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LAPORAN KEUANGAN INTERIM
TANGGAL 30 SEPTEMBER 2023 DAN UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR PADA TANGGAL 30 SEPTEMBER 2023
(TIDAK DIAUDIT)
INTERIM FINANCIAL STATEMENTS
AS OF SEPTEMBER 30, 2023 AND FOR NINE MONTH PERIOD ENDED SEPTEMBER 30, 2023
(UNAUDITED)
PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk
Jl. Raya Rancabolang No. 98
Gedebage - Bandung
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN KEUANGAN INTERM INTERM FINANCIAL REPORTS
TANGGAL 30 SEPTEMBER 2023 DAN UNTUK AS OF SEPTEMBER 30, 2023 AND FOR NINE
PERIODE SEMBILAN BULAN YANG BERAKHIR MONTH PERIOD ENDED SEPTEMBER 30, 2023
PADA TANGGAL 30 SEPTEMBER 2023
DAFTAR ISI / TABLE OF CONTENTS
Halaman/
Pages
- Daftar Isi i Table of Contents -
- Surat Pernyataan Direksi Tentang Tanggung ii Board of Directors Statement Regarding -
Jawab Atas Laporan Keuangan Responsibility for Financial Reports
- Laporan Posisi Keuangan 1 Statement of Financial Position -
Tanggal 30 September 2023 dan 31 Date of September 30, 2023 and December 31,
Desember 2022 2022
- Laporan Laba/(Rugi) 3 Statement of Profit/(Loss) -
Untuk periode sembilan bulan yang berakhir For the nine-month periods ended September
30, 2023 and 2022
pada tanggal 30 September 2023 dan 2022
- Laporan Perubahan Ekuitas 4 Statement of Changes in Equity -
Untuk periode bulan-bulan yang berakhir For the months ended September 30, 2023 and
pada tanggal 30 September 2023 dan 31 December 31, 2022
Desember 2022
- Laporan Arus Kas 5 Statement of Cash Flows -
Untuk periode sembilan bulan yang berakhir For the nine-month periods ended September
pada tanggal 30 September 2023 dan 2022 30, 2023 and 2022
- Catatan atas Laporan Keuangan 6 Notes of The Financial Statements -
Tanggal 30 September 2023 dan 31 Date of September 30, 2023 and December 31,
Desember 2022 2022
i
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
30 September 2023 Catatan/ 31 Desember 2022
September 30, 2023 Notes December 31, 2022
Rp Rp
ASET ASSETS
ASET LANCAR CURRENT ASSETS
- Kas dan Setara Kas 2,415,779,450 3 1,717,276,418 Cash and Cash Equivalents -
- Piutang Usaha 3,064,550,741 4 6,300,348,620 Trade Receivables -
- Piutang Lain-lain 4,549,754,408 5 4,549,754,408 Other Receivables -
- Persediaan 47,650,378,491 6 45,433,757,588 Inventories -
- Uang Muka 234,642,197 7 47,693,263 Payment in Advance -
- Biaya Dibayar di Muka 199,718,725 8 207,414,898 Prepayments -
- Pajak Dibayar di Muka 456,685,000 9 353,294,000 Prepaid Tax -
Total Aset Lancar 58,571,509,012 58,609,539,195 Total Current Assets
ASET TIDAK LANCAR NON CURRENT ASSETS
- Aset Pajak Tangguhan 19,667,938,027 9 19,012,822,618 Deferred Tax Assets -
- Aset Tetap Neto 229,726,513,223 10 229,822,242,903 Fixed Assets - net -
- Aset Tak Berwujud Neto 1,405,180,736 11 1,463,729,930 Intangible Assets - net -
- Aset Lain-lain 1,309,792,837 12 1,554,487,614 Other Assets -
Total Aset Tidak Lancar 252,109,424,823 251,853,283,065 Total Non Current Assets
TOTAL ASET 310,680,933,835 310,462,822,260 TOTAL ASSETS
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
30 September 2023 Catatan/ 31 Desember 2022
September 30, 2023 Notes December 31, 2022
Rp Rp
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
- Utang Usaha 17,639,250,319 13 18,949,783,391 Trade Payables -
- Utang Pajak 2,159,353,992 9 1,491,621,803 Taxes Payables -
- Utang PT Perusahaan Pengelola PT Perusahaan Pengelola Aset -
Aset (PT PPA) 12,582,314,842 18 14,682,775,640 (PT PPA) Payables
- Utang Pembiayaan 59,133,332 14 231,073,697 Financing Payables -
- Utang Bunga 26,680,288,908 15 27,032,566,328 Interest Payables -
- Beban Akrual 17,555,556,226 16 18,382,328,805 Accrued Liabilities -
- Utang Pihak Ketiga 7,036,752,645 17 2,175,236,170 Third Party Payables -
Total Liabilitas Jangka Pendek 83,712,650,264 82,945,385,834 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON CURRENT LIABILITIES
- Utang PT Perusahaan Pengelola PT Perusahaan Pengelola Aset -
Aset (PT PPA) 25,703,766,233 18 26,043,149,981 (PT PPA) Payables
- Utang Pembiayaan 42,305,171 14 42,305,171 Financing Payables -
- Liabilitas Imbalan Pasca kerja 36,859,892,629 19 33,766,513,862 Employee Benefits Liabilities -
- Utang Lain-lain 80,101,638,646 20 81,099,856,855 Others Payables -
Total Liabilitas Jangka Panjang 142,707,602,679 140,951,825,869 Total Non Current Liabilities
TOTAL LIABILITAS 226,420,252,943 223,897,211,703 TOTAL LIABILITIES
EKUITAS EQUITY
- Modal saham ditempatkan dan 130,235,143,200 21 130,235,143,200 Share Capital Issued and Fully -
disetor penuh Paid
Seri A : 172.000.000 lembar Series A: 172,000,000 shares with
saham dengan nominal Rp 250 a nominal value of IDR 250 per
per saham share
Seri B : 436.175.716 lembar Series B: 436,175,716 shares with
saham dengan nominal Rp 200 a nominal value of IDR 200 per
per saham share
- Defisit (259,320,103,991) (257,399,740,933) Deficit -
- Penghasilan Komprehensif Lain 213,345,641,683 213,730,208,290 Other Comprehensive Income -
Total Ekuitas 84,260,680,892 86,565,610,557 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 310,680,933,835 310,462,822,260 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan yang merupakan Notes to the financial statements which are
bagian tak terpisahkan dari laporan keuangan ini an integral part of these financial statements
2
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN LABA (RUGI) DAN PENGHASILAN STATEMENTS OF PROFIT (LOSS) AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30,
PADA TANGGAL 30 SEPTEMBER 2023 DAN 2022 2023 AND 2022
30 September 2023 Catatan/ 30 September 2022
September 30, 2023 Notes September 30, 2022
Rp Rp
- Penjualan Bersih 72,502,727,757 23 90,580,066,727 Net Sales -
- Beban Pokok Penjualan (47,043,306,072) 24 (57,470,378,841) Cost of Sales -
LABA KOTOR 25,459,421,685 33,109,687,886 GROSS PROFIT
- Beban Penjualan (16,763,839,081) 25 (13,447,116,005) Selling Expenses -
- Beban Administrasi dan Umum (10,567,309,503) 26 (9,740,557,371) Administration dan General Expenses -
- Pendapatan Lain-lain 294,425,579 27 249,347,795 Other Income -
- Beban Lain-lain (115,492,312) 27 (1,153,761,584) Other Expenses -
TOTAL (27,152,215,317) (24,092,087,165) TOTAL
RUGI USAHA (1,692,793,632) 9,017,600,721 OPERATING PROFIT
- Pendapatan Keuangan 1,850,149,055 28 34,127,342 Financial Income -
- Beban Keuangan (2,624,366,385) 28 (11,215,511,629) Financial Expenses -
TOTAL (774,217,330) (11,181,384,287) TOTAL
LABA/(RUGI) SEBELUM PAJAK (2,467,010,962) (2,163,783,566) PROFIT/(LOSS) BEFORE TAX
Pajak Tangguhan 546,647,904 9 (1,022,529,435) Deferred Tax
Pajak kini - - Current Tax
LABA/(RUGI) TAHUN BERJALAN (1,920,363,058) (3,186,313,001) PROFIT/(LOSS) FOR THE YEAR
PENGHASILAN/(BEBAN) KOMPREHENSIF LAIN OTHER COMPREHENSIF INCOME/(EXPENSES)
- Pengukuran kembali Aset Tanah - 10 - Remeasurement of Land Assets -
- Pengukuran
Pengukuran kembali
kembali kewajiban
kewajiban imbalan Pasca kerja Remeasurement of post-employment -
imbalan Pasca kerja (493,034,112) 19 (658,819,890) benefit obligations
- Dampak
Dampak pajak
pajak pengukuran
pengukuran kembali
kembali imbalan Pasca kerja Tax impact of remeasurement of Post- -
imbalan Pasca kerja 108,467,505 9 144,940,376 employment benefits
BEBAN KOMPREHENSIF LAIN - BERSIH (384,566,607) (513,879,514) OTHER COMPREHENSIF EXPENSES-NET
TOTAL LABA/(RUGI) KOMPREHENSIF TOTAL PROFIT/(LOSS) OTHER
TAHUN BERJALAN (2,304,929,665) (3,700,192,515) COMPREHENSIVE FOR THE YEAR
LABA/(RUGI) PER SAHAM SERI A (3.69) 22 (6.12) PROFIT/(LOSS) PER SHARE SERI A
LABA/(RUGI) PER SAHAM SERI B (2.95) 22 (4.89) PROFIT/(LOSS) PER SHARE SERI B
Catatan atas laporan keuangan yang merupakan Notes to the financial statements which are
bagian tak terpisahkan dari laporan keuangan ini an integral part of these financial statements
3
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30,
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 2023 AND DECEMBER 31, 2022
Modal Saham Saldo Komprehensif Total Ekuitas
Laba/(Defisit) Lain
Share Capital Retained Other Total Equity
Earnings Comprehensif
Rp Rp Rp Rp
Saldo 31 Desember 2021 130,235,143,200 (255,030,362,533) 134,171,440,020 9,376,220,687 Balance as of December 31, 2021
Rugi Tahun Berjalan (2,369,378,400) (2,369,378,400) Loss for the year
Penghasilan Komprehensif Other Comprehensif Income
Lain tahun berjalan 79,558,768,270 79,558,768,270 for the year
Saldo 31 Desember 2022 130,235,143,200 (257,399,740,933) 213,730,208,290 86,565,610,557 Balance as of December 31, 2022
Rugi Tahun Berjalan (1,920,363,058) (1,920,363,058) Profit for the year
Beban Komprehensif Lain Other Comprehensif Expenses
tahun berjalan (384,566,607) (384,566,607) for the year
Saldo 30 September 2023 130,235,143,200 (259,320,103,991) 213,345,641,683 84,260,680,892 Balance as of September 30, 2023
Catatan atas laporan keuangan yang merupakan Notes to the financial statements which are
bagian tak terpisahkan dari laporan keuangan ini an integral part of these financial statements
4
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
LAPORAN ARUS KAS STATEMENT OF CASH FLOW
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30,
PADA TANGGAL 30 SEPTEMBER 2023 DAN 2022 2023 AND 2022
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
- Penerimaan Kas Dari Pelanggan 83,719,375,689 97,314,057,981 Cash Received from Customers -
- Penerimaan Uang Muka Dari Pelanggan 582,376,475 2,071,572,368 Cash in Advance Received from Customers -
- Pembayaran Kas Kepada Pemasok (24,420,279,429) (36,629,685,613) Cash Paid to Suppliers -
- Pembayaran Untuk Beban Usaha (8,133,660,876) (6,917,843,325) Cash Paid for Operating Expenses -
- Pembayaran Kepada Karyawan (44,545,794,728) (41,319,928,967) Cash Paid to Employees -
- Pembayaran Bunga Dan Adm. Bank (2,624,366,385) (2,625,100,679) Cash Paid for Interest and Bank Adm -
- Pembayaran Pajak Penghasilan (1,023,508,440) (645,275,635) Income Tax Payment -
- Pembayaran PPN (5,400,685,637) (7,718,726,068) Value Added Tax Payment -
Arus Kas Netto Dari Aktivitas Operasi (1,846,543,331) 3,529,070,062 Net cash provided by operating activities
ARUS KAS UNTUK AKTIVITAS INVESTASI CASH FLOW FOR INVESTMENT ACTIVITIES
- Penerimaan Bunga Bank 18,635,935 34,127,342 Bank Interest Received -
- Penerimaan Lain-lain 294,425,579 249,347,795 Others Received -
- Pembayaran Aset Tetap & Pembiayaan (348,282,025) (339,492,909) Payment for Fixed Assets & Financing -
- Penerimaan/(Pembayaran) Aset Lain-Lain 244,694,777 18,925,200 Receipt/(Payments) of Others Assets -
Arus Kas Netto Dari Aktivitas Investasi 209,474,266 (37,092,572) Net cash flow from investment activities
ARUS KAS UNTUK AKTIVITAS PENDANAAN CASH FLOWS FOR FINANCING ACTIVITIES
- Penerimaan/(Pembayaran) Pinjaman Receipt/(Payments) of Perusahaan Pengelola -
Perusahaan Pengelola Aset - Net (1,943,567,903) 7,537,692,353 Aset Loans
- Penerimaan/(Pembayaran) Hutang Pihak
Ketiga 4,279,140,000 110,490,000 Receipt/(Payments) of Third Party Loans -
Arus Kas Netto Dari Aktivitas Pendanaan 2,335,572,097 7,648,182,353 Net cash flow from financing activities
INCREASE/(DECREASE) IN CASH AND CASH
KENAIKAN/(PENURUNAN) KAS DAN SETARA KAS
698,503,032 11,140,159,843 EQUIVALENTS
CASH AND CASH EQUIVALENTS AT BEGINNING
KAS DAN SETARA KAS AWAL PERIODE 1,717,276,418 553,526,124 OF THE PERIOD
CASH AND CASH EQUIVALENTS AT THE
KAS DAN SETARA KAS AKHIR PERIODE 2,415,779,450 11,693,685,967 END OF THE PERIOD
Lihat catatan atas laporan keuangan yang merupakan bagian tidak See the notes to the financial statements which are an integral part of
terpisahkan dari laporan keuangan secara keseluruhan the overall financial statements
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
1 UMUM 1 GENERAL
a PT. Primarindo Asia Infrastructure, Tbk. a PT. Primarindo Asia Infrastructure, Tbk.
(Perusahaan) didirikan di Bandung berdasarkan (Company) was established in Bandung based
Akta No. 7 tanggal 1 Juli 1988 oleh Notaris Nany on Deed No. 7 dated July 1, 1988 by Notary
Sukarja, S. H. Akta Pendirian Perusahaan telah Nany Sukarja, S. H. The Company's
disahkan oleh Menteri Kehakiman Republik Establishment Deed was ratified by the Minister
Indonesia dalam Surat Keputusan No. C2-9967- of Justice of the Republic of Indonesia in Decree
HT.Ot01.TH 1988 tanggal 31 Oktober 1988 serta No. C2-9967-HT.Ot01.TH 1988 dated 31
diumumkan dalam Berita Negara Republik October 1988 and announced in the State
Indonesia No. 53 tanggal 2 Juli 1991, tambahan Gazette of the Republic of Indonesia No. 53
No. 1851. Angggaran Dasar Perusahaan dated 2 July 1991, Supplement No. 1851. The
mengalami beberapa kali perubahan, terakhir Company's Articles of Association have been
dengan akta No. 174 tanggal 29 Juni 2016 dari amended several times, most recently by deed
Notaris R, Tendy Suwarman SH tentang No. 174 dated 29 June 2016 from Notary R,
pemecahan nilai nominal saham seri A dan seri B. Tendy Suwarman SH regarding splitting the
Akta perubahan ini telah diterima dan dicatat nominal value of series A and series B shares.
dalam Sistem Administrasi Badan Hukum This deed of amendment has been received
Kementerian Hukum dan Hak Asasi Manusia and recorded in the Legal Entity Administration
sesuai Surat keputusan No. AHU-AH.01.03- System of the Ministry of Law and Human
0067131 tanggal 27 Juli 2016. Rights in accordance with Decree No. AHU-
AH.01.03-0067131 dated 27 July 2016.
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the Company's
Perusahaan, ruang lingkup kegiatan Articles of Association, the scope of the
perusahaan meliputi bidang usaha infrastruktur company's activities includes infrastructure and
dan industri. Perusahaan mulai berproduksi industrial business. The company started
secara komersial pada tanggal 1 Oktober 1989. commercial production on October 1, 1989.
Kegiatan perusahaan dari sejak pendirian Since its establishment until now, the
sampai saat ini meliputi industri alas kaki company's activities include the footwear
khususnya produksi dan penjualan sepatu industry, particularly the production and sale of
olah raga dan yang berhubungan dengan sports shoes and those related to the
pengolahan bahan-bahan dasar pembuatan processing of basic materials for the
sepatu olah raga tersebut. manufacture of these sports shoes.
Perusahaan berdomisili di Jakarta dengan The company is domiciled in Jakarta with a
pabrik berlokasi di Bandung, Jawa Barat. factory located in Bandung, West Java. The
Kantor pusat Perusahaan beralamat di Company's head office is located at the
Gedung Tatapuri (d/h Gedung Dana Pensiun Tatapuri Building (formerly the Pension Fund
- Bank Mandiri) Lt. 3A JI. Tanjung Karang No. 3- Building - Bank Mandiri) lt. 3A JI. Tanjung
4A, Jakarta. Total karyawan perusahaan sebanyak Karang No. 3-4A, Jakarta. The number of
946 orang tahun 2023, dan sebanyak 947 orang company employees is 946 people in 2023, and
tahun 2022. as many as 947 people in 2022.
Berdasarkan hasil RUPS LB yang dituangkan Based on the results of the Extraordinary
dalam akta notaris nomor 18 tanggal 7 November General Meeting of Shareholders as outlined in
2018 dari Notaris R. Tendy Suwarman S.H., di notarial deed number 18 dated 7 November
Bandung telah disetujui penambahan kegiatan 2018 from Notary R. Tendy Suwarman S.H., in
usaha perseroan di bidang industri barang dari Bandung it has been approved for the addition
kulit dan kulit buatan untuk keperluan pribadi of the company's business activities in the
berupa tas dan lain-lain. leather and artificial leather goods industry for
personal use in the form of bags and others.
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
1 UMUM (lanjutan) 1 GENERAL (continued)
Akta perubahan ini telah diterima dan dicatat This deed of amendment has been received
dalam Sistem Administrasi Badan Hukum and recorded in the Legal Entity Administration
Kementerian Hukum dan Hak Asasi Manusia System of the Ministry of Law and Human
sesuai Surat keputusan No. AHU- Rights in accordance with Decree No. AHU-
0027630.AH.01.02 tanggal 29 November 2018. 0027630.AH.01.02 dated 29 November 2018.
Perusahaan telah melakukan RUPS-LB yang The company has conducted an EGMS as
dituangkan ke dalam Akta Notaris no. 42 tanggal outlined in the Notary Deed no. 42 dated 31
31 Agustus 2021 oleh Notaris Rudi Siswanto August 2021 by Notary Rudy Siswanto
tentang persetujuan perubahan anggaran dasar concerning approval of changes to the articles
dan telah diterima dan dicatat dalam Sistem of association and has been received and
Administrasi Badan Hukum Kementerian Hukum recorded in the Legal Entity Administration
dan Hak Asasi Manusia sesuai Surat Keputusan System of the Ministry of Law and Human
No. AHU-AH.01.03.0451651 tanggal 22 Rights in accordance with Decree No. AHU-
September 2021. AH.01.03.0451651 dated 22 September 2021.
Perusahaan telah melakukan RUPS untuk tahun The company has conducted a GMS for the
buku 2021 yang dituangkan ke dalam Akta Notaris 2021 financial year as outlined in the Notary
No. 23 tanggal 21 Juli 2022 oleh Notaris Rudi Deed No. 23 dated 21 July 2022 by Notary Rudy
Siswanto tentang Pernyataan Keputusan Rapat PT. Siswanto concerning Statement of Meeting
Resolutions of PT. Primarindo Asia
Primarindo Asia Infrastructure, Tbk. untuk
Infrastructure, Tbk. to reappoint the Board of
mengangkat kembali Dewan Komisaris dan
Commissioners and Board of Directors, it has
Direksi, telah diterima dan dicatat dalam Sistem
been received and recorded in the Legal Entity
Administrasi Badan Hukum Kementerian Hukum Administration System of the Ministry of Law
dan Hak Asasi Manusia sesuai dengan Surat and Human Rights in accordance with Decree
Keputusan No. AHU-AH.01.090041791 tanggal 08 No. AHU-AH.01.090041791 dated 08 August
Agustus 2022. 2022.
Susunan Pengurus Perusahaan tahun 2023 dan 2022 : Company Management Composition for 2023 and 2022:
Komisaris Utama Judiono Tosin President Commissioner
Komisaris lndependen Agus Sutopo Independent Commissioner
Komisaris lndependen Endang Kosasih Independent Commissioner
Direktur Utama Bambang Setiyono President Director
Wakil Direktur Utama David Jahya Vice President Director
Direktur Yati Nurhayati Director
Sesuai dengan Surat Keputusan Dewan Komisaris In accordance with the Decree of the
Perusahaan tanggal 31 Mei 2022, terhitung sejak Company's Board of Commissioners dated May
tanggal 31 Mei 2022 sampai dengan 30 Mei 2025, 31, 2022, effective from May 31, 2022 to May
susunan Komite Audit adalah sebagai berikut : 30, 2025, the composition of the Audit
Committee is as follows:
Komite Audit Audit Committee
Ketua Agus Sutopo Chairman
Anggota Sri Mulyani Member
Oei Fuad Octavianus
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
1 UMUM (lanjutan) 1 GENERAL (continued)
b Penawaran Umum Saham Perusahaan b Public Offering of Company Shares
Seluruh saham perusahaan atau sebanyak All of the company's shares or 172,000,000
172.000.000 saham seri A dengan nilai nominal series A shares with a nominal value of Rp.250
Rp.250 dan 436.175.716 saham seri B dengan and 436,175,716 series B shares with a
nilai nominal Rp. 200 telah dicatat pada Bursa nominal value of Rp. 200 have been listed on
Efek Jakarta yang berasal dari : the Jakarta Stock Exchange originating from:
- Penawaran umum kepada masyarakat sejumlah - Public offering of 10,000,000 shares with an
10.000.000 saham dengan harga penawaran offering price of Rp. 2,800 per share,
according to a letter from the Chairman of
Rp. 2.800 per saham, sesuai dengan surat dari
the Capital Market Supervisory Agency
Ketua Badan Pengawas Pasar Modal (Bapepam) (Bapepam) No. S-1200/PM/1994 dated 30
No. S-1200/PM/1994 tanggal 30 Agustus 1994. August 1994.
- Pencatatan seluruh saham (25.000.000 saham) - Listing of all shares (25,000,000 shares) of
perusahaan (company listing) tanggal 30 the company (company listing) on 30
Agustus 1994. August 1994.
- Pembagian saham bonus sejumlah 18.000.000 - Distribution of bonus shares in the amount
of 18,000,000 shares originating from the
saham yang berasal dari penawaran umum
public offering of shares according to PT.
saham sesuai Surat PT. Bursa Efek Jakarta No.
Jakarta Stock Exchange Letter No. Peng-
Peng-277/BEJ-1/D/1097 tanggal 1 Oktober 1997. 277/BEJ-1/D/1097 dated 1 October 1997.
- Pemecahan nilai nominal saham dari Rp. 1.000 - Splitting the nominal value of shares from
menjadi Rp. 500 per saham sesuai Surat Rp. 1,000 to Rp. 500 per share in
PT.Bursa Efek Jakarta No. Peng-1266/BEJ- accordance with PT. Jakarta Stock Exchange
1.1/U/1097 tanggal 1 Oktober 1997. Letter No. Peng-1266/BEJ-1.1/U/1097 dated
1 October 1997.
- Penambahan Modal Tanpa Memberikan Hak - Capital Increase Without Pre-emptive Rights
Memesan Efek Terlebih Dahulu dengan by converting a loan from PT. Golden Lestari
mengkonversi pinjaman dari PT. Golden Lestari of Rp. 87,235,143,200 (eighty seven billion
sebesar Rp. 87.235.143.200 (delapan puluh two hundred thirty five million one hundred
tujuh milyar dua ratus tiga puluh lima juta forty three thousand and two hundred
seratus empat puluh tiga ribu dua ratus rupiah) rupiahs) to 218,087,858 (two hundred
menjadi 218.087.858 (dua ratus delapan puluh eighty seven eighty eight) Series B shares
tujuh delapan puluh delapan) Saham Seri B with a nominal value of Rp. 400 (four
dengan nilai nominal Rp. 400 (empat ratus hundred rupiah). 86,000,000 (eighty six
rupiah). Saham sejumlah 86.000.000 (delapan million) shares had previously been issued
puluh enam juta) sebelumnya telah diterbitkan and fully paid up to become Series A Shares
dan disetor penuh menjadi Saham Seri A with a nominal value of Rp. 500 (five
dengan nilai nominal Rp. 500 (lima ratus hundred rupiah).
rupiah).
8
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
1 UMUM (lanjutan) 1 GENERAL (continued)
- Pemecahan nilai nominal Saham Seri A dari Rp. - Splitting the nominal value of Series A
500 per saham menjadi Rp. 250 per saham dan Shares from Rp. 500 per share to Rp. 250
nilai nominal Saham Seri B dari Rp. 400 per per share and the nominal value of Series B
saham menjadi Rp. 200 per saham, sesuai Shares of Rp. 400 per share to Rp. 200 per
Surat PT. Bursa Efek Indonesia No. S- share, in accordance with PT. Indonesia
05176/BEI.PP3.08-2016 tanggal 19 Agustus Stock Exchange Letter No. S-
2016, dan berlaku efektif per tanggal 1 05176/BEI.PP3.08-2016 dated 19 August
September 2016. 2016, and became effective as of 1
(Lihat catatan 21) September 2016.(See note 21)
c Beban gaji dan tunjangan untuk pengurusan c Salaries and allowances for managing the
Perusahaan kepada Direksi dan Komisaris untuk Company to the Directors and Commissioners
bulan-bulan yang berakhir tanggal 30 September for the months ended September 30, 2023 and
2023 dan 30 September 2022 sebagai berikut : September 30, 2022 are as follows:
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
Gaji dan Tunjangan Direksi & Komisaris 2,450,887,853 1,876,588,948 Directors & Commissioners Salaries and Benefits
d Manajemen perusahaan bertanggung jawab atas d The company's management is responsible for
penyusunan dan penyajian wajar laporan the preparation and fair presentation of
keuangan sesuai dengan Standar Akuntansi financial statements in accordance with
Indonesia, yang telah diselesaikan dan disetujui Indonesian Accounting Standards, which were
untuk diterbitkan oleh Direksi Perusahaan pada completed and approved for issuance by the
tanggal 31 Oktober 2023. Company's Directors on October 31, 2023.
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a Dasar Penyusunan Laporan Keuangan a Basis for Preparation of Financial Statements
Ikhtisar kebijakan akuntansi yang penting yang An overview of the important accounting
diterapkan dalam penyusunan laporan policies applied in preparing the financial
keuangan PT. Primarindo Asia Infrastructure, Tbk. statements of PT. Primarindo Asia
Infrastructure, Tbk. prepared based on
disusun berdasarkan Standar Akuntansi Keuangan
Indonesian Financial Accounting Standards and
di Indonesia dan peraturan Badan Pengawas Pasar
regulations of the Capital Market Supervisory
Modal dan lembaga Keuangan Peraturan
Agency and Financial Institutions Regulation
VII.G.7 No. KEP-347/BL/2012 tentang Penyajian VII.G.7 No. KEP-347/BL/2012 concerning
Pengungkapan Laporan Keuangan Emiten atau Presentation of Financial Report Disclosures of
Perusahaan Publik. Issuers or Public Companies.
Laporan keuangan disusun dengan konsep harga The financial statements have been prepared
perolehan kecuali beberapa akun tertentu using the historical cost concept, except for
dinyatakan khusus sebagaimana diuraikan dalam certain accounts which are specifically stated
kebijakan akuntansi masing-masing akun tersebut as described in the respective accounting
dan menggunakan dasar akrual, kecuali untuk policies and using the accrual basis, except for
laporan arus kas. the statement of cash flows.
Laporan arus kas disusun dengan menggunakan The statements of cash flows are prepared
metode langsung (direct method ) yaitu dengan using the direct method, by classifying cash
mengelompokan arus kas ke dalam aktivitas flows into operating, investing and financing
operasi, investasi dan pendanaan. activities.
9
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Mata uang fungsional adalah rupiah. Seluruh The functional currency is the rupiah. All figures
angka dalam laporan keuangan ini dinyatakan in this financial report are expressed in rupiah
dalam rupiah kecuali jika dinyatakan lain. unless stated otherwise.
b Perubahan pada Pernyataan Standar Akuntansi b Changes to Statements of Financial Accounting
Keuangan (PSAK) dan Interpelasi Standar Akuntansi Standards (PSAK) and Interpellation of Financial
Keuangan (ISAK) Accounting Standards (ISAK)
Penerapan Standar Akuntansi Terkini Application of the Latest Accounting Standards
Penerapan perubahan standar akuntansi berikut The adoption of the following changes in
yang berlaku efektif sejak tanggal 1 Januari 2021 accounting standards which are effective from
dan 1 April 2021, dan relevan bagi Perusahaan, January 1, 2021 and April 1, 2021, and are
tidak menyebabkan perubahan signifikan atas relevant to the Company, did not cause
kebijakan akuntansi Perusahaan dan tidak significant changes to the Company's
memberikan dampak yang material terhadap accounting policies and did not have a material
angka-angka yang dilaporkan dalam laporan impact on the figures reported in the current
keuangan tahun berjalan: year's financial statements:
- Amendemen PSAK 73, PSAK 71, PSAK 60 dan - Amendments to PSAK 73, PSAK 71, PSAK 60
PSAK 55 ”Sewa, Instrumen Keuangan, and PSAK 55 ”Leases, Financial
Instrumen Keuangan: Pengungkapan, dan Instruments, Financial Instruments:
Instrumen Keuangan: Pengakuan dan Disclosures, and Financial Instruments:
Pengukuran Tentang Pembaruan IBOR Tahap Recognition and Measurement of Phase Two
Dua” IBOR Renewal”
- Penyesuaian Tahunan PSAK 1 ”Penyajian - Annual Adjustment to PSAK 1 "Presentation
Laporan Keuangan” of Financial Statements"
- Amendemen PSAK 73 ”Sewa” - Amendment to PSAK 73 "Lease"
Standar baru dan amandemen standar yang telah New standards and amendments to standards
diterbitkan dan relevan bagi Perusahaan, yang that have been issued and are relevant to the
wajib diterapkan untuk tahun buku yang dimulai Company, which must be applied for financial
pada atau setelah tanggal 1 Januari 2022 dan years beginning on or after January 1, 2022 and
2023 dan belum diterapkan secara dini oleh 2023 and have not been implemented early by
Perusahaan, adalah sebagai berikut: the Company, are as follows:
- Amendemen PSAK 57 ”Provisi, Liabilitas - Amendments to PSAK 57 "Provisions,
Kontinjensi dan Aset Kontinjensi tentang Contingent Liabilities and Contingent Assets
Kontrak Memberatkan” regarding Onerous Contracts"
- Penyesuaian Tahunan PSAK 71 ”Instrumen - PSAK 71 Annual Adjustment "Financial
Keuangan” Instruments"
- Penyesuaian Tahunan PSAK 73 ”Sewa” - PSAK 73 Annual Adjustment "Lease"
- Amendemen PSAK 1 “Penyajian Laporan - Amendments to PSAK 1 "Presentation of
Keuangan” Financial Statements"
- Amendemen PSAK 16 ”Aset Tetap” - Amendments to PSAK 16 "Fixed Assets"
- Amendemen PSAK 25 ”Kebijakan Akuntansi, - Amendments to PSAK 25 "Accounting
Perubahan Estimasi Akuntansi dan Kesalahan” Policies, Changes in Accounting Estimates
and Errors"
- Amendemen PSAK 46 ”Pajak Penghasilan” - Amendment to PSAK 46 "Income Tax"
10
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Pada tanggal pengesahan laporan keuangan, On the date of authorization of the financial
Perusahaan sedang mempertimbangkan statements, the Company is considering the
implikasi dari penerapan standar-standar tersebut, implications of applying these standards to the
terhadap laporan keuangan Perusahaan. Company's financial statements.
c Transaksi dan Saldo dalam Mata Uang Asing c Transactions and Balances in Foreign Currency
Pembukuan perusahaan diselenggarakan dalam The bookkeeping of the company is maintained
mata uang Rupiah. Transaksi-transaksi selama in Rupiah. Transactions during the year
tahun berjalan dalam mata uang asing dicatat involving foreign currencies are recorded at the
dengan kurs yang berlaku pada saat terjadinya exchange rates prevailing at the time the
transaksi. transactions are made.
Pada tanggal laporan posisi keuangan, aset dan At statement of financial position date,
liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
dijabarkan ke dalam mata uang Rupiah dengan foreign currencies are translated into Rupiah at
kurs tengah yang berlaku pada tanggal tersebut. the middle rates prevailing on that date. The
Laba atau rugi kurs bersih akibat penjabaran net exchange gain or loss resulting from the
tersebut dibebankan sebagai laba atau rugi translation is charged as profit or loss in the
pada laporan laba (rugi) komprehensif tahun statement of comprehensive income (loss) for
berjalan. the current year.
Nilai tukar yang digunakan untuk menjabarkan The exchange rate used to translate monetary
pos aset dan liabilitas moneter dalam mata uang assets and liabilities denominated in foreign
asing ke dalam mata uang Rupiah adalah Rp.
currencies into Rupiah is Rp. 15,526, and Rp.
15.526, dan Rp. 15.731,- untuk USD 1,- per
tanggal 30 September 2023 dan 31 Desember 15,731,- for USD 1,- as of 30 September 2023
2022. and 31 December 2022.
d Kas dan Setara Kas d Cash and cash equivalents
Kas dan setara kas terdiri dari kas, bank dan Cash and cash equivalents consist of cash on
semua investasi yang jatuh tempo dalam waktu hand, in banks and all investments with
tiga bulan atau kurang dari tanggal perolehan dan maturities of three months or less from the
tidak dijaminkan serta tidak dibatasi date of acquisition and are not used as
penggunaannya. collateral and are not restricted in use.
e Piutang Usaha e Accounts receivable
Piutang usaha diakui dan disajikan sebesar nilai Trade receivables are recognized and
tagihan dikurangi cadangan penurunan nilai. presented at the invoice amount less allowance
for impairment. The accounting policy for
Kebijakan akuntansi untuk cadangan penurunan
allowance for impairment, is described in note
nilai, dijabarkan dalam catatan 2p. 2p.
f Persediaan f Inventory
Persediaan terdiri dari bahan baku, barang dalam Inventories consist of raw materials, work in
proses, dan barang jadi. Persediaan dinyatakan progress and finished goods. Inventories are
berdasarkan biaya perolehan atau nilai realisasi stated at cost or net realizable value,
bersih, mana yang lebih rendah. Biaya perolehan whichever is lower. Cost is determined using
ditentukan dengan metode masuk pertama keluar the first-in first-out method for raw materials,
pertama (first-in first-out) untuk persediaan bahan supporting materials and spare parts, while
baku, bahan pembantu dan suku cadang, finished goods and goods in process are the
sedangkan barang jadi dan barang dalam proses average production cost.
sebesar beban produksi rata-rata.
11
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Keusangan persediaan untuk bahan baku dan Inventory obsolescence for raw materials and
barang jadi dilakukan berdasarkan hasil finished goods is carried out based on the
penelaahan terhadap keadaan persediaan yang results of a review of the condition of the
bersangkutan pada akhir tahun yang langsung related inventories at the end of the year which
dibukukan kepada beban pokok. are immediately recorded to cost of goods.
g Aset Tetap g Fixed assets
Aset tetap, kecuali tanah, dinyatakan sebesar Fixed assets, except for land, are stated at cost
biaya perolehan dikurangi akumulasi penyusutan less accumulated depreciation and impairment
dan rugi penurunan nilai. Biaya perolehan losses. Acquisition cost includes the cost of
termasuk biaya penggantian aset tetap saat replacing the fixed assets when the cost is
biaya tersebut terjadi, jika memenuhi kriteria incurred, if the recognition criteria are met,
pengakuan, selanjutnya pada saat inspeksi yang then when a significant inspection is
signifikan dilakukan, biaya inspeksi itu diakui ke performed, the inspection costs are recognized
dalam total tercatat (carrying amount) aset tetap in the carrying amount of the fixed assets as a
sebagai suatu penggantian jika memenuhi kriteria replacement if the recognition criteria are met.
pengakuan. Semua biaya pemeliharaan dan All maintenance and repair costs that do not
perbaikan yang tidak memenuhi kriteria meet the recognition criteria are recognized in
pengakuan, diakui ke dalam laba (rugi) comprehensive profit (loss) when incurred.
komprehensif pada saat terjadinya.
Aset tetap tanah diukur pada nilai wajar, Land fixed assets are measured at fair value,
berdasarkan penilaian yang dilakukan oleh penilai based on an assessment made by an external
independent eksternal yang terdaftar di Otoritas independent appraiser registered with the
Financial Services Authority (OJK). The
Jasa Keuangan (OJK). Perusahaan memilih
company chooses to use the revaluation model
menggunakan model revaluasi untuk aset tetap
for land fixed assets so that land fixed assets
tanah agar aset tetap tanah mencerminkan nilai reflect fair value considering that land fixed
wajar mengingat aset tetap tanah memiliki nilai assets have a significant value in the
yang signifikan dalam komposisi aset perusahaan. composition of the company's assets.
Kenaikan nilai pada aset tetap tanah dikreditkan Increase in value of land fixed assets is
pada "Pengukuran Kembali Aset Tanah" sebagai credited to "Re-Measurement of Land Assets"
bagian dari penghasilan komprehensif lainnya. as part of other comprehensive income.
Revaluasi harus dilakukan dengan keteraturan Revaluations must be made with sufficient
yang cukup untuk memastikan bahwa Total regularity to ensure that the carrying amount
tercatat tidak berbeda secara material dari yang does not differ materially from that which
akan ditentukan dengan menggunakan nilai wajar would be determined using fair value at the
pada akhir periode pelaporan. Jika aset yang end of the reporting period. If the revalued
direvaluasi dijual, Total tercatat di dalam ekuitas asset is sold, the carrying amount in equity is
dipindahkan ke saldo laba. transferred to retained earnings.
Penyusutan aset tetap, kecuali tanah, dihitung Depreciation of fixed assets, except for land, is
dengan menggunakan metode garis lurus calculated using the straight-line method based
berdasarkan taksiran masa manfaat dari aset on the estimated useful lives of the related
yang bersangkutan. assets.
12
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Taksiran masa manfaat untuk tiap-tiap jenis aset Estimated useful life for each type of fixed
tetap, sebagai berikut: assets, as follows:
Masa Manfaat/Useful Life
Bangunan dan prasarana 5-20 Tahun Buildings and infrastructure
Mesin dan peralatan 5-10 Tahun Machinery and equipment
lnstalasi 10 Tahun Installation
lnventaris kantor 5 Tahun Office inventory
Kendaraan 5-8 Tahun Vehicle
Pekerjaan dalam penyelesaian mencerminkan Work in progress reflects the accumulated
akumulasi biaya-biaya yang berhubungan dengan costs related to work in progress up to the date
pekerjaan dalam penyelesaian sampai pada of the related asset when the asset is
tanggal aset yang bersangkutan pada saat aset completed and ready for use.
telah selesai dan siap digunakan.
Perusahaan melakukan evaluasi atas penurunan The company evaluates the impairment of fixed
nilai aset tetap apabila terdapat peristiwa atau assets if there are events or circumstances that
keadaan yang mengindikasikan bahwa nilai indicate that the carrying amount of the fixed
tercatat aset tetap tersebut kemungkinan tidak assets may not be recovered, the value of the
dapat dipulihkan, nilai aset tersebut diturunkan assets is reduced to the estimated recoverable
menjadi sebesar estimasi nilai yang dapat amount, which is determined based on the
diperoleh kembali, yang ditentukan berdasarkan highest value between fair value less costs to
nilai tertinggi antara nilai wajar dikurangi biaya selling and value in use.
untuk menjual dan nilai pakai.
Pada setiap akhir tahun buku, nilai residu, umur At the end of each financial year, the residual
manfaat dan metode penyusutan di review, jika values, useful lives and methods of
sesuai dengan keadaan, disesuaikan secara depreciation are reviewed and, if appropriate,
produktif. productively adjusted.
h Aset Tak Berwujud h Intangible Assets
Aset tak berwujud dinyatakan sebesar biaya Intangible assets are stated at cost less
perolehan dikurangi akumulasi penyusutan. accumulated depreciation.
Penyusutan aset tak berwujud dihitung dengan Depreciation of intangible assets is calculated
menggunakan metode garis lurus berdasarkan using the straight-line method based on the
taksiran masa manfaat dari aset yang estimated useful lives of the assets in question.
bersangkutan.
Taksiran masa manfaat untuk tiap-tiap jenis aset Estimated useful life for each type of fixed
tetap, sebagai berikut: assets, as follows:
Masa Manfaat/Useful Life
Biaya Hak Atas Tanah 20 Tahun Cost of Land Rights
13
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
i Leasing (Sewa Guna Usaha) i Leasing (Lease)
Aset dan kewajiban sewa guna usaha dicatat Assets and liabilities under lease are recorded
sebesar nilai tunai dari seluruh pembayaran sewa at the cash value of all lease payments. Leased
guna usaha. Aset sewa guna usaha disusutkan assets are depreciated using the same method
dengan metode dan berdasarkan taksiran masa and estimated useful lives as direct assets
manfaat yang sama dengan aset tetap pemilikan (Note 2g).
langsung (Catatan 2g).
j Penurunan Nilai Aset Non-Keuangan j Impairment of Non-Financial Asset Value
Aset tetap dan aset tidak lancar lainnya, termasuk Fixed assets and other non-current assets,
aset tak berwujud, ditelaah untuk mengetahui including intangible assets, are reviewed to
apakah telah terjadi penurunan nilai. Bilamana determine whether they have been impaired.
terdapat kejadian atau perubahan keadaan yang Whenever events or changes in circumstances
mengindikasikan bahwa nilai tercatat aset indicate that the carrying amount of the asset
tersebut tidak dapat diperoleh kembali, kerugian cannot be recovered, a loss due to impairment
akibat penurunan nilai diakui sebesar selisih is recognized in the amount of the difference
antara nilai tercatat aset dengan nilai yang dapat between the carrying amount of the asset and
diperoleh kembali dari aset tersebut. the recoverable amount of the asset.
Nilai yang dapat diperoleh kembali adalah nilai The recoverable amount is the higher of the fair
yang lebih tinggi antara nilai wajar dikurangi biaya value less costs to sell and the value in use of
untuk menjual dan nilai pakai asset. Dalam rangka the asset. In order to measure impairment,
mengukur penurunan nilai, asset dikelompokan assets are grouped down to the smallest unit
hingga unit terkecil yang menghasilkan arus kas that generates separate cash flows.
terpisah.
k Pengakuan Pendapatan dan Beban k Income and Expense Recognition
Penjualan lokal kepada pengecer diakui sebagai Local sales to retailers are recognized as
pendapatan pada saat barang diterima pembeli revenue when the goods are received by the
akhir. Penjualan ekspor diakui sebagai final buyers. Export sales are recognized as
pendapatan pada saat barang dikirim kepada revenue when the goods are delivered to the
pembeli. Beban diakui berdasarkan konsep akrual. buyer. Expenses are recognized on an accrual
basis.
Beban pajak penghasilan terdiri dari pajak Income tax expense consists of current income
penghasilan kini dan pajak penghasilan tax and deferred income tax. The tax is
tangguhan. Pajak tersebut diakui dalam laporan
recognized in the profit (loss) statement, unless
laba (rugi), kecuali pajak tersebut terkait dengan
transaksi atau kejadian yang langsung diakui ke the tax relates to transactions or events that
ekuitas. are recognized directly in equity.
Pajak penghasilan kini dihitung dengan Current income tax is calculated using the tax
menggunakan tarif pajak yang berlaku pada rates in effect at the statement of financial
tanggal posisi keuangan. position date.
Pajak penghasilan tangguhan diakui dengan Deferred income tax is recognized using the
menggunakan balance sheet liability method , balance sheet liability method, for all
temporary differences between the tax bases
untuk semua perbedaan temporer antara dasar
of assets and liabilities and their carrying
pengenaan pajak atas aset dan liabilitas amounts.
dengan nilai tercatatnya.
14
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
l Perpajakan l Taxation
Pajak penghasilan tangguhan ditentukan dengan Deferred income tax is determined using tax
menggunakan tarif pajak yang berlaku atau rates that have been enacted or substantively
secara substansial telah diberlakukan pada enacted at the financial position date and are
tanggal posisi keuangan dan berlaku pada saat effective when the deferred tax asset is
aset pajak tangguhan direalisasi atau liabilitas realized or the deferred tax liability is settled.
pajak tangguhan diselesaikan.
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognized to the
kemungkinan Total penghasilan kena pajak extent that it is probable that future taxable
dimasa mendatang akan memadai untuk income will be available against which
dikompensasi dengan perbedaan temporer yang deductible temporary differences and tax
dapat dikurangkan dan rugi fiskal yang masih losses can still be utilized.
dapat dimanfaatkan.
Koreksi terhadap kewajiban perpajakan diakui Corrections to tax obligations are recognized
pada saat surat ketetapan pajak diterima atau jika when the tax assessment letter is received or if
mengajukan keberatan/banding, diakui pada saat an objection/appeal is filed, it is recognized
keputusan keberatan/banding ditetapkan. when the objection/appeal decision is made.
m Liabilitas lmbalan Pasca Kerja m Post-Employment Benefits Obligation
lmbalan Pasca Kerja Jangka Pendek Short Term Post-Employment Benefits
lmbalan pasca kerja jangka pendek diakui pada Short-term post-employment benefits are
saat terutang kepada karyawan. recognized when they are due to employees.
lmbalan Pasca Kerja Jangka Lainnya Other Term Post-Employment Benefits
Perusahaan memiliki program pensiun imbalan pasti. The company has a defined benefit pension plan.
Program pensiun imbalan pasti adalah program A defined benefit pension plan is a pension plan
pensiun yang menetapkan Total imbalan pensiun that determines the amount of pension benefits
yang akan diterima oleh karyawan pada saat that employees will receive upon retirement,
pensiun, yang biasanya tergantung pada which usually depends on several factors, such
beberapa faktor, seperti umur, masa kerja, dan as age, years of service, and amount of
Total kompensasi. compensation.
Liabilitas imbalan pensiun tersebut merupakan The pension benefit obligation represents the
nilai kini kewajiban imbalan pasti pada akhir present value of the defined benefit obligation
periode laporan dikurangi dengan nilai wajar aset at the end of the reporting period less the fair
program dan penyesuaian atas keuntungan atau value of plan assets and adjustments for
kerugian aktuarial dan biaya jasa lalu yang belum unrecognized actuarial gains or losses and past
diakui. Kewajiban imbalan pasti dihitung oleh service cost. The defined benefit obligation is
aktuaris independen dengan menggunakan calculated by an independent actuary using the
metode projected unit credit. Nilai kini kewajiban projected unit credit method. The present value
imbalan pasti ditentukan dengan mendiskusikan of the defined benefit obligation is determined
estimasi arus kas dimasa depan dengan by discussing estimated future cash flows using
menggunakan tingkat bunga obligasi pemerintah. interest rates on government bonds.
15
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Perusahaan diharuskan menyediakan imbalan Companies are required to provide minimum
pensiun minimum yang diatur dalam UU No. pension benefits regulated in Law no. 13/2003,
13/2003, yang merupakan kewajiban imbalan which is a defined benefit obligation, if pension
pasti, jika imbalan pensiun dengan UU No. benefits under Law no. 13/2003 is greater than
13/2003 lebih besar dari program pensiun yang the existing pension plan, the difference is
ada, selisih tersebut diakui sebagai bagian dari recognized as part of the pension benefit
kewajiban imbalan pensiun. obligation.
n Transaksi Dengan Pihak Berelasi n Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas Related parties are people or entities related to
yang terkait dengan entitas pelapor : the reporting entity:
a Orang atau anggota keluarga terdekat a The person or immediate family member
mempunyai relasi dengan entitas pelapor: has a relationship with the reporting entity:
(1) Memiliki pengendalian atau pengendalian (1) Has control or joint control over the
bersama atas entitas pelapor; reporting entity;
(2) Memiliki pengaruh signifikan atas entitas (2) Has significant influence over the
pelapor; atau reporting entity; or
(3) Personel manajemen kunci entitas pelapor (3) Key management personnel of the
atau entitas induk entitas pelapor. reporting entity or parent of the reporting
entity.
b Suatu entitas berelasi dengan entitas pelapor b An entity is related to the reporting entity if
jika memenuhi salah satu hal berikut: it fulfills one of the following conditions:
- Entitas dan entitas pelapor adalah anggota - The entity and the reporting entity are
.dari perusahaan yang sama (artinya entitas members of the same company (which
induk, entitas anak, dan entitas anak berikutnya means that each parent, subsidiary and
terkait dengan entitas lain). subsequent subsidiary is related to the
other entities).
- Suatu entitas adalah entitas asosiasi atau - One entity is an associate or joint venture
ventura bersama dari entitas lain (atau of another entity (or an associate or joint
entitas asosiasi atau ventura bersama yang
venture of a member of a company, of
merupakan anggota suatu perusahaan, yang
mana entitas lain tersebut adalah which the other entity is a member).
anggotanya).
- Kedua entitas tersebut adalah ventura - The two entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
- Suatu entitas adalah ventura bersama dari - One entity is a joint venture of a third
entitas ketiga dan entitas lain adalah entitas entity and another entity is an associate of
asosiasi dari entitas ketiga. the third entity.
16
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
- Entitas tersebut adalah suatu program - The entity is a post-employment benefit
imbalan pasca kerja untuk imbalan pasca kerja plan for post-employment benefits from a
darl salah satu entitas pelapor atau entitas reporting entity or an entity related to the
yang terkait dengan entitas pelapor. Jika entitas reporting entity. If the reporting entity is the
pelapor adalah entitas yang menyelenggarakan entity administering the program, then the
program tersebut, maka entitas sponsor juga sponsoring entity is also related to the
berelasi dengan entitas pelapor. reporting entity.
- Entitas yang dikendalikan atau dikendalikan - Entity that is controlled or jointly
bersama oleh orang yang diidentifikasi dalam controlled by the person identified in letter
huruf (a). (a).
- Orang yang diidentifikasi dalam huruf (a) - The person identified in (a) has significant
memiliki pengaruh signifikan atas entitas atau influence over the entity or is a key
personil manajemen kunci entitas (atau entitas management personnel of the entity (or a
induk dari pemerintah). government holding entity).
Perusahaan mempunyai transaksi dengan pihak- The company has transactions with related
pihak berelasi sebagaimana dimaksudkan dalam parties as referred to in PSAK 7 (Revised 2010)
PSAK 7 (Revisi 2010) "Pengungkapan Pihak-Pihak "Related Party Disclosures",
Berelasi" tersebut,
Seluruh transaksi dan saldo yang signifikan All significant transactions and balances with
dengan pihak-pihak berelasi baik yang dilakukan related parties, whether carried out under the
dengan persyaratan dan kondisi yang sama same terms and conditions as or not the same
dengan atau tidak sama dengan pihak ketiga, as those of third parties, have been disclosed in
telah diungkapkan dalam catatan atas laporan the notes to the financial statements.
keuangan.
o Biaya Dibayar Dimuka o Prepaid expenses
Biaya dibayar dimuka diamortisasi berdasarkan Prepaid expenses are amortized on a straight-
metode garis lurus selama jangka waktunya. line basis over their term.
p Laba/(Rugi) Bersih Per Saham p Net Profit/(Loss) Per Share
Laba bersih per saham dasar dihitung dengan Earnings per share is calculated by dividing the
membagi laba bersih yang tersedia bagi net income available to shareholders by the
pemegang saham dengan rata-rata tertimbang weighted average number of shares
saham yang beredar pada periode berjalan. outstanding in the current period.
q lnstrumen Keuangan q Financial Instruments
Instrumen keuangan adalah setiap kontrak yang A financial instrument is any contract that adds
menambah nilai aset keuangan bagi satu entitas value to a financial asset for one entity and a
dan liabilitas keuangan atau ekuitas bagi entitas financial liability or equity for another entity.
lain.
17
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Mulai tanggal 1 Januari 2020, Perusahaan Starting January 1, 2020, the Company
melakukan penerapan PSAK No. 71, yang implemented PSAK No. 71, which requires
mensyaratkan pengaturan instrumen keuangan regulation of financial instruments related to
terkait klasifikasi dan pengukuran, penurunan nilai classification and measurement, impairment of
atas instrumen aset keuangan dan akuntansi financial asset instruments and hedge
lindung nilai. accounting.
Aset keuangan Financial assets
Pengakuan awal Initial confession
Perusahaan menentukan klasifikasi aset keuangan The Company determines the classification of
tersebut pada pengakuan awal aset terkait. these financial assets at the initial recognition
of the related assets.
Klasifikasi dan pengukuran aset keuangan The classification and measurement of financial
didasarkan pada: (i) bisnis model Perusahaan; dan assets is based on: (i) the Company's business
(ii) karakteristik arus kas kontraktual aset model; and (ii) the characteristics of the
keuangan terkait, apakah semata terdiri dari contractual cash flows of the related financial
pembayaran pokok dan bunga. assets, whether they consist solely of principal
and interest payments.
Aset keuangan diklasifikasikan ke dalam tiga Financial assets are classified into three
kategori sebagai berikut: categories as follows:
1.Aset keuangan yang diukur dengan biaya
1.Financial assets measured at amortized cost;
diamortisasi;
2.Aset keuangan yang diukur dengan nilai wajar 2.Financial assets measured at fair value
melalui laba rugi atau FVTPL; dan through profit or loss or FVTPL; And
3.Aset keuangan yang diukur melalui penghasilan 3.Financial assets as measured through other
komprehensif lain atau FVOCI comprehensive income or FVOCI
Agar aset keuangan dapat diklasifikasikan dan In order for a financial asset to be classified and
diukur pada biaya perolehan diamortisasi atau measured at amortized cost or FVOCI, it is
FVOCI, diperlukan memperoleh arus kas yang necessary to obtain cash flows that are solely
semata-mata merupakan pembayaran pokok dan the payments of principal and interest on the
bunga atas Total pokok terhutang. Aset keuangan principal amount outstanding. Financial assets
dengan arus kas yang bukan semata-mata with cash flows that are not simply payments of
pembayaran pokok dan bunga diklasifikasikan dan principal and interest are classified and
diukur pada FVTPL, terlepas dari model bisnis measured at FVTPL, regardless of the
Perusahaan. Company's business model.
Model bisnis Perusahaan untuk mengelola aset The Company's business model for managing
keuangan mengacu pada bagaimana ia mengelola financial assets refers to how it manages its
financial assets to generate cash flow. The
aset keuangannya untuk menghasilkan arus kas.
business model determines whether the cash
Model bisnis menentukan apakah arus kas akan
flows will be generated from the collection of
dihasilkan dari pengumpulan arus kas kontraktual, contractual cash flows, the sale of financial
penjualan aset keuangan, atau keduanya. assets, or both.
18
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Aset keuangan diklasifikasikan dan diukur pada Financial assets classified and measured at
biaya perolehan diamortisasi dikuasai dalam amortized cost are held in a business model
model bisnis dengan tujuan untuk memegang aset with the objective of holding the financial
keuangan untuk mengumpulkan arus kas assets to collect contractual cash flows,
kontraktual, sedangkan aset keuangan yang whereas financial assets classified and
diklasifikasikan dan diukur pada FVOCI dikuasai measured at FVOCI are held in a business
dalam model bisnis dengan tujuan memegang hak model with the objective of holding the rights to
untuk mengumpulkan arus kas kontraktual dan collect contractual cash flows and sales.
penjualan.
Selain aset keuangan yang diukur dengan FVTPL, Other than financial assets measured by FVTPL,
dimana biaya transaksi pembelian aset terkait where the transaction costs for purchasing the
langsung dibebankan dalam laporan laba rugi, related assets are charged directly to profit or
semua aset keuangan pada awalnya diakui loss, all financial assets are initially recognized
sebesar nilai wajarnya ditambah dengan biaya- at fair value plus transaction costs.
biaya transaksi.
Pembelian atau penjualan aset keuangan yang Purchases or sales of financial assets that
memerlukan penyerahan aset dalam kurun waktu require the delivery of assets within a time
yang ditetapkan oleh peraturan atau kebiasaan frame stipulated by regulations or customs
yang berlaku di pasar (perdagangan yang lazim) prevailing in the market (conventional trading)
diakui pada tanggal perdagangan, yaitu pada are recognized on the trade date, i.e. the date
tanggal Perusahaan berkomitmen untuk membeli the Company commits to buy or sell the asset.
atau menjual aset tersebut.
Pengukuran setelah pengakuan awal Measurement after initial recognition
Pengukuran aset keuangan setelah pengakuan Measurement of financial assets after initial
awal tergantung pada klasifikasinya sebagai recognition depends on their classification as
berikut: follows:
- Aset keuangan yang diukur dengan biaya yang - Financial assets measured at amortized cost
diamortisasi
Aset keuangan yang diukur dengan biaya yang Financial assets measured at amortized cost
diamortisasi adalah aset keuangan non-derivatif are non-derivative financial assets that are not
yang tidak mempunyai kuotasi di pasar aktif, tidak quoted in an active market, are not included in
termasuk dalam kelompok aset yang secara aktif the group of assets that are actively traded and
diperdagangkan dan memiliki arus kas kontraktual have contractual cash flows that consist solely
yang semata dari pembayaran pokok dan bunga. of principal and interest payments.
Setelah pengakuan awal, aset keuangan tersebut After initial recognition, these financial assets
dicatat pada biaya perolehan yang diamortisasi are carried at amortized cost using the
dengan menggunakan metode suku bunga efektif, effective interest rate method, and the related
dan keuntungan atau kerugian terkait diakui gains or losses are recognized in profit or loss
dalam laporan laba rugi pada saat aset keuangan when the financial assets are derecognised or
tersebut dihentikan pengakuannya atau impaired, or through the amortization process.
mengalami penurunan nilai, atau melalui proses
amortisasi.
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Perusahaan memiliki kas dan setara kas, piutang The Company has cash and cash equivalents,
usaha, piutang pegawai, piutang lain-lain dan aset trade receivables, employee receivables, other
lancar lainnya dalam kategori ini. receivables and other current assets in this
category.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Penghentian pengakuan atas suatu aset Derecognition of a financial asset, or where
keuangan, atau bila dapat diterapkan, untuk applicable, for part of a financial asset or part
of a group of similar financial assets, occurs
bagian dari aset keuangan atau bagian dari
when:
kelompok aset keuangan serupa, terjadi bila:
i. Hak kontraktual atas arus kas yang berasal dari i. The contractual rights to the cash flows
aset keuangan tersebut berakhir; atau from the financial asset have expired; or
ii. Perusahaan tetap memiliki hak kontraktual ii. The Company retains the contractual rights
untuk menerima arus kas yang berasal dari aset to receive cash flows from the financial
keuangan tersebut namun menanggung assets but assumes an obligation to pay the
kewajiban untuk membayar arus kas yang received cash flows without significant
diterima tersebut tanpa penundaan yang delay to a third party through a delivery
signifikan kepada pihak ketiga melalui suatu agreement; or
kesepakatan penyerahan; atau
iii. Perusahaan mengalihkan hak kontraktual untuk iii. The Company transferred the contractual
menerima arus kas yang berasal dari aset rights to receive cash flows from the
keuangan tersebut dan: (a) secara substansial financial asset and: (a) transferred
mentransfer seluruh risiko dan manfaat atas substantially all the risks and rewards of
kepemilikan aset keuangan tersebut, atau (b) ownership of the financial asset, or (b)
secara substansial tidak mengalihkan dan tidak neither transferred nor retained
memiliki seluruh risiko dan manfaat atas substantially all the risks and rewards of
kepemilikan aset keuangan tersebut, namun ownership. the financial asset, but has
telah mengalihkan pengendalian atas aset transferred control of the financial asset.
keuangan tersebut.
Penurunan nilai dari aset keuangan Impairment of financial assets
Perusahaan menerapkan metode yang The Company applies a simplified method to
disederhanakan untuk mengukur kerugian kredit measure these expected credit losses (“ECL”)
ekspektasian (“ECL”) tersebut terhadap kas dan for cash and cash equivalents, trade
setara kas, piutang usaha, piutang pegawai, receivables, employee receivables, other
piutang lain-lain dan aset lancar lainnya pada receivables and other current assets in this
kategori ini. category.
Di bawah pendekatan ini, Perusahaan tidak Under this approach, the Company does not
menelusuri perubahan dalam risiko kredit, tetapi track changes in credit risk, but instead
sebaliknya mengakui penyisihan kerugian recognizes allowance for possible losses on a
berdasarkan ECL seumur hidup pada setiap lifetime ECL basis at each reporting date,
tanggal pelaporan, disesuaikan dengan faktor- adjusted for forward-looking factors for the
faktor pandangan ke depan untuk spesifik debitur specific debtor and the economic environment.
dan lingkungan ekonomi.
20
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
ECL didasarkan pada perbedaan antara arus kas The ECL is based on the difference between
kontraktual yang sesuai dengan kontrak dan the contractual cash flows under the contract
semua arus kas yang diharapkan akan diterima and all the cash flows that the Company
Perusahaan, didiskontokan pada perkiraan tingkat expects to receive, discounted at the estimated
bunga efektif awal. initial effective interest rate.
Liabilitas keuangan Financial liabilities
Pengakuan awal Initial confession
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as financial
liabilitas keuangan yang diukur pada nilai wajar liabilities at fair value through profit or loss and
melalui laporan laba rugi dan liabilitas keuangan other financial liabilities that are not held for
lain yang tidak dimiliki untuk diperdagangkan atau trading or are not designated as financial
tidak ditetapkan sebagai liabilitas keuangan yang liabilities at fair value through profit or loss.
diukur pada nilai wajar melalui laporan laba rugi
konsolidasian.
Perusahaan menentukan klasifikasi liabilitas The Company determines the classification of
keuangan pada saat pengakuan awal. Liabilitas its financial liabilities at initial recognition.
keuangan pada awalnya diukur pada nilai wajar Financial liabilities are initially measured at the
dari Total yang diterima dan, dalam hal pinjaman fair value of the amount received and, in the
dan utang, dikurangi dengan biaya transaksi yang case of loans and payables, less directly
dapat distribusikan secara langsung. attributable transaction costs.
Liabilitas keuangan Perusahaan meliputi pinjaman The Company's financial liabilities include short-
jangka pendek, liabilitas sewa, utang usaha, term loans, lease liabilities, trade payables,
beban akrual, liabilitas imbalan kerja jangka accrued expenses, short-term employee benefit
pendek dan uang jaminan dari penyalur. obligations and guarantee deposits from
dealers.
Pengukuran setelah pengakuan awal Measurement after initial recognition
Pengukuran liabilitas keuangan tergantung pada The measurement of financial liabilities
klasifikasi. depends on the classification.
- Utang dan pinjaman - Liability and loans
Liabilitas keuangan yang tidak diklasifikasikan Financial liabilities that are not classified as
sebagai liabilitas keuangan yang diukur pada nilai financial liabilities at fair value through profit or
wajar melalui laba rugi dikategorikan dan diukur loss are categorized and measured at
dengan biaya perolehan diamortisasi. amortized cost.
Setelah pengakuan awal, utang dan pinjaman After initial recognition, interest-bearing debts
yang dikenakan bunga selanjutnya diukur pada and loans are subsequently measured at
biaya perolehan yang diamortisasi dengan
amortized cost using the effective interest rate
menggunakan metode suku bunga efektif. Pada
method. At the date of financial reporting,
tanggal pelaporan keuangan, biaya bunga yang
accrued interest costs are recorded separately
masih harus dibayar dicatat secara terpisah dari
nilai pokok pinjaman terkait dalam bagian from the principal amount of the related loan in
liabilitas lancar. the current liabilities section.
21
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
2 IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
Keuntungan dan kerugian diakui dalam laporan Gains and losses are recognized in the
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian Ketika liabilitas dihentikan other comprehensive income when the liability
pengakuannya serta melalui proses amortisasi is derecognized as well as through the
menggunakan metode suku bunga efektif. amortization process using the effective
interest rate method.
r Penggunaan Estimasi r Use of Estimates
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial
mengharuskan manajemen untuk membuat Accounting Standards requires management to
make estimates and assumptions that affect
estimasi dan asumsi yang mempengaruhi Total
the amount of assets and liabilities and
aset dan liabilitas dan pengungkapan aset dan
disclosure of contingent assets and liabilities at
liabilitas kontinjensi pada tanggal laporan
the date of the financial statements and the
keuangan serta Total pendapatan dan beban amount of income and expenses during the
selama tahun pelaporan. Hasil yang sebenarnya reporting year. Actual results may differ from
mungkin berbeda dengan Total yang diestimasi. estimated amounts.
22
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
3 KAS DAN SETARA KAS 3 CASH AND CASH EQUIVALENTS
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
Kas 31,796,072 25,533,817 Cash On Hand
31,796,072 25,533,817
Bank: Banks
Rekening Rupiah Rupiah Accounts
- PT Bank Central Asia Tbk. 815,240,516 396,690,709 PT Bank Central Asia Tbk. -
- PT Bank Mandiri (Persero) Tbk. 1,503,110,814 1,202,656,137 PT Bank Mandiri (Persero) Tbk. -
- PT Bank CIMB Niaga 17,368,700 30,831,393 PT Bank CIMB Niaga -
- PT Bank Mega - 20,286,848 PT Bank Mega -
Total 2,335,720,030 1,650,465,087 Total
Rekening US Dollar US Dollar Accounts
- PT Bank Mandiri (Persero) Tbk. 48,263,348 41,277,514 PT Bank Mandiri (Persero) Tbk. -
48,263,348 41,277,514
Total 2,415,779,450 1,717,276,418 Total
Saldo Giro valas terdiri dari : Current account balance in foreign currency consists of:
PT Bank Mandiri (Persero) Tbk. (USD) $ 3,108.55 $ 2,623.96 PT Bank Mandiri (Persero) Tbk. (USD)
(Lihat catatan 2.c dan 2.d) (See notes 2.c and 2.d)
Suku bunga rata-rata per tahun untuk Bank tahun 2023 dan The average annual interest rate for banks in 2023 and
2022 adalah 0.25% - 1.90% untuk rekening rupiah dan 0.00% 2022 is 0.25% - 1.90% for rupiah accounts and 0.00% -
- 0.10% untuk rekening dolar AS. 0.10% for US dollar accounts.
4 PIUTANG USAHA 4 TRADE RECEIVABLES
Pihak Domestik : Domestic Parties :
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Matahari Dept. Store 1,351,648,112 2,876,793,858 Matahari Dept. Store -
- Ramayana Dept. Store 760,584,672 1,574,912,331 Ramayana Dept. Store -
- Ada Swalayan 157,318,468 231,020,085 Ada Swalayan -
- Yogya Dept. Store 114,827,465 214,868,108 Yogya Dept. Store -
- Rita Dept. Store 101,721,776 148,818,808 Rita Dept. Store -
- Chandra Super Store 48,476,429 71,937,930 Chandra Super Store -
- Borobudur Dept. Store 40,480,095 98,289,397 Borobudur Dept. Store -
- Moro Dept. Store 34,918,667 17,459,223 Moro Dept. Store -
- Trona Dept. Store 25,326,133 54,095,000 Trona Dept. Store -
- Suzuya Padang 20,995,579 60,062,714 Suzuya Padang -
- Star Dept. Store 15,693,263 29,011,274 Star Dept. Store -
- Mega Dept. Store 9,206,542 17,245,100 Mega Dept. Store -
- Asia Dept. Store 7,432,807 21,436,942 Asia Dept. Store -
- Citrus Dept. Store 5,734,008 - Citrus Dept. Store -
- Online Store dan Lainnya 370,186,725 884,397,850 Online Store and Others -
Total 3,064,550,741 6,300,348,620 Total
23
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
4 PIUTANG USAHA (lanjutan) 4 TRADE RECEIVABLES (continued)
Analisa umur piutang usaha adalah sebagai berikut: Aging analysis of trade receivables is as follows:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
1 Domestik Domestic
- Belum jatuh tempo 2,843,247,779 6,033,225,540 Not yet due -
- 1-30 hari 147,771,413 213,548,402 1-30 days -
- 31-60 hari 35,680,829 31,410,905 31-60 days -
- 61-90 hari 37,850,720 22,163,773 61-90 days -
Sub Total 3,064,550,741 6,300,348,620 Sub Total
2 lnternasional lnternational
- Lebih dari 1 tahun 1,329,451,040 1,329,451,040 More than 1 year -
Sub Total 1,329,451,040 1,329,451,040 Sub Total
Total 4,394,001,781 7,629,799,660 Total
Dikurangi: Deduction :
Cadangan penurunan nilai (1,329,451,040) (1,329,451,040) Allowance for impairment
Total Neto 3,064,550,741 6,300,348,620 Total Neto
Mutasi cadangan penurunan nilai: Mutations in allowance for impairment:
Saldo Awal: (1,329,451,040) (1,057,574,461) Beginning balance:
Penambahan/(Pengurangan): Addition/(Deduction)
Selama periode berjalan - (271,876,579) During the current period
Total Cadangan Penurunan Nilai (1,329,451,040) (1,329,451,040) Total allowance for impairment
Manajemen Perusahaan berkeyakinan bahwa tidak The Company's management believes that no
ada penyisihan penurunan nilai Piutang Usaha allowance for impairment of Trade Receivables in
pada periode berjalan pada tanggal 30 the current period is sufficient until September 30,
September 2023. 2023.
5 PIUTANG LAIN-LAIN 5 OTHER RECEIVABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Piutang Caliber Lainnya 3,681,503,172 3,681,503,172 Other Caliber Receivables -
- Pihak hubungan berelasi Related parties -
Piutang Karyawan dan Lain-Lain 868,251,236 868,251,236 Receivables from Employees and Others
Total 4,549,754,408 4,549,754,408 Total
Dikurangi: Deduction :
Cadangan penurunan nilai - - Allowance for impairment
Total Neto 4,549,754,408 4,549,754,408 Total Neto
Piutang Caliber adalah tagihan kepada Caliber Caliber Receivables are bills to Caliber Travel
Travel Product Co untuk penggantian sebagian biaya Product Co to reimburse some of the other
operasional lainnya yang sudah dikeluarkan lebih operational costs that have been previously
dahulu oleh Perusahaan. incurred by the Company.
24
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
5 PIUTANG LAIN-LAIN (lanjutan) 5 OTHER RECEIVABLES (continued)
Manajemen Perusahaan berkeyakinan bahwa The Company's management believes that
penyisihan penurunan nilai Piutang Lain-lain belum allowance for impairment of Other Receivables has
terjadi pada periode berjalan. Akan dievaluasi pada not occurred in the current period.Will be
akhir pembukuan 2023. evaluated at the end of the 2023 financial year.
6 PERSEDIAAN 6 INVENTORY
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Barang jadi 40,204,159,607 36,777,188,868 Finished goods -
- Bahan baku dan bahan pembantu 3,603,658,082 5,389,309,943 Raw materials and auxiliary materials -
- Barang dalam proses 3,391,400,180 2,829,167,083 Goods in process -
- Suku cadang dan lain-lain 451,160,622 438,091,694 Spare parts and others -
Total 47,650,378,491 45,433,757,588 Total
Persediaan digunakan sebagai jaminan sehubungan Inventories are used as collateral in connection
dengan fasilitas kredit PT. Perusahaan Pengelola with the credit facility of PT. Perusahaan Pengelola
Aset dan persediaan tersebut telah diasuransikan Aset and these inventories are insured against fire,
terhadap risiko kebakaran, pencurian dan risiko theft and other risks from PT. Mitra Iswara
lainnya dari PT. Mitra Iswara Rorimpandey dengan Rorimpandey with total coverage on 30 September
Total pertanggungan pada tanggal 30 September 2023 amounting to IDR 25,400,000,000 and 31
2023 sebesar Rp 25.400.000.000 dan 31 Desember December 2022 amounting to IDR 20,400,000,000.
2022 sebesar Rp 20.400.000.000. Manajemen Management believes that the sum insured is
berpendapat bahwa nilai pertanggungan tersebut adequate.
telah memadai.
7 UANG MUKA 7 PAYMENT IN ADVANCE
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Uang Muka Pembelian 234,642,197 47,693,263 Purchase Down Payment -
8 BIAYA DIBAYAR DIMUKA 8 PREPAID EXPENSES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Beban Showroom & Kantor 79,080,446 131,065,517 Showroom & Office Expenses -
- Beban Asuransi 3,392,235 13,672,273 Insurance Expenses -
- Beban Lainnya 117,246,044 62,677,108 Other Expenses -
Total 199,718,725 207,414,898 Total
25
Page 29
PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
9 PERPAJAKAN 9 TAXATION
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
PAJAK DIBAYAR DIMUKA PREPAID TAXES
- Pajak Penghasilan Pasal 22 456,685,000 353,294,000 Income Tax Article 22 -
Total 456,685,000 353,294,000 Total
HUTANG PAJAK TAXES PAYABLE
- Pajak Pertambahan Nilai 770,852,345 233,003,450 Value-Added Tax -
- Pajak Penghasilan Pasal 21 346,716,268 406,480,727 Income Tax Article 21 -
- Pajak Penghasilan Pasal 23 91,808,567 88,058,217 Income Tax Article 23 -
- Pajak Penghasilan Pasal 4 6,102,244 12,604,244 Income Tax Article 4 -
- Pajak Lainnya/PBB 943,874,568 751,475,165 Other taxes -
Total 2,159,353,992 1,491,621,803 Total
PERHITUNGAN PAJAK KINI DAN PAJAK TANGGUHAN CALCULATION OF CURRENT AND DEFERRED TAX
Rekonsiliasi antara laba sebelum pajak menurut The reconciliation between profit before tax
laporan laba rugi dengan rugi fiskal setelah according to the income statement and tax loss
penyesuaian dengan Surat Ketetapan Pajak (SKP) after adjustment with the Tax Assessment Letter
dan SPT adalah sebagai berikut: (SKP) and SPT is as follows:
Laba/(Rugi) sebelum pajak (2,467,010,962) (1,018,345,505) Profit/(Loss) before tax
Koreksi Fiskal positif/(negatif) : Positive/(negative) Fiscal Correction :
Penghasilan Bunga Bank dan Jasa Giro (18,635,935) (48,520,255) Bank Interest Income and Current Account Services
Penyusutan dan Amortisasi 6,719,975 231,900,873 Depreciation and Amortization
Pembiayaan - - Financing
Cadangan penurunan nilai piutang - 271,876,579 Allowance for impairment of receivables
lmbalan Pasca kerja - Neto 2,600,344,655 (1,755,300,910) Post-employment Benefits - Net
Denda Pajak dan Lain-lain 883,697 245,118,337 Tax Fines and Others
Laba/(Rugi) Fiskal tahun berjalan 122,301,430 (2,073,270,881) Current year Fiscal Profit/(Loss)
(Rugi) Fiskal tahun sebelumnya (53,369,890,052) (58,259,425,206) (Loss) Previous fiscal year
Akumulasi (Rugi) Fiskal (53,247,588,622) (60,332,696,087) Fiscal Accumulation (Loss).
Koreksi SKP atas SPT Tahun 2020 - 6,962,806,035 Correction of Tax Assessment for 2020 SPT
Akumulasi (Rugi) Fiskal - Neto (53,247,588,622) (53,369,890,052) Fiscal Accumulation (Loss) - Net
Pada tahun 2022 dan 2021 perusahaan mengalami In 2022 and 2021 the company experienced
akumulasi kerugian fiskal yang dapat dimanfaatkan accumulated fiscal losses which can be utilized in
sesuai dengan peraturan perpajakan yang berlaku. accordance with the applicable tax regulations.
26
Page 30
PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
9 PERPAJAKAN (lanjutan) 9 TAXATION (continued)
Aset dan Liabilitas Pajak Tangguhan Deferred Tax Assets and Liabilities
Pengaruh ke Pengaruh ke
Laporan Laba Rugi Penghasilan
Komprehensif Lain
Effect to Other
31 Desember 2022 Effect to Profit or 30 September 2023
Comprehensif
Loss
December 31, 2022 Income September 30, 2023
Aset Pajak Tangguhan Deferred tax assets
- Laba (Rugi) Fiskal 11,741,375,811 (26,906,315) 11,714,469,496 Fiscal Profit (Loss) -
- lmbalan Pasca Kerja 7,653,622,330 572,075,824 108,467,505 8,334,165,659 Post Employment Benefits -
- Aset Tetap (3,076,869,902) 1,478,395 (3,075,391,507) Fixed assets -
- Sewa Pembiayaan - - - Financing Lease -
- Penyisihan Piutang 2,694,694,379 - 2,694,694,379 Allowance for Receivables -
Total 19,012,822,618 546,647,904 108,467,505 19,667,938,027 Total
Pengaruh ke Pengaruh ke
Laporan Laba Rugi Penghasilan
Komprehensif Lain
Effect to Other
31 Desember 2021 Effect to Profit or 31 Desember 2022
Comprehensif
Loss
December 31, 2021 Income December 31, 2022
Aset Pajak Tangguhan Deferred tax assets
- Laba (Rugi) Fiskal 12,817,073,545 (1,075,697,734) 11,741,375,811 Fiscal Profit (Loss) -
- lmbalan Pasca Kerja 8,963,195,734 (386,166,200) (923,407,204) 7,653,622,330 Post Employment Benefits -
- Aset Tetap (3,127,888,094) 51,018,192 (3,076,869,902) Fixed assets -
- Sewa Pembiayaan - - - Financing Lease -
- Penyisihan Piutang 2,634,881,532 59,812,847 2,694,694,379 Allowance for Receivables -
Total 21,287,262,717 (1,351,032,895) (923,407,204) 19,012,822,618 Total
27
Page 31
PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
10 ASET TETAP 10 FIXED ASSETS
30 September 2023 September 30, 2023
Saldo Saldo
31 Desember 2022 30 September 2023
Balance Penambahan Pengurangan Balance
December 31, 2022 Additions Deductions September 30, 2023
Biaya Perolehan Acquisition Cost
- Tanah 228,288,870,000 - - 228,288,870,000 Land -
- Bangunan & Prasarana 18,166,986,236 - - 18,166,986,236 Buildings & Infrastructure -
- Mesin dan Peralatan 103,338,210,399 - - 103,338,210,399 Machinery and Equipment -
- lnstalasi 5,105,166,548 - - 5,105,166,548 Installation -
- lnventaris Kantor 6,612,042,336 178,975,907 - 6,791,018,243 Office Inventory -
- Kendaraan 2,670,506,097 - - 2,670,506,097 Vehicle -
Total 364,181,781,616 178,975,907 - 364,360,757,523 Total
Akumulasi Penyusutan Accumulated depreciation
- Bangunan & Prasarana 17,155,968,182 53,341,443 - 17,209,309,625 Buildings & Infrastructure -
- Mesin dan Peralatan 103,087,400,512 100,565,343 - 103,187,965,855 Machinery and Equipment -
- Instalasi 5,105,166,533 - - 5,105,166,533 Installation -
- lnventaris Kantor 6,456,277,404 33,963,804 - 6,490,241,208 Office Inventory -
- Kendaraan 2,554,726,082 86,834,997 - 2,641,561,079 Vehicle -
Total 134,359,538,713 274,705,587 - 134,634,244,300 Total
Nilai Buku 229,822,242,903 229,726,513,223 Book Value
31 Desember 2022 December 31, 2022
Saldo Saldo
31 Desember 2021 31 Desember 2022
Balance Penambahan Pengurangan Balance
December 31, 2021 Additions Deductions December 31, 2022
Biaya Perolehan Acquisition Cost
- Tanah 152,004,000,000 76,284,870,000 - 228,288,870,000 Land -
- Bangunan & Prasarana 18,166,986,236 - - 18,166,986,236 Buildings & Infrastructure -
- Mesin dan Peralatan 103,293,660,399 44,550,000 - 103,338,210,399 Machinery and Equipment -
- lnstalasi 5,105,166,548 - - 5,105,166,548 Installation -
- lnventaris Kantor 6,489,576,427 122,465,909 - 6,612,042,336 Office Inventory -
- Kendaraan 2,670,506,097 - - 2,670,506,097 Vehicle -
Total 287,729,895,707 76,451,885,909 - 364,181,781,616 Total
Akumulasi Penyusutan Accumulated depreciation
- Bangunan & Prasarana 17,080,746,590 75,221,592 - 17,155,968,182 Buildings & Infrastructure -
- Mesin dan Peralatan 102,931,896,028 155,504,484 - 103,087,400,512 Machinery and Equipment -
- Instalasi 5,053,389,617 51,776,916 - 5,105,166,533 Installation -
- lnventaris Kantor 6,412,612,512 43,664,892 - 6,456,277,404 Office Inventory -
- Kendaraan 2,329,512,086 225,213,996 - 2,554,726,082 Vehicle -
Total 133,808,156,833 551,381,880 - 134,359,538,713 Total
Nilai Buku 153,921,738,874 229,822,242,903 Book Value
28
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
10 ASET TETAP (lanjutan) 10 FIXED ASSETS (continued)
Beban Penyusutan dialokasikan sebagai berikut: Depreciation Expense is allocated as follows:
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
- Beban Pabrikasi 143,238,501 200,594,007 Manufacturing Expenses -
- Beban Administrasi & Umum 131,467,086 212,942,403 Administration & General Expenses -
Total 274,705,587 413,536,410 Total
Nilai pasar aset tetap perusahaan masih berada di The market value of the company's fixed assets is
atas nilai tercatatnya, sehingga manajemen still above their carrying value, so the company's
perusahaan berpendapat tidak terjadi penurunan management believes that there is no impairment
nilai atas aset tetap perusahaan pada tanggal 30 in the value of the company's fixed assets as of
September 2023. September 30, 2023.
Pada tahun 2019 perusahaan melakukan penilaian In 2019 the company conducted an appraisal of
tanah yang berlokasi di Jl. Raya Gedebage/Ranca the land located on Jl. Raya Gedebage/Ranca
Bolang No. 98 Kelurahan Cisaranten Kidul Bolang No. 98 Kelurahan Cisaranten Kidul,
Kecamatan Gedebage Kota Bandung Provinsi Jawa Gedebage District, Bandung City, West Java
Barat, oleh KJPP Satria Iskandar Setiawan dan Rekan Province, by KJPP Satria Iskandar Setiawan and
dengan nomor laporan 00097/2.0124- Partners with report number 00097/2.0124-
00/PI/04/0257/1/XI/2019, dengan pendekatan pasar 00/PI/04/0257/1/XI/2019, with a market approach
dan pendekatan pendapatan untuk nilai wajar tanah and an income approach for the fair value of land
pada tanggal 19 November 2019 sebesar Rp. on November 19 2019 in the amount of Rp.
152.004.000.000,- (seratus lima puluh dua milyar 152,004,000,000.- (one hundred fifty two billion
empat juta rupiah), sehingga menghasilkan selisih four million rupiah), resulting in a more excess in
lebih penilaian kembali sebesar Rp.143.523.125.741,- revaluation of Rp.143,523,125,741,- (one hundred
(seratus empat puluh tiga milyar lima ratus dua forty three billion five hundred twenty three million
puluh tiga juta seratus dua puluh lima ribu tujuh one hundred twenty five thousand seven hundred
ratus empat puluh satu rupiah). and four twenty one rupiah).
Dan pada tahun 2022 perusahaan kembali And in 2022 the company again conducted
melakukan penilaian tanah yang berlokasi di Jl. Raya appraisal of the land located on Jl. Raya
Gedebage/Ranca Bolang No. 98 Kelurahan Gedebage/Ranca Bolang No. 98 Kelurahan
Cisaranten Kidul Kecamatan Gedebage Kota Cisaranten Kidul, Gedebage District, Bandung City,
Bandung Provinsi Jawa Barat, oleh KJPP Satria West Java Province, by KJPP Satria Iskandar
Iskandar Setiawan dan Rekan dengan nomor laporan Setiawan and Partners with report number
00004/2.0124-03/PI/10/0257/1/I/2023, dengan 00004/2.0124-03/PI/10/0257/1/I/2023, using a
pendekatan pasar dan pendekatan pendapatan market approach and an income approach for the
untuk nilai wajar tanah pada tanggal 31 Desember fair value of land on December 31, 2022 in the
2022 sebesar Rp. 228.288.870.000,- (dua ratus dua amount of Rp. 228,288,870,000.- (two hundred two
delapan milyar dua ratus delapan pulah delapan juta eight billion two hundred eighty eight million eight
delapan ratus tujuh puluh ribu rupiah), sehingga hundred and seventy thousand rupiah), resulting in
menghasilkan selisih lebih penilaian kembali sebesar a difference in overvaluation of Rp.
Rp 76.284.870.000,- (tujuh puluh enam milyar dua 76.284.870.000 (seventy six billion two hundred
ratus delapan puluh empat juta delapan ratus tujuh eighty four million eight hundred and seventy
puluh ribu rupiah). thousand rupiah).
Aset tetap milik perusahaan berupa tanah, The company's fixed assets in the form of land,
bangunan, kendaraan dan mesin-mesin digunakan buildings, vehicles and machinery are used as
sebagai jaminan sehubungan dengan fasilitas kredit collateral in connection with the credit facility from
dari PT. Perusahaan Pengelola Aset. PT. Perusahaan Pengelola Aset.
29
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
10 ASET TETAP (lanjutan) 10 FIXED ASSETS (continued)
Aset tetap kecuali tanah, diasuransikan terhadap Fixed assets, except for land, are insured against
resiko kebakaran, pencurian dan resiko lainnya fire, theft and other possible risks from PT Mitra
dari PT Mitra Iswara Rorimpandey dengan Total Iswara Rorimpandey for a total coverage as of
pertanggungan per tanggal 30 September 2023 dan September 30, 2023 and December 31, 2023 each
31 Desember 2022 masing-masing sebesar Rp. of Rp. 139,020,000,000. Management believes that
139.020.000.000. Manajemen berpendapat bahwa the coverage is adequate.
pertanggungan tersebut telah memadai. (See notes 2.g, 22, 23, 24 and 35)
(Lihat catatan 2.g, 22, 23, 24 dan 35)
11 ASET TAK BERWUJUD 11 INTANGIBLE ASSETS
30 September 2023 September 30, 2023
Saldo Saldo
31 Desember 2022 30 September 2023
Balance Penambahan Pengurangan Balance
December 31, 2022 Additions Deductions September 30, 2023
Biaya Perolehan Acquisition Cost
- Biaya Hak Atas Tanah 1,561,311,920 - - 1,561,311,920 - Cost of Land Right
Total 1,561,311,920 - - 1,561,311,920 Total
Akumulasi Penyusutan Accumulated depreciation
- Biaya Hak Atas Tanah (97,581,990) (58,549,194) - (156,131,184) - Cost of Land Right
Total (97,581,990) (58,549,194) - (156,131,184) Total
Nilai Buku 1,463,729,930 1,405,180,736 Book Value
31 Desember 2022 December 31, 2022
Saldo Saldo
31 Desember 2021 31 Desember 2022
Balance Penambahan Pengurangan Balance
December 31, 2021 Additions Deductions December 31, 2022
Biaya Perolehan Acquisition Cost
- Biaya Hak Atas Tanah 1,561,311,920 - - 1,561,311,920 - Cost of Land Right
Total 1,561,311,920 - - 1,561,311,920 Total
Akumulasi Penyusutan Accumulated depreciation
- Biaya Hak Atas Tanah (19,516,398) (78,065,592) - (97,581,990) - Cost of Land Right
Total (19,516,398) (78,065,592) - (97,581,990) Total
Nilai Buku 1,541,795,522 1,463,729,930 Book Value
Aset tak berwujud merupakan biaya perpanjangan Intangible assets represent costs for renewal of
SHGB nomor 1337, 1338 dan 1339. SHGB tersebut SHGB numbers 1337, 1338 and 1339. The SHGB
berakhir pada tanggal 24 September 2021, expires on September 24, 2021, extended for 20
diperpanjang selama 20 tahun sampai dengan years until September 24, 2041
tanggal 24 September 2041. (See note 2.h)
(Lihat catatan 2.h)
30
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
12 ASET LAIN-LAIN 12 OTHERS ASSETS
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Uang Jaminan Showroom, PLN dan lain-lain 1,309,792,837 1,554,487,614 Security Deposit of Showroom, PLN and others -
Total 1,309,792,837 1,554,487,614 Total
13 HUTANG USAHA 13 ACCOUNT PAYABLE
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Bahan baku dan pembantu Lokal 12,987,205,653 14,803,217,796 Local raw and auxiliary materials -
- Bahan baku dan pembantu Impor 4,652,044,666 4,146,565,595 Import raw and auxiliary materials -
Total 17,639,250,319 18,949,783,391 Total
Rincian berdasarkan mata uang Breakdown by currency
- Rupiah 12,987,205,653 14,803,217,796 Rupiah -
- US Dolar 4,652,044,666 4,146,565,595 US Dolar -
Total 17,639,250,319 18,949,783,391 Total
Total dalam mata uang asing (USD) $ 299,629.31 $ 263,591.99 Amount in foreign currency (USD)
Seluruh hutang usaha merupakan Liabilitas kepada All trade payables are Liabilities to third parties.
pihak ketiga. Jangka waktu kredit untuk pembelian The credit terms for the purchase of raw and
bahan baku dan pembantu berkisar antara 30 dan 90 auxiliary materials range between 30 and 90 days.
hari.
Analisa umur hutang usaha adalah sebagai berikut : The aging analysis of trade payables is as follows:
- 1 - 30 hari 1,930,089,480 4,896,094,689 1 - 30 days -
- 31 - 60 hari 1,211,062,741 3,683,358,828 31 - 60 days -
- 61 - 90 hari 681,708,202 1,188,602,709 61 - 90 days -
- 91 hari - 1 tahun 5,841,955,668 1,207,292,937 91 days - 1 year -
- > 1 tahun 7,974,434,228 7,974,434,228 over than 1 year -
Total 17,639,250,319 18,949,783,391 Total
14 HUTANG PEMBIAYAAN 14 FINANCING PAYABLE
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Jatuh tempo dalam satu tahun 59,133,332 231,073,697 Matures within one year -
- Jatuh tempo lebih dari satu tahun 42,305,171 42,305,171 Maturities of more than one year -
Total 101,438,503 273,378,868 Total
31
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
14 HUTANG PEMBIAYAAN (lanjutan) 14 FINANCING PAYABLE (continued)
Pada Tanggal 24 Maret 2021 Perseroan telah On March 24, 2021 the Company entered into a
melakukan Perjanjian Pembiayaan Multiguna dengan Multipurpose Financing Agreement with PT. Astra
PT. Astra Sedaya Finance yang berdomisili di Jakarta, Sedaya Finance domiciled in Jakarta, which
yang berisi antara lain: contains among others:
- Nomor Perjanjian yaitu 01100191002138139 The agreement number is 01100191002138139 -
- Jangka waktu selama 35 bulan sejak tanggal perjanjian The term is 35 months from the date of the agreement -
- Jaminan berupa 1 Unit Kendaraan Toyota Fortuner Guarantee in the form of 1 Unit of Toyota Fortuner Vehicle -
- Nilai Pokok Pembiayaan sebesar Rp 305.355.000 Funding Principal Value of IDR 305,355,000 -
- Suku Bunga sebesar 9.25% flat Interest rate of 9.25% flat -
Pada Tanggal 1 April 2021 Perseroan telah On April 1, 2021 the Company entered into a
melakukan Perjanjian Pembiayaan Multiguna dengan Multipurpose Financing Agreement with PT. Astra
PT. Astra Sedaya Finance yang berdomisili di Jakarta, Sedaya Finance domiciled in Jakarta, which
yang berisi antara lain: contains among others:
- Nomor Perjanjian yaitu 01100191002139224 The agreement number is 01100191002139224 -
- Jangka waktu selama 35 bulan sejak tanggal perjanjian The term is 35 months from the date of the agreement -
- Jaminan berupa 1 Unit Kendaraan Honda CRV Collateral in the form of 1 Unit of Honda CRV Vehicle -
- Nilai Pokok Pembiayaan sebesar Rp 317.435.200 Funding Principal Value of IDR 317,435,200 -
- Suku Bunga sebesar 9.25% flat Interest rate of 9.25% flat -
15 HUTANG BUNGA 15 INTEREST PAYABLE
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Biaya Bunga Pinjaman 26,680,288,908 27,032,566,328 Loan Interest Costs -
Kewajiban bunga pinjaman kepada Etona Loan interest liability to Etona Offshore Group
Offshore Group Ltd. dalam valas (USD) $ 1,718,426.44 $ 1,718,426.44 Ltd. in forex (USD)
(Lihat catatan 20) (See note 20)
16 BEBAN AKRUAL 16 ACCRUAL EXPENSES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Biaya Gaji, Upah dan Iuran BPJS 17,076,496,022 17,815,999,645 Salary, Wages and BPJS -
- Biaya Kantor, Pabrik dan Pemasaran 273,463,459 321,648,628 Office, Factory and Marketing Expenses -
- Biaya Listrik dan Telepon 77,364,235 116,438,756 Electricity and Telephone Costs -
- Biaya Asuransi 128,232,510 128,241,776 Insurance fee -
Total 17,555,556,226 18,382,328,805 Total
17 HUTANG PIHAK KETIGA 17 THIRD PARTY PAYABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Hutang Lainnya 4,429,140,000 150,000,000 Other Payables -
- Hutang Uang Muka Penjualan 2,607,612,645 2,025,236,170 Sales Advance Payables -
Total 7,036,752,645 2,175,236,170 Total
Hutang Lainnya merupakan Hutang kepada karyawan dan Other Payables are payables to employees and other
pihak lainnya parties
32
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
17 HUTANG PIHAK KETIGA (lanjutan) 17 THIRD PARTY PAYABLES (continued)
Hutang Uang Muka Penjualan dari sbb : Sales Advance Payable as follows :
- PT. Citra Pesona Atletika 2,025,236,170 2,025,236,170 PT. Citra Pesona Atletika -
- PT. Mulia Knitting Factory 582,376,475 - PT. Mulia Knitting Factory -
2,607,612,645 2,025,236,170
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
Hutang Jangka Pendek Short Term Loans
Tranche A : Tranche A :
- Hutang pokok KMK Non Revolving USD Principal Loans of Non Revolving KMK USD -
43.010,00 dan USD 258.010,00 untuk 30 43,010.00 and USD 258,010.00 for 30
September 2023 dan 31 Desember 2022 667,773,260 4,058,755,310 September 2023 and 31 December 2022
Tranche B : Tranche B :
- Hutang pokok KMK Non Revolving USD Principal Loans of Non Revolving KMK USD -
8.736,00 dan USD 52.404,00 untuk 30 8,736.00 and USD 52,404.00 for 30
September 2023 dan 31 Desember 2022 135,635,136 824,367,324 September 2023 and 31 December 2022
Tranche C : Tranche C :
- Hutang pokok KMK Non Revolving (dalam Rp) - - Non-revolving KMK principal loan (in Rp) -
Tranche D : Tranche D :
- Hutang pokok KMK Revolving (dalam Rp) 11,778,906,446 9,799,653,006 Revolving KMK principal loan (in Rp) -
Sub Total 12,582,314,842 14,682,775,640 Sub Total
Hutang Jangka Panjang Long Term Loans
Tranche A : Tranche A :
- Hutang pokok KMK Non Revolving USD Principal Loans of Non Revolving KMK USD -
1.376.037,64 dan USD 1.376.037,64 untuk 1,376,037.64 and USD 1,376,037.64 for 30
30 September 2023 dan 31 Desember 2022 21,364,360,399 21,646,448,115 September 2023 and 31 December 2022
Tranche B : Tranche B :
- Hutang pokok KMK Non Revolving USD Principal Loans of Non Revolving KMK USD -
279.492,84 dan USD 279.492,84 untuk 30 279,492.84 and USD 279,492.84 for 30
4,339,405,834 4,396,701,866
September 2023 dan 31 Desember 2022 September 2023 and 31 December 2022
Sub Total 25,703,766,233 26,043,149,981 Sub Total
Total 38,286,081,075 40,725,925,621 Total
Pada periode Januari sampai dengan August 2023 In the period from January to August 2023 the Company
Perseroan telah melakukan pembayaran sbb : has made the following payments:
- Pokok Tranche A sebesar Usd 215.000.00 Principal Tranche A of USD 215,500.00 -
- Pokok Tranche B sebesar Usd 43.668.00 Principal Tranche B amounting to USD 43,668.00 -
Berdasarkan surat dari PT. Perusahaan Pengelola Based on letter from PT. Perusahaan Pengelola
Aset nomor S-6617/PPA/DKBAM/1219 tanggal 19 Aset number S-6617/PPA/DKBAM/1219 dated 19
Desember 2019 perihal Perjanjian Restrukturisasi December 2019 regarding Restructuring
dan Pembiayaan Modal Kerja, PT. Perusahaan Agreement and Working Capital Financing, PT.
Pengelola Aset memberikan fasilitas pembiayaan Perusahaan Pengelola Aset provides financing
dengan ketentuan sebagai berikut : facilities with the following conditions:
33
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
- Plafond Pinjaman : USD 3.000.000 - Limit Loan : USD 3.000.000
- Jenis Pinjaman : Pinjaman Non Revolving - Loan Type : Non Revolving Loan
- Tujuan : - Purpose :
= Fasilitas Pembiayaan Tranche A : Restrukturisasi hak = Tranche A Financing Facility: Restructuring of PT.
tagih PT. Bank Mandiri (Persero), Tbk kepada PT. Bank Mandiri (Persero), Tbk Loan to PT.
Primarindo Asia Infrastructure, Tbk which has
Primarindo Asia Infrastructure, Tbk yang telah dibeli
been purchased by PT. Perusahaan Pengelola
PT. Perusahaan Pengelola Aset sebesar USD
Aset of USD 1,720,046.64. Tranche B Financing :
1.720.046,64. Dan Fasilitas Pembiayaan Tranche B : Working Capital Financing of USD 1,279,953.36
Pembiayaan Modal Kerja sebesar USD 1,279,953.36
- Jangka Waktu : 5 (lima) tahun - Term : 5 (Five) Years
- Suku Bunga : 6 % p.a. gross - Interest Rate : 6 % p.a. gross
- Provisi : - Provision :
= 1% dari USD 3.000.000 dibayarkan sebelum = 1% of USD 3,000,000 is paid prior to the first
dilakukannya penarikan fasilitas pembiayaan yang drawdown of the financing facility.
pertama kalinya.
0,5% dari nilai outstanding / pinjaman yang dibayarkan 0.5% of the outstanding / loan value paid on the
pada tanggal yang sama dengan tanggal efektif setiap same date as the effective date of each month.
bulannya.
- Advisory Fee : - Advisory Fees :
1. advisory fee sebesar USD 105.455,69 1. advisory fees of USD 105.455,69
2. advisory fee sebesar Rp. 661.670.669 2. advisory fees of Rp. 661.670.669
- Sumber Pelunasan : - Source of Repayment :
1. Hasil penjualan aset tanah 1. Proceeds from the sale of land assets
2. Hasil refinancing atau dana pinjaman dari pihak 2. Refinancing results or loan from other parties /
lainnya / pihak ketiga third parties
3. Hasil kegiatan usaha dan operasional 3. From business and operational activities
- Pengembalian Pokok Fasilitas : - Repayment Main Facility :
1. Seluruh Total terutang atas pokok fasilitas 1. The entire outstanding amount of the principal of
pembiayaan dibayarkan bertahap secara angsuran the financing facility is paid in installments on the
pada setiap tanggal 23 pada setiap bulannya. 23rd of every month.
2. Pembayaran pokok fasilitas pembiayaan yang 2. Payment of the principal of the disbursed
dicairkan dapat dilakukan setiap saat (pembayaran financing facility can be made at any time
dipercepat), baik sebagian maupun seluruh pokok (accelerated payment), either part or all of the
fasilitas pembiayaan tanpa dibebankan penalti. principal of the financing facility without being
charged a penalty.
- Jaminan : - Collateral :
Aset tanah dan bangunan, serta cash defisit guarantee Land and building assets, and a cash deficit
dengan coverage sebesar 130% dari outstanding guarantee with coverage of 130% of the
pokok pinjaman. outstanding loan principal.
- Pembayaran : - Payment :
Dibayarkan secara mengangsur dengan jadwal Paid in installments according to the following
sebagai berikut : schedule:
34
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
Tranche A : Restrukturisasi hak tagih Bank Mandiri yang Tranche A: Restructuring of Loan to Bank Mandiri's that
telah dibeli PPA sebesar USD. 1.720.046,64 have been purchased by PPA in the amount of USD.
1,720,046.64
Pembayaran % USD Payment
23 Januari 2020 s.d 23 Desember 2020 0.00% - January 23, 2020 to December 23, 2020
23 Januari 2021 s.d 23 Desember 2021 10.00% 172,005 January 23, 2021 to December 23, 2021
23 Januari 2022 s.d 23 Desember 2022 10.00% 172,005 January 23, 2022 to December 23, 2022
23 Januari 2023 s.d 23 Desember 2023 15.00% 258,007 January 23, 2023 to December 23, 2023
23 Januari 2024 s.d 23 Desember 2024 65.00% 1,118,030 January 23, 2024 to December 23, 2024
Total 100.00% 1,720,047 Total
(Lihat catatan 12) (See note 12)
Tranche B : Pembiayaan modal kerja sebesar USD. Tranche B: Working capital financing of USD.
1.279.953,36 1,279,953.36
Pembayaran % USD Payment
23 Januari 2020 s.d 23 Juni 2020 0% - January 23, 2020 to June 23, 2020
23 Juli 2020 s.d. 23 Desember 2020 7.50% 95,997 July 23, 2020 to December 23, 2020
23 Januari 2021 s.d 23 Juni 2021 15.00% 191,993 January 23, 2021 to June 23, 2021
23 Januari 2022 s.d 23 Desember 2022 15.00% 191,993 January 23, 2021 to December 23, 2022
23 Januari 2023 s.d 23 Desember 2023 15.00% 191,993 January 23, 2021 to December 23, 2023
23 Januari 2024 s.d 23 Juni 2024 7.50% 95,997 January 23, 2021 to June 23, 2024
23 Juli 2024 s.d. 23 Desember 2024 40.00% 511,981 July 23, 2021 to December 23, 2024
Total 100.00% 1,279,953 Total
Berdasarkan surat dari PT. Perusahaan Pengelola Based on a letter from PT. Perusahaan Pengelola
Aset nomor S-3150/PPA/DKBAM/0720 tanggal 22 Juli Aset number S-3150/PPA/DKBAM/0720 dated 22
2020 perihal Addendum I Perjanjian Restrukturisasi July 2020 regarding Addendum I to the
dan Pembiayaan Modal Kerja, PT. Perusahaan Restructuring Agreement and Working Capital
Pengelola Aset menyetujui penundaan pembayaran Financing, PT. Perusahaan Pengelola Aset agreed
cicilan dimulai pada bulan Januari 2022 dan to postpone installment payments starting in
perpanjangan masa penarikan pinjaman untuk January 2022 and extend the loan withdrawal
Fasilitas Pembiayaan Tranche B sampai dengan period for the Tranche B Financing Facility until
tanggal 15 Desember 2020, dengan pokok-pokok December 15, 2020, with the main points of the
kesepakatan fasilitas pembiayaan sebagai berikut : financing facility agreement as follows:
- Plafond Pinjaman : USD 3.000.000 - Limit Loan : USD 3.000.000
- Jenis Pinjaman : Pinjaman Non Revolving - Loan Tye : Non Revolving Loan
- Tujuan : - Purpose :
= Fasilitas Pembiayaan Tranche A : Restrukturisasi hak = Tranche A Financing Facility: Restructuring of
tagih PT. Bank Mandiri (Persero), Tbk kepada PT. Loan from PT. Bank Mandiri (Persero), Tbk to PT.
Primarindo Asia Infrastructure, Tbk yang telah dibeli Primarindo Asia Infrastructure, Tbk which has
PT. Perusahaan Pengelola Aset sebesar USD been purchased by PT. Perusahaan Pengelola
1.720.046,64 dan Fasilitas Pembiayaan Tranche B : Aset of USD 1,720,046.64. Tranche B Financing :
Pembiayaan Modal Kerja sebesar USD 1,279,953.36 Working Capital Financing of USD 1,279,953.36
- Jangka Waktu : 5 (lima) tahun - Term : 5 (Five) Years
- Suku Bunga : 6 % p.a. gross - Interest Rate : 6 % p.a. gross
35
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
- Provisi : - Provision :
= 1% dari USD 3.000.000 dibayarkan sebelum = 1% of USD 3,000,000 is paid prior to the first
dilakukannya penarikan fasilitas pembiayaan yang drawdown of the financing facility.
pertama kalinya.
0,5% dari nilai outstanding / pinjaman yang dibayarkan 0.5% of the outstanding / loan value paid on the
pada tanggal yang sama dengan tanggal efektif setiap same date as the effective date of each month.
bulannya.
- Advisory Fee : - Advisory Fees :
1. advisory fee sebesar USD 105.455,69 1. advisory fees of USD 105.455,69
2. advisory fee sebesar Rp. 661.670.669 2. advisory fees of Rp. 661.670.669
- Sumber Pelunasan : - Source of Repayment :
1. Hasil penjualan aset tanah 1. Proceeds from the sale of land assets
2. Hasil refinancing atau dana pinjaman dari pihak 2. Refinancing or loan from other parties / third
lainnya / pihak ketiga parties
3. Hasil kegiatan usaha dan operasional 3. From business and operational activities
- Pengembalian Pokok Fasilitas : - Repayment Main Facility :
1. Seluruh Total terutang atas pokok fasilitas 1. The entire outstanding amount of the principal of
pembiayaan dibayarkan bertahap secara angsuran the financing facility is paid in installments on the
pada setiap tanggal 23 pada setiap bulannya. 23rd of every month.
2. Pembayaran pokok fasilitas pembiayaan yang 2. Payment of the principal of the disbursed
dicairkan dapat dilakukan setiap saat (pembayaran financing facility can be made at any time
dipercepat), baik sebagian maupun seluruh pokok (accelerated payment), either part or all of the
fasilitas pembiayaan tanpa dibebankan penalti. principal of the financing facility without being
charged a penalty.
- Jaminan : - Collateral :
Aset tanah dan bangunan, serta cash defisit guarantee Land and building assets, as well as a cash deficit
dengan coverage sebesar 130% dari outstanding guarantee with coverage of 130% of the
pokok pinjaman. outstanding loan principal.
- Pembayaran : - Payment :
Dibayarkan secara mengangsur dengan jadwal Paid in installments according to the following
sebagai berikut : schedule:
Tranche A : Restrukturisasi hak tagih Bank Mandiri yang Tranche A: Restructuring of Loan from Bank Mandiri's
that have been purchased by PPA in the amount of USD.
telah dibeli PPA sebesar USD. 1.720.046,64 1,720,046.64
Pembayaran % USD Payment
23 Januari 2020 s.d 23 Desember 2020 0.00% - January 23, 2020 to December 23, 2020
23 Januari 2021 s.d 23 Desember 2021 0.00% - January 23, 2021 to December 23, 2021
23 Januari 2022 s.d 23 Desember 2022 5.00% 85,999.00 January 23, 2022 to December 23, 2022
23 Januari 2023 s.d 23 Desember 2023 15.00% 258,010.00 January 23, 2023 to December 23, 2023
23 Januari 2024 s.d 23 Desember 2024 80.00% 1,376,037.64 January 23, 2024 to December 23, 2024
Total 100.00% 1,720,046.64 Total
36
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
Tranche B : Pembiayaan modal kerja sebesar USD. Tranche B: Working capital financing of USD.
1.279.953,36 1,279,953.36
Pembayaran % USD Payment
23 Januari 2020 s.d 23 Desember 2020 0.00% - January 23, 2020 to December 23, 2020
23 Januari 2021 s.d 23 Desember 2021 0.00% - January 23, 2021 to December 23, 2021
23 Januari 2022 s.d 23 Desember 2022 5.00% 63,997.67 January 23, 2022 to December 23, 2022
23 Januari 2023 s.d 23 Desember 2023 15.00% 191,993.00 January 23, 2023 to December 23, 2023
23 Januari 2024 s.d 23 Desember 2024 80.00% 1,023,962.69 January 23, 2024 to December 23, 2024
Total 100.00% 1,279,953.36 Total
Selanjutnya berdasarkan surat dari PT. Perusahaan Furthermore, based on a letter from PT. Perusahaan
Pengelola Aset nomor S-1270/PPA/DINVIR/0421 tanggal 7 Pengelola Aset number S-1270/PPA/DINVIR/0421 dated 7
April 2021 perihal Pemberian Dana Talangan untuk April 2021 regarding the Bridging Loan for Extension Land
Perpanjangan Sertifikat Tanah kepada PT. Primarindo Asia Certificate to PT. Primarindo Asia Infrastructure, Tbk. with
Infrastructure, Tbk. dengan pokok-pokok kesepakatan the main points of the financing facility agreement as
fasilitas pembiayaan sebagai berikut : follows:
- Plafond Pinjaman : Tranche C sebesar Rp 1.561.311.920 - Credit Limit : Tranche C of Rp 1.561.311.920
- Jenis Pinjaman : Pinjaman Non Revolving - Loan Tye : Non Revolving Loan
- Tujuan : - Purpose :
Fasilitas Pembiayaan Tranche C : Pembiayaan Dana Tranche C Financing Facility: Bridging Loan for
Talangan Perpanjangan Sertifikat Extension Land Certificate
- Jangka Waktu : - Term :
Tanggal yang jatuh pada lebih kurang 5 (lima) bulan The date which falls on more or less 5 (five)
terhitung sejak Tanggal Efektif Addendum II, dalam hal months from the Effective Date of Addendum II, in
ini jatuh pada tanggal 31 Agustus 2021 this case falls on 31 August 2021
- Suku Bunga : 14 % per tahun (gross) - Interest Rate : 14 % per year (gross)
- Provisi : - Provision :
0.5% dari Fasilitas Pembiayaan Tranche C atau 0.5% of the Tranche C Financing Facility or IDR
sebesar Rp 7.806.560, dibayarkan selambat-lambatnya 7,806,560, paid no later than the withdrawal of the
sebelum penarikan dana Fasilitas Pembiayaan first Tranche C Financing Facility.
Tranche C yang pertama kalinya.
- Pengembalian Pokok Fasilitas : - Repayment Main Facility :
Jadwal pembayaran dapat dibayarkan secara bertahap The payment schedule can be paid in stages or all
atau sekaligus selambat-lambatnya tanggal 31 Agustus at once no later than August 31, 2021
2021
- Sumber Dana : - Source of funds :
Alokasi dari sisa Plafond Pinjaman Tranche B Allocation of the remaining Tranche B Loan Limit
Selanjutnya berdasarkan surat dari PT. Perusahaan Furthermore, based on a letter from PT.
Pengelola Aset nomor S-3231/PPA/DINVIR/0821 Perusahaan Pengelola Aset number S-
tanggal 31 Agustus 2021 perihal Persetujuan 3231/PPA/DINVIR/0821 dated August 31, 2021
regarding the Approval for the Extension of the
Perpanjangan Jangka Waktu Pembayaran Pokok
Tranche C Principal Payment Period to PT.
Tranche C kepada PT. Primarindo Asia Infrastructure, Primarindo Asia Infrastructure, Tbk. with the main
Tbk. dengan pokok-pokok kesepakatan fasilitas points of the financing facility agreement as
pembiayaan sebagai berikut : follows:
- Plafond Pinjaman : Tranche C sebesar Rp 1.561.311.920 - Credit Limit : Tranche C of Rp 1.561.311.920
- Jenis Pinjaman : Pinjaman Non Revolving - Loan Tye : Non Revolving Loan
37
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
- Tujuan : - Purpose :
Fasilitas Pembiayaan Tranche C : Pembiayaan Dana Tranche C Financing Facility: Bridging Loan for
Talangan Perpanjangan Sertifikat Extension Land Certificate
- Suku Bunga : 14 % per tahun (gross) - Interest Rate : 14 % per year (gross)
- Provisi : - Provision :
0.5% dari Fasilitas Pembiayaan Tranche C atau 0.5% of the Tranche C Financing Facility or IDR
sebesar Rp 7.806.560, dibayarkan selambat-lambatnya 7,806,560, paid no later than the signing of
sebelum penandatanganan Addendum III Perjanjian Addendum III to the Cooperation Agreement
Kerjasama
- Pengembalian Pokok Fasilitas : - Repayment Main Facility :
Pembayaran selambat-lambatnya tanggal 31 Januari Payment no later than January 31, 2022 with the
payment schedule as follows:
2022 dengan jadwal pembayaran sebagai berikut :
Pembayaran Rupiah Payment
- 31 Agustus 2021 100,000,000 August 31, 2021 -
- 30 September 2021 100,000,000 September 30, 2021 -
- 31 Oktober 2021 100,000,000 October 31, 2021 -
- 30 November 2021 100,000,000 November 30, 2021 -
- 31 Desember 2021 200,000,000 December 31, 2021 -
- 31 Januari 2022 961,311,920 January 31, 2022 -
Total 1,561,311,920 Total
Berdasarkan surat dari PT. Perusahaan Pengelola Based on a letter PT. Perusahaan Pengelola Aset
Aset nomor S-432/PPA/DSAM/0122 tanggal 28 number S-432/PPA/DSAM/0122 dated January 28
Januari 2022, PT. Perusahaan Pengelola Aset 2022, PT. Perusahaan Pengelola Aset agreed to the
menyetujui Perubahan Jadwal Angsuran Fasilitas Changes to the Installment Schedule for the
Pembayaran Tranche C kepada PT. Primarindo Asia Tranche C Payment Facility to PT. Primarindo Asia
Infrastructure, Tbk. dengan pokok-pokok Infrastructure, Tbk. with the main points of the
kesepakatan fasilitas pembiayaan sebagai berikut : financing facility agreement as follows:
- Plafond Pinjaman : Tranche C sebesar Rp 1.561.311.920 - Credit Limit : Tranche C of Rp 1.561.311.920
- Jenis Pinjaman : Pinjaman Non Revolving - Loan Tye : Non Revolving Loan
- Tujuan : - Purpose :
Fasilitas Pembiayaan Tranche C : Pembiayaan Dana Tranche C Financing Facility : Financing of bailout
Talangan Perpanjangan Sertifikat funds for certificate extension
- Suku Bunga : 14 % per tahun (gross) - Interest Rate : 14 % per year (gross)
- Provisi : - Provision :
0.5% dari Outstanding Pokok Fasilitas Pembiayaan 0.5% of the Tranche C Financing Facility or IDR
Tranche C atau sebesar Rp 4.806.560, dibayarkan 4,806,560, paid no later than the signing of
selambat-lambatnya sebelum penandatanganan Addendum IV to the Cooperation Agreement
Addendum IV
- Pengembalian Pokok Fasilitas : - Repayment Main Facility :
Pembayaran selambat-lambatnya tanggal 31 Agustus Payment no later than August 31, 2022 with the
payment schedule as follows:
2022 dengan jadwal pembayaran sebagai berikut :
- Jaminan : - Collateral :
Aset tanah dan bangunan, serta cash defisit guarantee Land and building assets, as well as a cash deficit
dengan coverage sebesar 130% dari outstanding guarantee with coverage of 130% of the
pokok pinjaman. outstanding loan principal.
38
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
18 HUTANG PT. PERUSAHAAN PENGELOLA ASET 18 PT. PERUSAHAAN PENGELOLA ASET LOANS
(lanjutan) (continued)
Pembayaran Plafon Pembayaran Saldo Payment
- 31 Agustus 2021 100,000,000 100,000,000 - August 31, 2021 -
- 30 September 2021 100,000,000 100,000,000 - September 30, 2021 -
- 31 Oktober 2021 100,000,000 100,000,000 - October 31, 2021 -
- 30 November 2021 100,000,000 100,000,000 - November 30, 2021 -
- 31 Desember 2021 200,000,000 200,000,000 - December 31, 2021 -
- 31 Januari 2022 100,000,000 100,000,000 - January 31, 2022 -
- 28 Februari 2022 100,000,000 100,000,000 - Februari 28, 2022 -
- 31 Maret 2022 100,000,000 100,000,000 - March 31, 2022 -
- 30 April 2022 100,000,000 100,000,000 - April 30, 2022 -
- 31 Mei 2022 100,000,000 100,000,000 - May 31, 2022 -
- 30 Juni 2022 100,000,000 100,000,000 - June 30, 2022 -
- 31 Juli 2022 100,000,000 100,000,000 - July 31, 2022 -
- 31 Agustus 2022 261,311,920 261,311,920 - August 31, 2022 -
Total 1,561,311,920 1,561,311,920 - Total
Hutang pokok KMK Non Revolving Tranche C per tanggal 31 Principal debt of KMK Non Revolving Tranche C as of 31
Agustus 2022 sudah lunas. August 2022 has been paid off.
- Berdasarkan surat dari PT. Perusahaan Pengelola Based on a letter from PT. Perusahaan Pengelola
Aset nomor S-667/PPA/DSAM/0422 tanggal 20 April Aset number S-667/PPA/DSAM/0422 dated 20 April
2022, PT. Perusahaan Pengelola Aset menyetujui 2022 , PT. Perusahaan Pengelola Aset agreed to
Penggunaan Sisa Plafond Pinjaman Tranche B the Use of the Remaining Tranche B Loan Limit to
kepada PT. Primarindo Asia Infrastructure, Tbk. PT. Primarindo Asia Infrastructure, Tbk. with the
dengan pokok-pokok kesepakatan fasilitas main points of the financing facility agreement as
pembiayaan sebagai berikut : follows:
- Plafond Pinjaman : Tranche D sebesar Rp 11.800.000.000 - Credit Limit : Tranche D of Rp 11.800.000.000
- Jenis Pinjaman : - Loan Type :
Pinjaman Revolving, sehingga setiap pembayaran Revolving Loans, so that each payment of the
Pokok Fasilitas, dapat dipinjam kembali oleh PT. Principal Facility, can be borrowed back by PT.
Primarindo Asia Infrastructure, Tbk. Primarindo Asia Infrastructure, Tbk.
- Tujuan : - Purpose :
Fasilitas Pembiayaan Kebutuhan Modal Kerja Financing Facility for Company's Working Capital
Perusahaan Requirements
- Suku Bunga : 14 % per tahun (gross) - Interest Rate : 14 % per year (gross)
- Provisi : - Provision :
0.5% dari Outstanding Pokok Fasilitas Pembiayaan 0.5% of the Outstanding Principal of the Tranche D
Tranche D atau sebesar Rp 59.000.000, dan untuk Financing Facility or IDR 59,000,000, and for the
tahun kedua dan seterusnya adalah 0.5% dari Total second year and so on is 0.5% of the Total
Outstanding Pokok Fasilitas Pembiayaan Outstanding Principal of the Financing Facility
- Jangka Waktu : - Term :
Pembayaran seluruh Outstanding Pokok Fasilitas Payment of all Outstanding Financing Facility
Pembiayaan selambat-lambatnya tanggal 19 Principles no later than December 19, 2024
Desember 2024
- Sumber Dana : - Source of Funds :
Alokasi dari sisa Plafond Pinjaman Tranche B Allocation of the remaining Tranche B Loan Limit
- Jaminan : - Collateral :
Aset tanah dan bangunan, serta cash defisit guarantee Land and building assets, as well as a cash deficit
dengan coverage sebesar 130% dari outstanding guarantee with coverage of 130% of the
pokok pinjaman. outstanding loan principal.
- Hutang Pokok KMK Non Revolving Tranche D per 30 - Principal Debt of KMK Non Revolving Tranche D as of
September 2023 adalah sebesar Rp 11.778.906.446 September 30 2023 is IDR 11,778,906,446
39
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
19 LIABILITAS IMBALAN PASCA KERJA 19 POST-EMPLOYMENT BENEFITS LIABILITY
Uraian berikut ini merupakan rangkuman Imbalan The following description is a summary of Post-
Pasca Kerja yang diakui pada Laporan Laba (Rugi) Employment Benefits recognized in the Statement
dan Pendapatan komprehensif lain dan liabilities of Profit (Loss) and other comprehensive income
and Post-Employment Benefits liabilities
Imbalan Pasca Kerja yang diakui dalam laporan
recognized in the statement of financial position as
posisi keuangan per 31 Desember 2022. Beban dan
of 31 December 2022. Post-Employment Benefits
liabilitas Imbalan Pasca Kerja dihitung oleh Kantor
expenses and liabilities were calculated by the
Konsultan Aktuaria Tubagus Syafrial & Amran Tubagus Syafrial & Actuarial Consultant Office.
Nangasan) dalam laporannya nomor 1834/PSAK- Amran Nangasan) in his report number 1834/PSAK-
TBA.AN/II-2023 pada tanggal 2 Februari 2023. TBA.AN/II-2023 on 2 February 2023.
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
Mutasi Liabilitas Imbalan Pasca Kerja : Mutation of Post-Employment Benefits Liability:
Awal periode 33,766,513,862 39,719,120,246 Beginning Period
Beban/Pendapatan : Expense/Revenue :
Beban Jasa Kini 1,409,996,246 1,770,341,640 Current Service Expenses
Beban bunga 1,617,272,507 2,536,502,738 Interest expense
Pendapatan dari Biaya Jasa Lalu yang Vested - (4,743,125,088) Income from Vested Past Service Costs
Beban/Pendapatan Neto 3,027,268,753 (436,280,710) Net Expense/Revenue
lmbalan yang dibayarkan (426,924,098) (1,319,020,200) Compensation paid
Penghasilan komprehensif lainnya 493,034,112 (4,197,305,474) Other comprehensive income
Akhir Periode 36,859,892,629 33,766,513,862 Ending of Period
Penghasilan Komprehensif Lainnya Other comprehensive income
Awal periode 8,230,536,796 12,427,842,270 Beginning Period
(Keuntungan)/Kerugian Aktuaria 493,034,112 (4,197,305,474) Actuarial (Gain)/Loss
Akhir Periode 8,723,570,908 8,230,536,796 Ending of Period
Asumsi utama yang digunakan dalam menghitung The main assumptions used in calculating the post-
liabilitas imbalan pasca kerja pada tanggal 30 September employment benefit obligation as of September 30, 2023
2023 adalah: are:
- Tingkat Bunga Aktuaria 6.88% per tahun/year Actuarial Interest Rate -
- Tingkat Kenaikan Gaji 3.00% per tahun/year Salary Increase Rate -
- Tingkat Mortalita TMI 2019 Mortality Rate -
- Tingkat Cacat 0.02% dari TMI IV (2019) Defect Level -
- Tingkat Pengunduran Diri 2,5% pada semua tingkat usia/at all age levels Resignation Rate -
- Usia Pensiun Normal 57 Tahun/year Normal Retirement Age -
- Metode Projected Unit Credit Method -
(Lihat catatan 2.l) (See note 2.l)
40
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
20 HUTANG LAIN-LAIN 20 OTHER LOANS
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
- Hutang Etona Offshore Group Ltd 75,601,638,646 76,599,856,855 Etona Offshore Group Ltd Loans -
- Hutang PT. Ridatos Indonesia 4,500,000,000 4,500,000,000 PT. Ridatos Indonesia Loans -
Total 80,101,638,646 81,099,856,855 Total
Hutang Etona Offshore Group Ltd : Etona Offshore Group Ltd Loans :
a. Limit Fasilitas Usd 2,000,000.00 a. Facility Limits Usd 2,000,000.00
Berdasarkan Addendum tanggal 13 Maret 2020, Based on the Addendum dated March 13 2020,
Etona Offshore Group LTD sebagai pemberi pinjaman Etona Offshore Group LTD as the lender agreed to
menyetujui perpanjangan untuk fasilitas pinjaman the extension of the loan facility as follows:
sebagai berikut :
Limit Fasilitas USD 2.000.000,00 Facility Limits
Bunga 5% per tahun/year Rate
Jangka Waktu 16 Maret 2023/March 16, 2023 Maturity Period
Berdasarkan Addendum tanggal 14 September 2020, Based on the Addendum dated September 14
Etona Offshore Group Ltd sebagai pemberi pinjaman 2020, Etona Offshore Group Ltd as the lender
menyetujui perpanjangan untuk fasilitas pinjaman agreed to extend the loan facility of USD 2,000,000
sebesar USD 2.000.000,- dan penyesuaian tingkat and adjust the special interest rate for the period
suku bunga khusus periode Januari 2020 s/d January 2020 to December 2020 to 0% per year
Desember 2020 menjadi sebesar 0% per tahun dan and for the following period enforced according to
untuk periode selanjutnya diberlakukan sesuai the original provisions.
ketentuan awal.
Berdasarkan Addendum tanggal 15 Desember 2021 Based on the Addendum dated December 15, 2021
untuk fasilitas tersebut, Etona Offshore Group Ltd for this facility, Etona Offshore Group Ltd as the
sebagai pemberi pinjaman menyetujui penyesuaian lender agreed to adjust the special interest rate,
tingkat suku bunga khusus, limit fasilitas Usd the facility limit of Usd 2,000,000 for the period
2.000.000 periode 1 Januari 2019 s/d 16 Maret 2023 January 1 2019 to March 16 2023 to 0% per year
menjadi sebesar 0% per tahun dan untuk periode and for the following period enforced according to
selanjutnya diberlakukan sesuai ketentuan awal. the original provisions.
Berdasarkan Addendum tanggal 5 Januari 2023, Based on the Addendum dated January 5, 2023,
Etona Offshore Group LTD sebagai pemberi pinjaman Etona Offshore Group LTD as the lender agreed to
menyetujui perpanjangan untuk fasilitas pinjaman the extension of the loan facility as follows:
sebagai berikut :
Limit Fasilitas USD 2.000.000,00 Facility Limits
Bunga 0% per tahun/year Rate
Jangka Waktu 16 Maret 2026/March 16, 2026 Maturity Period
Limit yang sudah terpakai per 30 September 2023 The limit that has been used as of September 30,
sebesar USD 2.000.000.00 2023 is USD 2,000,000.00
b. Limit Fasilitas Usd 5,000,000.00 b. Facility Limits Usd 5,000,000.00
Berdasarkan Addendum tanggal 14 September 2018, Based on the Addendum dated September 14,
Etona Offshore Group Ltd sebagai pemberi pinjaman 2018, Etona Offshore Group Ltd as the lender
menyetujui perpanjangan untuk fasilitas pinjaman agreed to extend the loan facility of USD 5,000,000
sebesar USD 5.000.000,- dengan pokok-pokok with the main points of the agreement as follows:
kesepakatan sebagai berikut :
Limit Fasilitas USD 5.000.000,00 Facility Limits
Bunga 5% per tahun/year Rate
Jangka Waktu 15 Maret 2021/March 15, 2021 Maturity Period
41
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
20 HUTANG LAIN-LAIN (lanjutan) 20 OTHERS LOANS (continued)
Berdasarkan Addendum tanggal 14 September 2020, Based on the Addendum dated September 14
Etona Offshore Group Ltd sebagai pemberi pinjaman 2020, Etona Offshore Group Ltd as the lender
menyetujui perpanjangan untuk fasilitas pinjaman agreed to extend the loan facility of USD 5,000,000
sebesar USD 5.000.000,- dan penyesuaian tingkat and adjust the special interest rate for the period
suku bunga khusus periode Januari 2020 s/d January 2020 to December 2020 to 0% per year
Desember 2020 menjadi sebesar 0% per tahun dan and for the following period enforced according to
untuk periode selanjutnya diberlakukan sesuai the original provisions. The main points of the
ketentuan awal. Pokok-pokok kesepakatan menjadi agreement are as follows:
sebagai berikut :
Limit Fasilitas USD 5.000.000,- Facility Limits
Bunga 5% per tahun/year Rate
Tanggal Jatuh Tempo 15 Maret 2024/March 15, 2024 Maturity Period
Berdasarkan Addendum tanggal 15 Desember 2021 Based on the Addendum dated December 15, 2021
untuk fasilitas tersebut, Etona Offshore Group Ltd for this facility, Etona Offshore Group Ltd as the
sebagai pemberi pinjaman menyetujui penyesuaian lender agreed to adjust the special interest rate,
tingkat suku bunga khusus, limit fasilitas Usd the facility limit of Usd 5,000,000 for the period
5.000.000 periode 1 Januari 2019 s/d 31 Desember January 1 2019 to December 31 2022 to 0% per
2022 menjadi sebesar 0% per tahun dan untuk year and for the following period enforced
periode selanjutnya diberlakukan sesuai ketentuan according to the original provisions.
awal.
Berdasarkan Addendum tanggal 5 Mei 2023, Etona Based on the Addendum dated May 5, 2023, Etona
Offshore Group Ltd sebagai pemberi pinjaman Offshore Group Ltd as the lender agreed to extend
menyetujui perpanjangan untuk fasilitas pinjaman the loan facility of USD 5,000,000 until December
sebesar USD 5.000.000 sampai dengan 31 Desember 31, 2026.
2026.
Karena kondisi ekonomi peminjam yang belum Due to the borrowers economic condition that has
sepenuhnya pulih akibat pandemi covid-19, pemberi not fully recovered due to covic-19 pandemic, the
pinjaman setuju untuk sementara tidak lender agreed to temporarily not charge any
membebankan bunga atas pinjaman ini. Suku bunga interest on this loan. Interest rate for subsequent
untuk periode berikutnya akan ditentukan periods will be determined base on both parties
berdasarkan kesepakatan kedua belah pihak. agreement.
Pokok-pokok kesepakatan adalah sebagai berikut : The main points of the agreement are as follows:
Limit Fasilitas USD 5.000.000,- Facility Limits
Bunga 0% per tahun/year Rate
Tanggal Jatuh Tempo 31 Desember 2026/December 31, 2026 Maturity Period
Limit yang sudah terpakai per 30 September 2023 sebesar The limit that has been used as of September 30, 2023 is
USD 2.869.357.12 USD 2,869,357.12
Sesuai addendum tersebut di atas baik limit fasilitas According to the addendum above, both the USD
USD 2,000,000.00 maupun limit fasilitas USD 2,000,000.00 facility limit and the USD
5,000,000.00 yang menyetujui tingkat bunga 5,000,000.00 facility limit which agrees the
menjadi 0% maka untuk periode 01 Januari 2019 sd interest rate to be 0%, for the period January 1
31 Desember 2021 perusahaan telah menghapus 2019 to December 31 2021 the company has
buku hutang bunga sebesar USD 242,401.34 atau written off interest payables of USD 242,401.34 or
setara dengan Rp.3.440.360.659 kepada kelompok equivalent to IDR 3,440,360,659 to other income
akun pendapatan lain-lain account group
42
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
20 HUTANG LAIN-LAIN (lanjutan) 20 OTHERS LOANS (continued)
Saldo hutang pokok dan bunga kepada Etona The principal and interest payable balances to
Offshore Group Ltd dalam bentuk valas sebagai Etona Offshore Group Ltd in foreign currency are
berikut: as follows:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
USD USD
Hutang pokok 4,869,357.12 4,869,357.12 Principal Loans
Hutang bunga (Lihat catatan no.15) 1,718,426.44 1,718,426.44 Interest Payable (See Note no. 15)
Total 6,587,783.56 6,587,783.56 Total
Hutang PT. Ridatos Indonesia : PT. Ridatos Indonesia Loans :
Berdasarkan perjanjian hutang piutang pada tanggal Based on the payables agreement on February 26
26 Februari 2019, perseroan mendapat fasilitas 2019, the company obtained a loan facility from
pinjaman dari PT. Ridatos Indonesia (Pihak Berelasi) PT. Ridatos Indonesia (Related Parties) with a limit
sebesar limit sampai dengan Rp.5.000.000.000 (lima of up to IDR 5,000,000,000 (five billion) for a
milyar) untuk jangka waktu 3 tahun sampai dengan period of 3 years until February 26, 2022.
26 Februari 2022.
Berdasarkan Addendum tanggal 1 April 2021, PT. Based on the Addendum dated April 1, 2021, PT.
Ridatos Indonesia sebagai pemberi pinjaman Ridatos Indonesia as the lender agreed to the
menyetujui perpanjangan untuk fasilitas pinjaman extension for the loan facility as follows:
sebagai berikut :
Limit Fasilitas Rp 5.000.000.000 Facility Limits
Bunga 0% per tahun/year Rate
Tanggal Jatuh Tempo 22 Februari 2025/February 22, 2025 Maturity Date
Saldo kewajiban pokok per 30 September 2023 The principal liability balance as of September 30,
adalah Rp 4.500.000.000 dan kewajiban tersebut 2023 is IDR 4,500,000,000 and this obligation is
tidak dikenakan bunga. non-interest bearing.
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
21 MODAL SAHAM 21 SHARE CAPITAL
30 September 2023 September 30, 2023
Nama Pemegang Saham Jumlah Lembar Saham Nilai Saham %
/Share Holders /Number of Shares /Share Value
Seri A Seri B Seri A @ Rp.250 Seri B @ Rp.200
PT. Golden Lestari 90,300,000 436,175,716 22,575,000,000 87,235,143,200 86.57%
Masyarakat lainnya (dibawah 5%)/
Others Public (below 5%)
81,700,000 - 20,425,000,000 - 13.43%
Total 172,000,000 436,175,716 43,000,000,000 87,235,143,200 100.00%
31 Desember 2022 December 31, 2023
Nama Pemegang Saham Jumlah Lembar Saham Nilai Saham %
/Share Holders /Number of Shares /Share Value
Seri A Seri B Seri A @ Rp.250 Seri B @ Rp.200
PT. Golden Lestari 90,300,000 436,175,716 22,575,000,000 87,235,143,200 86.57%
Masyarakat lainnya (dibawah 5%)/
Others Public (below 5%)
81,700,000 - 20,425,000,000 - 13.43%
Total 172,000,000 436,175,716 43,000,000,000 87,235,143,200 100.00%
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Extraordinary General Meeting of
Biasa (RUPSLB) yang dilaksanakan pada tanggal 28 Shareholders (EGMS) held on March 28 2016 and
Maret 2016 dan dituangkan dalam Akta Risalah stated in the Deed of Minutes of Extraordinary
Rapat Umum Pemegang Saham Luar Biasa No. 65 General Meeting of Shareholders No. 65 dated
tanggal 2016 dari Notaris R, Tendy Suwarman SH 2016 from Notary R, Tendy Suwarman SH with it
diputuskan sebagai berikut: was conducted as follows :
1 Menyetujui perubahan nilai nominal atas saham 1 Approved the change in nominal value of the
) yang telah ditempatkan dan disetor penuh ) shares that have been issued and fully paid
sejumlah 86.000.000 (delapan puluh enam juta) shares in the amount of 86,000,000 (eighty six
saham dengan nilai nominal Rp. 500 (lima ratus million) shares with a nominal value of Rp. 500
rupiah) setiap saham menjadi Saham Seri A. (five hundred rupiah) per share to become
Saham portepel yang semula sejumlah Series A Shares. Portfolio shares which were
258.000.000 (duaratus lima puluh delapan juta) originally 258,000,000 (two hundred fifty eight
saham dengan nilai nominal Rp.500 (lima ratus million) shares with a nominal value of Rp. 500
rupiah) setiap saham menjadi sejumlah (five hundred rupiah) per share became
322.500.000 (tiga ratus dua puluh dua juta lima 322,500,000 (three hundred twenty two million
ratus ribu) saham dengan nilai nominal Rp. 400 five hundred thousand) shares with a nominal
(empat ratus rupiah) setiap saham dan menjadi value of Rp. 400 (four hundred rupiah) per
Saham Seri B. share and become Series B Shares.
44
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
21 MODAL SAHAM (lanjutan) 21 SHARE CAPITAL (continued)
2 Menyetujui penambahan modal ditempatkan dan 2 Approved the addition of the issued and fully
) disetor penuh Perseroan Tanpa Memberikan Hak ) paid capital of the Company Without Giving Pre-
Memesan Efek Terlebih Dahulu kepada Pemegang emptive Rights to the Company's Shareholders
Saham Perseroan yang dilaksanakan dengan which was carried out by placing 218,087,858
(two hundred eighty seven eighty eight) new
penempatan 218.087.858 (dua ratus delapan
Series B shares in portfolio to PT. Golden
puluh tujuh delapan puluh delapan) saham baru
Lestari with a value of Rp. 87,235,143,200
Seri B dalam portepel kepada PT. Golden Lestari (eighty-seven billion two hundred thirty-five
dengan nilai Rp. 87.235.143.200 (delapan puluh million one hundred forty-three thousand and
tujuh milyar dua ratus tiga puluh lima juta seratus two hundred rupiah) in the context of debt
empat puluh tiga ribu dua ratus rupiah) dalam settlement.
rangka pelunasan utang.
Sesuai hasil Rapat Umum Pemegang Saham Tahunan In accordance with the results of the Annual
yang dituangkan dalam Akta Risalah Rapat Umum General Meeting of Shareholders as set forth in the
Pemegang Saham No. 174 tanggal 29 Juni 2016 yang Deed of Minutes of the General Meeting of
dibuat oleh Notaris R, Tendy Suwarman SH., telah Shareholders No. 174 dated 29 June 2016 made by
Notary R, Tendy Suwarman SH., it has been
disetujui pemecahan nilai nominal Saham seri A dari
approved for splitting the nominal value of Series A
Rp. 500 per saham menjadi Rp. 250 per saham dan
shares of Rp. 500 per share to Rp. 250 per share
nilai nominal Saham Seri B dari Rp 400 per saham
and the nominal value of Series B Shares from IDR
menjadi Rp. 200 per saham. Keputusan Rapat Umum 400 per share to IDR. 200 per share. The decision
Pemegang Saham Nilai Nominal baru berlaku efektif of the General Meeting of Shareholders of the new
tanggal 1 September 2016. Nominal Value became effective on September 1,
2016.
Komposisi modal dasar dan modal yang telah The composition of authorized capital, issued &
ditempatkan & disetor penuh serta modal yang fully paid capital and unpaid capital is as follows:
belum disetor sebagai berikut:
Saham /Share @ Rp Total
1 Modal Dasar Authorized capital -
Saham Seri A 172,000,000 250 43,000,000,000 Series A Share
Saham Seri B 645,000,000 200 129,000,000,000 Series B Share
Total Modal Dasar 817,000,000 172,000,000,000 Total Authorized capital
2 Modal ditempatkan dan disetor penuh Issued and fully deposited capital -
Saham Seri A 172,000,000 250 43,000,000,000 Series A Share
Saham Seri B 436,175,716 200 87,235,143,200 Series B Share
Total Modal Ditempatkan dan Disetor Total Issued and fully deposited
608,175,716 130,235,143,200
Penuh capital
3 Modal yang belum disetor Unpaid capital -
Saham Seri A - - - Series A Share
Saham Seri B 208,824,284 200 41,764,856,800 Series B Share
Total Modal yang belum Disetor Penuh 208,824,284 41,764,856,800 Total Unpaid capital
(Lihat Catatan 1b) (See Note 1b)
45
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
22 LABA/(RUGI) PER SAHAM 22 PROFIT/(LOSS) PER SHARE
Total Laba/(Rugi) Tahun Berjalan yang digunakan The total Profit/(Loss) for the Year used in
dalam menghitung Laba/(Rugi) per Saham untuk calculating the Profit/(Loss) per Share for the
periode yang berakhir tanggal 30 September 2023 period ended September 30, 2023 was (IDR
adalah (Rp 1,920,363,058) dan 30 September 2022 1,920,363,058) and September 30, 2022 was (IDR
3,186,313,001). The total outstanding shares used
adalah (Rp 3,186,313,001). Total Saham beredar
as the denominator to calculate the Current Year's
yang digunakan sebagai denominator untuk
Profit/(Loss) per share for the current period ended
menghitung Laba/(Rugi) Tahun Berjalan per saham September 30, 2023 and September 30, 2022
untuk periode berjalan yang berakhir pada tanggal amounted to 608,175,716 shares. Consists of
30 September 2023 dan 30 September 2022 adalah 172,000,000 Series A Shares and 436,175,716
sebanyak 608.175.716 saham. Terdiri dari Saham Series B Shares
Seri A. 172.000.000 dan Saham Seri B. 436.175.716
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
23 PENJUALAN 23 SALES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
- Lokal 72,502,727,757 90,580,066,727 Local -
Total 72,502,727,757 90,580,066,727 Total
Tidak terdapat penjualan kepada pihak yang There are no sales to related parties.
mempunyai hubungan istimewa.
Terjadi penurunan penjualan pada periode bulan There was a decrease in sales in the period January
Januari sampai dengan September tahun 2023 to September 2023 of 19.96% compared to 2022
sebesar 19,96% dibandingkan dengan tahun 2022 due to a decrease in sales at Counter-Offline.
disebabkan penurunan penjualan di Counter-Offline.
24 BEBAN POKOK PENJUALAN 24 COST OF SALES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
Persediaan Bahan Baku Awal 5,389,309,943 2,584,106,911 Beginning Raw Material Inventory
Pembelian Bahan Baku 18,870,049,136 34,651,368,271 Purchase of Raw Material
Persediaan Bahan Baku Akhir (3,603,658,082) (5,176,622,475) Ending Raw Material Inventory
Bahan Baku yang digunakan 20,655,700,997 32,058,852,707 Raw Material Consumed
Tenaga Kerja 19,764,159,385 20,318,912,310 Direct Labor
lmbalan Pasca kerja 1,515,744,549 1,451,467,072 Post Employment Benefits
Beban pabrikasi 9,096,904,977 7,208,843,483 Factory Overhead
Total beban produksi 51,032,509,908 61,038,075,572 Total Production Costs
Persediaan awal tahun barang dalam proses 2,829,167,083 1,499,505,249 Beginning Work In Process
Persediaan akhir tahun barang dalam proses (3,391,400,180) (1,725,547,796) Ending Work In Process
Beban pokok produksi 50,470,276,811 60,812,033,025 Cost of Goods Manuafactured
Persediaan awal tahun barang jadi 36,777,188,868 25,959,841,054 Beginning Finished Goods
Persediaan akhir tahun barang jadi (40,204,159,607) (29,301,495,238) Ending Finished Goods
Beban Pokok Penjualan 47,043,306,072 57,470,378,841 Cost of Sales
Rincian Beban Pabrikasi adalah sebagai berikut : Details of Manufacturing Expenses are as follows:
- Gaji dan Upah 5,759,513,069 4,181,285,072 Salary and Wages -
- lmbalan Pasca Kerja 518,711,544 544,865,066 Post Employment Benefits -
- Listrik dan Energi 862,151,150 905,618,428 Electricity and Energy -
- Kendaraan dan Pemeliharaan 326,951,800 255,030,316 Transportation & Maintenance -
- Penyusutan Aset tetap 143,238,501 200,594,007 Fixed asset depreciation cost -
- Suku Cadang dan Alat Pembantu 866,097,337 538,166,623 Spare Parts and Auxiliary Tools -
- Asuransi dan Lain-Lain 620,241,576 583,283,971 Insurance and Others -
Total Beban Pabrikasi 9,096,904,977 7,208,843,483 Total Manufacturing Expenses
Terdapat pembelian per supplier yang melebihi 10% dari There are purchases per supplier that exceed 10% of the
Total pembelian bahan baku yaitu : total purchase of raw materials, namely:
- Xiamen Uniworld International Trade Co 3,969,717,172 9,515,137,982 Xiamen Uniworld International Trade Co -
- PT. Hema Jaya Perkasa - 4,570,185,400 PT. Hema Jaya Perkasa -
- PT. Grand Chemical Indonesia - PT. Grand Chemical Indonesia -
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
25 BEBAN PENJUALAN 25 SELLING EXPENSES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
- Gaji Pegawai dan SPG/SPB 11,252,928,781 9,457,644,541 Salaries of Employee and SPG/SPB -
- lmbalan Pasca Kerja 336,535,083 353,503,242 Post Employment Benefits -
- Pemasaran, Pengangkutan, Promosi dan Marketing, Transportation, Promotion and -
lainnya 5,174,375,217 3,635,968,222 others
Total 16,763,839,081 13,447,116,005 Total
26 BEBAN ADMINISTRASI DAN UMUM 26 GENERAL & ADMINISTRATION EXPENSES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
- Gaji dan Tunjangan 7,348,420,719 6,494,720,350 Salaries and allowances -
- lmbalan Pasca Kerja 656,277,579 689,309,640 Post Employment Benefits -
- Biaya Kantor 1,524,574,979 1,435,002,339 Office Expenses -
- Perijinan dan Lain-lain 430,248,192 558,611,074 Licensing and Others -
- Penyusutan Aset Tetap dan Amortisasi 190,016,280 271,491,597 Fixed asset depreciation & Amortization -
- Pos, Telepon dan Teleks, ATK 217,000,131 190,520,376 Post, Telephone and Telex, ATK -
- Perjalanan Dinas dan Transportasi 200,771,623 100,901,995 Business Travel and Transportation -
Total 10,567,309,503 9,740,557,371 Total
27 PENDAPATAN DAN BEBAN LAIN-LAIN 27 OTHER INCOME AND EXPENSES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
PENDAPATAN LAIN-LAIN OTHER INCOME
- Pendapatan Lain-lain 294,425,579 249,347,795 Other Income -
Total 294,425,579 249,347,795 Total
BEBAN LAIN-LAIN OTHER EXPENSES
- Beban Lain-lain 115,492,312 1,016,229,460 Other Expenses -
- Beban Penyisihan Piutang Tak Tertagih - 137,532,124
Total 115,492,312 1,153,761,584 Total
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
28 PENDAPATAN DAN BEBAN KEUANGAN 28 FINANCIAL INCOME AND EXPENSES
30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
Rp. Rp.
PENDAPATAN KEUANGAN: FINANCIAL INCOME :
- Pendapatan Bunga Bank & Jasa Giro 18,635,935 34,127,342 Bank Interest Income & Current Acct Serv -
- Pendapatan Selisih kurs 1,831,513,120 - Foreign Exchange Income -
Total 1,850,149,055 34,127,342 Total
BEBAN KEUANGAN : FINANCIAL EXPENSES :
- Beban Bunga Pinjaman & Administrasi Bank 2,624,366,385 2,625,100,678 Interest Exp, Loans & Bank Administration -
- Beban Selisih Kurs - 8,590,410,951 Foreign Exchange Income -
Total 2,624,366,385 11,215,511,629 Total
29 ASET DAN LIABILITAS DALAM MATA UANG ASING 29 ASSETS AND LIABILITIES IN FOREIGN CURRENCY
Perusahaan mempunyai aset dan liabilitas moneter The Company has monetary assets and liabilities
dalam mata uang asing sebagai berikut: denominated in foreign currencies as follows:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Ekuivalen Ekuivalen
TOTAL /Equivalent TOTAL /Equivalent
USD Rp USD Rp
Aset Assets
- Kas dan Bank 3,108.55 48,263,348 2,623.96 41,277,514 Cash and Banks -
Total Aset 3,108.55 48,263,348 2,623.96 41,277,514 Total Assets
Liabilitas Liability
- Hutang PT. PPA 1,655,530.48 25,703,766,233 1,655,530.48 26,043,149,981 PT. PPA Payables -
- Hutang Bunga 1,718,426.44 26,680,288,908 1,718,426.44 27,032,566,328 Interest Payables -
- Hutang Usaha 299,629.31 4,652,044,666 263,591.99 4,146,565,595 Trade Payables -
- Hutang Lain-lain 4,869,357.12 75,601,638,646 4,869,357.12 76,599,856,855 Others Payables -
Total Liabilitas 8,542,943.35 132,637,738,453 8,506,906.03 133,822,138,759 Total Liability
Total Bersih (8,539,834.80) (132,589,475,105) (8,504,282.07) (133,780,861,245) Total Netto
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
30 PENGELOLAAN MODAL 30 CAPITAL MANAGEMENT
Struktur Modal Perusahaan adalah sebagai berikut: The Company's Capital Structure is as follows:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Total Persentase Total Persentase
Rp. / Persentage Rp. / Persentage
Hutang Liability
- Jangka Pendek 83,712,650,264 26.94% 82,945,385,834 27% Short Term -
- Jangka Panjang 142,707,602,679 45.93% 140,951,825,869 45% Long Term -
Total Hutang 226,420,252,943 72.88% 223,897,211,703 72% Total Liability
Ekuitas 84,260,680,892 27.12% 86,565,610,557 28% Equity
Total Hutang & Ekuitas 310,680,933,835 100.00% 310,462,822,260 100% Total Liability & Equity
Tujuan pengelolaan modal Perusahaan adalah untuk The purpose of managing the Company's capital is
pengamanan kemampuan Perusahaan dalam to safeguard the Company's ability to continue as
melanjutkan kelangsungan usaha agar dapat a going concern in order to provide returns for
memberikan hasil bagi pemegang saham dan shareholders and benefits to other stakeholders
manfaat kepada berkepentingan lainnya dan and to maintain an optimum capital structure to
mempertahankan struktur permodalan yang minimize the cost of capital.
optimum untuk meminimalkan biaya modal.
Selain harus memenuhi persyaratan pinjaman, In addition to meeting the loan requirements, the
Perusahaan juga harus mempertahankan struktur Company must also maintain its capital structure
permodalannya pada tingkat yang tidak beresiko at a level that is not at risk to ratings and is on par
terhadap peringkat dan setara dengan pesaingnya. with its competitors.
Rasio hutang terhadap ekuitas (dengan Debt to equity ratio (by comparing interest bearing
membandingkan hutang yang dikenai bunga debt to total equity) is a ratio monitored by
terhadap Total ekuitas) adalah rasio yang diawasi management to evaluate the Company's capital
oleh manajemen untuk mengevaluasi struktur structure and review the effectiveness of the
permodalan Perusahaan dan mereview efektifitas Company's debt, in order to obtain optimum debt.
hutang Perusahaan, agar diperoleh hutang optimum.
Rasio Hutang terhadap Ekuitas Perusahaan adalah The Company's Debt to Equity Ratio is as follows:
sebagai berikut:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Rp. Rp.
Total Hutang yang dikenai Bunga 38,286,081,075 40,725,925,621 Total Payables subject to Interest
Kas dan Setara Kas (2,415,779,450) (1,717,276,418) Cash and cash equivalents
Total Hutang Bersih 35,870,301,625 39,008,649,203 Total Payables Netto
Total Ekuitas teratribusi kepada Pemilik 84,260,680,892 86,565,610,557 Total Equity Attributable to Owners
Rasio hutang terhadap ekuitas bersih 42.57% 45.06% Payables to net equity ratio
50
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
31 KESlNAMBUNGAN USAHA 31 BUSINESS CONTINUITY
Langkah-langkah yang ditempuh oleh PT. Primarindo The steps taken by PT. Primarindo Asia
Asia lnfrastructure Tbk. ("Persero") untuk Infrastructure Tbk. ("Persero") to maintain business
mempertahankan kesinambungan usaha antara lain continuity include:
adalah:
1 Mengelola persediaan agar mencapai Total persediaan 1 Manage inventory in order to achieve optimum total
optimum, inventory,
2 Mengoptimalkan Total produksi sejalan dengan proyeksi 2 Optimizing Total production in line with sales
penjualan dan ketersediaan persediaan projections and inventory availability
3 Secara periodik melakukan evaluasi atas harga produk, 3 Periodically evaluate product prices, adjusted to
disesuaikan dengan kemampuan dan daya serap pasar market ability and absorption as well as competitors'
serta harga produk pesaing, product prices,
4 Melakukan promosi melalui media sosial 4 Promotion through social media
5 Mengadakan bazar sepatu melalui kerjasama dengan 5 Holding a shoe bazaar in collaboration with several
beberapa mall di lokasi strategis, malls in strategic locations,
6 Mengintensifkan penjualan secara online melalui 6 Intensify online sales through increased cooperation
peningkatan kerjasama dengan beberapa toko online with several other online stores
lainnya
7 Melakukan penghematan biaya melalui peningkatan 7 Making cost savings through increasing efficiency and
efisiensi dan produkifitas di segala bidang productivity in all fields
8 Menerima order pembuatan sepatu khusus dari beberapa 8 Received orders for the manufacture of special shoes
instansi di Indonesia, antara lain TNI dan POLDA, serta from several agencies in Indonesia, including the TNI
dari perusahaan lokal lain di Indonesia and POLDA, as well as from other local companies in
Indonesia
9 Perusahaan mengusahakan pengajuan penambahan 9 The company is trying to apply for additional credit
fasilitas kredit facilities
32 TUJUAN DAN KEBIJAKAN RESIKO MANAJEMEN 32 FINANCIAL MANAGEMENT RISK OBJECTIVES AND
KEUANGAN POLICIES
lnstrumen keuangan pokok perusahaan terdiri dari The main financial instruments of the company
kas dan setara kas, piutang usaha, piutang lain-lain, consist of cash and cash equivalents, trade
asset lain-lain, hutang usaha dan beban yang masih receivables, other receivables, other assets, trade
harus dibayar. payables and accrued expenses.
Perusahaan terpengaruh terhadap resiko pasar, The company is exposed to market risk, credit risk,
risiko kredit, risiko likuditas. Manajemen senior liquidity risk. The company's senior management
perusahaan mengawasi manajemen risiko atas risiko- oversees the risk management of those risks.
risiko tersebut.
Direksi menelaah dan menyetujui kebijakan The Board of Directors reviews and approves the
pengelolaan risiko-risiko sebagaimana dirangkum risk management policies as summarized below:
dibawah ini:
Risiko Pasar Market Risk
Risiko Pasar adalah risiko nilai wajar arus kas di Market Risk is the risk of the fair value of future
masa depan atas suatu instrumen keuangan, yang cash flows of a financial instrument, which will
akan berfluktuasi karena perubahan harga pasar. fluctuate due to changes in market prices. Market
Harga pasar mengandung risiko nilai tukar mata prices carry foreign currency exchange rate risk.
uang asing. lnstrumen keuangan yang terutama The financial instruments that are particularly
terpengaruh oleh risiko pasar adalah pinjaman affected by market risk are short-term loans, cash
jangka pendek, kas dan setara kas. and cash equivalents.
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
32 TUJUAN DAN KEBIJAKAN RESIKO MANAJEMEN 32 FINANCIAL MANAGEMENT RISK OBJECTIVES AND
KEUANGAN (lanjutan) POLICIES (continued)
Risiko Mata Uang Asing Foreign Currency Risk
Risiko Mata Uang Asing adalah risiko nilai wajar arus Foreign Currency Risk is the risk of the fair value of
kas di masa depan yang berfluktuasi karena future cash flows that fluctuate due to changes in
perubahan kurs mata uang asing. Pendapatan valuta foreign currency exchange rates. Foreign
asing dari kegiatan ekspor merupakan lindung nilai exchange earnings from export activities are an
yang efektif terhadap biaya-biaya Perusahaan dalam effective hedge against the Company's expenses
mata uang asing. Perusahaan akan membeli valuta in foreign currencies. The company will purchase
asing secara tunai (spot) untuk melakukan foreign currency in cash (spot) to make payments
pembayaran atas sisa biaya-biaya dalam mata uang for the remaining costs in foreign currency that are
asing yang tidak terlindungi nilai. not hedged.
Risiko Kredit Credit Risk
Risiko Kredit adalah risiko dimana lawan transaksi Credit risk is the risk that the counterparty will not
tidak akan memenuhi kewajibannya berdasarkan fulfill its obligations under a financial instrument or
instrumen keuangan atau kontrak pelanggan, yang customer contract, which results in a financial loss.
menyebabkan kerugian keuangan. Perusahaan The Company is only exposed to credit risk from
hanya terkena risiko kredit dari kegiatan operasi operating activities related to sales. Customer
yang berhubungan dengan penjualan. Risiko kredit credit risk is managed by the Board of Directors in
pelanggan dikelola oleh Direksi sesuai denqan accordance with Company policies, established
kebijakan Perusahaan, prosedur dan pengendalian procedures and controls relating to customer credit
yang telah ditetapkan yang berkaitan dengan risk management. The customer's receivable
manajemen risiko kredit pelanggan. Posisi piutang position is regularly monitored.
pelanggan dipantau secara teratur.
Risiko Likuiditas Liquidity Risk
Manajemen risiko likuiditas yang berhati-hati berarti Prudent liquidity risk management means
mempertahankan kas dan setara kas yang memadai maintaining adequate cash and cash equivalents
untuk mendukung kegiatan bisnis secara tepat to support business activities on a timely basis.
waktu. Perusahaan menjaga keseimbangan antara The company maintains a balance between the
kesinambungan penagihan piutang serta melalui continuity of collection of accounts receivable and
fleksibilitas penggunaan pinjaman bank mengelola managing liquidity risk through the flexibility of
risiko likuiditas. using bank loans.
Risiko Tingkat Suku Bunga atas Arus Kas Interest Rate Risk of Cash Flows
Risiko Tingkat Suku Bunga atas Arus Kas adalah Interest Rate Risk on Cash Flows is the risk that
risiko dimana arus kas dimasa depan akan future cash flows will fluctuate due to changes in
berfluktuasi karena perubahan tingkat suku bunga market interest rates. The Company is exposed to
pasar. Perusahaan terpengaruh risiko perubahan the risk of changes in market interest rates mainly
suku bunga pasar terutama terkait dengan kas dan related to cash and cash equivalents and short-
setara kas dan pinjaman jangka pendek. term loans.
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
33 INSTRUMEN KEUANGAN 33 FINANCIAL INSTRUMENTS
Nilai wajar didefinisikan sebagai total dimana Fair value is defined as the amount at which the
instrumen tersebut dapat dipertukarkan di dalam instrument can be exchanged in a short-term
transaksi jangka pendek antara pihak yang
transaction between willing and knowledgeable
berkeinginan dan memiliki pengetahuan yang
parties through an arm's length transaction, other
memadai melalui suatu transaksi yang wajar, selain
than in a forced sale or sale of liquidity. Fair value
dalam penjualan terpaksa atau penjualan likuiditas.
Nilai wajar didapatkan dari kuotasi harga pasar, is obtained from quoted market prices, discounted
modal arus kas diskonto dan modal penentuan harga cash flow capital and option pricing capital.
opsi yang sewajarnya.
lnstrumen keuangan yang disajikan di dalam laporan Financial instruments presented in the statement
posisi keuangan dicatat sebesar nilai wajar, atau of financial position are recorded at fair value, or
sebaliknya, disajikan dalam modal tercatat apabila vice versa, presented in recorded capital if the
total tersebut mendekati nilai wajarnya atau nilai total is close to fair value or the fair value cannot
wajarnya tidak dapat di ukur secara handal. be measured reliably.
Tabel dibawah ini menyajikan perbandingan atas The table below presents a comparison of the
nilai tercatat dengan nilai wajar dari instrumen carrying amount with the fair value of the
keuangan Perusahaan yang tercatat dalam laporan
Company's financial instruments recorded in the
keuangan.
financial statements.
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Nilai Tercatat Nilai Wajar Nilai Tercatat Nilai Wajar
/Carrying Value /Fair Value /Carrying Value /Fair Value
Aset Keuangan Financial Assets
Kas dan Setara Kas 2,415,779,450 2,415,779,450 1,717,276,418 1,717,276,418 Cash and cash equivalents
Piutang : Receivables :
- Piutang Usaha 3,064,550,741 3,064,550,741 6,300,348,620 6,300,348,620 Trade Receivables -
- Piutang Lain-lain 4,549,754,408 4,549,754,408 4,549,754,408 4,549,754,408 Others Receivables -
Aset Lain-lain 1,309,792,837 1,309,792,837 1,554,487,614 1,554,487,614 Others Assets
Total Aset Keuangan 11,339,877,436 11,339,877,436 14,121,867,060 14,121,867,060 Total Financial Assets
Liabilitas Keuangan Financial Liability
Hutang Usaha 17,639,250,319 17,639,250,319 18,949,783,391 18,949,783,391 Trade Payables
Beban Akrual 17,555,556,226 17,555,556,226 18,382,328,805 18,382,328,805 Accrual Expenses
Total Liabilitas Keuangan 35,194,806,545 35,194,806,545 37,332,112,196 37,332,112,196 Total Financial Liability
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate
nilai wajar : fair value:
Nilai wajar kas dan setara kas, piutang usaha, The fair values of cash and cash equivalents, trade
piutang lain-lain, aset lainnya, hutang usaha dan receivables, other receivables, other assets, trade
beban yang masih harus dibayar mendekati nilai payables and accrued expenses approximate their
tercatat karena jangka waktu yang pendek atas carrying amounts due to the short term of these
instrumen keuangan tersebut. financial instruments.
53
Page 57
PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk.
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
TANGGAL 30 SEPTEMBER 2023 DAN 31 DESEMBER 2022 AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022
34 INFORMASI LAINNYA 34 OTHERS INFORMATION
Sesuai dengan surat nomor 063/PAI-Dir/IX/2023 In accordance with letter number 063/PAI-
tanggal 25 September 2023 Perusahaan mengajukan Dir/IX/2023 dated September 25 2023, the
Permohonan Penjadwalan Kembali Hutang kepada Company submitted an Application for Debt
PT. Perusahaan Pengelola Aset yang semula akan Rescheduling to PT. Perusahaan Pengelola Aset
jatuh tempo pada akhir tahun 2024 menjadi akhir which was originally due at the end of 2024 will
tahun 2028. now be the end of 2028.
Sampai dengan tanggal laporan, permohonan masih As of the report date, the application is still in the
dalam tahap pembahasan discussion stage
35 PERISTIWA SETELAH TANGGAL NERACA 35 SIGNIFICANT EVENTS AFTER THE BALANCE SHEET
DATE
Tidak ada peristiwa penting setelah tanggal Neraca There are no important events after the balance
sheet date
54
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