untuk tahun yang berakhir pada tanggal 30 September Balance and movement of fixed assets for the year ended September 30, 2023 were:
2023 adalah:
Selisih kurs atas
penjabaran laporan
Saldo awal keuangan/ Saldo akhir
1 Jan 2023/ Exchange difference 30 Sept 2023/
Beginning balance Penambahan/ Pengurangan/ Reklasifikasi/ due to translation of Ending balance
Jan 1, 2023 Additions Deductions Reclassification financial statements Sept 30, 2023
Biaya Perolehan: Cost:
Pemilikan langsung Direct acquisitions
Tanah 201.889.586.669 - - - (256.685.222) 201.632.901.447 Lands
Bangunan 96.180.308.186 - - - (528.064.708) 95.652.243.478 Buildings
Mesin dan Machineries and
peralatan 587.935.320.101 97.725.000 - 892.767.588 (1.846.911.828) 587.078.900.861 equipments
Kendaraan 27.694.176.566 - (356.059.773) - (176.861.417) 27.161.255.376 Vehicles
Inventaris kantor 28.205.275.980 44.685.439 - - (388.828.706) 27.861.132.713 Office equipments
Matrys 8.534.799.904 - (485.077.807) - - 8.049.722.097 Moulds
Aset dalam penyelesaian Assets in progress
Mesin - 892.767.588 - (892.767.588) - - Machineries
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 45.239.840.642 - - - (2.590.593.363) 42.649.247.279 equipments
Sub jumlah Sub total
(dipindahkan) 995.679.308.048 1.035.178.027 (841.137.580) - (5.787.945.244) 990.085.403.251 (total c/f)
50
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Sept 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Saldo dan mutasi aset tetap untuk tahun yang berakhir pada tanggal 30 September Balance and movement of fixed assets for the year ended September 30, 2023 were:
2023 adalah: (lanjutan) (continued)
Selisih kurs atas
penjabaran laporan
Saldo awal keuangan/ Saldo akhir
1 Jan 2023/ Exchange difference 30 Sept 2023/
Beginning balance Penambahan/ Pengurangan/ Reklasifikasi/ due to translation of Ending balance
Jan 1, 2023 Additions Deductions Reclassification financial statements Sept 30, 2023
Sub jumlah Sub total
(pindahan) 995.679.308.048 1.035.178.027 (841.137.580) - (5.787.945.244) 990.085.403.251 (total b/f)
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan 66.389.284.672 3.930.935.832 - - (1.996.686.250) 68.323.534.254 Buildings
Mesin dan Machineries and
peralatan 531.198.832.496 9.542.353.240 - - (1.646.064.982) 539.095.120.754 equipments
Kendaraan 27.121.953.303 239.071.337 (356.059.773) - (175.930.506) 26.829.034.361 Vehicles
Inventaris kantor 27.081.557.183 216.926.197 - - (297.292.218) 27.001.191.162 Office equipments
Matrys 8.534.799.904 - (485.077.807) - - 8.049.722.097 Moulds
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 24.123.547.919 - - - (1.381.399.719) 22.742.148.200 equipments
Sub jumlah 684.449.975.477 13.929.286.606 (841.137.580) - (5.497.373.675) 692.040.750.828 Sub total
Akumulasi kerugian Accumulated
penurunan nilai: impairment losses:
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 23.550.528.040 68.867.126 - - (877.246.965) 22.742.148.201 equipments
Sub jumlah 23.550.528.040 68.867.126 - - (877.246.965) 22.742.148.201 Sub total
Nilai buku 287.678.804.531 (12.962.975.705) - - 586.675.396 275.302.504.222 Book value
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Sept 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Saldo dan mutasi aset tetap untuk tahun yang berakhir pada tanggal 31 Desember Balance and movement of fixed assets for the year ended December 31, 2022 were:
2022 adalah:
Selisih kurs atas
penjabaran laporan
Saldo awal keuangan/ Saldo akhir
1 Jan 2022/ Exchange difference 31 Des 2022/
Beginning balance Penambahan/ Pengurangan/ Reklasifikasi/ due to translation of Ending balance
Jan 1, 2022 Additions Deductions Reclassification financial statements Dec 31, 2022
Biaya Perolehan: Cost:
Pemilikan langsung Direct acquisitions
Tanah 200.058.963.200 - - - 1.830.623.469 201.889.586.669 Lands
Bangunan 92.414.278.964 - - - 3.766.029.222 96.180.308.186 Buildings
Mesin dan Machineries and
peralatan 552.719.269.601 2.412.409.850 - - 32.803.640.650 587.935.320.101 equipments
Kendaraan 27.295.750.055 - (76.381.818) - 474.808.329 27.694.176.566 Vehicles
Inventaris kantor 26.431.785.135 141.588.772 - - 1.631.902.073 28.205.275.980 Office equipments
Matrys 8.534.799.904 - - - - 8.534.799.904 Moulds
Aset dalam penyelesaian Assets in progress
Bangunan 21.424.113 - (21.424.113) - - - Building
Mesin dan Machineries and
peralatan - - - - - - equipments
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 45.239.840.642 - - - - 45.239.840.642 equipments
Sub jumlah Sub total
(dipindahkan) 952.716.111.614 2.553.998.622 (97.805.931) - 40.507.003.743 995.679.308.048 (total c/f)
52
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Sept 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Saldo dan mutasi aset tetap untuk tahun yang berakhir pada tanggal 31 Desember Balance and movement of fixed assets for the year ended December 31, 2022 were:
2022 adalah: (lanjutan) (continued)
Selisih kurs atas
penjabaran laporan
Saldo awal keuangan/ Saldo akhir
1 Jan 2022/ Exchange difference 31 Des 2022/
Beginning balance Penambahan/ Pengurangan/ Reklasifikasi/ due to translation of Ending balance
Jan 1, 2022 Additions Deductions Reclassification financial statements Dec 31, 2022
Sub jumlah Sub total
(pindahan) 952.716.111.614 2.553.998.622 (97.805.931) - 40.507.003.743 995.679.308.048 (total b/f)
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Bangunan 59.836.776.265 3.393.691.349 - - 3.158.817.058 66.389.284.672 Buildings
Mesin dan Machineries and
peralatan 486.640.820.732 14.813.905.307 - - 29.744.106.457 531.198.832.496 equipments
Kendaraan 26.219.512.759 510.651.142 (76.381.818) - 468.171.220 27.121.953.303 Vehicles
Inventaris kantor 25.157.603.747 385.990.091 - - 1.537.963.345 27.081.557.183 Office equipments
Matrys 8.534.799.904 - - - - 8.534.799.904 Moulds
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 24.123.547.919 - - - - 24.123.547.919 equipments
Sub jumlah 630.513.061.326 19.104.237.889 (76.381.818) - 34.909.058.080 684.449.975.477 Sub total
Akumulasi kerugian Accumulated
penurunan nilai: impairment losses:
Aset tidak produktif Non-productive assets
Mesin dan Machineries and
peralatan 18.306.340.765 3.194.178.033 - - 2.050.009.242 23.550.528.040 equipments
Sub jumlah 18.306.340.765 3.194.178.033 - - 2.050.009.242 23.550.528.040 Sub total
Nilai buku 303.896.709.523 (19.744.417.300) (21.424.113) - 3.547.936.421 287.678.804.531 Book value
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Penjualan aset tetap untuk tahun yang berakhir pada Sales of fixed assets for the years ended September
tanggal-tanggal 30 September 2023 dan 31 Desember 30, 2023 and December 31, 2022, with detail as
2022, dengan rincian sebagai berikut: follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Nilai buku pelepasan - - Net book value of disposals
Nilai buku aset lain-lain - - Net book value of other assets
Harga jual 972.893.791 46.700.000 Sales price
Rugi (Laba) pelepasan aset tetap 972.893.791 46.700.000 Gain on disposals of fixed assets
Beban penyusutan dialokasikan sebagai berikut: Allocation of depreciation expenses as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Beban pabrikasi Manufacturing expenses
(Catatan 32) 13.712.360.409 18.914.409.049 (Note 32)
Beban usaha ( Catatan 33) 216.926.197 189.828.840 Operating expenses (Note 33)
Jumlah 13.929.286.606 19.104.237.889 Total
Entitas memiliki tanah yang terletak di Sidoarjo, Jawa The Entity owns several plot of land located in Sidoarjo,
Timur dengan hak legal berupa Hak Guna Bangunan with Building Rights Titles (Hak Guna Bangunan or
yang berjangka waktu 20 tahun yang akan jatuh tempo HGB) for a period of 20 years which will mature on
tahun 2031. 2031.
PT Warna Cemerlang Industri, dimiliki oleh PT Indal PT Warna Cemerlang Industri, owned by PT Indal
Investindo (Entitas Anak) memiliki sebidang tanah yang Investindo (Subsidiary) owns a plot of land located in
terletak di Gresik, Jawa Timur - Indonesia dengan hak Gresik, East Java - Indonesia with Building Rights
legal berupa Hak Guna Bangunan (HGB) berjangka Titles (Hak Guna Bangunan or HGB) for a period of 30
waktu 30 tahun yang akan jatuh tempo pada tahun 2027. years which will mature on 2027.
PT Indal Reiwa Auto, dimiliki oleh PT Indal Investindo PT Indal Reiwa Auto, owned by PT Indal Investindo
(Entitas Anak) memiliki beberapa bidang tanah yang (Subsidiary) owns several plot of land located in Gresik,
terletak di Gresik, Jawa Timur - Indonesia dengan hak East Java - Indonesia with Building Rights Titles (Hak
legal berupa Hak Guna Bangunan (HGB) berjangka Guna Bangunan or HGB) for a period of 20 years which
waktu 20 tahun yang akan jatuh tempo pada tahun 2026 will mature on 2026 and 2027.
dan 2027.
Manajemen berpendapat tidak terdapat masalah dengan The management believes that there will be no difficulty
perpanjangan hak atas tanah-tanah di atas karena in the extension of the above landrights since all the
seluruh tanah diperoleh secara sah dan didukung dengan land were acquired legally and supported by sufficient
bukti pemilikan yang memadai. evidence of ownership.
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022,
2022, aset tetap kecuali tanah telah diasuransikan fixed assets except land, were insured to PT Asuransi
kepada PT Asuransi Central Asia dengan jumlah Central Asia for a total coverage of USD 35,280,679 or
pertanggungan sebesar USD 35,280,679 ekuivalen Rp equivqlent Rp 530,127,482,854 and USD 35,280,679 or
530.127.482.654 dan USD 35.280.679 atau ekuivalen Rp equivalent Rp 555,000,361,349 and Rp 420,000,000
555.000.361.349 dan Rp 420.000.000
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Manajemen Entitas telah melakukan pengkajian ulang The Entity's management has been reviewed estimated
atas estimasi umur ekonomis, metode penyusutan dan economic useful lives, depreciation method and
nilai residu pada setiap akhir pelaporan. residual value at each the end of reporting period.
Berdasarkan penelaahan manajemen Entitas dan Entitas Based on the review of the Entity and its Subsidiaries
Anak terhadap kondisi aset tetap, manajemen management regarding the condition of fixed assets,
mengklasifikasikan mesin yang sudah tidak digunakan the management classified machines that are no longer
lagi dan mencatat penurunan nilai mesin PT Indal used and record an impairment in assets values of PT
Investindo (Entitas Anak) pada tanggal 30 September Indal Investindo (Subsidiary) as of September 30, 2023
2023 sebesar Rp 22.548.983.112 dan 31 Desember and December 31, 2022 amounted to Rp
2022 ebesar Rp 23.550.528.040. 22.548.983.112 and Rp 23,550,528,040.
Menurut pihak manajemen, nilai wajar per 30 September Based on management assessment, the fair value as of
2023 dan 31 Desember 2022 adalah sebagai berikut: September 30, 2023 and December 31, 2022 were as
follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Tanah 204.917.930.469 201.889.586.669 Lands
Bangunan 28.852.543.513 29.791.023.514 Buildings
Mesin dan peralatan 57.526.524.804 56.736.487.605 Machineries and equipments
Kendaraan 492.546.985 572.223.263 Vehicles
Inventaris kantor 987.985.625 1.123.718.797 Office equipments
Jumlah 292.777.531.396 290.113.039.848 Total
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022,
2022, aset tetap Entitas digunakan sebagai jaminan fixed assets used as bank loan's collateral to PT Bank
utang kepada PT Bank ICBC Indonesia (Catatan 19). ICBC Indonesia (Notes 19).
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022,
2022, aset tetap PT Indalex (Entitas Anak) digunakan fixed assets of PT Indalex (Subsidiary) used as bank
sebagai jaminan utang kepada PT Bank OCBC NISP loan's collateral to PT Bank OCBC NISP Tbk (Notes
(Catatan 19). 19).
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022,
2022, jumlah tercatat bruto aset tetap yang telah gross carrying amount of fixed assets which fully
disusutkan penuh namun masih digunakan, masing- depreciated but still used in operation each one is
masing adalah sebesar Rp 579.356.844.886 amounted to Rp 579,356,844,886
17. ASET HAK GUNA DAN LIABILITAS SEWA 17. RIGHT OF USE ASSETS AND LEASE LIABILITIES
a. Aset hak guna a. Right of use assets
Saldo dan mutasi aset hak guna untuk tahun yang Balance and movement of right of use assets for the
berakhir pada tanggal 30 September 2023 adalah: year ended September 30, 2023 were:
Saldo awal Saldo akhir
1 Jan 2023/ 1 Sept 2023
Beginning balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2023 Additions Deductions ###
Biaya perolehan Cost
Bangunan 5.372.794.431 - - 5.372.794.431 Buildings
Sub jumlah Sub total
dipindahkan 5.372.794.431 - - 5.372.794.431 (total b/f)
55
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
17. ASET HAK GUNA DAN LIABILITAS SEWA 17. RIGHT OF USE ASSETS AND LEASE LIABILITIES
(lanjutan) (continued)
Sub jumlah Sub total
dipindahkan 5.372.794.431 - - 5.372.794.431 (total b/f)
Akumulasi penyusutan Accumulated depreciation
Tanah - - - - Lands
Bangunan 3.223.676.662 805.919.166 - 4.029.595.828 Building
Sub jumlah 3.223.676.662 805.919.166 - 4.029.595.828 Sub total
Nilai buku 2.149.117.769 1.343.198.603 Book value
a. Aset hak guna a. Right of use assets
Saldo dan mutasi aset hak guna untuk tahun yang Balance and movement of right of use assets for the
berakhir pada tanggal 31 Desember 2022 adalah: year ended December 31, 2022 were:
Saldo awal Saldo akhir
1 Jan 2022/ 31 Des 2022/
Beginning balance Penambahan/ Pengurangan/ Ending balance
Jan 1, 2022 Additions Deductions Dec 31, 2022
Biaya perolehan Cost
Tanah - - - - Lands
Bangunan 5.372.794.431 - - 5.372.794.431 Buildings
Sub jumlah 5.372.794.431 - - 5.372.794.431 Sub total
Akumulasi penyusutan Accumulated depreciation
Tanah - - - - Lands
Bangunan 2.149.117.774 1.074.558.888 - 3.223.676.662 Building
Sub jumlah 2.149.117.774 1.074.558.888 - 3.223.676.662 Sub total
Nilai buku 3.223.676.657 2.149.117.769 Book value
Beban penyusutan dialokasikan sebagai berikut: Allocation of depreciation expenses as follow:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Beban usaha (Catatan 33) 805.919.166 1.074.558.888 Operating expenses (Note 33)
Jumlah 805.919.166 1.074.558.888 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
17. ASET HAK GUNA DAN LIABILITAS SEWA 17. RIGHT OF USE ASSETS AND LEASE LIABILITIES
(lanjutan) (continued)
b. Liabilitas sewa b. Lease liabilities
Saldo dan mutasi liabilitas sewa untuk tahun yang Balance and movement of lease liabilities for the
berakhir pada tanggal 30 September 2023 dan 31 year ended September 30, 2023 and December 31,
Desember 2022 adalah: 2022 were:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak berelasi Related party
PT Maspion 1.318.560.314 2.512.137.501 PT Maspion
Jumlah 1.318.560.314 2.512.137.501 Total
Dikurangi: Less:
Bagian yang jatuh tempo
dalam waktu satu tahun 1.286.138.171 1.193.577.187 Current maturity portion
Bagian jangka panjang, setelah
dikurangi bagian yang jatuh Long-term, net of
tempo dalam satu tahun 32.422.143 1.318.560.314 current maturity portion
Pembayaran sewa minimum di masa mendatang, Future minimum lease payments, together with the
serta nilai kini atas pembayaran minimum sewa pada present value of the minimum lease payments as of
tanggal 30 September 2023 dan 31 Desember 2022 September 30, 2023 and December 31, 2022 were
adalah sebagai berikut: as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Nilai tercatat Carrying amount
Kurang dari 1 tahun 1.193.577.187 1.391.068.800 Less than 1 year
Lebih dari 1 tahun dan More than 1 year and
kurang dari 5 tahun 736.626.544 1.391.068.800 less than 5 years
Jumlah 1.930.203.731 2.782.137.600 Total
Dikurangi: Less:
Bagian pembiayaan masa datang 611.643.417 270.000.099 Future financing portion
Nilai kini liabilitas sewa 1.318.560.314 2.512.137.501 Present value of lease liabilities
18. UANG JAMINAN 18. SECURITY DEPOSITS
Pada tanggal 30 September 2023 dan 31 Desember As of September 30, 2023 and December 31, 2022,
2022, uang jaminan Entitas dan Entitas Anak terdiri dari security deposit of the Entity and the Subsidiary consist
jaminan PLN, jaminan sewa apartemen dan jaminan of PLN guarantee, apartment rental guarantee and
bank garansi dengan total Rp 1.450.171.816 Rp dan bank guarantee with total amount of Rp 1,450,171,816
1.469.207.652 and Rp 1,469,207,652
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK 19. SHORT-TERM BANK BORROWINGS
Saldo pinjaman bank jangka pendek terdiri dari: Short-term bank borrowings consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Fasilitas Overdraft Overdraft Facility
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 126.419.736.560 127.170.586.886 (Persero) Tbk
PT Bank JTrust Indonesia Tbk 86.000.832.032 7.404.156.963 PT Bank JTrust Indonesia Tbk
Sub jumlah 212.420.568.592 134.574.743.849 Sub total
Fasilitas Letter of Credit Letter of Credit Facility
PT Bank ICBC Indonesia 65.973.142.657 80.045.967.722 PT Bank ICBC Indonesia
PT Bank OCBC NISP Tbk 31.656.113.567 31.655.961.276 PT Bank OCBC NISP Tbk
PT Bank Danamon Indonesia Tbk 41.949.325.602 63.693.407.511 PT Bank Danamon Indonesia Tbk
PT Bank JTrust Indonesia Tbk - 70.537.503.066 PT Bank JTrust Indonesia Tbk
PT Bank QNB Indonesia Tbk - 23.477.642.338 PT Bank QNB Indonesia Tbk
Sub jumlah 139.578.581.826 269.410.481.913 Sub total
Pinjaman Tetap Fixed Loan
PT Bank MNC International Tbk 250.000.000.000 235.000.000.000 PT Bank MNC International Tbk
PT Bank CTBC Indonesia 75.000.000.000 75.000.000.000 PT Bank CTBC Indonesia
PT Bank ICBC Indonesia 68.500.000.000 68.500.000.000 PT Bank ICBC Indonesia
PT Bank OCBC NISP Tbk 50.000.000.000 50.000.000.000 PT Bank OCBC NISP Tbk
Sub jumlah 443.500.000.000 428.500.000.000 Sub total
Jumlah 795.499.150.418 832.485.225.762 Total
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Berdasarkan perjanjian kredit yang terakhir diperpanjang Based on credit agreement which been extended with
dengan No. 017/PP/EB/0123 tanggal 11 Januari 2023, No. 017/PP/EB/0123 dated January 11, 2023, the
Entitas memperoleh fasilitas pembiayaan perdagangan Entity obtained trade financing facilities from PT Bank
dari PT Bank Danamon Indonesia Tbk sebagai berikut: Danamon Indonesia Tbk such as:
a. Fasilitas Omnibus Trade dengan limit USD 5.000.000. a. Omnibus Trade facility with a limit of USD 5,000,000.
- Fasilitas Sight/Usance L/C dengan limit USD - Sight/Usance L/C facility with a limit of USD
5.000.000. 5,000,000.
- Fasilitas UPAS/Trust Receipt dengan limit USD - UPAS/Trust Receipt facility with a limit of USD
5.000.000. 5,000,000.
- Fasilitas Open Account Financing/Trade Supplier - Open Account Financing/Trade Supplier
Financing dengan limit USD 5.000.000. Financing facility with a limit of USD 5,000,000.
- Fasilitas Discrepant LC/SKBDN Discounting dengan - Discrepant LC/SKBDN Discounting facility with a
limit USD 5.000.000. limit of USD 5,000,000.
Fasilitas Omnibus Trade dengan limit USD 5.000.000. a. Omnibus Trade facility with a limit of USD 5,000,000.
(lanjutan) (continued)
- Fasilitas Outgoing Collecting Financing dengan limit - Outgoing Collecting Financing facility with a limit
USD 5.000.000. of USD 5,000,000.
- Fasilitas Bank Garansi/Standby Letter of L/C dengan - Bank Guarantee/Standby Letter of LlC with a limit
limit USD 1.000.000. of USD 1,000,000.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
18. PINJAMAN BANK JANGKA PENDEK (lanjutan) 18. SHORT-TERM BANK BORROWINGS (continued)
PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia Tbk (continued)
- Fasilitas Shipping Guarantee dengan limit USD - Shipping Guarantee facility with a limit of USD
1.000.000. 1,000,000.
Atas fasilitas di atas, diberlakukan sebagai sub-limit Those above facilities used as sub-limit of Omnibus
dari Fasilitas Omnibus Trade sehingga jumlah fasilitas Trade facility with total maximum of facilities
gabungan yang digunakan maksimum USD amounted to USD 5,000,000.
5.000.000.
Fasilitas L/C ini dikenakan tingkat bunga 30 Interest rate for L/C facility as of September 30,
September 2023 dan 31 Desember 2022 masing- 2023 and December 31, 2022 were at 5.50%
masing sebesar 5,50% dan 3,00% per tahun untuk and 3.00% per annum for opened L/C in USD
L/C dalam USD serta 9,75% per tahun untuk fasilitas also 9.75% per annum for opened Trust
Trust Receipt dalam IDR. Receipt in IDR, respectively.
Jangka waktu pinjaman atas fasilitas di atas jatuh Term of this loan for the above facilities were due on
tempo pada tanggal 14 Oktober 2023. October 14, 2023.
Saldo utang L/C pada tanggal 30 September 2023
dan 31 Desember 2022 sebesar Rp 39.946.865.186 L/C loan balance as of September 30, 2023 and
dan USD 128.974,65 atau ekuivalen Rp December 31, 2022 amounted to Rp 39.946.865.186
2.002.460.416. dan Rp 63.693.407.511 and USD 128,974,65 or equivalent to Rp
2,002,460,416, and Rp 63.693.407.511
b. Fasilitas kredit ini dijamin dengan cash guarantee b. This facility credit secured by cash guarantee
sebesar 10% cash margin dari penerbitan nilai L/C / amounted to 10% cash margin of issuance L/C /
SKBDN dan memastikan bahwa utang Entitas pada SKBDN value and ensure that Entity's loan to PT
PT Bank Danamon Indonesia Tbk memiliki peringkat Bank Danamon Indonesia Tbk have the same rank
yang sama (pari passu) dengan pemberi pinjaman (pari passu) with the other working capital facilities
fasilitas modal kerja lainnya. lender.
PT Bank ICBC Indonesia PT Bank ICBC Indonesia
Berdasarkan perjanjian kredit yang terakhir diperpanjang Based on credit agreement which been extended with
dengan No. 018/ICBC-BSR/OMN/X/2016/PR4 tanggal 19 No. 018/ICBC-BSR/OMN/X/2016/PR4 dated October
Oktober 2022, Entitas memperoleh fasilitas pembiayaan 19, 2022, the Entity obtained facilities for trade finance
perdagangan dari PT Bank ICBC Indonesia sebagai from PT Bank ICBC Indonesia Tbk such as:
berikut:
a. Fasilitas Omnibus Trade dengan limit USD a. Omnibus Trade facility with a limit of USD
13.509.000. 13,509,000.
- Fasilitas SKBDN Sight/Usance L/C dengan limit - SKBDN Sight/Usance L/C facility with a limit of
USD 13.509.000. USD 13,509,000.
- Fasilitas UPAS (Usance Payable at Sight) dengan - UPAS (Usance Payable at Sight) facility with a
limit USD 13.509.000. limit of USD 13,509,000.
- Fasilitas TR (Trust Receipt) dengan limit USD - TR (Trust Receipt) facility with a limit of USD
13.509.000. 13,509,000.
Fasilitas UPAS pada tanggal 30 September 2023 dan Interest rate for UPAS facility as of Juni 30, 2023
31 desember 2022 dikenakan tingkat bunga SOFR 3 and December 31, 2022 were at SOFR 3 each 6
per 6 bulan + 200bps dan Libor+2% per tahun untuk month + 200bps and Libor+2% per annum for
L/C dalam USD, serta 10% dan 10% per tahun untuk opened L/C in USD, also 10% and 10% per annum
L/C dalam Rupiah. for opened L/C in IDR.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank ICBC Indonesia (lanjutan) PT Bank ICBC Indonesia (continued)
Fasilitas Trust Receipt pada tanggal 30 September Interest rate for Trust Receipt facility as of
2023 dan 31 desenber 2022 dikenakan tingkat bunga September 30, 2023 and Deceber 31, 2022 were at
masing-masing SOFR 3 per 6 bulan + 200bps dan SOFR 3 each 6 month + 200bps and Libor+4% -
Libor+4% - 7,51% per tahun untuk Trust Receipt 7.51% per annum for opened Trust Receipt in USD,
dalam USD, serta 10,75% dan 11% per tahun untuk also 10.75% and 11% per annum for opened Trust
Trust Receipt dalam Rupiah. Receipt in IDR, respectively.
Saldo utang L/C pada tanggal 30 September 2023 L/C loan balance as of September 30, 2023
sebesar USD 1,761,584.60 atau ekuivalen Rp amounted to USD 1,761,584.60. atau ekuivalen Rp
27.350.362.500.dan Rp 38.622.780.157 dan Saldo 38.622.780.157 and L/C loan balance as of
utang L/C pada tanggal 31 Desember 2022 sebesar December 31, 2022 amounted to USD 1,091,567 or
USD 1.091.567 atau ekuivalen Rp 17.171.446.445 equivalent to Rp 17,171,446,455 and Rp
dan Rp 62.874.521.267. 62,874,521,267.
- Fasilitas pinjaman tetap dengan limit USD 5.000.000. - Fixed loan facility with a limit of USD 5,000,000.
Fasilitas pinjaman tetap pada tanggal 30 September Interest rate for fixed loan facility as of September
2023 dan 31 Desember 2022 dalam Rupiah 30, 2023 and 31 December 2022 in IDR were at
dikenakan bunga 10,75% - 11% dan 11% per tahun. 10.75% - 11% and 11% per annum.
Saldo pinjaman tetap ini pada tanggal 30 September Fixed loan balance as of September 30, 2023 and
2023 dan 31 Desember 2022 masing-masing sebesar December 31, 2022 amounted to Rp 68,500,000,000
Rp 68.500.000.000 dan Rp 68.500.000.000. andRp 68,500,000,000,
- Fasilitas Outward Collection Financing dengan limit - Outward Collection Financing facility with a limit of
USD 5.000.000. USD 5,000,000.
Atas fasilitas di atas, diberlakukan sebagai sub-limit Those above facilities, used as sub-limit of Omnibus
dari fasilitas Omnibus Trade sehingga jumlah fasilitas Trade facility with total maximum of facilities
gabungan yang digunakan maksimum USD amounted to USD 13,509,000.
13.509.000.
Jangka waktu pinjaman atas fasilitas di atas berlaku Term of this loan for the above facilities were
sejak 28 Oktober 2022 sampai 28 Oktober 2023. effective since October 28, 2022 until October 28,
2023.
b. Fasilitas kredit dari PT Bank ICBC Indonesia dijamin b. Credit facility from PT Bank ICBC Indonesia were
dengan: secured by:
- Tanah dan bangunan (pabrik) dengan SHGB No. 6, - Land and buildings (factory) with certificate SHGB
9, 17 dengan luas keseluruhan 66.230 m2 atas No.6, 9, 17 with a total area of 66,230 m2 on
nama Entitas yang berlokasi di kompleks Maspion behalf of the Entity, located in Maspion Unit 1,
Unit 1, Gedangan, Sidoarjo, Jawa Timur dengan hak Gedangan, Sidoarjo, East Java, with mortgage
tanggungan senilai Rp 65.000.000.000. right amounted to Rp 65,000,000,000.
- Fidusia atas mesin yang berlokasi di kompleks - Fiducia transfer ownership over machine, located
Maspion Unit 1, Gedangan, Sidoarjo, Jawa Timur in the Maspion Unit 1, Gedangan, Sidoarjo, East
dengan nilai jaminan sebesar Rp 108.000.000.000. Java, with a secured amount of Rp
108,000,000,000.
- Fidusia atas persediaan dan/atau piutang usaha - Fiducia transfer ownership on inventories and/or
dengan nilai penjaminan sejumlah USD 20.000.000. receivable with a secured amount of USD
20,000,000.
- Cash margin sebesar 10% untuk setiap penerbitan - 10% cash margin for each L/C / SKBDN, UPAS,
L/C / SKBDN, UPAS, TR, OCF dan bank garansi, TR, OCF and bank guarantee issuance, except
kecuali untuk fasilitas pinjaman tetap. for fixed loan facility.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Berdasarkan perjanjian kredit yang terakhir diperpanjang Based on credit agreement which been extended with
dengan Surat Penawaran Putusan Kredit No. B/419-RO- Credit Decision Offering Letter No. B/419-RO-
SUB/COP/07/2022 tanggal 12 Juli 2022, Entitas SUB/COP/07/2022 dated July 12, 2022, the Entity
memperoleh fasilitas kredit dari PT Bank Rakyat obtained credit facilities from PT Bank Rakyat
Indonesia (Persero) Tbk, sebagai berikut: Indonesia (Persero) Tbk, such as:
- Fasilitas pinjaman rekening koran dengan limit Rp - Overdraft loan facility with the limit of Rp
100.000.000.000. Fasilitas ini pada 30 September 100,000,000,000. Interest rate for this facility as of
2023 dan 31 Desember 2022 dikenakan bunga September 30, 2023 and December 31,2022 were at
10,25% dan 12,00% per tahun. 10.25% and 12.00% per annum.
Saldo pinjaman rekening koran bank dari PT Bank Outstanding balance of overdraft loan from PT Bank
Rakyat Indonesia (Persero) Tbk pada tanggal 30 Rakyat Indonesia (Persero) Tbk as of September 30,
September 2023 dan 31 Desember 2022 sebesar Rp 2023 and December 31, 2022 amounted to Rp
126.419.736.560 dan Rp 127.170.586.886. 126,419,736,560 and Rp 127,170,586,886.
- Fasilitas forex line dengan limit USD 1.000.000. - Forex line facility with a limit of USD 1,000,000.
- Fasilitas commercial line dengan limit USD 500.000. - Commercial line facility with a limit of USD 500,000.
- Fasilitas trade line dengan limit USD 500.000. - Trade line facility with a limit of USD 500,000.
- Fasilitas kredit modal kerja impor dengan limit - Working capital import credit facility with a limit of Rp
sebesar Rp 35.000.000.000. 35,000,000,000.
- Fasilitas impor line dengan limit sebesar Rp - Import line facility with a limit of Rp 31,500,000,000.
31.500.000.000.
- Fasilitas bank garansi / SKBDN dengan limit sebesar - Bank guarante / SKBDN facility with a limit of Rp
Rp 65.000.000.000. 65,000,000,000.
Saldo utang L/C pada tanggal 30 September 2023 L/C loan balance as of September 30, 2023
sebesar nihil. Saldo utang L/C pada tanggal 31 amounted to nil. L/C loan balance as of December
Desember 2022 sebesar Nihil 31, 2022 amounted to nil,
Jangka waktu pinjaman fasilitas di atas berlaku sejak Term of this loan for the above facilities were
28 Juni 2022 sampai 28 Juni 2023. Sampai dengan effective since June 28, 2022 until June 28, 2023,
30 September 2023 perpanjangan perjanjian masih Until September 30, 2023 the extention of credit
dalam proses agreement were still in progress
Seluruh fasilitas kredit dari PT Bank Rakyat Indonesia All credit facility from PT Bank Rakyat Indonesia
(Persero) Tbk dijamin dengan: (Persero) Tbk were secured by:
- Fidusia atas piutang usaha milik PT Indal Aluminium - Fiducia transfer ownership over receivable on behalf
Industry Tbk dengan nilai Rp 255.089.750.000. of PT Indal Aluminium Industry Tbk amounted to Rp
255,089,750,000.
- Tanah / Bangunan SHGB No. 695, luas tanah - Land and buildings with certificate SHGB No. 695
203.670 m² atas nama PT Maspion Industrial Estate with a total area of 203,670 m² on behalf of PT
dengan nilai Rp 246.610.000.000 yang berlokasi di Maspion Industrial Estate amounted to Rp
Sukomulyo, Manyar, Gresik, Jawa Timur. 246,610,000,000 located in Sukomulyo, Manyar,
Gresik, East Java.
- Blokir limit fasilitas / jaminan kas yang cukup atas - Restricted limit facility / secured by enough cash for
penggunaan forex line / trade line / commercial line. the use of forex line / trade line / commercial line.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Berdasarkan perjanjian kredit yang terakhir diperpanjang Based on credit agreement which been extended with
dengan No. CTBCI SBY - 322 / XI - 2022 tanggal 10 No. CTBCI SBY - 322 / XI - 2022 dated November 10,
November 2022, Entitas memperoleh fasilitas kredit dari 2022, the Entity obtained credit facilities from PT Bank
PT Bank CTBC Indonesia, sebagai berikut: CTBC Indonesia, such as:
a. Fasilitas Omnibus Trade dengan limit Rp a. Omnibus Trade facility with a limit of Rp
75.000.000.000. 75,000,000,000.
- Fasilitas Demand Loan dengan limit Rp - Demand Loan facility with a limit of Rp
50.000.000.000. 50,000,000,000.
- Fasilitas SKBDN / Usance L/C dengan limit Rp - SKBDN facility / Usance L/C with a limit of Rp
75.000.000.000. 75,000,000,000.
- Fasilitas Trust Receipt dengan limit Rp - Trust Receipt facility with a limit of Rp
75.000.000.000. 75,000,000,000.
- Fasilitas bank garansi dengan limit Rp - Bank guarantee facility with a limit of Rp
75.000.000.000. 75,000,000,000.
Fasilitas Demand Loan 2023 dan 2022 dikenakan Interest rate for Demand Loan facility in 2022 and
tingkat bunga 9% - 10,5% dan 10,75% per tahun. 2021 were at 9% - 10.5% and 10.75% per annum.
Saldo Demand Loan ini pada tanggal 30 September Demand loan balance as of September 30, 2023 and
2023 dan 31 Desember 2022 masing-masing sebesar December 31, 2022 amounted to Rp 75,000,000,000
Rp 75.000.000.000 dan Rp 75.000.000.000. and Rp 75,000,000,000, respectively.
Fasilitas di atas bersifat cross default dan dapat The above facilities were cross default and can be
digunakan oleh Entitas maupun PT Ishizuka Maspion used by the Entity or PT Ishizuka Maspion
Indonesia. Indonesia.
Atas fasilitas di atas, diberlakukan sebagai sub-limit Those above facilities, used as sub-limit of Omnibus
dari Fasilitas Omnibus Trade sehingga jumlah fasilitas Trade facility with total maximum of combine facilities
gabungan yang digunakan maksimum Rp amounted to Rp 75,000,000,000.
75.000.000.000.
Jangka waktu pinjaman fasilitas di atas berlaku sejak Term of this loan for above facilites were effective
12 November 2022 sampai 12 November 2023. since November 12, 2022 until November 12, 2023.
b. Fasilitas kredit dari PT Bank CTBC Indonesia dijamin b. Credit facility from PT Bank CTBC Indonesia were
dengan: secured by:
- Tanah dan bangunan yang terletak di Komplek - Land and building located in Komplek Maspion
Maspion Unit IV, Romokalisari, Benowo, Surabaya Unit IV, Romokalisari, Benowo, Surabaya with
dengan SHGB No. 62 atas nama PT Ishizuka SHGB No. 62 on behalf of PT Ishizuka Maspion
Maspion Indonesia senilai Rp 150.000.000.000. Indonesia amounted to Rp 150,000,000,000.
- Seluruh mesin dan peralatan milik PT Ishizuka - All machines and equipments which belong to PT
Maspion Indonesia dengan nilai penjaminan Ishizuka Maspion Indonesia with mortgage
sebesar Rp 20.000.000.000. amounted to Rp 20,000,000,000.
Jaminan bersama tersebut juga merupakan jaminan Those combined collateral also used as a collateral
atas pinjaman yang diterima oleh PT Ishizuka for loan facility which granted to PT Ishizuka
Maspion Indonesia. Maspion Indonesia.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Berdasarkan Akta Perjanjian Pinjaman No. 41 tanggal 25 Based on Deed of Loan Agreement No. 41 dated June
Juni 2018 yang terakhir diperpanjang dengan Surat 25, 2018 which been extended with Changes of Loan
Perubahan Perjanjian Pinjaman No. 23/ILS- Agreement Letter No. 23/ILS-SBY/PK/V/2023 dated
SBY/PK/V/2023 tanggal 9 Juni 2023, Entitas memperoleh June 9, 2023, the Entity obtained credit facilities from
fasilitas kredit dari PT Bank OCBC NISP Tbk, sebagai PT Bank OCBC NISP Tbk, such as:
berikut:
- Fasilitas Demand Loan dengan limit Rp - Demand Loan facility with a limit of Rp
50.000.000.000. 50,000,000,000.
- Fasilitas Combine Trade dengan limit USD 6.200.000. - Combine Trade facility with a limit of USD 6,200,000.
- Fasilitas L/C, SKBDN, Trust receipt, Bill purchase, - Facility for L/C, SKBDN, Trust receipt, Bill purchase,
bank garansi dengan limit USD 6.200.000. guarantee bank with a limit of USD 6,200,000.
- Fasilitas transaksi valuta asing notional amount - Facility for notional amount foreign exchange
dengan limit USD 5.000.000. transactions with a limit of USD 5,000,000.
Saldo pinjaman Demand Loan dari PT Bank OCBC Outstanding Demand Loan balance from PT Bank
NISP Tbk per 30 September 2023 dan 31 Desember OCBC NISP Tbk as of September 30, 2023 and
2022, masing-masing sebesar Rp 50.000.000.000. December 31, 2022 amounted to Rp
Tingkat bunga pinjaman ini pada tahun 2022 dan 50,000,000,000, respectively. Interest rate for this
2021 sebesar 10,25% - 10,5% dan 10,5% per tahun. loan in 2022 and 2021 were at 10.25% - 10.5% and
10.5% per annum.
Saldo utang L/C dari PT Bank OCBC NISP Tbk per 30 L/C loan balance from PT Bank OCBC NISP Tbk as
September 2023 dan 31 Desember 2022 sebesar of September 30, 2023 and December 31, 2022
USD 1,229,791.50 ekuivalen Rp 19.093.742.829 dan amounted to USD 1,229,791.50 or equivalent Rp
Rp 12.562.370.738 dan saldo hutang L/C desember 19,093,742,829 and Rp 12,562,370,738 and L/C
2022 sebesar Rp 31.655.961.276. loan balance as of December 31, 2022 amounted to
Rp 31,655,961,276.
Tingkat bunga utang L/C per 30 September 2023 dan Interest rate for L/C loan as of September 30, 2023
31 desember 2022 masing-masing sebesar 6% per and December 31, 2022 were at 6% per annum for
tahun untuk L/C dalam USD, 10,75% per tahun untuk opened L/C in USD, 10.75% per annum for opened
Trust Receipt dalam IDR. Trust Receipt in IDR, respectively.
Jangka waktu pinjaman atas fasilitas di atas jatuh Term of this loan for the above facilities will be due
tempo pada tanggal 25 Juni 2024 on June 25, 2024.
Seluruh fasilitas kredit dari PT Bank OCBC NISP Tbk All credit facility from PT Bank OCBC NISP Tbk were
dijamin dengan: secured by:
- Tanah dengan SHGB No. 262, 263, 266 di Desa - Land with certificate SHGB No. 262, 263, 266 at
Mekar Wangi, Bekasi dengan luas total 17.495 m² Mekar Wangi, Bekasi with a total area of 17,495 m²
atas nama PT Indalex (Entitas Anak). on behalf of PT Indalex (Subsidiary).
- Tanah dengan SHGB No. 276, 278 di Desa Jatiwangi - Land with certificate SHGB No. 276, 278 at
dengan luas total 2.193 m² atas nama PT Indalex Jatiwangi Village with a total area of 2,193 m² on
(Entitas Anak). behalf of PT Indalex (Subsidiary).
- Fidusia atas piutang usaha Entitas dengan nilai - Fiducia transfer ownership over Entity's accounts
penjaminan sebesar Rp 100.000.000.000. receivable for the secured amount of Rp
100,000,000,000.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
Berdasarkan Addendum Perjanjian Kredit No. Based on Addendum Credit Agreement No.
01/Add/VIII/2022 tanggal 26 Agustus 2022. Entitas 01/Add/VIII/2022 dated August 26, 2022, the Entity
memperoleh fasilitas kredit Trade Line dari PT Bank QNB obtained credit facilities fixed loan from PT Bank QNB
Indonesia Tbk dengan limit sebesar Rp 60.000.000.000. Indonesia Tbk, with a limit of Rp 60,000,000,000.
Tingkat bunga L/C dalam USD sebesar LIBOR +3,5% Interest rate for L/C loan in USD is LIBOR + 3.5% per
dan tingkat bunga TR dalam IDR sebesar 10,5% per annum and interest rate for TR in IDR is 10.5% per
tahun. annum.
Saldo utang L/C dari PT Bank QNB Indonesia Tbk per 30 L/C loan balance from PT Bank QNB Indonesia Tbk as
September 2023 adalah Nihil dan 31 Desember 2022 of September 30, 2023 is Nil and December 31, 2022
sebesar Rp 23.477.642.338. amounted to Rp 23,477,642,338.
Fasilitas kredit dari PT Bank QNB Indonesia Tbk dijamin Credit facility from PT Bank QNB Indonesia Tbk were
dengan: secured by:
- Margin deposit sebesar 10% dari nilai pembukaan L/C - Margin deposit amounted to 10% from the issuance
dalam mata uang yang sama, dana di rekening of L/C in the same currency, fund in the operating
operasional akan diblokir. account will be restricted.
- Fidusia atas piutang usaha Entitas sebesar 100% dari - Fiducia transfer ownership over accounts receivable
total limit. for the secured amount of 100% from the total limit.
PT Bank MNC Internasional Tbk PT Bank MNC Internasional Tbk
Berdasarkan Surat Persetujuan Kredit No. 213/WB- Based on Credit Approval Letter No. 213/WB-
MNC/X/2022 tanggal 8 September 2022, Entitas MNC/X/2022 dated September 8, 2022, the Entity
memperoleh fasilitas kredit pinjaman tetap dari PT Bank obtained credit facilities fixed loan from PT Bank MNC
MNC International Tbk dengan limit sebesar Rp Internasional Tbk, with a limit of Rp 250,000,000,000.
250.000.000.000. Tingkat bunga pinjaman 10,25% per Interest rate of this loan 10.25% per annum and will be
tahun dan jatuh tempo pada 18 Desember 2023. due on December 18, 2023.
Saldo pinjaman tetap ini pada tanggal 30 September Fixed loan balance as of September 30, 2023 and
2023 dan 31 Desember 2022, masing-masing sebesar December 31, 2022 amounted to Rp 250,000,000,000
Rp 250.000.000.000 dan Rp 235.000.000.000. and Rp 235,000,000,000.
Seluruh fasilitas kredit dari PT Bank MNC Internasional All credit facility from PT Bank MNC Internasional Tbk
Tbk dijamin dengan: were secured by:
- Tanah dan bangunan SHGB No. 108 di Kawasan - Land and buildings SHGB No. 108 at Maspion Unit V
Industri Maspion Unit V, Desa Manyar Sidomukti, Industrial Area, Desa Manyar Sidomukti, Manyar,
Manyar, Gresik, Jawa Timur, atas nama PT Maspion Gresik, East Java, on behalf of PT Maspion
Industrial Estate dengan nilai penjaminan sebesar Rp Industrial Estate with mortgage amounted to Rp
250.000.000.000. 250,000,000,000.
Seluruh fasilitas kredit dari PT Bank MNC Internasional All credit facility from PT Bank MNC Internasional Tbk
Tbk dijamin dengan: (lanjutan) were secured by: (continued)
- Tanah dan bangunan SHGB No. 2 di Jalan Sruni - Land and buildings SHGB No. 2 at Jalan Sruni
No.46-50, Gedangan, Sidoarjo, Jawa Timur, terdaftar No.46-50, Gedangan, Sidoarjo, Jawa Timur, on
atas nama PT Trisulapack Indah dengan nilai behalf of PT Trisulapack Indah with mortgage
penjaminan sebesar Rp 87.500.000.000. amounted to Rp 87,500,000,000.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
19. PINJAMAN BANK JANGKA PENDEK (lanjutan) 19. SHORT-TERM BANK BORROWINGS (continued)
PT Bank MNC Internasional Tbk (lanjutan) PT Bank MNC Internasional Tbk (continued)
- Tanah dan bangunan SHGB No. 21 di Jalan Sruni - Land and buildings SHGB No. 21 at Jalan Sruni
No.46-50, Gedangan, Sidoarjo, Jawa Timur, terdaftar No.46-50, Gedangan, Sidoarjo, Jawa Timur, on
atas nama PT Trisulapack Indah dengan nilai behalf of PT Trisulapack Indah with mortgage
penjaminan sebesar Rp 37.500.000.000. amounted to Rp 37,500,000,000.
- Corporate Guarantee atas nama PT Alim Investindo. - Corporate Guarantee on behalf of PT Alim Investindo.
- Fidusia atas persediaan barang Entitas dengan nilai - Fiducia transfer ownership over inventory with
penjaminan sebesar Rp 200.000.000.000. mortgage amounted to Rp 200,000,000,000.
PT Bank JTrust Indonesia Tbk PT Bank JTrust Indonesia Tbk
Berdasarkan Perjanjian Kredit No.010/PK/CWL/ COMM- Based on Deed of Loan Agreement No. 010/PK/CWL/
SBY/V/2023 tanggal 7 Juni 2023 PT Indal Reiwa Auto, COMM-SBY/V/2023 tanggal 7 June 2023 PT Indal
dimiliki oleh PT Indal Investindo (Entitas Anak) Reiwa Auto, owned by PT Indal Investindo
memperoleh fasilitas kredit dari PT Bank JTrust (Subsidiadry) obtained credit facility from PT Bank
Indonesia Tbk sebagai berikut: JTrust Indonesia Tbk such as:
- Fasilitas pinjaman rekening koran dengan limit - Overdraft loan facility with the limit of USD
sebesar USD 2.000.000. Fasilitas ini dikenakan bunga 2,000,000. Interest rate for this facility were at 4.25%
4,25% per tahun. per annum.
- Fasilitas kredit atas permintaan (KAP) dan Letter of - Demand loan facility and Letter of Credit (L/C) Import
Credit (L/C) Impor / SKBDN / Trust Receipt dengan / SKBDN / Trust Receipt with the limit of USD
limit sebesar USD 5.000.000. Fasilitas ini dikenakan 5,000,000. Interest rate for this facility were at 5.50%
bunga 5,50% per tahun. per annum.
Saldo pinjaman rekening koran dari PT Bank JTrust Outstanding balance of overdraft loan from PT Bank
Indonesia Tbk pada tanggal 30 September 2023 dan 31 JTrust Indonesia Tbk as of September 30, 2023 and
Desember 2022 sebesar Rp 86.000.832.032 dan Rp December 31, 2022 amounted to Rp 86,000,832,032
7.404.156.963. and Rp 7,404,156,963.
Saldo utang L/C pada tanggal 31 Desember 2022 L/C loan balance as of December 31, 2022 amounted
sebesar USD 4.483.981 atau ekuivalen dengan Rp to USD 4,483,981 or equivalent to Rp 70,537,503,066.
70.537.503.066.
Seluruh fasilitas kredit dari PT Bank JTrust Indonesia Tbk All credit facility from PT Bank JTrust Indonesia Tbk
dijamin dengan: were secured by:
- Tanah dan bangunan pabrik SHGB No. 765, 10, 763, - Land and buildings SHGB No. 765, 10, 763, 764, 9,
764, 9, 1471, 1472 dan 26 di Desa Manyar Sidomukti, 1471, 1472 and 26 at Desa Manyar Sidomukti, Kec
Kec Manyar, Kab Gresik, Jawa Timur, terdaftar atas Manyar, Kab Gresik, Jawa Timur, on behalf of PT
nama PT Indal Reiwa Auto dengan nilai penjaminan Indal Reiwa Auto with mortgage amounted to Rp
sebesar Rp 101.050.000.000. 101,050,000,000.
Seluruh fasilitas kredit dari PT Bank JTrust Indonesia Tbk All credit facility from PT Bank JTrust Indonesia Tbk
dijamin dengan: (lanjutan) were secured by: (continued)
- Jaminan di atas turut saling menjamin antara salah - The above collateral is mutually guaranteed between
satu fasilitas kredit dengan fasilitas kredit lainnya one of the credit facilities and other credit facilities
(cross collateral) yang diperoleh PT Indal Reiwa Auto, (cross collateral) obtained by PT Indal Reiwa Auto,
dimiliki oleh PT Indal Investindo (Entitas Anak) owned by PT Indal Investindo (Subsidiary) based on
berdasarkan perjanjian kredit dan/atau the credit agreement and/or its extension from PT
perpanjangannya dari PT Bank JTrust Indonesia Tbk. Bank JTrust Indonesia Tbk.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
20. UTANG USAHA, PIHAK KETIGA 20. ACCOUNTS PAYABLE, THIRD PARTIES
Saldo utang usaha pihak ketiga terdiri dari: Accounts payable due to third parties balance consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga: Third parties:
Lokal 98.214.074.577 73.712.707.217 Local
Impor 57.423.307.399 55.531.663.627 Import
Jumlah, neto 155.637.381.976 129.244.370.844 Total, net
Analisa umur utang usaha adalah sebagai berikut : Aging analysis of accounts payable were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Belum jatuh tempo 67.852.094.686 71.257.933.810 Not yet due
Telah jatuh tempo Past due
1-30 hari 18.028.813.569 16.688.679.966 1-30 days
31-60 hari 17.869.912.370 7.092.994.731 31-60 days
> 60 hari 51.886.561.351 34.204.762.337 > 60 days
Jumlah 155.637.381.976 129.244.370.844 Total
Utang usaha di atas termasuk utang usaha dalam mata The above accounts payable include payables
uang asing, dengan rincian sebagai berikut: denominated in foreign currencies, with details as
follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Rupiah 91.746.312.538 112.134.492.405 Rupiah
Dolar Amerika Serikat 58.069.068.321 12.634.716.508 United States Dollar
Ren Mingbi 4.458.524.404 1.902.369.274 Ren Mingbi
AUD 1.161.599.491 -
Euro 82.944.160 1.532.953.422 Euro
Ringgit Malaysia 59.060.058 60.920.803 Malaysian Ringgit
Dolar Hongkong 56.199.423 16.834.832 Hongkong Dollar
Great Britain Poundsterling 3.673.581 5.890.711 Great Britain Poundsterling
Yen Jepang - 932.187.598 Japanese Yen
Baht Thailand - 11.683.033 Thailand Baht
Dolar Singapura - 6.659.098 Singapore Dollar
Dolar Taiwan - 5.663.160 Taiwan Dollar
Jumlah 155.637.381.976 129.244.370.844 Total
Tidak ada jaminan yang diberikan Entitas atas utang No collateral for accounts payable from Entity to third
usaha kepada pihak ketiga. parties.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
21. UTANG USAHA, PIHAK-PIHAK BERELASI 21. ACCOUNTS PAYABLE, RELATED PARTIES
Utang usaha pada pihak-pihak berelasi terdiri dari: Accounts payable due to related parties consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak-pihak berelasi Related parties
PT Maspion 2.524.675.555 7.205.780.486 PT Maspion
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 2.458.624.112 3.204.572.020 Industry Tbk
Lain-lain (masing-masing Others (below
dibawah Rp 1 miliar) 440.920.814 476.138.309 Rp 1 billion each)
Jumlah 5.424.220.481 10.886.490.815 Total
Analisa umur utang usaha pihak-pihak berelasi adalah Aging analysis of accounts payable due to related
sebagai berikut: parties were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Belum jatuh tempo 5.424.220.481 6.707.378.848 Not yet due
Telah jatuh tempo Past due
1-30 hari - 1.672.272.687 1-30 days
31-60 hari - 1.636.170.278 31-60 days
> 60 hari - 870.669.002 > 60 days
Jumlah 5.424.220.481 10.886.490.815 Total
Utang usaha pada pihak-pihak berelasi di atas termasuk Accounts payable due to related parties above include
utang usaha dalam mata uang asing, dengan rincian payables denominated in foreign currencies, with
sebagai berikut : details as follows :
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Rupiah 5.424.220.481 10.808.158.609 Rupiah
Dolar Amerika Serikat - 78.332.206 United States Dollar
Jumlah 5.424.220.481 10.886.490.815 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
22. BEBAN YANG MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES
Saldo beban yang masih harus dibayar terdiri dari: Accrued expenses consists of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Retensi 22.202.912.845 13.831.667.693 Retention
Jaminan dies 15.421.158.846 17.131.776.073 Dies guarantee
Proyek 15.108.717.919 7.215.029.932 Project
Fee proyek 5.529.205.008 27.102.229.170 Project Fee
Cadangan PPh final 4(2) 5.301.550.572 6.489.336.440 Estimated of final tax 4(2)
Beban pegawai 4.223.546.355 3.649.945.269 Personnel expenses
Bunga utang bank 1.306.956.810 1.754.128.471 Bank loan interest
Listrik, air dan telepon 1.886.320.345 2.227.592.659 Electricity, water and telephone
Premi penjualan 1.720.133.130 1.377.424.040 Sales premium
Bahan bakar gas 1.343.870.160 1.488.476.029 Gas fuel
Royalti 566.530.232 236.233.685 Royalty
Beban tenaga ahli - 187.033.878 Expert expenses
Lain-lain 7.913.376.078 4.384.425.191 Others
Jumlah 82.524.278.300 87.075.298.530 Total
23. UANG MUKA PELANGGAN 23. ADVANCE FROM CUSTOMERS
Saldo uang muka pelanggan terdiri dari: Advance from customers consists of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Uang muka proyek 111.966.927.707 123.587.697.350 Project advance
Uang muka penjualan 1.839.418.327 3.747.547.083 Sales advance
Jumlah 113.806.346.034 127.335.244.433 Total
Uang muka proyek merupakan uang muka yang diterima Project advances were advances received by PT
oleh PT Indalex (Entitas Anak) sehubungan dengan Indalex (Subsidiary) regarding project in progress,
pekerjaan proyek, dalam mata uang Rupiah. denominated in Rupiah.
24. UTANG LAIN-LAIN 24. OTHER PAYABLES
Saldo utang lain-lain terdiri dari: Other payables consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
Utang lain-lain 858.433.778 21.953.796 Other payables
Sub jumlah pihak ketiga 858.433.778 21.953.796 Sub total third parties
Pihak berelasi Related party
Chin Fung Trading, Co. Ltd - 170.951.017 Chin Fung Trading, Co. Ltd
Sub jumlah pihak berelasi - 170.951.017 Sub total related party
Jumlah 858.433.778 192.904.813 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
Utang lain-lain di atas termasuk utang lain-lain dalam The above other payables denominated in foreign
mata uang asing, dengan perincian sebagai berikut: currencies with details as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pihak ketiga Third parties
Rupiah 858.433.778 21.953.796 Rupiah
Sub jumlah pihak ketiga 858.433.778 21.953.796 Sub total third parties
Pihak berelasi Related party
Dolar Amerika Serikat - 170.951.017 United States Dollar
Sub jumlah pihak berelasi - 170.951.017 Sub total related party
Jumlah 858.433.778 192.904.813 Total
Utang kepada pihak berelasi lainnya merupakan The payables to other related party represent funding
pinjaman dana yang digunakan untuk keperluan loan used for operational needs. The interest rates in
operasional. Pada tahun 2022 dan 2021 pinjaman ini 2022 and 2021 were 9.65% - 10.75% and 9.25% -
dikenakan bunga masing-masing sebesar 9,65% - 12.00% per annum for balance in Rupiah, 4.76% -
10,75% dan 9,25% - 12,00% per tahun untuk saldo 5.5% and 5.25% per annum for balance in USD. This
dalam Rupiah, 4,76% - 5,5% dan 5,25% per tahun untuk loan have no collateral and have no definite terms of
saldo USD. Pinjaman dilakukan tanpa jaminan dan tidak repayment.
ditentukan jadwal pembayarannya.
25. PERPAJAKAN 25. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pajak Pertambahan Nilai 20.710.782.553 22.892.715.559 Value Added Tax
PPh 4 (2) 3.096.480.336 3.133.055.979 Article 4 (2)
Jumlah 23.807.262.889 26.025.771.538 Total
b. Piutang pajak b. Taxes receivable
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Bagian lancar Current portion
Lebih bayar Overpayment of
pajak penghasilan badan 27.058.608.912 29.743.143.580 corporate income tax
Pajak Pertambahan Nilai - 1.163.310.370 Value Added Tax
Bagian tidak lancar Non-current portion
Lebih bayar Overpayment of
pajak penghasilan badan 12.727.964.937 - corporate income tax
Jumlah 39.786.573.849 30.906.453.950 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
25. PERPAJAKAN (lanjutan) 25. TAXATION (continued)
c. Utang pajak c. Taxes payable
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pajak Pertambahan Nilai 1.055.761.158 1.083.104.834 Value Added Tax
Pajak penghasilan Income taxes
Pasal 23 2.437.920.028 3.020.108.712 Article 23
Pasal 21 670.241.829 880.895.555 Article 21
Pasal 25/29 217.584.780 85.677.639 Article 25/29
Pasal 4 ayat 2 51.648.170 83.777.965 Article 4 (2)
Jumlah 4.433.155.965 5.153.564.705 Total
d. Pajak penghasilan badan d. Corporate income tax
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Beban pajak penghasilan
tahun berjalan: Current income tax expense:
Entitas - (8.084.013.300) The Entity
Entitas Anak (9.871.783.985) (10.119.489.836) Subsidiaries
Sub jumlah (9.871.783.985) (18.203.503.136) Sub total
Manfaat (beban) pajak tangguhan: Deferred tax benefit (expense):
Entitas 163.851.305 1.204.805.217 The Entity
Entitas Anak - 1.117.529.943 Subsidiaries
Sub jumlah 163.851.305 2.322.335.160 Sub total
Jumlah (9.707.932.680) (15.881.167.976) Total
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Pajak kini Current tax
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Laba (rugi) konsolidasian sebelum Consolidated profit (loss) before
pajak penghasilan badan (35.877.128.278) (98.071.759.028) corporate income tax
Dikurangi: Less:
Laba Entitas Anak sebelum Subsidiaries profit before
pajak penghasilan badan 34.742.121.967 123.056.306.332 corporate income tax
Disesuaikan: Adjusted:
Bagian rugi bersih Net loss portion of
investasi Entitas Anak investment in Subsidiaries
Eliminasi (43.138.899.887) (132.059.804.462) Elimination
Laba (rugi) Entitas sebelum pajak Entity's profit (loss) before
penghasilan badan (dipindahkan) (44.273.906.198) (107.075.257.158) corporate income tax (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
25. PERPAJAKAN (lanjutan) 25. TAXATION (continued)
d. Pajak penghasilan badan d. Corporate income tax
Laba (rugi) Entitas sebelum pajak
penghasilan badan (dipindahkan) (44.273.906.198) (107.075.257.158) corporate income tax (total c/f)
Perbedaan temporer Temporary differences
Cadangan kerugian penurunan nilai Provision for declining in value
piutang usaha - 3.187.268.919 of accounts receivable
Perbedaan penyusutan komersial Difference between commercial
dan fiskal (744.778.659) 1.308.910.425 and fiscal depreciation
Cadangan kerugian penurunan nilai Provision for declining in value
persediaan - 882.802.357 of inventory
Imbalan kerja karyawan - 97.405.642 Employee benefits
Sub jumlah (744.778.659) 5.476.387.343 Sub total
Perbedaan tetap Permanent differences
Bagian rugi bersih Net loss portion of
Entitas Anak 44.420.120.095 132.930.422.893 Subsidiaries
Beban pajak - 2.131.377.578 Tax expenses
Representasi dan sumbangan 499.299.719 1.257.833.439 Representation and donation
Cadangan biaya dies - 931.848.528 Provision of dies expenses
Provision of
Cadangan biaya komisi 922.781.616 commission expenses
Kenikmatan karyawan 1.174.770.604 254.594.461 Employee welfare
Pendapatan yang telah dipotong Income already subjected
pajak penghasilan final (194.660.755) (84.473.122) to final income tax
Laba ( Rugi ) fiskal 880.844.806 36.745.515.578 Fiscal gain (total c/f)
Perhitungan pajak penghasilan badan: Calculation of corporate income tax:
22%x Rp 880,844,806 193.785.857 - 22%x Rp 36,745,515,000
22%x Rp 36.745.515.000 - 8.084.013.300 22%x Rp 56,919,584,000
Jumlah pajak penghasilan badan 193.785.857 8.084.013.300 Total corporate income tax
Pajak dibayar dimuka: Prepaid taxes:
Pajak penghasilan pasal 22 (7.494.252.000) 12.700.260.000 Income tax article 22
Pajak penghasilan pasal 23 (5.427.498.794) 6.191.148.526 Income tax article 23
Pajak penghasilan pasal 25 - 376.209 Income tax article 25
Lebih bayar - Overpayment of
pajak penghasilan badan (12.727.964.937) (10.807.771.435) corporate income tax
71
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
25. PERPAJAKAN (lanjutan) 25. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Entitas akan menyampaikan Surat Pemberitahuan Pajak The Entity will report its 2022 annual tax return (SPT)
Tahunan (SPT) tahun 2022 sesuai dengan perhitungan based on the corporate income tax as stated above.
pajak penghasilan badan yang dinyatakan di atas.
Pajak tangguhan Deferred tax
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Aset pajak tangguhan - Entitas: Deferred tax assets - the Entity:
Imbalan kerja karyawan 8.048.023.802 9.882.876.901 Employee benefits
Cadangan kerugian penurunan Provision for declining in value
nilai piutang 3.388.313.231 3.388.313.231 of accounts receivable
Cadangan kerugian penurunan Provision for declining in value
nilai persediaan 499.463.623 499.463.623 of inventories
Jumlah aset pajak tangguhan 11.935.800.656 13.770.653.755 Total deferred tax assets
Liabilitas pajak tangguhan - Entitas: Deferred tax liabilities - the Entity:
Aset tetap - (1.999.704.405) Fixed assets
Jumlah liabilitas pajak tangguhan - (1.999.704.405) Total deferred tax liabilities
Jumlah aset pajak tangguhan Net deferred tax assets
Entitas, neto 11.935.800.656 11.770.949.350 Entity, net
Aset pajak tangguhan Deferred tax assets of
Entitas Anak Subsidiary
PT Indal Investindo 996.660.182 998.070.182 PT Indal Investindo
Liabilitas pajak tangguhan Deferred tax liabilities
Jumlah aset pajak tangguhan Total consolidated
konsolidasian, neto 12.932.460.838 12.769.019.532 deferred tax asset, net
Rekonsiliasi antara beban pajak dan hasil perkalian laba A reconciliation between the total tax expense and the
sebelum pajak dengan tarif pajak penghasilan badan amounts computed by applying the effective tax rates to
yang berlaku adalah sebagai berikut: income before tax were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Laba (rugi) sebelum pajak penghasilan - Income before profit (loss) tax -
Entitas (44.273.906.198) (107.075.257.158) the Entity
Manfaat pajak dengan tarif Taxes benefit at
yang berlaku affective tax rates
22%x Rp (44.273.906.198) 9.740.259.364 22%x Rp (107,075,257,158)
22%x Rp (107.075.257.158) 23.556.556.575 22%x Rp 15,666,085,147
Sub jumlah manfaat (beban) pajak Sub total tax benefit (expenses)
dipindahka 9.740.259.364 23.556.556.575 (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
25. PERPAJAKAN (lanjutan) 25. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah manfaat (beban) pajak Sub total tax benefit (expenses)
dipindahka 9.740.259.364 23.556.556.575 (total c/f)
Pengaruh pajak atas penghasilan Tax effect of nondeductible
yang tidak dapat diperhitungkan expenses
menurut fiskal: - - (nontaxable income):
Bagian rugi bersih Net loss portion of
Entitas Anak (9.772.426.421) (29.244.693.036) Subsidiary
Beban pajak - (468.903.067) Tax expense
Representasi dan sumbangan (109.845.938) (276.723.359) Representation and donation
Cadangan biaya dies - (205.006.676) Provision of dies expenses
Provision of
Cadangan biaya komisi - (203.011.826) commission expenses
Kenikmatan karyawan (258.449.533) (56.010.781) Employee welfare
Pendapatan yang telah dipotong Income subjected to
pajak penghasilan final 42.825.366 18.584.087 final income tax
Jumlah beban pajak Entitas (357.637.162) (6.879.208.083) Total Corporate tax expenses
Dampak perubahan rugi fiskal 327.702.610 - Impact of fiscal loss changes
Beban pajak Entitas (29.934.552) (6.879.208.083) Corporate tax expenses
Beban pajak Entitas Anak (9.677.998.128) (9.001.959.893) Subsidiaries tax expenses
Beban pajak konsolidasian (9.707.932.680) (15.881.167.976) Consolidated tax expenses
Atas penghasilan dari jasa konstruksi dikenakan pajak Income from construction service were subject to final
penghasilan bersifat final berdasarkan Peraturan income tax based on Republic of Indonesia
Pemerintah Republik Indonesia No. 9 tanggal 21 Februari Government Regulation No. 9 dated February 21,
2022. Pajak final sebesar 2,65% dikenakan pada kontrak- 2022. Final tax at 2,65% is applied for contracts signed
kontrak yang ditandatangani sejak tanggal 21 Februari starting February 21, 2022 and for contract or partial of
2022 dan untuk pembayaran kontrak terhitung sejak PP contract starting from this PP applies.
ini berlaku.
Pada tahun 2022, Entitas mendapat Surat Ketetapan In 2022, the Entity received Overpayment Tax
Pajak Lebih Bayar (SKPLB) Pajak Pertambahan Nilai No. Assessment (SKPLB) on Value Added Tax No.
00011/407/21/054/22 tanggal 25 Juli 2022 atas 00011/407/21/054/22 dated July 25, 2022 for the audit
pemeriksaan tahun pajak 2021. Berdasarkan surat year 2021. Based on these SKPLB, the Entity
tersebut, Entitas dinyatakan lebih bayar Pajak confirming an overpayment of Value Added Tax
Pertambahan Nilai sebesar Rp 48.782.638.187. amounted to Rp 48,782,638,187.
Nilai lebih bayar tersebut dikompensasikan dengan utang The overpayment were compensated with tax payable
pajak melalui potongan SPMKP sebesar Rp through SPMKP deduction amounted to Rp
1.120.958.359, maka kelebihan pajak yang diterima 1,120,958,359, the overpayment tax received by the
Entitas pada tanggal 29 Agustus 2022 sebesar Rp Entity on August 29, 2022 amounted to Rp
47.661.679.828. 47,661,679,828.
Pada tahun 2022, Entitas mendapat Surat Ketetapan In 2022, the Entity received Overpayment Tax
Pajak Lebih Bayar (SKPLB) Pajak Pertambahan Nilai No. Assessment (SKPLB) on Value Added Tax No.
00001/407/22/054/22 tanggal 11 November 2022 atas 00001/407/22/054/22 dated November 11, 2022 for the
pemeriksaan masa pajak Maret 2022. Berdasarkan surat audit March 2022. Based on these SKPLB, the Entity
tersebut, Entitas dinyatakan lebih bayar Pajak confirming an overpayment of Value Added Tax
Pertambahan Nilai sebesar Rp 42.061.153.705 yang amounted to Rp 42,061,153,705 which received by the
diterima Entitas pada tanggal 9 Desember 2022. Entity on December 9, 2022.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
25. PERPAJAKAN (lanjutan) 25. TAXATION (continued)
d. Pajak penghasilan badan (lanjutan) d. Corporate income tax (continued)
Pada tahun 2022, Entitas juga menerima pengembalian In 2022, the Entity also received preliminary refund for
pendahuluan atas restitusi lebih bayar Pajak overpayment of Value Added Tax with details as
Pertambahan Nilai dengan rincian sebagai berikut : follows:
- Pajak Pertambahan Nilai masa Mei 2022 sebesar Rp - Value Added Tax for the period of May 2022
3.706.104.041. amounted to Rp 3,706,104,041.
- Pajak Pertambahan Nilai masa Juni 2022 sebesar Rp - Value Added Tax for the period of June 2022
1.807.491.315. amounted to Rp 1,807,491,315.
- Pajak Pertambahan Nilai masa Juli 2022 sebesar Rp - Value Added Tax for the period of July 2022
3.110.738.061. amounted to Rp 3,110,738,061.
- Pajak Pertambahan Nilai masa Agustus 2022 sebesar - Value Added Tax for the period of August 2022
Rp 3.535.106.706. amounted to Rp 3,535,106,706.
Sampai tanggal 30 September 2023, belum ada Surat Until September 30, 2023, there is no Overpayment
Ketetapan Pajak Lebih Bayar yang diterbitkan atas Tax Assessment Letter issued for the refund.
restitusi tersebut.
26. MODAL SAHAM 26. CAPITAL STOCK
Berikut susunan pemegang saham Entitas pada tanggal The following were the Entity's shareholders as of Juni
30 September 2023 dan 31 Desember 2022 dikeluarkan 30, 2023 and December 31, 2022 which issued by the
oleh Biro Administrasi Efek, PT Adimitra Jasa Korpora: Securities Administration Bureau, PT Adimitra Jasa
Korpora:
30 Sept 2023 / September 30, 2023
Persentase
kepemilikan/
Jumlah saham/ Percentage of Jumlah modal disetor/
Nama pemegang saham Number of shares ownership Total paid-up capital Name of shareholders
PT Husin Investama 208.990.400 32,98% 26.123.800.000 PT Husin Investama
Haiyanto 65.226.400 10,29% 8.153.300.000 Haiyanto
PT Marindo Investama 49.680.000 7,84% 6.210.000.000 PT Marindo Investama
PT Maspion 48.299.600 7,62% 6.037.450.000 PT Maspion
PT Mulindo Investama 39.744.000 6,27% 4.968.000.000 PT Mulindo Investama
PT Prakindo Investama 39.744.000 6,27% 4.968.000.000 PT Prakindo Investama
PT Guna Investindo 39.744.000 6,27% 4.968.000.000 PT Guna Investindo
Masyarakat (masing-masing Public
kurang dari 5%) 142.171.600 22,46% 17.771.450.000 (below 5% each)
Jumlah 633.600.000 100,00% 79.200.000.000 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
26. MODAL SAHAM (lanjutan) 26. CAPITAL STOCK (Continued)
31 Desember 2022 / December 31, 2022
Persentase
kepemilikan/
Jumlah saham/ Percentage of Jumlah modal disetor/
Nama pemegang saham Number of shares ownership Total paid-up capital Name of shareholders
PT Husin Investama 208.990.400 32,98% 26.123.800.000 PT Husin Investama
Haiyanto 65.226.400 10,29% 8.153.300.000 Haiyanto
PT Marindo Investama 49.680.000 7,84% 6.210.000.000 PT Marindo Investama
PT Maspion 48.299.600 7,62% 6.037.450.000 PT Maspion
PT Mulindo Investama 39.744.000 6,27% 4.968.000.000 PT Mulindo Investama
PT Prakindo Investama 39.744.000 6,27% 4.968.000.000 PT Prakindo Investama
PT Guna Investindo 39.744.000 6,27% 4.968.000.000 PT Guna Investindo
Masyarakat (masing-masing Public
kurang dari 5%) 142.171.600 22,46% 17.771.450.000 (below 5% each)
Jumlah 633.600.000 100,00% 79.200.000.000 Total
27. TAMBAHAN MODAL DISETOR 27. ADDITIONAL PAID-IN CAPITAL
Saldo tambahan modal disetor terdiri dari: Additional paid-in capital consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Penjualan saham Entitas melalui Sale of Entity's share
penawaran umum saham kepada through public offering
masyarakat tahun 1994 52.140.000.000 52.140.000.000 in 1994
Jumlah yang diterima untuk pengeluaran Total proceeds from the issuance
13.200.000 saham (13.200.000.000) (13.200.000.000) of 13,200,000 shares
Jumlah yang dicatat sebagai Amount recorded as
modal disetor, neto 38.940.000.000 38.940.000.000 paid-up capital, net
Pembagian saham bonus Distribution of bonus shares
tahun 1996 (35.200.000.000) (35.200.000.000) in 1996
Penerapan PSAK 38 Adoption of PSAK 38
(Revisi 2012) 21.533.586.536 21.533.586.536 (Revised 2012)
Saldo akhir tahun 25.273.586.536 25.273.586.536 Balance at end of the year
Berdasarkan Akta Notaris Tirtayanti Karsodikromo, S.H. Based on Notary Deed of Tirtayanti Karsodikromo,S.H.
No.19 pada tanggal 28 Juni 2007, Notaris di Gresik, No. 19 Dated June 28, 2007, Notary in Gresik, the
Entitas telah melakukan Perjanjian Pengikatan Jual Beli Entity has settled a Tightening Agreement of Sell and
dengan PT Maspion Industrial Estate (Entitas Buy with PT Maspion Industrial Estate (Under Common
Sepengendali) berupa: Control) such as:
- Sebidang tanah Hak Guna Bangunan No. 17 yang - Land with Building Right Titles (HGB) No. 17 at Desa
terletak di Desa Manyarsidomukti, seluas 18.505 m²; Manyarsidomukti, with a total area of 18,505 m²;
- Sebidang tanah Hak Guna Bangunan No. 1177 yang - Land with Building Rights Titles (HGB) No. 1177 at
terletak di Desa Sukomulyo, seluas 21.401 m²; Desa Sukomulyo, with a total area of 21,401 m²;
- Sebidang tanah Hak Guna Bangunan No. 1178 yang - Land with Building Rights Titles No.1178 at Desa
terletak di Desa Sukomulyo, seluas 1.698 m². Sukomulyo with total area of 1,698 m².
Jual beli di atas dilakukan dengan harga sebesar Rp The sale and purchase above was carried out at a price
19.558.140.000. of Rp 19,558,140,000.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
27. TAMBAHAN MODAL DISETOR (lanjutan) 27. ADDITIONAL PAID-IN CAPITAL (continued)
Berdasarkan Akta Notaris Tirtayanti Karsodikromo, S.H. Based on Notary Deed of Tirtayanti Karsodikromo, S.H.
No.19 tanggal 28 Juni 2007, Notaris di Gresik, Entitas No. 19 dated June 28, 2007, Notary in Gresik, the
telah melakukan Perjanjian Pengikatan Jual Beli dengan Entity has settled a Tightening Agreement of Sell and
PT Maspion Industrial Estate (Entitas Sepengendali) Buy with PT Maspion Industrial Estate (Entity Under
berupa mesin-mesin milik Entitas. Detail diuraikan dalam Common Control) in the form of all machines and tools
Daftar Mesin-Mesin dan Perlengkapan Entitas - unit belong to the Entity. Detail as listed in Machineries and
Gypsum Maspion Unit V yang berlokasi di Jl. Alpha Equipment list of the Entity - 5th unit of Maspion,
Maspion L7, Desa Sukomulyo dan Manyar Sidomukti, Gypsum which installed on plant located on Jl. Alpha
Manyar, Gresik, Jawa Timur. Harga jual beli sebesar Rp Maspion Blok L7, Desa Sukomulyo and Manyar
10.441.860.000. Sidomukti, Manyar, Gresik, East Java. Agreement of
Sell and Buy amounted to Rp 10,441,860,000.
Selisih nilai transaksi pengalihan aset tetap divisi The difference on transferred of fixed asset Gypsum
Gypsum adalah sebagai berikut: division were as follows:
Pengalihan tanah dan bangunan Land and buiding transferred
No. Jenis aset/ Harga perolehan/ Akumulasi penyusutan/ Nilai buku/
Type of fixed assets Cost aquisiton Accumulated depreciation Book value
1 HGB 17, HGB 1177, HGB 1178 3.080.443.690 - 3.080.443.690
2 Bangunan/Building 4.932.514.671 2.025.637.092 2.906.877.579
Nilai buku/Book value 5.987.321.269
Harga pengalihan/Transferred value 19.558.140.000
Sub jumlah/Sub total 13.570.818.731
Selisih nilai transaksi pengalihan aset tetap divisi The difference on transferred of fixed asset Gypsum
Gypsum adalah sebagai berikut: (lanjutan) division were as follows: (continued)
Pengalihan mesin-mesin Machines transferred
No. Jenis aset/ Harga perolehan/ Akumulasi penyusutan/ Nilai buku/
Type of fixed assets Cost aquisiton Accumulated depreciation Book value
1 Mesin/Machine 11.792.212.421 9.732.824.426 2.059.387.995
2 Perlengkapan Elektrik/
Electric equipment 60.051.600 44.729.606 15.321.994
3 Instalasi air/Water installation 1.659.195.451 1.358.517.859 300.677.592
4 Alat kerja/Working tools 276.310.283 255.996.671 20.313.612
5 Kendaraan/Vehicles 1.150.752.454 1.080.462.179 70.290.275
6 Inventaris/Equipment 228.862.436 211.574.008 17.288.428
Nilai buku/Book value 2.483.279.896
Jaminan instalasi listrik/Guarantee of electricity installation 4.187.701
Harga pengalihan/Transferred value 10.441.860.000
Sub jumlah/Sub total 7.962.767.805
Jumlah/Total 21.533.586.536
Penerapan PSAK 38 (Revisi 2012)/Adoption of PSAK 38 (Revised 2012) (21.533.586.536)
Saldo 31 Desember 2013/Balance as of December 31, 2013 -
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
28. KOMPONEN EKUITAS LAINNYA 28. OTHER EQUITY COMPONENTS
Saldo komponen ekuitas lainnya terdiri dari: Other equity components consist of:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Surplus revaluasi 157.174.927.670 157.174.927.670 Revaluation surplus
Selisih kurs Exchange difference
karena penjabaran on financial statement
laporan keuangan 40.533.317.832 44.877.676.757 translations
Jumlah 197.708.245.502 202.052.604.427 Total
29. DIVIDEN 29. DIVIDENDS
Dalam tahun ini Entitas tidak membagikan dividen In this year the Entity did not distribute dividends
30. PENJUALAN 30. SALES
Rincian penjualan adalah sebagai berikut: Details of sales were as follows:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Lokal Local
Jasa konstruksi 274.395.023.704 340.225.589.516 Construction services
Barang jadi aluminium 156.823.594.567 135.169.837.069 Aluminium finished goods
Cat 2.864.624.820 4.023.009.620 Paint
Ekspor Export
Barang jadi aluminium 518.802.818.600 692.002.087.403 Aluminium finished goods
Cat 1.074.228.180 1.727.718.088 Paint
Jumlah 953.960.289.870 1.173.148.241.696 Total
3,43% dan 0,71% jumlah penjualan pada tanggal 30 3,43% and 0.71% at September 30, 2023 and 2022 of
Sepetember 2023 dan 2022 dilakukan dengan pihak the above total sales were made to related parties
yang berelasi (Catatan 41). (Note 41).
Pada tanggal 30 Sepetember 2023 dan 2022, penjualan At September 30, 2023 and 2022, sales transactions
yang nilainya melebihi 10% adalah Nihil which value exceeds 10% is Nil,
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
31. BEBAN POKOK PENJUALAN 31. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut: Details of cost of goods sold were as follows:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Bahan baku dan pembantu Raw and indirect
yang digunakan 472.198.917.854 600.805.761.391 materials used
Upah langsung 66.792.923.595 71.127.191.938 Direct labor
Beban pabrikasi Manufacturing expenses
(Catatan 32) 291.771.499.169 364.607.799.299 (Note 32)
Jumlah beban produksi 830.763.340.618 1.036.540.752.628 Total manufacturing cost
Persediaan barang dalam proses Work in process
awal tahun 178.956.896.605 143.918.632.331 at beginning of year
selisih penjabaran - - translation difference
akhir tahun (184.481.925.067) (161.179.356.520) at end of year
selisih penjabaran - - translation difference
Beban pokok produksi 825.238.312.156 1.019.280.028.439 Cost of goods manufactured
Persediaan barang jadi Finished good
awal tahun 52.375.610.374 47.286.811.307 at beginning of year
selisih penjabaran - - translation difference
akhir tahun (40.666.526.660) (47.959.762.118) at end of year
selisih penjabaran - - translation difference
Beban pokok penjualan Cost of goods sold of
barang jadi 836.947.395.870 1.018.607.077.628 finished goods
Beban pokok penjualan Cost of goods sold of
barang dagangan 36.560.894.451 61.461.444.036 merchandise inventory
Jumlah 873.508.290.321 1.080.068.521.664 Total
Rincian beban pokok penjualan berdasarkan jenis produk Details of cost of goods sold based on type of product
adalah sebagai berikut: were as follows:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Industri aluminium 609.132.100.136 748.930.249.113 Aluminium industry
Jasa konstruksi 260.592.835.927 326.266.894.938 Construction services
Cat 3.783.354.258 4.871.377.613 Paint
General trading, service
Perdagangan, jasa dan investasi - - and investment
Beban pokok penjualan 873.508.290.321 1.080.068.521.664 Cost of goods sold
4,60% dan 0,43% dari jumlah pembelian bahan baku dan 4,60% and 0.43% of the total purchase of raw and
bahan pembantu masing-masing pada 30 Sepetember indirect materials at September 30, 2023 and 2022,
2023 dan 2022 dilakukan dengan pihak-pihak berelasi respectively, were made to related parties (Note 41).
(Catatan 41).
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
31. BEBAN POKOK PENJUALAN (lanjutan) 31. COST OF GOODS SOLD (cotinued)
Pada tanggal 30 Sepetember 2023 dan 2022, pembelian At September 30, 2023 and 2022, purchases of raw
bahan baku yang nilainya melebihi 10% dan dari jumlah materials which value represent more than 10% of the
pembelian neto adalah sebagai berikut: total net purchases were as follows:
30 Sept 2023 / 30 Sept 2022 /
45.199 Sept 30, 2022
Citic Commodities 106.428.142.362 - Citic Commodities
Vedanta Aluminium Ltd 103.943.904.807 - Vedanta Aluminium Ltd
Indonesia Asahan Aluminium 54.617.092.546 44.679.759.894 Indonesia Asahan Aluminium
Emirates Global Aluminium - 80.945.421.165 Emirates Global Aluminium
Vian Pte Ltd - 103.663.945.579 Vian Pte Ltd
Jumlah 264.989.139.715 229.289.126.638 Total
32. BEBAN PABRIKASI 32. MANUFACTURING EXPENSES
Terdiri dari: Consist of:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
FOH proyek 86.575.785.451 117.641.443.929 FOH Project
Pakai bahan proyek 48.099.790.483 47.050.036.462 Project used
Pakai bahan penolong 25.515.059.699 32.663.629.740 Indirect material used
Listrik 26.776.443.426 31.376.075.105 Electricity
Pakai bahan pembungkus 20.138.074.907 24.564.096.956 Wrapping used
Pakai bahan bakar dan pelumas 16.362.915.367 17.089.993.939 Fuel used and lubricant used
Penyusutan (catatan 16) 12.314.219.865 14.642.486.241 Depreciation (note 16)
Pakai bahan lain 16.029.741.470 18.483.313.438 Other material used
Pakai bahan matrys 13.743.768.134 19.561.292.379 Moulds used
Pemeliharaaan dan perbaikan 9.776.268.132 7.113.238.276 Repair and maintenance
Pakai bahan sparepart 6.437.813.605 5.465.160.816 Sparepart used
Impor 5.148.723.716 4.120.634.821 Impor
Pembelian dies 1.233.937.775 3.077.978.941 Dies purchase
Sewa 69.200.000 246.509.768 Rental
Lain-lain 3.549.757.139 21.511.908.488 Others
Jumlah 291.771.499.169 364.607.799.299 Total
33. BEBAN USAHA 33. OPERATING EXPENSES
Terdiri dari: Consist of:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Beban penjualan Selling expenses
Pengangkutan 6.437.367.373 7.830.463.424 Freight
Gaji dan tunjangan 1.155.093.125 1.407.050.026 Salaries and allowance
Ekspor 1.043.717.680 4.238.127.035 Export
Asuransi pengiriman 1.291.316.681 933.478.081 Shipping insurance
Premi penjualan 3.139.639.307 5.483.994.567 Sales premium
Promosi, contoh Promotion, samples
dan iklan 108.574.224 161.867.658 and advertising
Lain-lain 4.467.152 1.721.671.571 Others
Sub jumlah (dipindahkan) 13.180.175.541 21.776.652.362 Sub total (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
33. BEBAN USAHA (Lanjutan) 33. OPERATING EXPENSES (continued)
Beban umum dan administrasi General and administrative expenses
Gaji dan tunjangan 32.556.856.961 35.787.208.665 Salaries and allowance
Representasi dan sumbangan 4.431.094.680 2.566.396.812 Representation and donation
Penyusutan (Catatan 15,16,17) 2.352.333.599 1.694.700.288 Depreciation (Note 15,16,17)
Provisi bank 3.191.876.369 1.557.083.781 Bank provisions
Amortisasi propery 1.546.414.434 1.546.414.434 Prorty amortization
Beban kantor 1.958.986.444 1.431.609.649 Office expenses
Transportasi 1.230.383.698 1.053.932.024 Transportation
Pemeliharaan dan perbaikan 1.099.213.513 1.043.276.712 Repair and maintenance
Perjalanan dinas 1.065.486.568 1.200.684.376 Business travelling
Perijinan 965.346.482 481.959.588 Permits
Administrasi bank 751.838.306 587.972.436 Bank Administration
Telepon dan komunikasi 719.764.656 571.489.344 Telephone and communication
Sewa 358.435.254 140.124.352 Rental
Lain-lain 3.973.140.143 308.605.242 Others
Sub jumlah 56.201.171.108 49.971.457.703 Sub total
Jumlah 69.381.346.649 71.748.110.065 Total
34. PENDAPATAN BUNGA 34. INTEREST INCOME
Terdiri dari: Consist of:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Jasa giro (Catatan 4) 166.459.073 173.064.196 Interest income (Note 4)
Deposito berjangka (Catatan 6) 169.303.055 148.453.520 Time deposits (Note 6)
Jumlah 335.762.128 321.517.716 Total
35. BEBAN BUNGA 35. INTEREST EXPENSES
Terdiri dari: Consist of:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Beban bunga dari: Interest expense from:
Utang bank 47.045.694.488 42.189.261.783 Bank loans
Liabilitas sewa 159.352.856 - Lease liabilities
Utang kepada pihak berelasi - 1.842.285.612 Payables to related parties
Jumlah 47.205.047.344 44.031.547.395 Total
36. PENDAPATAN (BEBAN) LAINNYA 36. OTHER INCOME (EXPENSES)
Terdiri dari: Consist of:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Laba kurs Gain on
mata uang asing, neto 3.482.709.794 3.100.688.905 foreign exchange, net
Laba penjualan Gain on disposal of
aset tetap, neto (Catatan 16) 972.893.791 46.700.000 fixed assets, net (Note 16)
Kerugian penurunan nilai Loss on declining in value of
aset tetap (Catatan 16) - - fixed assets (Note 16)
Beban pajak (459.260.507) (2.131.377.575) Tax expenses
Lain-lain, neto (4.074.839.040) (7.245.674.894) Others, net
Jumlah (78.495.962) (6.229.663.564) Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
37. LIABILITAS DIESTIMASI 37. ESTIMATED LIABILITIES
ATAS IMBALAN KERJA KARYAWAN FOR EMPLOYEE BENEFITS
Entitas dan Entitas Anak membukukan imbalan kerja The Entity and its Subsidiaries provides employee
karyawan, iuran pasti untuk karyawan sesuai dengan benefits for its qualified employee in accordance with
Undang-Undang Ketenagakerjaan No. 13/2003 tahun Labor Law No 13/2003 year 2003. The number of
2003. Jumlah karyawan yang berhak atas imbalan kerja employee entitled to the benefits were 595 peoples and
karyawan masing-masing sebesar 595 dan 616 orang 616 peoples each at December 31, 2022, respectively.
pada tanggal 31 Desember 2022.
Perhitungan imbalan kerja karyawan dihitung oleh The cost provided for employee benefits was calculated
independen aktuaria, PT Prima Bhaksana Lestari dengan by independent actuary, PT Prima Bhaksana Lestari
asumsi utama penilaian aktuarial sebagai berikut: with key assumptions for actuarial valuation as follows:
31 Des 2022 /
Dec 31, 2022
Tingkat Diskonto 6,88% p.a Discount Rate
Tingkat Kenaikan Gaji 9% p.a Salary Increment Rate
Tingkat Kematian TMI - 2019 Mortality Rate
Tingkat Cacat 5% TMI - 2019 Disability Rate
Usia Pensiun Normal 56 tahun/ years Normal Pension Age
Beban imbalan kerja karyawan untuk pada tanggal 31 Post-employee benefits expense at December 31, 2022
Desember 2022 adalah sebagai berikut: were as follows:
31 Des 2022 /
Dec 31, 2022
Entitas Entity
Beban jasa kini 1.658.449.784 Current service cost
Beban jasa kini, dampak IFRIC (2.750.231.955) Current service cost, IFRIC effect
Beban bunga 2.800.106.013 Interest cost
Beban jasa lalu Past service cost
Sub jumlah - Sub total
Entitas Anak 850.434.666 Subsidiaries
Selisih penjabaran (1.297.271) Translation difference
Jumlah - Total
Jumlah tercantum pada laporan posisi keuangan The amounts included in the consolidated statements
kosolidasian pada 30 September 2023 dan 31 Desember of financial position at September 30, 2023 and
2022 yang timbul dari kewajiban atas liabilitas imbalan December 31, 2022 arising from the Entity's obligations
pasca kerja Entitas adalah sebagai berikut: of estimated liabilities for employee benefits were as
follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Nilai kini Present value of
liabilitas imbalan pasti 62.428.032.262 62.428.032.262 defined benefit liabilities
Selisih penjabaran - - Translation difference
Saldo akhir tahun 62.428.032.262 62.428.032.262 Balance at end of the year
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
37. LIABILITAS DIESTIMASI 37. ESTIMATED LIABILITIES
ATAS IMBALAN KERJA KARYAWAN (lanjutan) FOR EMPLOYEE BENEFITS (continued)
Mutasi liabilitas diestimasi atas imbalan kerja karyawan Movements of estimated liabilities for employee
adalah sebagai berikut: benefits were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Saldo awal 62.428.032.262 67.974.145.034 Beginning balances
Beban imbalan kerja - 2.557.461.237 Employee benefits expense
Pembayaran Payments
selama tahun berjalan - (2.521.813.101) during the year
Penghasilan
komprehensif lain - (5.583.058.179) Other comprehensive income
Selisih penjabaran - 1.297.271 Translation difference
Liabilitas neto 62.428.032.262 62.428.032.262 Net liability
Analisa sensitivitas kuantitatif untuk asumsi-asumsi yang The quantitative sensitivity analysis for significant
signifikan pada tanggal 31 Desember 2022 adalah assumptions as of December 31, 2022 were as follows:
sebagai berikut:
Pengaruh nilai kini
atas liabilitas
imbalan pasca kerja/
Persentase/ Effect on present value of
2022 Percentage benefit obligations 2022
Tingkat diskonto Discount rates
Kenaikan 1% 61.542.443.357 Increase
Penurunan 1% 67.133.825.119 Decrease
Tingkat kenaikan gaji di masa depan Future salary increases rates
Kenaikan 1% 67.064.372.329 Increase
Penurunan 1% 61.553.112.289 Decrease
Analisa sensitivitas kuantitatif untuk asumsi-asumsi yang The quantitative sensitivity analysis for significant
signifikan pada tanggal 31 Desember 2021 adalah assumptions as of December 31, 2021 were as follows:
sebagai berikut:
38. NILAI WAJAR DARI INSTRUMEN KEUANGAN 38. FAIR VALUE OF FINANCIAL INSTRUMENTS
Instrumen keuangan yang disajikan di dalam laporan Financial instruments presented in the statement of
posisi keuangan dicatat sebesar nilai wajar, atau financial position were carried at fair value, otherwise,
disajikan dalam jumlah tercatat apabila jumlah tersebut they were presented at carrying amounts as either
adalah aproksimasi nilai wajarnya atau karena nilai these were reasonable approximation of fair values or
wajarnya tidak dapat diukur secara andal. Penjelasan their fair values cannot be reliably measured. Further
lebih lanjut diberikan pada paragraf-paragraf berikut. explanations were provided in the following paragraphs.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
38. NILAI WAJAR DARI INSTRUMEN KEUANGAN 38. FAIR VALUE OF FINANCIAL INSTRUMENTS
Manajemen menetapkan bahwa nilai tercatat Management has determined that the carrying amounts
(berdasarkan jumlah nosional) kas dan setara kas, saldo (based on notional amounts) of cash and cash
bank yang dibatasi penggunaannya, investasi jangka equivalents, restricted bank accounts, short-term
pendek, piutang usaha, piutang retensi, tagihan bruto investments, accounts receivable, retentions
kepada pemberi kerja, piutang lain-lain, pinjaman bank receivable, gross amount due to customers, other
jangka pendek, utang usaha, beban yang masih harus receivables, short-term bank borrowings, accounts
dibayar, liabilitas sewa dan utang lain-lain kurang lebih payable, accrued expenses, lease liabilities and other
sebesar nilai wajarnya karena instrumen keuangan payables reasonably approximate their fair values
tersebut sebagian besar berjangka pendek. because they were mostly short-term in nature.
Tabel berikut menyajikan aset dan liabilitas keuangan The following table sets out of the Entity's financial
Entitas pada tanggal 31 Desember 2022 dan 2021. assets and liabilities as of December 31, 2022 and
2021.
30 Sept 2023 / September 30, 2023 31 Dec 2023 / Dec 31, 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset keuangan Financial assets
Kas dan Cash and
setara kas 41.551.858.247 41.551.858.247 84.163.401.315 84.163.401.315 cash equivalents
Saldo bank yang dibatasi Restricted
penggunaannya 13.706.054.410 13.706.054.410 16.880.493.685 16.880.493.685 bank accounts
Investasi Short-term
jangka pendek 11.334.882.508 11.334.882.508 17.722.992.480 17.722.992.480 investments
Piutang usaha 203.159.355.926 203.159.355.926 218.814.832.715 218.814.832.715 Accounts receivable
Piutang retensi 79.331.188.161 79.331.188.161 96.451.218.972 96.451.218.972 Retentions receivable
Tagihan bruto kepada Gross amount due to
pemberi kerja 145.383.426.758 145.383.426.758 135.550.105.814 135.550.105.814 customers
Piutang lain-lain 3.400.100.652 3.400.100.652 1.188.493.922 1.188.493.922 Other receivables
Jumlah Total
aset keuangan 497.866.866.662 497.866.866.662 570.771.538.903 570.771.538.903 financial assets
Liabilitas keuangan Financial liabilities
Pinjaman bank Short-term
jangka pendek 795.499.150.418 795.499.150.418 832.485.225.762 832.485.225.762 bank borrowings
Utang usaha 161.061.602.457 161.061.602.457 140.130.861.659 140.130.861.659 Accounts payable
Beban yang masih
harus dibayar 82.524.278.300 82.524.278.300 87.075.298.530 87.075.298.530 Accrued expenses
Liabilitas sewa 1.318.560.314 1.318.560.314 2.512.137.501 2.512.137.501 Lease liabilities
Utang lain-lain 858.433.778 858.433.778 192.904.813 192.904.813 Other payables
Jumlah liabilitas Total financial
keuangan 1.062.666.428.364 1.062.396.428.265 1.062.396.428.265 1.062.396.428.265 liabilities
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
38. NILAI WAJAR DARI INSTRUMEN KEUANGAN 38. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Nilai wajar adalah harga yang akan diterima untuk Fair value were the price that would be received to sell
menjual suatu aset atau harga yang akan dibayar untuk an asset or paid to transfer a liability in an orderly
mengalihkan suatu liabilitas dalam transaksi teratur transaction between market participants at the
antara pelaku pasar pada tanggal pengukuran. measurement date.
Pengukuran nilai wajar mengasumsikan bahwa transaksi The fair value measurement were based on the
untuk menjual aset atau mengalihkan liabilitas terjadi: presumption that the transaction to sell the asset or
transfer the liability takes place either:
a. Di pasar utama untuk aset dan liabilitas tersebut, atau a. In the principal market for the asset or liability, or
b. Jika tidak terdapat pasar utama, di pasar yang paling b. In the absence of a principal market, in the most
menguntungkan untuk aset atau liabilitas tersebut. advantageous market for the asset or liability.
Entitas harus memiliki akses ke pasar utama. Entity must have access to the principal market.
Nilai wajar aset atau liabilitas diukur menggunakan The fair value of an asset or a liability were measured
asumsi yang akan digunakan pelaku pasar ketika using the assumptions that market participants would
menentukan harga aset atau liabilitas tersebut, dengan use when pricing the asset or liability, assuming that
asumsi bahwa pelaku pasar bertindak dalam kepentingan market participants act in their economic best interest.
ekonomi terbaiknya.
Pengukuran nilai wajar atas aset non-keuangan A fair value measurement of a non-financial asset takes
mempertimbangkan kemampuan pelaku pasar dalam into account a market participant's ability to generate
menghasilkan keuntungan ekonomi dengan penggunaan economic benefits by using the asset in its highest and
aset pada kemampuan tertinggi dan terbaik aset atau best use or by selling it to another market participant
dengan menjualnya ke pelaku pasar yang lain yang akan that would use the asset in its highest and best use.
menggunakan aset di kemampuan tertinggi dan terbaik.
Entitas menggunakan teknik penilaian yang tepat sesuai The Entity uses valuation techniques that were
keadaan dan di mana tersedia kecukupan data untuk appropriate in the circumstances and for which
mengukur nilai wajar, memaksimalkan penggunaan input sufficient data were available to measure fair value,
yang dapat diobservasi yang relevan dan meminimalisir maximizing the use of relevant observable inputs and
penggunaan input yang tidak dapat diobservasi. minimizing the use of unobservable inputs.
PSAK 60 (penyesuaian 2016), "Instrumen Keuangan: PSAK 60 (improvement 2016), "Financial Instruments:
Pengungkapan", mensyaratkan pengungkapan atas disclosures", requires disclosure of fair value
pengukuran nilai wajar dengan tingkat hierarki nilai wajar measurements by level of the following fair value
sebagai berikut: measurement hierarchy:
a. Harga kuotasian (tidak disesuaikan) dalam pasar aktif a. Quoted prices (unadjusted) in active markets for
untuk aset atau liabilitas yang identik (tingkat 1); identical assets or liabilities (level 1);
b. Input selain harga kuotasian yang termasuk dalam b. Inputs other than quoted prices included within level
tingkat 1 yang dapat diobservasi untuk aset atau 1 that were observable for the asset or liability, either
liabilitas, baik secara langsung (misalnya harga) atau directly (as prices) or indirectly (derived from prices)
secara tidak langsung (misalnya deviasi dari harga) (level 2), and;
(tingkat 2), dan;
c. Input untuk aset atau liabilitas yang bukan c. Inputs for the asset and liability that were not based
berdasarkan data pasar yang dapat diobservasi (input on observable market data (unobservable inputs)
yang tidak dapat diobservasi) (tingkat 3). (level 3).
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
38. NILAI WAJAR DARI INSTRUMEN KEUANGAN 38. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in active
diperdagangkan di pasar aktif ditentukan berdasarkan markets were based on quoted markets prices at the
kuotasi nilai pasar pada tanggal pelaporan. Instrumen reporting date. These instruments were included in
keuangan ini termasuk dalam tingkat 1. level 1.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that were not
diperdagangkan di pasar aktif ditentukan dengan traded in an active market were determined using
menggunakan teknik penilaian tertentu. Teknik tersebut valuation techniques. These valuation techniques
menggunakan data pasar yang dapat diobservasi maximize the use of observable market data where it
sepanjang tersedia, dan seminimal mungkin mengacu were available, and rely as little as possible on
pada estimasi. Bila seluruh input signifikan atas nilai estimates. If all significant inputs required to fair value
wajar dapat diobservasi, instrumen keuangan ini an instrument were observable, the instrument were
termasuk dalam tingkat 2. included in level 2.
Jika satu atau lebih input yang signifikan tidak If one or more of the significant inputs were not based
berdasarkan data pasar yang dapat diobservasi, maka on observable market data, the instrument were
instrumen tersebut masuk ke dalam tingkat 3. included in level 3.
Entitas tidak mempunyai aset dan liabilitas yang diukur The Entity does not have asset and liability which were
dan diakui pada nilai wajar (tingkat 1 dan 2). measured and recognized on fair value (level 1 and 2).
Berikut ini adalah metode dan asumsi yang digunakan The following were the methods and assumptions to
dalam mengestimasi nilai wajar dari setiap golongan estimate the fair value of each class of the financial
instrumen keuangan: instruments:
1. Kas dan setara kas, saldo bank yang dibatasi 1. Cash and cash equivalents, restricted bank
penggunaannya, investasi jangka pendek, piutang accounts, short-term investments, accounts
usaha, piutang retensi, tagihan bruto kepada pemberi receivable, retentions receivable, gross amount due
kerja dan piutang lain-lain. to customers and other receivables.
Untuk aset keuangan yang akan jatuh tempo dalam For financial assets that were due within 12 months,
waktu 12 bulan, nilai tercatat aset keuangan tersebut the carrying values of the financial assets
dianggap telah mencerminkan nilai wajar dari aset approximate their fair values.
keuangan tersebut.
2. Utang usaha, utang lain-lain dan beban yang masih 2. Accounts payable, other payables and accrued
harus dibayar. expenses.
Seluruh liabilitas keuangan di atas merupakan All of the above financial liabilities were due within
liabilitas yang akan jatuh tempo dalam waktu 12 bulan 12 months, thus, the carrying value of the financial
sehingga nilai tercatat liabilitas keuangan tersebut liabilities approximate their fair value.
telah mencerminkan nilai wajar.
3. Pinjaman bank jangka pendek, liabilitas sewa dan 3. Short-term bank borrowings, lease liabilities and
utang lain-lain pihak berelasi. other payables to related party.
Seluruh liabilitas keuangan di atas memiliki suku All of the above financial liabilities have floating
bunga variabel yang disesuaikan dengan pergerakan interest rates which were adjusted based on the
suku bunga pasar sehingga jumlah terutang liabilitas movements of the market interest rates, thus the
keuangan tersebut telah mendekati nilai wajar. payable amounts of this financial liability
approximate its fair values.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
39. ASET DAN LIABILITAS 39. ASSETS AND LIABILITIES
DALAM MATA UANG ASING IN FOREIGN CURRENCIES
30 Sept 2023 / September 30, 2023 31 Des 2023 / Dec 31, 2023
Mata uang asing/ Ekuivalen Rupiah/ Mata uang asing/ Ekuivalen Rupiah/
Foreign currency Equivalent Rupiah Foreign currency Equivalent Rupiah
Aset Assets
Kas dan setara USD 1.075.999 16.705.953.309 4.191.153 65.931.028.109 Cash and cash
EUR 48.236 791.270.060 217.547 3.635.787.365 equivalents
AUD 74.092 733.981.478 76.603 810.506.963
MYR 2.404 7.932.406 2.404 8.547.696
Saldo bank yang dibatasi Restricted
penggunaannya USD 88.329 1.371.393.570 381.661 6.003.915.640 bank accounts
Investasi Short-term
jangka pendek USD 481.830 7.480.892.580 620.102 9.754.824.562 investments
Piutang usaha, Accounts receivable,
pihak ketiga USD 6.332.870 98.324.145.771 6.587.180 103.622.923.547 third parties
AUD 1.328.189 13.157.534.239 975.897 10.325.658.420
Piutang lain-lain, Other receivables,
pihak-pihak berelasi USD - - 30.396 478.164.434 related parties
Jumlah aset 200.571.356.736 200.571.356.736 Total assets
Liabilitas Liabilities
Pinjaman bank Short-term
jangka pendek USD 7.998.297 124.181.562.952 6.289.089 98.933.663.738 bank borrowings
Utang usaha, Accounts payable,
pihak ketiga USD 3.740.118 58.069.068.321 803.173 12.634.716.508 third parties
RMB 2.098.662 4.458.524.404 842.830 1.902.369.274
EUR 5.056 82.944.160 91.724 1.532.953.422
JPY - - 7.929.014 932.187.598
MYR 17.896 59.060.058 17.833 60.920.803
HKD 28.308 56.199.423 8.340 16.834.832
THB - - 25.704 11.683.033
SGD - - 571 6.659.098
GBP 195 3.673.581 301 5.890.711
TWD - - 11.175 5.663.160
Utang usaha, Accounts payable,
pihak-pihak berelasi USD - - 4.979 78.332.206 related parties
Utang lain-lain, Other payables,
pihak berelasi USD - - 11.981 170.951.017 related party
Jumlah liabilitas 186.911.032.899 116.292.825.401 Total liabilities
Jumlah aset (liabilitas), Total assets (liabilities)
Jumlah aset Total asset
(liabilitas), neto 13.660.323.837 84.278.531.335 (liabilities), net
Manajemen memandang belum perlu lindung nilai karena Management believe that there were no need to hedge
aset yang tersedia cukup untuk melunasi liabilitas dalam because there enough assets to repayment liabilities in
mata uang asing. foreign currency.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
40. LABA PER SAHAM DASAR 40. BASIC EARNING PER SHARE
Berikut ini adalah data yang digunakan untuk perhitungan The computation of basic earning per share were
laba per saham dasar: based on the following data:
Laba per saham Earning per share
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Jumlah rata-rata tertimbang Weighted average number
saham yang beredar 633.600.000 633.600.000 of outstanding shares
a. Termasuk pos tidak berulang a. Including non-recurring item
Laba untuk perhitungan Earning for computation
Laba per saham dasar (45.585.060.958) (41.267.031.614) Basic earning per share
Laba per saham dasar (71,95) (65,13) Basic earning per share
b. Tidak termasuk pos tidak berulang b. Excluding non-recurring item
Laba untuk perhitungan Earning for computation
Laba per saham dasar (45.585.060.958) (41.267.031.614) Basic earning per share
Laba per saham dasar (71,95) (65,13) Basic earning per share
Laba per saham dilusian Diluted earnings per shares
Entitas tidak menghitung laba per saham dilusi karena The Entity did not compute earnings per share since
Entitas tidak memiliki transaksi berpotensi dilusi terhadap the Entity does not have any transaction of potential
saham biasa. dilutive effect to ordinary shares.
41. SALDO DAN TRANSAKSI 41. BALANCE AND TRANSACTIONS
DENGAN PIHAK-PIHAK YANG BERELASI WITH RELATED PARTIES
Kelompok Entitas telah melakukan beberapa transaksi The Entity's group has various transactions with its
dengan pemegang saham dan pihak-pihak berelasi yang shareholders and related parties, included sales,
meliputi transaksi penjualan, pembelian dan transaksi purchase and other transactions.
lainnya.
a. Sifat hubungan dengan pihak-pihak berelasi adalah a. The nature of relationships with related parties were
sebagai berikut: as follows:
Pihak-pihak Berelasi / Related Parties Hubungan / Relationship
PT Maspion Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Bank Maspion Indonesia Tbk Anggota manajemen kunci yang sama dengan Entitas / Same key management
personnel as the Entity.
PT Alumindo Light Metal Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Industry Tbk Shareholders or the same key management personnel as the Entity.
Alim Brothers Industries, Pte. Ltd. Anggota manajemen kunci yang sama dengan Entitas / The same key
management personnel as the Entity.
PT Aneka Kabel Ciptaguna Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Ishizuka Maspion Indonesia Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
41. SALDO DAN TRANSAKSI 41. BALANCE AND TRANSACTIONS
DENGAN PIHAK YANG BERELASI (lanjutan) WITH RELATED PARTIES (continued)
a. Sifat hubungan dengan pihak-pihak berelasi adalah a. The nature of relationships with related parties were
sebagai berikut: (lanjutan) as follows: (continued)
Pihak-pihak Berelasi / Related Parties Hubungan / Relationship
PT Alaskair Maspion Indonesia Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Indal Steel Pipe Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Trisulapack Indonesia Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
Fung Lam Trading, Co. Ltd Anggota manajemen kunci yang sama dengan Entitas / The same key
management personnel as the Entity.
PT Maspion Elektronik Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Dovechem Maspion Terminal Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Maxim Maspion Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT Maspion Industrial Estate Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
Taiwan Concorde Anggota manajemen kunci yang sama dengan Entitas / The same key
management personnel as the Entity.
PT Alim Investindo Pemegang saham atau anggota manajemen kunci yang sama dengan Entitas /
Shareholders or the same key management personnel as the Entity.
PT UACJ - Indal Aluminum Entitas yang sahamnya dimiliki sebesar 40% oleh Entitas Anak (PT Indal
Investindo) / Related parties which shares were owned by the Subsidiary (PT Indal
Investindo).
b. Saldo material dengan pihak-pihak berelasi adalah b. Material related parties balances were as follows:
sebagai berikut:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Setara kas Cash equivalents
PT Bank Maspion Indonesia Tbk 14.441.907.132 47.481.326.483 PT Bank Maspion Indonesia Tbk
Deposito berjangka Time deposits
PT Bank Maspion Indonesia Tbk - - PT Bank Maspion Indonesia Tbk
Piutang usaha Accounts receivable
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 8.927.730 16.487.641.164 Industry Tbk
PT Maspion 1.067.486.966 303.916.162 PT Maspion
PT Indal Steel Pipe - - PT Indal Steel Pipe
PT Alaskair Maspion Indonesia - - PT Alaskair Maspion Indonesia
Lain-lain (masing-masing Others (below
di bawah Rp 100 juta) - 9.688.884 Rp 100 million each)
Sub jumlah (dipindahkan) 15.518.321.828 64.282.572.693 Sub total (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
41. SALDO DAN TRANSAKSI 41. BALANCE AND TRANSACTIONS
DENGAN PIHAK-PIHAK YANG BERELASI (lanjutan) WITH RELATED PARTIES (continued)
b. Saldo material dengan pihak-pihak berelasi adalah b. Material related parties balances were as follows:
sebagai berikut: (lanjutan) (continued)
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Sub jumlah (pindahan) 15.518.321.828 64.282.572.693 Sub total (total b/f)
Piutang lain-lain Other receivables
Pokok pinjaman Loan principal
Alim Brothers Alim Brothers
Industries, Pte. Ltd. 1.056.152.524 478.164.434 Industries, Pte. Ltd.
Bunga pinjaman Loan interest receivable
PT Maspion - 8.835.117 PT Maspion
Aset hak guna Right of use assets,
PT Maspion 1.343.198.603 2.149.117.769 PT Maspion
Jumlah aset 17.917.672.955 66.918.690.013 Total assets
Persentase jumlah aset pihak-pihak Percentage of total assets involving
berelasi dengan jumlah aset 1% 4% related parties to total assets
Utang usaha Accounts payable
PT Maspion 2.524.675.555 7.205.780.486 PT Maspion
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 2.458.624.112 3.204.572.020 Industry Tbk
PT Maspion Industrial Estate 81.102.884 138.762.242 PT Maspion Industrial Estate
PT Qingda Maspion PT Qingda Maspion
Paper Products 8.097.890 102.440.801 Paper Products
Lain-lain 139.571.593 234.935.266 Others
Utang lain-lain Other payables
Chin Fung Trading, Co. Ltd 212.148.447 170.951.017 Chin Fung Trading, Co. Ltd
Liabilitas sewa Lease liability
PT Maspion 2.512.137.501 2.512.137.501 PT Maspion
Jumlah liabilitas 7.936.357.982 13.569.579.333 Total liabilities
Persentase jumlah liabilitas Percentage of total liabilitas
pihak-pihak berelasi involving related parties
dengan jumlah liabilitas 1% 3% to total liabilities
c. Gunardi Go adalah pemegang saham dan pengurus c. Gunardi Go were the management and the
PT Husin Investama, PT Guna Investindo, PT Marindo stockholder of PT Husin Investama, PT Guna
Investama, PT Mulindo Investama dan PT Prakindo Investindo, PT Marindo Investama, PT Mulindo
Investindo. Investama and PT Prakindo Investindo.
Transaksi-transaksi dengan pihak-pihak yang Transactions with related parties:
berelasi:
Dalam kegiatan usahanya, Entitas dan Entitas Anak In the normal course of business, the Entity and its
melakukan transaksi tertentu dengan pihak-pihak yang Subsidiaries entered into certain transactions with
berelasi yang meliputi, antara lain: related parties, including the following:
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
41. SALDO DAN TRANSAKSI 41. BALANCE AND TRANSACTIONS
DENGAN PIHAK-PIHAK YANG BERELASI (lanjutan) WITH RELATED PARTIES (continued)
a. 4,84% dan 0,47% dari jumlah penjualan bersih a. 4,84% and 0.04% of the total net sales at September
masing-masing pada tanggal 30 September 2023 dan 30, 2023 and December 31, 2022, respectively, were
31 Desember 2022, merupakan penjualan kepada made to related parties. According to management,
pihak-pihak berelasi. Menurut manajemen, transaksi the sales transactions were made at normal terms
penjualan dilakukan dengan tingkat harga dan syarat- and conditions as those done with third parties. At
syarat normal sebagaimana halnya bila dilakukan the statements of financial position date, the
dengan pihak ketiga. Pada tanggal laporan posisi receivables from these sales were presented as part
keuangan, piutang penjualan tersebut dicatat sebagai of receivable, which presented 0,07% and 0.20%
bagian dari piutang usaha, yang meliputi 0,07% dan from total assets at June 30., 2023 and December
0,20% dari jumlah aset masing-masing pada tanggal 31, 2022 and 2021, respectively.
30 September 2023 dan 31 Desember 2022.
Rincian penjualan kepada pihak-pihak yang berelasi The details of sales to related parties were as follows:
sebagai berikut:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 27.321.170.554 113.586.000 Industry Tbk
PT Maspion 3.168.898.456 6.136.265.759 PT Maspion
Lain-lain 12.359.189 43.474.944 Others
Jumlah 30.502.428.199 6.293.326.703 Total
b. 4,60% dan 0,43% dari jumlah pembelian bahan baku b. 4,60% and 1.54% of the total net purchase of raw
dan bahan pembantu masing-masing pada tanggal 30 and indirect materials at September 30, 2023 and
Sepetember 2023 dan 2022, merupakan pembelian 2022, respectively, were made to related parties.
dari pihak-pihak berelasi. Menurut manajemen, According to management, the purchase
transaksi pembelian dilakukan dengan tingkat harga transactions were made at normal terms and
dan syarat-syarat normal sebagaimana halnya bila conditions as those done with third parties. At the
dilakukan dengan pihak ketiga. Pada tanggal laporan statements of financial position date, the payables
posisi keuangan, utang atas pembelian tersebut from these purchases were presented as part of
dicatat sebagai bagian dari utang usaha, yang accounts payable, which presented 0,35% and
meliputi 0,35% dan 0,46% dari jumlah liabilitas 0.46% from total liabilities at September 30, 2023
masing-masing pada tanggal 30 Sepetember 2023 and 2022, respectively.
dan 2022.
Rincian pembelian bahan baku dan bahan pembantu Details of purchase of raw material and indirect material
kepada pihak-pihak berelasi sebagai berikut: to related parties were as follows:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
PT Maspion 12.549.898.386 13.177.345.143 PT Maspion
PT Alumindo Light Metal PT Alumindo Light Metal
Industry Tbk 11.533.306.079 15.218.046.367 Industry Tbk
PT Qingda Maspion Paper 314.021.214 - PT Qingda Maspion Paper
Taiwan Concorde Pte, Ltd Taiwan Concorde Pte, Ltd
Lain-lain (masing-masing Others (below
dibawah Rp 100 juta) 131.851.972 1.053.465.055 Rp 100 million each)
Jumlah 24.529.077.651 29.448.856.565 Total
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
41. SALDO DAN TRANSAKSI 41. BALANCE AND TRANSACTIONS
DENGAN PIHAK-PIHAK YANG BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Transaksi-transaksi dengan pihak-pihak yang Transactions with related parties: (continued)
berelasi: (lanjutan)
c. Pendapatan bunga atas piutang kepada pihak yang c. Interest income from receivables to related parties is
berelasi adalah nihil pada tanggal 30 September Nil in September 30, 2023, respectively, recorded as
2023, dicatat sebagai bagian dari pendapatan bunga part of interest income (Note 34).
(Catatan 34).
d. Beban bunga atas utang kepada pihak yang berelasi d. Interest expense on payables to related parties
sebesar Rp nihil dan Rp 1.036.284.665 pada tanggal amounted to Rp Nil and Rp 1,036,284,665 in
30 Sepetember 2023 dan 2022, dicatat sebagai September 30, 2023 and 2022, respectively,
bagian dari beban bunga (Catatan 35). recorded as part of interest expenses (Note 35).
e. PT Indal Reiwa Auto, dimiliki oleh PT Indal Investindo e. PT Indal Reiwa Auto, owned by PT Indal Investindo
(Entitas Anak) membayar fee manajemen kepada PT (Subsidiary) paid management fee to PT Maspion
Maspion Industrial Estate sebesar Rp 89.111.477 dan Industrial Estate amounted to Rp 89.111.477 and Rp
Rp 85.157.019 pada tanggal 30 Jnuni 2023 dan 2022, 85,157,019 in September 30, 2023 and 2022,
dicatat sebagai bagian dari fee manajemen (laba respectively, recorded as part of management fee
rugi). (profit or loss).
f. PT Warna Cemerlang Industri, dimiliki oleh PT Indal f. PT Warna Cemerlang Industri, owned by PT Indal
Investindo (Entitas Anak) membayar fee manajemen Investindo (Subsidiary) paid management fee to PT
kepada PT Maspion Industrial Estate sebesar Rp Maspion Industrial Estate amounted to Rp
118.405.000 masingmasing pada tanggal 30 118,405,000, in September 30, 2023 and 2022,
Sepetember 2023 dan 2022, dicatat sebagai bagian respectively, recorded as part of management fee
dari fee manajemen (laba rugi). (profit or loss).
g. Entitas membayar fee manajemen atas penggunaan g. The Entity paid management fee for facilities usage
fasilitas kepada PT Maspion sebesar Rp to PT Maspion amounted to Rp 1,980,000,000 in
1.980.000.000, masing-masing pada tanggal 30 September 30, 2023 and 2022, respectively,
Sepetember 2023 dan 2022, dicatat sebagai bagian recorded as part of management fee (profit or loss).
dari fee manajemen (laba rugi).
h. Beban sewa kantor PT Indalex (Entitas Anak) kepada h. Office rental expenses of PT Indalex (Subsidiary) to
PT Maspion, bertempat di Maspion Plaza, sebesar Rp PT Maspion, located in Maspion Plaza, amounted to
805.919.166 dan Rp 695.534.400, masing-masing pada Rp 805.919.166 dan Rp 695,534,400 in September
tanggal 30 Sepetember 2023 dan 2022. Atas dampak 30, 2023 and 2022, respectively. Due to the impact
penerapan PSAK 73 sejak tahun 2020, sewa ini dicatat of the application of PSAK 73 since 2020, this rent
sebagai aset hak guna dan liabilitas sewa, serta Entitas are recorded as right of use assets and lease
Anak mencatat beban penyusutan (Catatan 33) dan liabilities, also the Subsidiary records depreciation
beban bunga (Catatan 35). expense (Note 33) and interest expense (Note 35).
i. Beban sewa tanah PT Indalex (Entitas Anak) kepada i. Land rental expenses of PT Indalex (Subsidiary) to
PT Maspion sebesar Rp 600.000.000, bertempat di PT Maspion amounted to Rp 600,000,000, located in
Maspion Plaza untuk periode tahun 2015 - 2020. Maspion Plaza for period 2015 - 2020. This
Perjanjian ini terakhir diperpanjang dengan Perjanjian agreement were extended with Rental Agreement
Sewa Menyewa No. 007/SK/MPGS/II/20 mulai 1 No. 007/SK/MPGS/II/20 starting March 1, 2020 for 5
Maret 2020 selama 5 tahun. Beban sewa ini dicatat years. Rental expense were recorded as part of
sebagai bagian dari beban umum dan administrasi general and administrative expenses (Note 29).
(Catatan 29).
i. Entitas dan Entitas Anak juga mempunyai transaksi i. The Entity and its Subsidiaries entered into non-
diluar usaha dengan pihak-pihak yang berelasi seperti trade transactions with related parties as described
yang telah diungkapkan pada catatan 4, 11 dan 24. in notes 4, 11 and 24.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 Sepetember 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN 42. SEGMENT INFORMATION
Segmen usaha Business segment
Untuk tujuan pelaporan manajemen, saat ini Entitas dan For management reporting purposes, the Entity and its
Entitas Anak dibagi dalam empat divisi industri Subsidiaries were divided into four divisions -
aluminium, jasa konstruksi, jasa software serta aluminium industry, construction services, software
perdagangan umum dan investasi. divisi - divisi tersebut services and general trading and investments. These
menjadi dasar pelaporan informasi segmen primer divisions were the basic reporting for primary segment
Entitas dan Entitas Anak. information of the Entity and its Subsidiaries.
Kegiatan utama divisi tersebut terdiri dari: The principal activities of these divisions consist of:
Bidang industri - memproduksi dan distribusi barang dari Manufacturing industry - manufacturing and distributing
aluminium. of aluminium product.
Jasa-konstruksi - jasa pembangunan properti khususnya Construction services - constructing services,
kulit luar gedung, supply dan instalasi. especially for facade design, supply and installation.
Jasa software - penjualan software ERP dan Software services - sale of ERP software and
pemeliharaan dan perbaikan. maintenance and repair.
Perdagangan umum dan investasi, perdagangan barang- General trading and investments, trading for aluminium
barang dari aluminium seperti tangga, tandon air dan products such as stairs, water tanks and aluminium
aluminium profile serta melakukan investasi jangka profiles and long-term investments in companies which
panjang pada entitas yang bergerak dalam industri were also in aluminium and coating industries.
aluminium dan cat.
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen usaha: These were segment information based on business segment:
30 September 2023 / September 30, 2023
Perdagangan umum Jasa
Industri aluminium/ Jasa kontruksi/ dan investasi/ software/
Manufacturing of Construction General trading Software Eliminasi/ Konsolidasi/
aluminium services and investments services Eliminations Consolidated
Penjualan Sales
Penjualan ekstern 675.626.413.166 274.395.023.704 3.938.853.000 - - 953.960.289.870 External sales
Penjualan antar segmen 138.706.790.783 - - - (138.706.790.783) - Inter-segment sales
Jumlah penjualan 814.333.203.949 274.395.023.704 3.938.853.000 - (138.706.790.783) 953.960.289.870 Total sales
Laba (rugi) usaha 19.137.754.275 (7.438.445.265) (628.656.110) - - 11.070.652.900 Operating profit (loss)
43.011.777.088 124.093.842 580.163.092 1
Pendapatan bunga - (43.380.271.894) 335.762.128 Interest income
Beban bunga (53.563.388.315) (35.740.709.715) - - 42.099.050.686 (47.205.047.344) Interest expenses
Fee manajemen (1.980.000.000) - - - - (1.980.000.000) Management fee
Laba kurs Gain on
mata uang asing, neto 4.115.579.120 (633.963.703) 1.094.377 - 3.482.709.794 foreign exchange, net
Laba penjualan aset tetap 806.393.791 166.500.000 - - - 972.893.791 Gain on disposal of fixed assets
Bagian laba (rugi) bersih Net profit (loss) portion of
Entitas Anak (44.420.120.095) - - - 44.420.120.095 - Subsidiaries
Lain-lain (775.088.285) (1.660.606.262) (118.405.000) - - (2.554.099.547) Others
Laba (rugi) sebelum Profit (loss) before
pajak penghasilan badan (33.667.092.421) (45.183.131.103) (165.803.641) - 43.138.898.887 (35.877.128.278) corporate income tax
Beban pajak (2.436.464.552) (7.271.468.128) - - - (9.707.932.680) Tax expenses
Laba (rugi) periode berjalan (36.103.556.973) (52.454.599.231) (165.803.641) - 43.138.898.887 (45.585.060.958) Profit (loss) for the period
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen usaha: (lanjutan) These were segment information based on business segment: (continued)
30 September 2023 / September 30, 2023
Perdagangan umum Jasa
Industri aluminium/ Jasa kontruksi/ dan investasi/ software/
Manufacturing of Construction General trading Software Eliminasi/ Konsolidasi/
aluminium services and investments services Eliminations Consolidated
Informasi lainnya Other information
Aset Assets
Aset segmen 1.632.317.893.797 544.747.169.163 21.879.434.598 2.390.000 (729.464.043.350) 1.469.482.844.208 Segment assets
Investasi pada Investments in
entitas asosiasi 6.438.558.416 56.079.231 1.000 - (6.494.638.647) - associated entity
Total aset yang Consolidated total
dikonsolidasi 1.638.756.452.213 544.803.248.394 21.879.435.598 2.390.000 (735.958.681.997) 1.469.482.844.208 assets
Liabilitas Liabilities
Liabilitas segmen yang Consolidated segment
dikonsolidasi 1.127.821.114.673 792.348.583.284 2.263.550.383 1.558.496.013 (702.062.184.825) 1.221.929.559.528 liabilities
Pengeluaran modal 990.492.588 44.285.439 400.000 - - 1.035.178.027 Capital expenditure
Penyusutan 11.272.145.023 2.633.880.327 23.261.256 - - 13.929.286.606 Depreciation
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen usaha: These were segment information based on business segment:
31 Desember 2022 / December 31, 2022
Perdagangan umum Jasa
Industri aluminium/ Jasa kontruksi/ dan investasi/ software/
Manufacturing of Construction General trading Software Eliminasi/ Konsolidasi/
aluminium services and investments services Eliminations Consolidated
Penjualan Sales
Penjualan ekstern 1.081.703.200.329 350.565.766.021 6.880.148.688 - - 1.439.149.115.038 External sales
Penjualan antar segmen 185.342.135.473 - 22.516.600 - (185.364.652.073) - Inter-segment sales
Jumlah penjualan 1.267.045.335.802 350.565.766.021 6.902.665.288 - (185.364.652.073) 1.439.149.115.038 Total sales
Laba (rugi) usaha 55.230.253.098 (84.176.906.557) 7.321.512.868 - (971.378.832) (22.596.519.423) Operating profit (loss)
Pendapatan bunga 47.124.250.349 263.198.368 935.938.404 - (47.616.179.294) 707.207.827 Interest income
Beban bunga (64.708.031.012) (42.732.783.831) - - 47.702.953.301 (59.737.861.542) Interest expenses
Pendapatan sewa - 25.593.692 - - - 25.593.692 Rental income
Fee manajemen (2.820.011.630) - (239.078.625) - - (3.059.090.255) Management fee
Cadangan kerugian Provision for
penurunan nilai declining in value of
piutang usaha (4.012.160.167) (409.854.277) - - - (4.422.014.444) accounts receivable
Realisasi cadangan kerugian Realization of provision for
penurunan nilai declining in value of
piutang usaha - 250.000.000 - - - 250.000.000 accounts receivable
Cadangan kerugian Provision for
penurunan nilai declining in value of
tagihan bruto kepada gross amount due to
pemberi kerja - (351.169.400) - - - (351.169.400) customers
Sub jumlah (dipindahkan) 30.814.300.638 (127.131.922.005) 8.018.372.647 - (884.604.825) (89.183.853.545) Sub total (total c/f)
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen usaha: (lanjutan) These were segment information based on business segment: (continued)
31 Desember 2022 / December 31, 2022
Perdagangan umum Jasa
Industri aluminium/ Jasa kontruksi/ dan investasi/ software/
Manufacturing of Construction General trading Software Eliminasi/ Konsolidasi/
aluminium services and investments services Eliminations Consolidated
Sub jumlah (pindahan) 30.814.300.638 (127.131.922.005) 8.018.372.647 - (884.604.825) (89.183.853.545) Sub total (total b/f)
Realisasi cadangan kerugian Realization of provision for
penurunan nilai declining in value of
tagihan bruto kepada gross amount due to
pemberi kerja - 1.340.619.682 - - - 1.340.619.682 customers
Beban pajak (2.131.377.578) (138.117.162) (42.786.657) - - (2.312.281.397) Tax expenses
Cadangan kerugian Provision for
penurunan nilai declining in value of
persediaan (1.144.531.682) - - - - (1.144.531.682) inventory
Laba kurs Gain on
mata uang asing, neto 778.114.891 408.111.459 47.057.958 - 12.448.158 1.245.732.466 foreign exchange, net
Kerugian penurunan nilai Loss on declining in value of
aset tetap (3.194.178.033) - - - - (3.194.178.033) fixed assets
Laba penjualan aset tetap - 46.700.000 - - - 46.700.000 Gain on disposal of fixed assets
Bagian laba (rugi) bersih Net profit (loss) portion of
Entitas Anak (132.930.422.893) 868.002 - - 132.929.554.891 - Subsidiaries
Lain-lain (4.834.570.959) (36.004.250) (1.797.549) - 2.406.238 (4.869.966.519) Others
Laba (rugi) sebelum Profit (loss) before
pajak penghasilan badan (112.642.665.616) (125.509.744.273) 8.020.846.399 - 132.059.804.462 (98.071.759.028) corporate income tax
Beban pajak (6.145.595.246) (9.593.890.229) (141.682.501) - - (15.881.167.976) Tax expenses
Laba (rugi) periode berjalan (118.788.260.862) (135.103.634.502) 7.879.163.898 - 132.059.804.462 (113.952.927.004) Profit (loss) for the period
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 September 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(Disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen usaha (lanjutan) Business segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen usaha: (lanjutan) These were segment information based on business segment: (continued)
31 Desember 2022 / December 31, 2022
Perdagangan umum Jasa
Industri aluminium/ Jasa kontruksi/ dan investasi/ software/
Manufacturing of Construction General trading Software Eliminasi/ Konsolidasi/
aluminium services and investments services Eliminations Consolidated
Informasi lainnya Other information
Aset Assets
Aset segmen 1.601.172.263.853 549.123.421.904 24.342.433.018 2.390.000 (619.844.534.547) 1.554.795.974.228 Segment assets
Investasi pada Investments in
entitas asosiasi 52.757.293.235 56.079.231 1.000 - (52.813.373.466) - associated entity
Total aset yang Consolidated total
dikonsolidasi 1.653.929.557.088 549.179.501.135 24.344.824.018 2.390.000 (672.657.908.013) 1.554.795.974.228 assets
Liabilitas Liabilities
Liabilitas segmen yang Consolidated segment
dikonsolidasi 1.127.730.158.664 743.993.315.026 1.423.658.591 1.898.613.724 (617.732.476.339) 1.257.313.269.665 liabilities
Pengeluaran modal 2.280.695.431 50.537.400 222.765.791 - - 2.553.998.622 Capital expenditure
Penyusutan 13.145.956.541 1.556.267.191 4.402.014.157 - - 19.104.237.889 Depreciation
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
42. INFORMASI SEGMEN (lanjutan) 42. SEGMENT INFORMATION (continued)
Segmen geografis Geographical segments
Entitas dan Entitas Anak beroperasi di dua wilayah The Entity and its Subsidiaries operations were
geografis utama, yaitu Jawa Timur dan Jawa Barat. located in two principal geographic areas such as
East Java and West Java.
Penjualan berdasarkan pasar geografis Sales by geographical market
Berikut ini adalah jumlah penjualan bersih Entitas dan The following table shows the distribution of the Entity
Entitas Anak berdasarkan pasar geografis tanpa and its Subsidiaries sales by geographical markets,
memperhatikan tempat produksinya: regardless of where the goods were produced:
30 Sept 2023 / 30 Sept 2022 /
Sept 30, 2023 Sept 30, 2022
Lokal Local
Jawa Timur 160.708.952.265 139.192.846.689 East Java
Jawa Barat 273.374.290.825 340.225.589.516 West Java
Ekspor (Jepang, Hongkong, Export (Japan, Hongkong,
Thailand, Singapura, Australia, Thailand, Singapore, Australia,
Amerika Serikat USA and
dan negara lain di Asia) 519.877.046.780 693.729.805.491 other countries in Asia)
Jumlah 953.960.289.870 1.173.148.241.696 Total
ASET, TAMBAHAN ASET TETAP DAN ASET TAK ASSETS, ADDITIONS TO FIXED ASSETS AND
BERWUJUD BERDASARKAN WILAYAH GEOGRAFIS INTANGIBLE ASSETS BY GEOGRAPHICAL
AREAS
Nilai aset segmen, tambahan aset tetap dan aset tak Carrying amount of segment assets, additions to fixed
berwujud berdasarkan wilayah geografis atau lokasi assets and intangible assets by geographical areas
aset tersebut: were:
Nilai aset segmen/ Penambahan aset tetap/
Total of segment assets Additions to fixed assets
30 Sept 2023 / 31 Desember 2022 / 30 Sept 2023 / 31 Desember 2022 /
Sept 30, 2023 December 31, 2023 Sept 30, 2023 December 31, 2022
Jawa Timur 924.735.675.045 576.656.951.939 990.892.588 2.503.461.222 East Java
Jawa Barat 544.747.169.163 978.139.022.288 44.285.439 50.537.400 West Java
Jumlah 1.469.482.844.208 1.554.795.974.228 1.035.178.027 2.553.998.622 Total
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT
Risiko keuangan utama yang dihadapi oleh Entitas The main financial risks faced by the Entity were
adalah risiko mata uang asing, risiko tingkat suku currency risk, interest rate risk, credit risk, and liquidity
bunga, risiko kredit, dan risiko likuiditas. Entitas risk. Entity try to minimize the potential negative
mencoba untuk meminimalkan potensi dampak negatif impact of risks on using risk management.
dari risiko-risiko di atas menggunakan manajemen
risiko.
1. Risiko mata uang asing 1. Foreign currency risk
Risiko mata uang adalah risiko fluktuasi nilai Currency risk were the risk of fluctuations in the
instrumen keuangan yang disebabkan perubahan value of financial instruments due to changes in
nilai tukar mata uang asing. foreign exchange.
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
43. MANAJEMEN RISIKO KEUANGAN (lanjutan) 43. FINANCIAL RISK MANAGEMENT (continued)
Entitas melakukan transaksi-transaksi dengan The Entity conduct transactions using foreign
menggunakan mata uang asing, di antaranya adalah currencies, such as sales, purchase and loan
transaksi penjualan, pembelian dan pinjaman. Entitas transactions of the Entity. The Entity has to convert
harus mengkonversikan Rupiah ke mata uang asing, Rupiah into foreign currency, to meet obligations
untuk memenuhi kebutuhan liabilitas dalam mata denominated in foreign currencies at maturity.
uang asing pada saat jatuh tempo. Fluktuasi nilai Fluctuations in currency exchange rate of Rupiah
tukar mata uang Rupiah terhadap mata uang asing against the foreign currency could have an impact
dapat memberikan dampak pada kondisi keuangan in financial condition of the Entity.
Entitas.
Entitas mengelola risiko mata uang dengan The Entity manages currency risk by monitoring the
melakukan pengawasan terhadap fluktuasi nilai tukar fluctuation of exchange rates on an ongoing basic
mata uang secara terus-menerus sehingga dapat so can be taken appropriate action to reduce the
melakukan tindakan yang tepat untuk mengurangi currency risk. Assets and liabilities in foreign
risiko mata uang. Aset dan liabilitas dalam mata uang currency owned by the Entity which were related to
asing milik Entitas yang terkait dengan risiko mata foreign currency risk were presented on note 39.
uang asing tersaji di catatan 39.
2. Risiko tingkat suku bunga 2. Interest rate risk
Risiko suku bunga adalah risiko fluktuasi nilai Interest rate risk were the risk of fluctuations in the
instrumen keuangan yang disebabkan perubahan value of financial instruments due to changes in
suku bunga pasar. market interest rates.
Risiko tingkat suku bunga Entitas dan Entitas Anak The Entity and Subsidiaries interest rate risk mainly
terutama timbul dari pinjaman untuk tujuan modal arises from loans for working capital and
kerja dan investasi. Pinjaman pada berbagai tingkat investment purposes. Loans at variable rates
suku bunga variabel menunjukkan Entitas dan expose the Entity and Subsidiaries to fair value
Entitas Anak kepada nilai wajar risiko tingkat suku interest rate risk.
bunga.
Untuk modal kerja, utang dan pinjaman investasi, For working capital, investment loans and
Entitas dan Entitas Anak berusaha dengan borrowing, the Entity and Subsidiaries may seek to
mengurangi risiko tingkat suku bunganya dengan mitigate its interest rate risk by obtaining loans with
cara mendapatkan struktur pinjaman dengan suku floating interest rates.
bunga kompetitif.
Informasi mengenai suku bunga pinjaman yang Information related to interest rate loan to the Entity
dikenakan kepada Entitas dijelaskan pada Catatan 4, has explained on Notes 4, 6, 11, 19 and 24.
6, 11, 19 dan 24.
Liabilitas keuangan terdiri dari: Financial liabilities consist of:
30 Sept 2023 / 31 Des 2022 /
Sept 30, 2023 Dec 31, 2022 (Audited)
Pinjaman bank jangka pendek 795.499.150.418 832.485.225.762 Short-term bank borrowings
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DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
43. MANAJEMEN RISIKO KEUANGAN (lanjutan) 43. FINANCIAL RISK MANAGEMENT (continued)
2. Risiko tingkat suku bunga (lanjutan) 2. Interest rate risk (continued)
Per 30 September 2023 dan 31 Desember 2022, As of September 30, 2023 and December 31,
apabila tingkat suku bunga pinjaman dengan tingkat 2022, if interest rates on floating interest rate
suku bunga mengambang lebih tinggi atau lebih borrowings had been 100 basic points higher/lower
rendah 100 basis poin dengan asumsi variabel with all other variables held constant, the
lainnya tidak mengalami perubahan, maka laba consolidated profit after tax for the year would have
setelah pajak konsolidasian untuk tahun berjalan decreased/increased by Rp 319 million as a result
akan turun/naik sebesar Rp 319 juta sebagai hasil of interest expenses changes that charged to profit
perubahan beban bunga yang dicatat di laba rugi. or loss.
3. Risiko kredit 3. Credit risk
Risiko kredit adalah risiko dimana salah satu pihak Credit risk were the risk that one party of financial
atas instrumen keuangan akan gagal memenuhi instrument will fail to meet its obligations and cause
liabilitasnya dan menyebabkan pihak lain mengalami the other party suffered financial losses.
kerugian keuangan.
Entitas telah menjalankan kegiatan usaha selama The Entity has run the business for decades so that
puluhan tahun sehingga Entitas memiliki kebijakan the Entity also has a specific policy to manage both
tertentu untuk mengelola utang dan piutang. Dari sisi payables and receivables. In terms of payables, the
utang, Entitas mempunyai anggaran penerimaan Entity has a revenue budget to ensure that the
yang menjamin bahwa Entitas dapat memenuhi Entity were able to meet all its debt obligations. As
semua kewajiban utangnya. Sedangkan dalam for receivables, the Entity also has a policy of
piutang, Entitas memiliki kebijakan pemberian utang granting loans based on several considerations,
dengan berbagai pertimbangan, yaitu lamanya among which were the length of business
hubungan usaha, kredibilitas, pemberian limit utang relationships, credibility, credit limit and overall
dan evaluasi umum dari waktu ke waktu. evaluation from time to time.
3. Risiko kredit (lanjutan) 3. Credit risk (continued)
Saldo bank dan piutang terdiri dari: The accounts of bank and receivables consists of:
30 Sept 2023 / 31 Des 2022 /
Sept 30, 2023 Dec 31, 2022 (Audited)
Bank 15.975.091.076 82.827.597.542 Banks
Saldo bank yang dibatasi Restricted
penggunaannya 13.706.054.410 16.880.493.685 bank accounts
Piutang usaha Accounts receivable
Pihak ketiga 202.082.941.230 202.013.586.505 Third parties
Pihak-pihak berelasi 1.076.414.696 16.801.246.210 Related parties
Piutang retensi 79.331.188.161 96.451.218.972 Retentions receivable
Tagihan bruto kepada pemberi kerja145.383.426.758 135.550.105.814 Gross amount due to customers
Piutang lain pihak ketiga 2.343.948.128 701.494.371 Other receivables thisd parties
Piutang lain pihak berelasi 1.056.152.524 486.999.551 Other receivables related parties
4. Risiko likuiditas 4. Liquidity risk
Risiko likuiditas adalah risiko di mana Entitas akan Liquidity risk were the risk which the Entity will
mengalami kesulitan dalam rangka memperoleh experience difficulties in acquiring funds to meet its
dana untuk memenuhi komitmennya terkait dengan commitments associated with financial instruments.
instrumen keuangan.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
43. MANAJEMEN RISIKO KEUANGAN (lanjutan) 43. FINANCIAL RISK MANAGEMENT (continued)
4. Risiko likuiditas (lanjutan) 4. Liquidity risk (continued)
Merupakan tanggung jawab manajemen bahwa It were the responsibility of management that the
Entitas mampu memenuhi kebutuhan pendanaan, Entity were able to meet funding needs, in term of
baik kebutuhan operasional, liabilitas keuangan operational needs, financial obligations and
maupun pengembangan usaha. Entitas memiliki business development. The Entity has a budget
anggaran perhitungan arus kas setiap tahun, dan calculations of cash flows every year, and conduct
melakukan evaluasi setiap saat bila ada perubahan. evaluations at any time when there were changes.
Selain itu, sebagai bagian dari sebuah kelompok In addition, as part of a large business group, the
usaha yang besar, Entitas mendapat dukungan, Entity always supports, in addition to the
disamping adanya komitmen dari para pemegang commitments, from the shareholders to its liquidity
saham untuk masalah likuiditas. problems.
Liabilitas keuangan terdiri dari: Financial liabilities consist of:
30 Sept 2023 / Sept 30, 2023
Jumlah tercatat/ Arus kas kontraktual/ Kurang dari 1 tahun/Lebih dari 1 tahun/
Carrying amount Contractual cash flow Less than 1 year More than 1 years
Liabilitas Liabilities
Pinjaman bank Short-term
jangka pendek 795.499.150.418 795.499.150.418 795.499.150.418 - bank borrowings
Utang usaha Accounts payable
Pihak ketiga 155.637.381.976 155.637.381.976 155.637.381.976 - Third parties
Pihak-pihak berelasi 5.424.220.481 5.424.220.481 5.424.220.481 - Related parties
Beban yang masih
harus dibayar 82.524.278.300 82.524.278.300 82.524.278.300 - Accrued expenses
Uang muka Advance
pelanggan 113.806.346.034 113.806.346.034 113.806.346.034 - from customer
Bagian liabilitas jangka panjang Current maturity
yang jatuh tempo portion of long-term
dalam waktu satu tahun liabilities
Liabilitas sewa 1.286.138.171 1.286.138.171 1.286.138.171 - Lease liabilities
Utang lain-lain Other payables
Pihak ketiga 858.433.778 858.433.778 858.433.778 - Third parties
Pihak berelasi - - - - Related party
Bagian liabilitas jangka panjang,
setelah dikurangi bagian Long-term liabilities,
yang jatuh tempo net of current
dalam satu tahun maturity portion
Liabilitas sewa 32.422.143 32.422.143 - 32.422.143 Lease liabilities
Jumlah 1.189.731.672.699 1.189.731.672.699 1.188.413.112.385 1.318.560.314 Total
31 Desember 2023 / December 31, 2023
Jumlah tercatat/ Arus kas kontraktual/ Kurang dari 1 tahun/Lebih dari 1 tahun/
Carrying amount Contractual cash flow Less than 1 year More than 1 years
Liabilitas Liabilities
Pinjaman bank Short-term
jangka pendek 832.485.225.762 832.485.225.762 832.485.225.762 - bank borrowings
Utang usaha Accounts payable
Pihak ketiga 129.244.370.844 129.244.370.844 129.244.370.844 - Third parties
Pihak-pihak berelasi 10.886.490.815 10.886.490.815 10.886.490.815 - Related parties
Sub jumlah di pindahkan 972.616.087.422 972.616.087.422 972.616.087.422 Sub totao (total c/f)
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
31 Desember 2023 / December 31, 2023
Jumlah tercatat/ Arus kas kontraktual/ Kurang dari 1 tahun/Lebih dari 1 tahun/
Carrying amount Contractual cash flow Less than 1 year More than 1 years
Sub jumlah di pindahkan 972.616.087.422 972.616.087.422 972.616.087.422 Sub totao (total c/f)
Beban yang masih
harus dibayar 87.075.298.530 87.075.298.530 87.075.298.530 - Accrued expenses
Uang muka Advance
pelanggan 127.335.244.433 127.335.244.433 127.335.244.433 - from customer
Bagian liabilitas jangka Current maturity
Panjang yang jatuh tempo portion of long-term
dalam waktu satu tahun liabilities
Liabilitas sewa 1.193.577.187 1.193.577.187 1.193.577.187 - Lease liabilities
Utang lain-lain Other payables
Pihak ketiga 21.953.796 21.953.796 21.953.796 - Third parties
Pihak berelasi 170.951.017 170.951.017 170.951.017 - Related party
Bagian liabilitas jangka panjang,
setelah dikurangi bagian Long-term liabilities,
yang jatuh tempo net of current
dalam satu tahun maturity portion
Liabilitas sewa 1.318.560.314 1.318.560.314 - 1.318.560.314 Lease liabilities
Jumlah 1.189.731.672.699 1.189.731.672.699 1.188.413.112.385 1.318.560.314 Total
44. PENGELOLAAN MODAL 44. CAPITAL MANAGEMENT
Tujuan utama pengelolaan modal Grup adalah untuk The primary objective of the Group capital
memastikan pemeliharaan rasio modal yang sehat management were to ensure that it maintains healthy
untuk mendukung usaha dan memaksimalkan imbalan capital ratios in order to support its business and
bagi pemegang saham. maximize return to shareholder.
Grup dipersyaratkan oleh Undang-Undang No.40 Tahun The Group were required by the Law No.40 Year
2007 tentang Perseroan Terbatas, efektif sejak 2007, 2007 regarding Limited Entities, effective year 2007,
untuk mengalokasikan sampai dengan 20% dari modal to allocate and maintain a non distributable reserve
saham diterbitkan dan dibayar penuh ke dalam dana fund until the said reserve reaches 20% of the issued
cadangan yang tidak boleh didistribusikan. Persyaratan and fully paid share capital. This externally imposed
permodalan eksternal tersebut telah dipertimbangkan capital requirements were consist by the Group that
oleh Grup bahwa pembentukan dana cadangan belum the appropriation of reserves cannot be executed.
bisa dilakukan.
Grup mengelola struktur permodalan dan melakukan The Group manage their capital structure and make
penyesuaian, bila diperlukan, berdasarkan perubahan adjustments to it, if necessary, in light of changes in
kondisi ekonomi. Untuk memelihara dan menyesuaikan economic conditions. To maintain or adjust the capital
struktur permodalan, Grup dapat mengusahakan structure, the Group may raise debt financing. No
pendanaan melalui pinjaman. Tidak ada perubahan changes were made in the objectives, policies or
atas tujuan, kebijakan maupun proses dalam processes for managing capital during the periods
manajemen modal untuk periode 30 September 2023 September 30, 2023 and December 31, 2022.
dan 31 Desember 2022.
Grup mengawasi modal dengan menggunakan rasio The Group monitor its capital using gearing ratios, by
pengungkit (gearing ratio), dengan membagi jumlah dividing interest bearing loan to total equity. The
utang yang berdampak bunga dengan jumlah ekuitas. Group's policy were to maintain its gearing ratio within
Kebijakan Grup adalah menjaga rasio pengungkit dalam the range of gearing ratio of the leading entities in
kisaran dari entitas terkemuka di Indonesia untuk Indonesia in order to secure access to finance at
mengamankan akses terhadap pendanaan pada biaya reasonable cost. Including in interest bearing loan
yang rasional. Termasuk dalam total pinjaman were short-term bank borrowings and lease liability.
berdampak bunga adalah pinjaman jangka pendek dan
liabilitas sewa.
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
44. PENGELOLAAN MODAL (lanjutan) 44. CAPITAL MANAGEMENT (continued)
Rasio pengungkit pada tanggal 30 September 2023 dan The gearing ratio as of September 30, 2023 and
31 Desember 2022adalah sebagai berikut: December 31, 2022 were as follows:
31 Des 2022 /
30 Sept 2023 / Dec 31, 2022
Sept 30, 2023 (Audited)
Pinjaman bank jangka pendek 795.499.150.418 832.485.225.762 Short-term bank borrowings
Liabilitas sewa Lease liabilities
Bagian yang jatuh tempo
dalam waktu satu tahun 1.286.138.171 1.193.577.187 Current maturity portion
Bagian jangka panjang, setelah
dikurangi bagian yang jatuh Long-term, net of
tempo dalam satu tahun 32.422.143 1.318.560.314 current maturity portion
Jumlah pinjaman Total interest
yang berdampak bunga 796.817.710.732 834.997.363.263 bearing loans
Jumlah ekuitas 247.553.284.680 297.482.704.563 Total equity
Rasio pengungkit 0,31 2,81 Gearing ratio
45. IKATAN 45. COMMITMENTS
a. Berdasarkan perjanjian pinjam pakai antara Entitas a. Based on the borrow use agreement between the
dengan PT Maspion (pihak berelasi) seperti Entity and PT Maspion (related party) as stated in
tercantum dalam akta No.127 tanggal 8 Agustus notarial deed No. 127, dated August 8, 1994, of
1994 dari notaris Ny. Lilia Devi Indrawati, SH., yang Mrs. Lilia Devi Indrawati, SH., and further ratified
telah diratifikasi dengan akta notaris No. 12 tanggal by notarial deed No.12 dated on September 27,
27 September 1994 dari notaris yang sama, Entitas 1994 of the same notary, the Entity lend its land
meminjamkan tanah dengan Hak Guna Bangunan with HGB No. 6 covering an area of 27,260 m²
No. 6 seluas 27.260 m² terletak di Maspion Unit I, located at Maspion Unit I, Gedangan-Sidoarjo to
Gedangan - Sidoarjo kepada PT Maspion (pihak PT Maspion (related party) for a period of 40
yang berelasi) selama 40 tahun. Sebagai imbalan years. As additional compensation, the Entity were
tambahannya Entitas berhak untuk menggunakan entitled to use part of the land owned by PT
sebagian tanah milik PT Maspion, beserta fasilitas Maspion, as well as the public facilities including
umum termasuk akses jalan dan lampu untuk the access road and lighting for use in Entity's
kepentingan operasi Entitas (Catatan 41g). operations (Note 41g).
b. Sejak tahun 1994 berdasarkan perjanjian b. Since 1994, Entity entered into a land lease
menyewaan tanah seperti tercantum dalam akta dari agreement with a related party as stated in notarial
notaris Soetjipto, S.H., No.154, 155 dan 156 tanggal deed No.154, 155 and 156, dated on August 22,
22 Agustus 1994, Entitas menyewa tanah milik PT 1994 of Soetjipto, S.H., Entity leased the land from
Maspion (pihak berelasi) seluas 13.760 m² dengan PT Maspion with an area of 13,760 m² for a period
jangka waktu 30 tahun. Tanah dengan SHM No. 11, of 30 years. The land were located at Desa
12 dan 13 tersebut terletak di Desa Sawotratap, Sawotratap, Gedangan - Sidoarjo under SHM No.
Gedangan - Sidoarjo dan digunakan untuk operasi 11, 12 and 13 and used for the operations of Entity
Entitas (Catatan 37 f). (Note 37 f).
b. PT Indalex (Entitas Anak) juga mengikatkan diri b. PT Indalex (Subsidiary) also entered into rental
dalam perjanjian sewa dengan PT Maspion yang agreement with PT Maspion which been extended
terakhir diperpanjang dengan Perjanjian Sewa with Rental Agreement No. 007/SK/MPGS/II/20 for
Menyewa No. 007/SK/MPGS/II/20 untuk sewa di rental in Maspion Plaza starting March 1, 2020 for
Maspion Plaza mulai 1 Maret 2020 selama 5 tahun 5 years (Note 41h).
(Catatan 41h).
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
45. IKATAN (lanjutan) 45. COMMITMENTS (continued)
c. Berdasarkan Perjanjian Asistensi Teknik tanggal 28 c. Based on the Technical Assistance Agreement
Mei 1999, PT Indal Reiwa Auto, dimiliki oleh PT Indal dated May 28, 1999, PT Indal Reiwa Auto, owned
Investindo (Entitas Anak), harus membayar royalti by PT Indal Investindo (Subsidiary), should pay
kepada UACJ Extrusion Corporation dengan royalty fee to UACJ Extrusion Corporation with
ketentuan: condition:
- 5% nilai tambah dari kontrak produk terjual pada 1- - 5% added value from contract product sold in
2 tahun awal operasional. the beginning 1-2 operational year.
- 3% nilai tambah dari kontrak produk terjual pada 3- - 3% added value from contract product sold in
5 tahun operasional berikutnya. the next 3-5 operational year.
- 1% nilai tambah dari kontrak produk terjual pada - 1% added value from contract product sold in
tahun operasional ke 6 dan seterusnya. the 6th operational year onwards.
Pada tanggal 30 September 2023 dan 31 Desember In September 30, 2023 and December 31, 2022
2022, beban royalti sebesar Rp 165.121.727 dan Rp royalty fee amounted to Rp 165,121,727 and Rp
974.317.170 dicatat sebagai bagian dari beban 974,317,170 ecorded as part of selling expenses
penjualan (Catatan 33). (Note 33).
46. KEPENTINGAN NON-PENGENDALI 46. NON-CONTROLLING INTEREST
Penyertaan pemegang saham non-pengendali pada The interest of non-controlling shareholders in
Entitas Anak pada 30 September 2023 dan 31 Subsidiary of 0.01% on September 30, 2023 and 31
Desember 2022 sebesar 0,01% atau masing-masing December 2022 or amounted to Rp (24,755,328,) and
sebesar Rp (24.755.328) dan Rp (19.481.381), tidak Rp (19,481,381) were not recognized in the
diakui dalam laporan keuangan konsolidasian pada consolidated financial statement as of Sept 30, 2023
tanggal 30 Juni 2023 dan 31 Desember 2022 karena and December 31, 2022, due to the immateriality of
jumlahnya tidak material. these amount.
47. RENCANA MANAJEMEN 47. MANAGEMENT PLAN
Pada 30 September 2023 dan 31 Desember 2022, In September 30, 2023 and December 31, 2022,
Entitas mengalami kerugian komprehensif sebesar Rp Entity suffered a comprehensive loss of Rp
45.585.060.958 dan Rp 89.160.798.031,. Hal ini 45,585,060,958 and Rp 89,160,798,031. This was
dikarenakan PT Indalex (Entitas Anak) merugi. caused by PT Indalex (Subsidiary) losses.
PT Indalex, Entitas Anak telah mencatat rugi bersih PT Indalex, Subsidiary has record a net loss of Rp Rp
sebesar Rp 52.787.600.231 pada 30 September 2023 52,787,600,231 in September 30, 2023 and Rp
dan Rp 135.103.634.499 pada 31 Desember 2022, 135,103,634,499 in December 31, 2022, record a
mencatat akumulasi kerugian sebesar Rp deficit of Rp 283,273,120,463 in September 30, 2023
187.891.234.730 pada 30 September 2023 dan Rp and Rp 187,891,234,730 in December 2022, and
249.904.915.713 pada 31 Desember 2022, serta experienced capital deficiency of Rp 302.692.515.942
mengalami defisiensi modal sebesar Rp in September 30, 2023 and Rp 194,813,813,892 in
302.692.515.942 pada 30 September 2023 dan Rp December 31, 2022
194.813.813.892 pada 31 Desember 2022.
Oleh karenanya, PT Indalex, Entitas Anak menerapkan Therefore, PT Indalex, Subsidiary has implemented
beberapa strategi dan langkah yang akan diambil untuk several strategies and steps that will be taken to
memastikan kelancaran dan kelangsungan usahanya di ensure the smooth running and its business going
masa mendatang, sebagai berikut: concern in the future, as follows:
104
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PT INDAL ALUMINIUM INDUSTRY Tbk PT INDAL ALUMINIUM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Per 30 Juni 2023 dan 31 Desember 2022 As of September 30, 2023 and December 31, 2022
dan untuk periode sembilan bulan yang berakhir tanggal And for the nine-month periods ended
30 September 2023 dan 2022 September 30, 2023 and 2022
(disajikan dalam Rupiah) (Expressed in Rupiah)
47. RENCANA MANAJEMEN (lanjutan) 47. MANAGEMENT PLAN (continued)
1. Meningkatkan internal control terhadap progres dan 1. Improve internal control of progress and costs so
biaya sehingga perhitungan lebih mendekati antara the calculations are closer between the achieve
progres yang dikerjakan dengan biaya yang progress and the costs incurred, so that the
dikeluarkan, sehingga prinsip matching cost against principle of matching cost against revenue can be
revenue bisa dijalankan. implemented.
2. Jika terjadi penundaan penyelesaian proyek dan 2. If there is a delay in project completion and other
biaya-biaya lain yang timbul akibat penundaan costs arising from delays caused by the customer
dikarenakan oleh pelanggan (misalnya biaya tenaga (example labor costs, gondola rental, scaffolding,
kerja, sewa gondola, scaffolding, dll) akan etc.) will be billed to the customer.
dibebankan kepada pelanggan.
3. Menetapkan prosedur baru untuk evaluasi piutang- 3. Established a new procedure for evaluating the
piutang PT Indalex, Entitas Anak. receivables of PT Indalex, a Subsidiary.
4. Melakukan efisiensi di setiap level kegiatan 4. Perform efficiency at every level of operational
operasional. activities.
5. Memperketat penerapan budgeting pada setiap 5. Tighten the application of budgeting in each project
progres proyek, untuk menekan kemungkinan progress, to reduce the possibility of too wide gap
terjadinya kesenjangan terlalu lebar antara between the breakdown cost and the costs
breakdown cost dan biaya yang dikeluarkan. incurred.
6. Akan lebih selektif dalam mengambil tender 6. Will be more selective in choosing tenders for
pengerjaan proyek-proyek mendatang. future projects.
7. Mengupayakan penyelesaian proyek agar tepat 7. Attempt to finish project completion on time
waktu sesuai dengan jadwal untuk menghindari risiko according to schedule in order to avoid the risk of
perubahan kondisi yang tidak bisa diprediksi. unpredictable changes in conditions.
8. Mengupayakan penjualan beberapa aset properti 8. Attempt to sell several investment property assets
investasi yang dimiliki PT Indalex, Entitas Anak agar owned by PT Indalex, Subsidiary in order to reduce
dapat mengurangi beban pinjaman. loan expenses.
105
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