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PT Puri Sentul Permai, Tbk

MANAGEMENT REPRESENTATION LETTER

March 21, 2025

Kantor Akuntan Publik

Amir Abadi Jusuf, Aryanto, Mawar & Rekan
Plaza ASIA, 10th Floor

Jl. Jend. Sudirman Kav.59, Jakarta 12190

Attn. Tjun Tjun

This representation letter is provided in connection with your audit and limited review of the financial
statements of PT Puri Sentul Permai Tbk (“the Company”) for the year ended December 31, 2024 for
the purpose of expressing an opinion as to whether the intrerim financial statements are presented

fairly, in all material respects, (or give a true and fair view) in accordance with Indonesian Financial
Accounting Standards

We confirm that (to the best of our knowledge and belief):

Financial Statements

We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated

September, 17, 2024, for the preparation of the interim financial statements in accordance with

Indonesian Financial Accounting Standards: in particular the financial statements are fairly

presented in accordance therewith.

Significant assumptions used by us in making accounting estimates, including those measured at

fair value, are reasonable.

Related party relationships and transactions have been appropriately accounted for and disclosed

in accordance with the reguirements of Indonesian Financial Accounting Standards.

All events subseguent to the date of the interim financial statements and for which Indonesian

Financial Accounting Standards reguire adjustment or disclosure have been adjusted or

disclosed.

The effects of uncorrected misstatements are immaterial, both individually and in the aggregate,

to the interim financial statements as a whole. We attach a list of misstated misstated

presentations to this letter of representation (Appendix 1).

We are responsible for the fairness of the preparation of the interim financial statements for the

financial position, results of operations and cash flows in accordance with generally accepted

accounting principles in Indonesia that are applied consistently.

We declare that there are no:

Oo Violations or possible violations of laws or regulations that have an impact that must be
disclosed in the interim financial statements or as a basis for recording contingent losses.

o Any other material liabilities, or contingency gains or losses reguested to be recognized or
disclosed by the Statement of Financial Accounting Standards.

We have fulfilled all aspects of the contract agreement which if not fulfilled will have a material
impact on the overall financial statements.
We declare that there are no:

o Deviations involving management or employees who have an important role in the intemal
control structure

Oo Irregularities involving other employees who have a material impact on the interim financial
statements.

PT Puri Sentul Permai, Tbk
Kawasan Industri Sentul Jl. Surya Raya Kav Commercial Area 1, Sentul - Bogor 16810
Telp. (021) 8790 5100, Fax (021) 8790 5200 email: info@kedaton8.com / purisentulpermaiiyahoo.com
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PT Puri Sentul Permai, Tbk

Information Provided

We have provided you with:

0 Access to all information of which we are aware that is relevant to the preparation of the
interim financial statements, such as records, documentation and other matters,

Oo Additional information that you have reguested from us for the purpose of the audit, and

Oo Unrestricted access to persons within the entity from whom you determined it necessary to
obtain audit evidence.

All transactions have been recorded in the accounting records and are reflected in the financial

statemenis.

We have disclosed to you the results of our assessment of the risk that the financial statements

may be materially may be misstated

We have disclosed to you all information in relation to fraud or suspected fraud that we are aware

of and that affects the entity and involves:

o Management,

o  Employees who have significant roles in internal control, or

0 Others where the fraud could have a material effect on the financial statements.

We have disclosed to you all information in relation to allegations of fraud, or suspected fraud,

affecting the entity's financial statements communicated by employees, former employees,

analysts, regulators or others.

We have disclosed to you all known instances of non-compliance or suspected non-compliance

with laws and regulations whose effects should be considered when preparing the interim

financial statements.

We have disclosed to you the identity of the entity's related parties and all the related party

relationships and transactions of which we are aware. We have attached a list of related parties to

this representation letter (Attachment 2)

We only appoint one Public Accounting Firm (KAP), to audit financial statements for the year ended
December 31, 2024.

The Company's Directors have authorized the Company's financial statements for the year ended
December 31, 2024 for issuance by the Board of Directors on March 21, 2025.

Thus we make this statement in full and we are fully responsible for all of its contents in connection
with your audit of the Company's financial statements for the year ended December 31, 2024.

PT Puri Sentul Permai, Tbk

Kawasan Industri Sentul Jl. Surya Raya Kav Commercial Area 1, Sentul - Bogor 16810
"Telp. (021) 8790 5100, Fax (021) 8790 5200 email: info@kedatan8.com / purisentulpermaifiyahoo.com

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PT Puri Sentul Permai, Tbk

Attachment 1
Client : PT Puri Sentul Permai Tbk
Details : Summary Unadjusted Adjustment
Audit Period : December 31, 2024
Dampak ke
No. Jurnal Dr Cr Laba Rugi/
Saldo Laba
1 512000000 - Beban Pringkpn 625,508,382 (625,508,382)
Kmr - K8 Hotel
115010000 - Persediaan Linen 625,508,382
Total (625,508,382)

PT Puri Sentul Permai, Tbk

Kawasan Industri Sentul Jl. Surya Raya Kav Commercial Area 1, Sentul - Bogor 16810
Telp. (021) 8790 5100, Fax (021) 8790 5200 email: info@kedaton8.com / purisentulpermaifiyahoo.com

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PT Puri Sentul Permai, Tbk

Attachment 2

Client

PT Puri Sentul Permai Tbk
: List of Related Parties
Audit Period : December 31, 2024

Pihak Berelasi' Sitat Hubungan/ Transaksi
Pardes Nature of Relationship Transaction
PT Cahayasakti Investindo Sukses Tbk Pemegang Saham Shareholder

Piutang Lain-lairv Other Receivable

PT Selaras Citra Nusantara Perkasa Tbk — Perusahaan Dalam Pengendalan yang Sama/ — Piutang Usaha, Pendapatan Bersih dan Pendapatan Sewa/
Entity Under Common Control Trade Receivables, Net Revenues and Rent Income
Perusahaan Dalam Pengendalian yang Sama/ Piutang Usaha dan Pendapatan Bersitv

Entity Under Common Control Trade Receivables and Net Revenues

Dewan Komisaris dan Direksi/ Personel Manajemen Kunci/ Kompensasi dan Remunerasi

Board of Commisioners and Directors Key Management Personel Compensation and Remuneration

(PT Selaras Medika Digital Indonesia

PT Puri Sentul Permai, Tbk

Kawasan Industri Sentul Jl. Surya Raya Kav Commercial Area 1, Sentul - Bogor 16810
Telp. (O21) 8790 5100, Fax (021) 8790 5200 email: infogkedaton8.com / purisentulpermai@yahoo.com

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Published23 Mar 2025
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Names mentioned 7 people and organisations named in the text · linked when the evidence is strong

linked person Amir Abadi Jusuf p.1
linked org Puri Sentul Permai Tbk p.1 ×24
possible org Cahayasakti Investindo Sukses Tbk p.4 ×2
unresolved org Kantor Akuntan Publik Amir Abadi Jusuf p.1
unresolved org Mawar & Rekan p.1
unresolved org PT Selaras Medika Digital Indonesia p.4

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