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FinancialStatement-2022-Tahunan-BAPI.pdf
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Nomor Surat 026/BAPI/VIII/2023
Nama Emiten PT Bhakti Agung Propertindo Tbk.
Kode Emiten BAPI
Perihal Penyampaian Laporan Keuangan Tahunan
Perseroan dengan ini menyampaikan laporan keuangan untuk Tahun Bulan yang berakhir pada 31/12/2022 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
Dokumen ini merupakan dokumen resmi PT Bhakti Agung Propertindo Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. PT Bhakti Agung Propertindo Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
31 December 2022
Nama entitas PT Bhakti Agung Propertindo Entity name
Tbk.
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya - the end of the preceding reporting
period
Kode entitas BAPI Entity code
Nomor identifikasi entitas AA915 Entity identification number
Industri utama entitas Properti / Property Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor H. Properties & Real Estate Sector
Subsektor H1. Properties & Real Estate Subsector
Industri H11. Real Estate Management Industry
& Development
Subindustri H111. Real Estate Development Subindustry
& Management
Informasi pemegang saham Controlling shareholder information
Indonesian Government
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
Pemantauan Khusus / Watchlist
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Tahunan / Annual
keuangan submissions
Tanggal awal periode berjalan January 01, 2022 Current period start date
Tanggal akhir periode berjalan December 31, 2022 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2021 Prior year end date
Tanggal awal periode sebelumnya January 01, 2021 Prior period start date
Tanggal akhir periode sebelumnya December 31, 2021 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2020 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 0.00000 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 Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Modifikasian / Type of auditor's opinion
Unqualified
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 Ya / Yes Any Key Audit Matters Opinion
Jumlah Hal Audit Utama 5 Total Key Audit Matters
Paragraf Hal Audit Utama 0 Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
07 Agustus 2023
laporan review review report
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Auditor tahun berjalan KAP Umaryadi, Ak., CPA Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
Umaryadi, Ak., CPA, CLI
partner
Lama tahun penugasan partner yang Number of years served as audit
1
menandatangani signing partner
Auditor tahun sebelumnya KAP Irfan Zulmendra Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
Irfan Alim Waluyo H, SE, CPA
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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[2210000] Statement of financial position presented using current and
non-current - Property Industry
Laporan posisi keuangan Statement of financial position
31 December 2022 31 December 2021
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
32,778,082 144,318,465
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
6,965,962,541 4,321,468,923
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
141,615,311 119,115,309
ketiga parties
Persediaan lancar Current inventories
Aset real estat lancar Current real estate
645,901,855,667 634,268,234,084
assets
Persediaan lancar Current inventories
Uang muka lancar Current advances
Uang muka lancar Other current
99,326,500 99,326,500
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
10,092,999,386 11,274,702,894
lancar
Jumlah aset lancar 663,234,537,487 650,227,166,175 Total current assets
Aset tidak lancar Non-current assets
Jumlah aset tidak lancar 24,156,986 34,566,740 Total non-current assets
Jumlah aset 663,258,694,473 650,261,732,915 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
14,354,523,321 17,954,523,325
ketiga third parties
Beban akrual jangka Current accrued
45,083,307,014 26,066,999,469
pendek expenses
Utang pajak 5,302,534,759 5,040,733,779 Taxes payable
Pendapatan diterima Current unearned
12,262,614,722 14,778,365,552
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 retention
tempo dalam satu 10,015,693,375 10,015,693,375 payables
tahun atas utang
retensi
Jumlah liabilitas Total current
87,018,673,191 73,856,315,500
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
maturities
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dikurangi bagian
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 148,314,490,324 148,314,490,324 loans
bank
Kewajiban imbalan Long-term
pasca kerja jangka 187,067,089 347,244,149 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
148,501,557,413 148,661,734,473
jangka panjang liabilities
Jumlah liabilitas 235,520,230,604 222,518,049,973 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 279,598,137,000 279,587,644,300 Common stocks
Tambahan modal Additional paid-in
160,250,448,064 160,228,413,394
disetor capital
Komponen ekuitas Other components of
48,478,027 ( 11,619,087 )
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan ( 12,158,599,222 ) ( 12,060,755,665 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
427,738,463,869 427,743,682,942
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 427,738,463,869 427,743,682,942 Total equity
Jumlah liabilitas dan Total liabilities and equity
663,258,694,473 650,261,732,915
ekuitas
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[2311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Property Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
31 December 2022 31 December 2021
Penjualan dan pendapatan Sales and revenue
11,033,432,727 4,992,804,633
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 9,545,367,202 ) ( 3,417,777,051 )
pendapatan
Jumlah laba bruto 1,488,065,525 1,575,027,582 Total gross profit
Beban umum dan administrasi General and administrative
( 1,473,475,055 ) ( 2,412,950,838 )
expenses
Pendapatan keuangan 168,074,499 607,790 Finance income
Beban bunga dan keuangan ( 4,672,708 ) ( 54,372,211 ) Interest and finance costs
Jumlah laba (rugi) sebelum Total profit (loss) before tax
177,992,261 ( 891,687,677 )
pajak penghasilan
Pendapatan (beban) pajak ( 275,835,818 ) ( 124,820,116 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 97,843,557 ) ( 1,016,507,793 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 97,843,557 ) ( 1,016,507,793 ) Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban 60,097,114 25,231,907 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 60,097,114 25,231,907 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 60,097,114 25,231,907 income, after tax
setelah pajak
Jumlah laba rugi komprehensif ( 37,746,443 ) ( 991,275,886 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 97,843,557 ) ( 1,016,507,793 )
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas ( 37,746,443 ) ( 991,275,886 ) attributable to parent entity
induk
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 ( 0.02 ) ( 0.18 ) share from continuing
dilanjutkan operations
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[2410000] Statement of changes in equity - Property Industry - Current Year
31 December 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang belum Ekuitas yang dapat
Komponen transaksi
Saham biasa Tambahan modal disetor ditentukan diatribusikan kepada Ekuitas
ekuitas lainnya
penggunaannya entitas induk
Other components of Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Equity
equity transactions earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
279,587,644,300 160,228,413,394 ( 11,619,087 ) ( 12,060,755,665 ) 427,743,682,942 427,743,682,942
kembali period
Posisi ekuitas, awal periode 279,587,644,300 160,228,413,394 ( 11,619,087 ) ( 12,060,755,665 ) 427,743,682,942 427,743,682,942 Equity position, beginning of the period
Laba (rugi) ( 97,843,557 ) ( 97,843,557 ) ( 97,843,557 ) Profit (loss)
Pendapatan komprehensif lainnya 60,097,114 60,097,114 60,097,114 Other comprehensive income
Pelaksanaan waran 10,492,700 22,034,670 32,527,370 32,527,370 Exercise of warrants
Posisi ekuitas, akhir periode 279,598,137,000 160,250,448,064 48,478,027 ( 12,158,599,222 ) 427,738,463,869 427,738,463,869 Equity position, end of the period
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[2410000] Statement of changes in equity - Property Industry - Prior Year
31 December 2021
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang belum Ekuitas yang dapat
Komponen transaksi
Saham biasa Tambahan modal disetor ditentukan diatribusikan kepada Ekuitas
ekuitas lainnya
penggunaannya entitas induk
Other components of Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Equity
equity transactions earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
279,587,000,300 160,227,060,994 ( 36,850,994 ) ( 11,044,247,872 ) 428,732,962,428 428,732,962,428
kembali period
Posisi ekuitas, awal periode 279,587,000,300 160,227,060,994 ( 36,850,994 ) ( 11,044,247,872 ) 428,732,962,428 428,732,962,428 Equity position, beginning of the period
Laba (rugi) ( 1,016,507,793 ) ( 1,016,507,793 ) ( 1,016,507,793 ) Profit (loss)
Pendapatan komprehensif lainnya 25,231,907 25,231,907 25,231,907 Other comprehensive income
Pelaksanaan waran 644,000 1,352,400 1,996,400 1,996,400 Exercise of warrants
Posisi ekuitas, akhir periode 279,587,644,300 160,228,413,394 ( 11,619,087 ) ( 12,060,755,665 ) 427,743,682,942 427,743,682,942 Equity position, end of the period
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[2510000] Statement of cash flows, direct method - Property Industry
Laporan arus kas Statement of cash flows
31 December 2022 31 December 2021
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
8,388,939,109 2,716,960,284
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 7,913,649,118 ) ( 2,150,735,609 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 619,357,744 ) ( 1,546,756,476 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
( 144,067,753 ) ( 980,531,801 )
(digunakan untuk) operasi in) operations
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 144,067,753 ) ( 980,531,801 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan dari penerbitan Proceeds from issuing other
32,527,370 1,996,400
instrumen ekuitas lainnya equity instruments
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
32,527,370 1,996,400
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 111,540,383 ) ( 978,535,401 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
144,318,465 1,122,853,866
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
32,778,082 144,318,465
akhir periode cash flows, end of the period
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[2610000] Explanation for Significant Accounting Policy - Property Industry
Kebijakan akuntansi signifikan Significant accounting policies
31 December 2022
Dasar penyusunan laporan keuangan Laporan Keuangan disusun berdasarkan konsep akrual, kecuali laporan arus kas Basis of preparation of consolidated financial
konsolidasian statements
Kas dan setara kas Terdiri dari saldo kas dan bank Cash and cash equivalents
Piutang usaha dan piutang lain-lain Terdiri dari pelanggan perorangan dan pinjaman karyawan Trade and other receivables
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[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property Industry - Current Year
Page 13
[2611000] Notes to the financial statements - Property, Plant, and Equipement - Property Industry - Prior Year
Page 14
[2611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Property Industry
Page 15
[2616000] Notes to the financial statements - Revenue By Parties - Property
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
31 December 31 December
2022 2021
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak ketiga 1 Gedung STIKES 9,500,000,000 0 Third party 1
Pihak ketiga 2 Apartment 1,533,432,727 4,992,804,633 Third party 2
Pihak ketiga 11,033,432,727 4,992,804,633 Third parties
Tipe pihak 11,033,432,727 4,992,804,633 Type of parties
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[2616100] Disclosure of Notes to the financial statements - Revenue - Property Industry
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[2620100] Notes to the financial statements - Trade receivables, by currency - Property Industry
Page 18
[2621000] Disclosure of Notes to the financial statements - Trade Receivables - Property Industry
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[2630000] Notes to the financial statements - Inventories - Property Industry
Catatan atas persediaan Notes for inventories
31 December 2022 31 December 2021
Aset real estat lancar 645,901,855,667 634,268,234,084 Current real estate assets
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[2632000] Disclosure of Notes to the financial statements - Inventories - Property Industry
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[2640100] Notes to the financial statements - Trade Payable, by currency - Property Industry
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[2641000] Disclosure of Notes to the financial statements - Trade Payables - Property Industry
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[2670000] Notes to the financial statements - Cost of Good Sold - Property
Industry
Beban pokok penjualan Cost of good sold
31 December 2022 31 December 2021
Realti dan properti 9,545,367,202 3,417,777,051 Realty and property
Beban pokok penjualan dan Cost of sales and revenue
9,545,367,202 3,417,777,051
pendapatan
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[2671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Property Industry
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[2691000a] Notes to the financial statements - Long-Term Bank Loans - Property Industry
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
31 December 2022 31 December 2021
Total utang bank, kotor 148,314,490,324 148,314,490,324 Total bank loans, gross
Total utang bank, bersih 148,314,490,324 148,314,490,324 Total bank loan, net
Liabilitas jangka panjang atas utang bank 148,314,490,324 148,314,490,324 Long-term bank loans
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[2691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Property Industry
Page 27
[2692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Property Industry
Page 28
[2693000] Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 29
[2693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Property Industry
Page 30
[2696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Property Industry
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