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PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024/
FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
Page 2
The original interim consolidated financial statements included herein are
in Indonesian language
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
DAFTAR ISI CONTENTS
Surat Pernyataan Direksi Directors’ Statement
Ekshibit/
Exhibit
Laporan Posisi Keuangan Konsolidasian Interim A Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Interim Consolidated Statement of Profit or Loss and
Konsolidasian Interim B Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim C Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim D Interim Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian Interim E Notes to the Interim Consolidated Financial Statements
Page 3
Page 4
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A Exhibit A
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA TbkAND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 31 Des/ Dec 31,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 1.588.036.716.092 1.094.701.452.882 Cash and cash equivalents
Investasi jangka pendek 9.395.872.360 5.055.072.007 Short-term investments
Piutang usaha dari pihak Trade receivables from
ketiga - Neto - Jangka pendek 5 772.935.837.829 566.347.116.090 third parties – Net - Current
Piutang lain-lain dari pihak Other receivables from
ketiga – Neto - Jangka pendek 23.189.074.572 20.905.299.609 third parties - Net - Current
Persediaan 6 1.442.512.762.186 1.472.974.956.886 Inventories
Tanah untuk pengembangan Land for development
– Bagian lancar 7 5.565.506.416.237 5.036.534.387.831 – Current portion
Pajak dibayar di muka 17 82.285.125.363 71.675.497.395 Prepaid taxes
Biaya dibayar di muka 16.018.707.717 17.236.656.532 Prepaid expenses
Kas dan setara kas yang dibatasi Restricted cash and cash
penggunaannya - Jangka pendek 12 7.862.843.041 7.729.708.179 equivalents - Current
Uang muka 13 610.043.321.193 546.904.535.192 Advances
Total Aset Lancar 10.117.786.676.590 8.840.064.682.603 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang usaha dari pihak Trade receivables from
ketiga - Neto - Jangka panjang 5 77.843.393.464 111.133.623.182 third parties – Net - Non-current
Piutang lain-lain dari pihak Other receivables from
ketiga – Neto - Jangka panjang 23.053.111.893 22.491.436.302 third parties - Net - Non-current
Penyertaan saham 8 19.937.362.673 19.937.362.673 Investments in shares of stocks
Investasi pada entitas asosiasi 8 202.756.514.159 206.580.065.092 Investments in associates
Aset keuangan derivatif 9 148.082.462.975 125.343.467.953 Derivative financial assets
Property, plant
Aset tetap - Neto 10 2.028.949.260.612 2.046.245.446.530 and equipment – Net
Aset takberwujud - Neto 251.713.012 1.109.104.456 Intangible assets - Net
Aset hak-guna - Neto 14 4.973.561.788 10.942.693.121 Right-of-use assets - Net
Properti investasi - Neto 11 77.317.801.345 80.415.251.737 Investment properties - Net
Tanah untuk pengembangan Land for development
- Bagian tidak lancar 7 335.154.140.058 1.089.986.120.435 - Non-current portion
Aset pajak tangguhan 17 16.344.739.157 15.844.862.610 Deferred tax assets
Taksiran tagihan restitusi Estimated claims for
pajak penghasilan 17 102.040.710.450 107.187.621.490 income tax refund
Refundable deposits and
Uang jaminan dan deposit lain 26.309.436.813 16.013.793.896 other deposits
Kas dan setara kas yang dibatasi Restricted cash and cash
penggunaannya - Jangka panjang 12 254.600.090.932 254.139.788.158 equivalents - Non-current
Total Aset Tidak Lancar 3.317.614.299.331 4.107.370.637.635 Total Non-current Assets
TOTAL ASET 13.435.400.975.921 12.947.435.320.238 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 5
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A/2 Exhibit A/2
PT KAWASAN INDUSTRI JABABEKA Tbk A PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 31 Des/ Dec 31,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha kepada pihak ketiga 15 159.804.777.527 169.470.613.826 Trade payables to third parties
Utang lain-lain 16 150.393.498.461 131.531.247.964 Other payables
Utang pajak 17 44.256.061.660 36.405.386.129 Taxes payable
Biaya masih harus dibayar 18 142.082.972.025 132.311.469.512 Accrued expenses
Utang dividen 147.949.389 147.949.389 Dividend payable
Uang muka pelanggan – Customers’ deposits –
Bagian jangka pendek 20 777.134.770.921 723.842.712.943 Current portion
Uang jaminan pelanggan – Security deposits -
Bagian jangka pendek 16.973.681.552 44.773.960.775 Current portion
Pendapatan ditangguhkan – Unearned income –
Bagian jangka pendek 63.964.744.574 27.909.567.287 Current portion
Utang jangka panjang – Current portion of
Bagian jangka pendek: 14 long-term debts:
Pinjaman bank 358.202.690.196 263.090.825.735 Bank loans
Liabilitas sewa 916.031.977 8.975.421.321 Lease liabilities
Total Liabilitas Jangka Pendek 1.713.877.178.282 1.538.459.154.881 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang setelah Long-term debts – Net of
dikurangi bagian jangka pendek: 14 current portion:
Senior Notes 2.999.063.138.594 2.805.841.162.092 Senior Notes
Pinjaman bank 1.292.248.128.611 1.337.581.355.263 Bank loans
Liabilitas sewa 4.189.940.455 3.594.904.680 Lease liabilities
Pendapatan ditangguhkan – Unearned income –
Bagian jangka panjang 11.300.356.632 11.808.472.972 Non-current portion
Uang muka pelanggan – Customers’ deposit –
Bagian jangka panjang 20 173.336.733 163.175.524 Non-current portion
Uang jaminan pelanggan – Security deposits -
Bagian jangka panjang 168.816.661.233 124.631.385.600 Non-current portion
Liabilitas imbalan Employee
kerja karyawan 19 132.104.209.457 122.463.449.525 benefits liabilities
Liabilitas pajak tangguhan 17 70.630.575.180 71.515.023.281 Deferred tax liabilities
Total Liabilitas Jangka Panjang 4.678.526.346.895 4.477.598.928.937 Total Non-current Liabilities
TOTAL LIABILITAS 6.392.403.525.177 6.016.058.083.818 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 6
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A/3 Exhibit A/3
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK A PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - Authorized – 1,800,000,000
1.800.000.000 saham Seri A Series A shares
dengan nilai nominal with par value of
Rp 500 per saham dan Rp 500 per share and
28.000.000.000 saham Seri B 28,000,000,000 Series B
dengan nilai nominal shares with par value of
Rp 75 per saham Rp 75 per share
Modal ditempatkan Issued and fully paid -
dan disetor penuh – 711,956,815 Series A shares
711.956.815 saham Seri A dan and 20,112,931,554 Series B
20.112.931.554 saham Seri B 21 1.864.448.274.050 1.864.448.274.050 shares
Tambahan modal disetor – Neto 22 1.396.068.999.121 1.396.068.999.121 Additional paid-in capital - Net
Saham treasuri 21 ( 47.843.709.726) ( 47.843.709.726) Treasury shares
Saldo laba Retained earnings
Telah ditentukan penggunaannya 23 550.000.000 500.000.000 Appropriated
Belum ditentukan penggunaannya 2.234.008.354.198 2.184.234.687.402 Unappropriated
Komponen ekuitas lainnya 69.482.934.702 69.482.934.702 Other capital reserves
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik Entitas Induk 5.516.714.852.345 5.466.891.185.549 of the Parent Company
Kepentingan non-pengendali 24 1.526.282.598.399 1.464.486.050.871 Non-controlling interests
TOTAL EKUITAS 7.042.997.450.744 6.931.377.236.420 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 13.435.400.975.921 12.947.435.320.238 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 7
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit B Exhibit B
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
(Enam bulan/ (Enam bulan/
Catatan/ Six months) Six months)
Notes (Tidak diaudit/ Unaudited) (Tidak diaudit/ Unaudited)
###
PENJUALAN DAN
PENDAPATAN JASA 26, 41 2.378.168.547.983 1.754.965.921.911 SALES AND SERVICE REVENUE
BEBAN POKOK PENJUALAN DAN COST OF SALES AND
PENDAPATAN JASA 27 1.368.581.720.801 973.133.989.194 SERVICE REVENUE
LABA BRUTO 1.009.586.827.182 781.831.932.717 GROSS PROFIT
Beban penjualan 28 ( 50.243.580.641) ( 47.241.338.263) Selling expenses
Beban umum dan administrasi 29 ( 267.973.599.229) ( 239.291.874.028) General and administrative expenses
Pendapatan keuangan 30 53.045.904.988 130.143.780.930 Financial income
Beban keuangan 31 ( 190.944.737.510) ( 190.648.954.725) Financial expenses
Beban pajak final 17 ( 15.001.930.544) ( 18.755.084.865) Final tax expense
Beban lain-lain - Neto 32, 41 ( 240.525.118.788) ( 22.554.283.145) Other expenses - Net
LABA SEBELUM BEBAN PROFIT BEFORE INCOME TAX
PAJAK PENGHASILAN 297.943.765.458 393.484.178.621 EXPENSE
(BEBAN) MANFAAT PAJAK PENGHASILAN 17 INCOME TAX (EXPENSE) BENEFIT
Kini ( 29.492.265.782) ( 10.964.251.258) Current
Tangguhan 1.384.324.648 ( 974.266.892) Deferred
Beban Pajak Penghasilan - Neto ( 28.107.941.134) ( 11.938.518.150) Income Tax Expense - Net
LABA NETO PERIODE BERJALAN 269.835.824.324 381.545.660.471 NET PROFIT FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be
ke laba rugi: reclassified to profit or loss:
Laba pengukuran kembali atas liabilitas Remeasurement gain on
imbalan kerja karyawan 19 - - employee benefits liabilities
Pajak penghasilan terkait 17 - - Related income tax
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: subsequently to profit or loss:
Cadangan penjabaran Foreign currency
mata uang asing - 6.736.078.753 translation reserve
Penghasilan Komprehensif Lain - Other Comprehensive Income –
Setelah Pajak - 6.736.078.753 Net of Tax
PENGHASILAN KOMPREHENSIF NETO 269.835.824.324 388.281.739.224 NET COMPREHENSIVE INCOME
Laba neto yang
diatribusikan kepada: Net profit attributable to:
Pemilik Entitas Induk 49.823.666.796 204.980.735.043 Owners of the Parent Company
Kepentingan non-pengendali 220.012.157.528 176.564.925.428 Non-controlling interests
Total 269.835.824.324 381.545.660.471 Total
Penghasilan komprehensif neto Net comprehensive income
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk 49.823.666.796 211.716.813.796 Owners of the Parent Company
Kepentingan non-pengendali 220.012.157.528 176.564.925.428 Non-controlling interests
Total 269.835.824.324 388.281.739.224 Total
LABA PER SAHAM DASAR 25 2,43 9,98 BASIC EARNINGS PER SHARE
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 8
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit C Exhibit C
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Diatribusikan kepada pemilik Entitas Induk/ Attributable to owners of the Parent Company
Ekuitas yang
Tambahan Cadangan dapat diatribusikan
Modal modal disetor - penjabaran mata Komponen kepada pemilik
ditempatkan dan Neto/ Saldo laba/ Retained earnings uang asing/ ekuitas Entitas Induk/ Kepentingan
disetor penuh/ Additional Telah ditentukan Belum ditentukan Foreign currency lainnya/ Equity attributable non-pengendali/
Catatan/ Issued and fully paid-in capital - Saham treasuri/ penggunaannya/ penggunaannya/ translation Other to owners of Non-controlling Total ekuitas/
Notes paid capital Net Treasury shares Appropriated Unappropriated reserves capital reserves the Parent Company interests Total equity
Saldo 1 Januari 2023 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 1.878.658.585.757 35.251.737.411 65.002.363.014 5.192.086.249.627 1.313.289.310.440 6.505.375.560.067 Balance as of January 1, 2023
Akuisisi entitas anak 1d, 24 - - - - - - - - 17.355.000.000 17.355.000.000 Acquisition of subsidiary
Perubahan dalam Changes in
kepentingan non pengendali non-controlling interests
karena perubahan investasi 1d, 24 - - - - - - - - 37.896.600.000 37.896.600.000 due to changes in investment
Penghasilan komprehensif neto Net comprehensive income for
periode berjalan (enam bulan) - - - - 204.980.735.043 6.736.078.753 - 211.716.813.796 176.564.925.428 388.281.739.224 the period (six months)
Saldo 30 Juni 2023 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 2.083.639.320.800 41.987.816.164 65.002.363.014 5.403.803.063.423 1.545.105.835.868 6.948.908.899.291 Balance as of June 30, 2023
Saldo 1 Januari 2024 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 2.184.234.687.402 - 69.482.934.702 5.466.891.185.549 1.464.486.050.871 6.931.377.236.420 Balance as of January 1, 2024
Pencadangan saldo laba sebagai Appropriatation for
cadangan umum 23 - - - 50.000.000 ( 50.000.000) - - - - - general reserve
Dividen tunai kepada kepentingan Cash dividend
non-pengendali 24 - - - - - - - - ( 158.215.610.000) ( 158.215.610.000) to non-controlling interest
Penghasilan komprehensif neto Net comprehensive income for
periode berjalan (enam bulan) - - - - 49.823.666.796 - - 49.823.666.796 220.012.157.528 269.835.824.324 the period (six months)
Saldo 30 Juni 2024 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 550.000.000 2.234.008.354.198 - 69.482.934.702 5.516.714.852.345 1.526.282.598.399 7.042.997.450.744 Balance as of June 30, 2024
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 9
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit D Exhibit D
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
(Enam bulan/ (Enam bulan/
Six months) Six months)
(Tidak diaudit/ Unaudited) (Tidak diaudit/ Unaudited)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 2.310.104.332.506 1.660.769.219.574 Receipts from customers
Pembayaran untuk: Payments for:
Gaji dan tunjangan karyawan ( 157.913.533.405) ( 135.276.798.462) Salaries and employees’ benefits
Pengembangan tanah, Land development,
konstruksi dan perijinan ( 349.337.430.768) ( 263.149.240.505) construction costs and licenses
Beban usaha lainnya ( 695.694.285.445) ( 608.197.720.895) Other operating expenses
Arus kas diperoleh Cash flows provided
dari aktivitas operasi 1.107.159.082.888 654.145.459.712 by operating activities
Penerimaan pendapatan keuangan 26.347.196.819 16.432.237.340 Receipt of financial income
Penarikan (penempatan) kas dan setara kas Withdrawal (placements) in restricted cash
yang dibatasi penggunaannya 12.172.507.326 ( 1.191.190.686) and cash equivalents
Penerimaan taksiran tagihan Receipt of estimated claims
restitusi pajak penghasilan 16.328.542.183 7.790.216.171 for income tax refund
Pembayaran pajak penghasilan Payment of income tax
dan pajak final ( 48.166.125.646) ( 42.716.164.802) and final tax
Pembayaran beban keuangan ( 174.148.590.367) ( 195.103.584.422) Payment of financial expenses
Arus kas neto diperoleh Net cash flows provided
dari aktivitas operasi 939.692.613.203 439.356.973.313 by operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Proceeds from sale of property,
Hasil penjualan aset tetap 83.165.765 394.328.828 plant and equipment
Penerimaan dari penjualan saham Receipt from sale of investment in shares
entitas asosiasi - 12.545.650.000 of associate entity
(Penambahan) penarikan investasi (Addition) withdrawal in
jangka pendek ( 4.340.800.353) 8.750.000.000 short-term investment
Acquisition of property,
Pembelian aset tetap ( 67.368.381.393) ( 44.406.078.066) plant and equipment
Pembelian tanah ( 71.827.372.130) ( 45.597.194.750) Acquisition of land
Uang muka Advances for acquisition of property,
pembelian aset tetap ( 75.329.955.263) ( 40.451.268.611) plant and equipment
Arus kas neto digunakan Net cash flows used
untuk aktivitas investasi ( 218.783.343.374) ( 108.764.562.599) in investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman bank 53.367.566.100 212.527.744.000 Proceeds from bank loans
Penambahan modal dari Additional capital from
kepentingan non-pengendali - 46.396.600.000 non-controlling interest
Pembayaran Senior Notes 2023 - ( 293.545.966.978) Payment of Senior Notes 2023
Pembayaran biaya transaksi Senior Notes 2027 - ( 60.928.480.082) Payment of Senior Notes 2027 issuance cost
Pembayaran biaya transaksi pinjaman bank ( 1.417.180.000) ( 1.693.852.000) Payment of bank loan issuance cost
Pembayaran liabilitas sewa ( 8.553.350.191) ( 9.613.823.322) Payments of lease liabilities
Penempatan kas dan setara kas Placements in restricted cash
yang dibatasi penggunaannya ( 12.765.944.962) ( 32.618.794.445) and cash equivalents
Pembayaran pinjaman bank ( 109.652.224.000) ( 18.489.000.000) Payments of bank loans
Pembayaran dividen kepada Payment of dividends to
kepentingan non-pengendali ( 158.215.610.000) - non-controlling interest
Arus kas neto digunakan Net cash flows used
untuk aktivitas pendanaan ( 237.236.743.053) ( 157.965.572.827) in financing activities
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 10
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit D/2 Exhibit D/2
PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
(Enam bulan/ (Enam bulan/
Six months) Six months)
('Tidak diaudit/ Unaudited) ('Tidak diaudit/ Unaudited)
Pengaruh perubahan selisih kurs Effect of changes in foreign exchange
pada kas dan setara kas 9.662.736.434 ( 10.311.176.802) rates on cash and cash equivalents
KENAIKAN NETO NET INCREASE
DALAM KAS DAN SETARA KAS 493.335.263.210 162.315.661.085 IN CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL PERIODE 1.094.701.452.882 1.326.141.917.021 AT BEGINNING OF PERIOD
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR PERIODE 1.588.036.716.092 1.488.457.578.106 AT END OF PERIOD
Lihat Catatan 39 atas Laporan Keuangan Konsolidasian Interim See Note 39 to the Interim Consolidated Financial Statements
untuk pengungkapan informasi tambahan arus kas for the supplemental disclosures of cash flows information
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 11
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E Exhibit E
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. The Company’s Establishment
PT Kawasan Industri Jababeka Tbk (“Perusahaan”) PT Kawasan Industri Jababeka Tbk (the “Company”)
didirikan sesuai dengan Undang-Undang Penanaman was established within the framework of the
Modal Dalam Negeri No. 6 Tahun 1968 yang telah diubah Domestic Capital Investment Law No. 6 Year 1968
dengan Undang-Undang No. 12 Tahun 1970, berdasarkan which was amended by Law No. 12 Year 1970, based
akta Notaris Maria Kristiana Soeharyo, S.H., No. 18 on Notarial deed of Notary Maria Kristiana Soeharyo,
tanggal 12 Januari 1989. Akta pendirian ini telah S.H., No. 18 dated January 12, 1989. The deed of
disahkan oleh Menteri Kehakiman Republik Indonesia establishment was approved by the Minister of
dalam Surat Keputusan No. C2-8154.HT.01.01.TH.89 Justice of the Republic of Indonesia in its Decision
tanggal 1 September 1989 dan telah diumumkan dalam Letter No. C2-8154.HT.01.01.TH.89 dated
Berita Negara Republik Indonesia No. 81 tanggal September 1, 1989 and was published in the State
10 Oktober 1989, Tambahan No. 2361. Anggaran Dasar Gazette of the Republic of Indonesia No. 81 dated
Perusahaan mengalami beberapa kali perubahan. October 10, 1989, Supplement No. 2361. The
Perubahan Anggaran Dasar Perusahaan terakhir dengan Company’s Articles of Association has been amended
akta Notaris No. 38 dari Yualita Widyadhari, S.H., several times. The latest amendment of the
M.Kn., Notaris di Jakarta, tanggal 27 Oktober 2017 Company’s Articles of Association was covered by
mengenai perubahan modal ditempatkan dan disetor the Notarial deed No. 38 of Yualita Widyadhari,
penuh Perusahaan. Perubahan tersebut telah dilaporkan S.H., M.Kn., Notary in Jakarta, dated October 27,
dan dicatat dalam database Sistem Administrasi Badan 2017 concerning the changes of the Company’s
Hukum Departemen Hukum dan Hak Asasi Manusia issued and fully paid capital. These changes have
Republik Indonesia yang terdaftar dengan been reported and recorded in the database of the
No. AHU-AH.01.03-0187494 tanggal 3 November 2017. Legal Entity Administration System of the
Department of Laws and Human Rights of the
Republic of Indonesia under registration
No. AHU-AH.01.03-0187494 dated November 3,
2017.
Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, As stated in Article 3 of the Company’s Articles of
ruang lingkup kegiatan Perusahaan meliputi usaha di Association, the scope of its activities comprises the
bidang kawasan industri berikut seluruh sarana development and sale of industrial estates and
penunjangnya dalam arti kata yang seluas-luasnya related facilities and services including, among
antara lain pembangunan perumahan, apartemen, others, residential estate, apartments, office
perkantoran, pertokoan, pembangunan dan instalasi buildings, shopping centers, development and
pengelolaan air bersih, pengolahan limbah, telepon dan installation of water treatment plants, waste water
listrik serta sarana-sarana lain yang diperlukan dalam treatment, telephone and electricity with other
menunjang pengelolaan kawasan industri, juga facilities to support the industrial estate, in
termasuk di antaranya penyediaan fasilitas-fasilitas addition, the Company provides sports and
olahraga dan rekreasi di lingkungan kawasan industri, recreational facilities, and also exports and imports
ekspor dan impor barang-barang yang diperlukan bagi of goods for businesses related to the development
usaha-usaha yang berkaitan dengan pengembangan dan and management of the industrial estate.
pengelolaan kawasan industri.
Perusahaan berkedudukan di Bekasi dan Entitas Anak The Company is domiciled in Bekasi and its
berkedudukan di Bekasi, Pandeglang, Jakarta dan Subsidiaries are domiciled in Bekasi, Pandeglang,
Kendal di Indonesia (Catatan 1d). Perusahaan memulai Jakarta and Kendal in Indonesia (Note 1d). The
operasi komersialnya pada tahun 1990. Company has started to operate commercially in
1990.
b. Tanggung Jawab Manajemen dan Persetujuan atas b. Management Responsibility and Approval of the
Laporan Keuangan Konsolidasian Consolidated Financial Statement
Penyusunan dan penyajian wajar laporan keuangan The preparation and fair presentation of the
konsolidasian merupakan tanggung jawab manajemen, consolidated financial statements were the
dan telah disetujui oleh Direksi untuk diterbitkan pada responsibilities of the management, and were
tanggal 31 Juli 2024. approved by the Directors and authorized for issue
on July 31, 2024.
Page 12
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/2 Exhibit E/2
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Perubahan Struktur Permodalan c. Changes in Capital Structure
Perusahaan telah mendapatkan pernyataan efektif dari The Company obtained the notice of effectivity from
Ketua Bapepam (sekarang dikenal sebagai the Chairman of Bapepam (currently known as
Otoritas Jasa Keuangan “OJK”) dengan Surat Otoritas Jasa Keuangan “OJK”) based on the
No. S-1959/PM/1994 pada tanggal 5 Desember 1994 Capital Market Supervisory Board letter
untuk melakukan penawaran umum atas 47.000.000 No. S-1959/PM/1994 dated December 5, 1994, for
saham dengan nilai nominal Rp 1.000 per saham kepada the public offering of 47,000,000 shares with par
masyarakat dengan harga penawaran sebesar Rp 4.950 value of Rp 1,000 per share at offering price of
per saham. Saham-saham tersebut telah tercatat pada Rp 4,950 per share. These shares were listed in the
Bursa Efek Jakarta dan Bursa Efek Surabaya pada Jakarta Stock Exchange and Surabaya Stock
tanggal 10 Januari 1995. Exchange on January 10, 1995.
Pada tanggal 25 November 1996, Perusahaan On November 25, 1996, the Company obtained the
memperoleh Surat Pemberitahuan Efektif Notice of Effectivity Letter No. S-1916/PM/1996
No. S-1916/PM/1996 dari Ketua Bapepam untuk from the Chairman of Bapepam to hold right
mengadakan Penawaran Umum Terbatas I kepada para issue I to the Shareholders for Pre-emptive Rights
Pemegang Saham dalam rangka Hak Memesan Efek totaling 156,820,000 common shares with par value
Terlebih Dahulu sebanyak 156.820.000 saham biasa of Rp 1,000 per share. These shares in the Limited
dengan nilai nominal Rp 1.000 per saham. Public Offering I have been listed in the Jakarta
Saham-saham tersebut dalam rangka Penawaran Umum Stock Exchange and Surabaya Stock Exchange
Terbatas I telah dicatatkan di Bursa Efek Jakarta dan (currently known as Indonesia Stock Exchange “IDX”)
Bursa Efek Surabaya (sekarang dikenal sebagai Indonesia on December 16, 1996.
Stock Exchange “IDX”) pada tanggal 16 Desember 1996.
Sehubungan dengan proses restrukturisasi pinjaman, In connection with its loans restructuring process,
Perusahaan menerbitkan tambahan 356.585 saham the Company issued additional 356,585 Series A
Seri A dan 12.128.665.380 saham Seri B untuk para shares and 12,128,665,380 Series B shares to its
kreditur pada tahun 2002, dan tambahan existing creditors in 2002, and additional
940.250.356 saham Seri B pada tahun 2004. 940,250,356 Series B shares in 2004.
Berdasarkan Rapat Umum Luar Biasa Pemegang Saham Based on the Minutes of the Extraordinary Meeting
yang diaktakan dengan akta Notaris Yualita Widyadhari, of the Shareholders as covered by Notarial
S.H., No. 3 pada tanggal 16 Agustus 2004, para deed of Yualita Widyadhari, S.H., No. 3 dated
pemegang saham menyetujui kuasi reorganisasi August 16, 2004, the shareholders approved the
Perusahaan dengan melakukan penurunan nilai nominal quasi reorganization of the Company by decreasing
saham Seri A dari Rp 1.000 per saham menjadi Rp 500 the par value of the Series A shares from Rp 1,000
per saham dan saham Seri B dari Rp 150 per saham per share to Rp 500 per share, and Series B shares
menjadi Rp 75 per saham. Dengan demikian, modal from Rp 150 per share to Rp 75 per share. As a
ditempatkan dan disetor penuh menurun dari sebesar result, the issued and fully paid capital decreased
Rp 2.672.294.175.400 menjadi sebesar from Rp 2,672,294,175,400 to Rp 1,336,147,087,700
Rp 1.336.147.087.700 yang terdiri dari consisting of 711,956,815 Series A shares with par
711.956.815 saham Seri A dengan nilai nominal value of Rp 500 per share and 13,068,915,736 Series
Rp 500 per saham dan 13.068.915.736 saham Seri B B shares with par value of Rp 75 per share.
dengan nilai nominal Rp 75 per saham.
Pada tanggal 23 September 2011, Perusahaan On September 23, 2011, the Company obtained the
memperoleh Surat Pemberitahuan Efektif Notice of Effectivity from the Chairman of Bapepam
No. S-10447/BL/2011 dari Ketua Bapepam untuk in its letter No. S-10447/BL/2011 through
mengadakan Penawaran Umum Terbatas II kepada para Pre-emptive Rights Issue II to the Shareholders
Pemegang Saham dalam rangka Hak Memesan Efek totaling 6,036,022,177 Series B common shares with
Terlebih Dahulu sebanyak 6.036.022.177 saham biasa par value Rp 75 per share. These shares from Pre-
Seri B dengan nilai nominal Rp 75 per saham. emptive Rights Issue II were listed in the Indonesia
Saham-saham tersebut dalam rangka Penawaran Umum Stock Exchange on October 20, 2011.
Terbatas II telah dicatatkan di Bursa Efek Indonesia
pada tanggal 20 Oktober 2011.
Page 13
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/3 Exhibit E/3
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Perubahan Struktur Permodalan (Lanjutan) c. Changes in Capital Structure (Continued)
Berdasarkan akta Notaris Yualita Widyadhari, S.H., Based on Notarial deed of Yualita Widyadhari, S.H.,
M.Kn., No. 73 tanggal 21 Juni 2013, mengenai keputusan M.Kn., No. 73 dated June 21, 2013, relating to the
Rapat Umum Pemegang Saham Tahunan, Pemegang decision from the Annual Shareholders’ General
Saham menyetujui perubahan modal ditempatkan dan Meeting, the Shareholders approved the change of
disetor penuh Perusahaan melalui penerbitan dividen the Company’s issued and paid-up capital through
saham sebanyak-banyaknya 304.476.315 saham biasa share dividends by issuance of up to 304,476,315
Seri B dengan nilai nominal Rp 75 per saham. new Series B shares with par value of Rp 75 per
share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., M.Kn., Based on Notarial deed of Yualita Widyadhari, S.H.,
No. 35 tanggal 17 Juli 2014, mengenai pernyataan M.Kn., No. 35 dated July 17, 2014, relating to the
keputusan Rapat Umum Pemegang Saham Tahunan, decision from the Annual Shareholders’ General
pemegang saham menyetujui perubahan modal Meeting, the shareholders approved the change of
ditempatkan dan disetor penuh Perusahaan melalui the Company’s issued and paid-up capital through
penerbitan dividen saham sejumlah 113.908.032 saham share dividends by issuance of 113,908,032 Series B
biasa Seri B dengan nilai nominal Rp 75 per saham. shares with par value of Rp 75 per share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., M.Kn., Based on Notarial deed of Yualita Widyadhari, S.H.,
No. 199 tanggal 30 Desember 2015, mengenai pernyataan M.Kn., No. 199 dated December 30, 2015, relating to
keputusan Rapat Umum Pemegang Saham Tahunan, the decision from the Annual Shareholders’ General
pemegang saham menyetujui perubahan modal Meeting, the shareholders approved the change of the
ditempatkan dan disetor penuh Perusahaan melalui Company’s issued and paid-up capital through share
penerbitan dividen saham sejumlah 426.899.610 saham dividends by issuance of 426,899,610 Series B shares
biasa Seri B dengan nilai nominal Rp 75 per saham. with par value of Rp 75 per share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., Based on Notarial deed of Yualita Widyadhari, S.H.,
M.Kn., No. 38 tanggal 27 Oktober 2017 mengenai M.Kn., No. 38 dated October 27, 2017, relating to
pernyataan keputusan Rapat Umum Pemegang Saham the decision from the Annual Shareholders’ General
Tahunan, pemegang saham menyetujui perubahan Meeting, the shareholders approved the change of
modal ditempatkan dan disetor penuh Perusahaan the Company’s issued and paid-up capital through
melalui penerbitan dividen saham sejumlah share dividends by issuance of 162,709,684 Series B
162.709.684 saham biasa Seri B dengan nilai nominal shares with par value of Rp 75 per share.
Rp 75 per saham.
Pada tanggal 30 Juni 2024 dan 2023, seluruh saham As of June 30, 2024 and 2023, all of the Company’s
Perusahaan tercatat di Bursa Efek Indonesia. shares are listed in the Indonesia Stock Exchange.
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
Entitas Anak yang dimiliki oleh Perusahaan secara The Company has ownership interests in the
langsung maupun tidak langsung: following Subsidiaries either directly or indirectly:
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Jun 30, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Grahabuana Cikarang (GBC) 100% 100% Kawasan perumahan dan Bekasi 1993
industri/
Residential and industrial estate
Page 14
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/4 Exhibit E/4
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Jun 30, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka Infrastruktur (JI) 100% 100% Industri pengolahan, bidang Bekasi 1997
pengadaan, pengelolaan,
konstruksi, perdagangan,
pengangkutan, pergudangan,
informasi, real estat, aktivitas
profesional, ilmiah, teknis,
pertanian, kehutanan,
perikanan dan komunikasi/
Processing industry, the fields
of procurement, management,
construction, trading,
transportation, warehousing,
information, real estate,
professional activities,
scientific, technical,
agriculture, forestry, fisheries
and communications
PT Indocargomas Persada (IP) 100% 100% Kawasan industri/ Bekasi 1991
Industrial estate
PT Saranapratama 100% 100% Sarana penunjang kawasan Bekasi 2006
Pengembangan Kota (SPPK) perumahan/
Residential estate maintenance
PT Mercuagung Graha Realty (MGR) 100% 100% Kawasan perumahan/ Bekasi 2011
Residential estate
PT Banten West Java Tourism 100% 100% Kawasan wisata/ Pandeglang 1997
Development (BWJ) Tourism estate
PT Gerbang Teknologi Cikarang 100% 100% Kawasan industri/ Bekasi 2007
(GTC) (GTC melalui/through JI) Industrial estate
PT Bekasi Power (BP) 100% 100% Pembangkit dan distributor Bekasi 2009
(BP melalui/through JI) listrik/
Electricity generator and
distributor
PT Cikarang Inland Port (CIP) 100% 100% Jasa/ Bekasi 2011
(CIP melalui/through JI) Services
PT Padang Golf Cikarang (PGC) 100% 100% Pengelolaan lapangan golf/ Bekasi 1996
(PGC melalui/through GBC) Management of golf course
Page 15
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/5 Exhibit E/5
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Jun 30, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Metropark Condominium Indah 100% 100% Hunian kondominium/ Bekasi 2006
(MCI) (MCI melalui/through IP) Residential condominium
PT Tanjung Lesung Leisure 100% 100% Kawasan wisata/ Pandeglang 1998
Industry (TLLI) Tourism estate
(TLLI melalui/through BWJ)
PT Jababeka Morotai (JM) 100% 100% Konstruksi, pembangunan Bekasi 2013
(JM melalui/through IP) dan jasa pengelolaan
kawasan industri/
Construction, development
and management services
of industrial estate
PT Jababeka Longlife City (JLC) * 80% 80% Jasa perhotelan dan Bekasi 2014
(JLC melalui/through GBC) sewa atas real estat
aktivitas yang terkait/
Hospitality service and
rent real estates of any related
activities
PT Kawasan Industri Kendal (KIK) 51% 51% Pembangunan, pengembangan Kendal 2015
(KIK melalui/through GBC) dan jasa pengelolaan
kawasan industri/
Construction, development
and management services of
industrial estate
PT United Power (UP) 100% 100% Pembangkit dan distributor Bekasi 2016
(UP melalui/through BP) listrik/
Electricity generator and
distributor
PT Infrastruktur Cakrawala 100% 100% Jasa dan pembangunan/ Bekasi 2016
Telekomunikasi (ICT) Services and construction
(ICT melalui/through JI)
PT Nusantara Gas Energi (NGE) 51% 51% Perdagangan, pengangkutan, Bekasi 2016
(NGE melalui/through JI) industri dan jasa/
Trading, transportation,
industry and services
*) tidak diaudit/ unaudited
Page 16
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/6 Exhibit E/6
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Jun 30, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka PP Properti (JPP) 63% 51% Perdagangan, pembangunan Bekasi 2017
real estat dan manajemen
bangunan/
Trading, real estate
construction and building
management
PT Jababeka Creed Residence(JCR) 60% 60% Perdagangan, jasa, Bekasi 2019
(JCR melalui/through GBC) pembangunan real estat dan
manajemen bangunan/
Trading, service, construction
real estate and building
management
PT Patriamanunggal Jaya (PMJ) 100% 100% Pembangunan dan pengelolaan Bekasi 2019
(PMJ melalui/through GBC) kawasan industri/
Development and management
of industrial estate
PT Mitra Pengembang 100% 100% Pembangunan, perdagangan, Bekasi 2019
Kawasan (MPK) pertanian dan jasa/
(MPK melalui/through IDG) Construction, trading,
agriculture and services
PT Proteksi Usaha Indonesia (PUI) 70% 70% Perdagangan umum/ Jakarta 2020
(PUI melalui/through CIP) General trading
PT Media Membangun 51% 51% Percetakan, media, periklanan, Bekasi 2021
Negeri (MMN) * telekomunikasi, konsultan,
(MMN melalui/through MPK) hiburan dan pendidikan/
Printing, media, advertising,
telecommunication,
consultant, entertainment
and education
PT Sarana Indah Permai 100% 100% Apartemen hotel dan Bekasi 2021
Residen (SIPR) kondominium hotel/
(SIPR melalui/through PGC) Apartment hotel and
condominium hotel
*) tidak diaudit/ unaudited
Page 17
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/7 Exhibit E/7
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Jun 30, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka Mitrafamili 51% 51% Perdagangan, pembangunan Bekasi 2023
Residen (JMR) real estat dan manajemen
(JMR melalui/through GBC) bangunan/
Trading, real estate
construction and building
management
PT Tanjung Sari Power (TSP) 100% 100% Pembangkit dan distributor Bekasi 2023
(TSP melalui/through BP) listrik/
Electricity generator and
distributor
PT Ritel Maju Sejahtera (RMS)* 100% 100% Real estat, jasa keuangan, Bekasi 2023
(RMS melalui/ through PGC) penyediaan akomodasi,
penyediaan makanan dan
minuman, penyewaan
ruang kantor/ Real estate,
financial services,
accommodation provider,
consumer goods and office
space rental
PT Cikarang Gerbang Solusi (CGS)* 100% 100% Pergudangan dan aktivitas Bekasi 2024
(CGS melalui/ through CIP) penunjang angkutan/
Warehousing and
transportation supporting
activities
Belum beroperasi/
Non-operating entities
PT Karyamas Griya Utama (KGU) 100% 100% Sarana penunjang Bekasi -
(KGU melalui/through GBC) kawasan perumahan/
Residential estate
maintenance
PT Jababeka Plaza Indonesia (JPI) 70% 70% Pembangunan, perdagangan Bekasi -
(JPI melalui/through GBC) dan jasa/
Construction, trading and
services
PT Tanjung Lesung Power (TLP) 100% 100% Pembangkit dan distributor Bekasi -
(TLP melalui/through JI) listrik/
Electricity generator and
distributor
*) tidak diaudit/ unaudited
Page 18
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/8 Exhibit E/8
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Belum beroperasi/ Jun 30, Dec 31,
Non-operating entities 2024 2023
PT Duta Bandara Banten (DBB) 99% 99% Pembangunan, perdagangan Pandeglang -
(DBB melalui/through BWJ) dan jasa/
Construction, trading
and services
PT Jababeka Keihan Residence (JKR) 52% 52% Perdagangan, jasa, Bekasi -
(JKR melalui/through GBC) pembangunan real estat dan
manajemen bangunan/
Trading, service, construction
real estate and building
management
PT Rumah Prima Sehat (RPS) * 90% 90% Aktivitas kesehatan manusia/ Bekasi -
(RPS melalui/through GBC) Human health activities
PT Faunaland Tanjung Lesung (FTL) * 51% 51% Real estat, hotel, aktivitas Pandeglang -
(FTL melalui/through BWJ) rekreasi, museum & kebun
binatang dan jasa/
Real estate, hotel,
recreational activities,
museums & zoos and
service
PT Jamaggo Nusantara Lestari (JNL)* 100% 100% Treatment air, treatment air Bekasi -
(JNL melalui/ through JI) limbah, treatment dan
pemulihan, aktivitas
remediasi, industri
pengolahan, perdagangan,
aktivitas profesional,
ilmiah, teknis, pertanian,
kehutanan dan perikanan/
Water treatment, waste
water treatment,
treatment and restoration,
remediation activities,
processing industry,
trading, professional
activities, scientific,
technical, agriculture,
forestry and fisheries
*) tidak diaudit/ unaudited
Page 19
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/9 Exhibit E/9
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
30 Jun/ 31 Des/
Belum beroperasi/ Jun 30, Dec 31,
Non-operating entities 2024 2023
PT Likuid Nusantara Gas (LNG) 60% 60% Pertambangan dan Jakarta -
(LNG melalui/through JI) penggalian, industri dan
pengolahan, pengadaan
listrik, gas, uap/ air panas
dan udara dingin,
perdagangan, reparasi dan
perawatan mobil dan
sepeda motor/
Mining and quarrying,
industry and processing,
procurement of electricity,
gas, steam/ hot water and
cold air, trade, repair and
maintenance car
and motorcycle
Total aset (Dalam jutaan Rupiah)/
Total assets (In millions of Rupiah)
Entitas Anak/ Subsidiaries 30 Jun/ Jun 30 , 2 0 2 4 31 Des/ Dec 31 , 2 0 2 3
Beroperasi/ Operating entities
PT Grahabuana Cikarang 6.343.074 6.063.182
PT Jababeka Infrastruktur 1.212.680 1.184.046
PT Indocargomas Persada 764.271 741.805
PT Saranapratama Pengembangan Kota 14.845 13.790
PT Mercuagung Graha Realty 49.227 48.730
PT Banten West Java Tourism Development 907.324 907.514
PT Gerbang Teknologi Cikarang
(GTC melalui/through JI) 557.863 544.424
PT Bekasi Power (BP melalui/through JI) 1.525.721 1.512.260
PT Cikarang Inland Port (CIP melalui/through JI) 256.259 222.908
PT Padang Golf Cikarang
(PGC melalui/through GBC) 116.415 118.213
PT Metropark Condominium Indah
(MCI melalui/through IP) 21.302 22.140
PT Tanjung Lesung Leisure Industry
(TLLI melalui/through BWJ) 43.778 43.829
PT Jababeka Morotai
(JM melalui/through IP) 152.321 154.227
PT Jababeka Longlife City *
(JLC melalui/through GBC) 96 110
*tidak diaudit/unaudited
Page 20
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/10 Exhibit E/10
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Total aset (Dalam jutaan Rupiah)/
Total assets (In millions of Rupiah)
Entitas Anak/ Subsidiaries 30 Jun/ Jun 30 , 2 0 2 4 31 Des/ Dec 31 , 2 0 2 3
Beroperasi/ Operating entities
PT Kawasan Industri Kendal
(KIK melalui/through GBC) 2.779.527 2.546.274
PT United Power (UP melalui/through BP) 168.519 126.597
PT Infrastruktur Cakrawala Telekomunikasi
(ICT melalui/through JI) 30.722 32.594
PT Nusantara Gas Energi
(NGE melalui/through JI) 39.502 37.815
PT Jababeka PP Properti 118.749 136.492
PT Jababeka Creed Residence
(JCR melalui/through GBC) 95.796 99.652
PT Patriamanunggal Jaya
(PMJ melalui/through GBC) 50.374 49.512
PT Mitra Pengembang Kawasan
(MPK melalui/through IDG) 13.640 15.174
PT Proteksi Usaha Indonesia
(PUI melalui/through CIP) 4.208 4.040
PT Media Membangun Negeri *
(MMN melalui/through MPK) 1.029 1.031
PT Sarana Indah Permai Residen
(SIPR melalui/through PGC) 10.653 10.283
PT Jababeka Mitrafamili Residen
(JMR melalui/through GBC) 288.137 292.563
PT Tanjung Sari Power
(TSP melalui/through BP) 820 164
PT Ritel Maju Sejahtera*
(RMS melalui/through PGC) 1.479 1.879
PT Cikarang Gerbang Solusi*
(CGS melalui/through CIP) 16.064 3.180
Belum beroperasi/ Non-operating entities
PT Karyamas Griya Utama
(KGU melalui/through GBC) 3 29
PT Jababeka Plaza Indonesia
(JPI melalui/through GBC) 52.613 52.538
PT Tanjung Lesung Power
(TLP melalui/through JI) 100 100
PT Duta Bandara Banten
(DBB melalui/through BWJ) 1.172 1.192
PT Jababeka Keihan Residence
(JKR melalui/through GBC) 211.068 208.815
PT Rumah Prima Sehat*
(RPS melalui/through GBC) 4.012 4.012
PT Faunaland Tanjung Lesung *
(FTL melalui/through BWJ) 250 250
PT Jamaggo Nusantara Lestari *
(JNL melalui/through JI) 4.500 4.500
PT Likuid Nusantara Gas
(LNG melalui/through JI) 117.700 66.878
*tidak diaudit/unaudited
Page 21
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/11 Exhibit E/11
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Akuisisi Entitas Anak Acquisition of Subsidiary
PT Likuid Nusantara Gas PT Likuid Nusantara Gas
Pada tanggal 3 Februari 2023, PT Jababeka Infrastruktur On February 3, 2023, PT Jababeka Infrastruktur (JI)
(JI) melakukan investasi dan mengakuisisi PT Likuid made an investment and acquired PT Likuid
Nusantara Gas (LNG) dengan nilai investasi sebesar Nusantara Gas (LNG) with investment value
Rp 51.165.000.000 atau setara dengan 60% kepemilikan amounting to Rp 51,165,000,000 or equivalent to
di LNG. Jumlah kepemilikan dari kepentingan non- 60% ownership in LNG. The ownership of non-
pengendali adalah sebesar Rp 17.355.000.000. controlling interest amounted to Rp 17,355,000,000.
JI mengakui LNG sebagai akuisisi aset. JI recognized LNG as an asset acquisition.
Pendirian Entitas Anak Establishment of Subsidiaries
PT Cikarang Gerbang Solusi PT Cikarang Gerbang Solusi
Pada tanggal 5 Januari 2023, PT Cikarang Inland Port On January 5, 2023, PT Cikarang Inland Port (CIP)
(CIP) dan PT Gerbang Teknologi Cikarang (GTC), Entitas and PT Gerbang Teknologi Cikarang (GTC),
Anak, mendirikan PT Cikarang Gerbang Solusi (CGS), Subsidiaries, established PT Cikarang Gerbang Solusi
dimana CIP dan GTC masing-masing memiliki 99% dan 1% (CGS), where CIP and GTC held 99% and 1%
kepemilikan dari CGS. Total ekuitas di CGS adalah respectively, equity ownership in CGS. Total equity
sebesar Rp 6.000.000.000 dimana masing-masing of CGS amounted to Rp 6,000,000,000, which was
sebesar Rp 5.940.000.000 dan Rp 60.000.000 diambil contributed by CIP and GTC, amounting to
oleh CIP dan GTC. Rp 5,940,000,000 and Rp 60,000,000, respectively.
Perubahan Kepemilikan Entitas Anak Changes in Ownership of Subsidiaries
PT Jababeka PP Properti PT Jababeka PP Properti
Pada tanggal 28 Mei 2024, PT Kawasan Industri Jababeka On May 28, 2024, PT Kawasan Industri Jababeka Tbk
Tbk (KIJ) dan PT PP Properti Tbk (PP Properti), sepakat (KIJ) and PT PP Properti Tbk (PP Properti), agreed to
untuk meningkatkan modal dasar, ditempatkan dan increase authorized, issued and fully paid capital in
disetor penuh di PT Jababeka PP Properti (JPP) dari PT Jababeka PP Properti (JPP) initially from
semula Rp 73.872.550.000 ditingkatkan sebesar Rp 73,872,550,000 increased by Rp 24,570,000,000
Rp 24.570.000.000 menjadi sebesar Rp 98.442.550.000 to become Rp 98,442,550,000 in which
yang diambil bagian oleh KIJ dan PP Properti Rp 62,245,000,000 and Rp 36,197,550,000 was
masing-masing sebesar Rp 62.245.000.000 dan contributed by KIJ and PP Properti, respectively.
Rp 36.197.550.000.
PT Jababeka Mitrafamili Residen PT Jababeka Mitrafamili Residen
Pada tanggal 14 April 2023, GBC dan Mitsui Fudosan On April 14, 2023, GBC and Mitsui Fudosan (Asia) Pte
(Asia) Pte Ltd (MFA), sepakat untuk meningkatkan Ltd (MFA), agreed to increase authorized, issued and
modal dasar, ditempatkan dan disetor penuh di fully paid capital in PT Jababeka Mitrafamili Residen
PT Jababeka Mitrafamili Residen (JMR) dari semula (JMR) initially from Rp 171,960,000,000 increased by
Rp 171.960.000.000 ditingkatkan sebesar Rp 77,340,000,000 to become Rp 249,300,000,000 in
Rp 77.340.000.000 menjadi sebesar Rp 249.300.000.000 which Rp 127,143,000,000 and Rp 122,157,000,000
yang diambil bagian oleh GBC dan MFA masing-masing was contributed by GBC and MFA, respectively.
sebesar Rp 127.143.000.000 dan Rp 122.157.000.000.
Page 22
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/12 Exhibit E/12
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Likuidasi Entitas Anak Liquidation of Subsidiary
Jababeka International B.V. Jababeka International B.V.
Pada tanggal 26 September 2023, Perusahaan sebagai On September 26, 2023, the Company as the sole
pemegang saham tunggal dari Jababeka International shareholder of Jababeka International B.V. (JIBV) on
B.V. (JIBV) dengan Keputusan Sirkuler Pemegang its Shareholder Resolution approved the dissolution
Saham, menyetujui pembubaran JIBV dan melikuidasi of JIBV and liquidate its assets and liabilities; and
aset dan liabilitasnya; dan menunjuk T.E. Beekelaar assigned T.E. Beekelaar as the liquidator of JIBV.
sebagai likuidator dari JIBV. JIBV efektif dibubarkan JIBV was effectively dissolved from the Netherland’s
dari Chamber of Commerce Belanda pada tanggal Chamber of Commerce on December 12, 2023. The
12 Desember 2023. Perusahaan melakukan Company deconsolidated JIBV upon transfer of
dekonsolidasi JIBV ketika terjadi pemindahan kontrol control to the liquidator. The material effect of the
kepada likuidator. Dampak material dari dekonsolidasi deconsolidation in the consolidated financial
dalam laporan keuangan konsolidasian Kelompok Usaha position of the Group relates to the reclassification
berkaitan dengan reklasifikasi dari penjabaran mata of foreign currency translation reserves to profit or
uang asing ke laba rugi sebesar Rp 37.272.378.941. loss amounting to Rp 37,272,378,941.
e. Karyawan, Dewan Komisaris dan Direksi, dan Komite e. Employees, Boards of Commissioners and
Audit Directors, and Audit Committee
Berdasarkan akta Notaris Kartika, S.H., M.kn., No.1720 Based on Notarial deed of Kartika, S.H., M.Kn.,
tanggal 28 Juni 2024 dan akta Notaris Yualita No. 1720 dated June 28, 2024 and Notarial deed of
Widyadhari, S.H., M.Kn., No. 2 tanggal 8 Agustus 2022, Yualita Widyadhari, S.H., M.Kn., No. 2 dated August
susunan Dewan Komisaris dan Direksi Perusahaan pada 8, 2022, members of the Company’s Boards of
tanggal 30 Juni 2024 dan 31 Desember 2023 adalah Commissioners and Directors as of June 30, 2024
sebagai berikut: and December 31, 2023, are as follows:
30 Jun/ Jun 30, 2024 31 Des/ Dec 31, 2023
Komisaris Utama/ Independen Suhardi Alius - President Commissioner/Independent
Komisaris Utama - Setyono Djuandi Darmono President Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Independen - Suhardi Alius Independent
Komisaris Gan Michael Hadi Rahardja* Commissioner
Komisaris/ Independen Basuri Tjahaja Purnama Gan Michael Commissioner/Independent
Direktur Utama Setyono Djuandi Darmono Tedjo Budianto Liman President Director
Wakil Direktur Utama Tedjo Budianto Liman Tjahjadi Rahardja Vice President Director
Direktur Hyanto Wihadhi Hyanto Wihadhi Director
Direktur Tjahjadi Rahardja Sutedja Sidarta Darmono Director
* meninggal dunia pada tanggal 26 September 2021 * passed away on September 26, 2021
Berdasarkan Surat Keputusan Dewan Komisaris Based on the Decision Letter of the Company’s Board
Perusahaan pada tanggal 5 Juli 2024 dan 4 Oktober of Commisioners dated 5 Juli 2024 and October 4,
2021, susunan Komite Audit Perusahaan pada tanggal 30 2021, the members of the Company’s Audit
Juni 2024 dan 31 Desember 2023 adalah sebagai Committee as of June 30, 2024 and December 31,
berikut: 2023, are as follows:
30 Jun/ Jun 30, 2024 31 Des/ Dec 31, 2023
Ketua Komite Audit Suhardi Alius Suhardi Alius Chairman of Audit Committee
Anggota Komite Audit Chandra Setiawan Daniel F. Iskandar Member of Audit Committee
Anggota Komite Audit Dudi Hadi Santoso Aria Kanaka Member of Audit Committee
Page 23
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/13 Exhibit E/13
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
e. Karyawan, Dewan Komisaris dan Direksi, dan Komite e. Employees, Boards of Commissioners and
Audit (Lanjutan) Directors, and Audit Committee (Continued)
Gaji dan remunerasi untuk Dewan Komisaris dan Direksi Salaries and remuneration of the Boards of
untuk periode enam bulan yang berakhir pada tanggal Commissioners and Directors for the six months
30 Juni 2024 dan 2023 adalah sebagai berikut: period ended June 30, 2024 and 2023 are as follows:
30 Jun/ Jun 30, 2024 30 Jun/ Jun 30, 2023
Dewan Komisaris 4.558.039.940 3.278.994.209 Board of Commissioners
Dewan Direksi 14.281.502.709 14.978.429.242 Board of Directors
Kelompok Usaha mempunyai sekitar 728 dan 742 The Group has approximately 728 and 742
karyawan tetap masing-masing pada tanggal permanent employees as of June 30, 2024 and 2023,
30 Juni 2024 dan 2023 (Tidak diaudit). respectively (Unaudited).
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
a. Dasar Penyusunan Laporan Keuangan Konsolidasian a. Basis of Preparation of the Consolidated Financial
Statements
Laporan keuangan konsolidasian Kelompok Usaha telah The Group’s consolidated financial statements have
disusun berdasarkan Standar Akuntansi Keuangan di been prepared in conformity with Indonesian
Indonesia yang mencakup Pernyataan Standar Akuntansi Financial Accounting Standards which comprise
Keuangan ("PSAK") dan Interpretasi Standar Akuntansi Statements of Financial Accounting Standards
Keuangan ("ISAK") yang diterbitkan oleh Dewan Standar ("PSAK") and Interpretation of Financial Accounting
Akuntansi Keuangan dari Ikatan Akuntan Indonesia Standards (“ISAK”) issued by the Financial
(“DSAK-IAI”) dan Peraturan Badan Pengawas Pasar Accounting Standards Board of the Institute of
Modal dan Lembaga Keuangan ("BAPEPAM-LK") Indonesia Chartered Accountants (“DSAK-IAI”) and
No. VIII.G.7 tentang Penyajian dan Pengungkapan the Capital Market and Financial Institution
Laporan keuangan konsolidasian Emiten atau Supervisory Agency ("BAPEPAM-LK")’s Regulation
Perusahaan Publik, yang terlampir dalam surat No. VIII.G.7 regarding the Presentations and
keputusan No. KEP-347/BL/2012. Peraturan tersebut Disclosures of consolidated financial statements of
sekarang merupakan regulasi dari Otoritas Jasa listed entities, enclosed in the decision letter No.
Keuangan ("OJK") Indonesia. KEP-347/BL/2012. The regulation is now a
regulation under the Indonesian Financial Services
Authority ("OJK").
Kebijakan akuntansi yang diterapkan dalam penyusunan The accounting policies adopted in the preparation
laporan keuangan konsolidasian ini adalah selaras of these consolidated financial statements are
dengan kebijakan akuntansi yang diterapkan dalam consistent with the accounting policies adopted in
penyusunan laporan keuangan konsolidasian untuk the preparation of the consolidated financial
tahun yang berakhir pada tanggal 31 Desember 2023, statements for the year ended December 31, 2023,
kecuali untuk penerapan Amendemen yang berlaku except for the adoption of amendments effective
efektif 1 Januari 2024 seperti yang diungkapkan January 1, 2024 as described below.
berikutnya.
Selain itu, Kelompok Usaha mengadopsi Amendemen In addition, the Group adopted Amendments to
terhadap PSAK 1, “Penyajian Laporan Keuangan” PSAK 1, “Presentation of Financial Statements”
Tentang Pengungkapan Kebijakan Akuntansi mulai About Disclosure of Accounting Policies from
1 Januari 2023. Amendemen tersebut mensyaratkan January 1, 2023. The amendments required the
pengungkapan kebijakan akuntansi yang ‘material’ dan disclosure of ‘material’ rather than ‘significant’
bukan ‘signifikan’. Meskipun amendemen tersebut tidak accounting policies. Although the amendments did
mengakibatkan perubahan apa pun terhadap kebijakan not result in any changes to the accounting policies
akuntansi itu sendiri, namun hal tersebut berdampak themselves, they impacted the accounting policy
pada informasi kebijakan akuntansi yang diungkapkan di information disclosed below.
bawah ini.
Page 24
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/14 Exhibit E/14
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
a. Dasar Penyusunan Laporan Keuangan Konsolidasian a. Basis of Preparation of the Consolidated Financial
(Lanjutan) Statements (Comtinued)
Laporan keuangan konsolidasian, kecuali laporan arus The consolidated financial statements, except for
kas konsolidasian, telah disusun secara akrual dengan the consolidated statement of cash flows, have been
menggunakan konsep biaya perolehan, kecuali untuk prepared on an accrual basis of accounting using the
akun-akun tertentu yang dicatat berdasarkan basis lain historical cost concept, except for certain accounts
seperti yang diungkapkan pada kebijakan akuntansi that are measured on the other basis described in
masing-masing akun terkait. the related accounting policies for those accounts.
Laporan arus kas konsolidasian menyajikan penerimaan The consolidated statement of cash flows presents
dan pengeluaran kas dan setara kas yang dikelompokkan receipts and payments of cash and cash equivalents
ke dalam aktivitas operasi, investasi dan pendanaan. classified into operating, investing and financing
Laporan arus kas konsolidasian disajikan dengan activities. The consolidated statement of cash flows
menggunakan metode langsung. is presented using the direct method.
Mata uang penyajian yang digunakan dalam penyusunan The presentation currency used in the preparation
laporan keuangan konsolidasian adalah mata uang of the consolidated financial statements is Rupiah
Rupiah (“Rp”), yang juga merupakan mata uang (“Rp”), which is also the functional currency of the
fungsional Kelompok Usaha. Group.
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Untuk periode akuntansi dimulai pada dan setelah For accounting periods beginning on or after
1 Januari 2024, nomor referensi PSAK dan ISAK akan January 1, 2024, the reference numbers of individual
diurut ulang dan diubah sebagaimana yang PSAK and ISAK will be reordered and amended based
dipublikasikan oleh DSAK-IAI. Sebagai akibatnya, nomor on those as published by DSAK-IAI. As a result, the
referensi PSAK dan ISAK saat ini akan berubah sejak current reference numbers of PSAK and ISAK will
tanggal tersebut. Hal ini tidak akan menimbulkan change from that date. This is not expected to result
dampak akuntansi pada laporan keuangan in any accounting impact to the consolidated
konsolidasian. financial statements.
Amendemen PSAK berikut, yang relevan untuk The following amendments to PSAK, which are
Kelompok Usaha, berlaku efektif sejak tanggal 1 Januari relevant to the Group, are effective from January 1,
2024 dan tidak memiliki pengaruh material terhadap 2024 and do not result in material impact to the
laporan keuangan konsolidasian Kelompok Usaha: Group’s consolidated financial statements:
• Amendemen PSAK 201, “Penyajian Laporan • Amendments to PSAK 201, “Presentation of
Keuangan” Tentang Liabilitas Jangka Panjang Financial Statements” About Non-current
dengan Kovenan; dan Liabilities with Covenants; and
• Amendemen PSAK 116, ”Sewa” Tentang Liabilitas • Amendments to PSAK 116 “Leases” About Leases
Sewa pada Transaksi Jual dan Sewa-Balik. on Sale and Leaseback.
Amendemen PSAK dan PSAK baru berikut yang telah The following amendments to PSAK and new PSAK
diterbitkan yang belum dilakukan penerapan dini oleh issued have not been early adopted by the Group:
Kelompok Usaha:
Berlaku efektif setelah tanggal 1 Januari 2025: Effective on or after January 1, 2025:
• PSAK 74, “Kontrak Asuransi”; dan • PSAK 74, “Insurance Contract”; and
• Amendemen PSAK 74, “Kontrak Asuransi tentang • Amendments to PSAK 74, “Insurance Contracts”
Penerapan Awal PSAK 74 dan PSAK 109 – Informasi About Initial Application of PSAK 74 and PSAK
Komparatif. 109 – Comparative Information.
Penerapan dini atas amendemen dan PSAK baru tersebut Early adoption of the above amendments and new
diperkenankan. PSAK is permitted.
Page 25
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/15 Exhibit E/15
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Pada tanggal penerbitan laporan keuangan As of the authorization date of the consolidated
konsolidasian ini, manajemen masih dalam proses financial statements, management is still in the
melakukan evaluasi atas dampak dari amendemen dan process of evaluating the impact of the above
PSAK baru tersebut di atas terhadap laporan keuangan amendments and new PSAK in the consolidated
konsolidasian. financial statements.
c. Dasar Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian meliputi akun-akun The consolidated financial statements include the
Perusahaan dan seluruh Entitas Anak seperti yang accounts of the Company and all the Subsidiaries
dijelaskan di Catatan 1. Entitas anak adalah entitas di mentioned in Note 1. A subsidiary is an entity over
mana Perusahaan memiliki pengendalian. Pengendalian which the Company has control. The Company
timbul ketika Perusahaan terekspos atas, atau memiliki controls an entity when the Company is exposed to,
hak untuk, imbal hasil yang bervariasi dari or has rights to, variable returns from its
keterlibatannya dengan entitas dan memiliki involvement with the entity and has the ability to
kemampuan untuk memengaruhi imbal hasil tersebut affect those returns through its power over the
melalui kekuasaannya atas entitas. Entitas anak entity. Subsidiaries are fully consolidated from the
dikonsolidasikan secara penuh sejak tanggal di mana date on which the control is transferred to the
pengendalian dialihkan kepada Perusahaan. Entitas Company. Subsidiaries are deconsolidated from the
anak tidak dikonsolidasikan lagi sejak tanggal di mana date on which that control ceases.
Perusahaan kehilangan pengendalian.
Ketika diperlukan, penyesuaian dibuat pada laporan When necessary, adjustments are made to the
keuangan Entitas Anak agar kebijakan akuntansinya financial statements of Subsidiaries to bring their
seragam dengan kebijakan akuntansi Kelompok Usaha. accounting policies in line with the Group’s
Seluruh aset dan liabilitas, ekuitas, pendapatan, beban accounting policies. All intra-group assets and
dan arus kas dalam intra-group terkait dengan transaksi liabilities, equity, income, expenses and cash flows
antar entitas dalam Kelompok Usaha dieliminasi relating to transactions between members of the
seluruhnya dalam konsolidasi. Group are fully eliminated in consolidation.
Kepentingan non-pengendali (“KNP”) mencerminkan Non-controlling interest (“NCI”) represents the
bagian atas laba rugi dan aset neto dari Entitas Anak portion of the profit or loss and net assets of the
yang dapat diatribusikan secara langsung maupun tidak Subsidiary attributable to equity interests that are
langsung oleh Kelompok Usaha, yang masing-masing owned directly or indirectly by the Group, which is
disajikan dalam laporan laba rugi dan penghasilan presented in the consolidated statement of profit or
komprehensif lain konsolidasian dan dalam ekuitas pada loss and other comprehensive income and under the
laporan posisi keuangan konsolidasian, terpisah dari equity section of the consolidated statement of
bagian yang dapat diatribusikan kepada pemilik entitas financial position, separately from the
induk. corresponding portion attributable to the owners of
the parent company.
Perubahan dalam bagian kepemilikan entitas induk pada Changes in the parent’s ownership interest in a
entitas anak yang tidak mengakibatkan hilangnya subsidiary that do not result in the loss of control
pengendalian dicatat sebagai transaksi ekuitas. are accounted as equity transactions.
d. Kombinasi Bisnis d. Business Combinations
Kombinasi bisnis dicatat dengan menggunakan metode Business combinations are accounted by using the
akuisisi. Jika aset yang diperoleh bukan suatu bisnis, acquisition method. If the asset acquired is not a
maka Kelompok Usaha mencatatnya sebagai akuisisi business, the Group accounts for it as an asset
aset. Untuk setiap kombinasi bisnis, Kelompok Usaha acquisition. For each business combination, the
memilih mengukur kepentingan non-pengendali pada Group elects whether to measure the non-
pihak yang diakuisisi baik pada nilai wajar atau pada controlling interests in the acquiree at fair value or
bagian proporsional dari aset neto yang teridentifikasi at the proportionate share of the acquiree’s
dari pihak diakuisisi. identifiable net assets.
Page 26
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/16 Exhibit E/16
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
e. Pengukuran Nilai Wajar e. Fair Value Measurement
Kelompok Usaha mengukur nilai wajar suatu aset atau The Group measures the fair value of an asset or a
liabilitas menggunakan asumsi yang akan digunakan liability using the assumptions that market
pelaku pasar ketika menentukan harga aset atau participants would use when pricing the asset or
liabilitas tersebut, dengan asumsi bahwa pelaku pasar liability, assuming that market participants act in
bertindak dalam kepentingan ekonomis terbaiknya. their best economic interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial asset
memperhitungkan kemampuan pelaku pasar untuk takes into account a market participant’s ability to
menghasilkan manfaat ekonomis dengan menggunakan generate economic benefits by using the asset on its
aset dalam penggunaan tertinggi dan terbaiknya atau highest and best use or by selling it to another
dengan menjualnya kepada pelaku pasar lain yang akan market participant that would use the asset in its
menggunakan aset tersebut dalam penggunaan tertinggi highest and best use.
dan terbaiknya.
Kelompok Usaha menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dalam keadaan dan dimana data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, memaksimalkan sufficient data are available to measure fair value,
penggunaan input yang dapat diobservasi yang relevan maximizing the use of relevant observable inputs
dan meminimalkan penggunaan input yang tidak dapat and minimizing the use of unobservable inputs.
diobservasi.
Seluruh aset dan liabilitas yang mana nilai wajar aset All assets and liabilities for which fair value is
atau liabilitas tersebut diukur atau diungkapkan, measured or disclosed in the financial statements
dikategorikan dalam hirarki nilai wajar sebagai berikut: are categorized within the fair value hierarchy as
follows:
Level 1 - Harga kuotasian (tanpa penyesuaian) di pasar Level 1 - Quoted (unadjusted) market prices in
aktif untuk aset atau liabilitas yang identik; active markets for identical assets or liabilities;
Level 2 - Teknik penilaian dimana level input terendah Level 2 - Valuation techniques for which the lowest
yang signifikan terhadap pengukuran nilai wajar dapat level input that is significant to the fair value
diobservasi, baik secara langsung maupun tidak measurement is directly or indirectly observable;
langsung;
Level 3 - Teknik penilaian dimana level input terendah Level 3 - Valuation techniques for which the lowest
yang signifikan terhadap pengukuran nilai wajar tidak level input that is significant to the fair value
dapat diobservasi. measurement is unobservable.
Kelompok Usaha menentukan kelas aset dan liabilitas The Group determines appropriate classes of assets
yang sesuai dengan sifat, karakteristik, dan risiko aset and liabilities on the basis of the nature,
dan liabilitas, dan level hierarki nilai wajar dimana characteristics, and risks of the asset or liability,
pengukuran nilai wajar tersebut dikategorikan. and the level of the fair value hierarchy within
which the fair value measurement is categorized.
f. Transaksi dengan Pihak Berelasi f. Transactions with Related Parties
Kelompok Usaha mengungkapkan transaksi dengan The Group discloses transactions with related
pihak-pihak berelasi. Transaksi ini dilakukan parties. The transactions are made based on terms
berdasarkan persyaratan yang disetujui oleh kedua agreed by the parties, whereas such terms may not
belah pihak, dimana persyaratan tersebut mungkin tidak be the same as those transactions with unrelated
sama dengan transaksi lain yang dilakukan dengan parties.
pihak-pihak yang tidak berelasi.
Semua transaksi yang signifikan dengan pihak-pihak All significant transactions with related parties
berelasi, baik yang dilakukan dengan syarat dan kondisi whether or not conducted under the same terms and
yang sama dengan pihak ketiga ataupun tidak, conditions as those with third parties, are disclosed
diungkapkan dalam catatan atas laporan keuangan in the notes to the consolidated financial
konsolidasian. statements.
Page 27
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/17 Exhibit E/17
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
g. Kas dan Setara Kas g. Cash and Cash Equivalents
Kas dan setara kas terdiri dari saldo kas dan kas di bank, Cash and cash equivalents comprise of cash on hand
serta deposito berjangka yang jatuh tempo dalam waktu and in banks, and time deposits with original
tiga (3) bulan atau kurang sejak tanggal penempatan maturities within three (3) months or less and not
dan tidak digunakan sebagai jaminan atau dibatasi pledged as collateral or restricted in use.
penggunaannya.
Kas di bank dan deposito berjangka yang dibatasi Cash in banks and time deposits which are restricted
penggunaannya atau dijaminkan disajikan sebagai or pledged are presented as part of “Restricted cash
bagian dari “Kas dan setara kas yang dibatasi and cash equivalents”.
penggunaannya”.
h. Instrumen Keuangan h. Financial Instruments
1. Aset Keuangan 1. Financial Assets
Pengakuan awal Initial recognition
Klasifikasi dan pengukuran aset keuangan harus Classification and measurement of financial
didasarkan pada bisnis model dan arus kas assets are based on business model and
kontraktual - baik dari pembayaran pokok dan bunga. contractual cash flows – both from solely
payment of principal and interest.
Aset keuangan diklasifikasikan dalam tiga kategori Financial assets are classified in the three
sebagai berikut: categories as follows:
i. Aset keuangan yang diukur dengan biaya perolehan i. Financial assets measured at amortized cost.
diamortisasi.
ii. Aset keuangan yang diukur dengan nilai wajar ii. Financial assets measured at fair value through
melalui laba rugi (FVTPL). profit and loss (FVTPL).
iii. Aset keuangan yang diukur dengan nilai wajar iii. Financial assets measured at fair value through
melalui penghasilan komprehensif lain (FVOCI). other comprehensive income (FVOCI).
Kelompok Usaha menentukan klasifikasi aset The Group determines the classification of its
keuangan tersebut pada pengakuan awal. Kelompok financial assets at initial recognition. The Group
Usaha mereklasifikasi aset keuangan ketika reclassifies a financial asset if and only if the
Kelompok Usaha mengubah tujuan model bisnis Group's business model for its financial assets
untuk pengelolaan aset keuangan sehingga penilaian changes so its previous model assessment would
sebelumnya menjadi tidak dapat diterapkan. Ketika no longer apply. If the Group reclassifies a
Kelompok Usaha mereklasifikasi aset keuangan, financial asset, it is required to apply the
maka diharuskan menerapkan reklasifikasi secara reclassification prospectively from the
prospektif dari tanggal reklasifikasi. Kelompok Usaha reclassification date. Previously recognized
tidak menyajikan kembali keuntungan, kerugian gains, losses (including impairment gains or
(termasuk keuntungan atau kerugian penurunan losses) or interest are not restated.
nilai), atau bunga yang diakui sebelumnya.
Kelompok Usaha tidak memiliki aset keuangan yang The Group does not have financial assets
diklasifikasikan sebagai aset keuangan yang diukur classified as financial assets at FVOCI.
melalui FVOCI.
Pengukuran selanjutnya Subsequent measurement
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung pada klasifikasinya. assets depends on their classification.
Page 28
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/18 Exhibit E/18
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
1. Aset Keuangan (Lanjutan) 1. Financial Assets (Continued)
Pengukuran selanjutnya (Lanjutan) Subsequent measurement (Continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial assets
tergantung pada klasifikasinya (Lanjutan) depends on their classification (Continued)
i. Aset keuangan yang diukur dengan biaya i. Financial assets measured at amortized cost
perolehan diamortisasi
Aset keuangan yang diukur dengan biaya perolehan Financial assets at amortized cost are subsequently
diamortisasi selanjutnya diukur pada biaya measured at amortized cost using the effective
perolehan diamortisasi dengan menggunakan interest rate method, less impairment, if any.
metode suku bunga efektif, dikurangi dengan Amortized cost is calculated by taking into account
penurunan nilai, jika ada. Biaya perolehan yang any discount or premium on acquisition fees or costs
diamortisasi dihitung dengan memperhitungkan that are an integral part of the effective interest
diskonto atau premi atas biaya akuisisi atau biaya rate. The effective interest rate amortization is
yang merupakan bagian integral dari suku bunga included in the profit or loss. The losses arising
efektif tersebut. Amortisasi suku bunga efektif from impairment are also recognized in the profit
dimasukkan dalam laba rugi. Kerugian yang timbul or loss.
dari penurunan nilai juga dimasukkan dalam laba
rugi.
ii. Aset keuangan diukur pada FVTPL ii. Financial asset at FVTPL
Aset keuangan yang diukur pada FVTPL Financial assets at FVTPL are subsequently
selanjutnya disajikan dalam laporan posisi carried in the consolidated statement of
keuangan konsolidasian sebesar nilai wajar, financial position at fair value, with changes in
dengan perubahan nilai wajar yang diakui fair value recognized in the consolidated profit
dalam laporan laba rugi konsolidasian. or loss.
Penurunan nilai aset keuangan Impairment of financial assets
Provisi penurunan nilai atas aset keuangan diukur Impairment loss provision of financial assets is
menggunakan model kerugian kredit ekspektasian measured at expected credit losses model and
dan berlaku untuk aset keuangan yang diukur pada applied for financial assets which are measured at
biaya perolehan diamortisasi atau FVOCI (instrumen amortized cost or FVOCI (debt instruments).
utang).
Terdapat 2 (dua) basis pengukuran atas kerugian There are 2 (two) basis of the measurement of
kredit ekspektasian, yaitu kerugian kredit expected credit losses, which is 12-month expected
ekspektasian 12 bulan atau kerugian kredit credit losses or lifetime expected credit losses.
sepanjang umurnya. Kelompok Usaha akan The Group will analyze the initial recognition using
menganalisa pengakuan awal menggunakan kerugian the 12-month expected credit losses and will move
kredit ekspektasian 12 bulan dan akan beralih ke to lifetime expected credit losses if there is a
kerugian kredit ekspektasian seumur hidup jika ada significant increase in credit risk after initial
peningkatan risiko kredit yang signifikan setelah recognition.
pengakuan awal.
Page 29
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/19 Exhibit E/19
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
1. Aset Keuangan (Lanjutan) 1. Financial Assets (Continued)
Penurunan nilai aset keuangan (Lanjutan) Impairment of financial assets (Continued)
Pada setiap periode pelaporan, Kelompok Usaha In each reporting period, the Group assesses
menilai apakah risiko kredit dari instrumen keuangan whether the credit risk of financial instruments
telah meningkat secara signifikan sejak pengakuan has increased significantly since initial
awal. Ketika melakukan penilaian atas cadangan recognition. When assessing the allowance for
kerugian ekspektasian, Kelompok Usaha expected losses, the Group evaluates the risk of
mengevaluasi risiko gagal bayar yang mungkin terjadi default that may occur over the expected life of
sepanjang perkiraan usia instrumen keuangan dalam the financial instrument in determining the
menentukan jumlah kerugian kredit ekspektasian amount of expected credit losses taking into
dengan mempertimbangkan ketersediaan informasi account the availability of information on past
kejadian masa lalu, kondisi terkini dan perkiraan atas events, current conditions and estimates of
kondisi ekonomi di masa depan. future economic conditions.
Kelompok Usaha menerapkan metode yang The Group applied a simplified approach to
disederhanakan untuk mengukur kerugian kredit measure such expected credit loss for trade
ekspektasian tersebut terhadap piutang usaha dan receivables and other receivables.
piutang lain-lain.
Peningkatan risiko kredit secara signifikan Significant increase in credit risk
Kelompok Usaha mengasumsikan risiko kredit aset The Group presumes that the credit risk on a
keuangan telah meningkat signifikan sejak financial asset has increased significantly since
pengakuan awal ketika pembayaran kontraktual initial recognition when contractual payments
tertunggak lebih dari 30 hari, kecuali jika Kelompok are more than 30 days past due, unless the
Usaha memiliki informasi yang wajar dan terdukung Group has reasonable and supportable
yang menunjukkan hal sebaliknya. information that demonstrates otherwise.
Kelompok Usaha mengasumsikan bahwa risiko kredit The Group assumes that the credit risk on a
pada instrumen keuangan tidak meningkat secara financial instrument has not increased
signifikan sejak pengakuan awal jika instrumen significantly since initial recognition if the
keuangan tersebut ditentukan memiliki risiko kredit financial instrument is determined to have low
yang rendah pada tanggal pelaporan. Instrumen credit risk at the reporting date. A financial
keuangan memiliki risiko kredit yang rendah jika i) instrument is determined to have low credit risk
instrumen keuangan memiliki risiko gagal bayar yang if i) the financial instrument has a low risk of
rendah, ii) peminjam memiliki kapasitas yang kuat default, ii) the borrower has a strong capacity to
untuk memenuhi kewajiban arus kas kontraktualnya meet its contractual cash flow obligations in the
dalam waktu dekat dan iii) perubahan yang near term and iii) adverse changes in economic
merugikan dalam ekonomi dan kondisi bisnis dalam and business conditions in the longer term may,
jangka panjang dapat, tetapi tidak harus, but will not necessarily, reduce the ability of the
mengurangi kemampuan peminjam untuk memenuhi borrower to fulfill its contractual cash flow
kewajiban arus kas kontraktualnya. obligations.
Kelompok Usaha secara teratur memantau The Group regularly monitors the effectiveness
efektivitas kriteria yang digunakan untuk of the criteria used to identify whether there has
mengidentifikasi apakah telah terjadi peningkatan been a significant increase in credit risk and
risiko kredit yang signifikan dan merevisinya jika revises them as appropriate to ensure that the
perlu untuk memastikan bahwa kriteria tersebut criteria are capable of identifying significant
mampu mengidentifikasi peningkatan risiko kredit increase in credit risk before the amount
yang signifikan sebelum jumlahnya jatuh tempo. becomes past due.
Page 30
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/20 Exhibit E/20
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
1. Aset Keuangan (Lanjutan) 1. Financial Assets (Continued)
Peningkatan risiko kredit secara signifikan (Lanjutan) Significant increase in credit risk (Continued)
Definisi gagal bayar Definition of default
Kelompok Usaha menganggap bahwa gagal bayar The Group considers that default has occurred
telah terjadi ketika aset keuangan tertunggak lebih when a financial asset is more than 90 days past
dari 90 hari kecuali jika Kelompok Usaha memiliki due unless the Group has reasonable and
informasi yang wajar dan terdukung untuk supportable information to demonstrate that a
menunjukkan bahwa kriteria yang lebih panjang more lagging default criterion is more
lebih tepat. appropriate.
2. Liabilitas Keuangan 2. Financial Liabilities
Pengakuan awal Initial recognition
Liabilitas keuangan diklasifikasikan sebagai berikut: Financial liabilities are classified as follows:
1. Liabilitas keuangan yang diukur dengan biaya 1. Financial liabilities measured at amortized
perolehan diamortisasi; dan cost; and
2. Liabilitas keuangan yang diukur dengan FVTPL. 2. Financial liabilities measured at FVTPL.
Kelompok Usaha menentukan klasifikasi liabilitas The Group determines the classification of its
keuangan mereka pada saat pengakuan awal. financial liabilities at initial recognition. The
Kelompok Usaha mengklasifikasikan semua liabilitas Group classifies all of its financial liabilities at
keuangannya pada biaya perolehan diamortisasi. amortized cost.
Pengukuran selanjutnya Subsequent measurement
Liabilitas keuangan yang diukur pada biaya Financial liabilities measured at amortized cost
amortisasi selanjutnya diukur dengan are subsequently measured using the effective
menggunakan metode suku bunga efektif. interest rate method. The effective interest
Amortisasi suku bunga efektif termasuk di dalam rate amortization is included in finance costs in
biaya keuangan dalam laba rugi. profit or loss.
Keuntungan atau kerugian diakui dalam laba rugi Gains or losses are recognized in the profit or
pada saat liabilitas tersebut dihentikan loss when the liabilities are derecognized as well
pengakuannya serta melalui proses amortisasi suku as through the the effective interest rate
bunga efektif. amortization process.
Page 31
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/21 Exhibit E/21
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
3. Penghentian Pengakuan Instrumen Keuangan 3. Derecognition of Financial Instruments
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Kelompok Usaha menghentikan pengakuan aset The Group derecognizes financial assets, if and
keuangan, jika dan hanya jika, hak kontraktual atas only if, the contractual rights to the cash flows
arus kas yang berasal dari aset keuangan tersebut from the financial asset expire, or the
berakhir, atau mengalihkan hak kontraktual untuk contractual rights to receive the cash flows of
menerima arus kas yang berasal dari aset keuangan, the financial asset are transferred to another
atau tetap memiliki hak kontraktual untuk menerima entity, or the contractual rights to receive the
arus kas yang berasal dari aset keuangan namun juga cash flows of the financial asset are retained but
menanggung kewajiban kontraktual untuk membayar a contractual obligation is assumed to pay the
arus kas yang diterima tersebut kepada satu atau cash flows to one or more recipients in an
lebih pihak penerima melalui suatu kesepakatan arrangement that meets certain conditions.
yang memenuhi persyaratan tertentu. Ketika When the Group transfers a financial asset, it
Kelompok Usaha mengalihkan aset keuangan, maka evaluates the extent to which they retains the
Kelompok Usaha mengevaluasi sejauh mana risks and rewards of ownership of the financial
Kelompok Usaha tetap memiliki risiko dan manfaat asset.
atas kepemilikan aset keuangan tersebut.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Kelompok Usaha menghentikan pengakuan liabilitas The Group derecognizes financial liabilities if,
keuangan jika, dan hanya jika, kewajiban Kelompok and only if, the Group’s obligations are
Usaha dilepaskan, dibatalkan atau kadaluarsa. discharged, cancelled or expired.
Jika suatu liabilitas keuangan yang ada digantikan Where an existing financial liability is replaced
dengan liabilitas yang lain oleh pemberi pinjaman by another liability from the same lender on
yang sama pada keadaan yang secara substansial substantially different terms, or the terms of an
berbeda, atau berdasarkan suatu liabilitas yang ada existing liability are substantially modified, such
yang secara substansial telah diubah, maka an exchange or modification is treated as
pertukaran atau modifikasi tersebut diperlakukan derecognition of the original liability and the
sebagai penghentian pengakuan liabilitas awal dan recognition of a new liability, and the difference
pengakuan liabilitas baru, dan perbedaan nilai in the respective carrying amounts is recognized
tercatat masing-masing diakui dalam laporan laba in the profit or loss.
rugi.
4. Saling Hapus Instrumen Keuangan 4. Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
disalinghapuskan dan nilai netonya dilaporkan dalam offset and the net amount reported in the
konsolidasian laporan posisi keuangan jika, dan consolidated statement of financial position if,
hanya jika, saat ini memiliki hak yang berkekuatan and only if, there is a current enforceable legal
hukum untuk saling hapus atas jumlah yang telah right to offset the recognized amounts and there
diakui dan terdapat tujuan untuk menetapkannya is an intention to settle on a net basis, or to
secara neto (net basis), atau untuk merealisasikan realize the assets and settle the liabilities
aset dan menyelesaikan liabilitasnya secara simultaneously.
simultan.
Page 32
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/22 Exhibit E/22
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 1. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
i. Instrumen Keuangan Derivatif i. Derivative Financial Instruments
Kelompok Usaha menggunakan kontrak forward mata The Group uses forward derivative currency to
uang untuk melindungi nilai risiko mata uang asing yang hedge its foreign currency risks arising from US
berasal dari denominasi pinjaman dalam dolar AS. dollar denominated loans. Such derivative financial
Instrumen keuangan derivatif tersebut diakui pada nilai instruments are initially recognized at fair value on
wajar pada tanggal dimana derivatif dibuat dan the date on which a derivative is entered into and
selanjutnya dinilai pada nilai wajar. Derivatif dicatat remeasured subsequently at fair value. Derivatives
sebagai aset keuangan saat nilai wajar positif dan are carried as financial assets when the fair value
sebagai liabilitas keuangan saat nilai wajar negatif. is positive and as financial liabilities when the fair
value is negative.
Instrumen keuangan derivatif diklasifikasikan untuk Derivative financial instruments are classified as
diukur pada nilai wajar melalui laba rugi. Instrumen measured at fair value through profit or loss. The
keuangan derivatif Kelompok Usaha tidak ditujukan Group’s derivative financial instruments are not
sebagai instrumen lindung nilai. Perubahan nilai wajar designated as hedging instruments. Changes in the
derivatif diakui langsung dalam laba rugi dalam akun fair value of derivatives are taken directly in profit
“Pendapatan Keuangan” untuk keuntungan dan “Beban or loss under “Financial Income” account for gains
keuangan” untuk kerugian. and “Financial expenses” account for losses.
Instrumen derivatif diklasifikasikan sebagai lancar dan Derivative instruments are classified as current or
tidak lancar berdasarkan penilaian fakta dan keadaan non-current based on an assessment of the facts
tertentu (seperti dasar arus kas kontraktual). and circumstances (i.e., the underlying contracted
cash flows).
j. Investasi pada Asosiasi j. Investments in Associates
Entitas asosiasi adalah seluruh entitas di mana Associates are all entities over which the Group has
Kelompok Usaha memiliki pengaruh signifikan namun significant influence but not control, generally
bukan pengendalian, biasanya melalui kepemilikan hak accompanying a shareholding of between 20% and
suara antara 20% dan 50%. 50% of the voting rights.
Investasi pada entitas asosiasi dicatat dengan metode Investment in associates are accounted for using
ekuitas dan pengakuan awal dicatat sebesar harga the equity method of accounting and are initially
perolehan. Di dalam investasi Kelompok Usaha atas recognized at cost. The Group’s investment in
entitas asosiasi termasuk goodwill yang diidentifikasi associates includes goodwill, if any, identified on
ketika akuisisi. acquisition.
Apabila nilai tercatat investasi telah mencapai nilai nol, Once an investment’s carrying value has been
kerugian selanjutnya akan diakui bila Kelompok Usaha reduced to zero, further losses are taken up if the
mempunyai komitmen untuk menyediakan bantuan Group has committed to provide financial support to,
pendanaan atau menjamin kewajiban entitas asosiasi or has guaranteed the obligations of the associate.
yang bersangkutan.
Pelepasan sebagian atau pelepasan kepentingan dalam Partial disposals or deemed disposals of interests in
hubungan istimewa dimana metode ekuitas terus associate where the equity method continues to be
diterapkan disesuaikan dalam laba rugi. applied are adjusted in profit or loss.
Setiap akhir periode pelaporan, Kelompok Usaha At the end of each reporting period, the Group
melakukan penilaian ketika terdapat bukti obyektif assesses when there is objective evidence that an
bahwa investasi pada entitas asosiasi mengalami investment in associates is impaired.
penurunan nilai.
Page 33
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/23 Exhibit E/23
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
k. Persediaan dan Tanah untuk Pengembangan k. Inventories and Land for Development
Properti yang diperoleh atau dibuat untuk dijual dalam Property acquired or being constructed for sale in the
kegiatan usaha normal, bukan ditahan untuk disewa atau ordinary course of business, rather than to be held for
peningkatan nilai, melainkan dimiliki sebagai persediaan rental or capital appreciation, is carried as inventories
dan tanah dalam pengembangan, dan dinyatakan sebesar and land for development, and is stated at the lower of
nilai terendah antara biaya perolehan atau nilai realisasi cost or net realizable value. Net realizable value is the
neto. Nilai realisasi bersih adalah estimasi harga penjualan estimated selling price in the ordinary course of
dalam kegiatan usaha normal dikurangi estimasi biaya business, less the estimated costs of completion and the
penyelesaian dan estimasi biaya penjualan. Biaya estimated costs necessary to make the sale. Costs of real
persediaan real estat, makanan, minuman, perlengkapan estate inventories, food, beverage, disposable medical
medis sekali pakai, obat-obatan dan persediaan ditentukan supplies, medicines and supplies are determined using
dengan menggunakan metode rata-rata, kecuali untuk the average method, except for the land for
tanah untuk pengembangan yang terletak di Kendal development located in Kendal Industrial Park (KIP).
Industrial Park (KIP).
Dikarenakan sifat dari aktivitas Kelompok Usaha secara Due to the nature of the Group’s activity and in
khusus, skala dan jangka waktu pengembangan proyek particular, the scale of the Group’s development and
biaya untuk tanah untuk pengembangan di KIP Tahap 1 oleh the length of the development cycle of costs of the land
Kelompok Usaha, Kelompok Usaha harus mengalokasikan for development in KIP Phase 1 Project, the Group has
biaya pengembangan secara menyeluruh antara tanah yang to allocate site-wide development costs between lands
sedang dikembangkan dan/atau yang sudah dikembangkan being developed and/or completed in the current year
di tahun berjalan dan di tahun mendatang. Lalu, Kelompok and those for future years. Also, it has to forecast the
Usaha harus melakukan prakiraan dari biaya untuk costs to complete such development in KIP Phase 1
menyelesaikan pengembangan Proyek KIP Tahap 1. Biaya Project. The cost of land for development recognized in
dari tanah untuk pengembangan yang diakui pada laba rugi profit or loss is determined with reference to the cost
ditentukan dengan referensi dari biaya yang sudah terjadi that has occurred plus land purchase and infrastructure
ditambah pembelian lahan dan biaya infrastruktur yang costs estimated to be incurred until KIP Phase 1 Project
diestimasi akan terjadi hingga Proyek KIP Tahap 1 is declared complete; and allocated to saleable areas
ditentukan selesai; dan dialokasikan ke area yang dapat based on relative size.
dijual berdasarkan ukuran relatif.
Nilai persediaan real estat dan tanah untuk pengembangan The cost of real estate inventories and land for
termasuk: development includes:
• Biaya pra-perolehan tanah; • Pre-acquisition costs of land;
• Biaya perolehan tanah; • Land acquisition costs;
• Biaya yang secara langsung berhubungan dengan proyek; • Expenses directly attributable to the project;
• Biaya yang dapat didistribusikan pada aktivitas • Expenses attributable to real estate development
pengembangan real estat; dan activities; and
• Biaya pinjaman. • Borrowing costs.
Biaya perolehan rumah dan bangunan yang dalam konstruksi The cost of houses and buildings under construction
meliputi biaya perolehan tanah yang telah selesai consists of the developed land costs, construction costs,
dikembangkan, biaya konstruksi, biaya lainnya yang dapat other costs related to the development of real estate
diatribusikan pada aktivitas pengembangan real estat dan and borrowing costs, and is transferred to the houses
biaya pinjaman, serta dipindahkan ke rumah dan bangunan and buildings available for sale, when it is completed
siap dijual pada saat selesai dibangun dan siap dijual. and ready for sale.
Penelaahan atas estimasi dan alokasi biaya dilakukan pada Cost estimates and allocation are reviewed at the end
setiap akhir periode pelaporan sampai proyek selesai secara of each reporting period until the project is
substansial. Biaya atas revisi substansial untuk substantially completed. The costs of substantial
menyelesaikan proyek real estat dikapitalisasi dan revisions to complete real estate projects are
dialokasikan pada bidang tanah yang tersedia untuk dijual capitalized and allocated to the remaining lots
yang masih tersisa. available-for-sale.
Perolehan tanah untuk pengembangan di masa yang akan Land acquired for future development is recorded under
datang dicatat sebagai “Tanah untuk Pengembangan”. “Land for Development”. The accumulated cost of land
Akumulasi biaya atas tanah dalam pengembangan akan for development is transferred to inventories upon the
dipindahkan ke persediaan pada saat pengembangan dan commencement of the development and construction of
konstruksi infrastruktur dimulai. the infrastructure.
Page 34
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/24 Exhibit E/24
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
l. Aset Tetap l. Property, Plant and Equipment
Pada pengakuan awal, item-item aset tetap dinilai Items of property, plant and equipment are initially
sebesar biaya perolehan. Biaya perolehan meliputi recognized at cost. Costs include the purchase price,
harga pembelian, biaya-biaya yang dapat diatribusikan directly attributable costs and the estimated
secara langsung dan estimasi nilai kini dari seluruh present value of any future unavoidable costs of
biaya-biaya masa mendatang yang tidak dapat dihindari dismantling and removing items.
dari pembongkaran dan pemindahan aset tetap.
Kelompok Usaha telah memilih untuk menggunakan The Group has chosen the cost model as the
model biaya sebagai kebijakan akuntansi pengukuran accounting policy for its property, plant and
aset tetapnya. Aset tetap dinyatakan sebesar harga equipment measurement. Property, plant and
perolehan dikurangi akumulasi penyusutan dan equipment are stated at cost less accumulated
penurunan nilai, kecuali untuk tanah dinyatakan sebesar depreciation and any impairment in value, except
biaya perolehan dikurangi penurunan nilai dan tidak for land which is stated at cost less any impairment
disusutkan. Penyusutan dihitung dengan menggunakan in value and is not depreciated. Depreciation is
metode garis lurus dan metode saldo menurun ganda computed using straight-line method and double
dengan masa manfaat ekonomis berikut ini: declining balance method with the following
economic useful lives:
Tahun/Years
Bangunan 10 – 30 Buildings
Prasarana 3 – 25 Leasehold improvements
Mesin dan peralatan 3 – 30 Machineries and equipment
Perabot dan perlengkapan 4–8 Furnitures and fixtures
Kendaraan 4–8 Motor vehicles
Nilai sisa, masa manfaat dan metode penyusutan dikaji The residual values, useful lives and depreciation
pada tiap akhir periode pelaporan, dan disesuaikan methods are reviewed at the end of each reporting
secara prospektif, sesuai dengan keadaan. period, and adjusted prospectively, if appropriate.
Akumulasi biaya konstruksi bangunan dan prasarana The accumulated costs of the construction of
serta pemasangan mesin dan peralatan kantor building and leasehold improvement and the
dikapitalisasi sebagai aset dalam penyelesaian dan installation of machinery and office equipment are
disajikan sebagai aset tetap. Biaya tersebut capitalized as construction in progress and are
direklasifikasi ke akun aset tetap yang bersangkutan presented as part of property, plant and equipment.
pada saat pembangunan atau pemasangan selesai dan These costs are reclassified to the appropriate
aset tersebut siap untuk digunakan sesuai tujuannya. property, plant and equipment account when the
Penyusutan mulai dibebankan pada tanggal tersebut. construction or installation is completed and the
assets are ready for their intended use. Depreciation
is charged from such date.
Biaya pengurusan legal hak atas tanah ketika tanah The legal cost of land right when the land was
diperoleh pertama kali diakui sebagai bagian dari biaya acquired initially are recognized as part of the cost
perolehan tanah pada akun “Aset Tetap” dan tidak of the land under the “Property, Plant and
diamortisasi. Sementara biaya pengurusan atas Equipment” account and not amortized. Meanwhile
perpanjangan atau pembaruan legal hak atas tanah the extension or the legal renewal costs of land
diakui sebagai beban ditangguhkan dan diamortisasi rights are recognized as deferred charges and are
sepanjang mana yang lebih pendek antara umur hukum amortized over the shorter of the rights legal life
dan umur ekonomis tanah. and land’s economic life.
Page 35
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/25 Exhibit E/25
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
l. Aset Tetap (Lanjutan) l. Property, Plant and Equipment (Continued)
Beban perbaikan dan pemeliharaan dibebankan pada The cost of repairs and maintenance is charged to
laba rugi pada saat terjadinya, biaya penggantian atau profit or loss as incurred, replacement or major
inspeksi yang signifikan dikapitalisasi pada saat inspection costs are capitalized when incurred if it
terjadinya jika besar kemungkinan manfaat ekonomis di is probable that future economic benefits associated
masa depan berkenaan dengan aset tersebut akan with the item will flow to the Group and the cost of
mengalir ke Kelompok Usaha dan biaya perolehan aset the item can be reliably measured.
dapat diukur secara andal.
Aset tetap dihentikan pengakuannya pada saat An item of property, plant and equipment is
dilepaskan atau ketika tidak ada manfaat ekonomis derecognized upon disposal or when no future
masa depan yang diharapkan dari penggunaan atau economic benefits are expected from its use or
pelepasannya. Laba atau rugi yang timbul dari disposal. Any gain or loss arising on derecognition of
penghentian pengakuan aset dimasukkan dalam laba the asset is included in profit or loss in the period
rugi pada periode aset tersebut dihentikan the asset is derecognized.
pengakuannya.
m. Penurunan Nilai Aset Non-Keuangan (Tidak Termasuk m. Impairment of Non-Financial Assets (Excluding
Persediaan, Tanah untuk Pengembangan dan Aset Inventories, Land for Development and Deferred
Pajak Tangguhan) Tax Assets)
Pada setiap periode pelaporan, Kelompok Usaha menilai The Group evaluates at each reporting period
apakah terdapat indikasi aset mengalami penurunan whether there is any indication that an asset may be
nilai. Jika terdapat indikasi tersebut, maka Kelompok impaired. If any such indication exists, the Group
Usaha mengestimasi jumlah terpulihkan aset tersebut. estimates the recoverable amount of the asset. The
Jumlah terpulihkan suatu aset atau unit penghasil kas recoverable amount of an asset or a cash-generating
adalah jumlah yang lebih tinggi antara nilai wajar unit is the higher of its fair value less costs of
dikurangi biaya pelepasan dan nilai pakainya. Jika disposal and its value in use. Whenever the carrying
jumlah terpulihkan suatu aset lebih kecil dari nilai amount of an asset exceeds its recoverable amount,
tercatatnya, nilai tercatat aset harus diturunkan the asset is considered impaired and is written down
menjadi sebesar jumlah terpulihkan. Kerugian to its recoverable amount. The impairment loss is
penurunan nilai diakui segera dalam laba rugi. recognized immediately in profit or loss.
Pembalikan rugi penurunan nilai untuk aset Reversal on impairment loss for non-financial assets
non-keuangan, diakui jika, dan hanya jika, terdapat would be recognized if, and only if, there has been
perubahan estimasi yang digunakan dalam menentukan a change in the estimates used to determine the
jumlah terpulihkan aset sejak pengujian penurunan asset’s recoverable amount since the last
nilai terakhir kali dilakukan. Pembalikan rugi penurunan impairment test was carried out. Reversal on
nilai tersebut diakui segera dalam laba rugi. impairment losses will be immediately recognized in
profit or loss.
n. Sewa n. Leases
Kelompok Usaha sebagai penyewa The Group as lessee
Kelompok Usaha menyewa tanah, bangunan dan The Group leases land, buildings and vehicle for its
kendaraan untuk kegiatan operasionalnya. Kontrak operational activities. Rental contracts are typically
sewa biasanya dibuat untuk periode tetap dari 2 hingga made for fixed periods of 2 to 10 years but may be
10 tahun tetapi mungkin memiliki opsi ekstensi. extended.
Sewa diakui sebagai aset hak-guna dan liabilitas terkait Leases are recognized as a right-of-use asset and a
pada tanggal di mana aset sewaan tersedia untuk corresponding liability at the date at which the
digunakan oleh Kelompok Usaha. leased asset is available for use by the Group.
Page 36
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/26 Exhibit E/26
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
n. Sewa (Lanjutan) n. Leases (Continued)
Kelompok Usaha sebagai penyewa (Lanjutan) The Group as lessee (Continued)
Aset dan liabilitas yang timbul dari sewa pada awalnya Assets and liabilities arising from a lease are
diukur dengan basis nilai kini. Liabilitas sewa (termasuk initially measured on a present value basis. Lease
nilai bersih sekarang dari pembayaran sewa tetap, liabilities include the net present value of the fixed
termasuk pembayaran secara substansi) dikurangi lease payments (including in substance fixed
piutang insentif sewa dan harga pelaksanaan dari opsi payments) less any lease incentives receivable and
pembelian jika penyewa cukup yakin untuk the exercise price of a purchase option if the lessee
menggunakan opsi tersebut. is reasonably certain to exercise that option.
Pembayaran sewa didiskontokan dengan menggunakan The lease payments are discounted using the
suku bunga implisit dalam sewa. Jika tarif tidak dapat interest rate implicit in the lease. If the rate cannot
segera ditentukan, di mana hal tersebut secara umum be readily determined, which is generally the case
terjadi pada sewa dalam Kelompok Usaha, suku bunga for leases in the Group, the lessee’s incremental
pinjaman tambahan penyewa digunakan, yaitu tarif borrowing rate is used, being the rate that the
yang harus dibayar oleh penyewa untuk meminjam dana individual lessee would have to pay to borrow the
yang diperlukan untuk memperoleh aset dengan nilai funds necessary to obtain an asset of similar value
yang sama dengan aset hak-guna dalam lingkungan to the right-of-use asset in a similar economic
ekonomi serupa dengan syarat dan ketentuan yang environment with similar terms and conditions.
serupa.
Aset hak-guna diukur pada biaya perolehan yang terdiri Right-of-use assets are measured at cost comprising
dari jumlah pengukuran awal liabilitas sewa, the amount of the initial measurement of lease
pembayaran sewa yang dilakukan pada atau sebelum liability, any lease payments made at or before the
tanggal dimulainya dikurangi insentif sewa yang commencement date less any lease incentives
diterima, biaya langsung awal, dan biaya restorasi. received, any initial direct costs and restoration
costs.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat aset commencement date to the earlier of the end of the
hak-guna atau akhir masa sewa. Jika Kelompok Usaha useful life of the right-of-use asset or the end of the
cukup yakin untuk melaksanakan opsi pembelian, aset lease term. If the group is reasonably certain to
hak-guna disusutkan selama masa manfaat aset yang exercise a purchase option, the right-of-use asset is
mendasarinya. depreciated over the underlying asset’s useful life.
Sewa jangka pendek Short-term leases
Kelompok Usaha memutuskan untuk tidak mengakui aset The Group has elected not to recognize right-of-use
hak guna dan liabilitas sewa untuk sewa jangka pendek assets and lease liabilities for short-term leases
(masa sewa 12 bulan atau kurang) untuk beberapa (lease term of 12 months or less) on certain rental
kontrak sewa kendaraan. Kelompok Usaha mengakui contracts of vehicles. The Group recognizes the
pembayaran sewa atas sewa tersebut sebagai beban lease payments associated with these leases as rent
sewa dengan dasar garis lurus selama masa sewa. expense on a straight-line basis over the lease term.
Kelompok Usaha sebagai lessor The Group as lessor
Pendapatan sewa dari sewa operasi diakui pada dasar Rental income from operating leases is recognized
akrual. Biaya langsung awal yang terjadi dalam proses on accrual basis. Initial direct costs incurred in
negosiasi dan pengaturan sewa operasi ditambahkan negotiating and arranging an operating lease are
dalam jumlah tercatat aset sewaan dan diakui dengan added to the carrying amount of the leased asset
dasar garis lurus selama masa sewa. and recognized on a straight-line basis over the
lease term.
Page 37
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/27 Exhibit E/27
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
o. Properti Investasi o. Investment Properties
Properti investasi Kelompok Usaha terdiri dari tanah dan Investment properties of the Group consist of land
bangunan yang dimiliki untuk menghasilkan sewa atau and buildings held to earn rentals or for capital
untuk kenaikan nilai atau keduanya, dan tidak untuk appreciation or both, rather than for use in the
digunakan dalam produksi atau penyediaan barang dan production or supply of goods or services or for
jasa untuk tujuan administratif, atau untuk dijual dalam administrative purposes, or sale in the ordinary
kegiatan usaha sehari-hari. course of business.
Kelompok Usaha telah memilih metode biaya untuk The Group has chosen cost method for their
pengukuran properti investasinya. Properti investasi investment properties measurement. Investment
dinyatakan sebesar biaya perolehan dikurangi akumulasi properties are stated at cost less accumulated
penyusutan. Penyusutan dihitung dengan menggunakan depreciation. Depreciation is computed using
metode garis lurus dengan masa manfaat ekonomi straight-line method with the useful lives of these
properti investasi sampai 20 tahun, kecuali untuk tanah investment properties within 20 years, except for
dinyatakan sebesar biaya perolehan dan tidak land which is stated at cost and is not depreciated.
disusutkan.
Properti investasi dihentikan pengakuannya pada saat An item of investment property is derecognized upon
dilepaskan atau ketika tidak ada manfaat ekonomis masa disposal or when no future economic benefits are
depan yang diharapkan dari penggunaan atau expected from its use or disposal. Any gain or loss
pelepasannya. Laba atau rugi yang timbul dari arising on derecognition of the asset is included in
penghentian pengakuan aset dimasukkan dalam laba rugi profit or loss in the period that asset is derecognized.
pada periode aset tersebut dihentikan pengakuannya.
p. Imbalan Kerja p. Employee Benefits
i. Imbalan kerja jangka pendek i. Short-term employee benefits
Imbalan kerja jangka pendek merupakan kompensasi Short-term employee benefits represent
yang diberikan oleh Kelompok Usaha seperti gaji, compensation provided by the Group such as
tunjangan, bonus dan iuran pensiun yang diakui pada salaries, allowance, bonus and pension
saat diberikan kepada karyawan. contribution paid which are recognized when they
accrue to the employees.
ii. Imbalan pasca-kerja ii. Post-employment benefits
Kelompok Usaha mengakui liabilitas imbalan pasca The Group recognizes unfunded post-employment
kerja yang tidak didanai sesuai dengan Peraturan benefits liability in accordance with the Company
Perusahaan atas entitas dalam Kelompok Usaha dan Regulations of entities within the Group and
peraturan ketenagakerjaan yang berlaku di Indonesia applicable manpower regulations in Indonesia
(“Peraturan Ketenagakerjaan”). (“Manpower Regulations”).
Liabilitas yang diakui dalam laporan posisi keuangan The liabilities recognized in the consolidated
konsolidasian adalah nilai kini liabilitas imbalan pasti statements of financial position are the present
pada tanggal laporan posisi keuangan konsolidasian value of the defined benefit obligation as of the
sesuai dengan Peraturan Perusahaan atas entitas consolidated statements of financial position date
dalam Kelompok Usaha. in accordance with Company Regulations of
entities within the Group.
Liabilitas imbalan pasti dihitung oleh aktuaris The defined benefit obligation is calculated by an
independen dengan menggunakan metode Projected independent actuary using the Projected Unit
Unit Credit. Credit method.
Page 38
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/28 Exhibit E/28
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
p. Imbalan Kerja (Lanjutan) p. Employee Benefits (Continued)
ii. Imbalan pasca-kerja (Lanjutan) ii. Post-employment benefits (Continued)
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit
mendiskontokan estimasi arus kas keluar masa obligation is determined by discounting the
depan dengan menggunakan imbal hasil Obligasi estimated future cash outflows using the yield of
Pemerintah dalam mata uang Rupiah, sama dengan Government Bonds that are denominated in
mata uang di mana imbalan tersebut akan Rupiah, in which the benefits will be paid, and
dibayarkan, dan yang memiliki jangka waktu yang that have terms to maturity approximating to the
mendekati jangka waktu liabilitas imbalan pensiun terms of the related pension liability.
yang bersangkutan.
Biaya jasa lalu diakui segera dalam laporan laba Past-service costs are recognized immediately in
rugi konsolidasian. the consolidated statements of profit or loss.
Kelompok Usaha mengakui keuntungan atau The Group recognized gains or losses on the
kerugian atas kurtailmen atau penyelesaian suatu curtailment or settlement of a defined benefit
program imbalan pasti ketika kurtailmen atau plan when the curtailment or settlement occurs.
penyelesaian tersebut terjadi. Keuntungan atau The gain or loss on a curtailment or settlement
kerugian atas kurtailmen atau penyelesaian terdiri comprises change in the present value of the
dari perubahan yang terjadi dalam nilai kini defined obligation and any related actuarial
kewajiban imbalan pasti dan laba rugi aktuarial gains and losses. Actuarial gains and losses
yang terkait. Laba rugi aktuarial yang timbul dari arising from experience adjustments and changes
penyesuaian pengalaman dan perubahan asumsi in actuarial assumptions are charged or credited
aktuarial dibebankan atau dikreditkan pada laba to other comprehensive income in statement of
komprehensif lainnya dalam laporan penghasilan other comprehensive income in the period in
komprehensif lain pada periode terjadinya. which they arise.
iii. Manfaat jasa jangka panjang lain iii. Other long-term service benefits
Manfaat jasa jangka panjang lain yang diharapkan Other long-term service benefits that are
untuk diselesaikan secara keseluruhan dalam dua expected to be settled wholly within twelve (12)
belas (12) bulan setelah akhir periode pelaporan months after the end of the reporting period are
disajikan sebagai liabilitas jangka pendek. presented as current liabilities.
Manfaat jasa jangka panjang lain yang tidak Other long-term service benefits that are not
diharapkan untuk diselesaikan secara keseluruhan expected to be settled wholly within 12 months
dalam 12 bulan setelah akhir periode pelaporan after the end of the reporting period are
disajikan sebagai liabilitas jangka panjang dan presented as non-current liabilities and
dihitung dengan menggunakan metode projected- calculated using the projected-unit-credit
unit-credit dan kemudian didiskonto dengan method and then discounted using yields
menggunakan imbal hasil Obligasi Pemerintah yang available Government Bonds that have maturity
tersedia dengan tanggal jatuh tempo mendekati sisa dates approximating to the expected remaining
periode yang diharapkan untuk diselesaikan. period to be settled.
q. Saham Treasuri q. Treasury Shares
Imbalan yang dibayarkan/diterima untuk pembelian/ Consideration paid/received for the purchase/sale
penjualan saham treasuri diakui secara langsung dalam of treasury shares is recognized directly in equity.
ekuitas. Biaya saham treasuri disajikan sebagai The cost of treasury shares held is presented as a
cadangan terpisah (“saham treasuri”). Selisih lebih separate reserve (the "treasury shares"). Any excess
imbalan yang diterima atas penjualan saham treasuri of the consideration received on the sale of treasury
terhadap biaya rata-rata saham yang dijual dikreditkan shares over the weighted average cost of the shares
pada saldo laba. sold is credited to retained earnings.
Page 39
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/29 Exhibit E/29
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
r. Modal Saham r. Share Capital
Modal saham merupakan jumlah nominal atas Share capital represents the total par value of the
seluruh saham yang diterbitkan. shares issued.
s. Saldo Laba s. Retained Earnings
Saldo laba merupakan saldo kumulatif laba rugi dan Retained earnings represent the cumulative balance
penghasilan komprehensif lain bersih, distribusi of profit or loss and other comprehensive income,
dividen, penyesuaian periode sebelumnya, efek dari dividend distributions, prior period adjustments,
perubahan kebijakan akuntansi dan penyesuaian modal effects of changes in accounting policy and other
lainnya. capital adjustments.
t. Pengakuan Pendapatan, Biaya dan Beban t. Revenue, Costs and Expenses Recognition
Pendapatan dari Kontrak dengan Pelanggan Revenue from Contracts with Customers
Pendapatan Kelompok Usaha kecuali pendapatan sewa The Group’s revenues except for rental income are
dicatat sesuai dengan PSAK 115. accounted in accordance with PSAK 115.
Pendapatan penjualan real estat Real estate sales revenue
Pendapatan dari penjualan real estat diakui pada saat Revenue from sales of real estate is recognized when
risiko dan manfaat signifikan atas kepemilikan dalam the significant risks and rewards of ownership in the
persediaan real estat telah dialihkan ke pelanggan pada real estate inventory have been handed-over to the
saat tertentu dan Kelompok Usaha tidak memiliki customer at a point in time and the Group has no
keterlibatan substansial yang berkelanjutan dengan ongoing substantial involvement with the property.
properti tersebut.
Pendapatan diukur dari harga transaksi yang disetujui Revenue is measured at the transaction price agreed
dalam kontrak kecuali ketika pembayaran angsuran under the contract except when installment
melebihi 12 bulan setelah penyerahan properti. payments exceed 12 months after the hand-over of
Dalam hal ini, harga transaksi di sesuaikan kepada property. In which case, the transaction price is
efek dari komponen pembiayaan signifikan. adjusted for the effects of a significant financing
component.
Pendapatan pembangkit tenaga listrik Power plant revenue
Pendapatan dari pembangkit tenaga listrik diakui pada Revenue from power plant is recognized over time
saat tenaga atau kapasitas dihasilkan, dialihkan when actual power or capacity is generated,
dan/atau disediakan untuk pelanggan. transmitted and/or made available to the
customers.
Pendaftaran keanggotaan golf Membership registration fees
Iuran keanggotaan golf diakui sebagai pendapatan Membership fees for golf are recognized as revenue
sesuai masa sewa atau keanggotaannya. Iuran over the period of rental or membership.
keanggotaan golf yang diterima dimuka disajikan Membership fees received in advance are presented
sebagai bagian dari “Pendapatan Ditangguhkan”. as part of “Unearned Income”.
Pendapatan jasa dan pemeliharaan Service and maintenance revenue
Pendapatan atas jasa dan pemeliharaan diakui pada Revenue from service and maintenance is recognized
saat jasa diberikan. as the services are rendered.
Page 40
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/30 Exhibit E/30
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
t. Pengakuan Pendapatan, Biaya dan Beban (Lanjutan) t. Revenue, Costs and Expenses Recognition
(Continued)
Pendapatan dari Kontrak dengan Pelanggan Revenue from Contracts with Customers
(Lanjutan) (Continued)
Pendapatan atas agrobisnis Revenue from agribusiness
Pendapatan diakui pada saat pengendalian aset Revenue is recognized at the point in time when
dialihkan ke pelanggan, pada umumnya saat penyerahan control of the asset is transferred to the customer,
barang. generally on delivery of the goods.
Liabilitas Kontrak Contract Liability
Pembayaran harga transaksi berbeda untuk setiap Payment of the transaction price differs for each
kontrak. Liabilitas kontrak diakui ketika pembayaran contract. Contract liability is recognized when the
pelanggan melebihi kewajiban pelaksanaan yang telah payments of the customer is more than performance
terpenuhi. Liabilitas kontrak dinyatakan sebagai “uang obligation satisfied. Contract liabilities are
muka pelanggan” dan “pendapatan yang ditangguhkan” presented under “customers’ deposit” and
dalam laporan posisi keuangan konsolidasian. “unearned income” in the consolidated statement of
financial position.
Biaya dan beban Costs and expenses
Biaya yang secara langsung berhubungan dengan kontrak The cost that directly relates to the contract that
yang timbul untuk memenuhi kontrak (“biaya untuk are incurred to fulfil the contract (“cost to fulfil”)
memenuhi”) atau penambahan biaya yang secara or is incremental costs that directly relate to
langsung berhubungan untuk mendapatkan kontrak obtaining a contract (“cost to obtain”) and are
("biaya untuk memperoleh") dan diharapkan dapat expected to be recovered are eligible for
dipulihkan, memenuhi syarat kapitalisasi berdasarkan capitalisation under PSAK 115. Such cost will be
PSAK 115. Beban tersebut diamortisasi dengan cara amortised on a systematic basis that is consistent
sistematis sejalan dengan penyerahan barang atau jasa with the transfer of the goods or services to which
yang terkait dengan aset tersebut. such asset relates.
Kelompok Usaha telah menetapkan bahwa komisi yang The Group has determined that commissions paid to
dibayarkan kepada pialang dan agen pemasaran atas brokers and marketing agents on the sale of real
penjualan real estat ditangguhkan ketika pemulihan estate are deferred when recovery is reasonably
dapat dilakukan dan dicatat ke beban pada periode di expected and are charged to expense in the period
mana pendapatan terkait diakui sebagai perolehan. in which the related revenue is recognized as
Beban komisi yang tidak memenuhi syarat untuk earned. Commission expense which did not qualify
dikapitalisasi dimasukkan ke dalam akun “beban for capitalization is included in the “selling
penjualan” pada laporan laba rugi dan penghasilan expenses” account in the consolidated statements of
komprehensif lain konsolidasian. profit or loss and other comprehensive income.
Pada tahun 2024, tidak terdapat kapitalisasi biaya untuk In 2024, there are no capitalization of costs to
memperoleh kontrak. obtain a contract.
Beban pokok penjualan real estat terdiri dari biaya The cost of sales of the real estate consists of the
perolehan dan pengeluaran-pengeluaran lain untuk acquisition cost and other expenditures relating to
pengembangan tanah dan bangunan. its land and building development.
Beban diakui pada periode terjadinya. Expenses are recognized in the period they are
incurred.
Page 41
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/31 Exhibit E/31
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
u. Mata Uang Asing u. Foreign Currency
Transaksi dalam mata uang selain Rupiah dijabarkan ke Transactions denominated in currencies other than
Rupiah dengan kurs yang berlaku pada tanggal transaksi. Rupiah are translated into Rupiah at the exchange
Pada tanggal pelaporan, aset dan liabilitas moneter rate prevailing at the dates of the transactions. At
dalam mata uang selain Rupiah dijabarkan dengan kurs the reporting date, monetary assets and liabilities
yang berlaku pada tanggal tersebut. Keuntungan dan in currencies other than Rupiah are translated at the
kerugian yang dihasilkan dari penyelesaian transaksi exchange rates prevailing at that date. Foreign
tersebut dan dari penjabaran dengan kurs akhir periode exchange gains and losses resulting from the
aset dan liabilitas moneter dalam mata uang selain settlement of such transactions and from the
Rupiah diakui dalam laba rugi. translation at period-end exchange rates of
monetary assets and liabilities denominated in
currencies other than Rupiah are recognized in
profit or loss.
Kurs yang digunakan pada tanggal 30 Juni 2024 dan 31 The exchange rates used as of June 30, 2024 and
Desember 2023 adalah sebagai berikut: December 31, 2023 were as follows:
30 Jun/ Jun 30, Des 31/ Dec 31,
2024 2023
1 Dolar Amerika Serikat (USD) 16.421 15.416 1 United States Dollar (USD)
1 Euro (EUR) 17.554 17.140 1 Euro (EUR)
1 Dolar Singapura (SGD) 12.096 11.712 1 Singapore Dollar (SGD)
v. Biaya Pinjaman v. Borrowing Costs
Biaya pinjaman yang digunakan baik secara langsung Borrowing costs, either directly or indirectly used in
maupun tidak langsung dalam membiayai pembangunan financing the construction of a qualifying asset, are
aset kualifikasi, dikapitalisasi sampai dengan saat capitalized up to the date when construction is
konstruksi selesai. Untuk pinjaman yang secara khusus complete. For borrowings that are specific to the
digunakan untuk perolehan suatu aset kualifikasi, acquisition of a qualifying asset, the amount to be
jumlah yang dikapitalisasi ditentukan sebagai biaya capitalized is determined as the actual borrowing
pinjaman aktual yang terjadi selama periode berjalan, costs incurred during the period, less any income
dikurangi pendapatan yang diperoleh dari investasi earned from the temporary investment of such
sementara dari pinjaman tersebut. Untuk pinjaman yang borrowings. For borrowings that are not specific to
tidak secara spesifik digunakan untuk perolehan suatu the acquisition of a qualifying asset, the amount to
aset kualifikasi, jumlah yang dikapitalisasi ditentukan be capitalized is determined by applying a
dengan menggunakan tingkat kapitalisasi terhadap capitalization rate to the amount expensed on the
jumlah yang dibebankan pada aset kualifikasi. Semua qualifying asset. All other borrowing costs are
biaya pinjaman lainnya dibebankan pada saat expensed as incurred.
terjadinya.
w. Pajak w. Taxes
Pajak Final Final Tax
Penghasilan yang telah dikenakan pajak penghasilan Income which have been imposed with final tax.
final. Beban pajak final diakui dalam laba rugi dan Final tax expense is recognized in profit or loss and
disajikan sebagai bagian yang terpisah. Selisih antara is presented as a separate line item. The difference
jumlah pajak final yang terhutang dengan total pajak between the final tax payable with the total final
final dalam laporan laba rugi dan penghasilan tax in the consolidated statement of profit or loss
komprehensif lain konsolidasian diakui sebagai pajak and other comprehensive income is recognized as
dibayar di muka atau utang pajak. Pajak final berada di prepaid tax or tax payable. Final tax is outside the
luar lingkup PSAK 212, "Pajak Penghasilan" sehingga scope of PSAK 212, “Income Taxes” thus no deferred
tidak ada aset atau liabilitas pajak tangguhan yang tax assets or liabilities are recognized.
diakui.
Page 42
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/32 Exhibit E/32
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
w. Pajak (Lanjutan) w. Taxes (Continued)
Pajak Penghasilan Income Tax
Beban pajak penghasilan terdiri dari pajak penghasilan The income tax expense comprises current and
kini dan pajak penghasilan tangguhan. Beban pajak deferred income tax. Income tax expense is
penghasilan diakui dalam laba rugi, kecuali untuk recognized in profit or loss, except to the extent
transaksi yang berhubungan dengan transaksi yang that it relates to items recognized directly in equity
diakui langsung dalam ekuitas atau penghasilan or other comprehensive income in which case it is
komprehensif lain, dalam hal ini diakui dalam ekuitas recognized in equity or other comprehensive
atau penghasilan komprehensif lain. income.
Pajak penghasilan kini dihitung dengan menggunakan The current income tax is calculated using tax rates
tarif pajak yang berlaku pada tanggal posisi keuangan. that have been enacted at the financial position
date.
Pajak tangguhan diukur dengan menggunakan tarif Deferred income tax is determined using tax rates
pajak yang berlaku atau secara substantif berlaku pada that have been enacted or substantially enacted at
tanggal laporan posisi keuangan konsolidasian dan the consolidated statements of financial position
diharapkan akan berlaku pada saat aset pajak date and are expected to be applied when the
tangguhan dipulihkan atau liabilitas pajak tangguhan related deferred income tax asset is realised or the
diselesaikan. deferred income tax liability is settled.
Aset pajak tangguhan diakui apabila besar kemungkinan Deferred tax assets are recognised only if it is
jumlah penghasilan kena pajak di masa mendatang akan probable that future taxable amounts will be
memadai untuk dikompensasi dengan perbedaan available to utilized those temporary differences
temporer dan rugi fiskal yang masih dapat and the unused tax losses carried forward.
dimanfaatkan.
x. Dividen x. Dividends
Dividen diakui pada saat dividen secara legal menjadi Dividends are recognized when they become legally
terutang. Pembagian dividen interim menjadi terutang payable. Interim dividends distribution are
pada saat diumumkan oleh Direksi. Pembagian dividen recognized when approved by the Directors. Final
final menjadi terutang pada saat disetujui oleh para dividends distribution are recognized when
pemegang saham pada saat Rapat Umum Pemegang approved by the shareholders at the Shareholders
Saham. General Meeting.
y. Laba (rugi) per Saham Dasar y. Basic earnings (loss) per Share
Laba (rugi) per saham dasar dihitung dengan membagi Basic earnings (loss) per share are calculated by
laba (rugi) neto konsolidasian kepada pemilik entitas dividing consolidated net profit (loss) attributable
induk dengan rata-rata tertimbang jumlah lembar to the owners of the parent company by the
saham biasa yang beredar pada tahun bersangkutan. weighted average number of ordinary shares
outstanding during the related year.
Page 43
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/33 Exhibit E/33
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
z. Pelaporan Segmen z. Segment Reporting
Suatu segmen adalah suatu unsur yang dapat A segment is a distinguishable component of the
dibedakan dari Kelompok Usaha yang beroperasi baik Group that is engaged either in providing certain
di dalam menghasilkan produk dan jasa tertentu products and service (business segment), or in
(segmen bisnis), atau di dalam menghasilkan produk providing products and service within a particular
dan jasa di antara lingkungan ekonomi tertentu economic environment (geographical segment),
(segmen geografis), yang merupakan subjek manfaat which is subject to rewards and risks that are
dan risiko yang berbeda dari segmen-segmen lainnya. different from other segments. Operating
Segmen operasi dilaporkan secara konsisten dengan segments are reported consistently with the
pelaporan internal yang diberikan kepada pengambil internal reporting provided to the chief operating
keputusan pimpinan operasi. Pengambil keputusan decision-maker. The chief operating decision-
pimpinan operasi, yang bertanggungjawab di dalam maker, who is responsible for allocating resources
mengalokasikan sumber daya dan menilai kinerja and assessing performance of the operating
segmen operasi, telah diidentifikasi sebagai komite segments, has been identified as the steering
pengendali yang membuat keputusan strategis. committee that makes strategic decisions.
aa. Provisi aa. Provision
Provisi diakui ketika: Kelompok Usaha memiliki A provision is recognized when: the Group has a
kewajiban hukum atau konstruktif masa kini sebagai present legal or constructive obligation as a result
akibat peristiwa masa lalu; terdapat kemungkinan of past events; it is probable that an outflow of
besar penyelesaian kewajiban tersebut mengakibatkan resources will be required to settle the obligation;
arus keluar sumber daya; dan jumlah kewajiban and the amount has been reliably estimated. A
tersebut dapat diukur secara andal. Provisi tidak diakui provision is not recognized for future operating
untuk kerugian operasi masa depan. losses.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian sesuai dengan The preparation of the consolidated financial
Standar Akuntansi Keuangan di Indonesia mewajibkan statements, in conformity with Indonesian Financial
manajemen untuk membuat pertimbangan, estimasi dan Accounting Standards, requires management to make
asumsi yang mempengaruhi jumlah-jumlah yang dilaporkan judgments, estimations and assumptions that affect
dalam laporan keuangan. Sehubungan dengan adanya amounts reported therein. Due to the inherent
ketidakpastian yang melekat dalam membuat estimasi, uncertainty in making estimates, actual results
hasil sebenarnya yang dilaporkan di masa mendatang dapat reported in future periods may differ from those
berbeda dengan jumlah estimasi yang dibuat. estimates.
Kelompok Usaha mendasarkan asumsi dan estimasi pada The Group based its assumptions and estimates on
parameter yang tersedia pada saat laporan keuangan parameters available when the consolidated financial
konsolidasian disusun. Asumsi dan situasi mengenai statements were prepared. Existing circumstances and
perkembangan masa depan mungkin berubah akibat assumptions about future developments may change due
perubahan pasar atau situasi diluar kendali Kelompok to market changes or circumstances arising beyond the
Usaha. Perubahan tersebut dicerminkan dalam asumsi control of the Group. Such changes are reflected in the
terkait pada saat terjadinya. assumptions as they occur.
Page 44
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/34 Exhibit E/34
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
a. Pertimbangan di dalam penerapan kebijakan a. Judgments made in applying accounting policies
akuntansi
Pajak Penghasilan Income Taxes
Kelompok Usaha memiliki eksposur pajak penghasilan. The Group has exposure to income taxes. Significant
Pertimbangan signifikan diperlukan di dalam judgment is involved in determining the provision
menentukan provisi pajak penghasilan. Ada beberapa for income taxes. There are certain transactions and
transaksi dan penghitungan di mana penentuan pajak computations for which the ultimate tax
akhir adalah tidak pasti selama kegiatan usaha biasa. determination is uncertain during the ordinary
Kelompok Usaha mengakui liabilitas bagi isu course of business. The Group recognizes liabilities
perpajakan yang diharapkan berdasarkan estimasi for expected tax issues based on estimates of
apakah pajak tambahan akan jatuh tempo. Apabila whether additional taxes will be due. Where the
terdapat perbedaan perhitungan pajak dengan jumlah final tax outcome of these matters is different from
yang telah dicatat, maka jumlah tersebut akan the amounts that were initially recognized, such
berdampak pada pajak penghasilan kini dan provisi differences will impact the current income tax and
pajak tangguhan di dalam periode di mana penentuan deferred tax provisions in the period in which such
tersebut dibuat. determination is made.
Klasifikasi Properti Classification of Property
Kelompok Usaha menentukan apakah suatu properti The Group determines whether a property is
diklasifikasikan sebagai properti investasi atau aset classified as investment property or property, plant
tetap atau properti persediaan: and equipment or inventory property:
• Properti investasi terdiri atas tanah dan bangunan • Investment property comprises of land and
(terutama kantor, gudang komersial dan retail buildings (particularly offices, commercial
(properti)) yang tidak digunakan secara substansial warehouse and retail (property)) that are not
untuk digunakan oleh, atau dalam operasional occupied substantially for use by, or in the
Kelompok Usaha, maupun untuk dijual dalam operations of the Group, nor for sale in the
kegiatan usaha umum, tetapi dimiliki terutama ordinary course of business, but are held
untuk mendapatkan pendapatan sewa dan primarily to earn rental income and capital
kenaikan nilai modal. Bangunan ini secara appreciation. These buildings are substantially
substansial disewakan kepada penyewa dan tidak rented to tenants and not intended to be sold in
dimaksudkan untuk dijual dalam kegiatan usaha the ordinary course of business.
umum.
• Aset tetap terdiri dari tanah, bangunan, prasarana, • Property, plant and equipment comprises of
mesin dan peralatan, perabotan dan perlengkapan land, buildings, leasehold improvements,
kendaraan, dan aset tetap dalam penyelesaian machineries and equipment, furnitures and
yang digunakan dalam kegiatan operasi Kelompok fixtures, motor vehicles and constructions in
Usaha, tidak untuk dijual dalam kegiatan bisnis progress which are occupied substantially for use
Kelompok Usaha, dan tidak digunakan untuk by, or in the operations of, the Group, and not
memperoleh pendapatan sewa. for sale in the ordinary course of business, but
are held primarily not to earn rental income.
• Properti persediaan terdiri atas properti yang • Inventory property comprises property that is
dimiliki untuk tujuan dijual dalam kegiatan usaha held for sale in the ordinary course of business.
umum. Pada prinsipnya, ini adalah properti hunian, Principally, this is residential, shophouses and
ruko dan pabrik yang dikembangkan Kelompok factory that the Group develops and intends to
Usaha dan dimaksudkan untuk dijual sebelum sell before or on completion of construction.
maupun sesudah proses pembangunan selesai.
Page 45
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/35 Exhibit E/35
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi b. Key sources of estimation uncertainty
Penyisihan Kerugian Penurunan Nilai Piutang Usaha dan Allowance for Impairment losses of Trade
Piutang Lain-lain dari Pihak Ketiga Receivables and Other Receivables from Third
Parties
Kelompok Usaha mengevaluasi penggunaan cadangan The Group evaluates the use of allowance for
kerugian ekspektasian sepanjang taksiran umur piutang expected losses over the estimated age of the
untuk seluruh piutang usaha dan piutang lain-lain. receivables for all trade receivables and other
Untuk mengukur kerugian kredit ekspektasian, piutang receivable. To measure expected credit losses,
usaha dan piutang lain-lain dikelompokkan berdasarkan trade receivables and other receivables are grouped
karakteristik risiko kredit dan jatuh tempo yang serupa. based on similar credit risk characteristics and
Ketika melakukan penilaian atas cadangan kerugian maturity dates. When assessing the allowance for
kredit ekspektasian, Kelompok Usaha mengevaluasi expected credit losses, the Group evaluates the risk
risiko gagal bayar yang mungkin terjadi sepanjang of default that may occur over the expected life of
perkiraan usia instrumen keuangan dalam menentukan the financial instrument in determining the amount
jumlah kerugian kredit ekspektasian dengan of expected credit losses taking into account the
mempertimbangkan ketersediaan informasi kejadian availability of information on past events, current
masa lalu, kondisi terkini dan perkiraan atas kondisi conditions and estimates of future economic
ekonomi di masa depan. conditions.
Nilai tercatat piutang usaha dari pihak ketiga Kelompok The carrying amount of the Group’s trade
Usaha sebelum penyisihan kerugian penurunan nilai receivables from third parties before allowance
pada tanggal 30 Juni 2024 dan 31 Desember 2023 for impairment losses as of June 30, 2024
masing-masing sebesar Rp 864.351.025.073 dan and December 31, 2023 amounted to
Rp 691.052.533.052. Penjelasan lebih rinci diungkapkan Rp 864,351,025,073 and Rp 691,052,533,052,
dalam Catatan 5. Nilai tercatat dari piutang lain-lain respectively. Further details are shown in Note 5.
Kelompok Usaha dari pihak ketiga sebelum penyisihan The carrying amount of the Group’s other
kerugian penurunan nilai pada tanggal 30 Juni 2024 receivables from third parties before allowance for
dan 31 Desember 2023 masing-masing sebesar impairment losses as of June 30, 2024 and
Rp 55.829.262.826 dan Rp 52.983.812.272. Penyisihan December 31, 2023 amounted to Rp 55,829,262,826
kerugian penurunan nilai piutang lain-lain dari pihak and Rp 52,983,812,272, respectively. The allowance
ketiga pada tanggal 30 Juni 2024 dan 31 Desember 2023 for impairment losses of other receivable from
masing-masing sebesar Rp 9.587.076.361. third parties as of June 30, 2024 and December 31,
2023 amounted to Rp 9,587,076,361, respectively.
Estimasi Total Biaya Pengembangan dari Proyek Kendal Estimating Total Development Cost of Kendal
Industrial Park Tahap 1 Industrial Park Phase 1 Project
Dikarenakan sifat dari aktivitas pengembangan dan Due to the nature of development activity and, in
secara khusus, jangka waktu dari siklus pengembangan particular, the length of the development cycle in
dari Proyek Kendal Industrial Park (KIP) Tahap 1, Kendal Industrial Park (KIP) Phase 1 Project, the
Kelompok Usaha harus melakukan estimasi dari biaya Group has to make estimates of the costs to
penyelesaian pengembangan, seperti pembelian tanah complete developments, such as future land
di masa yang akan datang dan biaya infrastruktur. purchases and infrastructure costs. There is a degree
Terdapat tingkatan dari ketidakpastian yang melekat of inherent uncertainty in making such estimates.
dalam pembuatan estimasi tersebut.
Page 46
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/36 Exhibit E/36
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi (Lanjutan) b. Key sources of estimation uncertainty (Continued)
Penyusutan Aset Tetap Depreciation of Property, Plant and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property, plant and equipment are
menggunakan metode garis lurus dan metode saldo depreciated on a straight-line and double-declining-
menurun ganda berdasarkan taksiran masa manfaat balance methods over their estimated useful lives.
ekonomisnya. Manajemen Kelompok Usaha The Group’s management properly estimates the
mengestimasi masa manfaat ekonomi aset tetap antara useful lives of these property, plant and equipment
3 tahun sampai dengan 30 tahun. Ini adalah umur yang within 3 to 30 years. These are common life
secara umum diharapkan dalam industri dimana expectancies applied in the industries where the
Kelompok Usaha menjalankan bisnisnya. Perubahan Group conducts their business. Changes in the
tingkat pemakaian dan perkembangan teknologi dapat expected level of usage and technological
mempengaruhi masa manfaat ekonomis dan nilai sisa development could impact the economic useful lives
aset, dan karenanya biaya penyusutan masa depan and the residual values of these assets, and
mungkin direvisi. Nilai buku bersih atas aset tetap therefore future depreciation charges could be
Kelompok Usaha pada tanggal 30 Juni 2024 revised. The net book value of the Group’s property,
dan 31 Desember 2023 masing-masing sebesar plant and equipment as of June 30, 2024
Rp 2.028.949.260.612 dan Rp 2.046.245.446.530. and December 31, 2023 amounted to
Penjelasan lebih rinci diungkapkan dalam Catatan 10. Rp 2,028,949,260,612 and Rp 2,046,245,446,530,
respectively. Further details are shown in Note 10.
Penyusutan Properti Investasi Depreciation of Investment Properties
Biaya perolehan properti investasi disusutkan dengan The costs of investment properties are depreciated
menggunakan metode garis lurus berdasarkan taksiran on a straight-line method over their estimated
masa manfaat ekonomisnya. Manajemen Kelompok useful lives. The Group’s management properly
Usaha mengestimasi masa manfaat ekonomi properti estimates the useful lives of these investment
investasi sampai 20 tahun. Ini adalah umur yang secara properties within 20 years. These are common life
umum diharapkan dalam industri dimana Kelompok expectancies applied in the industries where the
Usaha menjalankan bisnisnya. Perubahan tingkat Group conducts their business. Changes in the
pemakaian dan perkembangan teknologi dapat expected level of usage and technological
mempengaruhi masa manfaat ekonomis dan nilai sisa development could impact the economic useful lives
aset, dan karenanya biaya penyusutan masa depan and the residual values of these assets, and
mungkin direvisi. Nilai buku neto atas properti investasi therefore future depreciation charges could be
Kelompok Usaha pada tanggal 30 Juni 2024 dan 31 revised. The net book value of the Group’s
Desember 2023 masing-masing sebesar Rp investment properties as of June 30, 2024 and
77.317.801.345 dan Rp 80.415.251.737. Penjelasan December 31, 2023 amounted to Rp 77,317,801,345
lebih rinci diungkapkan dalam Catatan 11. and Rp 80,415,251,737, respectively. Further details
are shown in Note 11.
Pensiun dan Imbalan Kerja Pension and Employee Benefits
Nilai kini liabilitas imbalan pasca kerja bergantung pada The present value of the post-employment benefits
faktor-faktor yang ditetapkan berdasarkan basis liabilities depends on a number of factors that are
aktuaria dengan menggunakan sejumlah asumsi. Asumsi determined on an actuarial basis using a number of
yang digunakan di dalam menetapkan biaya/ assumptions. These assumptions used in determining
(pendapatan) bersih pensiun meliputi tingkat suku the net cost/(income) for pensions include the
bunga diskon dan tingkat kenaikan gaji di masa depan. discount rate and future salary increase rate. Any
Semua perubahan di dalam asumsi-asumsi ini akan changes in these assumptions will have an impact on
berdampak pada nilai kini liabilitas imbalan pasca kerja. the carrying amount of the post-employment
benefits liabilities.
Page 47
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/37 Exhibit E/37
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi (Lanjutan) b. Key sources of estimation uncertainty (Continued)
Pensiun dan Imbalan Kerja (Lanjutan) Pension and Employee Benefits (Continued)
Kelompok Usaha menetapkan tingkat suku bunga yang The Group determines the appropriate discount rate
sesuai dan kenaikan tingkat gaji di masa depan pada tiap and future salary increase rate at the end of each
akhir periode pelaporan. Tingkat suku bunga adalah tingkat reporting period. The discount rate is the interest rate
suku bunga yang harus digunakan untuk menetapkan arus that should be used to determine the present value of
kas keluar masa depan yang diharapkan yang disyaratkan estimated future cash outflows expected to be required
untuk menyelesaikan liabilitas imbalan pasca kerja. Di to settle the post-employment benefits liabilities. In
dalam menetapkan tingkat suku bunga yang sesuai, determining the appropriate discount rate, the Group
Kelompok Usaha mempertimbangkan tingkat suku bunga considers the interest rates of government bonds that
obligasi pemerintah yang didenominasi oleh mata uang di are denominated in the currency in which the benefits
mana manfaat tersebut akan dibayarkan dan memiliki will be paid and that have terms to maturity
syarat-syarat jatuh tempo yang mendekati syarat-syarat approximating the terms of the related post-
liabilitas imbalan pasca kerja terkait. employment benefits liabilities.
Tingkat kenaikan gaji di masa depan ditentukan dengan For the future salary increase rate, the Group collects
mengumpulkan semua data historis terkait dengan all historical data related to the changes in salary base
perubahan dasar gaji dan menyesuaikannya pada rencana and adjusts it for future business plans.
bisnis di masa depan.
Sementara Kelompok Usaha berkeyakinan bahwa asumsi While the Group believes that their assumptions are
tersebut adalah wajar dan sesuai, perbedaan signifikan reasonable and appropriate, significant differences in
pada hasil aktual atau perubahan signifikan dalam asumsi the Group’s actual experiences or significant changes in
yang ditetapkan Kelompok Usaha dapat mempengaruhi the Group’s assumptions may materially affect their
secara material liabilitas imbalan kerja karyawan yang estimated employee benefits liabilities and net
diestimasi dan beban imbalan kerja karyawan neto. Nilai employee benefit expense. The carrying amount of the
tercatat atas liabilitas imbalan kerja karyawan Kelompok Group’s employee benefits liabilities as of June 30,
Usaha pada tanggal 30 Juni 2024 dan 31 Desember 2023 2024 and December 31, 2023 amounted to
masing-masing sebesar Rp 132.104.209.457 dan Rp 132,104,209,457 and Rp 122,463,449,525,
Rp 122.463.449.525. Penjelasan lebih rinci diungkapkan respectively. Further details are shown in Note 19.
dalam Catatan 19.
Tagihan Pajak Penghasilan dan Keberatan dan Banding atas Claims for Income Tax Refund and Tax Assessment
Hasil Pemeriksaan Pajak under Objection and Appeals
Berdasarkan peraturan perpajakan yang berlaku saat ini, Based on the tax regulations currently enacted, the
manajemen mempertimbangkan apakah jumlah yang management judged if the amounts recorded under the
tercatat dalam akun di atas dapat dipulihkan dan direstitusi above account are recoverable and refundable by the
oleh Kantor Pajak. Penjelasan lebih rinci diungkapkan Tax Office. Further details are disclosed in
dalam Catatan 17. Note 17.
Penentuan Harga Transaksi Determining the Transaction Price
Terdapat elemen pembiayaan signifikan pada penjualan An element of significant financing is deemed present
properti real estat Kelompok Usaha. Dalam penentuan for the Group’s sale of real estate properties. In
harga transaksi, Kelompok Usaha melakukan penyesuaian determining the transaction price, the Group adjusts
pada pertimbangan perjanjian pada pengaruh dari the promised consideration for the effects of the
pembiayaan signifikan menggunakan tarif diskonto yang significant financing component using a discount rate
dapat tercermin pada transaksi pembiayaan yang terpisah that would be reflected in a separate financing
antara Kelompok Usaha dengan pihak pembeli pada transaction between the Group and its customer at
permulaan kontrak, sehingga mencerminkan karakteristik contract inception, such that it reflects the credit
kredit dari pihak yang menerima pembiayaan dalam characteristics of the party receiving financing in the
kontrak tersebut. contract.
Pendapatan real estat Kelompok Usaha adalah sebesar The Group’s real estate revenues amounted to
Rp 1.379.847.104.237 dan Rp 977.033.193.722 masing- Rp 1,379,847.104.237 and Rp 977,033,193,722 for the
masing untuk periode enam bulan yang berakhir six months period ended June 30, 2024 and 2023,
30 Juni 2024 dan 2023. Penjelasan lebih rinci diungkapkan respectively. Further details are shown in Note 26.
dalam Catatan 26.
Page 48
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/38 Exhibit E/38
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Kas 2.300.281.050 2.237.486.897 Cash on hand
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 509.345.963.199 269.472.625.014 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 68.694.787.259 74.165.026.545 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 41.314.108.556 34.345.759.159 (Persero) Tbk
PT Bank CIMB Niaga Tbk 17.647.333.799 9.389.058.958 PT Bank CIMB Niaga Tbk
PT Bank Permata Tbk 15.542.529.989 11.662.009.656 PT Bank Permata Tbk
PT Bank Jtrust Indonesia Tbk 9.253.488.726 3.322.242.480 PT Bank Jtrust Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indoesia
(Persero) Tbk 9.165.653.061 21.760.572.358 (Persero) Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 7.427.302.984 - Indonesia Tbk
PT Bank OCBC NISP Tbk 5.420.632.688 14.635.107.314 PT Bank OCBC NISP Tbk
PT Bank Danamon Indonesia Tbk 5.231.149.759 1.368.479.083 PT Bank Danamon Indonesia Tbk
PT Bank Maybank Indonesia Tbk 2.631.372.579 725.664.617 PT Bank Maybank Indonesia Tbk
PT Bank Nationalnobu Tbk 2.073.392.557 96.317.929 PT Bank Nationalnobu Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 1.676.719.187 1.261.861.205 Jawa Barat dan Banten Tbk
PT Bank Capital Indonesia Tbk 1.218.792.099 1.081.361.773 PT Bank Capital Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 843.080.747 820.399.439 (Persero) Tbk
PT Bank Pan Indonesia Tbk 656.720.005 645.635.622 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah 114.473.001 182.238.446 Jawa Tengah
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk 65.749.719 765.932.619 Internasional Tbk
PT Bank KB Bukopin Tbk 6.322.683 6.502.683 PT Bank KB Bukopin Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 2.266.114 2.566.114 Internasional Tbk
698.331.838.711 445.709.361.014
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 4.018.102.110 5.197.869.758 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 830.103.554 779.064.826 (Persero) Tbk
PT Bank Central Asia Tbk 707.154.929 205.188.501 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 437.221.769 3.467.108.347 PT Bank OCBC NISP Tbk
PT Bank Pan Indonesia Tbk 97.251.074 92.206.179 PT Bank Pan Indonesia Tbk
6.089.833.436 9.741.437.611
Dolar Singapura Singapore Dollar
PT Bank OCBC NISP Tbk - 6.051.943.006 PT Bank OCBC NISP Tbk
Total kas di bank 704.421.672.147 461.502.741.631 Total cash in banks
Page 49
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/39 Exhibit E/39
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 329.500.000.000 139.000.000.000 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 283.324.936.404 230.111.824.354 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 75.400.000.000 137.200.000.000 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 35.000.000.000 23.500.000.000 PT Bank Permata Tbk
PT Bank Central Asia Tbk 31.450.000.000 24.750.000.000 PT Bank Central Asia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 28.300.000.000 20.800.000.000 Jawa Barat dan Banten Tbk
PT Bank Jtrust Indonesia Tbk 18.000.000.000 5.000.000.000 PT Bank Jtrust Indonesia Tbk
PT Bank OCBC NISP Tbk 17.500.000.000 16.000.000.000 PT Bank OCBC NISP Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 14.500.000.000 15.500.000.000 Bank Indonesia Tbk
PT Bank Capital Indonesia Tbk 11.000.000.000 8.000.000.000 PT Bank Capital Indonesia Tbk
PT Allo Bank Indonesia Tbk 5.000.000.000 - PT Allo Bank Indonesia Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 3.433.000.000 3.433.000.000 Internasional Tbk
PT Bank Syariah Indonesia Tbk 3.000.000.000 1.500.000.000 PT Bank Syariah Indonesia Tbk
PT Bank Pan Indonesia Tbk 2.000.000.000 - PT Bank Pan Indonesia Tbk
857.407.936.404 624.794.824.354
Dolar Amerika Serikat United States Dollar
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 5.843.726.491 6.166.400.000 Bank Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 18.063.100.000 - Jawa Barat dan Banten Tbk
23.906.826.491 6.166.400.000
Total deposito berjangka 881.314.762.895 630.961.224.354 Total time deposits
Total 1.588.036.716.092 1.094.701.452.882 Total
Kisaran tingkat bunga tahunan deposito berjangka adalah Ranges of annual interest rates of time deposits are as
sebagai berikut: follows:
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Rupiah 2,25% - 7,25% 1,90% - 6,50% Rupiah
Dolar Amerika Serikat 1,25% - 5,00% 0,75% - 5,00% United States Dollar
Kas telah diasuransikan terhadap risiko kehilangan dan Cash is covered by insurance against losses and other
risiko kerugian lainnya dengan nilai pertanggungan sebesar risks with insurance coverage of Rp 31,600,000,000 as
Rp 31.600.000.000 pada tanggal 30 Juni 2024 dan 31 of June 30, 2024 and December 31, 2023. The Group’s
Desember 2023. Manajemen Kelompok Usaha berpendapat management believes that the insurance coverage is
bahwa nilai pertanggungan tersebut cukup untuk menutupi adequate to cover possible losses arising from such
kemungkinan kerugian atas risiko tersebut. risks.
Seluruh rekening bank dan deposito berjangka ditempatkan All cash in banks and time deposits are placed in third-
pada bank pihak ketiga. party banks.
Page 50
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/40 Exhibit E/40
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA DARI PIHAK KETIGA - NETO 5. TRADE RECEIVABLES FROM THIRD PARTIES - NET
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Rumah dan tanah matang 451.050.334.460 193.815.266.861 Houses and developed land
Pembangkit tenaga listrik 162.942.606.173 154.975.462.441 Power plant
Ruang perkantoran dan
rumah toko (ruko) 88.951.258.311 98.501.219.060 Office and shop houses
Tanah dan bangunan pabrik 32.797.472.073 142.526.565.363 Land and factory buildings
Jasa dan pemeliharaan 61.487.607.048 54.605.320.943 Service and maintenance
Apartemen 33.157.202.138 30.126.254.231 Apartment
Golf 469.028.706 782.236.895 Golf
Lain-lain 33.495.516.164 15.720.207.258 Others
Total 864.351.025.073 691.052.533.052 Total
Dikurangi: Penyisihan kerugian Less: Allowance for impairment
penurunan nilai 13.571.793.780 13.571.793.780 losses
Neto 850.779.231.293 677.480.739.272 Net
Dikurangi: Bagian jangka pendek 772.935.837.829 566.347.116.090 Less: Current portion
Bagian jangka panjang 77.843.393.464 111.133.623.182 Non-current portion
Analisis umur piutang usaha dari pihak ketiga adalah The aging analysis of trade receivables from third
sebagai berikut: parties is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Belum jatuh tempo 705.086.743.440 556.908.295.490 Not yet due
> 1 bulan – 3 bulan 105.607.274.056 110.318.977.058 > 1 month – 3 months
> 3 bulan – 6 bulan 36.407.599.139 9.055.657.509 > 3 months – 6 months
> 6 bulan 17.249.408.438 14.769.602.995 > 6 months
Total 864.351.025.073 691.052.533.052 Total
Mutasi dari penyisihan kerugian penurunan nilai atas The
a movements of allowance for impairment losses of
piutang usaha dari pihak ketiga adalah sebagai berikut: trade receivables from third parties are as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 13.571.793.780 21.129.203.208 Beginning balance
Reversal - ( 945.748.510) Reversal
Penambahan penyisihan Additional allowance
pada tahun berjalan - 898.895.630 during the year
Penghapusan - ( 7.510.556.548) Write–off
Saldo akhir 13.571.793.780 13.571.793.780 Ending balance
Piutang usaha jangka panjang sebesar Rp 77.843.393.464 The non-current trade receivables amounting to
dan Rp 111.133.623.182 masing-masing pada tanggal Rp 77.843.393.464 and Rp 111,133,623,182 as of June
30 Juni 2024 dan 31 Desember 2023 memiliki jatuh tempo 30, 2024 and December 31, 2023, respectively, have
antara 2 sampai dengan 3 tahun setelah tanggal pelaporan. maturities between 2 to 3 years after the reporting
dates.
Page 51
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/41 Exhibit E/41
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA DARI PIHAK KETIGA – NETO (Lanjutan) 5. TRADE RECEIVABLES FROM THIRD PARTIES – NET
(Continued)
Berdasarkan hasil penelaahan terhadap keadaan piutang Based on the review of the status of the individual
masing-masing pelanggan pada akhir tahun, manajemen receivable accounts at the end of each year, the Group’s
Kelompok Usaha berkeyakinan bahwa penyisihan kerugian management believes that the allowance for
penurunan nilai tersebut cukup untuk menutup impairment losses is adequate to cover the possibility
kemungkinan kerugian atas tidak tertagihnya piutang usaha. of losses from non-collectibility of trade receivables.
Sebagian piutang usaha dijadikan jaminan atas pinjaman Certain trade receivables are used as collateral of long-
bank jangka panjang (Catatan 14). term bank loans (Notes 14).
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, seluruh As of June 30, 2024 and December 31, 2023, all trade
piutang usaha dari pihak ketiga berdenominasi Rupiah. receivables from third parties are denominated in
Rupiah.
6. PERSEDIAAN 6. INVENTORIES
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Tanah 1.044.823.344.365 1.058.617.532.065 Land
Rumah dan bangunan dalam Houses and buildings under
konstruksi 120.989.148.913 151.860.740.090 construction
Houses and buildings available
Rumah dan bangunan siap jual 258.055.030.012 237.633.106.677 for sale
Lain-lain 18.645.238.896 24.863.578.054 Others
Total 1.442.512.762.186 1.472.974.956.886 Total
Mutasi persediaan tanah adalah sebagai berikut: Land inventories movement is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 1.058.617.532.065 1.044.163.399.237 Beginning balance
Penambahan 595.524.640.645 621.840.510.820 Addition
Pembebanan ke beban pokok Charged to cost of sales
penjualan dan pendapatan jasa ( 609.318.828.345) ( 607.386.377.992) and service revenue
Saldo akhir 1.044.823.344.365 1.058.617.532.065 Ending balance
Mutasi persediaan rumah dan bangunan dalam konstruksi: Houses and buildings under construction inventories
movement is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 151.860.740.090 178.279.321.701 Beginning balance
Penambahan 21.331.862.655 81.443.520.681 Addition
Pengurangan ( 52.203.453.832) ( 107.862.102.292) Deduction
Saldo akhir 120.989.148.913 151.860.740.090 Ending balance
Mutasi persediaan rumah dan bangunan siap jual: Houses and buildings available for sale inventories
movement is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 237.633.106.677 198.936.577.376 Beginning balance
Penambahan 99.105.546.958 161.874.168.836 Addition
Pembebanan ke beban pokok Charged to cost of sales
penjualan dan pendapatan jasa ( 78.683.623.623) ( 123.177.639.535) and service revenue
Saldo akhir 258.055.030.012 237.633.106.677 Ending balance
Page 52
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/42 Exhibit E/42
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PERSEDIAAN (Lanjutan) 6. INVENTORIES (Continued)
Manajemen Kelompok Usaha berkeyakinan bahwa The Group’s management believes that the inventories
persediaan dapat direalisasi sesuai jumlah di atas dan can be realized according to the amount above and
karenanya tidak perlu ada penyisihan penurunan nilai therefore, no allowance for impairment in inventories
persediaan. is needed.
Sebagian persediaan berupa tanah dan bangunan yang Certain land and building inventories located in
berlokasi di Cikarang digunakan sebagai jaminan atas Cikarang are used as collateral of long-term bank loan
pinjaman bank jangka panjang (Catatan 14). (Note 14).
Persediaan rumah dan bangunan telah diasuransikan Houses and buildings inventories are covered
terhadap risiko kerugian akibat kebakaran dan risiko by insurance against losses by fire and other
kerugian lainnya dengan nilai pertanggungan sebesar risks under blanket policies for approximately
Rp 529.059.011.261 masing - masing pada tanggal 30 Juni Rp 529,059,011,261 as of June 30, 2024 and
2024 dan 31 Desember 2023. Manajemen Kelompok Usaha December 31, 2023, respectively. The Group’s
berkeyakinan bahwa nilai pertanggungan tersebut cukup management believes that the insurance coverage is
untuk menutupi kemungkinan kerugian dari risiko tersebut. adequate to cover possible losses arising from such
risks.
7. TANAH UNTUK PENGEMBANGAN 7. LAND FOR DEVELOPMENT
30 Jun/ Jun 30 , 31 Des/ Dec 31 ,
2024 2023
Luas Luas
tanah (Ha) tanah (Ha)
(Tidak (Tidak
diaudit)/ diaudit)/
Area (Ha) Area (Ha)
(Unaudited) Total/ Total (Unaudited) Total/ Total
Cikarang 1.138 3.175.208.221.020 1.136 3.053.773.402.425 Cikarang
Kendal 437 1.184.332.387.971 486 1.532.228.786.815 Kendal
Pandeglang 1.467 1.486.085.355.838 1.467 1.485.500.907.364 Pandeglang
Morotai 1.427 55.034.591.466 1.427 55.017.411.662 Morotai
Total 4.469 5.900.660.556.295 4.516 6.126.520.508.266 Total
Dikurangi: Less: Current
Bagian lancar 4.090 5.565.506.416.237 3.823 5.036.534.387.831 portion
Non-current
Bagian tidak lancar 379 335.154.140.058 693 1.089.986.120.435 portion
Status kepemilikan tanah untuk pengembangan adalah The ownership status of land for development is as
sebagai berikut: follows:
Luas tanah (Ha) (Tidak diaudit)/
Area (Ha) (Unaudited)
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Sertifikat tanah telah diterbitkan 2.425 2.478 Land certificates already issued
Pelepasan hak 1.877 1.871 Released rights
In process of obtaining land rights
Dalam proses balik nama 167 167 certificates
Total 4.469 4.516 Total
Page 53
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/43 Exhibit E/43
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. TANAH UNTUK PENGEMBANGAN (Lanjutan) 7. LAND FOR DEVELOPMENT (Continued)
Sebagian tanah untuk pengembangan yang berlokasi di Certain land for development located in Cikarang and
Cikarang dan Pandeglang digunakan sebagai jaminan atas Pandeglang are used as collateral for the bank loans and
pinjaman bank dan Guaranteed Senior Secured Notes due Guaranteed Senior Secured Notes due 2027 (Notes 14).
2027 (Catatan 14).
Manajemen Kelompok Usaha berkeyakinan bahwa tidak ada The Group’s management believes that there is no
penurunan nilai pada tanah untuk pengembangan impairment in the value of land for development as of
masing-masing pada tanggal 30 Juni 2024 dan 31 Desember June 30, 2024 and December 31, 2023, respectively.
2023.
8. INVESTASI 8. INVESTMENTS
a. Penyertaan Saham a. Investments In Shares of Stocks
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Investasi pada Fair Value Through Investments at Fair Value
Profit or Loss Through Profit or Loss
PT Wijaya Karya Serang Panimbang 17.621.862.500 17.621.862.500 PT Wijaya Karya Serang Panimbang
Shipper, Inc. 1.965.500.173 1.965.500.173 Shipper, Inc.
PT Jababeka Multi Medika 350.000.000 350.000.000 PT Jababeka Multi Medika
Total 19.937.362.673 19.937.362.673 Total
Persentase kepemilikan (%)/
Percentage of ownership (%)
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
PT Wijaya Karya Serang Panimbang 0,82 0,94 PT Wijaya Karya Serang Panimbang
Shipper, Inc. 0,17 0,17 Shipper, Inc.
PT Jababeka Multi Medika 10,00 10,00 PT Jababeka Multi Medika
Pada tahun 2023, Perusahaan mengakui kerugian pada In 2023, the Company recognized loss on its
investasinya di PT Pembangunan Kota Tua Jakarta investment in PT Pembangunan Kota Tua Jakarta
sebesar Rp 10.000.000.000 dikarenakan kerugian amounting to Rp 10,000,000,000 due to continuing
berkelanjutan pada investee nya. losses in the said investee.
Pada tahun 2023, PT Gerbang Teknologi Cikarang (GTC), In 2023, PT Gerbang Teknologi Cikarang (GTC),
Entitas Anak, mencatat kerugian pada investasinya di Subsidiary, recorded loss in its investment in
Shipper, Inc. sebesar Rp 9.400.011.327 dikarenakan Shipper, Inc. amounting to Rp 9,400,011,327 due to
penurunan pada nilai wajar investasinya. the decrease in the investment’s fair value.
Kerugian tersebut sebesar Rp 19.400.011.327 dicatat The above losses amounting to a total of
pada akun “Beban lain-lain” pada tahun 2023. Rp 19,400,011,327 are recorded in “Other expenses”
account in 2023.
Page 54
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/44 Exhibit E/44
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. INVESTASI (Lanjutan) 8. INVESTMENTS (Continued)
b. Investasi pada Entitas Asosiasi b. Investments In Associates
30 Jun/ Jun 30 , 2 0 2 4
Persentase Bagian
kepemilikan laba (rugi) asosiasi/
(%)/ Saldo awal/ Share in Saldo akhir/
Percentage of Beginning Penambahan/ profit (loss) of Ending
ownership (%) balance Additions associate balance
PT PP Properti PT PP Properti
Jababeka Residen 47,40 160.822.811.640 - ( 342.092.999) 160.480.718.641 Jababeka Residen
PT Morotai Paradis PT Morotai Paradis
Resor 34,78 27.797.647.691 - ( 561.122.239) 27.236.525.452 Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 30,00 11.502.588.535 - ( 4.027.607.299) 7.474.981.236 Jababeka
PT Access World PT Access World
Logistic Indonesia 33,00 6.457.017.226 - 1.107.271.604 7.564.288.830 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 27,32 - - - - Indonesia
Total 206.580.065.092 - ( 3.823.550.933) 202.756.514.159 Total
31 Des/ Dec 31 , 2 0 2 3
Persentase Bagian
kepemilikan laba (rugi) asosiasi/
(%)/ Saldo awal/ Share in Saldo akhir/
Percentage of Beginning Penambahan/ profit (loss) of Ending
ownership (%) balance Additions associate balance
PT PP Properti PT PP Properti
Jababeka Residen 47,40 161.053.817.907 - ( 231.006.267) 160.822.811.640 Jababeka Residen
PT Morotai Paradis PT Morotai Paradis
Resor 34,78 28.517.772.975 - ( 720.125.284) 27.797.647.691 Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 30,00 19.717.600.504 - ( 8.215.011.969) 11.502.588.535 Jababeka
PT Access World PT Access World
Logistic Indonesia 33,00 5.827.472.771 - 629.544.455 6.457.017.226 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 27,32 - - - - Indonesia
Total 215.116.664.157 - ( 8.536.599.065) 206.580.065.092 Total
Pada bulan Januari 2023, PT Infrastruktur Cakrawala On January 2023, PT Infrastruktur Cakrawala
Telekomunikasi (ICT), Entitas Anak, menjual sebagian Telekomunikasi (ICT), Subsidiary, partially sold of its
investasinya di PT Yukk Kreasi Indonesia (YKI) sebanyak investment in PT Yukk Kreasi Indonesia (YKI) of
965.050 lembar saham, atau setara dengan 965,050 shares, or equivalent to Rp 12,545,650,000
Rp 12.545.650.000 kepada PT Intersoft Solutions, to PT Intersoft Solutions, so that ICT’s ownership
sehingga kepemilikan saham ICT di YKI menjadi 28,92%. interest to YKI becomes 28.92%. As a result, the
Sebagai akibatnya, Kelompok Usaha mengakui laba Group recognized gain amounting to
sejumlah Rp 12.545.650.000 (Catatan 32). Kemudian Rp 12,545,650,000 (Note 32). In December 2023,
pada Desember 2023, PT Intersoft Solutions juga PT Intersoft Solutions made an additional
menambahkan investasinya pada YKI sebesar investment in YKI amounting Rp 13,499,996,400
Rp 13.499.996.400 yang membuat kepemilikan saham which made ICT ownership interest to YKI to become
ICT atas YKI menjadi 27,32%. 27.32%.
Pada 30 Juni 2024, jumlah laba asosiasi dari YKI yang As of June 30, 2024, the amount of unrecognized
tidak tercatat adalah sebesar Rp 2.116.022.773 dan share in profit YKI amounted to Rp 2,116,022,773
pada 31 Desember 2023, rugi asosiasi yang tidak tercatat and as of December 31, 2023, the amount of
adalah sebesar Rp 4.991.859.830 dikarenakan nilai unrecognized share in losses YKI amounted to Rp
investasi ICT pada YKI sudah dikurangi menjadi nol. 4,991,859,830 as the value of investment of ICT to
YKI has already been reduced to zero.
Page 55
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/45 Exhibit E/45
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. INVESTASI (Lanjutan) 8. INVESTMENTS (Continued)
b. Investasi pada Entitas Asosiasi (Lanjutan) b. Investments In Associates (Continued)
Tabel berikut ini adalah ringkasan informasi keuangan The following table is the summarized financial
entitas asosiasi pada tanggal dan untuk periode enam information as of and for the six months period
bulan yang berakhir pada tanggal 30 Juni 2024 dan tahun ended June 30, 2024 and the year ended December 31,
yang berakhir pada 31 Desember 2023, yang dicatat 2023 of the investments in associates, which are
dengan menggunakan metode ekuitas: accounted for using the equity method:
30 Jun/ Jun 30 , 2 0 2 4
Total aset/ Total liabilitas/ Ekuitas/ Rugi – neto/
Total assets Total liabilities Equity Net - loss
PT PP Properti PT PP Properti
Jababeka Jababeka
Residen 402.316.001.681 63.742.382.418 338.573.619.263 ( 721.715.188) Residen
PT Morotai Paradis PT Morotai Paradis
Resor 81.053.363.200 473.072.644 80.580.290.556 ( 1.613.347.437) Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 461.480.585.590 436.563.981.460 24.916.604.130 ( 13.425.357.663) Jababeka
PT Access World PT Access World
Logistic Indonesia 31.684.365.626 8.710.871.168 22.973.494.458 3.355.368.498 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 642.336.224.682 633.954.820.858 8.381.403.824 9.059.293.952 Indonesia
Total 1.618.870.540.779 1.143.445.128.548 475.425.412.231 ( 3.345.757.838) Total
31 Des/ Dec 31, 2023
Total aset/ Total liabilitas/ Ekuitas/ Rugi – neto/
Total assets Total liabilities Equity Net - loss
PT PP Properti PT PP Properti
Jababeka Jababeka
Residen 400.978.291.668 61.682.957.217 339.295.334.451 ( 487.354.992) Residen
PT Morotai Paradis PT Morotai Paradis
Resor 82.674.560.875 480.922.882 82.193.637.993 ( 2.070.515.475) Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 461.323.554.783 422.981.592.990 38.341.961.793 ( 27.383.373.230) Jababeka
PT Access World PT Access World
Logistic Indonesia 27.000.773.349 7.382.647.389 19.618.125.960 1.907.710.470 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 294.638.626.860 294.003.437.775 635.189.085 ( 17.283.920.351) Indonesia
Total 1.266.615.807.535 786.531.558.253 480.084.249.282 ( 45.317.453.578) Total
9. ASET KEUANGAN DERIVATIF 9. DERIVATIVE FINANCIAL ASSETS
30 Jun/ Jun 30 , 2 0 2 4
Jumlah nosional/ Aset derivatif/
Notional Derivative
amount assets
Derivatif tidak dikelompokkan Derivative not designated
sebagai instrumen lindung nilai as hedging instruments
Kontrak forward mata uang Non-deliverable currency
tanpa penyerahan USD 100.000.000 148.082.462.975 forward contracts
31 Des/ Dec 31 , 2 0 2 3
Jumlah nosional/ Aset derivatif/
Notional Derivative
amount assets
Derivatif tidak dikelompokkan Derivative not designated
sebagai instrumen lindung nilai as hedging instruments
Kontrak forward mata uang Non-deliverable currency
tanpa penyerahan USD 100.000.000 125.343.467.953 forward contracts
Page 56
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/46 Exhibit E/46
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET KEUANGAN DERIVATIF (Lanjutan) 9. DERIVATIVE FINANCIAL ASSETS (Continued)
Kelompok Usaha membuat kontrak forward mata uang tanpa The Group enters into various non-deliverable currency
penyerahan untuk mengendalikan risiko mata uang asing forward contracts to manage the Group’s foreign currency
Kelompok Usaha yang berasal dari denominasi pinjaman dalam risk arising from its United States Dollar (USD)
dolar Amerika Serikat Dolar (USD). Jumlah kontrak forward denominated loans. The aggregate notional amount of the
mata uang sebesar USD 200.000.000. Kontrak forward mata currency forward contracts amounted to USD 200,000,000.
uang berakhir pada tahun 2019. Dalam perjanjian terpisah, The currency forward contracts mature in 2019. In
kontrak forward mata uang ini telah beberapa kali separate agreements, these currency forward contracts
diamendemen dan diperpanjang, terakhir pada tahun 2022, were amended and extended several times, the last
kontrak ini diperpanjang sampai dengan tahun 2026. extension was in 2022, these contracts were extended
until 2026.
Pada tahun 2023, Perusahaan mengakhiri kontrak forward mata In 2023, the Company terminated its currency forward
uang tersebut dan membuat kontrak baru sebesar contracts and entered into a new currency forward
USD 100.000.000, yang berakhir tahun 2027. Kerugian atas contracts of USD 100,000,000 and will mature in 2027. The
penghentian dari derivatif tersebut dicatat pada beban lain- loss on termination of derivatives is recorded in other
lain. expenses.
Nilai wajar neto kontrak forward mata uang yang beredar The net fair value of the outstanding currency forward
sebesar Rp 148.082.462.975 dan Rp 125.343.467.953 masing- contracts amounted to Rp 148,082,462,975 and
masing pada tanggal 30 Juni 2024 dan 31 Desember 2023. Rp 125,343,467,953 as of June 30, 2024 and December 31,
2023, respectively.
Informasi lain terkait dengan aset keuangan derivatif adalah Other information relating to derivative financial assets
sebagai berikut: are as follows:
Jenis kontrak/ Jadwal penyelesaian/ Pihak yang bertransaksi/
Type of contract Settlement schedule Counterparties
Kontrak forward mata uang tanpa penyerahan/ Maret 2023-Desember 2027/ Deutsche Bank AG,
Non-deliverable currency forward contracts March 2023-December 2027 Singapore Branch
Kontrak forward mata uang tanpa penyerahan/ Maret 2023-Desember 2027/ Standard Chartered Bank,
Non-deliverable currency forward contracts March 2023-December 2027 Singapore Branch
10. ASET TETAP - NETO 10. PROPERTY, PLANT AND EQUIPMENT - NET
30 Jun/ Jun 30 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 193.486.199.306 - - - 193.486.199.306 Land
Bangunan 1.147.368.680.763 4.677.183.531 - 11.441.054.050 1.163.486.918.344 Buildings
Leasehold
Prasarana 409.642.132.687 3.136.367.400 - 753.719.004 413.532.219.091 improvements
Mesin dan Machineries and
peralatan 1.863.261.279.848 2.668.288.433 - 17.434.941.626 1.883.364.509.907 equipment
Perabot dan Furnitures and
perlengkapan 178.851.148.610 5.517.461.195 376.999.791 66.662.386 184.058.272.400 fixtures
Kendaraan 59.531.095.607 7.363.499.999 187.500.000 ( 7.162.386) 66.699.933.220 Motor vehicles
Aset dalam Constructions-
penyelesaian 30.294.215.079 46.664.568.504 - ( 29.689.214.680) 47.269.568.903 in-progress
Total 3.882.434.751.900 70.027.369.062 564.499.791 - 3.951.897.621.171 Total
Page 57
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/47 Exhibit E/47
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
30 Jun/ Jun 30 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Akumulasi Accumulated
penyusutan depreciation
Bangunan 470.261.211.938 25.709.351.177 - - 495.970.563.115 Buildings
Leasehold
Prasarana 296.393.367.455 12.185.256.595 - - 308.578.624.050 improvements
Mesin dan Machineries and
peralatan 855.464.825.137 42.921.476.640 - - 898.386.301.777 equipment
Perabot dan Furnitures and
perlengkapan 162.533.048.922 4.728.348.390 376.999.791 - 166.884.397.521 fixtures
Kendaraan 51.536.851.918 1.779.122.178 187.500.000 - 53.128.474.096 Motor vehicles
Total 1.836.189.305.370 87.323.554.980 564.499.791 - 1.922.948.360.559 Total
Nilai buku neto 2.046.245.446.530 2.028.949.260.612 Net book value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 175.078.558.407 18.407.640.899 - - 193.486.199.306 Land
Bangunan 1.123.204.642.105 20.799.786.887 491.000.000 3.855.251.771 1.147.368.680.763 Buildings
Leasehold
Prasarana 398.299.808.579 10.487.648.191 - 854.675.917 409.642.132.687 improvements
Mesin dan Machineries and
peralatan 1.773.836.394.183 60.242.569.453 434.976.226 29.617.292.438 1.863.261.279.848 equipment
Perabot dan Furnitures and
perlengkapan 167.860.011.978 11.769.481.335 778.344.703 - 178.851.148.610 fixtures
Kendaraan 59.365.461.535 2.272.886.710 2.107.252.638 - 59.531.095.607 Motor vehicles
Aset dalam Constructions-
penyelesaian 36.768.832.620 27.862.258.433 9.655.848 ( 34.327.220.126) 30.294.215.079 in-progress
Total 3.734.413.709.407 151.842.271.908 3.821.229.415 - 3.882.434.751.900 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 422.196.202.133 48.549.547.305 484.537.500 - 470.261.211.938 Buildings
Leasehold
Prasarana 271.762.180.718 24.631.186.737 - - 296.393.367.455 improvements
Mesin dan Machineries and
peralatan 773.134.801.036 82.723.239.961 393.215.860 - 855.464.825.137 equipment
Perabot dan Furnitures and
perlengkapan 153.637.968.087 9.672.304.782 777.223.947 - 162.533.048.922 fixtures
Kendaraan 51.422.261.227 2.116.120.901 2.001.530.210 - 51.536.851.918 Motor vehicles
Total 1.672.153.413.201 167.692.399.686 3.656.507.517 - 1.836.189.305.370 Total
Nilai buku neto 2.062.260.296.206 2.046.245.446.530 Net book value
Beban penyusutan yang dialokasikan adalah sebagai Depreciation expenses are apportioned to the following
berikut: accounts:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Beban pokok penjualan dan
pendapatan jasa 77.165.255.043 147.119.452.767 Cost of sales and service revenue
Beban umum dan administrasi General and administrative expenses
(Catatan 29) 10.158.299.937 20.572.946.919 (Note 29)
Total 87.323.554.980 167.692.399.686 Total
Page 58
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/48 Exhibit E/48
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
Rincian penjualan atas aset tetap adalah sebagai berikut: The details of sales of property, plant and equipment
are as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Harga jual 83.165.765 1.067.074.195 Selling price
Nilai buku neto - ( 164.721.898) Net book value
Gain on sale of property,
Laba atas penjualan aset tetap 83.165.765 902.352.297 plant and equipment
Rincian aset dalam penyelesaian adalah sebagai berikut: The details of construction in progress are as follows:
Persentase
penyelesaian
(Tidak diaudit)/ Akumulasi Estimasi tanggal penyelesaian
Percentage of biaya/ (Tidak diaudit)/
completion Accumulated Estimated completion date
30 Jun/ Jun 30, 2024 (Unaudited) costs (Unaudited)
Bangunan/ Buildings 63% 13.304.576.011 Oktober/ October 2024
Prasarana/ Leasehold improvements 49% 6.897.865.900 Desember/ December 2024
Mesin dan peralatan/ Machineries and equipment 90% 27.067.126.992 Agustus/ August 2024
Total/ Total 47.269.568.903
Persentase
penyelesaian
(Tidak diaudit)/ Akumulasi Estimasi tanggal penyelesaian
Percentage of biaya/ (Tidak diaudit)/
completion Accumulated Estimated completion date
31 Des/ Dec 31, 2023 (Unaudited) costs (Unaudited)
Bangunan/ Buildings 79% 12.609.999.879 April/ April 2024
Prasarana/ Leasehold improvements 75% 7.223.899.394 Mei/ May 2024
Mesin dan peralatan/ Machineries and equipment 79% 10.460.315.806 Maret/ March 2024
Total/ Total 30.294.215.079
Akun tanah merupakan akun untuk tanah yang berlokasi di The land account represents parcels of land located in
Jakarta, Cikarang, Kendal, Cilegon, Pandeglang dan Jakarta, Cikarang, Kendal, Cilegon, Pandeglang and
Pasuruan yang luas areanya pada tanggal 30 Juni 2024 dan Pasuruan with total area as of June 30, 2024 and
31 Desember 2023 masing-masing sebesar 1.521.650 meter December 31, 2023 amounted 1,521,650 square meters,
persegi, dimana Kelompok Usaha memiliki sertifikat Hak respectively, on which the Group has Right to Use (Hak
Guna Bangunan (HGB) kecuali untuk tanah yang berlokasi Guna Bangunan/HGB) except for the land located in
di Cilegon dengan luas area sebesar 15.075 meter persegi Cilegon with area of 15,075 square meters which is still
yang masih dalam proses untuk memperoleh kepemilikan in the process of obtaining the usage rights. The HGB
sertifikat HGB. HGB tersebut akan berakhir pada berbagai will expire on different dates from August 9, 2024 until
tanggal mulai tanggal 9 Agustus 2024 sampai dengan September 24, 2052. The Group’s management believes
tanggal 24 September 2052. Manajemen Kelompok Usaha that the HGB can be renewed when the legal terms of
berkeyakinan bahwa HGB tersebut dapat diperpanjang the land rights expired.
pada saat akhir periodenya.
Aset tetap, kecuali tanah, telah diasuransikan terhadap Property, plant and equipment, except land, are
risiko kerugian akibat kebakaran dan risiko covered against losses by fire and other risks under
kerugian lainnya dengan nilai pertanggungan sebesar blanket policies for USD 113,215,634 and
USD 113.215.634 dan Rp 665.554.399.781 tanggal 30 Juni Rp 665,554,399,781 as of June 30, 2024 and
2024 dan USD 113.215.634 dan Rp 566.299.985.088 pada USD 113,215,634 and Rp 566,299,985,088 as of
tanggal 31 Desember 2023. Manajemen Kelompok Usaha December 31, 2023. The Group’s management believes
berkeyakinan bahwa nilai pertanggungan tersebut cukup that the insurance coverage is adequate to cover
untuk menutup kemungkinan kerugian dari risiko tersebut. possible losses arising from such risks.
Page 59
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/49 Exhibit E/49
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
Sebagian aset tetap berupa tanah yang berlokasi di Certain land from property, plant and equipment
Cikarang digunakan sebagai jaminan atas pinjaman bank located in Cikarang are used as collateral of bank loans
(Catatan 14). (Notes 14).
Menurut penilaian manajemen Kelompok Usaha, tidak Based on the assessment of the Group’s management,
akan ada kejadian ataupun perubahan keadaan yang there are no events or changes in circumstances which
merupakan indikasi penurunan nilai aset tetap masing- indicated impairment in the value of the property,
masing pada tanggal 30 Juni 2024 dan 31 Desember 2023. plant and equipment as of June 30, 2024 and December
31, 2023, respectively.
11. PROPERTI INVESTASI – NETO 11. INVESTMENT PROPERTIES - NET
Mutasi properti investasi adalah sebagai berikut: Investment properties movements are as follows:
30 Jun/ Jun 30, 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai
perolehan Cost
Tanah 607.270.171 - - 607.270.171 Land
Bangunan 137.640.459.098 - - 137.640.459.098 Buildings
Total 138.247.729.269 - - 138.247.729.269 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 57.832.477.532 3.097.450.392 - 60.929.927.924 Buildings
Nilai buku Net book
neto 80.415.251.737 77.317.801.345 value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai
perolehan Cost
Tanah 607.270.171 - - 607.270.171 Land
Bangunan 137.640.459.098 - - 137.640.459.098 Buildings
Total 138.247.729.269 - - 138.247.729.269 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 50.921.294.248 6.911.183.284 - 57.832.477.532 Buildings
Nilai buku Net book
neto 87.326.435.021 80.415.251.737 value
Page 60
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/50 Exhibit E/50
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI – NETO (Lanjutan) 11. INVESTMENT PROPERTIES – NET (Continued)
Kelompok Usaha mengasuransikan properti investasi The Group insured their investment properties to
kepada PT Avrist Assurance, PT Asuransi Candi Utama dan y PT Avrist Assurance, PT Asuransi Candi Utama and
PT Asuransi Multi Artha Guna Tbk terhadap risiko PT Asuransi Multi Artha Guna Tbk against risks of fire,
kebakaran, kerusakan, pencurian dan risiko kerugian damages, theft and other possible risks with total
lainnya dengan jumlah pertanggungan sebesar insurance coverage of Rp 2,532,859,500 as of June 30,
Rp 2.532.859.500 pada tanggal 30 Juni 2024 dan 2024 and December 31, 2023. The office units in
31 Desember 2023. Unit perkantoran di Menara Batavia Menara Batavia and City Center is insured joint
dan City Center diasuransikan dengan pertanggungan insurance between the Subsidiary's property
bersama antara milik Entitas Anak dan penghuni lainnya and other residents for a total sum insured of
dengan nilai pertanggungan sebesar Rp 2.500.916.620.000 Rp 2,500,916,620,000 as of June 30, 2024 and
masing-masing pada tanggal 30 Juni 2024 dan 31 Desember December 31, 2023, respectively. The Group’s
2023. Manajemen Kelompok Usaha berkeyakinan bahwa management believes that the insurance coverage is
nilai pertanggungan asuransi tersebut adalah cukup untuk adequate to cover possible losses of the investment
menutup kemungkinan kerugian atas properti investasi properties insured.
yang dipertanggungkan.
Berdasarkan laporan hasil penilaian independen KJPP Based on independent appraiser’s report of KJPP Asrori
Asrori & Rekan pada tanggal 12 Februari 2024, nilai pasar y & Rekan dated February 12, 2024, the market value
properti investasi pada tanggal 31 Desember 2023 sebesar of the investment properties as of December 31, 2023
Rp 711.766.600.000. Manajemen Kelompok Usaha amounted to Rp 711,766,600,000. The Group’s
berpendapat bahwa tidak terdapat penurunan nilai atas management believes that there is no impairment in
aset tersebut. value on these assets.
12. KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA 12. RESTRICTED CASH AND CASH EQUIVALENTS
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 13.602.839.487 21.927.052.487 (Persero) Tbk
PT Bank Central Asia Tbk 12.791.886.765 11.556.696.815 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 8.077.394.630 10.317.860.183 PT Bank Mandiri (Persero) Tbk
PT Bank Nationalnobu Tbk 4.651.381.613 4.036.059.391 PT Bank Nationalnobu Tbk
PT Bank CIMB Niaga Tbk 2.816.160.694 2.812.180.174 PT Bank CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk 1.272.394.452 1.266.229.714 PT Bank Maybank Indonesia Tbk
PT Bank Pan Indonesia Tbk 1.171.654.479 1.118.465.701 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 143.610.000 216.206.600 Jawa Barat dan Banten Tbk
44.527.322.120 53.250.751.065
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 127.885.723.137 115.119.778.175 PT Bank Mandiri (Persero) Tbk
Total kas di bank 172.413.045.257 168.370.529.240 Total cash in banks
Page 61
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/51 Exhibit E/51
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA 12. RESTRICTED CASH AND CASH EQUIVALENTS
(Lanjutan) (Continued)
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 30.058.369.023 34.662.181.439 PT Bank CIMB Niaga Tbk
PT Bank Danamon Indonesia Tbk 16.948.577.711 12.429.060.420 PT Bank Danamon Indonesia Tbk
PT Bank Permata Tbk 16.704.467.794 16.032.444.025 PT Bank Permata Tbk
PT Bank Maybank Indonesia Tbk 10.873.154.339 15.810.603.914 PT Bank Maybank Indonesia Tbk
PT Bank Syariah Indonesia Tbk 4.604.854.388 4.604.854.388 PT Bank Syariah Indonesia Tbk
PT Bank Central Asia Tbk 3.645.560.703 282.573.000 PT Bank Central Asia Tbk
PT Bank UOB Indonesia 2.410.284.184 5.668.161.774 PT Bank UOB Indonesia
PT Bank Mandiri (Persero) Tbk 1.217.755.088 1.217.755.088 PT Bank Mandiri (Persero) Tbk
PT Bank KEB Hana Indonesia 815.945.800 815.945.800 PT Bank KEB Hana Indonesia
PT Bank Nationalnobu Tbk 615.322.222 - PT Bank Nationalnobu Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 563.921.124 563.921.124 Bank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 562.718.910 562.718.910 (Persero) Tbk
PT Bank OCBC NISP Tbk 502.934.258 502.934.258 PT Bank OCBC NISP Tbk
PT Bank Pan Indonesia Tbk 385.787.497 205.577.282 PT Bank Pan Indonesia Tbk
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk 103.600.000 103.600.000 Internasional Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 36.635.675 36.635.675 (Persero) Tbk
Total deposito berjangka 90.049.888.716 93.498.967.097 Total time deposits
Total 262.462.933.973 261.869.496.337 Total
Dikurangi: Bagian jangka pendek 7.862.843.041 7.729.708.179 Less: Current portion
Bagian jangka panjang 254.600.090.932 254.139.788.158 Non-current portion
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, bagian As of June 30, 2024 and December 31, 2023, current
jangka pendek merepresentasikan dana yang dibatasi portion represents restricted funds to be used for
penggunaannya untuk pembayaran bunga dari pinjaman repayment of interest of bank loan from PT Bank
bank kepada PT Bank Mandiri (Persero) Tbk (“Bank Mandiri (Persero) Tbk (“Bank Mandiri”).
Mandiri”).
Kas di bank dan deposito berjangka jangka panjang Non-current cash in bank and time deposits above were
tersebut ditempatkan pada bank tertentu dan digunakan placed in certain banks and are used as housing loans
untuk kredit kepemilikan rumah yang diperoleh pelanggan obtained by the Group’s customers.
Kelompok Usaha.
Sebagian saldo kas di bank jangka panjang di Bank Mandiri Some of the balance of non-current cash in bank in
digunakan untuk menampung dana cadangan kewajiban Bank Mandiri is to accommodate reserve funds for
bunga dan sebagian pokok pinjaman Bank Mandiri yang interest liabilities and the partial of principal for Bank
akan jatuh tempo sebesar Rp 120.027.055.342 dan Mandiri’s loan that will be due amounting to
Rp 107.394.245.242 masing-masing pada tanggal 30 Juni Rp 120,027,055,342 and Rp 107,394,245,242 as of June
2024 dan 31 Desember 2023. 30, 2024 and December 31, 2023, respectively.
Kisaran tingkat bunga tahunan untuk deposito berjangka The range of annual interest rates of the above time
di atas adalah sebagai berikut: deposits are as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Deposito berjangka Time deposits
Rupiah 2,00% - 4,00% 1,90% - 3,10% Rupiah
Page 62
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/52 Exhibit E/52
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. UANG MUKA 13. ADVANCES
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Uang muka pembebasan tanah Advances for land acquisition
dan proyek 425.648.502.759 448.298.262.222 and project
Uang muka kontraktor 38.066.601.266 33.784.392.529 Advances to contractors
Lain-lain 146.328.217.168 64.821.880.441 Others
Total 610.043.321.193 546.904.535.192 Total
14. UTANG JANGKA PANJANG 14. LONG-TERM DEBTS
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Dolar Amerika Serikat United States Dollar
Senior Notes 2.999.063.138.594 2.805.841.162.092 Senior Notes
Pinjaman bank Bank loans
PT Bank Mandiri (Persero) Tbk 1.598.456.145.832 1.584.732.180.998 PT Bank Mandiri (Persero) Tbk
Rupiah Rupiah
Pinjaman bank Bank loans
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 51.994.672.975 - Bank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 15.940.000.000 (Persero) Tbk
Liabilitas sewa 5.105.972.432 12.570.326.001 Lease liabilities
Total 4.654.619.929.833 4.419.083.669.091 Total
Dikurangi: Bagian jangka pendek Less: Current portion
Pinjaman bank 358.202.690.196 263.090.825.735 Bank loans
Liabilitas sewa 916.031.977 8.975.421.321 Lease liabilities
Utang jangka panjang setelah Long-term debts
dikurangi bagian jangka pendek net of current portion
Senior Notes 2.999.063.138.594 2.805.841.162.092 Senior Notes
Pinjaman bank 1.292.248.128.611 1.337.581.355.263 Bank loans
Liabilitas sewa 4.189.940.455 3.594.904.680 Lease liabilities
a. Senior Notes a. Senior Notes
30 Jun/ Jun 30, 2024
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Guaranteed Senior Secured Guaranteed Senior Secured
Notes due 2027 3.051.941.376.000 ( 52.878.237.406) 2.999.063.138.594 Notes due 2027
Senior Notes jangka panjang Current portion of
- bagian jangka pendek - - - long-term Senior Notes
Senior Notes jangka
panjang - setelah dikurangi Long-term Senior Notes-
bagian jangka pendek 3.051.941.376.000 ( 52.878.237.406) 2.999.063.138.594 net of current portion
Page 63
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/53 Exhibit E/53
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
31 Des/ Dec 31, 2023
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Guaranteed Senior Secured Guaranteed Senior Secured
Notes due 2027 2.865.156.096.000 ( 59.314.933.908) 2.805.841.162.092 Notes due 2027
Senior Notes jangka panjang Current portion of
- bagian jangka pendek - - - long-term Senior Notes
Senior Notes jangka
panjang - setelah dikurangi Long-term Senior Notes-
bagian jangka pendek 2.865.156.096.000 ( 59.314.933.908) 2.805.841.162.092 net of current portion
Guaranteed Senior Notes due 2023 Guaranteed Senior Notes due 2023
Pada tanggal 5 Oktober 2016, JIBV, Entitas Anak, On October 5, 2016, JIBV, a Subsidiary, issued
menerbitkan Guaranteed Senior Notes (“Guaranteed Guaranteed Senior Notes (the “Guaranteed Senior
Senior Notes due 2023”) sebesar USD 189.150.000, Notes due 2023”) amounting to USD 189,150,000 in
dimana USD 20.617.000 merupakan new notes dan which USD 20,617,000 are new notes and an
tambahan sebesar USD 168.533.000 merupakan exchange additional amount of USD 168,533,000 are
notes yang digunakan untuk pertukaran dengan exchange notes used to exchange with Guaranteed
Guaranteed Senior Notes due 2019. Guaranteed Senior Senior Notes due 2019. The Guaranteed Senior
Notes due 2023 tersebut jatuh tempo pada tahun 2023. Notes due 2023 mature in 2023. The Guaranteed
Guaranteed Senior Notes due 2023 tersebut dikenakan Senior Notes due 2023 bear a fixed interest rate of
suku bunga tetap 6,5% per tahun dan dibayarkan secara 6.5% per annum, payable semi-annually in arrears
semi-annual pada tanggal 5 April dan 5 Oktober setiap on April 5 and October 5 of each year commencing
tahun, yang dimulai 5 April 2017. on April 5, 2017.
Pada tanggal 19 Oktober 2016, JIBV mengajukan On October 19, 2016, JIBV offered to exchange the
penukaran Guaranteed Senior Notes due 2019 dengan Guaranteed Senior Notes due 2019 for Guaranteed
Guaranteed Senior Notes due 2023. JIBV menukarkan Senior Notes due 2023. JIBV exchanged a total of
Guaranteed Senior Notes due 2019 sebesar USD 168,533,000 Guaranteed Senior Notes due 2019
USD 168.533.000 dengan Guaranteed Senior Notes due for USD 168,533,000 Guaranteed Senior Notes due
2023 sebesar USD 168.533.000. Guaranteed Senior Notes 2023. The Guaranteed Senior Notes due 2019 was
due 2019 diterbitkan oleh JIBV pada tanggal issued by JIBV on September 24, 2014.
24 September 2014.
Hasil dari New Notes due 2023 terutama akan digunakan The proceeds from the New Notes due 2023 are
untuk pembayaran premi, biaya penukaran awal dan mainly used for premium payments, early exchange
biaya persetujuan (antara lain) untuk penukaran dan fee and consent fee (among others) to exchange
persetujuan pemegang Guaranteed Senior Notes due and obtain consents from holders of the
2019 dan sisanya untuk keperluan umum lainnya. Guaranteed Senior Notes due 2019, and the
remaining for general corporate purposes.
Pada tanggal 15 November 2017, JIBV menerbitkan On November 15, 2017, JIBV issued Guaranteed
Guaranteed Senior Notes due 2023 (“Further Notes”) Senior Notes due 2023 (“Further Notes”) amounting
sebesar USD 110.850.000 dengan harga jual 104,50%. to USD 110,850,000, with selling price of 104.50%.
Further Notes ini merupakan terbitan lanjutan dari This Further Notes constitute a further issuance of
penerbitan Guaranteed Senior Notes due 2023 sebesar the issuer’s Guaranteed Senior Notes due 2023
USD 189.150.000 pada tanggal 5 Oktober 2016 dan amounting to USD 189,150,000 on October 5, 2016
19 Oktober 2016. Further Notes tersebut jatuh tempo and October 19, 2016. The Further Notes mature in
pada tahun 2023. Further Notes tersebut dikenakan suku 2023. The Further Notes bear a fixed interest rate
bunga tetap 6,5% per tahun dan dibayarkan secara semi- of 6.5% per annum, payable semi-annually in
annually pada tanggal 5 April dan 5 Oktober setiap arrears on April 5 and October 5 of each year
tahunnya, yang dimulai sejak 5 April 2018. commencing on April 5, 2018.
Page 64
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/54 Exhibit E/54
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Notes due 2023 (Lanjutan) Guaranteed Senior Notes due 2023 (Continued)
Hasil dari Further Notes due 2023 terutama akan The proceeds of the Further Notes due 2023 are
digunakan untuk penebusan Guaranteed Senior Notes due mainly used for redemption of the Guaranteed
2019 yang terdiri dari jumlah pokok pinjaman, bunga Senior Notes due 2019 consisting of outstanding
terhutang pada saat pelunasan dan premi penebusan dan principal amount, accrued interest as of the date
untuk pembayaran kembali utang kepada Standard of redemption and redemption premium and
Chartered Bank. repayment of the loan from Standard Chartered
Bank.
Guaranteed Senior Notes due 2023 tersebut dijamin oleh The Guaranteed Senior Notes due 2023 are
Perusahaan dan beberapa Entitas Anak (PT Grahabuana unconditionally and irrevocably guaranteed by the
Cikarang, PT Jababeka Infrastruktur, PT Indocargomas Company and certain Subsidiaries (PT Grahabuana
Persada, PT Saranapratama Pengembangan Kota, Cikarang, PT Jababeka Infrastruktur,
PT Mercuagung Graha Realty, PT Banten West Java PT Indocargomas Persada, PT Saranapratama
Tourism Development, PT Padang Golf Cikarang, Pengembangan Kota, PT Mercuagung Graha Realty,
PT Metropark Condominium Indah, PT Karyamas Griya PT Banten West Java Tourism Development,
Utama, PT Patriamanunggal Jaya dan PT Jababeka PT Padang Golf Cikarang, PT Metropark
Morotai) tanpa syarat dan tidak dapat dibatalkan. Condominium Indah, PT Karyamas Griya Utama,
PT Patriamanunggal Jaya and PT Jababeka
Morotai).
Guaranteed Senior Notes due 2023 tersebut diterbitkan The Guaranteed Senior Notes due 2023 were issued
berdasarkan perjanjian antara JIBV, Perusahaan dan The under an indenture between JIBV, the Company
Bank of New York Mellon, sebagai wali amanat. and The Bank of New York Mellon, as the trustee.
Pada tanggal 31 Desember 2022, Guaranteed Senior Notes As of December 31, 2022, the Guaranteed Senior
due 2023 tersebut masing-masing mendapatkan peringkat Notes due 2023 have been rated “CCC+” by
“CCC+” dari Standard and Poor’s (“S&P”) dan dari Fitch. Standard and Poor’s (“S&P”) and by Fitch. The
Peringkat tersebut menunjukkan penilaian agen ratings reflect the rating agencies’ assessments of
pemeringkat atas kemungkinan pembayaran tepat waktu the likelihood of timely payment of the principal
atas jumlah pokok dan bunga atas Guaranteed Senior and interest on the Guaranteed Senior Notes due
Notes due 2023. 2023.
Guaranteed Senior Notes due 2023 tersebut terdaftar di The Guaranteed Senior Notes due 2023 is listed on
Singapore Exchange Securities Trading. the Singapore Exchange Securities Trading.
Pada tanggal 28 November 2022, JIBV, Perusahaan dan On November 28, 2022, JIBV, the Company and
beberapa Entitas Anak menandatangani perjanjian untuk certain Subsidiaries executed an undertaking to
membiayai kembali Guaranteed Senior Notes due 2023 refinance Guaranteed Senior Notes due 2023
melalui Exchange Offer and Consent Solicitation through an Exchange Offer and Consent Solicitation
Memorandum, dimana Perusahaan menawarkan untuk Memorandum, whereby the Company offered to
menukar Guaranteed Senior Notes due 2023 JIBV untuk exchange JIBV’s Guaranteed Senior Notes due 2023
Guaranteed Senior Secured Notes due 2027 Perusahaan for the Company’s Guaranteed Senior Secured
ditambah cash consideration dan solicitation of consents Notes due 2027 plus cash consideration and
untuk mencari penghapusan dari jaminan yang solicitation of consents seeking removal of
membatasi secara substansial dari Guaranteed Senior substantial restrictive covenants from the
Notes due 2023. Guaranteed Senior Notes due 2023.
Page 65
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/55 Exhibit E/55
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Notes due 2023 (Lanjutan) Guaranteed Senior Notes due 2023 (Continued)
Pada tanggal 15 Desember 2022, Guaranteed Senior On December 15, 2022, JIBV’s Guaranteed Senior
Notes due 2023 JIBV sebesar US$ 265.518.000 ditukarkan Notes due 2023 amounting to USD 265,518,000 was
dengan Guaranteed Senior Secured Notes Perusahaan exchanged for the Company’s Guaranteed Senior
due 2027 sebesar USD 185.856.000 dan kas sebesar Secured Notes due 2027 of USD 185,856,000 and
USD 79.662.000, yang dibayarkan pada tanggal cash of USD 79,662,000, which was settled on
15 Desember 2022. Setelah penukaran, Kelompok Usaha December 15, 2022. After the exchange, the Group
mencatat amortisasi dari biaya penerbitan yang recorded accelerated amortization of issuance
dipercepat yang disajikan dalam “Beban Penukaran cost, presented under “Senior Notes Exchange
Senior Notes”. Expense”.
Pada bulan Januari dan Juli 2023, JIBV menebus kembali In January and July 2023, JIBV redeemed all the
semua sisa Guaranteed Senior Notes due 2023 sebesar remaining Guaranteed Senior Notes due 2023
USD 34.482.000 dengan harga penebusan setara dengan amounted to USD 34,482,000 at a redemption price
100,813% dari saldo pokok Guaranteed Senior Notes due equal to 100.813% of the principal amount of
2023, ditambah bunga yang masih harus dibayar hingga Guaranteed Senior Notes due 2023, plus accrued
tanggal penebusan. and unpaid interest, to the respective redemption
dates.
Guaranteed Senior Secured Notes due 2027 Guaranteed Senior Secured Notes due 2027
Guaranteed Senior Secured Notes due 2027 yang The Guaranteed Senior Secured Notes due 2027
diterbitkan pada 15 Desember 2022 memiliki tingkat issued on December 15, 2022 bear fixed interest
bunga tetap sebesar 7,0% (tahun pertama), 7,5% (tahun rates of 7.0% (first anniversary), 7.5% (second
kedua), 8,0% (tahun ketiga), 8,5% (tahun keempat), dan anniversary), 8.0% (third anniversary), 8.5% (fourth
9,0% (tahun kelima). Bunga dibayarkan setengah tahunan anniversary), and 9.0% (fifth anniversary). The
setiap tanggal 15 Juni dan 15 Desember setiap tahun interest is payable semi-annually on June 15 and
dimulai pada tanggal 15 Juni 2023. December 15 of each year commencing on June 15,
2023.
Guaranteed Senior Secured Notes due 2027 dijamin tanpa The Guaranteed Senior Secured Notes due 2027 are
syarat dan tidak dapat ditarik kembali oleh Entitas Anak unconditionally and irrevocably guaranteed by
tertentu (PT Grahabuana Cikarang, PT Jababeka certain Subsidiaries (PT Grahabuana Cikarang,
Infrastruktur, PT Indocargomas Persada, PT Jababeka Infrastruktur, PT Indocargomas
PT Saranapratama Pengembangan Kota, PT Mercuagung Persada, PT Saranapratama Pengembangan Kota,
Graha Realty, PT Banten West Java Tourism PT Mercuagung Graha Realty, PT Banten West Java
Development, PT Gerbang Teknologi Cikarang, PT Bekasi Tourism Development, PT Gerbang Teknologi
Power, PT Cikarang Inland Port, PT Padang Golf Cikarang, Cikarang, PT Bekasi Power, PT Cikarang Inland Port,
PT Metropark Condominium Indah, PT Karyamas Griya PT Padang Golf Cikarang, PT Metropark
Utama, PT Patriamanunggal Jaya dan PT Jababeka Condominium Indah, PT Karyamas Griya Utama,
Morotai). PT Patriamanunggal Jaya and PT Jababeka
Morotai).
Selain itu, Guaranteed Senior Secured Notes due 2027 In addition, the Guaranteed Senior Secured Notes
akan dijamin berdasarkan prioritas pertama (tunduk due 2027 will be secured on a first priority basis
pada Hak Gadai Yang Diizinkan) oleh Hak Gadai atas (subject to any Permitted Lien) by Liens on the
Jaminan yang pada awalnya terdiri dari hipotek peringkat Collateral which shall initially consist of first
pertama atas bidang tanah dengan luas tidak kurang dari ranking mortgages over land parcels measuring an
300 hektar dan terletak baik di Desa Tanjungjaya, area of not less than 300 hectares and located
Kecamatan Panimbang, Kabupaten Pandeglang, Provinsi either in Tanjungjaya Village, Panimbang District,
Jawa Barat/Banten maupun di Desa Senang Sari, Pandeglang Regency, West Java/Banten Province or
Kecamatan Pagelaran, Kabupaten Pandeglang, Provinsi in Senang Sari Village, Pagelaran District,
Banten (“Lokasi Jaminan”) (“Agunan”). Pandeglang Regency, Banten Province (the
“Collateral Locations”) (the “Collateral”).
Page 66
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/56 Exhibit E/56
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Secured Notes due 2027 (Lanjutan) Guaranteed Senior Secured Notes due 2027
(Continued)
Pada tanggal 17 Februari 2023, Kelompok Usaha melalui On February 17, 2023, the Group through PT Banten
PT Banten West Java Tourism Development (BWJ), West Java Tourism Development (BWJ), Subsidiary,
Entitas Anak, menandatangani Akta Hak Tanggungan executed a Deed of Mortgage with Watiga Trust
dengan Watiga Trust Ltd., sebagai agen penjamin. BWJ Ltd., as collateral agent. BWJ submitted
menyerahkan 6 Sertifikat Hak Guna Bangunan (SHGB) 6 Sertifikat Hak Guna Bangunan (SHGB) with total
seluas 3.017.414 meter persegi tanah yang sedang area of 3,017,414 square meters of land under
dikembangkan milik BWJ sebagai Jaminan. Akta Hak development owned by BWJ as Collateral. The Deed
Tanggungan tersebut diaktakan pada tanggal 20 Februari of Mortgage was notarized on February 20, 2023
2023 berdasarkan Akta No. 1 oleh Nadya Chairina, SH, based on Deed No. 1 by Nadya Chairina, SH, M.Kn.
M.Kn.
Pada suatu saat, Kelompok Usaha mungkin, atas At any point in time, the Group may, at its option,
pilihannya sendiri, mengganti bidang tanah yang menjadi replace land parcels forming a part of the
bagian dari Jaminan dengan bidang tanah lain yang Collateral with other land parcels located in the
terletak di Lokasi Jaminan, yang akan dijamin dengan Collateral Locations, which shall be secured by way
hipotik peringkat pertama (hak tanggungan) untuk of first ranking mortgages (hak tanggungan) in
kepentingan pemegang Guaranteed Senior Secured Notes favor of the holders of Guaranteed Senior Secured
due 2027, sepanjang luas tanah Agunan sekurang- Notes due 2027, as long as the land area of the
kurangnya adalah Ukuran Agunan Minimum setiap saat. Collateral is at least the Minimum Collateral Size
at all times.
Guaranteed Senior Secured Notes due 2027 diterbitkan The Guaranteed Senior Secured Notes due 2027
berdasarkan indenture antara Perusahaan, Bank of New were issued under an indenture between the
York Mellon sebagai wali amanat dan Watiga Trust, Ltd. Company, The Bank of New York Mellon as the
sebagai agen penjamin. trustee and Watiga Trust, Ltd. as collateral agent.
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, As of June 30, 2024 and December 31, 2023, the
Guaranteed Senior Secured Notes due 2027 masing- Guaranteed Senior Secured Notes due 2027 have
masing diberi peringkat “CCC+” oleh Standard and Poor’s been rated “CCC+” by Standard and Poor’s (“S&P”),
(“S&P”), dan “B-” oleh Fitch. Peringkat tersebut respectively, and rated “B-” by Fitch, respectively.
mencerminkan penilaian lembaga pemeringkat atas The ratings reflect the rating agencies’ assessments
kemungkinan pembayaran pokok dan bunga secara tepat of the likelihood of timely payment of the principal
waktu atas Guaranteed Senior Secured Notes due 2027. and interest on the Guaranteed Senior Secured
Notes due 2027.
Guaranteed Senior Secured Notes due 2027 tersebut The Guaranteed Senior Secured Notes due 2027 is
terdaftar di Singapore Exchange Securities Trading. listed on the Singapore Exchange Securities
Trading.
Guaranteed Senior Secured Notes due 2027 membatasi The Guaranteed Senior Secured Notes due 2027
Perusahaan dan Entitas Anak tertentu untuk, antara lain: limit the ability of the Company and certain
Subsidiaries to, among other things:
• Menambah utang dan menerbitkan saham preferen; • Incur additional indebtedness and issue preferred
stock;
• Melakukan investasi atau membatasi pembayaran • Make investments or other specified restricted
tertentu lainnya; payments;
• Mengadakan perjanjian yang membatasi kemampuan • Enter into an agreement that replaces the
Entitas Anak tertentu untuk membayar dividen dan requirements of the Subsidiary to pay dividends
mentransfer aset atau memberikan pinjaman antar- and transfer assets or provide
perusahaan; inter-company loans;
Page 67
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/57 Exhibit E/57
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Secured Notes due 2027 (Lanjutan) Guaranteed Senior Secured Notes due 2027
(Continued)
Guaranteed Senior Secured Notes due 2027 membatasi The Guaranteed Senior Secured Notes due 2027
Perusahaan dan Entitas Anak tertentu untuk, antara lain: limit the ability of the Company and certain
(Lanjutan) Subsidiaries to, among other things: (Continued)
• Menerbitkan atau menjual saham Entitas Anak • Enter into agreements that restrict the issue or
tertentu; sell capital stock of restricted Subsidiaries;
• Memberikan jaminan Entitas Anak tertentu; • Issue guarantees by restricted Subsidiaries;
• Melakukan transaksi dengan pemegang saham atau • Enter into transactions with equity holders or
afiliasi; affiliates;
• Membuat hak gadai; • Create any liens;
• Melakukan transaksi penjualan dan penyewaan • Enter into sale and leaseback transactions;
kembali;
• Menjual aset; • Sell assets;
• Menjalankan kegiatan usaha lain; dan • Engage in different business activities; and
• Melakukan konsolidasi atau merger. • Effect a consolidation or merger.
Selain itu, Guaranteed Senior Secured Notes due 2027 In addition, Guaranteed Senior Secured Notes due
juga mewajibkan Perusahaan untuk mengatur beberapa 2027 also require the Company to manage certain
hal, antara lain: area, among other things:
• Keberadaan kantor perwakilan dimana Senior Notes • Existing agency office where Senior Notes are
terdaftar; registered;
• Pemeliharaan asuransi; dan • Maintenance of insurance; and
• Pembelian kembali Senior Notes saat terjadi • Offer to repurchase Senior Notes upon
perubahan pengendalian. a change of control.
Perjanjian diatas tunduk pada sejumlah kualifikasi dan These covenants stated above are subject to a
pengecualian penting. number of important qualifications and exceptions.
Terkait dengan pengungkapan dalam catatan atas In accordance with the disclosure within this notes
laporan keuangan konsolidasian ini, Kelompok Usaha to the consolidated financial statements, the
telah memenuhi semua persyaratan tersebut di atas pada Group has complied with all the above covenants as
tanggal 30 Juni 2024 dan 31 Desember 2023. of June 30, 2024 and December 31, 2023.
b. Pinjaman Bank b. Bank Loans
30 Jun/ Jun 30, 2024
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Pinjaman bank 1.663.991.793.300 ( 13.540.974.493) 1.650.450.818.807 Bank loans
Dikurangi: Bagian jangka Less: Current portion
pendek pinjaman bank of long term
jangka panjang 363.898.454.929 ( 5.695.764.733) 358.202.690.196 bank loan
Pinjaman bank jangka
panjang - setelah Long-term bank
dikurangi bagian loan - net of
jangka pendek 1.300.093.338.371 ( 7.845.209.760) 1.292.248.128.611 current portion
Page 68
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/58 Exhibit E/58
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
31 Des/ Dec 31, 2023
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Pinjaman bank 1.615.972.806.400 ( 15.300.625.402) 1.600.672.180.998 Bank loans
Dikurangi: Bagian jangka Less: Current portion
pendek pinjaman bank of long term
jangka panjang 268.984.390.400 ( 5.893.564.665) 263.090.825.735 bank loan
Pinjaman bank jangka
panjang - setelah Long-term bank
dikurangi bagian loan - net of
jangka pendek 1.346.988.416.000 ( 9.407.060.737) 1.337.581.355.263 current portion
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 10 Oktober 2022, Perusahaan dan On October 10, 2022, the Company and certain
PT Bekasi Power (BP), PT Grahabuana Cikarang (GBC) subsidiaries, PT Bekasi Power (BP), PT Grahabuana
dan PT Jababeka Infrastruktur (JI), Entitas Anak, Cikarang (GBC) and PT Jababeka Infrastruktur (JI)
menandatangani Perjanjian Pinjaman Berjangka I executed a Term Loan Agreement I (“Term Loan I”)
(“Term Loan I”) dengan PT Bank Mandiri (Persero) Tbk with PT Bank Mandiri (Persero) Tbk (Bank Mandiri)
(Bank Mandiri) sebesar USD 100.000.000 untuk amounted to USD 100,000,000 to refinance the
membiayai kembali Guaranteed Senior Notes due 2023. Guaranteed Senior Notes due 2023. The term loan
Pinjaman ini dikenakan bunga sebesar 5,50% per tahun. is subject to 5.50% interest per annum. The interest
Bunga dibayarkan setiap bulan dan pokok pinjaman is payable monthly and the principal is paid in
diangsur hingga 5 Oktober 2027. Pinjaman ini dijamin installments until October 5, 2027. This loan is
dengan piutang JI dan 40 Sertifikat Hak Guna Bangunan collateralized with accounts receivables of JI and
(SHGB) atas tanah dan bangunan di Lapangan Golf 40 Sertifikat Hak Guna Bangunan (SHGB) of the land
Cikarang dan Country Club Jababeka dengan luas total and buildings on Cikarang Golf Course and Jababeka
seluas 764.102 meter persegi milik GBC. Country Club with total area of 764,102 square
meters owned by GBC.
Pada tanggal 27 Juni 2023, Perusahaan On June 27, 2023, the Company executed a Term
menandatangani Perjanjian Pinjaman Berjangka II Loan Agreement II (“Term Loan II”) with Bank
(“Term Loan II”) dengan Bank Mandiri sebesar Mandiri to fund certain capital expenditure
USD 14.144.000 untuk mendanai belanja modal. amounting to USD 14,144,000. The loan is subjected
Pinjaman ini dikenakan bunga sebesar 6% per tahun. to 6% interest per annum. The interest is payable
Bunga dibayarkan setiap bulan dan pokok pinjaman monthly and the principal is paid in installments
diangsur hingga 5 Oktober 2027. Pinjaman ini dijamin until October 5, 2027. This loan is collateralized
dengan 4 SHGB atas tanah di Pandeglang seluas with 4 SHGB of land in Pandeglang with total area
97.340 meter persegi milik PT Tanjung Lesung Leisure of 97,340 square meters owned by PT Tanjung
Industry dan 1 SHGB atas tanah di Pandeglang seluas Lesung Leisure Industry and 1 SHGB of land in
66.744 meter persegi milik PT Banten West Java Pandeglang with total area 66,744 square meters
Tourism Development. Jaminan tersebut menjadi owned by PT Banten West Java Tourism
jaminan silang dengan Term Loan I. Sebagai akibatnya, Development. The collateral is cross-collateralized
Term Loan I diamendemen pada tanggal 27 Juni 2023. with Term Loan I. As a result, Term Loan I was
amended on June 27, 2023.
Page 69
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/59 Exhibit E/59
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
Berdasarkan pinjaman tersebut, Kelompok Usaha harus Under the loan, the Group should comply to the
mematuhi ketentuan-ketentuan berikut: following covenants:
1. Rasio total aktiva lancar terhadap kewajiban 1. Total current assets to current liabilities ratio
lancar paling sedikit 100%; shall be at least 100%;
2. Jumlah utang (tidak termasuk uang muka 2. Total debt (excluding sales advances, guarantees
penjualan, jaminan dari pelanggan dan from customers and income received in advance)
pendapatan yang diterima di muka) terhadap to equity (share capital plus retained earnings)
ekuitas (modal saham ditambah laba ditahan) ratio shall be maintained at a maximum of 300%;
dijaga paling tinggi 300%;
3. Rasio debt service coverage disesuaikan paling 3. Debt service coverage ratio adjusted shall be at
sedikit 120%; dan least 120%; and
4. Mempertahankan ekuitas positif. 4. Maintain positive equity.
Per 30 Juni 2024 dan 31 Desember 2023, seluruh As of June 30, 2024 and December 31, 2023, all the
persyaratan yang telah diberikan sehubungan dengan requirements that have been provided in relation to
pinjaman bank tersebut telah dipenuhi oleh Kelompok the bank loan has been fulfilled by the Group.
Usaha.
Total pokok pinjaman dari Bank Mandiri pada tanggal Total outstanding loan principal from Bank Mandiri
30 Juni 2024 dan 31 Desember 2023 masing-masing as of June 30, 2024 and December 31, 2023
sebesar USD 98.083.200 (setara dengan amounted to USD 98,083,200 (equivalent to
Rp 1.610.624.227.200) dan USD 103.790.400 (setara Rp 1,610,624,227,200) and USD 103,790,400
dengan Rp 1.600.032.806.400). (equivalent to Rp 1,600,032,806,400), respectively.
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
Entitas Anak Subsidiary
Pada tanggal 28 Februari 2024, PT Likuid Nusantara Gas On February 28, 2024, PT Likuid Nusantara Gas
(LNG), Entitas Anak, menandatangani perjanjian (LNG), Subsidiary, entered into a loan agreement
pinjaman dengan PT Bank China Construction Bank with PT Bank China Construction Bank
Indonesia Tbk (CCB Indonesia), berupa fasilitas Kredit Indonesia Tbk (CCB Indonesia), in the form of a
Investasi dan Non Revolving sejumlah Investment Credit and Non Revolving amounting to
Rp 149.080.000.000. Tujuan dari pinjaman ini Rp 149,080,000,000. The purpose of this loan is for
digunakan untuk pembiayaan konstruksi sipil, funding civil construction, mechanical electrical,
mechanical electrical, mesin dan isotank untuk proyek machine and isotank for mini LNG Plant project.
mini LNG Plant. Pinjaman ini dikenakan Suku Bunga This loan bears floating interest for 10%. The loan
mengambang sebesar 10%. Perjanjian kredit memiliki agreement has administration fee of 0.1% flat,
biaya administrasi sebesar 0,1% flat, provisi sebesar provision fee of 0.75% flat and other fees based on
0,75% flat, dan biaya lain sesuai ketentuan yang CCB Indonesia terms and policies. The term of this
berlaku di CCB Indonesia. Jangka waktu perjanjian ini agreement is 96 months until February 28, 2032,
adalah selama 96 bulan sampai dengan 28 Februari including 12 months of grace period starting from
2032, termasuk grace period 12 bulan dihitung sejak the date of loan agreement. This loan is
tanggal akad kredit. Pinjaman ini dijaminkan dengan collateralized with LNG property, plant and
aset tetap dan infrastruktur milik LNG, serta corporate equipment, and infrastructure, also the corporate
guarantee dari pemegang saham LNG yaitu PT guarantee from shareholders of LNG namely PT
Jababeka Infrastruktur dan PT Fortius Development Jababeka Infrastruktur and PT Fortius Development
Asia dengan proporsi masing-masing 60% dan 40%, serta Asia with proportion amounting to 60% and 40%,
gadai saham dan rekening LNG. respectively and pledge of shares and account of
LNG.
Page 70
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/60 Exhibit E/60
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
(Lanjutan) (Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Berdasarkan perjanjian pinjaman, LNG harus menjaga Under the loan agreements, LNG should maintain
rasio keuangan selama jangka waktu fasilitas sebagai the financial ratio during the loan facility as
berikut: follows:
1. Debt Service Coverage Ratio, minimum 1,2 kali, 1. Debt Service Coverage Ratio, minimum of 1.2
kecuali pada tahun pertama operasi; times, except the first commissioning year;
2. Debt Equity Ratio, maksimum 2,5 kali; and 2. Debt Equity Ratio, maximum of 2.5 times; and
3. LNG sudah beroperasi 2 (dua) tahun dan profit 3. LNG has been operating for 2 (two) years and
sebagai syarat pembagian dividen. profit as a condition for dividend distribution.
Pada tanggal 30 Juni 2024, semua persyaratan yang As of June 30, 2024, all the long-term bank loan
telah ditetapkan terkait dengan utang bank jangka requirements fulfilled by LNG.
panjang telah dipenuhi oleh LNG.
Total pokok pinjaman dari CCB Indonesia pada tanggal Total outstanding loan principal from CCB
30 Juni 2024 sebesar Rp 53.367.566.100. Indonesia as of June 30, 2024 amounted to
Rp 53,367,566,100.
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Entitas Anak Subsidiary
Pada tanggal 12 Januari 2024, PT Jababeka On January 12, 2024, PT Jababeka Infrastruktur (JI),
Infrastruktur (JI), Entitas Anak, menandatangani a Subsidiary, entered into a Credit facility
perjanjian fasilitas kredit dengan PT Bank OCBC NISP Agreement with PT Bank OCBC NISP Tbk (Bank OCBC
Tbk (Bank OCBC NISP), berupa fasilitas Term Loan NISP), in the form of a Term Loan facility amounting
sejumlah Rp 45.000.000.000. Tujuan dari pinjaman ini to Rp 45,000,000,000. The purpose of this loan is for
untuk pembiayaan revitalisasi Waste Water Treatment funding the revitalization of Waste Water
Plant (WWTP) I di Kawasan Industri Jababeka. Treatment Plant (WWTP) I in Kawasan Industri
Pinjaman ini dikenakan bunga sebesar 7,75% flat Jababeka. This loan is subject to interest of 7.75%
selama 18 bulan pertama selama masa Grace Period. flat for the first 18 Months within the grace period,
Setelah itu, berlaku bunga Suku Bunga Dasar Kredit subsequently, Basic Lending Interest Rate (SBDK) –
(SBDK) dikurangi 0,25% dengan option pengurangan 0.25 % with deductional option until SBDK – 0,75 %
sampai dengan 0,75% selama program subsidi will start to effect as long as sustainable financing
sustainable financing masih berlaku. Perjanjian kredit subsidy is still available. The loan agreement has
memiliki biaya administrasi sebesar 0,10% flat, dan administration fee of 0.10% flat, and provision fee
provisi sebesar 0,50% flat. Jangka waktu perjanjian ini of 0.50% flat. The term of this agreement is 102
adalah selama 102 Bulan termasuk grace period 18 months including 18 months of grace period starting
bulan dihitung sejak tanggal pencairan pertama. from the first drawdown date. This loan is
Pinjaman ini dijamin dengan Sertifikat Hak Guna collateralized with Sertifikat Hak Guna Bangunan
Bangunan (SHGB) seluas 32.783 meter persegi yang (SHGB) with total area of 32,783 square meters
seluruhnya atas nama JI dengan Hak Tanggungan under the name of JI with “Hak Tanggungan”
senilai Rp 56.250.000.000. amounting to Rp 56,250,000,000.
Berdasarkan perjanjian pinjaman, JI harus memenuhi Under the loan agreements, JI should comply to the
ketentuan-ketentuan berikut: following covenants:
1. Adjusted Debt to Equity Ratio, maksimum sebesar 1. Adjusted Debt to Equity Ratio, maximum of 2.5
2,5 kali; times;
2. Debt Service Cover Ratio, minimum 1,25 kali; dan 2. Debt Service Cover Ratio, minimum of 1.25
times; and
3. Adjusted Current Ratio, minimum sebesar 1 kali. 3. Adjusted Current Ratio, minimum of 1 time.
Page 71
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/61 Exhibit E/61
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank OCBC NISP Tbk (Lanjutan) PT Bank OCBC NISP Tbk (Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Pada tanggal 30 Juni 2024, JI belum memanfaatkan As of June 30, 2024, JI has not utilized the facility
fasilitas dari Bank OCBC NISP. with Bank OCBC NISP.
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
Entitas Anak Subsidiary
Pada tanggal 3 Mei 2017, PT Jababeka PP Properti On May 3, 2017, PT Jababeka PP Properti (JPP), a
(JPP), Entitas Anak, memperoleh pinjaman dari Subsidiary, obtained Credit Loan (Construction
PT Bank Tabungan Negara (Persero) Tbk (BTN) sebagai Credit BTN) from PT Bank Tabungan Negara
Pinjaman Kredit (Kredit Konstruksi BTN) dengan total (Persero) Tbk (BTN) with total facility amounting to
fasilitas sebesar Rp 130.000.000.000. Fasilitas pinjaman Rp 130,000,000,000. The loan facility has a term of
memiliki jangka waktu 5 tahun setelah tanggal 5 years after the date of the agreement. The
perjanjian. Tingkat bunga pinjaman efektif sebesar effective interest rate of the loan is 10.50% per
10,50% per tahun (bunga dapat disesuaikan), kecuali annum (adjustable rate), unless otherwise
dinyatakan lain oleh BTN dari waktu ke waktu. determined by BTN from time to time.
Tujuan atas pinjaman kredit ini digunakan untuk The purpose of this credit loan is to finance the
konstruksi Apartemen Anami Riverview Residences construction of Anami Riverview Residences
Tower Mahakam dengan total 1.020 unit. Jaminan Apartment, Mahakam Tower with a total of 1,020
utama atas pinjaman ini adalah tanah dan bangunan JPP units. The main collateral are land and building of
dimana lokasi proyek atas apartemen tersebut akan JPP located in the current project location where
dibangun dengan minimal area sebesar 6.505 meter the apartment will be built with a minimum area
persegi yang terikat dengan Hak Tanggungan, dan juga of 6,505 square meters which is tied by amenability
tanah untuk pengembangan dimana tower ke 2, 3 dan 4 right (Hak Tanggungan), also, the land for
akan dibangun dengan minimal area kurang lebih development of JPP where the 2nd, 3rd, and 4th
sebesar 19.350 meter persegi, yang terikat dengan towers will be built with a minimum area of more
Surat Kuasa Membebankan Hak Tanggungan (SKMHT). or less 19,350 square meters which is tied by Surat
SKMHT akan ditahan oleh BTN selama masa kredit. JPP Kuasa Membebankan Hak Tanggungan (SKMHT). The
menjamin, ketika status SKMHT harus ditingkatkan SKMHT will be held by BTN during the credit term.
menjadi Surat Hak Tangguhan (SHT), JPP akan JPP guaranteed that when the SKMHT status needs
menandatangani akta notaris tanpa keberatan dan to be upgraded to Surat Hak Tangguhan (SHT), JPP
Standing Instruction (SI) yang menyatakan segala will sign the notarial deed without any objection
bentuk metode pembayaran oleh JPP termasuk and a Standing Instruction (SI) which stated that
pencairan atas pinjaman ini akan ditransfer melalui BTN any kind of payment methods by JPP including the
(cabang Bekasi), akun escrow akan dibuat termasuk drawdown of this loan will be transferred through
akun konstruksi, akun koleksi, akun biaya dan akun BTN (Bekasi branch); Escrow Account will be
operasional yang diikat dengan akta hipotek disertai created including Construction Account, Collection
dengan kekuatan yang tidak dapat dibatalkan untuk Account, Fee Account, and Operational Account
memotong akun tersebut, Cessie dari piutang yang which are tied by mortgage deed of the accounts
terkait dengan penjualan apartemen yang dibiayai oleh notarially accompanied by irrevocable power to
BTN dan jaminan atas bangunan harus dilindungi dengan debit amounts in those accounts; Cessie of the
asuransi kerugian dengan minimal nilai pertanggungan receivables associated to sales of the apartment
sebesar plafond pinjaman atau sesuai dengan kondisi which is financed by BTN; and the collateral of the
yang telah disediakan oleh klausul bankir BTN. building shall be protected with a loss insurance
with a minimum amount of credit ceiling or in
accordance with the terms provided by Banker's
Clause of BTN.
Page 72
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/62 Exhibit E/62
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank Tabungan Negara (Persero) Tbk (Lanjutan) PT Bank Tabungan Negara (Persero) Tbk
(Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Berdasarkan perjanjian pinjaman, JPP harus mematuhi Under the loan agreements, JPP must comply with
beberapa perjanjian, sebagai berikut: (Lanjutan) several covenants, as follows: (Continued)
a. Mempertahankan rasio keuangan debt to equity. a. Maintain debt to equity financial ratios.
b. JPP harus mendapat persetujuan tertulis dari BTN b. JPP must obtain written approval from BTN
sebelum melakukan aktivitas sebagai berikut: prior to performing the following activities:
(Lanjutan) (Continued)
1. Memperoleh fasilitas kredit dari pihak lain 1. Obtain credit facilities from other parties
sehubungan dengan proyek ini, kecuali in connection with this project, except
pinjaman dari pemegang saham dan transaksi loans from shareholders and normal trade
usaha yang lazim; transactions;
2. Mengikat diri sebagai penjamin utang; 2. Act as a guarantor of debt;
3. Mengubah anggaran dasar dan pengurus JPP; 3. Change the articles of association and
management of JPP;
4. Melakukan merger atau akuisisi; 4. Merger or acquisition;
5. Melunasi utang kepada pemegang saham; 5. Pay off debts to shareholders;
6. Membubarkan JPP dan meminta dinyatakan 6. Dissolved JPP and asked to be declared
pailit; bankrupt;
7. Menyewakan JPP kepada pihak ketiga; 7. Lease JPP to third parties;
8. Memindahtangankan JPP dalam bentuk apapun
dan atau dengan nama apapun dan dengan 8. Transfer JPP in any form and/or by any
maksud apapun kepada pihak ketiga; dan name and for any purpose to a third party;
9. Mengeluarkan saham baru dan menjual saham and
yang telah ada. 9. Issued new shares and sell existing shares.
Pada tanggal 29 Mei 2020, JPP dan BTN setuju untuk On May 29, 2020, JPP and BTN agreed to restructure
melakukan restrukturisasi kredit terdampak COVID-19, loans affected by COVID-19, extending the maturity
memperpanjang tanggal jatuh tempo di 3 Mei 2023. on May 3, 2023. The effective loan interest rate
Tingkat bunga pinjaman efektif berubah menjadi changes to 11% per annum.
sebesar 11% per tahun.
Pada tanggal 1 Desember 2021, JPP dan BTN setuju On December 1, 2021, JPP and BTN agreed to
untuk melakukan restrukturisasi kredit terdampak restructure loans affected by COVID-19. Based on
COVID-19. Berdasarkan perjanjian terakhir tersebut, the latest agreement, the loan maturity will expire
fasilitas pinjaman berakhir pada tanggal 3 Mei 2024. on May 3, 2024. The effective loan interest rate
Tingkat bunga pinjaman efektif berubah menjadi changes to 10% per annum.
sebesar 10% per tahun.
Pinjaman ini sudah dilunasi sepenuhnya pada bulan This loan was fully paid in March 2024.
Maret 2024.
Page 73
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/63 Exhibit E/63
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
c. Liabilitas Sewa c. Lease Liabilities
Kelompok Usaha memiliki beberapa sewa kendaraan, The Group has several leases of vehicles, machine,
mesin, bangunan dan tanah. Pergerakan liabilitas sewa building and land. The movement of lease liabilities
adalah sebagai berikut: is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Liabilitas sewa, saldo awal 12.570.326.001 29.043.053.901 Lease liabilities, beginning
Penambahan 1.088.996.622 947.532.333 Additions
Pembayaran ( 8.553.350.191) ( 17.420.260.233) Payments
Liabilitas sewa, saldo akhir 5.105.972.432 12.570.326.001 Lease liabilities, ending
Dikurangi: Less:
Bagian jangka pendek 916.031.977 8.975.421.321 Short term portion
Bagian jangka panjang 4.189.940.455 3.594.904.680 Long term portion
Rincian aset hak-guna (ROU) pada tanggal 30 Juni 2024 Details of right-of-use (ROU) assets as of June 30,
dan 31 Desember 2023 adalah sebagai berikut: 2024 and December 31, 2023 are as follows:
30 Jun/ Jun 30 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanah 5.132.532.680 - - 5.132.532.680 Land
Kendaraan 1.043.260.011 895.934.637 - 1.939.194.648 Vehicles
Bangunan 38.513.068.896 - - 38.513.068.896 Buildings
Total 44.688.861.587 895.934.637 - 45.584.796.224 Total
Akumulasi Accumulated
penyusutan depreciation
Tanah 1.373.741.745 282.166.168 - 1.655.907.913 Land
Kendaraan 278.202.649 164.054.978 - 442.257.627 Vehicles
Bangunan 32.094.224.072 6.418.844.824 - 38.513.068.896 Buildings
Total 33.746.168.466 6.865.065.970 - 40.611.234.436 Total
Nilai buku neto 10.942.693.121 4.973.561.788 Net book value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanah 4.595.507.431 947.532.333 410.507.084 5.132.532.680 Land
Kendaraan 3.138.926.853 - 2.095.666.842 1.043.260.011 Vehicles
Bangunan 38.513.068.896 - - 38.513.068.896 Buildings
Total 46.247.503.180 947.532.333 2.506.173.926 44.688.861.587 Total
Akumulasi Accumulated
penyusutan depreciation
Tanah 1.121.921.005 662.327.824 410.507.084 1.373.741.745 Land
Kendaraan 1.948.033.747 425.835.744 2.095.666.842 278.202.649 Vehicles
Bangunan 19.256.534.420 12.837.689.652 - 32.094.224.072 Buildings
Total 22.326.489.172 13.925.853.220 2.506.173.926 33.746.168.466 Total
Nilai buku neto 23.921.014.008 10.942.693.121 Net book value
Page 74
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/64 Exhibit E/64
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
c. Liabilitas Sewa c. Lease Liabilities
Laporan laba rugi dan penghasilan komprehensif lain The statement of profit or loss and other
termasuk menyajikan jumlah yang berkaitan dengan comprehensive income include the following
sewa: amounts relating to leases:
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Beban penyusutan aset hak-guna Depreciation expense of ROU Assets
Beban pokok penjualan
dan pendapatan jasa 282.166.168 341.828.318 Cost of sales and service revenue
Beban umum dan administrasi General and administrative
(Catatan 29) 6.582.899.802 6.699.492.314 expenses (Note 29)
Total 6.865.065.970 7.041.320.632 Total
Beban bunga 193.061.985 101.420.505 Interest expense
Beban sewa jangka Expenses related to
pendek (Catatan 29) 3.814.827.477 3.362.226.252 short-term lease (Note 29)
Beban bunga disajikan sebagai beban keuangan pada Interest expense is shown under financial expenses
laporan laba rugi dan penghasilan komprehensif lain in the consolidated statement of profit or loss and
konsolidasian. other comprehensive income.
15. UTANG USAHA KEPADA PIHAK KETIGA 15. TRADE PAYABLES TO THIRD PARTIES
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Kontraktor 130.586.717.951 133.778.692.438 Contractors
Pemasok 29.100.076.948 35.596.627.507 Suppliers
Lain-lain 117.982.628 95.293.881 Others
Total 159.804.777.527 169.470.613.826 Total
Analisis umur utang usaha kepada pihak ketiga adalah The aging analysis of the trade payables to third
sebagai berikut: parties is as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Sampai dengan 1 bulan 84.856.547.327 69.825.098.295 Until 1 month
> 1 bulan - 3 bulan 12.707.419.947 37.539.798.601 > 1 month - 3 months
> 3 bulan - 6 bulan 11.431.490.599 9.407.077.963 > 3 months - 6 months
> 6 bulan 50.809.319.654 52.698.638.967 > 6 months
Total 159.804.777.527 169.470.613.826 Total
Seluruh utang usaha pada tanggal 30 Juni 2024 dan 31 All trade payables as of June 30, 2024 and December
Desember 2023 adalah dalam mata uang Rupiah. 31, 2023 are in Rupiah currency.
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
Akun ini terutama terdiri atas utang biaya balik nama This account mainly consists of payable fee Land
Pejabat Pembuat Akta Tanah (PPAT) dan Akta Jual Beli Certificate Issuer Office (PPAT) and Deed of Sales
(AJB), service charge, Jamsostek dan lain-lain. Pada and Purchase (AJB), service charge, Jamsostek
tanggal 30 Juni 2024 dan 31 Desember 2023, saldo utang payable and others. As of June 30, 2024 and D
lain-lain masing-masing sebesar Rp 150.393.498.461 dan ecember 31, 2023, outstanding balance of other
Rp 131.531.247.964. payables amounted to Rp 150,393,498,461 and
Rp 131,531,247,964 respectively.
Page 75
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/65 Exhibit E/65
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Pajak penghasilan - Pasal 21 8.950.140 2.880.972 Income tax - Article 21
Pajak penghasilan - Pasal 22 3.400.235.070 - Income tax - Article 22
Pajak penghasilan - Pasal 23 1.279.580.518 - Income tax - Article 23
Pajak penghasilan - Pasal 25 1.174.694.384 - Income tax - Article 25
Pajak penghasilan - Pasal 4(2) 4.220.728.489 3.707.741.013 Income tax - Article 4(2)
Pajak Pertambahan Nilai - Masukan 72.200.936.762 67.964.875.410 Value Added Tax - In
Total 82.285.125.363 71.675.497.395 Total
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claims for income tax refund
Akun ini merupakan taksiran tagihan restitusi pajak This account consists of estimated claims for
penghasilan atas lebih bayar pajak penghasilan dan income tax refund from overpayment of corporate
dari deposit untuk ketetapan pajak dalam pengajuan income tax and deposits for tax assessments under
keberatan atau banding dari Entitas Anak objection or appeal from Subsidiaries amounting
sebesar Rp 102.040.710.450 dan Rp 107.187.621.490 to Rp 102,040,710,450 and 107,187,621,490 as of
masing-masing pada tanggal 30 Juni 2024 dan 31 June 30, 2024 and December 31, 2023,
Desember 2023. respectively.
c. Surat Pajak c. Tax Letters
Perusahaan The Company
Pada tahun 2020, Perusahaan menerima Surat In 2020, the Company received a Tax
Ketetapan Pajak Kurang Bayar (SKPKB) pajak Underpayment Assessment Letter (SKPKB) for year
penghasilan badan tahun 2018 sebesar 2018 corporate income tax amounting to
Rp 101.334.791.406, dan SKPKB pajak penghasilan Rp 101,334,791,406 and SKPKB for year 2018
(PPh) pasal 26 tahun 2018 sebesar Rp 25.175.858.464. income tax (PPh) article 26 amounting to Rp
Pada tahun 2021, Perusahaan melakukan keberatan 25,175,858,464. In 2021, the Company filed for
pajak untuk SKPKB tersebut kepada Kantor Pajak. objection on the said SKPKB to the Tax Office.
Pada tahun 2022, Perusahaan menerima hasil dari In 2022, the Company received the result of the
keberatan terkait SKPKB untuk pajak penghasilan objection related to SKPKB corporate income tax
badan tahun 2018, dimana jumlah kurang bayar di year 2018 where the initial underpayment
tahun 2018 menjadi lebih bayar sebesar Rp assessment in 2018 resulted to an overpayment of
7.000.000.000. Perusahaan menerima pengembalian Rp 7,000,000,000. The Company received the tax
pajak tersebut sebesar Rp 7.000.000.000 pada bulan refund of Rp 7,000,000,000 in March 2022.
Maret 2022.
Pada surat terpisah pada tahun 2022, Kantor Pajak In separate letter in 2022, the Tax Office rejected
menolak keberatan terkait kurang bayar PPh 26 tahun the objection related to underpayment of PPh 26
2018 sebesar Rp 25.175.858.464. Perusahaan year 2018 amounting to Rp 25,175,858,464. The
kemudian mengajukan banding ke Pengadilan Pajak. Company then appealed to the Tax Court. In 2024,
Pada tahun 2024, Perusahaan menerima hasil banding the Company received the results of the appeal,
tersebut, dimana banding tersebut diterima where the appeal was fully accepted by the Tax
sepenuhnya oleh Pengadilan Pajak. Court.
Page 76
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/66 Exhibit E/66
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak Subsidiaries
PT Kawasan Industri Kendal PT Kawasan Industri Kendal
Pada tanggal 3 Agustus 2022, PT Kawasan Industri On August 3, 2022, PT Kawasan Industri Kendal
Kendal (KIK) menerima SKPKB atas Pajak Pertambahan (KIK) received SKPKB for Value Added Tax (VAT)
Nilai (PPN) untuk tahun fiskal 2020 sebesar Rp for fiscal year 2020 amounting to
642.131.039 yang kemudian dibayarkan KIK pada 2 Rp 642,131,039, which KIK fully paid on
September 2022. Pada tahun 2023, KIK mengajukan September 2, 2022. In 2023, KIK filed for objection
surat keberatan ke Kantor Pajak dan diterima oleh to the Tax Office and it was granted by the Tax
Kantor Pajak sebesar Rp 641.606.597. KIK telah Office amounting to Rp 641,606,597. KIK already
menerima pengembalian atas SKPKB yang telah received the refund of the said SKPKB on August
dibayar tersebut pada bulan Agustus 2023. Selisih 2023. The difference was recorded as an expense
tersebut dicatat sebagai beban di 2023. in 2023.
Berdasarkan PP No. 12 tahun 2020 dan PMK No. Under PP No. 12 of 2020 and PMK No.
237/PMK.010/2020 (yang selanjutnya diubah menjadi 237/PMK.010/2020 (which was subsequently
PMK No.33/PMK.010/2021), penjualan dan/atau sewa amended in PMK No. 33/PMK.010/2021), the sale
tanah dan/atau bangunan di Kawasan Ekonomi Khusus and/or lease of land and/or building in the Special
tidak dipungut pajak penghasilan. Pada tahun 2024, Economic Zone are not subject to income tax. In
KIK mengajukan pengembalian pajak penghasilan yang 2024, KIK submitted a refund of income tax paid on
sudah dibayar atas transaksi-transaksi terkait tersebut these related transactions to the Tax Office. The
ke Kantor Pajak. Kantor Pajak telah menyetujui Tax Office has approved Rp 17,998,641,966 which
sebesar Rp 17.998.641.966 yang dicatat KIK sebagai KIK recorded as other income (Note 32). KIK has
pendapatan lain-lain (Catatan 32). KIK telah menerima received the approved refund of Rp 9,193,959,979
pengembalian yang disetujui tersebut sebesar Rp until June 2024, while the remaining amount of
9.193.959.979 sampai dengan bulan Juni 2024, Rp 8,804,681,987 is received in July 2024.
sedangkan sisanya sebesar Rp 8.804.681.987 diterima
di bulan Juli 2024.
PT Cikarang Inland Port PT Cikarang Inland Port
Pada tahun 2020, PT Cikarang Inland Port (CIP) In 2020, PT Cikarang Inland Port (CIP) received
menerima SKPKB atas Pajak Pertambahan Nilai (PPN) SKPKB for years 2016 and 2017 VAT which
tahun 2016 dan 2017 sejumlah Rp 26.190.898.685. CIP amounted to Rp 26,190,898,685. CIP paid
membayar Rp 15.367.515.340 dan melakukan Rp 15,367,515,340 and filed for objection to the
keberatan kepada Kantor Pajak. Pada tahun 2021, Tax Office. In 2021, the Tax Office rejected the
Kantor Pajak kemudian menolak keberatan tersebut. objection. In 2022, CIP appealed to the Tax Court.
Pada tahun 2022, CIP melakukan banding ke In 2023, CIP received the result of the appeal,
Pengadilan Pajak. Pada tahun 2023, CIP menerima where the Tax Court fully granted the appeal. CIP
hasil banding tersebut, dimana banding tersebut has fully received the refund of the said SKPKB
diterima sepenuhnya oleh Pengadilan Pajak. CIP telah amounting to Rp 15,367,515,340.
menerima pengembalian sepenuhnya dari SKPKB
tersebut sebesar Rp 15.367.515.340.
Page 77
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/67 Exhibit E/67
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Cikarang Inland Port (Lanjutan) PT Cikarang Inland Port (Continued)
Pada tahun 2019, CIP melaporkan Surat In 2019, CIP has submitted an Annual Tax
Pemberitahuan Tahunan Lebih Bayar (SPT LB) PPh Overpayment Notification Letter (SPT LB) of
Badan sebesar Rp 4.665.273.263. Pada tahun 2021, corporate income tax amounting to
hasil pemeriksaan pajak atas SPT LB PPh badan 2019 Rp 4,665,273,263. In 2021, the result of the tax
adalah SKPLB sebesar Rp 4.506.510.271. Selisih antara audit related to the SPT LB of the 2019 corporate
SPT LB dan SKPLB PPh Badan diakui sebagai beban di income tax was an SKPLB amounting to Rp
tahun 2021. Lebih bayar pada SKPLB PPh Badan 2019 4,506,510,271. The difference between the SPT LB
sebesar Rp 4.506.510.271 tersebut diatas oleh kantor and SKPLB of corporate income tax was recorded to
pajak dikompensasikan dengan STP PPN 2016-2017 expense in 2021. The overpayment of SKPLB 2019
sebesar Rp 3.536.741.838, sehingga tersisa lebih bayar corporate income tax amounting to
sebesar Rp 969.768.433 yang kemudian Rp 4,506,510,271 were compensated with STP
dikompensasikan kembali untuk SKPKB PPN 2019 dan 2016-2017 VAT amounting to Rp 3,536,741,838
dicatat sebagai beban pada tahun 2021. CIP and resulting in an overpayment amounting to
mengajukan banding untuk STP PPN 2016-2017 sebesar Rp 969,768,433 in which was compensated for
Rp 3.536.741.838. Pada tahun 2023, CIP menerima SKPKB VAT 2019 and recorded as an expense in
hasil banding tersebut, dimana banding tersebut 2021. CIP made an appeal for The STP 2016-2017
diterima sepenuhnya oleh Pengadilan Pajak. Oleh VAT amounting to Rp 3,536,741,838. In 2023, CIP
Kantor Pajak hasil ini diperhitungkan dengan STP PPN received the result of the appeal, where the Tax
2020 yang hasil keputusan bandingnya ditolak sebesar Court fully granted the appeal. By the Tax Office
Rp 363.625.990. Sisanya sebesar Rp 3.173.115.848, this result was compensated with the STP VAT for
telah diterima sebagian oleh CIP sebesar year 2020 which appeal decision was rejected
Rp 1.429.561.873 di bulan Juni 2024. amounting to Rp 363,625,990. The remaining
amount of Rp 3,173,115,848, has been partially
received by CIP amounting to Rp 1,429,561,873 in
June 2024.
Pada tahun 2022, CIP juga menerima SKPKB PPh pasal In 2022, CIP also received SKPKB of income tax
23, 26, PPN dan STP PPN 2020 sebesar article 23, 26, VAT and STP VAT for year 2020
Rp 13.626.996.613 dan SKPLB PPh Badan 2020 sebesar amounting to Rp 13,626,996,613 and SKPLB of
Rp 2.705.475.293. SKPLB PPh Badan 2020 tersebut corporate income tax for year 2020 amounting to
oleh kantor pajak diperhitungkan dengan SKPKB PPh Rp 2,705,475,293. The SKPLB corporate income tax
pasal 23, 26, PPN yang disetujui dan STP PPN 2020 for year 2020 was compensated with SKPKB of
sebesar Rp 1.349.336.736. Sisa lebih bayar sebesar income tax article 23, 26, agreed VAT and STP VAT
Rp 1.356.138.557 telah diterima oleh CIP di tahun 2020 amounting to Rp 1,349,336,736. The
2022. Pada tahun 2022, CIP mengajukan surat remaining overpayment of Rp 1,356,138,557 was
keberatan sebesar Rp 13.159.019.979, atas: received by CIP in 2022. In 2022, CIP filed an
• SKPKB PPN 2020 yang tidak disetujui sebesar objection amounting to Rp 13,159,019,979
Rp 12.277.659.877, consisting of:
• STP PPN yang telah dibayar dengan • The disagreed SKPKB VAT for fiscal year
kompensasi SKPLB PPH Badan 2020 tersebut 2020 amounting to Rp 12,277,659,877,
sebesar Rp 881.360.102. • STP VAT 2020 that has been paid with
the compensation of SKPLB corporate
Income tax for year 2020 compensation
amounting to Rp 881,360,102.
Pada tahun 2023, Kantor Pajak menolak keberatan In 2023, Tax Office rejected the objection, and
tersebut dan kemudian CIP mengajukan banding ke then CIP filed an appeal to the Tax Court.
Pengadilan Pajak.
Page 78
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/68 Exhibit E/68
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Cikarang Inland Port (Lanjutan) PT Cikarang Inland Port (Continued)
Pada tahun 2024, keputusan Pengadilan Pajak atas In 2024, the Tax Court's decision on CIP's appeal was
permohonan banding CIP adalah mengabulkan to partially grant the appeal amounting to
sebagian permohonan banding, yaitu sebesar Rp 12,795,393,989 and reject amounting to
Rp 12.795.393.989 dan menolak sebesar Rp Rp 363,625,990. The rejected amount was
363.625.990. Jumlah yang ditolak tersebut telah recognized as expense in 2024.
diakui sebagai beban di tahun 2024.
PT Jababeka Infrastruktur PT Jababeka Infrastruktur
Pada tahun 2020, JI menerima SKPKB atas pajak In 2020, JI received a SKPKB for corporate income
penghasilan badan dan pajak penghasilan 26 tahun tax and income tax article 26 year 2018 amounted
2018 sejumlah Rp 67.013.691.909. JI mengajukan to Rp 67,013,691,909. JI filed an objection for the
keberatan atas SKPKB tersebut. Pada tahun 2021, JI related SKPKB. In 2021, JI received the decision
menerima surat keputusan Direktur Jendral Pajak letter of Director General of Taxes that the
bahwa keberatan tersebut ditolak. Sehingga, JI objection was rejected. Hence, JI filed an appeal.
mengajukan banding. Pada tahun 2022, JI menerima In 2022, JI received the result of the appeal related
hasil banding terkait SKPKB tersebut, dimana banding to that SKPKB, where the Tax Court fully granted
tersebut diterima sepenuhnya oleh Pengadilan Pajak the appeal and cancelled the tax assessment by the
dan Kantor Pajak membatalkan ketetapan pajaknya. Tax Office.
Pada Desember 2022, Kantor Pajak mengajukan In December 2022, the Tax Office submitted Tax
Peninjauan Kembali untuk Pajak terkait keputusan Reconsideration on the decisions of the Tax Court.
dari Pengadilan Pajak. Sampai dengan tanggal As of the date of approval and authorization for
persetujuan dan pengesahan untuk penerbitan laporan issuance of these consolidated financial
keuangan konsolidasian, JI masih menunggu hasil dari statements, JI is still waiting for the result of the
Peninjauan Kembali untuk Pajak tersebut. Tax Reconsideration.
Pada tahun 2022, JI menerima SKPKB PPh Badan, PPN, In 2022, JI received an SKPKB for corporate Income
PPh 21 dan PPh 23 atas hasil pemeriksaan pajak tahun tax, VAT, Income tax article 21 and 23 from the
2020 sejumlah Rp 34.111.766.940. JI mengajukan result of tax audit year 2020 amounting to Rp
surat keberatan sebesar Rp 33.186.966.480. Pada 34,111,766,940. JI filed an objection letter
bulan Oktober 2023, Kantor Pajak menolak keberatan amounted to Rp 33,186,966,480. In October 2023,
atas SKPKB PPh Badan tersebut dan JI kemudian the Tax Office rejected the objection to the said
mengajukan banding ke Pengadilan Pajak. Sampai SKPKB for corporate income tax and JI then
dengan tanggal persetujuan dan pengesahan untuk appealed to the Tax Court. As of the date of
penerbitan laporan keuangan konsolidasian, JI masih approval and authorization for issuance of these
dalam proses banding. consolidated financial statements, JI is in the
appeal process.
Pada tahun 2023, JI menerima SKPKB PPh Badan, PPh In 2023, JI received a SKPKB for corporate income
21, PPh 23, PPh 4(2) dan PPN atas hasil pemeriksaan tax, Income tax article 21, 23, 4(2) and VAT from
pajak tahun 2021 sejumlah Rp 19.122.764.369. JI the result of tax audit year 2021 amounting to
melakukan pembayaran sejumlah Rp 1.027.134.816 Rp 19,122,764,369. JI made a payment amounting
dimana Rp 826.058.903 telah dibebankan di tahun to Rp 1,027,134,816 where Rp 826,058,903 was
2023 dan sisanya sebesar Rp 201.075.913 diajukan expensed in 2023 and the remaining Rp 201,075,913
keberatan. Dengan demikian, JI mengajukan was filed for objection. Therefore, JI filed an
keberatan atas SKPKB PPh Badan dan PPN sejumlah Rp objection letter for SKPKB for corporate income tax
18.296.705.466. Sampai dengan tanggal persetujuan and VAT amounting to Rp 18,296,705,466. As of the
dan pengesahan untuk penerbitan laporan keuangan date of approval and authorization for consolidated
konsolidasian, JI masih menunggu hasil dari keberatan financial statements, JI is still waiting for the
tersebut. result of the objection.
Page 79
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/69 Exhibit E/69
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Bekasi Power PT Bekasi Power
Pada tahun 2023, PT Bekasi Power (BP) menerima In 2023, PT Bekasi Power (BP) received SKPLB for
SKPLB untuk tahun 2021 atas pajak penghasilan corporate income tax year 2021 which amounted
badan sejumlah Rp 7.807.819.733. Dari pernyataan to Rp 7,807,819,733. From the statement of tax
restitusi pajak tersebut, sebagian digunakan sebagai refund, some were used as a compensation for
kompensasi SKPKB PPh pasal 23 tahun 2021 sebesar SKPKB of income tax article 23 of the year 2021
Rp 17.603.562. Kelebihan pajak penghasilan badan amounting to Rp 17,603,562. The overpayment
sebesar Rp 7.790.216.171 tersebut telah diterima di of corporate income tax amounting to
tahun 2023. Rp 7,790,216,171 has been received in 2023.
Pada tahun 2024, BP menerima SKPLB untuk tahun In 2024, BP received SKPLB for corporate income
2022 atas pajak penghasilan badan sejumlah tax year 2022 which amounted to
Rp 5.710.568.258. Dari pernyataan restitusi pajak Rp 5,710,568,258. From the statement of tax
tersebut, sebagian digunakan sebagai kompensasi refund, some were used as a compensation for
SKPKB PPh pasal 21 dan 23 tahun 2022 total sebesar SKPKB of income tax article 21 and 23 of the year
Rp 5.547.927. Kelebihan pajak penghasilan badan 2022 totally amounting to Rp 5,547,927. The
sebesar Rp 5.705.020.331 tersebut telah diterima di overpayment of corporate income tax amounting
bulan Mei 2024. to Rp 5,705,020,331 has been received in May
2024.
d. Utang pajak d. Taxes payable
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Pajak final Final tax
Konstruksi 10.209.527 - Construction
Pengalihan hak atas tanah Transfer of land rights
dan/atau bangunan 2.511.261 2.511.261 and/or buildings
Persewaan tanah dan bangunan 1.711.112 1.781.500 Building and land rental
Entitas Anak 6.919.482.521 7.924.771.533 Subsidiaries
Subtotal 6.933.914.421 7.929.064.294 Subtotal
Pajak Penghasilan: Income Taxes:
Pasal 21 3.095.625.800 2.372.641.350 Article 21
Pasal 23 958.859.927 918.894.983 Article 23
Pasal 25 137.306.136 845.606.874 Article 25
Pasal 26 5.083.387.009 66.189.501 Article 26
Pajak Pertambahan Nilai - Keluaran 6.323.134.150 6.976.976.645 Value Added Tax – Output
Pajak Pembangunan 1 1.194.804.185 1.166.001.189 Development Tax 1
Pajak Penghasilan Badan 20.529.030.032 16.130.011.293 Corporate Income Tax
Subtotal 37.322.147.239 28.476.321.835 Subtotal
Total 44.256.061.660 36.405.386.129 Total
Page 80
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/70 Exhibit E/70
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
e. Perhitungan Pajak f. e. Fiscal computation
Beban pajak penghasilan kini d. Current income tax expense
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Perusahaan 1.169.043.920 1.321.951.592 The Company
Entitas Anak 28.323.221.862 9.642.299.666 Subsidiaries
Total 29.492.265.782 10.964.251.258 Total
Kelompok Usaha menyampaikan pajak tahunan atas The Group submits an annual tax on its own
perhitungan sendiri (“Self assessment”) sesuai dengan calculation ("Self assessment") in accordance with
perubahan terakhir atas Undang-Undang Ketentuan recent changes to the Law of the General Provisions
Umum dan Tata Cara Perpajakan yang berlaku mulai and Tax Procedures which is effective on January 1,
tanggal 1 Januari 2008. Kantor Pajak dapat 2008. Tax Office may set or change the amount of
menetapkan atau mengubah besarnya liabilitas pajak tax liability within the limit of 5 (five) years from
dalam batas waktu 5 (lima) tahun sejak tanggal the date the tax becomes due.
terutangnya pajak.
Beban pajak final b. Final tax expense
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Perusahaan 75.371.571 30.536.756 The Company
Entitas Anak 14.926.558.973 18.724.548.109 Subsidiaries
Total 15.001.930.544 18.755.084.865 Total
Pajak final Perusahaan sehubungan dengan penjualan, b. The Company’s final tax in connection with sale
dan persewaan tanah dan bangunan pabrik adalah and rent of land and factory building is as follows:
sebagai berikut:
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Beban pajak final yang
berasal dari: Final tax expense from:
Pengalihan hak atas tanah Transfer of land rights
dan/atau bangunan 70.771.571 24.691.706 and/or buildings
Persewaan tanah dan bangunan 4.600.000 5.845.050 Building and land rental
Total 75.371.571 30.536.756 Total
e.
Perincian utang pajak final adalah sebagai berikut: c. The details of final tax payable are as follows:
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Saldo awal tahun 4.292.761 5.201.521 Beginning balance
Beban pajak final atas pendapatan Final tax expense on revenues
usaha tahun berjalan 75.371.571 30.536.756 in current year
Beban pajak final yang telah Final tax expense deducted by
dipotong pihak ketiga atau disetor third party or paid by the
Perusahaan tahun berjalan ( 65.232.432) ( 23.151.328) Company in the current year
Total 14.431.900 12.586.949 Total
Page 81
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/71 Exhibit E/71
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
f. Aset dan liabilitas pajak tangguhan g.f. Deferred tax assets and liabilities
30 Jun/ Jun 30, 2024
Dikreditkan Dibebankan ke
(dibebankan) penghasilan
ke laba rugi/ komprehensif lain/
Saldo awal/ Credited Charged to other Saldo akhir/
Beginning (charged) to comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan Post-employment
kerja karyawan 13.625.828.772 499.876.547 - 14.125.705.319 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 2.129.489.582 - - 2.129.489.582 impairment losses
Rugi fiskal 89.544.256 - - 89.544.256 Fiscal loss
Total 15.844.862.610 499.876.547 - 16.344.739.157 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas imbalan Post-employment
kerja karyawan 2.384.824.771 221.824.285 - 2.606.649.056 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 147.458.956 - - 147.458.956 impairment losses
Effect of fair value
increment
Efek nilai wajar atas from acquisition
akuisisi Entitas Anak ( 2.925.700.901) - - ( 2.925.700.901) of Subsidiaries
Operasi luar negeri –
biaya amortisasi Foreign operations-
atas biaya penerbitan amortized cost of
pinjaman - - - - issuance cost loan
Depreciation of property,
Penyusutan aset tetap ( 71.121.606.107) 662.623.816 - ( 70.458.982.291) plant and equipment
Total ( 71.515.023.281) 884.448.101 - ( 70.630.575.180) Total
31 Des/ Dec 31, 2023
Dikreditkan Dibebankan ke
(dibebankan) penghasilan
ke laba rugi/ komprehensif lain/
Saldo awal/ Credited Charged to other Saldo akhir/
Beginning (charged) to comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan Post-employment
kerja karyawan 13.786.182.997 330.460.198 ( 490.814.423) 13.625.828.772 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 2.441.254.084 ( 311.764.502) - 2.129.489.582 impairment losses
Rugi fiskal - 89.544.256 - 89.544.256
Total 16.227.437.081 108.239.952 ( 490.814.423) 15.844.862.610 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas imbalan Post-employment
kerja karyawan 2.913.095.126 ( 433.136.918) ( 95.133.437) 2.384.824.771 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 147.458.956 - - 147.458.956 impairment losses
Effect of fair value
increment
Efek nilai wajar atas from acquisition
akuisisi Entitas Anak ( 2.937.027.126) 11.326.225 - ( 2.925.700.901) of Subsidiaries
Operasi luar negeri –
biaya amortisasi Foreign operations-
atas biaya penerbitan amortized cost of
pinjaman ( 679.862.358) 679.862.358 - - issuance cost loan
Depreciation of property,
Penyusutan aset tetap ( 68.745.841.395) ( 2.375.764.712) - ( 71.121.606.107) plant and equipment
Total ( 69.302.176.797) ( 2.117.713.047) ( 95.133.437) ( 71.515.023.281) Total
Manajemen Kelompok Usaha berkeyakinan bahwa aset The Group’s management believes that deferred
pajak tangguhan yang timbul dari perbedaan temporer tax assets arising from temporary differences can
akan dapat direalisasi pada periode mendatang. Juga, be realized in future periods. Also, management
manajemen berkeyakinan bahwa rugi fiskal tersebut believes that the fiscal loss can be recovered
dapat dipulihkan melalui penghasilan kena pajak pada through taxable income in the next five (5) years.
lima (5) tahun mendatang.
Page 82
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/72 Exhibit E/72
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. BIAYA MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Bunga 45.437.132.725 38.048.881.790 Interest
Biaya listrik 37.347.808.135 23.464.465.831 Electricity expense
Biaya karyawan 8.650.069.921 8.707.380.144 Employee expense
Biaya keamanan 4.944.628.231 4.212.224.080 Security expense
Biaya komisi 4.465.964.549 9.202.196.533 Commission expense
Biaya tenaga ahli 1.488.575.418 4.390.426.303 Professional fee expense
Biaya gas 715.765.258 392.101.986 Gas expenses
Biaya pemeliharaan lingkungan 701.018.287 971.767.887 Environmental expense
Biaya lindung nilai 518.859.301 680.204.023 Hedging costs
Lain-lain 37.813.150.200 42.241.820.935 Others
Total 142.082.972.025 132.311.469.512 Total
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITIES
Kelompok Usaha memberikan imbalan kerja yang tidak The Group provides unfunded benefits to their
didanai untuk karyawan tetapnya sesuai dengan Peraturan qualified employees in accordance with the Company
Perusahaan dan UU Cipta Kerja No. 11/2020 dan Regulation and UU Cipta Kerja No. 11/2020 and
PP 35/2021. PP 35/2021.
Karena Undang-Undang menentukan rumus tertentu untuk Since the Law sets the formula for determining the
menghitung jumlah minimal imbalan pensiun, pada minimum amount of benefits, in substance, pension
dasarnya program pensiun berdasarkan Undang-Undang plans under the Law represent defined benefit plans.
adalah program imbalan pasti.
Biaya imbalan kerja bersih yang diakui dalam laporan laba The net employee benefits expense recognized in the
rugi dan penghasilan komprehensif lain konsolidasian dan consolidated statement of profit or loss and other
jumlah yang diakui dalam laporan posisi keuangan comprehensive income and the amounts recognized in
konsolidasian sebagai liabilitas imbalan kerja karyawan the consolidated statement of financial position as
pada tanggal dan untuk tahun-tahun yang berakhir pada employee benefits liabilities as of and for the years
31 Desember 2023 dihitung oleh KKA Riana & Rekan, ended December 31, 2023 were determined by KKA
aktuaris independen, dalam laporannya pada tanggal 2 Riana & Rekan, an independent actuary, in its reports
Februari 2024, dengan menggunakan metode “Projected dated February 2, 2024, respectively, using the
Unit Credit”. “Projected Unit Credit” method.
20. UANG MUKA PELANGGAN 20. CUSTOMERS’ DEPOSITS
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Penjualan tanah 230.894.129.176 139.554.712.043 Selling of land
Penjualan ruang perkantoran Selling of office space and
dan rumah toko (ruko) 322.777.198.296 331.464.269.542 shop houses
Penjualan rumah hunian 180.949.878.043 206.580.358.858 Selling of residential houses
Penjualan kawasan industri 40.327.690.686 44.019.817.119 Selling of industrial estate
Lain-lain 2.359.211.453 2.386.730.905 Others
Total 777.308.107.654 724.005.888.467 Total
Dikurangi: Bagian jangka pendek ( 777.134.770.921) ( 723.842.712.943) Less: Short-term portion
Bagian jangka panjang 173.336.733 163.175.524 Long-term portion
Page 83
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/73 Exhibit E/73
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UANG MUKA PELANGGAN (Lanjutan) 20. CUSTOMERS’ DEPOSITS (Continued)
Mutasi uang muka pelanggan adalah sebagai berikut: Movement in customers' deposits are as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 724.005.888.467 728.286.607.289 Beginning balance
Penambahan 992.625.795.275 1.332.303.722.631 Addition
Pengakuan pendapatan ( 939.323.576.088) ( 1.336.584.441.453) Revenue recognized
Saldo akhir 777.308.107.654 724.005.888.467 Ending balance
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, pada As of June 30, 2024 and December 31, 2023, this account
akun ini terdapat uang muka untuk rumah hunian dari consists of a deposit for residential house from a key
personil manajemen kunci sebesar Rp 7.838.329.435. management personnel amounting to Rp 7,838,329,435.
21. MODAL SAHAM 21. SHARE CAPITAL
Rincian pemegang saham Perusahaan pada tanggal The composition of the Company’s shareholders as of
30 Juni 2024 dan 31 Desember 2023 berdasarkan catatan June 30, 2024 and December 31, 2023 based on the
yang dibuat oleh PT Datindo Entrycom, Biro Administrasi records of PT Datindo Entrycom, Securities
Efek, adalah sebagai berikut: Administration Agency, is as follows:
Seri A Seri B
(Nilai nominal- (Nilai nominal- Persentase
Rp 500 per Rp 75 per kepemilikan
saham)/ saham)/ (%)/ Modal
Series A Series B Percentage ditempatkan dan
(Par value of (Par Total of disetor penuh/
Rp 500 per value of Rp 75 saham/ ownership Issued and
Pemegang saham share) per share) Total shares (%) fully paid capital Shareholders
Mu Min Ali Gunawan - 4.391.370.788 4.391.370.788 21,09 329.352.809.100 Mu Min Ali Gunawan
Islamic Development Islamic Development
Bank - 2.400.359.372 2.400.359.372 11,53 180.026.952.900 Bank
Saham treasuri - 292.500.000 292.500.000 1,40 21.937.500.000 Treasury shares
Lain-lain (masing Others (each less
-masing di bawah 5%) 711.956.815 13.028.701.394 13.740.658.209 65,98 1.333.131.012.050 than 5%)
Total 711.956.815 20.112.931.554 20.824.888.369 100,00 1.864.448.274.050 Total
Berdasarkan surat manajemen kepada Kepala Eksekutif According to letter from management to Kepala
Pengawas Pasar Modal Otoritas Jasa Keuangan (OJK) Eksekutif Pengawas Pasar Modal Otoritas Jasa
tanggal 18 Maret 2020, Perusahaan akan melakukan Keuangan (OJK) dated March 18, 2020, the Company
pembelian kembali saham Perusahaan. Transaksi ini sesuai will repurchase the Company’s shares. The transaction
dengan Peraturan OJK Nomor: 2/POJK.04/2013 tanggal is in accordance with OJK regulation
23 Agustus 2013 tentang Pembelian Kembali Saham Yang No. 2/POJK.04/2013 dated August 23, 2013 concerning
Dikeluarkan oleh Emiten atau Perusahaan Publik dalam the Repurchase of Emittent Shares or Listed Company
Kondisi Pasar yang Berfluktuasi secara Signifikan dan Surat in Potentially Crisis Market Condition; and OJK
Edaran OJK Nomor: 3/SEOJK.04/2020 tanggal 9 Maret circulation No. 3/SEOJK.04/2020 dated March 9, 2020
2020 tentang Kondisi Lain Sebagai Kondisi Pasar Yang concerning Other Conditions as Potentially Crisis
Berfluktuasi Secara Signifikan Dalam Pelaksanaan Market Condition in regards to the Repurchase of
Pembelian Kembali Saham Yang Dikeluarkan Oleh Emiten Emittent Shares or Listed Company. The Company can
Atau Perusahaan Publik. Perusahaan dapat membeli reacquire its shares at 20% maximum of paid in capital.
kembali sahamnya sampai batas maksimal 20% dari modal In 2020, the Company reacquire 292,500,000 shares at
disetor. Pada tahun 2020, Perusahaan membeli kembali its cost amounting to Rp 47,843,709,726 (with a par
292.500.000 saham dengan harga perolehan sebesar value amounting to Rp 21,937,500,000).
Rp 47.843.709.726 (dengan nilai nominal sebesar
Rp 21.937.500.000).
Page 84
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/74 Exhibit E/74
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. TAMBAHAN MODAL DISETOR 22. ADDITIONAL PAID-IN CAPITAL
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
Selisih penurunan Difference from decrease
nilai nominal saham 212.589.195.242 212.589.195.242 in par value
Biaya emisi saham ( 27.230.260.388) ( 27.230.260.388) Share issuance costs
Perbedaan nilai nominal dan nilai Difference in par value and
pasar yang diterbitkan kepada market value issued to
kreditur dalam rangka creditors due to
restrukturisasi pinjaman ( 72.822.060.900) ( 72.822.060.900) restructuring loan
Tambahan modal disetor Additional paid in capital
dari rights issue 1.056.303.880.975 1.056.303.880.975 from rights issue
Tambahan modal disetor Additional paid in capital
dari pembagian dividen saham 223.883.494.789 223.883.494.789 from stock dividend
Tambahan modal disetor Additional paid in capital
dari tax amnesty 3.344.749.403 3.344.749.403 from tax amnesty
Total 1.396.068.999.121 1.396.068.999.121 Total
23. CADANGAN UMUM 23. GENERAL RESERVE
Dalam Rapat Umum Pemegang Saham Perusahaan yang During the Company’s Shareholders’ General Meeting
diadakan pada tanggal 28 Juni 2024, yang telah diaktakan held on June 28, 2024, which was covered by Notarial
oleh Notaris Kartika, S.H., No. 1719, para Pemegang Saham deed of Kartika, S.H., No. 1719, the Shareholders
menyetujui, antara lain, penambahan cadangan umum atas approved the following, among others, additional
saldo laba yang telah ditentukan penggunaannya sebesar appropriation of retained earnings for general reserve
Rp 50.000.000 pada tahun 2023. Saldo laba yang telah amounted to Rp 50,000,000 in 2023. The total
ditentukan penggunaannya sebesar Rp 550.000.000 dan appropriated retained earnings amounted to
Rp 500.000.000 masing-masing pada tanggal 30 Juni 2024 Rp 550,000,000 and Rp 500,000,000 as of June 30, 2024
dan 31 Desember 2023. and December 31, 2023, respectively.
24. KEPENTINGAN NON-PENGENDALI 24. NON-CONTROLLING INTERESTS
Kepentingan non-pengendali atas aset bersih Entitas Anak Non-controlling interests in net assets of Subsidiaries
merupakan bagian pemegang saham minoritas atas aset represents the share of minority shareholders in the net
bersih Entitas Anak yang tidak seluruh sahamnya dimiliki assets of Subsidiaries which are not wholly owned by
oleh Perusahaan. the Company.
Rincian kepentingan non-pengendali adalah sebagai Detail of non-controlling interests are as follows:
berikut:
30 Jun/ Jun 30, 31 Des/ Dec 31 ,
2024 2023
PT Kawasan Industri Kendal 1.219.298.570.770 1.161.246.205.122 PT Kawasan Industri Kendal
PT Jababeka Mitrafamili Residen 117.495.713.440 116.727.763.312 PT Jababeka Mitrafamili Residen
PT Jababeka Keihan Residence 93.407.545.135 93.638.251.167 PT Jababeka Keihan Residence
PT Jababeka Creed Residence 25.729.793.016 24.875.409.193 PT Jababeka Creed Residence
PT Jababeka PP Properti 23.197.398.852 20.558.358.236 PT Jababeka PP Properti
PT Nusantara Gas Energi 18.722.677.236 17.913.842.463 PT Nusantara Gas Energi
PT Likuid Nusantara Gas 14.623.678.112 15.803.302.253 PT Likuid Nusantara Gas
PT Jababeka Plaza Indonesia 15.732.255.585 15.714.534.480 PT Jababeka Plaza Indonesia
PT Proteksi Usaha Indonesia 1.338.528.517 1.282.038.728 PT Proteksi Usaha Indonesia
PT Media Membangun Negeri 492.675.509 493.879.536 PT Media Membangun Negeri
PT Rumah Prima Sehat 401.188.699 401.204.005 PT Rumah Prima Sehat
PT Faunaland Tanjung Lesung 122.500.000 122.500.000 PT Faunaland Tanjung Lesung
PT Duta Bandara Banten 11.715.810 11.748.810 PT Duta Bandara Banten
PT Jababeka Longlife City ( 4.291.642.282) ( 4.302.986.434) PT Jababeka Longlife City
Total 1.526.282.598.399 1.464.486.050.871 Total
Page 85
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/75 Exhibit E/75
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. KEPENTINGAN NON-PENGENDALI (Lanjutan) 24. NON-CONTROLLING INTERESTS (Continued)
Berdasarkan akta Notaris Afini Suri S.H, M.K., No. 6 tanggal Based on Notarial Deed of Notary Afini Suri S.H, M.K.,
25 September 2023, PT Kawasan Industri Kendal (KIK) No. 6 dated September 25, 2023, PT Kawasan Industri
membagikan dividen tunai sebesar Rp 259.392.000.000, Kendal (KIK) distributed cash dividend amounted to
masing-masing kepada PT Grahabuana Cikarang (GBC), Rp 259,392,000,000, to PT Grahabuana Cikarang (GBC),
Entitas Anak, sebesar 51% senilai Rp 132.289.920.000 dan Subsidiary, for 51% amounted to Rp 132,289,920,000
Sembcorp Development Indonesia, Pte, Ltd. sebesar 49% and Sembcorp Development Indonesia, Pte, Ltd. for 49%
senilai Rp 127.102.080.000. amounted to Rp 127,102,080,000.
Berdasarkan akta Notaris Afini Suri S.H, M.K., No. 3 tanggal Based on Notarial Deed of Notary Afini Suri S.H, M.K.,
20 Mei 2024, KIK membagikan dividen tunai sebesar No.3 dated May 20, 2024, KIK distributed cash dividend
Rp 322.889.000.000, masing-masing kepada GBC, amounted to Rp 322,889,000,000, to GBC, Subsidiary,
Entitas Anak, sebesar 51% senilai Rp 164.673.390.000 dan for 51% amounted to Rp 164,673,390,000 and Sembcorp
Sembcorp Development Indonesia, Pte, Ltd. sebesar 49% Development Indonesia, Pte, Ltd. for 49% amounted to
senilai Rp 158.215.610.000. Rp 158,215,610,000.
25. LABA PER SAHAM DASAR 25. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi laba neto Basic earnings per share is calculated by dividing
konsolidasian kepada pemilik entitas induk dengan rata- consolidated net profit attributable to owners of the
rata tertimbang jumlah lembar saham biasa yang beredar parent company by the weighted average number of
pada tahun bersangkutan. ordinary shares outstanding during the related year.
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Laba neto yang diatribusikan Net profit attributable to
kepada Pemilik Entitas Induk 49.823.666.796 204.980.735.043 Owners of the Parent Company
Rata-rata tertimbang Weighted average
jumlah saham biasa number of ordinary
yang beredar - dasar 20.532.388.369 20.532.388.369 shares outstanding – basic
Laba per saham dasar 2,43 9,98 Basic earnings per share
26. PENJUALAN DAN PENDAPATAN JASA 26. SALES AND SERVICE REVENUE
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Penjualan Sales
Tanah matang 1.142.918.089.525 811.316.695.179 Developed land
Tanah dan rumah 94.533.773.421 77.809.077.594 Land and houses
Apartemen 47.822.975.518 41.913.892.842 Apartment
Ruang perkantoran dan Office spaces and
rumah toko (ruko) 52.866.415.050 28.523.248.111 shop houses
Tanah dan bangunan pabrik 41.705.850.723 17.470.279.996 Land and factory buildings
Pembangkit tenaga listrik 584.902.990.816 413.751.507.738 Power plant
Jasa dan pemeliharaan 201.536.862.538 180.396.969.399 Service and maintenance fees
Dry port 117.133.031.479 97.321.943.429 Dry port
Golf 42.571.454.155 40.784.953.107 Golf
Penyewaan ruang perkantoran, Office spaces, factory
pabrik dan rumah toko (ruko) 29.544.080.515 25.431.901.093 and shop houses rental
Pariwisata 20.444.983.161 17.591.441.340 Tourism
Kondominium 1.104.859.329 1.239.536.259 Condominium
Agrobisnis dan konsultasi 1.083.181.753 1.414.475.824 Agribusiness and consulting
Total 2.378.168.547.983 1.754.965.921.911 Total
Page 86
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/76 Exhibit E/76
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PENJUALAN DAN PENDAPATAN JASA (Lanjutan) 26. SALES AND SERVICE REVENUE (Continnued)
Pendapatan penjualan dan jasa berdasarkan waktu Sales and service revenue based on timing of revenue
pengakuan pendapatan adalah sebagai berikut: recognition is as follows:
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Titik waktu 1.379.847.104.237 977.033.193.722 Point in time
Periode waktu 968.777.363.231 752.500.827.096 Over time
Total 2.348.624.467.468 1.729.534.020.818 Total
* Tidak termasuk pendapatan sewa sebesar *Excluding rental income amounting to
Rp 29.544.080.515 dan Rp 25.431.901.093. Rp 29,544,080,515 and Rp 25,431,901,093.
Rincian pelanggan yang melebihi 10% dari jumlah penjualan Detail of customer which exceeded 10% of the
dan pendapatan jasa konsolidasian adalah sebagai berikut: consolidated sales and service revenue is as follows:
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Pelanggan: Customer:
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 293.018.084.095 253.071.190.660 Negara (Persero)
PT Matahari Tire Indonesia 328.677.663.000 - PT Matahari Tire Indonesia
Total 621.695.747.095 253.071.190.660
27. BEBAN POKOK PENJUALAN DAN PENDAPATAN JASA 27. COST OF SALES AND SERVICE REVENUE
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Penjualan Sales
Tanah matang 590.231.821.051 397.844.335.518 Developed land
Tanah dan rumah 60.893.537.249 37.215.718.733 Land and houses
Apartemen 15.964.316.021 23.337.538.036 Apartment
Ruang perkantoran dan Office spaces and
rumah toko (ruko) 10.602.152.853 8.892.083.606 shop houses
Tanah dan bangunan pabrik 14.745.750.990 4.513.144.280 Land and factory buildings
Pembangkit tenaga listrik 464.298.088.017 302.545.932.686 Power plant
Jasa dan pemeliharaan 101.547.725.893 94.025.216.807 Service and maintenance fees
Dry port 58.569.619.777 55.774.384.074 Dry port
Golf 23.701.347.859 21.920.136.886 Golf
Penyewaan ruang perkantoran, Office spaces, factory
pabrik dan rumah toko (ruko) 9.231.734.394 9.487.158.937 and shop houses rental
Pariwisata 16.695.952.176 15.975.689.345 Tourism
Kondominium 1.068.886.106 680.618.871 Condominium
Agrobisnis dan konsultasi 1.030.788.415 922.031.415 Agribusiness and consulting
Total 1.368.581.720.801 973.133.989.194 Total
28. BEBAN PENJUALAN 28. SELLING EXPENSES
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Promosi dan iklan 25.807.112.531 21.383.376.466 Promotion and advertising
Komisi dan insentif 13.608.621.601 15.639.916.640 Commissions and incentives
Operasional 10.056.891.858 9.404.294.512 Operational
Lain-lain 770.954.651 813.750.645 Others
Total 50.243.580.641 47.241.338.263 Total
Page 87
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/77 Exhibit E/77
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Gaji dan tunjangan karyawan 127.535.477.457 102.450.121.676 Salaries and employee benefits
Pajak dan perijinan 17.692.853.305 18.030.900.034 Taxes and licenses
Perlengkapan dan peralatan kantor 17.571.016.896 15.356.267.673 Office supplies and equipment
Alih daya 16.034.545.303 12.713.285.153 Outsourcing
Keamanan 12.155.225.344 9.426.913.117 Security
Depreciation of property, plant
Penyusutan aset tetap (Catatan 10) 10.158.299.937 10.385.582.257 and equipment (Note 10)
Beban imbalan kerja (Catatan 19) 9.640.759.932 9.574.941.983 Employee benefits expense (Note 19)
Jasa tenaga ahli 9.582.216.826 18.222.490.803 Professional fees
Lingkungan 7.036.845.452 6.400.425.494 Environment
Penyusutan aset hak-guna Depreciation of
(Catatan 14) 6.582.899.802 6.699.492.314 right-of-use assets (Note 14)
Jasa pemeliharaan 4.388.189.079 3.746.745.394 Maintenance service
Asuransi 4.067.418.532 3.636.880.205 Insurance
Sewa (Catatan 14) 3.814.827.477 3.362.226.252 Rent (Note 14)
Listrik dan air 3.262.976.855 2.619.533.235 Electricity and water
Perjalanan dinas 3.033.441.058 3.146.810.164 Business travel
Hiburan dan representasi 2.038.426.161 3.154.438.805 Entertainment and representation
Transportasi 1.427.947.192 1.380.488.899 Transportation
Komunikasi 1.374.888.454 1.326.258.844 Communication
Biaya layanan 1.065.413.946 1.480.635.856 Service charge
Pelatihan 569.329.688 565.226.882 Training
Lain-lain 8.940.600.533 5.612.208.988 Others
Total 267.973.599.229 239.291.874.028 Total
30. PENDAPATAN KEUANGAN 30. FINANCIAL INCOME
Akun ini merupakan pendapatan atas bunga bank, deposito This account refers income consisting of interest from
berjangka, investasi jangka pendek, bunga dari piutang cash in banks, time deposits, short-term investments,
usaha dengan komponen pembiayaan signifikan dan laba interest from trade receivables with significant
nilai pasar atas kontrak forward dengan saldo sebesar financing component and mark to market gain on
Rp 53.045.904.988 dan Rp 130.143.780.930 masing-masing forward contract amounting to Rp 53,045,904,988 and
untuk periode enam bulan yang berakhir pada tanggal 30 Rp 130,143,780,930 for the six months period ended
Juni 2024 dan 2023. June 30, 2024 and 2023, respectively.
31. BEBAN KEUANGAN 31. FINANCIAL EXPENSES
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Beban bunga 180.732.500.413 181.234.471.301 Interest expense
Amortisasi biaya penerbitan Amortization of issuance costs
Senior notes 6.436.696.502 5.897.932.240 Senior notes
Pinjaman bank 3.132.544.428 2.879.053.330 Bank loan
Biaya bank 642.996.167 637.497.854 Bank charges
Total 190.944.737.510 190.648.954.725 Total
Page 88
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/78 Exhibit E/78
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. BEBAN LAIN-LAIN - NETO 32. OTHER EXPENSES - NET
30 Jun/ Jun 30, 30 Jun/ Jun 30,
2024 2023
Pengembalian pajak penghasilan 17.998.641.966 - Refund of income tax
Pendapatan atas biaya lingkungan 7.125.329.377 4.521.295.853 Income from environment fee
Pendapatan atas denda pembayaran 7.097.487.304 4.563.728.473 Income from late payment charges
Pendapatan sewa 1.710.513.067 1.414.261.653 Rent income
Laba penjualan investasi (Catatan 8) - 12.545.650.000 Gain from sale of investment (Note 8)
Kerugian penurunan nilai dan Impairment losses and
penghapusan piutang - ( 374.275.000) write-off of receivables
Kerugian atas penghentian Loss on derivatives
kontrak derivatif - ( 251.587.803.086) contracts terminated
(Biaya) pendapatan
pembatalan penjualan ( 611.317.252) 4.260.429.332 Sales cancellation (expense) income
Bagian rugi entitas Share in loss of associate
asosiasi (Catatan 8) ( 3.823.550.933) ( 4.571.218.660) entity (Note 8)
(Rugi) laba selisih kurs ( 280.730.654.641) 203.089.949.453 Foreign exchange (loss) gain
Lain-lain 10.708.432.324 3.583.698.837 Others
Total ( 240.525.118.788) ( 22.554.283.145) Total
33. PERJANJIAN DAN KEJADIAN PENTING 33. SIGNIFICANT AGREEMENTS AND EVENTS
a. Pada tanggal 13 Maret 2006, PT Padang Golf Cikarang a. On March 13, 2006, PT Padang Golf Cikarang (PGC),
(PGC), Entitas Anak, mengadakan perjanjian kerjasama a Subsidiary, entered into a joint venture with
dengan Puskopad Akademi Militer (PAM) untuk Puskopad Akademi Militer (PAM) for the
pembangunan dan pengelolaan lapangan golf yang development and management of golf course
terletak di dalam Komplek Akademi Militer di Magelang, located in Komplek Akademi Militer, Magelang,
Jawa Tengah, di atas tanah seluas sekitar 368.905 meter West Java, with an area of 368,905 square meters.
persegi. Perjanjian tersebut efektif selama 25 (dua The agreement is effective for 25 (twenty five)
puluh lima) tahun dan dapat diperpanjang atas years and can be extended upon the agreement of
persetujuan kedua belah pihak. both parties.
b. Pada tanggal 3 Agustus 2007, PT Bekasi Power (BP), b. On August 3, 2007, PT Bekasi Power (BP), a
Entitas Anak, mengadakan Perjanjian Jual Beli dan Subsidiary, entered into an Agreement of Gas Sales
Penyaluran Gas (“Perjanjian”) dengan PT Perusahaan Purchase and Distribution (“Agreement”) with
Gas Negara (Persero) Tbk (PGN) untuk menjual, PT Perusahaan Gas Negara (Persero) Tbk (PGN) to
membeli dan menyalurkan gas. Selama jangka waktu sell, purchase and distribute gas. During the period
Perjanjian, BP diwajibkan untuk menyediakan jaminan of Agreement, BP should provide payment guarantee
pembayaran dalam bentuk Stand By Letter of Credit in the form of Stand By Letter of Credit (“SBLC”)
(“SBLC”) dengan beberapa ketentuan. Jaminan with several conditions. This payment guarantee is
pembayaran berlaku untuk jangka waktu 12 (dua belas) valid for 12 (twelve) months since the date of
bulan sejak tanggal penerbitannya. Perjanjian ini issuance. This Agreement is valid for
berlaku untuk jangka waktu 5 (lima) tahun kontrak 5 (five) years contract since August 1, 2008 or
dihitung sejak tanggal 1 Agustus 2008 atau tanggal lain another date agreed by both parties based on the
yang disepakati para pihak berdasarkan Berita Acara Gas Distribution Memo and will end after 5 (five)
Penyaluran Gas dan akan berakhir setelah 5 (lima) tahun years contract or February 28, 2014. On
kontrak atau 28 Februari 2014. Pada tanggal December 21, 2021, BP and PGN make an amendment
21 Desember 2021, BP dan PGN mengadakan to their agreement that changed the payment
amendemen perjanjian yang mengubah skema scheme of BP into prepayments for their obligations.
pembayaran BP menjadi prabayar untuk kewajibannya. The Agreement has been extended several times,
Perjanjian ini telah diperpanjang beberapa kali, the latest extension is until 2028.
perpanjangan terakhir sampai dengan 2028.
Page 89
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/79 Exhibit E/79
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN DAN KEJADIAN PENTING (Lanjutan) 33. SIGNIFICANT AGREEMENTS AND EVENTS (Continued)
c. Pada tanggal 7 April 2008, BP mengadakan Perjanjian c. On April 7, 2008, BP entered into an Agreement of
Jual Beli dan Penyaluran Gas (“Perjanjian”) dengan Gas Sales Purchase and Distribution
PT Bayu Buana Gemilang (BBG) untuk menjual, (“Agreement”) with PT Bayu Buana Gemilang
membeli dan menyalurkan gas. Selama jangka waktu (BBG) to sell, purchase and distribute gas. During
perjanjian, BP diwajibkan untuk menyediakan the period of Agreement, BP is required to provide
jaminan pembayaran dalam bentuk Stand By Letter payment deposit in Stand By Letter of Credit
of Credit (“SBLC”) dengan beberapa ketentuan. (“SBLC”) with several conditions. This payment
Jaminan pembayaran berlaku untuk jangka waktu 12 deposit will be in effect for 12 (twelve) months
(dua belas) bulan sejak tanggal penerbitannya. since the date of issuance. The Agreement is
Perjanjian ini berlaku efektif terhitung sejak effective since the signing, and will end after 7
ditandatanganinya Perjanjian ini dan akan berakhir (seven) years contract and can be extended upon
setelah 7 (tujuh) tahun kontrak dihitung sejak tanggal the agreement of both parties. On March 9, 2018,
dimulai serta dapat diperpanjang berdasarkan BP and BBG agreed to extend the Agreement until
kesepakatan para pihak. Pada tanggal 9 Maret 2018, January 5, 2033. On October 19, 2021, BP and BBG
BP dan BBG sepakat untuk memperpanjang Perjanjian changed the volume delivered and gas price.
sampai dengan tanggal 5 Januari 2033. Pada tanggal
19 Oktober 2021, BP dan BBG mengubah volume
penyerahan dan harga gas.
d. Pada tanggal 25 Januari 2008, BP menandatangani d. On January 25, 2008, BP entered into a Gas
Perjanjian Kerjasama Kompresi Gas dengan Compression Cooperation Agreement with
PT Margaseta Utama (MU) dimana MU akan menaikkan PT Margaseta Utama (MU) in which MU would
tekanan gas dari tekanan 8 (delapan) Bar menjadi increase the gas pressure from the pressure of
22 (dua puluh dua) Bar untuk memenuhi kebutuhan 8 (eight) Bar to 22 (twenty two) Bar to supply the
operasi turbin generator di pembangkit tenaga listrik operation of power plants turbine generators
milik BP. Perjanjian tersebut berlaku selama 15 (lima owned by BP. The Agreement is effective for
belas) tahun dihitung sejak mulai beroperasinya 15 (fifteen) years which started from the
kompresor dan dapat diperpanjang sesuai dengan commencement of operation of compressor and
kesepakatan para pihak. Pada tanggal 1 November can be extended upon the agreement of both
2019, BP dan MU sepakat untuk memperpanjang parties. On November 1, 2019, BP and MU agreed
Perjanjian sampai dengan Oktober 2032. to excend the Agreement until October 2032.
e. Pada tanggal 24 Februari 2011, BP menandatangani e. On February 24, 2011, BP and PT Perusahaan
Perjanjian Kerjasama Pembelian dan Penjualan Listrik Negara (PLN) agreed and entered into the
Tenaga Listrik (“Perjanjian”) dengan PT Perusahaan Sale and Purchase Electricity Cooperation
Listrik Negara (Persero) (PLN). Berdasarkan Agreement (“Agreement”). Based on this
Perjanjian ini, BP akan menyediakan Daya Mampu Agreement, BP will provide Net Power Capability
Neto kepada PLN yang berasal dari seluruh sistem to PLN which is sourced from all systems in Gas
Pembangkit Listrik Tenaga Gas dan Uap (combined and Steam Power Plant (combined cycle) (PLTGU)
cycle) (PLTGU) milik BP dengan kapasitas bersih owned by BP in net capacity totaling 118.8
sebesar 118,8 MegaWatt (MW). Perjanjian ini berlaku MegaWatt (MW). This Agreement has an effective
efektif dalam jangka waktu sejak tanggal pendanaan date from the date of funding and will be over in
dan berakhir 20 (dua puluh) tahun dari Tanggal 20 (twenty) years from Commercial Operation
Operasi Komersial kecuali diakhiri lebih awal sesuai Date, except terminated earlier according to the
dengan ketentuan dalam Perjanjian. Tanggal Operasi Agreement. Commercial Operation Date is the
Komersial adalah hari setelah fasilitas lulus uji coba day after passing the operation test facility
operasi sesuai dengan prosedur-prosedur pengujian, in accordance with testing procedures, which
yang terjadi pada 5 Januari 2013. occurred on January 5, 2013.
Page 90
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/80 Exhibit E/80
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN DAN KEJADIAN PENTING (Lanjutan) 33. SIGNIFICANT AGREEMENTS AND EVENTS (Continued)
f. Pada awal tahun 2018, PLN melalui Pusat f. In early 2018, PLN through Pusat Pengaturan
Pengaturan Beban (P2B) Jawa Bali menerbitkan Beban (P2B) Jawa Bali, issued a reserve shutdown
status reserve shutdown kepada BP yang berarti BP status to BP which means BP is required to
diminta untuk menyalurkan 0 (nol) kilowatt (KWh) distribute 0 (zero) kilowatt (KWh) to PLN so that
ke PLN sehingga BP diperlakukan sebagai cadangan BP is treated as a cold reserve by PLN. By the end
dingin oleh PLN. Pada akhir Maret 2018, BP kembali of March 2018, BP resumed the sale of electricity
melakukan penjualan listrik ke PLN hingga sekarang. to PLN until now. Throughout 2022 and 2023, BP
Sepanjang tahun 2022 dan 2023, BP hanya encountered only occasional instances of
mengalami beberapa kali kejadian shutdown. shutdowns.
Meskipun mengalami shutdown, berdasarkan Despite the shutdowns, based on the Agreement
Perjanjian antara BP dan PLN, BP akan terus between BP and PLN, BP will still receive
menerima pembayaran dari PLN dengan skema take payment from PLN with take or pay scheme for
or pay untuk kesiapan dan ketersediaan pembangkit readiness and availability of BP’s power plant at
listrik BP atas biaya kapasitas PLTGU. Dalam skema the cost of PLTGU capacity. In the take or pay
take or pay, komponen yang diperhitungkan sebagai scheme, the components calculated as the basis
dasar penagihan pembayaran kapasitas yaitu for the billing of capacity payments are the
komponen biaya investasi dan komponen biaya components of the investment cost and fixed
operasi dan perawatan tetap yang mewakili operating and maintenance cost that represent
pembayaran untuk Daya Mampu Kapasitas Neto. payment for the Net Power Capacity. As a
Sebagai syaratnya, BP harus selalu menjaga kesiapan condition, BP should always maintain the
(availability) pembangkit listriknya setiap saat availability of its power plant in accordance with
sesuai dengan rencana operasional dan permintaan operational plan and dispatch request from P2B
dispatch dari P2B termasuk menjaga ketersediaan including maintaining gas availability from gas
gas dari penyedia gas yang diperlukan untuk operasi provider required for power plant operation. Up
pembangkit listrik. Sampai saat ini BP selalu to now, BP always meets the terms and
memenuhi syarat dan kondisi yang dibutuhkan agar conditions needed to be able to issue invoice to
dapat melakukan penagihan ke PLN. Dampak atas PLN. The shutdowns decrease BP’s revenue but
shutdown ini adalah pendapatan BP akan menurun the gross profit remained intact hence BP can
secara signifikan namun laba bruto tetap terjaga still cover the operational expenses.
sehingga BP tetap dapat menutupi beban operasional
34. INFORMASI SEGMEN 34. SEGMENT INFORMATION
Untuk kepentingan manajemen, Kelompok Usaha For management purposes, the Group is organized into
digolongkan menjadi unit usaha berdasarkan produk dan business units based on their products and services and
jasa dan memiliki lima segmen operasi yang dilaporkan have five reportable operating segments as follows:
sebagai berikut:
Segmen Real Estat Real Estate Segment
Segmen real estat melakukan kegiatan usaha utama dalam Real estate segment is mainly involved in the
bidang kawasan industri berikut seluruh sarana development and sale of industrial estates and related
penunjangnya dalam arti kata yang seluas-luasnya antara facilities and services including, among others,
lain pembangunan perumahan, apartemen, perkantoran, residential estate, apartments, office buildings,
pertokoan, pembangunan dan instalasi pengelolaan air shopping centers, development and installation of
bersih, limbah, telepon dan listrik serta sarana-sarana lain water treatment plants, waste water treatment,
yang diperlukan dalam menunjang pengelolaan kawasan telephone, electricity and other facilities to support
industri, juga termasuk diantaranya penyediaan fasilitas- the industrial estate, included providing sports and
fasilitas olahraga dan rekreasi di lingkungan kawasan recreational facilities, and also exports and imports of
industri, ekspor dan impor barang-barang yang diperlukan goods for businesses relating to the development and
bagi usaha-usaha yang berkaitan dengan pengembangan management of the industrial estate.
dan pengelolaan kawasan industri.
Page 91
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/81 Exhibit E/81
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Golf Golf Segment
Segmen golf melakukan kegiatan usaha di bidang Golf segment is mainly involved in the development
pembangunan dan pengelolaan lapangan golf, club house, and management of the golf course, club house,
fasilitas rekreasi dan olahraga berikut sarana recreation and sports facilities following the
penunjangnya. supporting facilities.
Segmen Jasa dan Pemeliharaan Service and Maintenance Segment
Segmen jasa dan pemeliharaan terutama melakukan Service and maintenance segment is mainly involved in
kegiatan usaha di bidang pembangunan dan pengelolaan the development and infrastructure management of
infrastruktur kawasan industri, hotel, kawasan perumahan industrial estates, hotel, residential estate and the
serta pembangunan dan pengelolaan infrastruktur umum. development and management of public
infrastructure.
Segmen Pembangkit Tenaga Listrik Power Plant Segment
Segmen pembangkit tenaga listrik melakukan kegiatan Power plant segment is mainly involved in the
usaha di bidang pembangkit listrik termasuk pengelolaan, development of power plant including managing,
memasok dan mendistribusikan energi dan memberikan supplying and distributing energy and providing energy
jasa pelayanan serta manajemen energi kepada pihak management services to third parties.
ketiga.
Segmen Pariwisata Tourism Segment
Segmen pariwisata melakukan kegiatan usaha di bidang Tourism segment is mainly involved in the tourism
objek wisata, hotel wisata, kawasan wisata dan pusat object, tourism hotel, tourism estate and education
pendidikan dan latihan pariwisata. and tourism training center.
Page 92
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/82 Exhibit E/82
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha Business Segment
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas The following table presents revenue and profit, and certain asset and liability
tertentu sehubungan dengan segmen usaha Kelompok Usaha: information regarding the Group’s business segments:
30 Jun/ Jun 30 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa 1.428.550.120.410 42.571.454.154 325.442.323.885 588.292.086.294 30.440.763.286 ( 37.128.200.046) 2.378.168.547.983 revenue
Beban pokok penjualan Cost of sales and
dan pendapatan jasa 724.536.741.628 24.558.679.036 168.045.760.201 467.257.986.366 25.386.060.145 ( 41.203.506.575) 1.368.581.720.801 service revenue
Laba bruto 704.013.378.782 18.012.775.118 157.396.563.684 121.034.099.928 5.054.703.141 4.075.306.529 1.009.586.827.182 Gross profit
Beban penjualan ( 47.144.219.904) ( 824.419.624) ( 1.168.614.943) ( 213.703.215) ( 921.194.384) 28.571.429 ( 50.243.580.641) Selling expenses
Beban General and
umum dan administrative
administrasi ( 140.019.045.897) ( 14.317.935.749) ( 58.458.705.486) ( 32.826.653.222) ( 26.568.462.862) 4.217.203.987 ( 267.973.599.229) expenses
Pendapatan keuangan 62.871.317.390 386.967.574 3.611.298.838 1.166.448.514 170.702.365 ( 15.160.829.693) 53.045.904.988 Financial income
Beban keuangan ( 155.729.867.051) ( 723.472.905) ( 15.287.252.646) ( 34.487.859.636) ( 97.948.484) 15.381.663.212 ( 190.944.737.510) Financial expenses
Beban pajak final ( 12.874.048.880) ( 48.612.661) ( 1.312.060.004) - ( 767.208.999) - ( 15.001.930.544) Final tax expense
Beban Other
lain-lain - Neto 449.776.543.839 1.153.899.957 17.006.488.694 ( 38.433.993.446) ( 2.120.324.363) ( 667.907.733.469) ( 240.525.118.788) expenses - Net
(Rugi) laba sebelum (beban) (Loss) profit before
manfaat pajak income tax
penghasilan 860.894.058.279 3.639.201.710 101.787.718.137 16.238.338.923 ( 25.249.733.586) ( 659.365.818.005) 297.943.765.458 (expense) benefit
(Beban) manfaat Income tax
pajak penghasilan (expense) benefit
- Neto ( 2.651.623.869) ( 794.741.860) ( 18.441.727.397) ( 6.219.848.008) - - ( 28.107.941.134) – Net
(Rugi) laba neto Net (loss) profit for
periode berjalan 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 659.365.818.005) 269.835.824.324 the period
Penghasilan Other comprehensive
komprehensif lain - - - - - - - income
(Rugi) penghasilan Net comprehensive
komprehensif neto 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 659.365.818.005) 269.835.824.324 (loss) income
Page 93
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/83 Exhibit E/83
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
(Rugi) laba neto yang Net (loss) profit
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 879.377.975.533) 49.823.666.796 parent company
Kepentingan non- Non-controlling
pengendali 220.012.157.528 220.012.157.528 interests
Total 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 659.365.818.005) 269.835.824.324 Total
(Rugi) penghasilan
komprehensif neto Net comprehensive
yang dapat (loss) income
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 879.377.975.533) 49.823.666.796 parent company
Kepentingan non- Non-controlling
pengendali - - - - - 220.012.157.528 220.012.157.528 interests
Total 858.242.434.410 2.844.459.850 83.345.990.740 10.018.490.915 ( 25.249.733.586) ( 659.365.818.005) 269.835.824.324 Total
Pengeluaran modal 21.478.566.123 956.103.931 97.626.064.685 22.025.243.323 612.358.594 - 142.698.336.656 Capital expenditures
Penyusutan dan Depreciation and
amortisasi 40.821.512.732 2.299.150.249 17.260.993.203 36.315.747.402 2.443.484.895 ( 997.425.695) 98.143.462.786 amortization
Amortisasi biaya Amortization of
penerbitan 7.378.218.086 - 2.191.022.844 - - - 9.569.240.930 issuance cost
Informasi lainnya Other information
Segmen aset 20.579.014.580.108 116.414.771.121 1.701.487.834.415 1.695.160.010.857 1.152.048.723.090 - 25.244.125.919.591 Segment assets
Eliminasi aset Elimination of
antar inter-segment
segmen ( 10.878.173.902.985) ( 103.071.050) ( 793.469.551.344) ( 101.913.485.763) ( 35.064.932.528) - ( 11.808.724.943.670) assets
Neto 9.700.840.677.123 116.311.700.071 908.018.283.071 1.593.246.525.094 1.116.983.790.562 - 13.435.400.975.921 Net
Segmen liabilitas 5.018.348.201.493 45.221.546.793 488.026.532.099 1.404.186.413.824 267.504.784.882 - 7.223.287.479.091 Segment liabilities
Eliminasi liabilitas Elimination of
antar inter-segment
segmen ( 774.658.838.004) ( 1.107.114.772) ( 51.706.788.803) ( 300.000.000) ( 3.111.212.335) - ( 830.883.953.914) liabilities
Neto 4.243.689.363.489 44.114.432.021 436.319.743.296 1.403.886.413.824 264.393.572.547 - 6.392.403.525.177 Net
Page 94
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/84 Exhibit E/84
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30, 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa 1.212.612.396.400 40.784.953.107 294.599.845.641 416.514.192.337 24.236.931.389 ( 233.782.396.963) 1.754.965.921.911 revenue
Beban pokok penjualan Cost of sales and
dan pendapatan jasa 499.287.758.359 22.466.614.078 160.911.466.804 305.511.948.440 23.738.049.576 ( 38.781.848.063) 973.133.989.194 service revenue
Laba bruto 713.324.638.041 18.318.339.029 133.688.378.837 111.002.243.897 498.881.813 ( 195.000.548.900) 781.831.932.717 Gross profit
Beban penjualan ( 46.843.083.860) ( 744.119.398) ( 1.722.287.315) ( 295.092.367) ( 897.323.878) 3.260.568.555 ( 47.241.338.263) Selling expenses
Beban General and
umum dan administrative
administrasi ( 126.798.857.930) ( 12.857.627.928) ( 54.535.311.597) ( 22.933.095.044) ( 26.075.902.297) 3.908.920.768 ( 239.291.874.028) expenses
Pendapatan keuangan 164.156.269.236 373.927.333 ( 2.564.894.031) 769.968.803 157.178.164 ( 32.748.668.575) 130.143.780.930 Financial income
Beban keuangan ( 171.406.787.531) ( 750.459.050) ( 17.714.851.734) ( 36.290.237.577) ( 114.307.708) 35.627.688.875 ( 190.648.954.725) Financial expenses
Beban pajak final ( 16.559.340.993) ( 70.844.236) ( 1.329.970.109) - ( 794.929.527) - ( 18.755.084.865) Final tax expense
Beban Other
lain-lain - Neto 452.206.522.812 ( 43.931.074) ( 1.481.061.574) 57.262.416.244 ( 974.181.298) ( 529.524.048.255) ( 22.554.283.145) expenses - Net
Laba sebelum (beban) Profit before
manfaat pajak income tax
penghasilan 968.079.359.775 4.225.284.676 54.340.002.477 109.516.203.956 ( 28.200.584.731) ( 714.476.087.532) 393.484.178.621 (expense) benefit
(Beban) manfaat Income tax
pajak penghasilan (expense) benefit
- Neto ( 2.217.182.937) ( 1.447.983.030) ( 5.423.113.738) ( 2.847.770.155) ( 2.468.290) - ( 11.938.518.150) – Net
Laba (rugi) neto Net profit (loss) for
periode berjalan 965.862.176.838 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 714.476.087.532) 381.545.660.471 the period
Penghasilan Other comprehensive
komprehensif lain 6.736.078.753 - - - - - 6.736.078.753 income
Penghasilan (rugi) Net comprehensive
komprehensif neto 972.598.255.591 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 714.476.087.532) 388.281.739.224 income (loss)
Page 95
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/85 Exhibit E/85
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Laba (rugi) neto yang Net profit (loss)
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 965.862.176.838 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 891.041.012.960) 204.980.735.043 parent company
Kepentingan non- Non-controlling
pengendali - - - - - 176.564.925.428 176.564.925.428 interests
Total 965.862.176.838 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 714.476.087.532) 381.545.660.471 Total
Penghasilan (rugi)
komprehensif neto Net comprehensive
yang dapat income (loss)
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 972.598.255.591 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 891.041.012.960) 211.716.813.796 parent company
Kepentingan non- Non-controlling
pengendali - - - - - 176.564.925.428 176.564.925.428 interests
Total 972.598.255.591 2.777.301.646 48.916.888.739 106.668.433.801 ( 28.203.053.021) ( 714.476.087.532) 388.281.739.224 Total
Pengeluaran modal 14.896.265.673 997.177.254 60.115.641.907 6.275.553.116 2.572.708.727 - 84.857.346.677 Capital expenditures
Penyusutan dan Depreciation and
amortisasi 38.723.975.755 1.941.042.121 14.368.481.211 35.495.728.374 2.694.463.883 ( 993.722.994) 92.229.968.350 amortization
Amortisasi biaya Amortization of
penerbitan dan issuance cost and
beban penukaran 8.776.985.570 - - - - - 8.776.985.570 exchange expense
Informasi lainnya Other information
Segmen aset 21.737.286.319.488 112.980.354.539 2.268.280.174.598 1.599.423.669.699 1.160.544.968.378 - 26.878.515.486.702 Segment assets
Eliminasi aset Elimination of
antar inter-segment
segmen ( 12.445.721.578.620) ( 477.583.174) ( 1.180.178.182.753) ( 45.355.622.102) ( 40.070.176.455) - ( 13.711.803.143.104) assets
Neto 9.291.564.740.868 112.502.771.365 1.088.101.991.845 1.554.068.047.597 1.120.474.791.923 - 13.166.712.343.598 Net
Segmen liabilitas 6.117.213.852.712 45.322.861.766 1.358.216.506.333 1.413.471.611.338 251.192.332.951 9.185.417.165.100 Segment liabilities
Eliminasi liabilitas - Elimination of
antar inter-segment
segmen ( 2.900.169.050.793) ( 1.174.060.810) ( 60.177.333.142) ( 99.000.000) ( 5.994.276.048) - ( 2.967.613.720.793) liabilities
Neto 3.217.044.801.919 44.148.800.956 1.298.039.173.191 1.413.372.611.338 245.198.056.903 - 6.217.803.444.307 Net
Page 96
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/86 Exhibit E/86
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
Seluruh aset Kelompok Usaha berlokasi di Indonesia dan Belanda. Tabel berikut All of the Group’s assets are located in Indonesia and the Netherlands. The following
menyajikan penjualan kepada pelanggan berdasarkan lokasi geografis pelanggan: table presents sales to customers based on the geographical location of the customers:
30 Jun/ Jun 30 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa revenue
Cikarang 390.832.873.184 35.184.576.944 312.803.147.671 450.298.477.296 20.096.374.324 ( 37.128.200.046) 1.172.087.249.373 Cikarang
Pandeglang 1.519.000.000 - - - 9.295.349.954 - 10.814.349.954 Pandeglang
Morotai - - - - 1.049.039.008 - 1.049.039.008 Morotai
Kendal 1.036.198.247.226 - 12.639.176.214 137.993.608.998 - - 1.186.831.032.438 Kendal
Lain-lain - 7.386.877.210 - - - - 7.386.877.210 Others
Total 1.428.550.120.410 42.571.454.154 325.442.323.885 588.292.086.294 30.440.763.286 ( 37.128.200.046) 2.378.168.547.983 Total
Informasi lainnya Other information
Segmen aset Segment assets
Cikarang 17.796.377.694.479 102.268.118.334 1.700.316.133.415 1.526.540.945.992 48.375.977.633 - 21.173.878.869.853 Cikarang
Pandeglang - - 1.171.701.000 100.000.000 951.351.854.566 - 952.623.555.566 Pandeglang
Morotai - - - - 152.320.890.891 - 152.320.890.891 Morotai
Kendal 2.779.526.688.934 - - 168.519.064.865 - - 2.948.045.753.799 Kendal
Lain-lain 3.110.196.695 14.146.652.787 - - - - 17.256.849.482 Others
Total 20.579.014.580.108 116.414.771.121 1.701.487.834.415 1.695.160.010.857 1.152.048.723.090 - 25.244.125.919.591 Total
Elimination of
Eliminasi aset inter-segment
antar segmen assets
Cikarang ( 10.878.173.902.985) ( 103.071.050) ( 793.469.551.344) ( 101.913.485.763) - - ( 11.773.660.011.142) Cikarang
Pandeglang - - - - ( 35.064.932.528) - ( 35.064.932.528) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Lain-lain - - - - - - - Others
Total ( 10.878.173.902.985) ( 103.071.050) ( 793.469.551.344) ( 101.913.485.763) ( 35.064.932.528) - ( 11.808.724.943.670) Total
Neto Net
Cikarang 6.918.203.791.494 102.165.047.284 906.846.582.071 1.424.627.460.229 48.375.977.633 - 9.400.218.858.711 Cikarang
Pandeglang - - 1.171.701.000 100.000.000 916.286.922.038 - 917.558.623.038 Pandeglang
Morotai - - - - 152.320.890.891 - 152.320.890.891 Morotai
Kendal 2.779.526.688.934 - - 168.519.064.865 - - 2.948.045.753.799 Kendal
Lain-lain 3.110.196.695 14.146.652.787 - - - - 17.256.849.482 Others
Total 9.700.840.677.123 116.311.700.071 908.018.283.071 1.593.246.525.094 1.116.983.790.562 - 13.435.400.975.921 Total
Page 97
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/87 Exhibit E/87
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Segmen liabilitas Segment liabilities
Cikarang 4.731.017.245.754 37.596.178.370 488.026.412.099 1.336.828.066.006 33.662.316.238 - 6.627.130.218.467 Cikarang
Pandeglang - - 120.000 - 141.444.254.724 - 141.444.374.724 Pandeglang
Morotai - - - - 92.398.213.920 - 92.398.213.920 Morotai
Kendal 287.330.955.739 - - 67.358.347.818 - - 354.689.303.557 Kendal
Lain-lain - 7.625.368.423 - - - - 7.625.368.423 Others
Total 5.018.348.201.493 45.221.546.793 488.026.532.099 1.404.186.413.824 267.504.784.882 - 7.223.287.479.091 Total
Elimination of
Eliminasi liabilitas inter-segment
antar segmen liabilities
Cikarang ( 774.658.838.004) ( 1.107.114.772) ( 51.706.788.803) ( 300.000.000) - - ( 827.772.741.579) Cikarang
Pandeglang - - - - ( 3.111.212.335) - ( 3.111.212.335) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Lain-lain - - - - - - - Others
Total ( 774.658.838.004) ( 1.107.114.772) ( 51.706.788.803) ( 300.000.000) ( 3.111.212.335) - ( 830.883.953.914) Total
Neto Net
Cikarang 3.956.358.407.750 36.489.063.598 436.319.623.296 1.336.528.066.006 33.662.316.238 - 5.799.357.476.888 Cikarang
Pandeglang - - 120.000 - 138.333.042.389 - 138.333.162.389 Pandeglang
Morotai - - - - 92.398.213.920 - 92.398.213.920 Morotai
Kendal 287.330.955.739 - - 67.358.347.818 - - 354.689.303.557 Kendal
Lain-lain - 7.625.368.423 - - - - 7.625.368.423 Others
Total 4.243.689.363.489 44.114.432.021 436.319.743.296 1.403.886.413.824 264.393.572.547 - 6.392.403.525.177 Total
Pengeluaran Capital
modal expenditures
Cikarang 1.633.837.494 855.814.931 97.626.064.685 2.569.764.218 496.172.835 - 103.181.654.163 Cikarang
Pandeglang - - - - 105.181.759 - 105.181.759 Pandeglang
Morotai - - - - 11.004.000 - 11.004.000 Morotai
Kendal 19.844.728.629 - - 19.455.479.105 - - 39.300.207.734 Kendal
Lain-lain - 100.289.000 - - - - 100.289.000 Others
Total 21.478.566.123 956.103.931 97.626.064.685 22.025.243.323 612.358.594 - 142.698.336.656 Total
Page 98
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/88 Exhibit E/88
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa revenue
Cikarang 403.315.271.220 32.804.346.179 280.561.373.194 375.366.076.867 15.751.075.956 ( 233.782.396.963) 874.015.746.453 Cikarang
Pandeglang 9.515.230.000 - - - 8.210.497.890 - 17.725.727.890 Pandeglang
Morotai - - - - 275.357.543 - 275.357.543 Morotai
Kendal 799.781.895.180 - 14.038.472.447 41.148.115.470 - - 854.968.483.097 Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - 7.980.606.928 - - - - 7.980.606.928 Others
Total 1.212.612.396.400 40.784.953.107 294.599.845.641 416.514.192.337 24.236.931.389 ( 233.782.396.963) 1.754.965.921.911 Total
Informasi lainnya Other information
Segmen aset Segment assets
Cikarang 18.710.854.469.121 96.803.950.645 2.267.075.053.598 1.532.272.846.716 44.488.195.327 - 22.651.494.515.407 Cikarang
Pandeglang - - 1.205.121.000 100.000.000 961.153.067.283 - 962.458.188.283 Pandeglang
Morotai - - - - 154.903.705.768 - 154.903.705.768 Morotai
Kendal 2.745.633.430.450 - - 67.050.822.983 - - 2.812.684.253.433 Kendal
Amsterdam 277.672.185.047 - - - - - 277.672.185.047 Amsterdam
Lain-lain 3.126.234.870 16.176.403.894 - - - - 19.302.638.764 Others
Total 21.737.286.319.488 112.980.354.539 2.268.280.174.598 1.599.423.669.699 1.160.544.968.378 - 26.878.515.486.702 Total
Elimination of
Eliminasi aset inter-segment
antar segmen assets
Cikarang ( 12.445.721.578.620) ( 477.583.174) ( 1.180.178.182.753) ( 45.355.622.102) - - ( 13.671.732.966.649) Cikarang
Pandeglang - - - - ( 40.070.176.455) - ( 40.070.176.455) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - - - - - - - Others
Total ( 12.445.721.578.620) ( 477.583.174) ( 1.180.178.182.753) ( 45.355.622.102) ( 40.070.176.455) - ( 13.711.803.143.104) Total
Neto Net
Cikarang 6.265.132.890.501 96.326.367.471 1.086.896.870.845 1.486.917.224.614 44.488.195.327 - 8.979.761.548.758 Cikarang
Pandeglang - - 1.205.121.000 100.000.000 921.082.890.828 - 922.388.011.828 Pandeglang
Morotai - - - - 154.903.705.768 - 154.903.705.768 Morotai
Kendal 2.745.633.430.450 - - 67.050.822.983 - - 2.812.684.253.433 Kendal
Amsterdam 277.672.185.047 - - - - - 277.672.185.047 Amsterdam
Lain-lain 3.126.234.870 16.176.403.894 - - - - 19.302.638.764 Others
Total 9.291.564.740.868 112.502.771.365 1.088.101.991.845 1.554.068.047.597 1.120.474.791.923 - 13.166.712.343.598 Total
Page 99
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/89 Exhibit E/89
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA 30 JUNI 2024 FOR THE SIX MONTHS PERIOD ENDED JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
30 Jun/ Jun 30 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Segmen liabilitas Segment liabilities
Cikarang 5.470.493.332.545 36.764.787.650 1.358.216.266.333 1.391.523.798.395 33.198.708.639 - 8.290.196.893.562 Cikarang
Pandeglang - - 240.000 - 135.484.156.637 - 135.484.396.637 Pandeglang
Morotai - - - - 82.509.467.675 - 82.509.467.675 Morotai
Kendal 213.397.337.493 - - 21.947.812.943 - - 235.345.150.436 Kendal
Amsterdam 433.323.182.674 - - - - - 433.323.182.674 Amsterdam
Lain-lain - 8.558.074.116 - - - - 8.558.074.116 Others
Total 6.117.213.852.712 45.322.861.766 1.358.216.506.333 1.413.471.611.338 251.192.332.951 - 9.185.417.165.100 Total
Elimination of
Eliminasi liabilitas inter-segment
antar segmen liabilities
Cikarang ( 2.900.169.050.793) ( 1.174.060.810) ( 60.177.333.142) ( 99.000.000) - - ( 2.961.619.444.745) Cikarang
Pandeglang - - - - ( 5.994.276.048) - ( 5.994.276.048) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - - - - - - - Others
Total ( 2.900.169.050.793) ( 1.174.060.810) ( 60.177.333.142) ( 99.000.000) ( 5.994.276.048) - ( 2.967.613.720.793) Total
Neto Net
Cikarang 2.570.324.281.752 35.590.726.840 1.298.038.933.191 1.391.424.798.395 33.198.708.639 - 5.328.577.448.817 Cikarang
Pandeglang - - 240.000 - 129.489.880.589 - 129.490.120.589 Pandeglang
Morotai - - - - 82.509.467.675 - 82.509.467.675 Morotai
Kendal 213.397.337.493 - - 21.947.812.943 - - 235.345.150.436 Kendal
Amsterdam 433.323.182.674 - - - - - 433.323.182.674 Amsterdam
Lain-lain - 8.558.074.116 - - - - 8.558.074.116 Others
Total 3.217.044.801.919 44.148.800.956 1.298.039.173.191 1.413.372.611.338 245.198.056.903 - 6.217.803.444.307 Total
Pengeluaran Capital
modal expenditures
Cikarang 1.102.279.055 745.380.111 58.908.174.719 1.413.027.031 3.731.466.253 - 65.900.327.169 Cikarang
Pandeglang - - - - 36.490.000 - 36.490.000 Pandeglang
Morotai - - - - 12.219.662 - 12.219.662 Morotai
Kendal 13.793.986.618 - - 4.862.526.085 - - 18.656.512.703 Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - 251.797.143 - - - - 251.797.143 Others
Total 14.896.265.673 997.177.254 58.908.174.719 6.275.553.116 3.780.175.915 - 84.857.346.677 Total
Page 100
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/90 Exhibit E/90
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG 35. MONETARY ASSETS AND LIABILITIES DENOMINATED IN
ASING FOREIGN CURRENCIES
30 Jun/ Jun 30 , 2024
Mata uang asing/ Ekuivalen Rupiah/
Foreign Rupiah
currency equivalent
Aset Assets
Kas dan setara kas USD 1.826.726 29.996.659.927 Cash and cash equivalents
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya USD 7.787.938 127.885.723.137 equivalents
Uang jaminan USD 38.566 633.292.286 Refundable deposits
Total Aset USD 9.653.230 158.515.675.350 Total Assets
Liabilitas Liabilities
Biaya masih harus dibayar USD 3.669.407 60.255.335.932 Accrued expenses
Utang jangka panjang USD 283.939.200 4.662.565.603.200 Long-term debts
Total Liabilitas USD 287.608.607 4.722.820.939.132 Total Liabilities
(Liabilitas Neto) USD ( 277.955.377) ( 4.564.305.263.782) (Net Liabilities)
31 Des/ Dec 31, 2023
Mata uang asing/ Ekuivalen Rupiah/
Foreign Rupiah
currency equivalent
Aset Assets
Kas dan setara kas USD 1.031.904 15.907.837.611 Cash and cash equivalents
SGD 516.730 6.051.943.006
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya USD 7.467.552 115.119.778.175 equivalents
Uang jaminan USD 42.966 662.363.856 Refundable deposits
Total Aset USD 8.542.422 131.689.979.642 Total Assets
SGD 516.730 6.051.943.006
Liabilitas Liabilities
Biaya masih harus dibayar USD 2.706.598 41.724.908.580 Accrued expenses
Utang jangka panjang USD 289.646.400 4.465.188.902.400 Long-term debts
Total Liabilitas USD 292.352.998 4.506.913.810.980 Total Liabilities
(Liabilitas Neto) USD ( 283.810.576) ( 4.375.223.831.338) (Net Liabilities)
Aset Neto SGD 516.730 6.051.943.006 Net Assets
Page 101
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/91 Exhibit E/91
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
30 Jun/ Jun 30 , 2024 31 Des/ Dec 31, 2023
Nilai tercatat/ Nilai wajar*/ Nilai tercatat/ Nilai wajar*/
Carrying amount Fair value* Carrying amount Fair value*
Aset Keuangan Financial Assets
Kas dan setara kas 1.588.036.716.092 1.588.036.716.092 1.094.701.452.882 1.094.701.452.882 Cash and cash equivalents
Investasi jangka pendek 9.395.872.360 9.395.872.360 5.055.072.007 5.055.072.007 Short-term investments
Piutang usaha Trade receivables
dari pihak ketiga 850.779.231.293 850.779.231.293 677.480.739.272 677.480.739.272 from third parties
Piutang lain-lain Other receivables
dari pihak ketiga 46.242.186.465 46.242.186.465 43.396.735.911 43.396.735.911 from third parties
Investments in
Penyertaan saham 19.937.362.673 19.937.362.673 19.937.362.673 19.937.362.673 shares of stocks
Aset keuangan derivatif 148.082.462.975 148.082.462.975 125.343.467.953 125.343.467.953 Derivative financial assets
Uang jaminan dan Refundable deposits and
deposit lain 26.309.436.813 26.309.436.813 16.013.793.896 16.013.793.896 other deposits
Kas dan setara kas
yang dibatasi Restricted cash
penggunaannya 262.462.933.973 262.462.933.973 261.869.496.337 261.869.496.337 and cash equivalents
Total Aset Keuangan 2.951.246.202.644 2.951.246.202.644 2.243.798.120.931 2.243.798.120.931 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 159.804.777.527 159.804.777.527 169.470.613.826 169.470.613.826 to third parties
Utang lain-lain 150.393.498.461 150.393.498.461 131.531.247.964 131.531.247.964 Other payables
Biaya masih
harus dibayar 142.082.972.025 142.082.972.025 132.311.469.512 132.311.469.512 Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 147.949.389 Dividend payable
Uang jaminan pelanggan 185.790.342.785 185.790.342.785 169.405.346.375 169.405.346.375 Security deposits
Utang jangka panjang 4.654.619.929.833 4.549.652.719.982 4.419.083.669.091 3.928.061.465.725 Long–term debts
Total Liabilitas Keuangan 5.292.839.470.020 5.187.872.260.169 5.021.950.296.157 4.530.928.092.791 Total Financial Liabilities
*) Diukur dengan hierarki pengukuran nilai wajar Tingkat 3, kecuali aset derivatif *) Measured by fair value measurement hierarchy Level 3, except for
diukur dengan hierarki pengukuran nilai wajar Tingkat 2 serta Senior Notes derivative financial assets measured by fair value measurement hierarchy
diukur dengan hierarki pengukuran nilai wajar Tingkat 1. Level 2 and Senior Notes measured by fair value measurement hierarchy
Level 1.
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions used
untuk memperkirakan nilai wajar setiap kelompok dari to estimate the fair value of each group of financial
instrumen keuangan Kelompok Usaha: instruments of the Group:
Manajemen Kelompok Usaha menetapkan bahwa nilai The Group’s management has determined that the
tercatat atas kas dan setara kas, investasi jangka pendek, carrying values of cash and cash equivalents,
piutang usaha, piutang lain-lain, pinjaman bank jangka short-term investments, trade receivables, other
pendek, utang usaha, utang lain-lain dan biaya masih harus receivables, short-term bank loans, trade payables,
dibayar kurang lebih sebesar nilai wajarnya karena jatuh other payables and accrued expenses approximate
tempo jangka pendek dari instrumen keuangan ini. their fair values due to the short-term maturities of
these financial instruments.
Untuk aset dan liabilitas tidak lancar yang tidak dikuotasi For other non-current assets and liabilities which are
pada harga pasar dan nilai wajarnya tidak dapat diukur not stated at quoted market price and whose fair value
secara andal tanpa menimbulkan biaya yang berlebihan, cannot be reliably measured without incurring
uang jaminan dan deposit lain, serta kas dan setara kas excessive costs, refundable deposits and other deposits
yang dibatasi penggunaannya dicatat berdasarkan nilai and restricted cash and cash equivalents are carried at
nominal dikurangi penurunan nilai, sementara utang their nominal amounts less any impairment losses,
jangka panjang diakui dengan biaya amortisasi. Nilai wajar while long term debts are carried at amortized cost.
dari aset keuangan derivatif diestimasi melalui referensi The fair value of derivative financial assets is
kepada laporan penilaian dari bank pada periode akhir estimated by reference to the banks’ valuation
pelaporan. Nilai wajar Senior Notes diestimasi statement at the period end. The fair value of Senior
menggunakan nilai kuotasi pasar. Notes is estimated using the quoted market price.
Page 102
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/92 Exhibit E/92
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 36. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
Investasi dalam saham biasa yang tidak memiliki kuotasi Investments in other unquoted ordinary shares
pasar dengan kepemilikan saham di bawah 20% dicatat representing equity ownership interest of below 20%
pada biaya perolehan karena nilai wajarnya tidak dapat are carried at cost as the fair values cannot be reliably
diukur secara handal, kecuali untuk beberapa investasi measured , except for certain investments where cost
dimana biaya perolehan mungkin tidak dapat memberikan may not be an appropriate estimate of fair value due
estimasi yang sesuai kepada nilai wajarnya dikarenakan to continuing losses in the investee, the fair value is
kerugian yang berkelanjutan dari investee, nilai wajar estimated based on the investee’s net assets.
diestimasi berdasarkan aset neto dari investee.
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
POLICIES
Aktivitas Kelompok Usaha mengandung berbagai macam The Group’s activities exposed to a variety of financial
risiko keuangan yaitu risiko mata uang asing, risiko kredit, risks including foreign currency risk, credit risk,
risiko likuiditas dan risiko tingkat suku bunga. Dewan liquidity risk and interest rate risk. The board of
direksi menelaah secara informal dan menyetujui directors (“BOD”) reviews on an informal basis and
kebijakan untuk mengelola masing-masing risiko, dari agrees the policies for managing each of these risks,
tahun sebelumnya seperti yang diungkapkan di bawah ini: from the previous year as disclosed below:
i. Risiko mata uang asing i. Foreign currency risk
Risiko mata uang asing adalah risiko nilai wajar arus Foreign currency risk is the risk that the fair value
kas instrumen keuangan di masa depan yang of future cash flows of a financial instrument will
berfluktuasi karena perubahan kurs mata uang asing. fluctuate due to changes in foreign exchanges
Sebagian besar pendapatan Kelompok Usaha dalam rates. Most of the Group’s revenues are
Rupiah. Kelompok Usaha berkeyakinan bahwa strategi denominated in Rupiah. The Group believe that
manajemen risiko bermanfaat positif bagi Kelompok this risk management strategy results in positive
Usaha dalam periode jangka pendek. benefit for the Group in the short-term period.
Risiko nilai tukar mata uang asing Kelompok Usaha The Group foreign currency risk arises from the
berasal dari pinjaman yang diperoleh Kelompok Usaha loan received by the Group in foreign currency.
dalam mata uang asing. Risiko nilai tukar mata uang Foreign exchange risks on the US dollar are
asing atas dolar AS dikendalikan melalui pengawasan managed through constant monitoring of the
lingkungan politik dan ekonomi. Kelompok Usaha juga political and economic environment. The Group
membuat kontrak forward mata uang untuk also enters into currency forward contracts to
mengendalikan risiko mata uangnya. oversee its currency risk.
Tabel di bawah ini menunjukan sensitivitas yang The table below shows the sensitivity to a
memiliki kemungkinan terjadi perubahan di dalam reasonably possible change in foreign exchange
nilai tukar mata uang asing dengan asumsi semua rates, assuming all other variables are fixed, to
variabel lainnya adalah tetap, terhadap laba setelah the profit after income taxes of the Group as of
pajak penghasilan Kelompok Usaha pada tanggal June 30, 2024 and December 31, 2023.
30 Juni 2024 dan 31 Desember 2023.
Kenaikan (penurunan)/ Increase (decrease)
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Nilai tukar melemah 5% Exchange rate weakened by 5%
Laba neto setelah pajak penghasilan Net profit after income tax
USD ( 178.007.905.287) ( 170.633.729.422) USD
SGD - 236.025.777 SGD
Nilai tukar menguat 5% Exchange rate strengthened by 5%
Laba neto setelah pajak penghasilan Net profit after income tax
USD 178.007.905.287 170.633.729.422 USD
SGD - ( 236.025.777) SGD
Page 103
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/93 Exhibit E/93
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
ii. Risiko kredit ii. Credit risk
Risiko kredit adalah risiko dimana pihak yang Credit risk is the risk that a counterparty of the
berhubungan dengan Kelompok Usaha terkait dengan Group will not meet its obligations under a
instrumen keuangan atau kontrak pelanggan tidak akan financial instrument or customer contract, leading
memenuhi kewajibannya sehingga menyebabkan to a financial loss. The Group’s exposure credit
kerugian keuangan. Risiko kredit Kelompok Usaha risk arises primarily from trade and other
terutama berasal dari piutang usaha dan piutang receivables. For other financial assets (including
lain-lain. Untuk aset keuangan lainnya (termasuk kas cash and cash equivalents), the Group minimizes
dan setara kas), Kelompok Usaha meminimalkan risiko credit risk by dealing exclusively with high credit
kredit dengan berurusan secara khusus dengan pihak rating counterparties.
yang mempunyai kredibilitas tinggi.
Tujuan Kelompok Usaha adalah meningkatkan The Group’s objectives are to seek recurring
pendapatan dan mengurangi kerugian yang timbul dari revenue growth and minimizing losses incurred due
peningkatan risiko kredit. Transaksi Kelompok Usaha to credit risk exposure increasing. The Group’s
hanya dengan pihak ketiga yang diakui dan kredibel only recognizes the transactions with third party
serta menggunakan prosedur verifikasi kredit untuk that is creditworthy and used credit verification
semua transaksi dengan pelanggan secara kredit. procedures for all customer seeking to trade on
Selain itu, saldo piutang dimonitor secara terus- credit terms. In addition, receivable balances are
menerus sehingga piutang tak tertagih Kelompok monitored on an ongoing basis with the result that
Usaha tidak signifikan. the Group’s exposure to bad debts is not
significant.
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, As of June 30, 2024 and December 31, 2023, the
maksimum eksposur Kelompok Usaha untuk risiko Group’s maximum exposure to credit risk is
kredit disajikan sebesar nilai tercatat setiap aset represented by the carrying amount of each class
keuangan yang diakui dalam laporan posisi keuangan of financial assets recognized in the consolidated
konsolidasian. statements of financial position.
iii. Risiko likuiditas iii. Liquidity risks
Risiko likuiditas adalah risiko dimana Kelompok Usaha Liquidity risk is the risk that the Group will
akan mengatasi kesulitan yang berasal dari pemenuhan encounter difficulty in meeting financial
kewajiban keuangan dikarenakan kekurangan dana. obligations due to shortage of funds.
Tabel berikut menampilkan jatuh tempo dari liabilitas The table summarizes the maturity of the Group’s
keuangan Kelompok Usaha pada akhir tahun pelaporan financial liabilities at the end of the reporting
berdasarkan pembayaran kontraktual yang tidak year based on undiscounted contractual payment.
didiskontokan.
30 Jun/ Jun 30, 2024
Total
termasuk
bunga/ Kurang dari Lebih dari satu
Total satu tahun/ tahun/
Nilai tercatat/ including Less than More than
Carrying amount interest one year one year
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 159.804.777.527 159.804.777.527 159.804.777.527 - to third parties
Utang lain-lain 150.393.498.461 150.393.498.461 150.393.498.461 - Other payables
Biaya masih
harus dibayar 142.082.972.025 142.082.972.025 142.082.972.025 - Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 - Dividend payable
Uang jaminan pelanggan 185.790.342.785 185.790.342.785 16.973.681.552 168.816.661.233 Security deposits
Utang jangka panjang: Long-term debts:
Senior Notes 2.999.063.138.594 3.944.634.228.480 236.525.456.640 3.708.108.771.840 Senior Notes
Pinjaman bank 1.650.450.818.807 1.870.689.445.016 454.195.805.992 1.416.493.639.024 Bank loans
Liabilitas sewa 5.105.972.432 6.804.141.293 1.716.785.667 5.087.355.626 Lease liabilities
Total 5.292.839.470.020 6.460.347.354.976 1.161.840.927.253 5.298.506.427.723 Total
Page 104
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/94 Exhibit E/94
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
iii. Risiko likuiditas (Lanjutan) iii. Liquidity risks (Continued)
31 Des/ Dec 31, 2023
Total
termasuk
bunga/ Kurang dari Lebih dari satu
Total satu tahun/ tahun/
Nilai tercatat/ including Less than More than
Carrying amount interest one year one year
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 169.470.613.826 169.470.613.826 169.470.613.826 - to third parties
Utang lain-lain 131.531.247.964 131.531.247.964 131.531.247.964 - Other payables
Biaya masih
harus dibayar 132.311.469.512 132.311.469.512 132.311.469.512 - Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 - Dividend payable
Uang jaminan pelanggan 169.405.346.375 169.405.346.375 44.773.960.775 124.631.385.600 Security deposits
Utang jangka panjang: Long-term debts:
Senior Notes 2.805.841.162.092 3.810.657.607.680 214.886.707.200 3.595.770.900.480 Senior Notes
Pinjaman bank 1.600.672.180.998 1.828.075.672.052 356.524.388.204 1.471.551.283.848 Bank loans
Liabilitas sewa 12.570.326.001 14.798.127.202 9.735.358.873 5.062.768.329 Lease liabilities
Total 5.021.950.296.157 6.256.398.034.000 1.059.381.695.743 5.197.016.338.257 Total
iv. Risiko tingkat suku bunga iv. Interest rate risk
Eksposur risiko tingkat bunga berhubungan dengan aset Risk exposure for interest rate with regards to the
dan liabilitas dimana perubahan tingkat bunga dapat assets and liabilities for which the interest rate
mempengaruhi laba sebelum pajak. Risiko pendapatan movement could affect earnings before tax.
bunga terbatas dikarenakan Kelompok Usaha hanya Interest income risk is limited due to the Group
mempertahankan kecukupan saldo kas untuk keperluan only maintaining adequate cash balance for
operasional. Pada beban bunga, saldo optimal antara operational needs. In interest expense, optimal
liabilitas dan tingkat bunga tetap serta mengambang balance between liabilities and fixed and floated
telah ditentukan. Kebijakan Kelompok Usaha pada interest rate is predetermined. The Group’s policy
pendanaan merupakan gabungan dari tingkat bunga on the funding which will give combination
tetap dan mengambang. Persetujuan dari direksi dan according to floated and fixed interest rate.
dewan komisaris harus diperoleh sebelum Kelompok Approval from the directors and board of
Usaha memilih instrumen keuangan agar dapat commissioners must be obtained before the Group
mengatur eksposur risiko tingkat bunga. executes the financial instrument in order to
manage interest rate risk exposure.
Tabel berikut menunjukkan sensitivitas terhadap The following table demonstrates the sensitivity
perubahan yang mungkin terjadi atas suku bunga to a reasonably possible change in floating
mengambang pada tanggal 30 Juni 2024 dan 31 interest rates on loans as of June 30, 2024 and
Desember 2023. Dengan semua variabel lainnya December 31, 2023. With all other variables
dianggap tetap, dampak suku bunga mengambang pada considered constant, the impact of floating
laba sebelum pajak adalah sebagai berikut: interest rates of loans to the profit before tax are
as follows:
Efek pada Laba Sebelum Pajak/
Effect on Profit Before Tax
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Kenaikan/ Penurunan Suku Bunga Increase/ Decrease in Interest Rates
+ 100 basis poin ( 519.946.730) ( 159.400.000) + 100 basis point
- 100 basis poin 519.946.730 159.400.000 - 100 basis point
Tingkat suku bunga mengambang Kelompok Usaha The Group’s floating interest rate from its loan
berasal dari pinjaman PT Bank Tabungan Negara with PT Bank Tabungan Negara (Persero) Tbk and
(Persero) Tbk dan PT Bank China Construction Bank PT Bank China Construction Bank Indonesia Tbk.
Indonesia Tbk.
Page 105
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/95 Exhibit E/95
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. MANAJEMEN PERMODALAN 38. CAPITAL MANAGEMENT
Tujuan utama manajemen permodalan Kelompok Usaha The primary objective of the Group’s capital
adalah untuk memastikan pemeliharaan tingkat kredit management is to ensure that it maintains a strong
yang kuat dan rasio permodalan yang sehat untuk credit rating and healthy capital ratios in order to
mendukung usaha dan memaksimalkan nilai pemegang support its business and maximize shareholder value.
saham.
Kelompok Usaha mengelola struktur permodalan dan The Group manages its capital structure and makes
melakukan penyesuaian berdasarkan strategi dan kondisi adjustments to it, in light of the Group’s strategy and
keuangan Kelompok Usaha, serta kondisi ekonomi global financial conditions and global and domestic economic
dan domestik. Untuk memelihara atau menyesuaikan conditions. To maintain or adjust the capital structure,
struktur permodalan, Kelompok Usaha dapat the Group may adjust dividend payments to
menyesuaikan pembayaran dividen kepada pemegang shareholders, return capital to shareholders or issue
saham, pengembalian modal kepada pemegang saham new shares.
atau menerbitkan saham baru.
Selanjutnya, Kelompok Usaha memiliki kebijakan kas Furthermore, the Group has prudent cash management
manajemen untuk mengelola modal. Kelompok Usaha in order to manage its capital. The Group applies
menerapkan manajemen keuangan terpusat untuk centralized treasury management to maintain
menjaga fleksibilitas pembiayaan dan mengurangi risiko financing flexibility and reduce liquidity risk. The
likuiditas. Kelompok Usaha juga berusaha untuk Group also strives to maintain adequate working
mempertahankan kebutuhan modal kerja yang memadai. capital needs.
Kelompok Usaha memonitor permodalan menggunakan The Group monitors capital using a gearing ratio,
gearing ratio, yang merupakan pinjaman neto dibagi which is net debt divided by total equity. The Group’s
dengan total ekuitas. Kebijakan Kelompok Usaha adalah policy is to keep a healthy gearing ratio. Net debts
mempertahankan gearing ratio yang sehat. Pinjaman neto include bank loan, lease liabilites, trade and other
meliputi pinjaman bank, liabilitas sewa, utang usaha dan payables and long-term debt, less cash and cash
utang lain-lain serta utang jangka panjang, dikurangi equivalents and short-term investment. There were no
dengan kas dan setara kas dan investasi jangka pendek. changes from the previous period for the Group’s
Manajemen permodalan Kelompok Usaha tidak berubah capital management.
dari periode sebelumnya.
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Utang usaha dan utang lain-lain 310.198.275.988 301.001.861.790 Trade and other payables
Utang jangka panjang 4.654.619.929.833 4.419.083.669.091 Long–term debts
Dikurangi: Less:
Kas dan setara kas ( 1.588.036.716.092) ( 1.094.701.452.882) Cash and cash equivalents
Investasi jangka pendek ( 9.395.872.360) ( 5.055.072.007) Short-term investment
Pinjaman neto 3.367.385.617.369 3.620.329.005.992 Net debts
Total ekuitas 7.042.997.450.744 6.931.377.236.420 Total equity
Gearing ratio 47,81% 52,23% Gearing ratio
Page 106
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/96 Exhibit E/96
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. PENGUNGKAPAN INFORMASI TAMBAHAN ARUS KAS 39. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
INFORMATION
Transaksi signifikan non-kas dari aktivitas investasi dan Significant non-cash transactions from investing and
pendanaan terdiri dari: financing activities are as follows:
30 Jun/ Jun 30, 31 Des/ Dec 31,
2024 2023
Aktivitas Investasi Investing Activities
Additional realization from
advance for purchase of
Penambahan dari realisasi property, plant and equipment
uang muka pembelian aset tetap to property, plant and
ke aset tetap 4.468.549.285 19.083.374.015 equipment
Additional property, plant and
Penambahan aset tetap equipment through
melalui utang lain-lain 2.065.038.918 4.978.554.241 other payables
Aktivitas Pendanaan Financing Activity
Penambahan kepentingan Additional non-controlling
non-pengendali dari akuisisi interest from acquisition
Entitas Anak - 300.000.000 of Subsidiary
Transaksi non-kas dari aktivitas pendanaan dari Non-cash transactions from financing activities from
rekonsiliasi liabilitas dari transaksi pendanaan ditunjukan the reconciliation of liabilities from financing
di bawah ini: transaction are shown below:
Pinjaman
bank/ Total/
Bank loans Senior notes Total
1 Januari 2024 1.600.672.180.998 2.805.841.162.092 4.406.513.343.090 January 1, 2024
Arus kas: Cash flows:
Penerimaan Receipt of
pokok pinjaman 53.367.566.100 - 53.367.566.100 loan principal
Pembayaran Payment of
pokok pinjaman ( 109.652.224.000) - ( 109.652.224.000) loan principal
Pembayaran biaya Payment of loan
transaksi pinjaman ( 1.417.180.000) - ( 1.417.180.000) issuance cost
Arus non-kas: Non-cash flows:
Amortisasi biaya Amortized
penerbitan 3.176.830.909 6.436.696.502 9.613.527.411 issuance costs
Pengaruh Effect of foreign
perubahan selisih exchange –
kurs - pokok 104.303.644.800 186.785.280.000 291.088.924.800 principal
30 Juni 2024 1.650.450.818.807 2.999.063.138.594 4.649.513.957.401 June 30, 2024
Pinjaman
bank/ Total/
Bank loans Senior notes Total
1 Januari 2023 1.610.571.863.595 3.364.054.983.409 4.974.626.847.004 January 1, 2023
Arus kas: Cash flows:
Penerimaan Receipt of
pokok pinjaman 212.527.744.000 - 212.527.744.000 loan principal
Pembayaran Payment of
pokok pinjaman ( 198.206.468.800) ( 498.842.836.847) ( 697.049.305.647) loan principal
Pembayaran biaya Payment of loan
transaksi pinjaman ( 2.896.852.000) ( 60.928.480.082) ( 63.825.332.082) issuance cost
Pengembalian biaya Refund of Senior
transaksi penerbitan Notes 2027
Senior Notes 2027 - 4.631.497.109 4.631.497.109 issuance cost
Arus non-kas: Non-cash flows:
Reversal biaya Reversal of Senior
penerbitan Senior Notes issuance
Notes yang masih cost through
harus dibayar - 60.928.480.082 60.928.480.082 accrued expenses
Amortisasi biaya Amortized
penerbitan 6.113.363.003 14.459.437.240 20.572.800.243 issuance costs
Pengaruh
perubahan selisih Effect of foreign
kurs - biaya exchange -
penerbitan - 79.726.333 79.726.333 issuance costs
Pengaruh Effect of foreign
perubahan selisih exchange –
kurs - pokok ( 27.437.468.800) ( 78.541.645.152) ( 105.979.113.952) principal
31 Desember 2023 1.600.672.180.998 2.805.841.162.092 4.406.513.343.090 December 31, 2023
Page 107
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/97 Exhibit E/97
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. PERISTIWA SETELAH PERIODE PELAPORAN 40. SUBSEQUENT EVENTS
Pada tanggal 5 Juli 2024, PT. Grahabuana Cikarang On July 5, 2024, PT. Grahabuana Cikarang (GBC),
(GBC), Entitas Anak, telah menandatangani dua Subsidiary, entered into two credit facility
perjanjian fasilitas kredit dengan PT. Bank Permata Tbk, agreements with PT. Bank Permata Tbk.
berupa:
• Fasilitas 1 Pinjaman Rekening Koran sebesar • Facility 1 an overdraft facility amounting to
Rp 15.000.000.000 dengan suku bunga Rp 15,000,000,000 with a floating interest
mengambang 8% per tahun untuk memenuhi rate of 8% per annum to meet the company's
kebutuhan modal kerja dan operasional working capital and operational needs. This
perusahaan. Pinjaman ini memiliki biaya provisi loan has provision fee of 0.5% per annum of
sebesar 0,5% per tahun dari limit fasilitas dan the facility limit and an administration fee
biaya administrasi sebesar Rp 5.000.000. of Rp 5,000,000. The term of the facility is
Jangka waktu fasilitas adalah 12 bulan sejak 12 months from the date of signing the
tanggal penandatanganan perjanjian kredit. credit agreement.
• Fasilitas 2 With Recourse Revolving Receivable • Facility 2 With Recourse Revolving
Service (Revolving) sebesar Rp 95.000.000.000 Receivable Service (Revolving) facility
dengan suku bunga sebesar 8% per tahun. amounting to Rp 95,000,000,000 with
Pinjaman ini memiliki biaya administrasi interest rate of 8% per annum. This loan has
sebesar Rp 5.000.000 flat dan biaya transaksi the administration fee of Rp 5,000,000 flat
sebesar 0,25% per tahun per penarikan. Jangka and transaction fee of 0.25% per annum for
waktu fasilitas adalah 12 bulan sejak tanggal each withdrawal. The term of the facility is
penandatanganan perjanjian kredit. 12 months from the date of signing the
credit agreement.
Pinjaman ini dijaminkan dengan Sertifikat Hak Guna These facilities collateralized with Sertifikat Hak
Bangunan (SHGB) No. 4282 atas nama GBC. Guna Bangunan (SHGB) No. 4282 under the name of
GBC.
41. REKLASIFIKASI DI LAPORAN KEUANGAN 41. RECLASSIFICATION IN FINANCIAL STATEMENTS
Beberapa akun dalam laporan laba rugi dan penghasilan Certain accounts in the consolidated statement of
komprehensif lain konsolidasian untuk periode enam profit or loss and other comprehensive income for the
bulan yang berakhir pada 30 Juni 2023 telah direklasifikasi six months period ended June 30, 2023 has been
agar sesuai dengan penyajian akun dalam laporan laba reclassified to conform to the presentation of
rugi dan penghasilan komprehensif lain konsolidasian accounts in the consolidated statement of profit or
untuk periode enam bulan yang berakhir pada 30 Juni loss and other comprehensive income for the six
2024 untuk tujuan perbandingan. months period ended June 30, 2024 for comparative
purposes.
Dilaporkan
sebelumnya/
As previously Reklasifikasi/ Direklasifikasi/
reported Reclassification As reclassified
Penjualan dan pendapatan jasa 1.746.999.886.911 7.966.035.000 1.754.965.921.911 Sales and service revenue
Beban lain-lain - Neto ( 14.588.248.145) ( 7.966.035.000) ( 22.554.283.145) Other expenses - Net
Page 108
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/98 Exhibit E/98
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. REKLASIFIKASI DI LAPORAN KEUANGAN (Lanjutan) 41. RECLASSIFICATION IN FINANCIAL STATEMENTS
(Continued)
Laporan arus kas konsolidasian untuk periode enam bulan The consolidated statement of cash flows for the six
yang berakhir pada 30 Juni 2023 telah direklasifikasi agar months period ended June 30, 2023 has been
sesuai dengan penyajian laporan arus kas konsolidasian reclassified to conform to the presentation of the
untuk periode enam bulan yang berakhir pada 30 Juni consolidated statement of cash flows for the six
2024 untuk tujuan perbandingan. months period ended June 30, 2024 for comparative
purposes.
Dilaporkan
sebelumnya/
As previously Reklasifikasi/ Direklasifikasi/
reported Reclassification As reclassified
Aktivitas Operasi Operating Activities
Penempatan kas dan setara kas - ( 1.191.190.686) ( 1.191.190.686) Placement in restricted
yang dibatasi penggunaannya cash and cash equivalents
Aktivitas Pendanaan Financing Activities
Penempatan kas dan setara kas Placements in restricted
yang dibatasi penggunaannya ( 33.809.985.131) 1.191.190.686 ( 32.618.794.445) cash and cash equivalents
Names mentioned 132 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT KAWASAN INDUSTRI JABABEKA TbkAND SUBSIDIARIES
p.4
unresolved
person
Maria Kristiana Soeharyo
p.11
unresolved
org
Menteri Kehakiman Republik Indonesia
p.11
unresolved
person
Yualita Widyadhari
p.11 ×11
unresolved
org
Departemen Hukum dan Hak Asasi Manusia
p.11
unresolved
org
Bapepam
· Ketua
p.12 ×12
unresolved
org
Indonesia Stock Exchange
p.12 ×2
unresolved
org
PT Grahabuana Cikarang
p.13 ×2
unresolved
org
PT Jababeka Infrastruktur
p.14 ×4
unresolved
org
PT Indocargomas Persada
p.14 ×2
unresolved
org
PT Saranapratama
p.14
unresolved
org
PT Mercuagung Graha Realty
p.14 ×2
unresolved
org
PT Banten West Java Tourism
p.14
unresolved
org
PT Gerbang Teknologi Cikarang
p.14 ×6
unresolved
org
PT Bekasi Power
p.14 ×2
unresolved
org
PT Cikarang Inland Port
p.14 ×4
unresolved
org
PT Padang Golf Cikarang
p.14 ×2
unresolved
org
PT Metropark Condominium Indah
p.15 ×2
unresolved
org
PT Tanjung Lesung Leisure
p.15
unresolved
org
PT Jababeka Morotai
p.15 ×2
unresolved
org
PT Jababeka Longlife City
p.15 ×2
unresolved
org
PT Kawasan Industri Kendal
p.15 ×2
unresolved
org
PT United Power
p.15 ×2
unresolved
org
PT Infrastruktur Cakrawala
p.15 ×2
unresolved
org
PT Nusantara Gas Energi
p.15 ×2
unresolved
org
PT Jababeka PP Properti
p.16 ×6
unresolved
org
PT Jababeka Creed Residence
p.16 ×2
unresolved
org
PT Patriamanunggal Jaya
p.16 ×2
unresolved
org
PT Mitra Pengembang
p.16
unresolved
org
PT Proteksi Usaha Indonesia
p.16 ×2
unresolved
org
PT Sarana Indah Permai
p.16
unresolved
org
PT Jababeka Mitrafamili
p.17
unresolved
org
PT Tanjung Sari Power
p.17 ×2
unresolved
org
PT Ritel Maju Sejahtera
p.17 ×2
unresolved
org
PT Cikarang Gerbang Solusi
p.17 ×6
unresolved
org
PT Karyamas Griya Utama
p.17 ×2
unresolved
org
PT Jababeka Plaza Indonesia
p.17 ×2
unresolved
org
PT Tanjung Lesung Power
p.17 ×2
unresolved
org
PT Duta Bandara Banten
p.18 ×2
unresolved
org
PT Jababeka Keihan Residence
p.18 ×2
unresolved
org
PT Rumah Prima Sehat
p.18 ×2
unresolved
org
PT Faunaland Tanjung Lesung
p.18 ×2
unresolved
org
PT Jamaggo Nusantara Lestari
p.18 ×2
unresolved
org
PT Likuid Nusantara Gas
p.19 ×5
unresolved
org
PT Saranapratama Pengembangan Kota
p.19
unresolved
org
PT Banten West Java Tourism Development
p.19
unresolved
org
PT Tanjung Lesung Leisure Industry
p.19
unresolved
org
PT Infrastruktur Cakrawala Telekomunikasi
p.20 ×2
unresolved
org
PT Mitra Pengembang Kawasan
p.20
unresolved
org
PT Sarana Indah Permai Residen
p.20
unresolved
org
PT Jababeka Mitrafamili Residen
p.20 ×5
unresolved
org
PT Likuid
p.21
unresolved
org
Pte Ltd
p.21
unresolved
org
Subsidiary Jababeka International B.V.
p.22
unresolved
org
Jababeka International B.V.
p.22 ×2
unresolved
person
Kartika
p.22 ×2
unresolved
person
Widyadhari
p.22
unresolved
org
Pengawas Pasar
p.23
unresolved
org
BAPEPAM-LK
p.23 ×4
unresolved
org
Financial Services Authority
p.23
unresolved
org
Bank Negara Indoesia (Persero) Tbk
p.48 ×2
unresolved
org
PT Bank China Construction
p.48 ×5
unresolved
org
Bank Indonesia
p.48 ×14
unresolved
org
Indonesia Tbk
p.48
unresolved
org
PT Bank Pembangunan Daerah Jawa Barat
p.48 ×4
unresolved
org
Banten Tbk
p.48 ×8
unresolved
org
PT Bank Pembangunan Daerah Jawa Tengah
p.48
unresolved
org
PT Bank Artha Graha
p.48 ×2
unresolved
org
Internasional Tbk
p.48 ×4
unresolved
org
PT Bank Mayapada
p.48 ×2
unresolved
org
PT Wijaya Karya Serang Panimbang
p.53 ×2
unresolved
org
PT Wijaya Karya Serang Panimbang Shipper
p.53 ×2
unresolved
org
PT Jababeka Multi Medika
p.53 ×3
unresolved
org
PT Jababeka Multi Medika Total
p.53
unresolved
org
PT PP Properti Jababeka Residen
p.54 ×2
unresolved
org
PT Morotai Paradis
p.54 ×4
unresolved
org
PT Morotai Paradis Resor
p.54 ×4
unresolved
org
PT Plaza Indonesia Jababeka
p.54 ×4
unresolved
org
PT Access World Logistic Indonesia
p.54 ×4
unresolved
org
PT Yukk Kreasi
p.54 ×4
unresolved
org
PT Yukk Kreasi Indonesia
p.54 ×6
unresolved
org
PT Intersoft Solutions
p.54 ×4
unresolved
org
PT PP Properti Jababeka
p.55 ×2
unresolved
org
PT Avrist Assurance
p.60 ×2
unresolved
org
PT Asuransi Candi Utama
p.60 ×2
unresolved
org
KJPP Asrori Asrori & Rekan
p.60
unresolved
org
KJPP Asrori Asrori
p.60
unresolved
org
Mandiri (Persero) Tbk
p.61
unresolved
org
PT Bank Tabungan
p.72
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