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Financial statement Text extracted SMKM

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Page 1
Nomor Surat                      099-SMK/EKS/VII/2023
Nama Emiten                      PT Sumber Mas Konstruksi Tbk
Kode Emiten                      SMKM
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




Dokumen ini merupakan dokumen resmi PT Sumber Mas Konstruksi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                    PT Sumber Mas Konstruksi Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         PT Sumber Mas Konstruksi 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                          SMKM                                                           Entity code
Nomor identifikasi entitas            AB084                                        Entity identification number
Industri utama entitas                Infrastruktur / Infrastructure                        Entity main industry
Standar akutansi yang dipilih         PSAK                                     Selected accounting standards
Sektor                                J. Infrastructures                                                  Sector
Subsektor                             J2. Heavy Constructions & Civil                                  Subsector
                                      Engineering
Industri                              J21. Heavy Constructions &                                         Industry
                                      Civil Engineering
Subindustri                           J211. Heavy Constructions &                                    Subindustry
                                      Civil Engineering
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
                                       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
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 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       June 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                                                          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
Page 3
Auditor tahun berjalan                                               Current year auditor
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
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.
Page 4
[3210000] Statement of financial position presented using current and
non-current - Infrastructure Industry

Laporan posisi keuangan                                       Statement of financial position
                                   30 June 2023       31 December 2022
Aset                                                                                                 Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                            Cash and cash
                                   115,871,310,123     112,475,650,908
                                                                                        equivalents
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                    38,260,715,781                   0
          ketiga                                                                          parties
     Uang muka lancar               52,635,370,505      87,551,986,590          Current advances
     Jumlah aset lancar            206,767,396,409     200,027,637,498      Total current assets
   Aset tidak lancar                                                             Non-current assets
     Aset pajak tangguhan                         0                  0        Deferred tax assets
     Aset tetap                                                               Property, plant, and
                                     2,368,252,244       3,595,456,019
                                                                                         equipment
       Aset takberwujud selain                                             Intangible assets other
                                      501,604,166          479,958,333
       goodwill                                                                      than goodwill
       Jumlah aset tidak lancar      2,869,856,410       4,075,414,352 Total non-current assets
   Jumlah aset                     209,637,252,819     204,103,051,850                    Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang dividen              1,253,000,000                          Dividends payable
          Liabilitas keuangan                                           Other current financial
                                                  0        422,877,940
          jangka pendek lainnya                                                        liabilities
          Utang pajak                1,071,975,057       3,237,561,370          Taxes payable
          Pendapatan diterima                                                Current unearned
                                     3,789,000,000       3,789,000,000
          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 other borrowings
              tempo dalam satu          67,170,000         111,950,000
              tahun atas
              pinjaman lainnya
          Jumlah liabilitas                                                      Total current
                                     6,181,145,057        7,561,389,310
          jangka pendek                                                              liabilities
       Liabilitas jangka                                                    Non-current liabilities
       panjang
          Liabilitas jangka                                                Long-term liabilities
          panjang setelah                                                        net of current
          dikurangi bagian                                                           maturities
          yang jatuh tempo
          dalam satu tahun
              Liabilitas jangka                                              Long-term other
              panjang atas           1,117,955,872        1,024,945,980          borrowings
              pinjaman lainnya
          Jumlah liabilitas                                                  Total non-current
                                     1,117,955,872        1,024,945,980
          jangka panjang                                                             liabilities
       Jumlah liabilitas             7,299,100,929        8,586,335,290            Total liabilities
   Ekuitas                                                                                       Equity
Page 5
   Ekuitas yang                                                    Equity attributable to
   diatribusikan kepada                                         equity owners of parent
   pemilik entitas induk                                                            entity
      Saham biasa             125,300,000,000   125,300,000,000       Common stocks
      Tambahan modal                                                 Additional paid-in
                               38,214,800,000    38,214,800,000
      disetor                                                                   capital
      Saldo laba                                                  Retained earnings
      (akumulasi kerugian)                                                    (deficit)
          Saldo laba yang                                             Appropriated
          telah ditentukan       200,000,000        100,000,000  retained earnings
          penggunaannya
          Saldo laba yang                                            Unappropriated
          belum ditentukan     38,623,351,890    31,901,916,560    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                      attributable to equity
                              202,338,151,890   195,516,716,560
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Jumlah ekuitas             202,338,151,890   195,516,716,560               Total equity
Jumlah liabilitas dan                                            Total liabilities and equity
                              209,637,252,819   204,103,051,850
ekuitas
Page 6
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                      30 June 2023            30 June 2022
Penjualan dan pendapatan                                                                       Sales and revenue
                                      77,200,555,713          70,568,076,350
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                    ( 61,760,444,571 )      ( 56,454,461,080 )
pendapatan
Jumlah laba bruto                     15,440,111,142          14,113,615,270                   Total gross profit
Beban umum dan administrasi                                                           General and administrative
                                     ( 7,511,921,285 )       ( 3,699,508,599 )
                                                                                                         expenses
Pendapatan lainnya                                     0           24,477,221                        Other income
Jumlah laba (rugi) sebelum                                                          Total profit (loss) before tax
                                       7,928,189,857          10,438,583,892
pajak penghasilan
Pendapatan (beban) pajak                 146,245,473         ( 2,291,103,320 )             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                           Total profit (loss) from
                                       8,074,435,330           8,147,480,572
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                     8,074,435,330           8,147,480,572                   Total profit (loss)
Jumlah laba rugi komprehensif          8,074,435,330           8,147,480,572       Total comprehensive income
Laba (rugi) yang dapat                                                               Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                            Profit (loss) attributable to
                                       8,074,435,330           8,147,480,572
   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      8,074,435,330           8,147,480,572        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                       6.96                    7.02   share from continuing
       dilanjutkan                                                                               operations
Page 7
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                                                                                                                                                                                     Cadangan perubahan nilai
                                                                                                                                                                                                                                                                                                                                      Cadangan keuntungan                                                                        Cadangan pengukuran                                 Selisih Transaksi Perubahan                                    Selisih transaksi ekuitas                                                                                                                                Ekuitas yang dapat
                                                                                                                                                                                                            Penjabaran laporan                                      Cadangan selisih kurs             wajar aset keuangan nilai                                      Cadangan pembayaran           Cadangan lindung nilai                                                                                              Kepentingan ekuitas                                          Transaksi dengan pihak            Komponen transaksi            Saldo laba yang telah      Saldo laba yang belum                                                               Kepentingan
                                                         Saham biasa         Saham preferen         Tambahan modal disetor       Saham treasuri        Uang muka setoran modal          Opsi saham                                       Cadangan revaluasi                                                                         (kerugian) investasi pada                                                                   kembali program imbalan       Cadangan lainnya              Ekuitas Entitas                                               dengan pihak                                                                                                                                  diatribusikan kepada entitas    Proforma ekuitas                                        Ekuitas
                                                                                                                                                                                                                keuangan                                                penjabaran                    wajar melalui pendapatan                                          berbasis saham                   arus kas                                                                                                           lainnya                                                 non-pengendali lainnya              ekuitas lainnya          ditentukan penggunaannya   ditentukan penggunaannya                                                              non-pengendali
                                                                                                                                                                                                                                                                                                                                        instrumen ekuitas                                                                                 pasti                                              Anak/Asosiasi                                               non-pengendali                                                                                                                                             induk
                                                                                                                                                                                                                                                                                                        komprehensif lainnya
                                                                                                                                                                                                                                                                                                      Reserve for changes in fair
                                                                                                                                                                                                                                                                                                                                     Reserve of gains (losses)                                                                                                                                                                                      Difference in value of equity
                                                                                                                                                                                                                                                                      Reserve of exchange             value of fair value through                                    Reserve of share-based                                     Reserve of remeasurements                             Difference Due to Changes of                                                                  Other transactions with         Other components of equity      Appropriated retained     Unappropriated retained   Equity attributable to parent
                                                         Common stocks       Preferred stocks       Additional paid-in capital   Treasury stocks        Advances in capital stock       Stock options       Translation adjustment       Revaluation reserves                                                                       from investments in equity                                    Reserve of cash flow hedges                                  Other reserves                                          Other equity interests             transactions with                                                                                                                                                              Proforma equity       Non-controlling interests        Equity
                                                                                                                                                                                                                                                                    differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                           Equity in Subsidiary/Associates                                                                non-controlling interests              transactions                  earnings                   earnings                        entity
                                                                                                                                                                                                                                                                                                                                           instruments                                                                                                                                                                                                non-controlling interests
                                                                                                                                                                                                                                                                                                            financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali             125,300,000,000                                  38,214,800,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    100,000,000            31,901,916,560              195,516,716,560                                                               195,516,716,560     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                             125,300,000,000                      0           38,214,800,000                         0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0                            0                100,000,000            31,901,916,560              195,516,716,560                           0                               0   195,516,716,560           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         8,074,435,330                8,074,435,330                                                                  8,074,435,330                                           Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             0                        Other comprehensive income
  Penjabaran laporan keuangan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                               Translation adjustment
  Pembentukan cadangan umum                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   100,000,000            ( 100,000,000 )                           0                                                                              0                       Allocation for general reserves
  Distribusi dividen kas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           ( 1,253,000,000 )            ( 1,253,000,000 )                                                              ( 1,253,000,000 )                      Distributions of cash dividends
  Posisi ekuitas, akhir periode                            125,300,000,000                      0           38,214,800,000                         0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0                            0                200,000,000            38,623,351,890             202,338,151,890                                                                202,338,151,890                  Equity position, end of the period
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                    Statement of changes in equity
                                                                                        Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                          ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor
                                                                                           penggunaannya              entitas induk
                                                                                        Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                         Equity
                                                                                               earnings                parent entity
Posisi ekuitas                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian                                                                                                                        Balance before restatement at beginning
                                         100,000,000,000                                     22,747,819,960          122,747,819,960       122,747,819,960
  kembali                                                                                                                                                                                    of period
  Posisi ekuitas, awal periode                                                                                                                                     Equity position, beginning of the
                                         100,000,000,000                                     22,747,819,960          122,747,819,960       122,747,819,960
                                                                                                                                                                                               period
  Laba (rugi)                                                                                 8,147,480,572            8,147,480,572         8,147,480,572                                Profit (loss)
  Penerbitan saham biasa                  25,300,000,000        38,023,061,357                                        63,323,061,357        63,323,061,357                Issuance of common stocks
  Posisi ekuitas, akhir periode          125,300,000,000        38,023,061,357               30,895,300,532          194,218,361,889       194,218,361,889        Equity position, end of the period
Page 9
[3510000] Statement of cash flows, direct method - Infrastructure Industry

Laporan arus kas                                                         Statement of cash flows
                                    30 June 2023          30 June 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
                                    38,427,839,932          3,007,686,022
       pelanggan
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                             operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan    ( 30,446,125,051 )   ( 129,280,313,380 )     goods and services
       jasa
       Pembayaran gaji dan                                                 Payments for salaries and
                                   ( 2,140,442,460 )     ( 1,460,000,000 )
       tunjangan                                                                          allowances
   Kas diperoleh dari                                                      Cash generated from (used
                                     5,841,272,421     ( 127,732,627,358 )
   (digunakan untuk) operasi                                                             in) operations
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                   ( 3,699,401,039 )       ( 738,771,768 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas        1,451,594,833             24,477,221        from operating activities
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                     3,593,466,215     ( 128,446,921,905 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                      ( 41,637,000 )       ( 134,143,000 )
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                      ( 89,000,000 )
   aset takberwujud                                                                      intangible assets
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                     ( 130,637,000 )       ( 134,143,000 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                          activities
   Pembayaran pinjaman                                                       Payments of other borrowings
                                      ( 67,170,000 )        ( 22,390,000 )
   lainnya
   Penerimaan dari penerbitan                                                   Proceeds from issuance of
                                                          63,323,061,357
   saham biasa                                                                            common stocks
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 67,170,000 )      63,300,671,357
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                     3,395,659,215      ( 65,280,393,548 )
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                   112,475,650,908        90,420,429,620
awal periode                                                                flows, beginning of the period
Kenaikan (penurunan) kas dan                                                 Other increase (decrease) in
                                                                       0
setara kas lainnya                                                             cash and cash equivalents
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
                                   115,871,310,123        25,140,036,072
akhir periode                                                             cash flows, end of the period
Page 10

          
Page 11
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 12
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                                             Property, plant, and equipment
                                                                                                                          Penjabaran
                                                                                                                                          Entitas anak                          Penurunan
                                    Aset tetap, awal       Penambahan aset      Pengurangan        Reklasifikasi aset       laporan                          Revaluasi                           Aset tetap, akhir
                                                                                                                                           baru aset                           (pemulihan)
                                       periode                  tetap            aset tetap              tetap             keuangan                          aset tetap                              periode
                                                                                                                                              tetap                           nilai aset tetap
                                                                                                                           aset tetap
                                                                                                                                               New
                                                                                                                           Translation                      Revaluation of      Impairment
                                   Property, plant, and Addition in property,    Disposals in      Reclassifications                      subsidiaries in                                      Property, plant, and
                                                                                                                          adjustment in                       property,        (recovery) of
                                  equipment, beginning       plant, and         property, plant,   of property, plant,                       property,                                           equipment, end
                                                                                                                         property, plant,                     plant, and      property, plant,
                                         period             equipment           and equipment       and equipment                           plant, and                                               period
                                                                                                                         and equipment                       equipment        and equipment
                                                                                                                                            equipment
Nilai        Mesin dan                                                                                                                                                                                                    Machinery and      Carrying
perolehan,   peralatan,              9,585,143,000                                                                                                                                                9,585,143,000               equipment, amount, gross
kotor        dimiliki langsung                                                                                                                                                                                            directly owned
             Perabot dan                                                                                                                                                                                                   Furniture and
             peralatan kantor,                                                                                                                                                                                                      office
                                       277,960,700             41,637,000                                                                                                                           319,597,700
             dimiliki langsung                                                                                                                                                                                                equipment,
                                                                                                                                                                                                                          directly owned
             Kendaraan                                                                                                                                                                                                    Motor vehicle,
             bermotor, dimiliki        537,683,000                                                                                                                                                  537,683,000           directly owned
             langsung
             Dimiliki                                                                                                                                                                                                    Directly owned
                                   10,400,786,700              41,637,000                  (0)                       0                0                0                  0             (0)      10,442,423,700
             langsung
             Aset hak guna                                                                                                                                                                                         Right of use
                                                       0                   0               (0)                       0                0                0                  0             (0)                          0
                                                                                                                                                                                                                          assets
             Aset dalam                                                                                                                                                                                           Assets under
                                                       0                   0               (0)                       0                0                0                  0             (0)                   0
             penyelesaian                                                                                                                                                                                          construction
             Aset tetap                                                                                                                                                                                         Property, plant,
                                   10,400,786,700              41,637,000                  (0)                       0                0                0                  0             (0)      10,442,423,700
                                                                                                                                                                                                                and equipment
Akumulasi    Mesin dan                                                                                                                                                                                           Machinery and                Carrying
depresiasi   peralatan,              6,616,361,331          1,164,517,875                                                                                                                         7,780,879,206       equipment,              amount,
             dimiliki langsung                                                                                                                                                                                    directly owned          accumulated
             Perabot dan                                                                                                                                                                                           Furniture and          depreciation
             peralatan kantor,                                                                                                                                                                                              office
                                         99,355,517            37,112,525                                                                                                                           136,468,042
             dimiliki langsung                                                                                                                                                                                        equipment,
                                                                                                                                                                                                                  directly owned
             Kendaraan                                                                                                                                                                                            Motor vehicle,
             bermotor, dimiliki                                                                                                                                                                                   directly owned
                                         89,613,833            67,210,375                                                                                                                           156,824,208
Page 13
            langsung
            Dimiliki                                                                                    Directly owned
                            6,805,330,681   1,268,840,775   (0)   0   0   0   0   (0)   8,074,171,456
            langsung
            Aset hak guna                                                                                Right of use
                                       0               0    (0)   0   0   0   0   (0)               0
                                                                                                              assets
            Aset dalam                                                                                  Assets under
                                       0               0    (0)   0   0   0   0   (0)               0
            penyelesaian                                                                                construction
            Aset tetap                                                                                Property, plant,
                            6,805,330,681   1,268,840,775   (0)   0   0   0   0   (0)   8,074,171,456
                                                                                                      and equipment
Nilai       Aset tetap                                                                                Property, plant,   Carrying
                            3,595,456,019                                               2,368,252,244
perolehan                                                                                             and equipment       amount
Page 14
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                        Property, plant, and equipment
                                                                                                                        Penjabaran
                                                                                                                                         Entitas anak                       Penurunan
                                    Aset tetap, awal       Penambahan aset      Pengurangan        Reklasifikasi aset     laporan                          Revaluasi                        Aset tetap, akhir
                                                                                                                                          baru aset                        (pemulihan)
                                       periode                  tetap            aset tetap              tetap           keuangan                          aset tetap                           periode
                                                                                                                                             tetap                        nilai aset tetap
                                                                                                                         aset tetap
                                                                                                                         Translation          New                           Impairment
                                   Property, plant, and Addition in property,    Disposals in       Reclassifications                                    Revaluation of                    Property, plant, and
                                                                                                                        adjustment in subsidiaries in                      (recovery) of
                                       equipment,            plant, and         property, plant,   of property, plant,                                   property, plant,                    equipment, end
                                                                                                                       property, plant, property, plant,                  property, plant,
                                    beginning period        equipment           and equipment        and equipment                                       and equipment                           period
                                                                                                                       and equipment and equipment                        and equipment
Nilai        Mesin dan                                                                                                                                                                                             Machinery and          Carrying
perolehan,   peralatan, dimiliki    9,436,000,000             149,143,000                                                                                                                    9,585,143,000             equipment,     amount, gross
kotor        langsung                                                                                                                                                                                              directly owned
             Perabot dan                                                                                                                                                                                            Furniture and
             peralatan kantor,                                                                                                                                                                                               office
                                       249,960,700             28,000,000                                                                                                                      277,960,700
             dimiliki langsung                                                                                                                                                                                         equipment,
                                                                                                                                                                                                                   directly owned
             Kendaraan                                                                                                                                                                                             Motor vehicle,
             bermotor, dimiliki                               537,683,000                                                                                                                      537,683,000         directly owned
             langsung
             Dimiliki                                                                                                                                                                                             Directly owned
                                    9,685,960,700             714,826,000                  (0)                      0               0                0               0             (0)     10,400,786,700
             langsung
             Aset hak guna                                                                                                                                                                                   Right of use
                                                       0                   0               (0)                      0               0                0               0             (0)                       0
                                                                                                                                                                                                                    assets
             Aset dalam                                                                                                                                                                                     Assets under
                                                       0                   0               (0)                      0               0                0               0             (0)                  0
             penyelesaian                                                                                                                                                                                    construction
             Aset tetap                                                                                                                                                                                   Property, plant,
                                    9,685,960,700             714,826,000                  (0)                      0               0                0               0             (0)     10,400,786,700
                                                                                                                                                                                                          and equipment
Akumulasi    Mesin dan                                                                                                                                                                                     Machinery and                   Carrying
depresiasi   peralatan, dimiliki    4,255,155,956           2,361,205,375                                                                                                                   6,616,361,331       equipment,                 amount,
             langsung                                                                                                                                                                                       directly owned             accumulated
             Perabot dan                                                                                                                                                                                     Furniture and             depreciation
             peralatan kantor,                                                                                                                                                                                        office
                                        33,094,508             66,261,009                                                                                                                      99,355,517
             dimiliki langsung                                                                                                                                                                                  equipment,
                                                                                                                                                                                                            directly owned
             Kendaraan                                                                                                                                                                                      Motor vehicle,
             bermotor, dimiliki                                89,613,833                                                                                                                      89,613,833   directly owned
             langsung
Page 15
            Dimiliki        4,288,250,464   2,517,080,217   (0)   0   0   0   0   (0)   6,805,330,681 Directly owned
            langsung
            Aset hak guna                                                                                Right of use
                                       0               0    (0)   0   0   0   0   (0)               0
                                                                                                              assets
            Aset dalam                                                                                  Assets under
                                       0               0    (0)   0   0   0   0   (0)               0
            penyelesaian                                                                                construction
            Aset tetap                                                                                Property, plant,
                            4,288,250,464   2,517,080,217   (0)   0   0   0   0   (0)   6,805,330,681
                                                                                                      and equipment
Nilai       Aset tetap                                                                                Property, plant,   Carrying
                            5,397,710,236                                               3,595,456,019
perolehan                                                                                             and equipment       amount
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Current Year
Page 18
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Prior Year
Page 19
[3612100] Disclosure of Notes to the financial statements - Right of Use Assets - Infrastructure Industry
Page 20
[3616000] Notes to the financial statements - Revenue By Parties -
Infrastructure Industry

Catatan untuk pendapatan berdasarkan                                  Notes for revenue by parties
pihak

                                            30 June 2023             30 June 2022

                                              Penjualan dan            Penjualan dan
                          Nama pihak
                                            pendapatan usaha         pendapatan usaha
                           Party name        Sales and revenue        Sales and revenue
Pihak berelasi                                                   0                        0    Related parties
Pihak ketiga 1         Kesatuan Nelayan                                                           Third party 1
                       Tradisional             28,230,600,000
                       Indonesia
Pihak ketiga 2         PT. Putra Tanjung                                                           Third party 2
                                               12,539,894,609
                       Permai
Pihak ketiga 3         PT. Bintang                                                                 Third party 3
                                               11,071,624,737
                       Perkasa Jaya
Pihak ketiga 4         PT. Sinar Galuh                                                             Third party 4
                                                 9,273,898,585
                       Pratama
Pihak ketiga 5         CV Alkha                  4,622,671,765                                     Third party 5
Pihak ketiga 6         PT. Karya Abadi                                                             Third party 6
                                                 6,181,065,041
                       Mandiri
Pihak ketiga 7         PT. Terisya Global                                                          Third party 7
                                                 5,280,800,976
                       Property
Pihak ketiga 8         PT. Prima Multi                                                             Third party 8
                                                                        13,923,532,000
                       Terminal
Pihak ketiga 9         PT. Sumut Maju                                                              Third party 9
                                                                          9,693,338,900
                       Jaya
Pihak ketiga 10        PT. Indonesia                                                              Third party 10
                                                                          7,186,092,000
                       Aluminium Aloy
Pihak ketiga lainnya   Lainnya                                          39,765,113,450        Other third parties
Pihak ketiga                                   77,200,555,713           70,568,076,350            Third parties
Tipe pihak                                     77,200,555,713           70,568,076,350         Type of parties
Page 21
[3616100] Disclosure of Notes to the financial statements - Revenue - Infrastructure Industry
Page 22
[3617000] Notes to the financial statements - Revenue By Type - Infrastructure
Industry

Catatan untuk tipe pendapatan                                             Notes for revenue by type

                                             30 June 2023             30 June 2022

                         Nama produk           Penjualan dan            Penjualan dan
                          atau jasa          pendapatan usaha         pendapatan usaha
                        Service or product
                                              Sales and revenue        Sales and revenue
                              name
Pendapatan dari jasa 1 Jasa Konstruksi          77,200,555,713           70,568,076,350        Service revenue 1
Pendapatan dari jasa                            77,200,555,713           70,568,076,350         Service revenue
Pendapatan dari                                                                                Product revenue
                                                                  0                        0
produk
Tipe pendapatan                                 77,200,555,713           70,568,076,350        Type of revenue
Page 23
[3620100] Notes to the financial statements - Trade receivables, by currency - Infrastructure Industry

Piutang usaha berdasarkan mata uang                                                                                                                                        Trade receivables by currency

                                                         30 June 2023                                              31 December 2022

                                                              Penyisihan                                                         Penyisihan
                                                                                                     Piutang usaha,
                               Piutang usaha, kotor        penurunan nilai       Piutang usaha                                penurunan nilai       Piutang usaha
                                                                                                          kotor
                                                            piutang usaha                                                      piutang usaha
                                                             Allowance for                                                      Allowance for
                                                                                                    Trade receivables,
                              Trade receivables, gross    impairment of trade   Trade receivables                            impairment of trade   Trade receivables
                                                                                                          gross
                                                              receivables                                                        receivables
Pihak ketiga     IDR               38,260,715,781                                                                                                                                       IDR      Third party
                 Mata uang         38,260,715,781                        (0)      38,260,715,781                         0                  (0)                        0           Currency
Pihak berelasi   Mata uang                      0                        (0)                   0                         0                  (0)                        0           Currency    Related party
Page 24
[3620200] Notes to the financial statements - Trade receivables, by aging - Infrastructure Industry

Piutang usaha berdasarkan umur                                                                                                                                             Trade receivables by aging

                                                         30 June 2023                                              31 December 2022

                                                              Penyisihan                                                         Penyisihan
                                                                                                     Piutang usaha,
                               Piutang usaha, kotor        penurunan nilai       Piutang usaha                                penurunan nilai       Piutang usaha
                                                                                                          kotor
                                                            piutang usaha                                                      piutang usaha
                                                             Allowance for                                                      Allowance for
                                                                                                    Trade receivables,
                              Trade receivables, gross    impairment of trade   Trade receivables                            impairment of trade   Trade receivables
                                                                                                          gross
                                                              receivables                                                        receivables
Belum jatuh tempo Umur             38,260,715,781                                                                        0                                                        Aging      Not yet due
Telah jatuh tempo Umur                          0                                                                        0                                                        Aging        Overdue
Jatuh tempo       Umur             38,260,715,781                        (0)      38,260,715,781                         0                  (0)                        0          Aging      Due status
Page 25
[3620300] Notes to the financial statements - Trade receivables, by list of counterparty - Infrastructure Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                Trade receivables by list of counterparty

                                                                             30 June 2023                                            31 December 2022

                                                                                  Penyisihan                                                      Penyisihan
                                    Nama pihak,                                                                          Piutang usaha,
                                                      Piutang usaha, kotor     penurunan nilai       Piutang usaha                             penurunan nilai       Piutang usaha
                                   piutang usaha                                                                              kotor
                                                                                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         Kesatuan                                                                                                                                               Rank 1, counterparty     Third party
                                 Nelayan
                                                         27,482,489,100
                                 Tradisional
                                 Indonesia
                 Pihak 2         PT. Bintang                                                                                                                                            Rank 2, counterparty
                                                         10,778,226,681
                                 Perkasa Jaya
                 Rincian pihak                           38,260,715,781                     (0)      38,260,715,781                       0                 (0)                      0 List of counterparty
Pihak berelasi   Rincian pihak                                        0                     (0)                   0                       0                 (0)                      0 List of counterparty    Related party
Page 26
[3620400] Notes to the financial statements - Trade receivables, by domestic or international - Infrastructure Industry

Piutang usaha berdasarkan domestik atau international                                                                                      Trade receivables by domestic or international

                                                       30 June 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                                                   Allowance for impairment
                            Trade receivables, gross                              Trade receivables   Trade receivables, gross                               Trade receivables
                                                          of trade receivables                                                       of trade receivables
Domestik                           38,260,715,781                                                                                                                                                      Domestic
Total piutang usaha                                                                                                                                                                  Total trade receivables by
berdasarkan domestik atau          38,260,715,781                          (0)       38,260,715,781                           0                       (0)                        0    domestic or international
international
Page 27
[3620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - Infrastructure Industry

Pergerakan penurunan nilai piutang                             Movement of allowance for
usaha                                                      impairment of trade receivables
                                30 June 2023         31 December 2022
Penyisihan penurunan nilai                                                      Allowance for impairment of
piutang usaha, awal periode                      0                      0      trade receivables, beginning
                                                                                                       period
Penambahan penyisihan                                                               Addition of allowance for
                                                 0                    0
penurunan nilai piutang usaha                                              impairment of trade receivables
Pengurangan mutasi penurunan                                                      Reduction of movement of
nilai piutang usaha                            (0)                 ( 0 ) allowance for impairment of trade
                                                                                                  receivables
Dihapusbukukannya cadangan                                                        Written off of movement of
penurunan nilai piutang usaha                  (0)                 ( 0 ) allowance for impairment of trade
                                                                                                  receivables
Penyisihan penurunan nilai                                                   Allowance for impairment of
piutang usaha, akhir periode                     0                    0          trade receivables, ending
                                                                                                      period
Page 28
[3621000] Disclosure of Notes to the financial statements - Trade Receivables - Infrastructure Industry
Page 29
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Page 30
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 31
[3640100] Notes to the financial statements - Trade Payable, by currency - Infrastructure Industry
Page 32
[3640200] Notes to the financial statements - Trade Payable, by aging - Infrastructure Industry
Page 33
[3640300] Notes to the financial statements - Trade Payable, by list of counterparty - Infrastructure Industry
Page 34
[3641000] Disclosure of Notes to the financial statements - Trade Payables - Infrastructure Industry
Page 35
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                             Cost of good sold
                            30 June 2023     30 June 2022
Pembelian bahan baku        61,760,444,571   56,454,461,080        Purchased raw inventory
Bahan baku yang digunakan   61,760,444,571   56,454,461,080            Raw inventory used
Jumlah biaya produksi       61,760,444,571   56,454,461,080          Total production cost
Harga pokok produksi        61,760,444,571   56,454,461,080   Cost of goods manufactured
Beban pokok penjualan dan                                       Cost of sales and revenue
                            61,760,444,571   56,454,461,080
pendapatan
Page 36
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 37
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 38
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 39
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 40
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 41
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 42
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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