20240624_SOTS_Public Expose_31674162_lamp2.pdf

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Dewan Komisaris & Direksi




Stevano Rizki Adranacus      Husni Heron            Martinelly    Floreta Tane
    Komisaris Utama       Komisaris Independen   Direktur Utama     Direktur

Agenda


         1   GAMBARAN UMUM

         2   LATAR BELAKANG & DAMPAK

         3   AKUN-AKUN YANG AKAN TERDAMPAK

         4   TIMELINE DAN POTENSI SUSPENSI

         5   TANYA JAWAB

Gambaran Umum




                Tahun
                 IPO
                 2018

Gambaran Umum

Gambaran Umum




    Jakarta                                                Kantor Pusat
     Sotis Hotel Falatehan & Sotis Residence Penjernihan   Wisma Dwimukti

    Bali                                                   Jl. Panglima Polim No. 28, Jakarta 12160
     Sotis Villa Canggu
                                                           Kantor Korespondensi
     NTT                                                   Senayan City, Panin Tower 9th Floor
     Tanjung Karoso (Sumba Barat Daya)
                                                           Jl. Asia Afrika Lot. 19, Jakarta Pusat 10270

Agenda


         1   GAMBARAN UMUM

         2   LATAR BELAKANG & DAMPAK

         3   AKUN-AKUN YANG TERDAMPAK

         4   TIMELINE & POTENSI SUSPENSI

         5   TANYA JAWAB

LATAR BELAKANG

 Surat Bursa Efek Indonesia No. S-05965/BEI.PP3/06-2024,
 tanggal 12 Juni 2024 perihal Permintaan Revisi Laporan Keuangan.
1. Perseroan menggunakan kebijakan akuntansi untuk pengukuran kelas aset tanah serta
   kelas aset bangunan dengan menggunakan metode revaluasi dan metode biaya.
   Berdasarkan PSAK 216 paragraf 29 dijelaskan bahwa model revaluasi atau model
   biaya diterapkan untuk seluruh aset pada kelas yang sama.

     Berdasarkan PSAK 216 paragraf 37 dijelaskan bahwa, suatu kelas aset tetap adalah
     pengelompokkan aset-aset yang memiliki sifat dan kegunaan yang serupa dalam
     operasi entitas.
2.   Berdasarkan hasil dengar pendapat antara Bursa dengan Perseroan pada tanggal
     3 April 2024, Perseroan menyampaikan bahwa terdapat kekeliruan penyajian
     Laporan Keuangan per 30 September 2023 dan 31 Desember 2023 khususnya atas
     penggunaan dua metode pengukuran aset tetap untuk kelas aset yang sama.

DAMPAK

1. Perseroan memilih metode revaluasi untuk menyesuaikan PSAK 216 paragraf
    29 dan POJK VIII.G.7.

2. Melakukan revisi pencatatan aset tetap pada Laporan Keuangan periode 31
   Desember 2023.

3. Melakukan revisi pencatatan asset tetap pada Laporan Keuangan periode 31
   Maret 2024 sesuai dengan arahan BEI.

4. Laporan keuangan interim periode 31 Maret 2024 akan mengikuti format dan
   kualitas penjelasan yang dimuat pada Laporan Keuangan Auditan terakhir yang
   telah di revisi.

Agenda


         1   GAMBARAN UMUM


         2   LATAR BELAKANG & DAMPAK

         3   AKUN-AKUN YANG TERDAMPAK

         4   TIMELINE & POTENSI SUSPENSI

         5   TANYA JAWAB

Akun-Akun Terdampak - Neraca

Akun-Akun Terdampak - Neraca

Akun-Akun Terdampak – Laba Rugi

Akun-Akun Terdampak – Laba Rugi

Akun-Akun Terdampak – Laporan Perubahan Ekuitas (Awal)

Akun-Akun Terdampak – Laporan Perubahan Ekuitas (Potensi Perubahan)

Akun-Akun Terdampak – CALK 10




                                CALK akan berubah mengikuti
                                dengan revisi Neraca
                                yang dilakukan

Agenda


         1   GAMBARAN UMUM


         2   LATAR BELAKANG & DAMPAK

         3   AKUN-AKUN YANG TERDAMPAK

         4   TIMELINE & POTENSI SUSPENSI

         5   TANYA JAWAB



                                           19

TIMELINE

   TANGGAL                                 DESKRIPSI
  19-23 Juni 2024       Proses survei dari Kantor Jasa Penilai Publik (KJPP)

   28 Juni 2024        Penyerahan Laporan Penilaian Aset Tetap oleh KJPP

    5 Juli 2024     Penyerahan Laporan Keuangan per 31 Desember 2023 oleh
                                            KAP
   12 Juli 2024     Penyampaian Laporan Keuangan per 31 Maret 2024 ke Bursa

POTENSI SUSPENSI


   Apabila Perseroan tidak menepati revisi laporan keuangan periode 31 Maret
   2024 sampai batas waktu yang ditetapkan oleh BEI yaitu 12 Juli 2024, maka
   BEI dapat melakukan penghentian sementara perdagangan Efek (Suspensi)
   di seluruh pasar terhadap Perseroan.


   Jika Perseroan sudah mengumpulkan revisi Laporan Keuangan periode 31
   Maret 2024, maka BEI akan melakukan penelaahan lebih lanjut atas Revisi
   Laporan Keuangan yang telah diberikan oleh Perseroan.

Agenda


         1   GAMBARAN UMUM


         2   LATAR BELAKANG & DAMPAK

         3   AKUN-AKUN YANG TERDAMPAK

         4   TIMELINE & POTENSI SUSPENSI

         5   TANYA JAWAB