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Penjelasan Perubahan Aset dan Liabilitas Q2 2023.pdf

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Page 1
Jakarta, 24 Juli 2023                               Jakarta, 24th July 2023

PENJELASAN PERSEROAN ATAS PERUBAHAN                 THE COMPANY EXPLANATION ON CHANGES
LEBIH DARI 20% PADA TOTAL ASET &                    MORE THAN 20% IN TOTAL ASSET AND
LIABILITAS DALAM LAPORAN KEUANGAN                   LIABILITIES  IN  THE   CONSOLIDATED
KONSOLIDASIAN PER 30 JUNI 2023 (TIDAK               FINANCIAL STATEMENTS  30th JUNE 2023
DIAUDIT)                                            (UNAUDITED).

Pada Aset:                                          On the Asset:


1. Kas dan Setara Kas                               1. Cash and Cash Equivalents


Kas dan setara kas menurun Rp 23,7 miliar atau      Cash and cash equivalents decreased by Rp 23.7
89.5%. Penurunan ini utamanya disebabkan oleh       billion or 89.5%. This decrease was primarily due
peningkatan piutang usaha dan kenaikan aktivitas    to an increase in trade receivables and an increase
investasi seperti pembelian aset serta pembayaran   in investment activities such as purchasing assets
dividen.                                            and paying dividends.

2. Piutang Usaha                                    2. Trade Receivables

Piutang Usaha mengalami kenaikan sebesar Rp         Trade Receivables increased by Rp 61.7 billion or
61,7 miliar atau sebesar 266% dikarenakan           266% due to increased sales in the current year,
meningkatnya penjualan di tahun berjalan,           especially sales of managed services.
terutama penjualan managed services.


3. Piutang lain                                     3. Other Receivable

Peningkatan piutang lain sebesar Rp 1,09 Milyar     The increase in other receivables by IDR 1.09
atau sebesar 46,4% utamanya karena adanya           billion or 46.4% was mainly due to an increase in
peningkatan piutang insentif di tahun berjalan.     incentive receivables in the current year.


4. Pajak Dibayar Dimuka                             4. Prepaid Taxes

Pajak Dibayar Dimuka mengalami kenaikan Rp 10       Prepaid Taxes increased by Rp 10 billion or
miliar atau sebesar 108,7% dikarenakan kenaikan     108,7% due to the increase in value added tax in
pajak pertambahan nilai di tahun berjalan.          the current year.


5. Uang Muka dan Beban Dibayar di Muka              5. Advances and Prepaid Expenses

Uang Muka dan Biaya Dibayar Di Muka meningkat       Advances and Prepaid Expenses increased by IDR
sebesar Rp 2,8 miliar atau 30,4% terutama           2.8 billion or 30.4% mainly due to an increase in
disebabkan oleh meningkatnya pembelian license      the purchase of licenses for projects whose useful
untuk projek yang masa manfaatnya berakhir          lives ended in 1 year.
dalam 1 tahun.
Page 2
 6. Aset Tetap                                       6. Property and Equipment

 Aset Tetap mengalami peningkatan sebesar Rp         Fixed assets increased by IDR 38.6 billion or
 38,6 miliar atau 184,5% yang disebabkan oleh        184.5% due to an increase in assets, especially
 kenaikan Aset, terutama aset sewa guna, dikurangi   right of use assets, reduced by current year
 dengan depresiasi tahun berjalan.                   depreciation.

 7. Aset tidak berwujud
                                                     7. Intangible Assets
 Aset takberwujud mengalami peningkatan sebesar
 Rp 7,8 miliar atau 33% yang disebabkan adanya       Intangible assets increased by IDR 7.8 billion or
 kenaikan aset dalam penyelesaian terkait dengan     33% due to an increase in construction in progress
 projek yang sedang dikerjakan pada periode          related to projects being undertaken in the current
 berjalan.                                           period.


Total Aset:                                          Total Assets:

Total aset mengalami kenaikan sebesar                Total assets have increased by Rp 98.3 billion or
Rp 98,3 miliar atau 82.2% yang berasal dari          82.2% which came from a decrease in the
penurunan akun yang dijelaskan diatas                accounts described above
Page 3
Pada Liabilitas:                                  On the Liabilities:


1. Utang Dagang                                   1. Trade Payables


Utang Usaha meningkat sebesar Rp 24,7 miliar      Accounts Payable increased by Rp 24.7 billion or
atau 77,2% karena peningkatan biaya public        77.2% due to increased public cloud expenses in
cloud sejalan dengan peningkatan penjualan.       line with increased sales.


2. Utang Pajak                                    2. Taxes payable

Utang pajak menurun sebesar Rp 936,2 juta atau    Current tax payable amounted to IDR 936.2
63% karena merupakan utang pajak periode          million or 63% because it is a current period tax
berjalan untuk 6 bulan.                           payable for 6 months.

3. Liabilitas Sewa – Jangka Pendek                3. Lease liability – Short term

Liabilitas sewa jangka pendek meningkat sebesar   Short-term lease liabilities increased by IDR 3.5
Rp 3,5 Miliar atau 1.020,7% sejalan dengan        billion or 1,020.7% in line with the addition of
penambahan Aset Sewa.                             Leased Assets.


4. Pembiayaan Konsumen – Jangka Pendek            4. Consumer finance - Short term

Pembiayaan Konsumen menurun sebesar Rp 56         Consumer Financing decreased by IDR 56
juta atau 21,4% dikarenakan jangka waktu          million or 21.4% due to the reduced term of the
pinjaman semakin berkurang                        loan.


5. Liabilitas Sewa – Jangka Panjang               5. Lease liability – Long term

Liabilitas sewa jangka pendek meningkat sebesar   Short-term lease liabilities increased by IDR 17.9
Rp 17,9 Miliar atau 2.427,9% sejalan dengan       billion or 2,427.9% in line with the addition of
penambahan Aset Sewa.                             Leased Assets.
Page 4
Total Liabilitas:                                  Total Liabilities:


Total liabilitas mengalami kenaikan sebesar Rp     Total liabilities increased by Rp 43 billion or
43 miliar atau 66.2% yang yang berasal dari        66.2% mostly contributed from the account
penurunan akun yang dijelaskan diatas .            explained above

Dampak perubahan tersebut terhadap kinerja         The impact of these changes on the Company's
keuangan Perseroan pada tahun berjalan: Tidak      financial performance in the current year: No
terdapat dampak material terhadap kinerja          material impact towards the Company’s
keuangan Perseroan pada tahun berjalan.            performance during the year.

Dokumen ini dibuat untuk memenuhi ketentuan        This document was prepared to comply with the
pasal III.1.1.4 Surat Keputusan Direksi PT Bursa   provisions of article III.1.1.4 Decree of the
Efek Indonesia nomor Kep-00066/BEI/09-2022         Directors of PT Bursa Efek Indonesia number
tentang Perubahan Peraturan Nomor I-E tentang      Kep-00066/BEI/09-2022 concerning Amendment
Kewajiban Penyampaian Informasi.                   to Rule Number I-E concerning Obligation to
                                                   Submit Information.

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