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LK STTI Konsolidasian 30 Sep 2024 - sent to IDX.pdf
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PT Sona Topas Tourism Industry Tbk dan Entitas Anak/and Its Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Pada Tanggal 30 September 2024 (Tidak Diaudit) dan 31 Desember 2023 serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023 (Tidak Diaudit)/ As of September 30, 2024 (Unaudited) and December 31, 2023 and for Nine-Months Period Ended September 30, 2024 and 2023 (Unaudited)
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK/AND ITS SUBSIDIARIES
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian
PT Sona Topas Tourism Industry Tbk dan Entitas Anak pada Tanggal 30 September 2024 (Tidak
Diaudit) dan 31 Desember 2023 serta Periode Sembilan Bulan yang Berakhir 30 September 2024
dan 2023 (Tidak Diaudit)/
The Directors’ Statement on the Responsibility for the Consolidated Financial Statements of
PT Sona Topas Tourism Industry Tbk and Its Subsidiaries as of September 30, 2024 (Unaudited)
and December 31, 2023 and Nine-Months Period Ended September 30, 2024 and 2023
(Unaudited)
LAPORAN KEUANGAN KONSOLIDASIAN – pada tanggal 30 September 2024 (Tidak Diaudit)
dan 31 Desember 2023 serta Periode Sembilan Bulan yang berakhir 30 September 2024 dan
2023 (Tidak Diaudit)/
CONSOLIDATED FINANCIAL STATEMENTS – as of September 30, 2024 (Unaudited) and
December 31, 2023 and Nine-Months Period Ended September 30, 2024 and 2023
(Unaudited)
Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial Position 1
Laporan Laba Rugi dan Penghasilan (Rugi) Komprehensif Lain Konsolidasian/Consolidated
Statements of Profit or Loss and Other Comprehensive Income (Loss) 3
Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in Equity 4
Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows 5
Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial Statements 6
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
30 September 2024 (Tidak Diaudit) dan 31 Desember 2023 (Diaudit) September 30, 2024 (Unaudited) and December 31, 2023 (Audited)
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
30 September 2024 Catatan/ 31 Desember 2023
(Tidak Diaudit)/ Notes (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 550.178.452.773 4 482.716.453.300 Cash and cash equivalents
Piutang usaha - setelah dikurangi cadangan Trade accounts receivable - net of allowance
kerugian penurunan nilai sebesar Rp 22.453.227 for impairment of Rp 22,453,227
pada tanggal 30 September 2024 as of September 30, 2024
dan 31 Desember 2023 3.432.571.796 5 2.572.611.129 and December 31, 2023
Piutang lain-lain 2.611.687.442 2.499.517.350 Other accounts receivable
Persediaan 78.766.704.027 6 140.020.607.851 Inventories
Uang muka pembelian Advances for purchases of property
aset tetap 1.165.588 - and equipment
Pajak dibayar dimuka 24.690.000 7 3.625.183.501 Prepaid taxes
Biaya dibayar dimuka 576.791.392 8 463.794.604 Prepaid expenses
Piutang pihak berelasi 11.555.538.561 10 - Due From a Related Party
JUMLAH ASET LANCAR 647.147.601.579 631.898.167.735 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NONCURRENT ASSETS
Aset pajak tangguhan 72.775.298.324 31 66.347.960.200 Deferred tax assets
Investasi dalam saham 905.500.000 9 905.500.000 Investment in shares of stock
Aset tetap - setelah dikurangi akumulasi
penyusutan masing-masing Property and equipment - net of accumulated
sebesar Rp 38.470.866.405 dan depreciation of Rp 38,470,866,405 and
Rp 108.856.401.318 pada tanggal Rp 108,856,401,318 as of September 30, 2024
30 September 2024 dan 31 Desember 2023 16.986.478.528 11 16.791.716.098 and December 31, 2023, respectively
Aset hak guna - setelah dikurangi akumulasi
penyusutan masing-masing Right-of-use assets - net accumulated
sebesar Rp 178.322.598.688 dan depreciation of Rp 178,322,598,688 and
Rp 135.999.139.446 pada tanggal Rp 135,999,139,446 as of
30 September 2024 dan 31 Desember 2023 140.831.426.638 12 159.480.859.262 September 30, 2024 and December 31, 2023, respectively
Uang jaminan 26.311.263.031 13 23.924.115.275 Guarantee deposits
Aset tidak lancar lain-lain 149.928.091 141.215.320 Other non-current assets
JUMLAH ASET TIDAK LANCAR 257.959.894.612 267.591.366.155 TOTAL NONCURRENT ASSETS
JUMLAH ASET 905.107.496.191 899.489.533.890 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position
30 September 2024 (Tidak Diaudit) dan 31 Desember 2023 (Diaudit) September 30, 2024 (Unaudited) and December 31, 2023 (Audited)
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
30 September 2024 Catatan/ 31 Desember 2023
(Tidak Diaudit)/ Notes (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha 14 Trade accounts payable
Pihak berelasi - 22.375.623.957 Related parties
Pihak ketiga 34.800.726.766 30.875.776.971 Third parties
Utang lain-lain 4.981.776.033 15 4.886.310.828 Other accounts payable
Utang pajak 20.543.006.554 16 17.063.283.595 Taxes payable
Beban akrual 34.138.649.315 17 32.375.006.230 Accrued expenses
Bagian liabilitas sewa yang akan
jatuh tempo dalam waktu satu tahun 41.648.826.482 18 41.480.344.296 Current portion of lease liabilities
JUMLAH LIABILITAS JANGKA PENDEK 136.112.985.150 149.056.345.877 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES
Liabilitas sewa jangka panjang - setelah dikurangi
bagian yang akan jatuh tempo dalam waktu Long-term lease liabilities - net of current
satu tahun 108.727.681.907 18 114.195.926.460 portion
Liabilitas imbalan kerja jangka panjang 41.638.251.761 30 43.859.928.886 Long-term employee benefits liability
Liabilitas pajak tangguhan 213.809.860 31 - Deferred tax liabilities
JUMLAH LIABILITAS JANGKA PANJANG 150.579.743.528 158.055.855.346 TOTAL NONCURRENT LIABILITIES
JUMLAH LIABILITAS 286.692.728.678 307.112.201.223 TOTAL LIABILITIES
EKUITAS EQUITY
EKUITAS YANG DAPAT DIATRIBUSIKAN EQUITY ATTRIBUTABLE TO OWNERS OF
KEPADA PEMILIK ENTITAS INDUK THE PARENT COMPANY
Modal saham - nilai nominal Rp 125 dan Rp 250 Capital stock - Rp 125 and Rp 250
per lembar saham masing-masing par value per share as of 30 September 2024 and
pada tanggal 30 September 2024 dan 31 December 2023, respectively
31 Desember 2023
Modal dasar - 2.640.000.000 saham dan Authorized - 2,640,000,000 shares and
1.320.000.000 saham, masing-masing 1,320,000,000 shares, as of 30 September 2024
pada tanggal 30 September 2024 dan and 31 December 2024, respectively
31 Desember 2023
Modal ditempatkan dan disetor -
662.400.000 saham dan Issued and paid-up - 662,400,000 shares
331.200.000 saham masing-masing and 331,200,000 shares as of
pada tanggal 30 September 2024 dan 30 September 2024 and 31 Desember 2023,
31 Desember 2023 82.800.000.000 20 82.800.000.000 respectively
Tambahan modal disetor 140.625.772.246 21 140.625.772.246 Additional paid-in capital
Selisih nilai transaksi dengan kepentingan Difference in value arising from transactions
nonpengendali 278.907.423 278.907.423 with non-controlling interests
Saldo laba Retained earnings
Ditentukan penggunaannya 14.000.000.000 22 14.000.000.000 Appropriated
Belum ditentukan penggunaannya 380.124.367.370 354.070.687.984 Unappropriated
Jumlah 617.829.047.039 591.775.367.653 Total
KEPENTINGAN NONPENGENDALI 585.720.474 24 601.965.014 NON-CONTROLLING INTERESTS
JUMLAH EKUITAS 618.414.767.513 592.377.332.667 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 905.107.496.191 899.489.533.890 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Laba Rugi dan Penghasilan (Rugi) Komprehensif Lain Konsolidasian
Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)
Untuk Periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023 For Nine-Months Period Ended September 30, 2024 and 2023
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
30 September 2024 Catatan/ 30 September 2023
(Tidak Diaudit)/ Notes (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
PENDAPATAN USAHA 25 REVENUES
Penjualan bebas bea 330.011.844.506 248.908.141.944 Duty free sales
Penjualan ritel 317.049.034.497 273.714.193.472 Retail sales
Penjualan tiket - bersih 199.814.630 348.092.354 Ticket sales - net
Penjualan voucher hotel - bersih 130.705.771 193.939.297 Hotel voucher sales - net
Jumlah Pendapatan Usaha 647.391.399.404 523.164.367.067 Total Revenues
BEBAN POKOK PENJUALAN 26 COST OF SALES
Bebas bea 180.716.930.576 130.724.352.532 Duty free
Ritel 129.352.946.603 110.396.381.252 Retail
Jumlah Beban Pokok Penjualan 310.069.877.179 241.120.733.784 Total Costs of Sales
LABA KOTOR 337.321.522.225 282.043.633.283 GROSS PROFIT
BEBAN USAHA 27 OPERATING EXPENSES
Penjualan 120.278.108.772 94.126.917.000 Selling
Umum dan administrasi 183.116.496.863 166.284.068.629 General and administrative
Jumlah Beban Usaha 303.394.605.635 260.410.985.629 Total Operating Expenses
LABA USAHA 33.926.916.590 21.632.647.654 PROFIT FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Pendapatan bunga 6.171.176.731 28 6.028.330.097 Interest income
Pendapatan sewa 889.172.459 282.560.478 Rental income
Laba (rugi) atas penjualan dan Gain (loss) on sale and
penghapusan aset tetap 400.068.467 12 - disposal of property and equipment
Laba (rugi) selisih kurs mata uang asing - bersih 2.781.739.808 (1.922.822.905) Gain (loss) on foreign exchange - net
Beban bunga liabilitas sewa (5.789.981.690) 18 (4.095.697.318) Interest expense on lease liabilities
Lain-lain - bersih 2.668.310.659 29 1.346.746.613 Others - net
Penghasilan Lain-lain - Bersih 7.120.486.434 1.639.116.965 Other Income - Net
LABA SEBELUM PAJAK 41.047.403.024 23.271.764.619 PROFIT BEFORE TAX
BEBAN (MANFAAT) PAJAK 31 TAX EXPENSE (BENEFIT)
Pajak kini 21.221.957.942 17.274.526.242 Current tax
Pajak tangguhan (6.213.528.264) 14.568.473.355 Deferred tax
Beban (Manfaat) Pajak - Bersih 15.008.429.678 31.842.999.597 Tax Expenses (Benefit) - Net
LABA (RUGI) PERIODE BERJALAN 26.038.973.346 (8.571.234.978) PROFIT (LOSS) FOR THE PERIOD
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified
Pos yang tidak akan direklasifikasi ke laba rugi : subsequently to profit and loss :
Pengukuran kembali liabilitas imbalan pasti - 30 - Remeasurement of defined benefit liability
Pajak sehubungan dengan pos yang tidak Tax relating to item that will not be
akan direklasifikasi - 31 - reclassified
Penghasilan Komprehensif Lain - - Other Comprehensive Income
JUMLAH PENGHASILAN (RUGI) KOMPREHENSIF 26.038.973.346 (8.571.234.978) TOTAL COMPREHENSIVE INCOME (LOSS)
Laba (Rugi) bersih yang dapat diatribusikan kepada: Profit (Loss) attributable to:
Pemilik entitas induk 26.053.679.386 23 (8.521.335.440) Owners of the Parent Company
Kepentingan nonpengendali (14.706.040) (49.899.538) Non-controlling interests
26.038.973.346 (8.571.234.978)
Laba (Rugi) komprehensif yang dapat Total comprehensive profit (loss)
diatribusikan kepada: attributable to:
Pemilik entitas induk 26.053.679.386 (8.521.335.440) Owners of the Parent Company
Kepentingan nonpengendali (14.706.040) 24 (49.899.538) Non-controlling interests
26.038.973.346 (8.571.234.978)
LABA (RUGI) PER SAHAM 39 23 (13) PROFIT (LOSS) PER SHARE
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes in Equity
Untuk Periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023 For Nine-Months Period Ended September 30, 2024 and 2023
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Ekuitas Induk/Equity Attributable to Owners of the Parent Company
P Selisih nilai transaksi dengan Saldo Laba/
Modal Ditempatkan Tambahan kepentingan nonpengendali/ Retained Earnings Kepentingan
dan Disetor/ modal disetor/ Difference in value arising from Yang telah ditentukan Yang belum ditentukan Nonpengendali
Catatan/ Issued and Additional transaction with non-controlling penggunaannya/ penggunaannya/ Total Ekuitas Non-Controlling Total Ekuitas/
Notes Paid-up Capital Paid-in Capital interests Appropriated Unappropriated Total Equity Interests Total Equity
Saldo pada tanggal 1 Januari 2023/
Balance as of January 1, 2023 82.800.000.000 140.625.772.246 278.907.423 14.000.000.000 361.548.497.672 599.253.177.341 672.120.330 599.925.297.671
Rugi Komprehensif/Comprehensive Loss
Rugi periode berjalan/Loss for the period - - - - (8.521.335.440) (8.521.335.440) (49.899.538) (8.571.234.978)
Penghasilan komprehensif lain/Other comprehensive income
Pengukuran kembali liabilitas imbalan kerja jangka panjang - bersih/
Remeasurement of long-term employee benefits liability - net 30 - - - - - - - -
Jumlah rugi komprehensif/
Total comprehensive loss - - - - (8.521.335.440) (8.521.335.440) (49.899.538) (8.571.234.978)
Dividen yang dibayarkan oleh entitas anak kepada kepentingan nonpengendali/
Dividends paid by subsidiaries to non-controlling interest 22 - - - - - - (5.725.000) (5.725.000)
Saldo pada tanggal 30 September 2023/
Balance as of September 30, 2023 82.800.000.000 140.625.772.246 278.907.423 14.000.000.000 353.027.162.232 590.731.841.901 616.495.792 591.348.337.693
Saldo pada tanggal 1 Januari 2024/
Balance as of January 1, 2024 82.800.000.000 140.625.772.246 278.907.423 14.000.000.000 354.070.687.984 591.775.367.653 601.965.014 592.377.332.667
Rugi Komprehensif/Comprehensive loss
Rugi periode berjalan/Loss for the period - - - - 26.053.679.386 26.053.679.386 (14.706.040) 26.038.973.346
Penghasilan komprehensif lain/Other comprehensive income
Pengukuran kembali liabilitas imbalan kerja jangka panjang - bersih/
Remeasurement of long-term employee benefits liability - net 30 - - - - - - - -
Jumlah rugi komprehensif/
Total comprehensive loss - - - - 26.053.679.386 26.053.679.386 (14.706.040) 26.038.973.346
Dividen yang dibayarkan oleh entitas anak kepada kepentingan nonpengendali/
Dividends paid by subsidiaries to non-controlling interest 22 - - - - - - (1.538.500) (1.538.500)
Saldo pada tanggal 30 September 2024/
Balance as of September 30, 2024 82.800.000.000 140.625.772.246 278.907.423 14.000.000.000 380.124.367.370 617.829.047.039 585.720.474 618.414.767.513
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk DAN ENTITAS ANAK PT SONA TOPAS TOURISM INDUSTRY Tbk AND ITS SUBSIDIARIES
Laporan Arus Kas Konsolidasian Consolidated Statements of Cash Flows
Untuk Periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023 For Nine-Months Period Ended September 30, 2024 and 2023
(Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, unless Otherwise Stated)
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
CASH FLOWS FROM OPERATING
ARUS KAS DARI AKTIVITAS OPERASI ACTIVITIES
Penerimaan kas dari pelanggan 650.340.198.041 527.082.533.245 Cash receipts from customers
Pembayaran kepada pemasok, Cash paid to suppliers,
direksi, karyawan dan lainnya (513.063.337.647) (388.868.220.291) directors, employees and others
Kas bersih diperoleh dari operasi 137.276.860.394 138.214.312.954 Net cash generated from operations
Pembayaran pajak final (88.917.250) (28.256.050) Final taxes paid
Pembayaran pajak penghasilan badan (23.905.851.547) - Corporate income tax paid
Kas Bersih Diperoleh dari Net Cash Provided by
Aktivitas Operasi 113.282.091.597 138.186.056.904 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan piutang pihak berelasi Cash receipt from related party
Penerimaan bunga 6.171.176.731 6.028.330.097 Interest received
Proceeds from sale of property and
Hasil penjualan aset tetap 400.068.467 - equipment
Uang muka pembelian aset tetap (1.165.588) - Advances for purchase of property and equipment
Perolehan aset tetap (5.302.996.317) (7.509.031.070) Acquisitions of property and equipment
Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Investasi 1.267.083.293 (1.480.700.973) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran: Payments of:
Liabilitas sewa (43.820.020.556) (104.078.916.824) Lease liabilities
Bunga liabilitas sewa (2.922.492.637) (4.074.931.581) Interest on lease liabilities
Dividen yang dibayarkan oleh entitas anak Dividends paid by subsidiaries to
kepada kepentingan nonpengendali (1.538.500) (5.725.000) non-controllong interest
Kas Digunakan untuk Aktivitas Pendanaan (46.744.051.693) (108.159.573.405) Cash Used in Financing Activities
KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH
DAN SETARA KAS 67.805.123.197 28.545.782.526 AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL TAHUN 482.716.453.300 496.131.229.502 AT THE BEGINNING OF THE YEAR
Pengaruh perubahan kurs mata uang asing (343.123.724) (233.598.730) Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AKHIR PERIODE 550.178.452.773 524.443.413.298 AT THE END OF THE PERIOD
Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements
bagian yang tidak terpisahkan dari laporan keuangan konsolidasi. which are an integral part of the consolidated financial statements.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1. Umum 1. General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Sona Topas Tourism Industry Tbk PT Sona Topas Tourism Industry Tbk
(Perusahaan) didirikan pada tanggal (the Company) was established on
25 Agustus 1978 berdasarkan Akta No. 56 August 25, 1978, based on Notarial Deed
dari Djonny Imam Soedjono, S.H., notaris No. 56 of Djonny Imam Soedjono, S.H.,
di Jakarta, sebagai pengganti dari notaris a public notary in Jakarta, alternate for
Edison Sianipar S.H., notaris di Jakarta, Edison Sianipar, S.H., under the name of
dengan nama PT Sona Topas Group. Pada PT Sona Topas Group. In 1981, based on
tahun 1981 sesuai dengan Akta No. 25 Notarial Deed No. 25 dated
tanggal 13 Januari 1981 dari Edison Sianipar January 13, 1981 of Edison Sianipar, S.H., a
S.H., notaris di Jakarta, nama Perusahaan public notary in Jakarta, the Company’s
diubah menjadi PT Sona Topas. Akta name was changed to PT Sona Topas. The
pendirian ini telah mendapat pengesahan Deed of Establishment was approved by the
dari Menteri Kehakiman Republik Indonesia Minister of Justice of the Republic of
dalam Surat Keputusan No. Y.A.5/67/6 Indonesia in his Decision Letter
tanggal 2 Februari 1981. Pada tanggal No. Y.A.5/67/6 dated February 2, 1981. The
13 Oktober 1990, nama Perusahaan diubah Company’s name was further changed to
menjadi PT Sona Topas Tourism Industry PT Sona Topas Tourism Industry based on
berdasarkan Akta No. 225 dari Ny. S.P. Notarial Deed No. 225 dated
Henny Shidki S.H., notaris di Jakarta. October 13, 1990 of Mrs. S.P. Henny Shidki,
Anggaran Dasar Perusahaan telah S.H., a public notary in Jakarta.
mengalami beberapa kali perubahan, The Company’s Articles of Association have
terakhir dengan Akta No. 68 tanggal been amended several times, most recently
12 Desember 2023 dari Buntario Tigris by Notarial Deed No. 68 dated
Darmawa Ng, S.H., S.E., M.H., notaris di December 12, 2023 of Buntario Tigris
Jakarta, mengenai pemecahan nilai nominal Darmawa Ng, S.H., S.E., M.H., a public
saham. Akta perubahan tersebut disetujui notary in Jakarta, regarding stock split. This
oleh Menteri Hukum dan Hak Asasi Manusia amendment was approved by the Minister of
Republik Indonesia dengan Surat Keputusan Law and Human Rights of the Republic of
No. AHU-AH.01.03.0157600 Tahun 2023 Indonesia in his Decision Letter
tanggal 18 Desember 2023. No. AHU-AH.01.03.0157600 Year 2023
dated December 18, 2023.
Sesuai dengan pasal 3 Anggaran Dasar In accordance with article 3 of the
Perusahaan, ruang lingkup kegiatan usaha Company’s Articles of Association, the
utama Perusahaan meliputi aktivitas agen scope of its activities comprises of
perjalanan wisata, aktivitas biro perjalanan businesses related to travel agent activities,
wisata, aktivitas perjalanan lainnya dan jasa travel agency activities, other travel activities
reservasi lainnya. Ruang lingkup kegiatan and other reservation services. The scope of
usaha penunjang Perusahaan adalah the Company's supporting business
menyediakan saran dan rekomendasi activities is to provide advice and
mengenai studi kelayakan, perencanaan recommendations regarding feasibility
pengelolaan usaha, dan penelitian di bidang studies, business management planning,
kepariwisataan. and research in the field of tourism.
Perusahaan berkedudukan di Jakarta The Company is domiciled in South Jakarta
Selatan dengan alamat Menara Sudirman and is located at 20th Floor Sudirman Tower,
Lantai 20, Jl. Jenderal Sudirman Kav. 60, Jl. Jenderal Sudirman Lot. 60, Senayan,
Senayan, Kebayoran Baru, Jakarta Selatan. Kebayoran Baru, South Jakarta. The
Perusahaan mulai beroperasi secara Company started commercial operations in
komersial pada tahun 1980. 1980.
Perusahaan dan entitas anak selanjutnya The Company and its subsidiaries are
disebut Grup. collectively referred to herein as the Group.
-6-
Page 10
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pemegang saham akhir Grup adalah The ultimate parent of the Group is LVMH
LVMH Louis Vuitton Moet Hennessy. Louis Vuitton Moet Hennessy.
b. Penawaran Umum Efek Perusahaan b. Public Offering of Shares
Pada tanggal 26 Mei 1992, Perusahaan On May 26, 1992, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market and
Lembaga Keuangan/ Bapepam dan LK atau Financial Institutions Supervisory Agency/
sekarang Otoritas Jasa Keuangan/ OJK) Bapepam-LK or currently Financial Services
dengan surat No. S-907/PM/1992 atas Authority/ OJK) in his Letter
Pernyataan Pendaftaran untuk menawarkan No. S-907/PM/1992 for the offering to the
1.500.000 sahamnya kepada masyarakat. public of its 1,500,000 shares. These shares
Saham-saham Perusahaan mulai tercatat di were listed on Indonesia Stock Exchange on
Bursa Efek Indonesia pada tanggal 21 Juli July 21, 1992.
1992.
Pada tanggal 31 Mei 1993, Perusahaan On May 31, 1993, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market
Lembaga Keuangan/ Bapepam dan LK atau and Financial Institutions Supervisory
sekarang Otoritas Jasa Keuangan/ OJK) Agency/ Bapepam-LK or currently Financial
dengan surat No. S-867a/PM/1993 atas Services Authority/ OJK) in his Letter
Pernyataan Pendaftarannya dalam rangka No. S-867a/PM/1993 for the issuance of
penerbitan hak memesan efek terlebih rights for 11,500,000 shares. These shares
dahulu, sejumlah 11.500.000 saham yang were listed on the Indonesia Stock
mulai tercatat di Bursa Efek Indonesia Exchange on June 28, 1993.
tanggal 28 Juni 1993.
Pada tanggal 17 Mei 1995, Perusahaan On May 17, 1995, the Company obtained the
memperoleh pernyataan efektif dari Ketua Notice of Effectivity from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam Capital Market Supervisory Agency
atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market and
Lembaga Keuangan/ Bapepam dan LK atau Financial Institutions Supervisory Agency/
sekarang Otoritas Jasa Keuangan/ OJK) Bapepam-LK or currently Financial
dengan surat No. S-560/PM/1995 atas Services Authority/ OJK) in his Letter
Pernyataan Pendaftaran dalam rangka No. S-560/PM/1995 for the issuance of
penerbitan hak memesan efek terlebih rights II to the stockholders for 110,400,000
dahulu yang ke II kepada para pemegang shares. These shares were listed in the
saham, sejumlah 110.400.000 saham yang Indonesia Stock Exchange on
mulai tercatat di Bursa Efek Indonesia June 8, 1995.
tanggal 8 Juni 1995.
Pada Rapat Umum Pemegang Saham Luar At the Extraordinary General Meeting of
Biasa tanggal 12 Desember 2023, para Shareholders on December 12, 2023, the
pemegang saham menyetujui untuk shareholders agreed to a stock split,
melakukan pemecahan saham dengan reducing the par value from Rp 250
mengubah nilai nominal saham dari Rp 250 (per share to Rp 125 per share, effective
per lembar saham menjadi from January 3, 2024 as per approval from
Rp 125 per lembar saham yang berlaku the Indonesia Stock Exchange. This change
efektif tanggal 3 Januari 2024 sesuai dengan was notarized by deed of public notary
persetujuan dari Bursa Efek Indonesia. Buntario Tigris Darmawa Ng, S.H., S.E.,
Perubahan ini diaktakan dengan M.H., No. 68 dated December 12, 2023
akta notaris Buntario Tigris Darmawa Ng, and was approved by the
S.H., S.E., M.H., No. 68 tanggal Ministry of Law and Human Rights
12 Desember 2023 dan disetujui oleh of the Republic of Indonesia in Decision
-7-
Page 11
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kementrian Hukum dan Hak Asasi Manusia Letter No. AHU-AH.01.03-0157600 dated
Republik Indonesia dalam Surat Keputusan December 18, 2023. According to letter from
No. AHU-AH.01.03-0157600 tanggal the Indonesia Stock Exchage (“IDX”) No. S-
18 Desember 2023. Berdasarkan surat dari 11064/BEI.PP2/12-2023 dated December
Bursa Efek Indonesia (“Bursa”) 20, 2023, IDX has approved the stock split of
No. S-11064/BEI.PP2/12-2023 tanggal the Company’s shares; therefore, the
20 Desember 2023, Bursa menyetujui Company’s shares recorded in the IDX
pelaksanaan stock split atas saham effective from January 3, 2024 became
perseroan; sehingga, saham perseroan 662,400,000 shares with par value of
yang dicatatkan di Bursa efektif sejak Rp 125. As at December 31, 2023, the
tanggal 3 Januari 2024 menjadi 662.400.000 Company’s shares totaled 331,200,000
lembar saham, dengan nilai shares, with par value of Rp 250.
nominal saham Rp 125. Pada tanggal
31 Desember 2023, saham perseroan
berjumlah 331.200.000 lembar saham,
dengan nilai nominal saham Rp 250.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, seluruh saham 31, 2023 all of the Company’s 662,400,000
Perusahaan atau sejumlah masing-masing shares and 331,200,000 shares,
662.400.000 dan 331.200.000 saham telah respectively, are listed in the Indonesia
tercatat di Bursa Efek Indonesia. Stock Exchange.
c. Entitas Anak yang Dikonsolidasikan c. Consolidated Subsidiaries
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, entitas anak yang 31, 2023, the subsidiaries which were
dikonsolidasikan termasuk persentase consolidated, including the respective
kepemilikan Perusahaan adalah sebagai percentages of ownership held by the
berikut: Company, follows:
Persentase kepemilikan/ Tahun Operasi Jumlah Aset (Sebelum Eliminasi) /
Percentage of Ownership Komersial/ Total Assets (Before Elimination)
Domisili/ 30 September 2024/ 31 Desember 2023/ Start of Commercial 30 September 2024/ 31 Desember 2023/ Jenis Usaha/
Entitas Anak/Subsidiaries Domicile September 30, 2024 December 31, 2023 Operations September 30, 2024 December 31, 2023 Principal Activity
Kepemilikan langsung / Direct ownership
PT Inti Dufree Promosindo (IDP) Jakarta 99,88 1991 566.248.972.987 605.731.599.509 Toko Bebas Bea/Trading
PT Karya Prima Unggulan Jakarta 99,96 2014 316.663.556.577 277.121.247.069 Ritel/Retail
PT Sukses Garda Mulia Jakarta 99,90 - *) 5.401.651.537 5.383.451.495 Ritel/Retail
Kepemilikan tidak langsung / Indirect ownership
PT Arthamulia Indah (AMI) Jakarta
dimiliki IDP dengan kepemilikan/
owned by IDP 99,67% 99,55 1993 **) 1.871.212.003 1.928.649.033 Toko Bebas Bea/Trading
PT Cahaya Retilindo (CR) Jakarta
dimiliki IDP dengan kepemilikan/
owned by IDP 99 ,9% 99,78 - *) 1.057.851.193 1.069.029.566 Toko Bebas Bea/Trading
*) Belum melakukan aktivitas komersial/has not yet started operations
**) entitas anak tidak aktif/non operating subsidiary
Pada tahun 2018, IDP, entitas anak, In 2018, IDP, a subsidiary, increased the
menambah persentase kepemilikannya di percentage of ownership in PT Cahaya
PT Cahaya Retilindo (CR) dari 70% menjadi Retilindo (CR) from 70% to 99.9%.
99,9%. Efek dari kenaikan persentase The impact of this increase in ownership
kepemilikan sejumlah Rp 278.907.423 interest amounting to Rp 278,907,423 is
dicatat sebagai “Selisih Nilai Transaksi shown as “Difference in Value Arising from
dengan Kepentingan Non Pengendali” Transaction with Non-Controlling Interest” in
dalam laporan posisi keuangan the consolidated statement of financial
konsolidasian. position.
Kepentingan nonpengendali dari entitas The noncontrolling interests in subsidiaries
anak dianggap tidak material, sehingga, are not considered material, thus, the Group
Grup tidak menyajikan mengenai has not incorporated in the consolidated
pengungkapan yang disyaratkan untuk financial statements the required disclosures
kepentingan nonpengendali yang material for material noncontrolling interest of PSAK
-8-
Page 12
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
dalam laporan keuangan konsolidasian No.67, “Disclosures of Interests in Other
sesuai PSAK No. 67, “Pengungkapan Entities”.
Kepentingan Dalam Entitas Lain”.
d. Karyawan, Direksi, dan Dewan Komisaris d. Employees, Directors, and Board of
Commissioners
Pada tanggal 30 September 2024, susunan As of September 30, 2024, based on a
pengurus Perusahaan berdasarkan Rapat resolution on the Extraordinary General
Umum Pemegang Saham Luar Biasa yang Shareholders’ Meeting held on June 14,
diadakan pada tanggal 14 Juni 2024 yang 2024 as documented in Notarial Deed No.
didokumentasikan dalam Akta No. 58 dari 58 of Buntario Tigris Darmawa Ng, S.H.,
Buntario Tigris Darmawa Ng, S.H., S.E., S.E., M.H., public notary in Jakarta, the
M.H., notaris di Jakarta, adalah sebagai Company’s management consists of the
berikut: following:
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Jonathan Tahir : President Commissioner
Wakil Presiden Komisaris : Timothy Tin Ching Tang : Vice President Commissioner
Komisaris : Kevin Quoc Hong : Commissioners
Ronald Kumalaputra
Komisaris Independen : Drs. Aryanto Agus Mulyo : Independent Commissioners
Godman Hianglin Gn
Drs. Dai Bachtiar, S.H.
Direksi Directors
Presiden Direktur : Ir. Wong Budi Setiawan : President Director
Wakil Presiden Direktur : Wei Lawrence Lai : Vice President Director
Direktur : Milan Rabold : Directors
Vinay Lamba
Victoria Tahir
Harry Wangidjaja
Pada tanggal 31 Desember 2023, susunan As of December 31, 2023 based on a
pengurus Perusahaan berdasarkan Rapat resolution on the Extraordinary General
Umum Pemegang Saham Luar Biasa yang Shareholders’ Meeting held on June 13,
diadakan pada tanggal 13 Juni 2023 yang 2023 as documented in Notarial Deed No.
didokumentasikan dalam Akta No. 47 dari 47 of Buntario Tigris Darmawa Ng, S.H.,
Buntario Tigris Darmawa Ng, S.H., S.E., S.E., M.H., public notary in Jakarta, the
M.H., notaris di Jakarta, adalah sebagai Company’s management consists of the
berikut: following:
Dewan Komisaris Board of Commissioners
Presiden Komisaris : Jonathan Tahir : President Commissioner
Wakil Presiden Komisaris : Timothy Tin Ching Tang : Vice President Commissioner
Komisaris : Sun Perng Fey : Commissioners
Ronald Kumalaputra
Komisaris Independen : Drs. Aryanto Agus Mulyo : Independent Commissioners
Gn Hiang Lin
Drs. Dai Bachtiar, S.H.
-9-
Page 13
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Direksi Directors
Presiden Direktur : Ir. Wong Budi Setiawan : President Director
Wakil Presiden Direktur : Wei Lawrence Lai : Vice President Director
Direktur : Milan Rabold : Directors
Andrea Crippa
Victoria Tahir
Harry Wangidjaja
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, susunan Komite Audit 31, 2023, the composition of Audit
adalah sebagai berikut: Committee follows:
Komite Audit Audit Committee
Ketua Komite Audit : Gn Hiang Lin : Head of Audit Committee
Anggota Komite Audit : Elisia Sowiti Sutrisna, SE : Members of Audit Committee
Estu Sudarmanik
Sebagai perusahaan publik, Perusahaan As a public company, the Group has
telah memiliki Komisaris Independen dan Independent Commissioners and an Audit
Komite Audit yang diwajibkan oleh Bapepam Committee as required by Bapepam-LK
dan LK (sekarang Otoritas Jasa (currently Financial Services Authority).
Keuangan/OJK).
Personel manajemen kunci Grup terdiri dari Key management personel of the Group
Komisaris dan Direksi. consists of Commissioners and Directors.
Jumlah karyawan Perusahaan (tidak diaudit) The Company had a total number of
adalah 2 pada 30 September 2024 dan 31 employees (unaudited) of 2 as of September
Desember 2023. Jumlah rata-rata karyawan 30, 2024 and December 31, 2023. Total
Grup (tidak diaudit) adalah 647 karyawan consolidated average number of employees
pada 30 September 2024 dan 732 karyawan of the Group (unaudited) is 647 as of
pada 31 Desember 2023. September 30, 2024 and 732 as of
December 31, 2023.
e. Penyelesaian Laporan Keuangan e. Completion of the Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian The consolidated financial statements of
PT Sona Topas Tourism Industry Tbk dan PT Sona Topas Tourism Industry Tbk and its
entitas anak untuk tahun yang berakhir subsidiaries for the year ended
30 September 2024 telah diselesaikan dan September 30, 2024 were completed and
diotorisasi untuk terbit oleh Direksi authorized for issuance on October 29, 2024
Perusahaan pada tanggal 29 Oktober 2024. by the Company’s Directors who are
Direksi Perusahaan bertanggung jawab atas responsible for the preparation and
laporan keuangan konsolidasian tersebut. presentation consolidated financial
statements.
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
a. Dasar Penyusunan dan Pengukuran a. Basis of Consolidated Financial
Laporan Keuangan Konsolidasian Statements Preparation and
Measurement
Laporan keuangan konsolidasian disusun The consolidated financial statements have
dan disajikan dengan menggunakan Standar been prepared and presented in accordance
Akuntansi Keuangan di Indonesia, meliputi with Indonesian Financial Accounting
pernyataan dan interpretasi yang diterbitkan Standards “SAK”, which comprise the
oleh Dewan Standar Akuntansi Keuangan statements and interpretations issued by the
- 10 -
Page 14
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Ikatan Akuntan Indonesia (IAI) dan Dewan Board of Financial Accounting Standards of
Standar Akuntansi Syariah IAI, dan the Indonesian Institute of Accountants (IAI)
Peraturan OJK No. VIII.G.7 tentang and the Board of Sharia Accounting
“Penyajian dan Pengungkapan Laporan Standards of IAI and OJK Regulation No.
Keuangan Emiten atau Perusahaan Publik”. VIII.G.7 regarding “Presentation and
Disclosures of Public Companies’ Financial
Statements”. Such consolidated financial
statements are an English translation of the
Group’s statutory report in Indonesia.
Dasar pengukuran laporan keuangan The measurement basis used is the
konsolidasian ini adalah konsep biaya historical cost, except for certain accounts
perolehan, kecuali beberapa akun tertentu which are measured on the bases described
disusun berdasarkan pengukuran lain, in the related accounting policies. The
sebagaimana diuraikan dalam kebijakan consolidated financial statements, except for
akuntansi masing-masing akun tersebut. the consolidated statements of cash flows,
Laporan keuangan konsolidasian ini disusun are prepared under the accrual basis of
dengan metode akrual, kecuali laporan arus accounting.
kas konsolidasian.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows
dengan menggunakan metode langsung are prepared using the direct method with
dengan mengelompokkan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi, dan pendanaan. investing, and financing activities.
Kebijakan akuntansi yang diterapkan The accounting policies adopted in the
dalam penyusunan laporan keuangan preparation of the consolidated financial
konsolidasian untuk tahun yang berakhir statements for the year ended
30 September 2024 adalah konsisten September 30, 2024 are consistent with
dengan kebijakan akuntansi yang diterapkan those adopted in the preparation of the
dalam penyusunan laporan keuangan consolidated financial statements for the
konsolidasian untuk tahun yang berakhir year ended December 31, 2023.
31 Desember 2023.
Mata uang yang digunakan dalam The currency used in the preparation and
penyusunan dan penyajian laporan presentation of the consolidated financial
keuangan konsolidasian adalah mata uang statements is the Indonesian Rupiah
Rupiah (Rupiah) yang juga merupakan mata (Rupiah) which is also the functional
uang fungsional Perusahaan. currency of the Company.
b. Prinsip Konsolidasi b. Principles of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements
laporan keuangan Perusahaan dan entitas- incorporate the financial statements of the
entitas (termasuk entitas terstruktur) yang Company and entities controlled by the
dikendalikan oleh Perusahaan dan entitas Company and its subsidiaries (the Group).
anak (Grup). Pengendalian diperoleh Control is achieved when the Group has all
apabila Grup memiliki seluruh hal berikut ini: the following:
kekuasaan atas investee; power over the investee;
eksposur atau hak atas imbal hasil is exposed, or has rights, to variable
variabel dari keterlibatannya dengan returns from its involvement with the
investee; dan investee; and
kemampuan untuk menggunakan the ability to use its power to affect its
kekuasaannya atas investee untuk returns.
mempengaruhi jumlah imbal hasil
Grup.
Pengkonsolidasian entitas anak dimulai Consolidation of a subsidiary begins when
pada saat Grup memperoleh pengendalian the Group obtains control over the subsidiary
- 11 -
Page 15
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
atas entitas anak dan berakhir pada saat and ceases when the Group losses control
Grup kehilangan pengendalian atas entitas of the subsidiary. Specifically, income and
anak. Secara khusus, penghasilan dan expenses of a subsidiary acquired or
beban entitas anak yang diakuisisi atau disposed of during the year are included in
dilepaskan selama tahun berjalan termasuk the consolidated statement of profit or loss
dalam laporan laba rugi dan penghasilan and other comprehensive income from the
komprehensif lain konsolidasian sejak date the Group gains control until the date
tanggal Grup memperoleh pengendalian when the Group ceases to control the
sampai dengan tanggal Grup kehilangan subsidiary.
pengendalian atas entitas anak.
Seluruh aset dan liabilitas, ekuitas, All intragroup assets and liabilities, equity,
penghasilan, beban dan arus kas dalam intra income, expenses and cash flows relating to
kelompok usaha terkait dengan transaksi transactions between members of the Group
antar entitas dalam Grup dieliminasi secara are eliminated in full on consolidation.
penuh dalam laporan keuangan
konsolidasian.
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada comprehensive income are attributed to the
pemilik Perusahaan dan kepentingan owners of the Parent Company and to the
nonpengendali (KNP) meskipun hal tersebut non-controling interest (NCI) even if this
mengakibatkan KNP memiliki saldo defisit. results in the NCI having a deficit balance.
KNP disajikan dalam laporan laba rugi dan NCI are presented in the consolidated
penghasilan komprehensif lain statement of profit or loss and other
konsolidasian dan dalam ekuitas pada comprehensive income and under the equity
laporan posisi keuangan konsolidasian, section of the consolidated statement of
terpisah dari bagian yang dapat diatribusikan financial position, respectively, separately
kepada pemilik Perusahaan. from the corresponding portion attributable
to owners of the Parent Company.
Transaksi dengan KNP yang tidak Transactions with NCI that do not result in
mengakibatkan hilangnya pengendalian loss of control are accounted for as equity
dicatat sebagai transaksi ekuitas. Selisih transactions. The difference between the fair
antara nilai wajar imbalan yang dialihkan value of any consideration paid and the
dengan bagian relatif atas nilai tercatat aset relevant share acquired of the carrying value
bersih entitas anak yang diakuisisi dicatat di of net assets of the subsidiary is recorded in
ekuitas. Keuntungan atau kerugian dari equity. Gains or losses on disposals to NCI
pelepasan kepada KNP juga dicatat di are also recorded in equity.
ekuitas.
c. Penjabaran Mata Uang Asing c. Foreign Currency Translation
Mata Uang Fungsional dan Pelaporan Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan Items included in the financial statements of
keuangan setiap entitas dalam Grup diukur each of the Group’s companies are
menggunakan mata uang dari lingkungan measured using the currency of the primary
ekonomi utama dimana Perusahaan economic environment in which the entity
beroperasi (mata uang fungsional). operates (the functional currency).
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah, yang merupakan mata uang presented in Rupiah which is the Company’s
fungsional Perusahaan dan mata uang functional and the Group’s presentation
penyajian Grup. currency.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Transaksi dan Saldo Transactions and Balances
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, kurs konversi yakni kurs 31, 2023, the conversion rates used by the
tengah Bank Indonesia, yang digunakan Group were the middle rates of Bank
oleh Grup adalah sebagai berikut: Indonesia as follows:
Mata Uang Asing/ 30 September 2024/ 31 Desember 2023/
Foreign Currency September 30, 2024 December 31, 2023
1 Pound Sterling/Pound Sterling (GBP) 20.237 19.760
1 Euro/Euro (EUR) 16.852 17.140
1 Dolar Amerika Serikat/United States Dollar (USD) 15.138 15.416
1 Dolar Singapura/Singapore Dollar (SGD) 11.788 11.712
1 Ringgit Malaysia/Malaysia Ringgit (MYR) 3.675 3.342
1 Yuan China/China Yuan (CNY) 2.159 2.170
1 Yen Jepang/Japanese Yen (JPY) 106 110
1 Won Korea/Korea Won (KRW) 12 12
d. Transaksi Pihak Berelasi d. Transactions with Related Parties
Orang atau entitas dikategorikan sebagai A person or entity is considered a related
pihak berelasi Grup apabila memenuhi party of the Group if it meets the definition of
definisi pihak berelasi berdasarkan a related party in PSAK No. 7 “Related Party
PSAK No. 7 “Pengungkapan Pihak-pihak Disclosures”.
Berelasi”.
Semua transaksi signifikan dengan pihak All significant transactions with related
berelasi telah diungkapkan dalam laporan parties are disclosed in the consolidated
keuangan konsolidasian. financial statements.
e. Klasifikasi Lancar dan Tidak Lancar e. Current and Non-current Classification
Grup menyajikan aset dan The Group presents assets and liabilities in
liabilitas dalam laporan posisi keuangan the consolidated statement of financial
konsolidasian berdasarkan klasifikasi position based on current/non-current
lancar/tidak lancar. Suatu aset disajikan classification. An asset is current when it is:
lancar bila:
i). akan direalisasi, dijual atau dikonsumsi i). expected to be realized or intended to be
dalam siklus operasi normal, sold or consumed in the normal
operating cycle,
ii). untuk diperdagangkan, atau ii). held primarily for the purpose of trading,
or
iii). akan direalisasi dalam 12 bulan setelah iii). expected to be realized within 12 months
tanggal pelaporan, atau kas atau setara after the reporting period, or cash or cash
kas, kecuali yang dibatasi equivalents unless restricted from being
penggunaannya atau akan digunakan exchanged or used to settle a liability for
untuk melunasi suatu liabilitas dalam at least 12 months after the reporting
paling lambat 12 bulan setelah tanggal period.
pelaporan.
Seluruh aset lain diklasifikasikan sebagai All other assets are classified as noncurrent.
tidak lancar.
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Page 17
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Suatu liabilitas disajikan jangka pendek bila: A liability is current when it is:
i). akan dilunasi dalam siklus operasi i). expected to be settled in the normal
normal, operating cycle,
ii). untuk diperdagangkan, ii). held primarily to the purpose of trading,
iii). akan dilunasi dalam 12 bulan setelah iii). due to be settled within 12 months after
tanggal pelaporan, atau the reporting period, or
iv). tidak ada hak tanpa syarat untuk iv). there is no unconditional right to defer
menangguhkan pelunasannya dalam the settlement of the liability for at least
paling tidak 12 bulan setelah tanggal 12 months after the reporting period.
pelaporan.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as
jangka panjang. noncurrent.
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Setara kas Cash consists of cash on hand and in banks.
adalah semua investasi yang bersifat jangka Cash equivalents are short-term, highly
pendek dan sangat likuid yang dapat segera liquid investments that are readily
dikonversikan menjadi kas dengan jatuh convertible to known amounts of cash with
tempo dalam waktu tiga (3) bulan atau original maturities of three (3) months or less
kurang sejak tanggal penempatannya, dan from the date of placements, and which are
yang tidak dijaminkan serta tidak dibatasi not used as collateral and are not restricted.
pencairannya.
g. Instrumen Keuangan g. Financial Instruments
Grup menerapkan PSAK No. 71, Instrumen The Group has applied PSAK No. 71,
Keuangan, mengenai pengaturan instrumen Financial Instruments, which set the
keuangan terkait klasifikasi dan pengukuran, requirements in classification and
penurunan nilai atas instrumen keuangan measurement, impairment in value of
dan akuntansi lindung nilai. financial assets and hedge accounting.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, Grup memiliki instrumen 31, 2023, the Group has financial assets at
keuangan pada kategori aset keuangan amortized cost, financial assets at fair value
pada biaya perolehan diamortisasi, aset through other comprehensive income and
keuangan yang diukur pada nilai wajar financial liabilities at amortized cost
melalui penghasilan komprehensif lain dan categories. Thus, accounting policies related
liabilitas keuangan yang diukur dengan to financial assets at FVPL and financial
biaya diamortisasi. Oleh karena itu, liabilities at FVPL or FVOCI were not
kebijakan akuntansi terkait dengan disclosed.
instrumen keuangan dalam kategori aset
keuangan yang diukur pada nilai wajar
melalui laba rugi dan liabilitas keuangan
yang diukur dengan nilai wajar melalui laba
rugi atau melalui penghasilan komprehensif
lain tidak diungkapkan.
Aset Keuangan Financial Assets
Grup mengklasifikasikan aset keuangan The Group classifies its financial assets in
sesuai dengan PSAK No. 71, Instrumen accordance with PSAK No. 71, Financial
Keuangan, sehingga setelah pengakuan Instruments, that classifies financial assets
awal aset keuangan diukur pada biaya as subsequently measured at amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through comprehensive
- 14 -
Page 18
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
penghasilan komprehensif lain atau nilai income or fair value through profit or loss, on
wajar melalui laba rugi, dengan the basis of both:
menggunakan dua dasar, yaitu:
(a) Model bisnis Grup dalam mengelola (a) The Group’s business model for
aset keuangan; dan managing the financial assets; and
(b) Karakteristik arus kas kontraktual dari (b) The contractual cash flow
aset keuangan. characteristics of the financial assets.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, aset keuangan Grup terdiri 31, 2023, the Group’s financial assets
dari aset keuangan pada biaya perolehan consist of financial assets at amortized cost
diamortisasi dan aset keuangan yang diukur and financial assets at fair value through
pada nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
1. Aset keuangan pada biaya perolehan 1. Financial assets at amortized cost
diamortisasi
Aset keuangan diukur pada biaya A financial asset is measured at
perolehan diamortisasi jika kedua amortized cost if both of the following
kondisi berikut terpenuhi: conditions are met:
(a) Aset keuangan dikelola dalam (a) The financial asset is held within
model bisnis yang bertujuan a business model whose
untuk memiliki aset keuangan objective is to hold financial
dalam rangka mendapatkan arus assets in order to collect
kas kontraktual; dan contractual cash flows; and
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial assets give rise on
pada tanggal tertentu yang specified dates to cash flows that
semata dari pembayaran pokok are solely payments of principal
dan bunga dari jumlah pokok and interest on the principal
terutang. amount outstanding.
Aset keuangan pada biaya perolehan Financial assets at amortized cost is
diamortisasi diukur pada jumlah yang measured at initial amount minus the
diakui saat pengakuan awal dikurangi principal repayments, plus or minus the
pembayaran pokok, ditambah atau cumulative amortization using the
dikurangi dengan amortisasi kumulatif effective interest method of any
menggunakan metode suku bunga difference between that initial amount
efektif yang dihitung dari selisih antara and the maturity amount, adjusted for
nilai awal dan nilai jatuh temponya, dan allowance for impairment.
dikurangi dengan cadangan kerugian
penurunan nilai.
Pada tanggal 30 September 2024 dan As of September 30, 2024 and
31 Desember 2023, kategori ini December 31, 2023, the Group’s cash
meliputi kas dan setara kas, piutang and cash equivalents, trade accounts
usaha, piutang lain-lain, piutang pihak receivable, other accounts receivable,
berelas dan uang jaminan yang dimiliki due from a related party and guarantee
oleh Grup. deposits are included in this category.
2. Aset keuangan yang diukur pada 2. Financial assets at fair value through
nilai wajar melalui penghasilan other comprehensive income
komprehensif lain
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset keuangan diukur pada nilai wajar A financial asset is measured at fair
melalui penghasilan komprehensif lain value through other comprehensive
jika kedua kondisi berikut terpenuhi: income if both of the following
conditions are met:
(a) Aset keuangan dikelola (a) The financial asset is held within
dalam model bisnis yang a business model whose
tujuannya akan terpenuhi dengan objective is achieved by both
mendapatkan arus kas collecting contractual cash flows
kontraktual dan menjual aset and selling financial assets; and
keuangan; dan
(b) Persyaratan kontraktual dari aset (b) The contractual terms of the
keuangan menghasilkan arus kas financial asset give rise on
pada tanggal tertentu yang specified dates to cash flows that
semata dari pembayaran pokok are solely payments of principal
dan bunga dari jumlah pokok and interest on the principal
terutang. amount outstanding.
Aset keuangan berupa surat Debt securities financial assets which
berharga utang yang diukur pada are initially measured at fair value
nilai wajar melalui penghasilan through comprehensive income are
komprehensif lain selanjutnya subsequently measured at fair value
diukur pada nilai wajar dikurangi less allowance for impairment, with
dengan cadangan kerugian penurunan unrealized gains or losses recognized
nilai, dengan keuntungan atau in other comprehensive income until
kerugian yang belum direalisasi diakui the financial assets are derecognized
dalam penghasilan komprehensif lain, or reclassified, at which time the
sampai aset keuangan tersebut cumulative gain or loss is reclassified
dihentikan pengakuannya atau to profit or loss. Gains or losses from
direklasifikasi, dimana pada saat itu impairment and foreign exchange and
akumulasi keuntungan atau kerugian interest calculated using effective
direklasifikasi ke laba rugi. Keuntungan interest method are recognized in profit
atau kerugian penurunan nilai dan or loss.
selisih kurs dan bunga yang dihitung
menggunakan metode suku bunga
efektif diakui dalam laba rugi.
Aset keuangan berupa instrumen Equity securities financial assets which
ekuitas yang diukur pada nilai wajar are initially measured at fair value
melalui penghasilan komprehensif lain through comprehensive income are
selanjutnya diukur pada nilai wajar, subsequently measured at fair value,
dengan keuntungan atau kerugian with unrealized gains or losses
yang belum direalisasi diakui dalam recognized in other comprehensive
penghasilan komprehensif lain. Saat income. At the time the financial assets
aset keuangan tersebut dihentikan are derecognized or reclassified, the
pengakuannya atau direklasifikasi, cumulative gain or loss is reclassified
akumulasi keuntungan atau kerugian to retained earnings.
direklasifikasi ke saldo laba.
Pada tanggal 30 September 2024 dan As of September 30, 2024 and
31 Desember 2023, kategori ini December 31, 2023, the Group’s
meliputi investasi Grup dalam saham investments in shares of stock of PT
PT Kura Kura sebesar Rp Kura Kura amounting to Rp
905.000.000. 905,000,000 is classified in this
category.
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Page 20
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Liabilitas Keuangan dan Instrumen Financial Liabilities and Equity
Ekuitas Instruments
Liabilitas keuangan dan instrumen ekuitas Financial liabilities and equity instruments of
Grup diklasifikasikan berdasarkan substansi the Group are classified according to the
perjanjian kontraktual serta definisi liabilitas substance of the contractual arrangements
keuangan dan instrumen ekuitas. Kebijakan entered into and the definitions of a financial
akuntansi yang diterapkan atas instrumen liability and equity instrument. The
keuangan tersebut diungkapkan berikut ini. accounting policies adopted for specific
financial instruments are set out below.
Instrumen Ekuitas Equity Instruments
Instrumen ekuitas adalah setiap kontrak An equity instrument is any contract that
yang memberikan hak residual atas aset evidences a residual interest in the assets of
suatu entitas setelah dikurangi dengan an entity after deducting all of its liabilities.
seluruh liabilitasnya. Instrumen ekuitas Equity instruments are recorded at the
dicatat sejumlah hasil yang diterima, setelah proceeds received, net of direct issue costs.
dikurangkan dengan biaya penerbitan
langsung.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan dalam lingkup PSAK Financial liabilities within the scope
No. 71 diklasifikasikan sebagai berikut: of PSAK No. 71 are classified as follows:
(i) liabilitas keuangan yang diukur dengan (i) financial liabilities at amortized cost,
biaya diamortisasi, (ii) liabilitas keuangan (ii) financial liabilities at fair value through
yang diukur dengan nilai wajar melalui profit and loss (FVPL). The Group
laba rugi. Grup menentukan klasifikasi determines the classification of its financial
liabilitas keuangan pada saat pengakuan liabilities at initial recognition.
awal.
Seluruh liabilitas keuangan diakui pada All financial liabilities are recognized initially
awalnya sebesar nilai wajar dan, dalam at fair value and, in the case of loans and
hal pinjaman dan utang, termasuk borrowings, inclusive of directly attributable
biaya transaksi yang dapat diatribusikan transaction costs and subsequently
secara langsung dan selanjutnya diukur measured at amortized cost using the
pada biaya perolehan diamortisasi dengan effective interest rate method. The
menggunakan metode suku bunga efektif. amortization of the effective interest rate is
Amortisasi suku bunga efektif disajikan included in finance costs in profit or loss.
sebagai bagian dari beban keuangan
dalam laba rugi.
Liabilitas keuangan yang diukur pada Financial liabilities at amortized cost
biaya perolehan diamortisasi
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost is
diamortisasi diukur pada jumlah yang diakui measured at initial amount minus the
saat pengakuan awal dikurangi pembayaran principal repayments, plus or minus the
pokok, ditambah atau dikurangi dengan cumulative amortization using the effective
amortisasi kumulatif menggunakan metode interest method of any difference between
suku bunga efektif yang dihitung dari selisih that initial amount and the maturity amount.
antara nilai awal dan nilai jatuh temponya.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, kategori ini meliputi utang 31, 2023, the Group’s trade accounts
usaha, utang lain-lain dan beban akrual yang payable, other payable and accrued
dimiliki oleh Grup. expenses are included in this category.
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Page 21
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and
saling hapus dan nilai bersihnya disajikan the net amount reported in the consolidated
dalam laporan posisi keuangan statement of financial position if, and only if,
konsolidasian jika, dan hanya jika, Grup saat there is a currently enforceable right to offset
ini memiliki hak yang berkekuatan hukum the recognized amounts and there is
untuk melakukan saling hapus atas jumlah intention to settle on a net basis, or to realize
yang telah diakui tersebut; dan berniat untuk the asset and settle the liability
menyelesaikan secara neto atau untuk simultaneously.
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
Reklasifikasi Aset Keuangan Reclassifications of Financial Assets
Sesuai dengan ketentuan PSAK No. 71, In accordance with PSAK No. 71, Financial
Instrumen Keuangan, Grup mereklasifikasi Instruments, the Group reclassifies its
seluruh aset keuangan dalam kategori yang financial assets when, and only when, the
terpengaruh, jika dan hanya jika, Grup Group changes its business model for
mengubah model bisnis untuk pengelolaan managing financial assets. While, any
aset keuangan tersebut. Sedangkan, financial liabilities shall not be reclassified.
liabilitas keuangan tidak direklasifikasi.
Penurunan nilai aset keuangan Impairment of Financial Assets
Grup selalu mengakui kerugian kredit The Group always recognizes lifetime
ekspektasian (ECL) sepanjang umur expected credit losses (ECL) for trade
untuk piutang usaha. Kerugian kredit account receivable. The expected credit
ekspektasian atas aset keuangan diestimasi losses on these financial assets are
menggunakan pendekatan tingkat kerugian estimated using loss rate approach based on
berdasarkan pengalaman kerugian kredit the Group’s historical credit loss experience,
historis Grup, disesuaikan dengan kondisi adjusted for general economic conditions
ekonomi umum dan penilaian baik atas and an assessment of both the current as
kondisi kini maupun perkiraan masa depan well as the forecast direction of conditions at
pada tanggal pelaporan, termasuk nilai the reporting date, including time value of
waktu atas uang jika tepat. money where appropriate.
Untuk seluruh instrumen keuangan lainnya, For all other financial instruments, the Group
Grup mengakui ECL sepanjang umur ketika recognizes lifetime ECL when there has
telah ada peningkatan risiko kredit yang been a significant increase in credit risk
signifikan sejak pengakuan awal. Jika since initial recognition. If, on the other hand,
sebaliknya, risiko kredit pada instrumen the credit risk on the financial instrument has
keuangan tidak meningkat secara signifikan not increased significantly since initial
sejak pengakuan awal, Grup mengukur recognition, the Group measures the loss
penyisihan kerugian untuk instrumen allowance for that financial instrument at an
keuangan tersebut sejumlah ECL 12 bulan. amount equal to 12- month ECL. The
Penilaian apakah ECL sepanjang umur assessment of whether lifetime ECL should
harus diakui didasarkan pada peningkatan be recognized is based on significant
signifikan dalam kemungkinan terjadinya increases in the likelihood or risk of a default
atau pada risiko gagal bayar sejak occurring since initial recognition instead of
pengakuan awal dan bukan didasarkan bukti on evidence of a financial asset being credit
aset keuangan yang mengalami kerugian impaired at the reporting date or an actual
kredit pada tanggal pelaporan atau kejadian default occurring. Lifetime ECL represents
gagal bayar sebenarnya. ECL sepanjang the expected credit losses that will result
umur merupakan kerugian kredit from all possible default events over the
ekspetasian yang timbul dari seluruh expected life of a financial instrument. In
kemungkinan peristiwa gagal bayar selama contrast, 12-month ECL represents the
perkiraan umur instrumen keuangan. portion of lifetime ECL that is expected to
- 18 -
Page 22
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Sebaliknya, ECL 12 bulan mewakili porsi result from default events on a financial
ECL sepanjang umur yang timbul dari instrument that are possible within
peristiwa gagal bayar pada instrumen 12 months after the reporting date.
keuangan yang mungkin terjadi dalam
12 bulan setelah tanggal pelaporan.
Penghentian Pengakuan Aset dan Derecognition of Financial Assets and
Liabilitas Keuangan Liabilities
(1) Aset Keuangan (1) Financial Assets
Aset keuangan (atau bagian dari aset Financial asset (or, where applicable, a
keuangan atau kelompok aset part of a financial asset or part of a
keuangan serupa) dihentikan group of similar financial assets) is
pengakuannya jika: derecognized when:
a. Hak kontraktual atas arus kas a. The contractual right to receive
yang berasal dari aset keuangan cash flows from these asset have
tersebut berakhir atau aset telah ceased to exist or assets have
dialihkan; been transferred;
b. Grup telah mengalihkan haknya b. the Group has transferred its right
untuk menerima arus kas dari to receive cash flows from the
aset keuangan tersebut atau asset or has assumed an
menanggung kewajiban untuk obligation to pay the received
membayar arus kas yang diterima cash flow in full without material
tersebut tanpa penundaan yang delay to a third party under a
signifikan terhadap pihak ketiga “pass-through” arrangement, and
melalui satu kesepakatan either (i) the Group has
penyerahan dan (i) telah transferred substantially all the
mentransfer secara substansial risks and rewards of the asset, or
seluruh risiko dan manfaat atas (ii) the Group has neither
aset keuangan, atau (ii) secara transferred nor retained
substansial tidak mentransfer substantially all the risks and
atau tidak memiliki seluruh risiko rewards of the asset, but has
dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mengalihkan
pengendalian atas aset
keuangan tersebut.
(2) Liabilitas Keuangan (2) Financial Liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized
pengakuannya jika liabilitas keuangan when the obligation under the contract
tersebut berakhir, dibatalkan, atau is discharged, cancelled or has
telah kadaluarsa. expired.
h. Pengukuran Nilai Wajar h. Fair Value Measurement
Pengukuran nilai wajar didasarkan pada The fair value measurement is based on the
asumsi bahwa transaksi untuk menjual aset presumption that the transaction to sell the
atau mengalihkan liabilitas akan terjadi: asset or transfer the liability takes place
either:
di pasar utama untuk aset atau liabilitas in the principal market for the asset or
tersebut atau; liability or;
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
jika tidak terdapat pasar utama, di pasar in the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Grup harus memiliki akses ke pasar utama The Group must have access to the principal
atau pasar yang paling menguntungkan or the most advantageous market at the
pada tanggal pengukuran. measurement date.
Nilai wajar aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that
pelaku pasar ketika menentukan harga aset market participants would use when pricing
atau liabilitas tersebut, dengan asumsi the asset or liability, assuming that market
bahwa pelaku pasar bertindak dalam participants act in their economic best
kepentingan ekonomi terbaiknya. interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market
untuk menghasilkan manfaat ekonomik participant’s ability to generate economic
dengan menggunakan aset dalam benefits by using the asset in its highest and
penggunaan tertinggi dan terbaiknya, atau best use or by selling it to another market
dengan menjualnya kepada pelaku pasar participant that would use the asset in its
lain yang akan menggunakan aset tersebut highest and best use.
dalam penggunaan tertinggi dan terbaiknya.
Ketika Grup menggunakan teknik penilaian, When the Group uses valuation techniques,
maka Grup memaksimalkan penggunaan it maximizes the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimizing the use of
dan meminimalkan penggunaan input yang unobservable inputs.
tidak dapat diobservasi.
Seluruh aset dan liabilitas yang mana nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan dalam is measured or disclosed in the consolidated
laporan keuangan konsolidasian, financial statements are categorized within
dikategorikan dalam hirarki nilai wajar the fair value hierarchy as follows:
sebagai berikut:
Level 1 – harga kuotasian (tanpa Level 1 - Quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik; assets or liabilities;
Level 2 – teknik penilaian dimana level Level 2 - Valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant
pengukuran nilai wajar dapat to the fair value measurement is directly
diobservasi, baik secara langsung or indirectly observable;
maupun tidak langsung;
Level 3 – teknik penilaian dimana level Level 3 - Valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant
pengukuran nilai wajar tidak dapat to the fair value measurement is
diobservasi. unobservable.
Untuk aset dan liabilitas yang diukur pada For assets and liabilities that are recognized
nilai wajar secara berulang dalam laporan in the consolidated financial statements on a
keuangan konsolidasian, maka Grup recurring basis, the Group determines
menentukan apakah telah terjadi transfer di whether there are transfers between levels
antara level hirarki dengan menilai kembali in the hierarchy by re-assessing
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pengkategorian level nilai wajar pada setiap categorization at the end of each reporting
akhir periode pelaporan. period.
i. Persediaan i. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net
atau nilai realisasi bersih, mana yang lebih realizable value, whichever is lower. Cost is
rendah (the lower of cost and net realizable determined by using the first-in, first-out
value). Biaya persediaan ditentukan (FIFO) method. Net realizable value of these
berdasarkan metode masuk pertama keluar inventories is the current replacement cost.
pertama (MPKP). Nilai realisasi bersih
adalah estimasi harga jual dalam kondisi
normal usaha dikurangi estimasi biaya
penjualan.
j. Biaya Dibayar Dimuka j. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan beneficial or contract periods using the
menggunakan metode garis lurus. straight-line method.
k. Aset Tetap k. Property and Equipment
Aset tetap dinyatakan berdasarkan biaya Property and equipment are carried at cost,
perolehan, tetapi tidak termasuk biaya excluding day to day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any
penyusutan dan akumulasi rugi penurunan impairment in value.
nilai, jika ada.
Biaya perolehan awal aset tetap meliputi The initial cost of property and equipment
harga perolehan, termasuk bea impor dan consists of its purchase price, including
pajak pembelian yang tidak boleh import duties and taxes and any directly
dikreditkan dan biaya-biaya yang dapat attributable costs in bringing the property
diatribusikan secara langsung untuk and equipment to its working condition and
membawa aset ke lokasi dan kondisi yang location for its intended use.
diinginkan sesuai dengan tujuan
penggunaan yang ditetapkan.
Beban-beban yang timbul setelah aset tetap Expenditures incurred after the property and
digunakan, seperti beban perbaikan dan equipment have been put into operations,
pemeliharaan, dibebankan ke laba rugi pada such as repairs and maintenance costs, are
saat terjadinya. Apabila beban-beban normally charged to operations in the year
tersebut menimbulkan peningkatan manfaat such costs are incurred. In situations where
ekonomis di masa datang dari penggunaan it can be clearly demonstrated that the
aset tetap tersebut yang dapat melebihi expenditures have resulted in an increase in
kinerja normalnya, maka beban-beban the future economic benefits expected to be
tersebut dikapitalisasi sebagai tambahan obtained from the use of the property and
biaya perolehan aset tetap. equipment beyond its originally assessed
standard of performance, the expenditures
are capitalized as additional costs of
property and equipment.
Penyusutan dan amortisasi dihitung Depreciation and amortization are computed
berdasarkan metode garis lurus selama on a straight-line basis over the property and
masa manfaat aset tetap sebagai berikut: equipment’s useful lives as follows:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tahun/
Years
Perbaikan atas bangunan sewa 5 Leasehold improvements
Peralatan dan perlengkapan 5 Furniture and equipment
Kendaraan 5 Vehicles
Nilai tercatat aset tetap ditelaah kembali The carrying values of property and
dan dilakukan penurunan nilai apabila equipment are reviewed for impairment
terdapat peristiwa atau perubahan when events or changes in circumstances
kondisi tertentu yang mengindikasikan nilai indicate that the carrying values may not be
tercatat tersebut tidak dapat dipulihkan recoverable.
sepenuhnya.
Dalam setiap inspeksi yang signifikan, biaya When each major inspection is performed,
inspeksi diakui dalam jumlah tercatat aset its cost is recognized in the carrying amount
tetap sebagai suatu penggantian apabila of the item of property and equipment as a
memenuhi kriteria pengakuan. Biaya replacement if the recognition criteria are
inspeksi signifikan yang dikapitalisasi satisfied. Such major inspection is
tersebut diamortisasi selama periode sampai capitalized and amortized over the next
dengan saat inspeksi signifikan berikutnya. major inspection activity.
Jumlah tercatat aset tetap dihentikan An item of property and equipment is
pengakuannya pada saat dilepaskan atau derecognized upon disposal or when no
tidak ada manfaat ekonomis masa depan future economic benefits are expected from
yang diharapkan dari penggunaan atau its use or disposal. Any gains or loss arising
pelepasannya. Keuntungan atau kerugian from derecognition of property and
yang timbul dari penghentian pengakuan equipment is included in the consolidated
aset tetap diakui dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain pada tahun comprehensive income in the year the item
terjadinya penghentian pengakuan. is derecognized.
Nilai residu, umur manfaat, serta metode The asset’s residual values, useful lives and
penyusutan dan amortisasi ditelaah setiap depreciation and amortization method are
akhir tahun dan dilakukan penyesuaian reviewed and adjusted if appropriate, at
apabila hasil telaah berbeda dengan each financial year-end.
estimasi sebelumnya.
l. Transaksi Sewa l. Lease Transactions
Grup menerapkan PSAK No. 73 yang The Group has applied PSAK No. 73,
mensyaratkan pengakuan liabilitas sewa which set the requirement for the
sehubungan dengan sewa yang sebelumnya recognition of lease liabilities in relation to
diklasifikasikan sebagai ‘sewa operasi’. leases which had been previously classified
as ‘operating lease’.
Sebagai penyewa As lessee
Pada tanggal permulaan kontrak, Grup At the inception of a contract, the Group
menilai apakah kontrak merupakan, atau assesses whether the contract is, or
mengandung, sewa. Suatu kontrak contains, a lease. A contract is or contains a
merupakan atau mengandung sewa jika lease if the contract conveys the right to
kontrak tersebut memberikan hak untuk control the use of an identified assets for a
mengendalikan penggunaan aset period of time in exchange for consideration.
identifikasian selama suatu jangka waktu
untuk dipertukarkan dengan imbalan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Untuk menilai apakah kontrak memberikan To assess whether a contract conveys the
hak untuk mengendalikan penggunaan aset right to control the use of an identified
identifikasian, Grup harus menilai apakah: asset, the Group shall assesses whether:
- Grup memiliki hak untuk mendapatkan - The Group has the right to
secara subtansial seluruh manfaat obtain substantially all the economic
ekonomi dari penggunaan aset benefits from use of the asset
identifikasian; dan throughout the period of use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the
penggunaan aset identifikasian. Grup use of the asset. The Group has this
memiliki hak ini ketika Grup memiliki right when it has the decision-making
hak untuk pengambilan keputusan rights that are the most relevant to
yang relevan tentang bagaimana dan changing how and for what purpose
untuk tujuan apa aset digunakan telah the asset is used are predetermined:
ditentukan sebelumnya dan:
1. Grup memiliki hak untuk 1. The Group has the right to
mengoperasikan aset; operate the asset;
2. Grup telah mendesain aset 2. The Group has designed the
dengan cara menetapkan asset in a way that
sebelumnya bagaimana dan untuk predetermined how and for what
tujuan apa aset akan digunakan purpose it will be used.
selama periode penggunaan.
Pada tanggal awal dimulainya kontrak atau At the inception or on reassessment of
pada tanggal penilaian kembali atas a contract that contains a lease component,
kontrak yang mengandung sebuah the Group allocates the consideration in the
komponen sewa, Grup mengalokasikan contract to each lease component on the
imbalan dalam kontrak ke masing-masing basis of their relative stand-alone prices and
komponen sewa berdasarkan harga the aggregate stand-alone price of the non-
tersendiri relatif dari komponen sewa dan lease components.
harga tersendiri agregat dari komponen
nonsewa.
Pada tanggal permulaan sewa, Grup The Group recognizes a right-of-use
mengakui aset hak-guna dan liabilitas asset and a lease liability at the lease
sewa. Aset hak-guna diukur pada biaya commencement date. The right-of-use
perolehan, dimana meliputi jumlah asset is initially measured at cost, which
pengukuran awal liabilitas sewa yang comprises the initial amount of the lease
disesuaikan dengan pembayaran sewa liability adjusted for any lease payment
yang dilakukan pada atau sebelum tanggal made at or before the commencement date.
permulaan.
Aset hak-guna kemudian disusutkan The right-of-use assets are subsequently
menggunakan metode garis lurus dari depreciated using the straight-line method
tanggal permulaan hingga tanggal yang from the commencement date to the
lebih awal antara akhir umur manfaat aset earlier of the end of the useful life of the
hak-guna atau akhir masa sewa. right-of-use assets or the end of the lease
term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at
pembayaran sewa yang belum dibayar the present value of the lease payments
pada tanggal permulaan, didiskontokan that are not paid at the
dengan menggunakan suku bunga implisit commencement date, discounted using the
dalam sewa atau jika suku bunga tersebut interest rate implicit in the lease or, if that
tidak dapat ditentukan, maka menggunakan rate cannot be readily determined, using
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
suku bunga pinjaman inkremental. Pada incremental borrowing rate. Generally, the
umumnya, Grup menggunakan suku Group uses its incremental borrowing rate
bunga pinjaman inkremental sebagai tingkat as the discount rate.
bunga diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the
pengukuran liabilitas sewa meliputi measurement of the lease liability comprise
pembayaran berikut ini: the following:
- pembayaran tetap, termasuk - fixed payments, including in-substance
pembayaran tetap secara substansi; fixed payments;
- pembayaran sewa variabel yang - variable lease payments that depend
bergantung pada indeks atau suku on an index or a rate, initially measured
bunga yang pada awalnya diukur using the index or rate as at the
dengan menggunakan indeks atau commencement date;
suku bunga pada tanggal permulaan;
- jumlah yang diperkirakan akan - amounts expected to be payable
dibayarkan oleh penyewa dengan under a residual value guarantee;
jaminan nilai residual;
- harga eksekusi opsi beli jika Grup - the exercise price under a purchase
cukup pasti untuk mengeksekusi opsi option that the Group is reasonably
tersebut; dan certain to exercise; and
- penalti karena penghentian awal sewa - penalties for early termination of a
kecuali jika Grup cukup pasti untuk tidak lease unless the Group is reasonably
menghentikan lebih awal. certain not to terminate early.
Pembayaran sewa dialokasikan menjadi Each lease payment is allocated between
bagian pokok dan biaya keuangan. Biaya the liability and finance cost. The finance
keuangan dibebankan pada laba rugi cost is charged to profit or loss over the
selama periode sewa sehingga lease period so as to produce a constant
menghasilkan tingkat suku bunga periodik periodic rate of interest on the remaining
yang konstan atas saldo liabilitas untuk balance of the liability for each period.
setiap periode.
Jika sewa mengalihkan kepemilikan aset If the lease transfers ownership of the
pendasar kepada Grup pada akhir masa underlying asset to the Group by the end of
sewa atau jika biaya perolehan aset hak- the lease term or if the cost of the right-of-
guna merefleksikan Grup akan use assets reflects that the Group will
mengeksekusi opsi beli, maka Grup exercise a purchase option, the Group
menyusutkan aset hak-guna dari tanggal depreciates the right-of-use assets from
permulaan hingga akhir umur manfaat aset the commencement date to the end of the
pendasar. Jika tidak, maka Grup useful life of the underlying asset. Otherwise,
menyusutkan aset hak-guna dari tanggal the Group depreciates the right-of-use
permulaan hingga tanggal yang lebih awal assets from the commencement date to the
antara akhir umur manfaat aset hak-guna earlier of the end of the useful life of the
atau akhir masa sewa. right-of-use assets or the end of the lease
term.
Sewa jangka-pendek Short-term leases
Grup memutuskan untuk tidak mengakui The Group has elected not to recognize
aset hak-guna dan liabilitas sewa untuk right-of-use assets and lease liabilities for
sewa jangka-pendek yang memiliki masa short- term leases that have a lease term of
sewa 12 bulan atau kurang. Grup mengakui 12 months or less. The Group recognizes
pembayaran sewa atas sewa tersebut the lease payments associated with these
sebagai beban dengan dasar garis lurus leases as an expense on a straight-line basis
selama masa sewa. over the lease term.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Modifikasi sewa Lease modification
Grup mencatat modifikasi sewa sebagai The Group accounts for a lease modification
sewa terpisah jika: as a separate lease if both:
- modifikasi meningkatkan ruang lingkup - the modification increases the scope of
sewa dengan menambahkan hak the lease by adding the right to use one
untuk menggunakan satu aset pendasar or more underlying assets; and
atau lebih; dan
- imbalan sewa meningkat sebesar - the consideration for the lease
jumlah yang setara dengan harga increases by an amount
tersendiri untuk peningkatan dalam commensurate with the stand- alone
ruang lingkup dan penyesuaian yang price for the increase in scope and any
tepat pada harga tersendiri tersebut appropriate adjustments to that stand-
untuk merefleksikan kondisi kontrak alone price to reflect the
tertentu. circumstances of the particular
contract.
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not
sebagai sewa terpisah, pada tanggal accounted for as a separate lease, at the
efektif modifikasi sewa, Grup: effective date of the lease modification, the
Group:
- mengukur kembali dan - remeasures and allocates the
mengalokasikan imbalan kontrak consideration in the modified contract;
modifikasian;
- menentukan masa sewa dari - determines the lease term of the
sewa modifikasian; modified lease;
- mengukur kembali liabilitas sewa - remeasures the lease liability by
dengan mendiskontokan pembayaran discounting the revised lease payments
sewa revisi menggunakan tingkat using a revised discount rate on the
diskonto revisi berdasarkan sisa basis of the remaining lease term
umur sewa dan sisa pembayaran sewa and the remaining lease payment
dengan melakukan penyesuaian with a corresponding adjustment to
terhadap aset hak-guna. Tingkat the right-of-use assets. The revised
diskonto revisi ditentukan sebagai discount rate is determined as
suku bunga pinjaman inkremental Grup the Group’s incremental borrowing
pada tanggal efektif modifikasi; rate at the effective date of the
modification;
- menurunkan jumlah tercatat aset - decreases the carrying amount of the
hak-guna untuk merefleksikan right- of-use asset to reflect the
penghentian sebagian atau sepenuhnya partial or full termination of the lease
sewa untuk modifikasi sewa yang for lease modifications that decrease
menurunkan ruang lingkup sewa the scope of the lease. recognizes in
mengakui dalam laba rugi setiap laba profit or loss any gain or loss relating to
rugi yang terkait dengan penghentian the partial or full termination of the
sebagian atau sepenuhnya sewa lease; and
tersebut; dan
- membuat penyesuaian terkait - makes a corresponding adjustment
dengan aset hak-guna untuk seluruh to the right-of-use assets for all other
modifikasi sewa lainnya. lease modifications.
Sebagai pesewa As lessor
Ketika Grup bertindak sebagai pesewa, When the Group acts as a lessor, it shall
Grup mengklasifikasi masing-masing classify each of its leases as either
an operating lease or a finance lease.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
sewanya baik sewa operasi atau sewa
pembiayaan.
Untuk mengklasifikasi masing-masing sewa, To classify each lease, the Group makes an
Grup membuat penilaian secara overall assessment of whether the
keseluruhan atas apakah sewa lease transfers substantially all of the
mengalihkan secara substansial seluruh risks and rewards incidental to ownership
risiko dan manfaat yang terkait dengan of the underlying asset. If this is the case,
kepemilikan aset pendasar. Jika penilaian then the lease is classified as a finance
membuktikan hal tersebut, maka sewa lease; if not, then it is an operating lease.
diklasifikasikan sebagai sewa pembiayaan; As part of this assessment, the Group
jika tidak maka, merupakan sewa considers certain indicators such as whether
operasi. Sebagai bagian dari penilaian ini, the lease term is for the major part of the
Grup mempertimbangkan beberapa economic life of the asset.
indikator seperti apakah masa sewa adalah
sebagian besar dari umur ekonomik aset
pendasar.
m. Penurunan Nilai Aset Non-Keuangan m. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan The Group assesses at each annual
tahunan, Grup menelaah apakah terdapat reporting period whether there is an
indikasi suatu aset mengalami penurunan indication that an asset may be impaired. If
nilai. Jika terdapat indikasi tersebut atau any such indication exists, or when annual
pada saat uji tahunan penurunan nilai aset impairment testing for an asset is required,
perlu dilakukan, maka Grup membuat the Group makes an estimate of the asset’s
estimasi jumlah terpulihkan aset tersebut. recoverable amount.
Jika nilai tercatat aset lebih besar daripada Where the carrying amount of an asset
nilai terpulihkannya, maka aset tersebut exceeds its recoverable amount, the asset is
dinyatakan mengalami penurunan nilai dan considered impaired and impairment losses
rugi penurunan nilai diakui dalam laba rugi. are recognized in profit or loss. In assessing
Dalam menghitung nilai pakai, estimasi arus the value in use, the estimated net future
kas masa depan bersih didiskontokan ke cash flows are discounted to their present
nilai kini dengan menggunakan value using a pre-tax discount rate that
tingkat diskonto sebelum pajak yang reflects current market assessments of the
mencerminkan penilaian pasar kini dari nilai time value of money and the risks specific to
waktu uang dan risiko spesifik atas aset. the asset.
Penelaahan dilakukan pada akhir setiap An assessment is made at each annual
periode pelaporan tahunan untuk reporting period as to whether there is any
mengetahui apakah terdapat indikasi bahwa indication that previously recognized
rugi penurunan nilai aset yang telah diakui impairment losses recognized for an asset
dalam periode sebelumnya mungkin tidak may no longer exist or may have decreased.
ada lagi atau mungkin telah menurun. Jika If such indication exists, the recoverable
indikasi dimaksud ditemukan, maka Grup amount is estimated. A previously
mengestimasi jumlah terpulihkan aset recognized impairment loss for an asset is
tersebut. Kerugian penurunan nilai yang reversed in profit or loss to the extent that the
diakui dalam periode sebelumnya akan carrying amount of the assets does not
dipulihkan apabila nilai tercatat aset tidak exceed its recoverable amount nor exceed
melebihi jumlah terpulihkannya maupun nilai the carrying amount that would have been
tercatat, neto setelah penyusutan, determined, net of depreciation, had no
seandainya tidak ada rugi penurunan nilai impairment loss been recognized for the
yang telah diakui untuk aset tersebut asset in prior years. After such a reversal,
pada tahun-tahun sebelumnya. Setelah the depreciation charge on the said asset is
pemulihan tersebut, penyusutan aset adjusted in future periods to allocate the
tersebut disesuaikan di periode mendatang asset’s revised carrying amount, less any
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
untuk mengalokasikan nilai tercatat aset residual value, on a systematic basis over its
yang direvisi, dikurangi nilai sisanya, dengan remaining useful life.
dasar yang sistematis selama sisa umur
manfaatnya.
n. Pengakuan Pendapatan dan Beban n. Revenue and Expense Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Grup menerapkan PSAK No. 72 yang The Group has applied PSAK No. 72, which
mensyaratkan pengakuan pendapatan requires revenue recognition to fulfill 5 steps
harus memenuhi 5 langkah analisa sebagai of assessment:
berikut:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
2. Identifikasi kewajiban pelaksanaan 2. Identify the performance obligations in
dalam kontrak. Kewajiban the contract. Performance obligations
pelaksanaan merupakan janji-janji dalam are promises in a contract to transfer to
kontrak untuk menyerahkan barang atau a customer goods or services that
jasa yang memiliki karakteristik are distinct.
berbeda ke pelanggan.
3. Penetapan harga transaksi. Harga 3. Determine the transaction price.
transaksi merupakan jumlah imbalan Transaction price is the amount of
yang berhak diperoleh suatu entitas consideration to which an entity
sebagai kompensasi atas expects to be entitled in exchange
diserahkannya barang atau jasa yang for transferring promised goods or
dijanjikan ke pelanggan. Jika imbalan services to a customer. If the
yang dijanjikan di kontrak mengandung consideration promised in a contract
suatu jumlah yang bersifat variabel, includes a variable amount, the Group
maka Grup membuat estimasi jumlah estimates the amount of consideration
imbalan tersebut sebesar jumlah yang to which it expects to be entitled in
diharapkan berhak diterima atas exchange for transferring the
diserahkannya barang atau jasa yang promised goods or services to a
dijanjikan ke pelanggan dikurangi customer less the estimated amount of
dengan estimasi jumlah jaminan kinerja service level guarantee which will be
jasa yang akan dibayarkan selama paid during the contract period.
periode kontrak.
4. Alokasi harga transaksi ke setiap 4. Allocate the transaction price to
kewajiban pelaksanaan dengan each performance obligation on the
menggunakan dasar harga jual berdiri basis of the relative stand-alone selling
sendiri relatif dari setiap barang atau jasa prices of each distinct goods or services
berbeda yang dijanjikan di kontrak. promised in the contract. here these
Ketika tidak dapat diamati secara are not directly observable, the relative
langsung, harga jual berdiri sendiri relatif stand- alone selling price are estimated
diperkirakan berdasarkan biaya yang based on expected cost plus margin.
diharapkan ditambah marjin.
5. Pengakuan pendapatan ketika kewajiban 5. Recognize revenue when performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring
menyerahkan barang atau jasa yang promised goods or services to a
dijanjikan ke pelanggan (ketika customer (which is when the
pelanggan telah memiliki pengendalian customer obtains control of that goods
atas barang atau jasa tersebut). or services).
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kewajiban pelaksanaan dapat dipenuhi A performance obligation may be satisfied
dengan 2 cara, yakni: at the following:
a. Suatu titik waktu (umumnya janji untuk a. A point in time (typically for promises
menyerahkan barang ke pelanggan); to transfer goods to a customer); or
atau
b. Suatu periode waktu (umumnya janji b. Over time (typically for promises to
untuk menyerahkan jasa ke (pelanggan). transfer services to a customer). For
Untuk kewajiban pelaksanaan yang a performance obligation satisfied over
dipenuhi dalam suatu periode waktu, time, the Group selects an appropriate
Grup memilih ukuran penyelesaian yang measure of progress to determine the
sesuai untuk penentuan jumlah amount of revenue that should be
pendapatan yang harus diakui karena recognized as the performance
telah terpenuhinya kewajiban obligation is satisfied.
pelaksanaan.
Pembayaran harga transaksi berbeda untuk Payment of the transaction price is
setiap kontrak. Aset kontrak diakui different for each contract. A contract asset
ketika jumlah penerimaan dari pelanggan is recognized once the consideration paid by
kurang dari saldo kewajiban pelaksanaan customer is less than the balance of
yang telah dipenuhi. Kewajiban kontrak performance obligation which has been
diakui ketika jumlah penerimaan dari satisfied. A contract liability is recognized
pelanggan lebih dari saldo kewajiban once the consideration paid by customer is
pelaksanaan yang telah dipenuhi. more than the balance of performance
obligation which has been satisfied.
Kewajiban Grup dari penjualan persediaan The obligation of the Group from sale of
ditentukan sebagai kewajiban pelaksanaan inventories are determined to be single
tunggal yang dipenuhi pada suatu titik performance obligations which are satisfied
waktu dan diakui sebagai pendapatan pada at a point in time and recognized as
saat pengendalian atas persediaan telah revenues when the control over the
dialihkan kepada pelanggan. inventories has been transferred to the
customers.
Pendapatan sewa diakui dengan metode Rental income is recognized on a straight-
garis lurus berdasarkan periode sewa. line basis over the lease term.
Pendapatan bunga dan beban bunga dari Interest income and interest expense for all
instrumen keuangan diakui dalam laba rugi financial instruments are recognized in profit
secara akrual menggunakan metode suku or loss in accrual basis using the effective
bunga efektif. interest method.
Beban diakui pada saat terjadinya (basis Expenses are recognized when incurred
akrual). (accrual basis).
o. Imbalan Kerja o. Employee Benefits
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Imbalan kerja jangka pendek diakui sebesar Short-term employee benefits are
jumlah yang tak-terdiskonto sebagai liabilitas recognized at its undiscounted amount as a
pada laporan posisi keuangan konsolidasian liability after deducting any amount already
setelah dikurangi dengan jumlah yang telah paid in the consolidated statement of
dibayar dan sebagai beban dalam laba rugi. financial position and as an expense in profit
or loss.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability
merupakan imbalan pasca-kerja manfaat represents post-employment benefits,
pasti yang dibentuk tanpa pendanaan unfunded defined-benefit plans which
khusus dan didasarkan pada masa kerja dan amounts are determined based on years of
jumlah penghasilan karyawan pada saat service and salaries of the employees at the
pensiun yang dihitung menggunakan time of pension and calculated using the
metode Projected Unit Credit. Pengukuran Projected Unit Credit. Remeasurement is
kembali liabilitas imbalan pasti langsung reflected immediately in the consolidated
diakui dalam laporan posisi keuangan statement of financial position with a charge
konsolidasian dan penghasilan or credit recognized in other comprehensive
komprehensif lain pada periode terjadinya income in the period in which they occur and
dan tidak akan direklasifikasi ke laba rugi, not to be reclassified to profit or loss but
namun menjadi bagian dari saldo laba. Biaya reflected immediately in retained earnings.
liabilitas imbalan pasti lainnya terkait dengan All other costs related to the defined-benefit
program imbalan pasti diakui dalam laba plan are recognized in profit or loss.
rugi.
Pada tanggal 2 Februari 2021, Pemerintah On February 2, 2021, the Government
mengundangkan dan memberlakukan promulgated Government Regulation
Peraturan Pemerintah Nomor 35 Tahun Number 35 Year 2021 (PP 35/2021) to
2021 (PP 35/2021) untuk melaksanakan implement the provisions of Article 81 and
ketentuan Pasal 81 dan Pasal 185 (b) UU Article 185 (b) of Law No. 11/2020
No. 11/2020 mengenai Cipta Kerja yang concerning Job Creation (Cipta Kerja), which
bertujuan untuk menciptakan lapangan kerja aims to create the widest possible
yang seluas-luasnya. employment opportunities.
Presiden Republik Indonesia telah The President of the Republic of Indonesia
menetapkan Peraturan Pemerintah has issued Government Regulation in Lieu
Pengganti Undang-Undang No. 2 Tahun of Law No. 2 of 2022 concerning Job
2022 tentang Cipta Kerja (Perppu Cipta Creation (Perppu Cipta Kerja 2/2022) on
Kerja 2/2022) pada tanggal 30 Desember December 30, 2022 which is the
2022 yang merupakan pelaksanaan dari implementation of the Constitutional Court
Putusan MK Nomor 91/PUU-XVIII/2020. Decision Number 91/PUU-XVIII/2020. With
Dengan berlakunya Perppu ini, UU the enactment of this Perppu, Law
No. 11/2020 tentang Cipta Kerja dicabut dan No. 11/2020 concerning Job Creation is
dinyatakan tidak berlaku. Perppu Cipta Kerja repealed and declared invalid. Perppu Cipta
2/2022 telah ditetapkan menjadi Undang- Kerja 2/2022 has been enacted into law on
Undang pada tanggal 31 Maret 2023 March 31, 2023, based on Law No.6 of 2023.
berdasarkan Undang-Undang No.6 Tahun
2023.
Pesangon Pemutusan Kontrak Kerja Termination Benefits
Pesangon pemutusan kontrak terutang Termination benefits are payable whenever
ketika karyawan dihentikan kontrak kerjanya an employee’s employment is terminated
sebelum usia pensiun normal. Grup before the normal retirement date. The
mengakui pesangon pemutusan kontrak Group recognizes termination benefits when
kerja ketika Grup menunjukkan it is demonstrably committed to terminate the
komitmennya untuk memberhentikan employment of current employees according
kontrak kerja dengan karyawan berdasarkan to a detailed formal plan with a low possibility
suatu rencana formal terperinci yang kecil of withdrawal.
kemungkinan untuk dibatalkan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
p. Pajak Penghasilan p. Income Tax
Pajak Kini Current Tax
Pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on
pajak dalam tahun yang bersangkutan yang the taxable income for the year computed
dihitung berdasarkan tarif pajak yang using prevailing tax rates.
berlaku.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui sebagai liabilitas Deferred tax is provided using the liability
jika terdapat perbedaan temporer kena pajak method on temporary differences between
yang timbul dari perbedaan antara dasar the tax bases of assets and liabilities and
pengenaan pajak aset dan liabilitas dengan their carrying amounts for financial reporting
jumlah tercatatnya pada tanggal pelaporan. purposes at the reporting date,
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat deductible temporary differences and the
dikurangkan dan rugi fiskal yang dapat carry forward tax benefit of any unused tax
dikompensasikan. Aset pajak tangguhan losses. Deferred tax assets are recognized
diakui dan direviu pada setiap tanggal and reviewed at each reporting date and
pelaporan atau diturunkan jumlah reduced to the extent that it is probable that
tercatatnya, sepanjang kemungkinan besar taxable profit will be available against which
laba kena pajak tersedia untuk pemanfaatan the deductible temporary differences and the
perbedaan temporer yang dapat carry forward tax benefit of unused tax
dikurangkan dan rugi fiskal yang dapat losses can be utilized.
dikompensasikan.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected
diharapkan berlaku ketika aset dipulihkan to apply in the year when the asset is
atau liabilitas diselesaikan, berdasarkan tarif realized or the liability is settled, based on
pajak (atau peraturan pajak) yang telah tax rates (or tax laws) that have been
berlaku atau secara substantif telah berlaku enacted or substantively enacted at the
pada tanggal pelaporan. reporting date.
Aset pajak tangguhan dan liabilitas pajak Deferred tax assets and deferred tax
tangguhan saling hapus jika dan hanya jika, liabilities are offset if and only if, a legally
terdapat hak yang dipaksakan secara hukum enforceable right exists to set off current tax
untuk melakukan saling hapus aset pajak assets against current tax liabilities and the
kini terhadap liabilitas pajak kini dan pajak deferred taxes relate to the same taxable
tangguhan tersebut terkait dengan entitas entity and the same taxation authority.
kena pajak yang sama dan dikenakan oleh
otoritas perpajakan yang sama.
q. Laba (Rugi) per Saham q. Earnings (Loss) per Share
Laba (rugi) per saham dasar dihitung dengan Earnings (loss) per share are computed by
membagi laba Laba (rugi) bersih yang dapat dividing profit (loss) attributable to owners of
diatribusikan kepada pemilik entitas induk the Parent Company by the weighted
dengan jumlah rata-rata tertimbang saham average number of shares outstanding
yang beredar pada tahun yang during the year.
bersangkutan.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
r. Segmen Operasi r. Operating Segments
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the
laporan internal komponen-komponen Grup basis of internal reports about components
yang secara berkala dilaporkan kepada of the Group that are regularly reviewed by
pengambil keputusan operasional dalam the chief operating decision maker in order
rangka alokasi sumber daya ke dalam to allocate resources to the segments and to
segmen dan penilaian kinerja Grup. assess their performances.
s. Provisi s. Provisions
Provisi diakui jika Grup mempunyai Provisions are recognized when the
liabilitas kini (hukum maupun konstruktif) Group has present obligation (legal or
sebagai akibat peristiwa masa lalu, yang constructive) as a result of a past event, it is
memungkinkan Grup harus menyelesaikan probable that the Group will be required to
liabilitas tersebut dan estimasi yang andal settle the obligation, and a reliable estimate
mengenai jumlah liabilitas tersebut dapat can be made of the amount of the obligation.
dibuat.
Jumlah yang diakui sebagai provisi adalah The amount recognized as a provision is the
hasil estimasi terbaik pengeluaran yang best estimate of the consideration required
diperlukan untuk menyelesaikan kewajiban to settle the obligation at the reporting date,
kini pada tanggal pelaporan, dengan taking into account the risks and
mempertimbangkan risiko dan uncertainties surrounding the obligation.
ketidakpastian terkait kewajiban tersebut.
3. Penggunaan Estimasi, Pertimbangan dan 3. Management Use of Estimates, Judgments
Asumsi Manajemen and Assumptions
Dalam penerapan kebijakan akuntansi Grup, In the application of the Group’s accounting
seperti yang diungkapkan dalam Catatan 2 pada policies, which are described in Note 2 to the
laporan keuangan konsolidasian, manajemen consolidated financial statements, management is
harus membuat estimasi, pertimbangan dan required to make estimates, judgments, and
asumsi atas nilai tercatat aset dan liabilitas yang assumptions about the carrying amounts of assets
tidak tersedia oleh sumber-sumber lain. Estimasi and liabilities that are not readily apparent from
dan asumsi tersebut, berdasarkan pengalaman other sources. The estimates and assumptions
historis dan faktor lain yang dipertimbangkan are based on historical experience and other
relevan. factors that are considered to be relevant.
Manajemen berkeyakinan bahwa pengungkapan Management believes that the following represent
berikut telah mencakup ikhtisar pertimbangan, a summary of the significant judgments, estimates
estimasi dan asumsi signifikan yang dibuat oleh and assumptions made that affected certain
manajemen, yang berdampak terhadap jumlah- reported amounts and disclosures in the
jumlah yang dilaporkan serta pengungkapan consolidated financial statements.
dalam laporan keuangan konsolidasian.
Pertimbangan Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by
manajemen dalam proses penerapan kebijakan management in the process of applying the
akuntansi Grup yang memiliki dampak yang paling Group’s accounting policies that have the most
signifikan terhadap jumlah-jumlah yang diakui significant effects on the amounts recognized in
dalam laporan keuangan konsolidasian: the consolidated financial statements:
a. Mata Uang Fungsional a. Functional Currency
Dalam proses penerapan kebijakan In the process of applying the Group’s
akuntansi Grup, manajemen telah membuat accounting policies, management has made
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pertimbangan untuk menentukan mata uang judgment on the determination of functional
fungsional Perusahaan dan entitas anak. currency of the Company and its
subsidiaries.
Mata uang fungsional Perusahaan dan The functional currency of the Company and
entitas anak adalah mata uang lingkungan its subsidiaries is the currency of the primary
ekonomi utama dimana masing-masing economic environment in which each of
entitas beroperasi. Mata uang tersebut them operates. It is the currency, among
adalah yang paling mempengaruhi harga others, that mainly influences sales prices
jual barang dan jasa, dan mata uang dari for goods and services, and of the country
negara yang kekuatan persaingan dan whose competitive forces and regulations
peraturannya sebagian besar menentukan mainly determine the sales prices of its
harga jual barang dan jasa entitas, dan goods and services, and the currency in
merupakan mata uang yang mana dana dari which funds from financing activities are
aktivitas pendanaan dihasilkan. generated.
b. Klasifikasi Aset Keuangan dan Liabilitas b. Classification of Financial Assets and
Keuangan Financial Liabilities
Grup menentukan klasifikasi aset dan The Group determines the classifications of
liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial
liabilitas keuangan dengan menilai apakah assets and liabilities by judging if they meet
aset dan liabilitas tersebut memenuhi kriteria the criteria set forth in PSAK No. 71.
yang ditetapkan dalam PSAK No. 71. Aset Accordingly, the financial assets and
keuangan dan liabilitas keuangan dicatat liabilities are accounted for in accordance
sesuai dengan kebijakan akuntansi Grup with the Group’s accounting policies
sebagaimana diungkapkan dalam Catatan 2. disclosed in Note 2.
c. Aset Keuangan yang Tidak Memiliki Kuotasi c. Financial Assets Not Quoted in Active
Harga di Pasar Aktif Market
Grup mengukur seluruh aset keuangan The Group measures all investments in
berupa investasi dalam instrumen ekuitas equity securities financial assets at fair
pada nilai wajarnya. Akan tetapi, pada value. However, in limited ciscumstances
keadaan terbatas, biaya perolehan dapat cost may be an appropriate estimate of fair
merupakan estimasi nilai wajar yang tepat. value. That may be the case if insufficient
Hal tersebut dapat terjadi jika informasi yang more recent information is available to
terkini tidak tersedia untuk mengukur nilai measure fair value, or if there is a wide range
wajar, atau terdapat rentang kemungkinan of possible fair value measurements and
yang cukup besar atas nilai wajar, dimana cost represents the best estimate of fair
estimasi terbaik nilai wajar berada dalam value within that range.
rentang tersebut.
d. Cadangan Kerugian Penurunan Nilai Aset d. Allowance for Impairment of Financial
Keuangan Assets
Pada setiap tanggal laporan posisi At each financial position reporting date, the
keuangan, Grup menilai apakah risiko kredit Group assesses whether the credit risk of a
atas instrumen keuangan telah meningkat financial instrument has increased
secara signifikan sejak pengakuan awal. significantly since initial recognition. When
Ketika melakukan penilaian tersebut, Grup making the assessment, the Group uses the
mempertimbangkan perubahan risiko gagal change in the risk of a default over the
bayar yang terjadi selama umur instrumen expected life of the financial instrument. To
keuangan. Dalam melakukan penilaian make that assessment, the Group compares
tersebut, Grup membandingkan risiko gagal the risk of a default occurring on the financial
bayar yang terjadi pada tanggal pelaporan instrument as at the reporting date with the
dengan risiko gagal bayar pada saat risk of a default occurring on the financial
pengakuan awal, serta mempertimbangkan instrument as at the date of initial
informasi, termasuk informasi masa lalu, recognition and consider reasonable and
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Page 36
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
kondisi saat ini, dan informasi bersifat supportable information, including that
perkiraan masa depan (forward-looking), which is forward-looking, that is available
yang wajar dan terdukung yang tersedia without undue cost or effort.
tanpa biaya atau upaya berlebihan.
Grup mengukur cadangan kerugian The Group measures the loss allowance for a
sepanjang umurnya, jika risiko kredit atas financial instrument at an amount equal to the
instrumen keuangan tersebut telah lifetime expected credit losses if the credit risk
meningkat secara signifikan sejak on that financial instrument has increased
pengakuan awal, jika tidak, maka Grup significantly since initial recognition,
mengukur cadangan kerugian untuk otherwise, the Group measures the loss
instrumen keuangan tersebut sejumlah allowance for that financial instrument at an
kerugian kredit ekspektasian 12 bulan. amount equal to 12-month expected credit
Suatu evaluasi yang bertujuan untuk losses. Evaluation of financial assets to
mengidentifikasi jumlah cadangan kerugian determine the allowance for expected loss to
ekspektasian yang harus dibentuk, be provided is performed periodically in each
dilakukan secara berkala pada setiap reporting period. Therefore, the timing and
periode pelaporan. Oleh karena itu, saat dan amount of allowance for expected credit loss
besaran jumlah cadangan kerugian recorded at each period might differ based on
ekspektasian yang tercatat pada setiap the judgments and estimates that are
periode dapat berbeda tergantung pada available or valid at each period.
pertimbangan atas informasi yang tersedia
atau berlaku pada saat itu.
Nilai tercatat aset keuangan Grup yang The carrying values of the financial
diukur pada biaya perolehan diamortisasi statements at amortized cost as of
pada tanggal 30 September 2024 dan 31 September 30, 2024 and December 31,
Desember 2023 sebagai berikut: 2023 as follows:
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Kas dan setara kas 550.178.452.773 482.716.453.300 Cash and cash equivalents
Piutang usaha - bersih 3.432.571.796 2.572.611.129 Trade accounts receivable - net
Piutang lain-lain 2.611.687.442 2.499.517.350 Other accounts receivable
Piutang pihak berelasi 11.555.538.561 - Due from a related party
Uang jaminan 26.311.263.031 23.924.115.275 Guarantee deposits
Jumlah 594.089.513.603 511.712.697.054 Total
e. Sewa e. Leases
Grup Sebagai Penyewa Group as Lessee
Grup telah menandatangani sejumlah The Group has entered into various lease
perjanjian sewa area komersial dan ruang agreements for commercial spaces and
kantor. Grup menentukan bahwa sewa office spaces. The Group has determined
tersebut memenuhi kriteria pengakuan dan that those leases meet the criteria for
pengukuran aset hak-guna dan liabilitas recognition and measurement of right-to-use
sewa sesuai dengan PSAK No. 73, Sewa. assets and lease liabilities in accordance
with PSAK No. 73, Leases.
Grup Sebagai Pesewa Group as Lessor
Grup telah menandatangani sejumlah The Group has entered into various
perjanjian sewa ruangan. Grup menentukan commercial lease agreements. The Group
bahwa sewa tersebut adalah sewa operasi has determined that these are operating
karena Grup menanggung secara signifikan leases since the Group bears substantially
- 33 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
seluruh risiko dan manfaat dari kepemilikan all the significant risks and rewards of
aset-aset tersebut. ownership of the related assets.
f. Pajak Penghasilan f. Income Taxes
Pertimbangan yang signifikan dibutuhkan Significant judgment is required in
untuk menentukan jumlah pajak determining the provision for income taxes.
penghasilan. Terdapat sejumlah transaksi There are many transactions and
dan perhitungan yang menimbulkan calculations for which the ultimate tax
ketidakpastian penentuan jumlah pajak determination is uncertain due to different
penghasilan karena interpretasi atas interpretation of tax regulations. Where the
peraturan pajak yang berbeda. Jika hasil final tax outcome of these matters is different
pemeriksaan pajak berbeda dengan jumlah from the amounts that were initially
yang sebelumnya telah dibukukan, maka recorded, such differences will have an
selisih tersebut akan berdampak terhadap impact on the current and deferred tax
aset dan liabilitas pajak kini dan tangguhan assets and liabilities in the period in which
dalam periode dimana hasil pemeriksaan such determination is made.
tersebut terjadi.
Jika hasil pemeriksaan pajak berbeda Where the final tax outcome of these matters
dengan jumlah yang sebelumnya telah is different from the amounts that were
dibukukan, maka selisih tersebut akan initially recorded, such differences will have
berdampak terhadap aset dan liabilitas pajak an impact on the current and deferred tax
kini dan tangguhan dalam periode dimana assets and liabilities in the period in which
hasil pemeriksaan tersebut terjadi. such determination is made.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning the future and
utama lain dalam mengestimasi ketidakpastian other key sources of estimation uncertainty at the
pada tanggal pelaporan yang mempunyai risiko reporting date that have a significant risk of
signifikan yang dapat menyebabkan penyesuaian causing a material adjustment to the carrying
material terhadap nilai tercatat aset dan liabilitas amounts of assets and liabilities within the next
dalam periode berikutnya diungkapkan di bawah financial period are disclosed below. The Group
ini. Grup mendasarkan asumsi dan estimasi pada based its assumptions and estimates on
parameter yang tersedia saat laporan keuangan parameters available when the consolidated
konsolidasian disusun. Kondisi yang ada dan financial statements were prepared. Existing
asumsi mengenai perkembangan masa depan circumstances and assumptions about future
dapat berubah karena perubahan situasi pasar developments may change due to market
yang berada di luar kendali Grup. Perubahan changes in circumstances arising beyond the
tersebut tercermin dalam asumsi ketika keadaan control of the Group. Such changes are reflected
tersebut terjadi: in the assumptions when they occur:
a. Nilai Wajar Aset Keuangan dan Liabilitas a. Fair Value of Financial Assets and Financial
Keuangan Liabilities
Standar Akuntansi Keuangan di Indonesia Indonesian Financial Accounting Standards
mensyaratkan pengukuran aset keuangan require measurement of certain financial
dan liabilitas keuangan tertentu pada nilai assets and liabilities at fair values, and the
wajarnya, dan penyajian ini mengharuskan disclosure requires the use of estimates.
penggunaan estimasi. Komponen Significant component of fair value
pengukuran nilai wajar yang signifikan measurement is determined based on
ditentukan berdasarkan bukti-bukti obyektif verifiable objective evidence (i.e. foreign
yang dapat diverifikasi (seperti nilai tukar, exchange rate, interest rate), while timing
suku bunga), sedangkan saat dan besaran and amount of changes in fair value might
perubahan nilai wajar dapat menjadi differ due to different valuation method used.
berbeda karena penggunaan metode
penilaian yang berbeda.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar aset keuangan diungkapkan pada The fair value of financial assets are set out
Catatan 19. in Note 19.
b. Estimasi Masa Manfaat Aset Tetap b. Estimated Useful Lives of Property and
Equipment
Masa manfaat masing-masing aset tetap The useful life of each of the item of
Grup diestimasi berdasarkan jangka waktu the Group’s property and equipment is
aset tersebut diharapkan tersedia untuk estimated based on the period over which
digunakan. the asset is expected to be available for use.
Estimasi tersebut didasarkan pada penilaian Such estimation is based on a collective
kolektif berdasarkan bidang usaha yang assessment of similar business, internal
sama, evaluasi teknis internal dan technical evaluation and experience with
pengalaman dengan aset sejenis. Estimasi similar assets. The estimated useful life of
masa manfaat setiap aset ditelaah secara each asset is reviewed periodically and
berkala dan diperbarui jika estimasi berbeda updated if expectations differ from previous
dari perkiraan sebelumnya estimates due to physical wear and tear,
yang disebabkan karena pemakaian usang technical or commercial obsolescence, and
secara teknis atau komersial serta legal or other limits on the use of the asset.
keterbatasan hak atau pembatasan lainnya It is possible, however, that future results of
terhadap penggunaan aset. Dengan operations could be materially affected by
demikian, hasil operasi di masa mendatang changes in the amounts and timing of
mungkin dapat terpengaruh secara recorded expenses brought about by
signifikan oleh perubahan dalam jumlah dan changes in the factors mentioned above.
waktu terjadinya biaya karena perubahan A reduction in the estimated useful life of any
yang disebabkan oleh faktor-faktor yang item of property and equipment would
disebutkan di atas. Penurunan estimasi increase the recorded depreciation and
masa manfaat ekonomis setiap aset tetap decrease the carrying value of the asset.
akan menyebabkan kenaikan beban
penyusutan dan penurunan nilai tercatat
aset tetap.
Nilai tercatat aset tetap pada tanggal The carrying values of these assets as of
30 September 2024 dan 31 Desember 2023 September 30, 2024 and December 31,
diungkapkan pada Catatan 11. 2023 are set out in Note 11.
c. Penurunan Nilai Aset Non-Keuangan c. Impairment of Non-Financial Assets
Penelaahan atas penurunan nilai dilakukan Impairment review is performed when
apabila terdapat indikasi penurunan nilai certain impairment indicators are present.
aset tertentu. Penentuan nilai wajar aset Determining the fair value of assets requires
membutuhkan estimasi arus kas yang the estimation of cash flows expected to be
diharapkan akan dihasilkan dari pemakaian generated from the continued use and
berkelanjutan dan pelepasan akhir atas aset ultimate disposition of such assets. Any
tersebut. Perubahan signifikan dalam significant changes in the assumptions used
asumsi-asumsi yang digunakan untuk in determining the fair value may materially
menentukan nilai wajar dapat berdampak affect the assessment of recoverable values
signifikan pada nilai terpulihkan dan jumlah and any resulting impairment loss could
kerugian penurunan nilai yang terjadi have a material impact on results of
mungkin berdampak material pada hasil operations.
operasi Grup.
Nilai tercatat aset non-keuangan pada The carrying values of non-financial assets
tanggal 30 September 2024 dan 31 as of September 30, 2024 and December
Desember 2023 diungkapkan dalam Catatan 31, 2023 are set out in Notes 11 and 12.
11 dan 12.
- 35 -
Page 39
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
d. Imbalan Kerja Jangka Panjang d. Long-term Employee Benefits
Penentuan liabilitas imbalan kerja jangka The determination of the long-term
panjang dipengaruhi oleh asumsi tertentu employee benefits is dependent on the
yang digunakan oleh aktuaris dalam selection of certain assumptions used by
menghitung jumlah tersebut. Asumsi-asumsi actuary in calculating such amounts.
tersebut dijelaskan dalam Catatan 30 dan Those assumptions are described in
mencakup, antara lain, tingkat kenaikan gaji, Note 30 and include, among others, rate of
dan tingkat diskonto yang ditentukan dengan salary increase, and discount rate which is
mengacu pada imbal hasil pasar atas bunga determined after giving consideration to
obligasi Pemerintah dalam mata uang yang interest rates of Government bonds that are
sama dengan mata uang pembayaran denominated in the currency in which the
imbalan dan memiliki jangka waktu yang benefits are to be paid and have terms of
mendekati estimasi jangka waktu liabilitas maturity approximating the terms of
imbalan kerja jangka panjang tersebut. Hasil the related employee benefits liability.
aktual yang berbeda dengan asumsi Grup Actual results that differ from the Group’s
dibukukan pada penghasilan komprehensif assumptions are charged to comprehensive
lain dan dengan demikian, berdampak pada income and therefore, generally affect the
jumlah penghasilan komprehensif lain yang recognized comprehensive income and
diakui dan liabilitas yang tercatat pada recorded obligation in such future periods.
periode-periode mendatang. Manajemen While it is believed that the Group’s
berkeyakinan bahwa asumsi-asumsi yang assumptions are reasonable and
digunakan adalah tepat dan wajar, namun appropriate, significant differences in actual
demikian, perbedaan signifikan pada hasil experience or significant changes in
aktual, atau perubahan signifikan dalam assumptions may materially affect the
asumsi-asumsi tersebut dapat berdampak amount of long-term employee benefits
signifikan pada jumlah liabilitas imbalan liability.
kerja jangka panjang.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, liabilitas imbalan kerja 31, 2023, the long-term employee benefits
jangka panjang adalah sebesar Rp liability amounted to Rp 41,638,251,761 and
41.638.251.761 dan Rp 43.859.928.886 Rp 43,859,928,886, respectively (Note 30).
(Catatan 30).
e. Aset Pajak Tangguhan e. Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all
perbedaan temporer antara nilai tercatat temporary differences between the financial
aset dan liabilitas pada laporan keuangan statement’s carrying amounts of existing
dengan dasar pengenaan pajak jika besar assets and liabilities and their respective
kemungkinan bahwa jumlah laba kena pajak taxes bases to the extent that it is probable
akan memadai untuk pemanfaatan that taxable profit will be available against
perbedaan temporer yang dapat digunakan. which the temporary differences can be
Estimasi manajemen yang signifikan utilized. Significant management estimates
diperlukan untuk menentukan jumlah are required to determine the amount of
aset pajak tangguhan yang diakui, deferred tax assets that can be recognized,
berdasarkan kemungkinan waktu based upon the likely timing and the
terealisasinya dan jumlah laba kena pajak level of future taxable profits together with
pada masa mendatang serta strategi future tax planning strategies.
perencanaan pajak masa depan.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December
Desember 2023, saldo aset pajak 31, 2023, deferred tax assets amounted to
tangguhan masing- masing sebesar Rp Rp 72,775,298,324 and Rp 66,347,960,200,
72.775.298.324 dan Rp 66.347.960.200 respectively (Note 31).
(Catatan 31).
- 36 -
Page 40
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
4. Kas dan Setara Kas 4. Cash and Cash Equivalents
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Kas Cash on hand
Rupiah 3.150.499.945 3.308.155.344 Rupiah
Mata uang asing (Catatan 34) 18.588.436 108.914.787 Foreign currencies (Note 34)
Jumlah Kas 3.169.088.381 3.417.070.131 Total - Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Mayapada PT Bank Mayapada
International Tbk 286.119.641.452 280.524.494.136 International Tbk
PT Bank Mandiri (Persero) Tbk 55.116.044.536 47.122.419.925 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 17.939.686.492 13.071.899.935 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 5.947.869.502 3.619.282.211 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia 2.444.350.451 1.282.511.232 PT Bank Negara Indonesia
PT Bank Maybank Indonesia Tbk 35.750.764 15.562.542 PT Bank Maybank Indonesia Tbk
BPR Akasia Mas 3.321.628 3.306.495 BPR Akasia Mas
Jumlah 367.606.664.825 345.639.476.476 Subtotal
Mata uang asing (Catatan 34) Foreign Currency (Note 34)
Dolar Amerika Serikat U.S. Dollar
PT Bank CIMB Niaga Tbk 323.848.748 291.353.921 PT Bank CIMB Niaga Tbk
PT Bank Mayapada PT Bank Mayapada
International Tbk 298.016.054 6.904.565.099 International Tbk
PT Bank Mandiri (Persero) Tbk 249.263.216 755.199.779 PT Bank Mandiri (Persero) Tbk
Jumlah 871.128.018 7.951.118.799 Subtotal
Jumlah - Kas di bank 368.477.792.843 353.590.595.275 Total-Cash in banks
Deposito berjangka Time deposits
Rupiah Rupiah
PT BPR Akasia Mas 114.767.981.849 76.862.477.502 PT BPR Akasia Mas
PT Bank Mayapada PT Bank Mayapada
International Tbk 34.936.000.000 34.437.769.492 International Tbk
PT Bank CIMB Niaga Tbk 11.000.000.000 - PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 19.246.500 19.246.500 PT Bank Mandiri (Persero) Tbk
Jumlah 160.723.228.349 111.319.493.494 Subtotal
Mata uang asing (Catatan 34) Foreign Currency (Note 34)
Dolar Amerika Serikat U.S. Dollar
PT Bank CIMB Niaga Tbk 11.656.260.000 11.870.320.000 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 6.152.083.200 2.518.974.400 PT Bank Mandiri (Persero) Tbk
Jumlah 17.808.343.200 14.389.294.400
Jumlah - Deposito berjangka 178.531.571.549 125.708.787.894 Total - Time deposits
Jumlah 550.178.452.773 482.716.453.300 Total
Suku bunga deposito berjangka per tahun Interest rates per annum on time deposits
Rupiah 4,85% - 6,75% 2,25% - 6,50% Rupiah
Dolar Amerika Serikat 0,75% - 2,00% 0,75% - 3,00% U.S. Dollar
- 37 -
Page 41
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
5. Piutang Usaha 5. Trade Accounts Receivable
Rincian dari piutang usaha adalah sebagai The details of the trade account receivables are
berikut: follows :
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
a. Berdasarkan debitur : a. By debtors :
Penerbit kartu kredit 1.791.776.238 1.414.631.839 Credit card issuers
Pelanggan/pembeli 1.663.248.785 1.180.432.517 Customers/buyers
Jumlah 3.455.025.023 2.595.064.356 Total
Cadangan kerugian penurunan nilai (22.453.227) (22.453.227) Allowance for impairment losses
Jumlah - bersih 3.432.571.796 2.572.611.129 Total - net
b. Berdasarkan umur : b. By age :
Belum jatuh tempo 2.962.303.793 1.968.069.603 Not past due
Jatuh tempo Past due
1 - 30 hari 93.357.570 138.266.938 1 - 30 days
31 - 60 hari 399.363.660 488.727.815 31 - 60 days
Jumlah 3.455.025.023 2.595.064.356 Total
Cadangan kerugian penurunan nilai (22.453.227) (22.453.227) Allowance for impairment losses
Jumlah - bersih 3.432.571.796 2.572.611.129 Net
Perubahan dalam cadangan kerugian penurunan The changes in allowance for impairment of trade
nilai piutang usaha adalah sebagai berikut: receivables are detailed as follows:
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Saldo awal tahun 22,453,227 18,488,684 Balance at the beginning of the year
Penambahan (Catatan 26b) - 3,964,543 Provisions (Note 26b)
Saldo akhir tahun 22,453,227 22,453,227 Balance at the end of the year
Grup menerapkan pendekatan yang The Group applies the simplified approach to
disederhanakan untuk menghitung cadangan provide for expected credit losses prescribed by
kerugian ekspektasian yang disyaratkan oleh PSAK No. 71, which requires the use of the
PSAK No. 71, yang memerlukan penerapan lifetime expected loss provison for all trade
cadangan kerugian ekspektasian sepanjang receivables without significant financing
umurnya untuk seluruh piutang usaha. Untuk component. To measure the expected credit
mengukur cadangan kerugian ekspektasian losses, trade receivables have been grouped
tersebut, piutang usaha dikelompokkan based on shared credit risk characteristics and the
berdasarkan karakteristik risiko kredit yang sejenis days past due.
dan pola tunggakan atau gagal bayar.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment as of September 30, 2024 and
30 September 2024 dan 31 Desember 2023 December 31, 2023 is adequate to cover possible
memadai untuk menutup kemungkinan kerugian losses from uncollectible accounts.
dari tidak tertagihnya piutang.
- 38 -
Page 42
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
6. Persediaan 6. Inventories
Akun ini merupakan persediaan barang dagangan These represent PT Inti Dufree Promosindo,
PT Inti Dufree Promosindo, entitas anak, berupa a subsidiary, merchandise for sale, which include
minuman beralkohol, kosmetik, jam tangan, tas, liquor, cosmetic, watches, bags, among others,
dan lainnya, yang berlokasi di Bali dan Lombok, located in Bali and Lombok, and PT Karya Prima
dan PT Karya Prima Unggulan, entitas anak, Unggulan, a subsidiary, which include snack, food
berupa makanan ringan, makanan dan minuman and prepared drinks, travel accessories,
siap saji, perlengkapan perjalanan, aksesoris electronic accessories, cigarettes, among others
elektronik, rokok dan lainnya, yang berlokasi di located in Bali, Jakarta, Makassar and Batam as
Bali, Jakarta, Makassar dan Batam sebagai follows:
berikut:
a. Toko Bebas Bea a. Duty Free Shops
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Bali Bali
Saldo awal 124.064.302.321 106.606.991.416 Beginning balance
Penambahan (Catatan 27a) 109.194.279.301 212.861.450.669 Additions (Note 27a)
Retur persediaan (Catatan 27a) (1.310.183.679) (13.255.795.981) Inventory returns (Note 27a)
Kerugian penghapusan Loss on write-off of
persediaan (Catatan 29) (1.194.737.876) (2.197.883.272) inventories (Note 29)
Pengurangan (Catatan 27a) (178.046.465.530) (179.950.460.511) Deductions (Note 27a)
Saldo akhir (Catatan 27a) 52.707.194.537 124.064.302.321 Ending balance (Note 27a)
Lombok Lombok
Saldo awal - - Beginning balance
Penambahan (Catatan 27a) 5.916.363.279 - Additions (Note 27a)
Retur persediaan (Catatan 27a) (354.365) - Inventory returns (Note 27a)
Kerugian penghapusan Loss on write-off of
persediaan (Catatan 29) - - inventories (Note 29)
Pengurangan (Catatan 27a) (2.670.465.046) - Deductions (Note 27a)
Saldo akhir (Catatan 27a) 3.245.543.868 - Ending balance (Note 27a)
Jumlah 55.952.738.405 124.064.302.321 Total
b. Toko Ritel b. Retail Shops
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Bali Bali
Saldo awal 14.676.083.103 7.451.665.220 Beginning balance
Penambahan (Catatan 27b) 117.301.504.506 129.116.510.586 Additions (Note 27b)
Pengurangan (Catatan 27b) (111.241.171.682) (121.892.092.703) Deductions (Note 27b)
Saldo akhir 20.736.415.927 14.676.083.103 Ending balance
Jakarta Jakarta
Saldo awal 1.175.267.771 4.066.867.175 Beginning balance
Penambahan (Catatan 27b) 17.335.915.860 20.865.243.246 Additions (Note 27b)
Transfer dari Makassar (Catatan 27b) 104.954.656 - Transfer from Makassar (Note 27b)
Pengurangan (Catatan 27b) (17.937.495.000) (23.756.842.650) Deductions (Note 27b)
Saldo akhir 678.643.287 1.175.267.771 Ending balance
Batam Batam
Saldo awal - - Beginning balance
Penambahan (Catatan 27b) 1.573.186.329 - Additions (Note 27b)
Pengurangan (Catatan 27b) (174.279.921) - Deductions (Note 27b)
Saldo akhir 1.398.906.408 - Ending balance
- 39 -
Page 43
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Makassar Makassar
Saldo awal 104.954.656 418.640.350 Beginning balance
Penambahan (Catatan 27b) - 957.436.426 Additions (Note 27b)
Transfer ke Jakarta (Catatan 27b) (104.954.656) - Transfer to Jakarta (Note 27b)
Pengurangan (Catatan 27b) - (1.271.122.120) Deductions (Note 27b)
Saldo akhir - 104.954.656 Ending balance
Jumlah 22.813.965.622 15.956.305.530 Total
Manajemen berpendapat bahwa nilai tercatat dari Management believes that the carrying values of
persediaan pada tanggal 30 September 2024 dan inventories as of September 30, 2024 and
31 Desember 2023 dapat terealisasi karena itu December 31, 2023 are realizable, thus no
cadangan kerugian penurunan nilai tidak allowance for decline in values is necessary.
diperlukan.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024, and December 31,
Desember 2023, persediaan entitas anak telah 2023, inventories of the subsidiaries are insured
diasuransikan terhadap risiko gempa bumi, against earthquake, fire, tsunami and volcanic
kebakaran, tsunami dan letusan gunung berapi eruption for Rp 85,851,980,666 and Rp
dengan jumlah pertanggungan masing-masing 186,472,283,334, respectively, with PT Asuransi
sebesar Rp 85.851.980.666 dan Rp Sompo Japan Nipponkoa Indonesia, a third party.
186.472.283.334 kepada PT Asuransi Sompo Management believes that the insurance
Japan Nipponkoa Indonesia, pihak ketiga. coverage is adequate to cover possible losses
Manajemen berpendapat bahwa nilai arising from such risks.
pertanggungan tersebut cukup untuk menutup
kemungkinan kerugian atas persediaan yang
dipertanggungkan.
7. Pajak Dibayar Dimuka 7. Prepaid Taxes
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Pajak Pertambahan Nilai - Bersih 24,690,000 3,625,183,501 Value Added Tax - Net
Jumlah 24,690,000 3,625,183,501 Total
Pada tanggal 29 Maret 2023, PT Inti Dufree On March 29, 2023, PT Inti Dufree Promosindo
Promosindo (IDP), entitas anak menerima Surat (IDP), a subsidiary, received Tax Collection Letter
Tagihan Pajak atas pajak penghasilan pasal 21 from the tax authority relating to the Company’s
untuk masa pajak Januari 2023 sebesar income tax article 21 for fiscal period
Rp 3.610.680. January 2023 amounting to Rp 3,610,680.
Pada tanggal 12 Oktober 2023, PT Inti Dufree On October 12, 2023, PT Inti Dufree Promosindo
Promosindo (IDP), entitas anak menerima Surat (IDP), a subsidiary, received Tax Collection Letter
Tagihan Pajak atas pajak penghasilan pasal 21 from the tax authority relating to the Company’s
untuk masa pajak Desember 2019 sebesar income tax article 21 for fiscal period December
Rp 6.296.400. 2019 amounting to Rp 6,296,400.
- 40 -
Page 44
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
8. Biaya Dibayar Dimuka 8. Prepaid Expenses
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Asuransi 108.112.820 82.430.988 Insurance
Lainnya 468.678.572 381.363.616 Others
Jumlah 576.791.392 463.794.604 Total
9. Investasi dalam Saham 9. Investment in Shares of Stock
Pada tanggal 17 Februari 2015, PT Inti Dufree On February 17, 2015, PT Inti Dufree
Promosindo, entitas anak, melakukan investasi Promosindo, a subsidiary, invested in shares of
dalam saham di PT Kura Kura yang bergerak stock in PT Kura Kura which is engaged in the
dalam bidang transportasi shuttle bus sebesar transportation shuttle bus business amounting to
Rp 905.500.000 dengan persentase kepemilikan Rp 905,500,000 equivalent to ownership interest
sebesar 4%. Pada tanggal 30 September 2024 of 4%. As of September 30, 2024 and December
dan 31 Desember 2023, investasi ini tidak tersedia 31 2023, these investments in the absence of
dasar untuk menentukan nilai wajarnya, maka basis of fair values are stated at acquisition cost.
investasi tersebut dicatat pada biaya perolehan. Based on management judgment which are
Berdasarkan pertimbangan manajemen yang described in Note 3.c, financial assets which have
diungkapkan pada Catatan 3.c, aset keuangan no quoted price in an active market.
yang tidak memiliki kuotasi harga di pasar aktif.
10. Piutang Pihak Berelasi 10. Due From Related Parties
Piutang dari pihak berelasi merupakan piutang PT This represent receivable of PT Inti Dufree
Inti Dufree Promosindo, entitas anak kepada DFS Promosindo, a subsidiary, from DFS Venture
Venture Singapore (Pte) Limited, pemegang Singapore (Pte) Limited, stockholder of the
saham Perusahaan (catatan 32), piutang pihak Company (Note 32), a subsidiary. This receivable
berelasi tersebut tidak memiliki jadwal is non-interest bearing and has no definite
pengembalian yang pasti dan tidak dikenakan repayment schedule.
bunga.
Manajemen berpendapat bahwa seluruh piutang Management believes that the receivables from
dari pihak berelasi tersebut dapat ditagih dan related parties will be collectible base on
diselesaikan setiap saat berdasarkan arrangement , so that the receivables from these
kesepakatan antara entitas yang bertransaksi parties no allowance for impairment was provided.
sehingga tidak dibentuk cadangan penurunan nilai
atas piutang tersebut
11. Aset Tetap 11. Property and Equipment
Perubahan selama tahun 2024/
Changes during 2024
1 Januari 2024/ Penambahan/ Pengurangan/ 30 September 2024/
January 1, 2024 Additions Deductions September 30, 2024
Biaya perolehan: Acquisition cost:
Peralatan dan perlengkapan 110.210.219.368 5.109.658.659 (74.353.208.500) 40.966.669.527 Furniture and equipment
Kendaraan 15.437.898.048 193.337.658 (1.140.560.300) 14.490.675.406 Vehicles
Jumlah 125.648.117.416 5.302.996.317 (75.493.768.800) 55.457.344.933 Total
- 41 -
Page 45
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perubahan selama tahun 2024/
Changes during 2024
1 Januari 2024/ Penambahan/ Pengurangan/ 30 September 2024/
January 1, 2024 Additions Deductions September 30, 2024
Akumulasi penyusutan: Accumulated depreciation:
Peralatan dan perlengkapan 94.917.224.801 4.799.865.717 (74.353.208.500) 25.363.882.018 Furniture and equipment
Kendaraan 13.939.176.517 308.368.170 (1.140.560.300) 13.106.984.387 Vehicles
Jumlah 108.856.401.318 5.108.233.887 (75.493.768.800) 38.470.866.405 Total
Nilai Tercatat 16.791.716.098 16.986.478.528 Net Carrying Value
Perubahan selama tahun 2023/
Changes during 2023
1 Januari 2023/ Penambahan/ Pengurangan/ 31 Desember 2023/
January 1, 2023 Additions Deductions Decemb er 31, 2023
Biaya perolehan: Acquisition cost:
Perbaikan atas bangunan sewa 10.307.000 - (10.307.000) - Leasehold improvements
Peralatan dan perlengkapan 101.632.472.919 9.112.832.149 (535.085.700) 110.210.219.368 Furniture and equipment
Kendaraan 14.910.257.471 527.640.577 - 15.437.898.048 Vehicles
Jumlah 116.553.037.390 9.640.472.726 (545.392.700) 125.648.117.416 Total
Akumulasi penyusutan: Accumulated depreciation:
Perbaikan atas bangunan sewa 5.153.494 5.153.506 (10.307.000) - Leasehold improvements
Peralatan dan perlengkapan 87.566.718.367 7.386.717.624 (36.211.190) 94.917.224.801 Furniture and equipment
Kendaraan 13.440.670.343 498.506.174 - 13.939.176.517 Vehicles
Jumlah 101.012.542.204 7.890.377.304 (46.518.190) 108.856.401.318 Total
Nilai Tercatat 15.540.495.186 16.791.716.098 Net Carrying Value
Beban penyusutan dialokasikan masing-masing Depreciation expense amounting to
sebesar Rp 5.108.233.887 dan Rp 6.002.504.845 Rp 5,108,233,887 and Rp 6,002,504,845 for nine-
untuk periode sembilan bulan yang berakhir 30 months period ended September 30, 2024 and
September 2024 dan 2023 disajikan dalam akun 2023 is presented under “General and
“Beban umum dan administrasi” (Catatan 27b). administrative expenses” (Note 27b).
Penambahan peralatan dan perlengkapan Additions in furniture and equipment represent
merupakan penambahan aset tetap yang terletak additional property and equipment in Bali, Jakarta,
di Bali, Jakarta, Batam, dan Lombok. Batam, and Lombok.
Rincian penjualan atas aset tetap adalah sebagai Details of sales of property and equipment are as
berikut: follows:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Audited)
Harga jual 400.068.467 - Selling price
Nilai tercatat - - Net book value
Keuntungan penjualan aset tetap 400.068.467 - Gain on sale of property and equipment
Pengurangan pada periode sembilan bulan yang Deductions for nine-months period ended
berakhir 30 September 2024 termasuk September 30, 2024 include write-off of vehicles
penghapusan atas peralatan dan perlengkapan and property and equipment with a net book value
dan kendaraan, dengan nilai tercatat sebesar Rp of Rp 75,093,700,333, mainly due to shop closure
75.093.700.333, terutama di sebabkan oleh in Bali Galleria, from a subsidiary, PT Inti Dufree
tutupnya toko Bali Galeria, dari entitas anak, PT Promosindo.
Inti Dufree Promosindo.
Pengurangan pada tahun 2023 termasuk Deductions in 2023 include write-off of property
penghapusan atas peralatan dan perlengkapan and equipment with a net book value of
- 42 -
Page 46
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
dengan nilai tercatat sebesar Rp 498.874.510 dan Rp 498,874,510 and include write off of fully
penghapusan atas perbaikan bangunan yang depreciated leasehold improvement amounting to
telah disusutkan penuh sebesar Rp 10.307.000. Rp 10,307,000.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, aset tetap telah diasuransikan 2023, property and equipment are insured with
kepada PT Asuransi Sompo Japan Nipponkoa PT Asuransi Nipponkoa Indonesia, a third party,
Indonesia, pihak ketiga, terhadap risiko gempa against earthquake, fire, tsunami and
bumi, kebakaran, tsunami dan letusan gunung volcanic eruption for Rp 45,882,356,831 and
berapi dengan jumlah pertanggungan masing- Rp 127,578,665,823, respectively.
masing sebesar Rp 45.882.356.831 dan Rp
127.578.665.823.
Manajemen berpendapat bahwa nilai Management believes that insurance coverage is
pertanggungan tersebut cukup untuk menutup adequate to cover possible losses on the property
kemungkinan kerugian atas aset tetap yang and equipment insured.
dipertanggungkan.
Manajemen berpendapat bahwa tidak terdapat As of September 30, 2024 and December 31,
penurunan nilai tercatat aset tetap pada tanggal 2023, the management believes that there is no
30 September 2024 dan 31 Desember 2023. impairment in values of the aformentioned
property and equipment.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023 nilai perolehan aset tetap yang 2023, the acquisition costs of the Group’s property
sepenuhnya telah disusutkan tetapi masih and equipment that are fully-depreciated but are
digunakan dalam operasional sebesar masing- still being used in operations amounted to
masing Rp 19.207.203.281 dan Rp Rp 19,207,203,281 and Rp 86,914,909,384,
86.914.909.384. respectively.
12. Aset Hak-Guna 12. Right-of-Use Assets
Perubahan selama tahun 2024/
Changes during 2024
1 Januari 2024/ Penambahan/ Pengurangan/ 30 September 2024/
January 1, 2024 Additions Deductions Septemb er 30, 2024
Biaya perolehan: Acquisition cost:
Toko/area komersial 292.338.169.532 35.995.629.377 (13.243.988.351) 315.089.810.558 Store/commercial space
Ruang kantor 3.141.829.176 2.472.807.540 (1.550.421.948) 4.064.214.768 Office space
Jumlah 295.479.998.708 38.468.436.917 (14.794.410.299) 319.154.025.326 Total
Akumulasi penyusutan: Accumulated depreciation:
Toko/area komersial 133.461.964.918 52.763.599.029 (10.988.624.567) 175.236.939.380 Store/commercial space
Ruang kantor 2.537.174.528 1.840.355.808 (1.291.871.028) 3.085.659.308 Office space
Jumlah 135.999.139.446 54.603.954.837 (12.280.495.595) 178.322.598.688 Total
Nilai Tercatat 159.480.859.262 140.831.426.638 Net Carrying Value
Perubahan selama tahun 2023/
Changes during 2023
1 Januari 2023/ Penambahan/ Pengurangan/ 31 Desem ber 2023/
January 1, 2023 Additions Deductions Decemb er 31, 2023
Biaya perolehan: Acquisition cost:
Toko/area kom ersial 252.850.255.507 54.720.042.192 (15.232.128.167) 292.338.169.532 Store/commercial space
Ruang kantor 4.482.332.006 3.141.829.176 (4.482.332.006) 3.141.829.176 Office space
Jumlah 257.332.587.513 57.861.871.368 (19.714.460.173) 295.479.998.708 Total
Akumulasi penyusutan: Accumulated depreciation:
Toko/area kom ersial 60.747.500.518 73.976.033.749 (1.261.569.349) 133.461.964.918 Store/commercial space
Ruang kantor 4.482.332.005 2.537.174.529 (4.482.332.006) 2.537.174.528 Office space
Jumlah 65.229.832.523 76.513.208.278 (5.743.901.355) 135.999.139.446 Total
Nilai Tercatat 192.102.754.990 159.480.859.262 Net Carrying Value
- 43 -
Page 47
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pengurangan merupakan sewa yang telah Deductions represent leases that already expired
berakhir dan dampak modifikasi sewa pada and the impact of lease modification As of
tanggal 30 September 2024 dan 31 Desember September 30, 2024 and December 31, 2023
2023 masing-masing sebesar Rp 2.513.914.704 amounting to Rp 2.513.914.704 and Rp
dan Rp 13.970.558.818. 13,970,558,818, respectively.
Beban penyusutan sebesar Rp 54.607.194.837 Amortization of right of use assets amounting to
dan Rp 56.388.667.119 pada tanggal Rp 54,607,194,837 and Rp 56,388,667,119 as of
30 September 2024 dan 2023 disajikan dalam September 30, 2024 and 2023, respectively is
akun “Beban umum dan administrasi” presented under “General and administrative
(Catatan 27b). expenses” (Note 27b).
13. Uang Jaminan 13. Guarantee Deposits
Akun ini terutama merupakan uang jaminan yang This account mainly represents guarantee
berhubungan dengan toko bebas bea dan ritel di deposits related to duty free and retail shops in
Bali, Jakarta dan Makassar dan tiket agen travel. Bali, Jakarta and Makassar and travel agent ticket.
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Pembayaran konsesi 25.597.819.031 23.214.671.275 Concession payments
IATA (Catatan 34c) 474.000.000 470.000.000 IATA (Note 34c)
Listrik 239.444.000 239.444.000 Electricity
Jumlah 26.311.263.031 23.924.115.275 Total
14. Utang Usaha - Pihak Ketiga 14. Trade Accounts Payable - Third Parties
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
a. Berdasarkan pemasok : a. By creditors :
Pihak berelasi (Catatan 32) Related Parties (Note 32)
DFS Venture Singapore (Pte) Limited - 22.375.623.957 DFS Venture Singapore (Pte) Limited
Pihak ketiga Third Parties
PT Travel Blue Indonesia 3.808.396.583 2.008.534.699 PT Travel Blue Indonesia
WHSmith Asia Limited HK 2.262.995.688 337.106.882 WHSmith Asia Limited HK
PT Samsonite Indonesia 2.080.788.747 719.955.045 PT Samsonite Indonesia
CV Wastra Nusantara 1.424.657.511 1.078.027.805 CV Wastra Nusantara
PT Balibiasa Indahkoleksi 1.402.632.031 1.937.518.015 PT Balibiasa Indahkoleksi
CV Clik 1.382.934.704 507.734.803 CV Clik
PT Sukanda Djaya 1.234.343.058 257.744.981 PT Sukanda Djaya Jakarta
PT Jewelry Design Services 1.168.145.007 94.655.000 PT Jewelry Design Services
PT Victoria Care Indonesia Tbk 970.070.233 464.362.800 PT Victoria Care Indonesia Tbk
CV Sunflower 961.744.654 257.636.953 CV Sunflower
Oky Pandita Bali 921.091.000 681.132.000 Oky Pandita Bali
Harper Collins Publisher Limited 849.657.317 623.271.308 Harper Collins Publisher Limited
AR Shop 848.637.600 563.450.650 AR Shop
CV Bali Croco Design 765.246.000 660.138.000 CV Bali Croco Design
Dewangga Handycraft 752.081.500 473.549.250 Dewangga Handycraft
PT Bali Alus 750.808.555 744.663.928 PT Bali Alus
PT Integritas Dinamika Indonesia 712.715.285 184.696.699 PT Integritas Dinamika Indonesia
PT Unirama Duta Niaga 672.650.957 257.460.023 PT Unirama Duta Niaga
CV Grammes Contemporary Jewelry 593.030.600 358.869.200 CV Grammes Contemporary Jewelry
PT Tigarkasa Satria Tbk 573.780.136 121.750.201 PT Tigaraksa Satria Tbk
PT Datascrip 555.184.260 183.852.251 PT Datascrip
UD Sendem 529.563.500 239.649.000 UD Sendem
CV Best Indonesian Gift 523.240.340 317.466.490 CV Best Indonesian Gift
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Page 48
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
PT Kristal Merah Putih 515.419.930 250.032.000 PT Kristal Merah Putih
Lain-lain (masing-masing kurang Others (less than Rp 500,000,000
dari Rp 500.000.000) 8.540.911.570 17.552.518.988 each)
Jumlah pihak ketiga 34.800.726.766 30.875.776.971 Total Third Parties
Jumlah 34.800.726.766 53.251.400.928 Total
b. Berdasarkan umur : b. Total
By agepiutang
: usaha berdasarkan
1 s.d. 30 hari 28.314.872.923 48.392.638.051 1 - 30 days
31 s.d. 60 hari 5.727.428.977 3.922.285.793 31 - 60 days
61 s.d. 90 hari 744.955.118 715.392.019 61 - 90 days
91 s.d. 120 hari 283.336 14.909.569 91 - 120 days
lebih dari 120 hari 13.186.412 206.175.496 More than 120 days
Jumlah 34.800.726.766 53.251.400.928 Total
c. Berdasarkan mata uang : c. By currencies :
Rupiah 31.671.748.308 28.822.215.269 Rupiah
Dolar Amerika Serikat (Catatan 34) 1.869.009.103 23.760.263.455 U.S. Dollar (Note 34)
Poundsterling Inggris (Catatan 34) 1.165.239.402 668.742.204 British Poundsterling (Note 34)
Euro (Catatan 34) - 180.000 Euro (Note 34)
Dolar Singapura (Catatan 34) 94.729.953 - Singapore Dollar (Note 34)
Jumlah 34.800.726.766 53.251.400.928 Total
Jangka waktu kredit yang timbul dari pembelian Purchases from third parties (local suppliers) have
dari pihak ketiga (pemasok dalam negeri) berkisar credit terms of 30 to 60 days while purchases from
antara 30 sampai dengan 60 hari sedangkan a related party (foreign supplier) have credit terms
pembelian dari pihak berelasi (pemasok luar of 90 days.
negeri) berkisar 90 hari.
15. Utang Lain-Lain 15. Other Accounts Payable
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Turis 3.174.852.621 3.210.160.013 Tourists
Kontraktor 398.307.026 1.012.213.476 Contractors
Lainnya 1.408.616.386 663.937.339 Others
Jumlah 4.981.776.033 4.886.310.828 Total
16. Utang Pajak 16. Taxes Payable
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Pajak final 1.857.070.210 390.920.792 Final tax
Pajak Penghasilan Income taxes
Pasal 21 1.365.957.146 836.098.377 Article 21
Pasal 23 3.044.730.138 21.587.774 Article 23
Pasal 26 - 3.835.000 Article 26
Pasal 29 (Catatan 31) 12.460.064.934 15.788.476.758 Article 29 (Note 31)
Pajak Pertambahan Nilai - Bersih 1.815.184.126 22.364.894 Value Added Tax - Net
Jumlah 20.543.006.554 17.063.283.595 Total
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Page 49
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
17. Beban Akrual 17. Accrued Expenses
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
Septemb er 30, 2024 Decemb er 31, 2023
(Unaudited) (Audited)
Konsesi 17.926.165.294 13.059.269.233 Concession
Sewa ruangan 4.292.638.754 4.292.638.754 Space rental
Bonus 3.812.115.933 3.812.115.933 Bonus
Jasa profesional 1.253.745.379 1.215.293.943 Professional fees
Pemeliharaan 1.095.270.171 724.161.615 Maintenance
Peralatan dan perlengkapan 746.717.910 805.231.753 Supplies and equipment
Pemasaran 1.412.928.743 595.777.599 Marketing fund
Waralaba 1.045.858.677 5.320.822.441 Franchise
Listrik dan telepon 501.052.726 381.692.018 Electricity and telephone
Insentif dan komisi 202.065.324 423.749.509 Incentive and ommission
Lain-lain 1.850.090.404 1.744.253.432 Others
Jumlah 34.138.649.315 32.375.006.230 Total
18. Liabilitas Sewa 18. Lease Liabilities
Berikut adalah pembayaran sewa minimum masa The total future minimum lease payments and
yang akan datang (future minimum lease payment) present value of future minimum lease payments
berdasarkan perjanjian sewa. based on the lease agreement.
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Pembayaran yang jatuh tempo Payments due in :
Tidak lebih dari 1 tahun 45.901.207.930 46.430.069.108 No later than 1 year
Lebih dari 1 tahun sampai Later than 1 year but not
dengan 10 tahun 117.305.850.263 125.406.112.585 later than 10 years
Jumlah pembayaran sewa
pembiayaan minimum 163.207.058.193 171.836.181.693 Total minimum lease liabilities
Bunga (12.830.549.804) (16.159.910.937) Interest
Nilai sekarang pembayaran sewa Present value of minimum
pembiayaan minimum 150.376.508.389 155.676.270.756 lease liabilities
Bagian yang akan jatuh tempo
dalam satu tahun (41.648.826.482) (41.480.344.296) Less : Current portion
Bagian utang jangka panjang yang akan Long-term portion of lease
jatuh tempo lebih dari satu tahun 108.727.681.907 114.195.926.460 liabilities-net of current portion
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, liabilitas sewa merupakan 2023, lease liabilities represent liabilities for
liabilitas atas sewa ruang kantor dan toko/area leased office space and shops/comercial between
komersial antara Grup dengan PT Petarung the Group and PT Petarung Tangguh Persada
Tangguh Persada (PTP) dan PT Precise Pacific (PTP) and PT Precise Pacific Realty, related
Realty, pihak-pihak berelasi, PT Angkasa Pura I, party, PT Angkasa Pura I, PT Angkasa Pura II
PT Angkasa Pura II (Persero) (pada tanggal 9 (Persero) (on September 9, 2024, PT Angkasa
September 2024, PT Angkasa Pura I dan PT Pura I and PT Angkasa Pura II (Persero) officially
Angkasa Pura II (Persero) resmi bergabung merged as PT Angkasa Pura Indonesia) and PT
menjadi PT Angkasa Pura Indonesia) dan PT Putra Mahatiti, a third parties (Note 35).
Putra Mahatiti, pihak ketiga (Catatan 35).
Berdasarkan adendum kontrak sewa Based on addendum to lease contract
no. BAC.15.02/00/10/2023 tanggal 10 Oktober no. BAC.15.02/00/10/2023 dated October 10,
2023, PT Angkasa Pura Indonesia mengurangi 2023, PT Angkasa Pura Indonesia reduced the
luas area komersil yang disewa, pada salah satu commercial area being leased from one of the
perjanjian sewa dengan PT Karya Prima lease agreement with PT Karya Prima Unggulan,
Unggulan, entitas anak, sehubungan dengan a subsidiary, with regards to PT Angkasa Pura
rencana PT Angkasa Pura Indonesia untuk
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Page 50
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
menata kembali area komersial dari 430m2 Indonesia to reorganize the commercial area from
menjadi 196m2 (Catatan 35). 430m2 to 196m2 (Note 35).
Suku bunga inkremental yang digunakan adalah The weighted average of incremental
sebesar sebesar 3,9651% - 6,5755%. borrowing rate applied was 3.9651% - 6.5755%.
Liabilitas sewa berjangka waktu satu (1) sampai Lease liabilities have terms of one (1) to ten (10)
dengan sepuluh (10) tahun serta addendum years and addendum changes thereto.
perubahannya.
Berdasarkan addendum no. 001/I/2023, IDP dan Based on addendum no. 001/I/2023, IDP and PTP
PTP telah menyetujui perpanjangan jangka waktu has agreed to extend the lease term starting from
sewa yang dimulai sejak 1 Januari 2022 sampai January 1, 2022 to August 11, 2023, and on
dengan 11 Agustus 2023, dan pada August 12, 2023 has been further extended to
12 Agustus 2023 telah diperpanjang sampai July 31, 2024.
dengan 31 Juli 2024.
Pada tanggal 26 Januari 2023, On January 26, 2023, based on lease agreement
berdasarkan perjanjian sewa no. 01/MBG-Mkt/Unit Ruko Barat/I/23, KPU, a
no. 01/MBG-Mkt/UnitRukoBarat/I/23, KPU, entitas subsidiary, and PTP, a related party, have signed
anak, dan PTP, pihak berelasi, telah menyetujui lease agreement with lease term starting from
perjanjian sewa yang dimulai sejak 1 Januari 2023 January 1, 2023 to December 31, 2032.
sampai dengan 31 Desember 2032.
Beban bunga liabilitas sewa untuk periode The interest expense on lease liabilities for nine-
sembilan bulan yang berakhir 30 September 2024 months period ended September 30, 2024 and
dan 2023 masing-masing sebesar Rp 2023 amounted to Rp 5,789,981,690 and Rp
5.789.981.690 dan Rp 4.095.697.318. 4,095,697,318, respectively.
19. Pengukuran Nilai Wajar 19. Fair Value Measurement
Tabel berikut menyajikan pengukuran nilai wajar The following table provides the fair value
aset tertentu Grup: measurement of the Group’s certain asset:
30 September 2024/September 30, 2024
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
yang tidak
Input signifikan dapat
Harga kuotasian yang dapat diobservasi
dalam pasar aktif/ di observasi (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang nilai wajarnya disajikan: Assets for which fair value are disclosed:
Pinjaman yang diberikan dan piutang Loans and receivables
Uang jaminan 26.311.263.031 - - 26.311.263.031 Guarantee deposits
31 Desember 2023/December 31, 2023
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
yang tidak
Input signifikan dapat
Harga kuotasian yang dapat diobservasi
dalam pasar aktif/ di observasi (Level 3)/
(Level 1)/ (Level 2)/ Significant
Quoted prices Significant unobservable
Nilai Tercatat/ in active markets observable inputs inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang nilai wajarnya disajikan: Assets for which fair value are disclosed:
Pinjaman yang diberikan dan piutang Loans and receivables
Uang jaminan 23,924,115,275 - - 23,924,115,275 Guarantee deposits
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Page 51
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar instrumen keuangan di atas yang tidak The fair value of the above financial instruments
diperdagangkan di pasar aktif ditentukan that are not traded in an active market is
menggunakan teknik penilaian arus kas yang determined by using the discounted cash flow
didiskonto. analysis.
20. Modal Saham 20. Capital Stock
Susunan kepemilikan saham Perusahaan The share ownership in the Company based on
berdasarkan catatan yang dibuat oleh Biro the record of Share Registration Bureau and
Administrasi Efek dan PT Kustodian Sentral Efek PT Kustodian Sentral Efek Indonesia as of
Indonesia tanggal 30 September 2024 dan 31 September 30, 2024 and December 31, 2023,
Desember 2023 adalah sebagai berikut: follows:
30 September 2024/September 30, 2024
Persentase Jumlah
Kepemilikan/ Modal Disetor/
Pemegang Saham/ Jumlah Saham/ Percentage of Total Paid-up
Name of Stockholder Number of Shares Ownership Capital Stock
DFS Venture Singapore (Pte) Limited 298.080.000 45,00 37.260.000.000
PT Precise Pacific Realty 209.671.080 31,65 26.208.885.000
Tahir 103.999.400 15,70 12.999.925.000
Ronald Kumala Putra 61.000 0,01 7.625.000
Harry Wangidjaja 50.800 0,01 6.350.000
Masyarakat lainnya (masing-masing dibawah 5%)/
Public-others (each below 5%) 50.537.720 7,63 6.317.215.000
Jumlah/Total 662.400.000 100,00 82.800.000.000
31 Desember 2023/December 31, 2023
Persentase Jumlah
Kepemilikan/ Modal Disetor/
Pemegang Saham/ Jumlah Saham/ Percentage of Total Paid-up
Name of Stockholder Number of Shares Ownership Capital Stock
DFS Venture Singapore (Pte) Limited 149.040.000 45,00 37.260.000.000
PT Precise Pacific Realty 114.835.540 34,67 28.708.885.000
Tahir 51.999.700 15,70 12.999.925.000
Ronald Kumala Putra 30.500 0,01 7.625.000
Harry Wangidjaja 25.400 0,01 6.350.000
Masyarakat lainnya (masing-masing dibawah 5%)/
Public-others (each below 5%) 15.268.860 4,61 3.817.215.000
Jumlah/Total 331.200.000 100,00 82.800.000.000
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, Perusahaan telah mencatatkan 2023, all of the Company’s shares of stock are
seluruh sahamnya pada Bursa Efek Indonesia. listed in the Indonesia Stock Exchange. All shares
Seluruh saham yang diterbitkan oleh Perusahaan issued by the Company were fully paid.
telah disetor penuh.
Pada Rapat Umum Pemegang Saham Luar Biasa At the Extraordinary Meeting of the Shareholders
tanggal 12 Desember 2023, para pemegang on December 12, 2023, the shareholders agreed
saham menyetujui untuk melakukan pemecahan to conduct a stock split which effective on
saham yang akan berlaku efektif sejak January 3, 2024 as per approval from the
3 Januari 2024 sesuai dengan persetujuan dari Indonesia Stock Exchange (Note 1b).
Bursa Efek Indonesia (Catatan 1b).
Manajemen Permodalan Capital Management
Tujuan utama dari pengelolaan modal Grup The primary objective of the Group’s capital
adalah untuk memastikan bahwa Grup management is to ensure that it maintains healthy
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Page 52
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
mempertahankan rasio modal yang sehat dalam capital ratios in order to support its business and
rangka mendukung bisnis dan memaksimalkan maximize shareholder value. The Group is not
nilai pemegang saham. Grup tidak diwajibkan required to meet any capital requirements.
untuk memenuhi syarat-syarat modal tertentu.
Grup mengelola struktur modal dan membuat The Group manages its capital structure and
penyesuaian terhadap struktur modal adjusts it, in light of changes in economic
sehubungan dengan perubahan kondisi ekonomi. conditions. The Group monitors its capital using
Grup memantau modalnya dengan menggunakan debt to equity ratio, by dividing net debt by total
analisa rasio utang terhadap ekuitas, yakni capital.
membagi utang bersih terhadap jumlah ekuitas.
Rasio utang bersih terhadap modal pada tanggal Ratio of net debt to equity as of September 30,
30 September 2024 dan 31 Desember 2023 2024 and December 31, 2023 follows:
adalah sebagai berikut:
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
Septemb er 30, 2024 Decemb er 31, 2023
(Unaudited) (Audited)
Pinjaman * ) - - Borrowings *)
Dikurangi: kas dan setara kas 550.178.452.773 482.716.453.300 Less: cash and cash equivalents
Utang bersih (550.178.452.773) (482.716.453.300) Net debt
Jumlah ekuitas 618.414.767.513 592.377.332.667 Total equity
Rasio utang bersih terhadap ekuitas - - Net debt to equity ratio
* ) Grup tidak memiliki pinjaman/The Group has no b orrowings
21. Tambahan Modal Disetor 21. Additional Paid-In Capital
Akun ini merupakan selisih sebesar This account represents the difference of
Rp 140.625.772.246 antara nilai jual dengan nilai Rp 140,625,772,246 between the selling price and
tercatat aset tetap dan properti investasi yang net book value of property and equipment and
dijual Grup kepada PT Petarung Tangguh investment property sold by the Group to
Persada, pihak berelasi, pada tahun 2011. Terkait PT Petarung Tangguh Persada, a related party, in
dengan penerapan PSAK No 38 pada tahun 2013, 2011. Upon adoption of PSAK No 38 in 2013, this
transaksi ini direklasifikasikan sebagai tambahan was reclassified to additional paid in capital as
modal disetor seperti yang dipersyaratkan oleh required by PSAK No 38.
PSAK No 38.
22. Dividen Tunai dan Cadangan Umum 22. Cash Dividends and General Reserve
Dividen Tunai Cash Dividends
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 44 tanggal 14 Juni 2024, para pemegang No. 44 dated June 14, 2024, the stockholders of
saham PT Karya Prima Unggulan, entitas anak, PT Karya Prima Unggulan, a subsidiary, approved
telah menyetujui pembagian dividen sebesar the distribution of dividend amounting to
Rp 2.500.000.000 termasuk bagian yang Rp 2,500,000,000 contained a portion paid to the
dibayarkan kepada pemegang saham non-controlling interest amounting to
nonpengendali sebesar Rp 1.000.000. Rp 1,000,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 42 tanggal 14 Juni 2024, para pemegang No. 42 dated June 14, 2024, the stockholders of
saham PT Sukses Garda Mulia, entitas anak, PT Sukses Garda Mulia, a subsidiary, approved
telah menyetujui pembagian dividen sebesar the distribution of dividend amounting to
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Page 53
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Rp 160.000.000 termasuk bagian yang Rp 160,000,000 contained a portion paid to the
dibayarkan kepada pemegang saham non-controlling interest amounting to
nonpengendali sebesar Rp 160.000. Rp 160,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 41 tanggal 14 Juni 2024, para pemegang No. 41 dated June 14, 2024, the stockholders of
saham PT Arthamulia Indah, entitas anak, telah PT Arthamulia Indah, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 103.845.000 termasuk bagian yang Rp 103,845,000 contained a portion paid to the
dibayarkan kepada pemegang saham non-controlling interest amounting to
nonpengendali sebesar Rp 345.000. Rp 345,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 40 tanggal 14 Juni 2024, para pemegang No. 40 dated June 14, 2024, the stockholders of
saham PT Cahaya Retilindo, entitas anak, telah PT Cahaya Retilindo, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 33.500.000 termasuk bagian yang dibayarkan Rp 33,500,000 contained a portion paid to the
kepada pemegang saham nonpengendali sebesar non-controlling interest amounting to
Rp 33.500. Rp 33,500.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 20 tanggal 9 Juni 2023, para pemegang No. 20 dated June 9, 2023, the stockholders of
saham PT Sukses Garda Mulia, entitas anak, PT Sukses Garda Mulia, a subsidiary, approved
telah menyetujui pembagian dividen sebesar the distribution of dividend amounting to
Rp 260.000.000 termasuk bagian yang dibayarkan Rp 260,000,000 contained a portion paid to the
kepada pemegang saham nonpengendali sebesar non-controlling interest amounting to
Rp 260.000. Rp 260,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 21 tanggal 9 Juni 2023, para pemegang No. 21 dated June 9, 2023, the stockholders of
saham PT Arthamulia Indah, entitas anak, telah PT Arthamulia Indah, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 1.637.440.000 termasuk bagian yang Rp 1,637,440,000 contained a portion paid to the
dibayarkan kepada pemegang saham non-controlling interest amounting to
nonpengendali sebesar Rp 5.440.000. Rp 5,440,000.
Berdasarkan Rapat Umum Pemegang Saham Based on the Company’s Annual General
Tahunan Perusahaan yang tercantum dalam Akta Stockholders’ Meeting as stated in Notarial Deed
No. 19 tanggal 9 Juni 2023, para pemegang No. 19 dated June 9, 2023, the stockholders of
saham PT Cahaya Retilindo, entitas anak, telah PT Cahaya Retilindo, a subsidiary, approved the
menyetujui pembagian dividen sebesar distribution of dividend amounting to
Rp 25.000.000 termasuk bagian yang dibayarkan Rp 25,000,000 contained a portion paid to the
kepada pemegang saham nonpengendali sebesar non-controlling interest amounting to
Rp 25.000. Rp 25,000.
Cadangan Umum General Reserve
Saldo laba yang ditentukan penggunaannya pada The Group’s appropriated retained earnings as of
tanggal 30 September 2024 dan 31 Desember September 30, 2024 and December 31, 2023
2023 adalah sebesar Rp 14.000.000.000. amounted to Rp 14,000,000,000. This general
Cadangan umum tersebut dibentuk sehubungan reserve was provided in relation with the Law of
dengan ketentuan dalam Undang-Undang Republic of Indonesia No. 40/2007 regarding Limited
Republik Indonesia No. 40/2007 tentang Grup Liability Company, which requires companies to set
Terbatas, yang mewajibkan perusahaan untuk up general reserve equivalent to at least 20% of the
- 50 -
Page 54
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
membentuk cadangan umum sedikitnya 20% dari total issued and paid up capital. There is no timeline
jumlah modal ditempatkan dan disetor. Tidak over which this amount should be appropriated.
terdapat batas waktu yang ditetapkan atas
pemenuhan kewajiban tersebut.
23. Rugi per Saham 23. Loss Per Share
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Laba (Rugi) bersih yang dapat diatribusikan Profit (Loss) attributtable to owners
kepada pemilik entitas induk 26.053.679.386 (8.521.335.440) of the Parent Company
Weighted average number of ordinary
Rata-rata tertimbang saham biasa shares for computation of
untuk perhitungan laba (rugi) per saham 662.400.000 662.400.000 earnings (loss) per share
Laba (Rugi) per saham 39 (13) Profit (Loss) per share
Jumlah rata-rata tertimbang saham yang The weighted average number of shares for the
digunakan untuk menghitung rugi per saham computation of basic loss per share as of
dasar pada tanggal 30 September 2024 dan 30 September 30, 2024 and September 30, 2023
September 2023 telah disesuaikan untuk has been adjusted to reflect the effect of the stock
mencerminkan pengaruh dari pemecahan nilai split from Rp 250 per share to Rp 125 per share
nominal saham dari Rp 250 per saham menjadi which effective on January 3, 2024 (Note 20).
Rp 125 per saham yang berlaku efektif 3 Januari
2024 (Catatan 20).
24. Kepentingan Nonpengendali 24. Non-Controlling Interests
Akun ini merupakan bagian kepemilikan This account represents the share of non-
nonpengendali atas nilai aset bersih dan controlling stockholders on the net assets and
penghasilan (rugi) komprehensif entitas anak, comprehensive income of the subsidiaries, with
dengan rincian sebagai berikut: details as follows:
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Ekuitas yang dapat diatribusikan kepada Non-controlling interests in net assets
kepentingan nonpengendali: of subsidiaries:
PT Inti Dufree Promosindo 500.352.348 538.632.479 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 73.211.576 50.991.153 PT Karya Prima Unggulan
PT Arthamulia Indah 5.728.699 5.920.553 PT Arthamulia Indah
PT Sukses Garda Mulia 5.385.001 5.366.801 PT Sukses Garda Mulia
PT Cahaya Retilindo 1.042.850 1.054.028 PT Cahaya Retilindo
Jumlah 585.720.474 601.965.014 Total
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Penghasilan (rugi) komprehensif yang
dapat diatribusikan kepada Non-controlling interests in comprehensive
kepentingan nonpengendali: income (loss) of subsidiaries:
PT Inti Dufree Promosindo (38.280.131) (70.243.703) PT Inti Dufree Promosindo
PT Karya Prima Unggulan 23.220.423 19.921.369 PT Karya Prima Unggulan
PT Arthamulia Indah 153.146 270.830 PT Arthamulia Indah
PT Sukses Garda Mulia 178.200 131.164 PT Sukses Garda Mulia
PT Cahaya Retilindo 22.322 20.802 PT Cahaya Retilindo
Jumlah (14.706.040) (49.899.538) Total
- 51 -
Page 55
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
25. Pendapatan Usaha 25. Revenues
Rincian dari penjualan Grup adalah sebagai Details of the Group’s revenues follows:
berikut:
a. Penjualan Bebas Bea a. Duty Free Sales
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Bali 324.575.223.922 248.908.141.944 Bali
Lombok 5.436.620.584 - Lombok
Jumlah 330.011.844.506 248.908.141.944
b. Penjualan Ritel b. Retail Sales
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Bali 275.311.777.467 233.648.181.443 Bali
Jakarta 41.370.835.030 37.922.125.993 Jakarta
Batam 366.422.000 - Batam
Makassar - 2.143.886.036 Makassar
Jumlah 317.049.034.497 273.714.193.472 Total
c. Penjualan Tiket - bersih c. Ticket Sales – net
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Penjualan Tiket - bersih Ticket Sales - net
Internasional 85.011.806 280.525.873 International
Domestik 114.802.824 67.566.481 Domestic
Jumlah 199.814.630 348.092.354 Total
d. Penjualan Voucher Hotel - bersih d. Hotel Voucher Sales – net
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Penjualan Voucher Hotel - bersih 130.705.771 193.939.297 Hotel Voucher Sales - net
Tidak terdapat penjualan kepada atau No revenues were derived from any customer
pendapatan dari satu pihak yang melebihi 10% which represent more than 10% of the total
dari jumlah pendapatan usaha. revenues for the respective year.
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Page 56
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Entitas anak telah mengasuransikan risiko Business interruption of the subsidiaries is insured
gangguan kegiatan usaha (business interuption) with PT Asuransi Sompo Japan Nipponkoa
kepada PT Asuransi Sompo Japan Nipponkoa Indonesia, a third party, against earthquake,
Indonesia, pihak ketiga, terhadap tsunami and volcanic eruption for
gempa bumi, tsunami dan letusan gunung berapi Rp 32,125,000,000 and Rp 42,125,000,000 as of
dengan jumlah pertanggungan masing-masing September 30, 2024 and December 31, 2023,
sebesar Rp 32.125.000.000 dan Rp respectively.
42.125.000.000 pada tanggal 30 September 2024
dan 31 Desember 2023.
Manajemen berpendapat bahwa nilai Management believes that insurance coverage is
pertanggungan tersebut cukup untuk menutupi adequate to cover any possible losses on the risk
kerugian yang mungkin timbul atas risiko yang insured.
diasuransikan.
26. Beban Pokok Penjualan 26. Cost of Sales
a. Toko Bebas Bea a. Duty Free Shops
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Bali Bali
Persediaan awal 124.064.302.321 106.606.991.416 Inventories at beginning of the year
Pembelian (Catatan 6a) 109.194.279.301 153.126.885.198 Purchases (Note 6a)
Kerugian penghapusan persediaan Loss on write-off of inventories
(Catatan 28) (1.194.737.876) (2.117.513.976) (Note 28)
Retur persediaan (Catatan 6a) (1.310.183.679) (5.596.913.538) Inventory returns (Note 6a)
Persediaan tersedia untuk dijual 230.753.660.067 252.019.449.100 Inventories available for sale
Persediaan akhir (Catatan 6a) (52.707.194.537) (121.295.096.568) Inventories at end of the year (Note 6a)
Beban Pokok Penjualan (Catatan 6a) 178.046.465.530 130.724.352.532 Cost of Sales (Note 6a)
Lombok Lombok
Persediaan awal - - Inventories at beginning of the year
Pembelian (Catatan 6a) 5.916.363.279 - Purchases (Note 6a)
Kerugian penghapusan persediaan Loss on write-off of inventories
(Catatan 28) - - (Note 28)
Retur persediaan (Catatan 6a) (354.365) - Inventory returns (Note 6a)
Persediaan tersedia untuk dijual 5.916.008.914 - Inventories available for sale
Persediaan akhir (Catatan 6a) (3.245.543.868) - Inventories at end of the year (Note 6a)
Beban Pokok Penjualan (Catatan 6a) 2.670.465.046 - Cost of Sales (Note 6a)
Jumlah 180.716.930.576 130.724.352.532 Total
b. Toko Ritel b. Retail Shops
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Bali Bali
Persediaan awal 14.676.083.103 7.451.665.220 Inventories at beginning of year
Pembelian (Catatan 6b) 117.301.504.506 96.941.051.515 Purchases (Note 6b)
Persediaan tersedia untuk dijual 131.977.587.609 104.392.716.735 Inventories available for sale
Persediaan akhir (20.736.415.927) (11.922.055.861) Inventories at end of year
Beban Pokok Penjualan - Bali (Catatan 6b) 111.241.171.682 92.470.660.874 Cost of Sales - Bali (Note 6b)
Jakarta Jakarta
Persediaan awal 1.175.267.771 4.066.867.175 Inventories at beginning of year
Pembelian (Catatan 6b) 17.335.915.860 17.414.284.600 Purchases (Note 6b)
Transfer dari Makassar (Catatan 6b) 104.954.656 - Transfer from Makassar (Note 6b)
- 53 -
Page 57
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Persediaan tersedia untuk dijual 18.616.138.287 21.481.151.775 Inventories available for sale
Persediaan akhir (678.643.287) (4.542.670.018) Inventories at end of year
Beban Pokok Penjualan - Jakarta (Catatan 6b) 17.937.495.000 16.938.481.757 Cost of Sales - Jakarta (Note 6b)
Batam Batam
Persediaan awal - - Inventories at beginning of year
Pembelian (Catatan 6b) 1.573.186.329 - Purchases (Note 6b)
Persediaan tersedia untuk dijual 1.573.186.329 - Inventories available for sale
Persediaan akhir (1.398.906.408) - Inventories at end of year
Beban Pokok Penjualan - Batam (Catatan 6b) 174.279.921 - Cost of Sales - Batam (Note 6b)
Makassar Makassar
Persediaan awal 104.954.656 418.640.350 Inventories at beginning of year
Pembelian (Catatan 6b) - 762.296.371 Purchases (Note 6b)
Transfer ke Jakarta (Catatan 6b) (104.954.656) - Transfer to Jakarta (Note 6b)
Persediaan tersedia untuk dijual - 1.180.936.721 Inventories available for sale
Persediaan akhir - (193.698.100) Inventories at end of year
Beban Pokok Penjualan - Makassar (Catatan 6b) - 987.238.621 Cost of Sales - Makassar (Note 6b)
Jumlah 129.352.946.603 110.396.381.252 Total
Pembelian untuk periode sembilan bulan yang Purchases in nine-months period ended
berakhir 30 September 2024 dan 2023 yang September 30, 2024 and 2023 which represent
melebihi 10% dari jumlah pembelian bersih adalah more than 10% of the total revenues were
pembelian dari DFS Venture Singapore (Pte) purchases from DFS Venture Singapore (Pte)
Limited (DFS), pihak berelasi, masing-masing Limited (DFS), a related party, amounting to Rp
sebesar Rp 19.433.820.514 dan Rp 19,433,820,514 and Rp 58,725,570,282,
58.725.570.282 (Catatan 32b). respectively (Note 32b).
Pada periode sembilan bulan yang berakhir 30 In nine-months period ended September 30, 2024
September 2024 dan 2023, retur pembelian dari and 2023, the return of purchase from DFS, a
DFS, pihak berelasi, masing-masing sebesar Rp related party, amounted to Rp 814,729,269 and
814.729.269 dan 4.965.986.014 (Catatan 32b). 4,965,986,014 respectively (Note 32b).
27. Beban Usaha 27. Operating Expenses
Rincian dari beban usaha adalah sebagai berikut: The details of operating expenses follows:
a. Beban penjualan a. Selling Expenses
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Konsesi (Catatan 34d) 99.923.260.845 77.475.771.904 Concession fees (Note 34d)
Biaya kartu kredit 6.376.423.392 4.791.102.667 Credit card expense
Komisi biro perjalanan 4.128.466.453 2.151.336.626 Travel agent's commissions
Wara laba (Catatan 34e) 3.735.859.272 6.106.527.629 Franchise (Note 34e)
Iklan dan promosi 3.347.740.211 832.523.930 Advertising and promotion
Peralatan dan perlengkapan 1.254.817.290 1.943.407.883 Supplies and equipment
Pemasaran 817.151.144 - Marketing
Tas belanja 211.551.000 288.148.926 Shopping bag
Lain-lain 482.839.165 538.097.435 Others
Jumlah 120.278.108.772 94.126.917.000 Total
- 54 -
Page 58
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
b. Beban umum dan administrasi b. General and Administrative Expenses
30 Septem ber 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
Septemb er 30, 2024 Septemb er 30, 2023
(Unaudited) (Unaudited)
Gaji dan tunjangan 101.011.597.908 83.400.782.683 Salaries and em ployee benefits
Amortis asi Aset Am ortization of
hak guna (Catatan 11) 54.603.954.837 56.388.667.119 right-of-use assets (Note 11)
Air dan listrik 6.671.641.747 5.763.868.080 Water and electricity
Imbalan kerja jangka panjang Long-term employee benefits
(Catatan 30) 5.318.811.369 2.722.263.327 (Note 30)
Penyusutan (Catatan 10) 5.108.233.887 6.002.504.845 Depreciation (Note 10)
Peralatan dan perlengkapan 2.723.775.622 3.245.060.327 Supplies and equipment
Pos dan telepon 1.436.325.482 1.941.922.479 Postage and telephone
Asuransi 863.937.900 780.411.751 Insurance
Perjalanan dinas 840.938.703 404.567.380 Traveling expenses
Jasa profesional 746.162.064 892.379.926 Professional fees
Perijinan 573.141.373 248.529.268 Licenses
Transportasi 381.346.325 283.439.920 Transportation
Perbaikan dan pemeliharaan 370.534.283 355.444.529 Repairs and maintenance
Pengurusan dokumen 340.579.501 733.387.584 Import documents process ing
Sewa 298.778.732 481.207.645 Rental
Seragam 154.421.325 394.823.244 Uniform
Pelatihan 42.309.275 33.787.900 Training
Lain-lain 1.630.006.530 2.211.020.622 Others
Jumlah 183.116.496.863 166.284.068.629 Total
28. Pendapatan Bunga 28. Interest Income
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Bunga atas: Interest on:
Jasa giro 1.701.653.119 1.659.745.141 Current accounts
Deposito berjangka 4.469.523.612 4.368.584.956 Time deposits
Jumlah 6.171.176.731 6.028.330.097 Total
29. Penghasilan (Beban) Lain-lain 29. Other Income (Expenses)
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Kerugian penghapusan Loss on write - off of
persediaan (Catatan 6) (1.194.737.876) (2.117.513.976) inventories (Note 6)
Pajak final (88.917.250) (28.256.050) Final tax
Beban pajak (58.347.457) (10.568.199) Tax expense
Lain-lain 4.010.313.242 3.503.084.838 Others
Jumlah 2.668.310.659 1.346.746.613 Total
- 55 -
Page 59
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30. Imbalan Kerja Jangka Panjang 30. Long-term Employee Benefits
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, besarnya imbalan pasca-kerja 2023, the amount of post-employment benefits is
dihitung berdasarkan ketentuan yang berlaku. determined based on the applicable regulations.
Perhitungan aktuaria terakhir atas liabilitas The latest actuarial valuation upon the
imbalan kerja jangka panjang tersebut dilakukan long-term employees benefits liability was
oleh KKA Nandi dan Sutama, aktuaris from KKA Nandi and Sutama, an independent
independen, tertanggal 7 Maret 2024. actuary, dated March 7, 2024.
Jumlah karyawan (tidak diaudit) yang berhak atas Number of eligible employees (unaudited) is 647
imbalan kerja jangka panjang tersebut masing- as of September 30, 2024 and 732 as of
masing sebanyak 647 karyawan pada tanggal 30 December 31, 2023, respectively.
September 2024 dan 732 karyawan pada tanggal
31 Desember 2023.
Jumlah-jumlah yang diakui pada laporan laba rugi Amounts recognized in the consolidated
dan penghasilan komprehensif lain konsolidasian statements of profit and loss and other
adalah sebagai berikut: comprehensive income follows:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Biaya jasa: Service cost:
Biaya jasa kini 4.241.895.244 2.011.778.745 Current service cost
Biaya jasa lalu dan kerugian Past service cost and losses
dari penyelesaian - - from settlements
Biaya bunga neto 1.076.916.125 710.484.582 Net interest expense
Jumlah biaya imbalan pasti Subtotal of defined-benefits costs
yang diakui di laba rugi 5.318.811.369 2.722.263.327 recognized in profit or loss
Penyesuaian karena perubahan Adjustment due to changes
dalam metode atribusi - - in the attribution method
Komponen biaya imbalan pasti Components of defined benefit costs
yang diakui di laba rugi 5.318.811.369 2.722.263.327 recognized in profit or loss
Pengukuran kembali liabilitas Remeasurement on the defined
imbalan pasti: benefit liabilities:
Kerugian (keuntungan) aktuarial
yang timbul dari: Actuarial losses (gains) arising from:
Perubahan asumsi keuangan - - Changes in financial assumptions
Penyesuaian pengalaman - - Experience adjustments
Komponen penghasilan imbalan Components of defined benefit income
pasti yang diakui di penghasilan recognized in other comprehensive
komprehensif lain - - income
Jumlah 5.318.811.369 2.722.263.327 Total
Beban imbalan kerja jangka panjang pada 30 The service costs and the net interest expense as
September 2024 dan 2023 disajikan sebagai of September 30, 2024 and 2023 are included in
bagian dari “Beban umum dan administrasi” pada the “General and administrative expenses” (Note
laba rugi (Catatan 27b). 27b).
Mutasi nilai kini liabilitas imbalan kerja jangka Movements of present value of long-term
panjang adalah sebagai berikut: employee benefits liability follows:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30 September 2024 31 Desember 2023
(Tidak Diaudit)/ (Diaudit)/
September 30, 2024 December 31, 2023
(Unaudited) (Audited)
Saldo awal tahun 43.859.928.886 41.192.602.239 Balance at the beginning of the year
Biaya jasa kini 4.241.895.244 6.325.375.062 Current service costs
Biaya bunga 1.076.916.125 1.605.862.004 Interest cost
Biaya jasa lalu dan kerugian Past service cost and losses
dari penyelesaian - (168.777.793) from settlements
Penyesuaian karena perubahan Adjustment due to changes
dalam metode atribusi - - in the attribution method
Pengukuran kembali liabilitas Remeasurement on the defined
imbalan pasti: benefit liabilities:
Kerugian (keuntungan) aktuarial
yang timbul dari: Actuarial losses (gains) arising from:
Penyesuaian pengalaman - (2.621.500.596) Experience adjustments
Perubahan asumsi keuangan - (417.063.404) Changes in financial assumptions
Pembayaran imbalan (7.540.488.494) (2.056.568.626) Benefits paid
Saldo akhir tahun 41.638.251.761 43.859.928.886 Balance at the end of the year
Asumsi-asumsi aktuarial utama yang digunakan The principal actuarial assumptions used in
dalam perhitungan imbalan kerja jangka panjang: valuation of the long-term employee benefits
liability follows:
30 September 2024 (Tidak Diaudit)/ 31 Desember 2023 (Diaudit)/
Septemb er 30, 2024 (Unaudited) Decemb er 31, 2023 (Audited)
Tingkat diskonto 6.54% 6.54% Discount rate
Tingkat kenaikan gaji 5.00% 5.00% Salary growth rate
Tingkat kematian Tabel Mortalita IV 2019/ Tabel Mortalita IV 2019/ Mortality rate
Indonesia Mortality tab le 2019 Indonesia Mortality tab le 2019
Usia pensiun 58 58 Retirement age
Analisa sensitivitas dari perubahan asumsi- The sensitivities of the overall long-term employee
asumsi utama terhadap liabilitas imbalan kerja benefit liabilities to changes in the weighted
jangka panjang adalah sebagai berikut: principal assumptions follows:
30 September 2024 (Tidak Diaudit)/
September 30, 2024 (Unaudited)
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on Defined Benefit Liability Increase (Decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (1,502,771,700) 1,683,960,057 Discount rate
Tingkat pertumbuhan gaji 1% 1,663,656,509 (1,504,652,758) Salary grow th rate
31 Desember 2023 (Diaudit)/
December 31, 2023 (Audited)
Dampak kenaikan (penurunan) terhadap liabilitas imbalan pasti/
Impact on Defined Benefit Liability Increase (Decrease)
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Assumptions Increase in Assumptions Decrease in Assumptions
Tingkat diskonto 1% (1,502,771,700) 1,683,960,057 Discount rate
Tingkat pertumbuhan gaji 1% 1,663,656,509 (1,504,652,758) Salary growth rate
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31. Pajak Penghasilan 31. Income Tax
Beban (manfaat) bersih pajak Grup terdiri dari: The net tax expense (benefit) of the Group
consists of the following:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Pajak kini Current tax
Entitas anak 21.221.957.942 17.274.526.242 Subsidiaries
Jumlah pajak kini 21.221.957.942 17.274.526.242 Total current tax
Pajak tangguhan Deferred tax
Perusahaan (83.012) (2.346.686) The Company
Entitas anak (6.213.445.252) 14.570.820.041 Subsidiaries
Jumlah pajak tangguhan (6.213.528.264) 14.568.473.355 Total deferred tax
Jumlah 15.008.429.678 31.842.999.597 Total
Pajak Kini Current Tax
Rekonsiliasi antara laba (rugi) sebelum pajak A reconciliation between profit (loss) before tax
menurut laporan laba rugi dan penghasilan per consolidated statements of profit or loss and
komprehensif lain konsolidasian dengan other comprehensive income and accumulated
akumulasi rugi fiskal adalah sebagai berikut: fiscal losses follows:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated
laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain konsolidasian 41.047.403.024 23.271.764.619 comprehensive income
Laba (rugi) sebelum pajak entitas anak 41.337.835.932 24.900.780.730 Profit (loss) before tax of subsidiaries
Jumlah (290.432.908) (1.629.016.111) Total
Eliminasi transaksi dengan entitas anak 2.795.806.500 1.916.715.000 Elimination of transaction with subsidiaries
Laba (rugi) sebelum pajak Perusahaan 2.505.373.592 287.698.889 Profit (loss) before tax of the Company
Perbedaan temporer: Temporary difference:
Cadangan kerugian penurunan nilai - - Allowance for impairment of receivables
Beban imbalan Long-term employee
kerja jangka panjang 377.325 10.666.755 benefits expense
Jumlah 377.325 10.666.755 Total
Perbedaan tetap: Permanent differences:
Beban yang tidak dapat dikurangkan 4.796.746 3.838.512 Nondeductible expenses
Pendapatan dividen (2.658.840.000) (259.740.000) Dividend income
Pendapatan bunga yang telah Interest income already subjected
dikenakan pajak final (335.840.835) (316.113.768) to final tax
Jumlah (2.989.884.089) (572.015.256) Total
Rugi fiskal (484.133.172) (273.649.612) Fiscal losses
Rugi fiskal tahun lalu Prior years' fiscal losses
2023 (325.435.838) - 2023
2022 (821.502.357) (821.502.357) 2022
2021 (864.816.446) (864.816.446) 2021
2020 (418.812.807) (418.812.807) 2020
2019 - (136.049.593) 2019
Akumulasi rugi fiskal (2.914.700.620) (2.514.830.815) Accumulated fiscal losses
Perusahaan mengalami rugi fiskal untuk periode The Company incurred fiscal losses for nine-
sembilan bulan yang berakhir 30 September 2024 months period ended September 30, 2024 and
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
dan 2023, sehingga tidak terdapat beban pajak 2023, thus no current tax expense as of
kini dan utang pajak kini pada tanggal September 30, 2024 and 2023 and corporate
30 September 2024 dan 2023. Rugi fiskal dapat income tax payable as of September 30, 2024 and
dikompensasikan dengan laba kena pajak dalam 2023 have been recognized. Fiscal losses can be
periode 5 tahun sejak terjadinya kerugian fiskal. offset against the taxable income within a period
of five (5) years after the fiscal loss was incurred.
Perhitungan beban dan utang pajak kini adalah The current tax expense and payable are
sebagai berikuti: computed as follows:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Beban pajak kini: Current tax expense
Perusahaan - - Company
Entitas anak Subsidiaries
PT Inti Dufree Promosindo - - PT Inti Dufree Promosindo
PT Karya Prima Unggulan 21.221.957.942 17.274.526.242 PT Karya Prima Unggulan
Jumlah beban pajak kini 21.221.957.942 17.274.526.242 Total current tax expense
Dikurangi pembayaran pajak dimuka Less prepaid taxes
Perusahaan - - Company
Entitas anak Subsidiaries
PT Inti Dufree Promosindo - - PT Inti Dufree Promosindo
PT Karya Prima Unggulan 8.761.893.008 2.039.461.299 PT Karya Prima Unggulan
Jumlah 8.761.893.008 2.039.461.299 Total
Rincian utang pajak kini Details of current tax payable
(Catatan 15) (Note 15)
Perusahaan Company
Entitas anak Subsidiaries
PT Inti Dufree Promosindo - - PT Inti Dufree Promosindo
PT Karya Prima Unggulan PT Karya Prima Unggulan
2024 12.460.064.934 - 2024
2023 - 15.235.064.943 2023
Jumlah 12.460.064.934 15.235.064.943 Total
Besarnya pajak yang terutang ditetapkan The tax returns filed are based on the Group‘s own
berdasarkan perhitungan pajak yang dilakukan calculation of tax liabilities (self-assessment).
sendiri oleh wajib pajak (self-assessment).
Pada tanggal 7 Oktober 2021, Dewan Perwakilan On October 7, 2021, the House of
Rakyat Republik Indonesia mengesahkan Representatives of the Republic of Indonesia
Undang-Undang Harmonisasi Peraturan passed the Law on the Harmonization of Tax
Perpajakan, yang antara lain menetapkan tarif Regulations, which stipulates a corporate income
pajak penghasilan badan sebesar 22% untuk tax rate of 22% for the fiscal year 2022 onwards,
tahun pajak 2022 dan seterusnya. among others.
Grup telah menerapkan penyesuaian atas tarif The Group has adopted the amendments of those
pajak yang berlaku dalam perhitungan pajak prevailing tax rates in the tax computation.
kininya.
Aset pajak tangguhan Grup pada tanggal The Group’s Deferred tax assets as of
30 September 2024 dan 31 Desember 2023 telah September 30, 2024 and December 31, 2023
dihitung dengan tarif pajak yang diperkirakan have been calculated at the tax rates that will be
berlaku pada saat realisasi. applied at the expected time of realization.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pajak Tangguhan Deferred Tax
Rincian dari aset dan liabilitas pajak tangguhan The details of the Group’s deferred tax assets and
Grup adalah sebagai berikut: liabilities follows:
Penghasilan 30 September
Komprehensif Lain/ 2024/
1 Januari 2024/ Laba rugi/ Other comprehensive September 30,
January 1, 2024 Profit or loss income 2024
Aset pajak tangguhan: Deferred tax asset:
Penyisihan penurunan nilai 928.960 - - 928.960 Allowance for impairment
Imbalan kerja Long-term employee benefits
jangka panjang 27.393.960 83.012 - 27.476.972 liability
Jumlah 28.322.920 83.012 - 28.405.932 Total
Aset (liabilitas) pajak tangguhan Deferred tax asset (liabilities) of
entitas anak: the subsidiaries:
PT Inti Dufree Promosindo 62.707.876.573 10.039.015.819 - 72.746.892.392 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 3.611.760.707 (3.825.570.567) - (213.809.860) PT Karya Prima Unggulan
Jumlah 66.319.637.280 6.213.445.252 - 72.533.082.532 Total
Aset pajak tangguhan 66.347.960.200 72.775.298.324 Deferred tax assets
Liabilitas pajak tangguhan - (213.809.860) Deferred tax liabilities
Penghasilan 31 Desember
Komprehensif Lain/ 2023/
1 Januari 2023/ Laba rugi/ Other comprehensive December 31,
January 1, 2023 Profit or loss income 2023
Aset pajak tangguhan: Deferred tax asset:
Penyisihan penurunan nilai 704,928 224,032 - 928,960 Allowance for impairment
Imbalan kerja Long-term employee benefits
jangka panjang 26,600,442 110,682 682,836 27,393,960 liability
Jumlah 27,305,370 334,714 682,836 28,322,920 Total
Aset pajak tangguhan Deferred tax asset of
entitas anak: the subsidiaries:
PT Inti Dufree Promosindo 81,380,500,394 (18,027,280,405) (645,343,416) 62,707,876,573 PT Inti Dufree Promosindo
PT Karya Prima Unggulan 3,299,129,051 336,455,156 (23,823,500) 3,611,760,707 PT Karya Prima Unggulan
Jumlah 84,679,629,445 (17,690,825,249) (669,166,916) 66,319,637,280 Total
Aset pajak tangguhan 84,706,934,815 66,347,960,200 Deferred tax assets
Perusahaan mengalami akumulasi rugi The Company incurred accumulated fiscal loss
fiskal sebesar Rp 2.914.700.620 dan which still can be utilized for the next five
Rp 2.514.830.815 pada tanggal 30 September years amounting to Rp 2,914,700,620 as of
2024 dan 2023 yang dapat dikompensasikan September 30, 2024 and Rp 2,514,830,815
dengan laba kena pajak dalam periode 5 tahun as of September 30, 2023. The unrecognized
sejak terjadinya kerugian fiskal. Aset pajak deferred tax asset on fiscal loss amounted to
tangguhan yang tidak diakui dari rugi fiskal adalah Rp 641,234,136 and Rp 553,262,779 in 2024
sebesar Rp 641.234.136 dan Rp 553.262.779 and 2023, respectively.
untuk tahun 2024 dan 2023.
Rekonsiliasi antara total beban pajak dan hasil A reconciliation between the total tax expense
perkalian laba (rugi) akuntansi sebelum pajak (benefit) and the amounts computed by applying
dengan tarif pajak yang berlaku adalah sebagai the effective tax rate to profit (loss) before tax
berikut: follows:
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Laba (rugi) sebelum pajak menurut laporan Profit (loss) before tax per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 41.047.403.024 23.271.764.619 other comprehensive income
Laba (rugi) sebelum pajak entitas anak 41.337.835.932 24.900.780.730 Profit (loss) before tax of subsidiaries
Jumlah (290.432.908) (1.629.016.111) Total
Eliminasi transaksi dengan entitas anak 2.795.806.500 1.916.715.000 Elimination of transaction with subsidiaries
Laba (rugi) sebelum pajak Perusahaan 2.505.373.592 287.698.889 Profit (loss) before tax of the Company
Manfaat (beban) pajak dengan tarif efektif
yang berlaku 551.182.190 63.293.756 Tax benefit (expenses) at effective tax rates
Pengaruh pajak atas perbedaan tetap - Tax effect of permanent differences -
Beban yang tidak dapat dikurangkan 1.055.284 844.473 Nondeductible expenses
Pendapatan dividen (584.944.800) (57.142.800) Dividend income
Pendapatan bunga yang telah Interest income already subjected to
dikenakan pajak final (73.884.984) (69.545.029) final tax
Jumlah (657.774.500) (125.843.356) Subtotal
Jumlah (106.592.310) (62.549.600) Subtotal
Dampak pajak penghasilan atas rugi fiskal Tax effect of fiscal loss for which no
yang tidak diakui sebagai pajak deferred tax has been recognized
tangguhan dan lainnya 106.509.298 60.202.914 and others
Manfaat pajak Perusahaan (83.012) (2.346.686) Tax benefit of the Company
Beban (Manfaat) pajak entitas anak - bersih 15.008.512.690 31.845.346.283 Tax expenses (benefit) of the Subsidiaries - net
Jumlah beban (manfaat) pajak - bersih 15.008.429.678 31.842.999.597 Total tax expenses (benefit) - net
32. Sifat dan Transaksi Pihak Berelasi 32. Nature of Relationship and Transactions with
Related Parties
Sifat Pihak Berelasi Nature of Relationship
a. PT Petarung Tangguh Persada (PTP) a. PT Petarung Tangguh Persada (PTP) is
merupakan perusahaan dengan karyawan a company with same key management with
kunci yang sama dengan Perusahaan. that of the Company.
b. DFS Venture Singapore (Pte) Limited (DFS) b. DFS Venture Singapore (Pte) Limited (DFS)
merupakan pemegang saham Perusahaan. is a stockholder of the Company.
c. PT Precise Pacific Reality (PPR) merupakan c. PT Precise Pacific Reality (PPR) is
pemegang saham Perusahan. a stockholder of the Compay.
Transaksi-transaksi Pihak Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Grup melakukan In the normal course of business, the Group
transaksi tertentu dengan pihak-pihak berelasi entered into certain transactions with related
antara lain: parties as follows:
a. IDP, entitas anak, memiliki piutang a. IDP, a subsidiary, has receivable from
dari DFS sebesar Rp 11.555.538.561 pada DFS amounting to Rp 11,555,538,561 as of
tanggal 30 September 2024 (Catatan 10). September 30, 2024 (Note 10).
b. IDP, entitas anak, memiliki utang kepada b. IDP, a subsidiary, has trade account payable
DFS pada tanggal 31 Desember 2023 payable to DFS as of December 31, 2023
masing-masing adalah sebesar Rp amounted to Rp 22,375,623,957,
22.375.623.957 (Catatan 14). respectively (Note 14).
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. IDP, entitas anak membeli barang dagangan c. IDP, a subsidiary, purchased its inventories
dari DFS, pihak berelasi, yang pada periode from DFS, related party in nine-months
sembilan bulan yang berakhir 30 September period ended September 30, 2024 and 2023
2024 dan 2023 masing-masing sebesar Rp amounting to Rp 19.433.820.514 and Rp
19.433.820.514 dan Rp 58.725.570.282 58,725,570,282 (Note 26), respectively.
(Catatan 26).
Pada periode sembilan bulan yang berakhir In nine-months period ended September 30,
30 September 2024 dan 2023, retur 2024 and 2023, the return of purchase for
pembelian ke DFS, pihak berelasi, masing- DFS, a related party, amounted to Rp
masing sebesar Rp 814.729.269 dan Rp 814,729,269 and Rp 4,965,986,014,
4.965.986.014 (Catatan 26). respectively (Note 26).
d. Pada Januari 2023, PT Karya Prima d. On January, 2023, PT Karya Prima
Unggulan (KPU), entitas anak, mengadakan Unggulan (KPU), a subsidiary, into a lease
perjanjian sewa dengan PTP atas sewa agreement with PTP for commercial space
ruang komersial yang berjangka waktu 10 rental with a term of 10 (ten) years.
(sepuluh) tahun.
e. Pada tahun 2012, IDP, entitas anak, e. In 2012, IDP, a subsidiary, lease back Bali
menyewa kembali Bali Galeria (toko bebas Galeria (duty-free shops located in Jl. By
bea yang terletak di Jl. By Pass Ngurah Rai, Pass Ngurah Rai, Bali) which was sold to
Bali) yang dijual kepada PTP, pihak berelasi, PTP, a related party, with a value of
dengan nilai sewa kembali Rp 114,000,000,000 for the lease back
Rp 114.000.000.000 untuk jangka waktu period of five years and an option to extend
lima tahun dan opsi perpanjangan kembali for another five (5) years.
selama lima (5) tahun.
Pada tanggal 18 Juni 2012, IDP dan PTP On June 18, 2012, IDP and PTP agreed to
setuju untuk mengubah dan menyatakan modify the terms of the lease agreement for
kembali perjanjian sewa menyewa Bali Bali Galeria, where both parties agreed to
Galeria, dimana kedua pihak setuju untuk extend the lease term from five (5) years to
memperpanjang masa sewa dari ten (10) years with an option to extend for
sebelumnya lima (5) tahun menjadi masa another ten (10) years with a rental rate of
sewa sepuluh (10) tahun dengan USD 3,562,000 per annum.
pilihan perpanjangan selama sepuluh (10)
tahun, dengan tarif sewa sebesar
USD 3.562.000 per tahun.
Berdasarkan addendum perjanjian sewa Based on the addendum to the lease
tanggal 1 April 2021, IDP dan PTP telah agreement dated April 1, 2021, IDP and
menyetujui perubahan jangka waktu sewa PTP has agreed to change the rental period
yang sebelumnya mulai tanggal 12 Agustus which previously started on August 12,
2012 sampai dengan 12 Agustus 2021 2012 until August 12, 2021 changed to
berubah menjadi tanggal 31 Desember 2021 December 31, 2021 and total rental of
dengan total sewa yang sebelumnya US$ 32,058,000 became US$ 29,482,256.
US$ 32.058.000 menjadi US$ 29.482.256.
Berdasarkan addendum no. 001/I/2023, Based on addendum no. 001/I/2023, IDP
IDP dan PTP telah menyetujui perpanjangan and PTP has agreed to extend the lease
jangka waktu sewa yang dimulai term starting from January 1, 2022 to
sejak 1 Januari 2022 sampai dengan August 11, 2023, and on August 12, 2023
11 Agustus 2023, dan pada has been further extended to July 31, 2024.
12 Agustus 2023 telah diperpanjang sampai
dengan 31 Juli 2024.
f. Grup memberikan kompensasi dan imbalan f. The Group provides compensation and
kepada komisaris dan direksi (karyawan remuneration to the commissioners and
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
kunci). Pada periode sembilan bulan yang directors (key management personnel). In
berakhir 30 September 2024 dan 2023 nine-months period ended September 30,
kompensasi dan imbalan yang diberikan 2024 and 2023, details of compensation and
adalah sebagai berikut: remuneration follows:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Imbalan jangka pendek 22.223.265.963 26.916.072.935 Short-term benefits
Imbalan jangka panjang 1.556.589.387 1.556.589.387 Long-term benefits
Jumlah 23.779.855.350 28.472.662.322 Total
g. Pada November 2023, IDP, entitas anak, g. On November 2023, IDP, a subsidiary, into
mengadakan perjanjian sewa dengan PPR a lease agreement with PPR for office space
atas sewa ruang kantor yang berjangka rental with a term of 1 (one) year.
waktu 1 (satu) tahun.
h. Pada November 2023, IDP, entitas anak, h. On November 2023, IDP, a subsidiary, into
mengadakan perjanjian sewa dengan PTP a lease agreement with PTP for office space
atas sewa ruang kantor yang berjangka rental with a term of 1 (one) year.
waktu 1 (satu) tahun.
33. Tujuan dan Kebijakan Manajemen Risiko 33. Financial Risk Management Objectives and
Keuangan Policies
Aktivitas Grup terpengaruh berbagai risiko The Group activities are exposed to a variety of
keuangan: risiko pasar (termasuk risiko mata financial risks: market risk including currency risk,
uang, risiko suku bunga dan risiko harga), risiko credit risk and liquidity risk. The Group’s overall
kredit dan risiko likuiditas. Program manajemen risk management programme focuses on the
risiko Grup secara keseluruhan difokuskan pada unpredictability of financial markets and seeks to
pasar keuangan yang tidak dapat diprediksi dan minimize potential adverse effects on the Group’s
Grup berusaha untuk meminimalkan dampak financial performance.
yang berpotensi merugikan kinerja keuangan
Grup.
Manajemen risiko merupakan tanggung jawab Risk management is the responsibility of the
Dewan Direksi. Dewan Direksi bertugas Board of Directors (BOD). The BOD has the
menentukan prinsip dasar kebijakan manajemen responsibility to determine the basic principles of
risiko Grup secara keseluruhan serta kebijakan the Group’s risk management as well as principles
pada area tertentu seperti risiko mata uang asing, covering specific areas, such as foreign exchange
risiko kredit, dan risiko likuiditas. risk, credit risk, and liquidity risk.
Risiko Mata Uang Asing Foreign Exchange Risk
Grup terpengaruh risiko nilai tukar mata uang The Group is exposed to foreign exchange risk
asing yang timbul dari berbagai eksposur mata arising from various currency exposures, primarily
uang, terutama terhadap Dolar Amerika Serikat. with respect to the U.S. Dollar.
Risiko nilai tukar mata uang asing timbul ketika Foreign exchange risk arises when future
transaksi komersial masa depan atau aset dan commercial transactions or recognized assets or
liabilitas yang diakui didenominasikan dalam mata liabilities are denominated in a currency that is not
uang yang bukan mata uang fungsional. Risiko the entity’s functional currency. The risk is
diukur dengan menggunakan proyeksi arus kas. measured using cash flow forecasts.
Berikut adalah posisi kurs mata uang asing aset The following table shows the Group’s foreign
dan liabilitas moneter Grup dalam mata uang currency denominated monetary assets and
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
asing pada tanggal 30 September 2024 dan 31 liabilities as of September 30, 2024 and
Desember 2023: December 31, 2023:
30 September 2024 (Tidak Diaudit)/ 31 Desember 2023 (Diaudit)
September 30, 2024 (Unaudited) December 31, 2023 (Audited)
Mata Uang Asing/ Ekuivalen/ Mata Uang Asing/ Ekuivalen/
Foreign Currency Equivalent in Rupiah Foreign Currency Equivalent in Rupiah
Aset Assets
Kas dan setara kas USD 1.234.258 18.684.194.274 1.454.871 22.428.284.399 Cash and Cash Equivalents
GBP 230 4.654.510 120 2.371.200
MYR 927 3.406.725 2.396 8.007.432
CNY 1.535 3.314.065 1.757 3.812.690
JPY 16.000 1.696.000 6.000 660.000
EUR 40 674.080 40 685.600
KRW 10.000 120.000 10.000 120.000
TWD - - 245 2.588.425
THB - - 140 1.639.680
AUD 2.230 1.007.960
SGD 300 150.600
Piutang pihak berelasi USD 763.346 11.555.538.561 - - Due from a related party
Jumlah aset 30.253.598.215 22.449.327.986 Total Assets
Liabilitas Liabilities
Utang usaha USD 123.465 1.869.009.103 1.541.273 23.760.263.455 Trade Accounts Payable
GBP 57.579 1.165.239.402 33.843 668.742.204
SGD 8.036 94.729.953 - -
EUR - - 11 180.000
Jumlah Liabilitas 3.128.978.458 24.429.185.659 Total Liabilities
Jumlah Aset (Liabilitas) - Bersih 27.124.619.757 (1.979.857.673) Net Asset (Liabilities) - net
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, kurs konversi yang digunakan 2023, the conversion rates used by the Group
Perusahaan diungkapkan pada Catatan 2c were disclosed in Note 2c the consolidated
mengenai laporan keuangan konsolidasian. financial statements.
Sensitivitas terhadap perubahan yang mungkin The sensitivity to a reasonably possible change in
terjadi pada nilai tukar, dengan semua variabel the exchange rate, with all other variables
lainnya tetap konstan, laba Grup sebelum pajak held constant, of the Group’s profit
penghasilan akibat perubahan nilai kurs mata before income tax due to changes in values
uang asing aset dan liabilitas pada tanggal of foreign currency denominated monetary assets
30 September 2024 dan 31 Desember 2023 and liabilities as of September 30, 2024 and
sebagai berikut: December 31, 2023 follows:
Sensitifitas laba
Perubahan nilai sebelum pajak
tukar/Change in penghasilan/Sensitivity of
Periode/Period Exchange Rates profit before income tax
30 September 2024 (Tidak Diaudit)/September 30, 2024 (Unaudited) Appreciates by: 1.8% 489.144.025
Depreciates by: 1.8% (489.144.025)
31 Desember 2023 (Diaudit)/December 31, 2023 (Audited) Appreciates by: 2% 39.644.979
Depreciates by: 2% (39.644.979)
Risiko Kredit Credit Risk
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will incur a
mengalami kerugian yang timbul dari pelanggan loss arising from the customers or counterparties
atau pihak lawan yang gagal memenuhi kewajiban which fail to fulfill their contractual obligations. The
kontraktual mereka. Grup terkena risiko kredit dari Group is exposed to credit risk from its operating
kegiatan operasi (terutama untuk piutang usaha) activities (primarily for trade accounts receivable)
dan dari kegiatan pendanaan, termasuk deposito and from its financing activities, including deposits
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
pada bank dan lembaga keuangan, transaksi with banks and financial institutions, foreign
valuta asing dan instrumen keuangan lainnya. exchange transactions and other financial
instruments.
Tabel di bawah ini menunjukkan eksposur Grup The table below shows the Group’s exposures
terkait dengan risiko kredit pada tanggal related to credit risk as of September 30, 2024
30 September 2024 dan 31 Desember 2023: and December 31, 2023:
30 September 2024 (Tidak Diaudit)/ 31 Desember 2023 (Diaudit)
September 30, 2024 (Unaudited) December 31, 2023 (Audited)
Jumlah Bruto/ Jumlah Neto/ Jumlah Bruto/ Jumlah Neto/
Gross Amounts Net Amounts Gross Amounts Net Amounts
Kas dan setara kas 547.009.364.392 547.009.364.392 479.299.383.169 479.299.383.169 Cash and cash equivalents
Piutang usaha 3.455.025.023 3.432.571.796 2.595.064.356 2.572.611.129 Trade accounts receivable
Piutang lain-lain 2.611.687.442 2.611.687.442 2.499.517.350 2.499.517.350 Other accounts receivable
Piutang pihak berelasi 11.555.538.561 11.555.538.561 - - Due from a related party
Uang jaminan 26.311.263.031 26.311.263.031 23.924.115.275 23.924.115.275 Guarantee deposits
Jumlah 590.942.878.449 590.920.425.222 508.318.080.150 508.295.626.923 Total
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there are no significant
konsentrasi risiko kredit yang signifikan. Grup concentrations of credit risk. The Group manages
mengelola dan mengendalikan risiko kredit and controls the credit risk by dealing only with
dengan hanya berurusan dengan pihak diakui dan recognized and credit worthy parties, setting
kredit yang layak, menetapkan kebijakan internal internal policies on verifications and
pada verifikasi dan otorisasi kredit, dan secara authorizations of credit, and regularly monitoring
teratur memantau kolektibilitas piutang untuk the collectibility of receivables to reduce the
mengurangi ekposur kredit macet. exposure to bad debts.
Grup menggunakan konsep rating kredit The Group uses a credit rating concept based on
didasarkan pada peminjam dan kelayakan kredit the borrowers and counterparties’ overall credit
keseluruhan pihak lawan, sebagai berikut: worthiness, as follows:
1. Tingkat standar 1. Standard grade
Peringkat yang diberikan kepada pihak yang Rating given to counterparties who possess
memiliki kapasitas yang kuat dan sangat kuat strong to very strong capacity to meet their
untuk memenuhi kewajiban mereka. obligations.
2. Tingkat substandar 2. Substandard grade
Penilaian yang diberikan kepada debitur Rating given to borrowers and counterparties
serta pihak yang memiliki kapasitas di atas who possess above average capacities to
rata-rata untuk memenuhi kewajiban mereka. meet their obligations.
Pada tanggal 30 September 2024 dan 31 As of September 30, 2024 and December 31,
Desember 2023, manajemen mengkategorikan 2023, the management categorizes its financial
aset keuangan yang belum jatuh tempo ataupun assets that are neither past due nor impaired as
tidak mengalami penurunan nilai sebagai tingkat standard grade.
standar.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko kerugian yang timbul Liquidity risk is a risk arising when the cash flow
karena Grup tidak memiliki arus kas yang cukup position of the Group is not enough to cover the
untuk memenuhi liabilitasnya. liabilities which become due.
Dalam pengelolaan risiko likuiditas, manajemen In the management of liquidity risk, management
memantau dan menjaga jumlah kas dan setara monitors and maintains a level of cash and
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
kas yang dianggap memadai untuk membiayai cash equivalents deemed adequate to finance the
operasional Grup dan untuk mengatasi dampak Group’s operations and to mitigate the effects of
fluktuasi arus kas. Manajemen juga melakukan fluctuation in cash flows. Management also
evaluasi berkala atas proyeksi arus kas dan arus regularly evaluates the projected and actual cash
kas aktual, termasuk jadwal jatuh tempo utang, flows, including maturity profiles, and continuously
dan terus-menerus melakukan penelaahan pasar assess conditions in the financial markets for
keuangan untuk mendapatkan sumber opportunities to obtain optimal funding sources.
pendanaan yang optimal.
Berikut adalah jadwal jatuh tempo liabilitas The tables below summarize the maturity
keuangan konsolidasian berdasarkan profile of financial liabilities based on contractional
pembayaran kontraktual yang tidak didiskontokan undiscounted payment (excluding interest
(tidak termasuk pembayaran bunga) pada tanggal payments) as of September 30, 2024 and
30 September 2024 dan 31 Desember 2023. December 31, 2023.
30 September 2024 (Tidak Diaudit)/September 30, 2024 (Unaudited)
<= 1 tahun/ 1-2 tahun/ 3-5 tahun/ > 5 tahun/ Jumlah/ Nilai Tercatat/
<= 1 year 1-2 years 3-5 years > 5 years Total As Reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 34.800.726.766 - - - 34.800.726.766 34.800.726.766 Trade accounts payable - third parties
Utang lain-lain 4.981.776.033 - - - 4.981.776.033 4.981.776.033 Other accounts payable
Beban akrual 34.138.649.315 - - - 34.138.649.315 34.138.649.315 Accrued expenses
Liabilitas sewa 45.901.207.930 81.963.202.957 35.078.318.129 264.329.177 163.207.058.193 150.376.508.389 Lease liabilities
Jumlah 119.822.360.044 81.963.202.957 35.078.318.129 264.329.177 237.128.210.307 224.297.660.503 Total
31 Desember 2023 (Diaudit)/December 31, 2023 (Audited)
<= 1 tahun/ 1-2 tahun/ 3-5 tahun/ > 5 tahun/ Jumlah/ Nilai Tercatat/
<= 1 year 1-2 years 3-5 years > 5 years Total As Reported
Liabilitas Liabilities
Utang usaha - pihak ketiga 30.875.776.971 - - - 30.875.776.971 30.875.776.971 Trade accounts payable - third parties
Utang usaha - pihak berelasi 22.375.623.957 - - - 22.375.623.957 22.375.623.957
Utang lain-lain 4.886.310.828 - - - 4.886.310.828 4.886.310.828 Other accounts payable
Beban akrual 32.375.006.230 - - - 32.375.006.230 32.375.006.230 Accrued expenses
Liabilitas sewa 46.430.069.108 66.959.519.531 58.110.263.876 336.329.178 171.836.181.693 155.676.270.756 Lease liabilities
Jumlah 136.942.787.094 66.959.519.531 58.110.263.876 336.329.178 262.348.899.679 246.188.988.742 Total
34. Segmen Operasi 34. Operating Segments
Operasi segmen Grup disajikan berdasarkan tiga The Group’s operation segments are presented
kegiatan operasi - usaha perjalanan, toko bebas based on its three operating divisions - tours, duty
bea dan toko ritel. Kegiatan-kegiatan tersebut free shops and retail shops. These divisions are
menjadi dasar pelaporan operasi segmen Grup. the basis on which the Group reports its operating
segments.
Kegiatan usaha divisi tersebut terdiri dari: The principal activities of these divisions consist
of:
Usaha Perjalanan Travel
Mengusahakan penjualan tiket wisata terutama Selling tours and travel tickets especially to
dalam negeri, pengurusan dokumen dan domestic market and handling of related
perjalanan wisata documents and tours.
Toko Bebas Bea Duty Free Shop
Mengusahakan toko bebas bea di Bali dan Operating duty free shops in Bali and Lombok.
Lombok.
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Toko Ritel Retail Shop
Mengusahakan toko ritel di Bali, Jakarta, Operating retail shops in Bali, Jakarta, Makassar
Makassar dan Batam. and Batam.
Berikut ini adalah informasi segmen berdasarkan Segment information based on business segment
segmen usaha: is presented below:
30 September 2024 (Tidak Diaudit)/September 30, 2024 (Unaudited)
Toko
Usaha Bebas Bea/
Perjalanan/ Duty Toko Ritel/ Eliminasi/ Konsolidasi/
Segmen Usaha Travel Free Shops Retail Shops Elimination Consolidated Business Segment
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Pendapatan Usaha Revenues
Pendapatan usaha segmen - pihak
eksternal 330.520.401 330.011.844.506 317.049.034.497 - 647.391.399.404 Segment revenues - external parties
Hasil segmen Segment results
Laba bruto segmen 330.520.401 149.294.913.930 187.696.087.894 - 337.321.522.225 Segment gross profit
Laba (rugi) usaha (522.668.984) (45.383.053.462) 79.832.639.036 - 33.926.916.590 Income (loss) from operations
Penghasilan (beban) lain-lain - bersih 3.028.042.576 3.622.303.880 3.265.946.478 (2.795.806.500) 7.120.486.434 Other income (expenses) - net
Laba (rugi) sebelum pajak 2.505.373.592 (41.760.749.582) 83.098.585.514 (2.795.806.500) 41.047.403.024 Profit (loss) before tax
Beban (manfaat) pajak (83.012) (10.039.015.819) 25.047.528.509 - 15.008.429.678 Tax expense (benefit)
Laba (rugi) Bersih 2.505.456.604 (31.721.733.763) 58.051.057.005 (2.795.806.500) 26.038.973.346 Profit (loss) before tax
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
Aset segmen *) 93.828.845.961 501.808.105.328 316.663.556.578 (79.993.000.000) 832.307.507.867 Segment assets *)
Aset yang tidak dialokasikan 28.405.932 72.771.582.392 - - 72.799.988.324 Unallocated assets
Jumlah aset 93.857.251.893 574.579.687.720 316.663.556.578 (79.993.000.000) 905.107.496.191 Total assets
Liabilitas segmen **) 847.829.581 107.760.870.340 115.688.960.582 - 224.297.660.503 Segment liabilities **)
Informasi lainnya Other information
Pengeluaran modal - 3.188.557.521 2.114.438.796 - 5.302.996.317 Capital expenditure
Beban penyusutan - 39.991.607.055 19.720.581.669 - 59.712.188.724 Depreciation
*) Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Excludes deferred tax assets and prepaid taxes
**) Tidak termasuk utang pajak dan liabilitas imbalan kerja jangka panjang/Excludes taxes and long-term employee benefits liability
30 September 2023 (Tidak Diaudit)/September 30, 2023 (Unaudited)
Toko
Usaha Bebas Bea/
Perjalanan/ Duty Toko Ritel/ Eliminasi/ Konsolidasi/
Segmen Usaha Travel Free Shops Retail Shops Elimination Consolidated Business Segment
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Pendapatan Usaha Revenues
Pendapatan usaha segmen - pihak
eksternal 542.031.651 248.908.141.944 273.714.193.472 - 523.164.367.067 Segment revenues - external parties
Hasil segmen Segment results
Laba bruto segmen 542.031.651 118.183.789.412 163.317.812.220 - 282.043.633.283 Segment gross profit
Laba (rugi) usaha (314.160.713) (46.186.456.012) 68.133.264.379 - 21.632.647.654 Income (loss) from operations
Penghasilan (beban) lain-lain - bersih 601.859.602 1.424.217.365 1.529.754.998 (1.916.715.000) 1.639.116.965 Other income (expenses) - net
Laba (rugi) sebelum pajak 287.698.889 (44.762.238.647) 69.663.019.377 (1.916.715.000) 23.271.764.619 Profit (loss) before tax
Beban (manfaat) pajak (2.346.686) 11.985.749.682 19.859.596.601 - 31.842.999.597 Tax expense (benefit)
Laba (rugi) Bersih 290.045.575 (56.747.988.329) 49.803.422.776 (1.916.715.000) (8.571.234.978) Profit (loss) before tax
Laporan Posisi Keuangan Konsolidasian 31 Desember 2023 (Diaudit)/December 31, 2023 (Audited) Consolidated Statement of Financial Position
Aset segmen *) 91.217.912.897 546.588.561.465 271.702.915.827 (79.993.000.000) 829.516.390.189 Segment assets *)
Aset yang tidak dialokasikan 28.322.920 64.526.489.539 5.418.331.242 - 69.973.143.701 Unallocated assets
Jumlah aset 91.246.235.817 611.115.051.004 277.121.247.069 (79.993.000.000) 899.489.533.890 Total assets
Liabilitas segmen **) 744.359.371 114.163.213.511 131.281.415.860 - 246.188.988.742 Segment liabilities **)
30 September 2023 (Tidak Diaudit)/September 30, 2023 (Unaudited)
Informasi lainnya Other information
Pengeluaran modal - 2.164.901.037 5.344.130.033 - 7.509.031.070 Capital expenditure
Beban penyusutan - 42.419.275.693 19.971.896.271 - 62.391.171.964 Depreciation
*) Tidak termasuk aset pajak tangguhan dan pajak dibayar dimuka/Excludes deferred tax assets and prepaid taxes
**) Tidak termasuk utang pajak dan liabilitas imbalan kerja jangka panjang/Excludes taxes and long-term employee benefits liability
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Segmen Geografis Geographical segment
Informasi segmen sekunder Grup disajikan The Group’s geographical segment, that is, based
berdasarkan segmen geografis, yang on the location of its customers.
berdasarkan lokasi dari pelanggan.
Grup beroperasi di lima (5) geografis utama, yaitu The Group’s operations are located in three (3)
usaha perjalanan di Jakarta, toko bebas bea di principal geographical areas. Tour is located in
Bali dan Lombok, serta toko ritel di Bali, Jakarta, Jakarta, duty free shops in Bali and Lombok, and
Makassar dan Batam. retail shops are in Bali, Jakarta, Makassar and
Batam.
Pendapatan usaha berdasarkan pasar Revenues by geographical market
geografis
Berikut ini jumlah pendapatan usaha Grup The table shows the distribution of the Group’s
berdasarkan pasar geografis: consolidated revenues by geographical market:
Pendapatan usaha berdasarkan pasar geografis/
Revenues by geographical market
30 September 2024 (Tidak Diaudit)/30 September 2023 (Tidak Diaudit)/
Pasar geografis September 30, 2024 (Unaudited) September 30, 2023 (Unaudited) Geographical market
Bali 599.887.001.389 482.556.323.387 Bali
Jakarta 41.701.355.431 38.464.157.644 Jakarta
Batam 366.422.000 - Batam
Lombok 5.436.620.584 - Lombok
Makassar - 2.143.886.036 Makassar
Jumlah 647.391.399.404 523.164.367.067 Total
Aset dan pengeluaran modal berdasarkan Assets and capital expenditures by
wilayah geografis geographical area
Nilai tercatat aset segmen/ Pengeluaran modal/
Carrying amount of segment assets Capital expenditures
30 September 2024 31 Desember 2023 30 September 2024 30 September 2023
(Tidak Diaudit)/ (Diaudit)/ (Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 December 31, 2023 September 30, 2024 September 30, 2023
(Unaudited) (Audited) (Unaudited) (Unaudited)
Bali 344.292.475.260 397.766.188.025 1.921.099.708 6.837.284.595 Bali
Jakarta 481.259.823.522 431.519.988.278 117.509.400 671.746.475 Jakarta
Batam 1.398.906.408 - 1.153.628.400 - Batam
Lombok 5.356.302.677 - 2.110.758.809 - Lombok
Makassar - 230.213.886 - - Makassar
Jumlah 832.307.507.867 829.516.390.189 5.302.996.317 7.509.031.070 Total
35. Ikatan 35. Agreements and Commitments
a. Perjanjian Sewa - Grup sebagai Lessee a. Lease Agreements - Group as Lessee
Perusahaan menandatangani beberapa The Group entered into various lease
perjanjian sewa toko dan ruang kantor. agreements for use of commercial space
Periode sewa berkisar antara 1 (satu) tahun and office space. The lease terms are
sampai tujuh (7) tahun. Sebagian besar between one (1) to seven (7) years and the
perjanjian sewa tersebut diperpanjang majority of the lease agreements are
kembali pada akhir masa sewa dengan renewable at the end of the lease period at
penyesuaian ke harga pasar kini. the market rate.
- 68 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pihak dalam perjanjian/ Item yang disewa/ Periode perjanjian/
Counterparties Leased items Period of agreement
PT Angkasa Pura Indonesia Area Komersial /Commercial Januari 2021 – Desember 2026 /
Space Lease January 2021 – December 2026
PT Angkasa Pura Indonesia Area Komersial /Commercial Desember 2021 – Februari 2028
Space Lease / December 2021 – February
2028
PT Angkasa Pura Indonesia Area Komersial /Commercial Januari 2022 – Desember 2028 /
Space Lease January 2022 – December 2028
PT Angkasa Pura Indonesia Area Komersial /Commercial Januari 2022 – Januari 2024 /
Space Lease January 2022 – January 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Februari 2022 – Februari 2024 /
Space Lease February 2022 – February 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Februari 2022 – Desember 2028
Space Lease / February 2022 – December
2028
PT Angkasa Pura Indonesia Area Komersial /Commercial Juli 2022 – Juni 2024 /
Space Lease July 2022 – June 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Mei 2023 – Mei 2024 /
Space Lease May 2023 – May 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Juli 2023 – Juni 2024 /
Space Lease July 2023 – June 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Oktober 2023 – Oktober 2024 /
Space Lease October 2023 – October 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Juli 2022 – Juli 2027 / July 2022
Space Lease – July 2027
PT Angkasa Pura Indonesia Area Komersial /Commercial Mei 2024 – April 2028 / May 2024
Space Lease – April 2028
PT Angkasa Pura Indonesia Area Komersial /Commercial April 2023 – Maret 2024 /
Space Lease April 2023 – March 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Oktober 2023 – September 2024
Space Lease / October 2023 – September
2024
PT Petarung Tangguh Persada Area Komersial /Commercial Januari 2022 – Juli 2024 /
Space Lease January 2022 – July 2024
PT Petarung Tangguh Persada Ruang Kantor /Office Space Januari 2024 – Desember 2024 /
Lease January 2024 – December 2024
PT Petarung Tangguh Persada Ruang Kantor /Office Space Januari 2023 – Desember 2032 /
Lease January 2023 – December 2032
PT Petarung Tangguh Persada Area Komersial /Commercial Juni 2022 – Juni 2025 /
Space Lease June 2022 – June 2025
PT Precise Pacific Realty Ruang Kantor /Office Space Januari 2024 – Desember 2024 /
Lease January 2024 – December 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Januari 2022 – Desember 2025 /
Space Lease January 2022 – December 2025
PT Angkasa Pura Indonesia Area Komersial /Commercial April 2018 – April 2028 /
Space Lease April 2018 – April 2028
PT Angkasa Pura Retail Area Komersial /Commercial Januari 2022 – Desember 2023 /
Space Lease January 2022 – December 2023
PT Putra Mahatiti Area Komersial /Commercial Maret 2022 – Maret 2024 / March
Space Lease 2022 – March 2024
PT Angkasa Pura Indonesia Area Komersial /Commercial Juli 2024 – Juni 2027 / July 2024
Space Lease – June 2027
PT Bandara Internasional Batam Area Komersial /Commercial September 2024 – September
Space Lease 2027
- 69 -
Page 73
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai tercatat aset hak-guna dan liabilitas The carrying value of right-of-use assets and
sewa diungkapkan masing-masing pada lease liabilities are disclosed in Notes 12 and
Catatan 12 dan 18. 18, repectively.
Laporan laba rugi dan penghasilan The consolidated statement of profit or loss
komprehensif lain konsolidasian menyajikan and other comprehensive income shows the
saldo berikut berkaitan dengan sewa: following amount related to leases:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Beban sewa (Catatan 27b) 298.778.732 481.207.645 Rent expenses (Notes 27b)
Beban amortisasi aset hak-guna (Catatan 12) 54.603.954.837 56.388.667.119 Amortization of right-of-use assets (Note 12)
Beban bunga atas liabilitas sewa (Catatan 18) 5.789.981.690 4.095.697.318 Interest expense on lease liabilities (Note 18)
Jumlah 60.692.715.259 60.965.572.082 Total
Total arus kas atas liabilitas sewa dan bunga The total cash flow for lease liabilities
liabilitas sewa pada tahun yang berakhir and interest on lease liabilities for the year
30 September 2024 dan 30 September 2023 ended September 30, 2024 and September
masing-masing sebesar Rp 46.742.513.193 30, 2023 amounted to Rp 46,742,513,193
dan Rp 108.171.181.733. and Rp 108,171,181,733, respectively.
b. Perjanjian Sewa - Grup sebagai Lessor b. Lease Agreements - Group as Lessor
Grup menandatangani beberapa perjanjian The Group entered into various agreements
sewa tanah dan bangunan yang dimilikinya for the lease of its buildings used as service
untuk digunakan sebagai pusat pelayanan. centers for periods one (1) year to two (2)
Periode sewa berkisar antara satu (1) tahun years. Majority of the lease agreements are
sampai dua (2) tahun. Sebagian besar renewable at the end of the lease period at
perjanjian sewa tersebut dapat diperpanjang the market rate.
kembali pada akhir masa sewa dengan
penyesuaian ke harga pasar kini.
Pendapatan sewa yang diakui The rental income included in profit or
dalam laba rugi pada 30 September 2024 loss as of September 30, 2024 and
dan 30 September 2023 masing-masing September 30, 2023 amounted to Rp
sebesar Rp 889.172.459 dan Rp 889,172,459 and Rp 282,560,478
282.560.478. respectively.
c. Untuk jaminan pengambilan tiket c. As a guarantee for the purchases of
internasional dan domestik seluruh international and domestic airline tickets
maskapai penerbangan dari International Air from International Air Transport Association
Transport Association (IATA), Perusahaan (IATA), the Company joined the Secure-3
mengikuti Secure-3 Program (S3P) yang Program (S3P) of IATA which replaced
diadakan oleh IATA sebagai pengganti bank the bank guarantee.
garansi.
d. Entitas anak mempunyai perjanjian- d. The subsidiaries have several contracts with
perjanjian dengan pihak-pihak sebagai the following entities:
berikut:
1. Pada tanggal 4 Agustus 2011, IDP, 1. On August 4, 2011, IDP, a subsidiary,
entitas anak, dan Tahir, mengadakan and Tahir entered into a Supply
Perjanjian Pengadaan (“Supply Agreement with DFS Singapore
Agreement”) dengan DFS Singapore Venture (Pte) Limited regarding the
Venture (Pte) Limited mengenai supply of goods, credit granted on
- 70 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
penyediaan barang, pemberian kredit goods purchased up to 90 days,
sampai dengan 90 hari atas pembelian technical assistance, and utilization of
barang, bantuan teknis, dan DFS logo in the territory of the Republic
penggunaan logo DFS dalam wilayah of Indonesia which was effective on
Republik Indonesia dengan tanggal October 1, 2011 and will be valid for 50
efektif perjanjian 1 Oktober 2011 dan years from the effective date, with an
berlaku selama 50 tahun sejak tanggal option to extend term for another ten
efektif, dengan opsi perpanjangan (10) years.
selama sepuluh (10) tahun untuk setiap
perpanjangan perjanjian.
2. IDP dan KPU, entitas anak, dipungut 2. IDP and KPU, subsidiaries, are
oleh PT Angkasa Pura Indonesia dan charged by PT Angkasa Pura
PT Angkasa Pura Retail, mengenai Indonesia and PT Angkasa Pura
pungutan konsesi dengan pembayaran Retail, for concessions fees on net
balas jasa dari penjualan bersih. Biaya sales. The concession fees as of
konsesi pada tanggal 30 September September 30, 2024 and September
2024 dan 30 September 2023 masing- 30, 2023 amounted to Rp
masing Rp 99.923.260.845 dan Rp 99,923,260,845 and Rp
77.475.771.904 yang dicatat sebagai 77,475,771,904, respectively, which
bagian dari “Beban penjualan” dalam are recorded as part of “Selling
laba rugi. expenses” in profit or loss.
e. Pada tanggal 18 Juli 2014, entitas anak, e. On July 18, 2014, KPU, a subsidiary, entered
KPU mengadakan perjanjian lisensi dengan into a license agreement with WH Smith
WH Smith Travel Limited untuk menjalankan Travel Limited to operate business of selling
bisnis penjualan dan distribusi barang- and distributing the products in Indonesia
barang di Indonesia dengan merk dagang under the Brand and using the system of
dan sistem “WH Smith”. Perjanjian ini WH Smith. This agreement will be valid for
berlaku selama sepuluh (10) tahun. Hingga ten (10) years. Until now, KPU has been
saat ini, KPU telah mengoperasikan tujuh operating seventeen (37) units of stores
belas (37) unit gerai dengan menggunakan under the license of WH Smith located in Bali
lisensi WH Smith yang berlokasi di Bali dan dan Jakarta. The franchise fee paid as of
Jakarta. Biaya wara laba pada tanggal 30 September 30, 2024 and September 30,
September 2024 dan 30 September 2023 2023 amounted to Rp 3,735,859,272 and Rp
masing-masing sebesar Rp 3.735.859.272 6,106,527,629, respectively, which are
dan Rp 6.106.527.629 yang dicatat sebagai recorded as part of “Selling expenses” in
bagian dari ‘Beban penjualan” dalam laba profit or loss.
rugi.
36. Pengungkapan Tambahan Laporan Arus Kas 36. Supplemental Disclosure on Consolidated
Konsolidasian Statements of Cash Flows
Aktivitas investasi Grup yang tidak mempengaruhi Non cash investing of the Group follows:
kas dan setara kas:
30 September 2024 30 September 2023
(Tidak Diaudit)/ (Tidak Diaudit)/
September 30, 2024 September 30, 2023
(Unaudited) (Unaudited)
Liabilitas sewa yang timbul dari Lease liabilities arising from
penambahan aset hak-guna 38.468.436.917 48.035.130.928 recognition of right-of-use assets
37. Rekonsiliasi Liabilitas Konsolidasian yang 37. Reconciliation of Consolidated Liabilities
timbul dari Aktivitas Pendanaan Arising from Financing Activities
Tabel berikut menjelaskan perubahan pada The table below details changes in the Group’s
liabilitas Grup yang timbul dari aktivitas liabilities arising from financing activities,
pendanaan, yang meliputi perubahan terkait kas including both cash and non-cash changes:
dan nonkas:
- 71 -
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PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Perubahan Nonkas/Non-cash Changes
Arus kas Pergerakan Amortisasi Penambahan tahun
1 Januari/ pendanaan/ valuta asing/ Perubahan nilai biaya transaksi/ berjalan/ Perubahan 30 September/
January 1 , Financing Changes in wajar/Fair value Amortization of Additions in lainnya/ September 30 ,
2024 cash flows foreign exchange adjustment transaction costs current year Other changes 2024
Liabilitas sewa 155.676.270.756 (46.742.513.193) 18.582.470 - - 38.468.436.917 2.955.731.439 150.376.508.389 Lease liabilities
Perubahan Nonkas/Non-cash Changes
Arus kas Pergerakan Amortisasi Penambahan tahun
1 Januari/ pendanaan/ valuta asing/ Perubahan nilai biaya transaksi/ berjalan/ Perubahan 31 Desember/
January 1 , Financing Changes in wajar/Fair value Amortization of Additions in lainnya/ December 31 ,
2023 cash flows foreign exchange adjustment transaction costs current year Other changes 2023
Liabilitas sewa 235.886.275.753 (127.280.416.842) (2.011.855.738) - - 57.861.871.368 (8.779.603.785) 155.676.270.756 Lease liabilities
38. Standar Akuntansi Keuangan Baru 38. New Financial Accounting Standards
Perubahan Pernyataan Standar Akuntansi Changes to the Statements of Financial
Keuangan (PSAK) Accounting Standards (PSAK)
Diterapkan pada tahun 2023 Adopted during 2023
Penerapan standar akuntansi keuangan revisi The application of the following revised financial
berikut, yang berlaku efektif 1 Januari 2023, accounting standards, which are effective from
relevan bagi Grup namun tidak menyebabkan January 1, 2023 and relevant for the Group, and
perubahan material terhadap jumlah-jumlah yang had no material effect on the amounts reported in
dilaporkan dalam laporan keuangan the consolidated financial statements:
konsolidasian:
- Amandemen PSAK No. 1, “Penyajian - Amendments to PSAK No. 1, “Presentation of
Laporan Keuangan” tentang Pengungkapan Financial Statements” regarding Disclosure
Kebijakan Akuntansi yang Mengubah Istilah of Accounting Policies that Change the Term
“Signifikan” menjadi “Material” dan Memberi “Significant” to “Material” and Provide
Penjelasan mengenai Kebijakan Akuntansi Explanations of Material Accounting Policies
Material
- Amandemen PSAK No. 16, Aset Tetap: Hasil - Amendments to PSAK No. 16, Property,
sebelum Penggunaan yang Diintensikan Plant and Equipment: Proceeds before
Intended Use
- Amandemen PSAK No. 25, Kebijakan - Amendments to PSAK No. 25, Accounting
Akuntansi, Perubahan Estimasi Akuntansi Policies, Changes in Accounting Estimates
dan Kesalahan: Definisi Estimasi Akuntansi and Erros: Definition of Accounting Estimates
- Amandemen PSAK No. 46, Pajak - Amendments to PSAK No. 46, Income
Penghasilan: Pajak Tangguhan terkait Aset Taxes: Deferred Tax related to Assets and
dan Liabilitas yang Timbul dari Transaksi Liabilities Arising from a Single Transaction
Tunggal
Telah diterbitkan namun belum berlaku efektif Issued but not yet effective
Amandemen standar akuntansi keuangan yang Amendments to financial accounting standard
telah diterbitkan yang bersifat wajib untuk tahun issued that are mandatory for the financial year
buku yang dimulai pada atau setelah: beginning or after:
- 72 -
Page 76
PT SONA TOPAS TOURISM INDUSTRY Tbk PT SONA TOPAS TOURISM INDUSTRY Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
Catatan atas Laporan Keuangan Konsolidasian Notes to Consolidated Financial Statements
30 September 2024 (Tidak Diaudit) dan As of September 30, 2024 (Unaudited) and
31 Desember 2023 (Diaudit) serta December 31, 2023 (Audited) and
Periode Sembilan Bulan Berakhir Nine-Months Period Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka Disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1 Januari 2024 January 1, 2024
- Amandemen PSAK No. 1, “Penyajian - Amendment to PSAK No. 1, “Presentation of
Laporan Keuangan” terkait Liabilitas Jangka Financial Statements” regarding Long-term
Panjang dengan Kovenan Liabilities with the Covenant
- Amendemen PSAK No. 1: Penyajian Laporan - Amendment to PSAK No. 1, Presentation of
Keuangan tentang Klasifikasi Liabilitas Financial Statements - Classification of
sebagai Jangka Pendek atau Jangka Panjang Liabilities as Current or Non-Current
- Amandemen PSAK No. 73, “Sewa” terkait - Amendment to PSAK No. 73, “Leases”
Liabilitas Sewa pada Transaksi Jual dan regarding Lease Liabilities in Sale-and-lease
Sewa-balik Back Transaction
Sampai dengan tanggal penerbitan laporan As at the date of completion of these consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating
dampak yang mungkin timbul dari penerapan the potential impact of the above amendments to
amandemen PSAK tersebut dan dampak dari PSAKs and has not yet determined the related
penerapan amandemen PSAK tersebut pada effects on the consolidated financial statements.
laporan keuangan konsolidasian belum dapat
ditentukan.
Mulai tanggal 1 Januari 2024, referensi terhadap Beginning January 1, 2024, references to the
masing-masing PSAK dan ISAK akan diubah individual PSAK and ISAK will be changed as
sebagaimana diumumkan oleh DSAK-IAI. published by DSAK-IAI.
*******
- 73 -
Names mentioned 95 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Djonny Imam Soedjono
p.9 ×4
unresolved
person
Edison Sianipar
p.9 ×2
unresolved
org
PT Sona Topas Group.
p.9
unresolved
org
PT Sona Topas Group. In
p.9
unresolved
org
PT Sona Topas. Akta
p.9
unresolved
org
PT Sona Topas.
p.9
unresolved
org
Menteri Kehakiman Republik Indonesia
p.9
unresolved
org
Minister of Justice
p.9
unresolved
person
S.P. Henny Shidki
p.9
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.9
unresolved
org
Minister of Republik Indonesia
p.9
unresolved
org
Pengawas Pasar Modal
p.10 ×6
unresolved
org
Bapepam
p.10 ×20
unresolved
org
Bapepam-LK
p.10 ×8
unresolved
org
Indonesia Stock Exchange
p.10 ×4
unresolved
person
Buntario Tigris Darmawa Ng
p.10 ×7
unresolved
org
Ministry of Law and Human Rights
p.10
unresolved
org
PT Inti Dufree Promosindo
p.11 ×18
unresolved
org
PT Karya Prima Unggulan
p.11 ×19
unresolved
org
PT Sukses Garda Mulia
p.11 ×9
unresolved
org
PT Arthamulia Indah
p.11 ×9
unresolved
org
PT Cahaya Retilindo
p.11 ×10
unresolved
org
PT Cahaya
p.11
unresolved
person
Godman Hianglin Gn Drs. Dai Bachtiar
p.12 ×5
unresolved
person
Gn Hiang Lin Drs. Dai Bachtiar
p.12
unresolved
person
Elisia Sowiti Sutrisna
p.13
unresolved
org
Financial Services Authority
p.13
unresolved
org
Bank Indonesia
p.16
unresolved
org
PT Bank Mayapada
p.40 ×3
unresolved
org
Bank Mayapada International Tbk
p.40 ×6
unresolved
org
PT BPR Akasia Mas
p.40 ×2
unresolved
org
PT Karya Prima
p.42 ×2
unresolved
org
PT Asuransi Sompo
p.43
unresolved
org
PT Inti Dufree
p.43 ×4
unresolved
org
PT Inti Dufree Promosindo Promosindo
p.43 ×2
unresolved
org
PT Kura Kura
p.44 ×2
unresolved
org
PT Inti Dufree Inti Dufree Promosindo
p.44
unresolved
org
PT Asuransi Sompo Japan Nipponkoa
p.46 ×3
unresolved
org
PT Asuransi Nipponkoa Indonesia
p.46
unresolved
org
PT Travel Blue Indonesia
p.47
unresolved
org
PT Travel Blue Indonesia WHSmith Asia Limited HK
p.47
unresolved
org
WHSmith Asia Limited
p.47
unresolved
org
PT Samsonite Indonesia CV Wastra Nusantara
p.47
unresolved
org
PT Balibiasa Indahkoleksi
p.47
unresolved
org
PT Balibiasa Indahkoleksi CV Clik
p.47
unresolved
org
PT Sukanda Djaya
p.47 ×2
unresolved
org
PT Jewelry Design Services
p.47 ×2
unresolved
org
Oky Pandita Bali Harper Collins Publisher Limited
p.47
unresolved
org
Harper Collins Publisher Limited
p.47
unresolved
org
PT Bali Alus
p.47 ×2
unresolved
org
PT Integritas Dinamika Indonesia
p.47 ×2
unresolved
org
PT Unirama Duta Niaga
p.47
unresolved
org
PT Unirama Duta Niaga CV Grammes Contemporary Jewelry
p.47
unresolved
org
Tigarkasa Satria Tbk
p.47 ×2
unresolved
org
PT Datascrip
p.47
unresolved
org
PT Datascrip UD Sendem
p.47
unresolved
org
PT Kristal Merah Putih
p.48
unresolved
org
PT Kristal Merah Putih Lain-lain
p.48
unresolved
org
PT Petarung
p.49
unresolved
org
PT Petarung Tangguh Persada Tangguh Persada
p.49
unresolved
org
PT Precise Pacific
p.49
unresolved
org
PT Angkasa
p.49
unresolved
org
PT Angkasa Pura Indonesia
p.49 ×5
unresolved
org
PT Kustodian Sentral Efek
p.51
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.51
unresolved
org
PT Petarung Tangguh
p.52
unresolved
org
PT Petarung Tangguh Persada
p.52
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.