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Penjelasan Perubahan Aset dan Liabilitas Q2 2024.pdf

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Page 1
Jakarta, 24 Juli 2024                                Jakarta, 24th July 2024

PENJELASAN PERSEROAN ATAS PERUBAHAN                  THE COMPANY EXPLANATION ON CHANGES
LEBIH DARI 20% PADA TOTAL ASET &                     MORE THAN 20% IN TOTAL ASSET AND
LIABILITAS DALAM LAPORAN KEUANGAN                    LIABILITIES  IN  THE   CONSOLIDATED
KONSOLIDASIAN PER 30 JUNI 2024 (TIDAK                FINANCIAL STATEMENTS  30th JUNE 2024
DIAUDIT)                                             (UNAUDITED).

Pada Aset:                                           On the Asset:

1. Kas dan Bank                                      1. Cash on hand and in banks

Kas dan bank mengalami penurunan 8,10 miliar         Cash and bank balances decreased by IDR 8.10
atau sebesar 37,55% karena adanya peningkatan        billion, or 37.55%, due to an increase in
aktivitas operasional dan investasi di tahun         operational and investment activities in the current
berjalan.                                            year.

2. Piutang Usaha                                     2. Trade Receivables

Piutang Usaha mengalami kenaikan sebesar Rp          Trade Receivables increased by IDR 77.76 billion or
77,76 miliar atau sebesar 160,91% dikarenakan        160.91% due to increased sales in the current year,
meningkatnya penjualan di tahun berjalan,            especially sales of managed services.
terutama penjualan managed services.


3. Piutang lain                                      3. Other Receivable

Penurunan piutang lain sebesar Rp 6,37 miliar atau   The decrease in other receivables amounted to IDR
sebesar 83,57% utamanya karena penerimaan            6.37 billion or 83.57%, mainly due to receipt of
pembayaran piutang insentif di periode berjalan.     payments for incentive receivables in the current
                                                     period.

4. Pajak Dibayar Dimuka                              4. Prepaid Taxes

Pajak Dibayar Dimuka mengalami kenaikan Rp 9,74      Prepaid Taxes increased by IDR 9.74 billion or
miliar atau sebesar 33,53% dikarenakan kenaikan      33.53% due to the increase in value added tax in
pajak pertambahan nilai di periode berjalan.         the current period.


5. Uang Muka dan Beban Dibayar di Muka               5. Advances and Prepaid Expenses

Uang Muka dan Biaya Dibayar Di Muka meningkat        Advances and Prepaid Expenses increased by IDR
sebesar Rp 9,54 miliar atau 84,23% terutama          9.54 billion or 84.23% mainly due to an increase in
disebabkan oleh peningkatan pembayaran dimuka        prepayments in the current year.
di tahun berjalan.
Page 2
Total Aset:                                      Total Assets:

Total aset mengalami kenaikan sebesar Rp 81,78   Total assets have increased by IDR 81.78 billion or
miliar atau 35.91% sebagian besar disumbang      35.91% mostly contributed from the account
oleh akun yang dijelaskan di atas.               explained above.
Page 3
Pada Liabilitas:                                 On the Liabilities:


1. Utang Dagang                                  1. Trade Payables

Utang Usaha meningkat sebesar Rp 53,35 miliar    Accounts Payable increased by IDR 53.35 billion
atau 98,30% karena peningkatan biaya public      or 98.30% due to increased public cloud
cloud sejalan dengan peningkatan penjualan.      expenses in line with increased sales.


2. Utang lain                                    2. Other Payables

Utang lain meningkat sebesar Rp 10.21 miliar     Other Payables increased by IDR 10.21 billion or
atau sebesar 7.683% karena adanya pengakuan      7,683% due to the recognition of 2023 dividend
utang dividen 2023.                              payables.


3. Utang Pajak                                   3. Tax Payables

Utang pajak mengalami peningkatan sebesar Rp     Tax payables increased by IDR 291 million or
291 juta atau 27,40% utamanya karena adanya      27.40%, mainly due to an increase in Article 29
kenaikan pada utang pajak PPh Pasal 29 sejalan   income tax in line with the increase in current
dengan peningkatan peningkatan pendapatan        year income.
tahun berjalan.


4. Beban Akrual                                  4. Accrued Expenses

Beban akrual berkurang sebesar Rp 2,68 miliar    Accrued expenses decreased by IDR 2.68 billion
atau 27,24% karenakan realisasi di tahun         or 27.24% due to realization in the current year.
berjalan.


5. Pembiayaan Konsumen – Jangka Pendek           5. Consumer finance - Short term

Pembiayaan Konsumen meningkat sebesar Rp         Consumer Financing increased by IDR 130
130 juta atau 98.42% dikarenakan adanya          million or 98.42% due to the addition of new
tambahan pembiayaan baru.                        financing.


6. Liabilitas Sewa – Jangka Panjang              6. Lease Liabilities - Long term

Liabilitas sewa jangka panjang menurun sebesar   Long-term rental liabilities decreased by IDR 3.97
Rp 3,97 miliar atau sebesar 39,97% sejalan       billion or 39.97% in line with the period of use of
dengan masa penggunaan Aset Sewa.                the Leased Assets.
Page 4
7. Pendapatan diterima di Muka                     7. Unearned revenues

Pendapatan diterima dimuka meningkat sebesar       Unearned revenues increased by IDR 19.44
Rp 19,44 miliar atau sebesar 130,13% sejalan       billion or 130.13% in line with the increase in
dengan kenaikan penjualan.                         sales.



Total Liabilitas:                                  Total Liabilities:

Total liabilitas mengalami kenaikan sebesar Rp     Total liabilities increased by IDR 76.98 billion or
76,98 miliar atau 71,35% sebagian besar            71.35% mostly contributed from the account
disumbang oleh akun yang dijelaskan di atas.       explained above.




Dampak perubahan tersebut terhadap kinerja         The impact of these changes on the Company's
keuangan Perseroan pada tahun berjalan: Tidak      financial performance in the current year: No
terdapat dampak material terhadap kinerja          material impact towards the Company’s
keuangan Perseroan pada periode berjalan.          performance during the period.

Dokumen ini dibuat untuk memenuhi ketentuan        This document was prepared to comply with the
pasal III.1.1.4 Surat Keputusan Direksi PT Bursa   provisions of article III.1.1.4 Decree of the
Efek Indonesia nomor Kep-00066/BEI/09-2022         Directors of PT Bursa Efek Indonesia number
tentang Perubahan Peraturan Nomor I-E tentang      Kep-00066/BEI/09-2022 concerning Amendment
Kewajiban Penyampaian Informasi.                   to Rule Number I-E concerning Obligation to
                                                   Submit Information.

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