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Financial statement Text extracted LRNA

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Page 1
Nomor Surat                      073/ESLT/BG/MD/VII/2023
Nama Emiten                      PT Eka Sari Lorena Transport Tbk.
Kode Emiten                      LRNA
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 Eka Sari Lorena Transport Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. PT Eka Sari Lorena Transport 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 Eka Sari Lorena Transport                                  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                           LRNA                                                          Entity code
Nomor identifikasi entitas             AA683                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 K. Transportation & Logistic                                        Sector
Subsektor                              K1. Transportation                                              Subsector
Industri                               K13. Passenger Land                                               Industry
                                       Transportation
Subindustri                            K132. Road Transportation                                  Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
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 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
Auditor tahun berjalan                                                                     Current year auditor
Page 3
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
[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
                                      1,501,988,867       1,189,289,890
                                                                                       equivalents
      Piutang usaha                                                            Trade receivables
         Piutang usaha pihak                                            Trade receivables third
                                      3,078,152,241       2,578,662,946
         ketiga                                                                         parties
         Piutang usaha pihak                                                Trade receivables
                                      6,626,836,841       3,056,390,237
         berelasi                                                               related parties
      Piutang lainnya                                                          Other receivables
         Piutang lainnya pihak                                          Other receivables third
                                      1,562,140,370       1,516,604,585
         ketiga                                                                         parties
      Persediaan lancar                                                      Current inventories
         Persediaan lancar            4,099,823,487       4,049,401,325   Current inventories
      Biaya dibayar dimuka                                              Current prepaid expenses
                                       519,598,429          202,431,414
      lancar
      Uang muka lancar                                                          Current advances
         Uang muka lancar atas                                            Current advances on
         pembelian aset tetap         1,643,277,275       5,015,374,655   purchase of property,
                                                                           plant and equipment
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                       179,369,055           68,885,055
     lancar
     Jumlah aset lancar              19,211,186,565     17,677,040,107     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Piutang dari pihak berelasi                                        Receivables from related
                                     35,359,898,421     35,905,803,472
                                                                                            parties
      Aset tetap                                                              Property, plant, and
                                    164,942,265,766    163,275,219,472
                                                                                       equipment
       Aset hak guna                  6,393,179,667      7,846,191,667        Right of use assets
       Jumlah aset tidak lancar     206,695,343,854    207,027,214,611 Total non-current assets
   Jumlah aset                      225,906,530,419    224,704,254,718                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                      5,963,933,554      6,530,239,905
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                      1,684,658,306       1,854,207,890
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                      1,655,695,355       1,316,029,113
              ketiga                                                            third parties
          Beban akrual jangka                                                  Current accrued
                                      2,094,554,780       2,295,805,616
          pendek                                                                      expenses
          Utang pajak                 3,290,976,083       3,031,803,121          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
Page 5
         tempo dalam satu              461,255,005          1,612,384,409               liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Liabilitas                                                                     Other current
      non-keuangan jangka             6,393,179,667         7,045,038,000    non-financial liabilities
      pendek lainnya
      Jumlah liabilitas                                                             Total current
                                    21,544,252,750        23,685,508,054
      jangka pendek                                                                     liabilities
  Liabilitas jangka                                                            Non-current liabilities
  panjang
      Liabilitas pajak                                                       Deferred tax liabilities
                                    24,559,953,690        24,559,953,690
      tangguhan
      Liabilitas jangka                                                      Long-term liabilities
      panjang setelah                                                              net of current
      dikurangi bagian                                                                 maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                                   Long-term finance
         panjang atas                                                           lease liabilities
                                                               67,063,510
         liabilitas sewa
         pembiayaan
      Uang jaminan jangka                                                     Non-current deposits
                                       773,884,620           764,884,620
      panjang
      Kewajiban imbalan                                                                  Long-term
      pasca kerja jangka              4,919,019,176         4,919,019,176         post-employment
      panjang                                                                    benefit obligations
      Jumlah liabilitas                                                         Total non-current
                                    30,252,857,486        30,310,920,996
      jangka panjang                                                                      liabilities
  Jumlah liabilitas                 51,797,110,236        53,996,429,050               Total liabilities
Ekuitas                                                                                              Equity
  Ekuitas yang                                                                  Equity attributable to
  diatribusikan kepada                                                       equity owners of parent
  pemilik entitas induk                                                                            entity
      Saham biasa                  175,000,011,000       175,000,011,000           Common stocks
      Tambahan modal                                                              Additional paid-in
                                    58,668,472,916        58,668,472,916
      disetor                                                                                 capital
      Cadangan revaluasi            89,435,361,907        89,435,361,907      Revaluation reserves
      Cadangan pengukuran                                                                Reserve of
      kembali program                  311,529,686           311,529,686       remeasurements of
      imbalan pasti                                                           defined benefit plans
      Saldo laba                                                               Retained earnings
      (akumulasi kerugian)                                                                  (deficit)
         Saldo laba yang                                                           Appropriated
         telah ditentukan             2,500,000,000         2,500,000,000     retained earnings
         penggunaannya
         Saldo laba yang                                                        Unappropriated
         belum ditentukan        ( 151,805,955,326 )   ( 155,207,549,841 )    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                          Total equity
      diatribusikan kepada                                               attributable to equity
                                   174,109,420,183       170,707,825,668
      pemilik entitas induk                                                   owners of parent
                                                                                          entity
   Jumlah ekuitas                  174,109,420,183       170,707,825,668               Total equity
Jumlah liabilitas dan                                                     Total liabilities and equity
                                   225,906,530,419       224,704,254,718
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                      30 June 2023            30 June 2022
Penjualan dan pendapatan                                                                     Sales and revenue
                                      47,804,300,749          44,944,434,767
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                    ( 31,423,043,449 )      ( 39,281,020,564 )
pendapatan
Jumlah laba bruto                     16,381,257,300           5,663,414,203                 Total gross profit
Beban umum dan administrasi                                                         General and administrative
                                    ( 14,125,837,873 )      ( 13,190,195,643 )
                                                                                                       expenses
Pendapatan keuangan                     1,440,005,008             973,981,214                    Finance income
Beban bunga dan keuangan               ( 531,365,683 )         ( 401,069,168 )       Interest and finance costs
Pendapatan lainnya                        237,535,763             224,763,145                      Other income
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                       3,401,594,515         ( 6,729,106,249 )
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                       3,401,594,515         ( 6,729,106,249 )
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                     3,401,594,515         ( 6,729,106,249 )               Total profit (loss)
Jumlah laba rugi komprehensif          3,401,594,515         ( 6,729,106,249 )   Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                       3,401,594,515         ( 6,729,106,249 )
   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      3,401,594,515         ( 6,729,106,249 )    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                       9.72             ( 19.23 )   share from continuing
       dilanjutkan                                                                             operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                    Statement of changes in equity
                                                                                                                       Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                 Saham biasa       Tambahan modal disetor       Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada       Ekuitas
                                                                                                                            imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                              Reserve of
                                                                                                                                                Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Revaluation reserves     remeasurements of                                                                                   Equity
                                                                                                                                                     earnings                 earnings               parent entity
                                                                                                                        defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                               Balance before restatement at beginning of
                                                 175,000,011,000         58,668,472,916             89,435,361,907             311,529,686           2,500,000,000       ( 155,207,549,841 )         170,707,825,668       170,707,825,668
                                                                                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode                   175,000,011,000         58,668,472,916             89,435,361,907             311,529,686           2,500,000,000       ( 155,207,549,841 )         170,707,825,668       170,707,825,668   Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                 3,401,594,515            3,401,594,515         3,401,594,515                                  Profit (loss)
  Posisi ekuitas, akhir periode                  175,000,011,000         58,668,472,916             89,435,361,907             311,529,686           2,500,000,000       ( 151,805,955,326 )         174,109,420,183       174,109,420,183         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
                                                                                                                       Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                 Saham biasa       Tambahan modal disetor       Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada       Ekuitas
                                                                                                                            imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                              Reserve of
                                                                                                                                                Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Revaluation reserves     remeasurements of                                                                                    Equity
                                                                                                                                                     earnings                 earnings               parent entity
                                                                                                                        defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                 Balance before restatement at beginning of
                                                 175,000,011,000         58,668,472,916             89,435,361,907             323,114,295           2,500,000,000       ( 133,895,625,014 )         192,031,335,104       192,031,335,104
                                                                                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode                   175,000,011,000         58,668,472,916             89,435,361,907             323,114,295           2,500,000,000       ( 133,895,625,014 )         192,031,335,104       192,031,335,104     Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                               ( 6,729,106,249 )        ( 6,729,106,249 )     ( 6,729,106,249 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  175,000,011,000         58,668,472,916             89,435,361,907             323,114,295           2,500,000,000       ( 140,624,731,263 )         185,302,228,855       185,302,228,855           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
                                    47,304,811,454       45,232,947,066
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 28,020,930,553 )   ( 36,911,566,797 )     goods and services
       jasa
       Pembayaran gaji dan                                                 Payments for salaries and
                                  ( 14,283,728,293 )   ( 12,346,876,363 )
       tunjangan                                                                           allowances
   Kas diperoleh dari                                                      Cash generated from (used
                                     5,000,152,608      ( 4,025,496,094 )
   (digunakan untuk) operasi                                                              in) operations
   Penerimaan bunga dari                                                          Interests received from
                                          2,408,636             3,777,725
   aktivitas operasi                                                                   operating activities
   Pembayaran bunga dari                                                    Interests paid from operating
                                     ( 531,365,683 )      ( 401,069,168 )
   aktivitas operasi                                                                             activities
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                            from operating activities
                                      ( 31,571,660 )        ( 41,545,400 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh         4,439,623,901      ( 4,464,332,937 ) 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)
                                     4,439,623,901      ( 4,464,332,937 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
investasi                                                                                        activities
   Penerimaan dari penjualan                                              Proceeds on sale of financial
                                   ( 4,077,037,524 )
   aset keuangan                                                                                 assets
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                   ( 4,077,037,524 )      ( 612,200,000 )
   (digunakan untuk) aktivitas                                                   investing activities
   investasi
Arus kas dari aktivitas                                                       Cash flows from financing
pendanaan                                                                                      activities
   Penerimaan pinjaman bank          ( 566,306,351 )      ( 299,894,638 )    Proceeds from bank loans
   Penerimaan pinjaman                                                    Proceeds from secured loans
                                   ( 1,218,192,914 )    ( 1,633,389,066 )
   beragunan
   Pembayaran utang pihak                                                     Payments of due to related
                                       545,905,051        8,923,411,138
   berelasi                                                                                      parties
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 1,238,594,214 )      6,990,127,434
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                  Total net increase (decrease)
                                     ( 876,007,837 )      1,913,594,497
bersih kas dan setara kas                                                    in cash and cash equivalents
Kas dan setara kas arus kas,                                                Cash and cash equivalents cash
Page 10
awal periode                   2,377,996,704    464,402,207     flows, beginning of the period
Kas dan setara kas arus kas,                                     Cash and cash equivalents
                               1,501,988,867   2,377,996,704
akhir periode                                                  cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[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,     Property, plant, and
                                                         equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                150,891,000,000                                             150,891,000,000                 Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                        Building and leasehold
                                                                    8,490,292,706                                               8,490,292,706
                         dimiliki langsung                                                                                                          improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                      130,547,796                                                 130,547,796
                         langsung                                                                                                                                   directly owned
                         Alat pengangkutan, dimiliki                                                                                                   Transportation equipment,
                                                                 115,662,191,800                 4,071,037,524               119,733,229,324
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    5,278,356,263                      6,000,000                5,284,356,263
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    2,391,850,000                                               2,391,850,000
                         langsung
                         Lainnya, dimiliki langsung                1,820,000,000                                               1,820,000,000               Others, directly owned
                         Dimiliki langsung                       284,664,238,565                 4,077,037,524               288,741,276,089                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 284,664,238,565                 4,077,037,524               288,741,276,089
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                    6,505,565,656                   201,115,872                 6,706,681,528
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                      130,547,796                                                 130,547,796
                         langsung                                                                                                                                   directly owned
                         Alat pengangkutan, dimiliki                                                                                                   Transportation equipment,
                                                                 105,406,391,101                 2,184,865,222               107,591,256,323
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    5,225,408,290                     11,135,136                5,236,543,426
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    2,301,106,250                     12,875,000                2,313,981,250
                         langsung
                         Lainnya, dimiliki langsung                1,820,000,000                                               1,820,000,000               Others, directly owned
                         Dimiliki langsung                       121,389,019,093                 2,409,991,230               123,799,010,323                     Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 121,389,019,093                 2,409,991,230               123,799,010,323
                                                                                                                                                                      equipment
Nilai perolehan          Aset tetap                                                                                                                         Property, plant, and              Carrying amount
                                                                 163,275,219,472                                             164,942,265,766
                                                                                                                                                                      equipment
Page 13

          
Page 14
[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   Tanah, dimiliki langsung                150,891,000,000                                                 150,891,000,000                 Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                            Building and leasehold
                                                                    8,490,292,706                                                   8,490,292,706
                         dimiliki langsung                                                                                                              improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                    Machinery and equipment,
                                                                      130,547,796                                                     130,547,796
                         langsung                                                                                                                                       directly owned
                         Alat pengangkutan, dimiliki                                                                                                       Transportation equipment,
                                                                 112,095,191,800                    3,567,000,000                115,662,191,800
                         langsung                                                                                                                                       directly owned
                         Perabot dan peralatan kantor,                                                                                                Furniture and office equipment,
                                                                    5,244,956,263                       33,400,000                  5,278,356,263
                         dimiliki langsung                                                                                                                              directly owned
                         Kendaraan bermotor, dimiliki                                                                                                   Motor vehicle, directly owned
                                                                    2,391,850,000                                                   2,391,850,000
                         langsung
                         Lainnya, dimiliki langsung                1,820,000,000                                                   1,820,000,000               Others, directly owned
                         Dimiliki langsung                       281,063,838,565                    3,600,400,000                284,664,238,565                      Directly owned
                         Aset tetap                                                                                                                             Property, plant, and
                                                                 281,063,838,565                    3,600,400,000                284,664,238,565
                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                            Building and leasehold Carrying amount, accumulated
                                                                    6,100,479,292                     405,086,364                   6,505,565,656
                         dimiliki langsung                                                                                                              improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                    Machinery and equipment,
                                                                      130,547,796                                                     130,547,796
                         langsung                                                                                                                                       directly owned
                         Alat pengangkutan, dimiliki                                                                                                       Transportation equipment,
                                                                  78,485,577,319                  26,920,813,782                 105,406,391,101
                         langsung                                                                                                                                       directly owned
                         Perabot dan peralatan kantor,                                                                                                Furniture and office equipment,
                                                                    5,193,958,268                       31,450,022                  5,225,408,290
                         dimiliki langsung                                                                                                                              directly owned
                         Kendaraan bermotor, dimiliki                                                                                                   Motor vehicle, directly owned
                                                                    2,156,393,750                     144,712,500                   2,301,106,250
                         langsung
                         Lainnya, dimiliki langsung                1,820,000,000                                                   1,820,000,000               Others, directly owned
                         Dimiliki langsung                        93,886,956,425                  27,502,062,668                 121,389,019,093                     Directly owned
                         Aset tetap                                                                                                                             Property, plant, and
                                                                  93,886,956,425                  27,502,062,668                 121,389,019,093
                                                                                                                                                                          equipment
Nilai perolehan          Aset tetap                                                                                                                             Property, plant, and              Carrying amount
                                                                 187,176,882,140                                                 163,275,219,472
                                                                                                                                                                          equipment
Page 15

          
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[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   Penambahan aset hak        Pengurangan aset hak        Aset hak guna, periode
                                                             awal                    guna                       guna                         akhir
                                                     Right of use assets,   Addition in right of use   Disposals in right of use   Right of use assets, end
                                                      beginning period              assets                     assets                       period
Nilai perolehan, kotor   Bangunan, aset hak guna                                                                                                              Building, right of use      Carrying amount, gross
                                                          9,568,623,334                                      ( 616,195,333 )               8,952,428,001
                                                                                                                                                                             assets
                         Aset hak guna                    9,568,623,334                                      ( 616,195,333 )               8,952,428,001      Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                                                                                                              Building, right of use           Carrying amount,
                                                          1,722,431,667              836,816,667                                           2,559,248,334
                                                                                                                                                                             assets     accumulated depreciation
                         Aset hak guna                    1,722,431,667              836,816,667                                           2,559,248,334      Right of use assets
Nilai perolehan          Aset hak guna                    7,846,191,667                                                                    6,393,179,667      Right of use assets               Carrying amount
Page 18
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                          Right of use assets
                                                   Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Aset hak guna, periode
                                                             awal                    guna                       guna                         akhir
                                                     Right of use assets,   Addition in right of use   Disposals in right of use   Right of use assets, end
                                                      beginning period              assets                     assets                       period
Nilai perolehan, kotor   Bangunan, aset hak guna                                                                                                              Building, right of use      Carrying amount, gross
                                                          4,305,393,000            9,128,696,667           ( 3,865,466,333 )               9,568,623,334
                                                                                                                                                                             assets
                         Aset hak guna                    4,305,393,000            9,128,696,667           ( 3,865,466,333 )               9,568,623,334      Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                                                                                                              Building, right of use           Carrying amount,
                                                          4,020,049,250            1,567,848,750           ( 3,865,466,333 )               1,722,431,667
                                                                                                                                                                             assets     accumulated depreciation
                         Aset hak guna                    4,020,049,250            1,567,848,750           ( 3,865,466,333 )               1,722,431,667      Right of use assets
Nilai perolehan          Aset hak guna                      285,343,750                                                                    7,846,191,667      Right of use assets               Carrying amount
Page 19
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 20
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 21
[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           Penjualan dan        Penjualan dan
                         atau jasa          pendapatan usaha     pendapatan usaha
                       Service or product
                                             Sales and revenue    Sales and revenue
                             name
Pendapatan dari jasa 1 Bus AKAP                40,033,702,634       40,771,550,547    Service revenue 1
Pendapatan dari jasa 2 Shuttle Bus              4,398,741,500        1,347,000,000    Service revenue 2
Pendapatan dari jasa 3 Bus AKAP jarak                                                 Service revenue 3
                                                 1,547,113,615        1,559,492,220
                       pendek
Pendapatan dari jasa 4 JAR/JRC                  1,824,743,000        1,266,392,000    Service revenue 4
Pendapatan dari jasa                           47,804,300,749       44,944,434,767     Service revenue
Tipe pendapatan                                47,804,300,749       44,944,434,767     Type of revenue
Page 22
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                              Trade receivables by aging

                                                            30 June 2023                                                   31 December 2022

                                                                 Penyisihan                                                           Penyisihan
                                  Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                               piutang usaha                                                        piutang usaha
                                                                Allowance for                                                        Allowance for
                                 Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                 receivables                                                          receivables
Belum jatuh tempo Umur                 3,484,585,336                                                         2,514,583,019                                                            Aging   Not yet due
Telah jatuh tempo 1 - 30 hari              7,295,536                                                           532,820,536                                                      1 - 30 days     Overdue
                  1 - 60 hari            564,556,013                                                           743,307,098                                                      1 - 60 days
                  1 - 90 hari            901,549,719                                                           939,342,038                                                      1 - 90 days
                  1 - 180 hari         5,093,265,460                                                         1,143,701,597                                                     1 - 180 days
                  Umur                 6,566,666,728                                                         3,359,171,269                                                           Aging
Jatuh tempo       Umur                10,051,252,064           ( 346,262,982 )        9,704,989,082          5,873,754,288          ( 238,701,105 )        5,635,053,183             Aging    Due status
Page 23
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 24
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 25
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 29
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 30
[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
Material                       4,904,192,967    4,271,369,618                  Material usage
Upah, tenaga kerja langsung    5,268,772,040    4,492,547,997          Wages and direct labor
Depresiasi                     2,184,865,222   13,620,254,699                    Depreciation
Perbaikan dan pemeliharaan       512,413,423      497,299,415       Repairs and maintenance
Beban bahan bakar             10,971,445,411    8,525,309,234                  Fuel expenses
Biaya pabrikasi lainya         7,581,354,386    7,874,239,601   Other manufacturing overhead
Jumlah biaya produksi         31,423,043,449   39,281,020,564          Total production cost
Harga pokok produksi          31,423,043,449   39,281,020,564   Cost of goods manufactured
Beban pokok penjualan dan                                         Cost of sales and revenue
                              31,423,043,449   39,281,020,564
pendapatan
Page 31
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 32
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 33
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 35
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                             Notes for short-term bank loans

                                                    30 June 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Mandiri (Persero) Tbk IDR                                         5,963,933,554                                      6,530,239,905                IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                   5,963,933,554                                      6,530,239,905           Currency
Kreditur nama bank         Mata uang                                   5,963,933,554                                      6,530,239,905           Currency       Creditor bank name
Page 36
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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