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Nomor Surat 155/DIR-MI/X/2023
Nama Emiten Mitra Investindo Tbk
Kode Emiten MITI
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT Wasesa Pelayaran Indonesia 1955 Berjalan 114.181.433.619 PENUH IDR 99.81
Line untuk
pengangkut
penumpang
dan barang
2 PT Pelayaran Pelayaran Indonesia 2020 Berjalan 127.141.113.222 PENUH IDR 99.0
Karana LIne untuk
pengangkut
penumpan
dan barang
3 PT Karya Abdi Pengangkutan Indonesia 1986 Berjalan 84.966.803.298 PENUH IDR 70.0
Luhur dan
pergudangan
Dokumen ini merupakan dokumen resmi Mitra Investindo Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Mitra
Investindo Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas Mitra Investindo Tbk Entity name
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas MITI Entity code
Nomor identifikasi entitas AA283 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor K. Transportation & Logistic Sector
Subsektor K2. Logistics & Deliveries Subsector
Industri K21. Logistics & Deliveries Industry
Subindustri K211. Logistics & Deliveries Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Pengembangan / Development
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas grup / Group entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal III / Third Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan September 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya September 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Satuan Penuh / Full Amount statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Tidak / No Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan KAP Paul Hadiwinata, Hidajat, Current year auditor
Arsono, Retno, Palilingan &
Rekan
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Nama partner audit tahun berjalan Hansen Bunardi Wijoyo, S.E., Name of current year audit signing
CPA partner
Lama tahun penugasan partner yang Number of years served as audit
2
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
156,042,228,941 131,036,973,035
equivalents
Aset keuangan lancar Current financial assets
Aset keuangan lancar Other current financial
7,411,398,362 7,790,197,193
lainnya assets
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
45,129,472,343 39,679,173,628
ketiga parties
Piutang usaha pihak Trade receivables
10,491,985,358
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
624,142,190 240,325,423
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 2,634,992,459 2,306,384,721 Current inventories
Biaya dibayar dimuka Current prepaid expenses
10,152,231,764 7,918,277,836
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
0
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
8,570,000 736,939,549
lancar
Aset tidak lancar atau Non-current assets or
kelompok lepasan disposal groups classified
0
diklasifikasikan sebagai as held-for-sale
dimiliki untuk dijual
Jumlah aset lancar 222,003,036,059 200,200,256,743 Total current assets
Aset tidak lancar Non-current assets
Dana yang dibatasi Non-current restricted
penggunaannya tidak 0 funds
lancar
Aset pajak tangguhan 1,539,723,028 1,539,723,027 Deferred tax assets
Properti investasi 3,702,900,000 3,702,900,000 Investment properties
Aset tetap Property, plant, and
142,958,691,663 145,850,420,452
equipment
Aset hak guna 0 Right of use assets
Goodwill 116,816,635,775 116,816,635,775 Goodwill
Aset tidak lancar Other non-current
5,647,106,638 6,923,124,327
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 270,665,057,104 274,832,803,581 Total non-current assets
Jumlah aset 492,668,093,163 475,033,060,324 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
10,000,000,000 12,500,000,000
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
1,328,258,550 6,853,945,733
ketiga third parties
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Utang usaha pihak Trade payables
405,042,760 5,911,015
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
776,709,181 2,702,252,179
ketiga third parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
18,613,235,396 20,636,834,973
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
8,682,487,647 14,048,563,752
pendek expenses
Utang pajak 6,990,130,401 10,700,656,708 Taxes payable
Pendapatan diterima Current unearned
0
dimuka jangka pendek revenue
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of consumer
tempo dalam satu financing payables
0
tahun atas utang
pembiayaan
konsumen
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 604,271,564 612,305,254 liabilities
tahun atas liabilitas
sewa pembiayaan
Liabilitas Other current
non-keuangan jangka 0 183,867,080 non-financial liabilities
pendek lainnya
Jumlah liabilitas Total current
47,400,135,499 68,244,336,694
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
0
tangguhan
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term finance
panjang atas lease liabilities
340,047,199 787,385,037
liabilitas sewa
pembiayaan
Provisi jangka Non-current
panjang provisions
Provisi restorasi Non-current
dan rehabilitasi provisions for
0
jangka panjang restoration and
rehabilitation
Kewajiban imbalan Long-term
pasca kerja jangka 11,532,703,227 12,003,516,039 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
11,872,750,426 12,790,901,076
jangka panjang liabilities
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Jumlah liabilitas 59,272,885,925 81,035,237,770 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 231,036,775,150 231,036,775,150 Common stocks
Tambahan modal Additional paid-in
13,525,382,696 13,525,382,696
disetor capital
Cadangan pengukuran Reserve of
kembali program 1,203,432,537 1,203,432,537 remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan 53,491,927,081 22,265,330,689 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
299,257,517,464 268,030,921,072
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
134,137,689,774 125,966,901,482
non-pengendali
Jumlah ekuitas 433,395,207,238 393,997,822,554 Total equity
Jumlah liabilitas dan Total liabilities and equity
492,668,093,163 475,033,060,324
ekuitas
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[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 September 2023 30 September 2022
Penjualan dan pendapatan Sales and revenue
244,900,354,808 72,735,006,940
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 151,610,584,253 ) ( 45,987,083,416 )
pendapatan
Jumlah laba bruto 93,289,770,555 26,747,923,524 Total gross profit
Beban umum dan administrasi General and administrative
( 37,623,826,799 ) ( 16,743,822,208 )
expenses
Pendapatan keuangan 1,795,850,682 279,656,875 Finance income
Beban bunga dan keuangan ( 276,156,172 ) ( 156,529,788 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
( 363,734,563 ) 707,099,676
kurs mata uang asing foreign exchange rates
Beban pajak final ( 543,326,460 ) ( 583,416,033 ) Final tax expenses
Pendapatan lainnya 225,225,225 Other income
Beban lainnya ( 537,402,821 ) Other expenses
Keuntungan (kerugian) lainnya 243,380,000 7,073,684 Other gains (losses)
Jumlah laba (rugi) sebelum Total profit (loss) before tax
56,209,779,647 10,257,985,730
pajak penghasilan
Pendapatan (beban) pajak ( 9,982,401,497 ) ( 1,669,764,014 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
46,227,378,150 8,588,221,716
yang dilanjutkan continuing operations
Jumlah laba (rugi) 46,227,378,150 8,588,221,716 Total profit (loss)
Jumlah laba rugi komprehensif 46,227,378,150 8,588,221,716 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
36,537,699,647 8,588,221,716
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 9,689,678,503 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 36,537,699,647 8,588,221,716 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 9,689,678,503 attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 10.32 3.52 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor kembali program ditentukan diatribusikan kepada Ekuitas
non-pengendali
imbalan pasti penggunaannya entitas induk
Reserve of
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Non-controlling interests Equity
earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
176,149,418,300 ( 126,149,418,300 ) 7,012,055,057 57,012,055,057 57,012,055,057
period
Penyesuaian Adjustments
Penyesuaian lainnya 54,887,356,850 139,674,800,996 1,203,432,537 15,253,275,631 211,018,866,015 125,966,901,482 336,985,767,497 Other adjustments
Posisi ekuitas, awal periode 231,036,775,150 13,525,382,696 1,203,432,537 22,265,330,689 268,030,921,072 125,966,901,482 393,997,822,554 Equity position, beginning of the period
Laba (rugi) 36,537,699,647 36,537,699,647 9,689,678,503 46,227,378,150 Profit (loss)
Distribusi dividen kas ( 5,311,103,255 ) ( 5,311,103,255 ) ( 1,518,890,211 ) ( 6,829,993,466 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 231,036,775,150 13,525,382,696 1,203,432,537 53,491,927,081 299,257,517,464 134,137,689,774 433,395,207,238 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Cadangan selisih Kepentingan
Saham biasa Tambahan modal disetor ditentukan ditentukan diatribusikan kepada Ekuitas
kurs penjabaran non-pengendali
penggunaannya penggunaannya entitas induk
Reserve of exchange
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital differences on Non-controlling interests Equity
earnings earnings parent entity
translation
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 82,231,016,000 ( 32,231,016,000 ) 0 1,788,966,994 51,788,966,994 51,788,966,994 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penyesuaian lainnya 93,918,402,300 ( 93,918,402,300 ) 5,223,088,063 5,223,088,063 5,223,088,063 Other adjustments
Posisi ekuitas, awal periode 176,149,418,300 ( 126,149,418,300 ) 0 7,012,055,057 57,012,055,057 57,012,055,057 Equity position, beginning of the period
Laba (rugi) 0 8,588,221,716 8,588,221,716 8,588,221,716 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 0 0 Other comprehensive income
Posisi ekuitas, akhir periode 176,149,418,300 ( 126,149,418,300 ) 15,600,276,773 65,600,276,773 65,600,276,773 Equity position, end of the period
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[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
30 September 2023 30 September 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari Receipts from customers
232,073,903,154 44,522,724,090
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 99,185,264,404 ) ( 27,752,945,004 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 36,918,617,226 ) ( 10,307,935,792 )
tunjangan allowances
Pembayaran beban umum Payments for general and
( 49,035,684,328 ) ( 3,350,029,737 )
dan administrasi administrative expense
Kas diperoleh dari Cash generated from (used
46,934,337,196 3,111,813,557
(digunakan untuk) operasi in) operations
Penerimaan bunga, hasil Interest, investment income,
investasi, provisi, dan komisi 1,596,484,263 279,656,875 fees and commissions
received
Pembayaran pajak Payments for corporate
( 9,697,552,124 ) ( 1,669,764,014 )
penghasilan badan income tax
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 1,542,736,460 ) ( 583,416,032 ) from operating activities
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 37,290,532,875 1,138,290,386 activities before changes in
dari (digunakan untuk) assets and liabilities
aktivitas operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
37,290,532,875 1,138,290,386
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
225,225,225
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 5,232,237,928 ) ( 2,028,193,793 )
aset tetap property, plant and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 5,007,012,703 ) ( 2,028,193,793 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran pinjaman bank ( 2,845,314,819 ) Payments of bank loans
Penerimaan utang pihak Proceeds from due to related
6,572,955,280 3,675,617,466
berelasi parties
Pembayaran utang pihak Payments of due to related
( 3,740,009,568 ) ( 9,865,150,966 )
berelasi parties
Pembayaran dividen dari Dividends paid from financing
( 6,823,186,386 )
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
Page 11
kas lainnya dari aktivitas ( 186,000,000 ) 15,000,000,000 from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 7,021,555,493 ) 8,810,466,500
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
25,261,964,679 7,920,563,093
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
131,036,973,035 36,487,170,155
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 256,708,773 ) 260,847,777
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
156,042,228,941 44,668,581,025
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian telah disusun dan disajikan sesuai dengan Standar Akuntansi Basis of preparation of consolidated financial
konsolidasian Keuangan di Indonesia (?SAK?), yang mencakup Pernyataan Standar Akuntansi Keuangan (?PSAK?) statements
dan Interpretasi Standar Akuntansi Keuangan (?ISAK?) yang diterbitkan oleh Dewan Standar
Akuntansi Keuangan Ikatan Akuntan Indonesia dan Dewan Standar Akuntansi Syariah Ikatan Akuntan
Indonesia serta peraturan regulator Pasar Modal dan peraturan terkait yang diterbitkan oleh Otoritas
Jasa Keuangan (?OJK?), khususnya Peraturan No. VIII.G.7 Lampiran Keputusan Ketua OJK No.
KEP-347/BL/2012 tanggal 25 Juni 2012 yang terdapat di dalam Peraturan dan Pedoman Penyajian
dan Pengungkapan Laporan Keuangan yang diterbitkan oleh OJK. Kebijakan ini telah diterapkan
secara konsisten terhadap seluruh tahun yang disajikan, kecuali jika dinyatakan lain. Laporan
keuangan konsolidasian disusun sesuai dengan PSAK No. 1, ?Penyajian Laporan Keuangan?.
Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan
basis akrual, menggunakan dasar akuntansi biaya historis, kecuali untuk beberapa akun tertentu yang
disajikan berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi
masing-masing akun tersebut.Laporan arus kas konsolidasian disusun dengan menggunakan metode
langsung (direct method) dengan mengklasifikasikan arus kas sebagai aktivitas operasi, investasi dan
pendanaan. The financial statements have been prepared and presented in accordance with
Indonesian Financial Accounting Standards (?SAK?), which comprise the Statements of Financial
Accounting Standards (?PSAK?) and Interpretations to Financial Accounting Standards (?ISAK?)
issued by the Financial Accounting Board of the Indonesian Institute of Accountants and Sharia
Accounting Standards Board of the Indonesian Institute of Accountants and Capital Market regulatory
and the related Financial Services Authority?s (?OJK?) regulation, particularly Rule No. VIII.G.7
Attachment of Chairman of OJK?s decision No. KEP-347/BL/2012 dated 25 June 2012 on the
Regulations and Guidelines on Financial Statement Presentation and Disclosures issued by OJK.
These policies have been consistently applied to all years presented, unless otherwise stated.The
financial statements have been prepared and presented in accordance with Indonesian Financial
Accounting Standards (?SAK?), which comprise the Statements of Financial Accounting Standards
(?PSAK?) and Interpretations to Financial Accounting Standards (?ISAK?) issued by the Financial
Accounting Board of the Indonesian Institute of Accountants and Sharia Accounting Standards Board
of the Indonesian Institute of Accountants and Capital Market regulatory and the related Financial
Services Authority?s (?OJK?) regulation, particularly Rule No. VIII.G.7 Attachment of Chairman of
OJK?s decision No. KEP-347/BL/2012 dated 25 June 2012 on the Regulations and Guidelines on
Financial Statement Presentation and Disclosures issued by OJK. These policies have been
consistently applied to all years presented, unless otherwise stated.The consolidated financial
statements have been prepared in accordance with SFAS No. 1, ?Presentation of Financial
Statements?. The consolidated financial statements, except the consolidated statement of cash flows,
have been prepared on the accrual basis, using the historical cost basis of accounting, except for
certain accounts which are measured on the basis described in the related accounting policies for
those accounts.The consolidated statements of cash flows were prepared using the direct method and
present the sources and uses of cash and cash equivalents according to operating, investing and
financing activities.
Page 13
Prinsip-prinsip konsolidasi Laporan keuangan konsolidasian menggabungkan aset dan liabilitas pada akhir periode pelaporan dan Principles of consolidation
hasil usaha untuk tahun yang berakhir pada tanggal-tanggal tersebut dari Grup dan entitas di mana
Grup memiliki kemampuan untuk mengendalikan entitas tersebut, baik secara langsung maupun tidak
langsung. Kepentingan non-pengendali atas jumlah laba rugi komprehensif entitas anak diidentifikasi
sesuai proporsinya dan disajikan sebagai bagian dari jumlah laba komprehensif yang dapat
diatribusikan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Kepentingan
non-pengendali atas aset neto entitas anak diidentifikasi pada tanggal kombinasi bisnis yang
selanjutnya disesuaikan dengan proporsi atas perubahan ekuitas entitas anak dan disajikan sebagai
bagian dari ekuitas pada laporan posisi keuangan konsolidasian. The consolidated financial statements
incorporate assets and liabilities at the end of the reporting period and results of operations for the
years then ended of the Group and entities in which the Group has the ability to control the entities,
both directly or indirectly. Non-controlling interests in the total comprehensive income of subsidiary is
identified at its portion and presented as a part of total attributable comprehensive income in the
consolidated statement of profit or loss and other comprehensive income. Non-controlling interests in
the net assets of subsidiary is identified at the date of business combination afterwards adjusted by
proportion of changes in equity of subsidiary and presented as a part of equity in the consolidated
statement of financial position.
Kas dan setara kas Kas dan setara kas mencakup kas, kas pada bank dan deposito berjangka yang akan jatuh tempo Cash and cash equivalents
dalam waktu tiga bulan atau kurang dan tidak digunakan sebagai jaminan atau tidak dibatasi
penggunaannya. Kas dan setara kas diklasifikasikan sebagai aset keuangan diukur dengan biaya
perolehan diamortisasi. Cash and cash equivalents are cash on hand, cash in banks and time deposit
with maturity period of three months or less at the time of placement and which are not used as
collateral or are not restricted. Cash and cash equivalents are classified as a financial asset measured
at amortized cost.
Piutang usaha dan piutang lain-lain Piutang usaha dan piutang lain-lain yang mempunyai jangka waktu pembayaran yang tetap dan yang Trade and other receivables
tidak diperdagangkan dalam pasar aktif diklasifikasikan sebagai ?aset keuangan yang diukur pada
biaya perolehan diamortisasi?. Lihat Catatan 2g untuk kebijakan akuntansi atas aset keuangan yang
diukur pada biaya perolehan diamortisasi. Bunga diakui dengan menggunakan metode suku bunga
efektif, kecuali untuk piutang jangka pendek di mana pengakuan bunga tidak material. Piutang usaha
dan piutang lain-lain disajikan sebesar jumlah kotor dikurangi cadangan kerugian penurunan nilai. Grup
menetapkan cadangan kerugian penurunan nilai berdasarkan penelaahan atas status masing-masing
akun piutang pada akhir tahun, jika ada. Account and other receivables which are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market are
classified as ?financial assets measured at amortized cost?. See Note 2g for accounting policies of
financial assets carried at amortized cost. Interest is recognized using the effective interest rate
method, except for short-term receivables whereby the recognition is immaterial. Account and other
receivables are stated at gross less allowance for impairment losses. The Group provides allowance
for impairment losses based on the review of the status of the individual receivable accounts at the end
of year, if any.
Persediaan Persediaan suku cadang dinilai dengan harga perolehan dikurangi dengan provisi persediaan usang Inventories
dan bergerak lambat. Biaya perolehan persediaan ditentukan menggunakan metode rata- rata
tertimbang (weighted average method). Provisi persediaan usang dan bergerak lambat ditentukan
berdasarkan estimasi penggunaan persediaan pada masa mendatang. Bahan pendukung kegiatan
pemeliharaan dicatat sebagai beban produksi pada periode digunakan. Cadangan persediaan usang
ditentukan berdasarkan hasil penelaahan terhadap kondisi persediaan pada tanggal pelaporan. Spare
parts are valued at cost less a provision for obsolete and slow moving items. Cost is determinedbased
Page 14
on weighted average method, which comprises all costs of purchase. A provision for obsolete and slow
moving items is determined on the basis of estimated future usage of inventory items. Supplies of
maintenance materials are charged to production costs in the period in which they are used. Allowance
for obsolescence of inventories is provided based on a review of the condition of inventories at each
reporting dates.
Properti investasi Grup menerapkan PSAK No. 13 (revisi 2011), ?Properti Investasi?.Properti investasi merupakan Investment property
bangunan yang dikuasai Grup untuk menghasilkan rental atau untuk kenaikan nilai atau kedua-duanya,
dan tidak untuk digunakan maupun dijual dalam kegiatan operasi.
Aset tetap Aset tetap dinyatakan berdasarkan biaya perolehan, tetapi tidak termasuk biaya perawatan sehari-hari, Fixed assets
dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai, jika ada.Biaya perolehan awal
aset tetap meliputi harga perolehan, termasuk bea impor dan pajak pembelian yang tidak boleh
dikreditkan dan biaya-biaya yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi
dan kondisi yang diinginkan sesuai dengan tujuan penggunaan yang ditetapkan.
Transaksi dengan pihak berelasi Grup mempunyai transaksi dengan pihak-pihak berelasi sebagaimana didefinisikan dalam PSAK No. 7 Transactions with related parties
(Revisi 2010), ?Pengungkapan Pihak-pihak Berelasi?.Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkan dalam catatan-catatan atas laporan keuangan yang relevan.
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 11,260,533,900 11,260,533,900 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 18,341,846,646 700,000,000 3,277,109,944 22,658,181,190 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 8,238,822,176 8,238,822,176 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 3,475,206,489 598,196,218 4,073,402,707 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
43,852,255,733 3,880,443,900 ( 382,400,000 ) 47,011,075,033
dimiliki langsung owned
Kapal, dimiliki langsung 98,323,020,409 98,323,020,409 Vessels, directly owned
Dimiliki langsung 183,491,685,353 5,178,640,118 ( 382,400,000 ) 3,277,109,944 191,565,035,415 Directly owned
Bangunan, aset hak Building, right of use
718,855,727 718,855,727
guna assets
Aset hak guna 718,855,727 (0) 718,855,727 Right of use assets
Bangunan, dalam Building, assets under
3,223,512,134 53,597,810 ( 3,277,109,944 ) 0
penyelesaian construction
Aset dalam Assets under
3,223,512,134 53,597,810 ( 3,277,109,944 ) 0
penyelesaian construction
Aset tetap Property, plant, and
187,434,053,214 5,232,237,928 ( 382,400,000 ) 192,283,891,142
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 2,947,211,902 259,535,256 3,206,747,158 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 757,527,632 548,452,407 1,305,980,039 equipment, directly
owned
Perabot dan peralatan Furniture and office
Page 16
kantor, dimiliki langsung 1,764,394,756 372,041,884 2,136,436,640 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
14,451,970,656 1,031,836,654 ( 382,400,000 ) 15,101,407,310
dimiliki langsung owned
Kapal, dimiliki langsung 21,183,290,664 5,672,481,941 26,855,772,605 Vessels, directly owned
Dimiliki langsung 41,104,395,610 7,884,348,142 ( 382,400,000 ) 48,606,343,752 Directly owned
Bangunan, aset hak Building, right of use
479,237,152 239,618,575 718,855,727
guna assets
Aset hak guna 479,237,152 239,618,575 718,855,727 Right of use assets
Aset tetap Property, plant, and
41,583,632,762 8,123,966,717 ( 382,400,000 ) 49,325,199,479
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
145,850,420,452 142,958,691,663
equipment
Page 17
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Pengurangan aset Entitas anak baru aset
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
tetap tetap
Property, plant, and New subsidiaries in
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 5,104,567,900 2,350,966,000 3,805,000,000 11,260,533,900 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 1,322,882,100 149,034,000 16,869,930,546 18,341,846,646 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 8,238,822,176 8,238,822,176 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 145,885,926 532,649,918 2,796,670,645 3,475,206,489 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
1,831,665,000 1,077,993,000 ( 210,496,000 ) 41,153,093,733 43,852,255,733
dimiliki langsung owned
Kapal, dimiliki langsung 21,610,000,000 76,713,020,409 98,323,020,409 Vessels, directly owned
Dimiliki langsung 30,015,000,926 4,110,642,918 ( 210,496,000 ) 149,576,537,509 183,491,685,353 Directly owned
Bangunan, aset hak Building, right of use
0 718,855,727 718,855,727
guna assets
Aset hak guna 0 718,855,727 718,855,727 Right of use assets
Bangunan, dalam Building, assets under
30,762,800 3,192,749,334 3,223,512,134
penyelesaian construction
Aset dalam Assets under
30,762,800 3,192,749,334 3,223,512,134
penyelesaian construction
Aset tetap Property, plant, and
30,015,000,926 4,141,405,718 ( 210,496,000 ) 153,488,142,570 187,434,053,214
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 84,401,041 2,862,810,861 2,947,211,902 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 33,111,521 724,416,111 757,527,632 equipment, directly
owned
Perabot dan peralatan Furniture and office
Page 18
kantor, dimiliki langsung 8,780,366 109,560,175 1,646,054,215 1,764,394,756 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
40,238,133 399,025,646 ( 210,496,000 ) 14,223,202,877 14,451,970,656
dimiliki langsung owned
Kapal, dimiliki langsung 3,324,615,384 2,154,057,824 15,704,617,456 21,183,290,664 Vessels, directly owned
Dimiliki langsung 3,373,633,883 2,780,156,207 ( 210,496,000 ) 35,161,101,520 41,104,395,610 Directly owned
Bangunan, aset hak Building, right of use
29,952,322 449,284,830 479,237,152
guna assets
Aset hak guna 0 29,952,322 449,284,830 479,237,152 Right of use assets
Aset tetap Property, plant, and
3,373,633,883 2,810,108,529 ( 210,496,000 ) 35,610,386,350 41,583,632,762
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
26,641,367,043 145,850,420,452
equipment
Page 19
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Aset tetap berupa 5 (lima) unit kapal telah diasuransikan kepada PT Asuransi Astra Buana, pihak Disclosure of notes for property, plant and
ketiga, berdasarkan suatu paket polis terhadap risiko kerugian, risiko kebakaran dan risiko lainnya, equipment
dengan jumlah nilai pertanggungan sebesar USD 10.500.000 pada tanggal 30 September 2023.
Manajemen berpendapat bahwa nilai pertanggungan telah memadai untuk menutupi kemungkinan
kerugian atas aset yang dipertanggungkan
Page 20
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 September 2023
Aset hak guna Right of use assets
Aset hak guna, periode awal
Right of use assets, beginning period
Nilai perolehan Aset hak guna 0 Right of use assets Carrying amount
Page 21
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode akhir
Right of use assets, end period
Nilai perolehan Aset hak guna 0 Right of use assets Carrying amount
Page 22
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset hak guna Seluruh penyusutan aset hak guna dibebankan pada beban usaha sebesar Rp 239.618.575 untuk Disclosure of notes for right of use assets
tahun yang berakhir pada tanggal-tanggal 30 September 2023.
Page 23
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak berelasi lainnya lain lain 13,043,403,209 Other related parties
Pihak berelasi 13,043,403,209 Related parties
Pihak ketiga 1 PT United Third party 1
23,720,118,720
Tractors Tbk
Pihak ketiga 2 PT Krakatau Steel Third party 2
31,655,419,122
(Persero) Tbk
Pihak ketiga 3 Eastern Car Liner Third party 3
11,861,063,664
A Ltd
Pihak ketiga 4 PT Samudera Third party 4
10,236,550,000
Energi Tangguh
Pihak ketiga lainnya lain lain 208,136,832,879 18,981,974,154 Other third parties
Pihak ketiga 231,856,951,599 72,735,006,940 Third parties
Tipe pihak 244,900,354,808 72,735,006,940 Type of parties
Page 24
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Pendapatan diukur pada nilai wajar jumlah yang diterima atau piutang atas penyerahan jasa dalam Disclosure of notes for revenue
aktivitas normal Grup, setelah dikurangi potongan harga dan diskon dan tidak termasuk Pajak
Pertambahan Nilai.
Page 25
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 September 30 September
2023 2022
Nama produk atau Penjualan dan Penjualan dan
jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari jasa 1 Jasa pelayaran 45,277,205,394 48,618,002,713 Service revenue 1
Pendapatan dari jasa 2 Jasa pengelolaan Service revenue 2
dan keagenan 39,197,367,770 24,117,004,227
kapal
Pendapatan dari jasa 3 Jasa bongkar Service revenue 3
160,425,781,644
muat
Pendapatan dari jasa 244,900,354,808 72,735,006,940 Service revenue
Tipe pendapatan 244,900,354,808 72,735,006,940 Type of revenue
Page 26
[1618000] Notes to the financial statements - Revenue By Source - General
Industry
Catatan untuk sumber pendapatan Notes for revenue by source
30 September 30 September
2023 2022
Nama produk atau Penjualan dan Penjualan dan
jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Domestic revenue 1
Jasa pelayaran 45,277,205,394 48,618,002,713
domestik 1
Pendapatan dari Jasa pengelolaan Domestic revenue 2
domestik 2 dan keagenan 39,197,367,770 24,117,004,227
kapal
Pendapatan dari Jasa bongkar Domestic revenue 3
160,425,781,644
domestik 3 muat
Pendapatan domestik 244,900,354,808 72,735,006,940 Domestic revenue
Sumber pendapatan 244,900,354,808 72,735,006,940 Source of revenue
Page 27
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Catatan untuk pendapatan lebih dari 10% Note for revenue with value
more than 10%
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak 1 PT United Party 1
23,720,118,720
Tractors Tbk
Pihak 2 PT Krakatau Party 2
Steel (Persero) 31,655,419,122
Tbk
Pihak 3 Eastern Car Liner Party 3
11,861,063,664
A Ltd
Pihak 4 PT Samudera Party 4
10,236,550,000
Energi Tangguh
Pihak lainnya dengan Other parties with
pendapatan lebih dari lain lain 221,180,236,088 18,981,974,154 revenue more than
10% 10%
Pihak dengan Party with revenue
pendapatan lebih dari 244,900,354,808 72,735,006,940 more than 10%
10%
Page 28
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency
30 September 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 35,157,571,366 27,977,440,696 IDR Third party
USD 10,152,870,934 12,208,122,754 USD
Mata uang 45,310,442,300 ( 180,969,957 ) 45,129,472,343 40,185,563,450 ( 506,389,822 ) 39,679,173,628 Currency
Pihak berelasi IDR 10,491,985,358 IDR Related party
Mata uang 0 0 10,491,985,358 10,491,985,358 Currency
Page 29
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
30 September 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Belum jatuh tempo Umur 35,234,172,181 46,093,108,435 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 5,842,264,386 3,875,479,376 1 - 30 days Overdue
1 - 60 hari 2,304,833,664 118,257,910 1 - 60 days
1 - 90 hari 1,280,198,253 84,313,265 1 - 90 days
1 - 180 hari 648,973,816 506,389,822 1 - 180 days
Umur 10,076,270,119 4,584,440,373 Aging
Jatuh tempo Umur 45,310,442,300 ( 180,969,957 ) 45,129,472,343 50,677,548,808 ( 506,389,822 ) 50,171,158,986 Aging Due status
Page 30
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
30 September 2023 31 December 2022
Penyisihan Penyisihan
Nama pihak,
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
trade receivables gross gross
receivables receivables
Pihak ketiga Pihak 1 PT United Rank 1, Third party
10,090,837,152
Tractors Tbk counterparty
Pihak 2 PT Sinokor Rank 2,
4,947,567,957
International counterparty
Pihak 3 PT Baruna Rank 3,
4,459,074,128
Raya Logistics counterparty
Pihak 4 Rank 4,
PT Posco IJPC 2,077,020,786
counterparty
Pihak lainnya Others,
Lain lain 23,735,942,277 40,185,563,450
counterparty
Rincian pihak List of
45,310,442,300 ( 180,969,957 ) 45,129,472,343 40,185,563,450 ( 506,389,822 ) 39,679,173,628
counterparty
Pihak berelasi Pihak lainnya Others, Related party
10,491,985,358
counterparty
Rincian pihak List of
10,491,985,358 10,491,985,358
counterparty
Page 31
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry
Piutang usaha berdasarkan domestik atau international Trade receivables by domestic or international
30 September 2023 31 December 2022
Penyisihan penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for impairment of Allowance for impairment of
Trade receivables, gross Trade receivables Trade receivables, gross Trade receivables
trade receivables trade receivables
Domestik 45,310,442,300 50,677,548,808 Domestic
Total piutang usaha Total trade receivables by
berdasarkan domestik atau 45,310,442,300 ( 180,969,957 ) 45,129,472,343 50,677,548,808 ( 506,389,822 ) 50,171,158,986 domestic or international
international
Page 32
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 September 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 506,389,822 506,389,822 trade receivables, beginning
period
Pengurangan mutasi penurunan Reduction of movement of
nilai piutang usaha ( 243,380,000 ) allowance for impairment of trade
receivables
Dihapusbukukannya cadangan Written off of movement of
penurunan nilai piutang usaha ( 82,039,865 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 180,969,957 506,389,822 trade receivables, ending
period
Page 33
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Piutang usaha dan piutang lain-lain disajikan sebesar jumlah kotor dikurangi cadangan kerugian Disclosure of notes for trade receivables
penurunan nilai. Grup menetapkan cadangan kerugian penurunan nilai berdasarkan penelaahan atas
status masing-masing akun piutang pada akhir tahun, jika ada.
Page 34
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 35
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 36
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 37
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Suku cadang 2,634,992,459 2,306,384,721 Spareparts
Persediaan, kotor 2,634,992,459 2,306,384,721 Inventories, gross
Persediaan 2,634,992,459 2,306,384,721 Inventories
Persediaan lancar 2,634,992,459 2,306,384,721 Current inventories
Page 38
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Akun ini merupakan persediaan suku cadang kapal sebesar Rp 2.634.992.459 dan Rp 2.306.384.721 Disclosure of notes for inventories
masing-masing pada tanggal 30 Juni 2023 dan 31 Desember 2022.
Page 39
[1634000a] Notes to the financial statements - Bonds Payable - General Industry
Page 40
[1634100] Disclosure of Notes to the financial statements - Bonds Payable - General Industry
Page 41
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 1,328,258,550 6,853,945,733 IDR Third party
Mata uang 1,328,258,550 6,853,945,733 Currency
Pihak berelasi IDR 405,042,760 5,911,015 IDR Related party
Mata uang 405,042,760 5,911,015 Currency
Page 42
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 1,712,025,310 6,686,673,842 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 21,276,000 72,282,575 1 - 30 days Overdue
1 - 60 hari 100,900,331 1 - 60 days
Umur 21,276,000 173,182,906 Aging
Jatuh tempo Umur 1,733,301,310 6,859,856,748 Aging Due status
Page 43
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
30 September 31 December
2023 2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT Bima Kaltim Utama 245,141,020 685,345,125 Rank 1, counterparty Third party
Pihak 2 PT Pelindo II Tanjung Rank 2, counterparty
107,115,467 1,841,144,458
Priok
Pihak lainnya Lain lain 976,002,063 4,327,456,150 Others, counterparty
Rincian pihak 1,328,258,550 6,853,945,733 List of counterparty
Pihak berelasi Pihak 1 PT Pelayaran Samudra Rank 1, counterparty Related party
377,839,890 5,911,015
Karana Line
Pihak lainnya Lain lain 27,202,870 Others, counterparty
Rincian pihak 405,042,760 5,911,015 List of counterparty
Page 44
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Akun ini merupakan liabilitas yang timbul dari pembelian barang dan jasa dari pihak ketiga, Disclosure of notes for trade payables
Page 45
[1644000a] Notes to the financial statements - Sukuk - General Industry
Page 46
[1644100] Disclosure of Notes to the financial statements - Sukuk - General Industry
Page 47
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 September 2023 30 September 2022
Beban jasa 22,038,730,897 43,399,363,484 Service Cost
Pengangkutan dan bongkar muat 110,322,345,772 Freight and handling costs
Depresiasi 6,537,092,422 1,246,730,769 Depreciation
Jumlah biaya produksi 138,898,169,091 44,646,094,253 Total production cost
Harga pokok produksi 138,898,169,091 44,646,094,253 Cost of goods manufactured
Beban pokok pendapatan Other cost of goods sold
12,712,415,162 1,340,989,163
lainnya
Beban pokok penjualan dan Cost of sales and revenue
151,610,584,253 45,987,083,416
pendapatan
Page 48
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok Beban diakui pada saat terjadinya berdasarkan metode akrual. Disclosure of notes for cost of goods sold
penjualan
Page 49
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 50
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 51
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 52
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Catatan utang bank jangka pendek Notes for short-term bank loans
30 September 2023 31 December 2022
Utang bank jangka Utang bank jangka
pendek, nilai dalam Utang bank jangka pendek pendek, nilai dalam Utang bank jangka pendek
mata uang asing mata uang asing
Short-term bank loan, Short-term bank loan,
amount in foreign Short term bank loans amount in foreign Short term bank loans
currency currency
Bank lokal lainnya IDR 10,000,000,000 12,500,000,000 IDR Other local banks
Mata uang 10,000,000,000 12,500,000,000 Currency
Kreditur nama bank Mata uang 10,000,000,000 12,500,000,000 Currency Creditor bank name
Page 53
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang bank jangka Berdasarkan Perjanjian Modal Kerja No. 4 tanggal 10 Agustus 2022, PKL dan PT Bank IBK Indonesia Disclosure of notes for short-term bank loans
pendek Tbk, menandatangani fasilitas Kredit Modal Kerja dengan batas maksimum kredit sebesar Rp
7.500.000.000. Pinjaman tersebut akan jatuh tempo pada tanggal 10 Agustus 2023 dan dikenakan
bunga sebesar 8,75% per tahun. Pada tanggal 30 September 2023, saldo pinjaman bank jangka
pendek PKL kepada PT Bank IBK Indonesia Tbk nihil.
Page 54
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
31 December 2022
Catatan utang bank jangka pendek Notes for short-term bank loans
Jatuh tempo utang bank Bunga utang bank jangka
jangka pendek pendek
Due date for short-term bank loan Interest rate short-term bank loan
Bank lokal lainnya IDR 10 Agustus 2023 8.75% IDR Other local banks
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Other files in this announcement 5
FinancialStatement-2023-III-MITI.xlsx
done
inlineXBRL.zip
done
SPD MITI Q3 2023.pdf
done
instance.zip
done