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CONTINUITY OF THEME
2023
Transform for
Excellence
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INTRODUCTION
I. 2024 THEME
Welcome to the 2024 Annual Report of PT Remala Abadi Tbk. The
company has chosen the theme Growing Beyond Limits. The
selection of this theme is made based on careful consideration by
looking at the Company track record and facts related to the
Company’s business performance in 2024. The theme reflects the
business and organizational strategies for long-term success.
“Growing Beyond Limits” signifies that the Company does not only
focus on the growth in terms of numbers and business scale, but also
in terms of enhancing organizational capabilities, expanding
markets, and providing sustainable added value for customers and
stakeholders. By adopting this approach, the Company is committed
to expanding its services to new areas, presenting innovative
solutions relevant to the market needs, and making continuous
innovation to improve the quality of products and services. The
Company believes that by expanding the existing limits, the
Company may seize new opportunities and it will give a positive
impact not only on the company, but also on the community and the
environment in the surrounding areas.
This Annual Report has described the Company performance across
business, operational, governance and social responsibility aspect. It
covers various areas including product quality, digital security, anti
corruption measures, environmental initiatives, employment,
occupational health and safety as well as community and customer
social development. This Annual Report has been prepared
comprehensively to provide reads with a clear understanding of the
company’s performance and to serve as a tool for management to
evaluate and improve future performance.
001
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Introduction
II. ABOUT THE ANNUAL REPORT
The Annual Report provides an overview of the Company business
performance and economic scale growth in a fiscal year. This Report
has been prepared in compliance with the principles of good
Corporate governance namely Transparency, Accountability,
Responsibility, Independence, and Fairness. In addition, the report
complies with OJK Regulation No. 29/POJK.04/2016 on Annual
Report of Issuers or Public Companies.
This Report was prepared based on SEOJK No.16/ SEOJK.04/2021 on
Company as a public entity. The 2023 Annual report also serves as a
sustainability report in accordance with OJK regulation No.
51/POJK.03/2017 on the implementation of sustainable finance for
issuers and public companies.
The Annual Report and Sustainability Report are prepared separately
to allow stakeholders to see the different aspects and reporting
perspectives of each report. Both reports provide a comprehensive
set of information for stakeholders.
III. KINERJA KEUANGAN
Revenue growth of 20,24%
YoY increased by Rp 58.611.233.962.
Market penetration is supported by consistent maintenance and
improvement of network quality and services resulting in the
revenue growth of Rp 348.191.610.324.
Net profit for the current year amounted to Rp 111.846.555.751,
growing 165,40% YoY supported by revenue growth and cost
effectiveness.
EBITDA grew 135,29% YoY to Rp 177.772.499.397 supported by revenue
growth and cost effectiveness.
Net Profit Margin of 31,12% experienced a significant increase from
the previous year of 135,29% due to revenue growth of 20,24% and
efficiency of Cost of Revenue of 35,63%.
Remala Abadi’s financial position is sound as reflected in the bank
debt and financing to EBITDA of 0,14X.
Remala Abadi’s financial position is sound with ratio debt to EBITDA
maintained at 0,66X reflecting a sound financial condition.
002
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Introduction
IV. BRAND PT REMALA ABADI TBK
003
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About PT Remala Abadi Tbk
The telecommunication industry in Indonesia still has promising prospects. This is driven
generally by the demographic condition in Indonesia and particularly the demographic
condition and level of exposure to technology in the Greater Area of Jakarta
(Jabodetabek), which is the Company’s main marketing area.
This condition creates high demand of internet service, which continues to grow up to the
present time. The increasing demand is reinforced by the advancements in digital
technology, including 5G.
A. COMPANY IDENTITY
IMAGE
The Company was established in 2004 and is engaged in the telecommunications
sector and technology. The Company provides Internet Access, Network & IT Solution as
a part of its Managed Services, supported by professional human resources and reliable
network infrastructure comprising of Fiber Optic and Wireless networks using the
latest technology.
The Company has experience serving the needs of Telecommunication and Internet
services in various types of businesses, both in the Corporation segment,
Telecommunication Industry, Government,
Telecommunication Industry, Government, Ministries and Agencies, Banking, Tourism,
Education, Housing and other segments. In conducting its business activities, the
Company has been guided by the vision and mission, reflecting the aspirations of the
Company’s founders.
The head office of the Company is located in Graha Mustika Ratu Jalan Gatot Subroto
No.74-75, Jakarta Selatan DKI Jakarta 12870.
005
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About PT Remala Abadi Tbk
B. VISION, MISSION, AND CORPORATE VALUES
VISION MISION
Developing an organization which is
To become the leading Internet
at all times creative and innovative,
Service and Solution provider in
and committed to provide internet
Indonesia (Ultimate Internet
services to be the right and reliable
Solution).
solution.
CORPORATE VALUES
Customer Satisfaction
Customer Satisfaction: Providing accurate, reliable, and dependable services
and solutions to ensure customer satisfaction is the top priority.
Creativity and Innovation
Creativity and Innovation : Prioritizing creative and innovative thinking in every
aspect of the business to continuously develop and meet customer needs.
Reliability and Quality
Committing to providing services and solutions that have a high level of
reliability and guaranteed quality, so customers feel confident and trust in the
products and services provided.
Industry Leadership
Industry Leadership: Aiming to become a leader in the internet services and
solutions industry in Indonesia, setting the benchmark for quality and
innovation standards.
Sustainability
Upholding sustainability principles in business operations, considering
environmental and social impacts, and acting ethically in every decision made.
Collaboration and Partnership
Building strong relationships with customers, partners, and other stakeholders
to create a mutually beneficial and sustainable ecosystem.
Social Responsibility
Social Responsibility: Paying attention to corporate social responsibility by
making positive contributions to the community and surrounding
environment through social programs and charitable activities.
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About PT Remala Abadi Tbk
C. SERVICE AREA
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About PT Remala Abadi Tbk
D. BUSINESS STRATEGY
The Company’s Business Strategy is to set the right focus in marketing:
Market segmentation Demography
Government institutions The Company focuses on markets
that have high internet demands,
Corporations
such as in the Greater area of Jakarta
SOHO and also in the other regions with
Residential sectors high purchasing power.
Product Value Solution
To support the products intended for The Company also develops solutions
the above-mentioned market specifically to enhance the value of
segmentation, the Company will the Bandwidth sold, thereby securing
provide value added services, such as good positioning in the market.
Managed Services for government
institutions and corporate
segmentation.
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About PT Remala Abadi Tbk
E. COMPANY BUSINESS ACTIVITIES
The main business activities encompass:
• Software Wholesale Trading: This involves activities related to wholesale trading of
software.
• Internet Service Provider: This encompasses services facilitating access to the
internet, often referred to as the gateway to the internet.
• Information Technology Activities and Other Computer Services: This category covers
various information technology and computer services that haven't been specifically
classified. It includes computer crash recovery, hardware and software installation,
incident management, and digital forensics.
• Other Computer Programming Activities: This involves consultation regarding
analysis, design, and programming of ready-to-use systems. It includes analyzing
computer users' needs, problem-solving, programming, and adapting existing
software.
• Computer Consultation and Other Computer Facility Management Activities: This
includes consultation on computer hardware, planning computer systems that
integrate hardware, software, and communications technology. It also involves
system installation, user training, computer system management, and related
support services.
• Wireless Telecommunications Activities: This encompasses the operation of mobile
telecommunications networks utilizing cellular technology on the earth's surface. It
involves the operation, maintenance, and access to facilities for transmitting voice,
data, text, sound, and video via wireless infrastructure.
• Cable Telecommunications Activities: This involves the operation, maintenance, and
provision of access to telecommunications cable infrastructure for transmitting voice,
data, text, sound, and video. It also includes operating fixed telecommunications
networks for public telecommunications.
• Rental and Leasing Activities without Option Rights for Office Machines and
Equipment: This includes the rental of office machines and equipment without
operators, such as typewriters, accounting machines, calculating machines, data
processing machines, photocopiers, and office furniture.
• Rental and leasing activities without rights to image recording and editing
equipment options: This covers the rental of image and sound recording equipment,
including cameras, recording media, lighting, editing tools, and other related
supporting equipment.
• Rental and Leasing Activities without Option Rights for MICE Equipment: This
includes the rental of machines and decoration equipment for Meeting, Incentive,
Convention, and Exhibition (MICE) activities, as well as other supporting equipment.
• Rental and Leasing Activities Without Option Rights and Other Creative Industry
Equipment: This involves the rental of machines and other equipment related to the
creative industry.
• Software wholesale trading involves the trading of software on a wholesale basis.
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About PT Remala Abadi Tbk
Supporting Business Activities, which encompass:
• Wholesale Trade in Computers and Computer Equipment: This involves wholesale
trading in computers and computer equipment.
• Wholesale Trade in Telecommunications Equipment: This encompasses wholesale
trading in telecommunications equipment, including telephone equipment,
communication devices, and radio and television broadcasting equipment.
• Retail Trade in Computers and Equipment: This category includes retail trading in
computers, equipment, and various types of computer accessories.
• Retail Trade in Software: This involves retail trading in various types of software,
including software for video games.
• Retail Trade in Telecommunications Equipment: This includes retail trading in
telecommunications equipment such as cellphones, telephone sets, and other
related equipment.
• Rental and Leasing Activities without Option Rights for Digital Technology Tools: This
covers rental and leasing activities without option rights (operational leasing) for
machines, equipment, and digital technology goods. It includes rendering farm
rentals, motion capture rentals, 3D scanner rentals, and other related supporting
equipment.
The following is a description of the services offered by the Company namely :
Internet Dedicated Internet Broadband
Managed Service Starlink
CLARA
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About PT Remala Abadi Tbk
Internet Dedicated
Dedicated internet services for companies/corporates requiring 24-hour internet
connectivity to the global network with dedicated Bandwidth allocation (1:1),
ensuring network stability and reliability at all times, with the support of Fiber Optic
network Backbone and Options to cater a wide range of customers, in order to
provide the appropriate and reliable solutions for customers. The Company provides
two types of Dedicated Internet Services :
Dedicated Fiber Optic Internet
This service ensures network stability and reliability, with the support of Fiber
Optic network with a capacity of 10 Gbps; with this service, the internet users in
the office will be able to carry out activities such as browsing, emailing,
downloading and uploading files speedily and in a stable manner. Dedicated
Fiber Optic Internet service facility of the Company is as follows:
Available bandwidth ranging Free Cpanel / Hosting 10 GB.
from 20 Mbps to 10 Gbps. Support Additional Service.
24/7 Priority Support SLA 99,5%
Public IP /29 (5)
Dedicated Wireless Internet
This service ensures network stability and reliability, and for the customers
outside the reach of fiber optic network. It supports wireless devices with the
latest technology and Fiber Optic network supports as the main Backbone
beside POP. With this service, the office internet users will be facilitated in their
activities such as browsing, emailing, downloading dan uploading files in a
speedy and stable manner. The Company provides Dedicated Wireless Internet
as follows :
Available bandwidth ranging from Public IP /29 (5).
10 Mbps up to 40 (Wireless 5Ghz). Free Cpanel / Hosting 10 GB.
Available bandwidth from 100 up Additional Service Support.
to 800 Mbps (Wireless Microwave).
SLA 98%.
24/7 Priority Support
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About PT Remala Abadi Tbk
Broadband Internet
This Service offers internet connectivity at a more affordable cost supported by fiber
optic and the latest telecommunication technology, It utilizes shared network and
provides fast internet access with broadband/up to Bandwidth with measurable
distribution and comparison so as to ensure adequate, stable and reliable network
quality.
The Company provides two types of Internet Broadband service :
Business Broadband
Internet service with broadband Bandwidth tailored to the need of
businesses/small and medium enterprises (SMEs) supporting various business
fields in their efforts in managing and improving the quality of their business and
thus ensuring success in their businesses. It provides affordable services and
supports of fiber optic networks and management of measurable broadband
Bandwidth tailored to its business needs, allowing customers to focus on running
their business peacefully and safely, free from troubles.
Fiber to The Home (FTTH)
This service provides Broadband Bandwidth Internet access for
homes/residences and apartments, in line with the increasing demand of
residential internet access and it is to support online learning activities and work
from home (WFH)
Managed Service
These are additional or supplementary services IT Solution services aimed at
improving infrastructure performance of customers’ companies Analysis, solution
design and issue solutions through regular maintenance by competent and
experienced experts in the IT field. This services indirectly managed to reduce the
initial investment costs and the need of extra human resources in infrastructure
maintenance, and the human resources may enhance their performance by
giving more focus on the customers’ companies.
Wireless Fidelity (Wifi)
Closed Circuit Television (CCTV)
Networking
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About PT Remala Abadi Tbk
Starlink
Starlink (Starlink only/L2) and Starnet (Starlink and Internet/L3 Satellite Service) with
Satelit Service Low Earth Orbit (LEO). Starlink is a link to connect access networks to
the core network and Starnet, a long distance internet access with high speed
internet for land and maritime.
Starlink Excellence :
• Satellites with low latency
• High speed Bandwidth with data speed up to 300 Mbps.
• Easy to install
• Flexible and reliable
• High level security with AES-128 encription technology
• SLA for bandwidth.
Starlink Apps:
CLARA
Clara is a new service from Remala Abadi that provides access to internet service
providers to do peering which is integrated with a leading Content Delivery Network
(CDN).
Clara List of Content:
• IIX • GGC
• OIXP • Akamai
• JKT IX • Netflix
• FNA • Wangsu
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About PT Remala Abadi Tbk
The advantages :
• Promoting efficient exchange of internet traffic at the same time
reducing overall interconnectivity costs and enhancing network
performance for all peering members.
• Facilitating cost-effective exchange of internet traffic .
• Operating distributed peering network in many large data centers in
Java.
F. OUR PARTNER
014
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About PT Remala Abadi Tbk
G. COMPOSITION HOLDERS SHARES
31 Desember 2024/December 31, 2024
Pemegang Saham/ Jumlah Saham/ Persentase Kepemilikan/ Total/
Shareholders Number of Shares Percentage of Ownership Total
Verah Wahyudi Singgih Wong 1.076.758.300 78,310% 53.837.915.000
Jimmi Anka 44.000.000 3,200% 2.200.000.000
Samuel Adi Mulia 77.500 0,0006% 3.875.000
Masyarakat 254.164.200 18,385% 12.708.210.000
Total 1.375.000.000 100% 68.750.000.000
H. BACKGROUND
The Company started operational activities as a Value Added
2004 Reseller and Integration System for IT Solution
The Company developed into a company with Integration System
for Corporate Wireless Solution 2006
The Company focuses on Fiber Optic Infrastructure business &
2008 Partnership with Warnet (internet café) and Game Centers.
The Company obtained an “Internet Service Provider (ISP)” license
to start selling an internet product named “Tachyon” focusing on
serving the needs of Corporations, Soho and Government as well
as Projects and the area of focus is in the Greater area of Jakarta
2011
(Jabodetabek)
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About PT Remala Abadi Tbk
2012 The Company started FO infrastructures commercially
Acquisition of 100 % (one hundred percent) or 100 shares equal to a
total value of Rp.100.000.000,- (one hundred million rupiah) of PT
PC 24 Cyber Indonesia (according to deed of sale and purchase
dated 20 December 2013 No.7, 8 and 9 drawn up by the Notary
2013
Office of Erick Maliangkay, S.H.)
The Company entered commercially in the Local Loop market
2014 through PT PC 24 Cyber Indonesia
The Company penetrated Residential market 2019
The Company started selling “Net Home.id” product to
2020 Residential market.
The Establishment of PT Jaringan Fiber Indonesia with 15% (fifteen
percent) participation. 2021
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About PT Remala Abadi Tbk
The Establishment of PT Solusi Aplikasi Andalan Semesta with
2021 50% (fifty percent) participation.
The Establishment of PT Aplikasi Informasi Indonesia
with 50% (fifty percent) participation. 2023
Listing of PT Remala Abadi Tbk on the Indonesia Stock
2024 Exchange
Acquisition of PT Fiber Media Indonesia with 85% (eighty
five percent) participation. 2024
Acquisition of PT Fiber Kerumah Indonesia with 51% (fifty one
2024 percent) participation.
Establishment of a subsidiary company of PT Mitra Integrasi
Bersama with 51% (fifty one percent) participation 2024
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About PT Remala Abadi Tbk
I. AWARDS AND CERTIFICATION
ISO 9001 ISO 45001 ISO 20000
ISO 27001 ISO 37001 ISO 14001
Sertifikat Terintegrasi
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Analysis and Management Discussion
A. KINERJA KONSUMEN
In the context of marketing, the Company considers
that providing the best service is fundamental in
increasing market penetration and maintaining
sustainable growth.
The Company has been proactive in making
innovation in developing the services offered, with
the aim of meeting customer needs and remaining
relevant in the ever-changing market. To ensure
competitive services, the Company has a team that
regularly analyzes market trends, consumer needs
and competition dynamics.
M. Novel Parisi
Direktur Sales
In addition, collaboration with strategic
partners in services marketing and distribution
channel diversification is the key step in
achieving wider market penetration.
The Company also focuses on establishing
good relationship with the stakeholders, so as
to increase investor confidence and create
long-term values.
With a comprehensive marketing approach,
the Company keeps strengthening its position
in the market and contributes to the
sustainable growth oriented to the
stakeholders.
Vivi Olivia Mambo
020 General Manager
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Analysis and Management Discussion
B. BUSINESS STRATEGIES
PT Remala Abadi Tbk implements a business strategy that focuses on a targeted
marketing approach to ensure long-term growth and success. This strategy includes :
Market Segmentation Value Added Services
Innovative Solutions to
Demographic Focus Increase Bandwidth Value
Market Segmentation
The company divides its target market into several main segments, namely:
• Government Institutions
• Corporations
• Small Office Home Office (SOHO)
• Residential (Housing)
• Establish a partnership called KSO (Joint Operation) to expand
marketing network.
Demographic Focus
The Company’s targets markets are those that have high internet demands,
especially in areas with dense digital activities, such as Greater Area of Jakarta,
as well as economic centers with strong purchasing power.
Value Added Services
In supporting products intended for each market segment, the Company
provides value-added services, such as Managed Services that are specially
designed to meet the needs of government institutions and corporations, to
ensure optimal services which match customer needs.
Innovative Solutions to Increase Bandwidth Value
The Company also focuses on developing innovative solutions designed to add
value of the bandwidth services offered. This move aims to strengthen PT
Remala Abadi Tbk's position in the market and create a sustainable
competitive advantage.
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Analysis and Management Discussion
With this strategy, PT Remala Abadi Tbk is committed to continuing to provide
high-quality services that meet market needs, while expanding its reach and
enhancing the company's competitiveness.
187POP
5.491
Tachyon Corporate Customers
Home Connect
29.533 NetHome Customers
11.605
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Analysis and Management Discussion
C. MARKETING ASPECTS
The marketing aspect is one of the most important
things in an Internet Service Provider (ISP) company.
PT Remala Abadi Tbk offers internet services through
various products and packages offered to each of its
customers.
Products and Services Price Strategy
Innovation
- Products and Services
As an ISP company, PT Remala Abadi Tbk offers a
variety of products and services to meet the needs of
every customer. The products offered include cable,
wireless and satellite internet services. In addition,
the company also offers high speed internet
packages with different prices to meet each diverse
customer needs.
- Price Strategy
Remala Abadi must have the right pricing strategy to
be able to compete in the market. Therefore, we try
to understand each customer by providing the best
price so that our services can be enjoyed by all.
- Innovation
As an ISP company, Remala Abadi must always keep
up with the technological development and
innovation to be competitive in the market. We are
always committed to developing new, more
advanced products and providing better services to
meet the growing needs of customers.
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Analysis and Management Discussion D. MARKETING ACTIVITIES The company marketing activities are the efforts to promote the Company’s internet services, attract new customers and retain existing customers. Marketing involves various strategies and tactics to develop brands, increase visibility, and meet customer needs. Some marketing activities carried out by the Company are as follows : a. Direct Marketing B2B The Company has a marketing team that conducts sales or direct offer to the potential customers who will explain the various advantages of the Company services so that potential customers are interested in using Company services. b. Partnership and alliance One of the segments that the Company is aiming is to offer services of partnership and alliance with other companies. c. After sales maintenance The services provided by the company is not a one time service for the installation of data interconnection, but the Company customers will also subscribe to the Bandwidth managed by the Company every month during a certain period of contract. This is an important point where the Company employees provide an excellent service among other things by giving a fast and appropriate response in the event of disruption or trouble so that it does not harm the users of telecommunication service, partner of the Company. With this excellent service it is hoped that the customers will be satisfied and there will be repeat orders to meet customer needs at other places and there will be good testimonies from customers indicating their satisfaction that would give a good image for the Company so that other telecommunication companies would also be interested in using the Company’s services. d. Digital and Social Media Marketing The Company is quite active in digital marketing by utilizing various social media platforms, such as Instagram, and LinkedIn to increase brand awareness and reach a wider target market. e. Promotion In marketing products and services, PT Remala Abadi Tbk has been using various promotional strategies such as advertisements in the social media, referral programs, as well as special offers for new customers. One of the flagship strategies of Nethome.id brand implemented is a 3-month free trial promo with a capacity of 100 Mbps for new customers, where the customers can enjoy internet services at no cost during this period. And not only a 3-month free trial service that will be enjoyed by the customers, but after the 3-month free trial service has come to an end, all customers may still enjoy internet services and do not have to experience any disconnection. This strategy is expected to increase the awareness and interest of the consumers in the products and services offered by PT Remala Abadi Tbk through Nethome.id brand. 024
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Analysis and Management Discussion
E. FINANCIAL AND OPERATIONAL PERFORMANCE HIGHLIGHTS
• PERFORMANCE SUMMARY
With the development of the telecommunication business sector, particularly in (ISP
(Internet Service Provider) which becoming increasingly competitive in 2024, the
Company penetrated into the retail segmentation and the number of customers
increased 96,30% in 2024 to 22.941 customers and the company continued enhancing its
competitiveness in the corporation segment and managed to increase 32,13% in 2024 to
5.186 customers and has been maintaining a sound pricing competition in line with the
market dynamics. The Company is expanding to the retail market segmentation in order
to obtain higher revenues as there are many retail segmentations that have not been
covered. The Company would continue to improve service quality provided to its
customers according to the quality standard that has been established so as to maintain
business continuity that would be beneficial to the overall industry. The good
achievement in 2024 will give a stronger operational fundamentals in setting targets and
establishing marketing, operational and financial strategies in the years to come.
The Company’s assets grew 105,10% with the addition of fixed assets (CAPEX) particularly
in the additional network installation assets which are intended to expand networks to
widen the coverage of retail segment market and improve quality for the customers and
eventually increase our cash flow generated both from retail and corporation segments.
This has proven to assist the achievement on the traffic growth of 242.2 G. CAPEX
allocation is focused on network expansion, and this is reflected from the 170 BTS units
170, which is an increase of 12,58% yoy.
To support the working capital which may be used at any time, the Company utilized
overdraft facilities, the largest part of which is with fixed interest so as to be prepared to
currency fluctuation risks.
With the Company excellent performance, the Company managed to achieve positive
results as reflected in the revenue growth and the efficient and effective control in Cost of
Revenue and Operating Expenses which show that the Company is consistent in their
commitment in managing resources efficiently and effectively.
The revenues increased 20,24% YoY to Rp 348.191.610.324, with EBITDA growing exceeding
the revenues at the level of 135,29% YoY to Rp177.772.499.397. The Company had a EBITDA
margin of 51,06%, as a result of a measurable and efficient control of Cost of Revenue and
Operating Expenses. Profit after tax grew 165,40% reaching111.846.555.751.
Controlling cost efficiency particularly in Cost of Revenue that decreased 35,63% YoY
where the governance and controls in the use of materials and service by the
management is under good control. This shows an improvement in the efficiency, and
has resulted into a better ratio costs to revenues.
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Analysis and Management Discussion
• FORWARD LOOKING
Digital technology has been developing rapidly following the economic
advancement and the daily life of the society, in particular in the
telecommunication sector where innovation and breakthroughs in the
telecommunication sector has been developing from time to time to
support the business growth in Indonesia.
In terms of telecommunication industry, internet penetration in Indonesian
in 2024 has reached 79,5% which when compared with the previous year
constituted an increase of 1,4%, according the data released by APJII, and it
is estimated will continue to increase to 81,17% up to 2025. The Digital
Transformation globally has also influenced the communication
technological development Indonesia. According to the Speedtest Global
Index per November 2024, Indonesia is placed No. 87 in the world as a
broadband mobile strength with internet speed of 29,06 Mbps. From the
perspective of fixed broadband, Indonesia is placed No. 118 with the speed
of 32,05 Mbps. Therefore in the future Indonesia must focus on the equal
access to connectivity network. For the purpose of supporting the equal
access to connectivity network in Indonesia, the Company has planned and
made a target for a new installation network in 2025 to support penetration
into retail segment market, a total of new 550.000 HomeConnect
throughout Java with a price affordable by the people. The Company will
also continue to focus on the services to the corporation segment and
increased its services particularly in the Industrial and Office Zones.
According to the 2025 State Budget that has been set by the Government,
the Indonesian Economic Growth is 5,2% with a deficit against GDP of
2,53%. Bank Indonesia estimated a growth of 5,1% and this estimation is
lower than the estimation of the 2025 State Budget due to weaker global
economic growth where BI estimated that the global economic growth in
2025 is only 3,2%. Meanwhile OECD (Organization for Economic
Cooperation and Development) predicted that the Indonesian economic
growth is only 4,9%.
Considering the estimated growth of Indonesian economy, the Company
must have innovation and diversification in the market segment and also
use the latest technology, in order to be able to provide the best service to
the customers. This will be make the Company in a position to offer a
competitive selling price in the market and enhance its service in striving to
give the best service to the service users. In addition, to maintain continued
business growth and good governance with the purpose to have a
significant growth of revenues in the long run, the Company continues to
make innovation on the technology currently used and will remain
consistent in carrying out an effective and efficient cost control in
supporting the achievement and vision and mission of the Company.
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Analysis and Management Discussion
Position data per 31 December of the years mentioned below :
- Gross Revenues - POP (Point of Presence)
2024 348 B 2024 187
2023 290 B 2023 170
2022 271 B 2022 151
- EBITDA - Total number of Residential customers
2024 178 B 2024 17.435 client
2023 76 B 2023 7.384 client
2022 64 B 2022 9.255 client
- EBITDA Margin - Total number of Corporate customers
2024 51,06% 2024 6.298 client
2023 26,09% 2023 4.532 client
2022 23,75% 2022 3.287 client
- Traffic - Total number of Government customers
2024 242.2 G 2024 2.587 client
2023 185.5 G 2023 778 client
2022 128.1 G
F. FINANCIAL OVERVIEW
Public Accountant Office (KAP) Jamaludin, Ardi, Sukimto & Rekan (Firma Anggota
Jaringan Global Audit Trust) has audited the financial statements of PT Remala
Abadi Tbk and Subsidiary companies conducted by the auditor Ray Nainggolan, S.E.,
Ak., CPA with Public Accountant License No. AP.1317 signed on the 24 March 2025.
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Analysis and Management Discussion
The Public Accountant Office (KAP) stated that the consolidated financial
statements have been presented fairly in all material respects, the financial position
and Group financial position per 31 December 2024, as well as the consolidated
financial performance and consolidated cash flow for the year ending on that date,
according to the Financial Accounting Standards in Indonesia.
• Consolidated Financial Position Statement
The Company has recorded an asset growth of 105,10% to Rp381,20 billion per 31
December 2024 from Rp185,86 billion in the previous year. This increase is mainly
supported by the increase in current assets to Rp108,03 billion with a growth of
106,79% and non-current assets to Rp273,17 billion with a growth of 104,44%.
In terms of liabilities, the Company reported a liability increase of 78,99% to Rp118,13
billion. This increase is in line with the increase of short-term liabilities to Rp63,18
billion or an increase of 21,56%. On the other hand, the long-term liabilities
experienced an increase of 291,87% to Rp54,95 billion.
The diversification of Company market segments has been successful in increasing
profitability which contributed to the increase of profit balance for the financial year
of 2024. This is the key factor in increasing the Company equity to Rp263,07 billion, a
growth of 119,47% compared to the previous year.
This condition of increased equity as a result of the acquisition of PT Fiber Media
Indonesia in May 2024 as such the Financial statements have been consolidated by
referring to PSAK No.338 “Business Combination with Entities under common
control” so that it is presented as such, as if the acquired entity already joined the
company since the beginning under common control.
Consolidated Financial Position Statment
(In million)
Growth In (Dec)
Description Y-2024 Y-2023
Rp %
Total Current Asset 102.690 50.287 52.403 104,21
Total Non-Current Asset 278.514 135.577 142.937 105,43
Total Asset 381.204 185.864 195.340 105,10
Total Short-Term Liability 63.946 51.976 11.970 23,03
Total Long-Term Liability 54.185 14.022 40.163 286,43
Total Liability 118.131 65.998 52.133 78,99
Total Equity 263.073 119.866 143.207 119,47
028
Page 35
Analysis and Management Discussion
• Current Asset
Total current asset reached Rp102,69 billion in 2024, an increase 104,21% yoy from
Rp50,29 billion in 2023. This is mainly influenced by the increase of account
receivables of Rp3,91 billion, an increase of 33,76% in 2024 and the inventory
amounted to Rp67,99 billion in 2024 which is an increase of 287,92% compared to
the previous year. The increased Account Receivables was due to the increase in the
collection of revenues and increased inventory to support the development of new
network installation and needs for existing network maintenance. In addition, Cash
and Bank increased to Rp12,23 billion or 5,8% in 2024, Other Receivables increased to
Rp1,50 billion or 9,50% in 2024, Prepaid expenses increased to Rp2,17 billion or 27,84%
compared to the period of 2023 for the relevant accounts.
However, while there is an increase of current asset, down payment experienced a
significant decline of 60,50% to Rp2.59 billion. The decrease from the previous year in
the value of Rp6.55 billion is mainly due to
Current Asset
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Cash and Bank 12.232 11.562 670 5,80
Account Receivable 15.497 11.586 3.911 33,76
Other Receivable 1.500 1.370 130 9,50
Inventory 67.992 17.527 50.465 287,92
Prepaid expenses 2.167 1.695 472 27,84
Down Payment 2.586 6.547 -3.961 -60,50
Tax paid in advance 716 0 716 ~
Total Current Asset 102.690 50.287 52.403 104,21
029
Page 36
Analysis and Management Discussion
• Non Current Asset
The Company recorded an increase of non-current asset of 105,43% to Rp278,51
billion in 2024. The increase from the previous year was mainly influenced by an
increase of fixed asset of 102,61% from Rp117,95 billion in 2023 to Rp238,98 billion in
2024. This is in line with the increase of capex for direct asset ownership in the value
of Rp145,01 billion in 2024. From that amount, the increased network installation
reached Rp120,92 billion. In addition, right of use assets in the form of land, building,
and network equipment increased 129,79% to Rp30,62 billion. From that amount, the
Company reported the largest addition in the network cable installation that
reached Rp16,26 billion in 2024 and further there was additional land and building
assets worth Rp2.48 billion in 2024 and additional office space in the value of Rp4,58
billion. The increased fixed assets are in line with the commitment of the Company
to give the supports required in providing the best service.
Non Current Asset
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Other Receivables – third party 1.163 674 489 72,53
Down payment 4.177 1.279 2.898 226,56
Goodwill 1.194 428 766 179,10
Fixed Asset - net 238.985 117.953 121.032 102,61
Right of use assets - net 30.625 13.328 17.297 129,79
Deferred tax asset 1.951 1.675 276 16,52
Other non-current asset 419 241 178 73,97
Total Current Asset 278.514 135.577 142.937 105,43
030
Page 37
Analysis and Management Discussion
• Short-Term Liabilities
The position of the Company short-term Liabilities in 2024 was Rp63,95 billion, which
is 23,03% higher compared to the previous year of Rp51,98 billion, This increase was
mainly influenced by the tax debt which increased 153,28% to Rp22.38 billion in 2024
from Rp8.83 billion in the previous year. Accrual expenses increased 19,36% to
Rp6.74 billion in 2024 from the previous year which was Rp5.65 billion. Meanwhile,
the short-term bank debt increased 83,98% from Rp0,35 billion in 2023 to Rp0,65
billion in 2024. In addition there was a increase of rental liability of 183,30% from
Rp0,76 billion in 2023 to Rp2,16 billion in 2024. There was an increased tax debt due
to a significant growth of the Company net profit before tax as a result of increased
revenues and cost efficiency related to an excellent operational performance.
Short-Term Liabilities
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Short-term bank debt 10.953 14.028 -3.075 -21,92
Third party account receivables 17.308 18.279 -971 -5,32
Third party other receivables 763 0 763 ~
Accrual expenses 6.740 5.647 1.093 19,36
Down payment from customers 207 0 207 ~
Tax debt 22.37 8.835 13.542 153,28
Long-term debt due in one year
Bank debt 651 354 297 83,98
Consumer financing debt 2.789 4.071 -1.282 -31,49
Rental liability 2.158 762 1.396 183,30
Total Short-term Liability 63.946 51.976 11.970 23,03
031
Page 38
Analysis and Management Discussion
• Long-term Liability
Company long-term liability experienced an increase of 286,43% from Rp14,02 billion
in 2023 to Rp54,19 billion in 2024. This increase is mainly due to an 1.281,19% increase
of other receivables of the affiliated party or an increase of Rp30,11 billion as such in
the year of 2024 it reached Rp32,46 billion which was in the previous year 2023 was
Rp2,35 billion. The long term bank debt which is more than 1 year increased 77,83% or
in the value of Rp2,67 billion in the year of 2024 where in the previous year of 2023 it
was only Rp1,50 billion. Rental liability also increased 220,43% or Rp9,95 billion from
the previous year 2023 in the amount of Rp4,51 billion to Rp14,46 billion in 2024. In
addition, work fee liabilities increased 20,14% or in the amount of Rp0,55 billion from
Rp2,75 billion in the previous year 2023 to Rp3,30 in 2024.
Long-term Liability
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Other receivables of related parties 32.458 2.350 30.108 1.281,19
Long-term debt after deduction of debt that will fall due within one year
Bank debt 2.672 1.503 1.169 77,83
Consumer financing 1.293 2.910 -1.617 -55,55
Rental Liability 14.463 4.514 9.949 220,43
Work fee liabilities 3.299 2.746 553 20,14
Total Long-term Liability 54.185 14.022 40.163 286,43
032
Page 39
Analysis and Management Discussion
• Equity
Company equity grew 119,47% to Rp263,07 billion from Rp119,87 billion in the previous
year. This was supported by the 334,33% growth of the profit balance from Rp28,89
billion in 2023 to Rp125.48 billion in 2024. This profit balance increase is due to the
excellent profitability performance in 2024 as a result of revenue increase and cost
efficiency. The Company Performance showed an increase in the net profit in the
current period reached Rp111,85 billion in 2024 with a growth of 165,40%. Detailed
information concerning the Company profitability performance is shown in the
profit and loss statement and consolidated comprehensive income below.
Equity
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Share capital – subscribed and paid-up 68.750 55.000 13.750 25,00
Additional paid-up capital 56.857 7.271 49.586 681,94
Proforma of restructuring transaction of controlling entity 0 28.391 -28.391 -100,00
Profit balance 125.480 28.891 96.590 334,33
Other comprehensive loss 121 -62 183 -294,27
Non-controlling interest 11.865 375 11.489 3.059,28
Total Long Term Liabilities 263.073 119.866 143.207 119,47
G. PROFIT AND LOSS AND OTHER CONSOLIDATED COMPREHENSIVE
INCOME STATEMENTS
Cumulatively, the Company has recorded an increase of 165,40% in net profit in the
current period to Rp111,85 billion in 2024, where there was a significant
improvement in the performance of the Company compared to that of previous
year which was Rp42,14 billion and this could be realized with the support of
Company Revenues which was Rp348,19 billion in 2024, a growth of 20,24% as a
result of cost saving throughout the year, in particular the Cost of Goods Sold
decreased -35,63% to Rp84,61 billion in 2024 compared to Rp131,45 billion in the
previous year.
There was an increase of net profit since the acquisition of PT Fiber Media Indonesia
in May 2024 so that the Financial Statement has been consolidated by referring to
PSAK No.338 “Business Combination with Entities under Common Control” so that
it is presented as such, as if the acquired entity joined the company and since the
beginning has been under common control.
033
Page 40
Analysis and Management Discussion
CONSOLIDATED STATEMENTS OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Incone 348.192 289.580 58.611 20,24
Repair and maintenance 31.931 52.896 -20.965 -39,63
Material expense 5.992 43.051 -37.058 -86,08
Depreciation 19.485 14.015 5.471 39,04
BHP (Right-of-Use Cost) Universal Service
Obligation (USO) and BHP (Right-of-Use Cost) 5.796 5.364 432 8,05
Radio Station License (ISR)
Equipment rental 14.916 2.083 12.834 616,18
Operational expense 6.491 14.042 -7.551 -53,78
Cost of Revenues 84.612 131.450 -46.838 -35,63
Gross Profit 263.580 158.131 105.449 66,68
Commission 25.899 18.777 7.122 37,93
Entertainment 1.626 958 668 69,74
Advertisement 41 98 -57 -57,91
Marketing 324 7 318 4850,17
Selling Expenses 27.891 19.840 8.051 40,58
Salary, wage bonus and allowance 58.273 40.800 17.473 42,83
Utility 2.032 4.588 -2.556 -55,70
Fixed depreciation and right of use assets 10.509 5.646 4.863 86,13
Lease 786 3.671 -2.884 -78,57
Professional service 3.343 3.350 -7 -0,20
Fuel, toll and parking fees 2.734 2.423 311 12,82
Repairs and maintenance 1.998 2.754 -756 -27,45
Office Operation 1.792 1.451 341 23,53
Legality and licensing 353 408 -54 -13,34
Freight forwarding agent fees 1.143 337 806 238,75
Employee benefits 935 562 373 66,32
Retribution 5.002 4.921 81 1,64
Insurance 389 35 354 1011,15
Others (under Rp100 million) 380 0 380 ~
034
Page 41
Analysis and Management Discussion
General and Administrative Expenses 89.669 70.945 18.724 26,39
Financial Expenses 2.555 1.409 1.147 81,40
Other Expenses (Income) -1.758 11.453 -13.211 -115,35
Operational Expenses 118.357 103.646 14.710 14,19
Profit before Income Tax 145.223 54.484 90.739 166,54
Income Tax Benefit (Expense) -33.377 -12.342 -21.035 170,43
Profit Before Profit of Subsidiary Impact of Adjustment
Proforma of Restructuring Transaction of Entities
Under common control 111.847 42.142 69.704 165,40
Profit of Subsidiary Impact of Adjustment
Proforma of Restructuring Transaction of Entities
Under common control -12.404 -16.089 3.686 -22,91
Current Net Profit 99.443 26.053 73.390 281,70
Other Comprehensive Income
187 -52 239 -457,68
(Loss) - Net
Current Net Comprehensive Profit 99.630 26.001 73.629 283,18
035
Page 42
Analysis and Management Discussion
• REVENUES
The Company revenues grew 20,24% to Rp348,19 billion in 2024 when compared
with the previous year which was Rp289,58 billion. This revenue growth is mainly
supported by the revenues of retail segment that reached Rp30,75 billion with a
growth of 48,19%, SOHO segment reached Rp50,00 billion with a growth of 21,57%
and corporation segment is Rp267,44 billion with a growth of 71,98%.
• COST OF GOODS SOLD
This experienced a significant decrease of -35,63% to Rp84,61 billion in 2024
compared Rp131,45 billion in the previous year. This decrease was primarily attributed
to a reduction in material expenses which declined -86,08% to Rp5,99 billion, a
reduction of 39,63% on repair and maintenance expenses to Rp31,93 billion as a
result of control and monitoring implemented on the material usage for both new
network infrastructure and network maintenance, as well as a reduction of -53,78%
on the operational expenses to Rp6,49 billion.
In the meantime, Depreciation expense increased 39,04% to Rp19,49 billion
compared to the previous year which was Rp14,02 billion, mainly due to the
significant additional new network installation asset and equipment rental expenses
that increased 616,18% to Rp14,92 billion in the context of supporting new network
service and development, in particular “Java Back Bone”.
• OPERATING EXPENSES
The Company’s Operating Expenses experienced a quite reasonable increase of
14,19% to Rp118,36 billion compared to Rp103,65 billion in the previous year. The main
reasons are shown below :
1. Commission expenses increased 37,93% to Rp25,90 billion as it is in line with the
increase of Company revenues.
2. Salary, wage, bonus and allowance Expenses increased 42,83% to Rp58,27 billion
as in 2024 in line with the business development, the Company recruited human
resources for the positions in the organizational structure and for supporting
operations.
3. Depreciation expenses increased 86,13% to Rp10,51 billion as there was purchases
of buildings, land and vehicles to support business operation needs of the
Company.
4. Financial expenses increased 48,63% to Rp2.33 billion was due to the additional
overdraft facilities in BCA and OCBC to support the development of Network
Installation Asset and “Java Backbone” Project.
Furthermore there was some cost savings among other things the utility costs that
decreased 55,70% to Rp2,03 billion, rental expenses decreased 78,57% to Rp0,79
billion as well as repair and maintenance expenses decreased 27,45% to Rp2,00
billion. The largest decrease is the Other Expenses (Income) which decreased
-113,56% as there was insurance claim for the fire that occurred in Cibubur warehouse
amounting to Rp1,5 billion.
036
Page 43
Analysis and Management Discussion
• EBITDA
Supported by the Company’s increased revenues and cost-efficiency during 2024,
Earning Before Interest, Tax, Depreciation, and Amortization (EBITDA) rose by
135,29% to Rp177,77 billion in 2024 from Rp75,55 billion in the previous year.
• PROFIT BEFORE INCOME TAX
With Company’s revenue growth higher than the increase in expenses, it has given a
positive impact to the Company’s profit before income tax that reached Rp145,22
billion in 2024 with a growth of 166,54%.
• CURRENT PERIOD NET PROFIT AND COMPREHENSIVE PROFIT
After deducting income tax expenses of Rp33,38 billion and Profit of Subsidiary
Impact of Adjustment of Proforma of Restructuring Transaction of Entities under
Common Control of Rp12,40 billion in 2024, the Company managed to record current
period net profit of Rp99,44 billion which is a growth of 281,70%. Furthermore, by
taking into account the current year other comprehensive profit after tax of Rp0,19
billion, the Company’s current period comprehensive profit reached Rp99,63 billion
in 2024, an increase of 283,18% compared to that of previous year which was in the
value of Rp26,00 billion. Meanwhile, the net profit per common stock was Rp75,53
in 2024 compared to Rp70,15 in the year of 2023.
H. CONSOLIDATED STATEMENT OF CASH FLOW
After deducting income tax expenses of Rp33,38 billion and Profit of Subsidiary
Impact of Adjustment of Proforma of Restructuring Transaction of Entities under
Common Control of Rp12,40 billion in 2024, the Company managed to record
current period net profit of Rp99,44 billion which is a growth of 281,70%.
Furthermore, by taking into account the current year other comprehensive profit
after tax of Rp0,19 billion, the Company’s current period comprehensive profit
reached Rp99,63 billion in 2024, an increase of 283,18% compared to that of previous
year which was in the value of Rp26,00 billion. Meanwhile, the net profit per
common stock was Rp75,53 in 2024 compared to Rp70,15 in the year of 2023.
037
Page 44
Analysis and Management Discussion
Consolidated Statement Of Cash Flow
(In million)
Growth Inc (Dec)
Description Y-2024 Y-2023
Rp %
Net Cash Flow from Operating Activities 63.456 51.671 11.785 22,81
Net Cash Flow for Investment Activities -129.628 -53.492 -76.136 142,33
Net Cash Flow for Financing Activities 69.910 -14.005 83.915 -599,20
Increase (Decrease) in Net Cash 3.738 -15.826 19.563 -123,62
Increase of Net Cash and Bank and Overdraft related
to acquisition 7 0 7 ~
Cash at the Beginning of the Period/Year -2.466 13.360 -15.826 -118,46
Cash at the End of the Period/Year 1.279 -2.466 3.745 -151,87
Cash consisting of:
Cash 12.232 11.562 670 5,80
Overdraft -10.953 -14.028 3.075 -21,92
Total 1.279 -2.466 3.745 -151,87
• CASH FLOW FROM OPERATING EXPENSES
Company recorded an increase in net cash flow from operating activities of 22,81%
yoy to Rp63,46 billion in 2024, compared to the previous year which was Rp51,67
billion. This increase was primarily due to the 19,85% yoy increase in the income from
customers to Rp347,74 billion. On the other hand, the Company has implemented
cost efficiency on the operational activities (maintenance and upkeep) so that there
was a decrease of -61,29% in payment in 2024, from Rp53,21 billion in the previous
year to Rp20,60 billion in 2024.
038
Page 45
Analysis and Management Discussion
• CASH FLOW FROM INVESTMENT ACTIVITIES
In comparison to 2024, the Company recorded a higher net cash flow used for
investment activities at Rp129,63 billion in 2024. This reflects an increase of 142,33%
yoy compared to Rp53,49 billion in the previous year. This increase was due to the
acquisition of fixed asset in 2024 with realized capital expenditure reaching Rp98,87
billion or an increase of 82,09% yoy compared to Rp54,29 billion in 2023. This reflects
the commitment of the Company to conduct a measurable business expansion in
line with the strategies established in 2024. Additionally, the Company acquired a
subsidiary entity worth Rp26,15 billion in 2024.
• CASH FLOW FROM FUNDING ACTIVITIES
The Company recorded an increase in net cash flow used for funding activities
amounting to Rp83,92 billion in 2024. This increase was attributed to the increase of
1.071,22% in loans from related parties with cash inflow of Rp30,11 billion.
Furthermore, there was income from Initial Public Offering on the 6 May 2024
amounting to Rp51,70 billion. There was payment for issuer’s cost related to the
public offering in the amount of Rp2,20 billion and payment of rental liabilities
increased 35,02% with payment of Rp11.03 billion.
• CASH AND CASH EQUIVALENTS AT YEAR END
Cumulatively, the Company recorded an increase in net cash and cash equivalents
amounting to Rp3,74 billion in 2024. However, cash and cash equivalents at the
beginning of the year totaling -Rp2,47 billion, and the Company managed to record
a positive cash and cash equivalents at the end of the year worth Rp1,28 billion in
2024 where in supporting the operational activities, the Company used overdraft
facilities from the banking sector in the amount of Rp10,95 billion in addition to the
Rp12,23 billion Company Cash, while the cash position at the end of the previous year
was -Rp2,47 billion.
039
Page 46
Analysis and Management Discussion
I. FINANCIAL RATIOS
Financial Ratios
(In million)
Growth In (Dec)
Description Y-2024 Y-2023
Rp %
EBITDA Margin (%) 51,06 26,09 25 95,69
EBIT Margin (%) 42,44 19,30 23 119,89
Gross Profit Margin (%) 75,70 54,61 21 38,63
Net Comprehensive Profit Margin (%) 28,61 8,98 20 218,68
Profit to Investment Capital Ratio 129,49 33,79 96 283,18
Profit to Total Asset Ratio (%) 26,14 13,99 12 86,83
Profit to Equity Ratio (%) 37,87 21,69 16 74,59
Current (%) 160,59 96,75 64 65,98
Debt to Equity Ratio (X) 0,45 0,55 0 -18,44
Debt to Asset Ratio (X) 0,31 0,36 0 -12,73
Debt to EBITDA Ratio (X) 0,66 0,87 0 -23,93
Debt to EBITDA Ratio (X) -
0,14 0,19 0 -27,65
(Only Interest Bearing)
040
Page 47
Analysis and Management Discussion
J. LIQUIDITY AND SOLVENCY
Company activities are exposed to various financial risks, among others, market,
credit and liquidity risks. The overall risk management program of the Company is
focused on facing uncertainties in financial markets and to mitigate the potential
adverse impacts on its financial performance.
• CREDIT RISK
Credit risk is a risk where one party to financial instrument may fail to meet its
obligations, leading to financial losses on the other party. Remala Abadi Group is
exposed to credit risk from operational activities (mainly from account receivables
to third parties) and from funding activities, including bank accounts. The main
credit risk exposure of Remala Abadi Group is in managing account receivables.
Remala Abadi Group conducts supervision on the collectability of receivables to
ensure that payment is received timely. In addition, periodic reviews of each
customer’s receivables are conducted to assess any potential failure of collection and
based on this assessment reserves are established.
041
Page 48
Analysis and Management Discussion • LIQUIDITY RISK Liquidity risk is defined as a risk when the Group’s cash flow position indicates that short-term income is not adequate to cover short term expenditures. Historically, the Group’s liquidity needs stemmed from the need to finance investments and capital expenditures related to business expansion programs. Substantial working capital is required by the Group to carry out new projects and cover operational costs. In managing liquidity risks, the Group monitors and maintains cash levels deemed sufficient to finance the Group’s operational costs and to address the impacts of cash flow fluctuations. Additionally, the Group regularly evaluates cash flow projections and actual cash flow, including loan maturity schedules, and continuously assess financial market conditions to ensure funding flexibility, by way of maintaining the availability of committed credit facilities. 042
Page 49
Analysis and Management Discussion
K. MARKET POTENTIAL
The consolidation of several major telecommunication operators
in Indonesia has significantly impacted the telecommunication
industry dynamics throughout 2024. Competition in the
telecommunication BTS tower rental industry and fiber optic
networks has been increasingly competitive. Additionally, the
Company also faces risks associated with changes in government
regulations and legislation. To tackle these challenges, the
Company undertakes some measures and strategies related to
marketing, capacity expansion, efficiency, technological
adaptation and business development.
At the end of the year, to be exact on December 23, 2024, the
Company undertook a Corporation Action where there was an
agreement to sell the majority shareholding of Bu Verah Singgih
Wong totaling 51% to PT. Iforte Solusi Infotek which is a subsidiary
company of PT. Sarana Menara Nusantara Tbk (TOWR), a
subsidiary of Djarum Group. This Corporation Action is
undertaken to reinforce the business fundamental of Remala
Group in the telecommunications sector and internet service
providers and serves as a financial support in the operational and
marketing strategies that have been established.
The Company focuses on retail segment development primarily to
reach the middle low economy class by offering a free 3 month
program as well as various options of subscription fees to
customers according to the need and the affordability of
customers.
The Company is optimistic with Indonesian economic growth in
the range of 4,9%-5,1%, with innovation in the use of an updated
technology and provides a better after sales with an attractive
tariff offer will be able to boost the Company performance in
achieving the 2025 planned objectives
L. HUMAN RESOURCES DEVELOPMENT
Human resources (HR) development in PT Remala Tbk, focuses on
the activities to improve skills, competencies, and welfare of the
employees. The objective is to create a positive change for the
employees and enhance company productivity.
The values that may be instilled in the human resources (HR)
development are :
043
Page 50
Analysis and Management Discussion Integrity : Based on the company values such as honesty, justice and compliance. Responsibility : Make use any opportunities to enhance capabilities and skills. Cooperation : Develop collaborative organizational culture and appreciate differences. Ethics : principles and values applied within the organization to build a positive and productive work environment. Leadership : skills, knowledge, and the abilities of a leader to guide and influence other people. This competency is important to achieve the organizational objectives. Sustainability : Integrating sustainability principles in HR management, which is an approach focusing on the continued welfare of the employees and business sustainability. It also considers the environmental impact and social responsibility. The goal is to improve employee productivity and welfare, maintain a balance between organizational growth and social responsibility, create a positive work environment, foster employee loyalty, and support company sustainability. The goal is to improve employee productivity and welfare, maintain a balance between organizational growth and social responsibility, create a positive work environment, foster employee loyalty, and support company sustainability. Sustainable human resources development - Developing competencies relevant to future challenges. - Conducting green skills development training to increase environmental awareness among employees. - Applying environmentally friendly technology in the operational process, and promoting awareness of the social and environmental impacts of work. 044
Page 51
Analysis and Management Discussion
M. TRAINING PROGRAM
TRAINING TRAINING
PROGRAM SESSIONS:
- New Employee
4 11
Orientation
- Fire Emergency Response
Training
- ISO 27000, 9001 & 37001
Awareness Training
- ISO PT. Remala Abadi Tbk
Programs ISO Internal Audit Sessions
Training
TRAINING
PARTICIPANTS
DAYS
184 Participants 11 Days
TOTAL PURPOSE
EMPLOYEES OF TRAINING
731 Employees
Develop the character of HR
that are resilient, productive
and having integrity at the Company.
At the end of 2024, the Company employed 731 employees. The 731 employees may
be grouped as follows:
045
Page 52
Analysis and Management Discussion
Remala Abadi
Educational level
220
150
85
35 28 47
2 2
S2 S1 Diploma Non Diploma
FMI
Educational level
182
141
32
21
9
7
S1 Diploma Non Diploma
PC24
Educational level
93
15 82
13
5 3
S1 Diploma Non Diploma
AII
Educational level
8
0 0 1 0 3
S1 Diploma Non Diploma 2024
2023
046
Page 53
Analysis and Management Discussion
Remala Abadi
Employee status
298
213
37
21
Permanent Kontrak
FMI
Employee status
215
164
8
5
Permanent Contract
PC24
Employee status
93
79
21
18
Permanent Contract
AII
Employee status
8
2 2
0 0 0
Permanent Contract Freelance
FKI
Employee status
59
2024
2
0 0
2023
Permanent Contract
047
Page 54
Analysis and Management Discussion
Remala Abadi
Job Title 290
205
27
18
11
9
3
0 1 0 1 1 1 1 1 0
Independent The main President Director Manager Specialist Supervisor/ Staff
commissioner commissioner director Leader
FMI
Job Title 187
147
26
15
8
6
0 1 1 1
Commissioner Director Manager Supervisor/ Staff
Leader
PC24
Job Title 94
82
11 12
5
4
0 1 1 1
Commissioner Director Manager Supervisor/ Staff
Leader
AII
Job Title
9
0 1 0 1 0 1 0
Commissioner Director Manager Staff
FKI
Job Title
52
2 4
1 1 1
0 0 0 0 0 0
Commissioner Director Manager Specialist Supervisor/ Staff
Leader
2024
2023
048
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Board of Directors Report Richard Kartawijaya President Director Chief Executive Officer Dear Shareholders and Stakeholders, We express our gratitude and praise to the One Almighty God for His grace and blessings bestowed upon the Company so that the Company managed to go through 2024 successfully. In an increasingly competitive business environment, especially in the telecommunications industry, the importance of maintaining a strong position in the market cannot be overlooked. The year 2024 is a year full of challenges but also full of opportunities for the Company. With rapid technological advancements and ever-increasing consumer demands, strategic steps are needed to remain relevant and resilient. Therefore, the Company's stakeholders strongly encourage the implementation of international standards such as ISO 9001:2015 which focuses on quality management systems, provides a framework to improve internal processes and improve customer satisfaction. By implementing this standard, the Company will be in a position to create a mechanism with the objective to continuously improve the quality of products and services. This is especially important considering today's customers are very selective and have a lot of choices. ISO 27001:2022 concerns with information security management, which is an increasingly important aspect in today's digital context. A company's success in protecting customer data and sensitive information will greatly affect its reputation and trust in the brand. Through the implementation of this standard, the Company shows its seriousness in maintaining information security and protecting consumer trust. And ISO 20000-1:2018 regulates IT service management systems, which are vital in optimizing operational efficiency. In the telecommunications industry, where IT services are the main pillar, the implementation of this standard will assist the Company in providing responsive and high-quality services. These standards do not only reflect the Company's commitment to provide services, but also serve as a driver to continue making improvements and innovations. Finally, the implementation of these standards do not only improve the quality and efficiency, but will also assist the Company in complying with the prevailing regulations, providing evidence of the company's commitment to make continuous improvement and meet market expectations. 050
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A. Macro Economic Review 2024
Macroeconomics plays an important role in understanding the dynamics of telecom
companies, especially in 2024 when many countries face new challenges and
opportunities. In facing 2024, the telecommunications sector in Indonesia is faced
with various challenges and opportunities influenced by macroeconomic indicators,
including Gross Domestic Product (GDP), and inflation. This sector is strategically
positioned to support national economic growth through the services offered and
the innovations made. Therefore, it is of utmost importance to analyze the impact of
these macroeconomic factors on telecommunications companies in Indonesia,
which may impact significantly to their performance and competitiveness.
GDP is one of the main indicators to measure the economic health of a country. In
the Indonesian context, GDP growth is expected to continue in 2024, driven by the
strong domestic consumption sector and infrastructure investment. According to
Bank Indonesia, GDP growth is expected to reach 5.2% in 2024, indicating a
post-pandemic recovery and sustainable economic improvement. The Company will
benefit from this situation, especially in terms of expanding customer base and
increasing data usage. Services such as Broadband internet services for SOHO (small
Office home office), Broadband internet services for home needs, Managed Services
and Multimedia.
Controlled inflation at moderate levels plays an important role in ensuring economic
stability. In Indonesia, inflation is expected to be in the range of 3-4% in 2024. Low
inflation opens up space for companies, including in the telecommunications sector,
to maintain their service prices However, inflation that rises beyond expectations
can force companies to adjust their service rates to cover rising costs. Telecom
companies need to consider the right pricing strategy to avoid losing customers. If
the company is unable to pass on the increased costs to consumers, this can reduce
profit margins. Conversely, in a normal and stable inflation situation, companies can
continue to invest in the development of new services and infrastructures.
B. Business Development
PT Remala Abadi Tbk is a company engageed in ISP (Internet Service Provider)
which offers different types of internet services to its customers. The company
provides services that includes Dedicated internet services; Broadband internet
services for SOHO (small Office home office), Broadband internet services for home
needs, Managed Services (such as IP CAM, VOIP, and WiFi Device settings),
Colocation Servers, Data Centers, Local Link Services, as well as the Provision of
Business to Business Fiber Optic Connectivity/Installation and multimedia.
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With the brand names Tachyon, Nethome Fiber Media Indonesia, and PC24 Cyber,
PT Remala Abadi Tbk has a different focus in providing internet services. Tachyon is
focused on serving Corporations, Government, and SOHO (Small Office Home
Office) customers, Nethome is focused on serving residential or home customers,
Fiber Media Indonesia to serve corporate customers by establishing partnerships
with ISPs (Internet Service Providers), PC24 Cyber to establish partnerships in terms
of fiber to the home (FTTH) network construction work both in the buildings and
business areas and homes.
The company is committed to keep developing reliable fiber optic infrastructures in
order to provide the best services and solutions to all customers. In addition, PT
Remala Abadi Tbk always maintains its commitment, employs creativity and
innovation in providing internet services.
With various types of services offered and focusing on customer segmentation, PT
Remala Abadi Tbk is in a position to provide suitable solutions to respond to the
needs of each customer. Through the Tachyon, Nethome, Fiber Media Indonesia
brands, PC24 Cyber can reach various market segments in a more specific and
effective way.
PT. Remala Abadi Tbk is committed to make innovation and adapt to the latest
technological developments. PT Remala Abadi Tbk is expected to continue to grow
and transform to be more superior in providing quality services and meeting
customer expectations from the Corporate to Residential segments.
In addition, PT Remala Abadi Tbk plans to expand its business reach through a
targeted expansion strategy, with the following steps:
1. Fiber Optic Network Expansion
Expanding fiber optic networks outside the Greater Jakarta with a focus on
infrastructure development in various cities in Java. This plan includes the
construction of Point of Presence (PoP) in almost 40 strategic cities in Java.
2. Increase in Sales of Metro-EM Services
Expand sales of Metro-E services to the regions of Java, Bali, Sumatra, Sulawesi,
and Kalimantan to reach more customers and strengthen the company's
position in the regional market. Collaborate with other cable network owners to
support the development of Metro Ethernet (Metro-E) services for the purpose of
expanding service coverage and increase market penetration. Collaborate with
other cable network owners to support the development of Metro Ethernet
(Metro-E) services, so as to expand service coverage and increase market
penetration.
3. IP Transit and CDN Service Development
Offering IP Transit and Content Delivery Network (CDN) services that can be
optimally distributed to various cities that have become expansion targets.
4. Starlink-Based Service Innovation
Developing Starlink technology-based products focused on the needs of the
maritime sector, the oil and gas industry, as well as corporations and
government agencies.
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5. Data Center
PT Remala Abadi Tbk is committed to building and developing reliable Data
Centers with high security standards to meet the needs of corporate,
institutional, and cloud-based service provider customers. With state-of-the-art
infrastructure and extensive connectivity, the company aims to provide efficient
data storage and management solutions, as well as support Indonesia's growing
digital ecosystem.
6. Strategic Partnership
With the purpose of strengthening expansion and improving service capabilities,
PT Remala Abadi Tbk continues to establish strategic partnerships with various
parties. Through this collaboration, the company can expand the scope of
services, improve operational efficiency, and provide more comprehensive
connectivity and technology solutions for customers in various sectors.
With this strategy, Remala Abadi Group is committed to expand their services,
presenting innovations with the latest technology, and strengthening its position as
a leader in the telecommunications and digital solutions industry in Indonesia and
regions in the surrounding area.
C. Human Resources Management
PT Remala Abadi Tbk is committed to leading the dynamic and highly competitive
Internet Service Provider industry. To achieve this vision, the Company is enhancing
its policies and formalizing them in the company regulations and at the same time
building a work culture that focuses on increasing the productivity and
professionalism of all employees. This effort is realized through the planning and
implementation of various development programs, including:
• Professional development : Strengthened through leadership, communication
and other soft skills training to improve employees’ interpersonal and leadership
abilities.
• Technical skills enhancement: Special courses and training designed to update
employees' knowledge and expertise in technical areas relevant to the industry.
• Other training: A variety of additional trainings, such as occupational safety,
business ethics, and self-development training, are organized to support the
overall development of employees.
The Company's commitment to employee development does not stop there.
Employee performance evaluation policy through the Employee Performance
Management (KPI Management) methodology is carried out in each line of the
organization to measure the achievement and potential development of employees
individually and in groups. This evaluation is an important reference in providing fair
and transparent promotion opportunities, by always prioritizing individual
achievements and dedication.
More than just programs and evaluations, the human resources policy at PT Remala
Abadi Tbk is designed to create a conducive work environment and motivate
employees. The Company upholds the principle of equality in promotion
opportunities, always based on the performance of each employee and their groups.
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D. Corporate Governance
PT Remala Abadi Tbk is determined to be one of the best companies, we are
committed to manage the company well and in a transparent manner, while
providing the best for all stakeholders.
We are committed to upholding integrity, transparency, and the Board and
management team providing equal treatment to all shareholders and various
stakeholders
E. Performance Highlights
• Net Profit of Rp 99.44 billion, growing 281,70% YoY
• Revenues of Rp 348,19 billion, growing 20,24% YoY
• Additional CAPEX in the value of Rp Rp145,01 billion, most of the amount in the
value of Rp120,92 billion, has been allocated for network development
F. Operasional Highlights
From the above results, it is shown that PT Remala Abadi Tbk is a solid and agile
organization that adapts to market developments, an ability which is absolutely
necessary in this era in addition to the technical prowess in the industry we are
engaged in. It can be said that adaptability is one of the important lessons after the
pandemic that we also instill in our employees. In addition to adapting to external
situations, such as technological changes, the Company and all its elements must
also adapt to internal developments.
G. Appreciation
In conclusion, I would like to extend my gratitude to the employees, management,
and board of directors for their contributions throughout the year. I would also like to
thank you for all business partners, suppliers, our customers for their continuous
support, and to the shareholders for their trust and confidence in Remala Abadi and
the management. We look forward to your continued support.
Jakarta, May 29, 2024
For and on behalf of the Board of Directors
Richard Kartawijaya
President Director
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H. Board of Directors Profile
Richard Kartawijaya
President Director
Chief Executive Officer
Richard Kartawijaya obtained his Master of
Marketing Business at Esa Unggul University in
1993, after previously earning a Bachelor's degree in
Electrical Engineering from Atma Jaya Catholic
University in 1982.
Richard Kartawijaya has served as the Chief Executive
Officer (CEO) at PT. Remala Abadi since 2022, a position
that he is holding up to the present time. In addition,
Richard has also been active as the Owner at BEATUS
Home Living since 2020, Previously, Richard served as
CEO & President Director at PT. Graha Teknologi
Nusantara (2015 – 2017), as CEO and President Director
at PT. Link Net, Tbk (2013 – 2015). He was also in the
management of PT. Ander Cakra Buana during ( 2009 –
2013).
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Samuel Adi Mulia
Finance Director
Chief Financial Officer
Samuel Adi Mulia studied Accounting at Trisakti
University and earned a Bachelor of Economics in
Accounting from Trisakti University in 1993.
Samuel Adi Mulia has served as the Finance Director of
PT. Remala Abadi since 2023. Previously, Samuel had the
responsibility as Internal Control Manager (Function
Strategic & Cost Control Manager) at PT. Satria Antaran
Prima Tbk (2019 - 2020), Finance Director at PT. Klaai
Dendan Lestari and PT. Pat Petulai Energi (2017 – 2019)
and PT. Intan Baruprana Finance Tbk (2012 – 2017).
I. Affiliate Relationship
All members of the Company's Board of Directors do not have an affiliation with
fellow members of the Board of Commissioners, members of the Board of Directors,
and Major Shareholders of the Company.
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Dear Shareholders, Praise to God Almighty that by the end
of 2024 we have successfully exceeded our operational
performance expectations.
On this occasion, we would like to thank our esteemed
shareholders. With your support, the Company has become
one of the strengths of telecommunication and internet
network service providers in Indonesia, has continued to
progress and contribute to the progress of the Indonesian
economy, at the same time has provided internet as a tool
to encourage education, entertainment, and trade facilities
for the progress of the Indonesian nation.
Throughout 2024, Remala Abadi Group managed to show
excellent performance by strengthening its position as a
reliable telecommunications and information technology
service provider in Indonesia. Our commitment to
continuous operational excellence, quality infrastructure
development, and customer-based innovation has been
well addressed. We continue to strive and innovate to
provide the best service for our customers.
We, the Board of Commissioners, appreciate the Board of
Directors who have worked hard in advancing the
Company's economic value and building employee welfare.
We consider that the Board of Directors is very responsive
to any business momentum to move quickly to meet
market demand and is always customer-oriented.
The achievement of the Company's financial performance
in 2024 is very good, and it is hoped that in the next fiscal
year, the Board of Directors and all levels of management
will be able to consistently maintain this good performance.
The Board of Commissioners as the supervisory board will
always monitor and provide strategic and sustainable
input, so that the economic scale in the Company may
grow exponentially.
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A. Perspectives on Business Development
PT Remala Abadi Tbk has a long-term vision to become a leader in the
telecommunications and digital solutions industry in Indonesia. With the rapid
development of technology and the increasing need for reliable connectivity,
companies see huge opportunities in infrastructure expansion and service
diversification.
1. Market Opportunities and Growth Potential
The increasing digitalization in various sectors, including business, government,
and households, is creating a high demand for quality internet services. With the
strategy of developing fiber optic networks and data centers, PT Remala Abadi
Tbk has the potential to expand the market and increase revenue significantly.
2. Service Differentiation and Competitive Advantage.
With various brands such as Tachyon, Nethome, Fiber Media Indonesia, and
PC24 Cyber, PT Remala Abadi Tbk is able to reach various customer segments
with more specific services. This strategy provides a competitive advantage over
competitors who may only focus on one specific segment.
3. Technology Collaboration and Innovation
The Company continues to strive to establish strategic partnerships with other
technology and infrastructure service providers to accelerate expansion and
improve service quality. In addition, the development of Starlink-based services
and CDN shows the company's readiness to adopt the latest technologies that
has enabled the Company to provide added value for customers
4. Flexible and Sustainable Business Model
PT Remala Abadi Tbk not only focuses on growth, but also builds a flexible and
sustainable business model, including innovative promotional strategies such as
a free three-month service as well as a no-disconnection policy for late paying
customers. This approach strengthens customer loyalty and increases the
company's competitiveness in the industry.
5. Challenges and Mitigation Strategies
In business development, the company also anticipates challenges such as
government regulations, market competition, and high investment needs in
infrastructure. Therefore, the expansion strategy is carried out gradually and in a
targeted manner, taking into account risk factors and the potential for optimal
return on investment (ROI).
In overall, PT Remala Abadi Tbk has a strong business foundation and a clear growth
strategy to continue to grow and make innovation in providing high-quality internet
services and digital solutions for the people in Indonesia. Therefore, PT Remala
Abadi Tbk provides reliable connections, digital innovation and these should be able
to assist Indonesia to achieve a smart nation status.
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B. Perspectives on Corporate Governance
PT Remala Abadi Tbk has made Good Corporate Governance (GCG) as the main
foundation in conducting sustainable business operations. By applying the
principles of transparency, accountability, responsibility, independence, and fairness,
the company aims to create an efficient, professional, and interest-oriented
governance system for shareholders and all stakeholders.
By applying strong corporate governance principles, PT Remala Abadi Tbk does not
only ensure business sustainability, but also increases values for the shareholders
and strengthens its position as an integrity, trusted, and innovative company in the
telecommunications and digital solutions industry.
On behalf of the Board of Commissioners, I would like to express my sincere
appreciation to the Company's Board of Directors, management, and employees for
their achievements and accomplishments in 2024, we wish you the very best of luck
towards realizing your working plans in 2025.
Jakarta, May 29, 2024
For and on behalf of the Board of commissioners
Verah Wahyudi S. Wong
Verah Wahyudi S. Wong
President Commissioner
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C. Profile of the Board of Commissioners
Verah Wahyudi S. Wong
President Commissioner
Verah Wahyudi Singgih Wong pursued Financial Management studies and earned a
Bachelor’s degree in Financial Management from Surabaya University in 2001.
Verah Wahyudi Singgih Wong currently holds the position as President
Commissiner, provides leadership with strategic vision and exceptional wisdom.
Previously, Verah served as the Finance Director at i PT. Remala Abadi for 16 years
(2006 – 2022). Prior to that role, Verah held the position as Finance Controller at PT.
Wing Surya Surabaya (2002 – 2005).
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Laporan Direksi
Report
Ahmad Alamsyah Saragih, S.E.
Independent Commissioner
Ahmad Alamsyah Saragih, S.E., pursued his academic studies on Economics at
Padjadjaran University, where he earned a Bachelor’s degree in Economics from
Padjadjaran University in Bandung in 1992.
Ahmad Alamsyah Saragih currently serves as Independent Commissioner of the
Company. In addition, Alamsyah has also been active as GCG Advisor in INDUSTRI
BATERAI INDONESIA since 2021, Previous to that, Alamsyah held various
important roles in the OMBUDSMAN REPUBLIK INDONESIA (2016 – 2021), where
Alamsyah was involved in various capacities, including as a Member of the
Economic Sector and Member of Special Examination Sector. Alamsyah also
served at the Central Information Commission of the Republic of Indonesia (2009
– 2013), where he held positions as Chairman and Member. He also gained
valuable experience as a Local Governance Specialist at the World Bank Jakarta
(2002 – 2007).
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D. Affiliate Relationship
All members of the Company's Board of Commissioners do not have an affiliation
with fellow members of the Company's Board of Commissioners and Major
Shareholders.
E. Closing
We extend our sincere gratitude for the continued trust placed in us by our
shareholders, customers, and business partners. With the significant
opportunities available in the market, coupled with the solid financial and
operational foundation we have built, Remala Abadi Group is optimistic about
consistently delivering superior performance and making positive contributions to
our shareholders, the industry, and the progress of the Indonesian nation.
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Corporate Governance
CORPORATE GOVERNANCE
The implementation of corporate governance
in a company is very important as a process for
maintaining the long-term sustainability of the
company's business, which prioritizes the
interests of shareholders and stakeholders.
Considering the importance of corporate
governance, the Company views the need to
implement good corporate governance (GCG)
practices.
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A. IMPLEMENTATION OF GOOD CORPORATE
GOVERNANCE PRINCIPLES
- Transparency
As a public company, the Company always
implements the principles of good governance
by prioritizing transparency. It strives to
maintain objectivity in carrying out its business
activities by providing relevant and timely
information to shareholders and stakeholders.
The company ensures that information is clear,
accurate, and easily accessible through
channels such as the Company's official
website (www.remala.co.id).
- Accountability
The role of accountability within the Company
serves as a form of responsibility towards
shareholders and stakeholders. This ensures
that the Company's management is conducted
correctly and in line with the company's
interests, while also considering those of
shareholders and stakeholders. Committees
and work units oversee and control the
Company's internal affairs, reporting directly to
the board of directors. Management is
obligated to be accountable for decisions and
performance aligned with the company's
vision, mission, values, strategy, and business
targets.
- Responsibility
Every company conducting business activities
has the responsibility to operate in accordance
with applicable laws, regulations, ethical values,
and healthy business practices. Compliance
with legislation benefits not only customers
but also ensures smooth business operations,
contributing to long-term business continuity.
The Company guarantees adherence to laws
and regulations, prudently fulfills obligations to
the government, actively collaborates for
mutual benefit, and endeavors to contribute
meaningfully to society as part of its social
responsibility.
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Corporate Governance
- Independency
The Company ensures that its management is
conducted independently, professionally, and
free from conflicts of interest, external
influence, or pressure contrary to laws,
regulations, ethical values, and healthy
business practices. This approach ensures
objective decision-making and aims to achieve
optimal outcomes for shareholders,
stakeholders, and employees. Independence is
deemed essential for the Company to fulfill its
duties properly in accordance with applicable
laws and GCG principles.
- Fairness & Equality
The principles of fairness and equality are
applied by the Company to all parties with an
interest in the Company. This includes fair and
equal treatment in fulfilling the rights of
stakeholders as per agreements, laws,
regulations, ethical values, and standards of
healthy business practices. The Company
ensures interested parties can exercise their
rights in accordance with applicable laws and
regulations.
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B. GUIDE TO GOOD CORPORATE GOVERNANCE
The Company is committed to ensuring and improving good corporate
governance based on principles recognized by the government and globally. The
main principles in the Corporate Governance guidelines implemented in PT
Remala Abadi Tbk. include:
- CGC Principles
This guide is based on the following GCG principles:
• Accountability: PT Remala Abadi Tbk. must be responsible for all actions and
decisions to stakeholders.
• Transparency: PT Remala Abadi Tbk. must be open and transparent in all
activities.
• Justice: PT Remala Abadi Tbk. must treat all stakeholders fairly and without
discrimination.
• Openness: PT Remala Abadi Tbk. must be open to communication and
feedback from stakeholders.
• Independence: PT Remala Abadi Tbk. must maintain independence from
external influence.
• Responsibility: PT Remala Abadi Tbk. must be responsible for social and
environmental impacts.
• Sustainability: PT Remala Abadi Tbk. must be committed to achieving
sustainable growth.
- Corporate Governance Structure
PT Remala Abadi Tbk's corporate governance structure must consist of the
following elements:
• General Meeting of Shareholders (GMS): The GMS is the highest body of the
company, tasked with supervising and controlling the company's
operations.
• Board of Commissioners: The Board of Commissioners oversees the
performance of the Board of Directors and provides advice.
• Board of Directors: Responsible for day-to-day operations.
• Audit Committee: Oversees the audit process and ensures compliance.
• Corporate Secretary: Ensures smooth operation and compliance with
regulations.
• Internal Audit Unit: Ensures compliance, effective risk management, and
goal achievement.
• Independent Auditor: External auditor appointed by the GMS to audit
financial reports.
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Corporate Governance
- GCG Practices
PT Remala Abadi Tbk. must implement good GCG practices in various fields,
including:
• Risk Management: Maintain an effective risk management system to
identify, assess, and manage risks.
• Compliance: Comply with all applicable rules and regulations in the
telecommunications industry.
• Information Disclosure: Openly and transparently disclose all relevant
information to stakeholders.
• Organizing GMS: Hold GMS periodically and in accordance with applicable
regulations.
• Performance Evaluation: Periodically evaluate the performance of Directors,
Commissioners, and the Management Team.
• Providing Remuneration: Determine remuneration for directors,
commissioners, and the Management Team fairly and transparently.
• Corruption Prevention: Implement an effective corruption prevention
system.
C. CODE OF ETHICS AND PROFESSIONAL RESPONSIBILITY
The Code of Ethics serves as the primary guide for every decision and action taken
by the Company. Key values in the Code of Ethics include integrity, honesty,
sustainability, justice, social responsibility, business ethics, and compliance with
policies and regulations.
Objectives of Implementing the Code of Ethics:
• Provide guidance for all management and employees in their behavior and
interactions with stakeholders.
• Maintain the Company's commitment to the principles of Good Corporate
Governance and create a conducive work environment.
• Instill understanding and implement ethical behavior among employees and
management to ensure compliance with legal and ethical provisions.
• Strengthen understanding of company values among stakeholders and create
a positive image of the Company.
• Provide guidance in making ethical business decisions and considering moral
and legal consequences.
The implementation of the Code of Ethics is expected to cultivate a culture of
ethical behavior among employees, both in fulfilling duties and responsibilities
and in making business decisions. This fosters high integrity, contributing to
increased productivity and positive performance. In daily operations, the
Company ensures the serious implementation of the Code of Ethics through
regular employee training and by reinforcing internal procedures for reporting
ethical violations.
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Corporate Governance The Company's identity is rooted in professional responsibility, extending beyond customers and shareholders to encompass employees, business partners, and society at large. The Company endeavors to fulfill its obligations by positively contributing to the social and environmental landscape in which it operates. Consequently, the Company's business activities prioritize sustainability and shared prosperity, considering the impact on various stakeholders. The Company's Code of Ethics and professional responsibilities are integrated into daily business practices, including resource management, relationships with suppliers and partners, and interactions with employees and customers, characterized by respect and integrity. The Company remains committed to strengthening a corporate culture that prioritizes these values, while continuously enhancing standards in sustainability, transparency, and accountability. Furthermore, the Company reinforces its ethical foundation and professional responsibility by cultivating stronger relationships with all stakeholders, while striving for sustainable growth and positive long-term impacts. D. VIOLATION COMPLAINT MANAGEMENT POLICY • Violation Complaints Policy •The Company consistently endeavors to ensure the effectiveness of existing GCG and internal control systems in mitigating the risk of violations. Consequently, there arises a necessity for a Violation Complaint Management Policy, serving as a platform for witnesses to report suspected violations. Complaints obtained through whistleblowing mechanisms warrant attention and subsequent follow-up actions, including the imposition of appropriate penalties, to serve as a deterrent for potential violators. The Violation Complaint Management Policy serves as a foundational guideline in addressing Violation Complaints from Stakeholders, ensuring the implementation of an efficient violation complaint resolution mechanism within a reasonable timeframe. The primary objective is to identify and rectify any issues within the Company that deviate from the applicable Code of Ethics. This Violation Complaint Management Policy applies to both management and employees across all Company business units, guiding them in their daily duties in alignment with the principles of Good Corporate Governance. • General Provisions for Handling Violation Complaints The Company is obligated to accept complaints of violations from both internal and external parties, regardless of whether the reporters choose to disclose their identities. To facilitate this process, the Company provides two complaint management channels: the Google PT Complaint Form "Remala Abadi" and via email (remalaabadi.wbs@remala.co.id). The form route is designated for internal complaints, while the email route is intended for external complaints. 070
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1. Complaint Handling Process
• The Internal Audit Team, as the Manager of Violation Complaints, verifies
incoming reports based on the team's records. Within 30 working days, the
Internal Audit Team decides whether an investigation into the violation
complaint is necessary, with the possibility of extending this period by a
maximum of 30 working days.
• If the verification results demonstrate that the complaint lacks evidence and is
not valid, it will not proceed further.
• In cases where verification reveals indications of a violation supported by
sufficient evidence, the complaint proceeds to the investigation stage.
• Complaints involving individual employees that require investigation are
handled by the Internal Audit Team at the Board of Directors level.
• Complaints involving the Board of Directors, Board of Commissioners,
supporting organs of the Board of Commissioners, and Heads of Work Units
requiring investigation are managed by the Internal Audit Team in
collaboration with the Board of Commissioners.
• Upon confirmation of violators based on investigation results, appropriate
actions are taken in accordance with applicable regulations. If the investigation
establishes disciplinary violations by an employee, a disciplinary hearing is
conducted according to regulations. If violations lead to criminal acts, the legal
process is pursued with law enforcement agencies, in coordination with the
Board of Directors or designated officials.
• If the investigation reveals that employees have committed violations leading
to criminal acts, the applicable legal process will be pursued by law
enforcement agencies. This action will be coordinated by the Board of Directors
or other authorized officials responsible for handling the case.
• The entire violation complaint process is overseen and administered by the
Internal Audit Team.
2. Follow-up Monitoring
• Follow-up monitoring of violation complaints is conducted by the Internal
Audit Team.
• The Internal Audit Team is responsible for informing the Board of Directors
and/or Board of Commissioners about received complaints, ongoing
investigations, and resolved cases, as needed.
• Protection and Appreciation
The Company is committed to providing protection for whistleblowers while
ensuring the confidentiality of both the reporter and the reported party until
further evidence is provided. Additionally, the Company may offer appreciation to
whistleblowers in accordance with Directors' policy for reporting proven violations,
thereby safeguarding the Company's assets and finances.
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E. SISTEM MANAJEMEN ISO
(INTERNATIONAL ORGANIZATION FOR STANDARDIZATION)
The Company has proven its commitment to the sustainable management
system of ISO (International Organization for Standardization) which the
Company has previously implemented ISO 20000-1: Service Management System
or (SMS) in the context of IT services, ensuring that IT services are managed
effectively, efficiently, and consistently. Now in 2024 the Company has carved a
new history by implementing 6 (six) new Management Systems, including.
1. Integrated Management System (IMS)
Management System Integration (IMS) refers to the merge of several
management systems, such as quality management system, environmental
management system, occupational health and safety management system, etc.
into one integrated management system that harmonizes various aspects of
management in an organization.
1. The Company has established an integrated policy that includes a
commitment to meet the various standards required by IMS, such as ISO 9001,
ISO 14001, and ISO 45001. This policy must be based on the principles of quality,
environment, health, and occupational safety.
2. The Company also identifies quality, environmental, health, and occupational
safety aspects related to its operational activities. This includes aspects such as
energy use, waste management, customer satisfaction, and employee
occupational health and safety.
3. After having identified the aspects and impacts, the Company conducted an
integrated risk and opportunity assessment to evaluate the risks related to
various aspects of management in IMS. The objective is to identify areas where
improvements or risk reductions are needed.
4. Based on the risk and opportunity assessment, the Company has planned and
implemented integrated programs that aim to improve quality, environmental,
health, and occupational safety performance in a balanced and sustainable
manner.
5. The Company has provided training to employees on the principles of IMS,
knowledge related to quality management, environment, health, and
occupational safety, as well as their role in supporting the implementation of
IMS.
6. The Company has conducted integrated supervision and monitoring of IMS
performance to evaluate the effectiveness of the programs that have been
implemented. The data obtained will be used for continuous improvement as
well as to meet the requirements of the relevant standards.
7. As a verification step, the Company conducts IMS audits internally or externally
to ensure that their integrated management system meets the requirements
of various standards incorporated into IMS.
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2. ISO 9001 : 2015, Quality Management System
ISO ISO 9001 certification marks an important milestone for the Company, as it
creates a quality-focused organizational culture. In the context of ISO 9001, the
Company has led by example and provided clear direction to each level of
management, ensuring an integrated quality in every aspect of the company's
operations. It includes the requirements that have to be met by a company or
organization in establishing an effective Quality Management System. By
obtaining this certification, the Company shows that the quality management
system implemented has achieved high quality standards. More than just a
recognition, ISO 9001 certification demonstrates the Company's commitment to
continuously improve the quality of service to society, creating continuous added
value in every interaction with customers
In order to meet customer expectations and needs on the quality of products and
services offered, the Company has made efforts to establish policies in stages
including:
1. In the implementation of ISO 9001:2015, the Company has established a quality
policy that includes a commitment to provide quality products or services to
customers, meet legal and regulatory requirements, and be sustainable in
quality improvement.
2. The Company has understood the needs and expectations of customers
related to the products or services provided. This is the basis for designing
processes that meet customer expectations.
3. The Company has planned the processes necessary to achieve quality
objectives, including setting performance indicators, developing operational
procedures, and controlling these processes to ensure consistency of results.
4. The Company has regularly measured and monitored their quality
performance. This includes measuring customer satisfaction, data analysis,
internal audits, and monitoring key processes.
5. Based on the results of performance measurement and evaluation, the
Company has taken corrective actions if discrepancies or opportunities for
quality improvement are found. In addition, the Company must also focus on
continuous improvement in all business processes.
6. The Company has established an effective communication with all employees
concerning quality management system. The employee involvement in
achieving the quality goals will increase their awareness and responsibility for
the quality of the products or services.
7. As a verification step, the Company can conduct quality audits internally or
externally to ensure that their quality management system meets the
requirements of ISO 9001:2015 and works as expected.
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3.
ISO 27001 : 2022, Information Security Management
ISO 27001 certification has proven that the Company prioritizes the protection of
information assets of the company and customers. With a focus on clear
information security policies, the Company ascertains that its teams adhere to the
best practices in protecting sensitive information. The Company's success in
obtaining ISO 27001 certification is not merely an internal achievement but it also
reflects a positive response to the challenges faced by the business sector in
Indonesia, particularly related to Cyber security. The credit of this achievement is
not only for the Company, but also all stakeholders, including customers and
business partners that play vital roles in this shared achievement. By improving
information security protection, the Company does not only strengthen customer
trust, but it also shows their commitment to become a leader in the information
technology industry in Indonesia
To ensure that the Company’s and Customers’ data security and protection is
maintained, the Company has taken concrete steps including the following:
1. The Board of Directors has issued a Decision Letter on the determination of
Business Continuity Plan Personnel with the aim of anticipating threats that
may endanger business continuity and ensuring that the business can
continue to operate well even when rocked by a crisis.
2. The Company implements Data Masking and Encryption which aims to
provide step-by-step guidance in applying masking and encryption techniques
to sensitive data in accordance with the ISO 27001 standard. The goal is to
protect the integrity and confidentiality of data during use, storage, and
exchange, thereby minimizing the risk of information security breaches.
3. The Company conducts Information Security Risk Identification &
Management to provide guidance in the process of identifying, evaluating, and
handling potential information security risks in the company's infrastructure.
This aims to maintain the integrity, confidentiality, and availability of company
data and information system.
4. The Company conducts Vulnerability Assessment, a systematic process of
identifying, classifying, and evaluating security vulnerabilities in the systems,
applications, or networks. It aims to organize and explain the steps to be
followed in conducting a vulnerability assessment of systems, applications, or
networks to identify potential information security threats and provide
appropriate mitigation recommendations.
5. The Company conducts Protection Assurance for malware which aims to
ensure effective protection against malware and other related threats in
accordance with ISO 27001 standards. The goal is to protect the system and
data from any potential damage and theft due to malware attacks.
6. The Company implements the Information Security Incident Handling
procedure in order to define the steps and administration that must be taken
for handling information security disruption and incidents related to the
Information Security system in the Company.
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4. ISO 37001 : 2016, Anti-Bribery Management System
ISO 37001 certification strengthens the company's position in the Indonesian
business market which is increasingly focused on rejecting all forms of corruption,
and involving all levels of management in ensuring anti-bribery compliance and
implementing a management system that assists in the prevention, detection
and response to acts of bribery. Therefore, ISO 37001 certification is not only a
certification but also an effective additional tool in mitigating, detecting and
following up on existing risks in a structured and effective manner. This shows that
the company is not only satisfied with this achievement, but also determined to
continue to improve their efforts in the fight against bribery and to make the
company clean, transparent and with integrity
To combat any forms of corruption, the Company has implemented a
management system including:
1. The Company has made an anti-bribery management system policy which
aims to mitigate, detect and follow up on the riks of corruption crimes.
2. The Board of Directors has issued a Decision Letter on the determination of
personnel for Anti-Bribery Compliance Function (FKAP) that have the
responsibility or authority to carry out the operations of SMAP.
3. The Company has implemented Due Diligence on vendors or suppliers, both
outside and within the country, which aims to ensure that due diligence on
vendors/suppliers is conducted correctly, for the purpose of finding out
whether the supplier has a potential risk of bribery or not and determine the
necessary follow-up to prevent the risk of bribery.
4. The Company has implemented Due Diligence on employees with the aim of
ensuring that personnel due diligence is carried out correctly, for the purpose
of finding out whether the personnel have a potential risk of bribery or not.
5. The Company has implemented a Whistle Blowing System and Investigation
procedure that aims to ensure that bribery reporting through the WBS channel
and its investigations are carried out correctly to enhance the effectiveness of
the bribery detection system within the Company.
6. The Company has implemented a Gratification Control Procedure which aims
to ensure that gratification handling is carried out correctly so that it does not
violate the principles of integrity and does not damage the good name of PT
Remala Abadi.
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5. ISO 45001 : 2018, Occupational Health and Safety Management System
Through ISO 45001 Certification, the Company does not only address the
challenges related to its commitment to improving Occupational Health and
Saety (K3) performance, but also affirms its proactive approach to mitigating risks.
These measures indicate the Company's success in prioritizing employee
well-being and setting high standards for the rest of the industry to follow. The
Company thus has proven itself as a pioneer in ensuring occupational health,
safety and welfare, while also inspiring other companies to prioritize the same
aspects in their operations.
The Company has proven its commitment to awareness in prioritizing
Occupational Health and Safety in favor of the welfare of Employees in minimizing
the risk of Occupational Accidents (KAK) and Occupational Diseases (PAK) which
include:
1. The Company has conducted a thorough analysis of potential risks that may
affect the health and safety of employees and taken steps to manage them
2. Develop and communicate clear Occupational Health and Safety policies,
which reflect the company's commitment to occupational health and safety.
3. The Company organized training and awareness programs for all employees to
understand the importance of Occupational Heallth and Safety and how to
apply it in the workplace.
4. The Company involves employees in the decision-making process related to
Occupational Health and Safety to increase their involvement and concern for
safety in the workplace.
5. The Company implements a monitoring and measurement system to assess
the performance of Occupational Health and Safety on a regular basis and
conducts audits to ensure compliance with the ISO 45001 standard.
6. Identify non-conformities in the Occupational Health and Safety management
system and implement corrective and preventive measures to improve the
effectiveness of the system.
7. Conduct regular evaluations and reviews of the Occupational Health and Safety
management system to identify areas for improvement and ensure the system
remains relevant and effective.
8. Provide adequate facilities and infrastructure to support the implementation
of the Occupational Health and Safety system, including personal protective
equipment (PPE) for employees.
6. ISO 14001 : 2015, Environmental Management System
In the ISO 14001 Framework, the Company shows concern for the environment
and directs its organization towards environmental sustainability. They are
committed to mitigate environmental impact and being role models in the
implementation of environmentally friendly practices. Cross-departmental
collaboration is enhanced to identify opportunities for environmental
improvement and ensure social and environmental responsibility is integrated in
every decision. Through ISO 14001 certification, the Company responds to the
current challenges in the Indonesian business that focuses on the environment.
The company shows a commitment to building sustainable solutions for the
society.
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6. ISO 14001 : 2015, Sistem Manajemen Lingkungan
This commitment has been proven by the Company by optimizing the
implementation of the ISO 14001 management system in stages including:
1. Integrated policy development, especially on issues of environmental quality,
protection, health, information security assurance and other matters. The
Occupational Health and Safety and Environmental Management System
Policy has been established by the Board of Commissioners in an integrated
manner as the goal of equal understanding to all levels of management and
the creation of a common perception of the policy, so that an effective
relationship is established.
2. The Company has made hazard identification, risk assessment, so that the
environmental impact aspects related to work activities, both routine and
non-routine, may run securely, smoothly, safe and sound and do not cause
pollution/damage to the environment through the Identification and
Assessment of Occupational Health, Safety and Environment (K3L) Risk and
Opportunity Records.
3. The Company conducted a training related to Occupational Health, Safety and
Environment every 6 months to educate their employees. The training
comprised of 2 levels, namely the management level and the staff level.
4. Work Environment Measurement and Feasibility Testing.
The Company has carried out Work Environment Measurement and Feasibility
Test which is an aspect of Hygiene in the workplace which includes Physics,
Chemical Factors, Biological Factors, Ergonomics and Psychology that may
affect safety and health as well as labor productivity. In compliance with the
Regulation of the Minister of Manpower of the Republic of Indonesia
(PERMENAKER) No. 05 of 2018, Companies are required to conduct Inspection
and Testing of K3 Work Environment. The Inspection and Testing can be
implemented through the Occupational Safety and Health Service Company
(PJK3) which has received SKP (Employee Performance Targets) from the
Ministry of Manpower of the Republic of Indonesia.
5. Conducting K3 and Hazardous Materials Inspections in Work Areas and
Warehouses
The Company has always been active in checking or detecting all factors
ranging from equipment, work processes, materials, work areas, to procedures
that may potentially cause injuries or occupational diseases (PAK). This is to
mitigate accidents at work or losses.
By holding a nationally-recognized ISO certification, the Company is in the
position to strengthen their reputation as a responsible and high-quality company
in the eyes of customers, business partners and the wider community. The
application and implementation of this ISO Management System is not only a
great achievement for the Company but also provides an example of how business
can be an agent of positive change in the society. With continued commitment to
improving quality, enhancing information security, minimizing the occurrence of
corruption, safeguarding the environment, and prioritizing the safety and health
of employees, the company is not only investing in their short-term. but also
long-term success.
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F. ORGANIZATIONAL STRUCTURE
Internal Audit
CTO Service Director
HR, GA,
Assistant CTO & Legal Manager
New Roll Out GM GM ICT & Technology
Client Last
Backbone FTTH Mile IKR
Design
FOC & Maintenance
Maintenance Prev Relokasi + IMP
Network Planning &
Standardization Manager
BTS + ME
MSP Manager
Project Manager
Quality Control
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President Commissioner
President Director
Corporate Secretary
Chief Sales &
Marketing Manager Chief Financial Officer
Finance Manager
Nethome Customer Relation
Accounting Manager
Tachyon Marketing Manager
Tax Officer
High Rise
Building Division Audit Manager
Corporate Business
Partner Development
Government Division
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Corporate Governance G. IMPORTANT LEGAL MATTERS Throughout 2024, the Company was not involved in any direct legal cases that may significantly affect the company's business continuity and operations. However, the company remains alert against potential legal risks that may arise along with regulatory changes in the internet service provider industry. The Company is active coordinating with the relevant government authorities in terms of compliance with regulations and policies applicable in the internet service provider industry, including obligations related to the supervision and monitoring of internet traffic, as well as the obligation to maintain the quality of services provided to customers. We also go through several processes concerning licensing for the expansion of our infrastructures and services in the respective regions. The Company is also committed to maintaining the privacy and security of customer data in accordance with applicable personal data protection regulations, including the latest Personal Data Protection Law. The Company ensures that appropriate measures have been taken to prevent unwanted violations and maintain compliance with applicable laws. During the process of dispute resolution with the Client, the Company will prioritize fairness and efficiency. Some customer complaints related to service quality and technical matters have been resolved through mediation and negotiation without the need of going through formal legal procedures. The company is constantly striving to improve the customer experience and minimize potential disputes in the future The handling of deviations from the Company Regulations and the Code of Ethics and Professional Responsibility is carried out through an in-depth investigation and based on facts, while the decision is made and taken based on considerations of the consequences of the actions, the degree of intentionality and the motive of the action. Through careful and objective consideration, the Board of Directors will decide on the type of sanction that is adjusted to the weight of the deviation and the organizational hierarchy (rank or position of the employee). Sanctions to employees can be in the form of verbal reprimands, warning letters (I, II, III), not being given salary increases, ranks or bonuses, and termination of employment (PHK). Especially for termination of employment, after obtaining the approval of the Board of Directors, it is followed by the submission of a permit application to the Ministry of Manpower in accordance with the Labor Law of the Republic of Indonesia. The Company is aware of the potential legal risks related to regulatory changes in the information and communication technology sector, as well as regulations that may affect the company's business model, therefore the Company will continue to monitor these changes and ensure compliance with all applicable legal provisions to mitigate the negative impacts on the company's operations. The Company will continue to make its best efforts to resolve all legal matters in a wise manner and in accordance with applicable laws, as well as maintain good relations with all related parties. 080
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H. ANTI – CORRUPTION, BRIBERY, AND GRATIFICATION POLICY
• Introduction
In carrying out its business activities, the Company consistently upholds healthy
and good corporate governance. This commitment positively impacts business
progress and ensures long-term business sustainability. To realize these goals, the
Company has developed various strategic policies to maintain management order
within its organization.
The strategic policies include the Whistle Blowing System (WBS), Investigation,
and Gratification Control Procedures. These aim to ensure proper reporting and
investigation of bribery through the WBS channel and effective handling of
gratification to uphold integrity and preserve the Company's reputation.
• Policy Scope
This policy applies to the Company and all stakeholders, including external
parties, Directors, the Board of Commissioners, Management, Employees
(permanent, contract, and temporary), and work partners, covering all business
activities.
• General Principles
The principles outlined in this policy stem from the Company's commitment to
integrity and sustainable business practices. This policy requires the Company to
adhere consistently to the values of transparency, accountability, responsibility,
integrity, and fairness throughout all business activities and jurisdictions. It fosters
a culture where corruption, bribery, and gratification are never acceptable. The
following are the principles of this policy:
1. Zero Tolerance for Corruption
The Company has no tolerance for acts of corruption, bribery, and gratification,
prohibiting all forms, whether direct or indirect. The Company will not tolerate
employees or third parties involved in acts of bribery and corruption.
2. Commitment to Combat Bribery, Gratification, and Corruption
The Company is committed to proactively fighting corruption, bribery, and
graft. It aims to be an industry role model by implementing the best
anti-bribery standards and practices, investing in employee training and
awareness, and preventing bribery and corruption by third parties, including
down the supply chain. The Company reserves the right to refrain from
relationships with third parties if there is any doubt about their integrity.
3. Commitment to Compliance with Laws and Regulations
complying with laws and regulations in all operational areas, given its broad
geographic presence.
Bribery and Gratification Anti-Corruption Program
To fulfill the commitments and principles of this policy, the Company has
developed a program or procedure consisting of the following components:
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• Whistleblowing System and Investigation Procedures
1. The Board of Commissioners encourages internal personnel and partners to
report any indications of bribery or other fraud, whether observed directly or
based on information from others.
2. To encourage reporting, the Board of Commissioners ensures safety and
confidentiality for whistleblowers unless disclosure is ordered by the court.
3. A WBS channel is provided to facilitate reporting. Reporters may also report
directly to uninvolved officials, including the Company Owner, via email:
remalaabadi.wbs@remala.id.
4. Reporters may remain anonymous and must provide logically acceptable
preliminary evidence, avoiding reports based on rumors.
5. Fraud and bribery are serious disciplinary violations with potential dismissal
(PHK) and possible legal action. Further investigations will be conducted unless
the perpetrator is caught red-handed or there is clear video/document
evidence.
6. The Investigation Team must be free from any conflict of interest related to the
case.
7. The Internal Audit Team identifies reports of suspected bribery, collaborates
with Top Management to determine the investigator and necessary resources,
and ensures objectivity.
8. Internal investigators document facts/evidence and report findings to both the
Internal Audit Team and Top Management, which determines the follow-up
actions.
9. Internal Audit and Top Management evaluate the investigation process and
handling of bribery, ensuring documentation is complete and confidential.
10. Investigation results may confirm or disprove violations or lead to the discovery
of additional cases.
11. If the investigation confirms a loss to the company of at least IDR 100,000,000,
the internal investigation report will be forwarded to an external investigative
agency.
12. Top Management will impose sanctions for violations, including:
1. Strong Warning Letter
2. Termination of employment
3. Fines of at least twice the proceeds of corruption
4. Criminal prosecution or imprisonment
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• Gratification Control Procedures
1. The Company prohibits giving to external parties, except for reasonable
service-related facilities, such as lodging, transportation, and meals during
Company services.
2. Personnel are prohibited from accepting gratification as defined by the
Company.
3. Prohibited gratuities include money or goods valued at Rp. 10,000,000 or more
from business-related parties, which must be reported to the Whistle-Blowing
System Manager.
4. Gratuities not in the prohibited category and other reasonable gifts must still
be reported to the Anti-Bribery Compliance Function via Google form:
https://bit.ly/gratificationremala.
5. Personnel must refuse prohibited gratuities given directly by the giver. Gifts
received without prior notification must be reported and submitted to Internal
Audit.
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I. CORPORATE GOVERNANCE STRUCTURE
General Meeting
of Shareholders
Board of
Direksi Commissioners
President Directors Nomination & Risk and
Remuneration Committee Audit Committee
Compliance Risk
Directors
Corporate
Secretary Internal Audit Risk & Compliance
I. GENERAL MEETING OF SHAREHOLDERS (GMS)
The General Meeting of Shareholders (GMS) is the highest governing body of the
Company, holding authority that is not granted to the Directors or the Board of
Commissioners, as regulated by applicable laws, regulations, and the Articles of
Association. The GMS comprises the Annual General Meeting of Shareholders
(AGMS) and the Extraordinary General Meeting of Shareholders (EGMS). The GMS
serves as a forum for Shareholders to exercise their rights and authority, express
opinions and suggestions, vote, and make decisions regarding the activities and
management of the Company.
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5 working days * 21 working days **
.01 .02 .03 .04 .05 .06
Informing the GMS GMS invitation GMS Announcement Minutes of
OJK announcement on Minutes of GMS
concerning GMS submitted to
GMS agenda; OJK
14 working days ** 2 working days
30 working days
* By not taking into account the date of the GMS announcement
** Not taking into account the announcement date and summons date
*** Not taking into account the date of the summons and the date of the GMS
The authority of the GMS, as regulated in the Company's Articles of Association,
includes:
1. Approving the annual report and the supervisory duties report of the Board of
Commissioners for the relevant financial year.
2. Approving the use of Company profits.
3. Ratifying the financial report, including the balance sheet at the end of the
financial year and the profit and loss statement for the financial year.
4. Appointing or authorizing the Board of Commissioners to appoint a Public
Accounting Firm for the current year.
5. Appointing and/or dismissing members of the Company's Board of Directors
and Board of Commissioners.
6. Determining remuneration for members of the Board of Directors and Board
of Commissioners.
7. Approving additional authorized capital and/or paid-up and issued capital.
8. Ratifying changes to the Company's Articles of Association.
9. Approving mergers, consolidations, takeovers, separations, bankruptcy
petitions, extensions of the time of establishment, and dissolution of the
Company.
10. Approving the transfer, relinquishment of rights, or use as collateral for all or
most of the debt with a value of more than 50% of the Company's net assets in
one or more transactions, whether related to each other or not.
11. Approving the Company's corporate actions in accordance with applicable
laws and regulations.
12. Approving material transactions and conflicts of interest based on the limits of
authority regulated in statutory regulations.
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• The Company's Efforts to Encourage Shareholder Participation
PT Remala Abadi Tbk provides access for Shareholders to obtain information and
materials related to the General Meeting of Shareholders (GMS) on the Company's
website. Materials related to the agenda to be discussed at the GMS are also
available at the Company's office during working hours from the date of the
Invitation to the GMS. The implementation of e-GMS allows shareholders to
participate virtually, eliminating the limitations of attending the GMS in person.
• General Requirements
The general provisions and procedures for holding a GMS refer to the Financial
Services Authority Regulation No. 15/POJK.04/2020 concerning the Plans and
Implementation of the General Meeting of Shareholders of Public Companies
("POJK 15/2020"). The mechanism for exercising voting rights by shareholders at
the GMS or EGMS is regulated to allow voting directly, through proxies, or
electronically.
The GMS must be held no later than six months after the financial year ends. At
the GMS, the Board of Commissioners and Directors present and report the
following:
1. Annual Report
2. Recommendations for the use of the Company's net profit
3. Appointment of a Public Accounting Firm to audit the Company's financial
statements for the current financial year
4. Determination of the Company's Board of Commissioners and Directors,
including honorarium, allowances, salaries, bonuses, and other remuneration
5. Other matters requiring shareholder approval for the benefit of the Company
Rules for the General Meeting of Shareholders and Decision-Making Process
1. Language and Chairing of the Meeting
Meetings are conducted in Indonesian and chaired by a member of the
Company's Board of Commissioners.
2. Physical Meeting Arrangements
Meetings are held physically with limitations on the number of participants
allowed in the room.
3. Proof of Authority
The Chair of the Meeting has the right to request proof of authority from those
attending.
4. Eligibility to Attend
Only Shareholders or their authorized Proxies registered in the Company's
Register of Shareholders up to one working day before the invitation to the
Meeting are entitled to attend or be represented.
5. Discussion of Meeting Agenda
After discussing the Meeting agenda, the Chair or an appointed party may
address written questions, opinions, proposals, or suggestions related to the
agenda from Shareholders or their proxies, using the following mechanisms:
• Attendees can raise their hand and write on the sheet provided by the
Meeting officer.
• Questions, opinions, proposals, or suggestions are limited to three times per
agenda item and must be directly related to the agenda being discussed.
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6. Decision-Making
Decisions are made by deliberation to reach consensus. If consensus is not
achieved, decisions are made by voting.
7. Voting Rights
Each share gives the holder one vote. Shareholders with more than one share
vote only once, representing all their shares.
8. Latecomers
Shareholders or proxies arriving after registration closes, even if the Meeting
has not started, cannot ask questions or vote.
9. Minutes of Meeting
Minutes of the Meeting are documented in a Deed of Meeting Minutes drawn
up by a Notary.
10. Validity of Minutes
The Deed of Meeting Minutes serves as valid evidence for all Shareholders and
third parties.
AGENDA GMS
No. Agenda
1 Approval of the Annual Report and Annual Financial Report for the
financial year ending December 31, 2023.
Determination of the Company's profit and loss for the financial year
2
ending December 31, 2023.
Determination of the amount of salary and other allowances for
3
members of the Board of Directors and members of the Board of
Commissioners of the Company.
4 Approval of the Appointment of a Public Accountant and/or Public
Accounting Firm.
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II. BOARD OF COMMISSIONERS
The Board of Commissioners, in accordance with applicable laws and regulations,
represents Shareholders to oversee the implementation of company policies and
strategies carried out by the Board of Directors. They also provide direction and
advice to the Board of Directors in managing the Company with good faith, care,
and responsibility, aiming to strengthen the Company's image in the eyes of the
public and Shareholders.
• Legal Basis
1. Law No. 40 of 2007 concerning Limited Liability Companies.
2. OJK Regulation No. 33/POJK.04/2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies.
3. Company Articles of Association.
• Board of Commissioners Charter
The Company has a Work Code of Conduct and Code of Ethics for the Board of
Commissioners, also known as the Board Manual. This manual serves as a guide
for Board members to maintain professional, productive working relationships
and to efficiently carry out their duties.
It includes explanations regarding:
1. Criteria and composition.
2. Duties and responsibilities.
3. Work ethics, including regulations on conflicts of interest, confidentiality of
Company documents, and compliance with applicable regulations.
4. Procedures for holding meetings, including meeting quorum and voting
rights.
5. Remuneration.
6. Division of authority.
• Membership and Term of Service
The requirements for membership of the Board of Commissioners are as follows:
1. Good morals, ethics, and integrity.
2. Capable of legal actions.
3. Within the five years before appointment and during tenure:
• Never declared bankruptcy.
• Never been found guilty of causing a company to be declared bankrupt
while serving as a member of the Board of Directors or the Board of
Commissioners.
• Never been convicted of a criminal offense detrimental to state finances or
related to the financial sector.
• Never served as a member of the Board of Directors or the Board of
Commissioners while committing the above offenses.
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Members of the Board of Commissioners are appointed and dismissed at the
General Meeting of Shareholders for a period until the closing of the third Annual
General Meeting of Shareholders since their appointment. The position ends if
they resign, no longer meet the requirements, die, or are dismissed based on a
GMS decision.
Name Position
Verah Wahyudi S. Wong President Commissioner
Ahmad Alamsyah Saragih, S.E. Independent Commissioner
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Corporate Governance III. BOARD OF DIRECTORS The Board of Directors collectively holds authority and responsibility for managing the Company in alignment with its aims, objectives, vision, and mission as stipulated in the articles of association. They operate under the mandate of the shareholders and stakeholders, managing the Company's operations, implementing necessary actions and policies, and ensuring efficient operation while adhering to applicable laws and regulations. Richard Kartawijaya President Director Chief Executive Officer Richard Kartawijaya obtained his Master of Marketing Business at Esa Unggul University in 1993, after previously earning a Bachelor's degree in Electrical Engineering from Atma Jaya Catholic University in 1982. Richard Kartawijaya has served as the Chief Executive Officer (CEO) at PT. Remala Abadi since 2022, a position that he is holding up to the present time. In addition, Richard has also been active as the Owner at BEATUS Home Living since 2020, Previously, Richard served as CEO & President Director at PT. Graha Teknologi Nusantara (2015 – 2017), as CEO and President Director at PT. Link Net, Tbk (2013 – 2015). He was also in the management of PT. Ander Cakra Buana during ( 2009 – 2013). 090
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Samuel Adi Mulia
Finance Director
Chief Financial Officer
Samuel Adi Mulia studied Accounting at Trisakti
University and earned a Bachelor of Economics in
Accounting from Trisakti University in 1993.
Samuel Adi Mulia has served as the Finance Director of
PT. Remala Abadi since 2023. Previously, Samuel had the
responsibility as Internal Control Manager (Function
Strategic & Cost Control Manager) at PT. Satria Antaran
Prima Tbk (2019 - 2020), Finance Director at PT. Klaai
Dendan Lestari and PT. Pat Petulai Energi (2017 – 2019)
and PT. Intan Baruprana Finance Tbk (2012 – 2017).
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Legal Basis
1. Law No. 40 of 2007 concerning Limited Liability Companies.
2. OJK Regulation No. 33/POJK.04/2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies.
3. Company Articles of Association
4. Board Manual & Company Code of Ethics
Work Guidelines and Code of Ethics for Board of Directors
The Company has established a Work Code of Conduct and Code of Ethics for the
Board of Directors, known as the Board Manual. This manual serves as a guide for
Board members to maintain professional, productive working relationships and
to efficiently perform their duties. The Board Manual includes explanations
regarding, among other things:
1. Criteria and Composition
2. Duties and Responsibilities
3. Work Ethics, which include:
• Regulations regarding conflicts of interest
• Confidentiality of Company documents
• Compliance with applicable regulations
4. Procedures for Holding Meetings, which encompass:
• Meeting quorum
• Voting rights
5. Remuneration
6. Division of Authority
Board of Directors Duties and Responsibilities
Perseroan telah memiliki Pedoman Tata Tertib Kerja dan Kode Etik bagi Direksi
atau disebut Board Manual. Board Manual berfungsi sebagai pedoman bagi
anggota Direksi guna menjaga hubungan kerja yang profesional dan produktif
serta efisien dalam menjalankan tugasnya. Board Manual meliputi penjelasan
antara lain mengenai:
1. Approval, Registration, and Confirmation of the Articles of Association Submit
the Articles of Association and any amendments to the Ministry of Law and
Human Rights for approval or registration and to the State Printing House for
confirmation.
2. Share Administration
Prepare and maintain (or appoint a Securities Administration Agency to
manage) share administration records, including:
a. nama dan alamat semua Pemegang Saham;
b. jumlah, angka, dan tanggal akuisisi saham atau sertifikat saham gabungan;
c. nama dan alamat penjaminan saham perusahaan;
d. informasi penting lainnya.
3. Special Share Administration
Prepare and maintain special records regarding share ownership and business
relationships of the Directors, Board of Commissioners, and their respective
families within the company, including the dates shares were acquired.
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4. Company Documents
Maintain all important lists, administrative records, and company documents,
including decisions, minutes of the GMS, minutes of meetings of the Board of
Directors, and minutes of meetings of the Board of Commissioners within the
company's domicile. Provide access to Shareholders in accordance with the
law.
5. Company Accounts
Maintain all company accounts and financial documents in accordance with
accounting standards, and provide access to Shareholders as stipulated by law
and the Articles of Association.
6. Integrated Annual Report
Prepare an annual report within 5 months from the end of the financial year,
which includes:
a. Financial statements, including financial data for the latest and previous
financial years (profit and loss statements, cash flows, changes in equity,
and other related data)
b. Company activity reports
c. Corporate social responsibility report
d. Events impacting company activities
e. Board of Commissioners' report on supervisory duties from the previous
financial year
f. Names of all members of the Board of Directors and Board of
Commissioners
g. Salaries or honorariums given to members of the Board of Commissioners
and Directors
7. Board of Directors Meetings
Hold Board of Directors Meetings in accordance with applicable regulations.
8. Business Plan
Submit the company's business plan and budget to the Board of
Commissioners for approval no later than 60 days before the financial year
ends. If not submitted on time, the previous year's business plan will be used.
9. Company Strategy
Determine the company's business strategy, and review, monitor, and
supervise its implementation.
10. Company Vision and Goals
Determine the Company's vision and goals regularly and conduct reviews to
ensure they remain aligned and relevant to the Company's business.
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IV. CORPORATE SECRETARY
Pursuant to OJK Regulation Number 35/POJK.04/2014 dated December 8, 2014
concerning Corporate Secretaries of Issuers or Public Companies ("POJK Number
35/2014"), the Company has appointed Maureen Graciela as the Corporate
Secretary effective February 26, 2024. This appointment was made based on
Decree Number 023/CSRA/IPO/DIR/II/2024 concerning the Establishment of a
Corporate Secretary.
a. Compliance and Advising: Provide input to the Company's Directors to ensure
compliance with applicable provisions, including but not limited to Law
Number 40 of 2007 concerning Limited Liability Companies, Law Number 8 of
1995 concerning Capital Markets, and other applicable regulations in the
Republic of Indonesia. This also includes adherence to general corporate
governance norms.
b. Capital Market Development: Stay informed about developments in the
Capital Market, especially regulations applicable in the Capital Market sector.
c. Liaison: Act as a liaison between the Financial Services Authority, Indonesian
Stock Exchange, stakeholders, and the public.
d. Public Relations: Maintain good relations between the Company and the mass
media.
e. Investor Relations: Provide services to the public (investors) for any information
required by investors relating to the condition of the Company.
f. Support Activities: Carry out activities that support the Company's operations,
including preparing Annual Reports, facilitating the General Meeting of
Shareholders, ensuring Information Disclosure, etc.
g. Good Corporate Governance: Prepare and promote Good Corporate
Governance (GCG) practices within the Company.
h. Documentation: Maintain and prepare Company documentation, including
minutes from Directors' Meetings and Board of Commissioners' Meetings, and
related matters.
In addition, the Corporate Secretary can act as a liaison between company
management and external parties such as clients, vendors, or other business
partners. They also assist in compiling administrative reports and maintaining the
confidentiality of company information.
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Maureen Graciela
Corporate Secretary
Corporate Secretary Information
Adress : Graha Mustika Ratu Jalan Gatot Subroto No.74-75,
South Jakarta
Telephone : +62 21 8370 9269
Email : corporatesecretary@remala.id
Education
• 2022 - 2025 : Bachelor Degree – BINUS UNIVERSITY
• 2018 - 2021 : Associate’s Degree – STIKS TARAKANITA
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V. AUDIT COMMITEE
• Formation and Charter
The Company has established an Audit Committee and formulated an Audit
Committee Charter, which serves as a work guideline for the Audit Committee.
The formation and operation of the Audit Committee are regulated by POJK No.
55/2015. According to Decree Number: 001/SK-RA/KOM/XII/2023 concerning the
Establishment of the Audit Committee dated November 18, 2023, the term of
office for the Audit Committee must not exceed that of the Board of
Commissioners as stipulated in the Company's Articles of Association. The
committee members can be re-elected for one additional period.
• Audit Committee Duties and Responsibilities
The Audit Committee is tasked with providing independent professional opinions
to the Company's Board of Commissioners on reports or issues submitted by the
Company's Directors. It also identifies matters requiring the Board of
Commissioners' attention. The specific duties include:
a. Annual Activity Plan: Create an annual activity plan approved by the
Company's Board of Commissioners.
b. Financial Information Review: Review financial information to be released by
the Company, including financial reports, projections, and other financial data.
c. Compliance Review: Assess the Company's compliance with laws and
regulations related to its activities.
d. Audit Implementation Review: Conduct a review and assessment of audits
performed by internal auditors and oversee follow-up actions taken by the
Company's Directors on internal auditor findings.
e. Complaint Review: Review and report to the Board of Commissioners on
complaints related to the Company.
f. Confidentiality: Maintain confidentiality with the Public Accountant regarding
Company data and information.
g. Public Accountant Relations: Supervise relations with Public Accountants and
hold meetings or discussions with them.
h. Guideline Management: Create, review, and update Audit Committee
guidelines as necessary.
i. Responsibility Assessment: Assess and confirm that all responsibilities stated
in the Audit Committee Guidelines have been fulfilled.
j. Independent Opinion: Provide an independent opinion in case of a
disagreement between management and the Public Accountant regarding
the services provided.
k. Public Accountant Recommendation: Recommend the appointment of a
Public Accountant to the Board of Commissioners, based on considerations of
independence, scope of assignment, and fees.
l. Risk Management Review: Review the risk management activities carried out
by the Directors and, if applicable, by the risk monitoring function under the
Board of Commissioners.
m. Conflict of Interest Review: Review and advise the Board of Commissioners on
potential conflicts of interest within the Company.
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• Audit Committee Authority
a. Access: Have full, free, and unlimited access to records,
employees, funds, assets, and other company resources
relevant to their duties.
b. Communication: Communicate directly with
employees, including the Board of Directors and parties
performing the risk management internal audit
function, and Accountants regarding the duties and
responsibilities of the Audit Committee.
c. Independent Assistance: Involve independent parties
outside the Audit Committee members as necessary to
assist in carrying out their duties.
d. Additional Authorities: Exercise other authorities
granted by the Board of Commissioners.
Audit Committee Composition and Profiles
Chairman : Ahmad Alamsyah Saragih, S.E.
Ahmad Alamsyah Saragih, S.E., studied
Economics at Padjadjaran University and then
earned a Bachelor of Economics degree from
Padjadjaran University, Bandung in 1992.
The following is the work history of the
Company's Audit Committee:
Ahmad Alamsyah Saragih serves as the
Company's Independent Commissioner. In
addition, Alamsyah has also been active as
a GCG Advisor in the Indonesian Battery
Industry since 2022. Previously, Alamsyah
had held various important roles as one of
the leaders of the Indonesian
Ombudsman for the 2016–2021 period
overseeing the Economics and Finance
sector.
He also led the Special Audit Unit at the state
institution. Alamsyah also served as Chairman
and Member of the Indonesian Central
Information Commission in the period
2009–2013. Previously he worked as a Local
Governance Specialist at the World Bank
Jakarta in the Local Governance Reform
Initiative (ILGR) program in 2002–2007.
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Member 1 : Sunandar Ichsan
Education :
• 1993: Master of Business Administration, The University of Hull, London
(Graduated with Distinction)
• 1988: Bachelor Degree in Accounting, Faculty of Economics, Atma Jaya Catholic
University of Indonesia, Jakarta
Work Experience :
• 2022 – Present: Director, PT Lautan Rejeki Luas
• 2023 – Present: Tax Advisor, PT Ega Tekelindo Prima
• 2009 – Present: Partner, KKP Sundara Ichsan, SH, MBA
• 2015 – 2022: Independent Audit Committee Member, PT Eterindo Wahanatama
Tbk.
Member 2 : Sudarmana, SE., MH., Ak., CA., CPA., CACP., CFI.
Education :
• 1994 : Bachelor Degree in Accounting, Brawijaya University
• 2024 : Master of Law Program, Janabadra University
Work Experience :
• 2022 – Present: Branch Manager, KAP Budiman, Wawan, Pamudji & Partners,
Karanganyar
• 2021 – Present: Audit Committee Member, PT Satria Antaran Prima Tbk., Jakarta
• 2016 – Present: Head of the Sudarmana Accounting Services Office
• 2019 – 2022: Branch Manager, KAP Mahsun, Nurdiono, Kukuh & Partners,
Surakarta
• 2018 – 2019: Partner, KAP Budiman, Wawan, Pamudji & Partners, Surabaya
• Audit Committee Charter and Meetings
To comply with Article 12 of POJK No. 55/2015, the Company has established an
Audit Committee Charter dated November 18, 2023. According to POJK No.
55/2015, the Audit Committee meetings are held periodically at least once every
three months and must be attended by more than 50% of the total members. The
meetings involve discussions and preparation of a comprehensive work program
to implement supervision over the performance of the Board of Directors.
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VI. INTERNAL AUDIT WORK UNIT
The Internal Audit Department at PT Remala Abadi Tbk operates under the
provisions stipulated in Financial Services Authority Regulation No.
56/POJK.04/2015 concerning the Establishment and Guidelines for Preparing the
Internal Audit Unit Charter (POJK 56/POJK.04/2015).
• Position of the Internal Audit Work Unit:
The following is an explanation of the position and function of the internal audit
work unit:
1. Position of the Internal Audit Work Unit:
The Internal Audit Work Unit is positioned under the auspices of the Board of
Directors or the Company's Audit Committee. This arrangement ensures the
independence and autonomy of the Internal Audit Work Unit, enabling it to
carry out its duties without undue interference from company management.
2. Functions of the Internal Audit Work Unit:
• Evaluation and Inspection: Responsible for evaluating and inspecting the
company's systems, procedures, and business activities to ensure they are
effective, efficient, and compliant.
• Internal Control: Assesses and enhances the company's internal control
system to prevent misuse, fraud, and ensure the smooth continuity of
operations.
• Preparation of Audit Plan: Develops an internal audit plan based on risk
analysis to set audit priorities and create an effective audit schedule.
• Providing Improvement Recommendations: Offers recommendations for
improvements to company management following audits to enhance
systems, processes, and performance.
• Follow-up Monitoring: Monitors the implementation of recommended
improvements, providing regular progress reports to management.
With its function, the internal audit work unit is at the forefront in maintaining
the integrity, transparency, and sustainability of the company through
evaluation, control, and recommendations provided to management.
• Internal Audit Duties and Responsibilities
The duties and responsibilities of Internal Audit are guided by the regulations of
the OJK and The Institute of Internal Auditors ("IIA") concerning standards and
codes of ethics. The Internal Audit functions must be implemented with
independence. Key responsibilities include:
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1. Annual Audit Plan: Develop an annual audit plan with a risk-based approach
covering finance, accounting, operations, human resources, marketing,
information technology, and other activities.
2. Implementation of Audit Plan: Execute the approved annual audit plan,
including special assignments at the request of the President Director and
Board of Commissioners.
3. Inspections and Assessments: Conduct inspections and assessments to
evaluate the efficiency and effectiveness of finance, accounting, operations,
human resources, marketing, information technology, and other activities.
4. Improvement Suggestions: Provide suggestions for improvement and
objective information about examined activities to all levels of management.
5. Audit Reports: Prepare and submit audit result reports to the President
Director, Board of Commissioners through the Audit Committee, and related
parties.
6. Follow-up Monitoring: Monitor and evaluate the adequacy of the follow-up on
audit results by the auditee and report the completion status to the President
Director and Board of Commissioners through the Audit Committee.
7. Professionalism Maintenance: Maintain the professionalism of internal
auditors through continuing education programs and certification programs
to enhance their knowledge and skills.
8. Cooperation with the Audit Committee: Collaborate with the Audit Committee
and act as its secretariat.
9. Quality Evaluation Program: Develop a program to evaluate the quality of
internal audit activities.
10. Special Reviews and Investigations: Conduct special reviews, evaluations,
and/or investigations as needed.
• Internal Audit Work Unit Authority
The Internal Audit Work Unit at PT Remala Abadi Tbk holds several key authorities
to ensure effective auditing and oversight within the Company:
1. Preparing an Internal Audit Plan: The internal audit unit has the authority to
prepare an internal audit plan, which includes defining the scope, objectives,
and schedule of the audit. This plan is formulated based on risk assessments
conducted within the company.
2. Conducting Internal Audits: The internal audit unit is authorized to carry out
internal audits, examining the company's systems, procedures, and business
activities. The aim of these audits is to assess the effectiveness, efficiency, and
compliance with company policies.
3. Providing Recommendations for Improvements: Based on audit findings, the
internal audit unit is empowered to provide recommendations to company
management. These recommendations are intended to enhance internal
controls and overall company performance.
4. Carrying Out Follow-Up: The internal audit unit is responsible for ensuring
follow-up on the recommendations provided to management. This follow-up
process is crucial to confirm that the recommended improvements are being
implemented effectively and appropriately.
5. Reporting Audit Results: The internal audit unit has the authority to report
audit results periodically to the company's Board of Directors or Audit
Committee. These reports include findings, recommendations for
improvement, and the status of follow-up actions.
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Through these authorities, the internal audit unit plays a vital role in aiding the
company to achieve its business objectives by ensuring sustainability,
transparency, and compliance in company operations.
Information Regarding the Internal Audit Work
Unit
• Name: Ika Huraeri Saputro
• Address: Graha Mustika Ratu, Jalan Gatot
Subroto No.74-75, South Jakarta
• Telephone: 082110070286
• Email: ika.huraeri@remala.id
Education
• 2018 : Bachelor Degree – Teknik
Informatika, Universitas MH Thamrin
Work Experience
• 2022 – 2023: Functional IT, PT Inti Sumber
Baja Sakti
• 2019 – 2022: IT Support, Yafindo Group
• 2016 – 2019: IT Support, PT Electronic Data
Interchange Indonesia
By exercising its authority in these areas, the Internal Audit Work Unit at PT
Remala Abadi Tbk ensures that the Company's operations are continuously
evaluated and improved to align with best practices and regulatory standards.
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VII. Nomination and Remuneration Committee
In accordance with OJK Regulation No. 34/POJK.04/2014 on the Nomination and
Remuneration Committee of Issuers or Public Companies ("POJK No. 34/2014"), the
implementation of the Nomination and Remuneration function in the Company is
carried out by the Board of Commissioners of the Company based on the Decision
Letter of the Board of Commissioners of the Company concerning the
Establishment of Nomination and Remuneration Committee Number
003/SK/RA/DIR/XI/2023 dated November 18, 2023, which composition is as follows :
Chairman: Ahmad Alamsyah Saragih, S.E.
• Basis of Appointment
The decision of the board of commissioners is
NO.003/SK/RA/DIR/XI/2023 and it is extended in accordance
with his term-of-office as an Independent Commissioner of
the Company.
• Profile
Ahmad Alamsyah Saragih, S.E., studied Economics at Padjadjaran University and
earned a Bachelor of Economics from Padjadjaran University Bandung in 1992.
Ahmad Alamsyah Saragih serves as the Company's Independent Commissioner.
In addition, Alamsyah has also been active as a GCG Advisor in the INDONESIAN
BATTERY INDUSTRY since 2021, Previously, Alamsyah held various important roles
at the OMBUDSMAN OF THE REPUBLIC OF INDONESIA (2016 – 2021), where
Alamsyah was involved in various capacities, including Members of the Economic
Division and Members of the Special Examination Field. Alamsyah was involved in
the Central Information Commission of the Republic of Indonesia (2009 – 2013),
where he served as Chairman and Member. He has accumulated valuable
experience as a Local Governance Specialist at the World Bank Jakarta (2002 –
2007).
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Member 1 : Richard Kartawijaya
• Profile
Richard Kartawijaya holds a Master’s degree in
Business Marketing from Universitas Esa Unggul
in 1993, previous to that he earned Bachelor’s
degree in Electrical Engineering from Atma Jaya
Catholic University pada tahun 1982.
Richard Kartawijaya served as the Chief Executive
Officer (CEO) in PT. Remala Abadi since 2022, and
susbsequently assuming the role of Chief
Executive Director since 2023. In addition, Richard
has been active as the Owner of BEATUS Home
Living since 2020. Previous to that, Richard served
as the CEO & President Director at PT. Graha
Teknologi Nusantara (2015 – 2017). CEO at PT. Link
Net, Tbk (2013 – 2015) and was in the leadership
position at PT. Ander Cakra Buana (2009 – 2013).
Member 2 : Ivan Kurniawan
• Profile
Ivan Kurniawan studied at the National University
of Bandung in 2007 and earned Bachelor Degree
in Psychology.
Ivan Kurniawan has been the HRGA & Legal
Manager at PT. Remala Abadi since 2024. Previous
to that, Ivan served as the HRGA Manager at PT.
Iron Bird Logistics (2021 – 2024), as HR Manager at
PT. Sanjaya International Fishery (2018-2021) and
as a Recruitment & Assessment Manager at PT.
Tips for Anada Cold Storage (2016 - 2018).
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Statement of Independence
Based on the Charter and referring to OJK Regulation No. 55/POJK.04/2015, the
Nomination and Remuneration Committee acts independently in carrying out its
duties and responsibilities and without the interference of any party and is subject
to the applicable laws and regulations. The independence of the Nomination and
Remuneration Committee is confirmed as the Chairman of the Committee is from
the Independent Commissioner and Committee Members are from independent
parties. All members of the Nomination and Remuneration Committee of
independent parties have met the independence requirements as set out in the
Personal Statement, signed at the time of appointment and documented by the
Corporate Secretary.
Charter Committee
The Committee already has the Nomination and Remuneration Committee
Charter (NRC Charter) used as the basis for the Committee's work. The NRC
Charter has been adjusted to be in conformity with POJK. No.34/POJK.04/2014
and approved by the Board of Commissioners.
Implementation of the Nomination Function
In implementing the Nomination function according to the Nomination Policy,
members of the Board of Commissioners and the Board of Directors, the Board of
Commissioners have the following duties and responsibilities:
1. Provide recommendations to and/or assist the Board of Commissioners on the
following matters :
1. The composition of members of the Board of Directors and/or the Board of
Commissioners;
2. Policies and criteria needed in the nomination process for members of the
Board of Directors and/or members of the Board of Commissioners;
3. Performance evaluation policy for members of the Board of Directors and/or
members of the Board of Commissioners;
4. Systems and procedures for selecting and/or replacing members of the
Board of Commissioners and Directors to the Board of Commissioners to be
submitted to the General Meeting of Shareholders ("GMS").
2. Assist the Board of Commissioners in assessing the performance of members
of the Board of Directors and/or members of the Board of Commissioners
based on the benchmarks prepared as performance evaluation and
assessment materials for members of the Board of Directors and the Board of
Commissioners. This assessment is important to evaluate the individual's
contributions, as well as to identify the necessary development or performance
improvement needed.
3. Provide recommendations to the Board of Commissioners concerning
capacity development programs for members of the Board of Directors and/or
members of the Board of Commissioners. This program aims to increase the
capacity and skills of the members to carry out their duties effectively.
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4. Provide proposals for candidates who are qualified as members of the Board of
Directors and/or members of the Board of Commissioners to the Board of
Commissioners to be submitted to the General Meeting of Shareholders (GMS).
Candidate proposals must be based on the criteria that have been set and their
potential contributions to the company.
Implementation of Remuneration Function
The remuneration policy of the Board of Commissioners and the Board of
Directors is determined by the Company based on the recommendations given by
the Board of Commissioners as the implementor of the nomination and
remuneration functions. In carrying out the remuneration function of members of
the Board of Commissioners and the Board of Directors, the Board of
Commissioners has the following duties and responsibilities:
1. Provide recommendations to and/or assist the Board of Commissioners
regarding:
a. Remuneration structure of members of the Board of Directors and
members of the Board of Commissioners;
b. Policy on the remuneration of members of the Board of Directors and
members of the Board of Commissioners;
c. Amount of remuneration for members of the Board of Directors and
members of the Board of Commissioners
2. Assist the Board of Commissioners in assessing the suitability of the
remuneration received by the respective members of the Board of Directors
and/or members of the Board of Commissioners related to their performance.
3. The preparation of the structure, policy, and amount of remuneration must
take into account:
a. The remuneration applicable to the industry is in accordance with the
business activities of similar public companies and the business scale of
public companies in their industry;
b. The duties, responsibilities, and authorities of members of the Board of
Directors and/or members of the Board of Commissioners are related to the
achievement of the goals and performance of public companies;
c. Performance targets or performance of each member of the Board of
Directors and/or members of the Board of Commissioners;
d. The balance between fixed and variable allowances
4. The structure, policy and amount of remuneration must be evaluated by the
Nomination and Remuneration Committee once a year.
Committee Meeting Policy
The Nomination and Remuneration Committee holds meetings regularly, at least
once in four months. The meeting is attended by the majority members of the
Nomination and Remuneration Committee and the Chairman of the Nomination
and Remuneration Committee. The decision of the Nomination and
Remuneration Committee meeting is made by prioritizing deliberations to
achieve a consensus. The result of the Nomination and Remuneration Committee
meeting is contained in the minutes of the meeting, any dissenting opinions will
also be recorded in the minutes, signed by all members of the Nomination and
Remuneration Committee present in the meeting.
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J. CORPORATE SOCIAL RESPONSIBILITIES
The implementation of Corporate Social Responsibility (CSR) is a manifestation of
the Company's commitment to establish a harmonious relationship with the
environment, society, and all stakeholders. The implementation of CSR is also
directed at the implementation of the Digital Economy to foster sustainable
growth. It is hoped that with this effort, the Company will be able to achieve the
objectives of the implementation of CSR that is ideal, objective, and on target.
1. Corporate Social Responsibility in Relation to Society
- Free Internet
In the effort to improve CSR, the Company is committed to provide social
benefits to the community through a "Free Internet" program for the residents
of Cipayung Kel.Cilangkap Rw.01 Rt.01. This program is in collaboration with the
DKI Jakarta City Government Office and Tajuk Jakwifi for several public facility
locations. Residents of Cipayung District, Cilangkap District, Rw.01 Rt.01,
welcome this program, and here are some of the benefits enjoyed by the local
residents:
- Facilitate access to information and education, especially for those who
have difficulty accessing the internet due to the cost
- Facilitate the residents to provide information in general regarding the
situation in the area through WhatsApp/other applications.
- Local young people also take advantage of this free internet service to find
works/employment through online job search platforms.
(The provision of free internet has been ongoing since June 19, 2024, with devices placed at the
SisKamLing Post and the supplied bandwidth capacity is 100Mbps.)
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- Socialization of RT/RWnet Customers to follow the Joint Cooperation (KSO)
procedure
Based on the regulation of the Minister of Communication and Information
Technology (Kominfo) regarding the operation of telecommunication services,
PT Remala Abadi Tbk has tried to explain to clients to adopt the Joint
Cooperation in order to obtain legality from the provider to resell the internet
they have purchased.
Socialization of KSO (Joint Cooperation) in the field of the internet is a means of
introducing and explaining in details the form of joint cooperation related to
internet services or infrastructure.
Purpose of Socialization of KSO Internet
- Introducing new services or products: KSO in the internet field often
produces new services or products that need to be introduced to customers
of PT Remala Abadi Tbk. The socialization aims to increase awareness of
clients to adopt KSO so that it has legality in buying and selling internet
services
- Explaining the benefits and advantages: The socialization of the internet
KSO also aims to communicate the benefits and advantages of the joint
cooperation. This is important so that the public or users understand the
added value offered by the services or products through KSO
- Building trust: KSOs in the internet field often involve multiple parties, such
as internet service providers (ISPs). Good socialization can help build trust
between the Company and the client.
- Getting support: Socialization of internet KSO also aims to get support from
various parties, such as the government, the community, or investors. This
support is essential for the success and sustainability of the KSO.
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(Socialization Process at the Head Office of PT Remala Abadi Tbk,)
The socialization process phase 1 was carried out on May 24, 2024 at the head
office of PT Remala Abadi Tbk which was led directly by the General Manager
of Sales & Marketing, Mrs. Vivi Olivia Mambo. This socialization was attended by
21 rt/rwnet clients. This lasts for 5 consecutive days and it was to inform the
clients about the terms and benefits of KSO
2. Corporate Social Responsibility Related to House of Worship
PT Remala Abadi Tbk continued to improve CSR programs that are beneficial
to local residents, In addition to providing free internet for residents of
Cipayung Kel. Cilangkap Rw.01 Rt.01, we also provide free internet services for
"Musholla An-Nur RT 010/RW02". The provision of free internet is not only for
worship purposes, but also for educational and da'wah activities that
increasingly require internet access.
Currently, there is a Early Childhood Education (PAUD) Tahfidz Al Qur-an
Yamabi located at the An-Nur Mosque RT 010/RW02 which experienced most
benefits of having free internet. The learning method used by the PAUD is
internet-based, where students learn through 3-dimensional infocus and
through short films/videos on the youtube application
Furthermore, not only for education and preaching (da'wah), Mr. Suratman as
the administrator of the prayer room also utilizes this free internet facility for
the local youth in providing services for residents who experienced death or
other disasters, and the internet is used by the local youth in the surrounding
area of public cemetery to inform the community about the funeral process.
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(Socialization of free internet provision for places of worship)
3. Corporate Social Responsibility related to Education
a. On -the-job Training Program (PKL)
PKL is a program that provides opportunities for students, especially vocational
school students, to gain real work experience in the industry or institution
related to their field of study. This program is an integral part of the learning
process, where the theoretical learning gained in school can be applied directly
in the real work environment.
The Company implements the Field Work Practice Program (PKL) to provide
direct experience to students or trainees in the working environment. Through
this program, the participants of PKL are given the opportunity to develop
their skills and knowledge in various fields relevant to the industry of the
Company. In addition, PKL participants are also involved in the social projects
of the Company, such as the provision of technology infrastructure and
community empowerment. The program has the following objectives :
- Knowledge application : Students will be able to apply the theories they
have learned in school into real work practice.
- Developing Skills : Forming technical skills, soft skills, and work ethics
needed in the industrial world.
- Getting to know the working environment : Understand the work
environment, work procedures, and company culture.
- Preparing for Work : Building confidence and readiness to face the
working environment.
- Build Networks : Build relationships with professionals in the related
industries.
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Corporate Governance
(Field Work Practice Program)
We placed PKL students at one of the branch offices of PT Remala Abadi Tbk,
namely at the Tebet site. These students were asked to do data input, and they
were equipped with the basic knowledge related to the internet distribution
process carried out by PT Remala Abadi Tbk.
This PKL started on June 4, 2024 and ended on December 27, 2024. The
working hours of the students followed the office business hours, namely
Mondays–Fridays 09.00 – 17.00
b. Industrial visit
Industrial visits are out-of-class learning activities carried out by usually
students from the vocational or university level, to provide hands-on
experience of the production process, technology, and operations in a
particular company or industry.
The objectives of Industrial Visit
- Applying Theory : Students was able to see firsthand how theories
learned in the classroom are applied in the industrial world.
- Improve Understanding : Gain a deeper understanding of the
production process, the technology used, and the challenges faced by
the industry.
- Broadening Insights : Broadening insights into various industrial
aspects, such as management, marketing, and finance.
- Build Networks : Build relationships with professionals in the related
industries.
- Finding Potential Career : Finding potential career which will match
with your interests and talents.
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Corporate Governance
Benefits of Industrial Visits
◦ For Students:
• Enhance learning motivation
• Prepare themselves to enter the work
environment
• Discovering interests and talents.
• Broaden insights.
◦ For Schools:
• Strengthen relationships with the industry.
• Enhance the relevance of the curriculum.
◦ For Companies:
• Introduce the company to the younger generation.
• Get input from prospective workers.
(Industrial visit from SMK Al-Muslim Bekasi on October 09, 2024)
The visit was carried out by seeing firsthand the operational activities of PT
Remala Abadi Tbk and the students learned from the following divisions:
1. Sales Administration and Minutes of Handover
2. Purchasing
3. Customer Relation Managemen
4. NOC (Network Operation Centre)
5. Customer Service
6. Digital Marketing
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Corporate Governance
4. Corporate Social Responsibility Related to the Environment
Indonesia is currently grappling with environmental pollution, one significant
aspect being vehicle carbon emissions contributing to air pollution. This issue
of air pollution poses a serious threat to public health and the environment at
large.
The Company is dedicated to assisting Indonesia in addressing environmental
concerns by acquiring 30 (thirty) electric cars (electric vehicles/EVs). In addition
to mitigating air pollution, these electric cars also contribute to the reduction
of noise pollution.
(part of the operational fleet is zero-emission electronic based)
The Company's commitment to fulfilling social responsibility transcends mere
investment in the organization; it permeates the very essence of its existence
and sustainability.
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SURAT PERNYATAAN ANGGOTA DIREKSI DAN ANGGOTA DEWAN
KOMISARIS TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN
PT REMALA ABADI TBK 2024
(Statement Letter of Board of Commissioner and Board of Directors on the
Responsibility for the Annual Report of PT Remala Abadi Tbk 2024)
Kami yang beranda tangan di bawah ini menyatakan bahwa semua informasi
dalam Laporan Tahunan PT Remala Abadi Tbk tahun 2024 telah dimuat secara
lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan
Perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya.
(We, the undersigned hereby declare that all information in the Annual Report of
PT Remala Abadi Tbk year 2024 has been presented completely and we are
solely responsible for the accuracy of the content of the Company’s Annual
Report.
This is our declaration, which has been made truthfully)
Dewan Komisaris
Board of Commissioners
Verah Wahyudi S. Wong Ahmad Alamsyah Saragih, S.E.
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
Direksi
Board of Directors
Richard Kartawijaya Samuel Adi Mulia
Direktur Utama Direktur Keuangan
Chief Executive Officer Chief Financial Officer
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Page 121
PT REMALA ABADI Tbk PT REMALA ABADI Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Laporan Keuangan Konsolidasian Consolidated Financial Statements Beserta Laporan Auditor Independen With Independent Auditors’ Report 31 Desember 2024 dan 2023 dan December 31, 2024 and 2023 and 1 Januari 2023, Serta January 1, 2023, And Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended 31 Desember 2024 dan 2023 December 31, 2024 and 2023
Page 122
Daftar Isi Table of Contents
Halaman/
Page
Surat pernyataan direksi Board of directors’ statement
Laporan auditor independen Independent auditors’ report
Laporan posisi keuangan konsolidasian 1-3 Consolidated statements of financial position
Laporan laba rugi dan penghasilan Consolidated statements of profit or loss and
komprehensif lain konsolidasian 4-5 other comprehensive income
Laporan perubahan ekuitas konsolidasian 6-7 Consolidated statements of changes in equity
Laporan arus kas konsolidasian 8-9 Consolidated statements of cash flows
Catatan atas laporan keuangan konsolidasian 10 - 93 Notes to the consolidated financial statements
Page 123
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTORS' STATEMENT
TENTANG REGARDING
TANGGUNG JAWAB ATAS THE RESPONSIBILITY FOR
LAPORAN KEUANGAN KONSOLIDASIAN THE FINANCIAL CONSOLIDATED STATEMENTS OF
PT REMALA ABADI TBK PT REMALA ABADI TBK
31 Desember 2024 dan 2023 dan 1 Januari 2023, Serta December 31, 2024 and 2023 and January 1, 2023, And
Untuk Tahun yang Berakhir pada For the Years Ended
Tanggal-tanggal 31 Desember 2024 dan 2023 Decmber 31, 2024 and 2023
Yang bertanda tangan dibawah ini: The undersigned:
Nama Agus Setiono Name : Agus Setiono
Alamat Kantor Graha Mustika Ratu Lt. GF, JI. Gatot Office Address Graha Mustika Ratu Lt. GF, JI. Gatot
Subroto No. 74-75, Kel. Menteng Dalam, Subroto No. 74-75, Ke/. Menteng
Kee. Tebet, Jakarta Selatan. Dalam, Kee. Tebet, Jakarta Selatan.
Alamat Domisili Japos Graha Lestari Blok B.1 /11, Kel. Domicile Address Japos Graha Lestari Blok B.1111,
Jurangmangu Barat, Kee. Pondok Aren, Ke/. Jurangmangu Barat, Kee.
Tangerang Selatan. Pondok Aren, Tangerang Se/atan.
Telepon 021 - 83708889 Telephone 021 - 83708889
Jabatan Direktur Utama Title President Director
Nama Samuel Adi Mulia Name Samuel Adi Mulia
Alamat Kantor Graha Mustika Ratu Lt. GF, JI. Gatot Office Address Graha Mustika Ratu Lt. GF, JI. Gatot
Subroto No. 74-75, Kel. Menteng Dalam, Subroto No. 74-75, Ke/. Menteng
Kee. Tebet, Jakarta Selatan. Da/am, Kee. Tebet, Jakarta Selatan.
Alamat Domisili JI. Azalea II Blok A.2, Kel. Kedoya Domicile Address JI. Azalea II Blok A.2, Ke/. Kedoya
Selatan, Kee. Kebon Jeruk, Jakarta Selatan, Kee. Kebon Jeruk, Jakarta
Barat. Barat.
Telepon 021 - 83708889 Telephone 021 - 83708889
Jabatan Direktur Keuangan Title Finance Director
menyatakan bahwa: declare that:
1. Bertanggung jawab atas penyusunan dan penyajian 1. Responsible for the preparation and presentation of
laporan keuangan konsolidasian PT Remala Abadi Tbk; PT Rema/a Abadi Tbk Indonesia consolidated financial
statements;
2. Laporan keuangan konsolidasian PT Remala Abadi Tbk 2. PT Rema/a Abadi Tbk consolidated financial statements
Indonesia telah disusun dan disajikan sesuai Standar have been prepared and presented in accordance with
Akuntansi Keuangan di Indonesia; Indonesian Financial Accounting Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information contained PT Rema/a Abadi Tbk
konsolidasian PT Remala Abadi Tbk telah dimuat consolidated financial statements has been dislosed
secara lengkap dan benar; in a complete and truthful manner;
b. Laporan keuangan konsolidasian PT Remala Abadi b. PT Rema/a Abadi Tbk consolidated financial
Tbk tidak mengandung informasi atau fakta material statements do not contain any incorrect information
yang tidak benar, dan tidak menghilangkan informasi or material fact, nor do they omit information or
atau fakta material; material fact;
4. Bertanggung jawab atas sistem pengendalian internal 4. Responsible for PT Rema/a Abadi Tbk internal control
dalam PT Remala Abadi Tbk. system.
PT REMALA ABADI Tbk
Graha Mustika Ratu, JI. Gato! Subroto No.74-75, RT 02/RW 01 , Kel. Menteng Dalarn, Kee. Tebet, Kata Jakarta
Selatan, Daerah Khusus lbukota Jakarta 12870. Telp : 021-83708889 I Telp NOC : 021-83709135, 021-83709136,
021-837091381 Marketing : 021-8306639, 021-8306626, 021-824047181 Finance : 021-8306669.
Page 124
Demikian pemyataan ini dibuat dengan sebenarnya. Thus, this statement is made truthfully.
Atas nama dan mewakili Direksi / behalf f the Board of Director
......___....
Agus Setiono Samuel Adi Mulia
Direktur Utama / President Director Direktur Keuangan I Finance Director
Jakarta, 24 Maret 2025 / Jakarta, March 24, 2025
PT REMALA ABADI Tbk
Graha Mustika Ratu, JI. Gato! Subroto No.74-75, RT 02/RW 01 , Kel. Menteng Dalam, Kee. Tebet, Kola Jakarta
Selatan, Daerah Khusus lbukota Jakarta 12870. Telp : 021-837088891 Telp NOC : 021-83709135, 021-83709136,
021-837091381 Marketing : 021-8306639, 021-8306626, 021-82404718 I Finance : 021-8306669.
Page 125
Jamaludin, Ardi, Sukimto & Rekan
a11rtittr~t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287/KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Laporan Auditor lndependen Independent Auditors' Report
Laporan No. 00055/2.0927/AU .1/05/1317-2/1/lll/2025 Report No. 00055/2.0927/AU.1/05/1317-2/1//f//2025
Pemegang Saham, Dewan Komisaris The Shareholders, Boards of Commissioners
dan Direksi and Directors
PT Remala Abadi Tbk PT Rema/a Abadi Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the consolidated financial
konsolidasian PT Remala Abadi Tbk dan Entitas statements of PT Rema/a Abadi Tbk and its
Anaknya ("Grup"), yang terdiri dari laporan posisi Subsidiaries (the "Group''), which comprise
keuangan konsolidasian tanggal 31 Desember 2024, the consolidated statement of financial position as of
serta laporan laba rugi dan penghasilan komprehensif December 31, 2024, and the consolidated statement
lain konsolidasian, laporan perubahan ekuitas of profit or loss and other comprehensive income,
konsolidasian dan laporan arus kas konsolidasian consolidated statement of changes in equity and
untuk tahun yang berakhir pada tanggal tersebut, consolidated statement of cash flows and for the year
serta catatan atas laporan keuangan konsolidasian, then ended, and notes to the consolidated financial
termasuk informasi kebijakan akuntansi material. statements, including material accounting policy
information.
Menurut opini kami, laporan keuangan konsolidasian In our opinion, the accompanying consolidated
terlampir menyajikan secara wajar, dalam semua hal financial statements present fairly, in all material
yang material, posisi keuangan konsolidasian Grup respects, the consolidated financial position of the
tanggal 31 Desember 2024, serta kinerja keuangan Group as of December 31, 2024, and its consolidated
konsolidasian dan arus kas konsolidasiannya untuk financial performance and its consolidated cash flows
tahun yang berakhir pada tanggal tersebut, sesuai for the year then ended, in accordance with
dengan Standar Akuntansi Keuangan di Indonesia. Indonesian Financial Accounting Standards.
Basis Opini Basis for Opinion
Kami melaksanakan audit kami berdasarkan Standar We conducted our audit in accordance with Standards
Audit yang ditetapkan oleh lnstitut Akuntan Publik on Auditing established by the Indonesian Institute of
Indonesia. Tanggung jawab kami menurut standar Certified Public Accountants. Our responsibilities
tersebut diuraikan lebih lanjut dalam paragraf under those standards are further described in the
Tanggung Jawab Auditor terhadap Audit atas Laporan Auditor's Responsibilities for the Audit of the
Keuangan Konsolidasian pada laporan kami. Kami Consolidated Financial Statements paragraph of our
independen terhadap Grup berdasarkan ketentuan report. We are independent of the Group in
etika yang relevan dalam audit kami atas laporan accordance with the ethical requirements that are
keuangan konsolidasian di Indonesia, dan kami telah relevant to our audit of the consolidated financial
memenuhi tanggung jawab etika lainnya berdasarkan statements in Indonesia, and we have fulfilled our
ketentuan tersebut. Kami yakin bahwa bukti audit other ethical responsibilities in accordance with these
yang telah kami peroleh adalah cukup dan tepat untuk requirements. We believe that the audit evidence we
menyediakan suatu basis bagi opini audit kami. have obtained is sufficient and appropriate to provide
a basis for our opinion.
Head Office Perkantoran Sentra Kramat Blok A.111 JI. Kramat Raya No.7-91 Jakarta Pusat 10450 - Indonesia
Phone: +6221 3910600 I +6221 3910580 I Fax: +6221 3910583
Branch Office Plaza KAHA Lt. 3 Suite 303, JI. KH. Abdullah Syafe'i No.20A, Bukit Duri, Tebet I Jakarta Selatan 12840. - Indonesia
Branch Office Ruko Bukit Beruntung Blok C.2 I Batam 29400 - Indonesia
Branch Office JI Jaya Wijaya Pasirangin - Cileungsi I Bogar 16820 - Indonesia
Page 126
Jamaludin, Ardi, Sukimto & Rekan
a11rlittr~ t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Hal Audit Utama Key Audit Matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal yang professional judgment, were of most significance in
paling signifikan dalam audit kami atas laporan our audit of the consolidated financial statements of
keuangan konsolidasian periode kini. Hal-hal tersebut the current period. These matters were addressed in
disampaikan dalam konteks audit kami atas laporan the context of our audit of the consolidated financial
keuangan konsolidasian secara keseluruhan, dan statements as a whole, and in forming our opinion
dalam merumuskan opini kami atas laporan keuangan thereon, and we do not provide a separate opinion on
konsolidasian terkait, kami tidak menyatakan suatu these matters.
opini terpisah atas hal audit utama tersebut.
lnvestasi pada Entitas Anak Investment in Subsidiaries
Sebagaimana yang dijelaskan pada Catatan 2b, 2c As described in Notes 2b, 2c and 1d to the
dan 1d atas laporan keuangan konsolidasian accompanying consolidated financial statements, the
terlampir, Perusahaan telah mengakuisisi dan Company has acquired and increased ownership in
meningkatkan kepemilikan di beberapa entitas anak. several subsidiaries. We draw significant attention to
Kami membawa perhatian signifikan pada area ini this area in connection with acquisitions of entities
sehubungan terdapat akuisisi pada entitas under common control and also capital increase in
sepengendali dan terdapat juga peningkatan modal di subsidiaries that were not with full payments from their
entitas anak yang tidak disertai dengan setoran shareholders.
secara penuh dari pemegang sahamnya.
Sehubungan dengan akuisisi entitas sepengendali, In connection with the acquisition of entities under
aset dan liabilitas yang diambil alih diakui pada jumlah common control, the assets and liabilities acquired are
tercatat sebagai kombinasi bisnis dengan recognized at the carrying amount as a business
menggunakan metode penyatuan kepemilikan dimana combination using the pooling of interests method
komponen laporan keuangan untuk periode dimana where the components of the financial statements for
terjadi restrukturisasi dan untuk periode lain yang the period in which the restructuring occurred and for
disajikan, untuk tujuan perbandingan, disajikan other periods presented, for comparative purposes,
sedemikian rupa seolah-olah restrukturisasi telah are presented as if the restructuring had occurred
terjadi sejak awal periode laporan keuangan yang since the beginning of the financial statement period
disajikan. presented.
Untuk merespons hal-hal tersebut, kami telah In response to these matters, we have evaluated and
melakukan evaluasi dan menguji proses konsolidasi; tested the consolidation process; traced evidence of
menelusuri bukti setoran modal di entitas anak dan capital payments in subsidiaries and tested
menguji kesesuaian dengan Undang Undang compliance with the Limited Liability Company Law;
Perseroan Terbatas; menguji perhitungan dan tested the calculation and reconciliation between the
rekonsiliasi antara imbalan yang dialihkan dengan consideration transferred and the net assets acquired
aset neto yang diambil alih dan selisihnya telah and the difference had been recorded correctly;
dibukukan dengan benar; mengevaluasi keselarasan evaluated the accounting policies had consistently
kebijakan akuntansi yang diterapkan oleh entitas anak applied by the acquired subsidiaries and assessed
yang diakuisisi dan menilai kecukupan pengungkapan adequate disclosures had applied in connection with
sehubungan dengan akuisisi entitas anak tersebut. acquisition of the subsidiaries.
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Jamaludin, Ardi, Sukimto & Rekan
a11rlittr~t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Pengakuan Pendapatan Revenue Recognition
Pendapatan Grup untuk tahun yang berakhir pada The Group's revenue for the year ended
tanggal 31 Desember 2024 adalah sebesar December 31, 2024 amounted to Rp348,879,885,986
Rp348.879.885.986 yang terutama berasal dari jasa which mainly derived from telecommunication
telekomunikasi sebesar Rp334.029.424.263 atau services amounted to Rp334,029,424,263 or 95. 74%
95,74% dari total pendapatan. Pendapatan Grup of total revenue. The Group's revenue is recognized
diakui pada saat jasa telah diserahkan kepada when the services delivered to the customers.
pelanggan.
Kam i mengidentifikasi pengakuan pendapatan We identified revenue recognition as a key audit
sebagai hal audit utama karena melibatkan volume matter as it involves a significant volume of
transaksi yang signifikan dan memerlukan penerapan transactions and requires proper application of
yang tepat atas prosedur pisah batas. segregation procedures.
Prosedur audit kami dalam menganalisis pengakuan Our audit procedures in analysing revenue recognition
pendapatan, antara lain, mengevaluasi implementasi include, among others, evaluating the implementation
dan efektivitas operasional atas pengendalian internal and operating effectiveness of internal controls which
yang mengatur pengakuan dan pengukuran addressing revenue recognition and measurement;
pendapatan; membandingkan transaksi pendapatan comparing revenue transactions during the period with
selama periode berjalan dengan dokumen pendukung relevant supporting documents to assess whether
yang relevan untuk menilai apakah pendapatan telah revenue has been recognized in accordance with the
diakui sesuai dengan kebijakan pengakuan Group's revenue recognition policy; comparing
pendapatan Grup; membandingkan transaksi pisah revenue cut-off recorded before and after closing date
batas pendapatan yang tercatat sebelum dan setelah with relevant supporting documents to determine
tutup buku dengan dokumen pendukung yang relevan whether revenue has been recognized in the
untuk menentukan apakah pendapatan telah diakui appropriate reporting period; and assessing
pada periode pelaporan yang tepat; serta menilai disclosures in the consolidated financial statements
pengungkapan atas laporan keuangan konsolidasian with reference to the requirements of Indonesian
dengan mengacu pada persyaratan Standar Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
Kecukupan penyisihan kerugian penurunan nilai atas Adequacy of allowance for trade receivables
piutang usaha impairment
Piutang usaha bruto Grup pada tanggal The Group's gross trade receivables as of
31 Desember 2024 adalah sebesar Rp18.905.901.160 December 31, 2024 amounted Rp18,905,901, 160 with
dengan jumlah kerugian penurunan nilai piutang allowance for impairment of trade receivables
sebesar Rp5.570.565.198 sehingga nilai piutang amounted to Rp5,570,565, 198 resulting in net trade
usaha neto adalah sebesar Rp13.335.335.962. receivables amounted to Rp13,335,335,962.
Manajemen telah menentukan tarif provisi untuk Management has determined the provision rates for
setiap kelompok umur jatuh tempo piutang usaha each age group of trade receivables to estimate the
untuk mengestimasi penurunan nilai piutang usaha. impairment of trade receivables. This rate considers
Tarif ini mempertimbangkan profil umur piutang the historical trade receivable aging profile and
historis dan ketertagihan historis serta pola gagal historical collection and default patterns of customers.
bayar pelanggan. Oleh karena itu, manajemen Therefore, management evaluates the risk of default
mengevaluasi risiko gaga! bayar yang mungkin terjadi that may occur over the estimated life of trade
selama perkiraan umur piutang usaha dalam receivables in determining the amount of expected
menentukan jumlah kerugian kredit ekspektasian credit losses by considering the availability of
dengan mempertimbangkan ketersediaan informasi debtor-specific information, past events, current
spesifik debitur, peristiwa masa lalu, kondisi saat ini conditions and estimates of future economic
dan perkiraan kondisi ekonomi masa depan, termasuk conditions, including the time value of money if
nilai waktu dari uang jika perlu. necessary.
Page 128
a• 1rlittr~t
•
Jamaludin, Ardi, Sukimto & Rekan
Registered Public Accountants
Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Kami mengidentifikasi penyisihan kerugian penurunan We identified the allowance for impairment losses on
nilai atas piutang usaha sebagai hal audit utama trade receivables as a key audit matter as it is a
karena merupakan area yang penuh pertimbangan. judgmental area.
Prosedur audit kami dalam menganalisis kecukupan Our audit procedures in analysing the adequacy of the
penyisihan kerugian penurunan nilai atas piutang allowance for impairment losses on trade receivables
usaha, antara lain, membaca kontrak dengan included, among others, reading contracts with
pelanggan dan merangkum persyaratan utama customers and summarizing their key terms,
mereka, khususnya berfokus pada term in particularly focusing on payment terms; testing
pembayaran; menguji penagihan historis dan pola historical collections and customer default patterns by
gaga! bayar pelanggan dengan melakukan rekalkulasi recalculating management's calculations to match
perhitungan manajemen untuk mencocokkan historical sales transactions with related collections
transaksi penjualan historis dengan penagihan terkait from customers and comparing them with historical
dari pelanggan dan membandingkannya dengan loss rates of trade receivables provided per age group
tingkat kerugian historis piutang usaha yang diberikan used by management and matching details of sales
per kelompok umur yang digunakan oleh manajemen and cash receipts from customers with their
dan mencocokkan rincian penjualan dan penerimaan supporting documents; as well as checking the
kas dari pelanggan dengan dokumen pendukungnya; accuracy of the aging of trade receivables at end of
serta memeriksa keakuratan umur piutang usaha the reporting period by agreeing with the underlying
pada akhir periode pelaporan dengan menyetujui schedules and recalculating the aging of trade
jadwal yang mendasarinya dan menghitung ulang receivables based on samples to determine whether
umur piutang usaha berdasarkan sampel untuk the receivables are appropriately categorized within
menentukan apakah piutang tersebut dikategorikan their age groups, and reconcile the details of trade
dengan tepat dalam kelompok umurnya, serta receivables with their supporting documents, such as
mencocokkan rincian piutang usaha dengan dokumen invoice dates, due dates and invoice amounts.
pendukungnya, seperti tanggal faktur, tanggal jatuh
tempo dan jumlah faktur
Penekanan Suatu Hal Emphasis of Matters
Sebagaimana diungkapkan pada catatan 1d dan 4 As disclosed in notes 1d and 4 to the consolidated
atas laporan keuangan konsolidasian terlampir, Grup financial statements, the Group has applied PSAK
telah menerapkan PSAK No. 338 "Kombinasi Bisnis No. 338 "Business Combinations of Entities Under
Entitas Sepengendali" sehubungan dengan akuisisi Common Control" in connection with the acquisition of
PT Fiber Media Indonesia yang merupakan entitas PT Fiber Media Indonesia, which are entities under
sepengendali. PSAK No. 338 mensyaratkan unsur- common control. PSAK No. 338 requires the elements
unsur laporan keuangan konsolidasian Grup disajikan of the consolidated financial statements of the Group
sedemikian rupa seolah-olah entitas yang diakuisisi to be presented in such a way as if the acquired entity
tersebut telah bergabung sejak awal terjadi had been merged and common control occurred from
sepengendalian, oleh karena itu laporan keuangan the earliest period presented, therefore, the
konsolidasian tanggal 31 Desember 2023 dan untuk consolidated financial statements as of December 31,
tahun yang berakhir pada tanggal tersebut serta 2023 and for the year ended and consolidated
laporan posisi keuangan tanggal 31 Desember 2022/ statement of financial position as of December 31,
1 Januari 2023 telah disajikan kembali. Opini kami 2022/January 1, 2023 have been restated. Our
tidak dimodifikasi sehubungan dengan hal tersebut. opinion is not modified in respect of this matter.
Page 129
Jamaludin, Ardi, Sukimto & Rekan
a11rlittr~ t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Hal Lain Other Matters
Kami sebelumnya telah menerbitkan laporan auditor We have previously issued Independent auditors'
independen No. 00046/2.0927/AU.1/05/1317-2/1/III/ report No. 00046/2.0927/AU.1/05/1317-2/1//ll/2025
2025 tertanggal 3 Maret 2025 atas laporan keuangan dated March 3, 2025 on the consolidated financial
konsolidasian Perusahaan tanggal 31 Desember 2024 statements of the Company as of December 31, 2024
dan untuk tahun yang berakhir pada tanggal tersebut. and for the year then ended. The Company reissued its
Perusahaan menerbitkan kembali laporan keuangan consolidated financial statements with changes on
konsolidasian tersebut yang disertai penyesuaian disclosures, as described in Note 45 to the
pengungkapan, sebagaimana dijelaskan pada consolidated financial statements.
Catatan 45 atas laporan keuangan konsolidasian.
lnformasi Lain Other Information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other information.
lnformasi lain terdiri dari informasi yang tercantum The other information comprises the information
dalam Laporan Tahunan, tetapi tidak termasuk laporan included in the Annual Report, but does not include the
keuangan konsolidasian dan laporan auditor kami. consolidated financial statements and our auditors'
Laporan Tahunan diharapkan akan tersedia bagi kami report thereon. The annual report is expected to be
setelah tanggal laporan auditor ini. made available to us after the date of this auditors'
report.
Opini kami atas laporan keuangan konsolidasian tidak Our opinion on the consolidated financial statements
mencakup informasi lain, dan oleh karena itu, kami does not cover the other information, and accordingly,
tidak menyatakan bentuk keyakinan apapun atas we do not express any form of assurance conclusion
informasi lain tersebut. thereon.
Sehubungan dengan audit kami atas laporan In connection with our audit of the consolidated
keuangan konsolidasian, tanggung jawab kami adalah financial statements, our responsibility is to read the
untuk membaca informasi lain yang teridentifikasi di other information when it becomes available and, in
atas, ketika tersedia dan, dalam melaksanakannya, doing so, consider whether the other information is
mempertimbangkan apakah informasi lain materially inconsistent with the consolidated financial
mengandung ketidakkonsistenan material dengan statements or our knowledge obtained in the audit, or
laporan keuangan konsolidasian atau pemahaman otherwise appears to be materially misstated.
yang kami peroleh selama audit, atau mengandung
kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude that
menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are
penyajian material di dalamnya, kami diharuskan required to communicate the matter to those charged
untuk mengomunikasikan hal tersebut kepada pihak with governance and take appropriate actions in
yang bertanggung jawab atas tata kelola dan accordance with Standards on Auditing established by
melakukan tindakan tepat yang akan dilakukan the Indonesian Institute of Certified Public
berdasarkan Standar Audit yang ditetapkan oleh Accountants.
lnstitut Akuntan Publik Indonesia.
Page 130
Jamaludin, Ardi, Sukimto & Rekan
a• 1rlittr~t
•
Registered Public Accountants
Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM. 1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Tanggung Jawab Manajemen dan Pihak yang Responsibilities of Management and Those
Bertanggung Jawab atas Tata Kelola terhadap Charged with Governance for the Consolidated
Laporan Keuangan Konsolidasian Financial Statements
Manajemen bertanggung jawab atas penyusunan dan Management is responsible for the preparation and
penyajian wajar laporan keuangan konsolidasian fair presentation of the consolidated financial
tersebut sesuai dengan Standar Akuntansi Keuangan statements in accordance with Indonesian Financial
di Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal control as
dianggap perlu oleh manajemen untuk memungkinkan management determines is necessary to enable the
penyusunan laporan keuangan konsolidasian yang preparation of consolidated financial statements that
bebas dari kesalahan penyajian material, baik yang are free from material misstatement, whether due to
disebabkan oleh kecurangan maupun kesalahan. fraud or error.
Dalam penyusunan laporan keuangan konsolidasian, In preparing the consolidated financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the Group's
kemampuan Grup dalam mempertahankan ability to continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern and using
dengan kondisinya, hal-hal yang berkaitan dengan the going concern basis of accounting unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Group or
akuntansi kelangsungan usaha, kecuali manajemen to cease operations, or has no realistic alternative but
memiliki intensi untuk melikuidasi Grup atau to do so.
menghentikan operasi, atau tidak memiliki alternatif
yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Group's financial reporting process.
pelaporan keuangan Grup.
Tanggung Jawab Auditor terhadap Audit atas Auditors' Responsibilities for the Audit of the
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial statements
konsolidasian secara keseluruhan bebas dari as a whole are free from material misstatement,
kesalahan penyajian material, baik yang disebabkan whether due to fraud or error, and to issue an
oleh kecurangan maupun kesalahan, dan untuk auditor's report that includes our opinion. Reasonable
menerbitkan laporan auditor yang mencakup opini assurance is a high level of assurance, but is not a
kami. Keyakinan memadai merupakan suatu tingkat guarantee that an audit conducted in accordance with
keyakinan tinggi, namun bukan merupakan suatu Standard on Auditing will always detect a material
jaminan bahwa audit yang dilaksanakan berdasarkan misstatement when it exists. Misstatements can arise
Standar Audit akan selalu mendeteksi kesalahan from fraud or error and are considered material if,
penyajian material ketika hal tersebut ada. Kesalahan individually or in the aggregate, they could reasonably
penyajian dapat disebabkan oleh kecurangan be expected to influence the economic decisions of
maupun kesalahan dan dianggap material jika, baik users taken on the basis of these consolidated
secara individual maupun secara agregat, dapat financial statements.
diekspektasikan secara wajar akan memengaruhi
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan konsolidasian
tersebut.
Page 131
Jamaludin, Ardi, Sukimto & Rekan
a11rlittr~t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/2012
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
Sebagai bagian dari suatu audit berdasarkan Standar As part of an audit in accordance with Standard on
Audit, kami menerapkan pertimbangan profesional Auditing, we exercise professional judgment and
dan mempertahankan skeptisisme profesional selama maintain professional skepticism throughout the audit.
audit. Kami juga: We also:
• Mengidentifikasi dan menilai risiko kesalahan • Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error, design
kecurangan maupun kesalahan, mendesain dan and perform audit procedures responsive to those
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is sufficient
terhadap risiko tersebut, serta memperoleh and appropriate to provide a basis for our opinion.
bukti audit yang cukup dan tepat untuk The risk of not detecting a material misstatement
menyediakan basis bagi opini kami. Risiko tidak resulting from fraud is higher than for one resulting
terdeteksinya kesalahan penyajian material yang from error, as fraud may involve collusion, forgery,
disebabkan oleh kecurangan lebih tinggi dari yang intentional omissions, misrepresentations, or the
disebabkan oleh kesalahan, karena kecurangan override of internal control.
dapat melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian pengendalian internal.
• Memeroleh suatu pemahaman tentang • Obtain an understanding of internal control relevant
pengendalian internal yang relevan dengan audit to the audit in order to design audit procedures that
untuk mendesain prosedur audit yang tepat are appropriate in the circumstances, but not for
sesuai dengan kondisinya, tetapi bukan untuk the purpose of expressing an opinion on the
tujuan menyatakan opini atas keefektivitasan effectiveness of the Group's internal control.
pengendalian internal Grup.
• Mengevaluasi ketepatan kebijakan akuntansi yang • Evaluate the appropriateness of accounting
digunakan serta kewajaran estimasi akuntansi policies used and the reasonableness of
dan pengungkapan terkait yang dibuat oleh accounting estimates and related disclosures made
manajemen. by management.
• Menyimpulkan ketepatan penggunaan basis • Conclude on the appropriateness of management's
akuntansi kelangsungan usaha oleh manajemen use of the going concern basis of accounting and,
dan, berdasarkan bukti audit yang diperoleh, based on the audit evidence obtained, whether a
apakah terdapat suatu ketidakpastian material material uncertainty exists related to events or
yang terkait dengan peristiwa atau kondisi yang conditions that may cast significant doubt on the
dapat menyebabkan keraguan signifikan atas Group's ability to continue as a going concern. If
kemampuan Grup untuk mempertahankan we conclude that a material uncertainty exists, we
kelangsungan usahanya. Ketika kami are required to draw attention in our auditors' report
menyimpulkan bahwa terdapat suatu to the related disclosures in the consolidated
ketidakpastian material, kami diharuskan untuk financial statements or, if such disclosures are
menarik perhatian dalam laporan auditor kami ke inadequate, to modify our opinion. Our conclusions
pengungkapan terkait dalam laporan keuangan are based on the audit evidence obtained up to the
konsolidasian atau, jika pengungkapan tersebut date of our auditors' report. However, future events
tidak memadai, harus menentukan apakah perlu or conditions may cause the Group to cease to
untuk memodifikasi opini kami. Kesimpulan kami continue as a going concern.
didasarkan pada bukti audit yang diperoleh hingga
tanggal laporan auditor kami. Namun, peristiwa
atau kondisi masa depan dapat menyebabkan
Grup tidak dapat mempertahankan kelangsungan
usaha.
• Mengevaluasi penyajian, struktur, dan isi laporan • Evaluate the overall presentation, structure and
keuangan konsolidasian secara keseluruhan, content of the consolidated financial statements,
termasuk pengungkapannya, dan apakah laporan including the disclosures, and whether the
keuangan konsolidasian mencerminkan transaksi consolidated financial statements represent the
dan peristiwa yang mendasarinya dengan suatu underlying transactions and events in a manner
cara yang mencapai penyajian wajar. that achieves fair presentation.
Page 132
Jamaludin, Ardi, Sukimto & Rekan
a11rlittr~ t Registered Public Accountants
• Member of audittrust International
Head Office License No.1418/KM.1/201 2
Branch Office License No.287 /KM.1/2019
Branch Office License No.109/KM.1/2013
Branch Office License No.784/KM.1/2022
• Memeroleh bukti audit yang cukup dan tepat terkait • Obtain sufficient appropriate audit evidence
informasi keuangan entitas atau aktivitas bisnis regarding the financial information of the entities or
dalam Grup untuk menyatakan opini business activities within the Group to express an
atas laporan keuangan konsolidasian. Kami opinion on the consolidated financial statements.
bertanggung jawab atas arahan, supervisi, dan We are responsible for the direction, supervision
pelaksanaan audit Grup. Kami tetap bertanggung and performance of the Group audit. We remain
jawab sepenuhnya atas opini audit kami. solely responsible for our audit opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with governance
bertanggung jawab atas tata kelola mengenai, antara regarding, among other matters, the planned scope
lain, ruang lingkup dan saat yang direncanakan atas and timing of the audit and significant audit findings,
audit, serta temuan audit signifikan, termasuk setiap including any significant deficiencies in internal control
defisiensi signifikan dalam pengendalian internal yang that we identify during our audit.
teridentifikasi oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola bahwa a statement that we have complied with relevant
kami telah mematuhi ketentuan etika yang relevan ethical requirements regarding independence, and to
mengenai independensi, dan mengomunikasikan communicate with them all relationships and other
seluruh hubungan, serta hal-hal lain yang dianggap matters that may reasonably be thought to bear on
secara wajar berpengaruh terhadap independensi our independence, and where applicable, related
kami, dan, jika relevan, pengamanan terkait. safeguards.
Dari hal-hal yang dikomunikasikan kepada pihak yang From the matters communicated with those charged
bertanggung jawab atas tata kelola, kami menentukan with governance, we determine those matters that
hal-hal tersebut yang paling signifikan dalam audit were of most significance in the audit of the
atas laporan keuangan konsolidasian periode kini consolidated financial statements of the current period
dan oleh karenanya menjadi hal audit utama. and are therefore the key audit matters. We describe
Kami menguraikan hal audit utama dalam laporan these matters in our auditors' report unless law or
auditor kami, kecuali peraturan perundang-undangan regulation precludes public disclosure about the
melarang pengungkapan publik tentang hal tersebut matter or when, in extremely rare circumstances, we
atau ketika, dalam kondisi yang sangat jarang determine that a matter should not be communicated
terjadi, kami menentukan bahwa suatu hal tidak in our report because the adverse consequences of
boleh dikomunikasikan dalam laporan kami karena doing so would reasonably be expected to outweigh
konsekuensi merugikan dari mengomunikasikan hal the public interest benefits of such communication.
tersebut akan diekspektasikan secara wajar melebihi
manfaat kepentingan publik atas komunikasi tersebut.
Jamaludln,
Rayno Na nggolan
Registrasi Akuntan Publik / Public Accountant Registration
No. AP.1317
24 Maret 2025 / March 24, 2025
Page 133
PT REMALA ABADI Tbk AND SUBSIDIARIES
PT REMALA ABADI Tbk DAN ENTITAS ANAK CONSOLIDATED STATEMENTS OF
LAPORAN POSISI KEUANGAN KONSOLIDASIAN FINANCIAL POSITION
31 Desember 2024 dan 2023 December 31, 2024 and 2023
dan 1 Januari 2023 and January 1, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023*)/ 1 Januari 2023*)/
Notes December 31, 2024 December 31, 2023*) January 1, 2023*)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 5 12.232.029.244 11.561.916.847 15.174.180.157 Cash and bank
Piutang usaha 6 Trade receivables
Pihak ketiga 14.725.633.042 9.890.865.756 11.116.110.655 Third parties
Pihak berelasi 37 771.730.972 1.695.156.989 2.008.884.444 Related parties
Piutang non-usaha - pihak ketiga 7a 1.500.104.916 1.370.009.835 56.557.092 Non-trade receivables - third parties
Persediaan 8 67.992.377.284 17.527.482.958 8.613.955.688 Inventories
Biaya dibayar dimuka 9 2.166.394.439 1.694.576.965 3.700.123.611 prepaid expenses
Uang muka 10 2.586.242.773 6.547.316.024 100.000.000 Advances
Pajak dibayar dimuka 22a 715.436.662 - - Prepaid taxes
Total Aset Lancar 102.689.949.332 50.287.325.374 40.769.811.647 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang non-usaha - pihak ketiga 7b 1.162.932.222 674.062.749 1.476.853.448 Non-trade receivables - third parties
Uang muka 10 4.176.690.000 1.279.000.000 - Advances
Investasi pada entitas asosiasi - - 729.711.112 Investment in associates
Goodwill 11 1.193.614.515 427.672.658 - Goodwill
Aset tetap - neto 12 238.985.401.024 117.952.793.934 73.986.023.636 Fixed assets - net
Aset hak guna - neto 13 30.625.151.531 13.327.639.990 2.036.113.611 Right-of-use assets - net
Aset pajak tangguhan 22d 1.951.326.366 1.674.681.955 1.376.656.862 Deferred tax assets
Aset tidak lancar lainnya 14 419.333.930 241.043.430 123.662.390 Other non-current assets
Total Aset Tidak Lancar 278.514.449.588 135.576.894.716 79.729.021.059 Total Non-Current Assets
TOTAL ASET 381.204.398.920 185.864.220.090 120.498.832.706 TOTAL ASSETS
*) Disajikan kembali (Catatan 4) *) As restated (Note 4)
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
1
Page 134
PT REMALA ABADI Tbk AND SUBSIDIARIES
PT REMALA ABADI Tbk DAN ENTITAS ANAK CONSOLIDATED STATEMENTS OF
LAPORAN POSISI KEUANGAN KONSOLIDASIAN FINANCIAL POSITION
31 Desember 2024 dan 2023 December 31, 2024 and 2023
dan 1 Januari 2023 and January 1, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023*)/ 1 Januari 2023*)/
Notes December 31, 2024 December 31, 2023*) January 1, 2023*)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 15a 10.952.914.283 14.027.877.173 1.814.459.365
Utang usaha Trade payables
Pihak ketiga 16 17.307.863.802 18.279.545.620 14.379.469.107 Third parties
Utang non-usaha Non-trade payables
Pihak ketiga 19 762.955.856 - - Third parties
Beban akrual 17 6.740.350.818 5.646.995.896 6.832.003.385 Accrued expenses
Uang muka pelanggan 206.913.886 - - Advance from customers
Utang pajak 22b 22.376.498.573 8.834.810.289 7.922.345.217 Taxes payable
Utang jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
Utang bank 15b 650.511.825 353.571.432 - Bank loans
Pembiayaan konsumen 18 2.789.422.111 4.071.349.650 1.260.504.632 Consumer financing
Liabilitas sewa 20 2.158.340.359 761.865.833 252.796.085 Lease liabilities
Total Liabilitas Jangka Pendek 63.945.771.513 51.976.015.893 32.461.577.791 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang non-usaha Non-trade payables
Pihak berelasi 19,37 32.457.940.713 2.350.000.000 5.450.000.000 Related parties
Utang jangka panjang setelah
dikurangi bagian yang jatuh tempo Long-term liabilities net of
dalam satu tahun: current maturities:
Utang bank 15b 2.672.166.737 1.502.678.562 2.209.821.426 Bank loans
Pembiayaan konsumen 18 1.293.412.050 2.909.874.617 670.347.045 Consumer financing
Liabilitas sewa 20 14.462.876.576 4.513.603.981 - Lease liabilities
Liabilitas imbalan kerja 21 3.299.100.099 2.746.040.709 2.112.303.980 Employee benefits liability
Total Liabilitas Jangka Panjang 54.185.496.175 14.022.197.869 10.442.472.451 Total Non-Current Liabilities
Total Liabilitas 118.131.267.688 65.998.213.762 42.904.050.242 Total Liabilities
*) Disajikan kembali (Catatan 4) *) As restated (Note 4)
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
2
Page 135
PT REMALA ABADI Tbk AND SUBSIDIARIES
PT REMALA ABADI Tbk DAN ENTITAS ANAK CONSOLIDATED STATEMENTS OF
LAPORAN POSISI KEUANGAN KONSOLIDASIAN FINANCIAL POSITION
31 Desember 2024 dan 2023 December 31, 2024 and 2023
dan 1 Januari 2023 and January 1, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023*)/ 1 Januari 2023*)/
Notes December 31, 2024 December 31, 2023*) January 1, 2023*)
EKUITAS EQUITY
Modal saham - Share capital -
nilai nominal Rp50 per saham pada par value Rp50 per shares as of
31 Desember 2024 dan 2023 dan Rp100.000 December 31, 2024 and 2023 and Rp100,000
pada 1 Januari 2023 as of January 1, 2023
Modal dasar - Authorized capital -
4.400.000.000 saham pada 4,400,000,000 shares as of
31 Desember 2024 dan 2023 dan December 31, 2024 and 2023 and
550 saham pada 1 Januari 2023 550 shares as of January 1, 2023
Modal ditempatkan dan disetor - Issued and fully paid capital -
1.375.000.000 saham pada 1,375,000,000 shares as of
31 Desember 2024 dan 1.100.000.000 saham as of December 31, 2024 and
pada 31 Desember 2023 dan 250 saham 1,100,000,000 as of December 31, 2023
pada 1 Januari 2023 23 68.750.000.000 55.000.000.000 25.000.000 and 250 shares as of January 1, 2023
Tambahan modal disetor 24 56.857.515.587 7.271.363.600 7.271.363.600 Additional paid-in capital
Proforma dari transaksi restrukturisasi Proforma from restructuring transaction
entitas sepengendali 25 - 28.390.552.771 12.305.079.505 of entities under common control
Saldo laba Retained earnings
Telah ditentukan penggunaannya 2.000.000.000 1.000.000.000 - Appropriated
Belum ditentukan penggunaannya 26 123.480.274.813 27.890.661.326 57.838.171.482 Unappropriated
Rugi komprehensif lain 27 120.684.881 (62.121.168) (9.993.078) Other comprehensive loss
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk 251.208.475.281 119.490.456.529 77.429.621.509 owners of the parent entity
Kepentingan nonpengendali 28 11.864.655.951 375.549.799 165.160.955 Noncontrolling interest
Total Ekuitas 263.073.131.232 119.866.006.328 77.594.782.464 Total Equity
TOTAL LIABILITAS DAN EKUITAS 381.204.398.920 185.864.220.090 120.498.832.706 TOTAL LIABILITIES AND EQUITY
*) Disajikan kembali (Catatan 4) *) Restated (Note 4)
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
3
Page 136
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN 29 348.191.610.324 289.580.376.362 REVENUE
BEBAN POKOK PENDAPATAN 30 (84.611.629.053) (131.449.669.891) COST OF REVENUE
LABA BRUTO 263.579.981.271 158.130.706.471 GROSS PROFIT
Beban penjualan 31 (27.891.161.737) (19.840.096.583) Selling expenses
Beban umum dan administrasi 32 (89.668.690.640) (70.944.629.927) General and administrative expenses
Beban lain-lain 35 1.532.167.834 (11.293.862.501) Other expenses
LABA USAHA 147.552.296.728 56.052.117.460 OPERATING PROFIT
Penghasilan keuangan 33 681.207.466 383.475.326 Finance income
Beban keuangan 34 (3.010.296.959) (1.951.232.545) Finance expenses
LABA SEBELUM BEBAN PROFIT BEFORE
PAJAK PENGHASILAN 145.223.207.235 54.484.360.241 INCOME TAX EXPENSE
Beban pajak penghasilan - neto 22c (33.376.651.484) (12.342.131.660) Income tax expense - net
Laba Sebelum Laba Entitas Anak Earnings Before Earnings of Subsidiaries
Dampak Penyesuaian Proforma dari Impact of Proforma Adjustments
Transaksi Restrukturisasi Entitas From Restructuring Transactions
Sepengendali 111.846.555.751 42.142.228.581 of Entities Under Common Control
Laba Entitas Anak Dampak Profit From Subsidiaries
Penyesuaian Proforma dari Impact of Proforma Adjustments
Transaksi Restrukturisasi Entitas From Restructuring Transactions
Sepengendali 25 (12.403.658.063) (16.089.295.903) of Entities Under Common Control
LABA NETO PERIODE BERJALAN 99.442.897.688 26.052.932.678 NET PROFIT FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan direklasifikasi ke Item that will not be reclassified
laba rugi: to profit or loss:
Pengukuran kembali atas Remeasurement on
liabilitas imbalan kerja 21 239.290.679 (71.800.919) employee benefits liabilities
Beban pajak terkait 22d (52.643.949) 15.796.202 Related tax expense
Other Comprehensive Loss before
Rugi Komprehensif Lain Entitas Subsidiaries Impact of Proforma
Anak Dampak Penyesuaian Proforma Adjustments from Restructuring
dari Transaksi Restrukturisasi Entitas Transactions of Entities Under
Sepengendali 25 - 3.822.637 Common Control
Total Rugi Komprehensif Lain 186.646.730 (52.182.080) Total Other Comprehensive Loss
LABA KOMPREHENSIF COMPREHENSIVE INCOME
PERIODE BERJALAN 99.629.544.418 26.000.750.598 FOR THE PERIOD
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
4
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
Laba Neto yang dapat Net Income
Diatribusikan Kepada: Attributable to:
Pemilik entitas induk 96.589.613.487 26.027.489.844 Owners of the parent entity
Kepentingan nonpengendali 2.853.284.201 25.442.834 Non-controlling interest
Total 99.442.897.688 26.052.932.678 Total
Laba Komprehensif yang dapat Comprehensive Income
Diatribusikan Kepada: Attributable to:
Pemilik entitas induk 96.772.419.536 25.975.361.754 Owners of the parent entity
Kepentingan nonpengendali 2.857.124.882 25.388.844 Non-controlling interest
Total 99.629.544.418 26.000.750.598 Total
Laba per Saham Earning Per Share
yang dapat Diatribusikan Kepada Attributable to Owners of
Pemilik Entitas Induk 36 75,53 70,15 the Parent Entity
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
5
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Proforma dari
Transaksi
Restrukturisasi
Entitas
Modal Sepengendali/
Ditempatkan dan Proforma from Saldo Laba/ Rugi
Disetor Penuh/ Tambahan Restructuring Retained Earnings Komprehensif Lain/ Kepentingan
Issued and Modal Disetor/ Transactions of Telah ditentukan Belum Ditentukan Other Nonpengendali/
Fully Paid-up Additional Entities Under Penggunaannya/ Penggunaannya/ Comprehensive Total/ Non-Controlling Total Ekuitas/
Capital Paid-in Capital Common Control Appropriated Unappropriated Loss Total Interest Total Equity
Saldo 1 Januari 2023 - Balance as of January 1, 2023 -
dilaporkan sebelumnya 25.000.000 7.271.363.600 - - 57.838.171.482 (9.993.078) 65.124.542.004 165.160.955 65.289.702.959 as previously reported
Penyesuaian - - 12.305.079.505 - - - 12.305.079.505 - 12.305.079.505 Adjustment
Saldo 1 Januari 2023 - Balance as of January 1, 2023 -
disajikan kembali 25.000.000 7.271.363.600 12.305.079.505 - 57.838.171.482 (9.993.078) 77.429.621.509 165.160.955 77.594.782.464 as restated
Akuisisi entitas anak (Catatan 1d) - - - - - - - 185.000.000 185.000.000 Acquisition of subsidiaries (Note 1d)
Laba neto periode berjalan - - - - 26.027.489.844 - 26.027.489.844 25.442.834 26.052.932.678 Net profit for the period
Rugi komprehensif lain - - - - - (52.128.090) (52.128.090) (53.990) (52.182.080) Other comprehensive loss
Dividen saham (Catatan 23) 54.975.000.000 - - - (54.975.000.000) - - - - Share dividend (Note 23)
Pencadangan saldo laba Appropriation of retained
sebagai cadangan umum earnings for general reserve
(Catatan 23) - - - 1.000.000.000 (1.000.000.000) - - - - (Note 23)
Efek penyesuaian Pre-acquisition proforma
proforma pra-akuisisi - - 16.085.473.266 - - - 16.085.473.266 - 16.085.473.266 adjustment effect
Saldo 31 Desember 2023 55.000.000.000 7.271.363.600 28.390.552.771 1.000.000.000 27.890.661.326 (62.121.168) 119.490.456.529 375.549.799 119.866.006.328 Balance as of December 31, 2023
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to consolidated financial statements are an integral part of these consolidated
keuangan konsolidasian secara keseluruhan. financial statements.
6
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to Owners of the Parent Entity
Proforma dari
Transaksi
Restrukturisasi
Entitas
Modal Sepengendali/
Ditempatkan dan Proforma from Saldo Laba/ Rugi
Disetor Penuh/ Tambahan Restructuring Retained Earnings Komprehensif Lain/ Kepentingan
Issued and Modal Disetor/ Transactions of Telah ditentukan Belum Ditentukan Other Nonpengendali/
Fully Paid-up Additional Entities Under Penggunaannya/ Penggunaannya/ Comprehensive Total/ Non-Controlling Total Ekuitas/
Capital Paid-in Capital Common Control Appropriated Unappropriated Loss Total Interest Total Equity
Saldo 31 Desember 2023 55.000.000.000 7.271.363.600 28.390.552.771 1.000.000.000 27.890.661.326 (62.121.168) 119.490.456.529 375.549.799 119.866.006.328 Balance as of December 31, 2023
Setoran modal dari Paid-in capital from
penawaran umum perdana 13.750.000.000 37.950.000.000 - - - - 51.700.000.000 - 51.700.000.000 initial public offering
Biaya emisi saham - (3.000.073.478) - - - - (3.000.073.478) - (3.000.073.478) Share issuance costs
Akuisisi entitas anak (Catatan 1d) - - - - - - - 170.995.901 170.995.901 Acquisition of subsidiaries (Note 1d)
Setoran modal entitas anak oleh Paid-up capital of the subsidiaries
non-pengendali - - - - - - - 2.453.000.000 2.453.000.000 from non-controlling interest
Akuisisi kepentingan Acquisition of non-controlling
non-pengendali - (38.853.744) - - - - (38.853.744) (111.146.256) (150.000.000) interest
Pencadangan saldo laba Appropriation of retained
sebagai cadangan umum earnings for general reserve
(Catatan 23) - - - 1.000.000.000 (1.000.000.000) - - - - (Note 23)
Laba neto periode berjalan - - - - 96.589.613.487 - 96.589.613.487 2.853.284.201 99.442.897.688 Net profit for the period
Rugi komprehensif lain - - - - - 182.806.049 182.806.049 3.840.681 186.646.730 Other comprehensive loss
Efek penyesuaian Pre-acquisition proforma
proforma pra-akuisisi - - 12.403.658.063 - - - 12.403.658.063 - 12.403.658.063 adjustment effect
Difference in restructuring
Selisih transaksi restrukturisasi transactions of entities under
entitas sepengendali - 14.675.079.209 (40.794.210.834) - - - (26.119.131.625) 6.119.131.625 (20.000.000.000) common control
Saldo 31 Desember 2024 68.750.000.000 56.857.515.587 - 2.000.000.000 123.480.274.813 120.684.881 251.208.475.281 11.864.655.951 263.073.131.232 Balance as of December 31, 2024
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to consolidated financial statements are an integral part of these consolidated
keuangan konsolidasian secara keseluruhan. financial statements.
7
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 347.736.599.956 290.145.426.768 Receipts from customers
Pembayaran ke pemasok (181.969.430.417) (132.348.374.384) Payments to suppliers
Pembayaran ke karyawan (58.702.899.232) (40.370.278.401) Payments to employees
Pembayaran beban operasional Payments of operating expenses
dan lainnya (20.597.203.616) (53.209.799.010) and others
Penerimaan penghasilan keuangan 681.207.466 383.475.326 Finance income received
Pembayaran beban keuangan (3.010.296.959) (1.951.232.545) Finance expenses paid
Pembayaran pajak penghasilan (20.682.049.114) (10.978.389.206) Payment of income tax
Arus Kas Neto Diperoleh dari Net Cash Flows Used in
Aktivitas Operasi 63.455.928.084 51.670.828.548 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap 12 (98.866.830.001) (54.294.732.064) Acquisition of fixed assets
Perolehan aset hak guna 13 (942.000.000) - Acquisition of right of use assets
Akuisisi entitas anak 1c (26.154.000.000) - Acquisition of subsidiaries
Pembayaran uang muka investasi (4.076.690.000) - Payment of investment advance
Penerimaan dari piutang Receipt from non-trade
non-usaha - pihak ketiga 411.130.527 802.790.699 receivables - third parties
Arus Kas Neto Digunakan untuk Net Cash Flows Provided by
Aktivitas Investasi (129.628.389.474) (53.491.941.365) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran utang bank (353.571.432) (353.571.432) Payment of bank loans
Penerimaan utang bank 1.820.000.000 - Receipt from bank loans
Pembayaran pembiayaan konsumen (2.898.390.106) (2.379.573.310) Payment of consumer financing
Penerimaan utang pihak ketiga 312.955.856 - Received from third parties payables
Penerimaan (pembayaran) Receipt from (payment to)
utang pihak berelasi 30.107.940.713 (3.100.000.000) related parties payables
Pembayaran liabilitas sewa (11.033.272.874) (8.171.423.559) Payment of lease liabilities
Setoran modal entitas anak Paid-up capital in subsidiary from
dari nonpengendali 2.453.000.000 - non-controlling interest
Penerimaan dari penawaran umum perdana 21,22 51.700.000.000 - Proceeds from initial public offering
Biaya emisi saham 22 (2.198.432.454) - Share issuance costs
Arus Kas Neto Diperoleh dari Net Cash Flows Provided by
(Digunakan untuk) Aktivitas Pendanaan 69.910.229.703 (14.004.568.301) (Used in) Financing Activities
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
8
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 2024 2023
NET INCREASE (DECREASE) OF
KENAIKAN (PENURUNAN) NETO KAS CASH AND BANK
DAN BANK DAN CERUKAN 3.737.768.313 (15.825.681.118) AND OVERDRAFTS
KENAIKAN NETO KAS DAN BANK NET INCREASE OF CASH AND
DAN CERUKAN SEHUBUNGAN BANK AND OVERDRAFTS
DENGAN AKUISISI 7.306.974 - RELATED TO ACQUISITION
KAS DAN BANK DAN CERUKAN AND OVERDRAFTS
PADA AWAL PERIODE (2.465.960.326) 13.359.720.792 AT THE BEGINNING OF THE PERIOD
CASH AND BANK
KAS DAN BANK DAN CERUKAN AND OVERDRAFTS
PADA AKHIR PERIODE 1.279.114.961 (2.465.960.326) AT THE END OF THE PERIOD
Kas dan bank dan cerukan terdiri dari: Cash and banks and overdrafts are as follows
Catatan/
Notes 2024 2023
Kas dan bank 5 12.232.029.244 11.561.916.847 Cash and bank
Cerukan 15a (10.952.914.283) (14.027.877.173) Overdrafts
Total 1.279.114.961 (2.465.960.326) Total
Informasi tambahan atas aktivitas yang tidak mempengaruhi Supplementary information on activities that do not affect
arus kas disajikan pada Catatan 40. cash flows is presented in Note 40.
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
9
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment the Company’s
PT Remala Abadi (“Perusahaan”) didirikan di PT Remala Abadi (the “Company”) was established
Republik Indonesia berdasarkan Akta Notaris No. 5 in the Republic of Indonesia based on Notarial Deed
oleh Fajra Rizqi Nasution, SH., tanggal 15 Maret No. 5 by Fajra Rizqi Nasution, S.H., dated March 15,
2004 dan telah disahkan oleh Menteri Kehakiman 2004 and was approved by the Minister of Justice
dan Hak Asasi Manusia Republik Indonesia dalam and Human Rights of the Republic of Indonesia in
Surat Keputusan No. C-12023 HT.01.01.TH.2004 Decree No. C-12023 HT.01.01.TH.2004 dated May
tanggal 13 Mei 2004 dan diumumkan dalam Berita 13, 2004 and announced in the State Gazette No.
Negara No. 081 Tambahan Berita Negara RI No. 081 Supplement to the State Gazette of RI No.
031462 tanggal 10 Oktober 2023. Anggaran Dasar 031462 dated October 10, 2023. The Company's
Perusahaan telah mengalami beberapa kali Articles of Association have been amended several
perubahan, terakhir berdasarkan Akta No. 45 times, most recently based on Deed No. 45 dated
tanggal 15 November 2023 oleh Notaris Elizabeth November 15, 2023 by Notary Elizabeth Karina
Karina Leonita, SH., M.Kn., Notaris di Jakarta Leonita, SH., M.Kn., Notary in South Jakarta, which
Selatan, yang telah mendapat persetujuan dari has been approved by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in
Republik Indonesia dalam Surat Keputusan Decree No. AHU-0071258.AH.01.02.TAHUN 2023
No. AHU-0071258.AH.01.02.TAHUN 2023 tanggal dated November 17, 2023 and has been received by
17 November 2023 dan telah diterima oleh Menteri the Minister of Law and Human Rights based on
Hukum dan Hak Asasi Manusia berdasarkan surat letter No. AHU-AH.01.09-0186388 and letter
No. AHU-AH.01.09-0186388 dan surat No. AHU- No. AHU-AH.01.03-0143300 dated November 17,
AH.01.03-0143300 tanggal 17 November 2023. 2023.
Sesuai dengan pasal 3 Anggaran Dasar, In accordance with article 3 of the Articles of
Perusahaan bergerak dalam bidang perdagangan Association, the Company is engaged in trading and
dan jasa, yaitu perdagangan komputer dan services, namely trading of computers and computer
perlengkapan komputer, piranti lunak serta jasa equipment, software and internet service provider
internet service provider. Saat ini, Perusahaan services. Currently, the Company is engaged in
bergerak dalam bidang jasa internet service internet service provider. The Company started its
provider. Perusahaan memulai kegiatan usaha commercial business activities in 2004. The
komersialnya sejak tahun 2004. Domisili Company's domicile is at Graha Mustika Ratu
Perusahaan adalah di Graha Mustika Ratu Lt. GF, Lt. GF, Jl. Gatot Subroto No.74 - 75, South Jakarta,
Jl. Gatot Subroto No.74 - 75, Jakarta Selatan, while the operational locations or marketing offices
sedangkan Lokasi operasional atau kantor are in 3 (three) locations spread across Central
pemasaran berada di 3 (tiga) lokasi yang tersebar di Jakarta, East Jakarta and Bekasi.
Jakarta Pusat, Jakarta Timur dan Bekasi.
Pemegang saham pengendali Perusahaan adalah The controlling shareholder of the Company is Verah
Verah Wahyudi Singgih Wong. Wahyudi Singgih Wong.
10
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
b. Penawaran Umum Perdana b. Initial Public Offering
Pada tanggal 26 April 2024, Perusahaan On April 26, 2024, the Company obtained an
memperoleh pernyataan efektif dari Otoritas Jasa effective statement from the Financial Services
Keuangan (OJK) dengan suratnya No. S- Authority (OJK) with its letter No. S-58/D.04/2024 to
58/D.04/2024 untuk melakukan Penawaran Umum conduct an Initial Public Offering of 275,000,000
Perdana atas 275.000.000 saham dengan nilai shares with a nominal value of Rp50 per share at an
nominal Rp50 per saham dengan harga penawaran offering price of Rp188 per share. On May 7, 2024,
Rp188 per saham. Pada tanggal 7 Mei 2024, the shares were listed on the Indonesia Stock
saham-saham tersebut telah dicatatkan pada Bursa Exchange.
Efek Indonesia.
c. Susunan Dewan Komisaris, Direksi dan Komite c. Boards of Commissioners, Directors and Audit
Audit serta Karyawan Committee and Employees
Susunan Dewan Komisaris dan Direksi pada tanggal The composition of the Board of Commissioners and
31 Desember 2024 dan 2023 adalah sebagai Board of Directors as of December 31, 2024 and
berikut: 2023 is as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Verah Wahyudi Singgih Wong President Commissioner
Komisaris Independen Ahmad Alamsyah Saragih Independent Commissioner
Direksi Board of Directors
Direktur Utama Richard Kartawijaya President Director
Direktur Samuel Adi Mulia Director
Pada tanggal 26 Februari 2024, Direksi Perusahaan On February 26, 2024, the Board of Directors of the
telah menunjuk Maureen Graciela sebagai Company has appointed Maureen Graciela as
Sekretaris Perusahaan berdasarkan Surat Corporate Secretary based on Decision Letter No.
Keputusan No. 023/CS/RA/IPO/DIR/II/2024. 023/CS/RA/IPO/DIR/II/2024.
Total remunerasi dari Dewan Komisaris dan Direksi Total remuneration of the Company's Board of
Perusahaan pada tanggal 31 Desember 2024 dan Commissioners and Directors as of December 31,
2023 masing-masing sebesar Rp3.069.038.792 dan 2024 and 2023 amounted to Rp3,069,038,792 and
Rp609.666.703. Rp609,666,703, respectively.
Susunan komite audit Perusahaan pada tanggal The composition of the Company's audit committee
31 Desember 2024 dan 2023 adalah sebagai as of December 31, 2024 and 2023 is as follows:
berikut:
Komite Audit Audit Committee
Ketua Ahmad Alamsyah Saragih Chairman
Anggota Sudarmana Member
Anggota Sundara Ichsan Member
11
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Jumlah karyawan tetap Perusahaan dan Entitas The number of permanent employees of the
Anak (selanjutnya secara bersama-sama disebut Company and Subsidiaries (hereinafter collectively
sebagai “Grup”) pada tanggal 31 Desember 2024 referred to as the “Group”) as of December 31, 2024
dan 2023, masing-masing sebanyak 106 dan 69 and 2023, were 106 and 69 employees, respectively
karyawan (tidak diaudit). (unaudited).
d. Entitas Anak d. Subsidiaries
Perusahaan memiliki pengendalian pada entitas The Company has control over the Subsidiaries as
anak sebagai berikut: follows:
Mulai
Beroperasi
Komersial/ Persentase Kepemilikan/ Total Aset Sebelum Dieliminasi/
Commencement Percentage of Ownership Total Assets Before Elimination
Entitas Anak/ Domisili/ Kegiatan Usaha/ of Commercial 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2024/ 31 Desember 2023/
subsidiaries Domicile Business activities Operations December 31, 2024 December 31, 2023 December 31, 2024 December 31, 2023
Kepemilikan langsung/ direct ownership
Penyedia jasa layanan
PT Fiber Media Jakarta Selatan 2010 85,00% 85,00% 70.147.941.673 185.864.220.090
Indonesia (FMI) internet/
Internet Service
Provider
PT PC 24 Cyber Indonesia Jawa Barat Penyedia jasa layanan 2006 99,00% 99,00% 35.112.979.204 27.805.636.233
(PC 24) internet/
Internet Service
Provider
PT Fiber Kerumah Jakarta Barat Perdagangan/ 2024 51,00% - 14.551.698.973 -
Indonesia (FKI) Trading
PT Solusi Aplikasi Andalan Jakarta Timur Perdagangan dan Belum beroperasi 88,00% 88,00% 495.036.772 667.285.720
Semesta (SAAS) Pemograman komputer/
Computer trading and
programming
PT Akselerasi Informasi Jakarta Selatan Perdagangan/ Belum beroperasi 51,00% 50,00% 284.966.130 222.292.512
Indonesia (AII) Trading
Kepemilikan tidak langsung/ indirect ownership
Melalui FMI/ Through FMI
PT Jaringan Fiber Jawa Barat Perdagangan/ 2022 100%*) 100%*) 1.628.192.023 1.700.327.024
Indonesia (JFI) Trading
*) Dimiliki FMI, Perusahaan dan PC 24 masing-masing sebesar 75%, *) Owned by FMI, the Company and PC 24 each 75%, 15% and 10%.
15% dan 10%.
12
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
PT PC 24 Cyber Indonesia (“PC 24”) PT PC 24 Cyber Indonesia (“PC 24”)
Perusahaan mendirikan PT PC 24 Cyber Indonesia The Company established PT PC 24 Cyber
(“PC 24”) berdasarkan Akta Notaris No. 2 oleh Anita Indonesia (“PC 24”) based on Notarial Deed No. 2
Munaf, SH., tanggal 6 Januari 2006 dan telah by Anita Munaf, S.H., dated January 6, 2006 and
disahkan oleh Menteri Hukum dan Hak Asasi was approved by the Minister of Law and Human
Manusia Republik Indonesia dalam Surat Keputusan Rights of the Republic of Indonesia in Decree
No. C-02103 HT.01.01.TH.2006 tanggal 24 Januari No. C-02103 HT.01.01.TH.2006 dated January 24,
2006. Anggaran Dasar PC 24 telah mengalami 2006. The Articles of Association of PC 24 have
beberapa kali perubahan, terakhir berdasarkan Akta been amended several times, most recently based
Notaris No. 4 tanggal 10 Juni 2020 oleh Idriansyah on Notarial Deed No. 4 dated June 10, 2020 by
Rizal, S.H., M.Kn., mengenai penambahan maksud Idriansyah Rizal, S.H., M.Kn., regarding the addition
dan tujuan kegiatan usaha. Perubahan ini telah of the purpose and objectives of business activities.
disetujui oleh Menteri Hukum dan Hak Asasi This amendment has been approved by the Minister
Manusia dalam Surat Keputusan No. AHU-0040319. of Law and Human Rights in Decree No. AHU-
AH.01.02.TAHUN 2020 tanggal 13 Juni 2020. 0040319.AH.01.02.TAHUN 2020 dated June 13,
2020.
PC 24 bergerak dalam bidang telekomunikasi PC 24 is engaged in cable telecommunications,
dengan kabel, aktivitas pemrograman komputer, computer programming activities, construction of
konstruksi jaringan elektrikal dan telekomunikasi electrical networks and other telecommunications, as
lainnya, serta perdagangan besar dan eceran, yaitu well as wholesale and retail trade, namely trading in
perdagangan komputer dan perlengkapan computers and computer equipment, and software.
komputer, serta piranti lunak. Domisili PC 24 adalah PC 24's domicile is in Bekasi City, West Java.
di Kota Bekasi, Jawa Barat. Saat ini, PC 24 Currently, PC 24 is engaged in internet service
bergerak dalam bidang jasa internet service provider provider and started its commercial business
dan memulai kegiatan usaha komersialnya sejak activities since 2006.
tahun 2006.
Kepemilikan saham oleh Perusahaan di PC 24 The Company's shareholding in PC 24 is 99%.
adalah sebesar 99%.
PT Solusi Aplikasi Andalan Semesta (“SAAS”) PT Solusi Aplikasi Andalan Semesta (“SAAS”)
Perusahaan mendirikan PT Solusi Aplikasi Andalan The Company established PT Solusi Aplikasi
Semesta (“SAAS”) berdasarkan Akta Notaris No. 8 Andalan Semesta (“SAAS”) based on Notarial Deed
oleh Idriansyah Rizal, S.H., M.Kn., tanggal 29 No. 8 by Idriansyah Rizal, S.H., M.Kn., dated August
Agustus 2021 dan telah disahkan oleh Menteri 29, 2021 and has been approved by the Minister of
Hukum dan Hak Asasi Manusia Republik Indonesia Law and Human Rights of the Republic of Indonesia
dalam Surat Keputusan No. AHU-0052254.AH.01. in Decree No. AHU-0052254.AH.01.01.TAHUN 2021
01.TAHUN 2021 tanggal 24 Agustus 2021 dengan dated August 24, 2021 with the following
susunan pemegang saham sebagai berikut: shareholder composition:
13
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Perusahaan sebesar Rp400.000.000 atau a. Company amounted to Rp400,000,000 or
400 lembar saham. 400 shares.
b. Tri Sefti Adi sebesar Rp50.000.000 atau b. Tri Sefti Adi amounted to Rp50,000,000 or
50 lembar saham. 50 shares.
c. Nur Rakhmad Setiawan sebesar Rp50.000.000 c. Nur Rakhmad Setiawan amounted to
atau 50 lembar saham. Rp50,000,000 or 50 shares.
Selanjutnya, berdasarkan Akta Notaris No. 8 Furthermore, based on Notarial Deed No. 8 dated
tanggal 20 Mei 2022 oleh Novita Sari Sianturi, S.H., May 20, 2022 by Novita Sari Sianturi, S.H., M.Kn.,
M.Kn., dan telah diterima oleh Menteri Hukum dan and has been accepted by the Minister of Law and
Hak Asasi Manusia dalam Surat Penerimaan Human Rights in the Letter of Acceptance of
Pemberitahuan Perubahan Data SAAS No. AHU- Notification of SAAS Data Changes No. AHU-AH.01.
AH.01.09-0016330 tanggal 28 Mei 2022. SAAS shareholders approved the sale / transfer of
pemegang saham SAAS menyetujui AII shares owned by Nur Rakhmad Setiawan
penjualan/pengalihan seluruh saham milik Nur amounted to 30 shares to Moh Reza Pahlevi and
Rakhmad Setiawan sebanyak 30 lembar saham amounted to 20 shares to the Company, and the
kepada Moh Reza Pahlevi dan sebanyak sale / transfer of 20 shares owned by Tri Sefti Adi to
20 lembar saham kepada Perusahaan, serta the Company, so that the composition of SAAS
penjualan/pengalihan 20 lembar saham milik Tri shareholders is as follows:
Sefti Adi kepada Perusahaan, sehingga susunan
pemegang saham SAAS menjadi sebagai berikut:
a. Perusahaan sebesar Rp440.000.000 atau a. The Company amounted to Rp440,000,000 or
440 lembar saham. 440 shares.
b. Tri Sefti Adi sebesar Rp30.000.000 atau b. Tri Sefti Adi amounted to Rp30,000,000 or
30 lembar saham. 30 shares.
c. Moh Reza Palevi sebesar Rp30.000.000 atau c. Moh Reza Palevi amounted to Rp30,000,000 or
30 lembar saham. 30 shares.
SAAS bergerak dalam bidang perdagangan besar SAAS is engaged in wholesale trading and computer
dan aktivitas pemrograman komputer. Domisili programming activities. The domicile of SAAS is in
SAAS adalah di Jakarta Timur. SAAS belum East Jakarta. SAAS has not yet commenced its
memulai kegiatan usaha komersialnya. commercial business activities.
Penyetoran modal oleh Perusahaan di SAAS telah Paid-up capital by the Company in SAAS have been
dilakukan pada tanggal 13 Desember 2022 sebesar made on December 13, 2022 amounted to
Rp1.000.000 dan pada bulan Maret - Juni 2023 Rp1,000,000 and in March - June 2023 amounted to
sebesar Rp439.000.000. Berdasarkan Akta Notaris Rp439,000,000. Based on Notarial Deed No. 11
No. 11 tanggal 7 November 2023, para pemegang dated November 7, 2023, the shareholders decided
saham memutuskan memberikan dispensasi dan to grant dispensation and ratification of the delay in
ratifikasi atas keterlambatan pemenuhan kewajiban the fulfillment of capital payment by SAAS
penyetoran modal oleh para pemegang saham shareholders. In connection with this, SAAS
SAAS. Sehubungan dengan hal tersebut maka consolidated to the Company starting November 7,
SAAS dikonsolidasi ke Perusahaan mulai tanggal 7 2023.
November 2023.
14
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
PT Akselerasi Informasi Indonesia (“AII”) PT Akselerasi Informasi Indonesia (“AII”)
Perusahaan mendirikan PT Akselerasi Informasi The Company established PT Akselerasi Informasi
Indonesia (“AII”) berdasarkan Akta Notaris No. 18 Indonesia (“AII”) based on Notarial Deed No. 18 by
oleh Kumala Tjahjani Widodo, S.H., MH., M.Kn., Kumala Tjahjani Widodo, S.H., MH, M.Kn., dated
tanggal 27 Januari 2023 dan telah disahkan oleh January 27, 2023 and has been approved by the
Menteri Hukum dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the Republic of
Indonesia dalam Surat Keputusan No. AHU- Indonesia in Decree No. AHU-0007657.AH
0007657.AH 01.01.TAHUN 2023 tanggal 31 Januari 01.01.TAHUN 2023 dated January 31, 2023 with the
2023 dengan kepemilikan Perusahaan di AII Company's ownership in AII amounted to 50%
sebesar 50% (setara dengan Rp125.000.000 atau (equivalent to Rp125,000,000 or 125 shares).
125 lembar saham).
AII bergerak dalam bidang perdagangan besar dan AII is engaged in wholesale trade and information
informasi dan komunikasi. Domisili AII adalah di and communication. AII's domicile is in South
Jakarta Selatan. AII belum memulai kegiatan usaha Jakarta. AII has not yet commenced its commercial
komersialnya. Penyetoran modal oleh Perusahaan business activities. Capital injection by the Company
di AII telah dilakukan pada tanggal 14 Maret 2023 in AII has been made on March 14, 2023 amounted
sebesar Rp16.390.000 dan pada tanggal 28 Juli to Rp16,390,000 and on July 28, 2023 amounted to
2023 sebesar Rp108.610.000. Berdasarkan Akta Rp108,610,000. Based on Notarial Deed No. 60
Notaris No. 60 tanggal 17 November 2023, para dated November 17, 2023, the shareholders decided
pemegang saham memutuskan memberikan to grant dispensation and ratification for the delay in
dispensasi dan ratifikasi atas keterlambatan the fulfillment of capital deposit obligations by AII
pemenuhan kewajiban penyetoran modal oleh para shareholders. In connection with this, AII was
pemegang saham AII. Sehubungan dengan hal consolidated to the Company starting November 17,
tersebut maka AII dikonsolidasi ke Perusahaan 2023.
mulai tanggal 17 November 2023.
Berdasarkan Akta Pernyataan Keputusan Para Based on the Deed of Resolution of the
Pemegang Saham AII oleh Notaris Elizabeth Karina Shareholders of AII by Notary Elizabeth Karina
Leonita, S.H., M.Kn., No. 32 tanggal 8 Mei 2024, Leonita, S.H., M.Kn., No. 32 dated May 8, 2024, the
Pemegang saham AII menyetujui peralihan saham shareholders of AII approved the transfer of 125
sebanyak 125 lembar milik Richard Kartawijaya shares owned by Richard Kartawijaya to the
menjadi milik Perusahaan dan juga menyetujui Company and also approved the increase in paid-up
peningkatan modal disetor dari Rp250.000.000 capital from Rp250,000,000 to Rp3,000,000,000
menjadi sebesar Rp3.000.000.000 yang diambil taken by the Company and PT Darpa Balakosa
bagian oleh Perusahaan dan PT Darpa Balakosa Semesta. So that the composition of AII's
Semesta. Sehingga susunan pemegang saham AII shareholders becomes as follows:
menjadi sebagai berikut:
a. Perusahaan sebesar Rp1.530.000.000 atau a. The Company amounted to Rp1,530,000,000 or
1.530 lembar saham. 1,530 shares.
b. PT Darpa Balakosa Semesta sebesar b. PT Darpa Balakosa amounted to
Rp1.470.000.000 atau 1.470 lembar saham. Rp1,470,000,000 or 1,470 shares.
15
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Nilai wajar aset neto yang diambil alih dan jumlah Fair value of net assets acquired and total
imbalan yang dialihkan adalah sebagai berikut: consideration transferred were as follows:
Nilai wajar aset neto yang diambil alih 111.146.256 Fair value of net assets acquired
Selisih nilai transaksi ekuitas 38.853.744 Difference in value of equity transaction
Imbalan yang dialihkan 150.000.000 Consideration transfer
PT Fiber Media Indonesia (“FMI”) PT Fiber Media Indonesia (“FMI”)
FMI bergerak dalam bidang antara lain: konstruksi FMI is engaged in, among others: construction of
media magnetik dan media optik; perdagangan magnetic media and optical media; trading of
peralatan telekomunikasi; serta bidang informasi telecommunications equipment; and information and
dan komunikasi. FMI berkedudukan di kota Bekasi, communications. FMI is domiciled in Bekasi, West
Jawa Barat. FMI memulai kegiatan usaha Java. FMI started its commercial business activities
komersialnya pada tahun 2022. in 2022.
Berdasarkan Akta Notaris Elizabeth Karina Leonita, Based on Notarial Deed of Elizabeth Karina Leonita,
S.H., M.Kn., No. 19 tanggal 6 Agustus 2024, S.H., M.Kn., No. 19 dated August 6, 2024, the
disetujui peralihan hak atas saham milik Budi Aditya transfer of shares owned by Budi Aditya Erna
Erna Mulyanto kepada Perusahaan dengan nilai Mulyanto to the Company with par value of
nominal Rp850.000.000 atau sebesar 85% modal Rp850,000,000 or 85% of FMI's capital with
FMI dengan jumlah imbalan yang dialihkan sebesar consideration transfer of Rp20,000,000,000. This
Rp20.000.000.000. Transaksi akuisisi ini merupakan acquisition transaction is a business combination of
kombinasi bisnis entitas sepengendali sehubungan entities under common control with respect to the
pengendali akhir yang sama antara Perusahaan same ultimate controller between the Company and
dengan FMI yang dibukukan sesuai dengan PSAK FMI which was accounted for in accordance with
338 dan menyebabkan laporan keuangan PSAK 338 and accordingly the prior year
konsolidasian tahun sebelumnya disajikan kembali consolidated financial statements had been restated
(Catatan 4). (Note 4).
Nilai tercatat aset neto dan jumlah imbalan yang Carrying amount of net assets and total
dialihkan adalah sebagai berikut: consideration transferred were as follows:
Total aset 56.531.079.826 Total assets
Total liabilitas (15.396.199.632) Total liabilities
Kepemilikan sebelumnya Previous ownership
atas entitas anak (340.669.360) of subsidiaries
Aset neto 40.794.210.834 Net assets
Kepentingan nonpengendali (6.119.131.625) Non-controlling interest
Selisih dari jumlah imbalan yang Difference of consideration
dialihkan dan jumlah tercatat transferred and carrying
aset neto yang diambil alih (14.675.079.209) amount of net assets acquired
Imbalan yang dialihkan 20.000.000.000 Consideration transferred
16
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
PT Fiber Kerumah Indonesia (“FKI”) PT Fiber Kerumah Indonesia (“FKI”)
FKI bergerak dalam bidang perdagangan besar FKI is engaged in wholesale trade and information
dan informasi dan komunikasi. Perusahaan and communication. The Company is domiciled in
berkedudukan di Jakarta Barat. FKI belum memulai West Jakarta. FKI has not yet commenced its
kegiatan usaha komersialnya. Berdasarkan Akta commercial business activities. Based on Notarial
Notaris Elizabeth Karina Leonita, S.H., M.Kn., No. 5 Deed of Elizabeth Karina Leonita, S.H., M.Kn., No. 5
tanggal 3 Juni 2024, Pemegang saham FKI dated June 3, 2024, the shareholders of FKI
menyetujui peralihan saham sebanyak 4 lembar approved the transfer of 4 shares owned by
milik Ardyanto Mulyadi menjadi milik Perusahaan Ardyanto Mulyadi to the Company amounted to
sebesar Rp6.004.000.000 dan juga menyetujui Rp6,004,000,000 and also approved an increase in
peningkatan modal saham dari Rp200.000.000 share capital from Rp200,000,000 to
menjadi sebesar Rp6.200.000.000 yang hanya Rp6,200,000,000 which was only paid-up by the
disetorkan oleh Perusahaan. Sehingga susunan Company. So that the composition of FKI's
pemegang saham FKI menjadi sebagai berikut: shareholders became as follows:
a. Perusahaan sebesar Rp6.004.000.000 atau a. The Company amounted to Rp6,004,000,000 or
6.004 lembar saham. 6,004 shares.
b. Iman Taufik sebesar Rp196.000.000 atau 196 b. Iman Taufik amounted to Rp196,000,000 or 196
lembar saham. shares.
Nilai wajar aset neto dan jumlah imbalan yang Fair value of net assets and total consideration
dialihkan adalah sebagai berikut: transferred were as follows:
Total aset 6.773.108.875 Total assets
Total liabilitas (1.364.054.831) Total liabilities
Nilai wajar aset neto 5.409.054.044 Fair value of net assets
Kepentingan nonpengendali (170.995.901) Non-controlling interest
Goodwill 765.941.857 Goodwill
Imbalan yang dialihkan 6.004.000.000 Consideration transfer
Berdasarkan Akta Pernyataan Keputusan Para Based on the Deed of the Shareholder’s Decision of
Pemegang Saham FKI oleh Notaris Elizabeth Karina FKI by Notary Elizabeth Karina Leonita, S.H., M.Kn.,
Leonita, S.H., M.Kn., No. 129 tanggal 28 November No. 129 dated November 28, 2024, FKI's
2024, Pemegang saham FKI menyetujui peralihan shareholders approved the transfer of 196 shares
saham sebanyak 196 lembar milik Iman Taufik owned by Iman Taufik to Wukong Technology
menjadi milik Wukong Technology Partners Limited Partners Limited and also approved an increase in
dan juga menyetujui peningkatan modal disetor dari paid-in capital from Rp6,200,000,000 to
Rp6.200.000.000 menjadi sebesar Rp50,000,000,000 which was paid-up by the
Rp50.000.000.000 yang diambil bagian oleh Company and Wukong Technology Partners Limited.
Perusahaan dan Wukong Technology Partners So that the composition of FKI's shareholders
Limited. Sehingga susunan pemegang saham FKI becomes as follows:
menjadi sebagai berikut:
17
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Perusahaan sebesar Rp25.500.000.000 atau a. The Company amounted to Rp25,500,000,000 or
25.500 lembar saham. 25,500 shares.
b. Wukong Technology Partners Limited sebesar b. Wukong Technology Partners Limited amounted
Rp24.500.000.000 atau 24.500 lembar saham. to Rp24,500,000,000 or 24,500 shares.
PT Jaringan Fiber Indonesia (“JFI”) PT Jaringan Fiber Indonesia (“JFI”)
JFI didirikan di Republik Indonesia berdasarkan JFI was established in the Republic of Indonesia
Akta Notaris No. 11 oleh Nova Helida, S.H., tanggal based on Notarial Deed No. 11 by Nova Helida,
27 Agustus 2021 dan telah disahkan oleh Menteri S.H., dated August 27, 2021 and has been approved
Hukum dan Hak Asasi Manusia Republik Indonesia by the Minister of Law and Human Rights of the
dalam Surat Keputusan No. AHU-0056749.AH.01. Republic of Indonesia in Decree No. AHU-0056749.
01.TAHUN 2021 tanggal 11 September 2021 dan AH.01.01.TAHUN 2021 dated September 11, 2021
diumumkan dalam Berita Negara No. 081 and announced in State Gazette No. 081
Tambahan No. 031467 tanggal 10 Oktober 2023. Supplement No. 031467 dated October 10, 2023.
Sesuai dengan pasal 3 Anggaran Dasar, JFI In accordance with article 3 of the Articles of
bergerak di bidang antara lain: konstruksi media Association, JFI is engaged in, among others:
magnetik dan media optik; perdagangan peralatan construction of magnetic media and optical media;
telekomunikasi; serta bidang informasi dan trading of telecommunications equipment; and
komunikasi. Perusahaan berkedudukan di kota information and communications. The Company is
Bekasi, Jawa Barat. Perusahaan memulai kegiatan domiciled in the city of Bekasi, West Java. The
usaha komersialnya pada tahun 2022. Company commenced its commercial business
activities in 2022.
Berdasarkan Akta Notaris No. 8 tanggal 24 Mei Based on Notarial Deed No. 8 dated May 24, 2023
2023 oleh Idriansyah Rizal, SH., M.Kn, yang telah by Idriansyah Rizal, SH, M.Kn, which was approved
disetujui oleh Menteri Hukum dan Hak Asasi by the Minister of Law and Human Rights of the
Manusia Republik Indonesia dalam Surat Keputusan Republic of Indonesia in Decree No. AHU-AH.01.09-
No. AHU-AH.01.09-0120645 tanggal 25 Mei 2023, 0120645 dated May 25, 2023, JFI shareholders
para pemegang saham JFI menyetujui jual beli approved the sale and purchase of 1,300 shares
saham milik Ferdi Agus Riyanto sebanyak 1.300 owned by Ferdi Agus Riyanto to FMI, so that JFI
saham kepada FMI, sehingga struktur pemegang shareholder structure is as follows:
saham JFI menjadi sebagai berikut:
a) FMI sebanyak 1.500 saham dengan nilai sebesar a) FMI amounted to 1,500 shares with a value of
Rp1.500.000.000. Rp1,500,000,000.
b) Perusahaan sebanyak 300 saham dengan nilai b) The Company amounted to 300 shares with a
sebesar Rp300.000.000. value of Rp300,000,000.
c) PC 24 sebanyak 200 saham dengan nilai c) PC 24 amounted to 200 shares with a value of
sebesar Rp200.000.000. Rp200,000,000.
18
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
PT Mitra Integrasi Bersama (“MIB”) PT Mitra Integrasi Bersama (“MIB”)
MIB didirikan di Republik Indonesia berdasarkan JFI was established in the Republic of Indonesia
Akta Notaris No. 11 oleh Daniar Wasdiana, S.H., based on Notarial Deed No. 11 by Daniar Wasdiana,
M.Kn., tanggal 10 Desember 2024 dan telah S.H., M.Kn., dated December 10, 2024 and has
disahkan oleh Menteri Hukum dan Hak Asasi been approved by the Minister of Law and Human
Manusia Republik Indonesia dalam Surat Keputusan Rights of the Republic of Indonesia in Decree No.
No. AHU-0000571.AH.01.01.TAHUN 2025 tanggal AHU-0000571.AH.01.01.TAHUN 2025 dated
10 Januari 2025. January 10, 2025.
Sesuai dengan pasal 3 Anggaran Dasar, MIB In accordance with article 3 of the Articles of
bergerak di bidang konstruksi sentral telekomunikasi Association, MIB is engaged in the construction of
dan aktivitas telekomunikasi dengan kabel. MIB telecommunication centers and telecommunication
berkedudukan di Jakarta Utara. MIB belum memulai activities with cables. MIB is domiciled in North
kegiatan usaha komersialnya. Jakarta. MIB has not commenced its commercial
business activities yet.
Pada tanggal 31 Desember 2024, modal MIB belum As of December 31, 2024, MIB's capital has not
disetorkan oleh Perusahaan sehingga belum di been paid by the Company and therefore has not
konsolidasi. been consolidated.
e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of The Consolidated Financial
Statements
Manajemen Perusahaan bertanggung jawab atas The Company’s management is responsible for the
penyusunan laporan keuangan konsolidasian ini preparation and presentation of these consolidated
yang telah disetujui oleh Direksi untuk diterbitkan financial statements which were completed and
pada tanggal 24 Maret 2025. authorized to be issued on March 24, 2025.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan prepared in accordance with Indonesian Financial
(“SAK”) di Indonesia, yang mencakup Pernyataan Accounting Standards (‘‘FAS’’), which include
Standar Akuntansi Keuangan (“PSAK”) dan Statements of Financial Accounting Standards
Interpretasi Standar Akuntansi Keuangan (“ISAK”) (‘’PSAK’’) and Interpretations of Financial Accounting
yang diterbitkan oleh Dewan Standar Akuntansi Standards (‘‘ISAK’’) issued by the Financial
Keuangan Ikatan Akuntan Indonesia, serta Accounting Standards Board of the Indonesian
peraturan regulator pasar modal. Institute of Accountants, and capital market
regulatory regulations.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Kebijakan akuntansi yang diterapkan dalam The accounting policies applied in the preparation of
penyusunan laporan keuangan konsolidasian the consolidated financial statements as of
tanggal 31 Desember 2024 adalah selaras dengan December 31, 2024 are consistent with those
kebijakan akuntansi yang diterapkan dalam applied in the preparation of the consolidated
penyusunan laporan keuangan konsolidasian Grup financial statements of the Group as of December
tanggal 31 Desember 2023. 31, 2023.
Laporan keuangan konsolidasian, kecuali laporan The consolidated financial statements, except for the
arus kas konsolidasian, telah disusun secara akrual consolidated statements of cash flows, have been
dengan menggunakan konsep biaya perolehan prepared on an accrual basis using the historical
(historical cost), kecuali untuk akun-akun tertentu cost concept, except for certain accounts that are
yang diukur berdasarkan basis lain seperti yang measured on other bases as described in the related
dijelaskan dalam kebijakan akuntansi terkait. accounting policies.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows are
menggunakan metode langsung, dan prepared using the direct method, and are
dikelompokkan ke dalam aktivitas operasi, investasi categorized into operating, investing and financing
dan pendanaan. activities.
Berikut ini adalah amandemen standar yang berlaku The following amendments to standards that
efektif untuk tahun buku yang dimulai pada atau effective for financial years beginning on or after
setelah tanggal 1 Januari 2024 namun tidak January 1, 2024 but have no impact on the
berdampak terhadap laporan keuangan consolidated financial statements are as follows:
konsolidasian adalah sebagai berikut:
1. Amendemen PSAK 201: “Penyajian Laporan 1. Amendment to PSAK 201: “Presentation of
Keuangan” tentang liabilitas diklasifikasikan Financial Statements” regarding liabilities
sebagai jangka pendek atau jangka Panjang, classified as short-term or long-term, as well as
serta pengungkapan kebijakan akuntansi. disclosure of accounting policies.
2. Amendemen PSAK 216: “Aset Tetap” 2. Amendment to PSAK 216: “Fixed Assets”
3. Amendemen PSAK 208: “Kebijakan Akuntansi, 3. Amendment to PSAK 208: “Accounting Policies,
Perubahan Estimasi Akuntansi dan Kesalahan” Changes in Accounting Estimates and Errors”
tentang definisi estimasi akuntansi. regarding the definition of accounting estimates.
4. Amendemen PSAK 212: “Pajak Penghasilan” 4. Amendment to PSAK 212: “Income Taxes”
tentang pajak tangguhan terkait aset dan regarding deferred taxes related to assets and
liabilitas yang timbul dari transaksi tunggal. liabilities arising from a single transaction.
Implementasi dari standar-standar tersebut tidak The implementation of the above standards had no
memiliki dampak terhadap jumlah yang dilaporkan di significant impact for the current year or prior
tahun berjalan atau tahun sebelumnya. financial year.
DSAK-IAI juga mengesahkan perubahan DSAK-IAI also ratified change to the numbering of
penomoran PSAK dan ISAK yang berlaku efektif PSAK and ISAK which will be effective on January 1,
1 Januari 2024, Dimana perubahan ini tidak 2024. This changes does not affect the substance of
mempengaruhi substansi pengaturan dalam the requirement in each PSAK and ISAK.
masing-masing PSAK dan ISAK tersebut.
20
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
b. Prinsip Konsolidasian b. Principles of Consolidation
Grup menerapkan PSAK No. 110 “Laporan The Group applies PSAK No. 110 “Consolidated
Keuangan Konsolidasian”. Laporan keuangan Financial Statements”. The consolidated financial
konsolidasian menggabungkan seluruh Entitas Anak statements incorporate all subsidiaries controlled by
yang dikendalikan oleh Perusahaan. Pengendalian the Company. Control is obtained when the
diperoleh ketika Perusahaan (investor) terekspos Company (investor) is exposed to or has rights to
atau memiliki hak atas imbal hasil variabel dari variable returns from its involvement with an
keterlibatannya dengan investee dan memiliki investee and has the ability to influence those
kemampuan untuk mempengaruhi imbal hasil returns through its control over the investee.
tersebut melalui kekuasaannya atas investee.
Dengan demikian, investor mengendalikan investee Accordingly, an investor controls an investee if, and
jika, dan hanya jika, investor memiliki seluruh hal only if, the investor has all the following:
berikut ini:
(a) kekuasaan atas investee; (a) power over the investee;
(b) eksposur atau hak atas imbal hasil variabel dari (b) exposure or rights to variable returns from its
keterlibatannya dengan investee; dan involvement with the investee; and
(c) kemampuan untuk menggunakan kekuasaannya (c) the ability to exercise its power over the investee
atas investee untuk mempengaruhi jumlah imbal to influence the amount of investor returns.
hasil investor.
Konsolidasi atas investee dimulai sejak tanggal Consolidation of an investee commences from the
investor memperoleh pengendalian atas investee date the investor obtains control of the investee and
dan berakhir ketika investor kehilangan ends when the investor loses control of the investee.
pengendalian atas investee.
Kepentingan nonpengendali mencerminkan bagian Non-controlling interests represent the portion of
atas laba rugi dan aset neto yang tidak diatribusikan profit or loss and net assets not attributable to the
kepada entitas induk dan disajikan secara terpisah parent entity and are presented separately in the
dalam laporan laba rugi dan penghasilan consolidated statements of profit or loss and other
komprehensif lain konsolidasian dan ekuitas pada comprehensive income and equity in the
laporan posisi keuangan konsolidasian, dipisahkan consolidated statements of financial position,
dari ekuitas yang dapat diatribusikan kepada entitas separated from equity attributable to the parent
induk. entity.
Seluruh penghasilan komprehensif diatribusikan AII comprehensive income is attributed to owners of
pada pemilik entitas induk dan pada kepentingan the parent and to non-controlling interests even if
nonpengendali bahkan jika hal ini mengakibatkan this results in the non-controlling interests having a
kepentingan nonpengendali mempunyai saldo deficit balance.
defisit.
21
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Perubahan dalam bagian kepemilikan entitas induk Changes in the parent's interest in a Subsidiaries
pada entitas anak yang tidak mengakibatkan that do not result in a loss of control are accounted
hilangnya pengendalian dicatat sebagai transaksi for as equity transactions, whereby the carrying
ekuitas, dimana jumlah tercatat kepentingan amounts of the controlling and non-controlling
pengendali dan nonpengendali disesuaikan untuk interests are adjusted to reflect the change in their
mencerminkan perubahan bagian relatifnya atas relative interests in the Subsidiaries. The difference
entitas anak. Perbedaan antara jumlah kepentingan between the amount of the adjusted non-controlling
nonpengendali disesuaikan dan nilai wajar imbalan interest and the fair value of the consideration given
yang diberikan atau diterima diakui secara langsung or received is recognized directly in equity and
dalam ekuitas dan diatribusikan pada pemilik entitas attributed to owners of the parent.
induk.
Seluruh saldo akun dan transaksi yang material AII material account balances and transactions
antar entitas yang dikonsolidasi telah dieliminasi. between consolidated entities have been eliminated.
Jika entitas induk kehilangan pengendalian pada If the parent entity loses control of a Subsidiaries,
entitas anak, maka entitas induk: the parent entity:
a) menghentikan pengakuan aset (termasuk setiap a) derecognize the assets (including any goodwill)
goodwill) dan liabilitas entitas anak terdahulu dari and liabilities of the former Subsidiaries from the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
b) mengakui sisa investasi pada entitas anak b) recognize the remaining investment in the former
terdahulu pada nilai wajarnya pada tanggal Subsidiaries at fair value at the date control is
hilangnya pengendalian, dan selanjutnya lost, and subsequently record the remaining
mencatat sisa investasi tersebut dan setiap investment and any amounts due by or to the
jumlah terutang oleh atau kepada entitas anak former Subsidiaries. The fair value is deemed to
terdahulu. Nilai wajar tersebut dianggap sebagai be the fair value on initial recognition of the
nilai wajar pada saat pengakuan awal aset financial asset or, where appropriate, the cost on
keuangan atau, jika sesuai, biaya perolehan initial recognition of the investment in an
pada saat pengakuan awal investasi pada associate.
entitas asosiasi.
c) mengakui keuntungan atau kerugian terkait c) recognize gains or losses related to loss of
dengan hilangnya pengendalian yang dapat control that are attributable to the former
diatribusikan pada kepentingan pengendali controlling interest.
terdahulu.
c. Kombinasi Bisnis c. Business Combination
Akuisisi bisnis dicatat dengan menggunakan metode Acquisitions of businesses are accounted for using
akuisisi. Imbalan yang dialihkan dalam suatu the acquisition method. The consideration
kombinasi bisnis diukur pada nilai wajar yang transferred in a business combination is measured at
dihitung sebagai hasil penjumlahan dari nilai wajar fair value, which is calculated as the sum of the
tanggal akuisisi atas seluruh aset yang dialihkan acquisition date fair values of the assets transferred
oleh Grup, liabilitas yang diakui oleh Grup kepada by the Group, liabilities incurred by the Group to the
pemilik sebelumnya dari pihak yang diakuisisi dan former owners of the acquiree, and the equity
kepentingan ekuitas yang diterbitkan oleh Grup interests issued by the Group in exchange for control
dalam pertukaran pengendalian dari pihak yang of the acquiree. Acquisition-related costs are
diakuisisi. Biaya-biaya yang terkait akuisisi diakui recognized in profit or loss as incurred
dalam laba rugi pada saat terjadinya.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Restrukturisasi Entitas Sepengendali Restructuring of Entities Under Common Control
Akuisisi atau pengalihan saham antara entitas Acquisitions or transfers of shares between entities
sepengendali dicatat sesuai dengan PSAK 338, under common control are accounted for in
“Kombinasi Bisnis Entitas Sepengendali”. accordance with PSAK 338, “Business Combinations
Pengalihan aset, liabilitas, saham dan instrumen of Entities under Common Control”. Transfers of
kepemilikan lainnya dari entitas sepengendali tidak assets, liabilities, shares and other ownership
menghasilkan laba atau rugi bagi perusahaan atau instruments of entities under common control do not
entitas individual dalam kelompok yang sama. result in gain or loss for the company or individual
entities within the same group.
Karena transaksi kombinasi bisnis entitas Since business combination transactions of entities
sepengendali tidak mengakibatkan perubahan under common control do not result in a change in
substansi ekonomi pemilikan atas aset, liabilitas, the economic substance of ownership of the assets,
saham atau instrumen kepemilikan lainnya yang liabilities, shares or other ownership instruments
dipertukarkan, aset atau liabilitas yang dialihkan exchanged, the transferred assets or liabilities are
diakui pada jumlah tercatat sebagai kombinasi recognized at their carrying amounts as a business
bisnis dengan menggunakan metode penyatuan combination using the pooling-of-interests method.
kepemilikan (pooling-of-interests).
Dalam menerapkan metode penyatuan kepemilikan, In applying the pooling of interests method, the
komponen laporan keuangan untuk periode dimana components of the financial statements for the
terjadi restrukturisasi dan untuk periode lain yang period in which the restructuring occurred and for
disajikan untuk tujuan perbandingan, disajikan other periods presented for comparative purposes
sedemikian rupa seolah-olah restrukturisasi telah are presented as if the restructuring had occurred
terjadi sejak awal periode laporan keuangan yang since the beginning of the financial statements
disajikan. Selisih antara nilai tercatat investasi pada period presented. The difference between the
tanggal efektif dan harga pengalihan diakui sebagai carrying amount of the investment at the effective
bagian dari akun “Tambahan Modal Disetor” pada date and the transfer price is recognized as part of
ekuitas dalam laporan posisi keuangan “Additional Paid-in Capital” account in equity in the
konsolidasian. consolidated statements of financial position.
d. Kas dan Bank d. Cash and Banks
Kas terdiri dari saldo kas dan bank, dan tidak Cash consists of cash and bank balances and is not
digunakan sebagai jaminan atau dibatasi used as collateral or restricted in use.
penggunaannya.
e. Persediaan e. Inventories
Grup menerapkan PSAK No. 202 “Persediaan”. The Group applies PSAK No. 202 “Inventories”.
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realisasi realizable value. Net realizable value is the
neto. Nilai realisasi neto adalah taksiran harga jual estimated selling price in the normal course of
dalam kegiatan usaha normal dikurangi estimasi business less estimated costs of completion and
biaya penyelesaian dan taksiran biaya yang estimated costs necessary to sell.
diperlukan untuk penjualan.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Biaya perolehan ditentukan dengan metode Masuk The acquisition cost is determined by the First-in,
Pertama Keluar Pertama. Penyisihan persediaan First-out method. Allowance for inventory
usang ditentukan berdasarkan hasil penelaahan obsolescence is determined based on a review of
atas keadaan persediaan pada akhir periode the conditions of inventories at the end of the
pelaporan. reporting period.
f. Biaya Dibayar Dimuka f. Prepaid expenses
Biaya dibayar dimuka diamortisasi sesuai masa Prepaid expenses are amortized over their useful
manfaatnya dengan menggunakan metode garis lives using the straight-line method.
lurus.
g. Investasi pada Entitas Asosiasi g. Investment in Associates
Grup menerapkan PSAK No. 228 “Investasi pada The Group applies PSAK No. 228 “Investments in
entitas asosiasi dan ventura bersama”. Entitas associates and joint ventures”. An associate is an
asosiasi adalah entitas yang mana Grup memiliki entity over which the Group has significant influence
pengaruh signifikan dan bukan merupakan entitas and is neither a Subsidiaries nor a participating
anak maupun bagian partisipasi dalam ventura interest in a joint venture. Ownership, directly or
bersama. Pemilikan, secara langsung maupun tidak indirectly, of 20% or more of the voting rights of an
langsung, 20% atau lebih hak suara investee investee is considered to be significant influence,
dianggap memiliki pengaruh signifikan, kecuali unless it can be clearly demonstrated otherwise.
dapat dibuktikan dengan jelas hal yang sebaliknya.
Investasi pada entitas asosiasi dicatat dengan Investments in associates are accounted for using
menggunakan metode ekuitas, dimana pada the equity method, which is initially recognized at
awalnya diakui sebesar biaya perolehan. cost. Subsequently, the Group's share of the
Selanjutnya, bagian Grup atas laba rugi entitas associate's profit or loss, after necessary
asosiasi, setelah penyesuaian yang diperlukan adjustments for the effects of uniform accounting
terhadap dampak penyeragaman kebijakan policies and elimination of gains or losses resulting
akuntansi dan eliminasi laba atau rugi yang from transactions between the Group and the
dihasilkan dari transaksi antara Grup dan entitas associate, increases or decreases the carrying
asosiasi, akan menambah atau mengurangi jumlah amount of the investment and is recognized in the
tercatat investasi tersebut dan diakui sebagai laba Group's profit or loss. Receipt of distributions from
rugi Grup. Penerimaan distribusi dari entitas associates reduces the carrying amount of the
asosiasi mengurangi jumlah tercatat investasi. investment.
Penyesuaian terhadap jumlah tercatat tersebut juga An adjustment to the carrying amount is also
diperlukan jika terdapat perubahan dalam proporsi required if there is a change in the Group's
bagian Grup atas entitas asosiasi yang timbul dari proportionate interest in the associate arising from
penghasilan komprehensif lain dari entitas asosiasi. the associate's other comprehensive income. The
Bagian Grup atas perubahan tersebut diakui dalam Group's share of such changes is recognized in
penghasilan komprehensif lain dari Grup. other comprehensive income of the Group.
24
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Goodwill yang terkait dengan akuisisi entitas Goodwill associated with the acquisition of
asosiasi termasuk dalam jumlah tercatat investasi. associates is included in the carrying amount of the
Jika terdapat goodwill negatif, maka jumlah tersebut investment. If negative goodwill exists, the amount is
diakui di dalam laba rugi. Goodwill tidak diamortisasi recognized in profit or loss. Goodwill is not amortized
dan dilakukan uji penurunan nilai setiap tahun. and is tested for impairment annually.
Apabila nilai tercatat investasi telah mencapai nilai If the carrying amount of the investment has reached
nol, kerugian selanjutnya akan diakui hanya jika zero, further losses will be recognized only if the
Grup mempunyai komitmen untuk menyediakan Group has a commitment to provide financial
bantuan pendanaan atau menjamin kewajiban assistance or guarantee the obligations of the
entitas asosiasi yang bersangkutan. associate.
Jika investasi pada entitas asosiasi menjadi If an investment in an associate becomes an
investasi pada ventura bersama atau sebaliknya, investment in a joint venture or otherwise, the entity
maka entitas melanjutkan penerapan metode continues to apply the equity method and does not
ekuitas dan tidak mengukur kembali kepentingan remeasure the remaining interest.
yang tersisa.
Perubahan nilai investasi yang disebabkan oleh Changes in the value of investments caused by
terjadinya perubahan nilai ekuitas di entitas asosiasi changes in the value of equity in associates arising
yang timbul dari transaksi modal di entitas asosiasi from capital transactions in associates with third
dengan pihak ketiga diakui sebagai penghasilan parties are recognized as other comprehensive
komprehensif lain dan akan diakui sebagai income and will be recognized as income or expense
penghasilan atau beban pada saat pelepasan upon disposal of the investment.
investasi yang bersangkutan.
h. Aset Tetap h. Fixed Assets
Grup menerapkan PSAK No. 216 “Aset Tetap”. Grup The Group applies PSAK No. 216 “Fixed Assets”.
telah memilih untuk menggunakan model biaya The Group has elected to use the cost model as its
sebagai kebijakan akuntansi pengukuran aset accounting policy for measurement of fixed assets.
tetapnya. Penyusutan dihitung dengan metode garis Depreciation is computed using the straight-line
lurus selama masa manfaat aset. Taksiran masa method over the useful lives of the assets. The
manfaat aset tetap adalah sebagai berikut: estimated useful lives of fixed assets are as follows:
Taksiran Masa
Manfaat /
Estimated Useful Persentase/
Period Percentage
Bangunan 20 tahun 5% Buildings
Kendaraan 8 tahun 12,5% Vehicles
Peralatan kantor 4 dan 8 tahun 25,0% dan 12,5% Office equipments
Infrastruktur jaringan 8 tahun 12,5% Network infrastructure
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Masa manfaat aset tetap dan metode depresiasi The useful lives of fixed assets and depreciation
ditelaah dan disesuaikan, jika sesuai keadaan, pada methods are reviewed and adjusted, as appropriate,
setiap akhir periode pelaporan. at the end of each reporting period.
Tanah dinyatakan sebesar biaya perolehan dan Land is stated at cost and is not depreciated.
tidak disusutkan.
Biaya pengurusan legal hak atas tanah dalam The cost of obtaining legal rights to land in the form
bentuk Hak Guna Usaha (“HGU”), Hak Guna of Cultivation Rights (“HGU”), Building Rights
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika (“HGB”) and Use Rights (“HP”) when the land is first
tanah diperoleh pertama kali diakui sebagai bagian acquired is recognized as part of the cost of land
dari biaya perolehan tanah pada akun “Aset Tetap” acquisition in the “Property, Plant and Equipment”
dan tidak diamortisasi. Sementara biaya account and is not amortized. Meanwhile, the cost of
pengurusan atas perpanjangan atau pembaharuan obtaining legal extension or renewal of land rights in
legal hak atas tanah dalam bentuk HGU, HGB dan the form of HGU, HGB and HP is recognized as part
HP diakui sebagai bagian dari akun “Beban of “Deferred Charges - Net” account in the
Ditangguhkan - Neto” pada laporan posisi keuangan consolidated statement of financial position and
konsolidasian dan diamortisasi sepanjang mana amortized over the shorter of the legal and economic
yang lebih pendek antara umur hukum dan umur life of the land.
ekonomis tanah.
Beban perbaikan dan pemeliharaan dibebankan Repair and maintenance expenses are charged to
pada laba rugi pada saat terjadinya; biaya profit or loss as incurred; significant replacement or
penggantian atau inspeksi yang signifikan inspection costs are capitalized when incurred and
dikapitalisasi pada saat terjadinya dan jika besar when it is probable that future economic benefits in
kemungkinan manfaat ekonomis di masa depan respect of the asset will flow to the Group, and the
berkenaan dengan aset tersebut akan mengalir ke cost of the asset can be measured reliably. Fixed
Grup, dan biaya perolehan aset dapat diukur secara assets are derecognized upon disposal or when no
andal. Aset tetap dihentikan pengakuannya pada future economic benefits are expected from their use
saat dilepaskan atau ketika tidak ada manfaat or disposal. Any gain or loss arising on derecognition
ekonomis masa depan yang diharapkan dari of the asset is included in profit or loss in the period
penggunaan atau pelepasannya. Keuntungan atau the asset is derecognized.
kerugian yang timbul dari penghentian pengakuan
aset dimasukkan dalam laba rugi pada periode aset
tersebut dihentikan pengakuannya.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
i. Penurunan Nilai Aset Non-keuangan i. Impairment of Non-financial Assets
Grup menerapkan PSAK No. 236 “Penurunan Nilai The Group applies PSAK No. 236 “Impairment of
Aset”. Pada setiap akhir periode pelaporan, Grup Assets”. At the end of each reporting period, the
menilai apakah terdapat indikasi aset mengalami Group assesses whether there is any indication that
penurunan nilai. Jika terdapat indikasi tersebut, an asset may be impaired. If such indication exists,
maka Grup mengestimasi jumlah terpulihkan aset the Group estimates the asset's recoverable amount.
tersebut. Jumlah terpulihkan suatu aset atau unit The recoverable amount of an asset or cash-
penghasil kas adalah jumlah yang lebih tinggi antara generating unit is the higher of its fair value less
nilai wajar dikurangi biaya pelepasan dan nilai costs of disposal and its value in use. If the
pakainya. Jika jumlah terpulihkan suatu aset lebih recoverable amount of an asset is less than its
kecil dari jumlah tercatatnya, maka jumlah tercatat carrying amount, the carrying amount of the asset is
aset tersebut diturunkan nilainya menjadi sebesar impaired to its recoverable amount. Impairment
jumlah terpulihkan. Rugi penurunan nilai diakui losses are recognized immediately in profit or loss.
segera dalam laba rugi.
Pembalikan rugi penurunan nilai untuk aset A reversal of an impairment loss for a non-financial
nonkeuangan, diakui jika, dan hanya jika, terdapat asset is recognized if, and only if, there has been a
perubahan estimasi yang digunakan dalam change in the estimates used in determining the
menentukan jumlah terpulihkan aset sejak pengujian asset's recoverable amount since the last
penurunan nilai terakhir diakui. Pembalikan rugi impairment test was recognized. The reversal of the
penurunan nilai tersebut diakui segera dalam laba impairment loss is recognized immediately in profit
rugi, kecuali aset disajikan pada jumlah revaluasian. or loss, unless the asset is carried at revalued
amount.
j. Transaksi dengan Pihak-Pihak Berelasi j. Transaction with Related Parties
Grup mengungkapkan transaksi dengan pihak-pihak The Group discloses transactions with related
berelasi berdasarkan PSAK No. 224 parties based on PSAK No. 224 “Related Party
“Pengungkapan Pihak-pihak Berelasi”. Suatu pihak Disclosures”. A party is considered to be related to
dianggap berelasi dengan Grup jika: the Group if:
1. Orang atau anggota keluarga terdekat 1. An individual or family member is related to the
mempunyai relasi dengan entitas pelapor jika Group if:
orang tersebut:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the reporting
bersama atas entitas pelapor; entity;
(ii) memiliki pengaruh signifikan atas entitas (ii) has significant influence over the reporting
pelapor; atau entity; or
(iii) personil manajemen kunci entitas pelapor (iii) key management personnel of the reporting
atau entitas induk entitas pelapor. entity or a parent of the reporting entity.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
2. Suatu entitas berelasi dengan entitas pelapor jika 2. An individual or family member is related to the
memenuhi salah satu hal berikut: Group if:
(i) Entitas dan entitas pelapor adalah anggota (i) The entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same group (meaning that
entitas induk, entitas anak, dan entitas anak the parent entity, subsidiaries, and
berikutnya terkait dengan entitas lain). subsequent subsidiaries are related to other
entities).
(ii) Satu entitas adalah entitas asosiasi atau (ii) One entity is an associate or joint venture of
ventura bersama dari entitas lain (atau entitas another entity (or an associate or joint
asosiasi atau ventura bersama yang venture that is a member of a group of which
merupakan anggota suatu kelompok usaha, the other entity is a member).
yang mana entitas lain tersebut adalah
anggotanya).
(iii) Kedua entitas tersebut adalah ventura (iii) Both entities are joint ventures of the same
bersama dari pihak ketiga yang sama. third party.
(iv) Satu entitas adalah ventura bersama dari (iv) One entity is a joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of a third
entitas asosiasi dari entitas ketiga. entity.
(v) Entitas tersebut adalah suatu program (v) The entity is a post-employment benefit
imbalan pasca kerja untuk imbalan kerja plan for the employee benefits of either the
dari salah satu entitas pelapor atau entitas reporting entity or an entity related to the
yang terkait dengan entitas pelapor. Jika reporting entity. If the reporting entity is the
entitas pelapor adalah entitas yang entity that administers the plan, the
menyelenggarakan program tersebut, maka sponsoring entity is also related to the
entitas sponsor juga berelasi dengan entitas reporting entity.
pelapor.
(vi) Entitas yang dikendalikan atau dikendalikan (vi) Entities controlled or jointly controlled by a
bersama oleh orang yang diidentifikasi person identified in (1).
dalam angka (1).
(vii) Orang yang diidentifikasi dalam angka (1) (i) (vii) The person identified in (1)(i) has significant
memiliki pengaruh signifikan atas entitas influence over the entity or the key
atau personil manajemen kunci entitas (atau management personnel of the entity (or a
entitas induk dari entitas). parent of the entity).
(viii) Entitas, atau anggota dari kelompok dimana (viii) The entity, or a member of a group of which
entitas merupakan bagian dari kelompok the entity is a part, provides key
tersebut, menyediakan jasa personal management personnel services to the
manajemen kunci kepada entitas pelapor reporting entity or to a parent of the
atau kepada entitas induk dari entitas reporting entity.
pelapor.
Semua transaksi yang signifikan dengan pihak- AII significant transactions with related parties are
pihak berelasi diungkapkan dalam catatan atas disclosed in the notes to the consolidated financial
laporan keuangan konsolidasian. statements.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
k. Pengakuan Pendapatan dan Beban k. Revenue and Expense Recognition
Grup mengakui pendapatan sesuai dengan PSAK The Group recognizes revenue in accordance with
No. 115, “Pendapatan dari Kontrak dengan PSAK No. 115, “Revenue from Contracts with
Pelanggan”, dengan melakukan analisa transaksi Customers”, by analyzing transactions through the
melalui metode lima langkah pengakuan five-step revenue recognition method as follows:
pendapatan sebagai berikut:
1. Mengidentifikasi kontrak dengan pelanggan, 1. Identify contracts with customers, where the
dimana Grup mencatat kontrak dengan Group records contracts with customers only if
pelanggan hanya jika seluruh kriteria berikut AII of the following criteria are met:
terpenuhi:
Kontrak telah disetujui oleh para pihak dalam The contract has been approved by the
kontrak parties to the contract
Grup dapat mengidentifikasi hak dari para The Group can identify the rights of the
pihak dan jangka waktu pembayaran atas parties and the payment terms of the goods to
barang yang akan dialihkan. be transferred.
Kontrak memiliki substansi komersial. Contracts have commercial substance.
Kemungkinan besar Grup akan menerima It is likely that the Group will receive
imbalan atas barang yang dialihkan. consideration for the transferred goods.
2. Mengidentifikasi kewajiban pelaksanaan dalam 2. Identify performance obligations in the contract.
kontrak.
3. Menentukan harga transaksi. 3. Determine the transaction price.
4. Mengalokasikan harga transaksi pada setiap 4. AIIocate the transaction price to each
kewajiban pelaksanaan. performance obligation.
5. Mengakui pendapatan ketika kewajiban 5. Recognize revenue when the performance
pelaksanaan telah dipenuhi (pada suatu waktu obligation has been fulfilled (at a specific point in
tertentu atau sepanjang waktu) time or over time).
Beban diakui pada saat terjadinya, dengan Expenses are recognized when incurred, with an
menggunakan dasar akrual. accrual basis.
l. Pajak Penghasilan l. Income Taxes
Grup menerapkan PSAK No. 212 “Pajak The Group applied PSAK No. 212 “Income Taxes”.
Penghasilan”. Beban pajak kini ditetapkan Current tax expense is determined based on the
berdasarkan taksiran laba kena pajak periode estimated taxable profit for the period.
berjalan.
Pajak penghasilan dalam laba rugi periode berjalan Income tax in profit or loss for the period comprises
terdiri dari pajak kini dan tangguhan. Pajak current and deferred tax. Income tax is recognized in
penghasilan diakui dalam laba rugi, kecuali untuk profit or loss, except for transactions that relate to
transaksi yang berhubungan dengan transaksi yang transactions recognized directly in equity or other
diakui langsung dalam ekuitas atau penghasilan comprehensive income, in which case it is
komprehensif lain, dalam hal ini diakui dalam recognized in equity or other comprehensive income.
ekuitas atau penghasilan komprehensif lain.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Aset pajak kini dan liabilitas pajak kini dilakukan Current tax assets and current tax liabilities are
saling hapus jika, dan hanya jika, entitas memiliki offset if, and only if, the entity has a legAIIy
hak yang dapat dipaksakan secara hukum untuk enforceable right to set off the recognized amounts;
melakukan saling hapus jumlah yang diakui; dan and has the intention to settle on a net basis, or
memiliki intensi untuk menyelesaikan dengan dasar realize the asset and settle the liability
neto, atau merealisasikan aset dan menyelesaikan simultaneously.
liabilitas secara bersamaan.
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized for
perbedaan temporer antara aset dan liabilitas untuk temporary differences between assets and liabilities
tujuan komersial dan untuk tujuan perpajakan setiap for commercial and tax purposes at each reporting
tanggal pelaporan. Aset pajak tangguhan diakui date. Deferred tax assets are recognized for AII
untuk seluruh perbedaan temporer yang boleh deductible temporary differences to the extent that it
dikurangkan sepanjang besar kemungkinan is probable that the deductible temporary differences
perbedaan temporer yang boleh dikurangkan can be utilized to reduce future taxable profit. Future
tersebut dapat dimanfaatkan untuk mengurangi laba tax benefits, such as unused tax loss carryforwards,
fiskal pada masa yang akan datang. Manfaat pajak are recognized to the extent that realization of such
di masa mendatang, seperti saldo rugi fiskal yang tax benefits is probable.
belum digunakan, diakui sejauh besar kemungkinan
realisasi atas manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur pada tarif Deferred tax assets and liabilities are measured at
pajak yang diharapkan akan digunakan pada the tax rates expected to be used in the period when
periode ketika aset direalisasi atau ketika liabilitas the asset is realized or when the liability is settled
dilunasi berdasarkan tarif pajak (dan peraturan based on tax rates (and tax laws) enacted or
perpajakan) yang berlaku atau secara substansial substantively enacted at the end of the reporting
telah diberlakukan pada akhir periode pelaporan. period.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
dilakukan saling hapus jika, dan hanya jika, entitas offset if, and only if, the entity has a legal right to
memiliki hak secara hukum untuk saling hapus aset offset current tax assets against current tax liabilities,
pajak kini terhadap liabilitas pajak kini, dan aset and the deferred tax assets and deferred tax
pajak tangguhan dan liabilitas pajak tangguhan liabilities relate to income taxes levied by taxation
terkait dengan pajak penghasilan yang dikenakan authorities on the same or different taxable entities
oleh otoritas perpajakan atas entitas kena pajak, that intend to recover current tax assets and
yang sama atau entitas kena pajak berbeda yang liabilities on a net basis, or realize the assets and
bermaksud untuk memulihkan aset dan liabilitas settle the liabilities simultaneously, in each future
pajak kini dengan dasar neto, atau merealisasikan period in which a significant amount of the deferred
aset dan menyelesaikan liabilitas secara tax assets or liabilities is expected to be settled or
bersamaan, pada setiap periode masa depan yang recovered.
mana jumlah signifikan atas aset atau liabilitas pajak
tangguhan diharapkan diselesaikan atau dipulihkan.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Perubahan terhadap kewajiban perpajakan diakui Changes to tax liabilities are recognized when the
pada saat penetapan pajak diterima dan/atau, jika tax assessment is received and/or, if the Group files
Grup mengajukan keberatan dan/atau banding, an objection and/or appeal, when the decision on the
pada saat keputusan atas keberatan dan/atau objection and/or appeal has been determined.
banding telah ditetapkan.
m. Transaksi dan Saldo dalam Mata Uang Asing m. Foreign Currency Transactions and Balances
Grup menerapkan PSAK No. 221 “Pengaruh The Group applies PSAK No. 221 “The Effects of
Perubahan Kurs Valuta Asing”. Transaksi dalam Changes in Foreign Exchange Rates”. Transactions
mata uang asing dijabarkan ke dalam mata uang denominated in foreign currencies are translated into
fungsional dengan kurs yang berlaku pada saat the functional currency at the exchange rate
transaksi dilakukan. Pada akhir periode pelaporan, prevailing at the time of the transaction. At the end
aset dan liabilitas moneter dalam mata uang asing of the reporting period, monetary assets and
disesuaikan ke dalam mata uang fungsional liabilities denominated in foreign currencies are
menggunakan kurs tengah yang ditetapkan oleh adjusted into the functional currency using the
Bank Indonesia pada tanggal terakhir transaksi middle rate determined by Bank Indonesia at the last
perbankan pada periode tersebut. Keuntungan atau date of banking transactions during the period.
kerugian yang timbul dari penyesuaian kurs Gains or losses arising from exchange rate
maupun penyelesaian aset dan liabilitas moneter adjustments or settlement of foreign currency
dalam mata uang asing tersebut dikreditkan atau monetary assets and liabilities are credited or
dibebankan sebagai laba rugi periode berjalan. charged to profit or loss for the period.
Kurs penutup yang digunakan pada tanggal The closing rates used on December 31, 2024 and
31 Desember 2024 dan 2023 terhadap USD 1 2023 against USD 1 were Rp16,162 and Rp15,416,
adalah masing-masing sebesar Rp16.162 dan respectively.
Rp15.416.
n. Instrumen Keuangan n. Financial Instruments
Grup menerapkan PSAK No. 109 “Instrumen The Group applies PSAK No. 109 “Financial
Keuangan”. Grup mengakui aset dan liabilitas Instruments”. The Group recognizes financial assets
keuangan dalam laporan posisi keuangan and liabilities in the consolidated statement of
konsolidasian jika, dan hanya jika, Grup menjadi financial position when, and only when, it becomes a
salah satu pihak dalam ketentuan kontraktual party to the contractual provisions of the financial
instrumen keuangan tersebut. instrument.
1. Aset Keuangan 1. Financial Assets
Grup mengklasifikasikan aset keuangan dalam The Group classifies financial assets in the
kategori berikut ini: following categories:
Grup mengklasifikasikan aset keuangan The Group classifies financial assets in the
dalam kategori berikut ini: following categories:
diukur pada nilai wajar melalui penghasilan measured at fair value through other
komprehensif lain atau diukur melalui laba comprehensive income or measured through
rugi. profit or loss.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Klasifikasi ini tergantung pada model bisnis Grup This classification depends on the Group's
dan persyaratan kontraktual arus kas. business model and the contractual terms of the
cash flows.
a) Aset keuangan diukur pada biaya perolehan a) Financial assets measured at amortized cost
diamortisasi
Klasifikasi ini berlaku untuk instrumen utang This classification applies to debt instruments
yang dikelola dalam model bisnis dimiliki that are managed within the held-for-cash
untuk mendapatkan arus kas dan memiliki business model and have cash flows that
arus kas yang memenuhi kriteria “semata- meet the criteria of “solely from principal and
mata dari pembayaran pokok dan bunga”. interest payments”.
Pada pengakuan awal, piutang usaha yang On initial recognition, trade receivables that
tidak memiliki komponen pendanaan yang do not have a significant financing component
signifikan, diakui sebesar harga transaksi. are recognized at transaction price. Other
Aset keuangan lainnya awalnya diakui financial assets are initially recognized at fair
sebesar nilai wajar dikurangi biaya transaksi value less related transaction costs. These
yang terkait. Aset keuangan ini selanjutnya financial assets are subsequently measured
diukur sebesar biaya perolehan diamortisasi at amortized cost using the effective interest
menggunakan metode suku bunga efektif. method. Gains or losses on retirement or
Keuntungan atau kerugian pada penghentian modification of financial assets carried at
atau modifikasi aset keuangan yang dicatat amortized cost are recognized in profit or loss.
pada biaya perolehan diamortisasi diakui
pada laba rugi.
b) Aset keuangan diukur pada nilai wajar melalui b) Financial assets at fair value through other
penghasilan komprehensif lain comprehensive income
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini: financial assets:
(i) Instrumen utang yang dikelola dengan (i) Debt instruments managed under a
model bisnis yang bertujuan untuk business model that aims to hold financial
memiliki aset keuangan dalam rangka assets in order to obtain contractual cash
mendapatkan arus kas kontraktual dan flows and sell and where the cash flows
menjual dan dimana arus kasnya meet the criteria of “solely from principal
memenuhi kriteria “semata-mata dari and interest payments”.
pembayaran pokok dan bunga”.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Perubahan nilai wajar aset keuangan ini Changes in the fair value of these financial
dicatat pada penghasilan komprehensif assets are recorded in other
lain, kecuali pengakuan keuntungan atau comprehensive income, except that
kerugian penurunan nilai, penghasilan impairment gains or losses, interest
bunga (termasuk biaya transaksi income (including transaction costs using
menggunakan metode suku bunga the effective interest method), gains or
efektif), keuntungan atau kerugian yang losses arising from derecognition, and
timbul dari penghentian pengakuan, foreign exchange gains or losses are
serta keuntungan atau kerugian dari recognized in profit or loss.
selisih kurs diakui pada laba rugi.
Ketika aset keuangan dihentikan When a financial asset is derecognized,
pengakuannya, keuntungan atau the cumulative fair value gain or loss
kerugian nilai wajar kumulatif yang previously recognized in other
sebelumnya diakui pada penghasilan comprehensive income is reclassified to
komprehensif lain direklasifikasi pada profit or loss.
laba rugi.
(ii) Investasi ekuitas dimana Grup telah (ii) Equity investments for which the Group
memilih secara tak terbatalkan untuk has irrevocably elected to present fair
menyajikan keuntungan dan kerugian value gains and losses from revaluation in
nilai wajar dari revaluasi pada other comprehensive income.
penghasilan komprehensif lain.
Pilihan dapat didasarkan pada investasi The option can be based on individual
individu, namun, tidak berlaku pada investments, however, it does not apply to
investasi ekuitas yang dimiliki untuk equity investments held for trading. Fair
diperdagangkan. Keuntungan atau value gains or losses on revaluation of
kerugian nilai wajar dari revaluasi equity investments, including foreign
investasi ekuitas, termasuk komponen exchange components, are recognized in
selisih kurs, diakui pada penghasilan other comprehensive income. When an
komprehensif lain. Ketika investasi equity investment is derecognized, fair
ekuitas dihentikan pengakuannya, value gains or losses previously
keuntungan atau kerugian nilai wajar recognized in other comprehensive
yang sebelumnya diakui dalam income are not reclassified to profit or
penghasilan komprehensif lain tidak loss. Dividends are recognized in profit or
direklasifikasi pada laba rugi. Dividen loss when the right to receive payment has
diakui pada laba rugi ketika hak untuk been established.
menerima pembayaran telah ditetapkan.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c) Aset keuangan diukur pada nilai wajar melalui c) Financial assets at fair value through profit or
laba rugi loss
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini, dimana dalam semua kasus, biaya financial assets, where in AII cases,
transaksi dibebankan pada laba rugi: transaction costs are charged to profit or loss:
(i) Instrumen utang yang tidak memiliki (i) Debt instruments that do not meet the
kriteria biaya perolehan diamortisasi atau criteria of amortized cost or fair value
nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain. Keuntungan atau Subsequent fair value gains or losses will
kerugian nilai wajar selanjutnya akan be recorded in profit or loss.
dicatat pada laba rugi.
(ii) Investasi ekuitas yang dimiliki untuk (ii) Equity investments held for trading or
diperdagangkan atau dimana pilihan where the other comprehensive income
penghasilan komprehensif lain tidak option is not applicable. Fair value gains or
berlaku. Keuntungan atau kerugian nilai losses and related dividend income are
wajar dan penghasilan dividen terkait recognized in profit or loss.
diakui pada laba rugi.
Aset keuangan dihentikan pengakuannya ketika A financial asset is derecognized when the
hak kontraktual atas arus kas dari aset keuangan contractual rights to the cash flows from the
tersebut telah berakhir atau telah ditransfer dan financial asset have expired or have been
Grup telah mentransfer secara substansial transferred and the Group has transferred
seluruh risiko dan manfaat atas kepemilikan substantiality AII the risks and rewards of
aset. Pada saat penghentian pengakuan aset ownership. Upon derecognition of a financial
keuangan, selisih antara jumlah tercatat dengan asset, the difference between the carrying
imbalan yang diterima diakui dalam laba rugi. amount and the consideration received is
recognized in profit or loss.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Penelaahan kerugian kredit ekspektasian masa The review of expected future credit losses is
depan diharuskan untuk: instrumen utang yang required for: debt instruments measured at
diukur pada biaya perolehan diamortisasi atau amortized cost or measured at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income and trade
komprehensif lain dan piutang usaha yang tidak receivables that do not give unconditional rights
memberi hak tanpa syarat untuk menerima to receive consideration.
imbalan.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Grup mengakui provisi atas kerugian penurunan The Group recognizes provisions for impairment
nilai untuk kerugian kredit ekspektasian atas aset losses for expected credit losses on financial
keuangan yang diukur pada biaya perolehan assets measured at amortized cost. Provisions
diamortisasi. Provisi atas kerugian penurunan for impairment losses on trade receivables are
nilai piutang usaha diukur dengan jumlah yang measured at an amount equal to the expected
sama dengan kerugian kredit ekspektasian credit losses over their lives. Expected credit loss
sepanjang umurnya. Kerugian kredit over the life is the expected credit loss resulting
ekspektasian sepanjang umurnya adalah from AII possible events of default over the
kerugian kredit ekspektasian yang dihasilkan dari expected life of a financial instrument.
semua kemungkinan kejadian gagal bayar
sepanjang umur yang diharapkan dari suatu
instrumen keuangan.
Ketika menentukan apakah risiko kredit dari When determining whether the credit risk of a
suatu aset keuangan telah meningkat secara financial asset has increased significantly since
signifikan sejak pengakuan awal dan ketika initial recognition and when estimating expected
memperkirakan kerugian kredit ekspektasian, credit losses, the Group considers relevant
Grup mempertimbangkan informasi relevan yang information that is reasonable and demonstrable
wajar dan dapat dibuktikan dan tersedia tanpa and available without undue cost or effort. This
biaya atau usaha yang tidak semestinya. Ini includes both quantitative and qualitative
mencakup informasi dan analisis kuantitatif dan information and analysis, based on the Group's
kualitatif, berdasarkan pengalaman historis Grup historical experience and credit assessments
dan penilaian kredit dan termasuk informasi and including future information
masa depan
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset to be in
ketika pelanggan tidak mampu membayar default when a customer is unable to pay its
kewajiban kreditnya kepada Grup secara penuh. credit obligations to the Group in full. The
Periode maksimum yang dipertimbangkan ketika maximum period considered when estimating
memperkirakan kerugian kredit ekspektasian expected credit losses is the maximum
adalah periode maksimum kontrak dimana Grup contractual period over which the Group is
terekspos terhadap risiko kredit. exposed to credit risk.
Kerugian kredit ekspektasian adalah perkiraan Expected credit losses are probability-weighted
probabilitas-tertimbang dari kerugian kredit. estimates of credit losses. Credit losses are
Kerugian kredit diukur sebagai nilai sekarang measured as the present value of AII cash
dari semua kekurangan penerimaan kas (yaitu receipt shortfAIIs (i.e. the difference between the
perbedaan antara arus kas terutang dari suatu cash flows due from an entity under a contract
entitas berdasarkan kontrak dan arus kas yang and the cash flows it expects to receive).
diharapkan untuk diterima). Kerugian kredit Expected credit losses are discounted at the
ekspektasian didiskontokan pada tingkat bunga effective interest rate of the financial asset.
efektif dari aset keuangan tersebut.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
2. Liabilitas Keuangan 2. Financial Liabilities
Pada saat pengakuan awal, Grup mengukur On initial recognition, the Group measures
liabilitas keuangan pada nilai wajar ditambah financial liabilities at fair value plus, or minus,
atau dikurangi, biaya transaksi yang terkait transaction costs directly attributable to the
langsung dengan perolehan atau penerbitan acquisition or issue of the financial liability. The
liabilitas keuangan. Grup mengklasifikasikan Group classifies AII its financial liabilities into the
semua liabilitas keuangannya ke dalam kategori category of financial liabilities measured at
liabilitas keuangan yang diukur pada biaya amortized cost.
perolehan diamortisasi.
Setelah pengakuan awal, liabilitas keuangan Subsequent to initial recognition, financial
selanjutnya diukur pada biaya perolehan liabilities are measured at amortized cost using
diamortisasi dengan menggunakan metode suku the effective interest method. Gains or losses are
bunga efektif. Keuntungan atau kerugian diakui recognized in profit or loss when the financial
dalam laba rugi ketika liabilitas keuangan liability is derecognized or impaired, and through
tersebut dihentikan pengakuannya atau the amortization process.
mengalami penurunan nilai, dan melalui proses
amortisasi.
Grup mengeluarkan liabilitas keuangan dari The Group removes a financial liability from its
laporan posisi keuangan konsolidasiannya jika, consolidated statement of financial position
dan hanya jika, kewajiban yang ditetapkan dalam when, and only when, the obligation specified in
kontrak dilepaskan atau dibatalkan atau the contract is discharged or cancelled or
kadaluwarsa. Selisih antara jumlah tercatat expires. The difference between the carrying
liabilitas keuangan yang berakhir atau yang amount of a financial liability that is extinguished
dialihkan ke pihak lain, dan imbalan yang or transferred to another party, and the
dibayarkan, termasuk aset nonkas yang consideration paid, including any non-cash
dialihkan atau liabilitas yang ditanggung diakui assets transferred or liabilities assumed, is
dalam laba rugi. recognized in profit or loss.
3. Saling Hapus Instrumen Keuangan 3. Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are offset
hapus dan jumlah netonya dilaporkan dalam and the net amount reported in the consolidated
laporan posisi keuangan konsolidasian jika, dan statement of financial position if, and only if, they
hanya jika, saat ini memiliki hak yang currently have a legaIIy enforceable right to offset
berkekuatan hukum untuk melakukan saling the recognized amounts and there is an intention
hapus atas jumlah yang telah diakui dan terdapat to settle on a net basis, or to realize the asset
niat untuk menyelesaikannya secara neto, atau and settle the liability simultaneously.
untuk merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
o. Pengukuran Nilai Wajar o. fair value measurement
Grup menerapkan PSAK No. 113 “Pengukuran Nilai The Group applies PSAK No. 113 “Fair Value
Wajar”. Nilai wajar instrumen keuangan yang Measurement”. The fair value of financial
diperdagangkan di pasar aktif pada setiap tanggal instruments traded in active markets at each
pelaporan ditentukan dengan mengacu pada kuotasi reporting date is determined by reference to quoted
harga pasar atau kuotasi harga pedagang efek market prices or quoted dealer prices (bid price for
(harga penawaran untuk posisi beli dan harga long positions and ask price for short positions),
permintaan untuk posisi jual), tidak termasuk excluding any deduction for transaction costs.
pengurangan apapun untuk biaya transaksi.
Untuk instrumen keuangan yang tidak memiliki For financial instruments that do not have an active
pasar aktif, nilai wajar ditentukan dengan market, fair value is determined using valuation
menggunakan teknik penilaian. Teknik penilaian techniques. Valuation techniques include the use
mencakup penggunaan transaksi pasar terkini yang ofrecent arm's length market transactions by willing
dilakukan secara wajar oleh pihak-pihak yang and understanding parties, the use ofrecent fair
berkeinginan dan memahami (recent arm’s length values of other instruments that are substantiality
market transactions), penggunaan nilai wajar terkini similar, discounted cash flow analysis, or other
instrumen lain yang secara substansial sama, valuation models.
analisa arus kas yang didiskonto, atau model
penilaian lain.
p. Imbalan Kerja p. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek merupakan Short-term employee benefits represent
kompensasi yang diberikan oleh Grup seperti gaji, compensation provided by the Group such as
tunjangan, bonus dan pembayaran manfaat salaries, allowances, bonuses and retirement benefit
pensiun, yang diakui pada saat terutang kepada payments, which are recognized when payable to
karyawan. employees.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Imbalan Pascakerja Post-employment Benefits
Pada tanggal 2 Februari 2021, Pemerintah On February 2, 2021, the Government promulgated
mengundangkan dan memberlakukan Peraturan and enforced Government Regulation No. 35 of
Pemerintah No. 35 Tahun 2021 (PP 35/2021) untuk 2021 (PP 35/2021) to implement the provisions of
melaksanakan ketentuan Pasal 81 dan Pasal 185(b) Article 81 and Article 185(b) of Law No. 11/2020 on
UU No. 11/2020 mengenai Cipta Kerja, yang Job Creation, which aims to create the widest
bertujuan untuk menciptakan lapangan kerja yang possible employment opportunities for the
seluas-luasnya bagi rakyat Indonesia secara Indonesian people equAIIy, in order to fulfill a decent
merata, dalam rangka memenuhi kehidupan yang life. Government Regulation 35/2021 regulates
layak. PP 35/2021 mengatur mengenai perjanjian outsourcing agreements, working time, rest periods
alih daya, waktu kerja, waktu istirahat dan and termination of employment, which may affect the
pemutusan hubungan kerja, yang dapat minimum benefit payable to employees. PSAK No.
mempengaruhi manfaat imbalan minimum yang 219 requires entities to use the “Projected Unit
harus dibayar kepada para karyawan. PSAK No. Credit” method to determine the present value of the
219 mensyaratkan entitas menggunakan metode defined benefit obligation, related current service
“Projected Unit Credit” untuk menentukan nilai kini cost, and past service cost.
kewajiban imbalan pasti, biaya jasa kini terkait, dan
biaya jasa lalu.
Ketika Grup memiliki surplus dalam program When the Group has a surplus in a defined benefit
imbalan pasti, maka Grup mengukur aset imbalan plan, the Group measures the defined benefit asset
pasti pada jumlah yang lebih rendah antara surplus at the lower of the defined benefit plan surplus and
program imbalan pasti dan batas atas aset yang the asset ceiling determined using the discount rate.
ditentukan dengan menggunakan tingkat diskonto.
Grup mengakui komponen biaya imbalan pasti, The Group recognizes the components of defined
kecuali SAK mensyaratkan atau mengizinkan biaya benefit costs, unless SAK requires or permits such
tersebut sebagai biaya perolehan aset, sebagai costs to be included in the cost of an asset, as
berikut: follows:
(a) biaya jasa dalam laba rugi; (a) service charge in profit or loss;
(b) bunga neto atas liabilitas (aset) imbalan pasti (b) net interest on the net defined benefit liability
neto dalam laba rugi; dan (asset) in profit or loss; and
(c) pengukuran kembali liabilitas (aset) imbalan (c) remeasurement of the net defined benefit
pasti neto dalam penghasilan komprehensif liability (asset) in other comprehensive income.
lain.
Pengukuran kembali atas liabilitas (aset) imbalan Remeasurements of the net defined benefit liability
pasti neto yang diakui dalam penghasilan (asset) recognized in other comprehensive income
komprehensif lain tidak direklasifikasi ke laba rugi are not reclassified to profit or loss in subsequent
pada periode berikutnya. Akan tetapi, Grup dapat periods. However, the Group may transfer the
mengalihkan jumlah yang diakui sebagai amount recognized in other comprehensive income
penghasilan komprehensif lain tersebut pada pos to other items in equity.
lain dalam ekuitas.
38
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Bunga neto dihitung dengan menggunakan tingkat Net interest is calculated by applying a discount rate
diskonto terhadap liabilitas atau aset imbalan pasti to the net defined benefit liability or asset. Service
neto. Biaya jasa terdiri dari biaya jasa kini dan biaya cost comprises current and past service cost, gains
jasa lalu, keuntungan dan kerugian kurtailmen dan and losses on curtailment and non-recurring
penyelesaian tidak rutin, jika ada. Beban atau settlements, if any. Net interest expense or income,
pendapatan bunga neto, dan biaya jasa diakui and service cost are recognized in profit or loss.
dalam laba rugi.
Grup mengakui biaya jasa lalu sebagai beban pada The Group recognizes past service cost as an
tanggal yang lebih awal antara ketika amandemen expense at the earlier of the date when the plan
atau kurtailmen program terjadi dan ketika Grup amendment or curtailment occurs and when the
mengakui biaya restrukturisasi terkait atau Group recognizes the related restructuring or
pesangon. Grup mengakui keuntungan atau severance costs. The Group recognizes gains or
kerugian atas penyelesaian program imbalan pasti losses on settlement of defined benefit plans when
pada saat penyelesaian terjadi. settlement occurs.
Kurtailmen terjadi ketika Grup mengurangi secara A curtailment occurs when the Group significantly
signifikan jumlah pekerja yang ditanggung oleh reduces the number of employees covered by the
program, atau mengubah ketentuan program plan, or changes the terms of a defined benefit plan
imbalan pasti sehingga unsur yang signifikan dari so that a significant element of the employees'
jasa masa depan karyawan saat ini tidak lagi current future service is no longer eligible for
memenuhi syarat atas imbalan, atau akan benefits, or will be eligible only for reduced benefits.
memenuhi syarat hanya untuk imbalan yang
dikurangi.
q. Sewa q. Lease
Grup menerapkan PSAK No. 116, “Sewa”. The Group applies PSAK No. 116, “Leases”
Grup sebagai Penyewa Group as Tenant
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, kecuali measurement approach for all leases, except for
untuk sewa jangka pendek dan sewa aset bernilai short-term leases and low-value asset leases. The
rendah. Grup mengakui liabilitas sewa untuk Group recognizes a lease liability for making lease
melakukan pembayaran sewa dan aset hak-guna payments and a right-of-use asset representing the
yang mewakili hak untuk menggunakan aset right to use the underlying asset.
pendasar.
39
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Aset Hak-Guna Right-of-Use Assets
Aset hak guna diukur pada biaya perolehan, Right-of-use assets are measured at cost, less
dikurangi dengan akumulasi penyusutan dan accumulated depreciation and impairment. The cost
penurunan nilai. Biaya perolehan aset hak guna of a right-of-use asset includes the sum of the
meliputi jumlah pengukuran liabilitas sewa, biaya measurement of the lease liability, initial direct costs
langsung awal yang dikeluarkan oleh penyewa, incurred by the lessee, and lease payments made on
dan pembayaran sewa yang dilakukan pada atau or before the inception date, less any lease
sebelum tanggal permulaan, dikurangi dengan incentives received. Right-of-use assets are
insentif sewa yang diterima. Aset hak-guna depreciated over the shorter of the useful life of the
disusutkan selama jangka waktu yang lebih pendek right-of-use asset or the lease term.
antara umur manfaat aset hak-guna atau masa
sewa.
Liabilitas Sewa Lease Liabilities
Liabilitas sewa diukur pada nilai kini pembayaran Lease liabilities are measured at the present value of
sewa yang belum dibayar. Setiap pembayaran unpaid lease payments. Each lease payment is
sewa dialokasikan antara porsi pelunasan liabilitas AIIocated between the repayment portion of the
dan biaya keuangan. Liabilitas sewa, disajikan liability and finance costs. Lease liabilities are
sebagai liabilitas jangka panjang kecuali untuk presented as long-term liabilities except for the
bagian yang jatuh tempo dalam waktu 12 bulan portion due in 12 months or less which are
atau kurang yang disajikan sebagai liabilitas jangka presented as current liabilities. The interest element
pendek. Unsur bunga dalam biaya keuangan of finance costs is charged to profit or loss over the
dibebankan ke laba rugi selama masa sewa yang lease term resulting in a constant interest rate on the
menghasilkan tingkat suku bunga konstan atas liability balance.
saldo liabilitas.
Grup tidak mengakui aset hak-guna dan liabilitas The Group does not recognize right-of-use assets
sewa untuk: and lease liabilities for:
sewa jangka-pendek yang memiliki masa sewa short-term leases that have a lease term of 12
12 bulan atau kurang; atau months or less; or
sewa yang asetnya bernilai rendah. leases where the asset is of low value. Payments
Pembayaran yang dilakukan untuk sewa made for such leases are charged to profit or loss
tersebut dibebankan ke laba rugi dengan dasar on a straight-line basis over the lease term.
garis lurus selama masa sewa.
Grup sebagai Pesewa Group as Lessee
Apabila Grup memiliki aset yang disewakan melalui If the Group owns assets leased under finance
sewa pembiayaan, nilai kini pembayaran sewa leases, the present value of lease payments is
diakui sebagai piutang. Selisih antara nilai piutang recognized as a receivable. The difference between
bruto dan nilai kini piutang tersebut diakui sebagai the gross receivable and the present value of the
penghasilan sewa pembiayaan tangguhan. receivable is recognized as deferred finance lease
Penghasilan sewa diakui selama masa sewa income. Rental income is recognized over the lease
dengan menggunakan metode investasi neto yang term using the net investment method which reflects
mencerminkan suatu tingkat pengembalian periodik a constant periodic rate of return.
yang konstan.
40
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
Apabila aset disewakan melalui sewa operasi, aset If the asset is leased under an operating lease, the
disajikan di laporan posisi keuangan sesuai sifat asset is presented in the statement of financial
aset tersebut. Penghasilan sewa diakui sebagai position according to the nature of the asset. Rental
pendapatan dengan dasar garis lurus selama masa income is recognized as revenue on a straight-line
sewa. basis over the lease term.
r. Informasi Segmen r. Segment Information
Grup menerapkan PSAK No. 108 “Segmen The Group applied PSAK No. 108 “Operating
Operasi”. Grup mengungkapkan informasi yang Segments”. The Group discloses information that
memungkinkan pengguna laporan keuangan untuk enables users of the financial statements to evaluate
mengevaluasi sifat dan dampak keuangan dari the nature and financial effects of its business
aktivitas bisnis dan menggunakan “pendekatan activities and uses a “management approach” in
manajemen” dalam menyajikan informasi segmen presenting segment information on the same basis
menggunakan dasar yang sama seperti halnya as internal reporting. Operating segments are
pelaporan internal. Segmen operasi dilaporkan reported in a manner consistent with internal
dengan cara yang konsisten dengan pelaporan reporting to the chief operating decision maker. In
internal yang disampaikan kepada pengambil this case, the operational decision maker who makes
keputusan operasional. Dalam hal ini pengambil strategic decisions is the Board of Directors.
keputusan operasional yang mengambil keputusan
strategis adalah Direksi.
s. Laba atau Rugi per Saham s. Profit or Loss per Share
Grup menerapkan PSAK No. 223 “Laba per The Group applied PSAK No. 223 “Earnings per
Saham”. Laba atau rugi per saham dasar dihitung Share”. Basic earnings or loss per share is
dengan membagi laba atau rugi yang dapat calculated by dividing the profit or loss attributable to
diatribusikan kepada pemegang saham biasa ordinary shareholders of the parent entity, by the
entitas induk, dengan jumlah rata-rata tertimbang weighted average number of ordinary shares
saham biasa yang beredar, dalam suatu periode. outstanding, for the period.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian, sesuai The preparation of the consolidated financial
dengan Standar Akuntansi Keuangan di Indonesia, statements, in accordance with Indonesian Financial
mewajibkan manajemen untuk membuat estimasi dan Accounting Standards, requires management to make
pertimbangan yang mempengaruhi jumlah-jumlah yang estimates and judgments that affect the amounts
dilaporkan dalam laporan keuangan konsolidasian. reported in the consolidated financial statements. Due to
Sehubungan dengan adanya ketidakpastian yang the inherent uncertainty in making estimates, actual
melekat dalam membuat estimasi, hasil sebenarnya results reported in the future may differ from the
yang dilaporkan di masa mendatang dapat berbeda amounts estimated.
dengan jumlah estimasi yang dibuat.
41
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (Lanjutan) ESTIMATES AND ASSUMPTIONS (Continued)
Grup mendasarkan estimasi dan pertimbangannya The Group bases its estimates and judgments on the
pada parameter yang tersedia pada saat laporan parameters available at the time the consolidated
keuangan konsolidasian disusun. Situasi mengenai financial statements are prepared. The situation
perkembangan masa depan mungkin berubah akibat regarding future developments may change due to
perubahan pasar atau situasi di luar kendali Grup. market changes or situations beyond the Group's
Perubahan tersebut dicerminkan dalam pertimbangan control. Such changes are reflected in the related
terkait pada saat terjadinya. judgments as they occur.
Estimasi dan pertimbangan berikut ini dibuat oleh The following estimates and judgments are made by
manajemen dalam rangka penerapan kebijakan management in the application of the Group's
akuntansi Grup yang memiliki pengaruh paling accounting policies that have the most significant effect
signifikan atas jumlah yang diakui dalam laporan on the amounts recognized in the consolidated financial
keuangan konsolidasian: statements:
Klasifikasi aset keuangan dan liabilitas keuangan Classification of financial assets and financial liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classification of certain
tertentu sebagai aset keuangan dan liabilitas keuangan assets and liabilities as financial assets and financial
dengan mempertimbangkan apakah definisi yang liabilities by considering whether the definitions set out
ditetapkan PSAK No. 109 dipenuhi. Dengan demikian, in PSAK No. 109 are met. Accordingly, financial assets
aset keuangan dan liabilitas keuangan diakui sesuai and financial liabilities are recognized in accordance
dengan kebijakan akuntansi Grup seperti diungkapkan with the Group's accounting policies as disclosed in
pada Catatan 2. Note 2.
Menentukan nilai wajar dan perhitungan dari instrumen Determine the fair value and accounting of financial
keuangan instruments
Grup mencatat aset dan liabilitas keuangan tertentu The Group records certain financial assets and liabilities
pada nilai wajar melalui laba rugi dan pada biaya at fair value through profit or loss and at amortized cost,
perolehan diamortisasi, yang mengharuskan which requires the use of accounting estimates. While
penggunaan estimasi akuntansi. Sementara komponen the significant components of the fair value
signifikan atas pengukuran nilai wajar dan asumsi yang measurement and the assumptions used in the
digunakan dalam perhitungan biaya perolehan calculation of amortized cost are determined using
diamortisasi ditentukan menggunakan bukti objektif verifiable objective evidence, the fair value or
yang dapat diverifikasi, jumlah nilai wajar atau amortization amount may differ if the Group uses
amortisasi dapat berbeda jika Grup menggunakan different valuation methodologies or assumptions. Such
metodologi penilaian atau asumsi yang berbeda. changes may directly affect the Group's profit or loss. A
Perubahan tersebut dapat mempengaruhi secara more detailed explanation is disclosed in Note 38.
langsung laba rugi Grup. Penjelasan lebih rinci
diungkapkan dalam Catatan 38.
42
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (Lanjutan) ESTIMATES AND ASSUMPTIONS (Continued)
Menilai jumlah terpulihkan dari aset nonkeuangan Assess the recoverable amount of non-financial assets
Penyisihan penurunan nilai pasar dan keusangan Allowance for decline in market value and obsolescence
persediaan diestimasi berdasarkan fakta dan situasi of inventories is estimated based on available facts and
yang tersedia, termasuk namun tidak terbatas kepada, circumstances, including but not limited to, the physical
kondisi fisik persediaan yang dimiliki, harga jual pasar, condition of the inventories held, market selling prices,
estimasi biaya penyelesaian dan estimasi biaya yang estimated costs of completion and estimated costs
timbul untuk penjualan. Penyisihan dievaluasi kembali incurred to sell. allowances are reevaluated and
dan disesuaikan jika terdapat tambahan informasi yang adjusted as additional information becomes available
memengaruhi jumlah yang diestimasi. Penjelasan lebih that affects the estimated amounts. Further details are
rinci diungkapkan dalam Catatan 8. disclosed in Note 8.
Jumlah terpulihkan aset tetap didasarkan pada estimasi The recoverable amount of property, plant and
dan asumsi khususnya mengenai prospek pasar dan equipment is based on estimates and assumptions,
arus kas terkait dengan aset. Estimasi arus kas masa particularly regarding the market outlook and cash flows
depan mencakup perkiraan mengenai pendapatan associated with the assets. Estimates of future cash
masa depan. Setiap perubahan dalam estimasi ini flows include estimates of future revenues. Any change
mungkin memiliki dampak material terhadap in these estimates may have a material impact on the
pengukuran jumlah terpulihkan dan bisa mengakibatkan measurement of the recoverable amount and may result
penyesuaian penyisihan penurunan nilai yang sudah in an adjustment to the recorded impairment allowance.
dibukukan. Penjelasan lebih rinci diungkapkan dalam Further details are disclosed in Note 12.
Catatan 12.
Penyisihan atas kerugian penurunan nilai piutang Allowance for impairment loss on receivables
Grup mengevaluasi akun piutang tertentu yang The Group evaluates certain accounts receivable where
diketahui bahwa pelanggan tertentu tidak dapat it is known that certain customers may not be able to
memenuhi kewajiban keuangannya. Dalam hal fulfill their financial obligations. In such cases, the Group
tersebut, Grup menggunakan pertimbangan, uses judgment, based on available facts and
berdasarkan fakta dan situasi yang tersedia, termasuk circumstances, including but not limited to, the duration
namun tidak terbatas pada, jangka waktu hubungan of the relationship with the customer and the credit
dengan pelanggan dan status kredit dari pelanggan standing of the customer based on available third party
berdasarkan catatan kredit dari pihak ketiga yang credit records and known market factors, to record a
tersedia dan faktor pasar yang telah diketahui, untuk specific allowance for the customer against amounts
mencatat penyisihan spesifik atas pelanggan terhadap due to reduce the amount of receivables the Group
jumlah terutang guna mengurangi jumlah piutang yang expects to receive. These specific allowances are re-
diharapkan dapat diterima oleh Grup. Penyisihan evaluated and adjusted if additional information received
spesifik ini dievaluasi kembali dan disesuaikan jika affects the amount of the allowance for impairment of
tambahan informasi yang diterima mempengaruhi receivables. Further explanation is disclosed in Note 6.
jumlah penyisihan atas penurunan nilai piutang.
Penjelasan lebih lanjut diungkapkan dalam Catatan 6.
43
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (Lanjutan) ESTIMATES AND ASSUMPTIONS (Continued)
Menentukan metode penyusutan dan estimasi masa Determine the depreciation method and estimated
manfaat aset tetap useful life of fixed assets
Biaya perolehan aset tetap disusutkan dengan The cost of fixed assets is depreciated using the
menggunakan metode garis lurus berdasarkan estimasi straight-line method based on their estimated useful
masa manfaatnya. Manajemen mengestimasi masa lives. Management estimates the useful lives of fixed
manfaat aset tetap 4 tahun sampai dengan 20 tahun. Ini assets to be 4 years to 20 years. This is the expected
adalah ekspektasi umur yang secara umum diterapkan life that is generality applied in the industry in which the
dalam industri dimana Grup menjalankan bisnisnya. Group conducts its business. Changes in usage levels
Perubahan tingkat pemakaian dan perkembangan and technological developments may affect the useful
teknologi dapat mempengaruhi masa manfaat dan nilai lives and residual values of assets, and therefore future
sisa aset, dan karenanya beban penyusutan masa depreciation charges may be revised. Further details
depan mungkin direvisi. Penjelasan lebih rinci are disclosed in Note 12.
diungkapkan dalam Catatan 12.
Estimasi beban dan liabilitas imbalan kerja Estimate of employee benefits expense and liability
Penentuan liabilitas dan beban untuk imbalan kerja The determination of the Group's liabilities and
Grup tergantung pada pemilihan asumsi yang expenses for employee benefits depends on the
digunakan dalam menghitung jumlah tersebut. Asumsi selection of assumptions used in calculating these
tersebut termasuk antara lain tingkat diskonto, tingkat amounts. These assumptions include, among others,
kenaikan gaji, tingkat pengunduran diri, tingkat discount rate, rate of salary increase, resignation rate,
kecacatan, umur pensiun dan tingkat mortalitas. Hasil disability rate, retirement age and mortality rate. Actual
aktual yang berbeda dari asumsi yang ditetapkan Grup results that differ from the assumptions set by the Group
langsung diakui dalam laba rugi pada saat terjadinya. are recognized immediately in profit or loss as they
Sementara Grup berkeyakinan bahwa asumsi tersebut occur. While the Group believes that the assumptions
adalah wajar dan sesuai, perbedaan signifikan pada are reasonable and appropriate, significant differences
hasil aktual atau perubahan signifikan dalam asumsi in actual results or significant changes in the Group's
yang ditetapkan Grup dapat mempengaruhi secara assumptions could materiality affect the liabilities and
material liabilitas dan beban imbalan kerja. Penjelasan expenses for employee benefits. Further explanation is
lebih lanjut diungkapkan dalam Catatan 21. disclosed in Note 21.
Menentukan pajak penghasilan Determine income tax
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is exercised in determining the
provisi atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and calculations for which the ultimate tax
pajak akhirnya tidak pasti sepanjang kegiatan usaha determination is uncertain in the normal course of
normal. Dalam situasi tertentu, Grup tidak dapat business. In certain circumstances, the Group may not
menentukan secara pasti jumlah liabilitas pajak mereka be able to determine with certainty the amount of its
pada saat ini atau masa depan karena proses current or future tax liabilities due to audits by taxation
pemeriksaan oleh otoritas perpajakan. Grup mengakui authorities. The Group recognizes a liability for expected
liabilitas atas pajak penghasilan badan yang diharapkan corporate income tax based on an estimate of whether
berdasarkan estimasi apakah akan terdapat tambahan there will be additional corporate income tax due.
pajak penghasilan badan yang akan jatuh tempo. Further details are disclosed in Note 22.
Penjelasan lebih rinci diungkapkan dalam Catatan 22.
44
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (Lanjutan) ESTIMATES AND ASSUMPTIONS (Continued)
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognized to the extent that it
kemungkinannya bahwa laba kena pajak akan tersedia. is probable that taxable profit will be available.
Estimasi signifikan oleh manajemen disyaratkan dalam Significant estimates by management are required in
menentukan jumlah aset pajak tangguhan yang dapat determining the amount of deferred tax assets that can
diakui, berdasarkan saat penggunaan dan tingkat laba be recognized, based on the timing and level of taxable
kena pajak dan strategi perencanaan pajak masa profits and future tax planning strategies. However,
depan. Namun tidak terdapat kepastian bahwa Grup there can be no assurance that the Group will generate
dapat menghasilkan laba kena pajak yang cukup untuk sufficient taxable profit to AIIow the utilization of some or
memungkinkan penggunaan sebagian atau AII of the deferred tax assets. Further details are
keseluruhan dari aset pajak tangguhan tersebut. disclosed in Note 22.
Penjelasan lebih rinci diungkapkan dalam Catatan 22.
4. PENYAJIAN KEMBALI LAPORAN KEUANGAN 4. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Perusahaan juga telah menyajikan kembali laporan The Company has also restated the consolidated
keuangan konsolidasian tanggal 31 Desember 2023 financial statements as of December 31, 2023 and
dan 1 Januari 2023 sehubungan dengan akuisisi entitas January 1, 2023 in connection with the acquisition of
sepengendali (Catatan 1c). Penyajian kembali tersebut entities under common control (Note 1c). The
sesuai dengan PSAK 338 yang mensyaratkan unsur- restatement is in accordance with PSAK 338 which
unsur laporan keuangan konsolidasian dari Perusahaan requires the elements of the consolidated financial
harus disajikan sedemikian rupa seolah-olah statements of the Company to be presented in such a
perusahaan yang diakuisisi tersebut telah bergabung way as if the acquired companies had been merged and
sejak awal terjadi sepengendalian. common control occurred from the earliest period
presented.
Dampak dari penyajian kembali adalah sebagai berikut: The impact of the restatement is as follows:
Dilaporkan
Sebelumnya/ Disajikan
Previously Penyesuaian/ Kembali/
Reported Adjustment As Restated
31 Desember 2023 December 31, 2023
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
ASET LANCAR CURRENT ASSETS
Kas dan bank 9.440.496.783 2.121.420.064 11.561.916.847 Cash and bank
Piutang usaha Trade receivables
Pihak ketiga 3.494.778.324 6.396.087.432 9.890.865.756 Third parties
Pihak berelasi 1.437.366.657 257.790.332 1.695.156.989 Related parties
Piutang non-usaha Non-trade receivables
Pihak ketiga 1.370.009.835 - 1.370.009.835 Third parties
Persediaan 12.124.390.559 5.403.092.399 17.527.482.958 Inventories
Biaya dibayar dimuka 343.108.374 1.351.468.591 1.694.576.965 prepaid expenses
Uang muka 7.726.316.024 (1.179.000.000) 6.547.316.024 Advances
45
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PENYAJIAN KEMBALI LAPORAN KEUANGAN 4. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Dilaporkan
Sebelumnya/ Disajikan
Previously Penyesuaian/ Kembali/
Reported Adjustment As Restated
31 Desember 2023 December 31, 2023
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka 100.000.000 1.179.000.000 1.279.000.000 Advances
Investasi pada entitas asosiasi 456.891.917 (456.891.917) - Investment in associate
Piutang non-usaha Non-trade receivables
Pihak ketiga - 674.062.749 674.062.749 Third parties
Pihak berelasi 3.707.674.348 (3.707.674.348) - Related parties
Aset tetap 92.628.290.579 25.324.503.355 117.952.793.934 Fixed assets
Aset hak guna 12.710.736.093 616.903.897 13.327.639.990 Right-of-use assets
Aset pajak tangguhan 1.225.295.691 449.386.264 1.674.681.955 Deferred tax assets
Goodwill - 427.672.658 427.672.658 Goodwill
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 12.602.714.636 1.425.162.537 14.027.877.173
Utang usaha - pihak ketiga 15.449.371.731 2.830.173.889 18.279.545.620 Trade payables - third parties
Beban akrual 4.414.848.193 1.232.147.703 5.646.995.896 Accrued expenses
Utang pajak 7.592.339.670 1.242.470.619 8.834.810.289 Taxes payable
Utang jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
Pembiayaan konsumen 3.339.189.887 732.159.763 4.071.349.650 Consumer financing
Liabilitas sewa 692.476.700 69.389.133 761.865.833 Lease liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang setelah
dikurangi bagian yang jatuh tempo Long-term liabilities net of
dalam satu tahun: current maturities:
Utang bank - 1.502.678.562 1.502.678.562 Bank loans
Pembiayaan konsumen 2.223.014.297 686.860.320 2.909.874.617 Consumer financing
Liabilitas sewa 4.148.632.393 364.971.588 4.513.603.981 Lease liabilities
Liabilitas imbalan kerja 2.612.829.682 133.211.027 2.746.040.709 Employee benefits liability
EKUITAS EQUITY
Proforma dari transaksi restrukturisasi Proforma from restructuring transaction
entitas sepengendali - 28.390.552.771 28.390.552.771 of entities under common control
46
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PENYAJIAN KEMBALI LAPORAN KEUANGAN 4. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (Lanjutan) FINANCIAL STATEMENTS (Continued)
Dilaporkan
Sebelumnya/ Disajikan
Previously Penyesuaian/ Kembali/
Reported Adjustment As Restated
1 Januari 2023 January 1, 2023
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
ASET LANCAR CURRENT ASSETS
Kas dan bank 13.178.488.169 1.995.691.988 15.174.180.157 Cash and bank
Piutang usaha Trade receivables
Pihak ketiga 5.911.682.330 5.204.428.325 11.116.110.655 Third parties
Pihak berelasi 2.008.884.444 - 2.008.884.444 Related parties
Piutang non-usaha - pihak ketiga 4.500.000 52.057.092 56.557.092 Non-trade receivables - third parties
Persediaan 7.991.118.576 622.837.112 8.613.955.688 Inventories
Biaya dibayar dimuka 2.107.511.833 1.592.611.778 3.700.123.611 prepaid expenses
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka 441.355.556 (441.355.556) - Advances
Investasi pada entitas asosiasi 47.500.000 682.211.112 729.711.112 Investment in associate
Piutang non-usaha Non-trade receivables
Pihak ketiga 462.975.185 1.013.878.263 1.476.853.448 Third parties
Pihak berelasi 4.748.529.904 (4.748.529.904) - Related parties
Aset tetap 56.666.431.536 17.319.592.100 73.986.023.636 Fixed assets
Aset pajak tangguhan 1.009.964.008 366.692.854 1.376.656.862 Deferred tax assets
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 189.770.927 1.624.688.438 1.814.459.365
Utang usaha - pihak ketiga 13.178.605.526 1.200.863.581 14.379.469.107 Trade payables - third parties
Beban akrual 5.160.417.407 1.671.585.978 6.832.003.385 Accrued expenses
Utang pajak 7.031.760.090 890.585.127 7.922.345.217 Taxes payable
Utang jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: long-term liabilities:
Pembiayaan konsumen 598.250.302 662.254.330 1.260.504.632 Consumer financing
Liabilitas sewa - 252.796.085 252.796.085 Lease liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang non-usaha - pihak berelasi 2.700.000.000 (2.700.000.000) - Non-trade payables - related parties
Utang jangka panjang setelah
dikurangi bagian yang jatuh tempo Long-term liabilities net of
dalam satu tahun: current maturities:
Utang bank - 2.209.821.426 2.209.821.426 Bank loans
Liabilitas imbalan kerja 2.019.863.286 92.440.694 2.112.303.980 Employee benefits liability
EKUITAS EQUITY
Proforma dari transaksi restrukturisasi Proforma from restructuring transaction
entitas sepengendali - 12.305.079.505 12.305.079.505 of entities under common control
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN BANK 5. CASH AND BANKS
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Kas Cash
Rupiah 33.466.002 25.152.325 Rupiah
Bank Banks
Rupiah Rupiah
PT Bank Central Asia Tbk 5.442.306.340 5.050.205.800 PT Bank Central Asia Tbk
PT Bank DKI 2.360.709.297 - PT Bank DKI
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 720.748.401 511.860.186 (Persero) Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Maluku dan Maluku Utara 394.639.856 - Maluku dan Maluku Utara
PT Bank Mandiri (Persero) Tbk 331.868.864 5.863.960.718 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 1.356.399 1.067.500 PT Bank Permata Tbk
Subtotal 9.251.629.157 11.427.094.204 Subtotal
Dolar AS US Dollar
PT Bank Central Asia Tbk 172.406.839 109.670.318 PT Bank Central Asia Tbk
Deposito Berjangka Time Deposit
Rupiah Rupiah
PT Bank Permata Tbk 2.774.527.246 - PT Bank Permata Tbk
Total 12.232.029.244 11.561.916.847 Total
Seluruh rekening bank ditempatkan pada pihak ketiga AII bank accounts are placed with third parties and there
dan tidak terdapat saldo kas dan bank yang digunakan were no cash and bank balances used as collateral or
sebagai jaminan atau dibatasi penggunaannya. restricted in use.
Tingkat bunga deposito berjangka per tahun adalah The interest rate on time deposits per annum is 5.75%
sebesar 5,75% dengan jangka waktu 1 bulan. with a maturity of 1 month.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG USAHA 6. TRADE RECEIVABLES
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pihak ketiga 18.932.854.818 14.294.040.564 Third parties
Pihak berelasi (Catatan 37) 2.135.074.394 1.695.156.989 Related parties (Note 37)
Cadangan penurunan nilai (5.570.565.198) (4.403.174.808) Allowance for impairment
Neto 15.497.364.014 11.586.022.745 Net
Rincian piutang usaha berdasarkan umur adalah The breakdown of trade receivables by age is as
sebagai berikut: follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Lancar 1.544.701.385 341.822.810 Current
Telah jatuh tempo: Overdue:
1-30 hari 10.680.795.535 9.467.875.603 1-30 days
31-60 hari 2.135.589.771 1.045.201.352 31-60 days
61-90 hari 867.321.590 231.970.802 61-90 days
Lebih dari 90 hari 5.839.520.931 4.902.326.986 Over 90 days
Subtotal 21.067.929.212 15.989.197.553 Subtotal
Cadangan penurunan nilai (5.570.565.198) (4.403.174.808) Allowance for impairment
Total 15.497.364.014 11.586.022.745 Total
Mutasi cadangan penurunan nilai piutang usaha adalah Movements in the allowance for impairment of trade
sebagai berikut: receivables are as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal 4.403.174.808 4.145.227.207 Beginning balance
Penambahan (Catatan 35) 1.655.674.097 1.037.677.386 Addition (Note 35)
Pemulihan (Catatan 35) (488.283.707) (779.729.785) Reversal (Note 35)
Saldo akhir 5.570.565.198 4.403.174.808 Ending balance
Berdasarkan hasil evaluasi manajemen, penyisihan Based on management's evaluation, the allowance for
kerugian atas penurunan nilai piutang usaha adalah impairment of trade receivables is sufficient to cover
cukup untuk menutupi kerugian atas tidak tertagihnya uncollectible trade receivables.
piutang usaha.
Seluruh piutang usaha dalam mata uang Rupiah dan AII trade receivables are denominated in Rupiah and
tidak digunakan sebagai jaminan atas utang. are not used as collateral for loan.
49
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG NON-USAHA 7. NON-TRADE RECEIVABLES
a. Aset Lancar a. Current Assets
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pihak ketiga Third parties
Karyawan 1.223.104.916 - Employee
PT Raya Esa Hutama 150.000.000 66.009.835 PT Raya Esa Hutama
PT Jangkar Putra Indonesia 127.000.000 307.000.000 PT Jangkar Putra Indonesia
PT Netco Trans Nusa - 900.000.000 PT Netco Trans Nusa
CV Bina Manunggal Sejati - 97.000.000 CV Bina Manunggal Sejati
Total 1.500.104.916 1.370.009.835 Total
Piutang lain-lain dari PT Jangkar Putra Indonesia Other receivables from PT Jangkar Putra Indonesia
merupakan pinjaman yang diberikan tanpa jaminan represent unsecured loans totaling Rp307,000,000
dengan total sebesar Rp307.000.000 dan dikenakan and bear interest at 11% with a repayment period of
bunga sebesar 11% dengan jangka waktu 17 months from January 17, 2024 - May 17, 2025.
pelunasan selama 17 bulan terhitung sejak tanggal
17 Januari 2024 - 17 Mei 2025.
b. Aset Tidak Lancar b. Non-Current Assets
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pihak ketiga Third parties
PT Jasa Rosa 309.244.000 - PT Jasa Rosa
PT Fajar Mitra Krida 250.000.000 250.000.000 PT Fajar Mitra Krida
CV Ananda Jaya 103.188.358 - CV Ananda Jaya
Lain-lain (dibawah Rp100 juta) 500.499.864 887.037.934 Others (Below Rp100 Million)
Cadangan penurunan nilai - (462.975.185) Allowance for impairment
Neto 1.162.932.222 674.062.749 Net
Piutang lain-lain dari PT Netco Trans Nusa Other receivables from PT Netco Trans Nusa
merupakan pinjaman untuk modal kerja yang represent loans for working capital amounted to
diberikan sebesar Rp900.000.000 dengan jangka Rp900,000,000 with a period of 6 months at a rate of
waktu 6 bulan dengan imbalan sebesar 25%. 25%.
50
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG NON-USAHA (Lanjutan) 7. NON-TRADE RECEIVABLES (Continued)
Mutasi penyisihan kerugian atas penurunan nilai The movement of the allowance for impairment
piutang non-usaha adalah sebagai berikut: losses on non-trade receivables is as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal 462.975.185 - Beginning balance
Penambahan (Catatan 35) - 462.975.185 Addition (Note 35)
Pemulihan (Catatan 35) (462.975.185) - Reversal (Note 35)
Saldo akhir - 462.975.185 Ending balance
Piutang PT Fajar Mitra Krida, PT Jasa Rosa dan CV Receivables from PT Fajar Mitra Krida, PT Jasa Rosa
Ananda Jaya merupakan pinjaman yang diberikan and CV Ananda Jaya represent loans with no interest,
tanpa bunga, jaminan dan tempo pembayaran. collateral and due date.
8. PERSEDIAAN 8. INVENTORIES
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Kabel, tiang dan sparepart 67.992.377.284 17.527.482.958 Cable, pole and sparepart
Pada tanggal 14 Oktober 2023, gudang penyimpanan On October 14, 2023, the Group's storage warehouse
Grup yang berlokasi di Cibubur mengalami kebakaran located in Cibubur experienced a fire and caused the
dan menyebabkan seluruh persediaan kabel terbakar entire cable inventory to burn, therefore the Group wrote
sehingga Grup melakukan penghapusan atas off the cable inventory and the loss on inventory write-
persediaan kabel dan kerugian atas penghapusan off was recorded in Other Expenses account (Note 35).
persediaan dicatat pada akun Beban Lain-lain Until completion date of these consolidated financial
(Catatan 35). Sampai dengan tanggal penyelesaian statements, the Group is in the process of filing a claim
laporan keuangan konsolidasian, Grup sedang dalam to the insurance company.
proses pengajuan klaim ke pihak asuransi.
Berdasarkan evaluasi manajemen, penyisihan kerugian Based on management's evaluation, no allowance for
atas penurunan nilai persediaan tidak diperlukan impairment of inventories is necessary as there were no
karena tidak terdapat persediaan usang. obsolete inventories.
Persediaan Grup terutama digunakan sendiri untuk aset The Group’s inventories mainly used for fixed assets –
tetap – infrastruktur jaringan. network infrastructure.
51
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PERSEDIAAN (Lanjutan) 8. INVENTORIES (Continued)
Persediaan telah diasuransikan dengan PT Sunday Inventories have been insured with PT Sunday
Insurance Indonesia, pihak ketiga pada tanggal 31 Insurance Indonesia, a third party as of December 31,
Desember 2024 dengan nilai pertanggungan sebesar 2024 with total coverage amounted to Rp 9,000,000,000
Rp 9.000.000.000 dan diasuransikan dengan PT and insured with PT Sunday Insurance Indonesia and
Sunday Insurance Indonesia dan PT Asuransi Bina PT Asuransi Bina Dana Arta Tbk, a third party, as of
Dana Arta Tbk, pihak ketiga, pada tanggal 31 December 31, 2023 with total coverage amounted to
Desember 2023 dengan nilai pertanggungan sebesar Rp16,116,545,500.
Rp16.116.545.500.
Pada tanggal 21 Januari 2025, Perusahaan On January 21, 2025, the Company signed an inventory
menandatangani perjanjian asuransi persediaan insurance agreement with PT Sunday Insurance
dengan PT Sunday Insurance Indonesia dengan nilai Indonesia with total coverage amounted to
pertanggungan sebesar Rp70.894.913.576. Rp70,894,913,576.
9. BIAYA DIBAYAR DIMUKA 9. PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Sewa 1.890.293.758 1.544.085.861 Rent
Asuransi 192.908.743 150.491.104 Insurance
Lain-lain 83.191.938 - Others
Total 2.166.394.439 1.694.576.965 Total
Sewa dibayar dimuka merupakan sewa gedung dan Prepaid rent represents building and land rent for the
lahan untuk penempatan perangkat jaringan placement of the Company's telecommunications
telekomunikasi Perusahaan. network equipment.
10. UANG MUKA 10. ADVANCES
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Lancar Current
Pembayaran kepada pemasok 2.586.242.773 5.647.500.000 Payment to supplier
Jasa profesional - 801.641.024 Professional fee
Lain-lain - 98.175.000 Others
Subtotal 2.586.242.773 6.547.316.024 Subtotal
52
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. UANG MUKA (Lanjutan) 10. ADVANCE PAYMENTS (Continued)
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Tidak Lancar Non-Current
Investasi di: Investment in:
PT Sentra Inovasi Prima 1.800.000.000 100.000.000 PT Sentra Inovasi Prima
Pembelian tanah 1.300.000.000 200.000.000 Land purchase
Pembelian ruko 1.076.690.000 979.000.000 Shophouse purchase
Subtotal 4.176.690.000 1.279.000.000 Subtotal
Total 6.762.932.773 7.826.316.024 Total
Uang muka Investasi di PT Sentra Inovasi Prima (“SIP”) Investment advances in PT Sentra Inovasi Prima (“SIP”)
merupakan uang muka atas setoran modal yang disetor represent advances for capital paid by the Company to
oleh Perusahaan kepada SIP berdasarkan Perjanjian SIP based on the Share Sale and Purchase Agreement
Pengikatan Jual Beli Saham antara SIP, Para between SIP, the Shareholders of SIP, the Company
Pemegang Saham SIP, Perusahaan dan Djatmiko and Djatmiko Catur Riyanto dated October 7, 2024.
Catur Riyanto tanggal 7 Oktober 2024.
Uang muka jasa profesional merupakan uang muka Advances for professional services represent advances
atas jasa profesi penunjang yang dibayarkan oleh for supporting professional services paid by the
Perusahaan sehubungan dengan rencana Penawaran Company in connection with the Company's Initial
Umum Perdana Saham Perusahaan. Pada tanggal Public Offering. As of May 7, 2024, the balance has
7 Mei 2024 saldo ini telah di reklasifikasi ke Tambahan been reclassified to Additional Paid-in Capital in
Modal disetor sehubungan dengan Pencatatan connection with the Listing of the Company's Initial
Penawaran Umum Perdana Perusahaan. Public Offering.
11. GOODWILL 11. GOODWILL
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
PT Fiber Kerumah Indonesia 765.941.857 - PT Fiber Kerumah Indonesia
PT Jaringan Fiber Indonesia 427.672.658 427.672.658 PT Jaringan Fiber Indonesia
Total 1.193.614.515 427.672.658 Total
Goodwill merupakan selisih lebih imbalan yang Goodwill represents the excess of the consideration
dialihkan dengan nilai wajar aset neto yang diambil alih transferred over the fair value of net assets acquired on
pada tanggal akuisisi entitas anak (Catatan 1d). the acquisition date of subsidiaries (Note 1d).
Berdasarkan evaluasi manajemen, tidak terdapat Based on the evaluation by management, there were no
kejadian atau perubahan yang mengindikasikan adanya events or changes in circumstances that indicated
penurunan nilai goodwill milik Grup. impairment in the value of the Group’s goodwill.
53
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP 12. FIXED ASSETS
Saldo Akuisisi entitas Saldo
1 Januari 2024/ anak/ 31 Desember 2024/
Balance as of Acquisition of Penambahan/ Pengurangan/ Balance as of
January 1, 2024 subsidiaries Addition Deduction December 31, 2024
Biaya Perolehan Acquisition Cost
Tanah 4.859.708.350 - 4.258.025.000 - 9.117.733.350 Land
Bangunan 9.506.603.642 - 12.043.438.540 - 21.550.042.182 Building
Kendaraan 23.914.899.630 - 892.315.000 - 24.807.214.630 Vehicle
Peralatan kantor 7.136.969.767 45.971.279 1.693.536.196 - 8.876.477.242 Office equipment
Infrastruktur jaringan 140.367.498.435 527.480.804 120.392.192.799 - 261.287.172.038 Network infrastructure
Bangunan dalam penyelesaian 647.500.000 - 5.161.376.595 - 5.808.876.595 Building in progress
Total biaya perolehan 186.433.179.824 573.452.083 144.440.884.130 - 331.447.516.037 Total acquisition cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 1.466.635.901 - 506.310.442 - 1.972.946.343 Building
Kendaraan 8.927.509.486 - 2.680.935.186 - 11.608.444.672 Vehicle
Peralatan kantor 4.044.371.155 1.950.192 1.298.010.294 - 5.344.331.641 Office equipment
Infrastruktur jaringan 54.041.869.348 9.231.747 19.485.291.262 - 73.536.392.357 Network infrastructure
Total akumulasi penyusutan 68.480.385.890 11.181.939 23.970.547.184 - 92.462.115.013 Total accumulated depreciation
Nilai Buku Neto 117.952.793.934 238.985.401.024 Net Book Value
Saldo Akuisisi entitas Saldo
1 Januari 2023/ anak/ 31 Desember 2023/
Balance as of Acquisition of Penambahan/ Pengurangan/ Balance as of
January 1, 2023 subsidiaries Addition Deduction December 31, 2023
Biaya Perolehan Acquisition Cost
Tanah 3.505.658.350 - 1.354.050.000 - 4.859.708.350 Land
Bangunan 2.504.064.000 - 7.002.539.642 - 9.506.603.642 Building
Kendaraan 14.262.465.359 - 9.652.434.271 - 23.914.899.630 Vehicle
Peralatan kantor 4.195.777.764 2.941.192.003 - 7.136.969.767 Office equipment
Infrastruktur jaringan 99.866.604.387 - 40.500.894.048 - 140.367.498.435 Network infrastructure
Bangunan dalam penyelesaian 373.932.000 273.568.000 - 647.500.000 Building in progress
Total biaya perolehan 124.708.501.860 - 61.724.677.964 - 186.433.179.824 Total acquisition cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 1.098.445.717 - 368.190.184 - 1.466.635.901 Building
Kendaraan 6.689.239.651 - 2.238.269.835 - 8.927.509.486 Vehicle
Peralatan kantor 2.907.424.888 - 1.136.946.267 - 4.044.371.155 Office equipment
Infrastruktur jaringan 40.027.367.968 - 14.014.501.380 - 54.041.869.348 Network infrastructure
Total akumulasi penyusutan 50.722.478.224 - 17.757.907.666 - 68.480.385.890 Total accumulated depreciation
Nilai Buku Neto 73.986.023.636 117.952.793.934 Net Book Value
Beban penyusutan aset tetap untuk tahun yang The depreciation expense of fixed assets as of
berakhir pada tanggal-tanggal 31 Desember 2024 dan December 31, 2024 and 2023 are as follows:
2023 sebagai berikut:
2024 2023
Beban pokok pendapatan (Catatan 30) 19.485.291.262 14.014.501.380 Cost of revenue (Note 30)
Beban umum dan General and administrative
administrasi (Catatan 32) 4.485.255.922 3.743.406.286 expenses (Note 32)
Total 23.970.547.184 17.757.907.666 Total
54
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
Pada tanggal 31 Desember 2024 dan 2023, tidak As of December 31, 2024 and 2023, there were no fixed
terdapat aset tetap yang tidak dipakai sementara dan assets that were temporarily idle or retired from active
yang dihentikan dari penggunaan aktif. use.
Pada tanggal 31 Desember 2024 dan 2023, rincian As of December 31, 2024 and 2023, details of the gross
jumlah tercatat bruto dari aset tetap yang telah carrying amounts of fixed assets that have been fully
disusutkan penuh dan masih digunakan adalah sebagai depreciated and are still in use are as follows:
berikut:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Infrastruktur jaringan 15.283.743.119 14.930.179.719 Network infrastructure
Kendaraan 2.980.983.144 1.927.066.450 Vehicle
Peralatan kantor 3.196.754.531 1.832.675.546 Office equipment
Total 21.461.480.794 18.689.921.715 Total
Pada tanggal 31 Desember 2024, penambahan aset As of December 31, 2024, the addition of fixed assets in
tetap berupa tanah dan bangunan, merupakan the form of land and building, represents the addition of:
penambahan atas:
a. Pembelian tanah dan bangunan oleh Perusahaan a. Purchase of land and building by the Company from
dari Rochyatun, pihak ketiga, senilai R448.000.000 Rochyatun, a third party, amounted to R448,000,000
berdasarkan Perjanjian Jual Beli Tanah tanggal 10 based on Land Sale and Purchase Agreement dated
September 2024 dengan luas tanah dan bangunan September 10, 2024 with a land and building area of
sebesar 280 m2 yang berlokasi di Desa Sikasur, 280 m2 located in Sikasur Village, Belik District,
Kecamatan Belik, Kabupaten Pemalang, Provinsi Pemalang Regency, Central Java Province.
Jawa Tengah.
b. Pembelian tanah dan bangunan oleh Perusahaan b. Purchase of land and building by the Company from
dari Rian Irawan, pihak ketiga, senilai Rian Irawan, a third party, amounted to
Rp700.000.000 berdasarkan Perjanjian Jual Beli Rp700,000,000 based on Land Sale and Purchase
Tanah tanggal 20 September 2024 dengan luas Agreement dated September 20, 2024 with a land
tanah dan bangunan sebesar 283 m2 yang berlokasi and building area of 283 m2 located in Ciamis
di Desa Ciamis, Kecamatan Ciamis, Kabupaten Village, Ciamis District, Ciamis Regency, West Java
Ciamis, Provinsi Jawa Barat. Province.
c. Pembelian tanah dan bangunan oleh Perusahaan c. Purchase of land and building by the Company from
dari Suci Herawati, pihak ketiga, senilai Suci Herawati, a third party, amounted to
Rp400.000.000 berdasarkan Perjanjian Jual Beli Rp400,000,000 based on Land Sale and Purchase
Tanah tanggal 9 September 2024 dengan luas Agreement dated September 9, 2024 with a land and
tanah dan bangunan sebesar 222 m2 yang berlokasi building area of 222 m2 located at Jl. Wijaya Kusuma
di Jl. Wijaya Kusuma RT 01 RW 01, Sidakaya, RT 01 RW 01, Sidakaya, Cilacap District, Cilacap
Kecamatan Cilacap, Kota Cilacap. City.
55
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
d. Pembelian tanah dan bangunan oleh Perusahaan d. Purchase of land and building by the Company from
dari Barkah Basalamah, pihak ketiga, senilai Barkah Basalamah, a third party, amounted to
Rp700.000.000 berdasarkan Perjanjian Jual Beli Rp700,000,000 based on Land Sale and Purchase
Tanah tanggal 12 September 2024 dengan luas Agreement dated September 12, 2024 with a land
tanah dan bangunan sebesar 129 m2 yang berlokasi and building area of 129 m2 located at Jl. Pancuran
di Jl. Pancuran RT 04 RW 09, Sukapura, RT 04 RW 09, Sukapura, Kejaksan District, Cirebon
Kecamatan Kejaksan, Kota Cirebon. City.
e. Pembelian tanah dan bangunan oleh Perusahaan e. Purchase of land and building by the Company from
dari Siti Rofingatun, pihak ketiga, senilai Siti Rofingatun, a third party, amounted to
Rp600.000.000 berdasarkan Perjanjian Jual Beli Rp600,000,000 based on Land Sale and Purchase
Tanah tanggal 9 September 2024 dengan luas Agreement dated September 9, 2024 with a land and
tanah dan bangunan sebesar 811 m2 yang berlokasi building area of 811 m2 located in Wringinharjo
di Desa Wringinharjo, Kecamatan Wringinharjo, Village, Wringinharjo District, Cilacap Regency,
Kabupaten Cilacap, Jawa Tengah. Central Java.
f. Pembelian tanah dan bangunan oleh Perusahaan f. Purchase of land and building by the Company from
dari Yani Yulianti, pihak ketiga, senilai Yani Yulianti, a third party, amounted to
Rp650.000.000 berdasarkan Perjanjian Pengikatan Rp650,000,000 based on Sale and Purchase
Jual Beli tanggal 1 Oktober 2024 dengan luas tanah Binding Agreement dated October 1, 2024 with a
dan bangunan sebesar 88 m2 yang berlokasi di land and building area of 88 m2 located in Garut Kota
Kecamatan Garut Kota, Kabupaten Garut, Jawa District, Garut Regency, West Java.
Barat.
g. Pembelian tanah dan bangunan oleh Perusahaan g. Purchase of land and building by the Company from
dari Faoji, pihak ketiga, senilai Rp1.000.000.000 Faoji, a third party, amounted to Rp1,000,000,000
berdasarkan Perjanjian Jual Beli tanggal 17 based on Sale and Purchase Agreement dated
September 2024 dengan luas tanah dan bangunan September 17, 2024 with a land and building area of
sebesar 1135 m2 yang berlokasi di Kecamatan 1135 m2 located in Losarang District, Indramayu
Losarang, Kabupaten Indramayu. Regency.
h. Pembelian tanah dan bangunan oleh Perusahaan h. Purchase of land and building by the Company from
dari Mulianto, pihak ketiga, senilai Rp600.000.000 Mulianto, a third party, amounted to Rp600,000,000
berdasarkan Perjanjian Jual Beli Tanah tanggal 31 based on Land Sale and Purchase Agreement dated
Oktober 2024 dengan luas tanah dan bangunan October 31, 2024 with a land and building area of
sebesar 69 m2 yang berlokasi di Kabupaten 69 m2 located in Karawang Regency, West Java.
Karawang, Jawa Barat.
i. Pembelian tanah dan bangunan oleh Perusahaan i. Purchase of land and building by the Company from
dari Yuyun Yunarti, pihak ketiga, senilai Yuyun Yunarti, a third party, amounted to
Rp450.000.000 berdasarkan Perjanjian Jual Beli Rp450,000,000 based on Land Sale and Purchase
Tanah tanggal 19 Oktober 2024 dengan luas tanah Agreement dated October 19, 2024 with a land and
dan bangunan sebesar 48 m2 yang berlokasi di building area of 48 m2 located in Sukabumi Regency,
Kabupaten Sukabumi, Jawa Barat. West Java.
j. Pembelian tanah dan bangunan oleh PC 24 dari Nur j. Purchase of land and building by PC 24 from Nur
Handayani, pihak ketiga, senilai Rp2.600.000.000 Handayani, a third party, amounted to
berdasarkan Perjanjian Jual Beli Tanah tanggal Rp2,600,000,000 based on Land Sale and Purchase
28 Maret 2024 dengan luas tanah dan bangunan Agreement dated March 28, 2024 with an area of
sebesar 350 m2 yang berlokasi di Kabupaten 350 m2 located in Purwakarta Regency, West Java.
Purwakarta, Jawa Barat.
56
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
Pada tanggal 31 Desember 2023, penambahan aset As of December 31, 2023, the addition of fixed assets in
tetap berupa tanah dan bangunan, merupakan the form of land and building, represents the addition of:
penambahan atas:
a. Pembelian tanah dan bangunan oleh Perusahaan a. Purchase of land and building by the Company from
dari Christian Nugroho, pihak ketiga, senilai Christian Nugroho, a third party, amounted to
Rp1.800.000.000 berdasarkan Akta Jual Beli Rp1,800,000,000 based on Deed of Sale and
No. 33 tanggal 31 Maret 2023 dengan luas tanah Purchase No. 33 dated March 31, 2023 with a land
dan bangunan sebesar 235 m2 yang berlokasi di and building area of 235 m2 located in Cikopo
Desa Cikopo, Kecamatan Bungursari, Kabupaten Village, Bungursari Subdistrict, Purwakarta Regency,
Purwakarta, Provinsi Jawa Barat, dengan Sertifikat West Java Province, with Building Rights Title
Hak Guna Bangunan (SHGB) No. 0336/Cikopo; Certificate (SHGB) No. 0336/Cikopo;
b. Pembelian tanah dan bangunan oleh Perusahaan b. Purchase of land and building by the Company from
dari Anton Bingah Kuntarjo, pihak ketiga, senilai Anton Bingah Kuntarjo, a third party, amounted to
Rp2.850.000.000 berdasarkan Akta Jual Beli No. 33 Rp2,850,000. 000 based on Deed of Sale and
tanggal 10 Agustus 2023 dengan luas tanah Purchase No. 33 dated August 10, 2023 with a land
sebesar 95 m2 yang berlokasi di Jalan Howitzer No. area of 95 m2 located at Jalan Howitzer No. 9B RT
9B RT 008 RW 006 Kelurahan Sumur Batu, 008 RW 006 Kelurahan Sumur Batu, Kecamatan
Kecamatan Kemayoran, Provinsi DKI Jakarta, Kemayoran, DKI Jakarta Province, with SHGB No.
dengan SHGB No. 3201/Sumur Batu; 3201/Sumur Batu
c. Pembelian tanah oleh Perusahaan dari Sudiro, c. Purchase of land by the Company from Sudiro, a
pihak ketiga, senilai Rp550.000.000 berdasarkan third party, amounted to Rp550,000,000 based on
Akta Pengikatan Jual Beli No. 2 tanggal 29 Agustus Deed of Sale and Purchase Agreement No. 2 dated
2023 dengan luas tanah sebesar 910 m2 yang August 29, 2023. No. 2 dated August 29, 2023 with a
berlokasi di Desa Galala, Kecamatan Oba Utara, land area of 910 m2 located in Galala Village, North
Kota Tidore Kepulauan, Provinsi Maluku Utara, Oba Subdistrict, Tidore Islands City, North Maluku
dengan Sertifikat Hak Milik (SHM) No. 162/Galala Province, with SHM No. 162/Galala under the
atas nama Sudiro; ownership name of Sudiro;
d. Pembelian tanah dan bangunan oleh PC 24 dari PT d. Purchase of land and building by PC 24 from PT
Alindatama Saktib Rother, pihak ketiga, senilai Alindatama Saktib Rother, a third party, amounted to
Rp850.000.000 berdasarkan Akta Jual Beli No. 19 Rp850,000,000 based on Deed of Sale and
tanggal 21 Februari 2023 dengan luas tanah dan Purchase No. 19 dated February 21, 2023 with a
bangunan sebesar 135 m2 yang berlokasi di Desa land and building area of 135 m2 located in Sukasari
Sukasari, Kecamatan Serang Baru, Kabupaten Village, Serang Baru Subdistrict, Bekasi Regency,
Bekasi, Provinsi Jawa Barat, dengan SHGB No. West Java Province, with SHGB No. 5878/Sukasari;
5878/Sukasari; serta biaya-biaya terkait perolehan and costs related to the acquisition of the above land
tanah dan bangunan tersebut di atas dan renovasi and building and office renovation amounted to
kantor sebesar Rp2.117.657.642. Penambahan aset Rp2,117,657,642. The addition of land and building
tanah dan bangunan ini diperuntukkan untuk kantor assets is intended for the Group's operational
operasional Grup. offices.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023 additions to fixed
penambahan aset tetap, berupa kendaraan, merupakan assets, in the form of vehicles, represent purchases of
pembelian kendaraan melalui pembiayaan konsumen vehicles through consumer financing (Note 18) and are
(Catatan 18) dan digunakan untuk kegiatan used for operational activities.
operasional.
57
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (Lanjutan) 12. FIXED ASSETS (Continued)
Pada tanggal 31 Desember 2024 dan 2023, aset tetap As of December 31, 2024 and 2023, fixed assets in the
berupa kendaraan, telah diasuransikan atas risiko form of vehicles were insured against AII risks of loss to
kerugian secara AII-risk kepada beberapa pihak ketiga several third parties with details of sum insured as
dengan rincian nilai pertanggungan sebagai berikut: follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
PT Asuransi Raksa Praktika 5.121.640.000 7.714.850.000 PT Asuransi Raksa Praktika
PT Asuransi Sahabat Artha Proteksi 2.487.000.000 1.658.000.000 PT Asuransi Sahabat Artha Proteksi
PT ACA Asuransi 801.000.000 875.000.000 PT ACA Asuransi
PT Mega Finance - 300.000.000 PT Mega Finance
Total 8.409.640.000 10.547.850.000 Total
Manajemen berkeyakinan bahwa nilai pertanggungan Management believes that the sum insured is adequate
tersebut adalah cukup untuk menutup kemungkinan to cover possible losses on the insured assets.
kerugian atas aset yang dipertanggungkan.
Berdasarkan evaluasi manajemen, tidak terdapat Based on management's evaluation, there were no
kejadian-kejadian atau perubahan keadaan yang events or changes in circumstances that indicate
mengindikasikan adanya penurunan nilai atas aset impairment of fixed assets.
tetap.
Aset tetap berupa kendaraan dan tanah, digunakan Fixed assets in the form of vehicles and land are used
sebagai jaminan atas utang bank dan utang as collateral for bank loans and consumer financing
pembiayaan konsumen (Catatan 15 dan 18). loans (Notes 15 and 18).
13. ASET HAK-GUNA 13. RIGHT OF USE ASSETS
Grup menyewa beberapa aset termasuk ruang kantor, The Group leases certain assets including office space,
tanah dan bangunan yang memiliki masa sewa antara land and buildings with lease terms between 36 months
36 bulan dan 56 bulan and 56 months.
Saldo Saldo
1 Januari 2024/ 31 Desember 2024/
Balance as of Penambahan/ Pengurangan/ Balance as of
January 1, 2024 Addition Deduction December 31, 2024
Biaya Perolehan Acquisition Cost
Ruang kantor 5.889.726.288 4.581.854.860 - 10.471.581.148 Office space
Kabel jejaring 5.419.201.000 16.257.603.000 - 21.676.804.000 Network cable
Tanah dan bangunan 4.960.728.888 2.481.562.135 (1.943.218.109) 5.499.072.914 Land and building
Total harga perolehan 16.269.656.176 23.321.019.995 (1.943.218.109) 37.647.458.062 Total Acquisition Cost
58
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA (Lanjutan) 13. RIGHT OF USE ASSETS (Continued)
Saldo Saldo
1 Januari 2024/ 31 Desember 2024/
Balance as of Penambahan/ Pengurangan/ Balance as of
January 1, 2024 Addition Deduction December 31, 2024
Akumulasi Penyusutan Accumulated Depreciation
Ruang kantor 431.713.298 1.662.602.926 - 2.094.316.224 Office space
Kabel jejaring - 1.806.400.335 - 1.806.400.335 Network cable
Tanah dan bangunan 2.510.302.888 2.554.505.193 (1.943.218.109) 3.121.589.972 Land and building
Total akumulasi depresiasi 2.942.016.186 6.023.508.454 (1.943.218.109) 7.022.306.531 Total Accumulated Depreciation
Nilai Buku Neto 13.327.639.990 30.625.151.531 Net Book Value
Saldo Saldo
1 Januari 2023/ 31 Desember 2023/
Balance as of Penambahan/ Pengurangan/ Balance as of
January 1, 2023 Addition Deduction December 31, 2023
Biaya Perolehan Acquisition Cost
Ruang kantor - 5.889.726.288 - 5.889.726.288 Office space
Kabel jejaring - 5.419.201.000 - 5.419.201.000 Network cable
Tanah dan bangunan 3.075.558.888 1.885.170.000 - 4.960.728.888 Land and building
Total harga perolehan 3.075.558.888 13.194.097.288 - 16.269.656.176 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Ruang kantor - 431.713.298 - 431.713.298 Office space
Kabel jejaring - - - - Network cable
Tanah dan bangunan 1.039.445.277 1.470.857.611 - 2.510.302.888 Land and building
Total akumulasi depresiasi 1.039.445.277 1.902.570.909 - 2.942.016.186 Total Accumulated Depreciation
Nilai Buku Neto 2.036.113.611 13.327.639.990 Net Book Value
Beban penyusutan aset hak guna untuk tahun yang The depreciation expense of right-of-use assets as of
berakhir pada tanggal-tanggal 31 Desember 2024 dan December 31, 2024 and 2023 were as follows:
2023 sebagai berikut:
2024 2023
Beban umum dan General and administrative
administrasi (Catatan 32) 6.023.508.454 1.902.570.909 expenses (Note 32)
Aset hak-guna berupa ruang kantor berdasarkan Right-of-use assets in the form of office space based
perjanjian sewa menyewa dengan PT Mustika Ratu on lease agreement with PT Mustika Ratu Center
Centre (Catatan 20). (Note 20).
59
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA (Lanjutan) 13. RIGHT OF USE ASSETS (Continued)
Aset hak guna berupa tanah dan bangunan merupakan Right-of-use assets in the form of land and buildings
sewa atas lahan berlokasi di beberapa wilayah di DKI represent leases on land located in several areas in DKI
Jakarta, Depok, Tangerang Selatan, Bogor, Karawang Jakarta, Depok, South Tangerang, Bogor, Karawang
dan Cianjur yang digunakan untuk meletakkan and Cianjur which are used to place devices that
perangkat yang menyambungkan atau memutus connect or disconnect internet and communication
jaringan internet dan komunikasi kepada pelanggan networks to customers (PoP).
(PoP).
14. ASET TIDAK LANCAR LAINNYA 14. OTHER NON-CURRENT ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Uang jaminan 419.333.930 241.043.430 Security deposit
Akun ini merupakan uang jaminan atas sewa ruang This account represents security deposit for office space
kantor di Graha Mustika Ratu berdasarkan kontrak rental at Graha Mustika Ratu based on lease contract
sewa dengan PT Mustika Ratu Centre (Catatan 20). with PT Mustika Ratu Center (Note 20).
15. UTANG BANK 15. BANK LOANS
a. Jangka pendek a. Short-term
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pinjaman Rekening Koran (Cerukan) Current Account (Overdraft)
PT Bank OCBC NISP Tbk 2.512.821.649 2.059.663.413 PT Bank OCBC NISP Tbk
PT Bank Central Asia Tbk 8.440.092.634 11.968.213.760 PT Bank Central Asia Tbk
Total 10.952.914.283 14.027.877.173 Total
b. Jangka panjang b. Long-term
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
PT Bank Central Asia Tbk 3.322.678.562 1.856.249.994 PT Bank Central Asia Tbk
Dikurangi bagian yang jatuh tempo
dalam satu tahun (650.511.825) (353.571.432) Less current maturities
Bagian Jangka Panjang - Neto 2.672.166.737 1.502.678.562 Long-Term Portion - Net
60
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
Perusahaan The Company
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 15 November 2019, Perusahaan On November 15, 2019, the Company signed a Credit
menandatangani Perjanjian Kredit dengan PT Bank Agreement with PT Bank Central Asia Tbk (“BCA”) as
Central Asia Tbk (“BCA”) yang tertuang dalam stated in Credit Agreement No. 03496/PK/SLK/2019
Perjanjian Kredit No. 03496/PK/SLK/2019 dimana BCA where BCA approved the provision of a Local Credit
menyetujui pemberian Fasilitas Kredit Lokal (Rekening Facility (Current Account) to the Company. This
Koran) kepada. Perjanjian ini telah diperpanjang dan agreement has been extended and amended several
mengalami perubahan beberapa kali, terakhir times, most recently based on the Amendment to Credit
berdasarkan Perubahan Perjanjian Kredit Agreement No. 00129-1/PPK/0979S/2024 dated March
No. 00129-1/PPK/0979S/2024 tanggal 6 Maret 2024 3, 2024 where the maximum credit amount became
dimana jumlah maksimal kredit menjadi Rp16,000,000,000 and matured on November 19, 2025
Rp16.000.000.000 dan jatuh tempo tanggal with an interest rate on the credit facility of 11.00% per
19 November 2025 dengan tingkat suku bunga atas annum.
fasilitas kredit adalah sebesar 11,00% per tahun.
Jaminan atas fasilitas kredit dari BCA adalah sebagai Guarantees for the credit facility from BCA are as
berikut: follows:
a. Sebidang tanah seluas 68 m2 yang terletak di Ruko a. A plot of land with an area of 68 m2 located at Ruko
Canadian Kota Wisata Blok CB.D No. 22, Desa Canadian Kota Wisata Blok CB.D No. 22,
Limusnunggal, Kecamatan Cileungsi, Kabupaten Limusnunggal Village, Cileungsi Sub-district, Bogor
Bogor, Jawa Barat dengan Sertifikat Hak Milik District, West Java with Certificate of Title (SHM) No.
(SHM) No. 3733/Limusnunggal atas nama Verah 3733/Limusnunggal under the name of Verah
Wahyudi S Wong. Wahyudi S. Wong.
b. Sebidang tanah seluas 50 m2 yang terletak di Ruko b. A plot of land covering an area of 50 m2 located at
Boston Kota Wisata Blok RK 2 No. 25, Desa Ruko Boston Kota Wisata Blok RK 2 No. 25,
Ciangsana, Kecamatan Gunung Putri, Kabupaten Ciangsana Village, Gunung Putri Sub-district, Bogor
Bogor, Jawa Barat dengan Sertifikat Hak Guna Regency, West Java with Building Rights Title
Bangunan (SHGB) No. 10369/Ciangsana atas nama Certificate (SHGB) No. 10369/Ciangsana in the
Verah Wahyudi S Wong. name of Verah Wahyudi S Wong.
c. Sebidang tanah seluas 58 m2 yang terletak di JI. c. A plot of land with an area of 58 m2 located at JI.
Raya Tapos No 50 RT.02/12, Propinsi Jawa Barat, Raya Tapos No. 50 RT.02/12, West Java Province,
Kota Depok, Kecamatan Tapos, Kelurahan Tapos Depok City, Tapos Subdistrict, Tapos Village with
dengan SHM No. 3209/Tapos atas nama Budi SHM No. 3209/Tapos in the name of Budi Aditya
Aditya Erna Mulyanto. Erna Mulyanto.
d. Sebidang tanah seluas 56 m2 yang terletak di Jalan d. A plot of land measuring 56 m2 located at Jalan KH
KH Mansyur, Kelurahan Gondrong, Kecamatan Mansyur, Gondrong Village, Cipondoh Subdistrict,
Cipondoh, Kota Tangerang, Banten dengan SHM Tangerang City, Banten with SHM No.
No. 1842/Gondrong atas nama Budi Aditya Erna 1842/Gondrong under the name of Budi Aditya Erna
Mulyanto. Mulyanto.
61
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
e. 2 bidang tanah yang terletak di Jalan Raden Fattah, e. 2 lots of land located at Jalan Raden Fattah,
Kelurahan Sudimara Barat, Kecamatan Ciledug, Sudimara Barat Urban Village, Ciledug Subdistrict,
Kota Tangerang, Banten dengan SHM No. Tangerang City, Banten with SHM No.
3403/Sudimara Barat seluas 32 m2 dan SHM No. 3403/Sudimara Barat covering an area of 32 m2 and
3408/Sudimara Barat seluas 5 m2 dimana keduanya SHM No. 3408/Sudimara Barat covering an area of 5
atas nama Budi Aditya Erna Mulyanto. m2, both under the name of Budi Aditya Erna
Mulyanto.
f. Sebidang tanah seluas 175 m2 yang terletak di Ruko f. A land area of 175 m2 located at Ruko Jalan Raya
Jalan Raya Cinere Blok M No. 26, Desa Cinere, Cinere Blok M No. 26, Cinere Village, Limo District,
Kecamatan Limo, Kota Depok, Jawa Barat dengan Depok City, West Java with SHM No. 4050/Cinere
SHM No. 4050/Cinere atas nama Budi Aditya Erna in the name of Budi Aditya Erna Mulyanto.
Mulyanto.
g. Sebidang tanah seluas 128 m2 yang terletak di g. A plot of land with an area of 128 m2 located in Kota
Perumahan Kota Wisata Cluster Ottawa Blok UC 2 Wisata Housing Cluster Ottawa Block UC 2 No. 3,
No. 3, Desa Limusnunggal, Kecamatan Cileungsi, Limusnunggal Village, Cileungsi District, Bogor City,
Kota Bogor, Jawa Barat dengan SHM No. West Java with SHM No. 4553/Limusnunggal in the
4553/Limusnunggal atas nama Budi Aditya Erna name of Budi Aditya Erna Mulyanto.
Mulyanto.
h. Sebidang tanah seluas 2.095 m2 yang terletak di h. A plot of land measuring 2,095 sqm located at Jalan
Jalan Purnawarman, Kp. Lebak Sirna RT.001 Purnawarman, Kp. Lebak Sirna RT.001 RW.07,
RW.07, Desa Ciampea, Kecamatan Ciampea, Kota Ciampea Village, Ciampea Sub-district, Bogor City,
Bogor, Jawa Barat dengan SHM No. 442/Ciampea West Java with SHM No. 442/Ciampea in the name
atas nama Budi Aditya Erna Mulyanto. of Budi Aditya Erna Mulyanto.
i. Sebidang tanah seluas 150 m2 yang terletak di Ruko i. A plot of land covering an area of 150 m2 located at
Jln. Wibawa Mukti II No. 3C RT.01 RW.07, Ruko Jln. Wibawa Mukti II No. 3C RT.01 RW.07,
Kelurahan Jatiasih, Kecamatan Jatiasih, Kota Jatiasih Village, Jatiasih Sub-district, Bekasi City,
Bekasi, Jawa Barat dengan SHM No. 8215/Jatiasih West Java with SHM No. 8215/Jatiasih in the name
atas nama Budi Aditya Erna Mulyanto. of Budi Aditya Erna Mulyanto.
j. Sebidang tanah seluas 180 m2 yang terletak di j. A plot of land with an area of 180 square meters
Perumahan Kota Wisata Cluster Coastesville Blok located in Kota Wisata Housing Cluster Coastesville
SC 5 No. 35, Desa Ciangsana, Kecamatan Gunung Block SC 5 No. 35, Ciangsana Village, Gunung Putri
Putri, Kabupaten Bogor, Jawa Barat dengan SHM Subdistrict, Bogor Regency, West Java with SHM
No. 7377/Ciangsana atas nama Budi Aditya Erna No. 7377/Ciangsana in the name of Budi Aditya Erna
Mulyanto. Mulyanto.
k. Sebidang tanah seluas 95 m2 yang terletak di k. A plot of land with an area of 95 m2 located in the
Propinsi Daerah Khusus lbukota Jakarta, Kota Province of Jakarta Special Capital Region, Central
Administrasi Jakarta Pusat, Kecamatan Kemayoran, Jakarta Administration City, Kemayoran Sub-district,
Kelurahan Sumur Batu SHGB NIB Sumur Batu Village SHGB NIB 09.01.000000056.0
09.01.000000056.0 atas nama Perusahaan. in the name of the Company.
l. Sebidang tanah seluas 235 m2 yang terletak di l. A plot of land with an area of 235 m2 located in West
Propinsi Jawa Barat, Kabupaten Purwakarta, Java Province, Purwakarta Regency, Bungursari
Kecamatan Bungursari, Desa Cikopo dengan SHGB Subdistrict, Cikopo Village with SHGB No.
No. 03306/Cikopo atas nama Perusahaan. 03306/Cikopo in the name of the Company.
m. Sebidang tanah seluas 64 m2 yang terletak di m. A plot of land measuring 64 m2 located in West Java
Propinsi Jawa Barat, Kabupaten Purwakarta, Province, Purwakarta Regency, Bungursari
Kecamatan Bungursari, Desa Cikopo dengan SHM Subdistrict, Cikopo Village with SHM No. 8477/Sarua
No. 8477/Sarua atas nama Budi Aditya Erna in the name of Budi Aditya Erna Mulyanto.
Mulyanto.
62
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
Berdasarkan perjanjian, Perusahaan tidak Based on the agreement, the Company is not AIIowed
diperkenankan melakukan kegiatan-kegiatan berikut to carry out the following activities without prior written
tanpa persetujuan tertulis terlebih dahulu dari BCA, approval from BCA, as follows:
yaitu:
a. memperoleh pinjaman/kredit baru dari pihak lain a. obtain new loans/credit from other parties and/or
dan/atau mengikatkan diri sebagai penjamin dalam bind themselves as guarantors in any form and by
bentuk dan dengan nama apapun dan/atau any name and/or pledge assets to other parties.
mengagunkan harta kekayaan kepada pihak lain.
b. meminjamkan uang, termasuk namun tidak terbatas b. lending money, including but not limited to its
pada perusahaan afiliasinya, kecuali dalam rangka affiliated companies, except in the context of
menjalankan usaha sehari-hari. carrying out daily business.
c. melakukan investasi, penyertaan atau membuka c. make investments, investments or open new
usaha baru di luar bisnis inti Perusahaan. businesses outside the Company's core business.
d. melakukan peleburan, penggabungan, d. conducting consolidation, merger, acquisition,
pengambilalihan, pembubaran/likuidasi, serta dissolution/liquidation, as well as changing the
mengubah status kelembagaan, anggaran dasar, institutional status, articles of association,
susunan direksi dan dewan komisaris dan composition of the board of directors and board of
pemegang saham dan melakukan pembagian commissioners and shareholders and conducting
dividen. dividend distribution.
Perusahaan telah mendapat waiver dari BCA terkait hal The Company has received a waiver from BCA related
tersebut di atas dalam Surat No. 00479/SLK/2023 to the above in Letter No. 00479/SLK/2023 dated May
tanggal 8 Mei 2023 dan Surat No. 00793/SLK/2023 8, 2023 and Letter No. 00793/SLK/2023 dated July 21,
tanggal 21 Juli 2023. 2023.
PT PC 24 Cyber Indonesia (“PC 24”) PT PC 24 Cyber Indonesia (“PC 24”)
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Pada tanggal 27 Juni 2023, PC 24 menandatangani On June 27, 2023, PC 24 entered into a Loan
Perjanjian Pinjaman dengan PT Bank OCBC NISP Tbk Agreement with PT Bank OCBC NISP Tbk (“OCBC”) as
(“OCBC”) yang tertuang dalam Akta Perjanjian stated in the Deed of Loan Agreement No. 158 where
Pinjaman No. 158 dimana OCBC menyetujui pemberian OCBC approved the granting of Current Account Credit
Fasilitas Kredit Rekening Koran (“KRK”) kepada PC 24. Facility (“KRK”) to PC 24. This agreement has been
Perjanjian ini telah diperpanjang dan mengalami extended and amended several times, most recently
perubahan beberapa kali, terakhir berdasarkan Surat based on the Notice of Credit Extension 035/OL/EMB-
Pemberitahuan Perpanjangan Kredit 035/OL/EMB- HI/FH/V/2024 dated June 20, 2024. The maximum
HI/FH/V/2024 pada tanggal 20 Juni 2024. Jumlah amount of this credit facility is Rp6,000,000,000 which is
maksimal dari fasilitas kredit ini adalah sebesar used for working capital. The term of the agreement is
Rp6.000.000.000 yang digunakan untuk kebutuhan for one year from the date of signing the loan agreement
modal kerja. Jangka waktu perjanjian adalah selama with an interest rate of 8.25%.
satu tahun terhitung sejak tanggal penandatanganan
perjanjian pinjaman dengan tingkat suku bunga kredit
sebesar 8,25%.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
Jaminan atas fasilitas kredit dari OCBC adalah sebagai Guarantees for the credit facility from OCBC is as
berikut: follows:
a. Sebidang tanah seluas 63 m2 yang terletak di Jalan a. A plot of land measuring 63 m2 located at Jalan
Petojo V.I.Y. I No. 22 RT.002/006, Kelurahan Petojo V.I.Y. I No. 22 RT.002/006, Cideng Village,
Cideng, Kecamatan Gambir, Jakarta Pusat dengan Gambir District, Central Jakarta with SHM No.
SHM No. 1512/Cideng atas nama Budi Aditya Erna 1512/Cideng in the name of Budi Aditya Erna
Mulyanto. Mulyanto.
b. Sebidang tanah seluas 66 m2 yang terletak di b. A plot of land with an area of 66 m2 located in
Kelurahan Sukasari, Kecamatan Tangerang, Banten Sukasari Village, Tangerang District, Banten with
dengan SHM No. 4330/Sukasari atas nama Budi SHM No. 4330/Sukasari in the name of Budi Aditya
Aditya Erna Mulyanto. Erna Mulyanto.
c. Sebidang tanah seluas 54 m2 yang terletak di c. A plot of land measuring 54 m2 located in
RT.017/06, Desa Pasirsari, Kecamatan Cikarang RT.017/06, Pasirsari Village, South Cikarang District,
Selatan, Bekasi, Jawa Barat dengan SHM No. Bekasi, West Java with SHM No. 4482/Pasirsari in
4482/Pasirsari atas nama Budi Aditya Erna the name of Budi Aditya Erna Mulyanto.
Mulyanto.
d. Sebidang tanah seluas 135 m2 yang terletak di Kav. d. A piece of land with an area of 135 m2 located at
A.1-1, Desa Sukasari, Kecamatan Serang Baru, Kav. A.1-1, Sukasari Village, Serang Baru
Bekasi, Jawa Barat dengan SHM No. Subdistrict, Bekasi, West Java with SHM No.
05878/Sukasari atas nama Budi Aditya Erna 05878/Sukasari in the name of Budi Aditya Erna
Mulyanto. Mulyanto.
Berdasarkan perjanjian, PC 24 tidak diperkenankan According to the agreement, PC 24 is not permitted to
melakukan kegiatan-kegiatan berikut tanpa persetujuan carry out the following activities without OCBC's prior
tertulis terlebih dahulu dari OCBC, antara lain, sebagai written consent, among others, as follows:
berikut:
a. Melakukan perubahan susunan pemegang saham a. Making changes to the composition of shareholders
dan pihak pengendali (langsung atau tidak and controlling parties (direct or indirect), as well as
langsung), serta susunan direksi dan dewan the composition of the board of directors and board
komisaris. of commissioners.
b. Melikuidasi atau membubarkan Perusahaan atau b. Liquidate or dissolve the Company or engage in
terikat dalam merger, akuisisi, konsolidasi dan/atau merger, acquisition, consolidation and/or joint
usaha patungan dengan perusahaan lain. venture with other companies.
c. Menurunkan modal disetor Perusahaan. c. Decrease the paid-up capital of the Company.
d. Membayar dividen dengan cara apapun kepada d. Pay dividends in any way to shareholders.
pemegang saham.
PC24 telah mendapat waiver dari OCBC terkait butir a PC24 has received a waiver from OCBC in relation to
sampai dengan d tersebut di atas dalam Surat No. items a to d mentioned above in its Letter No.
02/EXT/EMB/I/2024 tanggal 18 Januari 2024 dengan 02/EXT/EMB/I/2024 dated January 18, 2024 with the
ketentuan untuk butir a sampai dengan c dengan provisions for items a to c with written approval from
persetujuan tertulis dari OCBC sedangkan untuk butir d OCBC while for item d must submit prior notification to
wajib menyerahkan pemberitahuan sebelumnya kepada OCBC.
OCBC.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 2 Desember 2024, PC24 On December 2, 2024, PC24 signed a Credit
menandatangani Perjanjian Kredit dengan PT Bank Agreement with PT Bank Central Asia Tbk (“BCA”) as
Central Asia Tbk (“BCA”) yang tertuang dalam Surat stated in the Credit Agreement Letter No. 01836/PK/
Perjanjian Kredit No. 01836/PK/0979S/2024 dimana 0979S/2024 where BCA approved the provision of
BCA menyetujui pemberian fasilitas kredit investasi investment credit facilities with a total credit amount of
jumlah kredit senilai Rp1.820.000.000 dengan tingkat Rp1,820,000,000 with an interest rate of 9.75% and
suku bunga sebesar 9,75% dan jatuh tempo pada maturing on December 2, 2029.
tanggal 2 Desember 2029.
Fasilitas tersebut dijamin dengan agunan sebagai The facility is secured by the following collateral:
berikut:
a. Sebidang tanah dan bangunan di Jalan Basuki a. A plot of land and building at Jalan Basuki Rahmat,
Rahmat, RT. 005/RW. 006 Kel. Sindangkasih, Kec. RT. 005/RW. 006 Kel. Sindangkasih, Kec.
Purwakarta, 41112, Kab. Purwakarta sesuai Purwakarta, 41112, Kab. Purwakarta according to
sertifikat HGB 10.07.000007393.0 atas nama PC24. HGB certificate 10.07.000007393.0 in the name of
PC24.
PT Fiber Media Indonesia (“FMI”) PT Fiber Media Indonesia (:FMI”)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 29 Maret 2022, FMI menandatangani On March 29, 2022, FMI signed a Credit Agreement
Perjanjian Kredit dengan PT Bank Central Asia Tbk with PT Bank Central Asia Tbk (“BCA”) as stated in the
(“BCA”) yang tertuang dalam Akta Perjanjian Kredit Deed of Credit Agreement No. 00042/KML/SPPK/2012
No. 00042/KML/SPPK/2012 dimana BCA menyetujui whereby BCA agreed to provide loan facilities to FMI.
pemberian fasilitas pinjaman kepada FMI. Perjanjian ini This agreement has been extended and amended
telah diperpanjang dan mengalami perubahan several times, most recently based on the Notification
beberapa kali, terakhir berdasarkan Surat Letter of Extension of Time Period No. 00126/KML/
Pemberitahuan Perpanjangan Jangka Waktu SPPJ/2024 dated May 22, 2024.
No. 00126/KML/SPPJ/2024 tanggal 22 Mei 2024.
Fasilitas pinjaman ini terdiri dari: This loan facility consists of:
1. Fasilitas kredit lokal dengan jumlah maksimal kredit 1. Local credit facility with a maximum credit amount of
senilai Rp2.400.000.000 dengan tingkat suku bunga Rp2,400,000,000 with an interest rate of 11.5% and
sebesar 11,5% dan jatuh tempo pada tanggal 28 matures on May 28, 2025.
Mei 2025.
2. Fasilitas kredit investasi jumlah maksimal kredit 2. The investment credit facility has a maximum credit
senilai Rp2.475.000.000 dengan tingkat suku bunga amount of Rp2,475,000,000 with an interest rate of
sebesar 9% dan jatuh tempo pada tanggal 29 Maret 9% and matures on March 29, 2029.
2029.
65
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG BANK (Lanjutan) 15. BANK LOANS (Continued)
Fasilitas tersebut dijamin dengan agunan sebagai The facility is secured by the following collateral:
berikut:
a. Sebuah Ruko di Jalan Prof. Dr. Soepomo, SH a. A shophouse on Jalan Prof. Dr. Soepomo, SH
No. 45, Kelurahan Tebet Barat, Kecamatan. Tebet, No. 45, Tebet Barat Urban Village, District. Tebet,
Kota Jakarta Selatan sesuai sertifikat HGB - SHGB South Jakarta City according to HGB - SHGB
No. 03922/Tebet Barat atas nama Ridhomas certificate No. 03922/Tebet Barat in the name of
Aritonang, Posmida Siahaan. Ridhomas Aritonang, Posmida Siahaan.
b. Sebidang Tanah di Jalan Durian 6 No. 223, b. A plot of land at Jalan Durian 6 No. 223, Depok Jaya
Kelurahan Depok Jaya, Kecamatan Pancoran Mas, Urban Village, Pancoran Mas Subdistrict, Depok City
Kota Depok sesuai sertifikat HM - SHM according to HM - SHM certificate No. 04742/Depok
No. 04742/Depok Jaya atas nama Budi Aditya Erna Jaya in the name of Budi Aditya Erna Mulyanto.
Mulyanto.
c. Sebidang Tanah bangunan lainnya di Jalan Ir. c. Another plot of land and building on Jalan Ir.
Mangkudijojo, Kampung Jatirasa, Kelurahan Karang Mangkudijojo, Kampung Jatirasa, Kelurahan Karang
Pawitan, Kecamatan Karawang Barat, Kabupaten Pawitan, Kecamatan Karawang Barat, Kabupaten
Karawang sesuai sertifikat HM - SHM No. Karawang in accordance with HM certificate - SHM
914/Karang Pawitan atas nama Budi Aditya Erna No. 914/Karang Pawitan in the name of Budi Aditya
Mulyanto. Erna Mulyanto.
d. Sebidang Tanah bangunan lainnya di Jalan Plered d. A plot of land and other buildings at Jalan Plered RT
RT 005 RW 007, Kelurahan Pengasin, Kecamatan 005 RW 007, Pengasin Village, Sawangan
Sawangan, Kota Depok sesuai sertifikat HM - SHM Subdistrict, Depok City according to HM - SHM
No. 04050/Pengasinan atas nama Budi Aditya Erna certificate No. 04050/Pengasinan in the name of
Mulyanto. Budi Aditya Erna Mulyanto.
e. Sebidang Tanah bangunan lainnya di Jalan Raya e. Another plot of land and building at Jalan Raya
Gunung Putri, Kelurahan Tanjung Udik, Kecamatan Gunung Putri, Kelurahan Tanjung Udik, Kecamatan
Gunung Putri, Kabupaten Bogor sesuai sertifikat HM Gunung Putri, Kabupaten Bogor in accordance with
- SHM No. 5693/Tanjung Udik atas nama Budi HM certificate - SHM No. 5693/Tanjung Udik in the
Aditya Erna Mulyanto. name of Budi Aditya Erna Mulyanto.
f. Sebidang Tanah bangunan lainnya di Kampung f. Another plot of land and building in Cikalangan
Cikalangan, Jalan Raya Cileungsi (Transyogie) Village, Jalan Raya Cileungsi (Transyogie),
Kelurahan Cileungsi, Kecamatan Cileungsi, Cileungsi Village, Cileungsi Subdistrict, Bogor
Kabupatan Bogor sesuai sertifikat HM - SHM Regency according to HM certificate - SHM
NO.3238/Cileungsi atas nama Budi Aditya Erna NO.3238/Cileungsi in the name of Budi Aditya Erna
Mulyanto. Mulyanto.
Berdasarkan perjanjian, FMI tidak diperkenankan Based on the agreement, FMI is not AIIowed to carry
melakukan kegiatan-kegiatan berikut tanpa persetujuan out the following activities without prior written approval
tertulis terlebih dahulu dari BCA, yaitu: from BCA, as follows:
a. Memperoleh pinjaman baru dari pihak lain dan/atau a. Obtaining new loans from other parties and/or
mengikatkan diri sebagai penanggung atau binding itself as an insurer or guarantor in any form
penjamin dalam bentuk dan dengan nama apa pun and by any name and/or pledging FMI's assets to
dan/atau mengagunkan harta kekayaan FMI kepada other parties;
pihak lain;
b. Meminjamkan uang, termasuk tetapi tidak terbatas b. Lending money, including but not limited to its
kepada perusahaan afiliasinya, kecuali dalam affiliated companies, except in the context of
rangka menjalankan usaha sehari-hari; carrying out daily business;
c. Melakukan peleburan, penggabungan, c. Conducting consolidation, merger, acquisition,
pengambilalihan, pembubaran/likuidasi; dissolution/liquidation;
d. Mengubah status kelembagaan. d. Changing institutional status.
66
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG USAHA 16. TRADE PAYABLES
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pihak ketiga 17.307.863.802 18.279.545.620 Third parties
Seluruh utang usaha dalam mata uang Rupiah. Grup AII trade payables are denominated in Rupiah. The
tidak memberikan jaminan atas utangnya kepada Group does not provide collateral for its payables to
pemasok. suppliers.
17. BEBAN AKRUAL 17. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Biaya Hak Penyelenggaraan (BHP) dan Operating Rights Fee (BHP) and
Universal Service Obligation (USO) 5.901.221.525 4.666.798.084 Universal Service Obligation (USO)
Gaji dan tunjangan 480.647.460 980.197.812 Salaries and allowances
Asuransi 356.011.992 - Insurance
Lain-lain 2.469.841 - Others
Total 6.740.350.818 5.646.995.896 Total
18. PEMBIAYAAN KONSUMEN 18. CONSUMER FINANCING
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
PT BCA Finance 3.259.815.034 5.071.592.449 PT BCA Finance
PT Maybank Indonesia Finance 823.019.127 1.478.238.127 PT Maybank Indonesia Finance
PT Mega Finance - 146.480.060 PT Mega Finance
PT Astra Sedaya Finance - 251.955.618 PT Astra Sedaya Finance
PT Federal International Finance - 32.958.013 PT Federal International Finance
Total 4.082.834.161 6.981.224.267 Total
Dikurangi bagian yang jatuh tempo
dalam satu tahun (2.789.422.111) (4.071.349.650) Less current maturities
Bagian Jangka Panjang - Neto 1.293.412.050 2.909.874.617 Long-Term Portion - Net
67
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
[
18. PEMBIAYAAN KONSUMEN (Lanjutan) 18. CONSUMER FINANCING (Continued)
Perusahaan The Company
Perusahaan menandatangani beberapa perjanjian The Company entered into several consumer finance
pembiayaan konsumen dengan PT BCA Finance, agreements with PT BCA Finance, PT Mega Finance,
PT Mega Finance, PT Maybank Indonesia Finance dan PT Maybank Indonesia Finance and PT Federal
PT Federal International Finance yang digunakan untuk International Finance which were used to finance the
membiayai pembelian kendaraan. Fasilitas pinjaman ini purchases of transportation equipment. These loan
dijamin dengan kendaraan tersebut dan akan jatuh facilities are collateralized by the related transportation
tempo pada 2024, 2025 dan 2026 dengan tingkat suku equipment and will expire in 2024, 2025 and 2026 and
bunga tetap yang berkisar antara 2,66% sampai bear fixed interest rates ranging from 2.66% to 29.69%
29,69% per tahun. per annum.
PT PC 24 Cyber Indonesia (“PC 24”) PT PC 24 Cyber Indonesia (“PC 24”)
PC 24 menandatangani beberapa perjanjian PC 24 entered into several consumer finance
pembiayaan konsumen dengan PT BCA Finance dan agreements with PT BCA Finance and PT Maybank
PT Maybank Indonesia Finance yang digunakan untuk Indonesia Finance which were used to finance the
membiayai pembelian kendaraan. Fasilitas pinjaman ini purchases of transportation equipment. These loan
dijamin dengan kendaraan tersebut dan akan jatuh facilities are collateralized by the related transportation
tempo pada 2024 dan 2026 dengan tingkat suku bunga equipment and will expire in 2024 and 2026 and bear
tetap yang berkisar antara 2,66% sampai 7,49% per fixed interest rates ranging from 2.66% to 7.49% per
tahun. annum.
PT Fiber Media Indonesia (“FMI”) PT Fiber Media Indonesia (“FMI”)
FMI menandatangani beberapa perjanjian pembiayaan FMI entered into several consumer finance agreements
konsumen dengan PT BCA Finance dan PT Maybank with PT BCA Finance and PT Maybank Indonesia
Indonesia Finance yang digunakan untuk membiayai Finance which were used to finance the purchases of
pembelian kendaraan. Fasilitas pinjaman ini dijamin transportation equipment. These loan facilities are
dengan kendaraan tersebut dan akan jatuh tempo pada collateralized by the related transportation equipment
2026 dengan tingkat suku bunga tetap yang berkisar and will expire in 2026 and bear fixed interest rates
antara 2,66% sampai 7,48% per tahun. ranging from 2.66% to 7.48% per annum.
19. UTANG NON-USAHA 19 NON-TRADE PAYABLES
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Jangka pendek Short term
Pihak ketiga 762.955.856 - Third parties
Jangka panjang Long term
Pihak berelasi (Catatan 37) 32.457.940.713 2.350.000.000 Related parties (Note 37)
Total 33.220.896.569 2.350.000.000 Total
Seluruh utang lain-lain dalam mata uang Rupiah. AII other payables are denominated in Rupiah.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. LIABILITAS SEWA 20. LEASE LIABILITIES
Pembayaran sewa minimum di masa yang akan Future minimum lease payments, and the present value
datang, serta nilai kini atas pembayaran minimum sewa of minimum lease payments are as follows:
adalah sebagai berikut:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Sewa 16.621.216.935 5.275.469.814 Lease
Dikurangi bagian yang jatuh tempo
dalam satu tahun (2.158.340.359) (761.865.833) Less current maturities
Bagian Jangka Panjang - Neto 14.462.876.576 4.513.603.981 Long-Term Portion - Net
Besarnya bunga inkremental implisit yang digunakan The amount of implicit incremental interest used is 6%.
sebesar 6%
Grup menandatangani beberapa perjanjian sewa The Group entered into several lease agreements
berkaitan dengan sewa ruang kantor. Perjanjian sewa relating to the lease of office space. The lease
memiliki periode tetap dari 3 bulan sampai dengan 56 agreements have fixed periods from 3 months to 56
bulan, tetapi dapat memiliki opsi perpanjangan. months, but may have renewal options. The lease
Perjanjian sewa tidak memberikan persyaratan apapun, agreements do not provide any conditions, but the
tetapi aset yang disewakan tidak dapat digunakan leased assets cannot be used as collateral for loans.
sebagai jaminan atas pinjaman. Grup mengadakan The Group entered into office space lease agreements
perjanjian sewa ruang kantor dengan PT Mustika Ratu with PT Mustika Ratu Center as follows:
Centre sebagai berikut:
a. Pada tanggal 13 Mei 2022, Perusahaan a. On May 13, 2022, the Company signed a Lease
menandatangani Perjanjian Sewa Menyewa dengan Agreement with PT Mustika Ratu Center for office
PT Mustika Ratu Centre atas ruang kantor. space. This agreement has been amended several
Perjanjian ini telah diadendum beberapa kali, times, most recently on July 24, 2023 where the
terakhir pada tanggal 24 Juli 2023 dimana Company leases office space on the Ground Floor
Perusahaan menyewa ruang kantor di Ground Floor covering an area of 388.18 m2 with a lease period of
seluas 388,18 m2 dengan jangka waktu sewa 4 years and 8 months from September 15, 2023 to
selama 4 tahun 8 bulan dari tanggal 15 September June 12, 2028.
2023 sampai dengan tanggal 12 Juni 2028.
b. Pada tanggal 7 November 2022, Perusahaan b. On November 7, 2022, the Company entered into a
menandatangani Perjanjian Sewa Menyewa dengan Lease Agreement with PT Mustika Ratu Center for
PT Mustika Ratu Centre atas ruang kantor. office space. This agreement has been amended
Perjanjian ini telah diadendum beberapa kali, several times, most recently on January 1, 2024
terakhir pada tanggal 1 Januari 2024 dimana where the Company leased office space on the
Perusahaan menyewa ruang kantor di Lantai Annex Annex Floor covering an area of 147.5 m2 with a
seluas 147,5 m2 dengan jangka waktu sewa selama lease period of 5 years from January 1, 2024 to
5 tahun dari tanggal 1 Januari 2024 sampai dengan December 31, 2028.
tanggal 31 Desember 2028.
69
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. LIABILITAS SEWA (Lanjutan) 20. LEASE LIABILITIES (Continued)
c. Pada tanggal 22 Desember 2023, Perusahaan c. On December 22, 2023, the Company entered into a
menandatangani Perjanjian Sewa Menyewa dengan Lease Agreement with PT Mustika Ratu Centre for
PT Mustika Ratu Centre atas lahan. dimana land, whereby the Company leased 34.8 m2 of land
Perusahaan menyewa lahan untuk penempatan for the placement of substations on the Annex Floor
gardu di Lantai Annex seluas 34,8 m2 dengan with a lease period of 5 years from
jangka waktu sewa selama 5 tahun dari tanggal 22 December 22, 2024 to December 21, 2028.
Desember 2024 sampai dengan tanggal
21 Desember 2028.
d. Pada tanggal 7 November 2022, PC 24 d. On November 7, 2022, PC 24 signed a Lease
menandatangani Perjanjian Sewa Menyewa dengan Agreement with PT Mustika Ratu Center for office
PT Mustika Ratu Centre atas ruang kantor. space. This agreement has been amended several
Perjanjian ini telah diadendum beberapa kali, times, most recently on January 1, 2024 where PC
terakhir pada tanggal 1 Januari 2024 dimana PC 24 24 leased office space on the Annex Floor with an
menyewa ruang kantor di Lantai Annex dengan luas area of 73.28 m2 with a lease period of 5 years from
73,28 m2 dengan jangka waktu sewa selama 5 January 1, 2024 to December 31, 2028.
tahun dari tanggal 1 Januari 2024 sampai dengan
tanggal 31 Desember 2028.
e. Pada tanggal 7 November 2022, FMI e. On November 7, 2022, FMI signed a Lease
menandatangani Perjanjian Sewa Menyewa dengan Agreement with PT Mustika Ratu Center for office
PT Mustika Ratu Centre atas ruang kantor. space. This agreement has been amended several
Perjanjian ini telah diadendum beberapa kali, times, most recently on January 1, 2024 where FMI
terakhir pada tanggal 1 Januari 2024 dimana FMI leased office space on the Annex Floor with an area
menyewa ruang kantor di Lantai Annex dengan luas of 73.28 m2 with a lease period of 5 years from
73,28 m2 dengan jangka waktu sewa selama 5 January 1, 2024 to December 31, 2028.
tahun dari tanggal 1 Januari 2024 sampai dengan
tanggal 31 Desember 2028.
21. LIABILITAS IMBALAN KERJA 21. EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja Grup untuk tahun yang berakhir The Group's employee benefits liabilities for the year
pada 31 Desember 2024 dan 2023 dihitung oleh ended December 31, 2024 and 2023 were calculated by
aktuaris independen, Kantor Konsultan Aktuaria Arya an independent actuary, Arya Bagiastra Actuarial
Bagiastra, dalam laporannya tanggal 11 Februari 2025 Consulting Firm, in its report dated February 11, 2025
dan 20 April 2024, dengan menggunakan metode and April 20, 2024, using the “Projected Unit Credit”
“Projected Unit Credit” dengan mempertimbangkan method by considering the following assumptions:
beberapa asumsi sebagai berikut:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Tingkat diskonto per tahun 6,84% - 7,12% 6,78% - 7,22% Discount rate
Kenaikan gaji rata-rata per tahun 6,00% 6,00% - 6,78% Rate of salary increase
Usia pensiun normal 55 Tahun / Years 55 Tahun / Years Normal retirement age
Tingkat mortalitas TMIl IV TMIl IV Mortality rate
Tingkat cacat 5% TMIl IV 5% TMIl IV Disability rate
70
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS IMBALAN KERJA (Lanjutan) 21. EMPLOYEE BENEFITS LIABILITY (Continued)
Mutasi liabilitas imbalan kerja adalah sebagai berikut: Movements of employee benefits liabilities are as
follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal 2.746.040.709 2.112.303.980 Beginning balance
Beban berjalan 792.350.069 561.935.811 Current expenses
Rugi komprehensif lain (239.290.679) 71.800.918 Other comprehensive loss
Saldo Akhir 3.299.100.099 2.746.040.709 Ending Balance
Rincian liabilitas imbalan kerja yang diakui dalam laba Details of employee benefits liability recognized in profit
rugi adalah sebagai berikut: or loss are as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Beban jasa kini 747.411.139 409.532.522 Current service cost
Beban bunga 187.181.038 152.403.289 Interest cost
Beban imbalan kerja (Catatan 32) 934.592.177 561.935.811 Employee benefit expense (Note 32)
Dampak kurtailmen (Catatan 35) (142.242.108) - Effect of curtailment (Note 35)
Total 792.350.069 561.935.811 Total
Rincian liabilitas imbalan kerja yang diakui pada rugi Details of employee benefits liability recognized in other
komprehensif lain adalah sebagai berikut: comprehensive loss are as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Kerugian aktuarial yang timbul dari: Actuarial loss from:
Perubahan asumsi keuangan (100.469.354) 110.539.608 Change in financial assumption
Penyesuaian pengalaman (138.821.325) (38.738.690) Experience adjustments
Total (239.290.679) 71.800.918 Total
71
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS IMBALAN KERJA (Lanjutan) 21. EMPLOYEE BENEFITS LIABILITY (Continued)
Sensitivitas liabilitas imbalan pasti terhadap asumsi The sensitivity of the defined benefit obligation to the
utama adalah sebagai berikut: key assumptions is as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Perubahan asumsi tingkat diskonto Changes in discount rate assumptions
Penurunan 1% 262.187.251 92.380.724 Decrease 1%
Peningkatan 1% (232.429.299) (457.357.912) Increase 1%
Changes in salary increase
Perubahan asumsi tingkat kenaikan gaji rate assumptions
Penurunan 1% (245.059.683) (472.470.605) Decrease 1%
Peningkatan 1% 272.360.446 106.526.351 Increase 1%
22. PERPAJAKAN 22. TAXATION
a. Pajak dibayar Dimuka a. Prepaid Taxes
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pajak Pertambahan Nilai 592.337.836 - Value Added Tax
Pajak penghasilan Income tax
Pasal 21 123.098.826 - Article 21
Total 715.436.662 - Total
Pajak penghasilan dibayar dimuka pasal 21 Prepaid income tax article 21 represents tax
merupakan kelebihan pembayaran pajak yang akan overpayments that will be compensated to the
dikompensasi pada tahun fiskal berikutnya. following fiscal year.
b. Utang Pajak b. Taxes Payable
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pajak Pertambahan Nilai 1.910.814.515 1.325.671.779 Value Added Tax
Pajak penghasilan Income tax
Pasal 4 Ayat 2 130.392.304 51.474.404 Article 4 (2)
Pasal 21 40.923.886 748.264.232 Article 21
Pasal 23 81.759.483 95.058.160 Article 23
Pasal 25 160.426.670 518.049.248 Article 25
Pasal 29 20.052.181.715 6.096.292.466 Article 29
Total 22.376.498.573 8.834.810.289 Total
72
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PERPAJAKAN (Lanjutan) 22. TAXATION (Continued)
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expense)
2024 2023
Pajak kini Current income tax
Perusahaan (25.609.304.644) (8.816.451.727) The Company
Entitas anak (8.096.635.200) (3.807.908.824) Subsidiaries
Subtotal (33.705.939.844) (12.624.360.551) Subtotal
Pajak penghasilan tangguhan Deferred income tax
Perusahaan 8.425.923.560 257.856.096 The Company
Entitas anak (8.096.635.200) 24.372.795 Subsidiaries
Subtotal 329.288.360 282.228.891 Subtotal
Total (33.376.651.484) (12.342.131.660) Total
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before income
penghasilan menurut laporan laba rugi dan tax expense as shown in the consolidated
penghasilan komprehensif lain konsolidasian statements of profit or loss and other comprehensive
dengan taksiran penghasilan kena pajak adalah income and estimated taxable income are as follows:
sebagai berikut:
2024 2023
Laba sebelum pajak menurut Income before tax according to
laporan laba rugi dan consolidated statements of
penghasilan komprehensif lain profit or loss
konsolidasian 145.223.207.235 54.484.360.241 and others comprehensive income
Laba sebelum pajak penghasilan Profit before tax expense
entitas anak (22.954.014.354) (24.706.461.053) of subsidiaries
Laba sebelum pajak penghasilan - Profit before income tax of
Perusahaan 122.269.192.881 29.777.899.188 The Company
Beda permanen (7.834.164.262) 10.296.882.112 Permanent differences
Beda temporer 1.970.901.581 - Temporary differences
Laba kena pajak 116.405.930.200 40.074.781.300 Taxable income
73
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PERPAJAKAN (Lanjutan) 22. TAXATION (Continued)
2024 2023
Beban penghasilan pajak kini: Current income tax expense:
Perusahaan 25.609.304.644 8.816.451.727 The Company
Entitas anak 8.096.635.200 3.807.908.824 Subsidiaries
Total 33.705.939.844 12.624.360.551 Total
Dikurangi pajak penghasilan
dibayar dimuka: Less prepaid income taxes:
Pasal 22 (8.470.600) (1.526.365.549) Article 22
Pasal 23 (4.251.020.440) (1.235.345.300) Article 23
Pasal 25 (9.394.267.089) (4.748.178.042) Article 25
Kurang bayar pajak Under payment
penghasilan 20.052.181.715 5.114.471.660 tax income expense
Laba kena pajak hasil rekonsiliasi di atas menjadi dasar The reconciled taxable profit above becomes the basis
dalam pengisian SPT Tahunan Pajak Penghasilan for filing the Annual Corporate Income Tax Return to the
Badan ke Kantor Pajak. Tax Office.
d. Pajak Tangguhan d. Deferred Tax
Dikreditkan ke
Penghasilan
Komprehensif
Saldo Dibebankan ke Lain/ Saldo
1 Januari 2024/ Laba Rugi/ Credited to Other 31 Desember 2024/
Balance as of Charged to Comprehensive Balance as of
January 1, 2024 Profit and Loss Income December 31, 2024
Perusahaan The Company
Liabilitas imbalan kerja 396.472.843 171.204.587 55.682.947 623.360.377 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 323.631.476 262.393.761 - 586.025.237 of receivables
Subtotal 720.104.319 433.598.348 55.682.947 1.209.385.614 Subtotal
Entitas anak Subsidiaries
Liabilitas imbalan kerja 207.656.113 3.112.428 (108.326.896) 102.441.645 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 746.921.523 (107.422.416) - 639.499.107 of receivables
Subtotal 954.577.636 (104.309.988) (108.326.896) 741.940.752 Subtotal
Total 1.674.681.955 329.288.360 (52.643.949) 1.951.326.366 Total
74
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PERPAJAKAN (Lanjutan) 22. TAXATION (Continued)
Dibebankan ke
Penghasilan
Komprehensif
Saldo Dibebankan ke Lain/ Saldo
1 Januari 2023/ Laba Rugi/ Charged to Other 31 Desember 2023/
Balance as of Charged to Comprehensive Balance as of
January 1, 2023 Profit and Loss Income Desember 31, 2023
Perusahaan The Company
Liabilitas imbalan kerja 300.040.091 83.237.525 13.195.227 396.472.843 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 137.163.309 186.468.167 - 323.631.476 of receivables
Subtotal 437.203.400 269.705.692 13.195.227 720.104.319 Subtotal
Entitas anak Subsidiaries
Liabilitas imbalan kerja 164.666.784 40.388.353 2.600.976 207.656.113 Employee benefits liability
Cadangan penurunan nilai Allowance for impairment
piutang 774.786.677 (27.865.154) - 746.921.523 of receivables
Subtotal 939.453.461 12.523.199 2.600.976 954.577.636 Subtotal
Total 1.376.656.861 282.228.891 15.796.203 1.674.681.955 Total
23. MODAL SAHAM 23. SHARE CAPITAL
Susunan pemegang saham Perusahaan adalah The composition of the Company's shareholders is as
sebagai berikut: follows:
31 Desember 2024 / December 31, 2024
Persentase
Kepemilikan/
Jumlah Saham/ Percentage of Total/
Pemegang Saham Number of Shares Ownership Total Shareholders
Verah Wahyudi Singgih Wong 1.076.758.300 78,310% 53.837.915.000 Verah Wahyudi Singgih Wong
Jimmi Anka 44.000.000 3,200% 2.200.000.000 Jimmi Anka
Samuel Adi Mulia 77.500 0,006% 3.875.000 Samuel Adi Mulia
Masyarakat 254.164.200 18,485% 12.708.210.000 Public
Total 1.375.000.000 100% 68.750.000.000 Total
31 Desember 2023 / December 31, 2023
Persentase
Kepemilikan/
Jumlah Saham/ Percentage of Total/
Pemegang Saham Number of Shares Ownership Total Shareholders
Verah Wahyudi Singgih Wong 1.056.000.000 96,00% 52.800.000.000 Verah Wahyudi Singgih Wong
Jimmi Anka 44.000.000 4,00% 2.200.000.000 Jimmi Anka
Total 1.100.000.000 100% 55.000.000.000 Total
75
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM (Lanjutan) 23. SHARE CAPITAL (Continued)
Berdasarkan Akta No. 132 tanggal 30 Agustus 2023 Based on Deed No. 132 dated August 30, 2023 by
oleh Elizabeth Karina Leonita, SH., M.Kn., Notaris di Elizabeth Karina Leonita, SH, M.Kn., Notary in South
Jakarta Selatan, yang telah mendapat persetujuan dari Jakarta, which was approved by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia in Decree
Indonesia dalam Surat Keputusan No. AHU- No. AHU-0051661. .02.TAHUN 2023 dated August 31,
0051661.AH.01.02.TAHUN 2023 tanggal 31 Agustus 2023, the shareholders approved the increase in
2023, para pemegang saham menyetujui peningkatan authorized capital from Rp50,000,000 to
modal dasar dari Rp50.000.000 menjadi Rp220,000,000,000 and the increase in issued and
Rp220.000.000.000 dan peningkatan modal paid-up capital of the Company from Rp25,000,000 to
ditempatkan dan disetor Perusahaan dari Rp55,000,000,000. the increase in issued and paid-up
Rp25.000.000 menjadi Rp55.000.000.000. peningkatan capital of the Company amounted to Rp54,975,000,000
modal ditempatkan dan disetor Perusahaan sebesar through the distribution of stock dividends and was
Rp54.975.000.000 melalui pembagian dividen saham subscribed and fully paid by the shareholders in
dan diambil bagian dan disetor penuh oleh para accordance with their ownership portion so that the
pemegang saham sesuai dengan porsi kepemilikannya composition of the Company's share ownership is as
sehingga susunan kepemilikan saham Perusahaan follows:
menjadi sebagai berikut:
a. Verah Wahyudi Singgih Wong sebesar a. Verah Wahyudi Singgih Wong amounted to
Rp52.800.000.000 atau 528.000 lembar saham. Rp52,800,000,000 or 528,000 shares.
b. Jimmi Anka sebesar Rp2.200.000.000 atau 22.000 b. Jimmi Anka amounted to Rp2,200,000,000 or 22,000
lembar saham. shares.
Berdasarkan Akta Pernyataan Keputusan Rapat Umum Based on the Deed of Resolution of the Annual General
Pemegang Saham Tahunan No. 131 tanggal Meeting of Shareholders No. 131 dated August 30,
30 Agustus 2023 oleh Elizabeth Karina Leonita, SH., 2023 by Elizabeth Karina Leonita, SH, M.Kn., Notary in
M.Kn., Notaris di Jakarta Selatan, para pemegang South Jakarta, the shareholders resolved, among
saham menyatakan keputusan, antara lain, others, to determine the use of the Company's
menetapkan penggunaan laba komprehensif comprehensive income until December 31, 2022 as
Perusahaan sampai dengan 31 Desember 2022 follows:
sebagai berikut:
a. Sebesar Rp1.000.000.000 sebagai dana cadangan a. Amounted to Rp1,000,000,000 as the Company's
Perusahaan. reserve fund.
b. Sebesar Rp54.975.000.000 sebagai dividen saham b. amounted to Rp54,975,000,000 as stock dividends
dan akan dibagikan secara proporsional kepada and will be distributed proportionAIIy to shareholders
pemegang saham dengan ketentuan pembagian with the distribution provisions of Verah Wahyudi
yaitu Verah Wahyudi Singgih Wong sebesar Singgih Wong amounted to Rp52,776,000,000 and
Rp52.776.000.000 dan Jimmi Anka sebesar Jimmi Anka amounted to Rp2,199,000,000.
Rp2.199.000.000.
76
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM (Lanjutan) 23. SHARE CAPITAL (Continued)
Berdasarkan Akta No. 1 tanggal 3 Mei 2023 oleh Based on Deed No. 1 dated May 3, 2023 by Elizabeth
Elizabeth Karina Leonita, SH., M.Kn., Notaris di Jakarta Karina Leonita, SH, M.Kn., Notary in South Jakarta,
Selatan, yang telah mendapat persetujuan dari Menteri which was approved by the Minister of Law and Human
Hukum dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia in Decree No. AHU-
dalam Surat Keputusan No. AHU- 0030001.AH,01,02.TAHUN 2023 dated May 30, 2023,
0030001.AH,01,02.TAHUN 2023 tanggal 30 Mei 2023, the shareholders approved the grant of 240 shares
para pemegang saham menyetujui pelaksanaan hibah owned by Budi Aditya Erna Mulyanto in the Company to
atas 240 lembar saham milik Budi Aditya Erna Mulyanto Verah Wahyudi Singgih Wong, so that the composition
dalam Perusahaan kepada Verah Wahyudi Singgih of the Company's share ownership is as follows:
Wong, sehingga susunan kepemilikan saham
Perusahaan menjadi sebagai berikut:
a. Verah Wahyudi Singgih Wong sebesar a. Verah Wahyudi Singgih Wong in the amount of
Rp24.000.000. Rp24,000,000
b. Jimmi Anka sebesar Rp1.000.000. b. Jimmi Anka in the amount of Rp1,000,000.
24. TAMBAHAN MODAL DISETOR 24. ADDITIONAL PAID-IN CAPITAL
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Agio saham dari penawaran Premium share from
umum saham perdana 37.950.000.000 - initial public offering
Biaya emisi saham (3.000.073.478) - Share issuance costs
Pengampunan pajak 7.271.363.600 7.271.363.600 Tax amnesty
Difference in restructuring
Selisih transaksi restrukturisasi transactions of entities under
entitas pengendali (Catatan 1d) 14.675.079.209 - common control (Note 1d)
Selisih nilai transaksi ekuitas dengan Difference in value of equity transaction
pihak nonpengendali (Catatan 1d) (38.853.744) - with noncontroling interest (Note 1d)
Total 56.857.515.587 7.271.363.600 Total
Agio saham dari penawaran umum perdana merupakan Premium of share from initial public offering represents
selisih antara harga jual Rp188 setiap lembar saham the difference between selling price of Rp188 per share
dengan nilai nominal Rp50 setiap lembar saham untuk and the par value of Rp50 per share of 275,000,000
275.000.000 lembar saham yang diterbitkan melalui shares issued through initial public offering.
penawaran umum perdana.
77
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. PROFORMA DARI TRANSAKSI RESTRUKTURISASI 25. PROFORMA OF RESTRUCTURING TRANSACTION
ENTITAS SEPENGENDALI OF ENTITIES UNDER COMMON CONTROL
Tabel berikut merupakan mutasi atas penyesuaian The following table represents the movement of
proforma dari transaksi restrukturisasi entitas proforma adjustments from restructuring transactions of
sepengendali: entities under common control:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal 28.390.552.771 12.305.079.505 Beginning balance
Efek penyesuaian proforma Pre-acquisition proforma
pra-akuisisi adjustment effect
Laba neto tahun berjalan 12.403.658.063 16.089.295.903 Net profit for the year
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - (3.822.637) for the year
Subtotal 40.794.210.834 28.390.552.771 Subtotal
Pengurangan Deduction
Selisih transaksi restrukturisasi Difference in restructuring transactions
entitas sepengendali (40.794.210.834) - of entities under common control
Saldo akhir - 28.390.552.771 Ending balance
26. SALDO LABA 26. RETAINED EARNINGS
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Belum ditentukan penggunaannya unappropriated
Saldo awal 27.890.661.326 57.838.171.482 Beginning balance
Pencadangan saldo laba Appropriation of retained
sebagai cadangan umum (1.000.000.000) (1.000.000.000) earnings for general reserve
Dividen - (54.975.000.000) Dividend
Laba neto tahun berjalan 96.589.613.487 26.027.489.844 Net profit for the year
Saldo akhir 123.480.274.813 27.890.661.326 Ending balance
Cadangan Umum General Reserve
Berdasarkan Rapat Umum Pemegang Saham Tahunan Based on the 2024 Annual General Meeting of
2024 pada tanggal 26 Juni 2024, pemegang saham Shareholders on June 26, 2024, the shareholders
setuju untuk melakukan pencadangan saldo laba agreed to reserve retained earnings of Rp1.000,000,000
sebesar Rp1.000.000.000 sebagai cadangan umum. as a general reserve.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. SALDO LABA (Lanjutan) 26. RETAINED EARNINGS (Continued)
Berdasarkan Akta Pernyataan Keputusan Rapat Umum Based on the Deed of Resolution of the Annual General
Pemegang Saham Tahunan No. 131 tanggal Meeting of Shareholders No. 131 dated August 30,
30 Agustus 2023 menyatakan menetapkan 2023 determine the use of the Company's
penggunaan laba komprehensif 31 Desember 2022 comprehensive income until December 31, 2022
sebesar Rp1.000.000.000 sebagai dana cadangan amounted to Rp1,000,000,000 as the general reserve
umum (Catatan 23). fund (Note 23).
27. PENGHASILAN KOMPREHENSIF LAIN 27. OTHER COMPREHENSIVE INCOME
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal (62.121.168) (9.993.078) Beginning balance
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan 182.806.049 (52.128.090) for the year
Saldo akhir 120.684.881 (62.121.168) Ending balance
Penambahan penghasilan komprehensif lain terdiri dari Additions to other comprehensive income consist of
keuntungan (kerugian) aktuaria atas pengukuran actuarial gains (losses) on remeasurement of employee
kembali liabilitas imbalan kerja dan pajak penghasilan benefits liabilities and related income tax attributable to
terkait yang dapat diatribusikan kepada pemilik entitas owners of the parent entity.
induk.
28. KEPENTINGAN NONPENGENDALI 28. NON-CONTROLLING INTEREST
Akun ini terdiri dari: This account consists of:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Saldo awal 375.549.799 165.160.955 Beginning balance
Setoran modal entitas anak oleh Paid-up capital of the subsidiaries
non-pengendali 2.453.000.000 - from non-controlling interest
Akuisisi kepentingan non-pengendali (111.146.256) - Acquisition of non-controlling interest
Akuisisi entitas anak (Catatan 1d) 170.995.901 185.000.000 Acquisition of subsidiaries (Note 1d)
Difference in restructuring
Selisih transaksi restrukturisasi transactions of entities under
entitas sepengendali (Catatan 1d) 6.119.131.625 - common control (Note 1d)
Bagian laba (rugi) non-pengendali 2.853.284.201 25.442.834 Profit (loss) portion of non-controlling
Bagian penghasilan komprehensif lain Other comprehensive income
non-pengendali 3.840.681 (53.990) portion of non-controlling
Saldo akhir 11.864.655.951 375.549.799 Ending balance
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. PENDAPATAN 29. REVENUE
Akun ini terdiri dari: This account consists of:
2024 2023
Telekomunikasi 334.550.658.517 266.931.809.841 Telecommunication
Non-telekomunikasi 13.640.951.807 22.648.566.521 Non-telecommunication
Total 348.191.610.324 289.580.376.362 Total
Nilai pendapatan dari satu pelanggan yang melebihi Revenues from one customer that exceeds 10% of total
10% dari total pendapatan konsolidasian adalah consolidated revenue is as follows:
sebagai berikut:
2024 2023
Pihak Ketiga Third Parties
Dinas Komunikasi, Informatika Dinas Komunikasi, Informatika
dan Statistik 67.725.164.386 26.036.062.736 dan Statistik
30. BEBAN POKOK PENDAPATAN 30. COST OF REVENUE
Akun ini terdiri dari: This account consists of:
2024 2023
Perbaikan dan pemeliharaan 28.950.769.730 62.205.529.846 Repair and maintenance
Penyusutan aset tetap (Catatan 12) 19.485.291.262 14.014.501.380 Depreciation of fixed assets (Note 12)
Sewa peralatan 14.916.366.351 2.082.770.882 Equipment rental
Material 9.598.791.272 43.399.131.875 Material
BHP Kewajiban Pelayanan Universal (USO) BHP Universal Service Obligation (USO)
dan BHP Izin Stasiun Radio (ISR) 5.796.156.984 5.364.204.978 and Radio Station License (ISR) BHP
Listrik dan telepon 4.070.754.097 2.387.591.692 Electricity and telephone
Operasional 1.793.499.357 1.995.939.238 Operational
Total 84.611.629.053 131.449.669.891 Total
Tidak terdapat pembelian dari satu pemasok yang There were no purchases from a single supplier that
melebihi 10% dari total pendapatan konsolidasian. exceed 10% of total consolidated revenue.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. BEBAN PENJUALAN 31. SELLING EXPENSES
Akun ini terdiri dari: This account consists of:
2024 2023
Komisi 25.899.188.252 18.777.075.278 Commision
Pemasaran 1.721.294.561 958.143.981 Marketing
Iklan 270.678.924 104.877.324 Advertisement
Total 27.891.161.737 19.840.096.583 Total
32. BEBAN UMUM DAN ADMINISTRASI 32. GENERAL AND ADMINISTRATIVE EXPENSES
Akun ini terdiri dari: This account consists of:
2024 2023
Gaji, upah, bonus dan tunjangan 58.174.419.157 40.770.161.365 Salaries, wages, bonuses and benefits
Penyusutan Depreciation of
aset hak guna (Catatan 13) 6.023.508.454 1.902.570.909 right-of-use assets (Note 13)
Penyusutan aset tetap (Catatan 12) 4.485.255.922 3.743.406.286 Depreciation of fixed assets (Note 12)
Perbaikan dan pemeliharaan 3.374.835.041 2.754.166.606 Repair and maintenance
Jasa profesional 3.342.801.580 3.349.640.125 Professional fee
Bahan bakar, tol dan parkir 3.223.908.206 2.422.858.373 Fuel, tolls and parking
Beban pajak 2.801.001.801 4.166.372.281 Taxation
Operasional kantor 2.101.234.554 1.450.964.477 Office operational
Utilitas 2.032.207.716 4.587.855.534 Utilities
Imbalan kerja 934.592.177 561.935.811 Employee benefit
Sewa 786.477.308 3.670.645.057 Rent
Legalitas dan perizinan 675.156.647 964.395.694 Legality and licensing
Retribusi 671.274.431 227.174.507 Retribution
Ekspedisi 652.807.927 337.455.352 Expedition
Asuransi 389.209.719 35.027.550 Insurance
Total 89.668.690.640 70.944.629.927 Total
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PENGHASILAN KEUANGAN 33. FINANCIAL INCOME
Akun ini terdiri dari: This account consists of:
2024 2023
Penghasilan jasa giro 634.222.727 98.113.805 Interest from banks
Penghasilan bunga pinjaman Interest income from
pihak berelasi 36.187.265 285.361.521 related parties
Penghasilan bunga deposito 10.797.474 - Interest income from deposit
Total 681.207.466 383.475.326 Total
34. BEBAN KEUANGAN 34. FINANCIAL EXPENSES
Akun ini terdiri dari: This account consists of:
2024 2023
Bunga pinjaman: Loan interest:
Utang bank 1.365.726.985 756.535.207 Bank loan
Liabilitas sewa 592.538.246 - Lease liabilities
Pembiayaan konsumen 471.679.434 500.445.239 Consumer financing
Utang pihak berelasi 125.291.859 151.643.603 Related parties payables
Administrasi bank 271.521.254 542.608.496 Bank charges
Provisi 183.539.181 - Provision
Total 3.010.296.959 1.951.232.545 Total
35. PENGHASILAN (BEBAN) LAIN-LAIN 35. OTHER INCOME (EXPENSES)
Akun ini terdiri dari: This account consists of:
2024 2023
Klaim asuransi 1.584.006.966 - Insurance claim
Pemulihan cadangan kerugian Reversal of allowance for impairment
piutang usaha (Catatan 6) 488.283.707 - of trade receivables (Note 6)
Pemulihan cadangan kerugian Reversal of allowance for impairment
piutang non-usaha (Catatan 7) 462.975.185 - of non-trade receivables (Note 7)
Dampak kurtailmen Effect of curtailment
atas imbalan kerja 142.242.108 - on employee benefit
Keuntungan atas penghapusan Gain on write-off of
utang non-usaha - 500.000.000 non-trade payables
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. PENGHASILAN (BEBAN) LAIN-LAIN (Lanjutan) 35. OTHER INCOME (EXPENSES) (Continued)
2024 2023
Rugi selisih kurs (810.799) (7.324.303) Loss on foreign exchange
Cadangan kerugian Allowance for impairment
piutang usaha (Catatan 6 dan 7) (1.655.674.097) (720.922.786) of trade receivables (Note 6 and 7)
Kerugian atas penghapusan persediaan - (11.802.326.025) Loss on inventory write-off
Lain-lain 511.144.764 736.710.613 Others
Neto 1.532.167.834 (11.293.862.501) Net
36. LABA PER SAHAM 36. EARNINGS PER SHARE
Rincian perhitungan laba per saham dasar adalah Details of the basic earnings per share calculation are
sebagai berikut: as follows:
2024 2023
Laba neto periode berjalan Net profit for the period
yang dapat diatribusikan kepada attributable to owners
pemilik entitas induk 96.589.613.487 26.027.489.844 of the parent entity
Rata-rata tertimbang jumlah Weighted average number
saham biasa yang beredar 1.278.825.137 371.016.438 of shares outstanding
Laba per Saham Dasar 75,53 70,15 Basic Earning per Share
37. SALDO DAN TRANSAKSI DENGAN PIHAK 37. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group enters into
transaksi dengan pihak berelasi. Transaksi-transaksi transactions with related parties. These transactions are
tersebut adalah sebagai berikut: as follows:
Pihak berelasi/ Sifat hubungan/ Transaksi/
Related parties Nature of relationship Transactions
Afiliasi/ Utang non-usaha/
Budi Aditya Erna Mulyanto
Affiliate Non-trade payables
Pemegang saham/ Utang non-usaha/
Verah Wahyudi Singgih Wong
Shareholders Non-trade payables
Entitas sepengendali/ Utang non-usaha/
PT Sumber Data Indonesia
Entities under common control Non-trade payables
Entitas sepengendali/ Piutang usaha/
PT Fiber Network Indonesia
Entities under common control Trade payables
83
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. SALDO DAN TRANSAKSI DENGAN PIHAK 37. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
Afiliasi merupakan pemegang saham dan/atau anggota Affiliate are the shareholders and/or members of the
direksi dan dewan komisaris atau hubungan board of directors and board of commissioners or family
kekeluargaan dengan pemegang saham Perusahaan. relationships with shareholders of the Company.
Transaksi dengan pihak berelasi dilakukan dengan Transactions with related parties are conducted on
ketentuan yang setara dengan yang berlaku dalam terms equivalent to those prevailing in arm's length
transaksi yang wajar. transactions.
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Piutang usaha Trade receivables
PT Fiber Network Indonesia 2.135.074.394 1.336.362.687 PT Fiber Network Indonesia
PT Sumber Data Indonesia - 358.794.302 PT Sumber Data Indonesia
Total 2.135.074.394 1.695.156.989 Total
Utang non-usaha Non-trade payables
Budi Aditya Erna Mulyanto 32.457.940.713 - Budi Aditya Erna Mulyanto
PT Sumber Data Indonesia - 1.650.000.000 PT Sumber Data Indonesia
Verah Wahyudi Singgih Wong - 700.000.000 Verah Wahyudi Singgih Wong
Total 32.457.940.713 2.350.000.000 Total
Persentase terhadap total liabilitas 27,48% 3,56% Percentage to total liabilities
Utang kepada PT Sumber Data Indonesia (SDI) Payable to PT Sumber Data Indonesia (SDI) is an
merupakan pinjaman tanpa bunga yang diterima interest-free loan received by the Company from SDI
oleh Perusahaan dari SDI dengan jangka waktu with a loan repayment period starting from August 15,
pelunasan pinjaman mulai tanggal 15 Agustus 2023 - 2023 - November 15, 2023 with monthly installments of
15 November 2023 dengan jumlah angsuran sebesar Rp550,000,000. On November 16, 2023, the loan
Rp550.000.000 setiap bulannya. Pada tanggal repayment period has been extended until December
16 November 2023, jangka waktu pelunasan 10, 2024 with an installment amount of Rp137,500,000
pinjaman telah diperpanjang sampai dengan tanggal per month starting January 10, 2024.
10 Desember 2024 dengan jumlah angsuran sebesar
Rp137.500.000 per bulan mulai tanggal 10 Januari
2024.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. INSTRUMEN KEUANGAN 38. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan jumlah tercatat dan taksiran The following table presents the carrying amounts and
nilai wajar dari instrumen keuangan yang dicatat di estimated fair values of financial instruments recorded in
laporan posisi keuangan konsolidasian pada tanggal the consolidated statements of financial position as of
31 Desember 2024 dan 2023: December 31, 2024 and 2023:
31 Desember 2024 / December 31, 2024
Nilai Tercatat/ Nilai Wajar
Carrying Amount Fair Value
Aset Keuangan Financial Assets
Kas dan bank 12.232.029.244 12.232.029.244 Cash and bank
Piutang usaha 15.497.364.014 15.497.364.014 Trade receivables
Piutang non-usaha 2.663.037.138 2.663.037.138 Non-trade receivables
Uang jaminan 419.333.930 419.333.930 Security deposit
Total Aset Keuangan 30.811.764.326 30.811.764.326 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang bank jangka pendek 10.952.914.283 10.952.914.283 Short-term bank loans
Utang non-usaha Non-trade payables
Pihak ketiga 762.955.856 762.955.856 Third parties
Pihak berelasi 32.457.940.713 32.457.940.713 Related parties
Utang usaha 17.307.863.802 17.307.863.802 Trade payables
Beban akrual 6.740.350.818 6.740.350.818 Accrued expenses
Utang bank jangka panjang 3.322.678.562 3.322.678.562 long-term bank loans
Pembiayaan konsumen 4.082.834.161 4.082.834.161 Consumer financing
Liabilitas sewa 16.621.216.935 16.621.216.935 Lease liabilities
Total Liabilitas Keuangan 92.248.755.130 92.248.755.130 Total Financial Liabilities
31 Desember 2023 / December 31, 2023
Nilai Tercatat/ Nilai Wajar
Carrying Amount Fair Value
Aset Keuangan Financial Assets
Kas dan bank 11.561.916.847 11.561.916.847 Cash and bank
Piutang usaha 11.586.022.745 11.586.022.745 Trade receivables
Piutang non-usaha 2.044.072.584 2.044.072.584 Non-trade receivables
Uang jaminan 241.043.430 241.043.430 Security deposit
Total Aset Keuangan 25.433.055.606 25.433.055.606 Total Financial Assets
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. INSTRUMEN KEUANGAN (Lanjutan) 38. FINANCIAL INSTRUMENTS (Continued)
31 Desember 2023 / December 31, 2023
Nilai Tercatat/ Nilai Wajar
Carrying Amount Fair Value
Liabilitas Keuangan Financial Liabilities
Utang bank jangka pendek 14.027.877.173 14.027.877.173 Short-term bank loans
Utang usaha 18.279.545.620 18.279.545.620 Trade payables
Utang non-usaha Non-trade payables
Pihak berelasi 2.350.000.000 2.350.000.000 Related parties
Utang bank jangka panjang 1.856.249.994 1.856.249.994 long-term bank loans
Beban akrual 5.646.995.896 5.646.995.896 Accrued expenses
Utang pembiayaan konsumen 6.981.224.267 6.981.224.267 Consumer financing
Liabilitas sewa 5.275.469.814 5.275.469.814 Lease liabilities
Total Liabilitas Keuangan 54.417.362.764 54.417.362.764 Total Financial Liabilities
39. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 39. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN POLICIES
Risiko-risiko Keuangan Financial Risks
Grup dipengaruhi oleh berbagai risiko keuangan, The Group is exposed to various financial risks,
termasuk risiko kredit, risiko likuiditas dan risiko pasar. including credit risk, liquidity risk and market risk. The
Tujuan manajemen risiko Grup secara keseluruhan Group's overall risk management objective is to
adalah untuk secara efektif mengendalikan risiko-risiko effectively control these risks and minimize the adverse
ini dan meminimalisasi pengaruh merugikan yang dapat effects they may have on their financial performance.
terjadi terhadap kinerja keuangan mereka.
Manajemen risiko keuangan berada di bawah Financial risk management is under the direct
pengawasan langsung oleh Direksi yang bertugas supervision of the Board of Directors, which is in charge
mengidentifikasi dan mengevaluasi risiko keuangan of identifying and evaluating financial risks in close
dalam kerjasama yang erat dengan unit-unit operasi cooperation with the Group's operating units. The Board
Grup. Direksi menentukan prinsip manajemen risiko of Directors determines the overall financial risk
keuangan secara keseluruhan, serta kebijakan pada management principles, as well as policies in specific
area tertentu, seperti risiko kredit dan risiko likuiditas, areas, such as credit risk and liquidity risk, as well as
serta penggunaan instrumen keuangan derivatif dan the use of derivative and non-derivative financial
nonderivatif, dan investasi atas kelebihan likuiditas. instruments, and the investment of excess liquidity.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 39. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko dimana salah satu pihak Credit risk is the risk that one party to a financial
atas instrumen keuangan akan gagal memenuhi instrument will fail to fulfill its obligations and cause
kewajibannya dan menyebabkan pihak lain the other party to incur a financial loss. The credit
mengalami kerugian keuangan. Risiko kredit yang risk faced by the Group arises from operating
dihadapi Grup berasal dari kegiatan operasi activities (mainly from trade receivables to third
(terutama dari piutang usaha kepada pihak ketiga) parties) and from financing activities, including bank
dan dari kegiatan pendanaan, termasuk rekening accounts.
bank.
Eksposur risiko kredit Grup terutama adalah dalam The Group's exposure to credit risk is primarily in
mengelola piutang usaha. Grup melakukan managing trade receivables. The Group monitors the
pengawasan kolektibilitas piutang sehingga dapat collectibility of receivables so that they can be
diterima penagihannya secara tepat waktu dan juga collected in a timely manner and also reviews each
melakukan penelaahan atas masing-masing piutang customer receivable periodically to assess the
pelanggan secara berkala untuk menilai potensi potential for collection failure and establishes a
timbulnya kegagalan penagihan dan membentuk provision based on the results of the review.
pencadangan berdasarkan hasil penelaahan
tersebut.
Eksposur Grup terhadap risiko kredit timbul dari The Group's exposure to credit risk arises from the
kelalaian pihak lain, dengan eksposur maksimum default of other parties, with a maximum exposure
sebesar jumlah tercatat aset keuangan Grup, equal to the carrying amount of the Group's financial
sebagai berikut: assets, as follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Kas di bank 12.198.563.242 11.536.764.522 Cash in bank
Piutang usaha 15.497.364.014 11.586.022.745 Trade receivables
Piutang non-usaha 2.663.037.138 2.044.072.584 Non-trade receivables
Uang jaminan 419.333.930 241.043.430 Security deposit
Total 30.778.298.324 25.407.903.281 Total
b. Risiko Likuiditas b. Liquidity Risk
Risiko likuiditas didefinisikan sebagai risiko saat Liquidity risk is defined as the risk that the Group's
posisi arus kas Grup menunjukkan bahwa cash flow position indicates that short-term receipts
penerimaan jangka pendek tidak cukup menutupi are insufficient to cover short-term expenditures. The
pengeluaran jangka pendek. Kebutuhan likuiditas Group's liquidity requirements have historically
Grup secara historis timbul dari kebutuhan untuk arisen from the need to finance investments and
membiayai investasi dan pengeluaran barang modal capital expenditures associated with its expansion
terkait dengan program perluasan usaha. Grup program. The Group requires substantial working
membutuhkan modal kerja yang substansial untuk capital to undertake new projects and to fund
menjalankan proyek-proyek baru dan untuk operations.
mendanai operasional.
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PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 39. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Dalam mengelola risiko likuiditas, Grup memantau In managing liquidity risk, the Group monitors and
dan menjaga tingkat kas yang dianggap memadai maintains cash levels considered adequate to
untuk membiayai operasional Grup dan untuk finance the Group's operations and to address the
mengatasi dampak dari fluktuasi arus kas. Grup juga impact of fluctuations in cash flows. The Group also
secara rutin mengevaluasi proyeksi arus kas dan regularly evaluates cash flow projections and actual
arus kas aktual, termasuk jadwal jatuh tempo cash flows, including loan maturity schedules, and
pinjaman, dan terus menelaah kondisi pasar continuously reviews financial market conditions to
keuangan untuk memelihara fleksibilitas pendanaan maintain funding flexibility by keeping committed
dengan cara menjaga ketersediaan komitmen credit facilities available.
fasilitas kredit.
Tabel di bawah menunjukkan analisis jatuh tempo The table below shows the maturity analysis of the
liabilitas keuangan Grup dalam rentang waktu yang Group's financial liabilities within the timeframe
menunjukkan jatuh tempo kontraktual untuk semua showing the contractual maturity for AII financial
liabilitas keuangan. Jumlah yang diungkapkan liabilities. The amounts disclosed in the table are
dalam tabel adalah arus kas kontraktual yang tidak contractual cash flows excluding future interest
termasuk beban bunga pinjaman masa yang akan expense on borrowings, as follows:
datang, sebagai berikut:
31 Desember 2024 / December 31, 2024
Kurang dari Lebih dari
1 tahun/ 1 tahun/
Less than More than Total/
1 year 1 year Total
Utang bank jangka pendek 10.952.914.283 - 10.952.914.283 Short-term bank loans
Utang usaha 17.307.863.802 - 17.307.863.802 Trade payables
Utang non-usaha Non-trade payables
Pihak ketiga 762.955.856 - 762.955.856 Third parties
Pihak berelasi - 32.457.940.713 32.457.940.713 Related parties
Beban akrual 6.740.350.818 - 6.740.350.818 Accrued expenses
Utang bank jangka panjang 650.511.825 2.672.166.737 3.322.678.562 Long term bank loan
Pembiayaan konsumen 2.789.422.111 1.293.412.050 4.082.834.161 Consumer financing
Liabilitas sewa 2.158.340.359 14.462.876.576 16.621.216.935 Lease liabilities
31 Desember 2023 / December 31, 2023
Kurang dari Lebih dari
1 tahun/ 1 tahun/
Less than More than Total/
1 year 1 year Total
Utang bank jangka pendek 14.027.877.173 - 14.027.877.173 Short-term bank loans
Utang usaha 18.279.545.620 - 18.279.545.620 Trade payables
Non-utang usaha Non-trade payables
Pihak berelasi - 2.350.000.000 2.350.000.000 Related parties
Beban akrual 5.646.995.896 - 5.646.995.896 Accrued expenses
Utang bank 353.571.432 1.502.678.562 1.856.249.994 Bank loan
Pembiayaan konsumen 761.865.833 4.513.603.981 5.275.469.814 Consumer financing
Liabilitas sewa 3.944.141.097 3.037.083.170 6.981.224.267 Lease liabilities
88
Page 221
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 39. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
c. Pengelolaan Risiko Modal c. Capital Risk Management
Tujuan utama dari pengelolaan permodalan The primary objective of the Company's capital
Perusahaan adalah untuk memastikan bahwa management is to ensure that it maintains a strong
dipertahankannya peringkat kredit yang kuat dan credit rating and healthy capital ratios in order to
rasio modal yang sehat agar dapat mendukung support the smooth running of its business and
kelancaran usahanya dan memaksimalkan nilai dari maximize shareholder value. The Company
pemegang saham. Perusahaan mengelola struktur manages its capital structure and makes
modalnya dan membuat penyesuaian-penyesuaian adjustments in light of changes in economic
sehubungan dengan perubahan kondisi ekonomi conditions and the nature of its business risks. In
dan karakteristik dari risiko usahanya. Agar dapat order to maintain and adjust its capital structure, the
menjaga dan menyesuaikan struktur modalnya, Company may adjust the amount of dividend
Perusahaan akan menyesuaikan jumlah dari payments to shareholders or the rate of return on
pembayaran dividen kepada para pemegang saham capital or issue shares. There is no change in the
atau tingkat pengembalian modal atau menerbitkan objectives, policies and processes and they are the
surat saham. Tidak ada perubahan dalam tujuan, same as those applied in previous years.
kebijakan dan proses dan sama seperti penerapan
tahun-tahun sebelumnya.
Perusahaan memonitor struktur modalnya dengan The Company monitors its capital structure using the
menggunakan rasio utang terhadap modal, dimana debt-to-capital ratio, where total debt is divided by
total utang dibagi dengan total modal. total capital.
Perhitungan rasio utang terhadap total ekuitas The calculation of the debt to total equity ratio is as
adalah sebagai berikut: follows:
31 Desember 2024/ 31 Desember 2023/
December 31, 2024 December 31, 2023
Pinjaman berbunga 34.329.132.116 27.787.249.816 Interest bearing debt
Total ekuitas 263.073.131.232 119.866.006.328 Total equity
Rasio Utang terhadap Ekuitas 0,13 0,23 Debt to Equiity Ratio
40. INFORMASI TAMBAHAN ARUS KAS 40. SUPPLEMENTARY CASH FLOW INFORMATION
Aktivitas yang tidak mempengaruhi arus kas adalah Activities that do not affect cash flows are as follows:
sebagai berikut:
2024 2023
Perolehan aset tetap dari persediaan 45.426.548.040 - Addition of fixed assets from inventory
Penambahan aset hak guna melalui Addition of right of use asset through
liabilitas sewa 22.379.019.995 - lease liabilities
Penambahan aset tetap Addition of fixed assets
melalui pembiayaan konsumen - 5.954.880.600 through consumer financing
Peningkatan modal melalui Increase of paid-up capital
dividen saham - 54.975.000.000 through share dividend
89
Page 222
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SEGMEN OPERASI 41. OPERATING SEGMENTS
Informasi segmen di bawah ini dilaporkan berdasarkan The segment information below is reported based on
informasi yang digunakan oleh manajemen untuk information used by management to evaluate the
mengevaluasi kinerja setiap segmen usaha dan di performance of each business segment and in
dalam mengalokasikan sumber daya. Tidak terdapat AIIocating resources. There are no geographical
segmen geografis karena seluruh kegiatan bisnis Grup segments as AII of the Group's business activities are
beroperasi di Indonesia. conducted in Indonesia.
Grup hanya memiliki usaha dalam bidang jasa internet The Group only has a business in internet service
service provider, sehingga laporan posisi keuangan provider, so the consolidated statement of financial
konsolidasian dan laporan laba rugi dan penghasilan position and the consolidated statement of profit or loss
komprehensif lain konsolidasian mencerminkan and other comprehensive income reflect operating
segmen operasi, sedangkan laba dari segmen usaha segments, while the profit from business segments is
adalah sebagai berikut: as follows:
2024 2023
PENJUALAN 348.191.610.324 289.580.376.362 SALES
BEBAN POKOK PENJUALAN (84.611.629.053) (131.449.669.891) COST OF GOODS SOLD
HASIL SEGMEN 263.579.981.271 158.130.706.471 TOTAL SEGMENTS
Beban usaha segmen (116.027.684.543) (102.078.589.011) Operation expenses of segment
Pendapatan keuangan 681.207.466 383.475.326 Finance income
Beban keuangan (3.010.296.959) (1.951.232.545) Finance expenses
Beban pajak penghasilan - neto (33.376.651.484) (12.342.131.660) Income tax - net
Laba entitas anak dampak Profit from subsidiaries
penyesuaian proforma dari impact of proforma adjustments
transaksi restrukturisasi entitas from restructuring transactions
sepengendali (12.403.658.063) (16.089.295.903) of entities under common control
LABA SEGMEN 99.442.897.688 26.052.932.678 SEGMENT PROFIT
Segmen Aset dan Liabilitas Segments Aset and Liabilities
Aset segmen 381.204.398.920 185.864.220.090 Segement asset
Liabilitas segmen 118.131.267.688 65.998.213.762 Segment liabilities
90
Page 223
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. REKLASIFIKASI AKUN 42. RECLASSIFICATION OF ACCOUNTS
Akun dalam laporan posisi keuangan konsolidasian Account in the consolidated statement of financial
tanggal 31 Desember 2023 telah direklasifikasi untuk position as of December 31, 2023 has been reclassified
menyesuaikan dengan penyajian laporan posisi to conform to with the presentation of the consolidated
keuangan konsolidasian pada tanggal 31 Desember statement of financial position as of December 31, 2024
2024 untuk tujuan perbandingan. for comparison purposes.
31 Desember 2023 / December 31, 2023
Sebelum Setelah
Reklasifikasi/ Reklasifikasi/
Before After
Reclassification Reclassification
Aset Lancar Current Assets
Uang muka 7.726.316.024 6.547.316.024 Advances
Aset Tidak Lancar Non-Current Assets
Uang Muka - 1.279.000.000 Advances
43. PERJANJIAN DAN INFORMASI PENTING LAINNYA 43. OTHER SIGNIFICANTS AGREEMENTS AND
INFORMATIONS
a. Pada tanggal 30 Oktober 2023, Perusahaan dan PT a. On October 30, 2023, the Company and PT Jejaring
Jejaring Mitra Persada (“Jejaring”) menandatangani Mitra Persada (“Jejaring”) signed an Indefeasible
Perjanjian Penyediaan Kabel Fiber Optic Core Right of Use (IRU) Fiber Optic Core Cable Provision
Secara Indefeasible Right of Use (IRU). Agreement. Based on the agreement, the Company
Berdasarkan perjanjian, Perusahaan membeli kabel purchases FO cables in the UJB Telecommunication
FO dalam Jaringan Telekomunikasi UJB dari Network from Jejaring and the Company will also
Jejaring dan Perusahaan juga akan melakukan cooperate with PT Triasmitra Multiniaga
Kerjasama dengan PT Triasmitra Multiniaga Internasional regarding the maintenance and repair
Internasional terkait pemeliharaan dan perbaikan of FO cables and lease Collocation and its
kabel FO dan sewa menyewa Collocation dan operations (if any) which will be set forth in a
operasionalnya (jika ada) yang akan dituangkan separate agreement. The term of the agreement is
dalam perjanjian terpisah. Jangka waktu perjanjian 15 years from the date of signing of the Handover
adalah 15 tahun terhitung sejak tanggal Report.
ditandatanganinya Berita Acara Serah Terima.
91
Page 224
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. PERJANJIAN DAN INFORMASI PENTING LAINNYA 43. OTHER SIGNIFICANTS AGREEMENTS AND
(Lanjutan) INFORMATIONS (Continued)
b. Pada tanggal 2 Januari 2024, Perusahaan dan b. On January 2, 2024, the Company and the
Dinas Komunikasi, Informatika dan Statistik Communication, Information and Statistics Agency
(“Diskominfotik”) Pemprov DKI Jakarta (“Diskominfotik”) of the Provincial Government of
menandatangani Surat Pesanan untuk Paket DKI Jakarta signed an Order Letter for JakWifi Work
Pekerjaan JakWifi. Perusahaan menyediakan jasa Package. The Company provides installation and
pemasangan dan penyediaan fiber optic dan provision of fiber optic and international wireless
wireless internasional 20 Mbps pada 293 lokasi services of 20 Mbps at 293 locations determined by
yang telah ditentukan oleh Diskominfotik. Jangka Diskominfotik. The term of this agreement is valid
waktu perjanjian ini berlaku sejak tanggal 2 Januari from January 2, 2024 to December 31, 2024 and can
2024 sampai dengan tanggal 31 Desember 2024 be extended with the consent of both parties.
dan dapat diperpanjang dengan persetujuan kedua
belah pihak.
c. Pada tanggal 2 Januari 2024, Perusahaan dan c. On January 2, 2024, the Company and the
Dinas Komunikasi, Informatika dan Statistik Communication, Informatics and Statistics Office
(“Diskominfotik”) Pemprov DKI Jakarta (“Diskominfotik”) of the DKI Jakarta Provincial
menandatangani Surat Pesanan untuk Paket Government signed an Order Letter for the
Pekerjaan Sewa Link Jaringan Komunikasi Wide Primary/Secondary Wide Area Communication
Area Network (WAN) Primary/Secondary. Network (WAN) Link Rental Work Package. The
Perusahaan menyediakan jasa pemasangan dan Company provides instAIIation and supply services
penyediaan fiber optic internasional 20 Mbps dan of 20 Mbps and 10 Mbps international fiber optic and
10 Mbps serta wireless internasional 2 Mbps pada 2 Mbps international wireless at a location
lokasi yang telah ditentukan oleh Diskominfotik. determined by Diskominfotik. The term of this
Jangka waktu perjanjian ini berlaku sejak tanggal agreement is valid from January 2, 2024 to
2 Januari 2024 sampai dengan tanggal December 31, 2024 and can be extended. with the
31 Desember 2024 dan dapat diperpanjang dengan consent of both parties.
persetujuan kedua belah pihak.
d. Pada tanggal 12 Januari 2024, Perusahaan dan d. On January 12, 2024, the Company and the
Suku Dinas Komunikasi, Informatika dan Statistik Thousand Islands Sub-Department of
(“Sudin Kominfotik”) Kepulauan Seribu Communication, Information and Statistics (“Sudin
menandatangani Surat Perjanjian untuk Paket Kominfotik”) signed a Letter of Agreement for the
Pekerjaan Sewa Bandwidth Internet 2024 untuk 2024 Internet Bandwidth Rental Work Package for
kegiatan pengelolaan nama domain yang ditetapkan domain name management activities determined by
oleh pemerintah pusat dan sub domain di lingkup the central government and sub domains within the
pemerintah daerah kabupaten/kota untuk tahun scope of the district/city government for fiscal year
anggaran 2024 dengan waktu penyelesaian proyek 2024 with a project completion time of 12 months.
adalah dalam 12 bulan. Jangka waktu perjanjian ini The term of this agreement is valid from January 12,
berlaku sejak tanggal 12 Januari 2024 sampai 2024 to December 31, 2024.
dengan tanggal 31 Desember 2024.
92
Page 225
PT REMALA ABADI Tbk DAN ENTITAS ANAK PT REMALA ABADI Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Untuk Tahun yang Berakhir pada Tanggal-tanggal For the Years Ended
31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. PERISTIWA SETELAH PERIODE PELAPORAN 44. EVENTS AFTER REPORTING PERIOD
Rapat Umum Pemegang Saham Luar Biasa Extraordinary Shareholders Meeting
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Company’s Extraordinary Shareholders
Biasa Perusahaan tanggal 24 Januari 2025, para Meeting on January 24, 2025, the shareholders
pemegang saham menyetujui perubahan susunan approved the changes of composition of the Company’s
anggota Dewan Komisaris dan Direksi Perusahaan Board of Commissioners and Board of Directors
menjadi sebagai berikut: members being as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Richard Kartawijaya President Commissioner
Komisaris Independen Ahmad Alamsyah Saragih Independent Commissioner
Direksi Board of Directors
Direktur Utama Agus Setiono President Director
Direktur Samuel Adi Mulia Director
45. PENERBITAN KEMBALI LAPORAN KEUANGAN 45. REISSUANCE OF THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Perusahaan telah menerbitkan kembali laporan The Company has reissued these consolidated
keuangan konsolidasian ini dengan penyesuaian pada financial statements with changes on disclosure in
pengungkapan pada Catatan 15 atas laporan keuangan Note 15 to the consolidated financial statements.
konsolidasian.
93
Names mentioned 102 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Remala Abadi Tbk.
p.7 ×295
unresolved
—
Jimmi Anka
p.21
unresolved
person
H. BACKGROUND
p.21
unresolved
org
PT PC
p.22 ×7
unresolved
person
Erick Maliangkay
p.22
unresolved
org
PT Jaringan Fiber Indonesia
p.22 ×3
unresolved
org
PT Solusi Aplikasi Andalan Semesta
p.23 ×3
unresolved
org
PT Fiber Media Indonesia
p.23 ×7
unresolved
org
PT Fiber Kerumah Indonesia
p.23 ×3
unresolved
org
PT Mitra Integrasi Bersama
p.23 ×3
unresolved
org
PT Remala Abadi Tbk's
p.27 ×2
unresolved
org
Bank Indonesia
p.32 ×2
unresolved
org
Sukimto & Rekan
p.33 ×9
unresolved
person
Ray Nainggolan
p.33
unresolved
org
Djarum Group. This Corporation
p.49
unresolved
org
Remala Tbk
p.49 ×2
unresolved
person
Manager
· Director
p.54 ×5
unresolved
org
PT. Ander Cakra Buana
p.61 ×3
unresolved
org
PT. Klaai Dendan Lestari
p.62 ×2
unresolved
org
PT. Pat Petulai Energi
p.62 ×2
unresolved
org
Intan Baruprana Finance Tbk
p.62 ×4
unresolved
org
PT. Wing Surya Surabaya
p.67
unresolved
person
S.E. Independent Commissioner Ahmad Alamsyah Saragih
· Independent Commissioner
p.68 ×23
unresolved
person
Ensures
· Corporate Secretary
p.74
unresolved
org
PT Complaint Form
p.76
unresolved
org
Minister of Manpower
p.83
unresolved
org
Ministry of Manpower
p.83 ×2
unresolved
person
H. ANTI
p.87
unresolved
org
Financial Services Authority
p.92 ×3
unresolved
org
Ministry of Law
p.98
unresolved
person
Saragih
p.103
unresolved
org
PT Lautan Rejeki Luas
p.104
unresolved
org
PT Ega Tekelindo Prima
p.104
unresolved
person
KKP Sundara Ichsan
· Anggota
p.104 ×2
unresolved
org
Pamudji & Partners
p.104 ×2
unresolved
org
Mahsun
p.104
unresolved
org
Kukuh & Partners
p.104
unresolved
org
PT Inti Sumber Baja Sakti
p.107
unresolved
org
PT Electronic Data Interchange Indonesia By
p.107
unresolved
person
Profile Ahmad Alamsyah Saragih
p.108
unresolved
org
PT. Iron Bird Logistics
p.109
unresolved
org
PT. Sanjaya International Fishery
p.109
unresolved
org
PT. Tips
p.109
unresolved
org
Minister of Communication and Information Technology
p.113
unresolved
person
Vivi Olivia Mambo. This
p.114
unresolved
person
Suratman
p.114
unresolved
—
Domisili
p.123 ×2
unresolved
person
Title
· Direktur Utama
p.123 ×2
unresolved
org
PT Rema
p.123 ×7
unresolved
org
Abadi Tbk
p.123 ×7
unresolved
person
KH. Abdullah Syafe'i
p.125
unresolved
person
Fajra Rizqi Nasution
p.142 ×2
unresolved
org
Menteri Kehakiman
p.142
unresolved
org
Minister of Justice dan Hak Asasi Manusia Republik Indonesia
p.142
unresolved
person
Notary Elizabeth Karina Karina Leonita
· Notaris
p.142
unresolved
person
Leonita
p.142 ×3
unresolved
org
Minister of Law
p.142 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.142
unresolved
org
Minister of Law and Human Rights
p.142 ×4
unresolved
org
PT Fiber Media
p.144
unresolved
org
PT Fiber Kerumah
p.144
unresolved
org
PT Solusi Aplikasi Andalan
p.144 ×2
unresolved
org
PT Akselerasi Informasi
p.144 ×2
unresolved
org
PT Jaringan Fiber
p.144
unresolved
person
Munaf
p.145
unresolved
person
Anita Munaf
p.145
unresolved
org
Menteri Hukum dan Hak Asasi
p.145 ×4
unresolved
org
Minister of Law and Human Manusia Republik Indonesia
p.145 ×2
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person
Rizal
p.145
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Idriansyah Rizal
p.145 ×5
unresolved
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PT Solusi Aplikasi Semesta
p.145
unresolved
org
Minister of Hukum dan Hak Asasi Manusia Republik Indonesia
p.145
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person
Novita Sari Sianturi
p.146 ×2
unresolved
org
Menteri
p.146
unresolved
org
PT Akselerasi Informasi Indonesia
p.147 ×3
unresolved
person
Kumala Tjahjani Widodo
p.147 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.147
unresolved
person
Notary Elizabeth Karina Leonita
p.147 ×2
unresolved
org
PT Darpa Balakosa
p.147 ×2
unresolved
org
PT Darpa Balakosa Semesta
p.147
unresolved
person
Notarial Notaris Elizabeth Karina Leonita
p.149 ×3
unresolved
org
Wukong Technology Partners Limited
p.149 ×4
unresolved
person
Nova Helida
p.150
unresolved
person
Daniar Wasdiana
p.151 ×2
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