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PT Sona Topas Tourism Industry Tbk dan Entitas Anak/and Its Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Pada Tanggal 31 Maret 2025 (Tidak Diaudit) dan 31 Desember 2024 serta untuk Periode Tiga Bulan yang Berakhir 31 Maret 2025 dan 2024 (Tidak Diaudit)/ As of March 31, 2025 (Unaudited) and December 31, 2024 and for Three-Months Period Ended March 31, 2025 and 2024 (Unaudited)
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT Sona Topas Tourism Industry Tbk dan Entitas Anak pada Tanggal 31 Maret 2025 (Tidak
Diaudit) dan 31 Desember 2024 serta Periode Tiga Bulan yang Berakhir 31 Maret 2025 dan 2024
(Tidak Diaudit)/
The Directors’ Statement on the Responsibility for the Consolidated Financial Statements of
PT Sona Topas Tourism Industry Tbk and Its Subsidiaries as of March 31, 2025 (Unaudited) and
December 31, 2024 and Three-Months Period Ended March 31, 2025 and 2024 (Unaudited)
LAPORAN KEUANGAN KONSOLIDASIAN – pada tanggal 31 Maret 2025 (Tidak Diaudit) dan
31 Desember 2024 serta Periode Tiga Bulan yang berakhir 31 Maret 2025 dan 2024 (Tidak
Diaudit)/
CONSOLIDATED FINANCIAL STATEMENTS – as of March 31, 2025 (Unaudited) and
December 31, 2024 and Three-Months Period Ended March 31, 2025 and 2024 (Unaudited)
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial Position 1
Laporan Laba Rugi dan Penghasilan (Rugi) Komprehensif Lain Konsolidasian/Consolidated
Statements of Profit or Loss and Other Comprehensive Income (Loss) 3
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in Equity 4
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows 5
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial Statements 6
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
31 Maret 2025 (Tidak Diaudit) dan 31 Desember 2024 (Diaudit) March 31, 2025 (Unaudited) and December 31, 2024 (Audited)
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
31 Maret 2025 Catatan/ 31 Desember 2024
(Tidak Diaudit)/ Notes (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 574,609,524,410 4 583,786,690,914 Cash and cash equivalents
Piutang usaha - setelah dikurangi cadangan Trade accounts receivable - net of allowance
kerugian penurunan nilai sebesar Rp 22.142.157 for impairment of Rp 22,142,157
pada tanggal 31 Maret 2025 as of March 31, 2025
dan 31 Desember 2024 3,073,738,110 5 3,366,194,170 and December 31, 2024, respectively
Piutang lain-lain 1,351,476,576 1,513,897,021 Other accounts receivable
Persediaan 61,675,577,977 6 60,118,754,055 Inventories
Uang muka pembelian Advances for purchases of property
aset tetap 5,447,521,000 2,752,472,008 and equipment
Pajak dibayar dimuka 31,525,619 7 189,566,883 Prepaid taxes
Biaya dibayar dimuka 890,363,147 8 218,653,083 Prepaid expenses
JUMLAH ASET LANCAR 647,079,726,839 651,946,228,134 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NONCURRENT ASSETS
Aset pajak tangguhan 79,326,953,660 30 77,767,627,237 Deferred tax assets
Investasi dalam saham 905,500,000 9 905,500,000 Investment in shares of stock
Aset tetap - setelah dikurangi akumulasi
penyusutan masing-masing Property and equipment - net of accumulated
sebesar Rp 38.741.666.388 dan depreciation of Rp 38,741,666,388 and
Rp 36.506.063.794 pada tanggal Rp 36,506,063,794 as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 23,813,031,626 10 17,377,542,545 and December 31, 2024, respectively
Aset hak guna - setelah dikurangi akumulasi
penyusutan masing-masing Right-of-use assets - net accumulated
sebesar Rp 116.685.753.708 dan depreciation of Rp 116,685,753,708 and
Rp 105.322.229.429 pada tanggal Rp 105,322,229,429 as of
31 Maret 2025 dan 31 Desember 2024 137,439,128,942 11 146,084,468,904 March 31, 2025 and December 31, 2024, respectively
Uang jaminan 17,906,804,897 12 17,686,654,897 Guarantee deposits
Aset tidak lancar lain-lain 167,687,863 171,957,200 Other non-current assets
JUMLAH ASET TIDAK LANCAR 259,559,106,988 259,993,750,783 TOTAL NONCURRENT ASSETS
JUMLAH ASET 906,638,833,827 911,939,978,917 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
31 Maret 2025 (Tidak Diaudit) dan 31 Desember 2024 (Diaudit) March 31, 2025 (Unaudited) and December 31, 2024 (Audited)
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
31 Maret 2025 Catatan/ 31 Desember 2024
(Tidak Diaudit)/ Notes (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha - pihak ketiga 43.411.030.089 13 46.315.465.874 Trade accounts payable - third parties
Utang lain-lain 7.303.112.162 14 4.396.560.614 Other accounts payable
Utang pajak 14.553.874.008 15 13.532.275.178 Taxes payable
Beban akrual 34.178.844.275 16 29.828.347.151 Accrued expenses
Bagian liabilitas sewa yang akan
jatuh tempo dalam waktu satu tahun 46.682.984.735 17 43.375.578.371 Current portion of lease liabilities
JUMLAH LIABILITAS JANGKA PENDEK 146.129.845.269 137.448.227.188 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Liabilitas sewa jangka panjang - setelah dikurangi
bagian yang akan jatuh tempo dalam waktu Long-term lease liabilities - net of current
satu tahun 84.703.861.470 17 106.944.152.338 portion
Liabilitas imbalan kerja jangka panjang 33.069.147.566 29 31.518.600.209 Long-term employee benefits liability
JUMLAH LIABILITAS JANGKA PANJANG 117.773.009.036 138.462.752.547 TOTAL NONCURRENT LIABILITIES
JUMLAH LIABILITAS 263.902.854.305 275.910.979.735 TOTAL LIABILITIES
EKUITAS EQUITY
EKUITAS YANG DAPAT DIATRIBUSIKAN EQUITY ATTRIBUTABLE TO OWNERS OF
KEPADA PEMILIK ENTITAS INDUK THE PARENT COMPANY
Modal saham - nilai nominal Capital stock - par value of
Rp 125 per saham pada tanggal 31 Maret 2025 Rp 125 per share as of March 31, 2025
dan 31 Desember 2024 and December 31, 2024, respectively
Modal dasar - Authorized -
2.640.000.000 saham pada tanggal 2,640,000,000 shares as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 and December 31, 2024, respectively
Modal ditempatkan dan disetor - Issued and paid-up -
662.400.000 saham pada tanggal 662,400,000 shares as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 82.800.000.000 19 82.800.000.000 and December 31, 2024, respectively
Tambahan modal disetor 140.625.772.246 20 140.625.772.246 Additional paid-in capital
Selisih nilai transaksi dengan kepentingan Difference in value arising from transactions
nonpengendali 278.907.423 278.907.423 with non-controlling interests
Saldo laba Retained earnings
Ditentukan penggunaannya 14.000.000.000 21 14.000.000.000 Appropriated
Belum ditentukan penggunaannya 404.447.428.472 397.737.737.757 Unappropriated
Jumlah 642.152.108.141 635.442.417.426 Total
KEPENTINGAN NONPENGENDALI 583.871.381 23 586.581.756 NON-CONTROLLING INTERESTS
JUMLAH EKUITAS 642.735.979.522 636.028.999.182 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 906.638.833.827 911.939.978.917 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian Consolidated Statements of Profit or Loss and Other Comprehensive Income
Untuk Periode Tiga Bulan yang Berakhir 31 Maret 2025 dan 2024 For Three-Months Period Ended March 31, 2025 and 2024
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
31 Maret 2025 Catatan/ 31 Maret 2024
(Tidak Diaudit)/ Notes (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
PENDAPATAN USAHA 176,726,817,730 24 173,136,599,299 REVENUES
BEBAN POKOK PENJUALAN 78,489,665,591 25 79,674,760,943 COST OF SALES
LABA KOTOR 98,237,152,139 93,461,838,356 GROSS PROFIT
BEBAN USAHA 26 OPERATING EXPENSES
Penjualan 38,526,820,804 32,544,825,798 Selling
Umum dan administrasi 52,196,073,885 62,490,978,127 General and administrative
Jumlah Beban Usaha 90,722,894,689 95,035,803,925 Total Operating Expenses
LABA (RUGI) USAHA 7,514,257,450 (1,573,965,569) PROFIT (LOSS) FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Pendapatan bunga 2,572,341,823 27 1,939,085,082 Interest income
Pendapatan sewa 98,368,756 34 109,599,557 Rental income
Laba (rugi) atas penjualan dan Gain (loss) on sale and
penghapusan aset tetap 90,090 10 - disposal of property and equipment
Laba (rugi) selisih kurs mata uang asing - bersih 545,528,193 518,446,409 Gain (loss) on foreign exchange - net
Beban bunga liabilitas sewa (1,237,569,549) 17 (4,157,375,750) Interest expense on lease liabilities
Lain-lain - bersih 792,205,324 28 2,020,731,935 Others - net
Penghasilan Lain-lain - Bersih 2,770,964,637 430,487,233 Other Income - Net
LABA (RUGI) SEBELUM PAJAK 10,285,222,087 (1,143,478,336) PROFIT (LOSS) BEFORE TAX
BEBAN (PENGHASILAN) PAJAK 30 TAX EXPENSE (BENEFIT)
Pajak kini 5,137,568,170 5,249,428,111 Current tax
Pajak tangguhan (1,559,326,423) (2,671,753,722) Deferred tax
Beban Pajak - Bersih 3,578,241,747 2,577,674,389 Tax Expense - Net
LABA (RUGI) PERIODE BERJALAN 6,706,980,340 (3,721,152,725) PROFIT (LOSS) FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Items that will not be reclassified
Pos yang tidak akan direklasifikasi ke laba rugi : subsequently to profit and loss :
Pengukuran kembali liabilitas imbalan pasti - 29 - Remeasurement of defined benefit liability
Pajak sehubungan dengan pos yang tidak Tax relating to item that will not be
akan direklasifikasi - 30 - reclassified
Penghasilan Komprehensif Lain - - Other Comprehensive Income
JUMLAH PENGHASILAN (RUGI) KOMPREHENSIF 6,706,980,340 (3,721,152,725) TOTAL COMPREHENSIVE INCOME (LOSS)
Laba (rugi) periode berjalan yang dapat
diatribusikan kepada: Profit (loss) for the period attributable to:
Pemilik entitas induk 6,709,690,715 22 (3,709,134,045) Owners of the Parent Company
Kepentingan nonpengendali (2,710,375) (12,018,680) Non-controlling interests
6,706,980,340 (3,721,152,725)
Jumlah penghasilan (rugi) komprehensif yang dapat Total comprehensive income (loss)
diatribusikan kepada: attributable to:
Pemilik entitas induk 6,709,690,715 (3,709,134,045) Owners of the Parent Company
Kepentingan nonpengendali (2,710,375) 23 (12,018,680) Non-controlling interests
6,706,980,340 (3,721,152,725)
LABA (RUGI) PER SAHAM 10 22 (6) EARNINGS (LOSS) PER SHARE
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes in Equity
Untuk Periode Tiga Bulan yang Berakhir 31 Maret 2025 dan 2024 For Three-Months Period Ended March 31, 2025 and 2024
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Ekuitas Induk/Equity Attributable to Owners of the Parent Company
Selisih nilai transaksi dengan Saldo Laba/
Modal Ditempatkan Tambahan kepentingan nonpengendali/ Retained Earnings Kepentingan
dan Disetor/ modal disetor/ Difference in value arising from Yang telah ditentukan Yang belum ditentukan Nonpengendali
Catatan/ Issued and Additional transaction with non-controlling penggunaannya/ penggunaannya/ Total Ekuitas Non-Controlling Total Ekuitas/
Notes Paid-up Capital Paid-in Capital interests Appropriated Unappropriated Total Equity Interests Total Equity
Saldo pada tanggal 1 Januari 2024/
Balance as of January 1, 2024 82,800,000,000 140,625,772,246 278,907,423 14,000,000,000 354,070,687,984 591,775,367,653 601,965,014 592,377,332,667
Rugi Komprehensif/Comprehensive Loss
Rugi periode berjalan/Loss for the period - - - - (3,709,134,045) (3,709,134,045) (12,018,680) (3,721,152,725)
Jumlah rugi komprehensif/
Total comprehensive loss - - - - (3,709,134,045) (3,709,134,045) (12,018,680) (3,721,152,725)
Saldo pada tanggal 31 Maret 2024/
Balance as of March 31, 2024 82,800,000,000 140,625,772,246 278,907,423 14,000,000,000 350,361,553,939 588,066,233,608 589,946,334 588,656,179,942
Saldo pada tanggal 1 Januari 2025/
Balance as of January 1, 2025 82,800,000,000 140,625,772,246 278,907,423 14,000,000,000 397,737,737,757 635,442,417,426 586,581,756 636,028,999,182
Penghasilan Komprehensif/Comprehensive income
Laba periode berjalan/Profit for the period - - - - 6,709,690,715 6,709,690,715 (2,710,375) 6,706,980,340
Jumlah penghasilan (rugi) komprehensif/
Total comprehensive income (loss) - - - - 6,709,690,715 6,709,690,715 (2,710,375) 6,706,980,340
Saldo pada tanggal 31 Maret 2025/
Balance as of March 31, 2025 82,800,000,000 140,625,772,246 278,907,423 14,000,000,000 404,447,428,472 642,152,108,141 583,871,381 642,735,979,522
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Untuk Periode Tiga Bulan yang Berakhir 31 Maret 2025 dan 2024 For Three-Months Period Ended March 31, 2025 and 2024
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
CASH FLOWS FROM OPERATING
ARUS KAS DARI AKTIVITAS OPERASI ACTIVITIES
Penerimaan kas dari pelanggan 178,211,422,514 173,849,955,099 Cash receipts from customers
Pembayaran kepada pemasok, Cash paid to suppliers,
direksi, karyawan dan lainnya (152,093,666,524) (139,765,159,268) directors, employees and others
Kas bersih diperoleh dari operasi 26,117,755,990 34,084,795,831 Net cash generated from operations
Pembayaran pajak final (9,836,875) (10,959,956) Final taxes paid
Pembayaran pajak penghasilan badan (4,182,941,188) (979,042,640) Corporate income tax paid
Kas Bersih Diperoleh dari Net Cash Provided by
Aktivitas Operasi 21,924,977,927 33,094,793,235 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan bunga 2,572,341,823 1,939,085,082 Interest received
Proceeds from sale of property and
Hasil penjualan aset tetap 90,090 - equipment
Uang muka pembelian aset tetap (2,695,048,992) - Advances for purchase of property and equipment
Perolehan aset tetap (8,680,451,675) (1,048,814,015) Acquisitions of property and equipment
Kas Bersih Diperoleh dari (digunakan untuk) Net Cash Provided by (used in)
Aktivitas Investasi (8,803,068,754) 890,271,067 Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran: Payments of:
Liabilitas sewa (18,975,687,856) (21,812,647,908) Lease liabilities
Bunga liabilitas sewa (3,927,559,339) (1,639,018,962) Interest on lease liabilities
Kas Digunakan untuk Aktivitas Pendanaan (22,903,247,195) (23,451,666,870) Cash Used in Financing Activities
KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH
DAN SETARA KAS (9,781,338,022) 10,533,397,432 AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL TAHUN 583,786,690,914 482,716,453,300 AT THE BEGINNING OF THE YEAR
Pengaruh perubahan kurs mata uang asing 604,171,518 686,353,074 Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AKHIR PERIODE 574,609,524,410 493,936,203,806 AT THE END OF THE PERIOD
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasi. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1. Umum 1. General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Sona Topas Tourism Industry Tbk PT Sona Topas Tourism Industry Tbk
(Perusahaan) didirikan pada tanggal (the Company) was established on
25 Agustus 1978 berdasarkan Akta No. 56 August 25, 1978, based on Notarial Deed
dari Djonny Imam Soedjono, S.H., notaris No. 56 of Djonny Imam Soedjono, S.H.,
di Jakarta, sebagai pengganti dari notaris a public notary in Jakarta, alternate for
Edison Sianipar S.H., notaris di Jakarta, Edison Sianipar, S.H., under the name of
dengan nama PT Sona Topas Group. Pada PT Sona Topas Group. In 1981, based on
tahun 1981 sesuai dengan Akta No. 25 Notarial Deed No. 25 dated
tanggal 13 Januari 1981 dari Edison Sianipar January 13, 1981 of Edison Sianipar, S.H., a
S.H., notaris di Jakarta, nama Perusahaan public notary in Jakarta, the Company’s
diubah menjadi PT Sona Topas. Akta name was changed to PT Sona Topas. The
pendirian ini telah mendapat pengesahan Deed of Establishment was approved by the
dari Menteri Kehakiman Republik Indonesia Minister of Justice of the Republic of
dalam Surat Keputusan No. Y.A.5/67/6 Indonesia in his Decision Letter
tanggal 2 Februari 1981. Pada tanggal No. Y.A.5/67/6 dated February 2, 1981. The
13 Oktober 1990, nama Perusahaan diubah Company’s name was further changed to
menjadi PT Sona Topas Tourism Industry PT Sona Topas Tourism Industry based on
berdasarkan Akta No. 225 dari Ny. S.P. Notarial Deed No. 225 dated
Henny Shidki S.H., notaris di Jakarta. October 13, 1990 of Mrs. S.P. Henny Shidki,
Anggaran Dasar Perusahaan telah S.H., a public notary in Jakarta.
mengalami beberapa kali perubahan, The Company’s Articles of Association have
terakhir dengan Akta No. 68 tanggal been amended several times, most recently
12 Desember 2023 dari Buntario Tigris by Notarial Deed No. 68 dated
Darmawa Ng, S.H., S.E., M.H., notaris di December 12, 2023 of Buntario Tigris
Jakarta, mengenai pemecahan nilai nominal Darmawa Ng, S.H., S.E., M.H., a public
saham. Akta perubahan tersebut disetujui notary in Jakarta, regarding stock split. This
oleh Menteri Hukum dan Hak Asasi Manusia amendment was approved by the Minister of
Republik Indonesia dengan Surat Keputusan Law and Human Rights of the Republic of
No. AHU-AH.01.03.0157600 Tahun 2023 Indonesia in his Decision Letter
tanggal 18 Desember 2023 dan diumumkan No. AHU-AH.01.03.0157600 Year 2023
dalam Berita Negara Republik Indonesia dated December 18, 2023 and published in
No. 6 Tahun 2024 tanggal 19 Januari 2024. the State Gazette of the Republic of
Indonesia No. 6 Year 2024 dated
January 19, 2024.
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the
Perusahaan, ruang lingkup kegiatan usaha Company’s Articles of Association, the
utama Perusahaan meliputi aktivitas agen scope of its activities comprises of
perjalanan wisata, aktivitas biro perjalanan businesses related to travel agent activities,
wisata, aktivitas perjalanan lainnya dan jasa travel agency activities, other travel activities
reservasi lainnya. Ruang lingkup kegiatan and other reservation services. The scope of
usaha penunjang Perusahaan adalah the Company's supporting business
menyediakan saran dan rekomendasi activities is to provide advice and
mengenai studi kelayakan, perencanaan recommendations regarding feasibility
pengelolaan usaha, dan penelitian di bidang studies, business management planning,
kepariwisataan. and research in the field of tourism.
Perusahaan berkedudukan di Jakarta The Company is domiciled in South Jakarta
Selatan dengan alamat Menara Sudirman and is located at 20th Floor Sudirman Tower,
Lantai 20, Jl. Jenderal Sudirman Kav. 60, Jl. Jenderal Sudirman Lot. 60, Senayan,
Senayan, Kebayoran Baru, Jakarta Selatan. Kebayoran Baru, South Jakarta. The
Perusahaan mulai beroperasi secara Company started commercial operations in
komersial pada tahun 1980. 1980.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perusahaan dan entitas anak selanjutnya The Company and its subsidiaries are
disebut Grup. collectively referred to herein as the Group.
Pemegang saham akhir Grup adalah The ultimate parent of the Group is LVMH
LVMH Louis Vuitton Moet Hennessy. Louis Vuitton Moet Hennessy.
b. Penawaran Umum Efek Perusahaan b. Public Offering of Shares
Pada tanggal 26 Mei 1992, Perusahaan On May 26, 1992, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market and
Lembaga Keuangan/ Bapepam dan LK atau Financial Institutions Supervisory Agency/
sekarang Otoritas Jasa Keuangan/ OJK) Bapepam-LK or currently Financial Services
dengan surat No. S-907/PM/1992 atas Authority/ OJK) in his Letter
Pernyataan Pendaftaran untuk menawarkan No. S-907/PM/1992 for the offering to the
1.500.000 sahamnya kepada masyarakat. public of its 1,500,000 shares. These shares
Saham-saham Perusahaan mulai tercatat di were listed on Indonesia Stock Exchange on
Bursa Efek Indonesia pada tanggal 21 Juli July 21, 1992.
1992.
Pada tanggal 31 Mei 1993, Perusahaan On May 31, 1993, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market
Lembaga Keuangan/ Bapepam dan LK atau and Financial Institutions Supervisory
sekarang Otoritas Jasa Keuangan/ OJK) Agency/ Bapepam-LK or currently Financial
dengan surat No. S-867a/PM/1993 atas Services Authority/ OJK) in his Letter
Pernyataan Pendaftarannya dalam rangka No. S-867a/PM/1993 for the issuance of
penerbitan hak memesan efek terlebih rights for 11,500,000 shares. These shares
dahulu, sejumlah 11.500.000 saham yang were listed on the Indonesia Stock
mulai tercatat di Bursa Efek Indonesia Exchange on June 28, 1993.
tanggal 28 Juni 1993.
Pada tanggal 17 Mei 1995, Perusahaan On May 17, 1995, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market and
Lembaga Keuangan/ Bapepam dan LK atau Financial Institutions Supervisory Agency/
sekarang Otoritas Jasa Keuangan/ OJK) Bapepam-LK or currently Financial
dengan surat No. S-560/PM/1995 atas Services Authority/ OJK) in his Letter
Pernyataan Pendaftaran dalam rangka No. S-560/PM/1995 for the issuance of
penerbitan hak memesan efek terlebih rights II to the stockholders for 110,400,000
dahulu yang ke II kepada para pemegang shares. These shares were listed in the
saham, sejumlah 110.400.000 saham yang Indonesia Stock Exchange on
mulai tercatat di Bursa Efek Indonesia June 8, 1995.
tanggal 8 Juni 1995.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada Rapat Umum Pemegang Saham Luar At the Extraordinary General Meeting of
Biasa tanggal 12 Desember 2023, para Shareholders on December 12, 2023, the
pemegang saham menyetujui untuk shareholders agreed to a stock split,
melakukan pemecahan saham dengan reducing the par value from Rp 250
mengubah nilai nominal saham dari Rp 250 (per share to Rp 125 per share, effective
per lembar saham menjadi from January 3, 2024 as per approval from
Rp 125 per lembar saham yang berlaku the Indonesia Stock Exchange. This change
efektif tanggal 3 Januari 2024 sesuai dengan was notarized by deed of public notary
persetujuan dari Bursa Efek Indonesia. Buntario Tigris Darmawa Ng, S.H., S.E.,
Perubahan ini diaktakan dengan M.H., No. 68 dated December 12, 2023
akta notaris Buntario Tigris Darmawa Ng, and was approved by the
S.H., S.E., M.H., No. 68 tanggal Ministry of Law and Human Rights
12 Desember 2023 dan disetujui oleh of the Republic of Indonesia in Decision
Kementrian Hukum dan Hak Asasi Manusia Letter No. AHU-AH.01.03-0157600 dated
Republik Indonesia dalam Surat Keputusan December 18, 2023. According to letter from
No. AHU-AH.01.03-0157600 tanggal the Indonesia Stock Exchage (“IDX”)
18 Desember 2023. Berdasarkan surat dari No. S-11064/BEI.PP2/12-2023 dated
Bursa Efek Indonesia (“Bursa”) December 20, 2023, IDX has approved the
No. S-11064/BEI.PP2/12-2023 tanggal stock split of the Company’s shares;
20 Desember 2023, Bursa menyetujui therefore, the Company’s shares recorded in
pelaksanaan stock split atas saham the IDX effective from January 3, 2024
perseroan; sehingga, saham perseroan became 662,400,000 shares with par value
yang dicatatkan di Bursa efektif sejak of Rp 125. As of March 31, 2025 and
tanggal 3 Januari 2024 menjadi 662.400.000 December 31, 2024, the Company’s shares
lembar saham, dengan nilai totaled 662,400,000 and 662,400,000
nominal saham Rp 125. Pada tanggal shares, with par value of Rp 125 and Rp 125,
31 Maret 2025 dan 31 Desember 2024, respectively.
saham perseroan masing-masing berjumlah
662.400.000 dan 662.400.000 lembar
saham, dengan nilai nominal saham Rp 125
dan Rp 125.
Pada tanggal 31 Maret 2025 and 31 As of March 31, 2025 and December 31,
Desember 2024, seluruh saham 2024, all of the Company’s 662,400,000 and
Perusahaan atau masing-masing sejumlah 662,400,000 shares, respectively, are listed
662.400.000 dan 662.400.000 saham telah in the Indonesia Stock Exchange.
tercatat di Bursa Efek Indonesia.
c. Entitas Anak yang Dikonsolidasikan c. Consolidated Subsidiaries
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, entitas anak yang 2024, the subsidiaries which were
dikonsolidasikan termasuk persentase consolidated, including the respective
kepemilikan Perusahaan adalah sebagai percentages of ownership held by the
berikut: Company, follows:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Persentase kepemilikan/ Tahun Operasi Jumlah Aset (Sebelum Eliminasi) /
Percentage of Ownership Komersial/ Total Assets (Before Elimination)
Domisili/ 31 Maret 2025/March 31, 2025 & Start of Commercial 31 Maret 2025/ 31 Desember 2024/ Jenis Usaha/
Entitas Anak/Subsidiaries Domicile 31 Desember 2024/December 31, 2024 Operations March 31, 2025 December 31, 2024 Principal Activity
Kepemilikan langsung / Direct ownership
PT Inti Dufree Promosindo (IDP) Jakarta 99.88 1991 550,663,989,839 555,273,476,405 Toko Bebas Bea/Trading
PT Karya Prima Unggulan Jakarta 99.96 2014 336,686,785,032 337,194,517,852 Ritel/Retail
PT Sukses Garda Mulia Jakarta 99.90 - *) 5,521,703,878 5,467,638,978 Ritel/Retail
Kepemilikan tidak langsung / Indirect ownership
PT Arthamulia Indah (AMI) Jakarta
dimiliki IDP dengan kepemilikan/
owned by IDP 99,67% 99.55 1993 **) 1,904,515,148 1,892,988,974 Toko Bebas Bea/Trading
PT Cahaya Retilindo (CR) Jakarta
dimiliki IDP dengan kepemilikan/
owned by IDP 99 ,9% 99.78 - *) 1,074,423,263 1,071,488,103 Toko Bebas Bea/Trading
*) Belum melakukan aktivitas komersial/has not yet started operations
**) entitas anak tidak aktif/non operating subsidiary
Pada tahun 2018, IDP, entitas anak, In 2018, IDP, a subsidiary, increased the
menambah persentase kepemilikannya di percentage of ownership in PT Cahaya
PT Cahaya Retilindo (CR) dari 70% menjadi Retilindo (CR) from 70% to 99.9%.
99,9%. Efek dari kenaikan persentase The impact of this increase in ownership
kepemilikan sejumlah Rp 278.907.423 interest amounting to Rp 278,907,423 is
dicatat sebagai “Selisih Nilai Transaksi shown as “Difference in Value Arising from
dengan Kepentingan Non Pengendali” Transaction with Non-Controlling Interest” in
dalam laporan posisi keuangan the consolidated statement of financial
konsolidasian. position.
Kepentingan nonpengendali dari entitas The noncontrolling interests in subsidiaries
anak dianggap tidak material, sehingga, are not considered material, thus, the Group
Grup tidak menyajikan mengenai has not incorporated in the consolidated
pengungkapan yang disyaratkan untuk financial statements the required disclosures
kepentingan nonpengendali yang material for material noncontrolling interest of PSAK
dalam laporan keuangan konsolidasian No. 112, “Disclosures of Interests in Other
sesuai PSAK No. 112, “Pengungkapan Entities”.
Kepentingan Dalam Entitas Lain”.
d. Karyawan, Direksi, dan Dewan Komisaris d. Employees, Directors, and Board of
Commissioners
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, susunan pengurus 2024, based on a resolution on the
Perusahaan berdasarkan Rapat Umum Extraordinary General Shareholders’
Pemegang Saham Luar Biasa yang Meeting held on June 14, 2024 as
diadakan pada tanggal 14 Juni 2024 yang documented in Notarial Deed No. 58 of
didokumentasikan dalam Akta No. 58 dari Buntario Tigris Darmawa Ng, S.H., S.E.,
Buntario Tigris Darmawa Ng, S.H., S.E., M.H., public notary in Jakarta, the
M.H., notaris di Jakarta, adalah sebagai Company’s management consists of the
berikut: following:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Jonathan Tahir : President Commissioner
Wakil Presiden Komisaris : Timothy Tin Ching Tang : Vice President Commissioner
Komisaris : Kevin Quoc Hong : Commissioners
Ronald Kumalaputra
Komisaris Independen : Drs. Aryanto Agus Mulyo : Independent Commissioners
Godman Hianglin Gn
Drs. Dai Bachtiar, S.H.
Direksi Directors
Presiden Direktur : Ir. Wong Budi Setiawan : President Director
Wakil Presiden Direktur : Wei Lawrence Lai : Vice President Director
Direktur : Milan Rabold : Directors
Vinay Lamba
Victoria Tahir
Harry Wangidjaja
Pada tanggal 31 Maret 2025 and 31 As of March 31, 2025 and December 31,
Desember 2024, susunan Komite Audit 2024, the composition of Audit Committee
adalah sebagai berikut: follows:
Komite Audit Audit Committee
Ketua Komite Audit : Godman Hianglin Gn : Head of Audit Committee
Anggota Komite Audit : Elisia Sowiti Sutrisna, SE : Members of Audit Committee
Estu Sudarmanik
Sebagai perusahaan publik, Perusahaan As a public company, the Group has
telah memiliki Komisaris Independen dan Independent Commissioners and an Audit
Komite Audit yang diwajibkan oleh Bapepam Committee as required by Bapepam-LK
dan LK (sekarang Otoritas Jasa (currently Financial Services Authority).
Keuangan/OJK).
Personel manajemen kunci Grup terdiri dari Key management personel of the Group
Komisaris dan Direksi. consists of Commissioners and Directors.
Jumlah karyawan Perusahaan (tidak diaudit) The Company had a total number of
adalah 2 pada 31 Maret 2025 dan 31 employees (unaudited) of 2 as of March 31,
Desember 2024. Jumlah rata-rata karyawan 2025 and December 31, 2024. Total
Grup (tidak diaudit) adalah 773 karyawan consolidated average number of employees
pada 31 Maret 2025 dan 700 karyawan pada of the Group (unaudited) is 773 as of March
31 Desember 2024. 31, 2025 and 700 as of December 31, 2024.
e. Penyelesaian Laporan Keuangan e. Completion of the Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian The consolidated financial statements of
PT Sona Topas Tourism Industry Tbk dan PT Sona Topas Tourism Industry Tbk and its
entitas anak untuk tahun yang berakhir subsidiaries for the year ended
31 Maret 2025 telah diselesaikan dan March 31, 2025 were completed and
diotorisasi untuk terbit oleh Direksi authorized for issuance on April 28, 2025 by
Perusahaan pada tanggal 28 April 2025. the Company’s Directors who are
Direksi Perusahaan bertanggung jawab atas responsible for the preparation and
laporan keuangan konsolidasian tersebut. presentation consolidated financial
statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
a. Dasar Penyusunan dan Pengukuran a. Basis of Consolidated Financial
Laporan Keuangan Konsolidasian Statements Preparation and
Measurement
Laporan keuangan konsolidasian disusun The consolidated financial statements have
dan disajikan dengan menggunakan Standar been prepared and presented in accordance
Akuntansi Keuangan di Indonesia, meliputi with Indonesian Financial Accounting
pernyataan dan interpretasi yang diterbitkan Standards “SAK”, which comprise the
oleh Dewan Standar Akuntansi Keuangan statements and interpretations issued by the
Ikatan Akuntan Indonesia (IAI) dan Dewan Board of Financial Accounting Standards of
Standar Akuntansi Syariah IAI, dan the Indonesian Institute of Accountants (IAI)
Peraturan OJK No. VIII.G.7 tentang and the Board of Sharia Accounting
“Penyajian dan Pengungkapan Laporan Standards of IAI and OJK Regulation No.
Keuangan Emiten atau Perusahaan Publik”. VIII.G.7 regarding “Presentation and
Disclosures of Public Companies’ Financial
Statements”. Such consolidated financial
statements are an English translation of the
Group’s statutory report in Indonesia.
Dasar pengukuran laporan keuangan The measurement basis used is the
konsolidasian ini adalah konsep biaya historical cost, except for certain accounts
perolehan, kecuali beberapa akun tertentu which are measured on the bases described
disusun berdasarkan pengukuran lain, in the related accounting policies. The
sebagaimana diuraikan dalam kebijakan consolidated financial statements, except for
akuntansi masing-masing akun tersebut. the consolidated statements of cash flows,
Laporan keuangan konsolidasian ini disusun are prepared under the accrual basis of
dengan metode akrual, kecuali laporan arus accounting.
kas konsolidasian.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows
dengan menggunakan metode langsung are prepared using the direct method with
dengan mengelompokkan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi, dan pendanaan. investing, and financing activities.
Kebijakan akuntansi yang diterapkan The accounting policies adopted in the
dalam penyusunan laporan keuangan preparation of the consolidated financial
konsolidasian untuk tahun yang berakhir statements for the year ended
31 Maret 2025 adalah konsisten March 31, 2025 are consistent with those
dengan kebijakan akuntansi yang diterapkan adopted in the preparation of the
dalam penyusunan laporan keuangan consolidated financial statements for the
konsolidasian untuk tahun yang berakhir year ended December 31, 2024.
31 Desember 2024.
Mata uang yang digunakan dalam The currency used in the preparation and
penyusunan dan penyajian laporan presentation of the consolidated financial
keuangan konsolidasian adalah mata uang statements is the Indonesian Rupiah
Rupiah (Rupiah) yang juga merupakan mata (Rupiah) which is also the functional
uang fungsional Perusahaan. currency of the Company.
b. Prinsip Konsolidasi b. Principles of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements
laporan keuangan Perusahaan dan entitas- incorporate the financial statements of the
entitas (termasuk entitas terstruktur) yang Company and entities controlled by the
dikendalikan oleh Perusahaan dan entitas Company and its subsidiaries (the Group).
anak (Grup). Pengendalian diperoleh Control is achieved when the Group has all
apabila Grup memiliki seluruh hal berikut ini: the following:
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Page 15
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
kekuasaan atas investee; power over the investee;
eksposur atau hak atas imbal hasil is exposed, or has rights, to variable
variabel dari keterlibatannya dengan returns from its involvement with the
investee; dan investee; and
kemampuan untuk menggunakan the ability to use its power to affect its
kekuasaannya atas investee untuk returns.
mempengaruhi jumlah imbal hasil
Grup.
Pengkonsolidasian entitas anak dimulai Consolidation of a subsidiary begins when
pada saat Grup memperoleh pengendalian the Group obtains control over the subsidiary
atas entitas anak dan berakhir pada saat and ceases when the Group losses control
Grup kehilangan pengendalian atas entitas of the subsidiary. Specifically, income and
anak. Secara khusus, penghasilan dan expenses of a subsidiary acquired or
beban entitas anak yang diakuisisi atau disposed of during the year are included in
dilepaskan selama tahun berjalan termasuk the consolidated statement of profit or loss
dalam laporan laba rugi dan penghasilan and other comprehensive income from the
komprehensif lain konsolidasian sejak date the Group gains control until the date
tanggal Grup memperoleh pengendalian when the Group ceases to control the
sampai dengan tanggal Grup kehilangan subsidiary.
pengendalian atas entitas anak.
Seluruh aset dan liabilitas, ekuitas, All intragroup assets and liabilities, equity,
penghasilan, beban dan arus kas dalam intra income, expenses and cash flows relating to
kelompok usaha terkait dengan transaksi transactions between members of the Group
antar entitas dalam Grup dieliminasi secara are eliminated in full on consolidation.
penuh dalam laporan keuangan
konsolidasian.
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada comprehensive income are attributed to the
pemilik Perusahaan dan kepentingan owners of the Parent Company and to the
nonpengendali (KNP) meskipun hal tersebut non-controling interest (NCI) even if this
mengakibatkan KNP memiliki saldo defisit. results in the NCI having a deficit balance.
KNP disajikan dalam laporan laba rugi dan NCI are presented in the consolidated
penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dan dalam ekuitas pada comprehensive income and under the equity
laporan posisi keuangan konsolidasian, section of the consolidated statement of
terpisah dari bagian yang dapat diatribusikan financial position, respectively, separately
kepada pemilik Perusahaan. from the corresponding portion attributable
to owners of the Parent Company.
Transaksi dengan KNP yang tidak Transactions with NCI that do not result in
mengakibatkan hilangnya pengendalian loss of control are accounted for as equity
dicatat sebagai transaksi ekuitas. Selisih transactions. The difference between the fair
antara nilai wajar imbalan yang dialihkan value of any consideration paid and the
dengan bagian relatif atas nilai tercatat aset relevant share acquired of the carrying value
bersih entitas anak yang diakuisisi dicatat di of net assets of the subsidiary is recorded in
ekuitas. Keuntungan atau kerugian dari equity. Gains or losses on disposals to NCI
pelepasan kepada KNP juga dicatat di are also recorded in equity.
ekuitas.
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Page 16
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. Penjabaran Mata Uang Asing c. Foreign Currency Translation
Mata Uang Fungsional dan Pelaporan Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan Items included in the financial statements of
keuangan setiap entitas dalam Grup diukur each of the Group’s companies are
menggunakan mata uang dari lingkungan measured using the currency of the primary
ekonomi utama dimana Perusahaan economic environment in which the entity
beroperasi (mata uang fungsional). operates (the functional currency).
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah, yang merupakan mata uang presented in Rupiah which is the Company’s
fungsional Perusahaan dan mata uang functional and the Group’s presentation
penyajian Grup. currency.
Transaksi dan Saldo Transactions and Balances
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, kurs konversi yakni kurs 2024, the conversion rates used by the
tengah Bank Indonesia, yang digunakan Group were the middle rates of Bank
oleh Grup adalah sebagai berikut: Indonesia as follows:
Mata Uang Asing/ 31 Maret 2025/ 31 Desember 2024/
Foreign Currency March 31, 2025 December 31, 2024
1 Pound Sterling/Pound Sterling (GBP) 21.417 20.333
1 Euro/Euro (EUR) 17.893 16.851
1 Dolar Amerika Serikat/United States Dollar (USD) 16.588 16.162
1 Dolar Singapura/Singapore Dollar (SGD) 12.406 11.919
1 Dolar Australia/Australian Dollar (AUD) 10.481 10.082
1 Ringgit Malaysia/Malaysia Ringgit (MYR) 3.745 3.616
1 Yuan China/China Yuan (CNY) 2.284 2.214
1 Won Korea/Korea Won (KRW) 11 11
d. Transaksi Pihak Berelasi d. Transactions with Related Parties
Orang atau entitas dikategorikan sebagai A person or entity is considered a related
pihak berelasi Grup apabila memenuhi party of the Group if it meets the definition of
definisi pihak berelasi berdasarkan a related party in PSAK No. 224 “Related
PSAK No. 224 “Pengungkapan Pihak-pihak Party Disclosures”.
Berelasi”.
Semua transaksi signifikan dengan pihak All significant transactions with related
berelasi telah diungkapkan dalam laporan parties are disclosed in the consolidated
keuangan konsolidasian. financial statements.
e. Klasifikasi Lancar dan Tidak Lancar e. Current and Non-current Classification
Grup menyajikan aset dan The Group presents assets and liabilities in
liabilitas dalam laporan posisi keuangan the consolidated statement of financial
konsolidasian berdasarkan klasifikasi position based on current/non-current
lancar/tidak lancar. Suatu aset disajikan classification. An asset is current when it is:
lancar bila:
i). akan direalisasi, dijual atau dikonsumsi i). expected to be realized or intended to be
dalam siklus operasi normal, sold or consumed in the normal
operating cycle,
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
ii). untuk diperdagangkan, atau ii). held primarily for the purpose of trading,
or
iii). akan direalisasi dalam 12 bulan setelah iii). expected to be realized within 12 months
tanggal pelaporan, atau kas atau setara after the reporting period, or cash or cash
kas, kecuali yang dibatasi equivalents unless restricted from being
penggunaannya atau akan digunakan exchanged or used to settle a liability for
untuk melunasi suatu liabilitas dalam at least 12 months after the reporting
paling lambat 12 bulan setelah tanggal period.
pelaporan.
Seluruh aset lain diklasifikasikan sebagai All other assets are classified as noncurrent.
tidak lancar.
Suatu liabilitas disajikan jangka pendek bila: A liability is current when it is:
i). akan dilunasi dalam siklus operasi i). expected to be settled in the normal
normal, operating cycle,
ii). untuk diperdagangkan, ii). held primarily to the purpose of trading,
iii). akan dilunasi dalam 12 bulan setelah iii). due to be settled within 12 months after
tanggal pelaporan, atau the reporting period, or
iv). tidak ada hak pada akhir periode iv). there is no right at the end of the
pelaporan untuk menangguhkan reporting period to defer the settlement
pelunasannya dalam paling tidak 12 of the liability for at least 12 months after
bulan setelah tanggal pelaporan. the reporting period.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as
jangka panjang. noncurrent.
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Setara kas Cash consists of cash on hand and in banks.
adalah semua investasi yang bersifat jangka Cash equivalents are short-term, highly
pendek dan sangat likuid yang dapat segera liquid investments that are readily
dikonversikan menjadi kas dengan jatuh convertible to known amounts of cash with
tempo dalam waktu tiga (3) bulan atau original maturities of three (3) months or less
kurang sejak tanggal penempatannya, dan from the date of placements, and which are
yang tidak dijaminkan serta tidak dibatasi not used as collateral and are not restricted.
pencairannya.
g. Instrumen Keuangan g. Financial Instruments
Grup menerapkan PSAK No. 109, Instrumen The Group has applied PSAK No. 109,
Keuangan, mengenai pengaturan instrumen Financial Instruments, which set the
keuangan terkait klasifikasi dan pengukuran, requirements in classification and
penurunan nilai atas instrumen keuangan measurement, impairment in value of
dan akuntansi lindung nilai. financial assets and hedge accounting.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, Grup memiliki instrumen 2024, the Group has financial assets at
keuangan pada kategori aset keuangan amortized cost, financial assets at fair value
pada biaya perolehan diamortisasi, aset through other comprehensive income and
keuangan yang diukur pada nilai wajar financial liabilities at amortized cost
melalui penghasilan komprehensif lain dan categories. Thus, accounting policies related
liabilitas keuangan yang diukur dengan to financial assets at FVPL and financial
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Page 18
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
biaya diamortisasi. Oleh karena itu, liabilities at FVPL or FVOCI were not
kebijakan akuntansi terkait dengan disclosed.
instrumen keuangan dalam kategori aset
keuangan yang diukur pada nilai wajar
melalui laba rugi dan liabilitas keuangan
yang diukur dengan nilai wajar melalui laba
rugi atau melalui penghasilan komprehensif
lain tidak diungkapkan.
Aset Keuangan Financial Assets
Grup mengklasifikasikan aset keuangan The Group classifies its financial assets in
sesuai dengan PSAK No. 109, Instrumen accordance with PSAK No. 109, Financial
Keuangan, sehingga setelah pengakuan Instruments, that classifies financial assets
awal aset keuangan diukur pada biaya as subsequently measured at amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through comprehensive
penghasilan komprehensif lain atau nilai income or fair value through profit or loss, on
wajar melalui laba rugi, dengan the basis of both:
menggunakan dua dasar, yaitu:
(a) Model bisnis Grup dalam mengelola (a) The Group’s business model for
aset keuangan; dan managing the financial assets; and
(b) Karakteristik arus kas kontraktual dari (b) The contractual cash flow
aset keuangan. characteristics of the financial assets.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, aset keuangan Grup terdiri 2024, the Group’s financial assets consist of
dari aset keuangan pada biaya perolehan financial assets at amortized cost and
diamortisasi dan aset keuangan yang diukur financial assets at fair value through other
pada nilai wajar melalui penghasilan comprehensive income.
komprehensif lain.
1. Aset keuangan pada biaya perolehan 1. Financial assets at amortized cost
diamortisasi
Aset keuangan diukur pada biaya A financial asset is measured at
perolehan diamortisasi jika kedua amortized cost if both of the following
kondisi berikut terpenuhi: conditions are met:
(a) Aset keuangan dikelola dalam (a) The financial asset is held within
model bisnis yang bertujuan a business model whose
untuk memiliki aset keuangan objective is to hold financial
dalam rangka mendapatkan arus assets in order to collect
kas kontraktual; dan contractual cash flows; and
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial assets give rise on
pada tanggal tertentu yang specified dates to cash flows that
semata dari pembayaran pokok are solely payments of principal
dan bunga dari jumlah pokok and interest on the principal
terutang. amount outstanding.
Aset keuangan pada biaya perolehan Financial assets at amortized cost is
diamortisasi diukur pada jumlah yang measured at initial amount minus the
diakui saat pengakuan awal dikurangi principal repayments, plus or minus the
pembayaran pokok, ditambah atau cumulative amortization using the
dikurangi dengan amortisasi kumulatif effective interest method of any
menggunakan metode suku bunga difference between that initial amount
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
efektif yang dihitung dari selisih antara and the maturity amount, adjusted for
nilai awal dan nilai jatuh temponya, dan allowance for impairment.
dikurangi dengan cadangan kerugian
penurunan nilai.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December
Desember 2024, kategori ini meliputi 31, 2024, the Group’s cash and cash
kas dan setara kas, piutang usaha, equivalents, trade accounts receivable,
piutang lain-lain, piutang pihak berelasi other accounts receivable, due from a
dan uang jaminan yang dimiliki oleh related party and guarantee deposits
Grup. are included in this category.
2. Aset keuangan yang diukur pada 2. Financial assets at fair value through
nilai wajar melalui penghasilan other comprehensive income
komprehensif lain
Aset keuangan diukur pada nilai wajar A financial asset is measured at fair
melalui penghasilan komprehensif lain value through other comprehensive
jika kedua kondisi berikut terpenuhi: income if both of the following
conditions are met:
(a) Aset keuangan dikelola (a) The financial asset is held within
dalam model bisnis yang a business model whose
tujuannya akan terpenuhi dengan objective is achieved by both
mendapatkan arus kas collecting contractual cash flows
kontraktual dan menjual aset and selling financial assets; and
keuangan; dan
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial asset give rise on
pada tanggal tertentu yang specified dates to cash flows that
semata dari pembayaran pokok are solely payments of principal
dan bunga dari jumlah pokok and interest on the principal
terutang. amount outstanding.
Aset keuangan berupa instrumen Equity securities financial assets which
ekuitas yang diukur pada nilai wajar are initially measured at fair value
melalui penghasilan komprehensif lain through comprehensive income are
selanjutnya diukur pada nilai wajar, subsequently measured at fair value,
dengan keuntungan atau kerugian with unrealized gains or losses
yang belum direalisasi diakui dalam recognized in other comprehensive
penghasilan komprehensif lain. Saat income. At the time the financial assets
aset keuangan tersebut dihentikan are derecognized or reclassified, the
pengakuannya atau direklasifikasi, cumulative gain or loss is reclassified
akumulasi keuntungan atau kerugian to retained earnings.
direklasifikasi ke saldo laba.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December
Desember 2024, kategori ini meliputi 31, 2024, the Group’s investments in
investasi Grup dalam saham PT Kura shares of stock of PT Kura Kura
Kura sebesar Rp 905.000.000. amounting to Rp 905,000,000 is
classified in this category.
Liabilitas Keuangan dan Instrumen Financial Liabilities and Equity
Ekuitas Instruments
Liabilitas keuangan dan instrumen ekuitas Financial liabilities and equity instruments
Grup diklasifikasikan berdasarkan substansi of the Group are classified according to
perjanjian kontraktual serta definisi liabilitas the substance of the contractual
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
keuangan dan instrumen ekuitas. Kebijakan arrangements entered into and the
akuntansi yang diterapkan atas instrumen definitions of a financial liability and equity
keuangan tersebut diungkapkan berikut ini. instrument. The accounting policies adopted
for specific financial instruments are set out
below.
Instrumen Ekuitas Equity Instruments
Instrumen ekuitas adalah setiap kontrak An equity instrument is any contract that
yang memberikan hak residual atas aset evidences a residual interest in the assets of
suatu entitas setelah dikurangi dengan an entity after deducting all of its liabilities.
seluruh liabilitasnya. Instrumen ekuitas Equity instruments are recorded at the
dicatat sejumlah hasil yang diterima, setelah proceeds received, net of direct issue costs.
dikurangkan dengan biaya penerbitan
langsung.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan dalam lingkup PSAK Financial liabilities within the scope
No. 109 diklasifikasikan sebagai berikut: of PSAK No. 109 are classified as follows:
(i) liabilitas keuangan yang diukur dengan (i) financial liabilities at amortized cost,
biaya diamortisasi, (ii) liabilitas keuangan (ii) financial liabilities at fair value through
yang diukur dengan nilai wajar melalui profit and loss (FVPL). The Group
laba rugi. Grup menentukan klasifikasi determines the classification of its financial
liabilitas keuangan pada saat pengakuan liabilities at initial recognition.
awal.
Seluruh liabilitas keuangan diakui pada All financial liabilities are recognized initially
awalnya sebesar nilai wajar dan, dalam at fair value and, in the case of loans and
hal pinjaman dan utang, termasuk borrowings, inclusive of directly attributable
biaya transaksi yang dapat diatribusikan transaction costs and subsequently
secara langsung dan selanjutnya diukur measured at amortized cost using the
pada biaya perolehan diamortisasi dengan effective interest rate method. The
menggunakan metode suku bunga efektif. amortization of the effective interest rate is
Amortisasi suku bunga efektif disajikan included in finance costs in profit or loss.
sebagai bagian dari beban keuangan
dalam laba rugi.
Liabilitas keuangan yang diukur pada biaya Financial liabilities at amortized cost
perolehan diamortisasi
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost is
diamortisasi diukur pada jumlah yang diakui measured at initial amount minus the
saat pengakuan awal dikurangi pembayaran principal repayments, plus or minus the
pokok, ditambah atau dikurangi dengan cumulative amortization using the effective
amortisasi kumulatif menggunakan metode interest method of any difference between
suku bunga efektif yang dihitung dari selisih that initial amount and the maturity amount.
antara nilai awal dan nilai jatuh temponya.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, kategori ini meliputi utang 2024, the Group’s trade accounts payable,
usaha, utang lain-lain dan beban akrual yang other payable and accrued expenses are
dimiliki oleh Grup. included in this category.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and
saling hapus dan nilai bersihnya disajikan the net amount reported in the consolidated
dalam laporan posisi keuangan statement of financial position if, and only if,
konsolidasian jika, dan hanya jika, Grup saat there is a currently enforceable right to offset
ini memiliki hak yang berkekuatan hukum the recognized amounts and there is
untuk melakukan saling hapus atas jumlah intention to settle on a net basis, or to realize
yang telah diakui tersebut; dan berniat untuk the asset and settle the liability
menyelesaikan secara neto atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
Reklasifikasi Aset Keuangan Reclassification of Financial Assets
Sesuai dengan ketentuan PSAK No. 109, In accordance with PSAK No. 109, Financial
Instrumen Keuangan, Grup mereklasifikasi Instruments, the Group reclassifies its
seluruh aset keuangan dalam kategori yang financial assets when, and only when, the
terpengaruh, jika dan hanya jika, Grup Group changes its business model for
mengubah model bisnis untuk pengelolaan managing financial assets. While, any
aset keuangan tersebut. Sedangkan, financial liabilities shall not be reclassified.
liabilitas keuangan tidak direklasifikasi.
Penurunan nilai aset keuangan Impairment of Financial Assets
Grup selalu mengakui kerugian kredit The Group always recognizes lifetime
ekspektasian (ECL) sepanjang umur expected credit losses (ECL) for trade
untuk piutang usaha. Kerugian kredit account receivable. The expected credit
ekspektasian atas aset keuangan diestimasi losses on these financial assets are
menggunakan pendekatan tingkat kerugian estimated using loss rate approach based on
berdasarkan pengalaman kerugian kredit the Group’s historical credit loss experience,
historis Grup, disesuaikan dengan kondisi adjusted for general economic conditions
ekonomi umum dan penilaian baik atas and an assessment of both the current as
kondisi kini maupun perkiraan masa depan well as the forecast direction of conditions at
pada tanggal pelaporan, termasuk nilai the reporting date, including time value of
waktu atas uang jika tepat. money where appropriate.
Untuk seluruh instrumen keuangan lainnya, For all other financial instruments, the Group
Grup mengakui ECL sepanjang umur ketika recognizes lifetime ECL when there has
telah ada peningkatan risiko kredit yang been a significant increase in credit risk
signifikan sejak pengakuan awal. Jika since initial recognition. If, on the other hand,
sebaliknya, risiko kredit pada instrumen the credit risk on the financial instrument has
keuangan tidak meningkat secara signifikan not increased significantly since initial
sejak pengakuan awal, Grup mengukur recognition, the Group measures the loss
penyisihan kerugian untuk instrumen allowance for that financial instrument at an
keuangan tersebut sejumlah ECL 12 bulan. amount equal to 12- month ECL. The
Penilaian apakah ECL sepanjang umur assessment of whether lifetime ECL should
harus diakui didasarkan pada peningkatan be recognized is based on significant
signifikan dalam kemungkinan terjadinya increases in the likelihood or risk of a default
atau pada risiko gagal bayar sejak occurring since initial recognition instead of
pengakuan awal dan bukan didasarkan bukti on evidence of a financial asset being credit
aset keuangan yang mengalami kerugian impaired at the reporting date or an actual
kredit pada tanggal pelaporan atau kejadian default occurring. Lifetime ECL represents
gagal bayar sebenarnya. ECL sepanjang the expected credit losses that will result
umur merupakan kerugian kredit from all possible default events over the
ekspetasian yang timbul dari seluruh expected life of a financial instrument. In
kemungkinan peristiwa gagal bayar selama contrast, 12-month ECL represents the
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Page 22
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
perkiraan umur instrumen keuangan. portion of lifetime ECL that is expected to
Sebaliknya, ECL 12 bulan mewakili porsi result from default events on a financial
ECL sepanjang umur yang timbul dari instrument that are possible within
peristiwa gagal bayar pada instrumen 12 months after the reporting date.
keuangan yang mungkin terjadi dalam
12 bulan setelah tanggal pelaporan.
Penghentian Pengakuan Aset dan Derecognition of Financial Assets and
Liabilitas Keuangan Liabilities
(1) Aset Keuangan (1) Financial Assets
Aset keuangan (atau bagian dari aset Financial asset (or, where applicable, a
keuangan atau kelompok aset part of a financial asset or part of a
keuangan serupa) dihentikan group of similar financial assets) is
pengakuannya jika: derecognized when:
a. Hak kontraktual atas arus kas a. The contractual right to receive
yang berasal dari aset keuangan cash flows from these asset have
tersebut berakhir atau aset telah ceased to exist or assets have
dialihkan; been transferred;
b. Grup telah mengalihkan haknya b. the Group has transferred its right
untuk menerima arus kas dari to receive cash flows from the
aset keuangan tersebut atau asset or has assumed an
menanggung kewajiban untuk obligation to pay the received
membayar arus kas yang diterima cash flow in full without material
tersebut tanpa penundaan delay to a third party under a
yang signifikan terhadap “pass-through” arrangement, and
pihak ketiga melalui satu either (i) the Group has
kesepakatan penyerahan dan transferred substantially all the
(i) telah mentransfer secara risks and rewards of the asset, or
substansial seluruh risiko dan (ii) the Group has neither
manfaat atas aset keuangan, transferred nor retained
atau (ii) secara substansial tidak substantially all the risks and
mentransfer atau tidak memiliki rewards of the asset, but has
seluruh risiko dan manfaat atas transferred control of the asset.
aset keuangan, namun telah
mengalihkan pengendalian atas
aset keuangan tersebut.
(2) Liabilitas Keuangan (2) Financial Liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized
pengakuannya jika liabilitas keuangan when the obligation under the contract
tersebut berakhir, dibatalkan, atau is discharged, cancelled or has
telah kadaluarsa. expired.
h. Pengukuran Nilai Wajar h. Fair Value Measurement
Pengukuran nilai wajar didasarkan pada The fair value measurement is based on the
asumsi bahwa transaksi untuk menjual aset presumption that the transaction to sell the
atau mengalihkan liabilitas akan terjadi: asset or transfer the liability takes place
either:
di pasar utama untuk aset atau liabilitas in the principal market for the asset or
tersebut atau; liability or;
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Page 23
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
jika tidak terdapat pasar utama, di pasar in the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Grup harus memiliki akses ke pasar utama The Group must have access to the principal
atau pasar yang paling menguntungkan or the most advantageous market at the
pada tanggal pengukuran. measurement date.
Nilai wajar aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that
pelaku pasar ketika menentukan harga aset market participants would use when pricing
atau liabilitas tersebut, dengan asumsi the asset or liability, assuming that market
bahwa pelaku pasar bertindak dalam participants act in their economic best
kepentingan ekonomi terbaiknya. interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market
untuk menghasilkan manfaat ekonomik participant’s ability to generate economic
dengan menggunakan aset dalam benefits by using the asset in its highest and
penggunaan tertinggi dan terbaiknya, atau best use or by selling it to another market
dengan menjualnya kepada pelaku pasar participant that would use the asset in its
lain yang akan menggunakan aset tersebut highest and best use.
dalam penggunaan tertinggi dan terbaiknya.
Ketika Grup menggunakan teknik penilaian, When the Group uses valuation techniques,
maka Grup memaksimalkan penggunaan it maximizes the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimizing the use of
dan meminimalkan penggunaan input yang unobservable inputs.
tidak dapat diobservasi.
Seluruh aset dan liabilitas yang mana nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan dalam is measured or disclosed in the consolidated
laporan keuangan konsolidasian, financial statements are categorized within
dikategorikan dalam hirarki nilai wajar the fair value hierarchy as follows:
sebagai berikut:
Level 1 – harga kuotasian (tanpa Level 1 - Quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik; assets or liabilities;
Level 2 – teknik penilaian dimana level Level 2 - Valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant
pengukuran nilai wajar dapat to the fair value measurement is directly
diobservasi, baik secara langsung or indirectly observable;
maupun tidak langsung;
Level 3 – teknik penilaian dimana level Level 3 - Valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant
pengukuran nilai wajar tidak dapat to the fair value measurement is
diobservasi. unobservable.
Untuk aset dan liabilitas yang diukur pada For assets and liabilities that are recognized
nilai wajar secara berulang dalam laporan in the consolidated financial statements on a
keuangan konsolidasian, maka Grup recurring basis, the Group determines
menentukan apakah telah terjadi transfer di whether there are transfers between levels
antara level hirarki dengan menilai kembali in the hierarchy by re-assessing
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pengkategorian level nilai wajar pada setiap categorization at the end of each reporting
akhir periode pelaporan. period.
i. Persediaan i. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net
atau nilai realisasi bersih, mana yang lebih realizable value, whichever is lower. Cost is
rendah (the lower of cost and net realizable determined by using the first-in, first-out
value). Biaya persediaan ditentukan (FIFO) method. Net realizable value of these
berdasarkan metode masuk pertama keluar inventories is the current replacement cost.
pertama (MPKP). Nilai realisasi bersih
adalah estimasi harga jual dalam kondisi
normal usaha dikurangi estimasi biaya
penjualan.
j. Biaya Dibayar Dimuka j. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan beneficial or contract periods using the
menggunakan metode garis lurus. straight-line method.
k. Aset Tetap k. Property and Equipment
Aset tetap dinyatakan berdasarkan biaya Property and equipment are carried at cost,
perolehan, tetapi tidak termasuk biaya excluding day to day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any
penyusutan dan akumulasi rugi penurunan impairment in value.
nilai, jika ada.
Biaya perolehan awal aset tetap meliputi The initial cost of property and equipment
harga perolehan, termasuk bea impor dan consists of its purchase price, including
pajak pembelian yang tidak boleh import duties and taxes and any directly
dikreditkan dan biaya-biaya yang dapat attributable costs in bringing the property
diatribusikan secara langsung untuk and equipment to its working condition and
membawa aset ke lokasi dan kondisi yang location for its intended use.
diinginkan sesuai dengan tujuan
penggunaan yang ditetapkan.
Beban-beban yang timbul setelah aset tetap Expenditures incurred after the property and
digunakan, seperti beban perbaikan dan equipment have been put into operations,
pemeliharaan, dibebankan ke laba rugi pada such as repairs and maintenance costs, are
saat terjadinya. Apabila beban-beban normally charged to operations in the year
tersebut menimbulkan peningkatan manfaat such costs are incurred. In situations where
ekonomis di masa datang dari penggunaan it can be clearly demonstrated that the
aset tetap tersebut yang dapat melebihi expenditures have resulted in an increase in
kinerja normalnya, maka beban-beban the future economic benefits expected to be
tersebut dikapitalisasi sebagai tambahan obtained from the use of the property and
biaya perolehan aset tetap. equipment beyond its originally assessed
standard of performance, the expenditures
are capitalized as additional costs of
property and equipment.
Penyusutan dan amortisasi dihitung Depreciation and amortization are computed
berdasarkan metode garis lurus selama on a straight-line basis over the property and
masa manfaat aset tetap sebagai berikut: equipment’s useful lives as follows:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun/
Years
Perbaikan atas bangunan sewa 5 Leasehold improvements
Peralatan dan perlengkapan 5 Furniture and equipment
Kendaraan 5 Vehicles
Nilai tercatat aset tetap ditelaah kembali dan The carrying values of property and
dilakukan penurunan nilai apabila terdapat equipment are reviewed for impairment
peristiwa atau perubahan kondisi tertentu when events or changes in circumstances
yang mengindikasikan nilai tercatat tersebut indicate that the carrying values may not be
tidak dapat dipulihkan sepenuhnya. recoverable.
Dalam setiap inspeksi yang signifikan, biaya When each major inspection is performed, its
inspeksi diakui dalam jumlah tercatat aset cost is recognized in the carrying amount of
tetap sebagai suatu penggantian apabila the item of property and equipment as a
memenuhi kriteria pengakuan. Biaya inspeksi replacement if the recognition criteria are
signifikan yang dikapitalisasi tersebut satisfied. Such major inspection is capitalized
diamortisasi selama periode sampai dengan and amortized over the next major inspection
saat inspeksi signifikan berikutnya. activity.
Jumlah tercatat aset tetap dihentikan An item of property and equipment is
pengakuannya pada saat dilepaskan atau derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan economic benefits are expected from its use
yang diharapkan dari penggunaan atau or disposal. Any gains or loss arising from
pelepasannya. Keuntungan atau kerugian derecognition of property and equipment is
yang timbul dari penghentian pengakuan aset included in the consolidated statement of profit
tetap diakui dalam laporan laba rugi dan or loss and other comprehensive income in
penghasilan komprehensif lain pada tahun the year the item is derecognized.
terjadinya penghentian pengakuan.
Nilai residu, umur manfaat, serta metode The asset’s residual values, useful lives and
penyusutan dan amortisasi ditelaah setiap depreciation and amortization method are
akhir tahun dan dilakukan penyesuaian reviewed and adjusted if appropriate, at each
apabila hasil telaah berbeda dengan estimasi financial year-end.
sebelumnya.
l. Transaksi Sewa l. Lease Transactions
Grup menerapkan PSAK No. 116 yang The Group has applied PSAK No. 116,
mensyaratkan pengakuan liabilitas sewa which set the requirement for the
sehubungan dengan sewa yang sebelumnya recognition of lease liabilities in relation to
diklasifikasikan sebagai ‘sewa operasi’. leases which had been previously classified
as ‘operating lease’.
Sebagai penyewa As lessee
Pada tanggal permulaan kontrak, Grup At the inception of a contract, the Group
menilai apakah kontrak merupakan, atau assesses whether the contract is, or
mengandung, sewa. Suatu kontrak contains, a lease. A contract is or contains a
merupakan atau mengandung sewa jika lease if the contract conveys the right to
kontrak tersebut memberikan hak untuk control the use of an identified assets for a
mengendalikan penggunaan aset period of time in exchange for consideration.
identifikasian selama suatu jangka waktu
untuk dipertukarkan dengan imbalan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Untuk menilai apakah kontrak memberikan To assess whether a contract conveys the
hak untuk mengendalikan penggunaan aset right to control the use of an identified
identifikasian, Grup harus menilai apakah: asset, the Group shall assesses whether:
- Grup memiliki hak untuk mendapatkan - The Group has the right to
secara subtansial seluruh manfaat obtain substantially all the economic
ekonomi dari penggunaan aset benefits from use of the asset
identifikasian; dan throughout the period of use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the
penggunaan aset identifikasian. Grup use of the asset. The Group has this
memiliki hak ini ketika Grup memiliki right when it has the decision-making
hak untuk pengambilan keputusan rights that are the most relevant to
yang relevan tentang bagaimana dan changing how and for what purpose
untuk tujuan apa aset digunakan telah the asset is used are predetermined:
ditentukan sebelumnya dan:
1. Grup memiliki hak untuk 1. The Group has the right to
mengoperasikan aset; operate the asset;
2. Grup telah mendesain aset 2. The Group has designed the
dengan cara menetapkan asset in a way that
sebelumnya bagaimana dan untuk predetermined how and for what
tujuan apa aset akan digunakan purpose it will be used.
selama periode penggunaan.
Pada tanggal awal dimulainya kontrak atau At the inception or on reassessment of
pada tanggal penilaian kembali atas a contract that contains a lease component,
kontrak yang mengandung sebuah the Group allocates the consideration in the
komponen sewa, Grup mengalokasikan contract to each lease component on the
imbalan dalam kontrak ke masing-masing basis of their relative stand-alone prices and
komponen sewa berdasarkan harga the aggregate stand-alone price of the non-
tersendiri relatif dari komponen sewa dan lease components.
harga tersendiri agregat dari komponen
nonsewa.
Pada tanggal permulaan sewa, Grup The Group recognizes a right-of-use
mengakui aset hak-guna dan liabilitas asset and a lease liability at the lease
sewa. Aset hak-guna diukur pada biaya commencement date. The right-of-use
perolehan, dimana meliputi jumlah asset is initially measured at cost, which
pengukuran awal liabilitas sewa yang comprises the initial amount of the lease
disesuaikan dengan pembayaran sewa liability adjusted for any lease payment
yang dilakukan pada atau sebelum tanggal made at or before the commencement date.
permulaan.
Aset hak-guna kemudian disusutkan The right-of-use assets are subsequently
menggunakan metode garis lurus dari depreciated using the straight-line method
tanggal permulaan hingga tanggal yang from the commencement date to the
lebih awal antara akhir umur manfaat aset earlier of the end of the useful life of the
hak-guna atau akhir masa sewa. right-of-use assets or the end of the lease
term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured
pembayaran sewa yang belum dibayar at the present value of the lease
pada tanggal permulaan, didiskontokan payments that are not paid at the
dengan menggunakan suku bunga implisit commencement date, discounted using the
dalam sewa atau jika suku bunga tersebut interest rate implicit in the lease or, if that
tidak dapat ditentukan, maka menggunakan rate cannot be readily determined, using
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
suku bunga pinjaman inkremental. Pada incremental borrowing rate. Generally, the
umumnya, Grup menggunakan suku Group uses its incremental borrowing rate
bunga pinjaman inkremental sebagai tingkat as the discount rate.
bunga diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the
pengukuran liabilitas sewa meliputi measurement of the lease liability comprise
pembayaran berikut ini: the following:
- pembayaran tetap, termasuk - fixed payments, including in-substance
pembayaran tetap secara substansi; fixed payments;
- pembayaran sewa variabel yang - variable lease payments that depend
bergantung pada indeks atau suku on an index or a rate, initially measured
bunga yang pada awalnya diukur using the index or rate as at the
dengan menggunakan indeks atau commencement date;
suku bunga pada tanggal permulaan;
- jumlah yang diperkirakan akan - amounts expected to be payable
dibayarkan oleh penyewa dengan under a residual value guarantee;
jaminan nilai residual;
- harga eksekusi opsi beli jika Grup - the exercise price under a purchase
cukup pasti untuk mengeksekusi opsi option that the Group is reasonably
tersebut; dan certain to exercise; and
- penalti karena penghentian awal sewa - penalties for early termination of a
kecuali jika Grup cukup pasti untuk tidak lease unless the Group is reasonably
menghentikan lebih awal. certain not to terminate early.
Pembayaran sewa dialokasikan menjadi Each lease payment is allocated between
bagian pokok dan biaya keuangan. Biaya the liability and finance cost. The finance
keuangan dibebankan pada laba rugi cost is charged to profit or loss over the
selama periode sewa sehingga lease period so as to produce a constant
menghasilkan tingkat suku bunga periodik periodic rate of interest on the remaining
yang konstan atas saldo liabilitas untuk balance of the liability for each period.
setiap periode.
Jika sewa mengalihkan kepemilikan If the lease transfers ownership of the
aset pendasar kepada Grup pada akhir underlying asset to the Group by the end of
masa sewa atau jika biaya perolehan the lease term or if the cost of the right-of-
aset hak-guna merefleksikan Grup akan use assets reflects that the Group will
mengeksekusi opsi beli, maka Grup exercise a purchase option, the Group
menyusutkan aset hak-guna dari tanggal depreciates the right-of-use assets from
permulaan hingga akhir umur manfaat aset the commencement date to the end of the
pendasar. Jika tidak, maka Grup useful life of the underlying asset. Otherwise,
menyusutkan aset hak-guna dari tanggal the Group depreciates the right-of-use
permulaan hingga tanggal yang lebih awal assets from the commencement date to the
antara akhir umur manfaat aset hak-guna earlier of the end of the useful life of the
atau akhir masa sewa. right-of-use assets or the end of the lease
term.
Sewa jangka-pendek Short-term leases
Grup memutuskan untuk tidak mengakui The Group has elected not to recognize
aset hak-guna dan liabilitas sewa untuk right-of-use assets and lease liabilities for
sewa jangka-pendek yang memiliki masa short- term leases that have a lease term of
sewa 12 bulan atau kurang. Grup mengakui 12 months or less. The Group recognizes
pembayaran sewa atas sewa tersebut the lease payments associated with these
sebagai beban dengan dasar garis lurus leases as an expense on a straight-line basis
selama masa sewa. over the lease term.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Modifikasi sewa Lease modification
Grup mencatat modifikasi sewa sebagai The Group accounts for a lease modification
sewa terpisah jika: as a separate lease if both:
- modifikasi meningkatkan ruang lingkup - the modification increases the scope of
sewa dengan menambahkan hak untuk the lease by adding the right to use one
menggunakan satu aset pendasar atau or more underlying assets; and
lebih; dan
- imbalan sewa meningkat sebesar - the consideration for the lease
jumlah yang setara dengan harga increases by an amount commensurate
tersendiri untuk peningkatan dalam with the stand- alone price for the
ruang lingkup dan penyesuaian yang increase in scope and any appropriate
tepat pada harga tersendiri tersebut adjustments to that stand- alone price
untuk merefleksikan kondisi kontrak to reflect the circumstances of the
tertentu. particular contract.
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not
sebagai sewa terpisah, pada tanggal accounted for as a separate lease, at the
efektif modifikasi sewa, Grup: effective date of the lease modification, the
Group:
- mengukur kembali dan - remeasures and allocates the
mengalokasikan imbalan kontrak consideration in the modified contract;
modifikasian;
- menentukan masa sewa dari - determines the lease term of the
sewa modifikasian; modified lease;
- mengukur kembali liabilitas sewa - remeasures the lease liability by
dengan mendiskontokan pembayaran discounting the revised lease payments
sewa revisi menggunakan tingkat using a revised discount rate on the
diskonto revisi berdasarkan sisa basis of the remaining lease term
umur sewa dan sisa pembayaran sewa and the remaining lease payment
dengan melakukan penyesuaian with a corresponding adjustment to
terhadap aset hak-guna. Tingkat the right-of-use assets. The revised
diskonto revisi ditentukan sebagai discount rate is determined as
suku bunga pinjaman inkremental Grup the Group’s incremental borrowing
pada tanggal efektif modifikasi; rate at the effective date of the
modification;
- menurunkan jumlah tercatat aset - decreases the carrying amount of the
hak-guna untuk merefleksikan right- of-use asset to reflect the
penghentian sebagian atau sepenuhnya partial or full termination of the lease
sewa untuk modifikasi sewa yang for lease modifications that decrease
menurunkan ruang lingkup sewa the scope of the lease. recognizes in
mengakui dalam laba rugi setiap laba profit or loss any gain or loss relating to
rugi yang terkait dengan penghentian the partial or full termination of the
sebagian atau sepenuhnya sewa lease; and
tersebut; dan
- membuat penyesuaian terkait - makes a corresponding adjustment
dengan aset hak-guna untuk seluruh to the right-of-use assets for all other
modifikasi sewa lainnya. lease modifications.
Sebagai pesewa As lessor
Ketika Grup bertindak sebagai pesewa, When the Group acts as a lessor, it shall
Grup mengklasifikasi masing-masing classify each of its leases as either
an operating lease or a finance lease.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
sewanya baik sewa operasi atau sewa
pembiayaan.
Untuk mengklasifikasi masing-masing sewa, To classify each lease, the Group makes an
Grup membuat penilaian secara overall assessment of whether the
keseluruhan atas apakah sewa lease transfers substantially all of the
mengalihkan secara substansial seluruh risks and rewards incidental to ownership
risiko dan manfaat yang terkait dengan of the underlying asset. If this is the case,
kepemilikan aset pendasar. Jika penilaian then the lease is classified as a finance
membuktikan hal tersebut, maka sewa lease; if not, then it is an operating lease.
diklasifikasikan sebagai sewa pembiayaan; As part of this assessment, the Group
jika tidak maka, merupakan sewa considers certain indicators such as whether
operasi. Sebagai bagian dari penilaian ini, the lease term is for the major part of the
Grup mempertimbangkan beberapa economic life of the asset.
indikator seperti apakah masa sewa adalah
sebagian besar dari umur ekonomik aset
pendasar.
m. Penurunan Nilai Aset Non-Keuangan m. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan The Group assesses at each annual
tahunan, Grup menelaah apakah terdapat reporting period whether there is an
indikasi suatu aset mengalami penurunan indication that an asset may be impaired. If
nilai. Jika terdapat indikasi tersebut atau any such indication exists, or when annual
pada saat uji tahunan penurunan nilai aset impairment testing for an asset is required,
perlu dilakukan, maka Grup membuat the Group makes an estimate of the asset’s
estimasi jumlah terpulihkan aset tersebut. recoverable amount.
Jika nilai tercatat aset lebih besar daripada Where the carrying amount of an asset
nilai terpulihkannya, maka aset tersebut exceeds its recoverable amount, the asset is
dinyatakan mengalami penurunan nilai dan considered impaired and impairment losses
rugi penurunan nilai diakui dalam laba rugi. are recognized in profit or loss. In assessing
Dalam menghitung nilai pakai, estimasi arus the value in use, the estimated net future
kas masa depan bersih didiskontokan ke cash flows are discounted to their present
nilai kini dengan menggunakan value using a pre-tax discount rate that
tingkat diskonto sebelum pajak yang reflects current market assessments of the
mencerminkan penilaian pasar kini dari nilai time value of money and the risks specific to
waktu uang dan risiko spesifik atas aset. the asset.
Penelaahan dilakukan pada akhir setiap An assessment is made at each annual
periode pelaporan tahunan untuk reporting period as to whether there is any
mengetahui apakah terdapat indikasi bahwa indication that previously recognized
rugi penurunan nilai aset yang telah diakui impairment losses recognized for an asset
dalam periode sebelumnya mungkin tidak may no longer exist or may have decreased.
ada lagi atau mungkin telah menurun. Jika If such indication exists, the recoverable
indikasi dimaksud ditemukan, maka Grup amount is estimated. A previously
mengestimasi jumlah terpulihkan aset recognized impairment loss for an asset is
tersebut. Kerugian penurunan nilai yang reversed in profit or loss to the extent that the
diakui dalam periode sebelumnya akan carrying amount of the assets does not
dipulihkan apabila nilai tercatat aset tidak exceed its recoverable amount nor exceed
melebihi jumlah terpulihkannya maupun nilai the carrying amount that would have been
tercatat, neto setelah penyusutan, determined, net of depreciation, had no
seandainya tidak ada rugi penurunan nilai impairment loss been recognized for the
yang telah diakui untuk aset tersebut asset in prior years. After such a reversal,
pada tahun-tahun sebelumnya. Setelah the depreciation charge on the said asset is
pemulihan tersebut, penyusutan aset adjusted in future periods to allocate the
tersebut disesuaikan di periode mendatang asset’s revised carrying amount, less any
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
untuk mengalokasikan nilai tercatat aset residual value, on a systematic basis over its
yang direvisi, dikurangi nilai sisanya, dengan remaining useful life.
dasar yang sistematis selama sisa umur
manfaatnya.
n. Pengakuan Pendapatan dan Beban n. Revenue and Expense Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Grup menerapkan PSAK No. 115 yang The Group has applied PSAK No. 115,
mensyaratkan pengakuan pendapatan which requires revenue recognition to fulfill 5
harus memenuhi 5 langkah analisa sebagai steps of assessment:
berikut:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
2. Identifikasi kewajiban pelaksanaan 2. Identify the performance obligations in
dalam kontrak. Kewajiban pelaksanaan the contract. Performance obligations
merupakan janji-janji dalam kontrak are promises in a contract to transfer to
untuk menyerahkan barang atau jasa a customer goods or services that
yang memiliki karakteristik berbeda ke are distinct.
pelanggan.
3. Penetapan harga transaksi. Harga 3. Determine the transaction price.
transaksi merupakan jumlah imbalan Transaction price is the amount of
yang berhak diperoleh suatu consideration to which an entity
entitas sebagai kompensasi atas expects to be entitled in exchange
diserahkannya barang atau jasa yang for transferring promised goods or
dijanjikan ke pelanggan. Jika imbalan services to a customer. If the
yang dijanjikan di kontrak mengandung consideration promised in a contract
suatu jumlah yang bersifat variabel, includes a variable amount, the Group
maka Grup membuat estimasi jumlah estimates the amount of consideration
imbalan tersebut sebesar jumlah yang to which it expects to be entitled in
diharapkan berhak diterima atas exchange for transferring the
diserahkannya barang atau jasa yang promised goods or services to a
dijanjikan ke pelanggan dikurangi customer less the estimated amount of
dengan estimasi jumlah jaminan kinerja service level guarantee which will be
jasa yang akan dibayarkan selama paid during the contract period.
periode kontrak.
4. Alokasi harga transaksi ke setiap 4. Allocate the transaction price to
kewajiban pelaksanaan dengan each performance obligation on the
menggunakan dasar harga jual berdiri basis of the relative stand-alone selling
sendiri relatif dari setiap barang atau jasa prices of each distinct goods or services
berbeda yang dijanjikan di kontrak. promised in the contract. here these
Ketika tidak dapat diamati secara are not directly observable, the relative
langsung, harga jual berdiri sendiri relatif stand- alone selling price are estimated
diperkirakan berdasarkan biaya yang based on expected cost plus margin.
diharapkan ditambah marjin.
5. Pengakuan pendapatan ketika kewajiban 5. Recognize revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring
menyerahkan barang atau jasa yang promised goods or services to a
dijanjikan ke pelanggan (ketika customer (which is when the
pelanggan telah memiliki pengendalian customer obtains control of that goods
atas barang atau jasa tersebut). or services).
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kewajiban pelaksanaan dapat dipenuhi A performance obligation may be satisfied
dengan 2 cara, yakni: at the following:
a. Suatu titik waktu (umumnya janji untuk a. A point in time (typically for promises
menyerahkan barang ke pelanggan); to transfer goods to a customer); or
atau
b. Suatu periode waktu (umumnya janji b. Over time (typically for promises to
untuk menyerahkan jasa ke pelanggan). transfer services to a customer). For
Untuk kewajiban pelaksanaan yang a performance obligation satisfied over
dipenuhi dalam suatu periode waktu, time, the Group selects an appropriate
Grup memilih ukuran penyelesaian yang measure of progress to determine the
sesuai untuk penentuan jumlah amount of revenue that should be
pendapatan yang harus diakui karena recognized as the performance
telah terpenuhinya kewajiban obligation is satisfied.
pelaksanaan.
Pembayaran harga transaksi berbeda untuk Payment of the transaction price is
setiap kontrak. Aset kontrak diakui different for each contract. A contract asset
ketika jumlah penerimaan dari pelanggan is recognized once the consideration paid by
kurang dari saldo kewajiban pelaksanaan customer is less than the balance of
yang telah dipenuhi. Kewajiban kontrak performance obligation which has been
diakui ketika jumlah penerimaan dari satisfied. A contract liability is recognized
pelanggan lebih dari saldo kewajiban once the consideration paid by customer is
pelaksanaan yang telah dipenuhi. more than the balance of performance
obligation which has been satisfied.
Kewajiban Grup dari penjualan persediaan The obligation of the Group from sale of
ditentukan sebagai kewajiban pelaksanaan inventories are determined to be single
tunggal yang dipenuhi pada suatu titik performance obligations which are satisfied
waktu dan diakui sebagai pendapatan pada at a point in time and recognized as
saat pengendalian atas persediaan telah revenues when the control over the
dialihkan kepada pelanggan. inventories has been transferred to the
customers.
Pendapatan sewa diakui dengan metode Rental income is recognized on a straight-
garis lurus berdasarkan periode sewa. line basis over the lease term.
Pendapatan bunga dan beban bunga dari Interest income and interest expense for all
instrumen keuangan diakui dalam laba rugi financial instruments are recognized in profit
secara akrual menggunakan metode suku or loss in accrual basis using the effective
bunga efektif. interest method.
Beban diakui pada saat terjadinya (basis Expenses are recognized when incurred
akrual). (accrual basis).
o. Imbalan Kerja o. Employee Benefits
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Imbalan kerja jangka pendek diakui sebesar Short-term employee benefits are
jumlah yang tak-terdiskonto sebagai liabilitas recognized at its undiscounted amount as a
pada laporan posisi keuangan konsolidasian liability after deducting any amount already
setelah dikurangi dengan jumlah yang telah paid in the consolidated statement of
dibayar dan sebagai beban dalam laba rugi. financial position and as an expense in profit
or loss.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
merupakan imbalan pasca-kerja manfaat represents post-employment benefits,
pasti yang dibentuk tanpa pendanaan unfunded defined-benefit plans which
khusus dan didasarkan pada masa kerja dan amounts are determined based on years of
jumlah penghasilan karyawan pada saat service and salaries of the employees at the
pensiun yang dihitung menggunakan time of pension and calculated using the
metode Projected Unit Credit. Pengukuran Projected Unit Credit. Remeasurement is
kembali liabilitas imbalan pasti langsung reflected immediately in the consolidated
diakui dalam laporan posisi keuangan statement of financial position with a charge
konsolidasian dan penghasilan or credit recognized in other comprehensive
komprehensif lain pada periode terjadinya income in the period in which they occur and
dan tidak akan direklasifikasi ke laba rugi, not to be reclassified to profit or loss but
namun menjadi bagian dari saldo laba. Biaya reflected immediately in retained earnings.
liabilitas imbalan pasti lainnya terkait dengan All other costs related to the defined-benefit
program imbalan pasti diakui dalam laba plan are recognized in profit or loss.
rugi.
Pada tanggal 2 Februari 2021, Pemerintah On February 2, 2021, the Government
mengundangkan dan memberlakukan promulgated Government Regulation
Peraturan Pemerintah Nomor 35 Tahun Number 35 Year 2021 (PP 35/2021) to
2021 (PP 35/2021) untuk melaksanakan implement the provisions of Article 81 and
ketentuan Pasal 81 dan Pasal 185 (b) UU Article 185 (b) of Law No. 11/2020
No. 11/2020 mengenai Cipta Kerja yang concerning Job Creation (Cipta Kerja), which
bertujuan untuk menciptakan lapangan kerja aims to create the widest possible
yang seluas-luasnya. employment opportunities.
Presiden Republik Indonesia telah The President of the Republic of Indonesia
menetapkan Peraturan Pemerintah has issued Government Regulation in Lieu
Pengganti Undang-Undang No. 2 Tahun of Law No. 2 of 2022 concerning Job
2022 tentang Cipta Kerja (Perppu Cipta Creation (Perppu Cipta Kerja 2/2022) on
Kerja 2/2022) pada tanggal 30 Desember December 30, 2022 which is the
2022 yang merupakan pelaksanaan dari implementation of the Constitutional Court
Putusan MK Nomor 91/PUU-XVIII/2020. Decision Number 91/PUU-XVIII/2020. With
Dengan berlakunya Perppu ini, UU No. the enactment of this Perppu, Law no.
11/2020 tentang Cipta Kerja dicabut dan 11/2020 concerning Job Creation is
dinyatakan tidak berlaku. Perppu Cipta Kerja repealed and declared invalid. Perppu Cipta
2/2022 telah ditetapkan menjadi Undang- Kerja 2/2022 has been enacted into law on
Undang pada tanggal 31 Maret 2023 March 31, 2023, based on Law No.6 of 2023.
berdasarkan Undang-Undang No.6 Tahun
2023.
Pesangon Pemutusan Kontrak Kerja Termination Benefits
Pesangon pemutusan kontrak terutang Termination benefits are payable whenever
ketika karyawan dihentikan kontrak kerjanya an employee’s employment is terminated
sebelum usia pensiun normal. Grup before the normal retirement date. The
mengakui pesangon pemutusan kontrak Group recognizes termination benefits when
kerja ketika Grup menunjukkan it is demonstrably committed to terminate the
komitmennya untuk memberhentikan employment of current employees according
kontrak kerja dengan karyawan berdasarkan to a detailed formal plan with a low possibility
suatu rencana formal terperinci yang kecil of withdrawal.
kemungkinan untuk dibatalkan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
p. Pajak Penghasilan p. Income Tax
Pajak Kini Current Tax
Pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on
pajak dalam tahun yang bersangkutan yang the taxable income for the year computed
dihitung berdasarkan tarif pajak yang using prevailing tax rates.
berlaku.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui sebagai liabilitas Deferred tax is provided using the liability
jika terdapat perbedaan temporer kena pajak method on temporary differences between
yang timbul dari perbedaan antara dasar the tax bases of assets and liabilities and
pengenaan pajak aset dan liabilitas dengan their carrying amounts for financial reporting
jumlah tercatatnya pada tanggal pelaporan. purposes at the reporting date,
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat deductible temporary differences and the
dikurangkan dan rugi fiskal yang dapat carry forward tax benefit of any unused tax
dikompensasikan. Aset pajak tangguhan losses. Deferred tax assets are recognized
diakui dan direviu pada setiap tanggal and reviewed at each reporting date and
pelaporan atau diturunkan jumlah reduced to the extent that it is probable that
tercatatnya, sepanjang kemungkinan besar taxable profit will be available against which
laba kena pajak tersedia untuk pemanfaatan the deductible temporary differences and the
perbedaan temporer yang dapat carry forward tax benefit of unused tax
dikurangkan dan rugi fiskal yang dapat losses can be utilized.
dikompensasikan.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected
diharapkan berlaku ketika aset dipulihkan to apply in the year when the asset is
atau liabilitas diselesaikan, berdasarkan tarif realized or the liability is settled, based on
pajak (atau peraturan pajak) yang telah tax rates (or tax laws) that have been
berlaku atau secara substantif telah berlaku enacted or substantively enacted at the
pada tanggal pelaporan. reporting date.
Aset pajak tangguhan dan liabilitas pajak Deferred tax assets and deferred tax
tangguhan saling hapus jika dan hanya jika, liabilities are offset if and only if, a legally
terdapat hak yang dipaksakan secara hukum enforceable right exists to set off current tax
untuk melakukan saling hapus aset pajak assets against current tax liabilities and the
kini terhadap liabilitas pajak kini dan pajak deferred taxes relate to the same taxable
tangguhan tersebut terkait dengan entitas entity and the same taxation authority.
kena pajak yang sama dan dikenakan oleh
otoritas perpajakan yang sama.
q. Laba (Rugi) per Saham q. Earnings (Loss) per Share
Laba (rugi) per saham dasar dihitung dengan Earnings (loss) per share are computed by
membagi laba Laba (rugi) bersih yang dapat dividing profit (loss) attributable to owners of
diatribusikan kepada pemilik entitas induk the Parent Company by the weighted
dengan jumlah rata-rata tertimbang saham average number of shares outstanding
yang beredar pada tahun yang during the year.
bersangkutan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
r. Segmen Operasi r. Operating Segments
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the
laporan internal komponen-komponen Grup basis of internal reports about components
yang secara berkala dilaporkan kepada of the Group that are regularly reviewed by
pengambil keputusan operasional dalam the chief operating decision maker in order
rangka alokasi sumber daya ke dalam to allocate resources to the segments and to
segmen dan penilaian kinerja Grup. assess their performances.
s. Provisi s. Provisions
Provisi diakui jika Grup mempunyai Provisions are recognized when the
liabilitas kini (hukum maupun konstruktif) Group has present obligation (legal or
sebagai akibat peristiwa masa lalu, yang constructive) as a result of a past event, it is
memungkinkan Grup harus menyelesaikan probable that the Group will be required to
liabilitas tersebut dan estimasi yang andal settle the obligation, and a reliable estimate
mengenai jumlah liabilitas tersebut dapat can be made of the amount of the obligation.
dibuat.
Jumlah yang diakui sebagai provisi adalah The amount recognized as a provision is the
hasil estimasi terbaik pengeluaran yang best estimate of the consideration required
diperlukan untuk menyelesaikan kewajiban to settle the obligation at the reporting date,
kini pada tanggal pelaporan, dengan taking into account the risks and
mempertimbangkan risiko dan uncertainties surrounding the obligation.
ketidakpastian terkait kewajiban tersebut.
3. Penggunaan Estimasi, Pertimbangan dan 3. Management Use of Estimates, Judgments
Asumsi Manajemen and Assumptions
Dalam penerapan kebijakan akuntansi Grup, In the application of the Group’s accounting
seperti yang diungkapkan dalam Catatan 2 pada policies, which are described in Note 2 to the
laporan keuangan konsolidasian, manajemen consolidated financial statements, management is
harus membuat estimasi, pertimbangan dan required to make estimates, judgments, and
asumsi atas nilai tercatat aset dan liabilitas yang assumptions about the carrying amounts of assets
tidak tersedia oleh sumber-sumber lain. Estimasi and liabilities that are not readily apparent from
dan asumsi tersebut, berdasarkan pengalaman other sources. The estimates and assumptions
historis dan faktor lain yang dipertimbangkan are based on historical experience and other
relevan. factors that are considered to be relevant.
Manajemen berkeyakinan bahwa pengungkapan Management believes that the following represent
berikut telah mencakup ikhtisar pertimbangan, a summary of the significant judgments, estimates
estimasi dan asumsi signifikan yang dibuat oleh and assumptions made that affected certain
manajemen, yang berdampak terhadap jumlah- reported amounts and disclosures in the
jumlah yang dilaporkan serta pengungkapan consolidated financial statements.
dalam laporan keuangan konsolidasian.
Pertimbangan Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by
manajemen dalam proses penerapan kebijakan management in the process of applying the
akuntansi Grup yang memiliki dampak yang paling Group’s accounting policies that have the most
signifikan terhadap jumlah-jumlah yang diakui significant effects on the amounts recognized in
dalam laporan keuangan konsolidasian: the consolidated financial statements:
a. Mata Uang Fungsional a. Functional Currency
Dalam proses penerapan kebijakan In the process of applying the Group’s
akuntansi Grup, manajemen telah membuat accounting policies, management has made
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pertimbangan untuk menentukan mata uang judgment on the determination of functional
fungsional Perusahaan dan entitas anak. currency of the Company and its
subsidiaries.
Mata uang fungsional Perusahaan dan The functional currency of the Company and
entitas anak adalah mata uang lingkungan its subsidiaries is the currency of the primary
ekonomi utama dimana masing-masing economic environment in which each of
entitas beroperasi. Mata uang tersebut them operates. It is the currency, among
adalah yang paling mempengaruhi harga others, that mainly influences sales prices
jual barang dan jasa, dan mata uang dari for goods and services, and of the country
negara yang kekuatan persaingan dan whose competitive forces and regulations
peraturannya sebagian besar menentukan mainly determine the sales prices of its
harga jual barang dan jasa entitas, dan goods and services, and the currency in
merupakan mata uang yang mana dana dari which funds from financing activities are
aktivitas pendanaan dihasilkan. generated.
b. Klasifikasi Aset Keuangan dan Liabilitas b. Classification of Financial Assets and
Keuangan Financial Liabilities
Grup menentukan klasifikasi aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial
liabilitas keuangan dengan menilai apakah assets and liabilities by judging if they meet
aset dan liabilitas tersebut memenuhi kriteria the criteria set forth in PSAK No. 109.
yang ditetapkan dalam PSAK No. 109. Aset Accordingly, the financial assets and
keuangan dan liabilitas keuangan dicatat liabilities are accounted for in accordance
sesuai dengan kebijakan akuntansi Grup with the Group’s accounting policies
sebagaimana diungkapkan dalam Catatan 2. disclosed in Note 2.
c. Aset Keuangan yang Tidak Memiliki Kuotasi c. Financial Assets Not Quoted in Active
Harga di Pasar Aktif Market
Grup mengukur seluruh aset keuangan The Group measures all investments in
berupa investasi dalam instrumen ekuitas equity securities financial assets at fair
pada nilai wajarnya. Akan tetapi, pada value. However, in limited ciscumstances
keadaan terbatas, biaya perolehan dapat cost may be an appropriate estimate of fair
merupakan estimasi nilai wajar yang tepat. value. That may be the case if insufficient
Hal tersebut dapat terjadi jika informasi yang more recent information is available to
terkini tidak tersedia untuk mengukur nilai measure fair value, or if there is a wide range
wajar, atau terdapat rentang kemungkinan of possible fair value measurements and
yang cukup besar atas nilai wajar, dimana cost represents the best estimate of fair
estimasi terbaik nilai wajar berada dalam value within that range.
rentang tersebut.
d. Cadangan Kerugian Penurunan Nilai Aset d. Allowance for Impairment of Financial
Keuangan Assets
Pada setiap tanggal laporan posisi At each financial position reporting date, the
keuangan, Grup menilai apakah risiko kredit Group assesses whether the credit risk of a
atas instrumen keuangan, selain piutang financial instrument, other than trade
usaha telah meningkat secara signifikan receivables has increased significantly
sejak pengakuan awal. Ketika melakukan since initial recognition. When making the
penilaian tersebut, Grup mempertimbangkan assessment, the Group uses the change in
perubahan risiko gagal bayar yang terjadi the risk of a default over the expected life of
selama umur instrumen keuangan. Dalam the financial instrument. To make that
melakukan penilaian tersebut, Grup assessment, the Group compares the risk of
membandingkan risiko gagal bayar yang a default occurring on the financial
terjadi pada tanggal pelaporan dengan risiko instrument as at the reporting date with the
gagal bayar pada saat pengakuan awal, risk of a default occurring on the financial
serta mempertimbangkan informasi, instrument as at the date of initial
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
termasuk informasi masa lalu, kondisi saat recognition and consider reasonable and
ini, dan informasi bersifat perkiraan masa supportable information, including that
depan (forward-looking), yang wajar dan which is forward-looking, that is available
terdukung yang tersedia tanpa biaya atau without undue cost or effort.
upaya berlebihan.
Grup mengukur cadangan kerugian The Group measures the loss allowance for a
sepanjang umurnya, jika risiko kredit atas financial instrument at an amount equal to the
instrumen keuangan tersebut telah lifetime expected credit losses if the credit risk
meningkat secara signifikan sejak on that financial instrument has increased
pengakuan awal, jika tidak, maka Grup significantly since initial recognition,
mengukur cadangan kerugian untuk otherwise, the Group measures the loss
instrumen keuangan tersebut sejumlah allowance for that financial instrument at an
kerugian kredit ekspektasian 12 bulan. amount equal to 12-month expected credit
Suatu evaluasi yang bertujuan untuk losses. Evaluation of financial assets to
mengidentifikasi jumlah cadangan kerugian determine the allowance for expected loss to
ekspektasian yang harus dibentuk, be provided is performed periodically in each
dilakukan secara berkala pada setiap reporting period. Therefore, the timing and
periode pelaporan. Oleh karena itu, saat dan amount of allowance for expected credit loss
besaran jumlah cadangan kerugian recorded at each period might differ based on
ekspektasian yang tercatat pada setiap the judgments and estimates that are
periode dapat berbeda tergantung pada available or valid at each period.
pertimbangan atas informasi yang tersedia
atau berlaku pada saat itu.
Nilai tercatat aset keuangan Grup yang The carrying values of the financial
diukur pada biaya perolehan diamortisasi statements at amortized cost as of March 31,
pada tanggal 31 Maret 2025 dan 31 2025 and December 31, 2024 as follows:
Desember 2024 sebagai berikut:
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Kas dan setara kas 574.609.524.410 583.786.690.914 Cash and cash equivalents
Piutang usaha - bersih 3.073.738.110 3.366.194.170 Trade accounts receivable - net
Piutang lain-lain 1.351.476.576 1.513.897.021 Other accounts receivable
Uang jaminan 17.906.804.897 17.686.654.897 Guarantee deposits
Jumlah 596.941.543.993 606.353.437.002 Total
e. Sewa e. Leases
Grup Sebagai Penyewa Group as Lessee
Grup telah menandatangani sejumlah The Group has entered into various lease
perjanjian sewa area komersial dan ruang agreements for commercial spaces and
kantor. Grup menentukan bahwa sewa office spaces. The Group has determined
tersebut memenuhi kriteria pengakuan dan that those leases meet the criteria for
pengukuran aset hak-guna dan liabilitas recognition and measurement of right-to-use
sewa sesuai dengan PSAK No. 116, Sewa. assets and lease liabilities in accordance
with PSAK No. 116, Leases.
Grup Sebagai Pesewa Group as Lessor
Grup telah menandatangani sejumlah The Group has entered into various
perjanjian sewa ruangan. Grup menentukan commercial lease agreements. The Group
bahwa sewa tersebut adalah sewa operasi has determined that these are operating
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
karena Grup menanggung secara signifikan leases since the Group bears substantially
seluruh risiko dan manfaat dari kepemilikan all the significant risks and rewards of
aset-aset tersebut. ownership of the related assets.
f. Pajak Penghasilan f. Income Taxes
Pertimbangan yang signifikan dibutuhkan Significant judgment is required in
untuk menentukan jumlah pajak determining the provision for income taxes.
penghasilan. Terdapat sejumlah transaksi There are many transactions and
dan perhitungan yang menimbulkan calculations for which the ultimate tax
ketidakpastian penentuan jumlah pajak determination is uncertain due to different
penghasilan karena interpretasi atas interpretation of tax regulations. Where the
peraturan pajak yang berbeda. Jika hasil final tax outcome of these matters is different
pemeriksaan pajak berbeda dengan jumlah from the amounts that were initially
yang sebelumnya telah dibukukan, maka recorded, such differences will have an
selisih tersebut akan berdampak terhadap impact on the current and deferred tax
aset dan liabilitas pajak kini dan tangguhan assets and liabilities in the period in which
dalam periode dimana hasil pemeriksaan such determination is made.
tersebut terjadi.
Jika hasil pemeriksaan pajak berbeda Where the final tax outcome of these matters
dengan jumlah yang sebelumnya telah is different from the amounts that were
dibukukan, maka selisih tersebut akan initially recorded, such differences will have
berdampak terhadap aset dan liabilitas pajak an impact on the current and deferred tax
kini dan tangguhan dalam periode dimana assets and liabilities in the period in which
hasil pemeriksaan tersebut terjadi. such determination is made.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning the future and
utama lain dalam mengestimasi ketidakpastian other key sources of estimation uncertainty at the
pada tanggal pelaporan yang mempunyai risiko reporting date that have a significant risk of
signifikan yang dapat menyebabkan penyesuaian causing a material adjustment to the carrying
material terhadap nilai tercatat aset dan liabilitas amounts of assets and liabilities within the next
dalam periode berikutnya diungkapkan di bawah financial period are disclosed below. The Group
ini. Grup mendasarkan asumsi dan estimasi pada based its assumptions and estimates on
parameter yang tersedia saat laporan keuangan parameters available when the consolidated
konsolidasian disusun. Kondisi yang ada dan financial statements were prepared. Existing
asumsi mengenai perkembangan masa depan circumstances and assumptions about future
dapat berubah karena perubahan situasi pasar developments may change due to market
yang berada di luar kendali Grup. Perubahan changes in circumstances arising beyond the
tersebut tercermin dalam asumsi ketika keadaan control of the Group. Such changes are reflected
tersebut terjadi: in the assumptions when they occur:
a. Nilai Wajar Aset Keuangan dan Liabilitas a. Fair Value of Financial Assets and Financial
Keuangan Liabilities
Standar Akuntansi Keuangan di Indonesia Indonesian Financial Accounting Standards
mensyaratkan pengukuran aset keuangan require measurement of certain financial
dan liabilitas keuangan tertentu pada nilai assets and liabilities at fair values, and the
wajarnya, dan penyajian ini mengharuskan disclosure requires the use of estimates.
penggunaan estimasi. Komponen Significant component of fair value
pengukuran nilai wajar yang signifikan measurement is determined based on
ditentukan berdasarkan bukti-bukti obyektif verifiable objective evidence (i.e. foreign
yang dapat diverifikasi (seperti nilai tukar, exchange rate, interest rate), while timing
suku bunga), sedangkan saat dan besaran and amount of changes in fair value might
perubahan nilai wajar dapat menjadi differ due to different valuation method used.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
berbeda karena penggunaan metode
penilaian yang berbeda.
Nilai wajar aset keuangan diungkapkan pada The fair value of financial assets are set out
Catatan 18. in Note 18.
b. Estimasi Masa Manfaat Aset Tetap b. Estimated Useful Lives of Property and
Equipment
Masa manfaat masing-masing aset tetap The useful life of each of the item of
Grup diestimasi berdasarkan jangka waktu the Group’s property and equipment is
aset tersebut diharapkan tersedia untuk estimated based on the period over which
digunakan. the asset is expected to be available for use.
Estimasi tersebut didasarkan pada penilaian Such estimation is based on a collective
kolektif berdasarkan bidang usaha yang assessment of similar business, internal
sama, evaluasi teknis internal dan technical evaluation and experience with
pengalaman dengan aset sejenis. Estimasi similar assets. The estimated useful life of
masa manfaat setiap aset ditelaah secara each asset is reviewed periodically and
berkala dan diperbarui jika estimasi updated if expectations differ from previous
berbeda dari perkiraan sebelumnya estimates due to physical wear and tear,
yang disebabkan karena pemakaian usang technical or commercial obsolescence, and
secara teknis atau komersial serta legal or other limits on the use of the asset.
keterbatasan hak atau pembatasan lainnya It is possible, however, that future results of
terhadap penggunaan aset. Dengan operations could be materially affected by
demikian, hasil operasi di masa mendatang changes in the amounts and timing of
mungkin dapat terpengaruh secara recorded expenses brought about by
signifikan oleh perubahan dalam jumlah dan changes in the factors mentioned above.
waktu terjadinya biaya karena perubahan A reduction in the estimated useful life of any
yang disebabkan oleh faktor-faktor yang item of property and equipment would
disebutkan di atas. Penurunan estimasi increase the recorded depreciation and
masa manfaat ekonomis setiap aset tetap decrease the carrying value of the asset.
akan menyebabkan kenaikan beban
penyusutan dan penurunan nilai tercatat
aset tetap.
Nilai tercatat aset tetap pada tanggal The carrying values of these assets as of
31 Maret 2025 dan 31 Desember 2024 March 31, 2025 and December 31, 2024 are
diungkapkan pada Catatan 10. set out in Note 10.
c. Penurunan Nilai Aset Non-Keuangan c. Impairment of Non-Financial Assets
Penelaahan atas penurunan nilai dilakukan Impairment review is performed when
apabila terdapat indikasi penurunan nilai certain impairment indicators are present.
aset tertentu. Penentuan nilai wajar aset Determining the fair value of assets requires
membutuhkan estimasi arus kas yang the estimation of cash flows expected to be
diharapkan akan dihasilkan dari pemakaian generated from the continued use and
berkelanjutan dan pelepasan akhir atas aset ultimate disposition of such assets. Any
tersebut. Perubahan signifikan dalam significant changes in the assumptions used
asumsi-asumsi yang digunakan untuk in determining the fair value may materially
menentukan nilai wajar dapat berdampak affect the assessment of recoverable values
signifikan pada nilai terpulihkan dan jumlah and any resulting impairment loss could
kerugian penurunan nilai yang terjadi have a material impact on results of
mungkin berdampak material pada hasil operations.
operasi Grup.
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Page 39
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai tercatat aset non-keuangan Pada The carrying values of non-financial assets
tanggal 31 Maret 2025 and 31 Desember as of March 31, 2025 and December 31,
2024 diungkapkan dalam Catatan 10 dan 11. 2024 are set out in Notes 10 and 11.
d. Imbalan Kerja Jangka Panjang d. Long-term Employee Benefits
Penentuan liabilitas imbalan kerja jangka The determination of the long-term
panjang dipengaruhi oleh asumsi tertentu employee benefits is dependent on the
yang digunakan oleh aktuaris dalam selection of certain assumptions used by
menghitung jumlah tersebut. Asumsi-asumsi actuary in calculating such amounts.
tersebut dijelaskan dalam Catatan 29 dan Those assumptions are described in
mencakup, antara lain, tingkat kenaikan gaji, Note 29 and include, among others, rate of
dan tingkat diskonto yang ditentukan dengan salary increase, and discount rate which is
mengacu pada imbal hasil pasar atas bunga determined after giving consideration to
obligasi Pemerintah dalam mata uang yang interest rates of Government bonds that are
sama dengan mata uang pembayaran denominated in the currency in which the
imbalan dan memiliki jangka waktu yang benefits are to be paid and have terms of
mendekati estimasi jangka waktu liabilitas maturity approximating the terms of
imbalan kerja jangka panjang tersebut. Hasil the related employee benefits liability.
aktual yang berbeda dengan asumsi Grup Actual results that differ from the Group’s
dibukukan pada penghasilan komprehensif assumptions are charged to comprehensive
lain dan dengan demikian, berdampak pada income and therefore, generally affect the
jumlah penghasilan komprehensif lain yang recognized comprehensive income and
diakui dan liabilitas yang tercatat pada recorded obligation in such future periods.
periode-periode mendatang. Manajemen While it is believed that the Group’s
berkeyakinan bahwa asumsi-asumsi yang assumptions are reasonable and
digunakan adalah tepat dan wajar, namun appropriate, significant differences in actual
demikian, perbedaan signifikan pada hasil experience or significant changes in
aktual, atau perubahan signifikan dalam assumptions may materially affect the
asumsi-asumsi tersebut dapat berdampak amount of long-term employee benefits
signifikan pada jumlah liabilitas imbalan liability.
kerja jangka panjang.
Pada tanggal 31 Maret 2025 dan As of March 31, 2025 and December 31,
31 Desember 2024, liabilitas imbalan kerja 2024, the long-term employee benefits
jangka panjang adalah sebesar Rp liability amounted to Rp 33,069,147,566 and
33.069.147.566 dan Rp 31.518.600.209 Rp 31,518,600,209, respectively (Note 29).
(Catatan 29).
e. Aset Pajak Tangguhan e. Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all
perbedaan temporer antara nilai tercatat temporary differences between the financial
aset dan liabilitas pada laporan keuangan statement’s carrying amounts of existing
dengan dasar pengenaan pajak jika besar assets and liabilities and their respective
kemungkinan bahwa jumlah laba kena pajak taxes bases to the extent that it is probable
akan memadai untuk pemanfaatan that taxable profit will be available against
perbedaan temporer yang dapat digunakan. which the temporary differences can be
Estimasi manajemen yang signifikan utilized. Significant management estimates
diperlukan untuk menentukan jumlah are required to determine the amount of
aset pajak tangguhan yang diakui, deferred tax assets that can be recognized,
berdasarkan kemungkinan waktu based upon the likely timing and the
terealisasinya dan jumlah laba kena pajak level of future taxable profits together with
pada masa mendatang serta strategi future tax planning strategies.
perencanaan pajak masa depan.
Pada tanggal 31 Maret 2025 dan 31 As of March 31, 2025 and December 31,
Desember 2024, saldo aset pajak tangguhan 2024, deferred tax assets amounted to
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
masing-masing sebesar Rp 79.326.953.660 Rp 79,326,953,660 and Rp 77,767,627,237,
dan Rp 77.767.627.237 (Catatan 30). respectively (Note 30).
4. Kas dan Setara Kas 4. Cash and Cash Equivalents
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Kas Cash on hand
Rupiah 4.003.571.796 3.189.623.916 Rupiah
Mata uang asing (Catatan 32) 108.771.225 27.730.105 Foreign currencies (Note 32)
Jumlah Kas 4.112.343.021 3.217.354.021 Total - Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Mayapada PT Bank Mayapada
International Tbk 285.525.747.007 284.812.319.448 International Tbk
PT Bank Central Asia Tbk 51.746.587.814 25.960.676.190 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 40.613.212.207 62.034.175.448 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 5.959.914.686 9.510.194.552 (Persero) Tbk
PT Bank CIMB Niaga Tbk 2.325.795.655 4.107.618.216 PT Bank CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk 42.944.597 55.220.692 PT Bank Maybank Indonesia Tbk
BPR Akasia Mas 3.331.424 3.326.721 BPR Akasia Mas
Jumlah 386.217.533.390 386.483.531.267 Subtotal
Mata uang asing (Catatan 32) Foreign Currency (Note 32)
Dolar Amerika Serikat U.S. Dollar
PT Bank CIMB Niaga Tbk 2.903.871.227 11.384.978.427 PT Bank CIMB Niaga Tbk
PT Bank Mayapada PT Bank Mayapada
International Tbk 330.154.945 319.954.589 International Tbk
PT Bank Mandiri (Persero) Tbk 223.508.205 990.949.110 PT Bank Mandiri (Persero) Tbk
Jumlah 3.457.534.377 12.695.882.126 Subtotal
Jumlah - Kas di bank 389.675.067.767 399.179.413.393 Total-Cash in banks
Deposito berjangka Time deposits
Rupiah Rupiah
PT BPR Akasia Mas 114.790.264.470 113.902.301.123 PT BPR Akasia Mas
PT Bank Mayapada PT Bank Mayapada
International Tbk 34.046.000.000 35.902.809.077 International Tbk
PT Bank CIMB Niaga Tbk 11.000.000.000 - PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 891.145.952 11.844.546.500 PT Bank Mandiri (Persero) Tbk
Jumlah 160.727.410.422 161.649.656.700 Subtotal
Mata uang asing (Catatan 32) Foreign Currency (Note 32)
Dolar Amerika Serikat U.S. Dollar
PT Bank CIMB Niaga Tbk 12.772.760.000 12.444.740.000 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 7.321.943.200 7.295.526.800 PT Bank Mandiri (Persero) Tbk
Jumlah 20.094.703.200 19.740.266.800
Jumlah - Deposito berjangka 180.822.113.622 181.389.923.500 Total - Time deposits
Jumlah 574.609.524.410 583.786.690.914 Total
Suku bunga deposito berjangka per tahun Interest rates per annum on time deposits
Rupiah 2,25% - 6,75% 2,25% - 6,75% Rupiah
Dolar Amerika Serikat 0,75% - 2,00% 0,75% - 2,00% U.S. Dollar
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
5. Piutang Usaha 5. Trade Accounts Receivable
Rincian dari piutang usaha adalah sebagai The details of the trade account receivables are
berikut: follows :
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
a. Berdasarkan debitur : a. By debtors :
Pelanggan/pembeli 1.647.761.312 1.986.569.842 Customers/buyers
Penerbit kartu kredit 1.448.118.955 1.401.766.485 Credit card issuers
Jumlah 3.095.880.267 3.388.336.327 Total
Cadangan kerugian penurunan nilai (22.142.157) (22.142.157) Allowance for impairment losses
Jumlah - bersih 3.073.738.110 3.366.194.170 Total - net
b. Berdasarkan umur : b. By age :
Belum jatuh tempo 1.987.843.455 2.694.865.597 Not past due
Jatuh tempo Past due
1 - 30 hari 701.045.000 281.038.000 1 - 30 days
31 - 60 hari 406.991.812 412.432.730 31 - 60 days
Jumlah 3.095.880.267 3.388.336.327 Total
Cadangan kerugian penurunan nilai (22.142.157) (22.142.157) Allowance for impairment losses
Jumlah - bersih 3.073.738.110 3.366.194.170 Net
Perubahan dalam cadangan kerugian penurunan The changes in allowance for impairment of trade
nilai piutang usaha adalah sebagai berikut: receivables are detailed as follows:
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Saldo awal tahun 22.142.157 22.453.227 Balance at the beginning of the year
Penambahan (Catatan 26b) - 4.541.065 Provisions (Note 26b)
Pembalikan - (4.852.135) Reversal
Saldo akhir tahun 22.142.157 22.142.157 Balance at the end of the year
Grup menerapkan pendekatan yang The Group applies the simplified approach to
disederhanakan untuk menghitung cadangan provide for expected credit losses prescribed by
kerugian ekspektasian yang disyaratkan oleh PSAK No. 109, which requires the use of the
PSAK No. 109, yang memerlukan penerapan lifetime expected loss provison for all trade
cadangan kerugian ekspektasian sepanjang receivables without significant financing
umurnya untuk seluruh piutang usaha. Untuk component. To measure the expected credit
mengukur cadangan kerugian ekspektasian losses, trade receivables have been grouped
tersebut, piutang usaha dikelompokkan based on shared credit risk characteristics and the
berdasarkan karakteristik risiko kredit yang sejenis days past due.
dan pola tunggakan atau gagal bayar.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment as of March 31, 2025 and December
31 Maret 2025 dan 31 Desember 2024 memadai 31, 2024 is adequate to cover possible losses
untuk menutup kemungkinan kerugian dari tidak from uncollectible accounts.
tertagihnya piutang.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
6. Persediaan 6. Inventories
Akun ini merupakan persediaan barang dagangan These represent PT Inti Dufree Promosindo,
PT Inti Dufree Promosindo, entitas anak, berupa a subsidiary, merchandise for sale, which include
minuman beralkohol, kosmetik, jam tangan, tas, liquor, cosmetic, watches, bags, among others
dan lainnya dan PT Karya Prima Unggulan, entitas and PT Karya Prima Unggulan, a subsidiary,
anak, berupa makanan ringan, makanan dan which include snack, food and prepared drinks,
minuman siap saji, perlengkapan perjalanan, travel accessories, electronic accessories,
aksesoris elektronik, rokok dan lainnya, sebagai cigarettes and others, as follows:
berikut:
a. Toko Bebas Bea a. Duty Free Shops
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Saldo awal 34.318.274.770 124.064.302.321 Beginning balance
Penambahan 34.533.828.997 161.424.819.462 Additions
Retur persediaan (88.368.372) (1.673.496.646) Inventory returns
Kerugian penghapusan Loss on write-off of
persediaan (1.935.383) (2.638.483.045) inventories
Pengurangan (33.918.229.885) (246.858.867.322) Deductions
Saldo akhir 34.843.570.127 34.318.274.770 Ending balance
b. Toko Ritel b. Retail Shops
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Saldo awal 25.800.479.285 15.956.305.530 Beginning balance
Penambahan 45.602.964.271 187.578.003.383 Additions
Pengurangan (44.571.435.706) (177.733.829.628) Deductions
Saldo akhir 26.832.007.850 25.800.479.285 Ending balance
Jumlah persediaan 61.675.577.977 60.118.754.055 Total inventories
Manajemen berpendapat bahwa nilai tercatat dari Management believes that the carrying values of
persediaan pada tanggal 31 Maret 2025 dan 31 inventories as of March 31, 2025 and December
Desember 2024 dapat terealisasi karena itu 31, 2024 are realizable, thus no allowance for
cadangan kerugian penurunan nilai tidak decline in values is necessary.
diperlukan.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025, and December 31, 2024,
2024, persediaan entitas anak telah diasuransikan inventories of the subsidiaries are insured against
terhadap risiko gempa bumi, kebakaran, earthquake, fire, tsunami and volcanic eruption for
tsunami dan letusan gunung berapi dengan Rp 120,680,007,200 and Rp 120,814,893,434,
jumlah pertanggungan masing-masing sebesar respectively, with PT Asuransi Sompo Japan
Rp 120.680.007.200 dan Rp 120.814.893.434 Nipponkoa Indonesia, a third party. Management
kepada PT Asuransi Sompo Japan Nipponkoa believes that the insurance coverage is adequate
Indonesia, pihak ketiga. Manajemen berpendapat to cover possible losses arising from such risks.
bahwa nilai pertanggungan tersebut cukup untuk
menutup kemungkinan kerugian atas persediaan
yang dipertanggungkan.
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Page 43
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
7. Pajak Dibayar Dimuka 7. Prepaid Taxes
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Pajak Pertambahan Nilai - Bersih 27.000.000 24.690.000 Value Added Tax - Net
Pajak Final 3.720.000 - Final Tax
Pajak Penghasilan Income Tax
Pasal 21 805.619 164.876.883 Article 21
Jumlah 31.525.619 189.566.883 Total
Pada tanggal 30 Desember 2024, PT Inti Dufree On December 30, 2024, PT Inti Dufree
Promosindo (IDP), entitas anak menerima Surat Promosindo (IDP), a subsidiary, received
Ketetapan Pajak Kurang Bayar (SKPKB) atas Underpayment Tax Assessment Letter (SKPKB)
pajak final untuk tahun pajak 2021 sebesar relating to the Company’s final tax for fiscal year
Rp 5.279.926. Perusahaan telah melakukan 2021 amounting to Rp 5,279,926. The Company
pembayaran atas SKPKB tersebut pada tanggal has made payment for the SKPKB on
20 Januari 2025. January 20, 2025.
Pada tahun 2024, IDP, entitas anak menerima In 2024, IDP, a subsidiary, received several Tax
beberapa Surat Tagihan Pajak (STP). Collection Letters (STP). The Company has made
Perusahaan telah melakukan pembayaran atas payment for the STP amounting to Rp 13,661,497.
STP tersebut sebesar Rp 13.661.497.
8. Biaya Dibayar Dimuka 8. Prepaid Expenses
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Asuransi 315.513.764 153.872.045 Insurance
Lainnya 574.849.383 64.781.038 Others
Jumlah 890.363.147 218.653.083 Total
9. Investasi dalam Saham 9. Investment in Shares of Stock
Pada tanggal 17 Februari 2015, PT Inti Dufree On February 17, 2015, PT Inti Dufree
Promosindo, entitas anak, melakukan investasi Promosindo, a subsidiary, invested in shares of
dalam saham di PT Kura Kura yang bergerak stock in PT Kura Kura which is engaged in the
dalam bidang transportasi shuttle bus sebesar transportation shuttle bus business amounting to
Rp 905.500.000 dengan persentase kepemilikan Rp 905,500,000 equivalent to ownership interest
sebesar 4%. Pada tanggal 31 Maret 2025 dan 31 of 4%. As of March 31, 2025 and December 31,
Desember 2024, investasi ini tidak tersedia dasar 2024, these investments in the absence of basis
untuk menentukan nilai wajarnya, maka investasi of fair values are stated at acquisition cost. Based
tersebut dicatat pada biaya perolehan. on management judgment which are described in
Berdasarkan pertimbangan manajemen yang Note 3.c, financial assets which have no quoted
diungkapkan pada Catatan 3.c, aset keuangan price in an active market.
yang tidak memiliki kuotasi harga di pasar aktif.
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Page 44
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
10. Aset Tetap 10. Property and Equipment
Perubahan selama tahun 2025 (Tiga Bulan)/
Changes during 2025 (Three months)
1 Januari 2025/ Penambahan/ Pengurangan/ 31 Maret 2025/
January 1, 2025 Additions Deductions March 31, 2025
Biaya perolehan: Acquisition cost:
Peralatan dan perlengkapan 41.653.859.131 8.680.451.675 (9.360.000) 50.324.950.806 Furniture and equipment
Kendaraan 12.229.747.208 - - 12.229.747.208 Vehicles
Jumlah 53.883.606.339 8.680.451.675 (9.360.000) 62.554.698.014 Total
Akumulasi penyusutan: Accumulated depreciation:
Peralatan dan perlengkapan 25.734.271.071 2.158.957.592 (9.360.000) 27.883.868.663 Furniture and equipment
Kendaraan 10.771.792.723 86.005.002 - 10.857.797.725 Vehicles
Jumlah 36.506.063.794 2.244.962.594 (9.360.000) 38.741.666.388 Total
Nilai Tercatat 17.377.542.545 23.813.031.626 Net Carrying Value
Perubahan selama tahun 2024/
Changes during 2024
1 Januari 2024/ Penambahan/ Pengurangan/ 31 Desember 2024/
January 1, 2024 Additions Deductions December 31, 2024
Biaya perolehan: Acquisition cost:
Peralatan dan perlengkapan 110.210.219.368 9.075.912.127 (77.632.272.364) 41.653.859.131 Furniture and equipment
Kendaraan 15.437.898.048 364.459.460 (3.572.610.300) 12.229.747.208 Vehicles
Jumlah 125.648.117.416 9.440.371.587 (81.204.882.664) 53.883.606.339 Total
Akumulasi penyusutan: Accumulated depreciation:
Peralatan dan perlengkapan 94.917.224.801 8.449.318.634 (77.632.272.364) 25.734.271.071 Furniture and equipment
Kendaraan 13.939.176.517 405.226.506 (3.572.610.300) 10.771.792.723 Vehicles
Jumlah 108.856.401.318 8.854.545.140 (81.204.882.664) 36.506.063.794 Total
Nilai Tercatat 16.791.716.098 17.377.542.545 Net Carrying Value
Beban penyusutan masing-masing sebesar Depreciation expense amounting to
Rp 2.244.962.594 dan Rp 1.450.106.461 untuk Rp 2,244,962,594 and Rp 1,450,106,461 for
periode tiga bulan yang berakhir 31 Maret 2025 three-months period ended March 31, 2025 and
dan 2024 disajikan dalam akun “Beban umum dan 2024 is presented under “General and
administrasi” (Catatan 26b). administrative expenses” (Note 26b).
Penambahan peralatan dan perlengkapan Additions in furniture and equipment mainly
terutama merupakan penambahan aset tetap represent additional property and equipment in
yang terletak di Jakarta, Bali, Lombok, Batam, Bali, Lombok, Batam, Medan, dan Surabaya.
Medan, dan Surabaya.
Rincian penjualan dan pengurangan atas aset Details of sales and deduction of property and
tetap adalah sebagai berikut: equipment are as follows:
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Harga jual 90.090 1.164.459.459 Selling price
Nilai tercatat - - Net book value
Penghapusan - - Write-off
Laba (rugi) atas penjualan dan Gain (loss) on sale and
penghapusan aset tetap 90.090 1.164.459.459 disposal of property and equipment
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024,
2024, aset tetap telah diasuransikan kepada PT property and equipment are insured with
Asuransi Sompo Japan Nipponkoa Indonesia, PT Asuransi Nipponkoa Indonesia, a third party,
pihak ketiga, terhadap risiko gempa bumi, against earthquake, fire, tsunami and
kebakaran, tsunami dan letusan gunung berapi
- 41 -
Page 45
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
dengan jumlah pertanggungan masing-masing volcanic eruption for Rp 46,209,233,081 and
sebesar Rp 46.209.233.081 dan Rp Rp 46,209,233,081, respectively.
46.209.233.081.
Manajemen berpendapat bahwa nilai Management believes that insurance coverage is
pertanggungan tersebut cukup untuk menutup adequate to cover possible losses on the property
kemungkinan kerugian atas aset tetap yang and equipment insured.
dipertanggungkan.
Manajemen berpendapat bahwa tidak terdapat As of March 31, 2025 and December 31, 2024, the
penurunan nilai tercatat aset tetap pada tanggal management believes that there is no impairment
31 Maret 2025 dan 31 Desember 2024. in values of the aformentioned property and
equipment.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025, and December 31, 2024,
2024, nilai perolehan aset tetap yang sepenuhnya the acquisition costs of the Group’s property and
telah disusutkan tetapi masih digunakan equipment that are fully-depreciated but are
dalam operasional sebesar masing-masing still being used in operations amounted to
Rp 17.622.402.022 dan Rp 18.326.506.470. Rp 17,622,402,022 and Rp 18,326,506,470,
respectively.
11. Aset Hak-Guna 11. Right-of-Use Assets
Perubahan selama tahun 2025 (Tiga Bulan)/
Changes during 2025 (Three months)
1 Januari 2025/ Penambahan/ Pengurangan/ 31 Maret 2025/
January 1, 2025 Additions Deductions March 31, 2025
Biaya perolehan: Acquisition cost:
Toko/area komers ial 236.714.854.921 - (18.878.162) 236.695.976.759 Store/commercial space
Ruang kantor 14.691.843.412 2.737.062.479 - 17.428.905.891 Office s pace
Jumlah 251.406.698.333 2.737.062.479 (18.878.162) 254.124.882.650 Total
Akumulasi penyusutan: Accumulated depreciation:
Toko/area komers ial 101.468.677.502 10.676.496.830 (18.878.162) 112.126.296.170 Store/commercial space
Ruang kantor 3.853.551.927 705.905.611 - 4.559.457.538 Office s pace
Jumlah 105.322.229.429 11.382.402.441 (18.878.162) 116.685.753.708 Total
Nilai Tercatat 146.084.468.904 137.439.128.942 Net Carrying Value
Perubahan selama tahun 2024/
Changes during 2024
1 Januari 2024/ Penambahan/ Pengurangan/ 31 Desember 2024/
January 1, 2024 Additions Deductions December 31, 2024
Biaya perolehan: Acquisition cost:
Toko/area komersial 292.338.169.532 41.150.354.027 (96.773.668.638) 236.714.854.921 Store/commercial space
Ruang kantor 3.141.829.176 13.100.436.184 (1.550.421.948) 14.691.843.412 Office space
Jumlah 295.479.998.708 54.250.790.211 (98.324.090.586) 251.406.698.333 Total
Akumulasi penyusutan: Accumulated depreciation:
Toko/area komersial 133.461.964.918 62.525.017.438 (94.518.304.854) 101.468.677.502 Store/commercial space
Ruang kantor 2.537.174.528 2.608.248.427 (1.291.871.028) 3.853.551.927 Office space
Jumlah 135.999.139.446 65.133.265.865 (95.810.175.882) 105.322.229.429 Total
Nilai Tercatat 159.480.859.262 146.084.468.904 Net Carrying Value
Pengurangan merupakan sewa yang telah Deductions represent leases that already expired
berakhir dan dampak modifikasi sewa pada and the impact of lease modification as of
tanggal Desember 2024 sebesar Rp December 31, 2024 amounting to Rp
2.513.914.704. 2,513,914,704.
Beban amortisasi sebesar Rp 11.382.402.441 dan Amortization of right of use assets amounting to
Rp 19.972.689.040 pada tanggal 31 Maret 2025 Rp 11,382,402,441 and Rp 19,972,689,040 as of
dan 2024 disajikan dalam akun “Beban umum dan March 31, 2025 and 2024, respectively is
administrasi” (Catatan 26b).
- 42 -
Page 46
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
presented under “General and administrative
expenses” (Note 26b).
12. Uang Jaminan 12. Guarantee Deposits
Akun ini terutama merupakan uang jaminan yang This account mainly represents guarantee
berhubungan dengan toko bebas bea dan ritel di deposits related to duty free and retail shops in
Bali, Jakarta, Batam, Lombok dan Surabaya dan Bali, Jakarta, Batam, Lombok and Surabaya and
tiket agen travel. travel agent ticket.
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Pembayaran konsesi 17.193.360.897 16.973.210.897 Concession payments
IATA (Catatan 34c) 474.000.000 474.000.000 IATA (Note 34c)
Listrik 239.444.000 239.444.000 Electricity
Jumlah 17.906.804.897 17.686.654.897 Total
13. Utang Usaha - Pihak Ketiga 13. Trade Accounts Payable - Third Parties
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
a. Berdasarkan pemasok : a. By creditors :
Pihak ketiga Third Parties
PT Samsonite Indonesia 4.040.344.945 3.330.721.739 PT Samsonite Indonesia
PT Travel Blue Indonesia 3.480.215.005 2.915.775.420 PT Travel Blue Indonesia
CV Wastra Nusantara 2.642.127.510 1.592.777.505 CV Wastra Nusantara
PT Balibiasa Indahkoleksi 2.620.068.022 3.023.922.021 PT Balibiasa Indahkoleksi
PT Sukanda Djaya 1.970.926.039 980.244.709 PT Sukanda Djaya
Dewangga Handycraft 1.891.147.250 465.367.500 Dewangga Handycraft
PT Jewelry Design Services 1.729.400.006 2.914.950.011 PT Jewelry Design Services
CV Clik 1.546.728.918 1.424.117.625 CV Clik
Pie Susu Special 1.457.880.570 1.307.921.570 Pie Susu Special
PT Tigaraksa Satria 1.271.649.503 504.765.311 PT Tigaraksa Satria
CV Sunflower 1.208.729.741 750.211.677 CV Sunflower
PT Victoria Care Indonesia Tbk 804.791.406 653.314.618 PT Victoria Care Indonesia Tbk
WHSmith UK 763.897.628 - WHSmith UK
Poenya Medan 760.893.000 - Poenya Medan
PT Faris Jaya Makmur 702.378.000 - PT Faris Jaya Makmur
PT Kristal Merah Putih 624.092.021 666.192.881 PT Kristal Merah Putih
PT Bali Alus 586.805.385 750.466.560 PT Bali Alus
AR Shop 523.546.500 320.754.950 AR Shop
PT Integritas Dinamika Indonesia 508.191.228 699.185.308 PT Integritas Dinamika Indonesia
PT Datascrip 504.677.659 529.104.353 PT Datascrip
Be Relax - 1.110.900.000 Be Relax
WHSmith Asia Limited HK 90.452.471 1.046.632.286 WHSmith Asia Limited HK
John Hardy (HK) Ltd 152.342.000 799.669.758 John Hardy (HK) Ltd
WH Smith Travel Ltd - 763.990.300 WH Smith Travel Ltd
CV Bali Croco Design 281.065.000 652.439.000 CV Bali Croco Design
Harper Collins Publisher Limited 344.376.880 519.158.668 Harper Collins Publisher Limited
Lain-lain (masing-masing kurang Others (less than Rp 500,000,000
dari Rp 500.000.000) 12.904.303.402 18.592.882.104 each)
Jumlah 43.411.030.089 46.315.465.874 Total
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Page 47
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
b. Berdasarkan umur : b. Total
By agepiutang
: usaha berdasarkan
1 s.d. 30 hari 36,023,670,391 38,376,596,703 1 - 30 days
31 s.d. 60 hari 5,861,435,259 7,079,261,912 31 - 60 days
61 s.d. 90 hari 1,265,721,751 814,875,312 61 - 90 days
91 s.d. 120 hari 245,985,768 26,984,693 91 - 120 days
lebih dari 120 hari 14,216,920 17,747,254 More than 120 days
Jumlah 43,411,030,089 46,315,465,874 Total
c. Berdasarkan mata uang : c. By currencies :
Rupiah 41,367,066,757 41,047,288,713 Rupiah
Dolar Amerika Serikat (Catatan 32) 984,721,164 3,705,342,581 U.S. Dollar (Note 32)
Poundsterling Inggris (Catatan 32) 964,512,215 1,468,104,627 British Poundsterling (Note 32)
Dolar Singapura (Catatan 32) 94,729,953 94,729,953 Singapore Dollar (Note 32)
Jumlah 43,411,030,089 46,315,465,874 Total
Jangka waktu kredit yang timbul dari pembelian Purchases from third parties (local suppliers) have
dari pihak ketiga (pemasok dalam negeri) berkisar credit terms of 30 to 60 days while purchases from
antara 30 sampai dengan 60 hari sedangkan a related party (foreign supplier) have credit terms
pembelian dari pihak berelasi (pemasok luar of 90 days.
negeri) berkisar 90 hari.
14. Utang Lain-Lain 14. Other Accounts Payable
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Turis 3.576.467.482 3.169.081.521 Tourists
Kontraktor 2.892.281.127 398.307.026 Contractors
Lainnya 834.363.553 829.172.067 Others
Jumlah 7.303.112.162 4.396.560.614 Total
15. Utang Pajak 15. Taxes Payable
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Pajak final 754.840.693 193.786.507 Final tax
Pajak Penghasilan Income taxes
Pasal 21 1.810.255.103 466.012.105 Article 21
Pasal 23 1.700.802.689 1.709.052.473 Article 23
Pasal 25 1.371.377.368 1.371.377.368 Article 25
Pasal 26 206.412.132 417.517.895 Article 26
Pasal 29 (Catatan 30) 8.518.077.612 7.563.450.630 Article 29 (Note 30)
Pajak Pertambahan Nilai - Bersih 192.108.411 1.811.078.200 Value Added Tax - Net
Jumlah 14.553.874.008 13.532.275.178 Total
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Page 48
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
16. Beban Akrual 16. Accrued Expenses
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 Decemb er 31, 2024
(Unaudited) (Audited)
Konsesi 17.170.129.450 13.319.487.627 Concession
Bonus 3.812.115.933 3.812.115.933 Bonus
Pemeliharaan 3.029.208.772 2.607.725.521 Maintenance
Waralaba 3.027.846.512 867.034.785 Franchise
Pemasaran 2.254.868.060 1.865.902.424 Marketing fund
Jasa profesional 1.214.886.379 1.247.970.379 Professional fees
Sewa ruangan 650.786.947 4.292.638.754 Space rental
Peralatan dan perlengkapan 583.860.998 758.159.383 Supplies and equipment
Listrik dan telepon 498.427.717 496.896.071 Electricity and telephone
Insentif dan komisi 178.364.923 181.729.374 Incentive and commission
Lain-lain 1.758.348.584 378.686.900 Others
Jumlah 34.178.844.275 29.828.347.151 Total
17. Liabilitas Sewa 17. Lease Liabilities
Berikut adalah pembayaran sewa minimum masa The total future minimum lease payments and
yang akan datang (future minimum lease payment) present value of future minimum lease payments
berdasarkan perjanjian sewa. based on the lease agreement.
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Pembayaran yang jatuh tempo Payments due in :
Tidak lebih dari 1 tahun 52.114.165.709 49.213.924.765 No later than 1 year
Lebih dari 1 tahun sampai Later than 1 year but not
dengan 10 tahun 89.591.560.714 115.230.571.984 later than 10 years
Jumlah pembayaran sewa
pembiayaan minimum 141.705.726.423 164.444.496.749 Total minimum lease liabilities
Bunga (10.318.880.218) (14.124.766.040) Interest
Nilai sekarang pembayaran sewa Present value of minimum
pembiayaan minimum 131.386.846.205 150.319.730.709 lease liabilities
Bagian yang akan jatuh tempo
dalam satu tahun (46.682.984.735) (43.375.578.371) Less : Current portion
Bagian utang jangka panjang yang akan Long-term portion of lease
jatuh tempo lebih dari satu tahun 84.703.861.470 106.944.152.338 liabilities-net of current portion
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024,
2024, liabilitas sewa merupakan liabilitas atas lease liabilities represent liabilities for leased
sewa ruang kantor dan toko/area komersial antara office space and shops/comercial between the
Grup dengan PT Petarung Tangguh Persada Group and PT Petarung Tangguh Persada (PTP)
(PTP) dan PT Precise Pacific Realty, pihak-pihak and PT Precise Pacific Realty, related party,
berelasi, PT Angkasa Pura Indonesia, PT PT Angkasa Pura Indonesia, PT Angkasa Pura
Angkasa Pura Aviasi, PT Putra Mahatiti dan PT Aviasi, PT Putra Mahatiti and PT Bandara
Bandara Internasional Batam, pihak ketiga Internasional Batam, third parties (Note 34).
(Catatan 34).
Berdasarkan adendum kontrak sewa Based on addendum to lease
no. BAC.15.02/00/10/2023 tanggal 10 Oktober contract no. BAC.15.02/00/10/2023 dated
2023, PT Angkasa Pura Indonesia mengurangi October 10, 2023, PT Angkasa Pura Indonesia
- 45 -
Page 49
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
luas area komersil yang disewa, pada salah satu reduced the commercial area being leased from
perjanjian sewa dengan PT Karya Prima one of the lease agreements with PT Karya Prima
Unggulan, entitas anak, sehubungan dengan Unggulan, a subsidiary, with regards to PT
rencana PT Angkasa Pura Indonesia untuk Angkasa Pura Indonesia to reorganize the
menata kembali area komersial dari 430m2 commercial area from 430m2 to 196m2 (Note 34).
menjadi 196m2 (Catatan 34).
Suku bunga inkremental yang digunakan adalah The weighted average of incremental
sebesar sebesar 3,9651% - 6,5755%. borrowing rate applied was 3.9651% - 6.5755%.
Liabilitas sewa berjangka waktu satu (1) sampai Lease liabilities have terms of one (1) to ten (10)
dengan sepuluh (10) tahun serta addendum years and addendum changes thereto.
perubahannya.
Berdasarkan addendum no. 001/I/2023, IDP dan Based on addendum no. 001/I/2023, IDP and PTP
PTP telah menyetujui perpanjangan jangka waktu has agreed to extend the lease term of Bali
sewa bangunan Bali Galeria yang dimulai sejak Galeria building starting from January 1, 2023 to
1 Januari 2023 sampai dengan 11 Agustus 2023, August 11, 2023, and on August 12, 2023 has
dan pada 12 Agustus 2023 diperpanjang sampai been extended to July 31, 2024.
dengan 31 Juli 2024.
Beban bunga liabilitas sewa untuk periode tiga The interest expense on lease liabilities for three-
bulan yang berakhir 31 Maret 2025 dan 2024 months period ended March 31, 2025 and 2024
masing-masing sebesar Rp 1.237.569.549 dan amounted to Rp 1,237,569,549 and Rp
Rp 4.157.375.750. 4,157,375,750, respectively.
18. Pengukuran Nilai Wajar 18. Fair Value Measurement
Tabel berikut menyajikan pengukuran nilai wajar The following table provides the fair value
aset tertentu Grup: measurement of the Group’s certain asset:
31 Maret 2025/March 31, 2025
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
yang tidak
Input signifikan dapat
Harga kuotasian yang dapat diobservasi
dalam pasar aktif/ di observasi (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang nilai wajarnya disajikan: Assets for which fair value are disclosed:
Pinjaman yang diberikan dan piutang Loans and receivables
Uang jaminan 17.906.804.897 - - 17.906.804.897 Guarantee deposits
31 Desember 2024/December 31, 2024
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
yang tidak
Input signifikan dapat
Harga kuotasian yang dapat diobservasi
dalam pasar aktif/ di observasi (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang nilai wajarnya disajikan: Assets for which fair value are disclosed:
Pinjaman yang diberikan dan piutang Loans and receivables
Uang jaminan 17.686.654.897 - - 17.686.654.897 Guarantee deposits
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar instrumen keuangan di atas yang tidak The fair value of the above financial instruments
diperdagangkan di pasar aktif ditentukan that are not traded in an active market is
menggunakan teknik penilaian arus kas yang determined by using the discounted cash flow
didiskonto. analysis.
19. Modal Saham 19. Capital Stock
Susunan kepemilikan saham Perusahaan The share ownership in the Company based on
berdasarkan catatan yang dibuat oleh Biro the record of Share Registration Bureau and
Administrasi Efek dan PT Kustodian Sentral Efek PT Kustodian Sentral Efek Indonesia as of March
Indonesia tanggal 31 Maret 2025 dan 31 31, 2025 and December 31, 2024, follows:
Desember 2024 adalah sebagai berikut:
31 Maret 2025/March 31, 2025
Persentase Jumlah
Kepemilikan/ Modal Disetor/
Pemegang Saham/ Jumlah Saham/ Percentage of Total Paid-up
Name of Stockholder Number of Shares Ownership Capital Stock
DFS Venture Singapore (Pte) Limited 298.080.000 45,00 37.260.000.000
PT Precise Pacific Realty 209.671.080 31,65 26.208.885.000
Tahir 103.999.400 15,70 12.999.925.000
Jonathan Tahir 61.000 0,01 7.625.000
Harry Wangidjaja 50.800 0,01 6.350.000
Masyarakat lainnya (masing-masing dibawah 5%)/
Public-others (each below 5%) 50.537.720 7,63 6.317.215.000
Jumlah/Total 662.400.000 100,00 82.800.000.000
31 Desember 2024/December 31, 2024
Persentase Jumlah
Kepemilikan/ Modal Disetor/
Pemegang Saham/ Jumlah Saham/ Percentage of Total Paid-up
Name of Stockholder Number of Shares Ownership Capital Stock
DFS Venture Singapore (Pte) Limited 298.080.000 45,00 37.260.000.000
PT Precise Pacific Realty 209.671.080 31,65 26.208.885.000
Tahir 103.999.400 15,70 12.999.925.000
Ronald Kumala Putra 61.000 0,01 7.625.000
Harry Wangidjaja 50.800 0,01 6.350.000
Masyarakat lainnya (masing-masing dibawah 5%)/
Public-others (each below 5%) 50.537.720 7,63 6.317.215.000
Jumlah/Total 662.400.000 100,00 82.800.000.000
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, all
2024, Perusahaan telah mencatatkan seluruh of the Company’s shares of stock are listed in the
sahamnya pada Bursa Efek Indonesia. Seluruh Indonesia Stock Exchange. All shares issued by
saham yang diterbitkan oleh Perusahaan telah the Company were fully paid.
disetor penuh.
Manajemen Permodalan Capital Management
Tujuan utama dari pengelolaan modal Grup The primary objective of the Group’s capital
adalah untuk memastikan bahwa Grup management is to ensure that it maintains healthy
mempertahankan rasio modal yang sehat dalam capital ratios in order to support its business and
rangka mendukung bisnis dan memaksimalkan maximize shareholder value. The Group is not
nilai pemegang saham. Grup tidak diwajibkan required to meet any capital requirements.
untuk memenuhi syarat-syarat modal tertentu.
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Page 51
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Grup mengelola struktur modal dan membuat The Group manages its capital structure and
penyesuaian terhadap struktur modal adjusts it, in light of changes in economic
sehubungan dengan perubahan kondisi ekonomi. conditions. The Group monitors its capital using
Grup memantau modalnya dengan menggunakan debt to equity ratio, by dividing net debt by total
analisa rasio utang terhadap ekuitas, yakni capital.
membagi utang bersih terhadap jumlah ekuitas.
Rasio utang bersih terhadap modal pada tanggal Ratio of net debt to equity as of March 31, 2025
31 Maret 2025 dan 31 Desember 2024 adalah and December 31, 2024 follows:
sebagai berikut:
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
)
Pinjaman *) - - Borrowings *
Dikurangi: kas dan setara kas 574,609,524,410 583,786,690,914 Less: cash and cash equivalents
Utang bersih (574,609,524,410) (583,786,690,914) Net debt
Jumlah ekuitas 642,735,979,522 636,028,999,182 Total equity
Rasio utang bersih terhadap ekuitas - - Net debt to equity ratio
)
* Grup tidak memiliki pinjaman/The Group has no borrowings
20. Tambahan Modal Disetor 20. Additional Paid-In Capital
Akun ini merupakan selisih sebesar This account represents the difference of
Rp 140.625.772.246 antara nilai jual dengan nilai Rp 140,625,772,246 between the selling price and
tercatat aset tetap dan properti investasi yang net book value of property and equipment and
dijual Grup kepada PT Petarung Tangguh investment property sold by the Group to
Persada, pihak berelasi, pada tahun 2011. Terkait PT Petarung Tangguh Persada, a related party, in
dengan penerapan PSAK No 38 (yang sekarang 2011. Upon adoption of PSAK No 38 (currently
PSAK No. 338) pada tahun 2013, transaksi ini PSAK No. 338) in 2013, this was reclassified to
direklasifikasikan sebagai tambahan modal additional paid in capital as required by PSAK
disetor seperti yang dipersyaratkan oleh PSAK No 38.
No 38.
21. Dividen Tunai dan Cadangan Umum 21. Cash Dividends and General Reserve
Dividen Tunai Cash Dividends
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Stockholders’
Tahunan yang tercantum dalam Akta No. 44 Meeting as stated in Notarial Deed No. 44 dated
tanggal 14 Juni 2024, para pemegang saham June 14, 2024, the stockholders of
PT Karya Prima Unggulan, entitas anak, telah PT Karya Prima Unggulan, a subsidiary, approved
menyetujui pembagian dividen sebesar the distribution of dividend amounting to
Rp 2.500.000.000 termasuk bagian yang Rp 2,500,000,000 with a portion paid to the non-
dibayarkan kepada pemegang saham controlling interest amounting to
nonpengendali sebesar Rp 1.000.000. Rp 1,000,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Stockholders’
Tahunan yang tercantum dalam Akta No. 42 Meeting as stated in Notarial Deed No. 42 dated
tanggal 14 Juni 2024, para pemegang saham June 14, 2024, the stockholders of
PT Sukses Garda Mulia, entitas anak, telah PT Sukses Garda Mulia, a subsidiary, approved
menyetujui pembagian dividen sebesar the distribution of dividend amounting to
Rp 160.000.000 termasuk bagian yang Rp 160,000,000 with a portion paid to the non-
dibayarkan kepada pemegang saham controlling interest amounting to
nonpengendali sebesar Rp 160.000. Rp 160,000.
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Page 52
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Stockholders’
Tahunan yang tercantum dalam Akta No. 41 Meeting as stated in Notarial Deed No. 41 dated
tanggal 14 Juni 2024, para pemegang saham June 14, 2024, the stockholders of
PT Arthamulia Indah, entitas anak, telah PT Arthamulia Indah, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 103.845.000 termasuk bagian yang Rp 103,845,000 with a portion paid to the non-
dibayarkan kepada pemegang saham controlling interest amounting to
nonpengendali sebesar Rp 345.000. Rp 345,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Stockholders’
Tahunan yang tercantum dalam Akta No. 40 Meeting as stated in Notarial Deed No. 40 dated
tanggal 14 Juni 2024, para pemegang saham June 14, 2024, the stockholders of
PT Cahaya Retilindo, entitas anak, telah PT Cahaya Retilindo, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 33.500.000 termasuk bagian yang dibayarkan Rp 33,500,000 with a portion paid to the non-
kepada pemegang saham nonpengendali sebesar controlling interest amounting to
Rp 33.500. Rp 33,500.
Cadangan Umum General Reserve
Saldo laba yang ditentukan penggunaannya pada The Group’s appropriated retained earnings as of
tanggal 31 Maret 2025 dan 31 Desember 2024 March 31, 2025 and December 31, 2024
adalah sebesar Rp 14.000.000.000. Cadangan amounted to Rp 14,000,000,000. This general
umum tersebut dibentuk sehubungan dengan reserve was provided in relation with the Law of
ketentuan dalam Undang-Undang Republik Republic of Indonesia No. 40/2007 regarding Limited
Indonesia No. 40/2007 tentang Grup Terbatas, Liability Company, which requires companies to set
yang mewajibkan perusahaan untuk membentuk up general reserve equivalent to at least 20% of the
cadangan umum sedikitnya 20% dari jumlah total issued and paid up capital. There is no timeline
modal ditempatkan dan disetor. Tidak terdapat over which this amount should be appropriated.
batas waktu yang ditetapkan atas pemenuhan
kewajiban tersebut.
22. Laba (Rugi) per Saham 22. Earnings (Loss) Per Share
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Laba (rugi) tahun berjalan
yang dapat diatribusikan Profit (loss) for the year attributtable
kepada pemilik entitas induk 6.709.690.715 (3.709.134.045) to owners of the Parent Company
Weighted average number of ordinary
Rata-rata tertimbang saham biasa shares for computation of
untuk perhitungan laba per saham 662.400.000 662.400.000 earnings per share
Laba (rugi) per saham 10 (6) Earnings (loss) per share
23. Kepentingan Nonpengendali 23. Non-Controlling Interests
Akun ini merupakan bagian kepemilikan This account represents the share of non-
nonpengendali atas nilai aset bersih dan controlling stockholders on the net assets and
penghasilan (rugi) komprehensif entitas anak, comprehensive income of the subsidiaries, with
dengan rincian sebagai berikut: details as follows:
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Page 53
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Ekuitas yang dapat diatribusikan kepada Non-controlling interests in net assets
kepentingan nonpengendali: of subsidiaries:
PT Inti Dufree Promosindo 482.581.473 491.071.207 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 88.911.815 83.202.511 PT Karya Prima Unggulan
PT Arthamulia Indah 5.823.353 5.800.563 PT Arthamulia Indah
PT Sukses Garda Mulia 5.499.938 5.450.988 PT Sukses Garda Mulia
PT Cahaya Retilindo 1.054.802 1.056.487 PT Cahaya Retilindo
Jumlah 583.871.381 586.581.756 Total
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Penghasilan (rugi) komprehensif yang
dapat diatribusikan kepada Non-controlling interests in comprehensive
kepentingan nonpengendali: income (loss) of subsidiaries:
PT Inti Dufree Promosindo (8.489.734) (16.153.055) PT Inti Dufree Promosindo
PT Karya Prima Unggulan 5.709.304 4.061.928 PT Karya Prima Unggulan
PT Arthamulia Indah 22.790 25.198 PT Arthamulia Indah
PT Sukses Garda Mulia 48.950 48.516 PT Sukses Garda Mulia
PT Cahaya Retilindo (1.685) (1.267) PT Cahaya Retilindo
Jumlah (2.710.375) (12.018.680) Total
24. Pendapatan Usaha 24. Revenues
Rincian dari penjualan Grup adalah sebagai Details of the Group’s revenues follows:
berikut:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Penjualan bebas bea 72.013.133.886 90.092.232.378 Duty free sales
Penjualan ritel 104.595.263.201 82.939.758.731 Retail sales
Penjualan tiket - bersih 55.794.434 69.416.766 Ticket sales - net
Penjualan voucher hotel - bersih 62.626.209 35.191.424 Hotel voucher sales - net
Jumlah 176.726.817.730 173.136.599.299 Total
Tidak terdapat penjualan kepada atau No revenues were derived from any customer
pendapatan dari satu pihak yang melebihi 10% which represent more than 10% of the total
dari jumlah pendapatan usaha. revenues for the respective year.
Entitas anak telah mengasuransikan risiko Business interruption of the subsidiaries is insured
gangguan kegiatan usaha (business interuption) with PT Asuransi Sompo Japan Nipponkoa
kepada PT Asuransi Sompo Japan Nipponkoa Indonesia, a third party, against earthquake,
Indonesia, pihak ketiga, terhadap tsunami and volcanic eruption for
gempa bumi, tsunami dan letusan gunung berapi Rp 25,225,000,000 and Rp 32,225,000,000
dengan jumlah pertanggungan sebesar as of March 31, 2025 and December 31, 2024,
Rp 25.225.000.000 dan Rp 32.225.000.000 respectively.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
masing-masing pada tanggal 31 Maret 2025 dan
31 Desember 2024.
Manajemen berpendapat bahwa nilai Management believes that insurance coverage is
pertanggungan tersebut cukup untuk menutupi adequate to cover any possible losses on the risk
kerugian yang mungkin timbul atas risiko yang insured.
diasuransikan.
25. Beban Pokok Penjualan 25. Cost of Sales
Rincian dari beban pokok penjualan adalah The details of cost of sales follows:
sebagai berikut:
a. Toko Bebas Bea a. Duty Free Shops
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Persediaan awal 34.318.274.770 124.064.302.321 Inventories at beginning of the year
Pembelian 34.533.828.997 46.448.791.620 Purchases
Kerugian penghapusan persediaan Loss on write-off of inventories
(Catatan 28) (1.935.383) (5.510.784) (Note 28)
Retur persediaan (88.368.372) (836.997.789) Inventory returns
Persediaan tersedia untuk dijual 68.761.800.012 169.670.585.368 Inventories available for sale
Persediaan akhir (34.843.570.127) (123.379.502.185) Inventories at end of the year
Beban Pokok Penjualan
33.918.229.885 46.291.083.183 Cost of Sales
b. Toko Ritel b. Retail Shops
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Persediaan awal 25.800.479.285 15.956.305.530 Inventories at beginning of the year
Pembelian 45.602.964.271 31.633.531.544 Purchases
Persediaan tersedia untuk dijual 71.403.443.556 47.589.837.074 Inventories available for sale
Persediaan akhir (26.832.007.850) (14.206.159.314) Inventories at end of the year
Beban Pokok Penjualan
44.571.435.706 33.383.677.760 Cost of Sales
Jumlah Beban Pokok Penjualan 78.489.665.591 79.674.760.943 Total Cost of Sales
Pembelian untuk periode tiga bulan yang berakhir Purchases in three-months period ended March
31 Maret 2024 yang melebihi 10% dari jumlah 31, 2024 which represent more than 10% of the
pembelian bersih adalah pembelian dari DFS total revenues were purchases from DFS Venture
Venture Singapore (Pte) Limited (DFS), pihak Singapore (Pte) Limited (DFS), a related party,
berelasi, sebesar Rp 13.660.801.210 (Catatan amounting to Rp 13,660,801,210 (Note 31a).
31a).
Pada periode tiga bulan yang berakhir 31 Maret In three-months period ended March 31, 2025 and
2025 dan 2024, retur pembelian ke DFS, pihak 2024, the return of purchase to DFS, a related
- 51 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
berelasi, masing-masing sebesar nihil dan Rp party, amounted to nil and Rp 794,373,734,
794.373.734 (Catatan 31b). respectively (Note 31b).
26. Beban Usaha 26. Operating Expenses
Rincian dari beban usaha adalah sebagai berikut: The details of operating expenses follows:
a. Beban penjualan a. Selling Expenses
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Konsesi (Catatan 34d) 33.465.551.479 26.649.411.581 Concession fees (Note 34d)
Wara laba (Catatan 34e) 2.160.811.727 628.404.198 Franchise (Note 34e)
Biaya kartu kredit 1.751.264.530 1.635.134.027 Credit card expense
Pemasaran 388.965.635 - Marketing
Iklan dan promosi 362.871.117 1.133.558.141 Advertising and promotion
Peralatan dan perlengkapan 323.028.834 742.825.043 Supplies and equipment
Komisi biro perjalanan - 1.425.152.370 Travel agent's commissions
Lain-lain 74.327.482 330.340.438 Others
Jumlah 38.526.820.804 32.544.825.798 Total
b. Beban umum dan administrasi b. General and Administrative Expenses
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Gaji dan tunjangan 31.266.413.093 33.910.069.097 Salaries and employee benefits
Amortisasi aset Amortization of
hak guna (Catatan 11) 11.382.402.441 19.972.689.040 right-of-use assets (Note 11)
Air dan listrik 2.127.849.116 1.987.084.498 Water and electricity
Penyusutan (Catatan 10) 2.244.962.594 1.450.106.461 Depreciation (Notes 10)
Imbalan kerja jangka panjang Long-term employee benefits
(Catatan 29) 1.550.547.357 907.421.109 (Note 29)
Peralatan dan perlengkapan 681.887.081 1.196.999.069 Supplies and equipment
Pos dan telepon 595.112.990 342.667.866 Postage and telephone
Perjalanan dinas 405.875.349 245.835.946 Traveling expenses
Jasa profesional 421.035.176 307.070.641 Professional fees
Perijinan 112.861.130 177.391.507 Licenses
Asuransi 136.837.467 339.036.826 Insurance
Sewa 282.034.253 104.187.920 Rental
Perbaikan dan pemeliharaan 280.156.689 91.012.212 Repairs and maintenance
Pengurusan dokumen 47.790.036 153.345.455 Import documents processing
Transportasi 102.464.834 118.518.406 Transportation
Seragam 91.125.180 59.998.784 Uniform
Lain-lain 466.719.099 1.127.543.290 Others
Jumlah 52.196.073.885 62.490.978.127 Total
- 52 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
27. Pendapatan Bunga 27. Interest Income
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Bunga atas: Interest on:
Deposito berjangka 1.838.012.546 1.323.581.212 Time deposits
Jasa giro 734.329.277 615.503.870 Current accounts
Jumlah 2.572.341.823 1.939.085.082 Total
28. Penghasilan (Beban) Lain-lain 28. Other Income (Expenses)
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Beban pajak (89.885.988) (2.869.206) Tax expense
Pajak final (9.836.875) (10.959.956) Final tax
Kerugian penghapusan Loss on write - off of
persediaan (Catatan 6) (1.935.383) (5.510.784) inventories (Note 6)
Pendapatan pemasok - 1.862.531.859 Supplier income
Lain-lain 893.863.570 177.540.022 Others
Jumlah 792.205.324 2.020.731.935 Total
29. Imbalan Kerja Jangka Panjang 29. Long-term Employee Benefits
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, besarnya imbalan pasca-kerja dihitung amount of post-employment benefits is
berdasarkan ketentuan yang berlaku. determined based on the applicable regulations.
Perhitungan aktuaria terakhir atas liabilitas The latest actuarial valuation upon the
imbalan kerja jangka panjang tersebut dilakukan long-term employees benefits liability was
oleh KKA Nandi dan Sutama, aktuaris from KKA Nandi and Sutama, an independent
independen, tertanggal 5 Maret 2025. actuary, dated March 5, 2025.
Jumlah karyawan (tidak diaudit) yang berhak atas Number of eligible employees (unaudited) is 773
imbalan kerja jangka panjang tersebut masing- as of March 31, 2025 and 700 as of December 31,
masing sebanyak 773 karyawan pada tanggal 31 2024, respectively.
Maret 2025 dan 700 karyawan pada tanggal 31
Desember 2024.
Jumlah-jumlah yang diakui pada laporan laba rugi Amounts recognized in the consolidated
dan penghasilan komprehensif lain konsolidasian statements of profit and loss and other
adalah sebagai berikut: comprehensive income follows:
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Page 57
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Biaya jasa: Service cost:
Biaya jasa kini 1.258.800.641 670.592.915 Current service cost
Biaya jasa lalu dan keuntungan Past service cost and gains
dari penyelesaian - - from settlements
Biaya bunga neto 291.746.716 236.828.194 Net interest expense
Komponen biaya imbalan pasti Components of defined benefit costs
yang diakui di laba rugi 1.550.547.357 907.421.109 recognized in profit or loss
Pengukuran kembali liabilitas Remeasurement of the defined
imbalan pasti: benefit liabilities:
Keuntungan aktuarial
yang timbul dari: Actuarial gains arising from:
Perubahan asumsi keuangan - - Changes in financial assumptions
Penyesuaian pengalaman - - Experience adjustments
Komponen penghasilan imbalan Components of defined benefit income
pasti yang diakui di penghasilan recognized in other comprehensive
komprehensif lain - - income
Jumlah 1.550.547.357 907.421.109 Total
Beban imbalan kerja jangka panjang pada 31 The service costs and the net interest expense as
Maret 2025 dan 2024 disajikan sebagai bagian of March 31, 2025 and 2024 are included in the
dari “Beban umum dan administrasi” pada laba “General and administrative expenses” (Note
rugi (Catatan 26b). 26b).
Pengukuran kembali atas liabilitas imbalan pasti The remeasurement of the net defined benefit
diakui dalam penghasilan komprehensif lain. liability is included in other comprehensive
income.
Mutasi nilai kini liabilitas imbalan kerja jangka Movements of present value of long-term
panjang adalah sebagai berikut: employee benefits liability follows:
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Saldo awal tahun 31.518.600.209 43.859.928.886 Balance at the beginning of the year
Biaya jasa kini 1.258.800.641 6.589.563.226 Current service costs
Biaya bunga 291.746.716 1.527.234.230 Interest cost
Biaya jasa lalu dan keuntungan Past service cost and gains
dari penyelesaian - (697.140.896) from settlements
Pengukuran kembali liabilitas Remeasurement on the defined
imbalan pasti: benefit liabilities:
Keuntungan aktuarial
yang timbul dari: Actuarial gains arising from:
Perubahan asumsi keuangan - (316.390.138) Changes in financial assumptions
Penyesuaian pengalaman - (6.197.421.056) Experience adjustments
Pembayaran imbalan - (13.247.174.043) Benefits paid
Saldo akhir tahun 33.069.147.566 31.518.600.209 Balance at the end of the year
Asumsi-asumsi aktuarial utama yang digunakan The principal actuarial assumptions used in
dalam perhitungan imbalan kerja jangka panjang: valuation of the long-term employee benefits
liability follows:
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Page 58
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Desember 2024
(Tidak Diaudit)/ (Diaudit)/
March 31, 2025 December 31, 2024
(Unaudited) (Audited)
Tingkat diskonto 7,07% 7,07% Discount rate
Tingkat kenaikan gaji 5,00% 5,00% Salary growth rate
Tingkat kematian Tabel Mortalita IV 2019/ Tabel Mortalita IV 2019/ Mortality rate
Indonesia Mortality table 2019 Indonesia Mortality table 2019
Usia pensiun 58 58 Retirement age
Analisa sensitivitas dari perubahan asumsi- The sensitivities of the overall long-term employee
asumsi utama terhadap liabilitas imbalan kerja benefit liabilities to changes in the weighted
jangka panjang adalah sebagai berikut: principal assumptions follows:
31 Maret 2025 (Tidak Diaudit)/
March 31, 2025 (Unaudited)
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on Defined Benefit Liability Increase (Decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (983,283,750) 1,101,210,817 Discount rate
Tingkat pertumbuhan gaji 1% 1,093,632,324 (985,585,110) Salary growth rate
31 Desember 2024 (Diaudit)/
December 31, 2024 (Audited)
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on Defined Benefit Liability Increase (Decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (983,283,750) 1,101,210,817 Discount rate
Tingkat pertumbuhan gaji 1% 1,093,632,324 (985,585,110) Salary growth rate
30. Pajak Penghasilan 30. Income Tax
Beban (penghasilan) bersih pajak Grup terdiri The net tax expense (benefit) of the Group
dari: consists of the following:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Pajak kini Current tax
Entitas anak 5,137,568,170 5,249,428,111 Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan (878,627) (782,229) The Company
Entitas anak (1,558,447,796) (2,670,971,493) Subsidiaries
Jumlah pajak tangguhan (1,559,326,423) (2,671,753,722) Total deferred tax
Jumlah 3,578,241,747 2,577,674,389 Total
- 55 -
Page 59
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pajak Kini Current Tax
Rekonsiliasi antara laba sebelum pajak menurut A reconciliation between profit before tax per
laporan laba rugi dan penghasilan komprehensif consolidated statements of profit or loss and other
lain konsolidasian dengan akumulasi rugi fiskal comprehensive income and accumulated fiscal
adalah sebagai berikut: losses follows:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain konsolidasian 10,285,222,087 (1,143,478,336) comprehensive income
Laba (rugi) sebelum pajak entitas anak 10,752,615,611 (679,063,536) Profit (loss) before tax of subsidiaries
Rugi sebelum pajak Perusahaan (467,393,524) (464,414,800) Loss before tax of the Company
Perbedaan temporer: Temporary difference:
kerja jangka panjang 3,993,759 3,555,585 benefits expense
Jumlah 3,993,759 3,555,585 Total
Perbedaan tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 1,334,584 1,455,265 Nondeductible expenses
Pendapatan bunga yang telah Interest income already subjected
dikenakan pajak final (118,044,250) (107,041,089) to final tax
Jumlah (116,709,666) (105,585,824) Total
Rugi fiskal tahun berjalan (580,109,431) (566,445,039) Fiscal loss for the year
Rugi fiskal tahun sebelumnya Prior years' fiscal losses
2024 (432,856,098) - 2024
2023 (325,435,838) (325,435,838) 2023
2022 (821,502,357) (821,502,357) 2022
2021 (864,816,446) (864,816,446) 2021
2020 - (418,812,807) 2020
Akumulasi rugi fiskal Accumulated fiscal losses
yang dapat dimanfaatkan (3,024,720,170) (2,997,012,487) carried forward
Perusahaan mengalami rugi fiskal untuk periode The Company incurred fiscal losses for three-
tiga bulan yang berakhir 31 Maret 2025 dan 2024, months period ended March 31, 2025 and 2024,
sehingga tidak terdapat beban pajak kini dan thus no current tax expense as of March 31, 2025
utang pajak kini pada tanggal and 2024 and corporate income tax payable as of
31 Maret 2025 dan 2024. Rugi fiskal dapat March 31, 2025 and 2024 have been recognized.
dikompensasikan dengan laba kena pajak dalam Fiscal losses can be offset against the taxable
periode 5 tahun sejak terjadinya kerugian fiskal. income within a period of five (5) years after the
fiscal loss was incurred.
Perhitungan beban dan utang pajak kini adalah The current tax expense and payable are
sebagai berikuti: computed as follows:
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Page 60
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Beban pajak kini: Current tax expense
Perusahaan - - Company
Entitas anak Subsidiary
PT Karya Prima Unggulan 5,137,568,170 5,249,428,111 PT Karya Prima Unggulan
Jumlah beban pajak kini 5,137,568,170 5,249,428,111 Total current tax expense
Dikurangi pembayaran pajak dimuka Less prepaid taxes
Perusahaan - - Company
Entitas anak Subsidiary
PT Karya Prima Unggulan 4,182,941,188 979,042,640 PT Karya Prima Unggulan
Jumlah 4,182,941,188 979,042,640 Total
Rincian utang pajak kini Details of current tax payable
(Catatan 15) (Note 15)
Perusahaan Company
Entitas anak Subsidiaries
PT Karya Prima Unggulan PT Karya Prima Unggulan
2023 - 15,788,476,758 2023
2024 7,563,450,630 4,270,385,471 2024
2025 954,626,982 - 2025
Jumlah 8,518,077,612 20,058,862,229 Total
Besarnya pajak yang terutang ditetapkan The tax returns filed are based on the Group‘s own
berdasarkan perhitungan pajak yang dilakukan calculation of tax liabilities (self-assessment).
sendiri oleh wajib pajak (self-assessment).
Grup telah menerapkan penyesuaian atas tarif The Group has adopted the amendments of those
pajak yang berlaku dalam perhitungan pajak prevailing tax rates in the tax computation.
kininya.
Aset pajak tangguhan Grup pada tanggal The Group’s deferred tax assets as of
31 Maret 2025 dan 31 Desember 2024 telah March 31, 2025 and December 31, 2024 have
dihitung dengan tarif pajak 22%. been calculated at 22%.
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan The details of the Group’s deferred tax assets and
Grup adalah sebagai berikut: liabilities follows:
Penghasilan 31 Maret
Komprehensif Lain/ 2025/
1 Januari 2025/ Laba rugi/ Other comprehensive March 31,
January 1, 2025 Profit or loss income 2025
Aset pajak tangguhan: Deferred tax asset:
Penyisihan penurunan nilai 1,927,994 878,627 - 2,806,621 Allowance for impairment
Imbalan kerja Long-term employee benefits
jangka panjang 29,477,905 - - 29,477,905 liability
Jumlah 31,405,899 878,627 - 32,284,526 Total
Aset (liabilitas) pajak tangguhan Deferred tax asset (liabilities) of
entitas anak: the subsidiaries:
PT Inti Dufree Promosindo 74,490,524,335 2,578,359,992 - 77,068,884,327 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 3,245,697,003 (1,019,912,196) - 2,225,784,807 PT Karya Prima Unggulan
Jumlah 77,736,221,338 1,558,447,796 - 79,294,669,134 Total
Aset pajak tangguhan 77,767,627,237 79,326,953,660 Deferred tax assets
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Page 61
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Penghasilan 31 Desember
Komprehensif Lain/ 2024/
1 Januari 2024/ Laba rugi/ Other comprehensive December 31,
January 1, 2024 Profit or loss income 2024
Aset pajak tangguhan: Deferred tax asset:
Penyisihan penurunan nilai 928.960 999.034 - 1.927.994 Allowance for impairment
Imbalan kerja Long-term employee benefits
jangka panjang 27.393.960 3.514.508 (1.430.563) 29.477.905 liability
Jumlah 28.322.920 4.513.542 (1.430.563) 31.405.899 Total
Aset (liabilitas) pajak tangguhan Deferred tax asset (liabilities) of
entitas anak: the subsidiaries:
PT Inti Dufree Promosindo 62.707.876.573 13.211.203.106 (1.428.555.344) 74.490.524.335 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 3.611.760.707 (363.011.148) (3.052.556) 3.245.697.003 PT Karya Prima Unggulan
Jumlah 66.319.637.280 12.848.191.958 (1.431.607.900) 77.736.221.338 Total
Aset pajak tangguhan 66.347.960.200 77.767.627.237 Deferred tax assets
Perusahaan mengalami akumulasi rugi The Company incurred accumulated fiscal loss
fiskal sebesar Rp 3.024.720.170 dan which still can be utilized for the next five
Rp 2.997.012.487 pada tanggal 31 Maret 2025 years amounting to Rp 3,024,720,170 as of
dan 2024 yang dapat dikompensasikan dengan March 31, 2025 and Rp 2,997,012,487
laba kena pajak dalam periode 5 tahun sejak as of March 31, 2024. The unrecognized deferred
terjadinya kerugian fiskal. Aset pajak tangguhan tax asset on fiscal loss amounted to
yang tidak diakui dari rugi Rp 665,438,437 and Rp 659,342,747 as of March
fiskal adalah sebesar Rp 665.438.437 dan 31, 2025 and 2024, respectively.
Rp 659.342.747 masing-masing pada tanggal
31 Maret 2025 dan 2024.
Rekonsiliasi antara total beban pajak dan hasil A reconciliation between the total tax expense and
perkalian laba akuntansi sebelum pajak dengan the amounts computed by applying
tarif pajak yang berlaku adalah sebagai berikut: the effective tax rate to profit before tax follows:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Laba (rugi) sebelum pajak menurut laporan Profit (loss) before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 10,285,222,087 (1,143,478,336) other comprehensive income
Laba (rugi) sebelum pajak entitas anak 10,752,615,611 (679,063,536) Profit (loss) before tax of subsidiaries
Laba (rugi) sebelum pajak Perusahaan (467,393,524) (464,414,800) Profit (loss) before tax of the Company
Manfaat pajak dengan tarif efektif
yang berlaku (102,826,575) (102,171,256) Tax benefit at effective tax rates
Pengaruh pajak atas perbedaan tetap - Tax effect of permanent differences -
Beban yang tidak dapat dikurangkan 293,608 320,158 Nondeductible expenses
Pendapatan bunga yang telah Interest income already subjected to
dikenakan pajak final (25,969,735) (23,549,040) final tax
Jumlah (25,676,127) (23,228,882) Subtotal
Jumlah (128,502,702) (125,400,138) Subtotal
- 58 -
Page 62
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Dampak pajak penghasilan atas rugi fiskal Tax effect of fiscal loss for which no
yang tidak diakui sebagai pajak deferred tax has been recognized
tangguhan dan lainnya 127,624,075 124,617,909 and others
Manfaat pajak Perusahaan (878,627) (782,229) Tax benefit of the Company
Beban pajak entitas anak - bersih 3,579,120,374 2,578,456,618 Tax expenses of the Subsidiaries - net
Jumlah beban pajak - bersih 3,578,241,747 2,577,674,389 Total tax expenses - net
31. Sifat dan Transaksi Pihak Berelasi 31. Nature of Relationship and Transactions with
Related Parties
Sifat Pihak Berelasi Nature of Relationship
a. PT Petarung Tangguh Persada (PTP) a. PT Petarung Tangguh Persada (PTP) is
merupakan perusahaan dengan karyawan a company with same key management with
kunci yang sama dengan Perusahaan. that of the Company.
b. DFS Venture Singapore (Pte) Limited (DFS) b. DFS Venture Singapore (Pte) Limited (DFS)
merupakan pemegang saham Perusahaan. is a stockholder of the Company.
c. PT Precise Pacific Reality (PPR) merupakan c. PT Precise Pacific Reality (PPR) is
pemegang saham Perusahan. a stockholder of the Company.
Transaksi-transaksi Pihak Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Grup melakukan In the normal course of business, the Group
transaksi tertentu dengan pihak-pihak berelasi entered into certain transactions with related
antara lain: parties as follows:
a. IDP, entitas anak membeli barang dagangan a. IDP, a subsidiary, purchased its inventories
dari DFS, pihak berelasi, yang pada periode from DFS, related party in three-months
tiga bulan yang berakhir 31 Maret 2025 dan period ended March 31, 2025 and 2024
2024 masing-masing sebesar nihil dan Rp amounting to nil and Rp 13,660,801,210,
13.660.801.210 (Catatan 25). respectively (Note 25).
Pada periode tiga bulan yang berakhir 31 In three-months period ended March 31,
Maret 2025 dan 2024, retur 2025 and 2024, the return of
pembelian ke DFS, pihak berelasi, masing- purchase for DFS, a related party,
masing sebesar nihil dan amounted to nil and Rp 794,373,734,
Rp 794.373.734 (Catatan 25). respectively (Note 25).
`
b. Pada bulan Januari 2023, PT Karya Prima b. In January 2023, PT Karya Prima Unggulan
Unggulan (KPU), entitas anak, mengadakan (KPU), a subsidiary, entered into a lease
perjanjian sewa dengan PTP atas sewa agreement with PTP for office space rental
ruang kantor yang berjangka waktu 10 with a term of 10 (ten) years.
(sepuluh) tahun.
c. Pada tahun 2012, IDP, entitas anak, c. In 2012, IDP, a subsidiary, lease back Bali
menyewa kembali Bali Galeria (toko bebas Galeria (duty-free shops located in Jl. By
bea yang terletak di Jl. By Pass Ngurah Rai, Pass Ngurah Rai, Bali) which was sold to
Bali) yang dijual kepada PTP, pihak berelasi, PTP, a related party, with a value of
dengan nilai sewa kembali Rp 114,000,000,000 for the lease back
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Rp 114.000.000.000 untuk jangka waktu period of five years and an option to extend
lima tahun dan opsi perpanjangan kembali for another five (5) years.
selama lima (5) tahun.
Pada tanggal 18 Juni 2012, IDP dan PTP On June 18, 2012, IDP and PTP agreed to
setuju untuk mengubah dan menyatakan modify the terms of the lease agreement for
kembali perjanjian sewa menyewa Bali Bali Galeria, where both parties agreed to
Galeria, dimana kedua pihak setuju untuk extend the lease term from five (5) years to
memperpanjang masa sewa dari ten (10) years with an option to extend for
sebelumnya lima (5) tahun menjadi masa another ten (10) years with a rental rate of
sewa sepuluh (10) tahun dengan USD 3,562,000 per annum.
pilihan perpanjangan selama sepuluh (10)
tahun, dengan tarif sewa sebesar
USD 3.562.000 per tahun.
Berdasarkan addendum perjanjian sewa Based on the addendum to the lease
tanggal 1 April 2021, IDP dan PTP telah agreement dated April 1, 2021, IDP and
menyetujui perubahan jangka waktu sewa PTP has agreed to change the rental period
yang sebelumnya mulai tanggal 12 Agustus which previously started on August 12,
2012 sampai dengan 12 Agustus 2021 2012 until August 12, 2021 changed to
berubah menjadi tanggal 31 Desember 2021 December 31, 2021 and total rental of
dengan total sewa yang sebelumnya US$ 32,058,000 became US$ 29,482,256.
US$ 32.058.000 menjadi US$ 29.482.256.
Berdasarkan addendum no. 001/I/2023, Based on addendum no. 001/I/2023, IDP
IDP dan PTP telah menyetujui perpanjangan and PTP has agreed to extend the lease
jangka waktu sewa bangunan Bali Galeria term of Bali Galeria building starting from
yang dimulai sejak 1 Januari 2023 sampai January 1, 2023 to August 11, 2023, and on
dengan 11 Agustus 2023, dan pada August 12, 2023 has been extended to July
12 Agustus 2023 diperpanjang sampai 31, 2024.
dengan 31 Juli 2024.
d. Grup memberikan kompensasi dan imbalan d. The Group provides compensation and
kepada komisaris dan direksi (karyawan remuneration to the commissioners and
kunci). Pada periode tiga bulan yang directors (key management personnel). In
berakhir pada tanggal 31 Maret 2025 dan three-months period ended March 31, 2025
2024 kompensasi dan imbalan yang and 2024, details of compensation and
diberikan adalah sebagai berikut: remuneration follows:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Imbalan jangka pendek 5.597.636.804 8.031.009.792 Short-term benefits
Imbalan jangka panjang - 518.863.129 Long-term benefits
Jumlah 5.597.636.804 8.549.872.921 Total
e. Pada bulan September 2024, KPU, entitas e. In September 2024, KPU, a subsidiary
anak, mengadakan perjanjian sewa dengan entered into a lease agreement with PPR for
PPR atas sewa ruang kantor yang berjangka office space rental with a term of 1 (one)
waktu 1 (satu) tahun. year.
f. Pada bulan September 2024, IDP, entitas f. In September 2024, IDP, a subsidiary,
anak, mengadakan perjanjian sewa dengan entered into a lease agreement with PTP for
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PTP atas sewa ruang kantor yang berjangka office space rental with a term of 1 (one)
waktu 1 (satu) tahun. year.
g. Pada bulan November 2023, IDP, entitas g. In November 2023, IDP, a subsidiary,
anak, mengadakan perjanjian sewa dengan entered into a lease agreement with PPR for
PPR atas sewa ruang kantor yang berjangka office space rental with a term of 8 (eight)
waktu 8 (delapan) bulan. months.
32. Tujuan dan Kebijakan Manajemen Risiko 32. Financial Risk Management Objectives and
Keuangan Policies
Aktivitas Grup terpengaruh berbagai risiko The Group activities are exposed to a variety of
keuangan: risiko pasar (termasuk risiko mata financial risks: market risk including currency risk,
uang, risiko suku bunga dan risiko harga), risiko credit risk and liquidity risk. The Group’s overall
kredit dan risiko likuiditas. Program manajemen risk management programme focuses on the
risiko Grup secara keseluruhan difokuskan pada unpredictability of financial markets and seeks to
pasar keuangan yang tidak dapat diprediksi dan minimize potential adverse effects on the Group’s
Grup berusaha untuk meminimalkan dampak financial performance.
yang berpotensi merugikan kinerja keuangan
Grup.
Manajemen risiko merupakan tanggung jawab Risk management is the responsibility of the
Direksi. Direksi bertugas menentukan prinsip Directors. The Directors has the responsibility to
dasar kebijakan manajemen risiko Grup secara determine the basic principles of the Group’s risk
keseluruhan serta kebijakan pada area tertentu management as well as principles covering
seperti risiko mata uang asing, risiko kredit, dan specific areas, such as foreign exchange risk,
risiko likuiditas. credit risk, and liquidity risk.
Risiko Mata Uang Asing Foreign Exchange Risk
Grup terpengaruh risiko nilai tukar mata uang The Group is exposed to foreign exchange risk
asing yang timbul dari berbagai eksposur mata arising from various currency exposures, primarily
uang, terutama terhadap Dolar Amerika Serikat. with respect to the U.S. Dollar.
Risiko nilai tukar mata uang asing timbul ketika Foreign exchange risk arises when future
transaksi komersial masa depan atau aset dan commercial transactions or recognized assets or
liabilitas yang diakui didenominasikan dalam mata liabilities are denominated in a currency that is not
uang yang bukan mata uang fungsional. Risiko the entity’s functional currency. The risk is
diukur dengan menggunakan proyeksi arus kas. measured using cash flow forecasts.
Berikut adalah posisi kurs mata uang asing aset The following table shows the Group’s foreign
dan liabilitas moneter Grup dalam mata uang currency denominated monetary assets and
asing pada tanggal 31 Maret 2025 dan 31 liabilities as of March 31, 2025 and December 31,
Desember 2024: 2024:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 (Tidak Diaudit)/ 31 Desember 2024 (Diaudit)
March 31, 2025 (Unaudited) December 31, 2024 (Audited)
Mata Uang Asing/ Ekuivalen/ Mata Uang Asing/ Ekuivalen/
Foreign Currency Equivalent in Rupiah Foreign Currency Equivalent in Rupiah
Aset Assets
Kas dan setara kas USD 1.424.477 23.629.222.485 2.008.597 32.462.945.522 Cash and Cash Equivalents
GBP 500 10.708.500 - -
AUD 1.000 10.481.000 - -
EUR 550 9.841.150 25 421.275
SGD 30 372.180 - -
MYR 59 220.955 59 213.344
KRW 10.000 110.000 - -
CNY 23 52.532 135 298.890
Jumlah aset 23.661.008.802 32.463.879.031 Total Assets
Liabilitas Liabilities
Utang usaha USD 59.363 984.721.164 229.263 3.705.342.581 Trade Accounts Payable
GBP 45.035 964.512.215 72.204 1.468.104.627
SGD 7.636 94.729.953 7.948 94.729.953
Jumlah Liabilitas 2.043.963.332 5.268.177.161 Total Liabilities
Jumlah Aset (Liabilitas) - Bersih 21.617.045.470 27.195.701.870 Net Assets (Liabilities)
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, kurs konversi yang digunakan Perusahaan conversion rates used by the Group were
diungkapkan pada Catatan 2c mengenai laporan disclosed in Note 2c the consolidated financial
keuangan konsolidasian. statements.
Sensitivitas terhadap perubahan yang mungkin The sensitivity to a reasonably possible change in
terjadi pada nilai tukar, dengan semua variabel the exchange rate, with all other variables
lainnya tetap konstan, laba Grup sebelum pajak held constant, of the Group’s profit
penghasilan akibat perubahan nilai kurs mata before income tax due to changes in values
uang asing aset dan liabilitas pada tanggal of foreign currency denominated monetary assets
31 Maret 2025 dan 31 Desember 2024 sebagai and liabilities as of March 31, 2025 and December
berikut: 31, 2024 follows:
Sensitifitas laba
Perubahan nilai sebelum pajak
tukar/Change in penghasilan/Sensitivity of
Periode/Period Exchange Rates profit before income tax
31 Maret 2025 (Tidak Diaudit)/March 31, 2025 (Unaudited) Appreciates by: 2.6% (569.784.765)
Depreciates by: 2.6% 569.784.765
31 Desember 2024 (Diaudit)/December 31, 2024 (Audited) Appreciates by: 4.8% (1.316.034.873)
Depreciates by: 4.8% 1.316.034.873
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will incur a
mengalami kerugian yang timbul dari pelanggan loss arising from the customers or counterparties
atau pihak lawan yang gagal memenuhi kewajiban which fail to fulfill their contractual obligations. The
kontraktual mereka. Grup terkena risiko kredit dari Group is exposed to credit risk from its operating
kegiatan operasi (terutama untuk piutang usaha) activities (primarily for trade accounts receivable)
dan dari kegiatan pendanaan, termasuk deposito and from its financing activities, including deposits
pada bank dan lembaga keuangan, transaksi with banks and financial institutions, foreign
valuta asing dan instrumen keuangan lainnya. exchange transactions and other financial
instruments.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tabel di bawah ini menunjukkan eksposur Grup The table below shows the Group’s exposures
terkait dengan risiko kredit pada tanggal related to credit risk as of March 31, 2025 and
31 Maret 2025 dan 31 Desember 2024: December 31, 2024:
31 Maret 2025 (Tidak Diaudit)/ 31 Desember 2024 (Diaudit)
March 31, 2025 (Unaudited) December 31, 2024 (Audited)
Jumlah Bruto/ Jumlah Neto/ Jumlah Bruto/ Jumlah Neto/
Gross Amounts Net Amounts Gross Amounts Net Amounts
Kas dan setara kas 570.497.181.389 570.497.181.389 580.569.336.893 580.569.336.893 Cash and cash equivalents
Piutang usaha 3.095.880.267 3.073.738.110 3.388.336.327 3.366.194.170 Trade accounts receivable
Piutang lain-lain 1.351.476.576 1.351.476.576 1.513.897.021 1.513.897.021 Other accounts receivable
Uang jaminan 17.906.804.897 17.906.804.897 17.686.654.897 17.686.654.897 Guarantee deposits
Jumlah 592.851.343.129 592.829.200.972 603.158.225.138 603.136.082.981 Total
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there are no significant
konsentrasi risiko kredit yang signifikan. Grup concentrations of credit risk. The Group manages
mengelola dan mengendalikan risiko kredit and controls the credit risk by dealing only with
dengan hanya berurusan dengan pihak diakui dan recognized and credit worthy parties, setting
kredit yang layak, menetapkan kebijakan internal internal policies on verifications and
pada verifikasi dan otorisasi kredit, dan secara authorizations of credit, and regularly monitoring
teratur memantau kolektibilitas piutang untuk the collectibility of receivables to reduce the
mengurangi ekposur kredit macet. exposure to bad debts.
Grup menggunakan konsep rating kredit The Group uses a credit rating concept based on
didasarkan pada peminjam dan kelayakan kredit the borrowers and counterparties’ overall credit
keseluruhan pihak lawan, sebagai berikut: worthiness, as follows:
1. Tingkat standar 1. Standard grade
Peringkat yang diberikan kepada pihak yang Rating given to counterparties who possess
memiliki kapasitas yang kuat dan sangat kuat strong to very strong capacity to meet their
untuk memenuhi kewajiban mereka. obligations.
2. Tingkat substandar 2. Substandard grade
Penilaian yang diberikan kepada debitur Rating given to borrowers and counterparties
serta pihak yang memiliki kapasitas di atas who possess above average capacities to
rata-rata untuk memenuhi kewajiban mereka. meet their obligations.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, manajemen mengkategorikan aset management categorizes its financial assets that
keuangan yang belum jatuh tempo ataupun tidak are neither past due nor impaired as standard
mengalami penurunan nilai sebagai tingkat grade.
standar.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko kerugian yang timbul Liquidity risk is a risk arising when the cash flow
karena Grup tidak memiliki arus kas yang cukup position of the Group is not enough to cover the
untuk memenuhi liabilitasnya. liabilities which become due.
Dalam pengelolaan risiko likuiditas, manajemen In the management of liquidity risk, management
memantau dan menjaga jumlah kas dan setara monitors and maintains a level of cash and
kas yang dianggap memadai untuk membiayai cash equivalents deemed adequate to finance the
operasional Grup dan untuk mengatasi dampak Group’s operations and to mitigate the effects of
fluktuasi arus kas. Manajemen juga melakukan fluctuation in cash flows. Management also
evaluasi berkala atas proyeksi arus kas dan arus regularly evaluates the projected and actual cash
kas aktual, termasuk jadwal jatuh tempo utang, flows, including maturity profiles, and continuously
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
dan terus-menerus melakukan penelaahan pasar assess conditions in the financial markets for
keuangan untuk mendapatkan sumber opportunities to obtain optimal funding sources.
pendanaan yang optimal.
Berikut adalah jadwal jatuh tempo liabilitas The tables below summarize the maturity
keuangan konsolidasian berdasarkan profile of financial liabilities based on contractional
pembayaran kontraktual yang tidak didiskontokan undiscounted payment (excluding interest
(tidak termasuk pembayaran bunga) pada tanggal payments) as of March 31, 2025 and December
31 Maret 2025 dan 31 Desember 2024. 31, 2024.
31 Maret 2025 (Tidak Diaudit)/March 31, 2025 (Unaudited)
<= 1 tahun/ 1-2 tahun/ 3-5 tahun/ > 5 tahun/ Jumlah/ Nilai Tercatat/
<= 1 year 1-2 years 3-5 years > 5 years Total As Reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 43.411.030.089 - - - 43.411.030.089 43.411.030.089 Trade accounts payable - third parties
Utang lain-lain 7.303.112.162 - - - 7.303.112.162 7.303.112.162 Other accounts payable
Beban akrual 34.178.844.275 - - - 34.178.844.275 34.178.844.275 Accrued expenses
Liabilitas sewa 52.114.165.709 81.413.184.211 7.986.047.325 192.329.178 141.705.726.423 131.386.846.205 Lease liabilities
Jumlah 137.007.152.235 81.413.184.211 7.986.047.325 192.329.178 226.598.712.949 216.279.832.731 Total
31 Desember 2024 (Diaudit)/December 31, 2024 (Audited)
<= 1 tahun/ 1-2 tahun/ 3-5 tahun/ > 5 tahun/ Jumlah/ Nilai Tercatat/
<= 1 year 1-2 years 3-5 years > 5 years Total As Reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 46.315.465.874 - - - 46.315.465.874 46.315.465.874 Trade accounts payable - third parties
Utang lain-lain 4.396.560.614 - - - 4.396.560.614 4.396.560.614 Other accounts payable
Beban akrual 29.828.347.151 - - - 29.828.347.151 29.828.347.151 Accrued expenses
Liabilitas sewa 49.213.924.765 85.145.346.792 29.820.896.011 264.329.181 164.444.496.749 150.319.730.709 Lease liabilities
Jumlah 129.754.298.404 85.145.346.792 29.820.896.011 264.329.181 244.984.870.388 230.860.104.348 Total
33. Segmen Operasi 33. Operating Segments
Operasi segmen Grup disajikan berdasarkan tiga The Group’s operation segments are presented
kegiatan operasi - usaha perjalanan, toko bebas based on its three operating divisions - tours, duty
bea dan toko ritel. Kegiatan-kegiatan tersebut free shops and retail shops. These divisions are
menjadi dasar pelaporan operasi segmen Grup. the basis on which the Group reports its operating
segments.
Kegiatan usaha divisi tersebut terdiri dari: The principal activities of these divisions consist
of:
Usaha Perjalanan Travel
Mengusahakan penjualan tiket wisata terutama Selling tours and travel tickets especially to
dalam negeri, pengurusan dokumen dan domestic market and handling of related
perjalanan wisata. documents and tours.
Toko Bebas Bea Duty Free Shop
Mengusahakan toko bebas bea di Bali dan Operating duty free shops in Bali and Lombok.
Lombok.
Toko Ritel Retail Shop
Mengusahakan toko ritel di Bali, Jakarta, Batam, Operating retail shops in Bali, Jakarta, Batam,
Medan dan Makassar. Medan and Makassar.
Berikut ini adalah informasi segmen berdasarkan Segment information based on business segment
segmen usaha: is presented below:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025 (Tidak Diaudit)/March 31, 2025 (Unaudited)
Toko
Usaha Bebas Bea/
Perjalanan/ Duty Toko Ritel/ Eliminasi/ Konsolidasi/
Segmen Usaha Travel Free Shops Retail Shops Elimination Consolidated Business Segment
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Pendapatan Usaha Revenues
Pendapatan usaha segmen - pihak
eksternal 118,420,643 72,013,133,886 104,595,263,201 - 176,726,817,730 Segment revenues - external parties
Hasil segmen Segment results
Laba bruto segmen 118,420,643 38,094,904,001 60,023,827,495 - 98,237,152,139 Segment gross profit
Laba (rugi) usaha (594,636,154) (10,616,457,487) 18,725,351,091 7,514,257,450 Profit (loss) from operations
Penghasilan (beban) lain-lain - bersih 127,242,630 938,331,524 1,705,390,483 - 2,770,964,637 Other income (expenses) - net
Laba (rugi) sebelum pajak (467,393,524) (9,678,125,963) 20,430,741,574 - 10,285,222,087 Profit (loss) before tax
Beban (manfaat) pajak (878,627) (2,578,359,992) 6,157,480,366 - 3,578,241,747 Tax expense (benefit)
Laba (rugi) Bersih (466,514,897) (7,099,765,971) 14,273,261,208 - 6,706,980,340 Profit (loss) before tax
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
Aset segmen *) 93,726,264,934 479,089,809,390 334,457,280,224 (79,993,000,000) 827,280,354,548 Segment assets *)
Aset yang tidak dialokasikan 33,090,145 77,095,884,327 2,229,504,807 - 79,358,479,279 Unallocated assets
Jumlah aset 93,997,345,682 560,741,115,383 337,194,517,852 (79,993,000,000) 906,638,833,827 Total assets
Liabilitas segmen **) 1,033,306,924 116,130,337,207 99,116,188,600 - 216,279,832,731 Segment liabilities **)
Informasi lainnya Other information
Pengeluaran modal - 6,345,251,924 2,335,199,751 - 8,680,451,675 Capital expenditure
Beban penyusutan dan amortisasi - 6,903,645,331 6,723,719,704 - 13,627,365,035 Depreciation and amortization
*) Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Excludes deferred tax assets and prepaid taxes
**) Tidak termasuk utang pajak dan liabilitas imbalan kerja jangka panjang/Excludes taxes and long-term employee benefits liability
31 Maret 2024 (Tidak Diaudit)/March 31, 2024 (Unaudited)
Toko
Usaha Bebas Bea/
Perjalanan/ Duty Toko Ritel/ Eliminasi/ Konsolidasi/
Segmen Usaha Travel Free Shops Retail Shops Elimination Consolidated Business Segment
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Pendapatan Usaha Revenues
Pendapatan usaha segmen - pihak
eksternal 104.608.190 90.092.232.378 82.939.758.731 - 173.136.599.299 Segment revenues - external parties
Hasil segmen Segment results
Laba bruto segmen 104.608.190 43.801.149.195 49.556.080.971 - 93.461.838.356 Segment gross profit
Laba (rugi) usaha (581.238.674) (19.004.509.778) 18.011.782.883 - (1.573.965.569) Profit (loss) from operations
Penghasilan (beban) lain-lain - bersih 116.823.874 1.175.303.626 (861.640.267) - 430.487.233 Other income (expenses) - net
Laba (rugi) sebelum pajak (464.414.800) (17.829.206.152) 17.150.142.616 - (1.143.478.336) Profit (loss) before tax
Beban (manfaat) pajak (782.229) (4.416.866.962) 6.995.323.580 - 2.577.674.389 Tax expense (benefit)
Laba (rugi) Bersih (463.632.571) (13.412.339.190) 10.154.819.036 - (3.721.152.725) Profit (loss) before tax
Laporan Posisi Keuangan Konsolidasian 31 Desember 2024 (Diaudit)/December 31, 2024 (Audited) Consolidated Statement of Financial Position
Aset segmen *) 93.965.013.989 486.061.949.959 333.948.820.849 (79.993.000.000) 833.982.784.797 Segment assets *)
Aset yang tidak dialokasikan 32.331.693 74.679.165.424 3.245.697.003 - 77.957.194.120 Unallocated assets
Jumlah aset 93.997.345.682 560.741.115.383 337.194.517.852 (79.993.000.000) 911.939.978.917 Total assets
Liabilitas segmen **) 806.930.009 116.464.356.134 113.588.818.205 - 230.860.104.348 Segment liabilities **)
Informasi lainnya Other information
Pengeluaran modal - 5.638.721.216 3.801.650.371 - 9.440.371.587 Capital expenditure
Beban penyusutan dan amortisasi - 48.274.831.842 25.712.979.163 - 73.987.811.005 Depreciation and amortization
*) Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Excludes deferred tax assets and prepaid taxes
**) Tidak termasuk utang pajak dan liabilitas imbalan kerja jangka panjang/Excludes taxes and long-term employee benefits liability
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Segmen Geografis Geographical segment
Informasi segmen sekunder Grup disajikan The Group’s geographical segment, that is, based
berdasarkan segmen geografis, yang on the location of its customers.
berdasarkan lokasi dari pelanggan.
Grup beroperasi di enam (6) geografis utama, The Group’s operations are located in six (6)
yaitu usaha perjalanan di Jakarta, toko bebas bea principal geographical areas. Tour is located in
di Bali, Lombok dan Surabaya serta toko ritel di Jakarta, duty free shops in Bali, Lombok and
Bali, Jakarta, Batam dan Medan. Surabaya, and retail shops are in Bali, Jakarta,
Batam and Medan.
Pendapatan usaha berdasarkan pasar Revenues by geographical market
geografis
Berikut ini jumlah pendapatan usaha Grup The table shows the distribution of the Group’s
berdasarkan pasar geografis: consolidated revenues by geographical market:
Pendapatan usaha berdasarkan pasar geografis/
Revenues by geographical market
31 Maret 2025 (Tidak Diaudit)/ 31 Maret 2024 (Tidak Diaudit)/
Pasar geografis March 31, 2025 (Unaudited) March 31, 2024 (Unaudited) Geographical market
Bali 151,599,426,532 162,288,728,174 Bali
Jakarta 17,794,773,353 10,847,871,125 Jakarta
Lombok 1,370,898,303 - Lombok
Batam 2,587,026,886 - Batam
Medan 1,451,102,748 - Medan
Surabaya 1,923,589,908 - Surabaya
Jumlah 176,726,817,730 173,136,599,299 Total
Aset dan pengeluaran modal berdasarkan Assets and capital expenditures by
wilayah geografis geographical area
Nilai tercatat aset segmen/ Pengeluaran modal/
Carrying amount of segment assets Capital expenditures
31 Maret 2025 31 Desember 2024 31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Diaudit)/ (Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 December 31, 2024 March 31, 2025 March 31, 2024
(Unaudited) (Audited) (Unaudited) (Unaudited)
Bali 271.897.268.009 301.388.343.650 923.508.885 980.319.015 Bali
Jakarta 534.407.139.852 520.473.525.505 1.022.098.079 68.495.000 Jakarta
Lombok 4.799.959.692 6.975.787.204 51.194.000 - Lombok
Batam 5.139.451.532 4.394.663.344 3.288.288 - Batam
Medan 3.624.355.392 750.465.094 1.656.184.000 - Medan
Surabaya 7.412.180.071 - 5.024.178.423 - Surabaya
Jumlah 827.280.354.548 833.982.784.797 8.680.451.675 1.048.814.015 Total
34. Ikatan 34. Agreements and Commitments
a. Perjanjian Sewa - Grup sebagai Lessee a. Lease Agreements - Group as Lessee
Perusahaan menandatangani beberapa The Group entered into various lease
perjanjian sewa toko dan ruang kantor. agreements for use of commercial space
Periode sewa berkisar antara 1 (satu) tahun and office space. The lease terms are
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
sampai sebelas (11) tahun. Sebagian besar between one (1) to eleven (11) years and the
perjanjian sewa tersebut diperpanjang majority of the lease agreements are
kembali pada akhir masa sewa dengan renewable at the end of the lease period at
penyesuaian ke harga pasar kini. the market rate.
Pihak dalam perjanjian/ Lokasi/ Item yang disewa/ Periode perjanjian/
Counterparties Location Leased items Period of agreement
Bandara Internasional I Gusti Beberapa Area Komersial
Januari 2021 – Desember 2028 /
Ngurah Rai Bali/I Gusti Ngurah /Several Commercial Space
January 2021 – December 2028
Rai International Airport Bali Leases
Bandara Internasional Soekarno Beberapa Area Komersial
Januari 2022 – Desember 2029 /
Hatta Jakarta/Soekarno Hatta /Several Commercial Space
January 2022 – December 2029
International Airport Jakarta Leases
PT Angkasa Pura
Bandara Internasional Zainuddin
Indonesia Beberapa Area Komersial
Abdul Madjid Lombok/Zainuddin Juli 2024 – Juni 2027 / July
/Several Commercial Space
Abdul Madjid International 2024 – June 2027
Leases
Airport Lombok
Bandara Internasional Juanda Beberapa Area Komersial
Maret 2025 - Februari 2026 /
Surabaya/ Juanda International /Several Commercial Space
March 2025 - February 2026
Airport Surabaya Leases
Bandara Internasional Hang Beberapa Area Komersial September 2024 – September
PT Bandara International
Nadim Batam/Hang Nadim /Several Commercial Space 2027 / September 2024 –
Batam
International Airport Batam Leases September 2027
PT Pelabuhan Indonesia
(PERSERO) Sub Pelabuhan Benoa Bali/Benoa Area Komersial /Commercial Januari 2024 – Juni 2025 /
Regional Bali Nusa Port Bali Space Lease January 2024 – June 2025
Tenggara
Januari 2024 – Desember 2025
Ruang Kantor/Office Space
Menara Sudirman, Jakarta / January 2024 – December
Lease
2025
Area Komersial /Commercial Juni 2022 – Juni 2025 / June
Mall Bali Galeria
PT Petarung Tangguh Space Lease 2022 – June 2025
Persada Ruang Kantor/Office Space Juli 2018 – Juli 2024 / July 2018
Bali Galeria
Lease – July 2024
Januari 2023 – Desember 2032
Ruko Barat Bypass Ngurah Rai, Ruang Kantor/Office Space
/ January 2023 – December
Bali Lease
2032
Ruang Kantor /Office Space Januari 2024 – Desember 2025 /
PT Precise Pacific Realty Menara Sudirman, Jakarta
Lease January 2024 – December 2025
Area Gudang/Storage Space Maret 2022 – Maret 2026 /
PT Putra Mahatiti Pergudangan Benda, Tangerang
Lease March 2022 – March 2026
September 2024 – Desember
Ni Luh Gede Indah Ruang Kantor /Office Space
Bypass Ngurah Rai, Bali 2035 / September 2024 –
Parwati Lease
December 2035
Pada tanggal 6 September 2024, KPU, In September 6, 2024, KPU, a subsidiary,
entitas anak, menandatangani perjanjian signed an agreement with PT Angkasa Pura
dengan PT Angkasa Pura Aviasi atas sewa Aviasi for the lease of commercial spaces at
area komersial di Bandara Internasional Kualanamu International Airport, Medan.
Kualanamu, Medan. Jangka waktu sewa The lease term of this agreement begins
perjanjian ini dimulai pada saat seluruh area when the entire commercial spaces are
komersial telah beroperasi. Sampai dengan already operated. As the date of issuance of
tanggal penyelesaian laporan keuangan the consolidated financial statements, the
konsolidasian, area komersial yang commercial spaces are not yet operated
beroperasi belum seluruhnya. entirely.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai tercatat aset hak-guna dan liabilitas The carrying value of right-of-use assets and
sewa diungkapkan masing-masing pada lease liabilities are disclosed in Notes 11 and
Catatan 11 dan 17. 17, respectively.
Laporan laba rugi dan penghasilan The consolidated statement of profit or loss
komprehensif lain konsolidasian menyajikan and other comprehensive income shows the
saldo berikut berkaitan dengan sewa: following amount related to leases:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Beban sewa (Catatan 26b) 282.034.253 104.187.920 Rent expense (Notes 26b)
Beban amortisasi aset hak-guna (Catatan 11) 11.382.402.441 19.972.689.040 Amortization of right-of-use assets (Note 11)
Beban bunga atas liabilitas sewa (Catatan 17) 1.237.569.549 4.157.375.750 Interest expense on lease liabilities (Note 17)
Jumlah 12.902.006.243 24.234.252.710 Total
Total arus kas atas liabilitas sewa dan bunga The total cash flow for lease liabilities
liabilitas sewa pada tahun yang berakhir and interest on lease liabilities for the years
31 Maret 2025 dan 31 Maret 2024 masing- ended March 31, 2025 and March 31, 2024
masing sebesar Rp 22.903.247.195 dan amounted to Rp 22,903,247,195 and
Rp 23.451.666.870. Rp 23,451,666,870, respectively.
b. Perjanjian Sewa - Grup sebagai Lessor b. Lease Agreements - Group as Lessor
Grup menandatangani beberapa perjanjian The Group entered into various agreements
sewa tanah dan bangunan yang dimilikinya for the lease of its buildings used as service
untuk digunakan sebagai pusat pelayanan. centers for periods one (1) year to two (2)
Periode sewa berkisar antara satu (1) tahun years. Majority of the lease agreements are
sampai dua (2) tahun. Sebagian besar renewable at the end of the lease period at
perjanjian sewa tersebut dapat diperpanjang the market rate.
kembali pada akhir masa sewa dengan
penyesuaian ke harga pasar kini.
Pendapatan sewa yang diakui The rental income included in profit or
dalam laba rugi untuk pada 31 Maret 2025 loss as of March 31, 2025 and March 31,
dan 31 Maret 2024 masing-masing sebesar 2024 amounted to Rp 98,368,756 and Rp
Rp 98.368.756 dan Rp 109.599.557. 109,599,557 respectively.
c. Untuk jaminan pengambilan tiket c. As a guarantee for the purchases of
internasional dan domestik seluruh international and domestic airline tickets
maskapai penerbangan dari International Air from International Air Transport Association
Transport Association (IATA), Perusahaan (IATA), the Company joined the Secure-3
mengikuti Secure-3 Program (S3P) yang Program (S3P) of IATA which replaced
diadakan oleh IATA sebagai pengganti bank the bank guarantee.
garansi.
d. Entitas anak mempunyai perjanjian- d. The subsidiaries have several contracts with
perjanjian dengan pihak-pihak sebagai the following entities:
berikut:
1. Pada tanggal 4 Agustus 2011, IDP, 1. On August 4, 2011, IDP, a subsidiary,
entitas anak, dan Tahir, mengadakan and Tahir entered into a Supply
Perjanjian Pengadaan (“Supply Agreement with DFS Singapore
Agreement”) dengan DFS Singapore Venture (Pte) Limited regarding the
Venture (Pte) Limited mengenai supply of goods, credit granted on
penyediaan barang, pemberian kredit goods purchased up to 90 days,
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
sampai dengan 90 hari atas pembelian technical assistance, and utilization of
barang, bantuan teknis, dan DFS logo in the territory of the Republic
penggunaan logo DFS dalam wilayah of Indonesia which was effective on
Republik Indonesia dengan tanggal October 1, 2011 and will be valid for 50
efektif perjanjian 1 Oktober 2011 dan years from the effective date, with an
berlaku selama 50 tahun sejak tanggal option to extend term for another ten
efektif, dengan opsi perpanjangan (10) years.
selama sepuluh (10) tahun untuk setiap
perpanjangan perjanjian.
2. IDP dan KPU, entitas anak, dipungut 2. IDP and KPU, subsidiaries,
oleh PT Angkasa Pura Indonesia, PT are charged by PT Angkasa Pura
Bandara Internasional Batam dan PT Indonesia, PT Bandara Internasional
Angkasa Pura Aviasi mengenai Batam and PT Angkasa Pura Aviasi
pungutan konsesi dengan pembayaran for concessions fees on net sales. The
balas jasa dari penjualan bersih. Biaya concession fees as of March 31, 2025
konsesi pada tanggal 31 Maret 2025 and March 31, 2024 amounted to Rp
dan 31 Maret 2024 masing-masing Rp 33,465,551,479 and Rp
33.465.551.479 dan Rp 26,649,411,581, respectively, which
26.649.411.581 yang dicatat sebagai are recorded as part of “Selling
bagian dari “Beban penjualan” dalam expenses” in profit or loss.
laba rugi.
e. Pada tanggal 18 Juli 2014, entitas anak, e. On July 18, 2014, KPU, a subsidiary, entered
KPU mengadakan perjanjian lisensi dengan into a license agreement with WH Smith
WH Smith Travel Limited untuk menjalankan Travel Limited to operate business of selling
bisnis penjualan dan distribusi barang- and distributing the products in Indonesia
barang di Indonesia dengan merk dagang under the Brand and using the system of
dan sistem “WH Smith”. Perjanjian ini WH Smith. This agreement will be valid for
berlaku selama sepuluh (10) tahun dan telah ten (10) years and has been extended until
diperpanjang sampai dengan 17 Juli 2029. July 17, 2029. Until now, KPU has been
Hingga saat ini, KPU telah mengoperasikan operating eighteen (19) units of stores under
delapan belas (19) unit gerai dengan the license of WH Smith located in Bali,
menggunakan lisensi WH Smith yang Jakarta, Batam and Medan. The franchise
berlokasi di Bali, Jakarta, Batam dan Medan. fee paid as of March 31, 2025 and March 31,
Biaya wara laba pada tanggal 31 Maret 2025 2024 amounted to Rp 2,160,811,727 and Rp
dan 31 Maret 2024 masing-masing sebesar 628,404,198, respectively, which are
Rp 2.160.811.727 dan Rp 628.404.198 yang recorded as part of “Selling expenses” in
dicatat sebagai bagian dari ‘Beban profit or loss.
penjualan” dalam laba rugi.
35. Pengungkapan Tambahan Laporan Arus Kas 35. Supplemental Disclosure on Consolidated
Konsolidasian Statements of Cash Flows
Aktivitas investasi Grup yang tidak mempengaruhi Non cash investing of the Group follows:
kas dan setara kas:
31 Maret 2025 31 Maret 2024
(Tidak Diaudit)/ (Tidak Diaudit)/
March 31, 2025 March 31, 2024
(Unaudited) (Unaudited)
Liabilitas sewa yang timbul dari Lease liabilities arising from
penambahan aset hak-guna 2.737.062.479 4.942.651.972 recognition of right-of-use assets
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
36. Rekonsiliasi Liabilitas Konsolidasian yang 36. Reconciliation of Consolidated Liabilities
timbul dari Aktivitas Pendanaan Arising from Financing Activities
Tabel berikut menjelaskan perubahan pada The table below details changes in the Group’s
liabilitas Grup yang timbul dari aktivitas liabilities arising from financing activities,
pendanaan, yang meliputi perubahan terkait kas including both cash and non-cash changes:
dan nonkas:
Perubahan Nonkas/Non-cash Changes
Arus kas Pergerakan Penambahan tahun
1 Januari/ pendanaan/ valuta asing/ berjalan/ Perubahan 31 Maret/
January 1 , Financing Changes in Additions in lainnya/ March 31 ,
2025 cash flows foreign exchange current year Other changes 2025
Liabilitas sewa 150.319.730.709 (22.903.247.195) - 2.737.062.479 1.233.300.212 131.386.846.205 Lease liabilities
Perubahan Nonkas/Non-cash Changes
Arus kas Pergerakan Penambahan tahun
1 Januari/ pendanaan/ valuta asing/ berjalan/ Perubahan 31 Desember/
January 1 , Financing Changes in Additions in lainnya/ December 31 ,
2024 cash flows foreign exchange current year Other changes 2024
Liabilitas sewa 155.676.270.756 (62.612.106.007) 18.582.470 54.250.790.211 2.986.193.279 150.319.730.709 Lease liabilities
37. Perubahan Pernyataan Standar Akuntansi 37. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Akuntansi Accounting Standards and Interpretations of
Keuangan Financial Accounting Standards
Sejak 1 Januari 2024, perubahan penomoran Beginning January 1, 2024, changes in the
Pernyataan Standar Akuntansi Keuangan (PSAK) numbering of the Statements of Financial
dan Interpretasi Standar Akuntansi Keuangan Accounting Standards (PSAK) and Interpretation
telah berlaku efektif. of Financial Accounting Standards have become
effective.
Perubahan pada PSAK Changes to the PSAK
Diterapkan pada tahun 2024 Adopted during 2024
Penerapan standar akuntansi keuangan revisi The implementation of the following revised
berikut, yang berlaku efektif 1 Januari 2024, financial accounting standards, which are
relevan bagi Grup namun tidak menyebabkan effective from January 1, 2024, relevant for the
perubahan material terhadap jumlah-jumlah yang Group, and had no material impact on the
dilaporkan dalam laporan keuangan amounts reported in the consolidated financial
konsolidasian: statements:
- Amandemen PSAK No. 201 “Penyajian - Amendments to PSAK No. 201 “Presentation
Laporan Keuangan” tentang klasifikasi of Financial Statements” regarding
liabilitas sebagai liabilitas jangka pendek atau classification of liabilities as current or non-
jangka panjang current
- Amandemen PSAK No. 201, “Penyajian - Amendments to PSAK No. 201, “Presentation
Laporan Keuangan” terkait liabilitas jangka of Financial Statements” regarding
panjang dengan kovenan noncurrent liabilities with covenants
- Amandemen PSAK No. 116 “Sewa” terkait - Amendments to PSAK No. 116 “Leases”
liabilitas sewa pada transaksi jual dan sewa regarding lease liabilities in sale-and-lease
balik; dan back transactions; and
- Amandemen PSAK No. 207 “Laporan Arus - Amendments to PSAK No. 207 “Statement
Kas” dan amandemen PSAK No. 107 of Cash Flow” and amendment to PSAK No.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
31 Maret 2025 (Tidak Diaudit) dan As of March 31, 2025 (Unaudited) and
31 Desember 2024 (Diaudit) serta December 31, 2024 (Audited) and
Periode Tiga Bulan Berakhir Three-Months Period Ended
31 Maret 2025 dan 2024 (Tidak Diaudit) March 31, 2025 and 2024 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
“Instrumen Keuangan” tentang pengaturan 107 Financial Instrument” regarding supplier
pembiayaan pemasok. financing arrangements.
Telah diterbitkan namun belum berlaku efektif Issued but not yet effective
Amandemen standar akuntansi keuangan yang Amendments to financial accounting standard
telah diterbitkan yang bersifat wajib untuk tahun issued that are mandatory for the financial year
buku yang dimulai pada atau setelah: beginning or after:
1 Januari 2025 January 1, 2025
- Amandemen PSAK No. 221 "Pengaruh - Amendments to PSAK No. 221 "The Effect of
Perubahan Kurs Valuta Asing" terkait kondisi Changes in Foreign Exchange Rates"
ketika suatu mata uang tidak tertukarkan. regarding to conditions when a currency is not
exchangeable.
Sampai dengan tanggal otorisasi atas laporan As at the authorization date of these consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating
dampak yang mungkin timbul dari amandemen the potential impact of the amendment on the
terhadap laporan keuangan konsolidasian Grup. Group’s consolidated financial statements.
*******
- 71 -
Names mentioned 97 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Djonny Imam Soedjono
p.9 ×4
unresolved
person
Edison Sianipar
p.9 ×2
unresolved
org
PT Sona Topas Group.
p.9
unresolved
org
PT Sona Topas Group. In
p.9
unresolved
org
PT Sona Topas. Akta
p.9
unresolved
org
PT Sona Topas.
p.9
unresolved
org
Menteri Kehakiman Republik Indonesia
p.9
unresolved
org
Minister of Justice
p.9
unresolved
person
S.P. Henny Shidki
p.9
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.9
unresolved
org
Minister of Republik Indonesia
p.9
unresolved
org
Pengawas Pasar Modal
p.10 ×6
unresolved
org
Bapepam
p.10 ×20
unresolved
org
Bapepam-LK
p.10 ×8
unresolved
org
Indonesia Stock Exchange
p.10 ×4
unresolved
person
Buntario Tigris Darmawa Ng
p.11 ×5
unresolved
org
Ministry of Law and Human Rights
p.11
unresolved
org
PT Inti Dufree Promosindo
p.12 ×13
unresolved
org
PT Karya Prima Unggulan
p.12 ×20
unresolved
org
PT Sukses Garda Mulia
p.12 ×7
unresolved
org
PT Arthamulia Indah
p.12 ×7
unresolved
org
PT Cahaya Retilindo
p.12 ×8
unresolved
org
PT Cahaya
p.12
unresolved
person
Godman Hianglin Gn Drs. Dai Bachtiar
p.13 ×4
unresolved
person
Elisia Sowiti Sutrisna
p.13
unresolved
org
Financial Services Authority
p.13
unresolved
org
Bank Indonesia
p.16
unresolved
org
PT Kura
p.19
unresolved
org
PT Kura Kura Kura
p.19
unresolved
org
PT Bank Mayapada
p.40 ×3
unresolved
org
Bank Mayapada International Tbk
p.40 ×6
unresolved
org
PT BPR Akasia Mas
p.40 ×2
unresolved
org
PT Asuransi Sompo Japan Rp
p.42
unresolved
org
PT Asuransi Sompo Japan Nipponkoa
p.42 ×3
unresolved
org
PT Inti Dufree
p.43 ×2
unresolved
org
PT Kura Kura
p.43 ×2
unresolved
org
PT Asuransi Nipponkoa Indonesia
p.44
unresolved
org
PT Travel Blue Indonesia
p.46
unresolved
org
PT Travel Blue Indonesia CV Wastra Nusantara
p.46
unresolved
org
PT Balibiasa Indahkoleksi
p.46 ×2
unresolved
org
PT Sukanda Djaya
p.46
unresolved
org
PT Sukanda Djaya Dewangga Handycraft
p.46
unresolved
org
PT Jewelry Design Services
p.46
unresolved
org
PT Jewelry Design Services CV Clik
p.46
unresolved
org
PT Tigaraksa Satria CV Sunflower
p.46
unresolved
org
PT Faris Jaya Makmur
p.46 ×2
unresolved
org
PT Kristal Merah Putih
p.46 ×2
unresolved
org
PT Bali Alus
p.46
unresolved
org
PT Bali Alus AR Shop
p.46
unresolved
org
PT Integritas Dinamika Indonesia
p.46 ×2
unresolved
org
PT Datascrip
p.46
unresolved
org
PT Datascrip Be Relax
p.46
unresolved
org
Be Relax WHSmith Asia Limited
p.46
unresolved
org
WHSmith Asia Limited
p.46
unresolved
org
Ltd WH Smith Travel Ltd
p.46
unresolved
org
WH Smith Travel Ltd
p.46
unresolved
org
CV Bali Croco Design Harper Collins Publisher Limited
p.46
unresolved
org
Harper Collins Publisher Limited
p.46
unresolved
org
PT Petarung Tangguh Persada
p.48 ×5
unresolved
org
PT Angkasa Pura Indonesia
p.48 ×4
unresolved
org
PT Angkasa Pura Angkasa Pura Aviasi
p.48
unresolved
org
PT Putra Mahatiti
p.48 ×2
unresolved
org
PT Bandara Bandara Internasional Batam
p.48
unresolved
org
PT Karya Prima
p.49 ×2
unresolved
org
PT Kustodian Sentral Efek
p.50
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.50
unresolved
org
PT Petarung Tangguh
p.51
unresolved
org
PT Precise Pacific Reality
p.62 ×2
unresolved
org
PT Karya Prima Unggulan Unggulan
p.62
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