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Financial statement Text extracted FUTR

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Page 1
Nomor Surat                        150/SK/FUTR-BEI/VII/2023
Nama Emiten                        PT Lini Imaji Kreasi Ekosistem Tbk
Kode Emiten                        FUTR
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 :




 No        Nama           Kegiatan        Lokasi         Tahun           Status         Jumlah Aset          Satuan       Mata        Persentase
                            Usaha                       Komersil        Operasi                                           Uang           (%)
 1     PT Digital      Informasi dan     Jakarta                         Belum          10.123.789.845      PENUH         IDR           99.99
       Eksplorasi       komunikasi,                                    beroperasi
       Indonesia           Aktivitas
                        Profesional,
                         Ilmiah dan
                            Teknis




      Dokumen ini merupakan dokumen resmi PT Lini Imaji Kreasi Ekosistem Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

                elektronik. PT Lini Imaji Kreasi Ekosistem 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 Lini Imaji Kreasi Ekosistem                               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                           FUTR                                                         Entity code
Nomor identifikasi entitas             AB161                                      Entity identification number
Industri utama entitas                 Umum / General                                      Entity main industry
Standar akutansi yang dipilih          PSAK                                   Selected accounting standards
Sektor                                 E. Consumer Cyclicals                                              Sector
Subsektor                              E6. Media & Entertainment                                      Subsector
Industri                               E61. Media                                                       Industry
Subindustri                            E611. Advertising                                           Subindustry
Informasi pemegang saham                                                  Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                  Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                            Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                           listed
Apakah merupakan laporan keuangan                                        Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity         of an individual entity or a group of
entitas                                                                                                  entities
Periode penyampaian laporan                                                     Period of financial statements
                                       Kuartal 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
Auditor tahun berjalan                                                                    Current year auditor
Nama partner audit tahun berjalan                                          Name of current year audit signing
Page 3
                                                                                   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
[1210000] Statement of financial position presented using current and
non-current - General 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
                                        1,721,859,400        3,343,483,316
                                                                                         equivalents
     Piutang usaha                                                                Trade receivables
          Piutang usaha pihak                                              Trade receivables third
                                       25,269,115,000        9,992,220,000
          ketiga                                                                           parties
     Biaya dibayar dimuka                                                  Current prepaid expenses
                                                     0       2,189,380,000
     lancar
     Uang muka lancar                                                             Current advances
          Uang muka lancar                                                           Other current
                                      120,759,604,453        5,199,609,948
          lainnya                                                                       advances
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                        9,626,390,846        2,316,950,529
     lancar
     Jumlah aset lancar               157,376,969,699      23,041,643,793       Total current assets
   Aset tidak lancar                                                                 Non-current assets
     Aset tetap                                                                  Property, plant, and
                                       46,682,349,966      42,892,866,865
                                                                                             equipment
       Aset hak guna                    1,110,433,295       1,292,655,686         Right of use assets
       Aset takberwujud selain                                                Intangible assets other
                                         568,809,478                    0
       goodwill                                                                          than goodwill
       Jumlah aset tidak lancar        48,361,592,739      44,185,522,551 Total non-current assets
   Jumlah aset                        205,738,562,438      67,227,166,344                     Total assets
Liabilitas dan ekuitas                                                                 Liabilities and equity
   Liabilitas                                                                                     Liabilities
       Liabilitas jangka pendek                                                    Current liabilities
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                                Trade payables
                                       15,432,237,750      11,301,400,000
              ketiga                                                               third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                              Other payables
                                                     0        163,784,210
              ketiga                                                               third parties
              Utang lainnya pihak                                              Other payables
                                                     0        856,334,842
              berelasi                                                          related parties
          Liabilitas keuangan                                              Other current financial
                                         322,000,000        1,057,175,000
          jangka pendek lainnya                                                            liabilities
          Utang pajak                   3,596,078,974         475,321,410           Taxes payable
          Liabilitas jangka                                               Current maturities of
          panjang yang jatuh                                                long-term liabilities
          tempo dalam satu
          tahun
              Liabilitas jangka                                              Current maturities
              panjang yang jatuh                                              of finance lease
              tempo dalam satu             31,384,979         306,614,337             liabilities
              tahun atas liabilitas
              sewa pembiayaan
          Jumlah liabilitas                                                         Total current
                                       19,381,701,703      14,160,629,799
          jangka pendek                                                                 liabilities
       Liabilitas jangka                                                       Non-current liabilities
       panjang
          Liabilitas pajak                                                   Deferred tax liabilities
Page 5
      tangguhan                     21,116,508       21,116,508
      Liabilitas jangka                                           Long-term liabilities
      panjang setelah                                                   net of current
      dikurangi bagian                                                      maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                        Long-term finance
         panjang atas                                                lease liabilities
                                  810,706,447      810,706,447
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                        Long-term
      pasca kerja jangka            79,350,772       79,350,772        post-employment
      panjang                                                         benefit obligations
      Liabilitas keuangan                                             Other non-current
                                 2,693,633,357
      jangka panjang lainnya                                           financial liabilities
      Jumlah liabilitas                                              Total non-current
                                 3,604,807,084     911,173,727
      jangka panjang                                                           liabilities
  Jumlah liabilitas             22,986,508,787   15,071,803,526             Total liabilities
Ekuitas                                                                                     Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                                   entity
      Saham biasa               63,900,000,000   51,120,000,000          Common stocks
      Tambahan modal                                                   Additional paid-in
                               112,830,620,000
      disetor                                                                       capital
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                        (deficit)
         Saldo laba yang                                                 Appropriated
         telah ditentukan         171,565,949      171,565,949     retained earnings
         penggunaannya
         Saldo laba yang                                             Unappropriated
         belum ditentukan        5,848,995,684     862,860,088     retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                               182,751,181,633   52,154,426,037
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                                      872,018           936,781
   non-pengendali
   Jumlah ekuitas              182,752,053,651   52,155,362,818                 Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                               205,738,562,438   67,227,166,344
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General 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
                                   57,569,741,233         3,474,318,182
usaha
Beban pokok penjualan dan                                                      Cost of sales and revenue
                                 ( 46,037,171,642 )     ( 2,238,210,400 )
pendapatan
Jumlah laba bruto                  11,532,569,591         1,236,107,782                Total gross profit
Beban umum dan administrasi                                                   General and administrative
                                  ( 6,541,219,651 )     ( 1,327,665,800 )
                                                                                                 expenses
Beban bunga dan keuangan              ( 7,610,625 )           ( 463,350 )      Interest and finance costs
Pendapatan lainnya                       2,331,518               265,748                     Other income
Jumlah laba (rugi) sebelum                                                  Total profit (loss) before tax
                                    4,986,070,833          ( 91,755,620 )
pajak penghasilan
Jumlah laba (rugi) dari                                                          Total profit (loss) from
                                    4,986,070,833          ( 91,755,620 )
operasi yang dilanjutkan                                                         continuing operations
Jumlah laba (rugi)                  4,986,070,833          ( 91,755,620 )             Total profit (loss)
Jumlah laba rugi                                                          Total comprehensive income
                                    4,986,070,833          ( 91,755,620 )
komprehensif
Laba (rugi) yang dapat                                                       Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                   Profit (loss) attributable to
   diatribusikan ke entitas         4,986,135,596          ( 91,755,620 )                  parent entity
   induk
   Laba (rugi) yang dapat                                                   Profit (loss) attributable to
   diatribusikan ke                                                          non-controlling interests
                                         ( 64,763 )
   kepentingan
   non-pengendali
Laba rugi komprehensif                                                          Comprehensive income
yang dapat diatribusikan                                                                  attributable to
   Laba rugi komprehensif                                                     Comprehensive income
   yang dapat diatribusikan ke      4,986,135,596          ( 91,755,620 ) attributable to parent entity
   entitas induk
   Laba rugi komprehensif                                                     Comprehensive income
   yang dapat diatribusikan ke                                                          attributable to
                                         ( 64,763 )
   kepentingan                                                                non-controlling interests
   non-pengendali
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)
      dasar dari operasi yang 0.7802927751660711 0.017949064885237287           per share from
      dilanjutkan                                                    )  continuing operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                Statement of changes in equity
                                                                                                Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                               Kepentingan
                                                 Saham biasa       Tambahan modal disetor            ditentukan               ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                                                                                              non-pengendali
                                                                                                  penggunaannya            penggunaannya              entitas induk
                                                                                                Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                              Non-controlling interests     Equity
                                                                                                       earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                           Balance before restatement at beginning of
                                                  51,120,000,000                                       171,565,949              862,860,088            52,154,426,037                    936,781        52,155,362,818
                                                                                                                                                                                                                                                              period
  Posisi ekuitas, awal periode                    51,120,000,000                                       171,565,949              862,860,088           52,154,426,037                     936,781        52,155,362,818   Equity position, beginning of the period
  Laba (rugi)                                                                                                                 4,986,135,596            4,986,135,596                   ( 64,763 )        4,986,070,833                                  Profit (loss)
  Penerbitan saham biasa                          12,780,000,000        112,830,620,000                                                              125,610,620,000                                   125,610,620,000                 Issuance of common stocks
  Posisi ekuitas, akhir periode                   63,900,000,000        112,830,620,000                171,565,949            5,848,995,684          182,751,181,633                     872,018       182,752,053,651         Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                               Statement of changes in equity
                                                           Saldo laba yang     Ekuitas yang dapat
                                         Saham biasa      belum ditentukan    diatribusikan kepada      Ekuitas
                                                          penggunaannya           entitas induk
                                                            Unappropriated    Equity attributable to
                                         Common stocks                                                  Equity
                                                          retained earnings        parent entity
Posisi ekuitas                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                   Balance before restatement at beginning
                                            600,000,000        857,829,742         1,457,829,742       1,457,829,742
  kembali                                                                                                                                               of period
  Posisi ekuitas, awal periode                                                                                                Equity position, beginning of the
                                            600,000,000        857,829,742         1,457,829,742       1,457,829,742
                                                                                                                                                          period
  Laba (rugi)                                                ( 91,755,620 )        ( 91,755,620 )      ( 91,755,620 )                                Profit (loss)
  Posisi ekuitas, akhir periode             600,000,000        766,074,122         1,366,074,122       1,366,074,122         Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General 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
                                     45,698,703,762         122,650,001
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 128,740,200,866 )   ( 2,195,517,899 )     goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                    ( 4,252,101,695 )    ( 893,275,884 )
       tunjangan                                                                         allowances
       Pembayaran kas lainnya                                              Other cash payments for
                                   ( 29,846,495,011 )     ( 671,460,421 )
       untuk beban operasi                                                       operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                  ( 117,140,093,810 )   ( 3,637,604,203 )
   (digunakan untuk) operasi                                                            in) operations
   Penerimaan bunga dari                                                        Interests received from
                                           2,331,518             265,748
   aktivitas operasi                                                                 operating activities
   Pembayaran bunga dari                                                  Interests paid from operating
                                        ( 7,610,625 )         ( 463,350 )
   aktivitas operasi                                                                           activities
   Penerimaan (pengeluaran)                                               Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 304,041,690 )         29,914,999       from operating activities
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh      ( 117,449,414,607 )   ( 3,607,886,806 ) activities before changes in
   dari (digunakan untuk)                                                         assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                  ( 117,449,414,607 )   ( 3,607,886,806 )
   (digunakan untuk) aktivitas                                                     operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                          activities
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                   ( 10,612,304,779 )      ( 36,474,900 )
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                      ( 568,809,478 )
   aset takberwujud                                                                     intangible assets
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                   ( 11,181,114,257 )      ( 36,474,900 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                      Cash flows from financing
pendanaan                                                                                       activities
   Pembayaran liabilitas sewa                                              Payments of finance lease
                                      ( 275,229,358 )
   pembiayaan                                                                                liabilities
   Penerimaan utang pihak                                                Proceeds from due to related
                                       1,837,298,515      4,136,675,198
   berelasi                                                                                     parties
   Penerimaan dari penerbitan                                              Proceeds from issuance of
                                    125,610,620,000
   saham biasa                                                                        common stocks
   Penerimaan (pengeluaran)                                              Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 163,784,210 )    ( 455,510,243 )      from financing activities
   pendanaan
Page 10
   Jumlah arus kas bersih                                                  Total net cash flows
   yang diperoleh dari           127,008,904,947     3,681,164,955      received from (used in)
   (digunakan untuk) aktivitas                                              financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                        Total net increase (decrease)
                                 ( 1,621,623,917 )     36,803,249
bersih kas dan setara kas                                          in cash and cash equivalents
Kas dan setara kas arus kas,                                      Cash and cash equivalents cash
                                   3,343,483,316       97,281,936
awal periode                                                         flows, beginning of the period
Kas dan setara kas arus kas,                                          Cash and cash equivalents
                                   1,721,859,399      134,085,185
akhir periode                                                      cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                        Significant accounting policies
                                                                    30 June 2023
Dasar penyusunan laporan keuangan     CALK 2                                       Basis of preparation of consolidated financial
konsolidasian                                                                                                        statements




Prinsip-prinsip konsolidasi           CALK 2                                                         Principles of consolidation




Kas dan setara kas                    CALK 2                                                         Cash and cash equivalents




Piutang usaha dan piutang lain-lain   CALK 2                                                        Trade and other receivables




Persediaan                            CALK 2                                                                         Inventories




Tanaman produktif                     CALK 2                                                                       Bearer plants




Properti investasi                    CALK 2                                                                Investment property
Page 12
Aset tetap                             CALK 2                          Fixed assets




Tanah belum dikembangkan               CALK 2                    Undeveloped land




Aset biologis                          CALK 2                     Biological assets




Perkebunan plasma                      CALK 2                   Plasma plantations




Penurunan nilai aset nonkeuangan       CALK 2   Impairment of non-financial assets




Beban tangguhan                        CALK 2                     Deferred charges




Utang usaha dan liabilitas lain-lain   CALK 2   Trade payables and other liabilities
Page 13
Pengakuan pendapatan dan beban    CALK 2   Revenue and expense recognition




Penjabaran mata uang asing        CALK 2        Foreign currency translation




Transaksi dengan pihak berelasi   CALK 2    Transactions with related parties




Pajak penghasilan                 CALK 2                       Income taxes




Pinjaman                          CALK 2                         Borrowings




Provisi                           CALK 2                          Provisions




Imbalan kerja karyawan            CALK 2                  Employee benefits
Page 14
Laba per saham                              CALK 2                          Earnings per share




Dividen                                     CALK 2                                   Dividends




Pelaporan segmen                            CALK 2                           Segment reporting




Instrumen keuangan derivatif                CALK 2              Derivative financial instruments




Penerapan standar akutansi baru             CALK 2     The implementation of new statements of
                                                                         accounting standards




Kombinasi bisnis                            CALK 2                       Business combination




Penentuan nilai wajar                       CALK 2                   Determination of fair value




Transaksi dan saldo dalam mata uang asing   CALK 2   Foreign currency transactions and balances
Page 15
Giro pada Bank Indonesia dan bank lain      CALK 2    Current accounts with Bank Indonesia and
                                                                                   other banks




Penempatan pada Bank Indonesia dan bank lain CALK 2   Placements with Bank Indonesia and other
                                                                                        banks




Efek-efek                                   CALK 2                                  Securities




Investasi jangka pendek                     CALK 2                       Short-term investment




Aset hak guna                               CALK 2                         Right of use assets




Properti investasi                          CALK 2                       Investment properties




Goodwill                                    CALK 2                                   Goodwill
Page 16
Investasi pada entitas asosiasi   CALK 2             Investment in associates




Aset takberwujud                  CALK 2                    Intangible assets




Beban dibayar dimuka              CALK 2                    Prepaid expenses




Piutang dan utang asuransi        CALK 2   Insurance receivables and payables




Piutang pembiayaan konsumen       CALK 2      Consumer financing receivables




Aset minyak dan gas bumi          CALK 2               Oil and gas properties




Aset eksplorasi dan evaluasi      CALK 2    Exploration and evaluation assets
Page 17
Aset konsesi                                    CALK 2                              Concession assets




Liabilitas atas kontrak                         CALK 2                               Contract liabilities




Simpanan nasabah dan simpanan dari bank lain CALK 2         Deposits from customers and deposits from
                                                                                          other banks




Obligasi subordinasi                            CALK 2                             Subordinated bonds




Efek-efek yang dibeli dengan janji dibeli kembali CALK 2   Securities purchased under resell agreements




Liabilitas pembongkaran aset restorasi area     CALK 2           Asset abandoment and site restoration




Saham treasuri                                  CALK 2                                  Treasury stock




Modal saham                                     CALK 2                                    Share capital
Page 18
Pengaturan pembayaran berbasis saham              CALK 2             Share-based payment arrangement




Biaya emisi efek ekuitas                          CALK 2                            Stock issuance cost




Instrumen keuangan                                CALK 2                          Financial instruments




Aset tidak lancar yang diklasifikasikan sebagai   CALK 2   Non-current assets classified as held for sale
dimiliki untuk dijual




Peristiwa setelah tanggal periode pelaporan       CALK 2                   Events after reporting period




Penerapan standar akuntansi baru                  CALK 2         Adoption of new accounting standards




Standar akuntansi yang telah disahkan namun       CALK 2       Accounting standards issued but not yet
belum berlaku efektif                                                                        effective
Page 19
Utang pembiayaan konsumen   CALK 2   Consumer financing liabilities
Page 20
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                        Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,        Carrying amount, gross
                                                                  44,244,861,958                                                  44,244,861,958
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    3,572,386,700                       54,479,779                 3,626,866,479
                         dimiliki langsung                                                                                                                         directly owned
                         Lainnya, dimiliki langsung                                               10,557,825,000                  10,557,825,000          Others, directly owned
                         Dimiliki langsung                        47,817,248,658                  10,612,304,779                  58,429,553,437                Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                  47,817,248,658                  10,612,304,779                  58,429,553,437
                                                                                                                                                                      equipment
Akumulasi depresiasi     Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment, Carrying amount, accumulated
                                                                    4,608,839,787                   5,530,607,745                 10,139,447,532
                         langsung                                                                                                                                  directly owned               depreciation
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                      315,542,006                     406,924,871                    722,466,877
                         dimiliki langsung                                                                                                                         directly owned
                         Lainnya, dimiliki langsung                                                   885,289,062                    885,289,062          Others, directly owned
                         Dimiliki langsung                          4,924,381,793                   6,822,821,678                 11,747,203,471                Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                    4,924,381,793                   6,822,821,678                 11,747,203,471
                                                                                                                                                                      equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and             Carrying amount
                                                                  42,892,866,865                                                  46,682,349,966
                                                                                                                                                                      equipment
Page 21
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                        Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,        Carrying amount, gross
                                                                                                  44,244,861,958                  44,244,861,958
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                       34,273,800                   3,538,112,900                  3,572,386,700
                         dimiliki langsung                                                                                                                         directly owned
                         Dimiliki langsung                             34,273,800                 47,782,974,858                  47,817,248,658                Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                       34,273,800                 47,782,974,858                  47,817,248,658
                                                                                                                                                                      equipment
Akumulasi depresiasi     Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment, Carrying amount, accumulated
                                                                                                                                   4,608,839,787
                         langsung                                                                                                                                  directly owned              depreciation
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                          714,039                     314,827,967                    315,542,006
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                                                    4,608,839,787
                         langsung
                         Dimiliki langsung                                714,039                   4,923,667,754                   4,924,381,793             Directly owned
                         Aset tetap                                                                                                                       Property, plant, and
                                                                          714,039                   4,923,667,754                   4,924,381,793
                                                                                                                                                                   equipment
Nilai perolehan          Aset tetap                                                                                                                       Property, plant, and             Carrying amount
                                                                       33,559,761                                                 42,892,866,865
                                                                                                                                                                   equipment
Page 22
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                              Disclosure
                                                                    30 June 2023
Pengungkapan catatan atas aset tetap   CALK 7                                                                  Disclosure of notes for property, plant and
                                                                                                                                               equipment
Page 23
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 June 2023

Aset hak guna                                                                                                                                                                    Right of use assets
                                                                                                                      Aset hak guna, periode
                                                   Aset hak guna, periode awal Penambahan aset hak guna
                                                                                                                                akhir
                                                   Right of use assets, beginning                                     Right of use assets, end
                                                                                    Addition in right of use assets
                                                               period                                                          period
Nilai perolehan, kotor   Bangunan, aset hak guna               1,477,320,784                                                   1,477,320,784     Building, right of use assets        Carrying amount, gross
                         Aset hak guna                         1,477,320,784                                                   1,477,320,784            Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                 184,665,098                      182,222,391                    366,887,489     Building, right of use assets Carrying amount, accumulated
                         Aset hak guna                           184,665,098                      182,222,391                    366,887,489            Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                         1,292,655,686                                                   1,110,433,295            Right of use assets                  Carrying amount
Page 24
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                           Right of use assets
                                                      Penambahan aset hak guna           Aset hak guna, periode akhir
                                                      Addition in right of use assets   Right of use assets, end period
Nilai perolehan, kotor    Bangunan, aset hak guna                   1,477,320,784                     1,477,320,784       Building, right of use assets         Carrying amount, gross
                          Aset hak guna                             1,477,320,784                     1,477,320,784              Right of use assets
Akumulasi depresiasi      Bangunan, aset hak guna                     184,665,098                       184,665,098       Building, right of use assets   Carrying amount, accumulated
                          Aset hak guna                               184,665,098                       184,665,098              Right of use assets                       depreciation
Nilai perolehan           Aset hak guna                                                               1,292,655,686              Right of use assets                   Carrying amount
Page 25
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry


Pengungkapan                                                                                                                    Disclosure
                                                                    30 June 2023
Pengungkapan catatan atas aset hak guna   CALK 8                                                     Disclosure of notes for right of use assets
Page 26
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry


Pengungkapan                                                                                             Disclosure
                                                                    30 June 2023
Pengungkapan catatan atas pendapatan   CALK 19                                           Disclosure of notes for revenue
Page 27
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                           Notes for revenue by type

                                               30 June 2023 30 June 2022

                         Nama produk atau        Penjualan dan        Penjualan dan
                              jasa             pendapatan usaha     pendapatan usaha
                          Service or product
                                                Sales and revenue    Sales and revenue
                                name
Pendapatan dari jasa 1   Periklanan               21,998,129,186        3,180,000,000    Service revenue 1
Pendapatan dari jasa 2   Konsultasi                5,301,341,775          294,318,182    Service revenue 2
Pendapatan dari jasa 3   Pengolahan data          27,209,009,010                         Service revenue 3
Pendapatan dari jasa 4   Gudang Creative           3,061,261,262                         Service revenue 4
Pendapatan dari jasa                              57,569,741,233        3,474,318,182     Service revenue
Tipe pendapatan                                   57,569,741,233        3,474,318,182     Type of revenue
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 30
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                           Trade payables by currency

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Pihak ketiga              IDR                                15,432,237,750           11,301,400,000        IDR                Third party
                          Mata uang                          15,432,237,750           11,301,400,000   Currency
Page 31
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                         Trade payables by aging

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Belum jatuh tempo         Umur                               13,377,383,750           11,301,400,000         Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         2,054,854,000                            1 - 30 days                    Overdue
                          Umur                                2,054,854,000                                 Aging
Jatuh tempo               Umur                               15,432,237,750           11,301,400,000        Aging                    Due status
Page 32
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                          Disclosure
                                                                    30 June 2023
Pengungkapan catatan atas utang usaha   CALK 11                                                 Disclosure of notes for trade payables
Page 33
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                             Cost of good sold
                            30 June 2023     30 June 2022
Beban jasa                  39,621,274,835    2,238,210,400                   Service Cost
Depresiasi                   6,415,896,807                                     Depreciation
Jumlah biaya produksi       46,037,171,642    2,238,210,400          Total production cost
Harga pokok produksi        46,037,171,642    2,238,210,400   Cost of goods manufactured
Beban pokok penjualan dan                                       Cost of sales and revenue
                            46,037,171,642    2,238,210,400
pendapatan
Page 34
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry


Pengungkapan                                                                                                                  Disclosure
                                                                    30 June 2023
Pengungkapan catatan atas beban pokok   CALK 20                                                     Disclosure of notes for cost of goods sold
penjualan
Page 35
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 37
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 38
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 40
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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