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Annual Report PT Tempo Inti Media Tbk 2023
E N A K D I B A C A D A N P E R L U
Developing
in the Era
of Artificial
Intelligence
Page 2
ANNUAL REPORT PT TEMPO INTI MEDIA Tbk 2023
Page 3
LIST OF CONTENTS
52
BOARD OF
COMMISSIONERS
REPORT 10
Single Brand THE HISTORY
OF TEMPO 16
The Tempo editorial
6
team calls it a TEMPO BUSINESS
“single brand”. The UNITS AND
idea is simple: all PRODUCTS 20
Tempo products
Business Resume come together ENTITY
and live under AND SHARE
Optimistic
one name, namely STRUCTURE 42
Tempo. With
this integration, RECOGNITION 45
Positive Growth the public and
readers no longer CORPORATE
need to worry GOVERNANCE 62
The trend of national economic growth
about digesting
which continues to move positively has
the information SOCIAL AND
an impact on the business activities of PT
produced by the ENVIRONMENTAL
Tempo Inti Media Tbk. Under the control of
entire Tempo RESPONSIBILITY
Arif Zulkifli as main director, the company
editorial crew. 72
will continue to improve performance
throughout 2023. The key to success is
continuous improvement in performance
and cost efficiency while maintaining CHAPTER 4
productivity, maintaining product quality
and supporting business services.
56
Featured
Program
12
The Tempo Media group continues to
transform into the world of multimedia
by presenting information through vid-
eos and podcasts. Now, Tempo news
Board of Directors Report can not only be read, but also listened
The company showed performance and to and even watched. There is an au-
performance that brought optimism dio facility in each article which is pro-
throughout 2023. The company recorded duced using artificial intelligence.
revenue of IDR 216.8 billion, an increase
compared to 2022 of IDR 211.1 billion.
4 • • Annual Report 2023
Page 4
BUSINESS RESUME 2023
Optimistic
Positive Growth
I
ndonesian economic in a number of business schemes.
growth for 2023 was 5.05 A combination of programs and
percent at a time of global a number of measures carried out
challenges and the poten- showed a positive trend for the
tial for a slowdown of the company. In 2023, the company re-
world economy. In the corded revenue of Rp216.8 billion,
third quarter of 2023, year- an increase from the 2022 figure of
on-year growth was 5.04 percent, Rp211.1 billion.
higher than the previous quarter, In line with the increase in reve-
which saw growth of 4.94 percent. nue, operating costs rose by Rp3.2
This national economic growth in billion to Rp78 billion. This increase
the final quarter of last year was sup- was the result of marketing and sales
ported by the strong performance of expenses increasing from Rp37.9 bil-
a number of business sectors. One of lion in 2022 to Rp40 billion due to an
these was construction, which grew increase in salary expenses of Rp1.3
by 7.68 percent year-on-year, and billion, shipping of Rp0.1 billion
was the second largest contributor and overheads of IDR 1.1 billion, but
to economic growth after the pro- there was also a fall in promotional
cessing industry, which grew by 4.07 expenses of Rp0.4 billion. pandemic and overcoming significant pres- integrating all of the products and Tempo Data Science pioneered offering of shares – something that has
percent year-on-year. A number of As well as this, administrative and sures provided many useful lessons about services under one name. The Tempo collaboration to maximize the use of its been in planning for three years. The
global economic institutions predict general expenses rose Rp5.5 billion preparing for another undertaking no less editorial staff refer to this as a “single archive of photographs and text from principle of “wait and see” has involved
that Indonesia’s economic growth to Rp42.2 billion. This rise in costs challenging, changing the business and brand”. The proposal is a simple one: coverage by Tempo Magazine since 1971. studying the dynamics of the market,
will continue in 2024. arose from an increase in salaries of media industry landscape that is becoming all Tempo products under one roof, and PT Info Media Digital is working with a especially the IPOs that have already
This trend of continuing positive Rp5.3 billion and office costs of Rp1.4 even more competitive. under one name, namely Tempo. With company based in Singapore to develop been carried out by similar companies.
economic growth has had an im- billion, accompanied by a decrease We hope that a combination of working this integration, the public and readers paid-for content on the Indonesiana With this enthusiasm for collabora-
pact on the business activities of PT in post-employment benefits costs of from home (WFH), working from the office will have no problems absorbing the channel. tion, the company together with a num-
Tempo Inti Media Tbk. Under the IDR 0.6 billion, depreciation of IDR (WFO) and working from anywhere (WFA) information produced by all of Tempo’s For the young audience, Rombak ber of individuals, took the initiative to
leadership of Managing Director 0.2 billion and equipment of IDR 0.4 will increase the productivity of all Tempo editorial team. Media, which from the beginning was open a vocational institute of higher
Arif Zulkifli, the company saw an billion. employees. This system is implemented by Tempo is increasingly convinced that developed with two main partners, has education, Tempo Polytechnic, through
improvement in performance and The company also recorded an ensuring that the corporate strategic plans this “single brand” is the best way to shown very pleasing performance. One the Tempo Education Foundation. This
achievements throughout 2023. The increase in other operating income and programs are maintained and that serve the loyal readership of Tempo, of its products, the educational YouTube institution has three study programs
key to these successes is a continu- of Rp5.45 billion, while other there is no compromise with the journalistic which has been built up over 53 years, channel Kok Bisa? (How Can that Be?) that are a good match for Tempo’s com-
ous increase in performance and operational expenses rose by Rp1.09 standards that Tempo is known for. and who understand that Tempo news is now has 4.9 million subscribers, and its petencies, namely design, media pro-
cost efficiency while maintaining billion. Therefore, corporate gross In 2024, Tempo will take a strategic “ good to read and necessary” as well as videos have been watched hundreds of duction and marketing management,
productivity, sustaining product profit increased by Rp7.7 billion to measure by combining all of the editorial “honest, clear and even humorous”. The millions of times. and students graduate with vocational
quality and improving supporting Rp84.7 billion compared to 2022. staff under one roof. For its first 53 years, concept for the “single brand” is “digital We hope that these various endeavors degrees.
business services. This positive performance Tempo was separated into three main first”. This means that readers with a to strengthen our digital business To support the non-academic activ-
Other programs focused on the throughout 2023 adds to the con- sections, Tempo Magazine, Koran Tempo digital subscription will gain access to lines will bring about increases in ities of this polytechnic, the company
income from each strategic business fidence of management and all digital and Tempo,co. From various articles in advance of the printed version performance and value for PT Info established PT Edukasi Digital Indone-
unit and creative initiatives. Manage- employees as we enter 2024 with conversations and discussions about the being published every Monday. Media Digital to make it even more sia. This initiative is part of the endeav-
ment also maintained investor trust enthusiasm for continued growth. future of media, the Tempo management There have also been initiatives at credible. When the time is right, the or to educate the people, which is the
through a series of corporate actions The experience of surviving the agreed to draw up a major concept the business unit level. For example, company will launch an initial public responsibility of everyone. n
6 • • RESUME A n n u a l R e p o r t 2 0 2 3 RESUME A n n u a l R e p o r t 2 0 2 3 • • 7
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CHAPTER 1 Financial Overview
Overview of Financial Data and
Business Development 2020-2023
ANALISIS LAPORAN KEUANGAN 2020-2023
TABEL
2020
2020 2021
2021 2022
2022 2023
2023 Keterangan
Keterangan 2020
2020 2021
2021 2022
2022 2023
2023 Keterangan
Keterangan
Pendapatan Usaha
Operating Revenues 191.65 189.13 211.10 216.76 miliar Aset Lancar
Current Assets 165.02 169.68 176.76 215.42 miliar
Beban Pokok
Cost Of Pendapatan (134.98) (114.11)
Revenues (134.07) (132.01) miliar Aset Tidak Lancar
Non-Current Assets 204.22 203.65 203.39 205.78 miliar
Laba Bruto
Gross 56.67
Profit 75.01 77.03 84.75 miliar Jumlah Aset
Total Assets 369.24 373.33 380.16 421.21 miliar
Beban Operasi
Operation (100.63)
Expenses (66.18) (74.89) (78.09) miliar Liabilitas Jangka Pendek
Current Liabilities 90.42 101.71 118.88 144.45 miliar
Beban Pemasaran
Marketing dan expenses
and selling Penjualan (35.70) (32.08) (37.90) (40.01) miliar Liabilitas Jangka
Non-Current Panjang
Liabilities 90.91 79.71 70.55 67.18 miliar
Beban Administrasi
General dan Umum
and administrative (52.52)
expenses (33.75) (36.74) (42.20) miliar Jumlah Liabilitas
Total Liabilities 181.33 181.42 189.43 211.63 miliar
Pendapatan Operasional
Other operation lain 2.58
income 2.73 1.01 6.46 miliar Jumlah Ekuitas
Total Equity 187.91 191.90 190.73 209.57 miliar
Other Operasional
Beban lain (14.99)
operation expenses (3.08) (1.25) (2.34) miliar RatioLaba
Rasio (Rugi)
of profit ThdtoJumlah
(loss) Aset
total assets (13.74) 1.07 (0.31) 0.36 persen
Laba (Rugi)Usaha
Laba(Rugi) (43.96)
Usaha 8.83 2.14 6.66 miliar ProfitLaba
Rasio (loss)(Rugi)
to equity Ekuitas
Thd ratio (27.00) 2.08 (0.61) 0.72 persen
BagianLaba
Bagian EntitasAsosiasi
Laba- -Entitas - 1.22
Asosiasi 0.00 miliar ProfitLaba
Rasio (loss)(Rugi) Thd Pendapatan
to revenue ratio (26.47) 2.11 (0.56) 0.70 persen
Beban
BebanKeuangan (8.10)
Keuangan (7.57) (8.29) (7.54) miliar Rasio Lancar
Current Ratio 182.50 166.82 148.69 149.13 persen
Laba (Rugi) Profit
Operating Sebelum Pajak (52.05) 1.27 (4.93) (0.88) miliar Rasio Liabilitas
Liability to Equity Ekuitas
ThdRatio 96.50 94.54 99.32 100.98 persen
Manfaat (Beban)
Income Tax Pajak
Benefit Penghasilan
(Expenses) - Bersih
- Net 1.98 3.48 1.90 2.11 miliar RatioLiabilitas
Rasio Thdto
of Liabilities Aset
Assets 49.11 48.60 49.83 50.24 persen
Laba (Rugi)(Loss)
Net Profit TahunFor
Berjalan (50.07)
The Current Year 4.74 (3.03) 1.24 miliar
Penghasilan (Beban) Komprehensif
Other Comprehensive Lain
Income (0.65) (0.75) 1.85 0.28 miliar
Laba
Total(Rugi) Komprehensif
Comprehensive (50.73)
Net Profit (Loss) 3.99 (1.17) 1.51 miliar
Laba (Rugi) Komprehensif
Net Comprehensive Incomeyang dapat
(Loss)
diatribusikan
Attributable kepada:
To:
--Owners
Pemilik of
entitas indukEntity
the parent (48.36) 4.03 (1.54) 1.16 miliar
--Non-controlling
Kepentingan non-pengendali (2.37)
interests (0.04) 0.37 0.35 miliar
Laba
Basic(Rugi)
IncomePer(Loss)
Lembar Saham (45.11)
Per Shares 4,50 (3.19) 0.86 rupiah penuh
Jumlah Lembar Saham
Total Shares 1,058.33 1,058.33 1,058.33 1,058.33 juta
8 • • CHAPTER 1 Annual Report 2023 CHAPTER 1 Annual Report 2023 • • 9
Page 6
CHAPTER 2 Board of Commissioners Report
ecosystem. In their report, the Direc- ing of a corporate profit of Rp1.5 bil-
tors state that an improvement in the lion, compared with a previous loss of
national economy was also reflected Rp1.17 billion.
in the performance of the company. In
2023, the company recorded revenue To our respected shareholders,
of Rp216.8 billion, an increase over the The Board of Commissioners ex-
2022 figure of Rp211.1 trillion. presses its appreciation and thanks
The company also recorded an to all the new management under the
increase in other operational income leadership of Arif Zulkifli, and to all
of Rp5.45 billion. Therefore, corporate employees who have given their best
gross profit increased by Rp7.7 billion for the company through their hard
to Rp84.7 billion compared to 2022. work, even during the tough times
The increase in corporate revenue of the pandemic. This hard work and
was result of among other things an creativity have been maintained along
increase in income from Tempo Mag- with the quality and values of Tempo,
azine circulation and advertising of which uphold journalism that is inde-
Rp8.36 billion (16.2%), Tempo.co dig- pendent, professional and worthy of
ital of Rp5.74 billion (10.4%), event being a trusted reference for the pub-
management of Rp 11 billion (129%), lic.
creative home services of Rp1.83 bil- We are also proud of the recogni-
To our respected shareholders, 5.05 percent year-on-year. The information obtained is then even to grow. lion (27.9%), Rombak Media of Rp8.9 tion and awards from government
Throughout 2023, the global econo- One of the supports of this growth discussed in internal meetings of the The endeavor to understand the billion and Tempo TV of Rp191 million bodies and institutions for Tempo and
my experienced significant dynamics was domestic demand at a time of Board of Commissioners and also hopes and needs of readers, and then (5.1%). There was a fall in income from our journalists, who through their
influenced by geopolitical tensions declining external sector performance meetings of the Board of Commission- to fulfill these with quality services Koran Tempo circulation and adver- work have proved that the principle
that increased as a result of the war be- and a global economic slowdown. ers to which the Directors are invited. and products is a process that never tising of Rp1.4 billion (16%), printing of quality journalism is not simply a
tween Russia and Ukraine. This armed Throughout 2023, private consump- As well as meetings, the Board of Com- ends, and that demands continual of Rp22 billion (32.2%) and paper of slogan. The magnitude of this recog-
conflict led to disruptions in supplies tion also saw strong growth along with missions can also convey advice in change. Competent human resources Rp6.7 billion (89%). nition gives us enthusiasm. It is also a
and sharp increases in the prices of en- an increase of consumption in the ser- writing to the Directors. and investment in the right technology With this improvement in perfor- reminder for us to always improve our-
ergy and food around the world. vice sector and high consumer confi- In 2023, the Board of Commissioners are absolutely essential in order to mance, the Directors had the confi- selves and to maintain the high quality
The continuing trade tensions dence. Buying power also remained takes the view that the Directors achieve all of this. dence to restore in full employees’ of journalism, as well as to adhere to
between the United States and China stable with low inflation and fiscal have been able to face a number of As reported by the Directors, thanks salaries and rights, which had been the code of ethics as a mass media that
not only had an impact on the exports stimulus policies including subsidies challenges by improving corporate to the good strategy and anticipato- reduced during the pandemic as part is responsible and that sides with the
and imports of these two nations, but and social assistance programs. performance. We are grateful for and ry measures of each business unit, of the contribution towards enabling interests of the people.
also on the global volume of trade. It is predicted that this positive respect the anticipatory measures put the company recorded continuously the company to survive the crisis. We We would also like to express our ap-
And the Israeli-Palestinian conflict that economic growth trend will continue in place and consistently implemented improving performance throughout believe this decision is right, and we preciation and thanks to units such as
broke out at the beginning of October in 2024. The latest indices such as by the corporate management as well 2023. Naturally there were some short- respect it as an important measure to the Audit Committee, the Nominations
2023 added to geopolitical tensions in the consumer confidence index and as all of the employees. Their assets comings and matters of note here and improve motivation and provide in- and Remunerations Committee and
the Middle East and the world. This the Purchasing Managers Index being are willingness to learn, continual there. However, overall, the Board of centives for all employees in support to all those who have supported the
slowed down the global economic in positive territory confirm the capacity building and adapting to Commissioners believes with confi- of the recovery program laid down by Board of Commissioners in carrying
recovery, and resulted in inflationary continuation of Indonesia’s economic developments. dence and hope that the growth plan management. out its duties. Once again, we should
pressures because of the increases in growth. Openness of heart and mind to ac- put forward by the Directors for the The Board of Commissioners appre- be grateful to have passed through the
global energy and food prices. The Board of Commissioners always knowledge limitations provides oppor- post pandemic period deserves un- ciates the even better performance of pandemic and all of its difficult im-
Despite the global geopolitical monitors and advisors the Directors tunities for cooperation and collabo- qualified support. the Directors, who have bought about pacts. With goodwill and new enthusi-
uncertainty, Indonesia continued to in the implementation of policy and ration with third parties and strategic an increase in revenue despite a rise asm for mutual assistance and syner-
enjoy macroeconomic stability, and corporate operations. partners. Furthermore, new talents To our respected shareholders, in business costs, salaries and other gy, we are taking steps to face this year
the domestic economy continued These functions are carried out by who are more skilled are able to intro- The immediate industry and busi- overheads. This extraordinary perfor- with increasing optimism. Continued
to recover. The domestic economy accessing information that is compre- duce technology and other assets that ness can only grow and develop well mance from all of the Directors and growth and unceasing innovation... n
growth trend continued, and reached hensive and necessary. an organization needs to survive, and if there is a supporting economy and employees can be seen in the book-
10 • • CHAPTER 2 Annual Report 2023 CHAPTER 2 Annual Report 2023 • • 11
Page 7
CHAPTER 3 Board of Directors Report
To our respected shareholders, The increase in corporate revenue was result of among expenses rose by Rp2.1 billion, administration costs by Rp5.5 reliant on advances in digital technology.
We are thankful that the government other things an increase in income from Tempo Magazine billion, other income by Rp5.4 billion and the costs by Rp1.1 More than a few of them were seen as
changed the Covid-19 pandemic status to circulation and advertising of Rp8.36 billion (16.2%), Tempo. billion. guiding lights and were praised for the rapid
endemic on June 21st, 2023. Since then, co digital of Rp5.74 billion (10.4%), event management of Rp With this increase in revenue and corporate costs, growth they had achieved. However, in the
public and economic activities have returned 11 billion (129%), creative home services of Rp 1.83 billion along with an efficiency program focused on corporate blink of an eye, some of these startups and
to normal, as they were before the pandemic (27.9%), Rombak Media of Rp8.9 billion and Tempo TV of development, the company booked profits for 2023 of Rp1.5 digital enterprises faded away and vanished.
struck Indonesia. Rp191 million (5.1%). There was a fall in income from Koran billion compared with a previous loss of Rp1.17 billion. Tempo is aware that the extraordinarily
At a time of slow global economic growth Tempo circulation and advertising of Rp1.4 billion (16%), rapid development of artificial intelligence
and uncertainty, the Indonesian economy printing pf Rp22 billion (32.2%) and paper of Rp6.7 billion To our respected shareholders, brings benefits as well as challenges for
has continued to grow strongly and steadily. (89%). Our achievements throughout 2023 mean that the digital media companies. From the outset,
The Indonesian economy showed strong This continuing positive performance led us to decide to management and employees enter 2024 with a feeling of we have welcomed this technology as a
growth of 5.04 percent year-on-year in the restore in full employees’ salaries and rights, which had been optimism. We have set this year as a period to continue the way of assisting with our internal duties,
fourth quarter of 2023, and 5.05 percent reduced during the pandemic as part of the contribution trend of growth, while still monitoring developments in but we have maintained human resources
throughout 2023. As well as being strong, towards enabling the company to survive the crisis. the highly dynamic media industry. This enthusiasm needs on the front line as the final editors and
the economy has grown in quality. This is We always ensure that we comply with government to be balanced with concrete efforts that are focused and decision makers. We have positioned AI as
reflected in the fact that economic growth regulations on salaries, given that human resources are the structured, as well as monitored with the utmost caution. a tool to help produce creative ideas that are
also led to a decrease in unemployment and company’s main asset and are worthy of respect at a time of The Company Directors are fully aware of what is subsequently processed by human thought.
poverty. intensive competition in the media industry. happening with the digital business and media in general, Therefore, in adopting and adapting
The economic recovery created enough Throughout 2023, we recorded an increase of operational both at the global and national levels. Recent years have AI technology, Tempo prioritizes the key
jobs to reduce unemployment to 5.32 costs of Rp3.2 billion over the 2022 figure, while marketing seen the failure of many media and startups, especially those principle of maintaining the credibility and
percent in August 2023, a full of 0.54% from
August 2022. The poverty rate fell from 9.54
percent in March 2022 to 9.36 percent in
2023.
The main contributor to economic growth
was public consumption, which grew by
4.47 percent in the fourth quarter of 2023,
and by 4.82 percent in 2023 as a whole.
People’s purchasing power remaining steady
with inflation under control were important
factors in maintaining the levels of public
consumption.
Government consumption expenditure
in the fourth quarter returned to positive
growth of 2.81 percent after falling in the
previous quarter. Overall government
consumption in 2023 grew by 2.95 percent.
Investment also grew by 4.4 percent in
2023, compared with 3.9 percent in 2022.
The private sector played a key role in
driving investment as shown by foreign and
domestic investment growing by 13.7 percent
and 22.1 percent respectively. Indonesian
exports grew by 1.32 percent over the year,
driven by an increase in exports of oil and
gas and of services, along with a rise in the
number of foreign tourists. Meanwhile,
imports shrunk by 1.65 percent throughout
2023.
This positive trend was a breath of fresh
air and provided room to grow for PT Tempo
Inti Media Tbk. (Perseroan). The company
recorded good performance that brought
optimism throughout 2023. The company
recorded revenue of Rp216.8 billion, an
increase in the 2022 figure of Rp211.1 billion.
The company also recorded an increase in
other operational income of Rp5.45 billion.
Therefore, corporate gross profit increased
by Rp7.7 billion to Rp84.7 billion compared
to 2022.
12 • • CHAPTER 3 Annual Report 2023 CHAPTER 3 Annual Report 2023 • • 13
Page 8
BOARD OF DIRECTORS REPORT
quality of news and services for clients. capacity building programs as well as our incentive system these principles. advocacy that is undertaken with a number of
Tempo has been seen as one of only a few in order to retain the best talents that we have. At the same In line with this, we continue our cooperation with government institutions and other stakeholders,
media that is consistent in publishing reports time, a competitive incentive system is also very important international institutions and media by carrying out joint as long as it is in line with Tempo’s values.
that are critical, deep, investigative and that to identify and attract the interests of those who are investigations. Our exclusive coverage is not always based A number of advocacy activities have been
adhere to journalistic ethics. We believe that talented and whose abilities we need in order to support the on printed text, but also on audio, documentary video and carried out, including relating to policy: energy
public trust in Tempo’s reputation as a media company’s growth plans. other multimedia platforms. conversion and electric vehicles, draft laws
that is independent, trusted and credible is The implementation of the work from anywhere system, Although it is not our main aim, the recognition and related to islands and digital accessibility in
an important asset that must be maintained. a combination of working from home, from the office or awards from a number of institutions that we received in disadvantaged, frontier and outlying areas.
Tempo continues to transform in line with anywhere, is regularly evaluated in order to ensure that 2022 increased our enthusiasm and gave us gratitude and In other business units, cooperation with third
developments in the multimedia world by productivity is maintained. A more casual digital culture is pride. They included an award from the Global Investigative parties and partners has continued. Tempo Data
providing information through video and implemented in a way that still maintains quality and the Journalist Network awarded for a story in Tempo Magazine Science, for example, has been collaborating to
podcasts. Now Tempo news cannot only be keeping of deadlines in a tight media industry. entitled “Illegal Nickel Laundering” for one of the best maximize the use of its archive of photographs
read, but also listened to and even watched. This type of working system does not require much space investigative reports in Southeast Asia in 2023. Subsequently, and text from coverage by Tempo Magazine since
There are audio facilities produced using for employees. Therefore, the workspace not required as a Tempo.co won a 2023 Baznas Award from the National Alms 1971.
artificial intelligence within every article. consequence of WFA is now being marketed by Graha 8, the Agency for the best online reporting of the alms movement. PT Info Media Digital has been working with a
The Tempo management has long realized business unit that manages the Tempo building – so it can be One of Tempo ‘s best photojournalists, M Taufan partner company based in Singapore to develop
that providing news through the print rented out and used for collaborative activities that increase Rengganis, won the 2023 People’s Consultative Assembly content about capital markets, and in the near
media is increasingly appealing to a niche company revenue. Photojournalism Competition. future will launch a joint stock exchange index.
readership. Therefore, since 2023, we have We continue to maintain and strengthen the characteristic On August 11, 2023, Tempo.co won a 2023 Media Brand The Rombak Media business unit, a media
provided an increasing number of news Tempo journalistic tradition that prioritizes independence Award from the Press Companies Association as the national group for the youth segment that we developed
products through video – both long and and professionalism to maintain public trust. Every time we media brand with the best coverage on social media. with strategic partners, last year made an
short, as well as less serious and in depth – recruit a young journalist, we instill in them enthusiasm and Tempo Witness was the winner at the World Association of encouraging and promising profit. The YouTube
on our YouTube channel @Tempodotco. News Publishers Digital Media Awards Asia in the category of educational channel Kok Bisa? (How Can that Be?)
In order to provide information to a large Best Trust Initiative. This was announced at the Digital Media now has four million subscribers and continues
number of people, the Tempo tutorial team Asia Conference in Singapore on October 19, 2023. to grow.
has also produced podcasts on YouTube. Tempo Witness is a platform owned by Tempo Inti Media. PT Tempo Kreasi Animasi, or Temotion, a
One of these is Bocor Alus Politik (Subtle It uses a concept of people’s journalism, meaning that subsidiary producing animation and films that
Political Leaks). This editorial discussion communities become the anchor in conveying information. we run together with a third party, also recorded
was originally intended as an introduction This platform focuses on factual reporting based on a positive performance in 2023. A number of
to the printed and digital versions of Tempo observations on the ground, particularly in marginalized serials it has produced will continue this year,
Magazine. Premiering on May 20, 2023, areas. along with work on other animated films, which
on YouTube and Spotify, the response Tempo was one of the top three finalists in the Best Trust will begin shortly.
was extraordinary as there were 300,000 Initiative category. Other entrants in this category were Management continues to monitor and
viewers. Transparency portal-How we make VG, Verdens Gang from stay aware of the dynamics in the markets
This number grew to 1.4 million by July, Norway, Elections 2022 Coverage Agência Lupa from Brazil, as well as of similar companies in the media
and then soared to 5.4 million in October. As Legit.ng Media Literacy Campaign-Legit Media Group from and digital industries in order to strengthen
of December 2023, 6.6 million people were Nigeria and Women in Journalism-Afghanistan Women News business lines that it is hoped will strengthen the
watching Bocor Alus Politik. Agency from Afghanistan. performance and value of PT Info Media Digital.
The ability to adapt to and meet ever- Most recently, Tempo journalist Febrianti won in the print If circumstances are favorable, the management
changing customer needs is a must if we category for the article “Give the Octopus Time to Breed” will confidently go ahead with the plan for
want to survive and grow. This is why the in the 2023 Journalism of Maritime Friends Awards (AJSB) an initial public offering, which has been in
company, through PT Info Media Digital, organized by the maritime affairs and fisheries ministry in planning for the last few years.
has joined and collaborated with providers December 2023.
of the latest technology to make us much Collaboration with social media activists whose principles To our respected shareholders,
better able to understand what Tempo or views are in line with the spirit of Tempo journalism has The Directors express their thanks to
readers need, especially young people. This taken place through a number of programs that have been all employees for their hard work and
is because we are convinced that the future developed. As a mainstream media for 53 years, the company contributions throughout 2023. The Directors
of the company is in the hands of young has not closed its eyes to the rise of these phenomena of also express their appreciation of the Board of
readers and subscribers. We continue social media activists that appear and carry out activities Commissioners for their continued support,
to improve our applications, rubrics and that resemble journalism. Of course there are conditions. trust and also suggestions and inputs to
writing so that they better meet the needs of Cooperation is based on the spirit of mutual benefit, while strengthen the company. We are optimistic that
our younger readership. upholding principles and ethics as well as propriety as media the performance of the company will continue to
By always considering efficiencies, we that is responsible for public welfare. improve in line with the work programs focused
aggressively modify our human capital The same principles underline the development of on development of the company. n
14 • • CHAPTER 3 Annual Report 2023 CHAPTER 3 Annual Report 2023 • • 15
Page 9
CHAPTER 4 Corporate Profile
The History of Tempo
T
empo Magazine was established by a the magazine returned under the management of PT Arsa
number of young people who had been Raya Perdana.
working on Ekspres magazine, such as In order to increase the scale and penetration of the
Goenawan Mohamad and Fikri Jufri, media business, in 2001 PT Arsa Raya Perdana went
as well as employees of the magazine public and changed its name to PT Tempo Inti Media Tbk
Djaja, which was owned by the Jakarta (Perseroan) as the new publisher of Tempo Magazine. The
government. At that time, Djaja, under funds from the share offering were used to publish Koran
the management of Harjoko Trisnadi, felt that it had no Tempo.
freedom of movement because it was owned by the gov- Tempo products continued to appear and to enrich the
ernment. Harjoko asked Jakarta Governor Ali Sadikin to corporate information industry in a number of sectors,
allow the magazine to be managed by the Jaya Raya Foun- namely publishing (Tempo Magazine, Koran Tempo, Tempo
dation. Discussions by the three parties led to the estab- English, Travelounge, Komunika, and Bintang Indonesia),
lishment of Tempo Magazine, which was published under Digital (Tempo.co), Data & Research (Pusat Data dan Analisa
the auspices of the Jaya Raya Foundation. Tempo), Printing (Temprint), Broadcasting (TV Tempo and
The introductory edition of the magazine was published Tempo Channel), Creative Industry (Matair Rumah Kreatif ),
on March 6, 1971. Around a month later, the first edition Event Organization (Impresario and Tempo Komunitas),
was published. With most of the managers still in their Education (Tempo Institute), Trading (Temprint Inti Niaga),
twenties, Tempo Magazine prioritized honest and balanced and Building Management (Temprint Graha Delapan). n
coverage of news, as well as articles written using prose
that was interesting and humorous.
Although it began to gain readership, the magazine
faced a number of challenges. In 1982, for the first time
Values, Vision and Mission
Tempo Magazine was banned because it was seen as too
critical of the New Order regime and its political vehicle
TEMPO VALUES:
Golkar. Tempo Magazine was allowed to publish again Trusted : upholding integrity in every TEMPO VISION: • To produce multimedia products of high
after signing a kind of “promise” on sealed paper in front word and action. To be a reference point in the endeavor quality and In compliance with code of
of Information Minister Ali Moertopo. Independent : free to express itself while to increase people’s freedom to think ethics.
As Tempo Magazine improved its internal editorial respecting diversity. and express opinions as well as to build a • To be a healthy and prosperous workplace
mechanism, its spirit of investigative journalism became Professional : always working with high civilization that respects intelligence and that reflects the diversity of Indonesia.
stronger, and it became sharper in its criticism of the standards of competency. • To have a working process that respects
diversity. The corporate culture is habits,
Suharto government. On June 21, 1994, the government
principles and values that are trusted to and add value for all stakeholders.
banned Tempo Magazine for the second time, through
Information Minister Harmoko. The magazine was seen Implementation of the Tempo Corporate provide guidance in the carrying out of the • To be a place of activities that enriches the
as having been too harsh in its criticism of Habibie and Culture begins with evaluating the corporate organization’s activities. artistic, intellectual and business worlds
Suharto over the purchase of used ships from East vision and mission and examining the values through the development of new ideas,
Germany. that have become the company’s competitive TEMPO MISSION: language and attractive visuals.
After Suharto fell on May 21, 1998, those who had advantage throughout Tempo’s journey. • To produce multimedia products that are • To become the market leader in
worked at Tempo Magazine and had been separated due Tempo ‘s values are Trusted, Independent and independent and free from all pressures multimedia and its supporting businesses.
to its banning met up to decide if the magazine needed to
Professional. by accommodating and expressing
be published again. As a result, it was agreed that Tempo
Magazine should be published again. On October 6, 1998,
different opinions fairly.
16 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 17
Page 10
ORGANIZATIONAL STRUCTURE AND SUBSIDIARIES
Chapter 4 Company Profile
The Organization
Structure ofStructure
Organization PT Tempo
of The Subsidiary Structure of
Struktur Anak Usaha
PT Tempo Inti Media
Inti Media TbkTbk PT Tempo Inti Media Tbk
PT Tempo Inti Media Tbk
BOARD OF COMMISSIONERS
PT TEMPO INTI MEDIA TBK
NOMINATION AND
AUDIT COMMITTEE
REMUNERATION COMMITTEE
PT TEMPO INTI MEDIA HARIAN PT TEMPRINT
PRESDIDENT DIRECTOR
PT TEMPRINT GRAHA DELAPAN PT TEMPRINT INTI NIAGA PT INFO MEDIA DIGITAL PT TEMPO INTI MEDIA IMPRESARIO
CORPORATE SECRETARY INTERNAL AUDIT PT MATAIR RUMAH KREATIF
CORPORATE
MARKETINGCOMMUNICATION PT MEDIA INTI TELEVISI PT EDUTAMA TEMPO PT PUSAT DATA PT TEMPO KREASI PT ROMBAK POLA PIKIR
NUSANTARA (TV TEMPO) INTEGRA DAN ANALISA TEMPO ANIMASI (TEMOTION) (ROMBAK MEDIA)
(TEMPO INSTITUTE) (TEMPO DATA SCIENCE)
DIRECTOR OF DIGITAL & DIRECTOR OF BUSINESS
DIRECTOR OF PRINTING DIRECTOR OF MEDIA
START UP SERVICES
82 Annual Report
Laporan Tahunan
of PT
PTTempo
TempoInti
IntiMedia
MediaTbk
Tbk2022
2022
18 • • CHAPTER 4 Annual Report 2023 C H Laporan
A P T ETahunan
R 4 PTAn n u aInti
Tempo l Media
R e pTbk t 0 2 3 3 21
o r2022 • • 19
Page 11
TEMPO BUSINESS UNITS & PRODUCTS
Koran Tempo
K
oran Tempo will
continue to adapt
to the needs of
readers in the dig-
ital era. First pub-
lished on April 2,
2001, Koran Tempo
has been entirely in digital format
since January 2021. Multimedia con-
tent such as video, infographics and
interactive video graphics has been
increased through maximum ex-
ploitation of the digital platform.
In line with the single newsroom or
single brand concept implemented
in the Tempo digital transformation
era, Koran Tempo is part of the
management of news analysis content.
Koran Tempo provides news based on
context backed with supporting data.
This is a continuation of the straight
news on Tempo.co, and is the step
before in-depth reporting in Tempo
Magazine.
Tempo Magazine 2023 Performance
Koran Tempo accelerated digital
and Tempo English circulation growth through the Tempo
T
digital app on mobile phones and
tablets. The number of digital Koran
Tempo visitors continued to increase.
empo Magazine and 2023 Performance reported by Tempo.co, while news In 2023, page views grew by 29.2
Tempo English are As of September 2023, digital Tempo analysis will be the responsibility of percent to 7.4 million, from 5.8 million
still the flagships of Magazine had recorded 1.7 million digital Koran Tempo. in 2022. Each visitor read 7-8 pages
PT Tempo Inti Me- page views, 1.7 million viewers and 2.1 Digital Tempo Magazine and Tempo with a reading time of 1-2 minutes.
dia Tbk. Tempo Mag- million sessions. The total number of English will manage investigative Advertising revenue from Koran
azine relies on inves- digital subscribers was 14,000, with content, in-depth reporting and Tempo from January to December 2023
tigative reporting, the potential to rise to 400,000 users. stories behind the news, while Tempo were Rp7.3 billion, a fall compared to
in-depth special editions about his- In terms of business, corporate TV will focus on audio-visual content, the same period in 2022, when they
tory, Indonesian figures and various income (print circulation, digital and Tempo Data Science will manage were Rp8.7 billion.
socio-cultural themes. Meanwhile circulation and advertising) from data obtained by or that is needed in
Tempo English has been a trusted ref- Tempo Magazine and Tempo English reporting. 2024 Work Plan
erence for the expatriate community from January to December was Rp52.3 Collaboration will continue and Koran Tempo will implement a
for 20 years with reports on politics, billion, a rise of Rp7.9 billion over will be increased, including with working model that will bring about
economics, social affairs and culture 2022. Pre-tax profit was Rp6.8 billion. campus media funded by the Pulitzer comprehensive change. The digital
from Indonesia, the region and the Center, digital training for editorial growth strategy includes content,
world in English. 2024 Work Plan staff, digital editorial work: podcasts, communities and investors.
Entering the era of total digital In line with the digital transformation videos, social media and the writing of To differentiate its content from that
transformation, Tempo Magazine with the new single brand concept books. on Tempo.co as well as Tempo Magazine,
and Tempo English are focusing that unites all Tempo products in one In the marketing sector, advertising Koran Tempo will carry long form
on developing their formats and platform, Tempo Magazine and Tempo work will focus on the government, re- articles, news stories about incidents
increasing the amount of digital English will implement a number gional governments, state institutions, or trends in society, comprehensive loyalty. The community of Koran Meanwhile, being the marketing
content. Both flagship products of strategies focused on increasing non-governmental organizations and reports and predictions that serve to Tempo readers will be developed division, Koran Tempo will focus
will focus on subscribers through a product quality. corporations. The digital achievement guide readers. through online events and digital on advertising revenue from the
strategy using new technology and Improvements to digital reporting target is to reach 110 percent by max- The rubric will focus on national, reporting programs. government, regional government,
ways of reporting stories, as well will be carried out by implementing imizing the print and digital bundling economics and business and urban With regards to news material, state institution and corporate sector,
as a new type of relationship with a single newsroom, meaning that campaign program to the government, issues. Koran Tempo publishes reports Koran Tempo will implement several while the circulation section will focus
readers. Tempo Magazine and Tempo coordination between outlets will state owned enterprises, communities focusing on news analysis. work programs, such as a 2024 general on the Koran Tempo digital version
English will support “More Digital be used in each compartment to as well as millennial, centennial and Koran Tempo will also establish a elections special edition, lead stories as well as business cooperation with
Engagement”. coordinate coverage of important alpha generations. n community with digital activities to on the presidential election as well as corporations and individuals. n
issues. Straight news content will be improve circulation and build brand economic predictions.
20 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 21
Page 12
TEMPO BUSINESS UNITS & PRODUCTS
Impresario - Matair
I
mpresario–Matair provides of September 2023, Impresario–Matair outdoor media, in-house media and
integrated marketing com- had organized 12 internal events and LED display. From the National Sports
munication solutions for a one external event. Throughout 2023, Council (KONI), there is an opportunity
number of platforms, from it earned revenue of Rp20.6 billion to become an agent for sponsors of the
print and multimedia to and a pre-tax profit of Rp1.4 billion. 2024 National Games (PON). Other
digital and social media. potential clients include PT Aviasi
The strength of Impresario– 2024 Work Plan Pariwisata Indonesia, alias Injourney,
Matair as a subsidiary of the Tempo As we enter 2024, Impresario– the Jakarta Experience Board, the
Group lies in production resources Matair is sharpening its business focus. Bajo Port Authority, the Lake Toba
that are reliable and experienced in Impresario will once again function as Authority and the All-Indonesian
managing media and event organiz- a strategic business unit to take ad- Workers’ Sports Committee (KOPSI).
ing. These advantages are an asset for vantage of potential external business The 2024 program includes signa-
survival and growth. in the form of MICE (meetings, incen- ture programs such as the Festival
tives, conventions and exhibitions) Korea/Chukje, the Junior Scientific
2023 Performance and sports tourism, while still provid- Awards, Astra Satu Indonesia and the
The main business issue for Impre- ing an appropriate level of support for Coffee Festival. There will also be col-
sario–Matair in 2023 was recruiting internal Tempo Group activities. The laborative programs such as the Indo-
sufficient numbers of staff, as well as business focus of Matair will be sharp- nesia Entrepreneurs Challenge, Indi-
containing sufficient working capital, ened towards publication agencies, viduals Appreciation, the Tempo Gov-
business networks and vendors as well in-house and external media through ernment Awards, the Tempo Bilateral
as work equipment. In 2023, Impresa- the concepts of collaboration and part- Forum, the Tempo Economic Forum,
rio–Matair changed its function to that nership. the Tourist Forum, the Infrastructure
of an in-house event organizer tasked Business opportunities in 2024 Forum, Soccer Leader, Boot Camp
with supporting and implementing in- range from organizing MICE and sports and the Mural Festival. Impresario–
ternal projects and collaboration with events to tourism activities and music Matair’s projected earnings are Rp14.3
Tempo.co the parent company.
In the midst of these challenges, as
festivals. There are also opportunities
from regional governments to manage
billion. n
T
he digitalization of in the speed and quality of news. In 2024, Tempo.co will focus on
the Tempo group The financial performance of Tempo. improving performance to achieve the
covers all prod- co also improved. From January to quality traffic target of 60 million page
ucts, from Tempo December 2023, total income was views and 20 million unique users
Magazine, Koran Rp61 billion, an increase of 10.4 per month. This target will drive an
Tempo and Tempo percent of the Rp55.4 billion in 2022. increase in advertising revenue from
English. Tempo.co Revenue from circulation rose from agencies, friends and pragmatics to
is the spearhead of the digital busi- Rp3.4 billion in 2022 to Rp3.9 billion. balance income from direct ads. With
ness and part of the implementation collaboration and a focus on growth,
of the single newsroom in the new sin- 2024 Work Plan Tempo.co is targeting advertising
gle brand concept. Tempo.co plans to focus once again revenue of Rp65 billion in 2024.
A single editor will coordinate all on content. The brand identity will be With growth in the income from
reporting activities and orchestrate strengthened through the coverage digital subscription by focusing on
important coverage from all compart- of events on all important channels growth using the REMP subscription
ments. Tempo.co relies on straight with comprehensive articles. News software package, which began in
news and in-depth coverage in its re- content, multimedia and graphics will November 2023, and an average
porting. be developed further in line with new increase of 3,500 new subscribers
aggregator algorithms, social media and per month, together with a significant
2023 Performance Google. It is hoped that unique users and reduction in the churn rate to retain
The performance of Tempo.co page views will grow by 10 to 15 percent existing subscribers, it is hoped that
improved in 2023. Unique users for the events channel and 20 percent income from digital circulation will
averaged 36 million per month with for the style and sports channels. reach Rp7.2 billion in 2024.
58 million page views per month. The content of columns, opinions Tempo.co coverage in 2024 will
The number of Tempo.co social media and editorials will continue to be focus on political and economic issues
followers continued to increase, with improved. The quality of social media such as special coverage of the 2024
2.5 million on Facebook and 2.1 million will be improved through curation, general elections and elections of
on Twitter. The YouTube channel won multimedia content and the inclusion regional heads as well as business and
a silver play button award with 265,000 of comics. Strengthening of potential economic trends. In addition, other
subscribers. and optimization will also be carried news stories such as the U-20 World
Production of Tempo.co articles out on the community channels Cup, the European Cup, lifestyles
reached 450 reports per working day. such as GoOTO, Cantika, Teras.id and and community content will also be
Improvements continued, especially Indonesiana. covered in Tempo.co. n
22 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 23
Page 13
TEMPO BUSINESS UNITS & PRODUCTS
Tempo Institute
E
stablished on May prised 40 percent. There was an in- in number, and the Independent
21, 2009, the Tempo teresting change in the composition of Media Accelerator will be continued.
Institute has three other clients. The portion of training It is possible that the TMW name
strengths as a train- for private institutions, which was 40 will be changed to gain wider public
Tempo ing organization.
Firstly, it offers me-
dia experience to
percent in 2022, fell to 11 percent.
Conversely, the proportion of train-
ing for non-governmental organiza-
acceptance.
The Tempo Institute is also exploring
a number of Joint Class opportunities
Data Science
T
training participants in the form of tions rose from 6 percent to 27 per- outside retail. As well as this, the
simulations, work experience and ap- cent. Meanwhile the portion of train- expansion of the Pre-Work Card
prenticeships with the Tempo Group. ing for state owned enterprises in- program is also an opportunity for
Secondly, there is support and inten- creased from 10 percent to 21 percent. revenue. The Tempo Institute is
empo Data Science,
sive monitoring from senior Tempo ready to handle more programs with
previously known as
group journalists. And thirdly, there 2024 Work Plan NGOs, especially those working with
the Tempo Data and
is methodology that makes the train- Entering 2024, the Tempo Institute environmental issues.
Analysis Center, has
ing effective and enjoyable. is aggressively seeking growth. There Potential revenue for 2024 is
competencies in big
are a number of programs that could projected at Rp17 billion, including
data, data science
2023 Performance form the backbone of revenue in this Rp7.56 billion from the government
and economic and
The Tempo Institute saw positive political year. The Tempo Institute sector, Rp3.12 billion from the private
political indices. Established in 1984,
performance throughout 2023. From will significantly increase the number sector, Rp3.1 from SOEs and Rp1.63
Tempo Data Science has managed
January to December, it booked income of training programs by, for example from NGOs. With this potential, the
all Tempo Media Group data in the
of Rp7.9 billion, an increase of 5.4 percent increasing the capacity of reporters Tempo Institute is targeting moderate
form of text, photographs, video and
of the 2022 figure of Rp7.5 billion. with RGE Group, Kideco and Medco. revenue of Rp8.5 billion, with a more
graphics since 1971.
The main sources of income were Signature programs such as Tempo optimistic projection of Rp9.43 in
Tempo Data Science continues to be
training for ministries, which com- Media Week (TMW) will be increased 2024. n
more active. At present, its activities
include the production of regular
thematic data, data mining, photo
stocks, data investigation, surveys,
stakeholders mapping, talent scouting
and the publication of print and
electronic books.
Tempo Data Science has a wealth
of experience from the production
of ratings and research into public
perceptions and satisfaction to the
presentation of awards.
2023 Performance
As of October 2023, Tempo Data
Science had carried out a range of
research and surveys. These include
the production of 2,864 e-book titles
for Aksaramaya/iPusnas, surveys for
state electricity company PLN, the
National Development Planning Board
(Bappenas) and the maritime affairs
and fisheries ministry, books for Ithaca
Resources and Paramadina and digital
asset management for prospective
presidential candidates.
From these activities, as of the increase revenue in 2024. Under order to compete with Google play-
end of December 2023, Tempo Data collaborative schemes, Tempo Data books and other sites, such as Smash-
Science recorded revenue of Rp7.2 Science will work with the NoLimit, word and Gramedia.
billion, a rise of 38.2 percent over the tSurvey, and Losta research platforms Cross-selling through the optimi-
2022 figure of Rp5.2 billion. and make use of local artificial zation of promotions on social media
intelligence tools to accelerate the will continue. Tempo Data Science is
2024 Work Plan production of e-books. targeting 2024 revenue of Rp9.81 bil-
Tempo Data Science has prepared a Improvements to the quality of cov- lion and pre-tax profits of Rp1.39 bil-
number of high-quality programs to ers and e-books will also be a focus in lion. n
24 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 25
Page 14
TEMPO BUSINESS UNITS & PRODUCTS
As a result, in 2023 PT Temprint ex-
perienced a significant decline in rev-
enue.
Sales to the Tempo group as of
December 31, 2023, were Rp7.8 billion,
compared with Rp6.6 billion in 2022,
while non-group sales were Rp45.5
billion, down from the 2022 figure of
Rp67.7 billion.
Temprint booked pre-tax losses
of Rp8.6 billion, compared with
the previous year’s losses of Rp8.1
billion. The decline in performance
throughout 2023 was mainly caused
by a rationalization process and the
delayed availability of raw materials
that led to delays in the completion
of printing. These delays also meant
that Temprint was unable to print new
products.
2024 Work Plan
The company is determined to
improve its performance in 2024
through a number of programs
including streamlining its structure, or
downsizing, to improve and increase
company performance. It is hoped
that this streamlining will drive the
company to focus on corporate
Temprint Inti Niaga
T
growth.
The management will also make
improvements to the corporate
bottom line to increase profits and emprint Inti Niaga 2023 Performance management will continue to recov-
revenue. Company activities will be (TIN) is a subsid- Sales of TIN import services in er the market share lost in 2022 and
Temprint made more efficient and effective. iary of PT Tem- 2023 were hampered because many 2023. As well as this, it is thought
O
On the marketing side, Temprint print, and was es- suppliers of imported paper that that the sales of LWC paper for
will start asking for down payments. tablished in 2013 previously did not sell LWC also be- book covers will increase now that
Only trusted and loyal customers to meet the signif- gan to supply it. Meanwhile, TIN’s schools are once again conducting
perating since and global cool set and global head will be able to take advantage of post icant demand for stocks were only sold to meet the face to face lessons.
1978, PT Temprint set web printing machines. Temprint’s payment facilities. As well as this, the paper in Indonesia. The company needs of PT Temprint with a margin In terms of capital, the TIN man-
is now one of the strengths lie in its still new sheet management will focus on orders with carries out general trading with a of only one percent. This thin mar- agement plan to renegotiate with
top printers in printing machines, its strategic small turnover but large margins. focus on the supply of paper. gin was not able to cover company Bank Mandiri for an increase in
Indonesia with a location in Jakarta, an integrated On the production side, management As well as being responsible for operational costs. As of the end of credit facilities from Rp5 billion to
commitment to information system and a captive will reduce waste and improve daily the supply of paper for the needs December 2023, TIN recorded rev- Rp10 billion. TIN will also negotiate
provide the best market group of consumers that are energy efficiency, While for logistics, of Temprint, TIN has expanded its enue of Rp3.7 billion, less than the with Japan Pulp and Paper to in-
service to the Tempo Media Group and offered competitive pricing. Temprint will draw up a plan to ensure marketing network to other compa- 2022 figure of Rp23.4 billion. crease the open account from Rp1
other customers. The Indonesian As- it has adequate raw materials in order nies. Compared to similar compa- billion to Rp2 billion, and with UPM
sociation of Graphics Companies has 2023 Performance to avoid disappointing customers. With nies that also sell lightweight coated 2024 Work Plan in order to obtain a Rp1 billion open
classed Temprint as category B (large) Temprint faced some serious chal- changes to the way of doing business paper (LWC), TIN offers products TIN will still rely on the sales of account. As well as this, TIN will pri-
with a rating of four (the highest). lenges in 2023. The arrival of the digi- and the development of programs, with competitive prices and better LWC paper in 2024, especially for oritize import services in order to
At present, Temprint has one talization era, price competition in the Temprint is targeting revenue of Rp80 quality. the needs of book covers, wrapping avoid disrupting company capital.
Mitsubishi sheet printing machine, printing industry and technical prob- billion. n paper, Indomaret covers, maga- For 2024, TIN is projecting reve-
one Komori sheet printing machine lems affected company performance. zines and ritual money. The TIN nue of Rp6.5 billion. n
26 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 27
Page 15
TEMPO BUSINESS UNITS & PRODUCTS
Tempo Polytechnic
J
akarta Tempo Polytechnic tute that it is hoped will be able to ad- companies or government institutions
was established by PT Tem- dress the challenge of this mismatch, require total communication solu-
po Inti Media Tbk., together a concept known as “link and match”. tions, not only in the conventional
with people from the world Therefore, it was decided to establish form, but also using digital platforms.
of education, business and a polytechnic, rather than a university These are not only in the form of text,
industry through the Tempo or institute. The system of learning at but also video, infographics, motion
Education Home Founda- polytechnics, which has a 60 percent graphics and video graphics. We want
tion. This polytechnic was founded practical component, has been proved Tempo Polytechnic students to be able
based on a desire to play a role in to be capable of producing graduates to seize business opportunities like
closing the gap between graduates who have technical abilities rather this, and also for them to be able to es-
of higher education and the world of than simply theoretical knowledge. tablish their own companies.
work. There is a huge number of high- With a background of 50 years in The world of business is now being
er education graduates, but there are the media business, and the support disrupted by advances in digital tech-
not many work opportunities. Unfor- of individuals from across the world nology, and at the same time, mar-
tunately, the level of unemployment of education, business and industry, it kets and consumers are dominated
among university graduates is still is hoped that Tempo Polytechnic will by millennials and members of Gen Z
high. The low level of skills and tech- pass on knowledge and best practices who have been very familiar with the
nical abilities is often an obstacle for to prospective students. This is why digital world all their lives. Informa-
employees seeking to recruit gradu- these three programs that we selected tion, entertainment, games, finance
ates. are closely linked to the business of and everything else is now digital and
As well as this, the establishment Tempo Inti Media, because we have can easily be downloaded onto our
of the Tempo Polytechnic was also in- relevant experience and competen- gadgets, smartphones as well as tab-
spired by the noble ideals in the 1945 cies. They are media design, media lets. Consumers are becoming used to
Constitution: “… improve prosperity, production and international market- e-commerce or electronic payments.
educate the people…”. It is not pos- ing management. The Jakarta Tempo Polytechnic ex-
sible for the government alone to do Competition, the development of ists to provide solutions for young
this noble work. For these reasons, the a business or institution, business or people who think far in the future,
Tempo Education Home Foundation new product, corporate actions and and who are creative, independent
established a higher education insti- especially crises that frequently strike and ready to work. n
Rombak Media
P
T Rombak Pola Pikir, to reach this target, it has provided a and folk tales that teach moral values
or Rombak Media, is strategy for growth for its 3 portals. to children.
a part of PT Info Me- Rombak Media will also bringing to- Kobi uses a subscription and ad-
dia Digital that was gether all its creator programs such as vertising bitterness model. Its target
established to sup- Akademi Edukreator, Ziliun Zpace and market is 32 million early childhood
port the non-digital Kok Bisa? Green Creator Academy and education and elementary school chil-
business of the Tem- Sekolah Telusuri will become the Tem- dren.
po Media Group. Rombak Media fo- po Creator Network. The Ziliun portal will be further
cuses on animations and video prod- Kok Bisa? will become the best vid- developed by embedding Workipedia
ucts, and has three portals targeting eo- video learning platform in Indo- Academy & Class as an education and
millennials, namely Kok Bisa? on You- nesia designed to be easy to use for skills development platform. Worki-
Tube, Telusuri.id and Ziliun.com. students and teachers. It will use a pedia uses a practical platform that
crowdfunding business platform mod- matches the needs of the world of
2023 Performance el, as well as the sale of services and work.
Rombak Media recorded revenue in derivative products to schools, with a Finally, the development of the Telu-
2023 of Rp8.9 billion, lower than the target market of 50 million students suri platform will involve the produc-
2022 figure of Rp14.5 billion. and 8 million teachers. tion of the TelusuRI Hub as a means
Kok Bisa? will also be enhanced with of developing special tourism through
2024 Work Plan Kobi, which is an interactive story ap- partnerships with local tourism man-
Rombak Media is projecting reve- plication for children aged 2 to 8 years agers. n
nue of Rp15 billion in 2024. In order old. Kobi contains videos of fairy tales
28 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 29
Page 16
Java, which is ideal for corporate or
family activities. Situated in a cool
area, Wisma Tempo Sirnagalih is the
right choice for training, education
and family tourism.
2023 Performance
The property business, in particular
the leasing of office space, was still a
challenge in 2023. The office market is
highly competitive, which forces the
owners of buildings to adapt and to be
flexible in order to attract prospective
tenants.
Corporate policies implementing
hybrid working also had an impact on
the Graha 8 property business. The
tenant occupancy level still did not
achieve the desired target.
Total revenue earned by Graha 8
from the lease of the Tempo Build-
ing and Wisma Tempo Sirnagalih was
Rp1.20 Billion, unchanged from the
previous year’s figure of Rp1.21 billion.
2024 Work Plan
Management has drawn up a series
of strategic plans to develop the Gra-
ha 8 business in 2024. Among these
is business development focusing on
optimizing space and seeking to de-
velop new business with the creative
Temprint Graha 8
industry. The studio in the Tempo
P
Building will be developed through co-
operation with other business units to
increase revenue.
T Temprint Graha The company offers modern office As well as office space, the compa-
8 manages Tempo space for rent at very competitive ny also offers the lease of rooms using
Media properties, tariffs, and with a number of advan- a simpler and more efficient studio
the Tempo Building tages including attractive design, ex- concept. Customers are offered an op-
on Jalan Palmerah, tensive networking, Tempo branding, portunity to lease space for seminars,
South Jakarta, and multimedia equipment and wireless exhibitions and weddings.
Wisma Tempo Sir- Internet access. The property is stra- Wisma Tempo Sirnagalih will also be
nagalih (WTS) in Megamendung, tegically located in Jakarta near to the developed by collaborating with inves-
Bogor, West Java. The management government, parliament and business tors for long-term contracts. Manage-
of these two properties also uses the districts. ment will also work together with cor-
rooms and land to bring in revenue Wisma Tempo Sirnagalih is in the porations to provide training and edu-
for the company. Megamendung area of Bogor, West cation facilities to maximize income. n
30 • • CHAPTER 4 Annual Report 2023
Page 17
PROFILE OF BOARD OF COMMISSIONERS
Profiles of the BAMBANG HARYMURTI
Commissioner
PT Tempo Inti Media Tbk
Board of Commissioners
A graduate in electrical engineering from the Bandung Institute of
Technology, Bambang began his career as a reporter in Bandung before
becoming a Tempo journalist in Jakarta.
Born in Jakarta on December 10, 1956, he was a participant in the Alfred
Friendly Free Press Fellows internship program at Time magazine, and
continued his education at the John F Kennedy school of government at
Harvard University. Upon his return from the United states, Bambang became
head of the Tempo bureau in Bandung, head of the Jakarta Bureau and head
of the US Bureau before Tempo was banned in 1994.
GOENAWAN SUSATYO MOHAMAD After Tempo Magazine resumed publication in 1998, Bambang replaced
Goenawan Mohamad as Chief Editor. He was also the Chief Editor of Koran
Chairman of the Board of Commissioners Tempo when it was launched in 2001. The former Managing Director of PT
Tempo Inti Media Tbk was appointed to the Board of Commissioners at a
General Meeting of Shareholders on May 16, 2017.
Appointed chairman of the Board of Commissioners at a General Meeting of
Shareholders on September 29, 2000, Goenawan Mohamad is a 1960 alumnus
of the University of Indonesia Psychology Faculty. He also studied political
science at the College d’Europe Brugges and is a Nieman Fellow at Harvard
University. When Tempo Magazine was established in 1971, he was appointed
Chief Editor. He was also appointed a Director of PT Grafiti Pers in 1974, and of IR LEONARDI KUSEN, M.B.A.
PT Tempo Inti Media Tbk in 1998.
Now aged 82, he still provides critical responses to developments through
Independent commissioner
his writing in “Marginalia”, a regular essay column written with a number of
other journalists at Tempo Magazine. Appointed an Independent Commissioner at a General Meeting of Shareholders
Goenawan, who was born in Batang, Central Java on July 29, 1941, on April 27, 2009, Leo has two degrees: from the Civil Engineering Faculty at
emphasizes that Tempo’s capital since the outset has been its credibility, Gadjah Mada university, and in English from the Sanata Dharma Teacher Training
despite the price to be paid for maintaining this stance. Institute in 1976. The holder of a master’s degree in business administration from
Syracuse University has previously been Managing Director of PT Jaya Krisan
Cahaya Department Stores and PT Jaya Konstruksi MP. Appointed Managing
Director of PT Grafiti Pers in 1996, he is now Director of internet service Provider
PT Elka Prakarsa Utama.
Leo’s experience as Corporate Managing Director and Chair of Commissioners
of PT Temprint from 1998 to 2007 means he has a thorough knowledge of the
company.
According to Leo, Tempo cares deeply about preserving its independence at
C. PAUL TEHUSIJARANA the heart of a media conglomerate.
Independent commissioner
Appointed an Independent Commissioner of PT Tempo Inti Media Tbk.
in May 2023. The Financial Director of Jawa Pos, he replaced Kristianto
Indrawan. The company released Kristianto as an Independent Commissioner
and appointed him as a Commissioner.Paul was the President Director of PT
Pembangunan Jaya Ancol from 2016 to 2019. He also served as Managing KRISTIANTO INDRAWAN
Director and Chief Financial Officer of PT Mandiri Sekuritas from 2012 to
2016.Paul completed his master’s degree in business administration at the
Commissioner
University of Southern California in 1998. From 1999 to 2011 he was Senior Vice
President and Group Head of PT Bank Mandiri (Persero) Tbk. Appointed an independent Commissioner at the 2019 General Meeting of
Shareholders on August 25, 2020, Kristianto, who was born in Jakarta on
October 23, 1965, was awarded a master’s degree in management from
Trisakti university in 1995, and also has a degree in civil engineering from the
same university from 1989.
Kristianto is now an Independent Commissioner of PT Jaya Konstruksi
Manggala Pratama Tbk, as well as Managing Director of PT Temprina Media
Grafika and PT Graha Pena Jawa Pos.
32 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 33
Page 18
Page 19
PROFILES OF DIRECTORS
ARIF ZULKIFLI MEIKY SOFYANSYAH
Managing Director Director
Born in Bandar Lampung A graduate of the
on February 8th, 1970, Arif Communication Studies
joined Tempo Magazine Faculty at the Institute of
when it resumed publishing Social and Political Studies,
in 1998. In October 2013, Jakarta, he joined Tempo in
he was appointed Tempo 2001 as head of the Koran
Magazine Chief Editor. Tempo compartment. From
The graduate of the Social 2006 to 2010, Meiky, who
and Politics Faculty of the was born in Surabaya on
University of Indonesia May 27, 1963, was Head
was appointed Managing of Corporate Business
Director at an Extraordinary Development. From 2015
General Meeting of to 2017, he was Deputy
Shareholders on July 12, Director of Marketing before
2021. At present, the father being appointed Company
of three is also a member of Director at a General
the Press Council, heading Meeting of Shareholders on
the Law and Legislation May 16, 2017.
Commission.
36 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 37
Page 20
PROFILES OF DIRECTORS
SEBASTIAN BUDI
KINAATMAJA SETYARSO
Director Director
Born in Jakarta, on Born in Kendal on
September 12 , 1972, November 12, 1971,
Sebastian Kinaatmaja Budi has been
worked at Deloitte Touche with Tempo since
Tohmatsu International as 2001. Holder of
a Senior Auditor. He joined a postgraduate
the Tempo Media Group degree in strategic
in 2004 as Head of the management
Accounting Section and from the Prasetiya
Deputy Company Director Mulya Business
in 2017. He was awarded School, Jakarta he
a master’s degree in was appointed a
financial management from company Director
Prasetiya Mulya in and at an Extraordinary
was appointed a company General Meeting of
Director at a General Shareholders on July
Meeting of Shareholders 12, 2021.
on Juni 18, 2019
38 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 39
Page 21
PROFILES OF DEPUTY DIRECTORS
SETRI YASRA
Deputy Directors
JAJANG JAMALUDIN
Setri Yasra began his career as an economics
and business journalist at Koran Tempo in 2001.
Deputy Directors
A.A. GDE BAGUS The journalistic career of the man known as Uda
took off as he was appointed to a number of Jajang was born in 1975 and is a graduate
WAHYU DHYATMIKA positions including Economic Editor in 2010 and of the Social and Political Science Faculty
at Padjadjaran University as well as holding
Deputy Directors National Executive Editor in 2014. Two years later,
a master’s in political communication from
he was appointed head of the investigations desk,
Paramadina University, Jakarta. Beginning
A graduate of the communications studies which published a number of in-depth reports and
exposed various cases involving well-known people his career at Tempo as a journalist, ANTON APRIANTO
program at university, he began his career
in Indonesia. In 2017, the alumnus of the economics Jajang became a reporter and at editor Deputy Directors
at Tempo as East Java correspondent for
Faculty at Riau University and holder of a master’s Tempointeraktif.com, Koran Tempo and
Tempo News Room in 2001. He completed a
in communication from Paramadina university was Tempo Magazine. Before being appointed Having begun his career with
master’s degree in journalism at the University
appointed Executive Editor of Koran Tempo and Deputy Director and Corporate Secretary of Tempo in 2005, Anton Aprianto
of Westminster, London. Komang, as he is
Executive Editor of Tempo Magazine in 2018. At Tempo Media Tbk., Jajang was Chief Editor at is still a new face in the board of
known was also awarded a Nieman Fellowship
present, Uda is the most senior editor, as he has been Koran Tempo. Directors of PT Tempo Inti Media
at Harvard University, Massachusetts, United
Chief Editor of Tempo since 2021. (Tempo Group). As well as being a
States. Born in Denpasar on August 27, 1978,
Deputy Director, the 45-year-old
he served as Chief Editor for Tempo.co. He
man from Kuningan, West Jawa,
became a Deputy Director on January 1, 2019.
is Chief Executive Officer of TV
As well as being a Deputy Director, he is also
Tempo and Chief Operations Officer
Managing Director of PT Info Media Digital
of PT Info Media Digital, which
(Tempo.co).
manages the digital products of the
Tempo Media Group.
The current chair of the Tempo
21 Foundation was previously Chief
Editor of Tempo.co, the Tempo
media group news website. While
on the editorial team, the graduate
of the Gadjah Mada University
ADE LIESNASARI Forestry Faculty was Executive
Deputy Directors Political and Law Editor of Tempo
Magazine and Executive Editor of
Ade Liesnasari joined Tempo on Tempo.co
March 16, 2002. For 10 years, the
Perbanas accounting graduate worked
in the advertising division, with her final
position as Head of the Advertising
Division. The only woman among the
management of Tempo Inti Media
Group was then appointed Deputy
Director of Marketing in January 2019.
Ade now also heads PT Matair Rumah
Kreatif, which provides integrated
communication services, and also PT
Tempo Inti Media which is involved in
organizing MICE events.
40 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 41
Page 22
ENTITIES AND SHARE STRUCTURE
Bab 4 Profil Perusahaan
Entities and
Entitas dan
Share Structure
Struktur Saham
Shares Ownership Composition
KOMPOSISI KEPEMILIKAN SAHAM
PT Tempo Inti Media Tbk
PT TEMPO INTI MEDIA TBK
C:\Users\Mata Air PC\Downloads\TMPO20230112.kel
Data Perdagangan Efek di BEI
PT BURSA EFEK INDONESIA Emiten : Tempo
Data Perdagangan Intimedia
Efek di B E I Tbk.
No. Pemegang Saham Jumlah Saham ------------------------------
Periode: JANUARI
Emiten s.d. DESEMBER
: Tempo Intimedia Tbk. 2021
2023
Periode: JANUARI s.d. DESEMBER 2023
Tgl
Tgl pencatatan : 08-01-2001
pencatatan : 08-01-2001
==============================
1 PT. Grafiti Pers 256.960.003 Tgl cetak : 01/09/2024
KURS (RG) PEREDARAN SAHAM DI PASAR REGULER
------------------------------------------------------------------------------------------------------------------------------------------------------- VOLUME
| | | K UKURS
R ( RG( ) RG ) | PEREDARAN SAHAM SAHAM
PEREDARAN DI PASAR REGULER
DI PASAR REGULER | | | | VOLUME
VOLUME |
| | |----------------------------------------------------------------------| | JUMLAH
JUMLAH | | PERDAGANGAN
PERDAGANGAN |
KAPITALISASI
JUMLAH PERDAGANGAN
|NO. NO. BULAN
No.|B U BULAN
A N:| TTG TTG TTG | TRD TRDTRD Akhir
| Akhir
Akhir | Volume
Volume
Volume | Nilai
Nilai Nilai | Frek.
Frek. | IHSI
Frek IHSI
IHSI | SAHAM
SAHAM
SAHAM | KAPITALISASI
KAPITALISASI | DIDI PASAR
PASAR |
PASAR
DI
| | |----------------------------------------------------------------------| | TERCATAT
TERCATAT | PASAR
PASAR
PASAR | NEGOSIASI
NEGOSIASI |
| TERCATAT NEGOSIASI
2 Yayasan Tempo 21 Juni 1994 181.322.500 | | | (Rp.)
(RP.) | (Rp.)(RP.) | (Rp.)
(Rp.) (Rp.) (Rp.)
(RP.) | (Unit) (Unit) |
(Unit)
(Rp.)(RP.)
(Rp.)
| (X)
(X)
(X)
|
-------------------------------------------------------------------------------------------------------------------------------------------------------
| | (UNIT)
(UNIT)
(UNIT)
|
1 JANUARI 191 97 124 142,615,400 21,871,524,000 31,034 43.076 1,058,333,250 131,233,323,000 0
2 FEBRUARI 131 101 102 24,869,700 2,953,499,200 5,798 35.434 1,058,333,250 107,949,991,500 0
1 JANUARI
31 MARET JANUARI 191 172 9798
110
C:\Users\Mata Air PC\Downloads\TMPO20230112.kel
134 124 136 142,615,400
101 17,557,300
2,796,400 2,667,476,700
21,871,524,000
287,121,500 7,488
31,034 35.086 1,058,333,250
949 47.245
43.076 1,058,333,250
1,058,333,250 143,933,322,000
131,233,323,000
106,891,658,250 0 00
4 APRIL 105 93 99 1,087,300 106,295,800 454 34.392 1,058,333,250 104,774,991,750 0
3 PT. Jaya Raya Utama 172.329.205
PT 2 BURSA
FEBRUARI EFEK INDONESIA 103 801,500 Data Perdagangan Efek di5,798
B 545
E I
2 JUNIFEBRUARI 131 154 101 10293 24,869,700 2,953,499,200 35.434 1,058,333,250 107,949,991,500 43,750,457
0
5 MEI 90 75,732,700 32.307 1,058,333,250 98,424,992,250
6 110 9131 135
110 7,986,000 1,144,099,500
3,235,300 ------------------------------
333,164,400 4,254 640 46.898
38.213 1,058,333,250
1,058,333,250 142,874,988,750
116,416,657,500 152,400
46,560,000
7 JULI 116 96 5,954,000 Emiten : 619,716,000
Tempo Intimedia 2,004Tbk.
3 MARET 110 98 10198 2,796,400
1,444,500 Periode:
287,121,500 949
JANUARI s.d. DESEMBER
34.044
35.086
2023
1,058,333,250
1,058,333,250 103,716,658,500
106,891,658,250 00
83 AGUSTUSMARET 157
104 125
92 133
92 18,094,100 2,578,561,000
138,720,500 5,656 599 46.203 31.96 1,058,333,250
1,058,333,250 140,758,322,250
97,366,659,000 0 0
9 SEPTEMBER 96 90 91 582,200 Tgl pencatatan : 08-01-2001
53,727,600 363 31.612 1,058,333,250 96,308,325,750 0
4 10
APRILOKTOBER 10596 93
80 99 91 519,400 ==============================
1,087,300 106,295,800
47,300,900 454320 34.392
31.612 1,058,333,250
1,058,333,250 104,774,991,750
96,308,325,750 00
4 NOVEMBER
APRIL 138 123 131 1,592,700 209,274,600 374275 45.508 30.57 1,058,333,250
1,058,333,250 138,641,655,750 0 0
4 Yayasan Pembangunan Jaya Raya 90.429.394 Tgl cetak
11
5 12
: 01/09/2024
MEIDESEMBER
94
10396
78
80
90
88
93 89
232,900
844,800
801,500
20,714,400
75,720,600
75,732,700 545285 30.918
32.307 1,058,333,250
1,058,333,250
-------------------------------------------------------------------------------------------------------------------------------------------------------
93,133,326,000
94,191,659,250
98,424,992,250 43,750,457 0
| Kurs|5Akhir MEI | U147
K 191 R S ( 78 128
RG ) 130
89| 5,656,500
PEREDARAN SAHAM DI 781,790,500
PASAR REGULER 6,366 | 45.161 | 1,058,333,250| 137,583,322,500 | VOLUME0 |
|
| ---------------------------------------------------------------------------------------------------------------------------------------------------
6 JUNI |----------------------------------------------------------------------|
110 91 110 3,235,300 333,164,400 640 38.213 | JUMLAH
1,058,333,250 | 116,416,657,500 | PERDAGANGAN
46,560,000 |
| Jumlah
6 JUNI |----------------------------------------------------------------------|
No.|B U L A N:| TTG
132 124
| TRD | Akhir |
128 Volume 599,200
184,983,400 |
76,069,800
Nilai
26,583,237,600 |
279
Frek.
43,266 |
44.466
IHSI |
1,058,333,250
SAHAM |
135,466,656,000
KAPITALISASI | DI PASAR
0 |
5 Yayasan Karyawan Tempo 87.627.267
| ===================================================================================================================================================
| | TERCATAT | PASAR | NEGOSIASI |
| 7 JULI | | (Rp.) 116 | (Rp.)96| (Rp.) 98 | 5,954,000|
(Unit) (Rp.)619,716,000 | 2,004 |
(X) 34.044 | 1,058,333,250 | 103,716,658,500 | (UNIT) 0 |
7 JULI 139 120 124 5,849,100 754,602,300 2,137 43.076 1,058,333,250 131,233,323,000
------------------------------------------------------------------------------------------------------------------------------------------------------- DIVISI PENGATURAN 0 DAN OPERASIONAL PERDAGANGAN
81AGUSTUS
JANUARI 104
191 92
97 92
124 1,444,500
142,615,400 138,720,500
21,871,524,000 599
31,034 31.96
43.076 1,058,333,250
1,058,333,250 97,366,659,000
131,233,323,000 00
FF 2 8FEBRUARI 131
AGUSTUS 110140 98122 101
101 102 24,869,700
125 2,796,400
4,763,600
2,953,499,200
626,480,800
5,798
1,246
35.434
43.424
1,058,333,250 107,949,991,500 0
3 MARET 287,121,500 949 35.086 1,058,333,250
1,058,333,250 132,291,656,250
106,891,658,250 0 0
9 SEPTEMBER 96 90 91 582,200 53,727,600 363 31.612 1,058,333,250 96,308,325,750 0
6 Masyarakat 269.664.881
4 APRIL 105 93 99 1,087,300 106,295,800 454 34.392 1,058,333,250 104,774,991,750 0
5 9MEI SEPTEMBER 103154 90120 122
93 16,177,600
801,500 2,280,981,700
75,732,700 11,240545 42.382
32.307 1,058,333,250
1,058,333,250 129,116,656,500
98,424,992,250 0 0
43,750,457
106OKTOBER
JUNI 96
110 80
91 91
110 519,400
3,235,300 47,300,900
333,164,400 320
640 31.612
38.213 1,058,333,250
1,058,333,250 96,308,325,750
116,416,657,500 46,560,000
7 JULI 116 96 98 5,954,000 619,716,000 2,004 34.044 1,058,333,250 103,716,658,500 0
11810 AGUSTUS
NOVEMBER OKTOBER 104 94 125 92 78114 88 118 1,444,500
92 1,265,800
232,900 152,043,400
138,720,500
20,714,400 610 599
275 30.57 1,058,333,250
40.992
31.96 1,058,333,250
1,058,333,250 124,883,323,500
97,366,659,000
93,133,326,000 0 00
9 SEPTEMBER 96 90 91 582,200 53,727,600 363 31.612 1,058,333,250 96,308,325,750 0
10 OKTOBER 96 80 91 519,400 47,300,900 320 31.612 1,058,333,250 96,308,325,750
1111
12 DESEMBER
NOVEMBERNOVEMBER 96 94160 78 80116 89 130
88 627,400
844,800
232,900 87,849,900
75,720,600
20,714,400 266285
275 30.57 1,058,333,250
45.161
30.918 1,058,333,250
1,058,333,250 137,583,322,500
94,191,659,250
93,133,326,000 0 000
12 DESEMBER 96 80 89 844,800 75,720,600 285 30.918 1,058,333,250 94,191,659,250 0
12 DESEMBER 127 101 103 2,470,900 279,950,700 533 35.781 1,058,333,250 109,008,324,750
--------------------------------------------------------------------------------------------------------------------------------------------------- 100
Kurs Akhir 191 78 89
---------------------------------------------------------------------------------------------------------------------------------------------------
Jumlah Kurs Akhir 172 101 103 184,983,400 26,583,237,600 43,266
===================================================================================================================================================
24,28% Jumlah 82,640,200 11,639,180,900 40,449
25,49% DIVISI PENGATURAN DAN OPERASIONAL PERDAGANGAN
FF
6 1
8,28%
5
2 17,13%
8,54% 4 3
-1-
16,28%
46 Laporan Tahunan PT Tempo Inti Media Tbk 2022
-1-
42 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 43
Page 23
HRD, RECOGNITION, OUR CONTACT
2023 Human resource 2023 Recognition
development
Human Resource Training Human Resources Development
The development of Tempo human resources in 2023 As well as developing employees through training, Human
was still affected by the impact of the Covid-19 pandemic Resources also carried out a number of initiatives in line
which had not yet ended, meaning that most of the training with the requirements of the organization. This is a list of
provided was still online in order to keep employees safe activities carried out in 2023:
and protect their health. Collaboration with headhunters and LinkedIn to obtain
In 2023, human resource development took the form of 96 prospective employees in line with the needs of the company.
trading activities, in the form of paid schemes, participation Development of cooperation with educational institutions
in community training or independent training provided to build the capacities of employees
by external experts. The T & D Team provided training for A young innovation challenge competition with the theme
797 employees totaling 3,627 hours, as seen in the graph of Increasing the Number of Young Teco (Tempo.co) Readers
training from 2021 to 2023. Aged 35 Years and Under. n
The training included Drawing up Effective Marketing
Proposals, Social Media Data and Analysis, Preparation and
Implementation of Accurate Compensation and Benefits,
Public Speaking, Managing Stress by Recognizing the
Nervous System, Preparing SOPs, Leadership & Management,
Integrated Talent Management Strategies, Digital Marketing
Bootcamps and Effective Communication.
For the editorial team, human resources development
together with the Education Bureau and Senior Editors
provided training for journalists in the form of Training 2023 KASAD Award 2023 SPS Award
Packets for prospective reporters, routine evaluation of Tempo.co won two Army Chief of Staff (KASAD) Awards Tempo.co won a 2023 Media Brand Award from the
newspaper products, magazine products, and for new in the category of Gender Mainstreaming media and as a Association of Press Companies (SPS) as the national media
reporters. media Opposing Radicalism. The KASAD awards are an brand with the most extensive coverage on social media.
initiative from the Indonesian Army leadership to provide
appreciation to media that raise 10 strategic issues in their 2023 MPR RI Photojournalism Competition
reporting. Tempo photographer M Taufan Rengganis won the
People’s Consultative Assembly (MPR) Photojournalism
Tempo Magazine coverage of “Illegal Nickel Competition.
EMPLOYEE COMPOSITION DECEMBER 2023 Laundering” as the Best Investigative Coverage of 2023
The Global Investigative Journalist Network awarded 2023 Digital Media Awards
Employee Structure Table Table of Employee Structure Based on Age Tempo Magazine for its coverage entitled “Illegal Nickel Tempo Witness was a winner at the World Association of
Based on Education Level Desember Laundering” as one of the best examples of investigative News Publishers Digital Media Awards Asia in the category of
No Age
Desember 2023 reporting in Southeast Asia in 2023. Best Trust Initiative. Tempo Witness is a platform that uses
No Level of education the people’s journalism concept, in which members of the
2023 1 <25 25
community become the anchors in conveying information.
1 Doctoral (S3) 0 2 26 - 35 159
3 36 - 45 144
2 Postgraduate (S2) 23 4 46 - 55 144
5 > 55 2 Company Name:
3 Bachelor (S1) 328 PT Tempo Inti Media Tbk.
Total 474
4 Baccalaureate / Diploma (D3) 58 Area Of Business
Employee Structure Table Based on Gender Publishing, advertising and printing
5 SENIOR HIGH SCHOOL 65 Desember
No Gender
2023 Capital Structure
6 Elementary – Middle School 0 1 Male 316 Authorized capital : Rp. 240,000,000,000
Paid up capital and
2 Female 158
Total 474
Subscribed capital : Rp. 105,833,325,000
Total 474
44 • • CHAPTER 4 Annual Report 2023 CHAPTER 4 Annual Report 20233 • • 45
Page 24
HRD, RECOGNITION, OUR CONTACT
Our Contact Details
Office address Capital market Support
Gedung Tempo
Jalan Palmerah Barat Nomor 8, Jakarta 12210 PT Kustodian Sentral Efek Indonesia (KSEI)
Telepon 021-5360409, Faks. 021-5360412 Gedung Bursa Efek Indonesia Tower 1
Jalan Jenderal Sudirman Kav. 52-53
Tempo Domains Jakarta 1219
www.tempo.id
www.tempo.co (situs berita Tempo)
www.tiniaga.com Securities Administration Bureau
www.store.tempo.co PT Sinartama Gunita
Sinarmas Land Plaza Menara 1 Lt. 9, Jalan M.H. Thamrin
Nomor 51
Subsidiaries Jakarta Pusat 1035
No. Subsidiaries Address
Notary
PT Tempo Inti Media
1
Harian Fathiah Helmi, S.H.
Graha Irama, Lt. 6 C
2 PT Temprint Jalan H.R. Rasuna Said Kav. 1-2
PT Tempo Inti Media Kuningan-Setiabudi, Jakarta
3
Impresario
Public Accounting Firm
4 PT Matair Rumah Kreatif
KAP Djoko, Sidik & Indra
International Member of Antea (Alliance of Independent
5 PT Temprint Inti Niaga
Firms)
PT Temprint Graha
6
Delapan Gedung Tempo, Graha Mandiri d/h Plaza Bumi Daya 17 th Floor, Jl. Imam
7 PT Info Media Digital Jalan Palmerah Barat Bonjol No. 61 Jakarta Pusat 10310
Nomor 8, Jakarta
Selatan Following are the names of public accounting firms that
8 PT Rombak Pola Pikir
have provided annual financial reporting services for PT
PT Pusat Data Dan Tempo Inti Media Tbk. in the last five years:
9
Analisa Tempo
PT Edutama Tempo
10 Names of Partners
Integra Public
Book Years and Report
Accounting Firm
11 PT Tempo Kreasi Bersama Signatoriest
KAP Kanaka
Barugamuri Dachi,
12 PT Tempo Kreasi Animasi 2018, 2019, Puradiredja,
M.Ak.,CA., CPA.
Suhartono
PT Media Inti Televisi
13 KAP Kanaka
Nusantara (TV Tempo)
2020, 2021 Puradiredja, Florus Daeli, MM., CPA
SOHO Pancoran, Jl. Suhartono
PT Orbitin Kebanggan
14 MT. Haryono Kav. 2-3
Indonesia
Jakarta 12810
KAP Djoko, Sidik Solikhin,
2022,2023
& Indra SE.,Ak.,CA.,MAk.,CPA
Stock Exchange authority address
Otoritas Jasa Keuangan
Gedung Soemitro Djojohadikusumo Audit Results
Jalan Lapangan Banteng Timur Nomor 2-4, Pasar Baru, The 2023 book year audit of the Consolidated Corporate
Sawah Besar, Jakarta Pusat, Daerah Khusus Ibu Kota Jakarta Financial Report states that the consolidated financial
10710 report, dated December 31, 2023, was presented properly
in all material respects, and that the consolidated financial
PT Bursa Efek Indonesia position of the Group as of 31 December 2023, as well as the
Gedung Bursa Efek Indonesia Tower 1 consolidated financial performance and consolidated cash
Jalan Jenderal Sudirman Kav. 52-53 flows for the year ending on that date, are in accordance with
Jakarta 12190 Accounting Standards.
46 • • CHAPTER 4 Annual Report 2023
Page 25
CHAPTER 5 Tempo Journalism Innovation TEMPO STRATEGY IN THE ERA OF ARTIFICIAL INTELLIGENCE
Surfing in the Era of
Artificial Intelligence
T
he technology of ar- data of users,
tificial intelligence, (3) AI can produce recommenda-
or AI, is a comput- tions that are difficult to understand
er-based system that because of the complexity of the data
can carry out tasks it processes,
usually requiring (4) AI has limitations in its aware-
human intelligence. ness of ethics and morals in taking de-
These tasks include developing sys- cisions or making recommendations
tems, planning, solving problems and about a problem.
carrying out other duties requiring
intelligence. The Pluses and Minuses of Artificial In-
As a system, AI functions using a telligence
number of methods: The level of public awareness and
(1) Learning from previous experi- understanding about AI technology in
ences and adopting behavior accord- Indonesia at present varies depending
ing to changes in trends and the prob- on educational background, socioeco-
lems faced, nomic status, intensity of technologi-
(2) Solving complex problems by cal use and the initiative on the part of
reducing the number of possible solu- Internet users to study this technology.
tions needing to be explored, finding Individuals actively involved in the use
more optimal solutions by anticipating of digital technology can easily learn
potential obstacles, about and be exposed to AI systems
(3) Studying patterns in data in the to help them with their work, but con-
form of images, voice, texts and mak- versely people who have less involve- and even digital news productions in the context of journalism. It must article “Rise of the Newsbots: AI-Gen- the Tempo business team with ideas
ing decisions from these patterns, ment in the use of or development of written by AI journalists. be acknowledged that there is still a erated News Websites Proliferating produced by AI in the development
(4) Making possible more complex technology tend to have a more limit- Of course, public consumption of tendency among content creators to Online”, May 2023). A closer examina- and production of digital products.
interactions such as processing lan- ed understanding. digital content based on AI is influ- have more respect for original human tion shows that the content contains We position AI as a tool to assist with
guages, understanding speech and At present, AI technology is already enced by a number of internal and creations than works produced by AI. information that is not accurate, is producing creative ideas that are sub-
recognizing faces, very widespread and is close to us in external factors such as the develop- The problem is that it is still unclear irrelevant or is full of advertisements. sequently processed using human
(5) Working autonomously without our daily lives. There are many com- ment of values and norms among the which works created by AI are already The main aim of this type of website is thought.
human intervention, therefore making panies in Indonesia that use AI tech- people, digital literacy, technological in the digital realm. This state of affairs to simply make a profit. The existence To achieve this, in the adoption and
it possible for the completion of tasks nology as virtual assistants, to provide competence, a social-political context is of course worrying, especially if the of these websites adds to the digital adaptation of AI technology, Tempo
without external assistance. search facilities on their websites, and that gives rise to controversial issues as digital content or works are consumed footprint that can lead to AI studying prioritizes a key principle, namely re-
for face recognition in their security well as the accessibility of the Internet by the public at large and have the po- this information and continuing to taining the credibility and quality of
In its implementation, there are systems, producing digital recom- and digital media. All these variables tential to influence political opinion. produce inaccurate content. the news and services to our clients.
challenges and ethical questions that mendation systems, analyzing user have an influence on an individual’s Therefore, it is important that there Tempo has long been viewed as one
must be addressed by involving cross sentiment when marketing products, preference for content, the way they is an increase in digital literacy so that Tempo’s Strategic Plan of only a few media that is consistent
disciplinary collaboration in order to processing pictures and video and consume their media and their per- Internet users have the ability to filter Tempo is aware that the extraordi- in producing coverage that is critical,
ensure that AI technology brings about planning voice recognition systems for ceptions of the information provided the effects and information they en- narily rapid development of AI tech- in-depth, investigative and balanced in
the benefits needed by the public. A particular types of work. by the media. However, leaving this counter online. nology brings benefits as well as chal- political, legal, social, economic and
number of weaknesses of AI technolo- As well as the use of AI based on aside, Tempo as a digital media com- This is especially true because there lenges for a digital media company. cultural issues. We believe that public
gy that have been identified are: companies’ internal systems, on the pany needs to prepare infrastructure are already dozens of news websites Therefore, since the outset we have trust in Tempo’s reputation as a media
(1) AI can produce biased recom- Internet there are already digital and production confidence to make produced by AI. According to an April welcomed this technology to assist that is independent, trusted and cred-
mendations depending on the data works or content that were produced optimal use of AI technology. 2023 report entitled “Rise of the News- with internal tasks, but still retaining ible is an important asset that must be
that it studies and adopts, with the help of AI such as talent AI for In this implementation of AI tech- bots”, these sites do not include the human resources on the frontline as maintained.
(2) AI can increase vulnerability to product advertisements, voiceover AI nology, Tempo is aware of the impor- names of the writers because the ar- final editors and final decision makers. The use of AI technology must up-
digital crime, meaning there needs for videos uploaded to social media, tance of paying attention to public sen- ticles are credited to “admin” or “ed- We realize that there need to be hold this reputation so that the quality
to be an increase in the protection of illustration AI for publishing on social timent in general towards seeing digi- itor”, or there is a fake writer profile clear boundaries in the integration of of news produced by Tempo remains
copyright and security of personal media, AI presenters on TV stations tal works produced by AI, particularly (source: Newsguardtech.com in the the ideas from the editorial team and credible, accurate and trusted by the
48 • • CHAPTER 5 Annual Report 2023 CHAPTER 5 Annual Report 2023 • • 49
Page 26
public. The use of AI technology must uphold the search algorithms by analyzing search trends (SEO)
efforts made by Tempo in implementing the mission to increase the visibility of content,
of the press to continue to provide information that (3) monitor social media platforms to observe
is of high quality and is trusted, as mandated by Law read a sentiment and produce appropriate strategic
No. 40/1999 on the Press. content.
Therefore, in integrating AI technology, Tempo
will continue to maintain the quality of the news After this, at the stage of processing news by edi-
production process by emphasizing the following tors, AI can:
principles: (1) check and correct writing so that errors in the
(1) Apply tight standards of accuracy to ensure that writing standard, context and style can be detected
every article published is verified and confirmed, and corrected,
whether it is in the form of text, photographs, audio (2) assist with transcribing raw data, converting
and/or video, recordings into writing to ensure that the accuracy
(2) Ensure that all information used in the news is of news editing by editors improves,
based on clear sources to ensure there is full trans- (3) translate articles to foreign languages appro-
parency, priate to particular reader segments.
(3) Include clear writer profiles so readers know
that the news has been written by human editors. Finally, at the stage of preparation before the
As well as this, Tempo uses AI technology to pre- news is published on digital media, AI technology
serve and increase user engagement by: can:
(1) Ensuring that the content reported is always (1) optimize the scheduling and distribution of so-
relevant and timely by following trends and issues cial media content,
currently being discussed and sought out by the (2) produce video content on social media by
public, making use of AI voiceover to clarify sound and re-
(2) Identifying which news channels are frequent- duce pronunciation errors,
ly visited by readers so that the type of news pro- (3) personalize news content in line with the
duced by the editorial team is always in line with the needs and interests of readers.
type that readers consume,
(3) Using formats and style of reporting that are Future Plans
appropriate for the targeted audience segment, With the implementation so far, Tempo is aware
(4) Providing photos, quality audio and video con- that AI technology is not yet perfect. There are a
tent and matching it to the context of the news being number of findings that have emerged, including:
reported. (1) AI is not yet able to produce visuals or pictures
We are sure that by maintaining the quality of that are exactly right because the data it uses is too
news, as well as maintaining reader engagement, universal
Tempo will make a positive contribution to the (2) AI is not yet able to accurately summarize
public by always providing information that can be news content by deciding what message should be
trusted, and by minimizing the spread of misinfor- contained in this summary.
mation and disinformation. As well as this, we realize that there are still no
In practice, we have done a number of things to clear limits relating to the transparency of the algo-
begin integrating AI technology in the Tempo pro- rithms used by providers of a technology to produce
duction process. Firstly, we increased AI literacy trends, meaning that the level of trust and credibil-
within Tempo through a number of workshops to ity of AI recommendations could lead to news con-
help people understand which software is relevant tent still needing to be tested. We also believe that
to team working systems and to carry out experi- there need to be clear explanations about privacy
ments on what can be done with AI. protection in AI algorithms to ensure that the use of
Then we evaluated the stages of work, the output personal data and copyright does not breach exist-
and the effectiveness and quality of the news or con- ing regulations.
tent produced in order to ensure that the implemen- With these limitations of AI technology, as a digi-
tation of AI was in line with the media industry ethi- tal media that has long provided information, facts
cal standards. If the AI technology tools were unable and opinions with a trusted reputation, Tempo will
to assist with this noble work in terms of efficiency, always prioritize the quality and credibility of news,
relevance and the quality of content, then the use comply with ethics and existing regulations and
of AI in this type of task needed to be reexamined. maintain strong reader engagement. We are certain
In short, there are a number of instances of AI in- that these priorities are important in order to ensure
tegration that we are studying and implementing. At that the business model that prioritizes client satis-
the initial stage of the journalistic process, namely faction and a subscription system for readers will
the gathering of ideas and initial resources to pro- continue to support the company’s sustainability.
duce news content, AI technology can: Only by maintaining this reputation and taking
(1) identify emerging trends, recommend head- innovative steps to adopt AI technology in a mea-
lines and hashtags and optimize content that is rel- sured and responsible way will Tempo continue to
evant to readers, be trusted by the public as an independent media
(2) help Tempo to compete with unpredictable that is credible and of high quality. n
50 • • CHAPTER 5 Annual Report 2023
Page 27
SINGLE BRAND INTEGRATION
Single Brand Integration
to Serve Readers
I
n an era of disruption, mis- 32 years.
information and disinfor- During the Reform period, on April
mation, mass media needs 2, 2001, PT Tempo Inti Media began
to be supported by an edito- publishing Koran Tempo. At that time,
rial staff that is agile, and by people had begun to think that the
journalists who are able to news in Tempo Magazine, which was
uncover facts and get closer published once a week, took too long
to the truth so that information is pro- to reach readers. The idea behind
vided in a credible and trusted way. this establishing a newspaper was to
The media business is a trust busi- provide as quickly as possible using a
ness. In order to strengthen its role reporting style no different to that in
as a “guardian” of one of the pillars of Tempo Magazine.
democracy, the mass media must be- From that time, the Tempo
come a protector of information that Media Group owned three news
is free from interests, meaning a place outlets: Tempointeraktif.com, which
for filtering information. subsequently changed into Tempo.co,
In order to realize this big idea, in to provide news quickly, Koran Tempo,
the middle of 2023, Tempo began a with news and analysis of daily events,
process of transformation to bring and Tempo Magazine published every
together all of the editorial teams Monday. The division between these
under one roof. For more than 12 three outlets was an effective way
years, Tempo s editorial team has been to provide news simultaneously.
divided into three major entities: the However, in the disruptive Internet reporting news via social media. In middle of all of these restrictions, in the way they are presented. Readers in the form of information assembled
Tempo weekly news magazine, the era, this separation faced its own this context, Tempo journalists were Tempo journalists continued to try to expressed the hope that that Tempo. since 1971.
Koran Tempo daily newspaper and challenges. of course not only competing in terms provide rapid, accurate and quality co, Koran Tempo and Tempo Magazine After the concept had been drawn
Tempo.co. The Tempo editorial team became of speed with citizen journalists or information – which was greatly would be produced and provide news up and presented to all divisions, the
Tempo Magazine, which was first large and inefficient. Every outlet had owners of social media accounts. needed during the pandemic. to a consistent standard and depth. editorial team began to try out the
published in 1971, was shut down by Tempo journalists that sometimes More important was verifying the However, in adversity there are However, from the editorial side, the “single brand” in the middle of January
the New Order regime twice, in 1984 sought information to provide news information on social media, as well always opportunities. During this rapid news provided on Tempo.co is of 2024, Members of the Tempo editorial
and 1994. Tempo Magazine resumed on the same subject. Frequently, as providing satisfactory context and difficult time, Tempo managers course different from the investigative team came together in six large
publishing in 1988, at the same time Tempo journalists competed with background information so the public thought about ways to deal with the news in the weekly Tempo Magazine. compartments that had previously
as the beginning of the era of press other Tempo journalists to obtain was not misled by a flood of unverified disruption to save the ecosystem and Given the results of these surveys, been the main pillars of Tempo:
freedom following the fall of the news, And there was an overlap of information. media sustainability. In a number of Tempo managers became increasingly politics, law and crime, economics
autocratic New Order regime that responsibilities. At the same time, During the pandemic, when people’s talks and discussions about the future convinced that the single brand was and business, investigations and
restricted the media through the disparities in the competence of activities and mobility were restricted, of media, the managers agreed to the best way to serve Tempo’s loyal interviews, environment and science,
issuing of publishing licenses (SIUPP). Tempo journalists became apparent. it became much more difficult to find draw up a major concept integrating readership that has been built up over and entertainment. The entertainment
During the 1994-1998 ban, Tempo Some journalists were good at working news and verify information. As well all products and services under one 53 years, by understanding that Tempo compartment is a merger of a number
journalists fighting underground on in-depth and investigative reports, as that, the pandemic also disrupted name. The Tempo editorial staff refer news is “good to read and useful”, “ of desks that handled entertainment
for democracy established while others needed to allocate their the cycle and performance of the to this as “single brand”. The main honest, clear and amusing”. news such as Interlude, Art, Urban,
Tempointeraktif.com, an online news time to working on short news stories economy, which subsequently had proposal was that all Tempo products Therefore, a cross-division team Film, Obituaries, Profiles, Memoirs,
office that could not be regulated by in order to ensure information reached an impact on the media business. At would be grouped together under was established to draw and prepare Lifestyles and others.
the government. These journalists readers quickly. its peak and after the pandemic, the one name, namely Tempo. With this the change into a “single brand”. As Each desk produces information
worked the same way as they had done With the appearance of social media, revenue of media companies – which integration, the public and readers well as bringing together three news presented in digital and print form.
before their magazine was banned, Tempo journalists were no longer had been dependent on advertising would no longer be confused about outlets, the idea of the “single brand” Access to news is divided into three
printing and distributing online news only competing with other Tempo and subscriptions – also fell sharply absorbing information produced by all is to produce a newsroom that is categories: free access, access with
around campuses and intellectual journalists. In terms of the speed of the as a result of the dramatic slowdown members of the Tempo auditorial staff. more agile, optimized the operations registration (freemium), and paid
communities. They were also involved provision of information, journalists in economic activity and a collapse According to surveys and in-depth involved in the preparation of news access (premium). Premium articles
in the 1998 Reform Movement that from mainstream media like Tempo in people’s buying power. All media interviews, readers see Tempo as to make them more effective and are divided into two types: premium
brought down the administration of were now being left behind by “citizen companies, including Tempo, were known for its news stories that are efficient, and to improve services by daily and premium weekly.
Suharto, who had been in power for journalists”, who were quicker at having trouble surviving. In the investigative, in-depth and entertaining providing ease of access to the assets The platforms used are the web and
52 • • CHAPTER 5 Annual Report 2023 CHAPTER 5 Annual Report 2023 • • 53
Page 28
SINGLE BRAND INTEGRATION
single
the Tempo.co app. With the “single styles based on search engine rules and phenomena, from wise points of
brand” concept, readers will no longer (algorithms). The good news is that view. These points of view come from
obtain news from the three different although it has not been easy, Tempo the values that are the basis of Tempo
websites they previously used, namely is still one of a few media not tempted journalism: democracy, freedom of
Tempo.co, koran.tempo.co and Tempo to “process” news through clickbait expression, market mechanisms and
Magazine. What happened to Tempo titles designed to attract readers in law enforcement.
English, which used the en.tempo.co order to increase the number of clicks With the single brand Tempo
website? We will manage the Tempo for digital advertisements. concept, readers can expect an
English version separately because The single brand Tempo will also experience that is consistent and
the focus is on domestic and overseas change the way the news is presented. comprehensive from every Tempo
news with in-depth coverage. Previously Tempo was known for news platform. By bringing together
The “single brand” concept providing investigative and in-depth resources and focusing on strong
emphasizes the “digital first” principle. information. In the world of journalism journalistic values, Tempo aims to
This means that readers who are digital now, there is a development referred strengthen the relationship with
subscribers will receive articles before to as “constructive journalism”. Media readers and remain relevant at a time
the print version that is published must not only be investigative or of dynamic changes in the media
every Monday. Premium articles from critical of the government, but must world.
every desk will be published every also facilitate dialogue to convey This integration also makes it
day in line with the schedules for perspectives and seek solutions to the possible for Tempo to be more
each compartment. Premium articles problems of society. responsive to the needs and
published during the week will be Constructive journalism is in line preferences of readers in the way
released together on Monday. In order with the vision of Tempo’s founders they consume news. By providing
to maintain the exclusivity of the print when they first published the magazine data through various access channels,
version, digital articles in long reports in 1971. On the wall of the Tempo from free access to paid access,
included in main stories will still be meeting room hangs the journalistic Tempo is endeavouring to provide an
published on Sunday. creed that is the fundamental working extensive choice that meets the varied
Meanwhile, premium daily articles principle of all journalists: information needs of the public.
from each desk will be published “The basis of our journalism is not As a result, the change to a
regularly at 6am, 9am, midday and journalism that sides with one group. single brand Tempo is not only an
3pm. As well as this, readers will We believe that neither good nor bad organizational transformation,
continue to receive news updates, is a monopoly of one side. We believe but is a representation of tempo’s
both free and paid, through Tempo.co that the duty of the press is not to commitment to continue providing
on the web and the Tempo app. spread prejudice, but to erase it; not to journalism of high quality that is
In the end, Tempo managers have foster hatred, but to facilitate mutual relevant and useful for the wider
a dream that the media business will understanding. The journalism of this public. by positioning itself as a
enjoy full support from readers. This magazine is not journalism to insult provider of news that is trusted and
way, Tempo and its loyal readers will be or sneer, and neither is it to grovel or responsible, Tempo hopes it is able to
able to survive through the disruptive serve.” continue building trust and excellence
Internet era that increasingly makes Therefore, Tempo articles will in the continuously developing media
advertising more sophisticated and prioritize explanations that explain industry. n
fosters adjustments in news delivery hidden things, the facts behind data
54 • • CHAPTER 5 Annual Report 2023
Page 29
FEATURED PROGRAM BOCOR ALUS, CEK FAKTA AND OPINI
Bocor Alus Politik
Continuing Innovation Bocor Alus Politik provides in-depth
political facts that have not been pub-
Alus Politik Even collaborates with a
number of institutions to provide in-
the number of programs like Bocor
Alus Politik. Existing programs like
In Tempo Journalism
lished in other media, including on a formation about important issues that this have been warmly welcomed by
number of scandals that emerged be- often escape attention, such as the en- the public, including on Opini Tempo,
T
fore and after the 2024 general elec- vironment and health. Ada Apa Hari Ini and Cek Fakta. As
tions. Information initially greeted Recognition of Bocor Alus Politik the number of viewers has increased,
with suspicion by viewers subsequent- has been apparent from the apprecia- these three programs shown on the
ly turned out to be correct, such as the tion for it despite the fact it is less than YouTube@Tempodotco channel have
he Tempo Media or in-depth – have been increasingly version.
scandal at the Constitutional Court. a year old. In October 2023, YouTube provided revenue for the company.
Group continues to presented on the YouTube channel @ Premiering on May 20, 2023, on
From episode to episode, the light- gave an award to the Tempo.co chan- With an increasing number of pro-
transform in line Tempodotco. This multimedia content YouTube and Spotify, Bocor Arus Poli-
hearted political discussions have con- nel for rapid growth in the number of grams and media being used, it is
with the multime- is then embedded in articles, so read- tik was extraordinarily successful.
tinued to develop. A number of short- viewers, with the largest contribution hoped that important and interesting
dia world by pro- ers have both the text and audio-visual From an initial few tens of thousands
comings discovered through an ongo- coming from Bocor Alus Politik. Spo- information that has been verified by
viding information versions. of viewers, the number rose very
ing process at Tempo were immediate- tify also included Bocor Alus Politik the Tempo reporting team will con-
through video and In order to ensure wider public ac- quickly to hundreds of thousands, and
ly put right. The content on Bocor Alus as one of its most popular news pro- tinue to reach a wider audience. It is
podcasts. Now, Tempo news cannot cess to information, the Tempo edito- even millions of people.
Politik is treated like that on Tempo, grams. also hoped that the editorial team will
only be read, but also be listened to or rial team also produces podcasts on In its subsequent development, Bo-
with multiple layers of variation and Most recently, in January 2024, be able to work even more effectively
even watched. There are audio facil- YouTube. One of the most consistent cor Alus Politik became more than just
adherence to journalistic ethical stan- the hosts of Bocor Alus Politik won a and efficiently. In the end, this should
ities in every article produced using of these is Bocor Alus Politik (Subtle an introduction to Tempo’s coverage for
dards. Even the editing process is very Pogau Award, which is given for cour- result in the media business growing
artificial intelligence. Political Leaks). This editorial discus- the following week, but also a medium
strict with three stages. age in journalism in Indonesia. This sustainably, while still adhering to the
Tempo management has long real- sion was originally intended as an in- to provide information not included in
The expansion of Bocor Alus Poli- appreciation is another endorsement values of independence. The Tempo
ized that the provision of news in print troduction to the printed and digital the printed or digital versions of Tem-
tik was accompanied by an increase of the tradition and roots of Tempo team is certain that independence is
appeals to an increasingly small niche versions of Tempo Magazine. Previ- po Magazine. Important information
in public trust. Even politicians use journalism, namely loyalty to “facts”, the spirit of mass media in order to
readership. As well as the high costs ously, Tempo journalists experienced that has been verified, that cannot be
Bocor Alus Politik as a reference. This not to “who”. prevent information being hijacked
of printing, the audience is shrinking. difficulties presenting all of the infor- published in the print magazine, is pro-
also means our endeavor to defend In line with the transformation to and turning into propaganda, misin-
Therefore, in the last year, news prod- mation they had obtained because of vided in discussions lasting around an
democracy is on the right track. Bocor a “single brand”, Tempo will increase formation or disinformation. n
ucts on video – long or short, light the limitations of space in the print hour in each episode.
Bocor Alus Cek Fakta Opini Ada Apa Hari Ini?
56 • • CHAPTER 5 Annual Report 2023 CHAPTER 5 Annual Report 2023 • • 57
Page 30
BAB 6 Management Analysis and Discussion
2022 2023
Deviasi
Deviasi
2022 2023 RpRp %%
NERACA
BALANCE
Aset Lancar
Current Assets 176.76 215.42 38.66 21.9%
2023 Performance Aset Tidak Lancar 203.39 205.78 2.39 1.2%
T
Non Current Assets
Jumlah
Total Aset
Assets 380.16 421.21 41.05 10.8%
Liabilitas
Current Jk Pendek
Liabilities 118.88 144.45 25.57 21.5%
hroughout 2023, PT There was also a fall in the cost depreciation of Rp0.2 billion and
Liabilitas
Non Current JkLiabilities
Panjang 70.55 67.18 (3.36) -4.8%
Tempo Inti Media of sales of Rp2.0 billion caused by equipment of Rp0.4 billion).
Tbk., recorded pos- the cost of sales of printed goods at The company also recorded an in- Jumlah
Total Liabilitas
Liabilities 189.43 211.63 22.21 11.7%
itive performance Rp17.2 billion and paper at Rp5.6 bil- crease in other operating revenue of Ekuitas
Equity 190.73 209.57 18.84 9.9%
with an increase in lion, along with an increase in mag- Rp5.4 billion (arising from profits from Pendapatan
Operating Usaha
Revenue 211.10 216.76 5.67 2.7%
corporate revenue azine circulation and advertising of the sale of shares and subsidiaries of
of Rp5.7 billion. This Rp3.6 billion, creative home services Rp5 billion and others amounting to Laba Bruto
Gross Profit 77.03 84.75 7.72 10.0%
increase was the result of a rise in in- of Rp1.4 billion, event management Rp0.4 billion) and other operational Laba (Rugi)
Operating Usaha
(Loss) Profit 2.14 6.66 4.52 211.1%
come from Tempo Magazine circula- of Rp10.2 billion, TV Tempo of Rp0.5 costs of Rp1.1 billion. Laba (Rugi) BersihThe
Net Profit (Loss) For Tahun Berjalan
Current Years (3.03) 1.24 4.26 -140.8%
tion and advertising of Rp8.4 billion billion and Rombak Media of Rp5.1 Through 2023, the company record-
(16.2%), digital Tempo.co of Rp8.4 bil- billion. ed a fall in losses before income tax of Jumlah
Total Net Laba (Rugi) Bersih
Comprehensive Komprehensif
Income (1.17) 1.51 2.68 -229.1%
lion (10.4%) and event management of Meanwhile, operating expenses in- Rp4.0 billion due to an increase in
Rp11.0 billion (129.2%). creased by Rp3.2 billion as a result of operating profit of Rp4.5 billion, a de-
Other contributions to this in- marketing and sales expenses rising crease in net financial costs of Rp0.7 ARUS KAS Deviasi Deviasi
Cash Flow 2022 2023
creased revenue came from creative by Rp2.1 billion (salary costs by Rp1.3 billion and a decrease in the net profit
home services at Rp1.8 billion (27.9%). billion, shipping by Rp0.1 billion and of associated entities of Rp1.2 billion. 2022 2023 RpRp %%
TV Tempo at Rp0.2 billion (5.1%) and overheads by Rp1.1 billion, and a fall in The company also recorded an in- ARUS
CASH KASFROM
FLOW DARIOPERATING
AKTIVITASACTIVITIES
OPERASI
Rombak Media at Rp 8.9 billion. There promotional expenses of Rp0.4 billion). crease in comprehensive profit (loss) - Penerimaan daricustomers
Pelanggan 225.13 242.73 17.60 7.8%
- Cash received from
were falls in revenue from printed Administrative and general costs of Rp2.7 billion due to an increase
goods of Rp22.2 billion (32.2%), circu- rose by Rp5.5 billion (salary costs by in profit for the year of Rp4.3 billion - Penerimaan
- Sales of scrap Barang Sisa 1.04 0.84 (0.20) -19.5%
lation and advertising for Koran Tem- Rp5.3 billion, office costs by Rp 1.4 accompanied by a decrease in other - Pembayaran
- Cash Kas Kepada
paid to employees Pemasok & Karyawan
and suppliers (223.73) (234.85) (11.13) 5.0%
po of Rp1.4 billion (16.5%) and paper billion, along with a fall in post-em- comprehensive income of Rp1.6 bil- - Pembayaran
- Cash Bunga
paid to interest (7.17) (7.04) 0.13 -1.8%
of Rp 6.7 billion (89.0%). ployment benefits of Rp0.6 billion, lion. n
- Pembayaran
- Payment Pajak
of income tax Penghasilan (0.93) (3.88) (2.95) 318.3%
- Pemdapatan
- Others (Beban) lainnya
revenue (expenses) 0.05 0.36 0.31 606.5%
Kas
Net Bersih
cash used(Digunakan Untuk) Aktivitas Operasi
in operating activities (5.59) (1.84) 3.76 -67.1%
2020
2020 2021
2021 2022
2022 2023
2023 Deviasi
Deviasi
PENDAPATAN
AD IKLAN 2019-2023
REVENUE 2020-2023 Rp % ARUS
CASH KASFROM
FLOW DARIFINANCING
AKTIVITASACTIVITIES
INVESTASI
Majalah
Tempo Tempo
Magazine 22.1 29.6 26.1 34.6 8.5 32.6% - Perolehan
- Acquisition of Asset Tetap
fixed assets (0.95) (0.31) 0.63 -67.0%
- Obligasi
- Bond - 2.64 2.64 n/a
Koran Tempo
Tempo Newspapper 15.6 8.6 8.3 6.4 (1.9) -22.8%
- Penjualan
- Sale saham
of subsidiary anak usaha
shares - 5.00 5.00 n/a
Teco
Teco 30.1 38.1 51.9 57.1 5.2 10.1%
- Penerimaan
- Receipt deviden
of dividends - 0.35 0.35 n/a
Jumlah
Total 67.7 76.3 86.2 98.1 11.8 13.7%
Kas
Net Bersih
cash used(Digunakan Untuk) Aktivitas Investasi
in investing activities (0.95) 7.67 8.62 -910.6%
KINERJA PER PRODUK
PERFORMANCE PER PRODUCT
Majalah
Tempo Tempo
Magazine 49,234 53,961 51,818 60,187 8,369 16.2% ARUS
CASH KASFROM
FLOW DARIFINANCING
AKTIVITASACTIVITIES
PENDANAAN
Koran Tempo
Tempo Newspapper 19,800 9,345 8,693 7,261 (1,432) -16.5% Receipt (payment)utang
- Pembayaran bank jangka
of short-term pendek
bank loans 6.03 (6.36) (12.39) -205.4%
Teco
Teco 32,952 41,460 55,290 61,038 5,748 10.4% - Pembayaran
Paymeny utang
of long-term bank
bank jangka panjang
loans (3.36) (2.76) 0.60 -17.9%
Cetakan
Printed 52,171 51,222 68,902 46,714
46,715 (22,189)
(22,188) -32.2% Receipt (payment)(pembayaran)
- Penerimaan pinjaman pihak ketiga
of due to third parties - 2.67 2.67 n/a
Event Organizer Acara
Penyelenggara 6,869 8,851 8,499 19,474 10,976 129.2% - Penerimaan
Receipt parties pihak berelasi
of due to relatedpinjaman
(payment)(pembayaran) (1.99) (0.06) 1.92 -96.8%
Kertas
Paper 10,715 7,008 7,594 838 (6,756) -89.0%
Kas
Net Bersih
cash Diperoleh
provided dari Aktifitas
by financing activities Pendanaan 0.69 (6.51) (7.20) -1048.5%
Rumah Kreatif
Creative House 19,906 14,845 6,568 8,402 1,834 27.9%
TempoChannel
Tempo Channel&&Tempo
Tempo
TVTV - 2,434 3,734 3,925 191 5.1%
Kenaikan
Net increase (Penurunan) Kasand
(decrease) in cash dancash
Setara Kas
equivalents (5.85) (0.68) 5.18 -88.5%
RombakMedia
Rombak Media - 8,925 8,925 0.0%
Total
Total 191,647 189,126 211,098 216,764
216,765 5,666
5,667 2.7% Kasand
Cash & Setara Kas AwalatTahun
cash equivalents the begining the years 13.26 7.41 (5.85) -44.1%
Dampak
Impact konsolidasi
of subsidiary anak usaha
consolidation - 1.52 1.52 na
Kasand
Cash & Setara Kas AkhiratPeriode
cash equivalents the end of years 7.41 8.25 0.84 11.3%
58 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 59
Page 31
MANAGEMENT ANALYSIS AND DISCUSSION
Three Main Lines
films. It is believed that combining Tempo’s strengths IMD Managing Director Wahyu Dyatmika says
MEDIA DEPARTMENT strategy is increasing interaction with consumers,
in journalism together and the strength of these that IMD income from advertising grew 20 percent
the public and Tempo readers through training or
Minimal Growth discussion forums.
platform brands will produce good and responsible
products.
in 2023. Advertising is still the main pillar of our
revenue stream. “ It was good to see the growth in
Target of 15 Percent The Tempo Institute is developing an education
platform known as the joint class. This class will
subscriptions, despite the fact the baseline is still low
because income is not as large as from advertising,”
DIGITAL AND STARTUP invite educational institutes to cooperate with it. says Komang, as he is known.
The Director of PT Tempo Inti Media Harian BUSINESSES DEPARTMENT “This involves technology significant resources, IMD is optimistic that revenue from subscriptions
(TIMH), Meiky Sofyansyah, is optimistic that revenue
and profits will grow by a minimum of 15 percent in
2024. “The target must be better than last year”, he
Collaboration and meaning it requires collaboration with many sides,”
says Budi.
in the next three to four years will equal that from
advertising. “If not equal, its contribution will be
says.
A profit target of 15 percent is seen as not yet
Artificial Intelligence Meanwhile, PDAT is collaborating with other
institutes on the development of artificial
closer to that from advertising,” says Komang.
A good indicator from a digital company is that
intelligence. Since Tempo began publication in 1971, income from the digital business is larger than that
providing a margin. But this target could cover costs Now Tempo has become a single brand, the digital it has gathered huge amounts of data. This big data from other sources. Overall, Tempo digital revenue
resulting from inflation, increases in taxation and and startup businesses department of Tempo Media can become a source for analysis and information is higher than that from print.
other items. “Ideally it will rise by more than 25 Tbk. will continue to focus on three subsidiaries that for Tempo subscribers. PDAT is also developing IMD is targeting 100,000 digital subscribers.
percent, but the competition is not easy,” he says. have the potential for increasing growth, the Tempo a new product, digital assets management. This At present, the average revenue per user is still at
In 2023, Tempo’s business performance was Institute, TV Tempo and the Tempo Center for Data business is based on PDAT’s experience managing around Rp30,000. We hope that an increase in
relatively good compared to the pandemic period, Analysis (PDAT), or Tempo Data Science. “These big data, which has turned it into a service company the number of subscribers will lead to a growth in
during which a loss was recorded. The business lines three are still small scale, but we want them to grow providing services for other organizations that need revenue.
of TIMH comprise Tempo Magazine, Koran Tempo because they have strengths,” says Tempo Director to gather and process big data. The “single brand” will strengthen Tempo’s digital
and Tempo English. In a business sense, there has Budi Setyarso. Throughout 2023 these business lines saw products in terms of performance, page views and
been positive growth in the last two years. The Tempo Institute has strengths in the relatively stable growth. “However, last year this was users. The loyalty of readers can be seen from the
Tempo is bringing all of its platforms together education sector, while PDAT is a company based not yet apparent because we were still recovering number of pages per reader, pages per user, sections
into what is referred to as a “single brand”. The aim on the strength of a database of news reports and from the pandemic. I am certain that the initiatives per user and visit duration, meaning how long each
is to make it easier for consumers to find Tempo photographs going back to 1971. Meanwhile, TV we have taken will lead to better growth in the visitor sprains looking at the website or using the
products on one platform, and to optimize business Tempo relies on the production of journalistic films future,” says Budi. application.
opportunities. The “single brand” is designed to and documentaries. This optimism is result of seeing the performance All of these digital indicators will improve with
optimize benefits to subscribers, each of whom will Armed with all of these strengths, there are two of TV Tempo which began 2024 with the appointment the “single brand” because it will provide quality
receive all Tempo products. strategies being applied in line with the development of a new management team. TV Tempo will grow content and articles. The bringing together of Tempo
All Tempo digital products will be managed by of the increasingly massive digital era, namely more quickly. “We’ve already seen growth in the digital products will maintain the loyalty of readers
TIMH subsidiary PT Info Media Digital (IMD). In collaboration and the use of artificial intelligence first quarter in both sales and cash flow,” he says. who need complete and in-depth information.
the future, as well as retaining the loyal readers of technology. Collaboration can be defined as working In addition, Tempo has assets in the form of The “single brand” not only brings together
the print version of Tempo, management will also with other entities, or acquiring startups that have a buildings that can be used to produce various content, but also unites technology on one server,
develop the youth market, particularly those from chance to become large if they receive injections of journalistic works. Budi says that many rooms in the rather than the previous three. The production
Gen. Z, who are familiar with digital activities. capital and are managed well. Tempo Building will be used for shooting, studios, process will become integrated and efficient. Digital
Printed products will still be retained because Budi gives an example of a successful acquisition, meeting rooms and so on. products will have one brand, namely Tempo. The
the market demand is still high, especially among namely Rombak Media, a Tempo subsidiary that is In relation to the business development underway “single brand” will also increase the number of
subscribers aged 40 years old and above. Meanwhile, growing rapidly. Its founder, Dennis Adhiswara, at PDAT, digital assets management will become subscribers, and the growth target is around 30
the target for digital subscriptions is young people aims to develop positive ecosystem content and a strength of Tempo in the exploitation of artificial percent.
aged 18 to 36. media in Indonesia. In 2018, there were 1.3 million intelligence. “This is new for PDAT, using AI to IMD is projected to become a media based on
To achieve the income growth target of 15 to media subscribers. process big data. This is new business, that has artificial intelligence in the next five years. Digital
25 percent, the strategy used will be to improve Tempo acquired Rombak Media in 2018. emerged based on our years of experience in analog revenue, especially from subscribers, will become
quality, carry out promotional activities and Through structured development in line with management of data,” says Budi. more dominant than other income. Subscription
increase interaction. “Improving product quality, Tempo’s experience in the journalistic world, revenue will strengthen editorial and financial
firstly the quality of content, secondly the physical Rombak developed several media including Kok
PT INFO MEDIA DIGITAL independence. This way, Tempo digital will not be
quality and ease of access. As well as this, remaining Bisa? (education and science), TelusuRI (travel and dependent on clients. “But on the thousands of
independent and accurate will make Tempo continue
to grow,” says Meiky.
tourism) and Ziliuni (creative economy and business
startups). Now, subscribers to Rombak’s digital Digital Subscription people supporting Tempo journalism, which will
make it more sustainable,” says Komang.
Advertising is still the largest source of revenue for
TIMH. Meanwhile, subscriber revenue targets will
content total almost 5 million.
With the rapid business growth of Rombak, it can
Growth of 30 The plan to develop the business and cooperate
with partners will be strengthened. The same is
continue to be increased along with the development
of digital Tempo products. “To maintain Tempo’s
now stand by itself and no longer needs to be under
the auspices of the Digital and Startups Department.
percent true of the plan for an initial public offering of
shares, which continues to be developed, taking
independence, readers must be urged to become Rombak’s experience is a collaboration success
PT Info Media Digital (IMD) is focusing on the into account the condition of the national economy.
one of the pillars, rather than advertising,” says story that is now being intensively applied with the
growth of all outlets and Tempo digital products, At present, IMD continues to mature the “single
Meiky. Tempo Institute, TV Tempo and PDAT.
especially Tempo.co as well as the vertical sites brand”, the implementation of AI and the promising
As for sales targets, TIMH will continue to optimize At present, TV Tempo is collaborating with
Cantika, Gooto, Indonesiana and Teras.id. Most of the revenue structure. “The aim is that IMD shares will
the marketplace to increase circulation. Another international platforms to produce documentary
revenue comes from advertising and subscriptions. be attractive in the market.” n
60 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 61
Page 32
CORPORATE GOVERNANCE
Corporate Governance Board Of Commissinoners Of PT Tempo Inti Media Tbk :
Name Position Basis for Appointment Term Of Office (Until)
Afiliation wit the main
stockholders
Goenawan S. President AGMS of the 2019 AGMS of the 2024 Commissioner of
Implementing the principles of good corporate governance can Mohamad Commissioner Accounting Year Accounting Year PT Grafiti Pers
contribute to improving company performance. Independent AGMS of the 2019 AGMS of the 2024
Leonardi Kusen
Commissioner Accounting Year Accounting Year
GOVERNANCE REPORT at the meeting were published in their entirety in the Koran Ir Kristianto Indrawan Commissioners Commissioners Commissioners
President Director of
The company is committed to implementing the princi- PT Grafiti Pers
Tempo newspaper edition of May 10, 2023, and on the corpo-
ples of good corporate governance in its business activities, rate website (tempo.id). The RPUST in principle decided to Independent AGMS of the 2019 AGMS of the 2024
by implementing corporate governance in a way that is con- C Paul Tehusijarana
approve the following: Commissioner Accounting Year Accounting Year
sistent and with integrity on the part of management and
employees. This is part of the endeavor to realize a company DECISIONS AGMS of the 2019 AGMS of the 2024
Bambang Harymurti Commissioners
that is strong and independent. Accounting Year Accounting Year
First agenda Item:
Approved the Company annual report for the 2022 book
CORPORATE GOVERNANCE STRUCTURE year, including the Directors annual report and the report
Based on the provisions of Law No. 40/2007 on limited of the oversight by the company Board of Commissioners, Fourth Agenda Item: 1. The company vision and mission
companies, the company has the following corporate or- and ratified the financial report for the 2022 book year that Approved the resignation of Bapak Ir Yohanes Henky Wi-
2. Financial (governance of the company’s finances)
gans: had been audited by the public accounting firm of Djoko, jaya MM as a Company Commissioner effective from April 11,
• General Meetings of Shareholders Sidik, Indra as stated in Report 00039/2.0999/AU.1/05/1320- 2023, and freed him from all responsibility and all liabilities 3. Work plans (implementation of the work plans mandat-
• Board of Commissioners 1/1/III/2023, dated March 29, 2023 with the opinion “proper (acquit et de charge) for supervisory actions carried out; ed by shareholders)
• Directors in all material aspects”, and thereby freeing members of the Honorably discharged Bapak Ir Kristianto Indrawan as an
4. Asset management (governance of company assets)
These corporate organs have their respective responsibili- Company’s Board of Directors and Board of Commissioners Independent Commissioner and freed him from all respon-
ties and authority and have independence in the conduct of from responsibility and all liabilities (acquit et de charge) for sibility and all liabilities (acquit et de charge) for superviso-
The supervisory role of the Board of Commissioners is
their responsibilities and functions. management and supervisory actions they carried out during ry actions carried out, and reappointed Bapak Ir Kristianto
carried out guided by the principles of good corporate gov-
the 2022 book year, as long as these actions are included in Indrawan as a Company Commissioner as previously pro-
ernance and guidelines provided by Meetings of Sharehold-
GENERAL MEETINGS OF SHAREHOLDERS (RUPS) the Company’s financial report for the 2022 book year. posed;
ers. The supervisory mechanism is carried out by reviewing
General Meetings of Shareholders have the highest author- Approved the appointment of Bapak C Paul Tehusijarana
monthly reports from the Directors and informal meetings
ity of the corporate organs and have competencies not held Second Agenda Item: as a Company Commissioner as previously proposed;
in consultation meetings with the Directors. The selection
by the Board of Commissioners or the Directors, with limits Agreed to give the Board of Commissioners the authority Approved the composition of the Board of Commissioners
of candidates for strategic positions in the Company and its
determined by the provisions of laws or the company’s Arti- to appoint a public accounting firm registered with the Fi- and Company Directors effective from the close of the meet-
subsidiaries, such as Director and Deputy Director, is made
cles of Association. nancial Services Authority to carry out an audit of the Com- ing until the Annual General Meeting of Shareholders for the
through promotion from within.
This authority includes taking decisions concerning the pany financial report for the 2023 book year. This public ac- 2024 book year to be held in the year 2025, with consider-
Official meetings of the Board of Commissioners are held
following matters: counting firm shall meet the following criteria: ation of legal provisions relating to capital markets and with-
at least six times per book year. As well as holding official
Approval of annual reports and ratification of the reports out removing the right of the General Meeting Of Sharehold-
1. Must be registered with the Financial Services Author- meetings, the Board of Commissioners coordinates, commu-
from the Board of Commissioners and corporate financial ers to discharge them at any time before the Annual General
ity; nicates and supervises through informal meetings or consul-
reports; Meeting of Shareholders for the 2024 book year to be held
tation forums with the members of the Board of Commis-
Utilization of the Company’s net profits; 2. Must be registered as a partner at the office of the Com- in the year 2025 as follows:
sioners and the Directors.
Appointment and dismissal of members of the Board of pany’s creditors; DIRECTORS
Commissioners and the Directors as well as the determina- Managing Director : Arif Zulkifli
3. Have no affiliation with the Company; BOARD OF COMMISSIONERS TRAINING
tion of the remuneration of the Board of Commissioners and Director : Meiky Sofyansyah
In support of the duties and responsibilities of the Board
the Directors; 4. Have not audited the Company for five (5) consecutive Director : Sebastian Kinaatmaja
of Commissioners, members of the Board of Commissioners
Merger, consolidation or division of the Company; years. Director : Budi Setyarso
attend seminars or training both in country and overseas.
Changes to the Company’s Articles of Association; and
Company plans to carry out transactions exceeding a cer- Third Agenda Item: BOARD OF COMMISSIONERS
tain value and transactions that contain conflicts of interest. Approved the granting power and authority to the Board Chairman : Goenawan Mohamad
BOARD OF COMMISSIONERS MEETINGS
General Meetings of Shareholders comprise Annual Gen- of Commissioners Meeting to determine the size of the hon- Commissioner : Ir Kristianto Indrawan
The Board of Commissioners holds meetings at least six
eral Meetings of Shareholders (“RUPST”) and Extraordinary orarium paid to each member of the Board of Commission- Commissioner : Bambang Harymurti
times a year at any time deemed necessary by one or more
General Meetings of Shareholders (“UUPSLB”). An RUPST ers from January 2023 until the Annual General Meeting of Independent Commissioner : Ir Leonardi Kusen Mba
members of the Board of Commissioners or at the request of
must be held every year no more than 6 (six) months after Shareholders for the 2023 book year to be held in the year Independent Commissioner : C Paul Tehusijarana
a Shareholders Meeting.
the end of the Company book year, while an RUPSLB can 2023, with the following provisions: the maximum size of the
Internal meetings of the Board of Commissioners
be held at any time according to the needs of the Company. routine honorarium paid to the Board of Commissioners as BOARD OF COMMISSIONERS
In 2023, the Board of Commissioners held six internal
In 2023 the Company held one General Meeting of Share- a whole shall be Rp1,000,000,000 (one billion rupiah), the As a corporate organ that is an extension of the sharehold-
meetings of the Board of Commissioners.
holders, an RUPST on May 9, 2023. same as in the year 2022. ers, the main duties and obligations of the Board of Commis-
Approved the delegation of the authority to the Board of sioners are to supervise the running of the Company and
IMPLEMENTATION OF THE DUTIES OF THE BOARD OF
RUPST Commissioners to determine the income for each member provide input to the Directors.
COMMISSIONERS
Held in the auditorium on the 8th floor of the Tempo Build- of the Directors for the 2023 book year. In principle, supervisory responsibility has four aspects,
The following activities were carried out by the Board of
ing on Jalan Palmerah Barat Number 8, Jakarta Selatan 12210, namely:
Commissioners in 2023:
with an attendance of 74.62 percent. The decisions reached
62 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 63
Page 33
CORPORATE GOVERNANCE
Board of Directors Of PT Tempo Inti Media Tbk : discuss and address any problems within the company. mented by the Board of Commissioners was improvements
These meetings also function to coordinate and supervise to the financial performance of the company.
Afiliation wit the the entities of the company business units and as a monthly The Audit Committee in its duties holds coordination
Nama Position Basis for Appointment Term Of Office (Until)
main stockholders report to the Board of Commissioners. These meetings are meetings once a month and communicates intensively
attended by officials at the level of Deputy Director. with the company Board of Commissioners. In 2023, it
President Directors Meetings Attendance held coordinating meetings and consultation meetings
Arif Zulkifli AGMS of the 2021 Accounting Year AGMS of the 2024 Accounting Year -
Director In 2023, Directors meetings were held twice a week, with with the Board of Commissioners with 100% attendance.
overage attendance by Directors of 80%. The members of the Audit Committee for 2021-2025
Budi Setyarso Director AGMS of the 2021 Accounting Year AGMS of the 2024 Accounting Year - based on Board of Commissioners Decision Number 002/
JOINT MEETINGS OF THE BOARD OF COMMISSIONERS SK/Komut-GM/TIM/V/23:
Meiky Sofyansyah Director AGMS of the 2021 Accounting Year AGMS of the 2024 Accounting Year - AND THE DIRECTORS Ir. Leonardi Kusen, M.B.A: Chair (see profiles of the
In order to implement the principles of good corporate Board of Commissioners)
Sebastian Kinaatmaja Director AGMS of the 2021 Accounting Year AGMS of the 2024 Accounting Year - governance, the Board of Commissioners and the Directors C Paul Tehusijarana: Member (see profiles of the Board
also hold joint meetings of the Board of Commissioners and of Commissioners)
the Directors at least three times in each book year. The pur- Herry Hernawan: Member
Reviewed and approved the Company work plan prepared alignment plans are properly implemented.
pose of these meetings is to prepare for the General Meeting Born in Bandung on December
by the Directors.
of Controlling Shareholders and the Company Annual RUPS. 22, 1958, Herry is a graduate of the
Conducted regular reviews and provided recommenda- PRINTING AND TRDE DIRECTOR
The Directors and the Board of Commissioners also held 6 PPM master’s in management pro-
tions and advice to the Directors regarding the Company’s Has the following duties and responsibilities:
joint meetings in 2023, with average attendance of Directors gram. He has served as PT Tempo
performance. Ensuring the preparation of strategic plans for printing,
and members of the Board of Commissioners of 100%. Inti Media Tbk Director of Printing
Conducted regular reviews and provided direction to the trade and the management of property in line with the cor-
and Trade, and Managing Director
committees under it regarding the reports submitted by porate strategy. Guaranteeing production and services in de-
REMUNERATION OF DIRECTORS AND THE BOARD OF of PT Temprint.
these committees. partments proceed effectively and efficiently in line with the
COMMISSIONERS One of the duties of the Audit
Provided advice to the Directors regarding important is- principles of excellent service.
Procedure Committee is to provide inputs or
sues that might have an impact on the Company.
The remuneration of the Board of Commissioners and the suggestions to improve the Com-
BUSINESS SERVICES DIRECTOR
Directors is determined based on considerations of the scope pany’s financial performance,
DIRECTORS Has the following duties and responsibilities:
and responsibilities of their positions. The process with the as well as carrying out financial control and risk manage-
The Board of Directors, as a corporate organ, has duties Ensuring there is full support for personnel requirements,
compilation of remuneration for the Board of Commissioners ment. One significant result of the Audit Committee’s sug-
and responsibilities for the management of the Company increasing competencies, information systems and applica-
and Directors, which is then put to the RUPS for approval. gestions implemented by the Board of Commissioners was
and the interests of the Company in line with the aims and tions and recording and management of finances for other
Remuneration of the Board of Commissioners and Di- an improvement in the Company’s financial performance
objectives of the Company as set out in the articles of asso- departments in line with the principles of excellent service.
rectors at the end of this year.
ciation.
Remuneration for the 2023 book year for members of the Throughout 2023, the Audit Committee implemented a
The main duties and responsibilities of the Board of Direc- DIRECTORS TRAINING
Board of Commissioners was Rp992 million, and for the Di- number of work programs, covering:
tors are follows: In order to increase and develop the competencies of the
rectors was Rp5 billion. Oversight of interim consolidated financial reports and
Directors and to support the implementation of their duties
1. Produce work plans annual consolidated financial reports.
to manage the company, which is their main responsibility,
CORPORATE ORGANS AUDIT COMMITTEE Oversight of work plans and the results and findings
2. Implement the company work plans the Directors attend seminars, workshops, conferences and
As a realization of the implementation of good corporate from external auditors.
talk shows both in country and overseas.
3. Carry out budgeting and evaluation governance, the company set up an Audit Committee under Oversight of work plans and results of Internal Audit re-
the Board of Commissioners. As well as being an extension ports.
4. Compile annual reports IMPLEMENTATION OF GOVERNANCE
of the Board of Commissioners, the Audit Committee helps Review of the Audit Committee charter.
Represent the interests of the Company In carrying out their duties and responsibilities, the com-
5. supervise the good corporate governance implemented by Meetings of the audit committee in line with the pro-
To make its work more effective and to share responsibil- pany Directors refer to the basic guidelines set by sharehold-
the company. visions of the audit committee charter in 2023 were held
ities, the Company Directors are divided into three depart- ers at the annual General Meeting of Shareholders. As well
The Audit Committee has three members. Two of them once every quarter, attended by all managers of the audit
ments: as this, they are guided by the rules of good corporate gov-
are Independent Commissioners and one member is from committee.
ernance. The implementation of duties and responsibilities
outside the company. The committee is coordinated by an Disclosure of Audit Committee Independence
MANAGING DIRECTOR by the Directors, including units and departments, is carried
Independent Commissioner, while the facilitation and imple- All members of the Audit Committee are professionals in
Has the main responsibility of coordinating and monitor- out guided by the principles of transparency, accountability,
mentation of the secretariat is the responsibility of the Cor- their fields and were selected based on considerations such
ing the work of departments or business lines so that they credibility and responsibility.
porate Secretary. as integrity, competence, experience and knowledge of fi-
are in line with the Company Work Plan One manifestation of the principles of good corporate gov-
The Audit Committee provides assistance to the Board of nancial matters. Members of the Audit Committee must
ernance was the establishment of an Internal Company Audit
Commissioners in its supervisory function of the implemen- fulfil the independent requirements set by the Financial
MEDIA DIRECTOR Unit at the end of December 2009. This Audit Unit functions
tation of policies laid down by the RUPS, providing sugges- Services Authority (OJK).
Has the following duties and responsibilities: to assist management, particularly the Managing Director, to
tions to the Board of Commissioners and rechecking reports
Ensuring there is full support for personnel requirements, evaluate and reevaluate the achievement of both financial
submitted by the Directors and other work units to the Board NOMINATIONS AND REMUNERATIONS COMMITTEE
increasing competencies, information systems and applica- and non-financial work targets.
of Commissioners, both quarterly finance reports and non-fi- Duties and Responsibilities
tions and recording and management of finances for other In order to provide professional development to obtain the
nancial reports of company activities. The Nominations and Remunerations Committee is
departments in line with the principles of excellent service. best candidates for leadership of the company, the Directors
In carrying out its duties and functions, the Audit Com- tasked with providing recommendations to the Board of
have drawn up a Long-Term Education Program in the form
mittee, with the knowledge and approval of the Board of Commissioners regarding nominations and renumerations
DIGITAL AND STARTUP COMPANIES DIRECTOR of education equivalent to master’s level. Prospective leaders
Commissioners also asks for opinions from experts outside of members of the Board of Commissioners and Directors
Has the following duties and responsibilities: are educated at the PPM School of Management, Prasetiya
the company. This is aimed at increasing its independence of the Company and its subsidiaries. In 2023, the Nomina-
Ensuring the preparation of strategic plans for data center Mulya, Binus International School and Paramadina Univer-
as well as increasing the quality of suggestions and consider- tions and Remunerations Committee provided suggestions
business units, organizing events, writing production hous- sity.
ations to the Board of Commissioners. One significant result and evaluations to the Board of Commissioners regarding
es, and journalism education in line with corporate strategy. In order to improve coordination, the Directors hold rou-
of a suggestion from the Audit Committee that was imple- the remuneration of Directors and Prospective Directors of
Ensuring that the Digital Department and startup business tine meetings at least once a week. In these meetings, they
Company subsidies.
64 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 65
Page 34
CORPORATE GOVERNANCE
Composition of the Nominations and Remunerations The Ethics Committee council meets if there are reports ances between units can continue. ACCOUNTABILITY
Committee from the Ombudsman or other parties about alleged ethical Internal Audit has the following functions: Being accountable for the company’s performance in a
The Nominations and Remunerations Committee is violations. The Ethics Committee Council has at least five transparent and fair manner.
1. Determine the governance of the internal audit
chaired by an Independent Commissioner and the member- members, comprising members of staff from various sections
charter.
ship comprises Company Commissioners and professionals. Berdasarkan SK Nomor: 002/SK/Dirut-THlTlll/lll/2021 RESPONSIBILITY
Based on Board of Commissioners Decision 001/SK/Komut- Lembaga Ombudsman beranggotakan: 2. Carry out financial and non-financial audits. Complying with laws and regulations when carrying out
GM/TIM/V/23, the membership of the Nominations and Re- The aim of audits is to provide management with an in- work in a way that is responsible to the public and the envi-
munerations Committee for 2021-2025 is as follows: dependent assessment of the adequacy of the Company’s ronment for the long-term viability of the Company and to
Name Position
Ir Leonardi Kusen, M.B.A.: Chair (see profiles of the internal control systems in managing risks in line with man- be recognized as a good corporate citizen.
Board of Commissioners) Arif Zulkifli Board of Supervisor agement expectations. Responsibility is achieved by the use of clear work descrip-
Ir Kristianto Indrawan : Member (see profiles of the All audit results are passed on to management and the Au- tions as well as mature work plans, balanced with appropri-
Purwani Diyah Prabandari Coordinator
Board of Commissioners) dit Committee in order to evaluate the performance of the ate rewards and sanctions. It is hoped that all of this will lead
Jajang Jamaludin: Member Yudtanto Sri Wicaksono Secretary Company. to each work unit and department taking responsibility for
Born in 1975, Jajang is a graduate At present, Internal Audits are carried out by Lanang Kha- its duties.
Philipus SMS Parera Member
of the Political and Social Science risma Perdana, a graduate of the UPN veteran economics
Faculty of Padjadjaran Universi- Jalang Jamaludin Member faculty who previously worked at public accounting firm INDEPENDENCE
ty and holds a master’s degree Hertanto, Siddik and Partners as well as PT Mega Finance on Implementing the principles of good corporate gover-
Kurniawan Member
in political communication from the audit staff, and joined the Company in 2013. nance in a way that is sustainable through operational activi-
Paramadina University, Jakarta. Priatna Member ties that are independent and professional without clashes of
He began his career with Tempo EXTERNAL AUDIT interest and without pressure or intervention from outside
Sunudyantoro Member
as a journalist, and subsequently The most recent Company consolidated financial report, that is not in line with existing regulations.
became a reporter and editor at dated December 31, 2023, was audited by public accounting
Tempointeraktif.com, Koran Tempo and divisions working in the Company. Members of the coun- firm Djoko, Sidik & Indra. FAIRNESS
and Tempo Magazine. Before being appointed Deputy Direc- cil are ad interim. This is to preserve independence and avoid Always considering the interests of shareholders and oth-
tor and Tempo Media Tbk. Corporate secretary, Jajang was conflicts of interest between members of the Ethics Commit- GOOD CORPORATE GOVERNANCE er stakeholders and providing guarantees of fair treatment
Chief Editor of Koran Tempo. tee Council and the subjects of reports. Good corporate governance in the Company is implement- for the various interests within the company.
Nominations and Remunerations Committee Meet- ed by the Corporate Secretary prioritizing the company’s
ings CORPORATE SECRETARY organizational approach and continuous communication CORPORATE RISK
Since being established in 2016, the Nominations and Re- Since December 6, 2023, the position of Corporate Secre- between work unit/department management, including the Publishing and the press are two business areas in which
munerations Committee has held three meetings with aver- tary has been held by Jajang Jamaludin. Company’s external environment. Good corporate gover- idealistic values are sometimes at odds with the principles of
age attendance of members of 100 percent. See profile under Nominations and Remunerations nance functions that have been implemented and that con- business. Despite this, these businesses are very promising
Committee. tinue to be developed include: because human beings and civilization cannot be separated
TEMPO OMBUDSMAN COMMITTEE In the company, the corporate secretary has functions and Openness and the provision of up-to-date information not from data and information that is up to date. This is espe-
The Tempo Ombudsman Committee has carried out its du- roles determined by the Stock Exchange authority, including: only for the interests of investors and the stock exchange, cially true with the shrinking distances between nations as a
ties well in the eight years since it was established. The main Ensuring clear compliance with all applicable laws and reg- but also within the company, from the lowest levels to top result of advances in communications technology.
duty of this independent committee is to act as a bridge ulations related to the Company’s business activities. level management. Intense competition between publishing and press com-
between readers and news sources who have objections to Acting as a liaison officer between the Stock Exchange au- Organization of the RUPS and compilation of the Company panies is also unavoidable because of the increasing public
journalistic products from the Tempo Media Group (Tempo thority and the Company. Annual Reports in line with the provisions from the OJK and need for data and information that is up to date. This intense
Magazine, Koran Tempo and Tempo.co). As well as this, the Organizing General Meetings of Shareholders and ensuring the stock exchange authority. competition increases the risk within companies in the pub-
Ombudsman reviews all Tempo Media Group products to en- issues related to company shares are handled correctly for in- Continuous checking of every company document for ac- lishing and press sectors. As well as this, there are also other
sure the journalistic products published are produced in line ternal needs though as well as those of external parties such countability and legality. factors that have an impact on corporate risk:
with journalistic standards. Tempo has always been open to as the Financial Services Authority (OJK) and the Indonesian Good corporate governance is implemented through
1. Competition with visual and electronic media (online
criticism and inputs, and responds to them seriously. Stock Exchange (BEI). working mechanisms of the Company organs, namely the
news).
Throughout 2023, the Ombudsman continuously worked Providing suggestions and views to management regarding Board of Commissioners and the Directors, and is carried
hard in the discharge of its duties. The committee respond- the rules and regulations relating to capital markets and oth- out through processes of coordination, consultation and 2. The economic situation.
ed to a number of inputs, criticisms and protests from read- er organizations. control through meetings of the Board of Commissioners 3. Risks of fluctuations in the value of foreign currency.
ers, especially those sent in the form of readers’ letters or Ensuring good communication and relationships between and the Directors. As well as this, the principles of transpar-
conveyed directly to members of the Tempo team. The com- the Company and shareholders, the government and the ency, accountability, responsibility, independence and fair- 4. Government regulations and policies.
mittee examines the writing in question, provides clarifica- public in order to achieve corporate aims. ness (TARIF) are applied. 5. The conduct of stakeholders and businesspeople relat-
tions and hands over the results of these to the leadership of Providing information needed by corporations related to ed to news.
the relevant media. Company performance and ensuring the implementation of TARIF means: Other factors important to companies in the media or
The Ombudsman recommends the best steps to be taken the principles of good corporate governance. press sector are lawsuits or demands from readers or oth-
by the leadership of the media, including recommending Learning about updates regarding Directors’ decisions by TRANSPARENCY er parties that are non-shareholders. This is understandable
sanctions to those responsible if it is proved that there are attending Directors’ meetings and compiling minutes of Di- Maintaining objectivity in the running of the business, because the main product of the press is data and informa-
serious problems with the writing, naturally after giving the rectors’ meetings. the Company must provide information that is material and tion, which is sometimes seen from a different viewpoint by
right of explanation to the person concerned. Acting for and in the name of the Company as an official relevant in a way that is easy for stakeholders to access and readers or news sources. It is these differences that can lead
representative in relations with outside parties. understand. to problems, including legal action.
ETHICS COMMITTEE All duties and responsibilities are carried out in a way that In facing these risks, especially the legal risk as a result of
With the existence of a Tempo Journalistic Code of Ethics is open and in line with the principles of meritocracy. Every differing viewpoints between the editorial team and readers
and in accordance with the mandate of the Corporate Joint INTERNAL AUDIT individual and work unit is given the same rights and obliga- or news sources regarding a news item, the Company prior-
Working Agreement, an Ethics Committee was established Administratively, the function of Internal Audit is carried tions, including in the determination of rewards for achieve- itizes resolution in line with the journalistic code of ethics
in 2013 tasked with investigating reports of alleged violations out by the Company, namely holding cross departmental co- ments carried out collectively and openly. and the Press Law as follows:
of ethics by Tempo journalists. ordination meetings so that the function of checks and bal-
66 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 67
Page 35
CORPORATE GOVERNANCE
Table of Implementation of Corporate Governance
1. Providing an opportunity for right of reply and correc- CORPORATE CULTURE Implementation
tion. The implementation of corporate culture begins with eval- No Principles and Recommendation
uating the Company’s vision and mission, which has been Full Partial Not yet
2. Prioritizing mediation through the Press Council.
the competitive advantage of the company throughout Tem-
3. Providing training in the journalistic code of ethics to po’s journey. The companies values are trusted, independent Increase the Value of Organizing a General Meeting of Shareholders (GMS)
Company journalists. and professional.
Trusted : Upholding integrity all speech and every
4. Presenting news produced through professional work
action.
practices. Voting technical procedures. V
Independent : Freedom of expression and respect for
diversity.
LEGAL PROBLEMS
Professional : Always working to the highest standards 1
In 2023, neither the company nor its subsidiaries were
of competency.
the subject of any legal proceedings. Presence of Directors&Board of Commissioners. V
After the Culture Team produced the Corporate Culture
Blueprint in 2012, in 2014 the corporate culture program
CODE OF ETHICS
moved on to the information stage so employees could more
Tempo, as a major media company in Indonesia, applies
quickly understand this change, and the corporate culture
the Journalistic Code of Ethics to all its journalists. As a pro- Minutes of GMS on the Web. V
concept was included in the reformulation of employee com-
fession that reports news to the public, reporters need a pro-
petencies.
fessional moral and ethical foundation as a guide to uphold-
In 2013, the core competencies were reformulated based
ing integrity, independence and professionalism.
on the established organizational values. These core compe- Improve the Quality of Public Company Communication with Shareholders or Investors
The Tempo Journalistic Code of Ethics, based on Board of
tencies are the basis for the provision of information about
Directors Decision Number 006/SK/Dirut-BHM/TIM/V/13, is
organizational conduct. Organizational conduct guidelines
Tempo’s commitment to providing the best journalistic out-
are a reference for all employees in their thoughts, actions
put at a time of increasing competition in the media indus- Communication Policy with Investors and Shareholders. V
and words. Consistency together with a strong commitment 2
try.
in implementing organizational conduct will result in a com-
The Tempo Journalistic Code of Ethics is part of good cor-
petitive advantage for the company.
porate governance, which is continually communicated to
The core competencies of Tempo are innovation, integ-
everyone from reporters to senior editors. Disclose the Communication policy to Investors and Shareholders on the Web. V
rity, cooperation, achievement orientation and a focus on
stakeholders. A dictionary of core competences has been
produced to clearly define the levels of competence and ex-
pectations of conduct. n Strengthening the Membership and Composition of the Board of Commissioners.
Determination of the number of members of the Board of Commissioners
V
considers the condition of the Public Company
3
The determination of the composition of the members of the Board of
Commissioners takes into account the diversity of expertise, knowledge and V
experience required.
Improving the Quality of Performing Duties and Responsibilities of the Board of Commissioners
Board of Commissioners’ policy to selfassess the performance of members of the
V
Board of Commissioners.
Board of Commissioners’ policy to selfassess the performance of members of the
V
Board of Commissioners through an Annual Report.
4
The Board of Commissioners has a policy related to the resignation of its
V
members.
The Committee that performs the Nomination and Remuneration function
develops a succession policy in the nomination process of members of the Board V
of Directors.
68 • • CHAPTER 6 Annual Report 2023 CHAPTER 6 Annual Report 2023 • • 69
Page 36
CORPORATE GOVERNANCE
Implementation
No Principles and Recommendation
Full Partial Not yet
Strengthening the Membership and Composition of Directors.
Determination of the number of members of the Board of Directors considers
V
the condition of the Public Company and its effectiveness in decision making.
5
Members of the Board of Directors who are in charge of accounting or finance
V
have expertise and / or knowledge in accounting
Improving the Quality of Performing Duties and Responsibilities of Directors
The Board of Directors has a selfassessment policy to assess the performance of
V
the Directors..
6
The self-assessment policy to assess the performance of the Directors is
V
disclosed through an annual report..
The Board of Directors has a policy related to the resignation of members of the
V
Board of Directors when involved in financial crimes.
Improve Corporate Governance Aspects through Stakeholder Participation
Public Company has a policy of preventing insider trading V
Public Company has a policy regarding the selection and improvement of the
V
ability of suppliers or vendors.
7
Public Company has a policy about fulfilling the rights of creditors. V
Public Company has a whistleblowing system policy. V
Public Company has a policy of providing long-term incentives to Directors and
V
employees.
Improving the Implementation of Information Disclosure.
Public Company utilizes the use of information technology more broadly in
V
addition to Website as a medium of information disclosure.
8
The Public Company Annual Report reveals that the final beneficial owner in the
V
ownership of the Public Company shares is at least 5 percent (five percent).
70 • • CHAPTER 6 Annual Report 2023
Page 37
CHAPTER 7
Social and
Environmental
Responsibility
S
ocial and environmental responsibility is an
obligation for companies whose business ac-
tivities are related to natural resources. This
obligation is laid down in Law No. 40/2007
on Limited Companies and Government
Regulation No. 47/2012 on Social and Envi-
ronmental Responsibility for Limited Com-
panies.
This Company operates in the publishing and printing and SMK students through training using devices to make
sector, which is related to the utilization of a natural resource, podcasts, and also the provision of training for public PT TEMPO INTI MEDIA TBK
namely paper. Social and environmental responsibility is speaking, as well as in making interesting and interactive DAN ENTITAS ANAK/ AND SUBSIDIARIES
implemented by the company in line with the Company’s presentations. This training includes practical activities for
Vision, namely “To be a reference point in the endeavor to participants.
increase people’s freedom to think and express opinions as Asides training related to writing, Tempo Polytechnic, LAPORAN KEUANGAN KONSOLIDASIAN
well as to build a civilization that respects intelligence and which has an international marketing study program, has UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
diversity.” also organized training in digital marketing. In this modern
Working with Tempo Polytechnic, the Company has era, knowledge and understanding of digitalization in 31 DESEMBER 2023
implemented a number of social and environmental all aspects of life is a must. Tempo polytechnic is working BESERTA LAPORAN AUDIT INDEPENDEN
responsibility programs focusing on capacity building together with the company’s digital team to help prepare
and increasing people’s knowledge and awareness of the these SMA and SMK students to navigate an increasingly
importance of accurate and responsible information. This digitalized life. CONSOLIDATED FINANCIAL STATEMENTS
training was organized to improve the writing skills of As well as this, the Tempo Polytechnic Press Community FOR THE YEAR ENDED
students at Senior High Schools (SMA) and Senior Vocational (KORSTE) succeeded in obtaining a fact checking project DECEMBER 31, 2023
Schools (SMK), including those related to digitalization. from ANNIE School Net. In this project, the Tempo fact
SMA and SMK students were the targets of the company checking team provides training and support for students. WITH INDEPENDENT AUDITORS' REPORT
social and environmental responsibility program together PT Infomedia Digital, a company subsidiary, has long had a
with Tempo Polytechnic because they are one segment of fact checking channel on Tempo.co.
society who will in the future be exposed to information and With these activities, Tempo Polytechnic students who
digitalization. are members of KORSTE implement a fact checking process
The social environmental responsibility program was in four stages. First, students have to examine publicly
designed based on the low interest of reading in Indonesia. available information, both from sources are credible and
This was demonstrated by the World’s Most Literate Nations those that are not. Secondly, they decide which information
Research Ranking carried out by Central Connecticut State they will verify to determine whether it is a hoax or not.
university in 2016, which showed that Indonesia was ranked In the third stage of this process, students find supporting
60 out of 61 nations. information from a number of sources, including from the
Despite this low interest in reading, based on research by Internet, the mass media and opinions of experts, and then
Semiocast, an independent body based in Paris, Indonesia is write a summary of their fact checking activities presenting
ranked number 5 in the world for the level of social media supporting evidence. Finally, the results of their fact
chatter. Jakarta is the chattiest city in cyberspace because of checking are published in a previously agreed form.
the intense tweet activity all day long, from Twitter accounts On December 2, 2023, ANNIES announced that Tempo
based in the Indonesian capital. The number of tweets Polytechnic had been chosen to be one of 14 educational
posted by Jakartans even exceeds those from the citizens of institutions in Asia to run the fact checking project. This
Tokyo or New York. project is the first time for TEMPO Polytechnic to establish a
This low interest in reading and poor writing skills could professional and credible news reporting team.
be dangerous because these people will find it difficult to Routine company activities such as giving idul fitri gifts to
distinguish which content is good, polite and not a hoax. people living near the tempo building as well as donating
As a result, these teenagers might produce content simply sacrificial animals to people living near the tempo building
so that it goes viral, without considering the negative side. ( jakarta) and wisma tempo sirnagalih (bogor) as well as
However, their writing could be about good things on social selling cheap cooking oil and handing out korans together
media, rather than merely producing content for the sake of with the sinar mas group will continue as a form of corporate
going viral. social responsibility to local people. n
Tempo Polytechnic is also trying to stir creativity in SMA
72 • • CHAPTER 7 Annual Report 2023
Page 38
The original financial statements
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK/ AND SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Pages
Surat Pernyataan Direksi Director’s Statement Letter
Laporan Auditor Independen Independent Auditors' Report
Laporan Keuangan Konsolidasian – Untuk Tahun Consolidated Financial Statements
Yang Berakhir Pada Tanggal For The Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
Laporan Posisi Keuangan Konsolidasian 1-3 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan 4-5 Consolidated Statements of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 6 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 7 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 8-101 Notes to The Consolidated Financial Statements
******************
Page 39
Page 40
Page 41
Page 42
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF FINANCIAL
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF FINANCIAL
KONSOLIDASIAN (lanjutan) POSITION (continued)
KONSOLIDASIAN POSITION
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, Catatan/ December 31, December 31, Catatan/ December 31,
2023 Notes 2022 2023 Notes 2022
ASET ASSETS LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Aset Lancar Current Assets LIABILITAS LIABILITIES
Kas dan setara kas 8.247.534 2g,2p,5,32 7.408.071 Cash and cash equivalents
Piutang usaha Trade receivables Liabilitas Jangka Pendek Short-Term Liabilities
Pihak ketiga - neto 94.568.914 6,31a,32 72.578.421 Third parties - net Utang bank jangka pendek 29.910.195 16,31d,32 36.272.923 Short term bank loans
Pihak berelasi 2.587.006 3d,6,31a,32 2.636.378 Related parties Utang usaha Trade payables
Piutang lain-lain Other receivables pihak ketiga 33.343.831 14,31d,32 19.603.847 third parties
Pihak ketiga - neto 6.950.000 7,30,32 6.950.000 Third parties - net Pihak berelasi - 3d,14,31d,32 1.117.455 Related parties
Pihak berelasi 19.120.675 3d,29b,31a,32 19.120.675 Related parties Utang lain-lain Other payables
Persediaan - neto 36.835.619 2h,8,32 23.768.426 Inventories - net Pihak berelasi 740.749 3d,29b,30,32 7.907.137 Related parties
Pajak dibayar dimuka 16.967.943 2t,19a,32 13.343.986 Prepaid tax Utang jangka panjang yang jatuh tempo Long-term liabilities maturing
Aset lancar lainnya 30.146.497 2i,9,32 30.957.323 Other current assets dalam satu tahun within one year
Utang bank 3.900.000 16,31d,32 2.760.000 Bank loan
Jumlah Aset Lancar 215.424.188 176.763.280 Total Current Assets
Utang pajak 31.968.567 2t,19b 25.881.966 Taxes payable
Biaya yang masih harus dibayar 25.015.964 17,31d,32 15.103.186 Accrued expenses
Aset Tidak Lancar Non-Current Assets
Uang muka diterima 19.573.527 18 10.233.797 Advances received
Investasi pada entitas asosiasi dan Investments in associates and
penyertaan modal 3.582.414 3c,10,32 5.668.431 capital investment Jumlah Liabilitas Jangka Pendek 144.452.833 118.880.311 Total Short-Term Liabilities
Aset tetap – neto 65.916.918 2j,11 70.673.921 Property and equipment - net
Properti investasi – neto 88.414.998 2l,12 89.889.740 Investments property - net Liabilitas Jangka Panjang Long -Term Liabilities
Aset pajak tangguhan 40.788.867 2t,19c 36.790.788 Deferred tax assets Utang jangka panjang setelah dikurangi Long-term liabilities after deducting
Aset tidak lancar lainnya 7.079.559 13,32 370.769 Other non-current assets bagian jatuh tempo dalam satu tahun the portion due within one year
Utang bank 25.658.024 16,31d,32 29.558.023 Bank loan
Jumlah Aset Tidak Lancar 205.782.756 203.393.649 Total Non-Current Assets
Utang lain-lain Other payables
JUMLAH ASET 421.206.944 380.156.929 TOTAL ASSETS Pihak ketiga 2.965.442 15,31d,32 3.418.868 Third parties
Pihak berelasi 12.682.500 29b,30,32 10.293.264 Related parties
Liabilitas imbalan pasca kerja 25.874.925 2o,20 27.274.926 Post-employment benefits liabilities
Jumlah Liabilitas Jangka Panjang 67.180.891 70.545.081 Total Long -Term Liabilities
JUMLAH LIABILITAS 211.633.724 189.425.392 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial
yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the Consolidated
yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the consolidated
dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements.
dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements.
-2-
-1-
Page 43
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF FINANCIAL
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
KONSOLIDASIAN (lanjutan) POSITION (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/
December 31, Catatan/ December 31,
2023 Notes 2022
2023 Notes 2022
PENDAPATAN USAHA 216.764.616 2q,24 211.097.821 OPERATING REVENUES
EKUITAS EQUITY
BEBAN POKOK PENDAPATAN (132.011.868) 2q,25 (134.068.979) COST OF REVENUES
Ekuitas yang dapat Equity attributable
diatribusikan kepada pemilik - to Equity attributable
LABA KOTOR 84.752.748 77.028.843 GROSS PROFIT
Entitas induk Parent company
Modal dasar – nilai nominal Rp100 Capital stock - par value Rp100
Beban pemasaran dan penjualan (40.008.009) 2q,26 (37.903.148) Marketing and selling expenses
(nilai penuh) per lembar saham (full amount) per share,
Beban umum dan administrasi (42.198.341) 2q,26 (36.738.832) General and administrative expenses
sejumlah 2.400.000.000 lembar authorized capital
Pendapatan operasional lain 6.455.383 2q,27 1.006.915 Other operation income
saham, Modal dasar ditempatkan 2,400,000,000 shares,
Beban operasional lain (2.342.428) 2q,27 (1.253.052) Other operation expenses
dan disetor penuh sejumlah Capital issued and fully
1.058.333.250 lembar saham 105.833.325 21 105.833.325 paid 1,058,333,250 shares
LABA USAHA 6.659.353 2.140.726 OPERATING PROFIT
Tambahan modal disetor 123.432.102 21 109.017.459 Additional paid-in capital
Saldo laba (rugi) Retained earnings (loss)
Bagian laba - entitas asosiasi - 2q,29 1.223.517 Profit shares - associates
Telah ditentukan penggunaannya 1.600.000 1.600.000 Appropriated
Pendapatan keuangan 459.559 2q,28 81.011 Finance income
Belum ditentukan penggunaannya (44.236.262) (43.586.246) Unappropriated
Beban keuangan (7.997.151) 2q,28 (8.370.553) Finance expenses
Komponen ekuitas lainnya 12.082.450 11.826.429 Other equity components
Sub-jumlah 198.711.615 184.690.967 Sub-total LABA (RUGI) SEBELUM PAJAK PROFIT (LOSS) BEFORE
Kepentingan nonpengendali 10.861.605 22 6.040.570 Non-controlling interests PENGHASILAN (878.239) (4.925.299) INCOME TAX
JUMLAH EKUITAS 209.573.220 190.731.537 TOTAL EQUITY MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT
PENGHASILAN – BERSIH (EXPENSES) - NET
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND Kini (1.661.262) 19c (1.552.182) Current tax
EKUITAS 421.206.944 380.156.929 EQUITY Tangguhan 3.775.327 2t,19c 3.452.043 Deferred tax
2.114.065 1.899.861
LABA (RUGI) BERSIH TAHUN NET PROFIT (LOSS) FOR THE
BERJALAN 1.235.826 (3.025.438) CURRENT YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the Consolidated
yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the Consolidated dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements.
dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements.
-4-
-3-
Page 44
LAIN
DASAR
KEPADA:
(rupiah penuh)
KOMPREHENSIF
Pemilik Entitas induk
Pemilik Entitas induk
Pos-pos yang tidak akan
direklasifikasi ke laba rugi
Kepentingan nonpengendali
Kepentingan nonpengendali
LABA (RUGI) PER SAHAM
LABA (RUGI) YANG DAPAT
Keuntungan (kerugian) aktuaria
DIATRIBUSIKAN KEPADA:
LABA (RUGI) KOMPREHENSIF
JUMLAH LABA (RUGI) BERSIH
PENGHASILAN KOMPREHENSIF
YANG DAPAT DIATRIBUSIKAN
DAN ENTITAS ANAK
31 Desember 2023 dan 2022
PT TEMPO INTI MEDIA TBK
2023
Untuk Tahun Yang Berakhir Pada Tanggal
yang merupakan bagian yang tidak terpisahkan
KOMPREHENSIF LAIN KONSOLIDASIAN
1.512.446
1.161.882
1.235.826
1.512.446
0,86
350.564
329.965
905.861
276.620
276.620
LAPORAN LABA RUGI DAN PENGHASILAN
Lihat Catatan atas Laporan Keuangan Konsolidasian
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
dari Laporan Keuangan Konsolidasian secara keseluruhan.
-5-
Notes
Catatan/
2022
365.056
353.068
1.853.572
1.853.572
(3,19)
(1.171.867)
(1.536.922)
(3.025.438)
(3.378.506)
(1.171.867)
For The Year Ended
Financial Statements.
AND SUBSIDIARIES
December 31, 2023 and 2022
PT TEMPO INTI MEDIA TBK
AND OTHER COMPREHENSIVE INCOME
See accompanying Notes to the Consolidated Financial
Statements which are an integral part of the Consolidated
(Expressed in thousands of Rupiah, unless otherwise stated)
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
Owners of the parent Entity
Owners of the parent Entity
Actuarial gains (loss)
(full amount)
INCOME (LOSS)
PROFIT (LOSS)
reclassified to profit or loss
INCOME
PER SHARES
Non-controlling interests
ATTRIBUTABLE TO:
Non-controlling interests
ATTRIBUTABLE TO:
OTHER COMPREHENSIVE
Items that would never be
included herein are in Indonesian language.
BASIC INCOME (LOSS)
TOTAL COMPREHENSIVE NET
The original financial statements
NET INCOME (LOSS)
NET COMPREHENSIF
The original financial statements
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Ekuitas
yang dapat
Saldo laba (rugi) diatribusikan
Modal Retained earnings (loss) Komponen kepada entitas Kepentingan
Ditempatkan dan Tambahan Telah Belum ekuitas induk/ Equity Nonpengendali/
Disetor Penuh/ Modal Disetor/ ditentukan ditentukan lainnya/ attributable to Non-
Catatan/ Issued and Fully Addition Paid- penggunaannya/ penggunaanya/ Other equity owners of the Controlling Jumlah Ekuitas/
Notes Paid Capital in Capital Appropriated Unappropriated components parent Intrests Total Equity
Saldo, 01 Januari 2022 21 105.833.325 109.017.459 1.500.000 (40.107.740) 9.984.845 186.227.889 5.675.514 191.903.403 Balance as of January 1, 2022
Pembentukan cadangan umum - - 100.000 (100.000) - - - - Establishment of general reserives
Keuntungan (kerugian) aktuaria - - - - 1.841.584 1.841.584 11.988 1.853.572 Actuarial profit (loss)
Laba (rugi) bersih tahun berjalan - - - (3.378.506) - (3.378.506) 353.068 (3.025.438) Net loss for the year
Saldo, 31 Desember 2022 21 105.833.325 109.017.459 1.600.000 (43.586.246) 11.826.429 184.690.967 6.040.570 190.731.537 Balance as of December 31, 2022
Agio saham - 14.414.643 - - - 14.414.643 - 14.414.643 Premium shares
Penyesuaian atas Adjustment for
perubahan kepemilikan pada changes in ownership of
entitas asosiasi - - - (1.555.877) - (1.555.877) 4.470.471 2.914.594 associated entities
Keuntungan (kerugian) aktuaria - - - - 256.021 256.021 20.599 276.620 Actuarial profit (loss)
Laba (rugi) bersih tahun berjalan - - - 905.861 - 905.861 329.965 1.235.826 Net loss for the year
Saldo, 31 Desember 2023 21 105.833.325 123.432.102 1.600.000 (44.236.262) 12.082.450 198.711.615 10.861.605 209.573.220 Balance as of December 31, 2023
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial
yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the Consolidated
dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements.
-6-
Page 45
The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS KONSOLIDASIAN STATEMENTS
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Years Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/ 1. UMUM 1. GENERAL
2023 Notes 2022
a. Pendirian Entitas dan Informasi Umum a. Establishment and general information
Arus Kas Dari Aktivitas Operasi Cash Flow From Operating Activities PT Tempo Inti Media Tbk (“Entitas”), dahulu bernama PT Tempo Inti Media Tbk (“The Entity”) formerly PT
Penerimaan dari pelanggan 242.730.376 225.132.545 Cash received from customers PT Arsa Raya Perdana, didirikan berdasarkan Akta No. Arsa Raya Perdana was established in Jakarta based on
Penjualan barang sisa 838.068 1.041.594 Sales of scrap 77 tanggal 27 Agustus 1996 yang dibuat dihadapan the Deed No. 77 by Sulaimansjah, SH., dated August 27,
Pembayaran kas pada karyawan Cash paid to employees and Sulaimansjah, SH., Notaris di Jakarta. Akta pendirian ini 1996. The Deed was approved by Minister of Law and
dan pemasok (234.851.655) (223.725.463) suppliers telah disahkan Menteri Kehakiman Republik Indonesia Human Rights of the Republic of Indonesia in his
Pembayaran bunga pinjaman (7.036.102) (7.166.031) Cash paid loan interest berdasarkan surat keputusan No. C2-535.HT.01.01- Decision Letter No. C2-535.HT.01.01-TH.1998 dated
Pembayaran pajak penghasilan (3.882.157) (928.050) Payments of income taxes TH.1998 tanggal 4 Februari 1998 dan telah diumumkan February 4, 1998 and was published in State Gazzete of
Pendapatan lainnya 363.683 51.476 Others revenue dalam Berita Negara Republik Indonesia No. 61 tanggal The Republic of Indonesian No. 61 dated July 31, 1998,
31 Juli 1998, Tambahan No. 4322. Addition No. 4322.
Arus Kas Bersih Diperoleh dari Net Cash Flows Provided by
(Digunakan) untuk Aktivitas (Used in) Operating
Anggaran Dasar Entitas telah mengalami beberapa kali The Entity’s Articles of Association had been amended
Operasi (1.837.787) (5.593.929) Activities
perubahan. Perubahan terakhir berdasarkan akta No. 8 several times. The last changed based on by Notarial
Arus Kas Dari Aktivitas Investasi Cash Flows From Investing Activities tanggal 6 Agustus 2019 yang dibuat di hadapan Fathiah Deed No. 8 dated August 6, 2019 of Fathiah Helmi, SH., a
Perolehan aset tetap (312.535) 11 (946.767) Acquisition of property and equipment Helmi, SH. notaris di Jakarta, mengenai perubahan public notary in Jakarta, regarding the change in the
Obligasi 2.635.763 - Bond Anggaran Dasar tersebut telah mendapat pengesahan dari Company’s Articles of Association has been approved by
Penjualan saham anak usaha 5.000.000 - Sale of subsidiary shares Menteri Hukum dan Hak Asasi Manusia Republik Ministry of Justice and Human Rights of the Republic of
Penerimaan deviden 351.000 - Receipt of dividends Indonesia dengan surat keputusan No. AHU- Indonesia in its Decision Letter No. AHU-
0067122.AH.01.02.Tahun 2019 tanggal 9 September 0067122.AH.01.02.Tahun 2019 dated September 9, 2019.
Arus Kas Bersih Diperoleh dari Net Cash Flows Provided by 2019.
(Digunakan ) untuk Aktivitas (Used in) Investing
Investasi 7.674.228 (946.767) Activities Surat Izin Usaha Perdagangan (SIUP) untuk melakukan Trading Business License (SIUP) to conduct trading
kegiatan usaha perdagangan besar, alat tulis dan barang business activities, stationery and printed matter
Arus Kas Dari Aktivitas Pendanaan Cash Flows From Financing Activities cetakan (koran / majalah) serta jasa periklanan dan unit (newspapers / magazines) and advertising services and
Penambahan utang bank jangka pendek (6.359.633) 16 6.032.220 Addition of short-term bank loans pelaksanaan pelayanan terpadu satu pintu kota one-stop integrated service implementation unit of the
Pembayaran utang bank jangka panjang (2.760.000) 16 (3.360.000) Payment of long-term bank loans administrasi Jakarta Selatan No. 1152/24.IPB.7/31.74/- administrative city of South Jakarta No.
Penerimaan (pembayaran) pinjaman Receipt (payment) of due to 1.824.27/e/2017. 1152/24.IPB.7/31.74/-1.824.27/e/2017.
dari pihak ketiga 2.671.128 29b - third parties
Penerimaan (pembayaran) pinjaman Receipt (payment) of due to Entitas juga telah mendapatkan Nomor Induk Berusaha The Entity has also obtained a Business Identification
dari pihak berelasi (63.833) 29b (1.985.659) related parties (NIB) No. 9120208431821 yang dikeluarkan oleh Number (NIB) No. 9120208431821 issued by the Institute
Lembaga Pengelola dan Penyelenggara OSS (One Single for Managing and Providing OSS (One Single
Arus Kas Bersih Diperoleh dari Net Cash Flows Provided by
Submission) . Submission).
(Digunakan untuk) Aktivitas (Used in) Financing
Pendanaan (6.512.338) 686.561 Activities Berdasarkan Akta No. 17 tanggal 15 April 2004 yang Based on Deed No. 17 April 15, 2004 of Fathiah Helmi,
Kenaikan (Penurunan) Bersih Increase (Decrease) In dibuat dihadapan Fathiah Helmi, SH , notaris di Jakarta, SH., a public notary in Jakarta, the Entity granted the
Kas dan Setara Kas (675.897) (5.854.135) Cash and Cash Equivalent Entitas menghibahkan jasa penerbitan Majalah Tempo Indonesian edition of Tempo Magazine publishing
edisi Bahasa Indonesia kepada PT Tempo Inti Media services to PT Tempo Inti Media Harian (a subsidiary).
Kas dan Setara Kas Cash and Cash Equivalent Harian (Entitas anak).
Awal Tahun 7.408.071 5 13.262.206 At The Beginning of Year
Berdasarkan Akta No. 11 tanggal 25 Januari 2017 yang Based on Deed No. 11 January 25, 2017 of Tatyana
Dampak konsolidasi anak usaha 1.515.360 Impact of subsidiary consolidation dibuat dihadapan Tatyana Indrati Hasjim, SH, mengenai Indrati Hasjim, SH., regarding the domain sale and
Kas dan Setara Kas Cash and Cash Equivalent perjanjian jual beli domain. Entitas menjual sejumlah purchase agreement. The Entity sells a number of
Akhir Tahun 8.247.534 5 7.408.071 At The End of Year domain antara lain Tempo.co (d/h Tempo Interaktif), domains including Tempo.co (d/h Tempo Interaktif),
Tempo.id kepada PT Info Media Digital (Entitas anak Tempo.id to PT Info Media Digital (a subsidiary). Since
usaha). Sejak saat itu Entitas hanya menerbitkan Majalah then the Entity has only published the English edition of
Tempo edisi bahasa Inggris. Tempo Magazine.
Lihat Catatan atas Laporan Keuangan Konsolidasian See accompanying Notes to the Consolidated Financial Sesuai dengan pasal 3 Anggaran Dasar Entitas, ruang Based on Article 3 of the Entity’s Article of Association,
yang merupakan bagian yang tidak terpisahkan Statements which are an integral part of the Consolidated lingkup kegiatan Entitas terutama bergerak dalam bidang- the scope of its activities to engange in fields of printing,
dari Laporan Keuangan Konsolidasian secara keseluruhan. Financial Statements. bidang percetakan, periklanan, jasa, perdagangan dan advertising, services, trade and marketing.
pemasaran.
-8-
-7-
Page 46
The original financial statements
included herein are in Indonesian language. The original financial statements
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL DAN ENTITAS ANAK AND SUBSIDIARIES
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
31 Desember 2023 dan 2022 December 31, 2023 and 2022 Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Entitas dan Informasi Umum (lanjutan) a. Establishment and general information (Continued)
c. Dewan Komisaris, Direksi, Komite Audit dan c. Board of Commissioners, Directors, Audit Committee
Entitas memulai kegiatan usahanya secara komersial The Entity started its commercially business activities in Karyawan (lanjutan) and Employees (continued)
pada bulan Oktober 1998 yang berdomisili di Jl. October 1998 that domiciled in Jl. Palmerah Barat No. 8
Palmerah Barat No. 8 Kebayoran Lama, Jakarta Selatan. Kebayoran Lama, Jakarta Selatan. Berdasarkan Surat Berita Acara Rapat Umum Pemegang Based on the Minutes of Extraordinary General Meeting
Saham Luar Biasa (RUPSLB) No. 23 tanggal 12 Juli of Shareholders No. 23 dated July 12, 2021 the
Pada tanggal 31 Desember 2023 dan 2022, pemegang As of December 31, 2023 and 2022, the controlling 2021 susunan Dewan Komisaris dan Direksi Entitas pada composition of the Board of Commissioners and
saham terbesar Entitas adalah PT Grafiti Pers yang interest of the Entity is PT Grafiti Pers which has 24,28% 31 Desember 2022 adalah sebagai berikut: Directors of the Entities as at December 31, 2022 as
memiliki saham sebesar 24.28% (catatan 21). of stock (note 21). follows:
b. Penawaran umum b. Public offerings 31 Desember / December 31
2022 / 2022
Pada tanggal 6 Desember 2000 Entitas memperoleh On December 6, 2000, the Entity obtained the Notice of Dewan Komisaris Board of Commisioners
pernyataan efektif dari ketua Badan Pengawas Pasar effectivity from the chairman of Capital Market Komisaris Utama Goenawan Susatiyo Mohamad President Commissioner
Modal (BAPEPAM), sekarang Otoritas Jasa keuangan Supervisory Agency (BAPEPAM), currently the Indonesia Komisaris Independen Leonardi Kusen Independent Commissioner
(OJK) dengan surat No. S-3584/PM/2000 untuk Financial Authority (OJK) in its letter No. S- Komisaris Independen Kristianto Indrawan Independent Commissioner
melakukan penawaran umum perdana kepada masyarakat 3584/PM/2000 for its Initial Public Offering (IPO) of Komisaris Yohannes Henky Wijaya Commissioner
atas 125.000.000 saham Entitas dengan nilai nominal 125,000,000 shares with nominal value of Rp100 (full Komisaris Bambang Harymurti Commissioner
Rp100 (nilai penuh) per saham dan harga penawaran amount) per shares at an offering price of Rp300 (full
Rp300 (nilai penuh) per saham. amount) per share. Susunan Dewan Komisaris dan Direksi Entitas pada 31 The composition of the Board of Commissioners and
Desember 2023 dan 2022 adalah sebagai berikut: Directors of the Entities as at December 31, 2023 and
Pada tanggal 28 Desember 2017 Entitas memperoleh On December 28, 2017 the Entity obtained an effective (lanjutan) 2022 as follows: (continued)
pernyataan efektif dari Otoritas Jasa Keuangan (OJK) statement from the Otoritas Jasa Keuangan (OJK) in
31 Desember / December 31
dengan surat No. S-475/D.04/2017 untuk melakukan letter No. S-475/D.04/2017 to conduct a limited public
2023 dan 2022 / 2023 and 2022
penawaran umum terbatas I dengan Hak Memperoleh offering I with Pre-emptive Rights of 333,333,250 Entity
Direksi Board of Directors
Efek Terlebih Dahulu atas 333.333.250 saham Entitas shares with a nominal value of Rp100 per share and an
Direktur Utama Arif Zulkifli President Director
dengan nilai nominal Rp100 per saham dan harga offering price of Rp300 per share.
Direktur Meiky Sofyansyah Directors
penawaran Rp300 per saham.
Direktur Sebastian Kinaatmaja Directors
Direktur Budi Setyarso Directors
c. Dewan Komisaris, Direksi, Komite Audit dan c. Board of Commissioners, Directors, Audit Committee
Karyawan and Employees
Komite Audit Audit Committee
Dewan Komisaris, Direksi, Komite Audit Board of Commissioners, Directors, Audit Berdasarkan Keputusan Dewan Komisaris No. Based on the Board of Comissioners Decision No.
002/SK/Komut-GM/TIM/XII/20 tanggal 7 Desember 002/SK/Komut-GM/TIM/XII/20 dated December 7, 2020
Berdasarkan Akta No. 9 tanggal 9 Mei 2023 yang dibuat Based on Deed no. 9 dated May 9, 2023 which was made 2020 susunan Komite Audit pada 31 Desember 2023 dan the composition of the Audit Committee as at December
dihadapan Fathiah Helmi, SH, notaris di Jakarta. before Fathiah Helmi, SH, notary in Jakarta. The 2022 adalah sebagai berikut: 31, 2023 and 2022 are as follows:
Susunan Dewan Komisaris dan Direksi Entitas pada 31 composition of the Entity's Board of Commissioners and
Desember 2023 adalah sebagai berikut: Directors as of December 31, 2023 is as follows: Komite Audit Audit Committee
Ketua Leonardi Kusen Chairman
31 Desember / December 31 Anggota Kristianto Indrawan Members
2023 / 2023 Anggota Herry Hernawan Members
Dewan Komisaris Board of Commisioners
Komisaris Utama Goenawan Susatiyo Mohamad President Commissioner Sejak tahun 2005, Dewan Komisaris dan Direksi Entitas Since 2005, the Entity’s Board of Commissioners and
Komisaris Independen Leonardi Kusen Independent Commissioner menerima gaji dan imbalan lainnya melalui PT Tempo Directors received salary and other remuneration
Komisaris Independen C Paul Tehusijarana Independent Commissioner Inti Media Harian (Entitas anak). Gaji dan kompensasi through PT Tempo Inti Media Harian (the Subsidiaries).
Komisaris Kristianto Indrawan Commissioner lainnya kepada Komisaris dan Direksi Entitas pada Salaries and other compensation to Commissioners and
Komisaris Bambang Harymurti Commissioner tanggal 31 Desember 2023 dan 2022 masing-masing Directors Entities in December 31, 2023 and 2022
sejumlah Rp4.918.570 dan Rp4.610.448. amounting to Rp4.918.570 and Rp4,610,448, respectively.
-9-
- 10 -
Page 47
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur Grup (lanjutan) e. The Group structure (continued)
c. Dewan Komisaris, Direksi, Komite Audit dan c. Board of Commissioners, Directors, Audit Committee
Karyawan (lanjutan) and Employees (continued)
Persentase kepemilikan/ Jumlah aset sebelum eliminasi
Tahun percentage of ownship Total assets before elimination
operasi/ 31 Des/ 31 Des/ 31 Des / 31 Des /
Jumlah rata-rata karyawan Entitas pada 31 Desember The Entity had an average total number of employees in Kegiatan Usaha Kedudukan Operating Dec 31, Dec 31, Dec 31, Dec 31,
2023 dan 2022 masing-masing adalah 10 dan 14 December 31, 2023 and 2022 amounting to 10 and 14 Business activities Domicile year 2023 2022 2023 2022
karyawan. employees, respectively.
Entitas anak dengan kepemilikan tidak langsung melalui
d. Approval of consolidated financial statements PT Temprint/ Indirectly owned subsidiaries through PT Temprint
d. Persetujuan laporan keuangan konsolidasian
3. PT Top Global Jasa pengurusan Jakarta Belum 99,00% 99,00% 1.000.000 1.000.000
Laporan keuangan konsolidasian Entitas untuk tahun The consolidated financial statements of the Entity for the Logistik Transportasi/ Beroperasi /
(TGL) Transport Has Not been
yang berakhir 31 Desember 2023 telah diselesaikan dan year ended December 31, 2023 has been completed and
management services Operating
diotorisasi untuk diterbitkan oleh Direksi Entitas yang authorized for issued by the Board of Directors of the
bertanggung jawab atas penyusunan dan penyajian Entity who are responsible for the preparation and Entitas anak dengan kepemilikan tidak langsung melalui
laporan keuangan konsolidasian tersebut pada tanggal presentation of the consolidated financial statements on PT TIMH/ Indirectly owned subsidiaries through PT TIMH
28 Maret 2024. March 28, 2024.
1. PT Info Media Jual beli koran digital Jakarta 2017 85,00% 95,00% 76.328.499 59.906.442
Digital (IMD) majalah digital dan
e. Struktur Grup e. The Group structure
media digital /
Buying and selling
Dalam laporan keuangan konsolidasian ini, Entitas dan In these consolidated financial statements, the Entity and digital newspapers,
Entitas anak secara keseluruhan dirujuk sebagai “Grup”. its Subsidiaries are collectively referred to as the digital magazines and
“Group”. digital media
2. PT Tempo Inti Jasa Penyelenggara Jakarta 2013 70% 70,00% 32.392.162 27.660.515
Pada tanggal 31 Desember 2023 dan 2022, struktur Grup As of December 31, 2023 and 2022, the Group structure Media Impresario Konvensi dan dagang/
adalah sebagai berikut: are as follows: (TIMI) Organizer and trading
Persentase kepemilikan/ Jumlah aset sebelum eliminasi
Tahun percentage of ownship Total assets before elimination Entitas anak dengan kepemilikan tidak langsung melalui
operasi/ 31 Des/ 31 Des/ 31 Des / 31 Des / PT IMD/ Indirectly owned subsidiaries through PT IMD
Kegiatan Usaha Kedudukan Operating Dec 31, Dec 31, Dec 31, Dec 31,
1. PT Pusat Data Jasa pelatihan, Jakarta 2017 90,00% 90,00% 11.801.396 10.658.893
Business activities Domicile year 2023 2022 2023 2022
dan Analisa pengolahan data
Tempo riset,dan konsultasi/
Entitas anak dengan kepemilikan langsung/
(PDAT) Training services, data
Directly owned subsidiaries
processing research
1. PT Temprint Jasa Percetakan / Jakarta 1982 99,98% 99,98% 263.467.770 258.895.988 and consultancy
Printing services 2. PT Edutama Pendidikan/ Jakarta 2017 90,00% 90,00% 31.431.581 31.010.400
2. PT Tempo Inti Penerbit pers/ Jakarta 1996 99,99% 99,99% 118.962.722 107.626.791 Tempo Education
Media Harian Publishing press Integra
(ETI)
Entitas anak dengan kepemilikan tidak langsung melalui 3. PT Media Inti Jasa Penyiaran Jakarta 2017 97,00% 96,88% 4.431.533 3.693.324
PT Temprint/ Indirectly owned subsidiaries through PT Temprint Televisi Televisi/
Nusantara Television broadcasting
1. PT Temprint Perdagangan kertas/ Jakarta 2014 70,00% 70,00% 18.064.313 24.678.953 (MITN) services
Inti Niaga Paper trading
(TIN) 4. PT Rombak Multimedia/ Jakarta 2016 49,50% - 22.369.213 -
Pola Pikir Multimedia
2. PT Temprint Jasa building Jakarta 2015 99,00% 99,00% 1.211.707 1.189.206 (RPP)
Graha Delapan management /
(Temprint G8) Building management
Services
- 12 -
- 11 -
Page 48
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued) 1. UMUM (lanjutan) 1. GENERAL (continued)
e. Struktur Grup (lanjutan) e. The Group structure (continued) e. Struktur Grup (lanjutan) e. The Group structure (continued)
Persentase kepemilikan/ Jumlah aset sebelum eliminasi Persentase kepemilikan/ Jumlah aset sebelum eliminasi
Tahun percentage of ownship Total assets before elimination Tahun percentage of ownship Total assets before elimination
operasi/ 31 Des/ 31 Des/ 31 Des / 31 Des / operasi/ 31 Des/ 31 Des/ 31 Des / 31 Des /
Kegiatan Usaha Kedudukan Operating Dec 31, Dec 31, Dec 31, Dec 31, Kegiatan Usaha Kedudukan Operating Dec 31, Dec 31, Dec 31, Dec 31,
Business activities Domicile year 2023 2022 2023 2022 Business activities Domicile year 2023 2022 2023 2022
Entitas anak dengan kepemilikan tidak langsung melalui 5. PT Televisi Jasa Penyiaran Balikpapan Belum 99,00% 99,00% 2.500.000 2.500.000
PT RPP/ Indirectly owned subsidiaries through PT RPP Tempo Televisi/ Beroperasi
Balikpapan Television Sejak berdiri
1. PT Mencerdaskan Multimedia/ Jakarta 2018 51,00% - 10.942.408 -
broadcasting tahun 2014 /
Kehidupan Multimedia
services Has Not been
Bangsa
operating
(MKB)
Since its
Establishment
Entitas anak dengan kepemilikan tidak langsung melalui PT TIMI /
in 2014
Indirectly owned subsidiaries through PT TIMI
6. PT Televisi Jasa Penyiaran Batam Belum 99,00% 99,00% 2.500.000 2.500.000
1. PT Matair Jasa multimedia Jakarta 2015 99,00% 99,00% 9.563.473 10.584.265 Tempo Televisi/ Beroperasi
Rumah dan creative house/ Batam Television Sejak berdiri
Kreatif Multi media services broadcasting tahun 2014 /
(MRK) and creative house services Has Not been
2. PT Televisi Jasa Penyiaran Bandung Belum 99,00% 99,00% 2.500.000 2.500.000 operating
Tempo Televisi/ Beroperasi Since its
Bandung Television Sejak berdiri Establishment
broadcasting tahun 2014 / in 2014
services Has Not been
operating Entitas anak dengan kepemilikan tidak langsung melalui PT Temprint G8 /
Since its Indirectly owned subsidiaries through PT Temprint G8
Establishment
in 2014 1. PT Dunia Jasa teknologi Jakarta 2016 49,00% 49,00% 10.058.731 10.133.614
Idea Kreatif informasi/
3. PT Televisi Jasa Penyiaran Surabaya Belum 99,00% 99,00% 2.500.000 2.500.000
(DIK) Information
Tempo Televisi/ Beroperasi
technology
Surabaya Television Sejak berdiri
services
broadcasting tahun 2014 /
services Has Not been 2. PT Tempo Jasa perdagangan Jakarta Belum 55,00% 55,00% 125.000 125.000
operating Kreasi umum industry / Beroperasi
Since its Bersama Industrial general Sejak berdiri
Establishment (TKB) trading services tahun 2018 /
in 2014 Has Not been
operating
4. PT Televisi Jasa Penyiaran Yogyakarta Belum 99,00% 99,00% 2.500.000 2.500.000
Since its
Tempo Televisi/ Beroperasi
Establishment
Yogyakarta Television Sejak berdiri
in 2018
broadcasting tahun 2014 /
services Has Not been
operating
Since its
Establishment
in 2014
- 13 - - 14 -
Page 49
The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended 31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES
2. PENERAPAN PERNYATAAN STANDAR AKUNTASI 2. ADOPTION OF NEW AND REVISED STATMENTS
KEUANGAN ("PSAK") BARU DAN REVISI OF FINANCIAL ACCOUNTING STANDARDS a. Dasar pengukuran dan penyusunan laporan a Basis meansurement and preparation of consolidated
("PSAK") keuangan konsolidasian financial statements
a. Standar yang diterbitkan dan berlaku efektif dalam a. Standards issued and effective in the current year Laporan keuangan konsolidasi disusun sesuai dengan The Consolidated financial statements have been
tahun berjalan PSAK No. 1 (Revisi 2013), "Penyajian Laporan prepared in accordance with statments of Financial
Keuangan ". PSAK revisi ini mengubah pengelompokkan Accouaffect only Standart's (SFAS) No. 1 (Revision
Dalam tahun berjalan, Group telah menerapkan Standar In the current year, the Group has adopted all of the new item-item yang disajikan dalam penghasilan 2013), "Presentation of Financial Statements". revised
Akuntasi Keuangan ("SAK") amandemen dan and revised Financial Accounting Standards ("SAK") komprehensif lain (OCI). Item-item yang disajikan changes the grouping of items presented in other
penyesuaian tahunan yang dikeluarkan oleh Dewan including amendments and annual improvements issued terpisash dari item-item yang tidak akan direklasifikasi comprehensive income (OCI). The items that will be
Standar Akuntasi Keuangan Ikatan Akuntan Indonesia by the Board of Financial Accounting Standards of the ke laba rugi. Penerapan PSAK ini hanya berakibatkan reclassified to profit or loss. Implementation SFAS will
yang dianggap relevan dengan kegiatan operasinya dan Indonesian Institute of Accountants that are relevant to its pada penyajian saja dan tidak berdampak pada posisi affect only presentation and it will not a affect in position
mempengaruhi laporan keuangan konsolidasian berlaku operations and affected to the consolidated financial keuangan konsolidasian dan kinerja Group. of consolidated financial statements and performance
efektif untuk periode tahun buku yang dimulai pada atau statements effective for accounting period beginning on Group.
setelah 1 Januari 2023. or after January 1, 2023.
Laporan keuangan konsolidasi disusun berdasarkan The consolidated financial statements has been prepared
Berikut ini revisi SAK termasuk pengesahan amandemen Following are the new and revised SAK's including asumsi kelangsungan usaha serta atas dasar akrual, based on the assumption the going concern and accrual
dan penyesuaian yang berlaku pada atau tanggal 1 amendment and annual improvement applicable on or kecuali laporan arus kas konsolidasian yang basis, except for the consolidated cash flow that use cash
Januari 2023: after January 1, 2023: menggunakan dasar kas. basis.
- Amendemen PSAK 1 "Penyajian Laporan Keuangan - Amendment to SFAS 1 "Presentation of Financial
tentang pengungkapan kebijakan akuntansi yang Statements regarding disclosure of accounting policies Dasar pengukuran dalam penyusunan laporan keuangan The basis for measurement in the preparation of these
mengubah istilah "signifikan" menjadi "material" dan which changes the term "significant" to "material" and konsolidasi ini adalah konsep biaya perolehan (Historial consolidated financial statements is acquisition cost
memberi penjelasan mengenai kebijakan akuntansi provides an explanation of material accounting cost ), kecuali untuk beberapa akun tertentu yang didasari (Historical costs). except for certain accounts which are
material". policies". pengukuran lain sebagaimana yang diungkapkan pada based on other measurements as disclosed in the
kebijakan akuntansi dalam masing-masing akun tersebut. accounting policies of each of those accounts.
- PSAK 25 “Kebijakan Akuntansi, Perubahan Estimasi - SFAS 25 "Accounting Policies, Changes in Accounting
Akuntansi, dan Kesalahan”. Estimates, and Errors". Laporan arus kas konsolidasian disusun dengan The Consolidated statements of cash flows, wihich, have
- Revisi PSAK 107 “Akuntansi Ijarah”. - Revision of SFAS 107 "Ijarah Accounting". menggunakan metode langsung (direct method ) dengan been prepared using the direct method, present cash
- Amendemen PSAK 16 “Aset Tetap tentang hasil - Amendment to SFAS 16 "Fixed Assets regarding results mengkelompokkan arus kas dalam aktivitas operasi, receipts and payment classified into operating, investing
sebelum penggunaan yang diintensikan”. before intended use". investasi dan pendanaan. and financing activities.
- Amendemen PSAK 46 “Pajak Tangguhan terkait Aset - Amendment to SFAS 46 "Deferred Taxes related to
dan Liabilitas yang Timbul dari Transaksi Tunggal”. Assets and Liabilities Arising from a Single Mata uang pelaporan yang digunakan untuk penyusunan The reporting currency used in the preparation of the
Transaction". laporan keuangan konsolidasian adalah mata uang consolidated financial statement is Indonesia Rupiah,
Rupiah, yang juga merupakan mata uang fungsional which also represent the Group functional currency.
Penerapan dari amandemen standar akuntasi yang The application of accounting standards amendment that Group.
berlaku efektif mulai 1 Januari 2023, tidak menimbulkan are effective beginning January 1, 2023, did not result in
perubahan substansial terhadap kebijakan akuntasi substantial changes to the Company's accounting policies Ketika Group menerapkan suatu kebijakan akuntansi When the group adopted an accounting policy
Entitas dan pengaruh yang material atas jumlah yang and had no material effect on the amounts reported for secara retrospektif atau membuat penyajian kembali pos- retrospectivly or makes restatement posts its consolidated
dilaporkan atas tahun berjalan atau tahun sebelumnya. the current or prior financial years. pos laporan keuangan konsolidasiannya atau ketika financial statements, the group has restated statements of
Group mereklasifikasi pos-pos dalam laporan keuangan financial position at the beginning of the earliest
konsolidasiannya maka Group menyajikan kembali comparative period.
laporan posisi keuangan pada awal periode komparatif
yang disajikan.
b. Prinsip Konsolidasian dan Kombinasi Bisnis b Principles of Consolidation and Business Combination
PSAK No. 65 menggantikan persyaratan laporan SFAS No. 65 superseded the requirements related
keuangan konsolidasi dalam PSAK No. 4 (Revisi 2009), consolidated financial statements in SFAS No. 4 (Revised
"Laporan Keuangan Konsolidasian dan Laporan Laporan 2009), "Consolidated and Separate Financial Statements"
Keuangan Tersendiri" dan menggantikan ISAK No. 7, and superseded IFAS No. 7, "Special Purpose Entity
"Konsolidasi Entitas Bertujuan Khusus". Consolidation".
- 16 -
- 15 -
Page 50
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination
(lanjutan) (continued) (lanjutan) (continued)
PSAK ini mensyaratkan Entitas Induk (Entitas yang This SFAS requres a parent Entity (an Entity that controls Laporan keuangan konsolidasian: Consolidated financial statements :
mengendalikan satu atau lebih Entitas lain) untuk one ore more other Entities) to present consolidated - Menggabungkan item sejenis seperti aset, liabilitas, - Combine like items of assets, liabilities, income,
menyajikan laporan keuangan konsolidasian. Investor financial statements. An investor determines whether it is ekuitas, penghasilan, beban dan arus kas dari Entitas expenses and cash flows of the parent with those of its
menentukan apakah investor merupakan Entitas Induk a parent by assesing whether it controls one or more Induk dengan Entitas anaknya. Subsidary;
dengan menilai apakah investor mengendalikan satu atau investees. An investor considers all relevant facts and - Menghapus (mengeliminasi) jumlah tercatat dari - Offset (eliminate) the carrying amount of the parent's
lebih investee . Investor mempertimbangkan seluruh circumstances when assesing when assesing whether it investasi Entitas Induk disetiap Entitas anak dan investment in each Subsidiaries;
fakta dan keadaan yang relevan ketika menilai apakah controls an investee. bagian Entitas Induk pada ekuitas setiap Entitas anak:
investor mengendalikan investee . - Mengeliminasi secara penuh aset dan liabilitas, - Eleminate in full intragroup assets and liabilities,
ekuitas, penghasilan, beban dan arus kas dalam intra equity, income, expanses and cash flows relating to
Investor Mengendalikan investee ketika investor Control is achieved when the investor is exposed or has Grup yang berkaitan dengan transaksi antara Entitas- transactions between Entitas of Group.
terekspos atau memiliki hak atas imbal hasil variabel dari rights, to variable returns from is involvement with the Entitas dalam grup.
keterlibatannya dengan investee dan memiliki investee and has the ability to afftect those returns
kemampuan untuk mempengaruhi imbal hasil tersebut through its power over the investee. Entitas memasukkan penghasilan dan beban Entitas anak The Entity includes the income and expenses of
melalui kekuasaannya atas investee . dalam laporan keuangan konsolidasian dari tanggal Subsidiaries in the consolidated financial statements from
ketika Entitas kehilangan pengendalian atas Entitas anak. the date when the Entity lost control over the Subsidiary.
Dengan demikian, investor mengendalikan investee jika Specificaly, the investor controls the investee if, and only Penghasilan, beban Entitas anak didasarkan pada jumlah Income and expenses of Subsidiaries are based on the
dan hanya jika, investor memiliki seluruh hal berikut ini: if, the ability to affect those returns through its power aset dan liabilitas yang diakui dalam laporan keuangan total assets and liabilities recognized in the consolidated
ovver the investee: konsolidasian pada tanggal akuisisi. financial statements at the acquisition date.
a. Kekuasaan atas investee (misalnya hak yang ada saat a. Power over the investee (i,e. Existing rights to give it
ini yang memberi investor tersebut kemampuan kini the current ability to direct the relevant activities of
untuk mengarahkan aktivitas relevan investee ) the investee) ; Entitas dan Entitas anaknya diisyaratkan untuk The parent and the Subsidiaries are required to have the
b. Eksposur atau hak atas imbal hasil variabel dari b. Exposure or rights to variable returns from its mempunyai kebijakan akuntansi dan tanggal pelaporan same accounting policies and reporting dates, or
keterlibatannya dengan investee ; dan involvement with the investee; and yang sama, atau konsolidasian berdasarkan informasi consolidated based on additional financial information
c. Kemampuan untuk menggunakan kekuasaannya atas c. The ability to use is power over the investee to affect keuangan tambahan yang dibuat Entitas anak. prepared by the Subsidiary.
investee untuk mempengaruhi jumlah imbal hasil. the investor's returns.
Kepentingan non pengendali (KNP) Non-controling interest (NCI)
Pada umumnya, mayoritas hak suara menghasilkan Generally, a majority of voting rights result in control.
pengendalian. Ketika Entitas memiliki kurang dari When the Entity has less than a majority of the voting, or, Entitas Induk menyajikan KNP di laporan posisi A parent present NCI in its consolidated statements of
mayoritas hak suara, atau serupa atas investee , investor similiar, rights of an investee, it considers all relevant keuangan konsolidasian dalam ekuitas, terpisah dari financial position within equity, separately from the
mempertimbangkan semua fakta dan keadaan yang facts and circumstances in assesing whether it has power ekuitas pemilik Entitas equity of the owners of the parent.
relevan dalam menilai apakah memiliki kekuasaan atas over an investee, including:
investee , termasuk : Entitas mengatribusikan laba rugi dan setiap komponen Profit or loss and each component of NCI are attributed
a. Pengaturan kontraktual dengan pemegang suara a. The Contractual arrangement(s) with the other vote dari penghasilan komprehensif lain kepada pemilik to the equity holders of the parent of Group and to the
lainnya dari investee ; holders of investee; Entitas induk dari Grup dan KNP, Meskipun hal tersebut NCI, even if this results in the NCI having a deficit
b. Hak-hak yang timbul dari pengaturan kontraktual; b. Rights arising from other cotractual arrangement(s); mengakibatkan KNP memiliki saldo defisit atas dasar balance on the basis of present ownership intrerests.
c. Hak suara dan hak suara pontensial investor; c. The Entity's voting rights and potential volting rights. kepentingan kepemilikan sekarang.
Investor menilai kembali apakah investor mengendalikan Investor reassesses whether or not it controls an investee
investee jika fakta dan keadaan mengindikasikan adanya if facts and circumstances indicate that there are changes
perubahan terhadap satu atau tiga elemen pengendalian. to one or more of the three element of control.
- 17 - - 18 -
Page 51
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination
(lanjutan) (continued) (lanjutan) (continued)
Perubahan proporsi kepemilikan Changes in ownership interests Entitas investasi - pengecualian konsolidasian Investment Entity - consolidation exemption
Entitas investasi tidak mengonsolidasi Entitas anaknya Investment Entity does not consolidate its Subsidiaries, or
Perubahan kepemilikan Entitas dalam Entitas anak yang Changes in a parent's ownership interst in the Subsidiary atau menerapkan PSAK No. 22, "Kombinasi Bisnis" apply SFAS No. 22, "Business Combination" when it
tidak menghasilkan kehilangan pengendalian di Entitas that do not result in the parent losing control of the ketika Entiitas tersebut memperoleh pengendalian atas obtains control of another Entity. When an Entity
anak adalah transaksi ekuitas (yaitu transaksi dengan Subsidiary are equity transactions (i,e. Transactions with Entitas lain. Ketika Entitas menjadi, atau berhenti, becomes, or ceases to be, an investment Entity, it applies
pemilik dalam kapasitasnya sebagai pemilik). Ketika owners in their capacity as owners). When the proportion menjadi Entitas investasi, Entitas menerapkan secara its status change prospectively from the date of change.
proporsi ekuitas yang dimiliki oleh KNP berubah, Entitas of the equity held by NCI changes, the carrying amounts prospektif perubahan statusnya dari tanggal terjadinya
menyesuaikan jumlah tercatat kepentingan pengendali of the controlling and NCI are adjusted to reflect the perubahan status tersebut.
dan KNP untuk mencerminkan perubahan kepemilikan changes in their relative interests in the Subsidiary. Any
relatifnya dalam Entitas anak. Entitas tersebut mengakui difference between the amount by which the NCI are Entitas investasi adalah Entitas yang : An Investment Entity is an Entity that:
secara langsung dalam ekuitas setiap perbedaan antara adjusted and the fair value of the consideration paid or
jumlah tercatat KNP yang disesuaikan dan nilai wajar received is recognized directly in equity and attributed to Memperoleh dana dari satu atau lebih investor dengan Obtains funds from one or more investors for the purpose
imbalan yang dibayar atau diterima, dan mengatribusikan the owners of the parent. tujuan memberikan investor tersebut jasa manajemen of providing those investor(s) with investment
kepada pemilik Entitas Induk. investasi; management services:
a. Menyatakan komitmen kepada investor bahwa tujuan a. commits to its investor(s) that its busness purpose is
Kehilangan pengendalian Loss of control bisnisnya adalah untuk menginvestasikan dana yang to invest funds solely for returns from capital
semata-mata untuk memperoleh imbal hasil dari appreciation, investment income, or both; and
Jika Entitas induk kehilangan pengendalian atas Entitas If loss control over the Subsidiary; the Parent Entity kenaikan nilai modal, penghasilan investasi, atau
anak, maka Entitas anak: keduanya: dan
b. Mengukur dan mengevaluasi kinerja dari seluruh b. Measures and evaluates the performance of
Menghentikan pengakuan aset dan liabilitas Entitas anak Derecognizes the assets and liabilities of the former the investasinya yang substansial berdasarkan pada nilai substantially all of its investment income on a fair
terdahulu dari laporan posisi keuangan konsolidasian; Subsidiaries from the consolidated statement of financial wajar. value basis.
position. Entitas disyaratkan untuk mempertimbangkan semua An Entity is required to consider all fact and
fakta dan keadaan apakah Entitas investasi, termasuk circumstances when determining whether it is an
Jika Entitas Induk kehilangan pengendalian atas anak, If loss control over the Subsidiary, the parent Entity: tujuan dan desainnya: investment Entity. Including its purpose amd design such
maka Entitas Induk : as:
a. Mengakui sisa investasi apapun pada Entitas anak a. Recognizes any investment retained in the former the a. Memiliki lebih dari satu investasi; a. It has more one investment
terdahulu pada saat hilangnya pengendalian dan Subsidiary when control is lost and subsequently b. Memiliki lebih dari satu investor; b. It has more than one investor
selanjutnya mencatat sisa investasi tersebut dan accounts for it and for any amounts awed by or to the c. Memiliki lebih investor yang bukan merupakan pihak- c. It has investors that are not related parties of the
setiap jumlah terutang oleh atau kepada Entitas anak former the subsidiary in accoardance with relevant pihak berelasi dari Entitas; Entity;
terdahulu sesuai dengan PSAK lain yang relevan. SFAS. The retained interest is remeasured value is d. Memiliki bagian kepemiliki dalam bentuk d. It has ownership interests in the from equity or
Sisa investasi tersebut diukur kembali dan regarded as the fair value on initial recognition of a kepentingan ekuitas atau kepentingan serupa; similar interests.
pengukuran kembali tersebut dianggap sebagai nilai financial asset in accordance with SFAS No. 55
e. Jika tidak terdapat karakteristik khusus tersebut tidak e. The absence of any theses typical characteristic does
wajar pada saat pengakuan awal aset keuangan sesuai (Revised 2014), "Financial Instrument" Recognition
berarti mendiskualifikasikan Ekuitas dari not necesessarily disqualify an Entity from begin
dengan PSAK No. 55 (Revisi 2014), "Instrument and measurement", or when appropriate, the cost on
pengklasifikasi sebagai Entitas investasi. Entitas classified as an investment Entity. Investment Entity
Keuangan: Pengakuan dan pengukuran", atau, jika initial recognition of an investment in an associate or
investasi yang tidak memiliki seluruh karakteristik that does not have all those typical characteristic
sesuai, biaya perolehan pada saat pengakuan awal joint venture;
khusus tersebut memberikan pengungkapan provide additional information as required by SFAS
investasi pada Entitas asosiasi atau venture bersama;
tambahan yang diisyaratkan oleh PSAK No. 67, No. 67, "Disclosures of Interest in Other Entities".
b. Mengakui keuntungan atau kerugian terkait dengan b. Recognizes the gain or loss associated with the loss of "Pengungkapan Kepentingan dalam Entitas Lain".
hilangnya pengendalian yang dapat diatribusikan control attributable to the former controlling interest.
pada kepentingan pengendalian terdahulu. Entitas investasi diisyaratkan untuk mengukur investasi An investment Entity is required to measure an investment
dalam Entitas anak pada nilai wajar melalui laba rugi in a subsidiary at fair value through profit or loss in
sesuai dengan PSAK No. 55 (Revisi 2014), "Pengakuan accordances with SFAS N0. 55 (revised 2014), "Financial
dan pengukuran". Instrument: Recognition and Measurement".
- 19 - - 20 -
Page 52
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination
(lanjutan) (continued) (lanjutan) (continued)
Entitas investasi - pengecualian konsolidasian Investment Entity - consolidation exemption (continued) Kombinasi bisnis dan goodwill (lanjutan) Business combination and goodwill (continued)
(lanjutan)
Ketika Entitas mengakuisisi sebuah bisnis, Entitas When the Entity acquires a business, it assesses the
Karena Entitas investasi tidak disyaratkan untuk Because an investment Entity is not required to menilai aset teridentifikasi yang diperoleh dan liabilitas identifiable assets acquired and liabilities assumed for
mengonsolidasi Entitas anaknya, transaksi pihak berelasi consolidated it s Subsidiaries, imtea Group related party yang diambil alih untuk klasifikasi dan penempatan yang apporpriate classification and designation in accordance
intra Grup dan saldo tidak dieliminisasi. transactions and outstanding balances are not eliminated. sesuai dengan persyaratan kontraktual, keadan ekonomi with the contractual terms, economic condition and other
dan keadan terkait lainnya yang ada pada tanggal akuisisi. pertinet circumstancesa as at the acquistion date.
Pengecualian terhadap konsolidasian hanya diterapkan The examption from consolidation only applies to the
pada Entitas investasi tersebut. Oleh karenanya Entitas investment Entity it self. Accordingly, a parent of an Jika kombinasi bisnis dilakukan secara bertahap, If the business combination is achieved in stages, the
induk dari Entitas investasi mengosolidasikan seluruh investment Entity is required to consolidate all entitas kepentingan ekuitas yang dimiliki Entitas sebelumnya Entity's previously held equity interest in the acquiree is
entitas yang dikendalikannya, termasuk Entitas yang that it control, including those controlled through an pada pihak yang diakuisisi diukur kembali pada nilai remeasured to fair value at the acquisition date and
dikendalikan melalui Entitas anak yang merupakan investment Entity subsidiary, unless the parent it self is an wajar tanggal akuisisi dan keuntungan dan kerugian yang recognized gain (loss), if any, in the statement of profit or
Entitas investasi, kecuali Entitas induk itu sendiri investemnt Entity. dihasilkan, jika ada, diakui dalam laporan laba rugi. loss.
merupakan Entitas investasi.
Imbalan kontinjensi yang dialihkan oleh pihak Any contigent consideration to be transferred by the
Persyaratan pengungkapan untuk laporan keuangan The disclosure requirements for consolidated financial pengakuisisi diakui pada nilai wajar pada tanggal acquirer will be recognized at fair value at the
konsolidasian diatur dalam PSAK No. 67, statements are specified in SFAS No. 67, "Disclosure of akuisisi. Perubahan nilai wajar imbalan kontinjensi acquisition date. Subsequent changes to the fair value of
"Pengunngkapan Kepentingan dalam Entitas Lain". Interests in Other Entities". setelah tanggal akuisisi yang diklasifikasikan sebagai aset the contingent consideration which is deemed to be an
atau liabilitas akan diakui sesuai dengan PSAK No. 55 assets or liability will be recognized in accordance with
Sebagaimana diatur dalam PSAK No. 4, " Laporan As regulated in SFAS No. 4, " Separate Finacial
(Revisi 2014), "Instrumen Keuangan: Pengakuan dan SFAS No. 55 (resived 2014), "Financial Instrument:
Keuangan Tersendiri", laporan keuangan tersebut Statements", (Parent Entity) can be served only when
Pengukuran", baik dalam laba rugi ataupun sebagai OCI. Recognition and Measurement", either in profit or loss or
(Entitas Induk) dapat disajikan hanya jika laporan those statement are addtional information on the
JIka disklasifikasi sebagai ekuitas, imbalan kontinjensi as OCI. If the contingent consideration is classified as
tersebut merupakan informasi tambahan pada laporan consolidated financial statements and are presented as an
tidak diukur kembali sampai penyelesaian akhir dalam equity, it should not be remeasured until it is finally
keuangan konsolidasian. Metode yang digunakan untuk attachment to the consolidated financial statement. The
ekuitas. settled within equity.
mencatat investasi di Entitas anak, asosiasi dan ventura method used to record investments in subsidiary,
bersama adalah metode biaya perolehan atau sesuai associations and joint ventures are cost method or in
Pada tanggal akuisisi, pengakuan awal goodwill pada At acquisition date, goodwill is initially measured at cost
dengan PSAK No. 55, "Instrumen Keuangan: Pengakuan accordance with SFAS No. 55, "Financial Instrument:
awalnya diukur adalah biaya perolehan yang merupakan being the excess of (a) over (b) below:
dan pengukuran". Laporan keuangan tersendiri dari Recognition and Measurement", Separate financial
selisih lebih (a) atas (b) dibawah ini:
laporan posisi keuangan, laporan laba rugi dan statement consist of the statement of financial
a. Imbalan yang dialihkan yang diukur pada nilai wajar; a. The consideration transferred which is measured at
penghasilan komprehensif lain, laporan perubahan position,statement of profit or loss and other
fair value
ekuitas dan laporan arus kas. comprehensive income, statement of changes in equity
- Jumlah setiap KNP pada pihak yang diakuisisi; dan - The amount recognized for NCI in the acquire; and
and statement of cash flows.
- Untuk kombinasi bisnis yang dilakukan secara - For the business combination that is achieved in
Kombinasi bisnis dan goodwill Business combination and goodwill bertahap, nilai wajar kepentingan ekuitas yang stages, the fair value of the Entity's previously held
dimiliki Entitas sebelumnya pada pihak yang equity interest in the at the acquisition date;
Kombinasi bisnis diterapkan dengan metode akuisisi. Business combination is accounted for using the diakuisisi pada tanggal akuisisi;
Harga perolehan suatu akuisisi diukur sebagai imbalan acquisition method. The cost of an acquisition is - Selisih jumlah net aset yang teridentifikasi dan - The difference net identifable assets acquired and
agregat yang dialihkan, diukur dengan nilai wajar pada measured as the aggregate of consideration transferred, liabilitas yang diambil alih pada tanggal akuisisi. liabilities assumed at the acquisition date.
tanggal akusisi, dan jumlah setiap KNP pada pihak measured at acquisition date fair value, and the amount b. Jika nilai agregat dari jumlah (b) melebihi nilai b. If the aggregate amount of (b) excesses the aggregate
diakuisisi. Untuk setiap kombinasi bisnis, entitas of any NCI in the acquiree. For each business agregat dari jumlah (a), maka perbedaannya diakui of amount (a), the difference is recognized in the
memilih apakah mengukur KNP pada pihak yang combination, the Entity selects whether it measures the dalam laporan laba atau rugi sebagai keuntungan statement of profit or loss as gain on bargain
diakuisisi baik nilai wajar ataupun pada proposi NCI in the acquiree's identifable net assets. All other pembelian dengan diskon setelah penilaian purchase after previously assesing the identification
kepemilikan KNP atas aset neto yang terindentifikasi dari costs incurred associated with an acquisition are directly sebelumnya atas pengidentifikasian dan pengukuran and fair value measurement of the acquired assets
pihak yang diakuisisi. Biaya-biaya akusisi yang timbul expensed and included in "General and Administrative nilai wajar aset teridentifikasi yang diakuisisi dan and the assumed liabilities and recorded in the
sehubungan dengan akuisisi dibebankan langsung dalam Expenses". liabilitas yang diambil alih dan dicatat dalam laporan consolidated statement of profit or loss and OCI.
"Beban Umum dan Administrasi". laba rugi konsolidasian dan OCI.
- 21 - - 22 -
Page 53
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan)
(lanjutan)
c. Investasi pada Entitas asosiasi dan penyertaan saham c. Investment in associates and in share (continued)
b. Prinsip Konsolidasian dan Kombinasi Bisnis b. Principles of Consolidation and Business Combination
(lanjutan)
(lanjutan) (continued)
Entitas asosiasi adalah suatu Entitas dimana Entitas An associate entity is on entity in where Entity have
Kombinasi bisnis dan goodwill (lanjutan) Business combination and goodwill (continued)
mempunyai pengaruh yang signifikan, namun tidak significant influence, but do not control or control
mempunyai pengendalian atau pengendalian bersama, together, through participation in decision of the policy
Setelah pengakuan awal, goodwill diukur pada biaya After initial recognition, goodwill is measured at cost loss
melalui partisipasi dalam pengambilan keputusan atas and operational investee financial Entity have significant
perolehan dikurangi akumulasi penurunan nilai. Untuk any accumulated impairment losses. For the purpose of
kebijaksanaan finansial dan operasional investee, Entitas impact if possession a rights sound between 20% and
tujuan penurunan nilai, goodwill yang diperoleh dalam impairment testing, goodwill acquired in a businesss
mempunyai pengaruh signifikan jika kepemilikan hak 50%.
kombinasi bisnis dari tanggal akuisisi, dialokasikan ke combination, form the acquisition date, allocated to each
suara antara 20% dan 50%.
setiap Unit Penghasil Kas (UPK) dari Entitas yang th Entity"s Cash Generating Units (CGU) that are
diharapkan bermanfaat dari kombinasi tersebut, terlepas expected to benefit from the combination, irrespective of
d. Transaksi dengan pihak-pihak berelasi d. Transaction with related parties
apakah aset atau liabilitas lain dari pihak yang diakuisisi whether other assets or liabilities of the acquiree are
ditetapkan atas UPK tersebut. Pengakuan penurunan nilai assigned to those CGU. Impairment recognition is
Berdasarkan PSAK No. 7 (Revisi 2010) mengenai According to SFAS No. 7 (Revised 2010), "Related
diisyaratkan di PSAK No. 48, "Penurunan Nilai Aset". required by SFAS No. 48,"Impairment of Assets".
"Pengungkapan Pihak-pihak Berelasi". Definisi pihak Parties Dislosure", related parties is defined as:
berelasi adalah:
1. Orang atau anggota keluarga terdekatnya dikatakan 1. A person or a close member of that person's family us
Jika goodwilll telah dialokasikan pada suatu UPK dan Where goodwill forms part of a CGU and part of the
memiliki relasi dengan grup jika orang tersebut: related to Group if that person:
operasi tertentu dari UPK tersebut dihentikan, maka operations within that CGU is disposed of, the goodwill
i. Memiliki pengendalian ataupun pengendalian i. Has control joint control over the Group;
goodwill yang diasosiasikan dengan operasi yang associated with the operation disposed of is included in
bersama terhadap Grup;
dihentikan tersebut termasuk dalam jumlah tercatat the carrying amount of the operation when determining
ii. Memiliki pengaruh signifikan terhadap Grup; ii. Has significant influence over Group;
operasi tersebut ketika menentukan keuntungan atau the gain or loss on disposal of the operation, goodwill
atau
kerugian disposal tersebut. Goodwill yang dilepaskan disposed of in this circumstance is measured based on the
iii. Merupakan personil manajemen kunci dari Grup iii. Is a member of the key management personnel of
tersebut diukur berdasarkan nilai relatif operasi yang relative values of the operstion disposed of and the
ataupun Entitas induk dari Grup. the Group or of a parent of the Group.
dihentikan dan porsi UPK yang ditahan. portion of the CGU retained.
2. Suatu Entitas dikatakan memiliki relasi dengan Grup 2. An Entity is related to Group if any of the following
jika memenuhi salah satu dari hal berikut: condition applies:
Sesuai dengan ketentuan dalam PSAK No. 22, In accordance with the provision of SFAS No. 22,
i. Entitas tersebut dan Grup adalah anggota dari i. The Entity and Group are members of the same
"Kombinasi Bisnis", jika akuntansi awal untuk kombinasi "Business Combination", if the initial accounting for a
Grup yang sama; Group;
belum selesai pada akhir periode pelaporan pada saat business combination is incomplete by the end of the
ii. Merupakan Entitas asosiasi atau ventura ii. An associate or joint venture of the Group (or an
kombinasi bisnis terjadi, Entitas melaporkan jumlah reporting period in which the combination occurs, the
bersama dari Grup (atau Entitas asosiasi atau associate or joint venture of a member of a
provisi item-item yang proses akuntansinya belum selesai Entity shall report in its consolidated financial statement
ventura bersama tersebut merupakan anggota Group of which the group is a member);
dalam laporan keuangan konsolidasian. Selama periode provisional amounts for the items for which the
suatu Grup dimana Grup adalah anggota dari
pengukuran, Entitas menyesuaikan akuisisi untuk accounting is incompleete. During the measurement
Grup tersebut);
mencerminkan informasi baru yang diperoleh tentang period, the Entity shall retrospectively adjust the
iii. Entitas tersebut dan Grup adalah ventura iii. The Entity and Group are joint ventures of the
fakta dan keadaan yang ada pada tanggal akuisisi dan, provisional amounts recognized at acquistion date to
bersama dari pihak ketiga yang sama; same third party;
jika diketahui, akan berdampak pada pengukuran jumlah reflect new information obtained about fact and
iv. Entitas yang merupakan ventura bersama dari iv. The Entity is a joint venture of an associate of
yang diakui pada tanggal tersebut. circumstance that existed as of the acquisition date, and,
asosiasi Grup atau asosiasi dari ventura bersama the Group or is an associate of a joint venture of
if know, would have affected the measurement of the
dari Grup; the Group;
amounts recognized as of that date.
v. Entitas yang merupakan suatu program imbalan v. The Entity is a post-employment benefit plan for
pasca kerja untuk imbalan kerja dari Grup atau the benefit of employees of either the Group or
c. Investasi pada Entitas asosiasi dan penyertaan saham c. Investment in associates and in share
Entitas yang terkait dengan Grup. Grup adalah an Entity related to Group are it self such a plan,
penyelenggara program tersebut, maka Entitas the sponsoring employers are also related to
Penyertaan saham pada Entitas dimana Entitas tidak Investment in share in the Entity where Entity have no
sponsor juga berelasi dengan Grup. Group;
memiliki pengaruh yang signifikan dicatat sesuai dengan influence significant noted in accordance with SFAS No.
vi. Entitas yang dikendalikan atau dikendalikan vi. The Entity is controlled or jointly controlled by a
PSAK No. 55, "Instrumen Keuangan: Pengakuan dan 55, "financial instrument; recognition and measurement".
bersama oleh orang yang diidentifikasi dalam person identified in (1),
Pengukuran".
angka (1) diatas,
- 24 -
- 23 -
Page 54
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
d. Transaksi dengan pihak-pihak berelasi (lanjutan) d. Transaction with related parties (continued) f. Instrumen Keuangan f. Financial instruments
Grup menerapkan PSAK No. 71 " Instrumen Keuangan", The group adopted SFAS No. 71 "Financial Instruments"
Berdasarkan PSAK No. 7 (Revisi 2010) mengenai According to SFAS No. 7 (Revised 2010), "Related
dan Amandemen PSAK No. 71 "Instrumen Keuangan and Amendment to SFAS No. 71 "Financial Instruments
"Pengungkapan Pihak-pihak Berelasi". Definisi pihak Parties Dislosure", related parties is defined as:
tentang Fitur Percepatan Pelunasan dengan Kompensasi concerning Features of Acceleration Repayment with
berelasi adalah: (lanjutan) (continued)
Negatif". Negative Compensation".
2. Suatu Entitas dikatakan memiliki relasi dengan Grup 2. An Entity is related to Group if any of the following
jika memenuhi salah satu dari hal berikut: (lanjutan) condition applies: (continued) 1. Aset Keuangan 1. Financial assets
vii. Entitas yang dipengaruhi secara signifikan oleh vii. Entity has significant influenced by a person
Pengakuan, Klasifikasi dan pengukuran Recognition, classification, and measurement
orang yang diidentifikasi dalam angka (1) (i) identified in (1) (i) or that person is a member of
atau orang yang bersangkutan merupakan the key managent personnel from the Entity (or Grup mengakui aset merupakan aset keuangan dalam The Group recognized financial assets in the
personil manajemen kunci dari Entitas tersebut of a parent of the Entity). posisi keuangan konsolidasi jika Grup menjadi salah consolidated financial position if the Group becomes
(atau Entitas induk dari Entitas). satu pihak dalam ketentuan kontraktual instrumental a party to the contractual terms of the instrument.
tersebut.
Personil manajemen kunci adalah orang-orang yang Key management personnel are those people whom have
mempunyai kewenangan dan tanggung jawab untuk the authority and responsibility to plan, lead and control Grup mengklasifikasikan aset keuangan sehingga The Group classified financial assets so as after
merencanakan, memimpin dan mengendalikan aktivitas activities of the Group, directly or indirectly. setelah pengukuran awal aset keuangan diukur pada: initial recognizition financial assets are measured at:
Grup, secara langsung atau tidak langsung. biaya perolehan diamortisasi, nilai wajar melalui amortized cost, fair value through other
penghasilan komprehensif lain atau nilai wajar comprehensive income or fair value through profit or
Seluruh transaksi signifikan dengan pihak-pihak yang All significant transactions with related parties are melalui laba rugi. Aset keuangan diklasifikasikan loss. Financial assets are classified by utilizing two
berelasi diungkapkan dalam catatan atas laporan disclosed in the notes to consolidated financial statements. dengan menggunakan dua dasar yaitu model bisnis bases, namely the entity's business model in managing
keuangan konsolidasian. entitas dalam mengolah aset keuangan dan financial assets and contractual cash flow's
karakteristik arus kas kontraktual dari aset keuangan. characteristics of financial assets. management
e. Informasi segmen e. Information segments Manajemen menentukan klasifikasi aset keuangan determines the classification of financial assets at
pada saat awal pengakuan. initial recognition.
Grup melaporkan informasi segmen yang memungkinkan Group reported information segment that allows users
pengguna laporan keuangan untuk mengevaluasi sifat financial statement to evaluate the nature and the impact - Aset keuangan yang diukur pada biaya - Financial assets measured at amortized cost.
dan dampak keuangan dari aktivitas bisnis yang mana of finance from the business activity which group involved perolehan diamortisasi.
grup terlibat dan lingkungan ekonomi dimana Grup and economic environment where group operate.
Aset keuangan yang diukur pada biaya Financial assets measured at amortized cost if
perolehan diamortisasi jika kedua kondisi the two of following condition are met, which are
Sebuah segmen operasi adalah sebuah komponen dari An operating segment is a component of the group:
berikut ini terpenuhi yaitu aset keuangan financial assets are managed in a business
grup yang:
dikelola dalam model bisnis yang bertujuan model that the possession of financial assets are
1. Terlibat dalam aktivitas bisnis yang mana 1. That engage in business activities which it may earn
memiliki aset keuangan dalam rangka aimed to obtain contractual cash flows and
memperoleh pendapatan dan menimbulkan beban revenue and incur expenses (including revenue and
mendapatkan arus kas kontraktual dari aset contractual requirements of the financial assets
(termasuk pendapatan dan beban terkait dengan expenses relating to the transaction with other
keuangan dan persyaratan kontraktual dari aset generate cash flow on certain dates that is solely
transaksi dengan komponen lain dari Entitas yang components of the same Entity;
keuangan menghasilkan arus kas pada tanggal derived from the payment of the principal and
sama);
tertentu yang semata dari pembayaran pokok interest.
2. Hasil operasinya dikaji ulang secara reguler oleh 2. Whose operating result are reviewed regularly by the
dan bunga jumlah pokok terutang.
pengambil keputusan operasional untuk membuat Entity's chief operating decision maker to make
keputusan tentang sumber daya yang dialokasikan decision about resources to be allocated to the Pada pengakuan awal, piutang usaha yang tidak At initial recognition, trade receivables that do
pada segmen tersebut dan menilai kinerjanya; dan segments and assess its perfermonce; and memiliki komponen pendanaan yang signifikan, not have significant component, are recognized
3. Tersedia informasi keuangan yang dapat dipisahkan. 3. For which discreate financial information is available. diakui sebesar harga transaksi. Aset keuangan at their transaction price. Other financial assest
lainnya awalnya diakui sebesar nilai wajar are initially recognized at fair value plus related
dikurangi biaya transaksi terkait. Aset keuangan transaction costs. They are subsequently
Grup melakukan segmentasi pelaporan berdasarkan Group do segmentation reporting based on financial
ini selanjutnya diukur sebesar biaya perolehan measured at amortized cost using the effective
informasi keuangan yang digunakan oleh pengambilan information used by the decision makers in evaluate
diamortisasi menggunakan metode suku bunga interest method. Any gain or loss on
keputusan operasional dalam mengevaluasi kinerja operational segments and determine resource allocation
efektif. Keuntungan atau kerugian pada derecognition or modification of a financial
segmen dan menentukan alokasi sumber daya yang it. Segmentation by virtue of the activity of any operations
penghentian atau modifikasi aset keuangan yang assets held at amortized cost is recognized in the
dimilikinya. Segmentasi berdasarkan aktivitas dari setiap in the Group. All transactions between segment has been
dicatat pada biaya perolehan diamortisasi diakui profit or loss.
kegiatan operasi didalam grup. Seluruh transaksi antar eliminated.
pada laporan laba rugi.
segmen telah dieleminasi.
- 25 - - 26 -
Page 55
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK
AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN
STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
KEBIJAKAN AKUNTANSI YANG MATERIAL
(lanjutan) (lanjutan)
f. Instrumen Keuangan (lanjutan) f. Financial instruments (continued) f. Instrumen Keuangan (lanjutan) f. Financial instruments (continued)
1. Aset Keuangan (lanjutan) 1. Financial assets (continued) 1. Aset Keuangan (lanjutan) 1. Financial assets (continued)
Pengakuan, Klasifikasi dan pengukuran (lanjutan) Recognition, classification, and measurement Pengakuan, Klasifikasi dan pengukuran (lanjutan) Recognition, classification, and measurement
(continued) (continued)
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized cost. - Aset keuangan diukur pada nilai wajar melalui - Financial assets measured at fair value through
perolehan diamortisasi. (lanjutan) (continued) laba rugi. profit or loss
Pada tanggal 31 Desember 2023, kas dan setara As of December 2023, cash and cash Aset keuangan diukur pada nilai wajar melalui Financial assets measured at fair value through
kas piutang usaha, piutang lain-lain, piutang equivalents, trade receivables, due from a laba rugi adalah aset keuangan yang profit or loss are financial assets that are not
pihak berelasi dan aset tidak lancar lainnya related party and other non-current assets of the diklasifikasi ke dalam kategori ini jika tidak classified as measured at amortized cost or
Grup termasuk dalam katagori ini. group included in this catagory. termasuk ke dalam diukur pada biaya perolehan measure as fair value through other
diamortisasi atau diukur pada nilai wajar comprehensive income, However, an entity may
melalui penghasilan komprehensif lain. Akan decide an irrevocable decision upon initial
- Aset keuangan diukur pada nilai wajar melalui - Financial assets measured at fair value through
tetapi, entitas dapat menetapkan pilihan yang recogniaition of investement in certain equity
penghasilan komprehensif lain. other comprehensive income.
tak terbatalkan pada saat pengakuan awal atas instruments which are generally measures at fair
investasi pada instrumen ekuitas tertentu yang value through profil or loss so as changes their
Aset keuangan diukur pada nilai wajar pada Financial assets measured at fair value through
umumnya diukur pada nilai wajar melalui laba fair value are presented in other comprehensive
nilai wajar melalui penghasilan komprehensif other comprehensive income if the following
rugi sehingga perubahan nilai wajarnya income.
lain jika kedua kondisi berikut ini terpenuhi conditions are met, which are financial assets
disajikan dalam penghasilan komprehensif lain.
yaitu aset keuangan dikelola dalam model bisnis are managed in a business model whose purpose
yang tujuannya akan terpenuhi dengan will be fulfield by obtaining contractual cash
mendapatkan arus kas kontraktual dan menjual flow and selling financial assets and contractual Semua instrumen keuangan derivatif termasuk All derivate financial instruments fall into this
aset dan persyaratan kontraktual dari aset requirements of the financial assets generate dalam kategori ini, kecuali untuk instrumen category, except for those designated and
keuangan menghasilkan arus kas pada tanggal cash flow on certain dates that is solely derived yang ditetapkan dan efektif sebagai instrumen effective as hedging onstruments, for which the
tertentu yang semata dari pembayaran pokok from the payment of principal and interest. lindung nilai. Aset pada kategori ini hedge accounting requirement apply. Assets in
dan bunga dari jumlah pokok terutang. diklasifikasi sebagai aset lancar jika diharapkan this category are classified as current assets if
dapat diselesaikan dalam waktu 12 bulan; jika they are expected to be realized as non-current
tidak, aset tersebut diklasifikasi sebagai tidak assets.
Perubahan nilai wajar aset keuangan ini dicatat All movements in the fair value of those financial
pada penghasilan komprehensif lainnya, kecuali assets are taken through other comprehensive
pengakuan keuntungan atau kerugian penurunan income, except for the recognition of impairment 2. Liabilitas keuangan 2. Financial liabilities
nilai, pendapatan bunga (termasuk biaya gains or loses, interest revenue (including
transaksi menggunakan metode suku bunga transaction costs by applying the effective interst Grup mengakui liabilitas keuangan dalam posisi The group recognized financial liabilities in the
efektif), keuntungan atau kerugian yang timbul method), gains or loss arising on derecognized keuangan konsolidasian jika grup menjadi salah satu consolidated finacial position if the group becomes a
dari penghentian keuntungan dari selisih kurs and foreign exchange gains and losses which are pihak dalam ketentuan kontraktual instrumen tersebut party to the contractual terms of the instrument.
diakui pada laporan laba rugi. Ketika aset recognized in the profit or loss. When the
keuangan dihentikan, keuntungan atau kerugian financial asset is derecognized, the cumulative Grup mengklasifikasi liabilitas keuangan sehingga The group classified financial liabilities so as after
nilai wajar kumulatif yang sebelumnya diakui fair value gain or loss previously recognized in setelah pengakuan awal liabilitas keuangan diukur initial recognizition, financial liabilities are measured
pada penghasilan komprehensif lain other comprehensive income is reclassifield to pada; nilai wajar melalui laba rugi dan biaya at: fair value through profit or loss and amortized
direklasifikasi pada laba rugi. the profit or loss. perolehan diamortisasi. Manajemen menentukan cost. Management determines the classification of
klasifikasi liabilitas keuangan pada saat awal financial liabilities at initial recognition.
pengakuan.
Grup tidak memiliki liabilitas keuangan yang diukur The Group has no financial liabilities measured at
pada nilai wajar. fair value through profit or loss.
- 27 - - 28 -
Page 56
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
f. Instrumen Keuangan (lanjutan) f. Financial instruments (continued) f. Instrumen Keuangan (lanjutan) f. Financial instruments (continued)
2. Liabilitas keuangan (lanjutan) 2. Financial liabilities (continued) 4. Nilai wajar instrumen keuangan (lanjutan) 4. Fair value of financial instruments (continued)
Pada tanggal 31 Desember 2023, liabilitas keuangan As of December 31, 2023, the group financial Penyesuaian risiko kredit Credit risk adjusment
Grup yang diukur pada biaya perolehan diamortisasi liabilities measured at amortized cost include short-
meliputi utang bank jangka pendek, utang usaha, term bank loans, trade paybale, other payble, accured Grup menyesuaikan harga dipasar yang lebih The Group adjusts the price in the more
utang lain-lain, beban akrual, utang bank jangka expenses and long-term bank loans. Financial menguntungkan untuk mencerminkan adanya advantageous market to reflect any differences in
panjang. Liabilitas keuangan diklasifikasikan sebagai liabilities are classified as non-current liabilities perbedaan risiko kredit pihak lawan (counter party ) counterparty credit risk between instruments traded
liabilitas jangka panjang jika jatuh tempo melebih 12 when the remaining maturity is more than 12 months . antara instrumen yang diperdagangkan dipasar in that market and the instruments being valued for
bulan dan sebagai liabilitas jangka pendek jika jatuh tersebut dengan instrumen yang nilai untuk posisi financial assets position. In determining the fair value
tempo yang tersisa kurang dari 12 bulan. aset keuangan. Dalam menentukan nilai wajar posisi of financial liabilities position, the Group credit risk
liabilitas keuangan, risiko kredit Grup terkait dengan associated with the instrument should be taken into
3. Saling hapus instrumen keuangan 3. offseting of financial instruments instrumen harus diperhitungkan. account.
Aset keuangan dan liabilitas keuangan saling-hapus Financial assets and financial liabilities are offset 5. Penurunan nilai aset keuangan 5. Impairment of financial assets
buku dan nilai bersihnya disajikan dalam laporan and the net amount presented in the consolidated
keuangan posisi keuangan konsolidasian, jika, dan statement of financial position if, and only if, there is Sesuai dengan PSAK No. 71, Grup mengakui AS permitted by SFAS No. 71, the Group recognizes
hanya jika, terdapat hak secara hukum untuk a legal right to offset the carrying amount of financial penyisihan kerugian untuk kerugian kredit ekspektasi allowence for expected credit loss of financial assets
melakukan saling hapus buku atas jumlah tercatat assets and financial liabilities and there is an pada aset keuangan yang diukur pada biaya measured at amortized cost and financial assets
dari aset keuangan dan liabilitas keuangan tersebut intention to settle on a net basis, or to realize the perolehan diamortisasi dan aset keuangan yang measures at fair value through other comprehensive
dan terdapat maksud untuk menyelesaikan secara assets and settle the liability simultaneosly. diukur pada nilai wajar melalui penghasilan income. The Group measures expected credit loss of
bersih, atau untuk merealisasikan aset dan komprehensif lain. Grup mengukur kerugian kredit financial assets in a way that reflects unbiased
menyelesaikan liabilitas secara bersama. ekspektasian dari instrumen keuangan dengan cara amount and weighted probabolity determined by
yang mencerminkan jumlah yang tidak bias dan evaluating a set of possible outcomes, time value of
4. Nilai wajar instrumen keuangan 4. Fair value of financial instruments probabilitas tertimbang yang ditentukan dengan money, and supported and reasonable information
mengevaluasi serangkaian hasil yang memungkinkan that is available without cost or excessive effort on the
Nilai wajar instrumen keuangan yang The fair value of financial instruments that are dapat terjadi, nilai waktu atas uang, dan informasi dates of reporting on past events, current condition,
diperdagangkan secara aktif dipasar keuangan yang actively iraded in organized financial markets yang wajar dan terdukung yang tersedia tanpa biaya and forecast of futere economic conditions.
terorganisasi ditentukan dengan mengacu pada determined by reference to their quoted prices in an atau upaya berlebihan pada tanggal pelaporan
kuotasi harga pasar aktif pada penutupan bisnis pada active market at the close of business on the financial mengenai peristiwa masa lalu, kondisi kini dan
akhir periode pelaporan tanpa pengurangan untuk position date without any deducation for transcation perkiraan kondisi ekonomi masa depan.
biaya transaksi. Untuk instrumen keuangan yang costs. For value is determined using valuation
tidak memiliki pasar aktif, nilai wajar ditentukan techniques. 6. Penghentian pengakuan aset dan liabilitas keuangan 6. Derecognition of financial asset and liabilitas
dengan menggunakan teknik penilaian.
Aset keuangan Financial assets
Teknik penilaian tersebut mencakup penggunaan Such techiques may include the use of fair market
transaksi-transaksi pasar yang wajar antara pihak- transaction between the parties who understand and Aset keuangan (atau mana yang lebih sesuai, bagian Financial assets (or whichever is appropriate, part of
pihak yang mengerti dan keinginan, mengacu pada are willing to (arm's length transactions), referring to dari aset keuangan atau bagian dari kelompok aset a financial assets or part of a group of similiar
nilai wajar terkini dari instrumen lain yang secara the current fair value of another instruments that is keuangan serupa) dihentikan pengakuannya pada saat: financial assets) are derecognized when:
substansial sama, analisis arus kas yang substantialy the some, discounted cash flow analysis
didiskontokan, atau model penilaian lain or other valuation models as required in SFAS 68 1). Hak kontraktual atas arus kas yang berasal dari 1). The contractual rights to receive the cash flow
sebagaimana disyaratkan di PSAK 68, "Pengukuran "Fair Value Measurement". aset keuangan tersebut telah berakhir; atau from the financial assets have ceased to exist; or
Nilai Wajar".
- 29 - - 30 -
Page 57
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
f. Instrumen Keuangan (lanjutan) f. Financial instruments (continued) g. Kas dan setara kas (lanjutan) g. Cash and cash equivalents (continued)
6. Penghentian pengakuan aset dan liabilitas keuangan 6. Derecognation of financial asset and liabilitas Kas dibank dan deposito berjangka yang dibatasi Cash in banks and deposits that are restricted with
(lanjutan) (continued) penggunaannya sehubungan dengan persyaratan respect to the terms of the loan or other agreement are
perjanjian atau perjanjian lainnya disajikan sebagai "kas presented as "Restricted cash in Banks and Deposits" as
Aset keuangan (lanjutan) Financial assets (continued) di Bank dan Deposito Berjangka yang dibatasi non-current assets.
Penggunaannya" sebagai aset tidak lancar.
Aset keuangan (atau mana yang lebih sesuai, bagian Financial assets (or whichever is appropriate, part of
dari aset keuangan atau bagian dari kelompok aset a financial assets or part of a group of similiar
Kas di bank dan deposito berjangka yang akan digunakan Cash in banks and deposits will be used to pay liabilities
keuangan serupa) dihentikan pengakuannya pada financial assets) are derecognized when: (continued)
untuk membayar liabilitas yang akan jatuh tempo dalam due within 1 (one) year, is presented as part of current
saat: (lanjutan)
1 (satu) tahun, disajikan sebagai bagian aset lancar. assets
2). Grup telah mentransfer hak kontraktual mereka 2). The Group has transferred their contractual
untuk menerima arus kas yang berasal dari aset rights to received the cash flows from the
keuangan atau berkewajiban untuk membayar financial assets or an obligation to pay the h. Persediaan h. Inventory
arus kas yang diterima secara penuh tanpa received cash flows in full without significant
penundaan yang signifikan kepada pihak ketiga delay to a third party in the pass-through; and Persediaan dinyatakan sebesar nilai terendah antara Inventory are stated at the acquistion cost and net
dalam perjanjian pass-through ; dan baik either harga perolehan dengan nilai realisasi bersih. Nilai realizable value. Acquistion value based on cost method
a) Grup telah secara substansial mentransfer a) The Group has transferred substantially all perolehan ditetapkan berdasarkan metode biaya yang such as all of cost who happened for to get the inventory
seluruh risiko dan manfaat dari aset; atau the risks and rewards of the assets; or meliputi biaya-biaya yang terjadi untuk memperoleh and bring its to the location and now coudition. Net value
b) Grup telah secara substansial mentransfer b) The Group has neither transferred nor persediaan tersebut serta membawanya ke lokasi dan of that can be realized is the expection of the proper price
seluruh risiko dan manfaat dari aset; atau retained substantially all the risks and kondisinya yang sekarang. Nilai bersih yang dapat after reduced with expectation of the the cost for get and
rewards of the assets, but has transferred direalisasikan adalah taksiran harga jual yang wajar sell finished goods of inventory.
control of the assets. setelah dikurangi dengan taksiran biaya untuk
memperoleh dan menjual persediaan barang jadi.
Liabilitas keuangan Financial Liabilities
Harga perolehan dinyatakan berdasarkan metode First- The price of acquisition are stated based on a first-in
Liabilitas keuangan dihentikan pengakuannya pada Financial liabilities are derecognized when the
In-First-Out (FIFO) untuk seluruh persediaan. First out method (FIFO) to the whole inventory.
saat liabilitas tersebut dihentikan atau dibatalkan atau liability is terminated or canceled or expired. When
kadaluarsa. Ketika suatu liabilitas keuangan yang ada an existig financial liabilities is replaced by another Penyisihan barang usang dilakukan berdasarkan An allowance for inventory obsolescence based on
digantikan oleh liabilitas keuangan lain dari pemberi financial liabilites from the same lender on identifikasi kondisi persediaan pada setiap tanggal identification of inventory condition on the consolidated
pinjaman yang sama dengan persyaratan yang substantially different terms, or substantially modify laporan posisi keuangan konsolidasian. statement of financial position.
berbeda secara substansial, atau modifikasi secara the term of a liability that currently exists, an
substansial persyaratan dari suatu liabilitas yang saat exchange or modification is treated as a i. Biaya dibayar dimuka dan uang muka i. Prepaid expenses and advances payment
ini ada, pertukaran atau modifikasi tersebut derecognition of the initial liability and the
diperlakukan sebagai penghentian pengakuan recognition of a new liability, and the difference is the Biaya dibayar dimuka dibebankan pada usaha sesuai Prepaid expenses are to opations over the periodes
liabilitas awal dan pengakuan suatu liabilitas baru, respective carrying amounts is recognized in the masa manfaat biaya dengan menggunakan metode garis benefited using the straight-line method.
dan selisih antara nilai tercatat liabilitas keuangan consolidated statement of profit or loss and other lurus.
tersebut diakui dalam laporan laba rugi dari comprehensive income.
penghasilan komprehensif lain konsolidasian. Uang Muka merupakan pembayaran atas pengadaan Advences are payments for the procurement of goodsand /
barang dan / atau jasa yang akan diperhitungkan or services to be taken into taken into account as the
g. Kas dan setara kas g. Cash and cash equivalents demikian dengan harga barang dan atau jasa yang price of goods or services received.
diterima.
Kas adalah alat pembayaran yang siap dan bebas Cash is the means of payment that ready and free to be
dipergunakan untuk membiayai kegiatan grup. Setara kas used to finance the activities of the group. Cash j. Aset tetap j. Fixed assets
adalah investasi yang sifatnya likuid, berjangka pendek, equivalents are investments that are highly liquid, short-
dan dengan cepat dapat dijadikan kas dalam jumlah yang term, and it can quickly become cash in the amount that Grup menerapkan PSAK No. 16, "Aset Tetap". Selain The Group adopted SFAS No. 16 "Property Plant and
dapat ditentukan dan memiliki risiko perubahan nilai can be determined and have the risk of changes in value itu, Grup juga menerapkan ISAK No. 25, "Hak atas Equipment". Besides, the Group also adopted IFAS No.
yang tidak signifikan dengan jangka waktu tiga bulan are not significant with maturities of three months or less Tanah". 25, "Land rights".
atau kurang sejak tanggal penempatan dan tidak from the date of plancement and not pledged as collateral
digunakan sebagai jaminan atau tidak dibatasi or restricted in usage.
penggunaannya.
- 31 - - 32 -
Page 58
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
j. Aset tetap (lanjutan) j. Fixed assets (continued) j. Aset tetap (lanjutan) j. Fixed assets (continued)
Jumlah tercatat aset tetap dihentikan pengakuannya An item of property and equipment is derecognized upon
Pengakuan awal aset tetap diukur pada biaya perolehan. initial recognition of property and equipment measured in
(derecognized ) pada saat dilepaskan atau tidak ada disposal or when no future economic benefit are expected
Biaya perolehan aset tetap meliputi harga perolehan dan the cost of acquisition. The cost of property and
manfaat ekonomis masa depan yang diharapkan dari from its use or disposal.
setiap biaya yang dapat diatribusikan secara langsung equipment include the price of the acquisition and cost
penggunaan atau pelepasannya.
agar aset tersebut siap digunakan sesuai dengan can be distribute directly to the assets ready to used in an
tujuannya. appropriated with its. Ketika aset tetap yang dijual atau dilepaskan, dikeluarkan When assets are sold or retired, the cost related
dari kelompok aset tetap berikut akumulasi penyusutan accumulated depreciation and any impairment loss are
Aset tetap, kecuali tanah, dinyatakan berdasarkan biaya The property and equipment, exception the land, are serta akumulasi penurunan nilai yang terkait dengan aset eliminated from the accounts. Any gain or loss arising
perolehan, tetapi tidak termasuk biaya perawatan sehari- carried based on cost of acquistion, excluding the cost of tetap tersebut. Laba atau rugi yang timbul dari from derecognition of property and equipment calculated
hari, dikurangi akumulasi penyusutan dan akumulasi rugi maintaning the daily, less accumulated depreciation and penghentian pengakuan aset tetap ditentukan sebesar as the difference between the net disposal proceeds, if
penurunan nilai, jika ada, Tanah tidak disusutkan dan any impairment losses in value, if any. The land is not perbedaan antara jumlah neto hasil pelepasan, jika ada, any, and the carrying amount of the item is included in
dinyatakan berdasarkan biaya perolehan dikurangi depreciated in and is stated based on the cost of dengan jumlah tercatat dari aset tetap tersebut dan diakui the statement of comprehensive income in the year the
akumulasi rugi penurunan nilai, jika ada. acquisition los any impairment losses in value, if any. dalam laporan laba rugi komprehensif pada tahun item is derecognized.
terjadinya penghentian pengakuan.
Biaya perolehan awal aset tetap meliputi harga perolehan The initial cost of property and equipment consist of
termasuk bea impor dan pajak pembelian dan biaya-biaya purchase price including import duties and taxes and any Nilai residu, umur manfaat, serta metode penyusunan dan The assets residual values, useful lives and depreciation
yang dapat diatribusikan secara langsung untuk directly atributable cost in bringing the assets to its amortisasi ditelaah setiap akhir tahun dan dilakukan and amortization method are reviewed and adjusted if
membawa aset ke lokasi dan kondisi yang diinginkan working condition and location for its intended use. penyesuaian apabila hasil telaah berbeda dengan estimasi appropriate, at each financial year end.
sesuai dengan tujuan penggunaan yang ditetapkan. sebelumnya.
Beban-beban yang timbul setelah aset tetap digunakan, Expenditures incurred after the property and equipment Nilai residu dari aset tetap adalah estimasi jumlah yang The residual value of an assets is the estimated amount
seperti beban perbaikan dan pemeliharaan, dibebankan have been put into operations, such as repair and dapat diperoleh Grup dari pelepasan aset setelah that the Group would currently obtain from disposal of
ke laporan laba rugi komprehensif pada saat terjadinya. maintenances costs, are normally charged to operations dikurangi estimasi biaya pelepasan, jika aset telah the asset, after deducting the estimated costs of such sale,
Apabila beban-beban tersebut menimbulkan peningkatan in the year such costs are incurred. In situations where it mencapai umur dan kondisi pada akhir umur manfaatnya. if the assets were already of the age and other conditions
manfaat ekonomis di masa mendatang dari penggunaan can be clearly demonstrated that the expenditures have expected at the end of its useful life.
aset tetap tersebut yang dapat melebihi kinerja resulted in an increase in the future economic benefits
k. Aset Pusat Data dan Analisa Tempo (PDAT) k. Tempo's Data Center and Analsis Asset (PDAT)
normalnya, maka beban-beban tersebut dikapitalisasi expected to be obtained from the use of the property and
sebagai tambahan biaya perolehan aset tetap. equipment beyond its originally assessed standard of Aset Pusat Data dan Analisa Tempo (PDAT) adalah Tempo's Data Center and Analysis Asset (PDAT) is a
performance, the expenditures are capitalized as koleksi informasi dan data yang memiliki nilai sejarah collection of information and data who having the high
additional cost of property and equipment. uang tinggi dan digunakan oleh Entitas sebagai referensi historical value and used by Entity as a reference news.
berita.
Penyusutan dihitung berdasarkan metode garis lurus Depreciation is computed on a straight-line basis over the
(Straight-line method ) selama masa manfaat aset tetap property and equipment's useful lives as follows: Efektif sejak tanggal 1 Januari 2002, Entitas mulai Effective as of January 1, 2002, Entity did amortization
sebagai berikut : mengamortisasi Aset Pusat Data dan Analisa Tempo assets and analysis of data center due in accordance with
sesuai dengan metode garis lurus . Sisa biaya yang belum the benefits for 18 years with the methods a straight line.
Tarif penyusutan / Tahun / diamortisasi untuk masing-masing produk ditinjau Cost of residue who unamortized in each products to be
Depreciation rate Years kembali manfaat keekonomisannya pada setiap akhir reviewed economic benefits at each end period.
Bangunan 5% - 3,3% 20 - 30 Building periode.
Mesin dan peralatan 33,3% - 20% 3-5 Machinery & factory equipment
Peralatan kantor 33,3% - 12,5% 3-8 Office equipment l. Properti investasi l. Investment property
Kendaraan 33,3% - 12,5% 3-8 Vehicles Grup menerapkan PSAK No. 13 yang memberikan Group apply SFAS No. 13 that gives clarification that
klarifikasi bahwa PSAK No. 13 dan PSAK No. 22 saling SFAS No. 13 and SFAS No. 22 affect each other. Group
Nilai tercatat aset tetap ditelaah kembali dan dilakukan The carrying values of property and equipment are mempengaruhi. Grup dapat mengacu pada PSAK No. 13 can referring to SFAS No. 13 to distinguish between
penurunan nilai apabila terdapat peristiwa atau reviewed for impairment when events or changes in untuk membedakan antara properti investasi dan properti property investment and property used own. Group can
perubahan kondisi tertentu yang mengindikasikan nilai circumstances indicate that the carrying values may not yang digunakan sendiri. Grup juga dapat mengacu pada also referring to SFAS No. 22 as guidance do acquisition
tercatat tidak dapat dipulihkan sepenuhnya. be recoverable. PSAK No. 22 sebagai pedoman apakah akuisisi properti of property investment is a combination business.
investasi merupakan kombinasi bisnis.
- 33 - - 34 -
Page 59
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
m. Aset tak berwujud m. Intangible asset
l. Properti investasi (lanjutan) l. Investment property (continued)
Grup menerapkan PSAK No. 19. Selain ini Grup juga The Group adopted SFAS No. 19. Besides, the Group also
Properti investasi terdiri tanah, bangunan dan prasarana, Investment property consist of land and building and
menerapkan ISAK No. 14, "Biaya Situs Web" termasuk adopted IFAS No. 14, "Web Site Cost". "Intangible
yang dikuasai untuk menghasilkan sewa atau untuk improvements, which held to earn rental or for capital
PSAK No. 19, "Aset Tak Berwujud tentang Klarifikasi Assets" including SFAS No. 19, "Intangible Assets" and
kenaikan nilai atau kedua-duanya, dan tidak untuk appreciation or both, rather than for use in the
Metode yang diterima untuk penyusutan dan amortisasi". Amendment Method Received for Depreciation and
digunakan dalam produksi atau penyediaan barang atau production or supply of goods or services or
Amortization.
jasa untuk tujuan administratif atau dijual dalam kegiatan administrative purpose or sale in the ordinary course of
usaha sehari-hari. business activities. PSAK No. 19 memberikan klarifikasi pada paragraf 80 Amendment to SFAS No. 19 provides clarification on
terkait model revaluasi, bahwa ketika Entitas paragraph 80 related to the revaluation model, that when
Grup telah memilih model biaya (cost model ) sebagai The Group had chosen cost model (cost model) the policy menggunakan model revaluasi, jumlah tercatat aset an Entity uses the revaluation model, the carrying amount
kebijakan akuntansi pengukuran properti investasi. accounting measurement property investment. disajikan kembali pada jumlah revaluasiannya. of the asset is restated on is revaluation amount.
Properti investasi dinyatakan sebesar biaya perolehan Investment properties are stated at cost including Amandemen PSAK No. 19 memberikan klarifikasi amendment to SFAS No. 19 provides clarification on the
termasuk biaya transaksi dikurangi akumulasi transaction costs less acumulated depreciation and tentang anggapan bahwa pendapatan adalah dasar yang assumption that the revenue base is not appropriate in
penyusutan dan penurunan nilai, kecuali tanah yang tidak impairment losses, except for land which is not tidak tepat dalam mengukur pemakaian manfaat ekonomi measuring the use of economic benefits of the intangible
disusutkan, jumlah tercatat termasuk biaya penggantian depreciated. The carrying amount includes the cost of aset tak berwujud dapat dibantahkan dalam keadaan assets can be debated in certain limited circumstances.
dari properti investasi yang ada pada saat terjadinya replacing part of an existing investment property as terbatas tertentu.
biaya, jika kriteria pengakuan terpenuhi, dan tidak incurred, if the recognition criteria are met, and does not
termasuk biaya harian penggunaan properti investasi. include the daily cost in using the investment property. Aset tak berwujud dapat diakui hanya apabila: Intangible assets can be recognized only if:
1. Kemungkinan besar akan diperoleh manfaat ekonomi 1. Likely to obtain the future economic benefits of the
Penyusutan bangunan dan prasarana dihitung dengan Depreciation of buildings and improvements is computed masa depan dari aset tersebut; dan assets, and
menggunakan metode garis lurus (straight line method ) using the straight-line method over the assets useful life 2. Biaya perolehan aset tersebut dapat diukur secara 2. Cost of that asset can be measured reliably.
selama umur manfaat aset antara 20 hingga 30 tahun. between 20 and 30 years. handal.
Properti investasi dihentikan pengakuannya pada saat Investment properties are derecognised upon disposal or Grup telah memilih model biaya (cost model ) sebagai The Group has chosen the cost model for measurement
pelepasan atau ketika properti investasi tersebut tidak when the investment property is permanently withdrawn kebijakan akuntansi pengukuran aset tak berwujudnya. intangible assets.
digunakan lagi secara permanen dan tidak memiliki from use and no future economic benefit are expected
manfaat ekonomis dimasa depan yang dapat diharapkan from its disposal. Of an investment property is recognized Aset tak berwujud dengan umur manfaat terbatas (finite ) Intangible assets with finite useful lives are amortized
pada saat pelepasannya. Laba atau rugi yang timbul dari in the consolidated statement of profit or loss and other diamortasasi secara sistemis selama umur manfaatnya. systematically over the useful life, Intangible assets with
penghentian atau pelepasan properti investasi diakui comprehensive income in the year of retirement or Aset takberwujud dengan umur manfaat tidak terbatas indefinite life are not necessarily amortized, but must be
dalam laporan laba rugi dan penghasilan komprehensif disposal. (indefinite ) tidak perlu diamortasasi, namun secara done on an annual basis the comparison between the
lain konsolidasian pada tahun terjadinya penghentian tahunan wajib dilakukan perbandingan antara nilai carrying value and the recoverable amount.
atau pelepasan tersebut. tercatat dengan nilai yang dapat dipulihkan.
Selain itu, Grup juga menerapkan ISAK No. 25, "Hak In addition, the Group also adopted prospective IFAC No.
Transfer ke properti investasi dilakukan jika, dan hanya Transfer to investment properties if, and only if, there is a
atas Tanah". Penerapan ISAK ini hanya mereklasifikasi 25, "Land Right". Application of this IFAS is just to
jika, terdapat perubahan penggunaan yang ditunjukan change in use, evidanced by the end of the use by the
biaya pengurusan hak atas tanah untuk perolehan awal reclassify the cost of the land rights for the initial
dengan berakhirnya pemakaian oleh pemilik, dimulainya owner, commencement of an operating lease to another
pada kelompok akun tanah dan untuk perpanjang hak acquisition of land account for the extension of rights to
sewa operasi ke pihak lain atau selesainya pembangunan party or completion of construcion or development.
pada kelompok akun "aset tak berwujud". "Intangible Assets" account.
atau pengembangan. Transfer dari properti investasi Transfer from investment properties if, and only if, there
dilakukan jika, dan hanya jika, terdapat perubahan is a change in use, evidenced by comumencement of
Hak atas tanah tersebut diamortisasi dengan Land Rights are amortized using the straight-line method
penggunaan yang ditunjukkan dengan dimulainya owner occupation or commencement of development for
menggunakan metode garis lurus (staight line method ) over the legal life or economic life, whichever is shorter.
penggunaan oleh pemilik atau dimulainya pengembang sale.
selama taksiran masa manfaat hukum atau ekonomis,
untuk dijual.
mana yang lebih cepat.
Properti investasi mencakup juga properti dalam proses Investment property includes properties in the process of Beban ditangguhkan lainnya yang mempunyai masa The other deffered charges who have been economical
pembangunan yang dimasa depan akan digunakan development in the future will be used as an investment manfaat ekonomis dimasa depan diamortisasi selama benefits in legal life or economic life, whichever is shorter.
sebagai properti investasi. property. taksiran masa manfaat ekonomis dengan menggunakan
metode garis lurus (straight line method ).
- 35 - - 36 -
Page 60
The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended 31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) (lanjutan)
(lanjutan)
n. Penurunan nilai aset non-keuangan (lanjutan) n. The impairment value of non financial assets (continued)
n. Penurunan nilai aset non-keuangan n. The impairment value of non financial assets
Grup menerapkan PSAK No. 48, "Penurunan Nilai Aset'. The Group adopted SFAS No. 48, "Impairment of Aset tak berwujud dengan umur manfaat tidak terbatas; An intangible assets with an indefinite useful life;
PSAK ini tidak diterapkan untuk persediaan, aset yang Assets". It does not apply to inventories, assets arising - Aset tak berwujud belum tersedia untuk digunakan; - An intangible assets not yet available for use;
timbul dari kontrak konstruksi, aset pajak tangguhan, aset from construction contracts, deferred tax assets, assets - Goodwill yang diperoleh dalam suatu kombinasi - Goodwill acquired in a business combination.
yang timbul dari imbalan kerja, aset keuangan, properti arising from employee benefits, financial assets, bisnis.
investasi pada nilai wajar, aset kontrak asuransi, aset investment property carried at fair value, insurance
tidak lancar dimiliki untuk dijual. PSAK ini diterapkan contract assets, non-current assets held for sale. It Kerugian penurunan nilai yang telah diakui dalam Impairment losses recognized in prior periods for an
untuk aset tetap, properti investasi pada biaya perolehan, applies to property, plant and equipment, investment periode sebelumnya untuk aset selain goodwill dibalik assets other than goodwill is reversed if, and only if, there
aset tak berwujud dan goodwill, investasi pada Entitas property at cost, intangible assets and goodwill, jika, dan hanya jika, terdapat perubahan asumsi-asumsi are changes in the assumptions used to determine the
anak, Entitas asosiasi dan ventura bersama pada biaya investment in subsidiaries, associates, and joint venture yang digunakan untuk menentukan jumlah terpulihkan recoverable amount of the asset since the last impairment
perolehan. carried at cost. aset tersebut sejak rugi penurunan nilai terakhir diakui. loss is recognized . If that is the case, the carrying amount
Dalam hal ini, jumlah tercatat aset dinaikkan ke jumlah of the assets is increased to the recoverable amount. The
Pada setiap akhir periode pelaporan, grup menilai apakah At the end of each reporting period, the group assesses terpulihkannya. Pembalikan tersebut dibatasi sehingga reversal is limited so that the carrying amount of the
terdapat indikasi suatu aset mengalami penurunan nilai. wheter there is any indication that an asset may be jumlah tercatat aset tidak melebihi jumlah tercatat, neto assets does not exceed the carrying amount, net of
Jika terdapat indikasi tersebut atau pada saat pengujian impaired. If such indication exists or when annual setelah penyusutan, seandainya tidak ada rugi penurunan depreciation, had no impairment loss been recognized as
secara tahunan penurunan nilai aset diperlukan, maka impairment testing of an assets is required, the group nilai yang telah diakui untuk aset tersebut pada tahun income in the statement of profit or loss unless it relates
grup membuat estimasi jumlah terpulihkan aset tersebut. estimates the recoverable amount of the assets. sebelumnya. Pembalikan rugi penurunan nilai diakui to a revalued asset where the reversal is treated as a
sebagai keuntungan dalam laporan laba rugi kecuali revalution increase in OCI.
Jumlah terpulihkan suatu aset atau CGU adalah jumlah Recoverable amount of an assets or CGU is the higher terkait dengan aset revaluasian dimana pembalikan
yang lebih tinggi antar nilai wajar dikurangi biaya amount between the fair value loss costs of disposal and diperlukan sebagai kenaikan revaluasi dalam OCI.
pelepasan dan nilai pakainya. Jika jumlah terpilihkan value in use. If the recoverable amount of an assets is less
suatu aset lebih kecil dari nilai tercatatnya, nilai tercatat than its carrying amount, the carrying amount should be Setelah pembalikan tersebut, penyusutan aset tersebut After such reversal, the depreciation charge on the sald
harus diturunkan menjadi sebesar terpulihkan. Kerugian reduced to their recoverable amounts. Impairment loss is disesuaikan dalam periode mendatang untuk asset is adjust in future periods to allocate the assets
penurunan nilai diakui segera dalam laporan laba rugi recognized immediately in the consolidated statement of mengalokasikan jumlah tecatat aset revisian, dikurangi revised carrying amount, less any residual value, on a
dan penghasilan komprehensif lain konsolidasian, profit or loss and other comprehensive income unless it nilai sisanya, dengan dasar yang sistematis selama sisa systematic basis over its remaining useful life.
kecuali berkaitan dengan aset revaluasian dimana rugi relates to a revalued assets where the impairment loss is umur manfaatnya.
penurunan nilai diperlakukan sebagai penurunan treated as a revaluation decrease in OCI.
revaluasi di OCI. Goodwill diuji untuk penurunan nilai setiap tahun dan Goodwill is tested for impairment annually and when
ketika keadaan yang mengindikasikan bahwa nilai circumstances indicate that the carrying value may be
Jika jumlah terpulihkan adalah nilai wajar dikurangi If recoverable amount is fair value less costs of disposal, tercatat mungkin menurun. Penurunan nilai goodwill impaired. Impairment is determined for goodwill by
biaya pelepasan, tingkat hirarki nilai wajar dimana the level of the fair value hierarchy within which the fair diterapkan dengan menilai jumlah terpulihkan dari assessing the recoverable amount of each cash
pengukuran nilai wajar dikategorikan, teknik penilaian value measurement is categorized, the valution masing-masing unit penghasilan kas (CGU) atau generating unit (CGU) or group of CGU to which the
yang digunakan untuk mengukur nilai wajar dikurangi techniques used to measure fair value less costs of kelompok CGU untuk mana goodwill terkait. Dimana goodwill relates. Where the recovable amount of the
biaya pelepasan dan asumsi utama yang digunakan dalam disposal and the key assumptions used in the jumlah terpulihkan CGU lebih kecil dari jumlah CGU's is less than its carrying amount, an impairment
pengukuran nilai wajar pengukuran dikategorikan dalam measurement of fair value measurements categorized tercatatnya, rugi penurunan nilai diakui. Penurunan yang loss is loss is recognized. Impairment relating to goodwill
"level 2" dan "level 3" dari hirarki nilai wajar adalah within "level 2" and "Level 3" of the fair value hirarchy berkaitan dengan goodwill tidak dapat dibalik dimasa cannot be reversed in future years.
dengan mengacu pada PSAK No. 68, "Pengukuran Nilai are referred to SFAS No. 68, "Fair Value Measurement". mendatang.
Wajar".
o. Imbalan kerja o. Employment benefits
Jumlah terpulihkan dari jenis aset tak berwujud berikut The Recoverable amounts of the following types of
diukur setiap apakah terdapat atau tidak indikasi bahwa intangible assets are measured annually whether or not Grup menerapkan PSAK No. 24 (Revisi 2016), "Imbalan Group apply SFAS No. 24 (revisd 2016), "Employment
nilainya mungkin menurun. Dalam beberapa hal, there is any indication calculation of recoverable amount Kerja". Berdasarkan revisi atas PSAK tersebut, benefit". Based on revisions to the SAFS, profit or losses
perhitungan rincian jumlah terpulihkan terkini yang made in a prior period may be used in the impairment test keuntungan atau kerugian aktuarial yang timbul diakui actuarial arising recognized as other comprehensive
dibuat dalam periode sebelumnya dapat digunakan dalam for that asset in the current period: sebagai Penghasilan Komprehensif Lain dan disajikan income and is presented at the equity. Fees for and
uji penurunan nilai atas aset tersebut pada periode pada bagian ekuitas. Biaya jasa lalu dibebankan langsung charged directly at a profit loss.
berjalan: pada laba rugi.
- 38 -
- 37 -
Page 61
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
o. Imbalan kerja (lanjutan) o. Employment benefits (continued) o. Imbalan kerja (lanjutan) o. Employment benefits (continued)
Grup mencatat imbalan kerja berdasarkan Undang- The Group noted return work based on the Law No. 11 Program pensiun Retirement plan
undang No. 11 Tahun 2020 tanggal 2 November 2020. Years 2020 on November 2, 2020.
Entitas dan Entitas anak (PT TIMH), menyelenggarakan The Entity and its subsidiary (PT TIMH), implement cost
Liabilitas atau aset imbalan pasti neto adalah nilai Liabilities or past - assets benefit is aggregate value of program pensiun iuran pasti yang dikelola oleh Dana of retirement plan who manage by The Institution,
agregat dari nilai kini kewajiban imbalan pasti the current service cost (resulted of annual discount rate Pensiun Lembaga Keuangan PT Bank Rakyat Indonesia Finance of Pension Fund PT Bank Rakyat
(dihasilkan dari penggunaan tingkat diskonto based on corpurate obligation who high quality) in the (Persero) Tbk yang meliputi seluruh karyawan permanen. Indonesia(Persero) Tbk, including all of premanent
berdasarkan obligasi koporat berkualitas tinggi) pada ending period report less the current value of program employee.
akhir periode pelaporan dikurangi dengan efek assets (if any), adjust with effect boundaries past - asset
membatasi aset imbalan pasti neto yang ditetapkan benefit who settled to the highest asset. The highest asset Berdasarkan program tersebut, kontribusi dihitung Based on the retirement plan, contribution calculated
kebatas tertinggi aset. Batas tertinggi aset adalah nilai is the current value of return assets who available in the berdasarkan masa kerja karyawan. Kontribusi Entitas dan based on length of employment. Contribution Entity and
kini dari imbalan ekonomi yang tersedia dalam bentuk return form of find or less the future cost. Entitas anak terdiri atas biaya jasa kini dan biaya jasa Subsidiaries consists fees now and service fees and paid
pengembalian dana dari program atau pengurangan iuran lalu yang dibayar secara periodik berdasarkan periodcally based on the calculation of actuarial.
perhitungan aktuaria.
Dalam program imbalan pasti, biaya imbalan ditentukan In return for must be successor program, the cost of
terpisah untuk masing-masing program dengan return determined apart for each respective program by Karyawan permanen pada Entitas anak (PT Temprint) Employees permanently Subsidiaries PT Temprint)
menggunakan metode Projected Unit Credit . Biaya using the method Projected Unit Credit. The cost of disertakan dalam program Jaminan Sosial Tenaga Kerja included in labor Social Security Program (Jamsostek)
imbalan pasti dari: return will consist of: (Jamsostek).
1. Biaya jasa ` 1. Service expenses
2. Bunga neto atas liabilitas atau aset imbalan pasti neto 2. Net interset on liabilities or assets return must net Pengakuan Recognition
3. Pengukuran kembali liabilitas atau aset imbalan pasti 3. The measurement of back liabilites or assets in
neto return mustbe net. Beban imbalan kerja untuk pekerja harus diakui pada The cost of providing employee benefit should be
Biaya jasa dimana termasuk biaya jasa kini, biaya jasa Service fees where including the cost of service now, periode dimana imbalan diperoleh oleh pekerja, daripada recognized in the period in which the benefit is earned by
lalu dan keuntungan atau kerugian atas penyelesaian service fees ago and advantage or losses on the ketika dibayar atau terutang. the employee, rather than when it is paid or payable.
diakui sebagai beban dalam laba rugi. Biaya jasa lalu completion of recognized when there was amending or
diakui ketika terjadi amandemen atau perubahan program change program return definitely or curtailment. Komponen biaya imbalan pasti diakui sebagai berikut: The components of defined benefit cost are recognized as
imbalan pasti atau kurtailmen. follows:
1. Biaya jasa diatribusikan ke periode sekarang dan 1. Service cost attributable to the current and past
Bunga neto didalam liabilitas atau aset imbalan neto Net interest in liabilities or assets in return is a change in peride lalu diakui dalam laporan laba rugi periods is recognized in profit or loss;
adalah perubahan selama periode atau aset imbalan neto net during the period of liabilities or assets in return for 2. Bunga neto pada liabilitas atau aset imbalan pasti 2. Net interest on the net defined benefit liability or
yang muncul dari periode waktu yang ditentukan dengan net that arises from a specifed period of time by using ditentukan dengan menggunakan tingkat diskonto assets, determined using the discount rate at the
menggunakan tarif diskonto berdasarkan obligasi Entitas discount rate based on company bonds that are are high pada awal periode diakui dalam laporan laba rugi; beginning of the period is recognized in profit or loss;
yang berkualitas tinggi ke dalam liabilitas atau aset quality into liabilities or assets in return for net. Net 3. Pengukuran kembali dari liabilitas atau aset imbalan 3. Remeasurements of the defined benefit liability or
imbalan neto. Bunga neto didalam liabilitas atau aset interest in liabilities or assets in return for net recognized pasti terdiri dari: asset, comprising:
imbalan neto diakui sebagai beban atau pendapatan as a burden or income in the report profit loss. - Keuntungan dan kerugian aktuarial; - Actuarial gains and lesses;
dalam laporan laba rugi. - Imbalan aset program; - Return on plan assets;
- Setiap perubahan dalam dampak batas atas - Any changes in the effect of the asset ceiling,
Perhitungan yang terdiri dari keuntungan dan kerugian Calculation consisting of the gains and losses actuarial, aset, tidak termasuk jumlah yang dimasukkan excluding amounts including in net interest on
aktuarial, pendapatan dari aset dan setiap perubahan revenue from assets and any change in asset ceiling dalam bunga neto atas liabilitas (aset) imbalan the net defined benefit liability (asset).
dalam aset ceiling (tidak termasuk bunga neto pada (excluding net interest in liabities return) recognized pasti neto. Diakui di OCI (tidak direklasifikasi
liabilitas imbalan) diakui segera dalam penghasilan shortly in income komprehensif other in the period during ke laba rugi pada periode berikutnya).
komprehensif lain pada periode dimana mereka muncul. which they appear. Calculation back recognized in profit
Perhitungan kembali diakui dalam laba ditahan dalam was arrested in equity and not classified to report a loss
ekuitas dan tidak diklasifikasikan kembali ke laporan in the next period.
laba rugi pada periode berikutnya.
- 39 - - 40 -
Page 62
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan)
(lanjutan)
o. Imbalan kerja (lanjutan) o. Employment benefits (continued)
o. Imbalan kerja (lanjutan) o. Employment benefits (continued)
pengukuran Measurent
Sebelumnya biaya jasa lalu ditentukan, atau keuntungan Before past service costs are determined, or a gain or loss
atau kerugian pada penyelesaian diakui, liabilitas on settlement is recognized, the net defined benefit
Pengukuran liabilitas (aset) imbalan pasti bersih The measurement of net defined benefit liabilities or
imbalan pasti atau aset disyaratkan untuk diukur kembali, liability or asset is required to be remeasured, however
mensyaratkan penerapan metode penilaian aktuaria, assets requires the application of an actuarial valution
namun Entitas tidak diisyaratkan untuk membedakan an Entity is not required to distinguish between past
atribusi imbalan untuk periode jasa, dan penggunaan method, the attribution of benefit to periods of service,
antara biaya jasa lalu yang dihasilkan dari kurtailmen dan service costs resulting from curtailments and gains and
asumsi aktuaria. Nilai wajar aset program dikurangi dari and the use of actuarial assumptions. The fair value of
keuntungan dan kerugian pada penyelesaian dimana losses on settlement where these transaction occur
nilai kini liabilitas imbalan pasti dalam menentukan any plan assets is deducted from the present value of the
transaksi ini terjadi bersama-sama. together.
defisit bersih atau surplus. defined benefit liabilities in determining the net deficit or
surplus.
p. Penjabaran mata uang asing p. Foreign currency translation
Nilai kini liabilitas imbalan pasti Entitas dan biaya jasa The present value of an Entity's defined benefit liabilities
PSAK No. 10 (Revisi 2010) mewajibkan Grup untuk SFAS No. 10 (Revised 2010) requires an entity to
terkait ditentukan dengan menggunakan metode and related service costs is determined using the
menentukan mata uang fungsionalnya dan mengukur determine its functional currency and measure its result
"Projected Unit Credit ", yang menganggap setiap "Projected Unit Credit" method, which sees each period
hasil operasi dan posisi keuangannya dalam mata uang of operations and financial position in that currency.
periode jasa akan menghasilkan satu unit tambahan dari of service as giving rise to an additional unit of benefit
tersebut. Selanjutnya, standar ini juga mengatur cara Furthermore, it prescribes how to include foreign
imbalan dan mengukur setiap unit secara terpisah untuk entitlement and measures each unit separately in building
untuk menyertakan transaksi mata uang asing dan operasi currency transactions and foreign operations in the
menghasilkan liabilitas akhir. Hal ini mensyaratkan up the final liabilities. This requires an Equity to attribute
luar negri dalam laporan keuangan konsolidasian ke consolidated financial statement of an Entity and
Entitas untuk mengatribusikan imbalan pada periode kini benefit to the current and prior periods (to determine the
dalam mata uang penyajian. translate consolidated financial statement into a
(untuk menentukan biaya jasa kini) dan periode kini dan present value of defined benefit liabilities). Benefit is
presentation currency.
periode lalu (untuk menentukan nilai kini liabilitas attributed to periods of service using the plan's benefit
imbalan pasti). Imbalan tersebut diatribusikan sepanjang formula, unless an employee's service in later years will
1. Mata uang fungsional dan penyajian 1. Functional and presentation currency
periode jasa menggunakan formula imbalan yang lead to a materially higher of benefit than in earlier
dimiliki program, kecuali jasa pekerja ditahun-tahun years, in which case a straight-line basis is used.
Akun-akun yang tercakup dalam laporan keuangan Items included in the financial statement of each of
akhir akan meningkatkan secara material dibanding
setiap Entitas anak didalam Grup diukur the entities within the Group are measured using the
tahun-tahun sebelumnya, dalam hal ini menggunakan
menggunakan mata uang dari lingkungan ekonomi currency of the primary economic environment in
dasar metode garis lurus.
utama Entitas tersebut beroperasi (mata uang which the relevant Entity operation (the functional
fungsional). Laporan Keuangan Konsolidasian currency), The consolidated financial statement are
Biaya jasa lalu adalah perubahan liabilitas imbalan pasti Past service cost is the change in a defined benefit disajikan dalam Rupiah), yang juga merupakan mata presented in Rupiah, which is also the Group's
atas jasa pekerja pada periode-periode lalu, yang timbul liability for employee service in prior periods, arising as uang fungsional dan penyajian Grup. functional and presentation currency.
sebagai akibat dari perubahan peraturan program dalam a result of changes to plan arrangements in the current
periode kini (yaitu yang akan dibayar, atau kurtailmen period (i.e. plan amendments introducing or changing
2. Transaksi dan saldo 2. Transaction and balances
yang secara signifikan mengurangi jumlah pekerja yang benefit payable, or curtaiments which significantly reduce
disertakan). the number of covered employees).
Transaksi dalam mata uang asing dijabarkan menjadi Foreign currency transcations are translated into the
mata uang fungsional menggunakan kurs yang functional currency using the exchange rate previling
Biaya jasa lalu diakui sebagai beban pada awal tanggal Past service cost is recognized as an expense at the
berlaku pada tanggal transaksi. Keuntungan dan at the date of the settlement of such transaction and
ketika perubahan program atau kurtaillmen terjadi dan earlier of the date when a plan amendment or curtailment
kerugian selisih kurs yang berasal dari pembayaran from from the translation at year-end exchange rates
tanggal ketika Entitas mengakui setiap pesangon, atau occurs and the date when on Entity recognizedany
atas transaksi-transaksi tersebut dan dari penjabaran of moneter assets and liabilities denominated in
biaya terkait restrukturisasi dalam PSAK No. 57, termination benefit, or related restructuring costs under
aset dan liabilitas moneter dalam mata uang asing foreign currencies are recognized in profit or loss.
"provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi". SFAS No. 57,"Provisions,Contigent Liabilities and
menggunakan kurs yang berlaku pada akhir tahun
Contingent Assets".
diakui dalam laba rugi.
Keuntungan atau kerugian atas penyelesaian program Gains or losses on the settlement of a defined benefit plan
imbalan pasti diakui pada saat diakui pada saat are recognized when the settlement occurs.
penyelesaian terjadi.
- 41 -
- 42 -
Page 63
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
p. Penjabaran mata uang asing (lanjutan) p. Foreign currency translation(continued) p. Penjabaran mata uang asing (lanjutan) p. Foreign currency translation(continued)
3. Entitas dalam Grup 3. Group Entities Selisih yang timbul dari penjabaran tersebut disajikan The difference arising from the translation is presented as
sebagai OCI dalam akun "Selish Kurs karena Penjabaran OCI in account of "Difference in Foreign Currency
Hasil usaha operasi dan posisi keuangan dari Entitas The result of the operations and financial position of Laporan Keuangan Entitas anak", sebagai bagian dari Translation of the Financial Statement of Subsidiaries" as
anak Grup (tidak ada yang mata uang fungsional dari all the Group's subsidiaries (none of which has the ekuitas dari laporan posisi keuangan konsolidasian. part of the equity section of consolidated statement of
suatu ekonomi hiperinflasi) yang memiliki mata uang currency of a hyperinflationary economy) that have a financial statement of financial position.
fungsional yang berbeda dengan mata uang penyajian functional currency which is different from the
Entitas, ditranslasikan dalam mata uang penyajian company's presentation currency are translated into q. Pengakuan pendapatan dan beban q. Revenue and expense recognition
Entitas sebagai berikut: the Company's presentation currency follows:
- Aset dan liabilitas yang disajikan pada laporan - The assets and liablities presented in the Pendapatan diakui bila besar kemungkinan manfaat Revenue is recognized to the extent that is probable that
posisi keuangan konsolidasian, dijabarkan consolidated statement of financial position are ekonomi akan diperoleh oleh Grup dan jumlahnya dapat the economic benefits will flow to the Group and the
pada kurs penutup tanggal laporan posisi translated at the closing rate at the date of the diukur secara handal. Pendapatan diukur pada nilai wajar revenue can be reliable measured. Revenue is measured
keuangan konsolidasian tersebut. consolidated statement of financial position. pembayaran yang diterima, tidak termasuk diskon, rabat at the fair value of the consideration received, excluding,
- Penghasilan dan beban untuk setiap laba rugi - The income and expenses for each profit or loss dan pajak Pertambahan Nilai (PPN). discounts, rebates and and Value Added Tax ("VAT").
dijabarkan menggunakan kurs rata-rata are translated at average exchange rates
tersebut bukan perkiraan wajar efek kumulatif (unless this average is not a reasonable Pendapatan dari penjualan barang harus diakui bila Revenue from sale of goods is recognized when all of the
dari kurs yang berlaku pada tanggal transaksi, approximation of the cumulative effect of the seluruh kondisi berikut terpenuhi: following conditions are satisfied:
maka penghasilan dan beban dijabarkan rates prevalling on the transaction dates, in 1) Grup telah memindahkan risiko dan manfaat secara 1) The Group has transferred to the buyer the significant
menggunakan kurs tanggal transaksi. which case the income and expenses are signifikan kepemilikan barang kepada pembeli; risks and rewards of ownership of the goods;
translated at the rate dates of the transactions). 2) Grup tidak lagi melanjutkan pengelolaan yang 2) The Group retains neither continuing managerial
- seluruh selisih kurs yang timbul diakui dalam - All of the resulting exchange differences are biasanya terkait dengan kepemilikan atas barang involvement to the degree usually associated with
pendapatan komprehensif lainnya. recognized in other comprehensive income. yang dijual; ownership nor effective control over the goods sold;
3) Jumlah pendapatan dapat diukur dengan handal; 3) The amount of revenue can be measured reliably;
Kurs tengah Bank Indonesia yang digunakan pada Middle rate Bank Indonesia used on December 31, 2023 4) Kemungkinan besar manfaat ekonomi yang terkait 4) It is probable that the economic benefits associated
tanggal 31 Desember 2023 dan 2022 adalah: and 2022 is: dengan transaksi akan mengalir kepada Entitas with the transaction will flow to the Company; and
tersebut; dan
31 Des / Dec 31 31 Des / Dec 31 5) Biaya yang terjadi atau akan terjadi sehubungan 5) The cost incurred or to be incurred in respect of the
2023 2022 transaksi penjualan tersebut dapat diukur dengan transaction can be measure reliaby.
(Rupiah penuh/ (Rupiah penuh/ handal.
Full amount ) Full amount )
1 Dollar AS 15.416 15.731 1 Dollar AS Beban diakui pada saat terjadinya (accrual basis ) Expenses are recognized when these are incurred(accrual
100 yen 10.954 11.756 100 yen basis)
Untuk tujuan konsolidasian laporan keuangan Entitas For consolidated purpose, the financial statement of the r. Biaya pinjaman r. Borrowing costs
anak dengan mata uang fungsional selain mata uang subsidiaries with functional currencies other than
fungsional Entitas Induk (jika ada) dijabarkan ke dalam parent's functional currency (if any) are translated into Grup menerapkan PSAK No. 26 :Biaya Pinjaman". The Group adopted SFAS No. 26,"Borrowing Costs".
mata uang fungsional Entitas Induk dengan parent's functional currency using the following: Biaya pinjaman, baik secara langsung maupun tidak Borrowing costs, either directly or indirectly used to
menggunakan berikut ini: langsung digunakan untuk mendanai suatu proses finance a development process that are eligible (qulifying
- Aset dan liabilitas, kurs tengah tukar Bank Indonesia - Assets and liabities, exchange middle rate of Bank pembangunan tertentu yang memenuhi syarat ('aset assets) are capitalized until the construction is completed.
pasa akhir pelaporan tahun. Indonesia at end of reporting year, kualifikasi'), dikapitalisasi hingga saat proses
- Pendapatan dan beban, kurs tengah rata-rata - Revenue and expenses, weighted average middle rate pembangunannya selesai.
tertimbang dari Bank Indonesia selama periode of Bank Indonesia during the period of statement of
laporan laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
- 43 - - 44 -
Page 64
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
r. Biaya pinjaman (lanjutan) r. Borrowing costs (continued) t. Pajak Penghasilan t. Income taxes
Grup menerapkan PSAK No. 46, "Pajak Penghasilan". The Group adopted SFAS No. 46, "Income Taxes".
Biaya pinjaman yang dapat diatribusikan secara langsung Borrowing costs that are directly attributable to the
Selain itu, Grup juga menerapkan ISAK No. 20, "Pajak Besides, the Group also adopted ISAK No. 20, "Income
pada perolehan, konstruksi dan produksi, suatu aset acquisition construction and production of a qualifying
Penghasilan: Perubahan Dalam Status Pajak Entitas atau Taxes: Changes in the Tax Status of an Enterprise or its
kualifikasian, dikapitalisasi sebagai bagian dari biaya asset, are capitalized as part of the costs of the related
Para Pemegang Saham". Shareholders".
aset terkait. Jika tidak biaya pinjaman diakui sebagai assets. Otherwise, browing costs consist of interests and
beban pada saat terjadinya. Biaya pinjaman terdiri dari other financing charges that the group incurs in
Pajak kini Current tax
bunga dan beban keuangan lainnya sehubungan dengan connection with the borrowing of funds.
peminjaman dana oleh grup. Beban pajak penghasilan merupakan jumlah dari pajak Income tax expense represents the sun of the corporate
penghasilan badan yang terutang saat ini dan pajak income tax currently and deferred tax.
Untuk pinjaman yang secara khusus digunakan untuk To the extent that for loans that are specifically used for tangguhan.
perolehan aset kualifikasian, jumlah biaya pinjaman yang the acquisition of a qualifying asset, the amount of
memenuhi syarat untuk dikapitalisasi ditentukan sebesar borrowing costs eligible for capitalization is determind as Aset dan liabilitas pajak kini untuk tahun berjalan dan Current income tax assets and liabilities for the current
biaya pinjaman yang terjadi selama periode berjalan, the actual borrowing costs incurred during the period, tahun lalu diukur sebesar jumlah yang diharapkan dapat and prior year are measured at the amount expected to be
dikurangi pendapatan investasi jangka pendek dari less any income earned on the temporary investment of direstitusi dari atau dibayarkan kepada otoritas recovered from or paid to the tax authority. The tax rates
pinjaman tersebut. those borrowings. perpajakkan. Tarif pajak dan peraturan pajak yang and tax laws used to compated the amount are the those
digunakan untuk menghitung jumlah tersebut adalah that have been enacted or substantively enacted as the
Entitas memulai mengkapitalisasi biaya pinjaman An Entity begins capitalizing borrowing costs as part of yang telah berlaku atau secara substantif telah berlaku reporting dates.
sebagai bagian dari biaya aset kualifikasi, pada tanggal the cost of a qualifying asset on the commencement date. pada tanggal pelaporan.
dimulainya. Tanggal dimulainya untuk kapitalisasi The commencement date for capitalization is the date
adalah tanggal ketika Entitas pertama memenuhi semua when the Entity first meets all of the following conditions: Penghasilan kena pajak berbeda dengan laba yang Taxed profit differs from profit as reported in the profit or
kondisi berikut: dilaporkan dalam laba rugi karena penghasilan kena loss because it excludes items of income or expense that
- Menimbulkan pengeluaran untuk aset; - It incurs expenditures for the asset; pajak tidak termasuk bagian dari pendapatan atau beban are taxable or deductible in other years and it other years
- Menimbulkan biaya pinjaman; dan - It incurs borrowing costs; and yang dikenakan pajak atau dikurangkan ditahun-tahun and it futher excludes items that are never taxable or
- Melakukan kegiatan yang diperlukan untuk - It undertakes activities that are necessary to prepare yang berbeda, dan juga tidak termasuk bagian-bagian deductible.
mempersiapkan aset untuk tujuan penggunaannya the asset for its intended use or sale. yang tidak dikenakan pajak atau tidak dapat dikurangi.
atau dijual.
Koreksi terhadap liabilitas perpajakkan dicatat saat surat Amendments to taxation obligations are recorded when
Entitas menunda kapitalisasi biaya pinjaman selama An Entity suspens capitalization of borrowing costs ketetapan pajak diterima atau apabila dilakukan banding an assesment is received or if appealed againts, when the
periode perpanjangan dimana Entitas menunda kegiatan during extended periods in which it suspends active ketika hasil banding diputuskan. result of the appeal are determined.
pembangunan dari aset kualifikasian. development of a qualifying asset.
Pajak tangguhan Deferred tax
Entitas berhenti mengapitalisasi biaya pinjaman ketika An Entity ceases capitalizing borrowing costs when
Pajak tangguhan diakui dengan menggunakan metode Deffered tax is provided using the liability method on
secara substansial seluruh kegiatan yang diperlukan substantially all the activities necessary to prepare the
liabilitas atas perbedaan temporer pada tanggal pelaporan temporary differences at the reporting date between the
untuk mempersiapkan aset kualifikasian sesuai dengan qualifying asset for its intended use or sale are complete.
antara dasar pengenaan pajak aset dan liabilitas dan tax bases of assets and liabilities and their carrying
tujuan penggunaannya telah selesai.
jumlah tercatatnya untuk tujuan pelaporan keuangan amount for financial reporting purposes at the reporting
pada tanggal pelaporan. date.
s. Biaya emisi saham s. Stock issuance costs
Liabilitas pajak tangguhan diakui untuk semua perbedaan Deffered tax liabilities are recognized for all taxable
Seluruh beban yang terjadi sehubungan dengan All expenses incurred in connection with the Parent temporer yang kena pajak dan aset pajak tangguhan temporary differences and deffered tax assets are
penawaran saham Entitas Induk kepada masyarakat Entity's stock offering to the public are recorded as a diakui untuk perbedaan temporer yang boleh recognized for deductible temporary differences and
dicatat sebagai pengurang akun "Tambahan Modal deduction under "Additional Paid-in Capital" which is a dikurangkan dan rugi fiskal yang belum terpakai, unused tax losses to the extent that it is probable that
Disetor" yang merupakan komponen ekuitas di dalam component of equity in the consolidated statement of sepanjang besar kemungkinan besar laba kena pajak akan taxable income will be available against which the
laporan posisi keuangan konsolidasian. financial position. tersedia sehingga perbedaan temporer yang boleh deductible temporary differences and carry forward of
dikurangkan dan rugi fiskal yang belum terpakai tersebut unused tax losses can be utilized.
dapat dimanfaatkan.
- 45 - - 46 -
Page 65
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
t. Pajak Penghasilan (lanjutan) t. Income taxes (continued) t. Pajak Penghasilan (lanjutan) t. Income taxes (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued) Pajak tangguhan (lanjutan) Deferred tax (continued)
Aset pajak tangguhan diakui untuk seluruh perbedaan Defferred tax assets are recognized for all deductible Aset pajak tangguhan dan liabilitas aset pajak tangguhan Deferred tax assets and deferred tax liabilities are offset
temporer yang boleh dikurangi dan akumulasi rugi pajak temporary differences and carry forward of unused tax disaling hapuskan jika terdapat hak secara hukum untuk when a legaly enforceable right exists to offset current tax
yang belum dikompensasikan, bila kemungkinan besar losses to the extent that it is probable taxable profits will melakukan saling hapus atas aset pajak kini atau aset dan assets against current tax liabilities, or the deferred tax
laba kena pajak akan tersedia sehingga perbedaan be available against which the deductible temporary liabilitas pajak tangguhan pada Entitas yang sama, atau assets and deferred tax liabilities relate to the same
temporer tersebut dapat dikurangkan dan rugi pajak differences and carry forward of unused tax losses can be grup yang bermaksud untuk menyelesaikan aset dan taxable Entity, or the group intends to settle its current
belum dikompensasikan tersebut dapat dimanfaatkan. utilized liabilitas lancar berdasarkan jumlah neto. assets and liabilities on a net basis.
u. Laba bersih per saham dasar dan dilusian u. Earning per share and dilution
Liabilitas pajak tangguhan dan aset pajak tangguhan (jika Deferred tax liabilities and assets (provied fulfilling
memenuhi kriteria) diakui atas perbedaan temporer kena recognition criteria) are recognized in respect of taxable Grup menerapkan PSAK No. 56, "Laba per Saham". Ini The Group adopted SFAS No. 56, "Earnings per Share".
pajak terkait dengan invetasi pada Entitas anak dan temporary differences associates with investments in menetapkan prinsip penentuan dan penyajian laba per This SFAS establishes the principle of the determination
asosiasi, kecuali yang waktu pembaliknya dapat subsidiaries and associates, expect where the timing of saham, sehingga meningkatkan daya banding kinerja and presentation of earnings per share, thus increasing
dikendalikan dan kemungkinan besar perbedaan the reversal of the temporary differences can be antar entitas berbeda pada periode pelaporan sama, dan the comparability of performance between different
temporer tersebut tidak akan dibalik dimasa depan yang controlled and it is probable that the temporary antara periode pelaporan berbeda untuk Entitas yang reporting periods for the same Entity.
dapat diperkirakan. differences will not reverse in the foreseeable future. sama.
Jumlah tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of deferred tax assets is reviewed at Laba per saham dasar dihitung dengan membagi laba Earnings per share is calculated by diving the profit
tanggal pelaporan dan nilai tercatat aset pajak tangguhan each reporting date and reduced to the extent that it is no yang dapat diatribusikan kepada pemilik Entitas (Entitas atributable to owners of the Entity (Parent Entity) by the
tersebut diturunkan apabila laba fiskal mungkin tidak longer probable that sufficient taxable profit will be Induk) dengan jumlah rata-rata tertimbang saham yang weighterd average number of share outstanding during
memadai untuk mengkompensasi sebagaian atau semua available to allow all or part the benefit of the deferred ditempatkan dan disetor penuh selama periode berjalan the period net of repurchased shares.
manfaat aset pajak tangguhan. Aset pajak tangguhan tax assets to be utilized. Un recognized deferred tax setelah dikurangi dengan saham yang diperolehkan
yang belum diakui sebelumnya ditelaah pada setiap assets are reassessed at each reporting date and are kembali.
tanggal pelaporan dan diakui sepanjang laba kena pajak recognized to the extent that it has become probable that
yang akan datang kemungkinan besar akan tersedia untuk future taxable income will allow the deferred tax assets to Saham biasa dapat diterbitkan atau jumlah saham biasa Common shares may be issued or the number of shares of
dipulihkan. be recovered. dapat berkurang, tanpa disertai perubahan pada arus kas common stock may be recuted, without accompanying
atau aset lain atau pada liabilitas. Perubahan tersebut changes in cash flows or other assets or liabilities. These
Aset dan liabilitas pajak tangguhan diukur berdasarkan Assets and liabilities deferred tax measured based on the dapat berbentuk dividen saham, saham bonus, charges may take the form of stock dividends, bonus
tarif pajak yang diharapkan akan dipakai pada saat aset tax rate is expected will be used at the time of assets pemecahan saham atau penggabungan saham. Untuk shares, stock splits or stock merger. For the calculation of
direalisasikan berdasarkan tarif pajak dan peraturan realized based on tax rates and regulations tax in force or perhitungan laba per saham, perubahan tersebut dianggap earnings per share, the change is considered as if had
pajak yang berlaku atau yang telah substantif berlaku who has been substantive against the reports. seolah-olah sudah terjadi pada awal tahun laporan ocured at the beginning of the consolidated financial
pada tanggal pelaporan keuangan konsolidasian yang disajikan. statements presented.
Perubahan nilai tercatat aset dan liabilitas pajak Deferred tax assets and liabilities are measured at the tax Dalam menghitung laba per saham dilusian, jumlah rata- In calculating diluted earnings per share, the weighted
tangguhan yang disebabkan perubahan tarif pajak rates that are expected to apply to the year when the rata tertimbang saham biasa yang beredar harus average number of common shares outstanding should be
dibebankan pada tahun berjalan, kecuali untuk transaksi- assets is realized or the liability is setteled based on the disesuaikan dengan memperhitungkan dampak semua adjusted to take into account the effects of all dilutive
transaksi yang sebelumnya telah langsung dibebankan tax rates and tax laws that have been enacted or efek berpotensi saham biasa yang dilutif. potential common shares.
atau dikreditkan ke ekuitas. substantively enacted as at the reporting date.
Tidak terdapat efek dilusi per 31 Desember 2023 dan There is no dilution effect by December 31, 2023 and
Pajak tangguhan sehubungan dengan bagian yang diakui Changes in the carrying amount of deferred tax assets 2022 karena tidak ada efek berpotensi saham biasa yang 2022 because there are no dilutive potential common
diluar laba atau rugi, pajak tangguhan tersebut diakui and liabilities due to a change in tax rates are charged to beredar. shares outstanding.
berkaitan dengan transaksi baik yang ada di penghasilan current year operations, expect to the extent that they
komprehensif atau langsung dibebankan ke ekuitas. relate to items previously charged or credited to equity.
- 47 - - 48 -
Page 66
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued) 3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan) (lanjutan)
v. Provisi v. Provisi w. Sewa (lanjutan) w. Lease (continued)
Provisi diakui jika Grup mempunyai kewajiban kini Provisions are recognized when the Group has present Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
(hukum maupun konstruktif) sebagai akibat peristiwa obligation (legal or constructive) as a result of a pass
masa lalu, yang memungkinkan Grup harus event, it is probable that the Group will be required to Pada tanggal permulaan sewa, Grup mengakui aset hak- The Group recognized a right-of-use asset and a lease
menyelesaikan kewajiban tersebut dapat dibuat. settle the obligation and a reliable estimated can be made guna dan liabilitas sewa. Aset hak-guna diukur pada liability at the lease commencement date. The right-of-use
of the amount of the obligation. biaya perolehan, dimana meliputi: assets is initially measured at coast, which comprises:
- Jumlah pengukuran awal liabilitas sewa; - The Initial amount of the of the lease liability;
Jumlah yang diakui sebagai provisi adalah hasil estimasi The amount recognized as a provision is the best estimate - Pembayaran sewa yang dilakukan pada atau sebelum - Lease payment made at or before the commencement
terbaik pengeluaran yang diperlukan untuk kewajiban of the consideration required to settle the obligation at tanggal permulaan, dikurangi dengan insentif sewa; date, less any lease incentive;
kini pada tanggal pelaporan, dengan mempertimbangkan the reporting date, taking into account the risks and - Biaya langsung awal yang dikeluarkan; dan - initial direct cost incurred; and
risiko dan ketidakpastian terkait kewajiban tersebut. uncertainties surrounding the obligation. Where a - Estimasi biaya yang akan dikeluarkan untuk - An estimate of costs to dismantle and remove the
Ketika provisi diukur menggunakan estimasi arus kas provision is measured using the cash flows estimated to membongkar dan memindahkan aset pendasar atau underlying assets to the condition required by the
untuk menyelesaikan kewajiban kini, maka nilai tercatat settle the present obligation, its carrying amount is the untuk merestorasi aset pendasar ke kondisi yang terms and conditions of the lease.
provisi adalah nilai kini arus kas tersebut. present value of those flows. diisyaratkan oleh syarat dan ketentuan sewa.
Jika sebagian atau seluruh pengeluaran untuk When some or all of the economic benefits required to Untuk kontrak yang mengandung komponen sewa dan For a contract that contains a lease component and one
menyelesaikan provisi digantikan oleh pihak ketiga, settle a provison are expect to be recovered from a third tambahan satu atau lebih komponen sewa atau non sewa, or more additional lease or non-lease component, the
maka penggantian itu diakui hanya pada saat timbul party, the receivable is recognized as an assets if it is Grup mengalokasikan imbalan dalam kontrak ke masing- Group allocates the consideration in the contract to each
keyakinan bahwa penggantian pasti akan diterima dan virtually certain that reimbursement will be received and masing komponen sewa berdasarkan harga tersendiri lease component on the basis of their relative standalone
jumlah penggantian dapat diukur dengan handal. the amount of the receivable can be measured reliably. relatif dari komponen sewa dan harga tersendiri agregat prices and the aggregate stand-alone price of the
dari komponen non sewa. nonlease components.
Provisi ditelaah pada setiap tanggal laporan posisi Provision are reviewed at each statement of financial Aset hak-guna kemudian disusutkan menggunakan The right-of-use assets is subsequently depreciated using
keuangan dan disesuaikan untuk mencerminkan estimasi position date an adjusted to reflect the current best metode garis lurus dari tanggal permulaan hingga tanggal the straight-line method from the commencement date to
kini terbaik. Jika tidak terdapat kemungkinan arus keluar estimate. If it is no longer probable that an outflow of yang lebih awal antara akhir umur manfaat aset hak-guna the earlier of the end of the end of the useful life of the
sumber daya yang mengandung manfaat ekonomi untuk resources embodying economic benefit will be required to atau akhir masa sewa. right-of-use assets or the end lease term.
menyelesaikan liabilitas tersebut, provisi tidak diakui. settle the obligation, the provision is reversed.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying assets
w. Sewa w. Lease kepada Grup pada akhir masa sewa atau jika biaya to the Group by the end of the lease term or if the cost of
perolehan aset hak-guna merefleksikan Grup akan the the right-of-use assets reflects that the Group will
Grup sebagai penyewa The Group as a lessee mengeksekusi opsi beli, maka Grup menyusutkan aset exercises purchase option, the Group depreciations the
hak-guna dari tanggal permulaan hingga akhir umur right-of-use assets from the commencement date to the
Pada tanggal awal dimulainya suatu kontrak, Grup On the initial date of a contract, the Group assesses manfaat aset pendasar. jika tidak, maka Grup end of the useful life of the underlying assets. Otherwise,
menilai apakah kontrak merupakan atau mengandung whether the contract is or contains a lease. A contract menyusutkan aset hak-guna dari tanggal permulaan the Group depreciates the right-of-use assets from the
sewa apabila kontrak tersebut memberikan hak untuk contains a lease if the contract tranfers the right to hingga tanggal yang lebih awal antara akhir umur commencement date to the earlier of the useful life of the
mengendalikan penggunaan aset identifikasian selama control the use of identified assets for a period of time to manfaat aset hak-guna atau akhir masa sewa. right-of-use assets or the the end of the lease term.
suatu jangka waktu untuk dipertukarkan dengan imbalan. be exchanged for compensation.
Liabilitas sewa diukur pada nilai kini pembayaran sewa The lease liability is initiall measured at the present value
Untuk menilai apakah kontrak memberikan hak untuk To assets whether a contract conveys the right to control yang belum dibayar pada tanggal permulaan, di of the lease payment that are not paid at the
mengendalikan penggunaan aset identifikasian, Grup the use of an identified assets, the Group shall assesses diskontokan dengan menggunakan suku bunga implisit commencement date, discounted using the interest rate
harus menilai apakah: whether: dalam sewa atau jika suku bunga tersebut tidak dapat implicit in the lease or. If that rate cannot be readily
- Grup memiliki hak untuk mendapatkan secara - The Group has the right to obtain substantially all the ditentukan, maka menggunakan suku bunga pinjaman determined, Group uses its incremental borrowing rate as
substansial seluruh manfaat ekonomi dari economic benefits from use of the asset throughout inkremental. Pada umumnya, Grup menggunakan suku the discount rate.
penggunaan aset identifikasian; dan the period of use ; and bunga pinjaman inkremental sebagai tingkat bunga
- Grup memiliki hak untuk mengarahkan penggunaan - The Group has the right to direct the use of the assets. diskonto.
aset identifikasian.
- 49 - - 50 -
Page 67
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
(lanjutan)
(lanjutan)
w. Sewa (lanjutan) w. Lease (continued)
w. Sewa (lanjutan) w. Lease (continued)
Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
Pembayaran sewa yang termasuk dalam pengukuran Lease payment including in the measured of the lease
Modifikasi sewa (lanjutan) lease modification (continued)
liabilitas sewa meliputi pembayaran berikut ini: liability comprise the following:
- pembayaran tetap, termasuk pembayaran tetap secara - fixed payment including in-substance fixed payment
Untuk modifikasi sewa yang tidak dicatat sebagai sewa For a lease modification that is not accounted for as a
substansi dikurangi dengan piutang insentif sewa: less any lease incentive receivable:
terpisah, pada tanggal efektif sewa, Grup: separate lease, at the effective date of the lease
- pembayaran sewa variabel yang bergabung pada - variable lease payment that depend on an index or a
modification, the group:
indeks atau suku bunga yang pada awalnya diukur rate, initially measured using the index or rate as at
- Mengalokasikan imbalan kontrak modifikasian ; - allocate the consideration in the modification
dengan menggunakan indeks atau suku bunga pada the commencement date:
contract:
tanggal permulaan
- Menentukan masa sewa dari sewa modifikasian; dan - determine the lease term of the modified contract;
- jumlah yang diperkirakan akan dibayarkan oleh - amounts expected to be payble to be under a residual
- Mengukur kembali liabilitas sewa dengan - remeasure the lease liability by discounting the
penyewa dengan jaminan nilai residual; value guarantee;
mendiskontokan pembayaran sewa revisian revised lease payments using a revised discount rate.
- harga eksekusi opsi beli jika Grup cukup pasti untuk - the exercise price under a purchase option that the
menggunakan tingkat diskonto revisian. Pada tanggal At the effective date of the modification, the revised
mengeksekusi opsi tersebut; dan Group is reasonably certain to exercise: and
efektif modifikasi, tingkat diskonto revisian discount rate is determined as the Group's
- penalti karena penghentian awal sewa kecuali jika - penalties for early termination of a lease unless the
ditentukan sebagai suku bunga pinjaman incremental incremental borrowing rate for the remainder of the
Grup cukup pasti untuk tidak menghentikan kebih Group is reasonably certain not to terminate early.
Grup untuk sisa masa sewa. lease term.
awal.
Untuk modifikasi sewa yang tidak dicatat sebagai sewa For a lease modification that is not accounted for as a
Pembayaran sewa dialokasi menjadi bagian pokok dan Each lease payment is allocated between the liability and
terpisah, Grup mencatat pengukuran kembali liabilitas separate lease, the Group remeasures the lease liability
biaya keuangan. Biaya keuangan dibebankan pada laba finance cost. The finance cost is charged to profit or loss
sewa dengan: by:
rugi selama periode sewa sehingga tingkat suku bunga over the lease period so as to produce a costant periodic
- Menurunkan jumlah tercatat aset hak-guna untuk - decreasing the carrying amount of the right-of-use
periodik yang konstan atas saldo liabilitas untuk setiap rate of interest on the remaining balance of the liability
merefleksikan penghentian sebagian atau sepenuhnya asset to reflect the portal or full termination of the
periode. for each period.
sewa untuk modifikasi sewa yang menurunkan ruang lease for lease modification that decrease the scope of
lingkup sewa. Grup mengakui dalam laba rugi setiap the lease. The Group recognizes in profit or loss any
Sewa jangka-pendek dan sewa yang aset pendasarnya Short-trem leases and low - value leases
keuntungan atau kerugian yang terkait dengan gain or loss relating to the partial or full termination
bernilai rendah
penghentian sebagian atau sepenuhnya sewa tersebut; of the less;
- Membuat penyesuaian terkait aset hak-guna untuk - making a corresponding adjustment to the right-of-
Grup memutuskan untuk tidak mengakui aset hak-guna The Group has elected not to recognize right-of-use
seluruh modifikasi sewa lainnya. use asset for all other lease modification
dan liabilitas sewa untuk sewa jangka pendek yang assets and lease liabilities for short-term leases that have
memiliki masa sewa 12 bulan atau kurang dan sewa yang a lease term of 12 months or less and low-value leases.
Ketika grup bertindak sebagai pesewa, Grup When the Group acts as a lessor, it shall classify each of
aset pendasarnya bernilai rendah. Grup mengakui The group recognizes the lease payment associated with
mengklasifikasi masing-masing sewanya baik sewa its leases as either an operating lease or a finance lease.
pembayaran sewa atas sewa tersebut sebagai beban dasar these leases as an expense on a straight-line basis over
operasi atau sewa pembiayaan.
garis lurus selama masa sewa. the lease term.
Untuk mengklasifikasi masing-masing sewa, Grup To classify each lease, the Group makes an overall
Modifikasi sewa lease modification
membuat penilaian secara keseluruhan atas apakah sewa assesment of whether the lease transfer substantially all
mengalihkan secara substansial seluruh risiko dan of the risks and rewards incidental to ownership of the
Grup mencari modifikasi sewa sebagai sewa terpisah jika: The Group accounts for a lease modification as a
manfaat yang terkait dengan kepemilikan aset pendasar. underlying assets. If this is the case, then the lease is
separate lease if :
Jika penilaian membuktikan hal tersebut, maka sewa classified as a finance lease, if not then it is an operating
- Modifikasi meningkatkan ruang lingkup sewa dengan - the modification increases the scope of the lease by
diklasifikasikan sebagai sewa pembiayaan; Jika tidak, lease.
menambahkan hak untuk menggunakan satu aset adding the right to use one or more underly assets;
maka merupakan sewa operasi.
pendasar atau lebih; dan and
- Imbalan sewa meningkatkan sejumlah yang setara - the consideration for the lease increase by an amount
dengan harga tersendiri untuk peningkatan dalam commensurate with the stand-alone price for the
ruang lingkup dan penyesuaian yang tetap pada harga increase in scope and any appropriate adjustments to
tersendiri tersebut untuk merefleksikan kondisi that stand-alone price to reflect the circumstances of
kontrak tertentu. the particular contract.
- 51 -
- 52 -
Page 68
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN 4. USING OF JUDGMENTS, ESTIMATES, AND
3. KEBIJAKAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING POLICIES (continued)
ASUMSI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ASSUMPTIONS
(lanjutan)
Dalam penerapan kebijakan akuntansi Grup, manajemen In the of the Group's accounting policies, management is
x. Peristiwa setelah periode pelaporan x. Events after the reporting period harus membuat estimasi, pertimbangan dan asumsi atas nilai required to make estimates, judgements and assumptions
tercatat aset dan liabilitas yang tidak tersedia oleh sumber- about the carrying amounts of assets and liabilities that are
Peristiwa setelah periode pelaporan adalah peristiwa Events after the reporting period are the events the sumber lain. Estimasi dan asumsi tersebut, berdasarkan not readily apparent from other sources. The estimates and
yang terjadi antara akhir periode pelaporan dan tanggal occurred between the end of the reporting period and the pengalaman historis dan faktor lain dipertimbangkan relevan. asumptions are based on historical experince and other
laporan keuangan konsolidasian diotorisasi untuk terbit date of publication of consolidated financial statements factors that are considered to be relevant.
baik peristiwa yang menguntungkan maupun yang tidak. authorized for whether the event are favorable or not.
Manajemen berkeyakinan bahwa pengungkapan berikut telah Management believes that the following disclosures include a
Peristiwa-peristiwa tersebut dapat dibagi menjadi 2 (dua) Such events can be divided into 2 (two) types: mencakup ikhtisar estimasi, pertimbangan dan asumsi summary of significant estimates, judgments and assumptions
jenis yaitu; signifikan yang dibuat oleh manajemen, yang berpengaruh made by management, which affect the reported amounts and
- Peristiwa yang memberikan adanya bukti atas adanya - Events that provide evidence of the existance of terhadap jumlah-jumlah yang dilaporkan serta pengungkapan disclosures in the financial statements, including:
kondisi pada akhir periode pelaporan (peristiwa conditions at the end of the reporting period dalam laporan keuangan antara lain:
penyesuaian setelah periode pelaporan). (adjusting events after the reporting period)
- Peristiwa yang mengindikasikan timbulnya kondisi - Events that indicate the on set of the condition after a. Pertimbangan a. Judgements
setelah periode pelaporan (peristiwa non penyesuaian the reporting period (non-adjusting events after the
setelah periode pelaporan) reporting period). Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by management in the
manajemen dalam proses penerapan kebijakan akuntansi process of applying the Group's accounting policies that
Grup yang memiliki dampak yang paling signifikan have the most significant impact on the amounts
terhadap jumlah-jumlah yang diakui dalam laporan recognized in the financial statements, among others:
keuangan antara lain:
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and liabilities
Grup menentukan klasifikasi aset dan liabilitas tertentu The Group determines the classification of certain assets
sebagai aset dan liabilitas keuangan dengan menilai and liabilities as financial assets and liabilities by
apakah aset dan liabilitas tersebut memenuhi definisi assessing whether these assets and liabilities meet the
yang ditetapkan dalam PSAK No. 55. definition set out in PSAK No. 55.
Mata uang fungsional grup adalah mata uang lingkungan The financial currency of the Group is the currency of the
ekonomi utama grup beroperasi. Mata uang tersebut primary economic environment in which the group
adalah yang paling mempengaruhi harga jual barang dan operates. It is the currency, among others, that mainly
jasa dan mata uang dari negara yang kekuatan persaingan influences sales princes for goods and services and the of
dan peraturannya sebagian besar menentukan harga jual the country whose competitive forces and regulations
barang dan jasa dan merupakan mata uang yang mana mainly determine the sales prices of its goods and
dana dari aktivitas pendanaan dihasilkan. services and the currency in which finds from financing
activities are generated.
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment of financial assets
Pada setiap tanggal laporan posisi keuangan Grup secara The Group assesses specifically at each statement of
spesifik menelaah apakah telah terdapat bukti objektif financial position date whether there is objective evidence
bahwa suatu aset keuangan telah mengalami penurunan that a financial assets is impaired (uncollectible).
nilai (tidak tertagih).
Cadangan yang dibentuk adalah berdasarkan pengalaman The level of allowance is based on past collection
penagihan masa lalu dan faktor-faktor lainnya yang experience and other factors that may affect collectability
mungkin mempengaruhi kolektibilitas, antara lain such as the probability of insolvency or significant
kemungkinan kesulitan likuidasi atau kesulitan keuangan financial diffculties of the debtors or significant delay in
yang signifikan yang dialami oleh debitur atau payment
penundaan pembayaran yang signifikan.
- 54 -
- 53 -
Page 69
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN 4. USING OF JUDGMENTS, ESTIMATES, AND 4. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN 4. USING OF JUDGMENTS, ESTIMATES, AND
ASUMSI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ASSUMPTIONS ASUMSI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ASSUMPTIONS
(lanjutan) (continued) (lanjutan) (continued)
a. Pertimbangan (lanjutan) a. Judgements (continued) b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment of financial assets Grup mendasarkan asumsi dan estimasi pada parameter The Group based its assumption and estimates on
(lanjutan) (continued) yang tersedia saat pelaporan keuangan disusun. Kondisi parameters available when the consolidated financial
yang ada dan asumsi mengenai perkembangan masa statement were prepared. Existing circumstances and
Jika terdapat bukti objektif penurunan nilai, maka saat If there is an objective evidence of impairment, timing depan dapat berubah karena perubahan situasi pasar yang assumption about future developments may change due to
dan besaran jumlah yang dapat ditagih diestimasi and collectible amounts are estimated based on historical berada diluar kendali Grup. Perubahan tersebut tercermin market changes on circumstance arising beyond the
berdasarkan pengalaman kerugian masa lalu. Cadangan loss date. Allowances for doubtful accounting is provided dalam assumsi ketika keadaan tersebut terjadi. control of the Group. Such changes are reflected in the
kerugian penurunan nilai dibentuk atas akun-akun yang on accounts specifically identified as impaired. Written assumptions when they occur.
diidentifikasi secara spesifik telah mengalami penurunan off loans and receivables are based on managements
nilai. Suatu evaluasi atas piutang, yang bertujuan untuk decisions that the financial assets are uncollectible or
Nilai wajar aset dan liabilitas keuangan Fair value of financial assets and liabilities
mengidentifikasikan jumlah cadangan yang harus cannot be realized in whats over actions have been taken.
dibentuk, dilakukan secara berkala sepanjang tahun. Oleh Evaluation of receivables to determine the total
Standar Akuntansi Keuangan di Indonesia mensyaratkan Indonesian Financial Accounting Standards require
karena itu, saat dan besaran jumlah cadangan kerugian allowances to be provided is performed priodically
pengukuran aset dan liabilitas keuangan tertentu pada measurement of certain financial assets and liabilities at
penurunan nilai yang tercatat pada setiap periode dapat during the year. Therefore, the timing and amount of
nilai wajarnya, dan penyajian ini mengharuskan fair value, and the disclosure requires the use of
berbeda tergantung pada pertimbangan dan estimasi yang allowances for doubtful accounts recorded at each period
penggunaan estimasi komponen pengukuran nilai wajar estimates. Significant component of fair value
digunakan. might differ based on the judgments and estimates that
yang signifikan ditentukan berdasarkan bukti-bukti measurement is determined based on verifiable objective
have been used.
objektif yang dapat diverifikasi (seperti nilai tukar, suku evidence (i.e.foreign exchange rate, interest rate), while
bunga), sedangkan saat dan besaran perubahan nilai timing and amount of change in fair value might differ
Mata uang fungsional Functional currency
wajar dapat menjadi berbeda karena penggunaan metode due to different valuation method used.
penilaian yang berbeda.
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group's accounting
manajemen telah membuat pertimbangan untuk policies, management has made judgment on the
mencantumkan mata uang fungsional. determine of functional currency. Pada tanggal 31 Desember 2023 dan 2022, nilai wajar As of December 31, 2023 and 2022, the fair value of
aset dan liabilitas keuangan diungkapkan pada catatan 33. financial assets and liabilities are disclosured in note 33.
Mata uang pelaporan yang digunakan untuk penyusunan The reporting currency used in the preparation of the
laporan keuangan adalah mata uang Rupiah, yang juga financial statement is Indonesian Rupiah, which also Cadangan kerugian penurunan nilai persediaan dan Allowance for obsolescence and decline in value of
merupakan mata uang fungsional Grup. represent the Company functional currency. cadangan persediaan usang inventories
Pajak penghasilan Income tax Grup membentuk cadangan kerugian penurunan nilai The Group formed allowance for impairment losses of
persediaan berdasarkan estimasi bahwa tidak terdapat inventory based on estimates that there are no future use
Pertimbangan yang signifikan dibutuhkan untuk Significant judgment is required in determining the penggunaan masa depan dari persediaan tersebut, atau of the inventory, or there is a possibility that became
menentukan jumlah pajak penghasilan. Terdapat banyak provision for income taxes. There are many transactions terdapat kemungkinan persediaan tersebut menjadi usang. obsolete inventory.
transaksi dan perhitungan yang mengakibatkan and calculations for which the ultimate tax determine is
ketidakpastian penentuan jumlah pajak penghasilan. Jika uncertain. Where the final tax outcome of these matters is Manajemen berkeyakinan bahwa asumsi-asumsi yang Management believes that the assumptions used in the
hasil pemerikasaan pajak berbeda dengan jumlah yang different from the amounts that were initial recorded, digunakan dalam estimasi cadangan kerugian penurunan estimation of allowance for impairment loses of inventory
sebelumnya telah dibekukan, maka selisih tersebut akan such differences will have an impact on the current and nilai persediaan dalam laporan keuangan konsolidasian in the consolidated financial statements are appropriate
berdampak terhadap aset dan liabilitas pajak kini dan deferred income tax assets and liabilities in the period in adalah tepat dan wajar, namun demikian, perubahan and reasonable, however, significant changes in theses
tangguhan dalam periode dimana hasil pemeriksaan which such determination is made. signifikan dalam asumsi-asumsi tersebut dapat assumptions could have a significant impact on the
tersebut terjadi. berdampak signifikan terhadap nilai tercatat persediaan carrying value of inventories, which will ultimately have
dan jumlah beban cadangan penurunan nilai persediaan, an impact on the Group's operating results.
b. Estimasi dan asumsi b. Estimates and assumptions yang akhirnya berdampak pada hasil operasi Grup.
Asumsi utama mengenai masa depan dan sumber utama The key assumptions concerning the future and other key
Pada tanggal 31 Desember 2023 dan 2022, nilai tercatat As of December 31, 2023 and 2022, the long-term
lain dalam mengestimasi ketidakpastian pada tanggal sources of estimation uncertainly at the reporting date
bersih persediaan diungkapkan pada catatan 8. liabilities of post employment benefits are disclosured in
pelaporan yang mempunyai risiko signifkan yang dapat that have a significant risk of causing a material
note 8.
menyebabkan penyesuaian material terhadap nilai adjusment to the carrying amounts of assets and
tercatat aset dan liabilitas dalam periode berikutnya liabilities within the next financial period are disclosed
diungkapkan dibawah ini. below.
- 55 - - 56 -
Page 70
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
4. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN 4. USING OF JUDGMENTS, ESTIMATES, AND 4. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN 4. USING OF JUDGMENTS, ESTIMATES, AND
ASUMSI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ASSUMPTIONS ASUMSI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ASSUMPTIONS
(lanjutan) (continued) (lanjutan) (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued) b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Masa manfaat aset tetap Useful lives of property and equipment Aset pajak tangguhan Deferred tax assets
Masa manfaat aset tetap tertentu Grup diestimasikan The useful life of certain property and equipment's Group Aset pajak tangguhan diakui untuk semua perbedaan Deferred tax are recognized for all temporary differences
berdasarkan jangka waktu aset tersebut diharapkan estimated based on the expected life time of the assets is temporer antara nilai tercatat aset dan liabilitas pada between the carrying value of assets and liabilities in the
tersedia untuk digunakan. Estimasi tersebut didasarkan available for use. Such estimates are based on the laporan keuangan konsolidasian dengan pengenaan pajak consolidated financial statements and the tax base when it
pada penilaian kolektif berdasarkan bidang usaha yang collective judgment based on the same line of business, jika besar kemungkinan bahwa jumlah laba fiskal akan is probable that taxable profit will be available for the
sama, evaluasi teknis internal dan pengalaman dengan internal technical evaluation and experience with similiar memadai untuk pemanfaatan perbedaan temporer yang use of temporary differences are recognized.
aset sejenis. Estimasi masa manfaat setiap aset ditelaah assets. The estimated useful lives of each assets are diakui.
secara berkala dan diperbaharui jika estimasi berbeda reviewed periodically and updated if the estimates differ
dari perkiraan sebelumnya yang disebabkan karena from previous estimates due to the use,technical or
Estimasi manajemen yang signifikan diperlukan untuk Estimates significant management required to determine
pemakaian, usang secara teknis atau komersial serta commercial obsolescence and limited rights or other
menetukan jumlah aset pajak tangguhannya yang diakui the amount of deferred tax assets are recognized based on
keterbatasan hak atau pembatasan lainnya terhadap restrictions on the use of the asset.
berdasarkan kemungkinan waktu terealisasinya dan the possibility of the realization of the time and the
penggunaan aset.
jumlah laba pajak pada masa mendatang serta strategi amount of taxable income in the future as well as future
perencanaan pajak masa depan. tax planning strategies.
Dengan demikian, hasil operasi di masa mendatang Thus, future operating result may be influenced
mungkin dapat berpengaruh secara signifikan oleh significantly by changes in the amount and timing of the
Pada tanggal 31 Desember 2023 dan 2022, aset pajak As of December 31, 2023 and 2022, the deferred tax
perubahan dalam jumlah dan waktu terjadinya biaya cost due to changes caused by the factors mentioned
tangguhan diungkapkan pada catatan 19c. assets are disclosured in note 19c.
karena perubahan yang disebabkan oleh faktor-faktor above. The decline in the estimated useful lives of each
yang disebutkan diatas. Penurunan estimasi masa property and equipment will cause an increase in
manfaat ekonomis setiap aset tetap akan menyebabkan depreciation expense and decrease in the carrying value
kenaikan beban penyusutan dan penurunan nilai tercatat of these assets.
aset-aset tersebut.
Pada tanggal 31 Desember 2023 dan 2022, nilai bersih As of December 31, 2023 and 2022, the net book value of
aset tetap diungkapkan pada catatan 11. property and equipment are disclosured in Note 11.
Imbalan pasca kerja Post employment benefits
Penentuan liabilitas dan manfaat pasca kerja dipengaruhi The determination of the liabilities and post employment
oleh asumsi tertentu yang digunakan oleh akuaris dalam benefits is influenced on the selection of certain
menghitung jumlah tersebut. Asumsi tersebut antara lain, assumptions used by actuary in calculating such amounts.
tingkat diskonto dan tingkat kenaikan gaji. Hasil aktual Those assumptions among others, discount rate of salary
yang berbeda dengan asumsi Grup diakumulasikan dan increase. Actual results that differ from the Group's
diamortisasikan ke masa depan oleh karena itu secara assumptions are accumulated and amortized over future
umum berdampak pada beban yang diakui dan liabilitas periods and therefore, generally affect the recognized
yang tercatat pada periode mendatang. expense and recorded obligation in such future periods.
Manajemen berkeyakinan bahwa asumsi-asumsi yang Management believes that the assumption used are
digunakan adalah tepat dan wajar, namun demikian, appropriate and reasonable, however, significant
perbedaan signifikan pada hasil aktual, atau perubahan differences in actual resultsor significant changes in these
signifikan dalam asumsi-asumsi tersebut dapat assumptions could have a significant impact on the
berdampak signifikan pada jumlah liabilitas imbalan amount of long-term employee benefits liabilities.
pasca kerja jangka panjang.
Pada tanggal 31 Desember 2023 dan 2022, Liabilitas As of December 31, 2023 and 2022, the long-term
jangka panjang imbalan pasca kerja diungkapkan pada liabilities of post employment benefits are disclosured in
catatan 20. Note 20.
- 57 - - 58 -
Page 71
The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended 31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. PIUTANG USAHA 6. TRADE RECEIVABLES
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
a. Berdasarkan segmen a. By segments
Akun ini terdiri dari: This account consists of:
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 Desember/ 31 Desember/
December 31, December 31,
December 31, December 31,
2023 2022
2023 2022
Kas 10.689 11.955 Cash on hand
Piutang iklan 84.560.448 58.525.703 Advertising receivables
Piutang barang cetakan 21.986.446 26.494.913 Printed matter receivables
Bank Bank
Piutang sirkulasi 21.133.506 20.427.259 Circulation receivables
Rupiah Rupiah Piutang penyelenggara acara 2.161.793 1.045.313 Event organizer receivables
PT Bank Mandiri (Persero) Tbk 6.582.598 2.865.594 PT Bank Mandiri (Persero) Tbk Piutang penjualan kertas 922.369 2.330.254 Paper sales receivables
PT Bank Central Asia Tbk 916.784 1.676.058 PT Bank Central Asia Tbk
Jumlah 130.764.562 108.823.441 Total
PT Bank Rakyat Indonesia (Persero) Tbk 66.819 2.085.600 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mayapada Internasional Tbk 59.834 56.739 PT Bank Mayapada Internasional Tbk Dikurangi penyisihan penurunan Less allowance for impairment
PT Bank Permata Tbk 44.478 127.886 PT Bank Permata Tbk nilai piutang usaha (33.608.642) (33.608.642) loss and trade receivables
PT Bank Negara Indonesia (Persero) Tbk 27.332 93.843 PT Bank Negara Indonesia (Persero) Tbk Jumlah neto 97.155.920 75.214.799 Total-net
PT Bank OCBC NISP Tbk 10.826 1.381 PT Bank OCBC NISP Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah b. Berdasarkan pelanggan b. By customer
DKI Jakarta 10.651 11.391 DKI Jakarta
PT Bank Permata Syariah 9.717 9.912 PT Bank Permata Syariah Akun ini terdiri dari: This account consists of:
PT Bank Pembangunan Daerah Sulawesi PT Bank Pembangunan Daerah Sulawesi
31 Desember/ 31 Desember/
Selatan dan Sulawesi Barat 3.631 4.023 Selatan dan Sulawesi Barat
December 31, December 31,
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
2023 2022
Jawa Timur Tbk 1.976 2.361 Jawa Timur Tbk
PT Bank Pembangunan Daerah Lampung 1.691 1.748 PT Bank Pembangunan Daerah Lampung Pihak ketiga Third parties
PT Bank Jabar Banten Syariah 670 30.039 PT Bank Jabar Banten Syariah
PT Balai Pustaka (Persero) 3.919.981 5.081.373 PT Balai Pustaka (Persero)
PT Bank Danamon Indonesia Tbk - 89.017 PT Bank Danamon Indonesia Tbk
Salihara 3.133.200 3.133.200 Salihara
PT Bank Tabungan Negara (Persero) Tbk - 125 PT Bank Tabungan Negara (Persero) Tbk
PT Indomarco Prismatama 2.993.296 3.053.130 PT Indomarco Prismatama
Sub-jumlah 7.737.007 7.055.717 Sub-total PT Simto Lestari 2.800.000 2.800.000 PT Simto Lestari
PT Grafika Multi Warna 2.169.893 3.710.208 PT Grafika Multi Warna
Dollar Amerika Serikat United States Dollar PT Mitra Tour Travel 1.387.500 - Ad Network
PT Bank Mandiri(Persero) Tbk 489.363 86.706 PT Bank Mandiri(Persero) Tbk PT Telkom Indonesia (Persero) Tbk 1.320.000 1.320.000 PT Telkom Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 10.475 46.016 PT Bank Central Asia Tbk PT Puri Panca Pujibangun 1.226.026 1.226.026 PT Puri Panca Pujibangun
PT Bank OCBC NISP Tbk - 207.677 PT Bank OCBC NISP Tbk Ad Network 1.195.154 1.353.934 Ad Network
Sub-jumlah 499.838 340.399 Sub-total PT Jurnalindo Aksara Grafika 1.151.500 - PT Jurnalindo Aksara Grafika
Jumlah bank 8.236.845 7.396.116 Total bank Kementerian Tenaga Kerja dan Kementerian Tenaga Kerja dan
Transmigrasi Republik Indonesia 1.010.549 1.010.549 Transmigrasi Republik Indonesia
Jumlah kas dan setara kas 8.247.534 7.408.071 Total cash and cash equivalent PT Dentsu Inter Admark Media 994.895 1.313.195 PT Dentsu Inter Admark Media
PT Temprina Media Grafika - 1.050.053 PT Temprina Media Grafika
Pada tanggal 31 Desember 2023 dan 2022, tidak terdapat As of December 31, 2023 and 2022, there were no restricted Lain-lain (dibawah Rp1.000.000) 104.875.562 81.135.395 Others (Under Rp1,000,000)
saldo kas dan bank yang dibatasi penggunaannya. cash and bank balances.
Jumlah 128.177.556 106.187.063 Total
Dikurangi penyisihan penurunan Less allowance for impairment
nilai piutang usaha (33.608.642) (33.608.642) loss and trade receivables
Jumlah piutang usaha - Total trade receivables -
Pihak ketiga 94.568.914 72.578.421 Third parties
- 60 -
- 59 -
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The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended 31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
Berdasarkan evaluasi manajemen Grup terhadap kolektibilitas Based on the Group management's evaluation of the
b. Berdasarkan pelanggan (lanjutan) b. By customer (continued) saldo masing-masing piutang usaha, manajemen Grup collectibility of the individual trade receivables, the Group's
berpendapat bahwa hasil perhitungan kembali cadangan management believes that the recalculation of allowance for
31 Desember/ 31 Desember/ kerugian penurunan nilai atas piutang usaha tersebut yang impairment losses on trade receivables, which is the
December 31, December 31, merupakan implementasi dari PSAK No.71, telah memadai implementation of SFAS No.71, is adequate to anticipate
2023 2022 untuk mengantisipasi kemungkinan kerugian dari tidak possible losses from uncollectible trade receivables.
tertagihnya piutang usaha tersebut. Manajemen juga Management also believes that there is currently no
Pihak berelasi Related parties berpendapat bahwa saat ini tidak terdapat risiko terkonsentrasi significant concentration of risk in these trade receivables.
PT Tempo Kreasi Bersama 2.458.423 2.358.468 PT Tempo Kreasi Bersama secara signifikan atas saldo piutang usaha tersebut.
Yayasan Swasembada Swakarsa 128.583 277.910 Yayasan Swasembada Swakarsa
Jumlah piutang usaha - Total trade receivables - 7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
Pihak berelasi 2.587.006 2.636.378 Related parties
Akun ini terdiri dari: This account consists of:
Jumlah neto 97.155.920 75.214.799 Total-net
31 Desember/ 31 Desember/
c. Berdasarkan umur piutang c. By aging receivables December 31, December 31,
2023 2022
Analisis umur piutang usaha adalah sebagai berikut: Analysis of aging schedule of trade receivables were as
follows: Pihak ketiga Third parties
Paytrend 4.950.000 4.950.000 Paytrend
31 Desember/ 31 Desember/ PT Delapan Belas Indonesia 2.000.000 2.000.000 PT Delapan Belas Indonesia
December 31, December 31,
Jumlah piutang lain-lain 6.950.000 6.950.000 Total other receivables
2023 2022
8. PERSEDIAAN 8. INVENTORIES
Belum jatuh tempo 7.707.684 20.570.037 Not yet due
Telah jatuh tempo Has matured Akun ini terdiri dari: This account consists of:
< 90 hari 21.336.808 8.322.754 < 90 days
> 90 hari 101.720.070 79.930.650 > 90 days 31 Desember/ 31 Desember/
Sub-jumlah 130.764.562 108.823.441 Sub-total December 31, December 31,
2023 2022
Dikurangi penyisihan penurunan Less allowance for impairment
nilai piutang usaha (33.608.642) (33.608.642) loss and trade receivables
PT Temprint PT Temprint
Jumlah neto 97.155.920 75.214.799 Total-net
Bahan baku 5.420.279 9.802.984 Raw materials
Bahan baku - KPU 11.465.016 - Raw materials - KPU
Perubahan penyisihan penurunan nilai piutang usaha adalah The changes in the allowance for impairment losses on trade Bahan pembantu 3.277.122 3.476.205 Indirect materials
sebagai berikut: receivables are as follows:
Barang dalam proses 6.305.002 1.958.633 Goods in process
31 Desember/ 31 Desember/ 26.467.419 15.237.823
December 31, December 31, Penyisihan persediaan usang (94.118) (94.118) Allowance for obsolescence
2023 2022 26.373.301 15.143.705
PT Dunia Idea Kreatif PT Dunia Idea Kreatif
Saldo awal tahun 33.608.642 33.608.642 Balance at beginning of the year Konten program 5.903.937 5.903.937 Program content
Saldo akhir tahun 33.608.642 33.608.642 Balance at end of year PT Tempo Inti Niaga PT Tempo Inti Niaga
Barang dagangan 3.928.836 1.796.983 Merchandise inventory
PT Tempo Inti Media Harian PT Tempo Inti Media Harian
Barang promosi dan barter 521.309 814.994 Promotion and barter goods
Perlengkapan kantor 108.236 108.807 Office supplies
Jumlah persediaan 36.835.619 23.768.426 Total invemtoris
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The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
8. PERSEDIAAN (lanjutan) 8. INVENTORIES (continued) 10. INVESTASI PADA ENTITAS ASOSIASI DAN 10. INVESTMENT IN ASSOCIATES AND
PENYERTAAN MODAL CAPITAL INVESTMENT
Berdasarkan hasil penelaahan terhadap harga pasar dan Based on the review of the market price and the physical
kondisi fisik dari persediaan pada tanggal pelaporan, condition of inventories at the reporting date, group Akun ini terdiri dari: This account consists of:
manajemen grup berkeyakinan bahwa penyisihan tersebut di management believes that the allowance is adequate to cover
atas cukup untuk menutup kemungkinan kerugian dari possible losses from obsolescence and decline in value of 31 Desember/ 31 Desember/
keusangan dan penurunan nilai persediaan. inventories. December 31, December 31,
2023 2022
Seluruh persediaan telah diasuransikan terhadap risiko All inventories are insured against risks of riots, major
kerusuhan, kerusakan berat, serangan teroris dan sabotase damage, terrorist attacks and sabotage for a total coverage PT Tempo Kreasi Animasi 1.650.000 - PT Tempo Kreasi Animasi
dengan nilai pertanggungannya sebesar Rp8.847.599 masa of Rp8.847.599 for the period April 27, 2023 to April 27, PT Koran Tempo Makassar 1.188.664 1.188.664 PT Koran Tempo Makassar
berlaku 27 April 2023 sampai dengan 27 April 2024 dan 2024 and Rp. 11,556,797 for the period April 27, 2022 to PT Orbitin Kebanggaan Indonesia 675.000 675.000 PT Orbitin Kebanggaan Indonesia
Rp11.556.797 masa berlaku 27 April 2022 sampai dengan 27 April 27, 2023 to PT BRI Insurance Indonesia which in PT Tempo Kreasi Bersama 68.750 68.750 PT Tempo Kreasi Bersama
April 2023 kepada asuransi PT BRI Asuransi Indonesia yang management's opinion is adequate to cover possible losses PT Rombak Pola Pikir - 2.736.017 PT Rombak Pola Pikir
menurut pendapat manajemen cukup untuk menutup from such risks. PT Temprint Global Logistik - 1.000.000 PT Temprint Global Logistik
kemungkinan kerugian atas risiko tersebut.
Jumlah investasi pada aosiasi dan Total Investments in associates and
penyertaan saham 3.582.414 5.668.431 capital investment
Pada tanggal 31 Desember 2023 dan 2022, persediaan On December 31, 2023 and 2022, inventories are used as
digunakan sebagai jaminan atas pinjaman yang diperoleh collateral for loans obtained by the Group from PT Bank
11. ASET TETAP 11. PROPERTY AND EQUIPMENT
Grup dari PT Bank Rakyat Indonesia (Persero) dan PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri
Mandiri (Persero) Tbk (Catatan 16). (Persero) Tbk (Note 16).
Akun ini terdiri dari: This account consists of:
9. ASET LANCAR LAINNYA 9. OTHER CURRENT ASSETS
2023
Akun ini terdiri dari: This account consists of: Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
31 Desember/ 31 Desember/ Balance Addition Deduction Reclasification Balance
December 31, December 31,
2023 2022 Harga Perolehan: Acquisition cost:
Kepemilikan langsung Direct ownership
Tanah 31.195.932 - - - 31.195.932 Land
Biaya dibayar dimuka Prepaid expense
Bangunan 50.532.798 - - - 50.532.798 Building
Asuransi 453.728 373.705 Insurance
Mesin dan peralatan Machinery and factory
pabrik 64.159.670 28.985 - 83.067 64.271.722 equipment
Uang muka Advance
Peralatan kantor 48.687.169 579.356 - - 49.266.525 Office equipment
Investasi 10.789.207 10.789.207 Investment
Kendaraan 2.168.908 - - - 2.168.908 Vehicles
Operasional 9.712.457 13.090.573 Operational
Jumlah 196.744.478 608.341 - 83.067 197.435.885 Total
Pembelian 6.243.340 5.671.138 Purchase
KPU 1.386.695 - KPU
Akumulasi Accumulated
Aset lancar lainnya Other current assets penyusutan: depreciation:
Piutang karyawan 1.275.021 793.351 Receivables employee Kepemilikan langsung Direct ownership
Piutang lainnya 286.049 239.349 Cooperative receivables Bangunan 26.348.466 3.658.489 - - 30.006.955 Building
Mesin dan peralatan Machinery and factory
Jumla aset lancar lainnya 30.146.497 30.957.323 Total other current assets pabrik 50.218.428 1.145.796 - 74.980 51.439.204 equipment
Peralatan kantor 47.422.285 514.115 - - 47.936.400 Office equipment
Kendaraan 2.081.378 55.030 - - 2.136.408 Vehicles
Jumlah 126.070.557 5.373.430 - 74.980 131.518.967 Total
Nilai buku 70.673.921 65.916.918 Book value
- 63 - - 64 -
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The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
11. ASET TETAP (lanjutan) 11. PROPERTY AND EQUIPMENT (continued) 11. ASET TETAP (lanjutan) 11. PROPERTY AND EQUIPMENT (continued)
2022
Pada 31 Desember 2022, Grup telah mengasuransikan seluruh On December 31, 2022, the Group has insured all fixed
Saldo Awal/ Saldo Akhir/ aset tetap terhadap risiko kerugian, kebakaran dan kerusakan assets against losses, fire and other damage with PT BRI
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending lainnya kepada PT BRI Asuransi Indonesia. Nilai perincian Asuransi Indonesia. The detail as follows: (continued)
Balance Addition Deduction Reclasification Balance sebagai berikut: (lanjutan)
Harga Perolehan: Acquisition cost: Masa berlaku/ Nilai pertanggungan/
Kepemilikan langsung Direct ownership Objek asuransi Validity period Value of coverage Insurance object
Tanah 31.195.932 - - - 31.195.932 Land
Bangunan 50.347.798 185.000 - - 50.532.798 Building Entitas anak (PT Temprint): A Subsidiary (PT Temprint):
Mesin dan peralatan Machinery and factory Bangunan 27 April 2022 s/d 27 April 2023 117.424.032 Building
pabrik 74.206.132 260.823 (10.307.285) - 64.159.670 equipment Mesin dan peralatan Machinery and equipment
Peralatan kantor 48.246.225 440.944 - - 48.687.169 Office equipment pabrik 27 April 2022 s/d 27 April 2023 14.464.995 factory
Kendaraan 2.234.194 60.000 (125.286) - 2.168.908 Vehicles Peralatan kantor 27 April 2022 s/d 27 April 2023 660.269 Office equipment
Jumlah 206.230.282 946.767 (10.432.571) - 196.744.478 Total Entitas anak (PT IMD): A Subsidiary (PT IMD):
Peralatan kantor 27 April 2022 s/d 27 April 2023 5.135.390 Office equipment
Akumulasi Accumulated
penyusutan: depreciation: Manajemen berpendapat bahwa jumlah pertanggungan The Group’s Management believes that insurance coverage
Kepemilikan langsung Direct ownership asuransi tersebut cukup untuk menutup kemungkinan is adequate to cover possible losses on the assets insured.
Bangunan 22.684.774 3.663.692 - - 26.348.466 Building kerugian atas risiko-risiko tersebut.
Mesin dan peralatan Machinery and factory
pabrik 58.365.752 1.180.057 (9.327.381) - 50.218.428 equipment Hak Guna Bangunan (HGB) atas tanah yang dimiliki Entitas Hak Guna Bangunan (HGB) on land owned Entities and a
Peralatan kantor 46.737.547 684.738 - - 47.422.285 Office equipment dan Entitas anak PT Temprint terbagi dalam beberapa Subsidiary PT Temprint divided into several certificates that
Kendaraan 2.125.542 81.123 (125.286) - 2.081.378 Vehicles sertifikat yang masa berlakunya akan berakhir antara tahun will expire between 2019 - 2030. Entities and Subsidiary PT
Jumlah 129.913.614 5.609.610 (9.452.667) - 126.070.557 Total 2019 - 2030. Entitas dan Entitas anak PT Temprint telah Temprint has pledged land, buildings and machinery are
menjaminkan tanah, bangunan, dan mesin-mesin sebagai used as collateral for Bank loans (Note 16).
Nilai buku 76.316.668 70.673.921 Book value
jaminan atas pinjaman Bank (Catatan 16).
Beban penyusutan yang dibebankan dalam laporan laba rugi Depreciation expenses were charged to the consolidated
dan penghasilan komprehensif lain konsolidasi adalah sebagai statements of profit or loss and other comprehensive income 12. PROPERTI INVESTASI 12. INVESTMENT PROPERTY
berikut: as follows:
2023 2022 Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
Beban Pokok Penjualan Cost of Goods Sold
December 31, December 31,
(Lihat catatan 25) 1.872.635 1.913.394 (See note 25)
2023 2022
Beban umum dan administrasi General and administrative
(Lihat catatan 26) 3.500.795 3.696.216 expenses (See note 26)
Harga perolehan 97.582.531 97.582.531 Acquisition costs
Jumlah 5.373.430 5.609.610 Total
Akumulasi penyusutan (9.167.533) (7.692.791) Accumulated depreciation
Pada 31 Desember 2023, Grup telah mengasuransikan seluruh On December 31, 2023, the Group has insured all fixed Jumlah properti investasi 88.414.998 89.889.740 Total investment property
aset tetap terhadap risiko kerugian, kebakaran dan kerusakan assets against losses, fire and other damage with PT BRI
lainnya kepada PT BRI Asuransi Indonesia. Nilai perincian Asuransi Indonesia. The detail as follows:
Akun ini merupakan bangunan gedung yang dimiliki oleh This account is a building that owned by a Subsidiary (PT
sebagai berikut:
Entitas Anak (PT Temprint) berlokasi di Jl. Palmerah Barat Temprint) located on Jl. Palmerah Barat No. 8, Grogol
Masa berlaku/ Nilai pertanggungan/ No. 8, Kel. Grogol Utara Kebayoran Lama Jakarta Selatan Utara Kebayoran Lama, Jakarta selatan leased by the Group
Objek asuransi Validity period Value of coverage Insurance object yang disewakan kepada Grup maupun pihak ketiga. Pada or third parties. On December 31, 2023 and 2022, broad the
Entitas anak (PT Temprint): A Subsidiary (PT Temprint): tanggal 31 Desember 2023 dan 2022 bangunan gedung building of 6,461m2 with each value amounted Rp88,414,998
Bangunan 27 April 2023 s/d 27 April 2024 112.162.597 Building tersebut seluas 6.461m2 dengan nilai masing-masing sebesar and Rp89,889,740, respectively.
Mesin dan peralatan Machinery and equipment Rp88.414.998 dan Rp89.899.740.
pabrik 27 April 2023 s/d 27 April 2024 22.703.612 factory
Penghasilan sewa properti investasi yang diakui untuk tahun Rent income for investment properties recognized for the
Peralatan kantor 27 April 2023 s/d 27 April 2024 3.220.495 Office equipment
yang berakhir 31 Desember 2023 dan 2022 masing-masing years ended December 31, 2023 and 2022 amounted to
Entitas anak (PT IMD): A Subsidiary (PT IMD):
sebesar Rp1.197.569 dan Rp1.212.356. Rp1.197.569 and Rp1,212,356, respectively.
Peralatan kantor 27 April 2023 s/d 27 April 2024 5.712.196 Office equipment
- 65 - - 66 -
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The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. ASET TIDAK LANCAR LAINNYA 13. OTHER NON-CURRENT ASSETS 14. UTANG USAHA (lanjutan) 14. TRADE PAYABLES (continued)
Akun ini terdiri dari: This account consists of: Analisis umur utang usaha adalah sebagai berikut: Analysis of aging schedule of trade payables were as follows:
31 Desember/ 31 Desember/
December 31, December 31, 31 Desember/ 31 Desember/
2023 2022 December 31, December 31,
2023 2022
Obligasi 6.708.789 - Bond
Uang jaminan 279.861 279.860 Security deposit Belum jatuh tempo 15.888.094 4.855.724 Not yet due
Aset tidak berwujud - domain 90.909 90.909 Intangible asset - domain Telah jatuh tempo Has matured
01 - 30 Hari 1.233.006 2.503.814 01 - 30 days
Jumlah aset tidak lancar lainnya 7.079.559 370.769 Total other non-current assets
31 - 60 Hari 860.221 4.595.098 31 - 60 days
61 - 90 Hari 1.036.059 1.627.792 61 - 90 days
14. UTANG USAHA 14. TRADE PAYABLES
Lebih dari 90 hari 14.326.451 7.138.873 More than 90 days
Akun ini terdiri dari: This account consists of: Jumlah utang usaha 33.343.831 20.721.302 Total trade payables
31 Desember/ 31 Desember/ Tidak ada jaminan yang diberikan atas utang usaha kepada There is no collateral given for the trade payables to third
December 31, December 31, pihak ketiga tersebut. parties.
2023 2022
31 Desember/ 31 Desember/
December 31, December 31,
Pihak ketiga Third parties
2023 2022
PT Cinjoe Jaya Perkasa Muda 16.827.809 453.530 PT Cinjoe Jaya Perkasa Muda
PT Sinar Grafindo 6.053.359 5.108.361 PT Sinar Grafindo
PT Inpera Pratama Indonesia 2.999.813 3.920.092 PT Inpera Pratama Indonesia Rupiah 33.343.831 16.429.381 Rupiah
PT Sona Kirana Internasional 1.594.412 - PT Sona Kirana Internasional Dollar Amerika Serikat US Dollar
PT Mitra Bhineka Sarana 1.426.320 415.204 PT Mitra Bhineka Sarana (31 Desember 2023 dan 2022 (December 31, 2023 and 2022
PT Pustaka Mulia Sejahtera 1.283.833 - PT Pustaka Mulia Sejahtera masing-masing sebesar $0 dan $0 and $272,832 -
PT Huber Inks Indonesia 705.364 1.201.553 PT Huber Inks Indonesia $272.832 - nilai penuh) - 4.291.920 full amount, respectively)
PT Modern Multi Kemasindo 350.774 - PT Modern Multi Kemasindo Jumlah utang usaha 33.343.831 20.721.302 Total trade payables
PT Aneka Grafindo 340.140 669.865 PT Aneka Grafindo
PT Zentrum Graphics Asia 245.296 644.022 PT Zentrum Graphics Asia 15. UTANG LAIN-LAIN 15. OTHER PAYABLES
PT Surya Palacejaya 116.662 647.939 PT Surya Palacejaya
United Paper Mill Asia Pacific Pte Ltd - 2.995.422 United Paper Mill Asia Pacific Pte Ltd Akun ini terdiri dari: This account consists of:
Norcell Asia, Ltd. - 1.296.491 Norcell Asia, Ltd.
Lain-lain (Dibawah Rp500juta) 1.400.049 2.251.369 Others (under Rp500juta) 31 Desember/ 31 Desember/
Jumlah pihak ketiga 33.343.831 19.603.847 Total third parties December 31, December 31,
2023 2022
Pihak berelasi Pihak berelasi
PT Rombak Pola Pikir - 1.117.455 PT Rombak Pola Pikir
Pihak ketiga Third parties
Jumlah pihak berelasi - 1.117.455 Total related parties PT Media Development Loan Fund 771.692 771.692 PT Media Development Loan Fund
Jumlah utang usaha 33.343.831 20.721.302 Total trade payables PT Media Lintas Inti Nusantara 193.750 193.750 PT Media Lintas Inti Nusantara
PT Media Development Investment Fund - 453.426 PT Media Development Investment Fund
Saldo utang usaha tersebut merupakan utang usaha kepada The business debt balance is payable to a third party which Lain-lain 2.000.000 2.000.000 Others
pihak ketiga yang merupakan utang kepada para pemasok is owed to the suppliers of printing paper, printing services, Jumlah utang lain-lain 2.965.442 3.418.868 Total other payables
kertas cetak, jasa percetakan, plate, film dan bahan kimia, plates, films and chemicals, as well as debts to other
serta utang kepada pemasok lainnya yang secara individu suppliers that individually comprised of the balance that is
terdiri dari saldo yang tidak material. not material.
- 67 - - 68 -
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The original financial statements
The original financial statements included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended 31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. UTANG BANK (lanjutan) 16. BANK LOANS (continued)
16. UTANG BANK 16. BANK LOANS
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Akun ini terdiri dari: This account consists of:
Berdasarkan Akta Perjanjian No. 36 tanggal 23 Oktober 2023, Based on the Deed of Agreement No. 36 dated October 23,
31 Desember/ 31 Desember/ Entitas mendapatkan persetujuan tentang Restrukturisasi 2023, the Entity obtained approval for the Working Capital
December 31, December 31, Kredit Modal Kerja dan mendapatkan sebesar Credit Restructuring and obtained a ceiling that was
2023 2022 Rp10.800.000.000 dengan jangka waktu 12 bulan dari tanggal Rp10,800,000,000 with a period of 12 months from June 18,
18 Juni 2023 s/d 18 Juni 2024, biaya administrasi 2023 to June 18, 2024, administration fee of Rp5,000,000,
Rp5.000.000, bunga yang semula 10% menjadi 11,5% dari interest which was originally 10% to 11,5% from the 1st
Utang bank jangka pendek Short-term bank loan bulan ke-1 s/d bulan ke-2, dan based lending rate dari bulan month to the 2nd month, and based lending rate from the 7th
Entitas anak (PT Temprint) Subsidiary (PT Temprint) ke-7 s/d bulan ke-12. month to the 12th month.
PT Bank Mandiri (Persero) Tbk 19.193.542 25.993.542 PT Bank Mandiri (Persero) Tbk
Berdasarkan pinjaman tersebut, Grup menjaminkan: Based on that loans, The Group ensures:
Entitas anak (PT Tempo Inti Media Harian) Subsidiary (PT Tempo Inti Media Harian) a. Agunan Pokok a. Principal Collateral
PT Bank Rakyat Indonesia (Persero) Tbk 10.716.653 10.276.523 PT Bank Rakyat Indonesia (Persero) Tbk 1. Piutang usaha sebesar Rp12.000.000.000 yang diikat 1. Trade receivables amounting to Rp12,000,000,000
dibawahtangan menggunakan form PJ-07 sebesar tied underhand using form PJ-07 amounting to
Entitas induk Parent entity Rp12.000.000.000 Rp12,000,000,000
PT Bank Mayapada Internasional Tbk - 2.858 PT Bank Mayapada Internasional Tbk 2. Persediaan Sebesar Rp1.000.000.000 yang diikat 2. Inventory of Rp1,000,000,000 which is tied
dibawahtangan menggunakan form PJ-08 sebesar underhand using form PJ-08 in the amount of
Jumlah utang bank jangka pendek 29.910.195 36.272.923 Total short-term bank loans
Rp1.000.000.000 Rp1,000,000,000
Utang bank jangka panjang Long-term bank loan b. Agunan Tambahan b. Additional Collateral
Entitas anak (PT Temprint) Subsidiary (PT Temprint) 1. - 1 (satu) bidang tanah Hak Guna Bangunan Nomor: 1. - 1 (one) plot of land with Right to Build Number:
PT Bank Mandiri (Persero) Tbk 29.558.024 32.318.023 PT Bank Mandiri (Persero) Tbk 8/Cipayung Girang, seluas 4.234 M2 yang terletak 8/Cipayung Girang, covering an area of 4,234 M 2
Jumlah utang bank jangka panjang 29.558.024 32.318.023 Total long-term bank loans di Provinsi Jawa Barat, Kabupaten Bogor, located in West Java Province, Bogor Regency,
Kecamatan Cisarua, Kelurahan Cipayung Girang, Cisarua District, Cipayung Girang Village, as
Dikurangi : bagian yang jatuh tempo Less: the portion that matures sebagaimana Gambaran Situasi Nomor:5610/1986 described in Situation Number:5610/1986 dated
dalam waktu 1 tahun 3.900.000 2.760.000 within 1 year tanggal 22 Juli 1986 atas nama PT TEMPO INTI July 22, 1986 in the name of PT TEMPO INTI
Bagian jangka panjang 25.658.024 29.558.023 Long term part MEDIA TBK. MEDIA TBK .
- 1 (satu) bidang tanah Hak Guna Bangunan Nomor: - 1 (one) plot of land with Right to Build Number:
Penjelasan pokok perjanjian pinjaman bank adalah sebagai The principal explanation of the bank loan agreement is as 102/Cipayung Girang, seluas 1.965 M2 yang 102/Cipayung Girang, covering an area of 1,965
berikut: follows: terletak di Provinsi Jawa Barat, Kabupaten Bogor, M 2 located in West Java Province, Bogor
Kecamatan Cisarua, Kelurahan Cipayung Girang, Regency, Cisarua District, Cipayung Girang
PT Bank Mayapada Internasional Tbk PT Bank Mayapada Internasional Tbk
sebagaimana Gambaran Situasi Nomor: 1696/1987 Village, as described in Situation Number:
tanggal 05 Februari 1987 atas nama PT TEMPO 1696/1987 dated February 05, 1987 in the name of
Berdasarkan Persesuaian Nomor: 0061A/Pers/AOO/III/2023 Based on the Deed of Conformity Number:
INTI MEDIA TBK. PT TEMPO INTI MEDIA TBK .
tanggal 07 Maret 2023, Entitas memperoleh fasilitas pinjaman 0061A/Press/AOO/III/2023 dated March 07, 2023, the Entity
rekening Koran (PRK-I) dari PT Bank Mayapada obtained a Newspaper account loan facility (PRK-I) from PT - 1 (satu) bidang tanah Hak Guna Bangunan Nomor: - 1 (one) plot of land with Right to Build Number:
Internasional Tbk senilai Rp8.000.000 dengan jangka 12 Bank Mayapada Internasional Tbk worth Rp8,000,000 with a 134/Cipayung Girang, seluas 450 M2 yang terletak 134/Cipayung Girang, covering an area of 450
bulan dan fasilitas pinjaman rekening Koran II (PRK-II) 12-month period and a Koran II account loan facility (PRK- di Provinsi Jawa Barat, Kabupaten Bogor, M 2 located in West Java Province, Bogor
senilai Rp5.000.000. Persesuaian tersebut telah ada II) worth Rp 5,000,000. These agreement, there has been an Kecamatan Cisarua, Kelurahan Cipayung Girang, Regency, Cisarua District, Cipayung Girang
kesepakatan memperpanjang jangka waktu fasilitas Pinjaman agreement to extend the term of the Current Account Loan sebagaimana Gambaran Situasi Nomor: 157/1999 Village, as described in Situation Number:
Rekening Koran (PRK I) dan Pinjaman Rekening Koran II (PRK I) and Current Account II (PRK II) Loan facilities for a tanggal 21 April 1994 atas nama PT TEMPO 157/1999 dated April 21, 1994 in the name of PT
(PRK II) tersebut untuk jangka waktu 12 (dua belas) bulan period of 12 (twelve) months from October 02, 2022 to INTI MEDIA TBK. TEMPO INTI MEDIA TBK .
lamanya terhitung mulai tanggal 02 Oktober 2022 sampai October 02, 2023.
1. Atas ke-4 (empat) sertifikat tersebut, telah dilakukan 1. For the 4 (four) certificates, binding has been carried
pengikatan dalam bentuk Hak Tanggungan (HT) out in the form of Mortgage Rights (HT) as follows:
Berdasarkan pinjaman tersebut, Grup menjaminkan: Based on that loans, The Group ensures: sebagai berikut:
a. Corporate guarantee , senilai Rp15.000.000 (lima belas a. Corporate guarantee, valued at Rp. 15,000,000 (fifteen - Hak Tanggungan Peringkat I (Pertama) sebesar - Mortgage Title I (First) in the amount of
milyar rupiah) sebagaimana tertera pada akta jaminan billion rupiah) as stated in the company guarantee deed Rp7.750.000.000,- (tujuh miliar tujuhratus Rp7,750,000,000,- (seven billion seven hundred
perusahaan No. 34 tanggal 15 November 2018. No. 34 dated November 15, 2018. limapuluh juta rupiah) sebagaimana tercantum and fifty million rupiah) as stated in the Mortgage
b. Personal guarantee , Wahyu Muryadi (Direktur Utama). b. Personal guarantee, Wahyu Muryadi (President dalam Akta Hak Tanggungan Nomor: 7498/2014; Deed Number: 7498/2014;
Directors).
- 70 -
- 69 -
Page 77
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. UTANG BANK (lanjutan) 16. BANK LOANS (continued) 16. UTANG BANK (lanjutan) 16. BANK LOANS (continued)
PT Bank Rakyat Indonesia (Persero) Tbk (lanjutan) PT Bank Rakyat Indonesia (Persero) Tbk (continued) PT Bank Rakyat Indonesia (Persero) Tbk (lanjutan) PT Bank Rakyat Indonesia (Persero) Tbk (continued)
Berdasarkan pinjaman tersebut, Grup menjaminkan: (lanjutan) Based on that loans, The Group ensures: (continued) Berdasarkan pinjaman tersebut, Grup menjaminkan: (lanjutan) Based on that loans, The Group ensures: (continued)
b. Agunan Tambahan (lanjutan) b. Additional Collateral (continued) b. Agunan Tambahan (lanjutan) b. Additional Collateral (continued)
1. Atas ke-4 (empat) sertifikat tersebut, telah dilakukan 1. For the 4 (four) certificates, binding has been carried 3. - 1 (satu) bidang tanah Hak Milik Nomor: 3. - 1 (one) plot of land with Freehold Number:
pengikatan dalam bentuk Hak Tanggungan (HT) out in the form of Mortgage Rights (HT) as follows: 799/Karang Suraga, seluas 335 M2 yang terletak di 799/Karang Suraga, covering an area of 335 M 2
sebagai berikut: (lanjutan) (continued) Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
- Hak Tanggungan Peringkat II (Kedua) sebesar - Mortgage Title II (Second) in the amount of Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as
Rp5.000.000.000,- (lima miliar rupiah) Rp5,000,000,000 (five billion rupiah) as stated in Ukur Nomor: 10/Karang Suraga/2008 tanggal 02 referred to in Measurement Letter Number:
sebagaimana tercantum dalam Akta Hak the Mortgage Deed Number 19274/2019; Juni 2008 atas nama HERRY HERNAWAN, 10/Karang Suraga/2008 dated June 02, 2008 on
Tanggungan Nomor 19274/2019; Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of
Economics .
2. - 1 (satu) bidang tanah Hak Guna Bangunan Nomor: 2. - 1 (one) plot of land with Right to Build Number:
103/Cipayung Girang, seluas 9.655 M2 yang 103/Cipayung Girang, covering an area of 9,655 - 1 (satu) bidang tanah Hak Milik Nomor: - 1 (one) plot of land with Freehold Number:
terletak di Provinsi Jawa Barat, Kabupaten Bogor, M 2 located in West Java Province, Bogor 800/Karang Suraga, seluas 302 M2 yang terletak di 800/Karang Suraga, covering an area of 302 M 2
Kecamatan Cisarua, Kelurahan Cipayung Girang, Regency, Cisarua District, Cipayung Girang Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
sebagaimana Gambaran Situasi Nomor: Village, as described in Situation Number: Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as
9666/Cipayung Girang/2021 tanggal 09 September 9666/Cipayung Girang/2021 dated September 09, Ukur Nomor: 08/Karang Suraga/2008 tanggal 02 referred to in Measurement Letter Number:
2021 atas nama PT TEMPO INTI MEDIA TBK. 2021 in the name of PT TEMPO INTI MEDIA Juni 2008 atas nama HERRY HERNAWAN, 08/Karang Suraga/2008 dated June 02, 2008 on
TBK . Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of
Economics .
- Atas sertifikat tersebut, telah dilakukan pengikatan - For this certificate, a bond has been made in the
dalam bentuk Hak Tanggungan (HT) Peringkat I form of Mortgage (HT) Rank I (First) in the - 1 (satu) bidang tanah Hak Milik Nomor: - 1 (one) plot of land with Freehold Number:8
(Pertama) sebesar Rp7.665.000.000,- (tujuh miliar amount of Rp7,665,000,000.- (seven billion six 801/Karang Suraga, seluas 400 M2 yang terletak di 01/Karang Suraga, covering an area of 400 M 2
enam ratus enam puluh lima juta rupiah) hundred and sixty five million rupiah) as stated in Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
sebagaimana tercantum dalam sertipikat Hak the Tanggunagan Title certificate Nomor: Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as
Tanggunagan Nomor: 00068/2022; 00068/2022; Ukur Nomor: 09/Karang Suraga/2008 tanggal 02 referred to in Measurement Letter Number:
Juni 2008 atas nama HERRY HERNAWAN, 09/Karang Suraga/2008 dated June 02, 2008 on
3. - 1 (satu) bidang tanah Hak Milik Nomor: 3. - 1 (one) plot of land with Freehold Number: Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of
796/Karang Suraga, seluas 9.655 M2 yang terletak 796/Karang Suraga, covering an area of 9,655 M 2 Economics .
di Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as - 1 (satu) bidang tanah Hak Milik Nomor: - 1 (one) plot of land with Freehold Number:
Ukur Nomor: 06/Karang Suraga/2008 tanggal 07 referred to in Measurement Letter Number: 802/Karang Suraga, seluas 400 M2 yang terletak di 802/Karang Suraga, covering an area of 400 M 2
Mei 2008 atas nama HERRY HERNAWAN, 06/Karang Suraga/2008 dated May 07, 2008 on Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as
Economics . Ukur Nomor: 12/Karang Suraga/2008 tanggal 02 referred to in Measurement Letter Number:
Juni 2008 atas nama HERRY HERNAWAN, 12/Karang Suraga/2008 dated June 02, 2008 on
- 1 (satu) bidang tanah Hak Milik Nomor: - 1 (one) plot of land with Freehold Number: Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of
798/Karang Suraga, seluas 222 M2 yang terletak di 798/Karang Suraga, covering an area of 222 M 2 Economics .
Provinsi Banten, Kabupaten Serang, Kecamatan located in Banten Province, Serang Regency,
Cinangka, Desa Karang Suraga, sebagaimana Surat Cinangka District, Karang Suraga Village, as - Hak Tanggungan Peringkat I (Pertama) sebesar - Mortgage Title I (First) in the amount of
Ukur Nomor: 11/Karang Suraga/2008 tanggal 02 referred to in Measurement Letter Number: Rp250.000.000,- (duaratus limapuluh juta rupiah), Rp250,000,000,- (two hundred and fifty million
Juni 2008 atas nama HERRY HERNAWAN, 11/Karang Suraga/2008 dated June 02, 2008 on sebagaimana tercantum dalam Sertipikat Hak rupiah), as stated in the Mortgage Certificate
Sarjana Ekonomi. name HERRY HERNAWAN, Bachelor of Tanggungan Nomor: 4041/2013, tertanggal 17-10- Number: 4041/2013, dated 17-10-2013
Economics . 2013 (tujuhbelas Oktober duaribu tigabelas); (seventeenth October two thousand and thirteen);
- 71 - - 72 -
Page 78
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. UTANG BANK (lanjutan) 16. BANK LOANS (continued) 16. UTANG BANK (lanjutan) 16. BANK LOANS (continued)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Kredit Modal Kerja Working capital credit Kredit Investasi Mesin Machinery Investment Credit
Perjanjian ini telah mengalami beberapa kali perpanjangan, This agreement has undergone several extensions, most Berdasarkan keputusan Bank sesuai SPPK No. Based on the decision of the Bank in accordance with SPPK
terakhir dengan Surat Pemberitahuan Perpanjangan Kredit recently with Credit Extension Notification Letter (SPPK) CM2.JTH/SPPK/0104/2020 tanggal 13-05-2020, telah No. CM2.JTH/SPPK/0104/2020 dated 13-05-2020, it has
(SPPK) No. CM2.JTH/SPPK/0056/2023 tanggal 14 Maret No. CM2.JTH/SPPK/0056/2023 dated March 14, 2023. The disetujui Restrukturisasi Fasilitas Kredit - Kondisi Kejadian been approved Restructuring of Credit Facility - Conditions
2023. Entitas anak memperoleh fasilitas Kredit Modal Kerja subsidiary obtained a Working Capital Credit facility with a Luar Biasa (KLB) Pandemi Covid19 dengan jangka waktu for Extraordinary Events (KLB) of the Covid19 pandemic
dengan plafon sebesar Rp26.000.000 dan fasilitas Non Cash ceiling of Rp26,000,000 and a Non Cash Loan facility with a semula jatuh tempo 31 Oktober 2023 menjadi 23 Oktober with an original maturity of 31 October 2023 to 23 October
Loan dengan plafon sebesar Rp5.000.000, jangka waktu ceiling of Rp5,000,000, the term of the credit facility is until 2024 dengan suku bunga 7% yang semula 9% per tahun. 2024 with an interest rate of 7% originally 9% per year.
fasilitas kredit sampai dengan tanggal 20 Maret 2024 dengan March 20, 2024 with interest rate of 8.50% per year.
suku bunga sebesar 8,50% per tahun. Sehubungan dengan fasilitas kredit yang diberikan, Grup According to the credit facilities granted, the Group provides
menjaminkan: guarantee as follows:
Sehubungan dengan fasilitas kredit yang diberikan, Grup According to the credit facilities granted, the Group provides a. Piutang usaha Entitas anak (PT Temprint) senilai a. Accounts receivable from subsidiaries (PT Temprint)
menjaminkan: guarantee as follows: Rp35.000.000. worth Rp35,000,000.
a. Non fixed asset: a. Non fixed asset: b. Persediaan barang Entitas Anak (PT Temprint) senilai b. Inventories Subsidiary (PT Temprint) Rp5,000,000.
- Piutang usaha diikat secara fidusia sebesar - Accounts receivable fiduciary bound by Rp35,000,000. Rp5.000.000.
Rp35.000.000. c. Tanah dan bangunan SHGB No. 2283/Grogol Utara c. Land and buildings SHGB No. 2283 / North Grogol
- Persediaan yang diikat secara fidusia sebesar - Inventories bound under fiduciary Rp5,000,000. senilai Rp58.836.000. worth Rp58,836,000.
Rp5.000.000. d. Tanah dan bangunan SHGB No. 3372/Grogol Utara d. Land and buildings SHGB No. 3372 / North Grogol
b. Fixed asset: b. Fixed asset: senilai Rp549.000. worth Rp549,000.
- Tanah dan bangunan gedung kantor 8 lantai di Jl. - Land and buildings 8 floor office building on Jl. e. Tanah dan bangunan SHGB No. 3371/Grogol Utara e. Land and building SHGB No. 3371 / North Grogol worth
Palmerah Barat No. 8 Kel. Grogol Utara Kebayoran Palmerah Barat No. 8 Kel. Grogol Utara Kebayoran senilai Rp6.862.000. Rp6,862,000.
Lama Jakarta Selatan dengan bukti kepemilikan berupa: Lama Jakarta Selatan with proof of ownership in the f. 13 unit mesin percetakan dengan Sertifikat Fidusia No. f. 13 units of a printing machine with Fiduciary Certificate
form of: W7-0083.AH.05.02.TH.2013/P senilai Rp18.540.000. No. W7-0083.AH.05.02.TH.2013 / P worth Rp18,540,000.
- SHGB No. 2283/ Grogol Utara (atas nama PT. - SHGB No. 2283/ Grogol Utara under the name of g. Mesin Counter Stacker type tpe-825/525 senilai g. Counter Stacker machine type tpe-825/525 worth of
Temprint) seluas 4.353 m2, telah diikat HT I sebesar PT Temprint area of 4,353 m2 tied HT I amounting Rp500.000. Rp500,000.
Rp23.819.735, HT II sebesar Rp11.820.260 dan HT Rp23,819,735 HT II amounting Rp11,820,260 and h. Mesin Cetak Global G145 Platinum Series senilai h. Global Printing Machinery worth Rp22,500,000 G145
III sebesar Rp58.836.000. HT III amounting to Rp58,836,000. Rp22.500.000. Platinum Series.
- SHGB No. 3372/ Grogol Utara an. PT. Temprint - SHGB No. 3372/ Grogol Utara under the name PT
seluas 106 m2 telah diikat Hak Tanggungan sebesar Temprint area 106 m2 tied guaranteed right Jaminan tersebut diikat secara Cross Collateral dan Cross The guarantees tied Cross Collateral dan Cross Default to
Rp549.000 amounting to Rp549,000. Default untuk menjamin fasilitas kredit Cash Loan dan Non secure credit facilities Cash and Non-Cash Loan Other
- SHGB No. 3371/ Grogol Utara an. PT. Temprint - SHGB No. 3371/ Grogol Utara under the name PT Cash Loan lainnya yang diperoleh Entitas anak dari PT Bank acquired Subsidiaries of PT. Bank Mandiri (Persero) Tbk,
seluas 1.325 m2 telah diikat Hak Tanggungan Temprint area 1,325 m2 tied guaranteed right Mandiri (Persero) Tbk, biaya pengikatan menjadi beban bonding costs borne by Subsidiaries.
sebesar Rp6.862.000. amounting Rp6,862,000. Entitas anak.
- Sehingga total pengikatan Hak Tanggungan seluruh - So the total binding Encumbrance all collateral of
agunan fixed asset tanah dan bangunan minimal fixed assets minimal land and buildings Berdasarkan keputusan Bank sesuai SPPK No. Based on the decision of the Bank in accordance with SPPK
Rp101.886.995. Rp101,886,995.- CM2.JTH/SPPK/0104/2020 tanggal 13-05-2020, telah No. CM2.JTH/SPPK/0104/2020 dated 13-05-2020, it has
- 9 unit mesin percetakan offset yang telah diikat fidusia - 13 units of offset printing machines which have been disetujui Restrukturisasi Fasilitas Kredit - Kondisi Kejadian been approved Restructuring of Credit Facility - Conditions
sebesar Rp18.540.000. bounded by fiduciary Rp18,540,000. Luar Biasa (KLB) Pandemi Covid19 dengan jangka waktu for Extraordinary Events (KLB) of the Covid19 pandemic
- Mesin cetak global G145 Platinum Series yang akan - Global printing machine G145 Platinum Series which semula jatuh tempo 31 Oktober 2023 menjadi 23 Oktober with an original maturity of October 31, 2023 to October 23,
diikat fidusia sebesar Rp22.500.000. is bound by fiduciary Rp22,500,000. 2024 dengan suku bunga 7% yang semula 9% per tahun. 2024 with an interest rate of 7% originally 9% per year.
Jaminan tersebut diikat secara Cross Collateral dan Cross The guarantees tied Cross and Cross Default Collateral to Berdasarkan kesepakatan entitas anak dengan Bank sesuai Based on the agreement between the subsidiary and the Bank
Default untuk menjamin fasilitas kredit Cash Loan dan Non secure credit facilities Cash and Non-Cash Loan Loan Other SPPK No. CM2.JTH/SPPK/0051/2022 tanggal 15 Maret in accordance with SPPK No. CM2.JTH/SPPK/0051/2022
Cash Loan lainnya yang diperoleh Entitas anak dari PT Bank acquired subsidiaries of PT Bank Mandiri (Persero) Tbk, 2022, jangka waktu pinjaman tersebut telah diperpanjang dated March 15, 2022, due date of the loan has been
Mandiri (Persero) Tbk. Biaya pengikatan menjadi beban bonding costs borne by Subsidiaries. sampai dengan 23 Oktober 2027 dengan suku bunga 8,50% extended until October 23, 2027 with an interest rate of
Entitas anak. per tahun. 8.50% per annum.
- 73 - - 74 -
Page 79
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. UTANG BANK (lanjutan) 16. BANK LOANS (continued) 16. UTANG BANK (lanjutan) 16. BANK LOANS (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued) PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Kredit Investasi Bangunan Building Investment Credit Kredit Investasi Bangunan (lanjutan) Building Investment Credit (continued)
Berdasarkan akta No. 03 dari Syafran, S.H., M.Hum., tanggal Based on the deed No. 03 of Syafran, SH, M. Hum., dated Berikut ini syarat dalam financial covenant utang bank Group: The following are the financial covenants of the Group's
25 November 2013 perubahan terakhir Addendum VII November 25, 2013 last changes Addendum V Investment bank loans:
perjanjian Kredit Investasi No. CRO.JTH/0744/KI/2013 Loan Agreement No. CRO.JTH / 0744 / KI / 2013 dated a. PT Bank Mayapada Internasional Tbk a. PT Bank Mayapada Internasional Tbk
tanggal 28 November 2019, Entitas anak mendapat fasilitas November 28, 2019, subsidiaries received credit facility - Perubahan anggaran dasar, susunan pengurus - The amendment of the articles of association, the
kredit investasi gedung dari PT Bank Mandiri (Persero) Tbk investment in buildings from PT Bank Mandiri (Persero) Tbk Perusahaan dan susunan pemegang saham composition of the Company's management and the
senilai Rp58.000.000 yang digunakan untuk pembangunan amounting to Rp58,000,000 used for construction and the composition of shareholders
gedung dan perpanjangan jangka waktu yang semula sampai extension of the original time period until November 24, - Pembagian dividen tanpa persetujuan pihak bank - Dividend distribution without bank approval.
dengan 24 November 2020 menjadi 31 Oktober 2024. 2020 being October 31, 2024. - Mengalihkan barang jaminan kepada pihak lain - Transferring collateral to another party
- Melakukan tindakan merger, akuisisi, penjualan aset - Perform merger, acquisition, sale of assets and other
Sehubungan dengan fasilitas kredit yang diberikan, Grup In connection with the credit facilities granted, the Group dan aksi korporasi lainnya tanpa persetujuan pihak bank corporate actions without bank approval
menjaminkan: provides guarantee as follows: b. PT Bank Rakyat Indonesia (Persero) Tbk b. PT Bank Rakyat Indonesia (Persero) Tbk
a. Piutang usaha Entitas anak (PT Temprint) senilai a. Accounts receivable from subsidiaries (PT Temprint) - Perubahan anggaran dasar, susunan pengurus - The amendment of the articles of association, the
Rp35.000.000. worth Rp35,000,000. Perusahaan dan susunan pemegang saham composition of the Company's management and the
b. Persediaan barang Entitas Anak (PT Temprint) senilai b. Inventories Subsidiary (PT Temprint) Rp5,000,000. composition of shareholders
Rp5.000.000. - Pembagian dividen tanpa persetujuan pihak bank - Dividend distribution without bank approval.
c. Tanah dan bangunan SHGB No. 2283/Grogol Utara c. Land and buildings SHGB No. 2283 / North Grogol - Mengalihkan barang jaminan kepada pihak lain - Transferring collateral to another party
senilai Rp58.836.000. worth Rp58,836,000. - Melakukan tindakan merger, akuisisi, penjualan aset - Perform merger, acquisition, sale of assets and other
d. Tanah dan bangunan SHGB No. 3372/Grogol Utara d. Land and buildings SHGB No. 3372 / North Grogol dan aksi korporasi lainnya tanpa persetujuan pihak bank corporate actions without bank approval
senilai Rp549.000. worth Rp549,000. c. PT Bank Mandiri (Persero) Tbk c. PT Bank Mandiri (Persero) Tbk
e. Tanah dan bangunan SHGB No. 3371/Grogol Utara e. Land and building SHGB No. 3371 / North Grogol worth - Perubahan anggaran dasar, susunan pengurus - The amendment of the articles of association, the
senilai Rp6.862.000. Rp6,862,000. Perusahaan dan susunan pemegang saham composition of the Company's management and the
f. 13 unit mesin percetakan dengan Sertifikat Fidusia No. f. 13 units of a printing machine with Fiduciary Certificate composition of shareholders
W7-0083.AH.05.02.TH.2013/P senilai Rp18.540.000. No. W7-0083.AH.05.02.TH.2013 / P worth Rp18,540,000. - Pembagian dividen tanpa persetujuan pihak bank - Dividend distribution without bank approval.
g. Mesin Counter Stacker type tpe-825/525 senilai g. Counter Stacker machine type tpe-825/525 worth of - Mengalihkan barang jaminan kepada pihak lain - Transferring collateral to another party
Rp500.000. Rp500,000. - Memperoleh fasilitas kredit atau pinjaman dari pihak - Obtain credit facilities or loans from other parties
h. Mesin Cetak Global G145 Platinum Series senilai h. Global Printing Machinery worth Rp22,500,000 G145 - Melunasi utang Entitas kepada pemilik/pemegang - Pay off the Company's debt to the owner/shareholder.
Rp22.500.000. Platinum Series.
17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
Jaminan tersebut diikat secara Cross Collateral dan Cross The guarantees tied Cross Collateral and Cross Default to
Akun ini terdiri dari: This account consists of:
Default untuk menjamin fasilitas kredit Cash Loan dan Non secure credit facilities Cash and Non-Cash Loan Loan Other
Cash Loan lainnya yang diperoleh Entitas anak dari PT Bank acquired Subsidiaries of PT Bank Mandiri (Persero) Tbk,
31 Desember/ 31 Desember/
Mandiri (Persero) Tbk, biaya pengikatan menjadi beban bonding costs borne by Subsidiaries.
December 31, December 31,
Entitas anak.
2023 2022
Berdasarkan kesepakatan entitas anak dengan Bank sesuai Based on the agreement between the subsidiary and the Bank
SPPK No. CM2.JTH/SPPK/0051/2022 tanggal 15 Maret in accordance with SPPK No. CM2.JTH/SPPK/0051/2022 Operasional 21.401.795 9.551.010 Operational
2022, jangka waktu pinjaman tersebut telah diperpanjang dated March 15, 2022, due date of the loan has been Gaji dan tunjangan 2.475.401 3.192.350 Salaries and allowances
sampai dengan 23 Oktober 2029 dengan suku bunga 8,50% extended until October 23, 2029 with an interest rate of Pengiriman barang 11.777 74.932 Delivery of goods
per tahun. 8.50% per annum. Listrik dan telepon 103.000 151.808 Electricity and telephone
Lain-lain 1.023.991 2.133.086 Others
Jumlah biaya yang masih harus dibayar 25.015.964 15.103.186 Total accrued expenses
- 75 - - 76 -
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The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
18. UANG MUKA DITERIMA 18. ADVANCED RECEIVED
b. Utang pajak (lanjutan) b. Tax payable (continued)
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ Besarnya pajak yang terutang ditetapkan berdasarkan The amount of tax payable is determined based on the tax
December 31, December 31, perhitungan pajak yang dilakukan sendiri oleh wajib pajak calculation performed by the taxpayer (self-assessment),
2023 2022 (self-assessment ), Berdasarkan Undang-Undang No. 28 Under Law No. 28 of 2007 regarding the third
Tahun 2007 mengenai Perubahan Ketiga atas Ketentuan amendment of the General Taxation Provisions and
Umum dan Tata Cara Perpajakan, Kantor Pajak dapat Procedures, Tax Office may conduct a tax audit on a
Uang muka penjualan 19.573.527 10.233.797 Sales advance melakukan pemeriksaan atas perhitungan pajak dalam period of 5 years (from 10 years) after tax payable, with
Jumlah uang muka diterima 19.573.527 10.233.797 Total advanced received jangka waktu 5 tahun (dari sebelumnya 10 tahun) setelah a few exceptions, whereas for the previous tax year 2007
terutangnya pajak, dengan beberapa pengecualian, and a maximum time limit will expire at the end of the tax
19. PERPAJAKAN 19. TAXATION sedangkan untuk tahun pajak 2007 dan sebelumnya year 2013.
ketetapan tersebut berakhir paling lama pada akhir tahun
a. Pajak Dibayar Dimuka a. Prepaid Tax pajak 2013.
Akun ini terdiri dari: This account consists of: c. Pajak Penghasilan c. Income Tax
31 Desember/ 31 Desember/ Manfaat (beban) pajak penghasilan Grup adalah sebagai The benefits (expenses) for income tax for the Group are
December 31, December 31, berikut: as follows:
2023 2022
2023 2022
Pajak Penghasilan Income Tax
Pasal 21 5.678 - Article 21 Pajak kini Current tax
Pasal 22 274.530 152.532 Article 22 Entitas induk - - Parent
Pasal 23 2.375.027 1.940.724 Article 23 Entitas anak (1.661.262) (1.552.182) Subsidiaries
Pasal 25 - 14.405 Article 25 Pajak tangguhan Deferred tax
Pasal 28(A) 3.579.647 3.579.647 Article 28(A) Entitas induk 695.479 662.715 Parent
Pasal 4(2) 811.187 757.310 Article 4(2) Entitas anak 3.079.848 2.789.328 Subsidiaries
Pajak Pertambahan Nilai 9.921.874 6.899.368 Value-Added Tax 2.114.065 1.899.861
Jumlah pajak dibayar dimuka 16.967.943 13.343.986 Total prepaid tax
Pajak Kini Current Tax
b. Utang pajak b. Tax payable Rekonsiliasi antara rugi sebelum pajak menurut laporan A reconciliation between loss before tax per statements of
laba rugi komprehensif dengan laba kena pajak adalah comprehensive income and taxable income is as follows:
Akun ini terdiri dari: This account consists of: sebagai berikut:
31 Desember/ 31 Desember/ 2023 2022
December 31, December 31,
2023 2022
Laba (rugi) bersih sebelum beban pajak Profit (loss) before tax expense per
menurut laporan laba rugi consolidated statements of
Pajak Penghasilan Income Tax komprehensif konsolidasian (878.239) (4.925.299) comprehensive income
Pasal 21 8.701.106 7.039.971 Article 21 Laba (rugi) sebelum pajak - Profit (loss) before income tax -
Pasal 22 288 - Article 23 Entitas anak (2.282.081) (1.913.298) Subsidiaries
Pasal 23 779.877 1.431.866 Article 23 Laba (rugi) bersih entitas sebelum beban Net profit (loss) before tax expense
Pasal 25/29 263.834 86.005 Article 25/29 pajak yang dapat diatribusikan (3.160.320) (3.012.001) attributable to the Entity
Pasal 4(2) 6.141 7.264 Article 4(2)
Pajak Pertambahan Nilai 21.868.803 16.968.344 Value-Added Tax
Denda pajak 348.518 348.518 Tax penalties
Jumlah utang pajak 31.968.567 25.881.966 Total tax payable
- 78 -
- 77 -
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The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued) 19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Pajak Penghasilan (lanjutan) c. Income Tax (continued)
c. Pajak Penghasilan (lanjutan) c. Income Tax (continued)
Pajak Kini (lanjutan) Current Tax (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
2023 2022
Dikreditkan (dibebankan)/
Beda temporer Timing difference Credited (changed) to
Pencadangan hak karyawan 55.962 50.006 Post empolyee benefit Penghasilan
Beda tetap Permanent difference Komprehensif
Beda tetap lainnya (947) 3.480 Others permanent difference Lain/
Pendapatan kerugian penurunan Interest incomer/ interest on current 31 Desember/ Other 31 Desember/
nilai - (3.815) account December 31, Laba Rugi/ Comprehensive December 31,
2022 Profit or Loss Income 2023
Taksiran laba fiskal (3.105.305) (2.962.330) Estimated taxable income
Pajak penghasilan tahun berjalan Income tax for the year Entitas anak Subsidiaries
Entitas induk - - Parent Aset pajak tangguhan 29.364.864 3.302.600 - 32.667.464 Deferred tax assets
Entitas anak 1.661.262 1.552.182 Subsidiaries Aset pajak tangguhan Consolidated deferred tax
1.661.262 1.552.182 konsolidasi 36.790.788 3.998.079 - 40.788.867 assets
Sesuai peraturan perpajakan di Indonesia, rugi fiskal dapat According to taxation regulations in Indonesia, tax losses Liabilitas pajak tangguhan - - - - Deferred tax liabilities
dikompensasi untuk masa lima tahun setelah terjadinya can be compensated for a period of five years after the
kerugian, Dengan berlakunya Undang-undang No. 36 loss, With the enactment of Law No. 36 of 2008 Dikreditkan (dibebankan)/
tahun 2008 tentang Pajak Penghasilan, tarif Pajak concerning Income Tax, the applicable Corporate Credited (changed) to
Penghasilan Badan yang berlaku adalah tarif tunggal Income Tax rate is a single rate of 22% in 2023 and 2022. Penghasilan
sebesar 22% pada tahun 2023 dan 2022. Komprehensif
Hasil rekonsiliasi untuk taksiran laba fiskal yang berakhir The results of the reconciliation of estimated taxable Lain/
pada 31 Desember 2023 dan 2022 tersebut menjadi dasar income for the years ended December 31, 2023 and 2023 31 Desember/ Other 31 Desember/
dalam pengisian SPT Tahunan PPh badan tahun 2023 dan is the basis in filling their annual Corporate income tax December 31, Laba Rugi/ Comprehensive December 31,
2022. on 2023 and 2022. 2021 Profit or Loss Income 2022
Pajak Tangguhan Deferred Tax Entitas induk Parent Entity
Rincian aset pajak tangguhan Grup adalah sebagai berikut: The details of the Group’s deferred tax assets are as Pencadangan hak Post employee
follows: karyawan 162.418 11.001 (10.316) 163.103 benefit
Akumulasi rugi fiskal 6.096.463 662.029 - 6.758.492 Accumulated fiscal loss
Dikreditkan (dibebankan)/ Cadangan kerugian Allowance for impairment
Credited (changed) to penurunan nilai piutang loss accounts
Penghasilan usaha 504.329 - - 504.329 receivables
Komprehensif Aset pajak tangguhan 6.763.210 673.030 (10.316) 7.425.924 Deferred tax assets
Lain/ Entitas anak Subsidiaries
31 Desember/ Other 31 Desember/ Aset pajak tangguhan 26.575.536 3.174.860 (385.532) 29.364.864 Deferred tax assets
December 31, Laba Rugi/ Comprehensive December 31,
2022 Profit or Loss Income 2023 Aset pajak tangguhan Consolidated deferred tax
\ konsolidasi 33.338.746 3.847.890 (395.848) 36.790.788 assets
Entitas induk Parent Entity Liabilitas pajak tangguhan - - - - Deferred tax liabilities
Pencadangan hak Post employee
karyawan 163.103 12.312 - 175.415 benefit
Akumulasi rugi fiskal 6.758.492 683.167 - 7.441.659 Accumulated fiscal loss
Cadangan kerugian Allowance for impairment
penurunan nilai piutang loss accounts
usaha 504.329 - - 504.329 receivables
Aset pajak tangguhan 7.425.924 695.479 - 8.121.403 Deferred tax assets
- 79 - - 80 -
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The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued) 20. LIABILITAS DIESTIMASI ATAS IMBALAN 20. ESTIMATED LIABILITIES FOR EMPLOYEE
KERJA (lanjutan) BENEFITS (continued)
d. Rekonsiliasi antara laba (rugi) sebelum pajak d. A reconciliation between net income (loss) before tax
Rincian liabilitas imbalan pasca kerja yang diakui dalam The detail of defined post-employment benefit liabilities in
laporan posisi keuangan konsolidasian adalah sebagai berikut: consolidated statement of financial position are as follows:
Rekonsiliasi antara taksiran beban (manfaat) pajak The reconciliation between estimated expense (benefit)
penghasilan corporate 31 Desember/ 31 Desember/
December 31, December 31,
2023 2022 2023 2022
Rugi sebelum pajak penghasilan badan Loss before corporate income tax is Nilai kini liabilitas imbalan The present value of liabilities for
berdasarkan laporan laba rugi based on the consolidated statement kerja 25.874.925 27.274.926 employee benefits
komprehensif konsolidasian (878.239) (3.012.001) of comprehensive income 25.874.925 27.274.926
Taksiran beban (manfaat) pajak penghasilan Estimated corporate income tax
badan berdasarkan tarif pajak yang expense based on prevailing tax Mutasi liabilitas imbalan pasca kerja adalah sebagai berikut: Movements of post-employment benefit obligations are as
berlaku 695.479 662.640 rates follows:
Pengaruh perbedaan tetap – bersih - 73 Effect of permanent differences – net
31 Desember/ 31 Desember/
Pajak entitas anak 1.418.586 1.237.146 subsidiaries – net
December 31, December 31,
Manfaat (beban) pajak penghasilan 2.114.065 1.899.859 Income tax benefit (expenses) 2023 2022
20. LIABILITAS DIESTIMASI ATAS IMBALAN 20. ESTIMATED LIABILITIES FOR EMPLOYEE
Saldo awal 27.274.926 30.427.095 Beginning balance
KERJA BENEFITS
Saldo awal dampak konsolidasi 198.063 - Initial balance impact of consolidation
Beban imbalan kerja (catatan 25) 1.520.014 2.163.658 Employee benefits expense (note 25)
Besarnya imbalan pasca kerja dihitung berdasarkan peraturan The amount of post-employment benefits is calculated based
Pembayaran tahun berjalan (2.755.485) (7.169.399) Current payments
yang berlaku, yakni Undang-Undang Cipta Kerja No. 11 on the applicable regulations, namely the Job Creation Law
Penghasilan komprehensif lain (354.641) 1.853.572 Other comprehensive income
Tahun 2020 tanggal 2 November 2020 dan Peraturan No. 11 of 2020 dated 2 November 2020 and Government
Reklasifikasi pembayaran manfaat (7.952) - Reclassification of benefit payments
Pemerintah No. 35 Tahun 2021 tanggal 2 Februari 2021. Regulation No. 35 of 2021 dated 2 February 2021.
Saldo akhir 25.874.925 27.274.926 Ending balance
Perhitungan liabilitas imbalan pasca kerja jangka panjang The calculation of long-term post-employment benefit
dilakukan oleh Aktuaris Independen pada tanggal 31 liabilities was carried out by an Independent Actuary on Jumlah beban imbalan pasca kerja adalah sebagai berikut: Number of post-retirement benefits are as follows:
Desember 2023 dan 2022 masing masing dilakukan oleh December 31, 2023 and 2022 respectively by Yusi and Rekan 2023 2022
Konsultan Aktuaria Yusi dan Rekan, dengan laporan tanggal Actuarial Consultants, with reports dated January 25, 2024
25 Januari 2024 dan 1 Maret 2023. and March 1, 2023.
Beban jasa kini 2.132.514 1.301.057 Current service costs
Kurtailmen (2.402.532) (1.702.083) Curtailment
Asumsi-asumsi aktuarial utama yang digunakan dalam The principal assumptions used in the valuation of the long-
Beban bunga 1.801.135 1.693.408 Interest expense
perhitungan imbalan kerja jangka panjang adalah sebagai term employee benefits are as follows:
Mutasi masuk / (keluar) 2 847.582 Transfer in/ (out)
berikut:
Pengukuran kembali atas manfaat imbalan Remeasurement of the benefits of other
kerja jangka panjang lainnya (11.105) 23.694 long-term employee benefits
31 Desember/ 31 Desember/
December 31, December 31, 1.520.014 2.163.658
2023 2022
Analisis sensitivitas kuantitatif untuk asumsi yang signifikan Quantitative sensitivity analysis for significant assumptions
pada tanggal 31 Desember 2023 sebagai berikut: on the date of December 31, 2023 are as follows:
Tingkat diskonto 7,00% per tahun/ annum 7,44% per tahun/ annum Annual discount rate
Hasil aset yang diharapkan 7,75% per tahun/ annum 7,75% per tahun/ annum Results expected asset Tingkat diskonto / Discount rate
Tingkat kenaikan gaji 0.5% per tahun/ annum 0.5% per tahun/ annum Annual salary increase rate
Tabel mortalita TMI 2019 TMI 2019 Mortality table 1% Kenaikan / 1% Penurunan /
Usia pensiun normal 55 tahun/ years 55 tahun/ years Normal retirement age Increase Decrease
Tingkat sensitivitas 8,58% 8,58% Sensitivity rate
Hasil aset yang diharapkan 28.802.027 28.802.027 The impact of defined benefit liabilities
- 81 - - 82 -
Page 83
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
21. MODAL SAHAM DAN TAMBAHAN MODAL 21. CAPITAL STOCK AND ADDITIONAL PAID-IN
20. LIABILITAS DIESTIMASI ATAS IMBALAN 20. ESTIMATED LIABILITIES FOR EMPLOYEE
DISETOR CAPITAL
KERJA (lanjutan) BENEFITS (continued)
a. Modal saham a. Capital Stock
Entitas dan Entitas anak (PT TIMH) mengikutsertakan Entities and the Subsidiary (PT TIMH) include permanent
karyawan tetap dalam program pensiun iuran pasti, yang employees in defined contribution retirement plan, which was
Jumlah dan komposisi modal saham ditempatkan dan The amount and composition of the share capital issued
diselenggarakan oleh Dana Pensiun Lembaga Keuangan organized by the Financial Institutions Pension Fund
disetor penuh Entitas dengan nilai nominal Rp100 and fully paid nomilnal Entity with a value of Rp100 (full
(DPLK) PT Bank Nasional Indonesia (persero) Tbk sejak (Pension Fund) PT Bank Nasional Indonesia (persero) Tbk
(nominal penuh) per saham pada 31 Desember 2023 dan amount) per share at December 31, 2023 and 2022 are
bulan April 1999 dan Januari 2002 dan sejak September 2011 since April 1999 and January 2002, and since September
2022 adalah sebagai berikut: as follows:
pengelolaan dana dipindahkan ke Dana Pensiun Lembaga 2011 the management of the funds transferred to the pension
Keuangan PT Bank Rakyat Indonesia (Persero), Tbk, Jumlah Fund PT Bank Rakyat Indonesia (Persero), Tbk, The number
31 Desember 2023 dan 2022 / December 31, 2023 and 2022
karyawan yang ikut kepesertaan sampai dengan 31 Desember of employees who participate in membership until December
2023 dan 2022 masing-masing sebanyak 474 orang dan 474 31, 2023 and 2022 respectively as many as 474 people and Persentase
orang. 474 people. Kepemilikan/
Nama Pemegang Saham Jumlah Saham/ Percentage of Jumlah/
Jumlah iuran masing-masing peserta DPLK BNI dan DPLK The contributions of each participant BNI DPLK and BRI Name of Shareholders Total Share Ownership (%) Total
BRI sebesar 8%-10% dari upah yang terdiri dari 3%-5% DPLK of 8% - 10% of wages which consists of 3% -5%
dipotong dari gaji karyawan dan 5% kontribusi dari Entitas deducted from the employee's salary and 5% contribution of PT Grafiti Pers 256.960.003 24% 25.696.000
dan Entitas anak sudah tidak ada sejak bulan Juni 2011. the Entities and the Subsidiary is not there since June 2011. Yayasan Tempo 21 Juni 1994 181.322.500 17% 18.132.250
PT Jaya Raya Utama 172.329.205 16% 17.232.921
Yayasan Jaya Raya 90.429.394 9% 9.042.939
Jumlah iuran Entitas dan Entitas anak (PT TIMH) sampai Total contributions of the Entity and Subsidiaries (PT TIMH) Yayasan Karyawan Tempo 87.627.267 8% 8.762.727
dengan 31 Desember 2023 masing-masing sebesar Rp68.671 until December 31, 2023 amounted to Rp68.671 and Masyarakat (dibawah 5%) 269.664.881 25% 26.966.488
dan Rp1.389.347 dan 31 Desember 2022 masing-masing Rp1.389.347 and December 31, 2022, respectively Rp76,705
Jumlah 1.058.333.250 100% 105.833.325
sebesar Rp76.705 dan Rp1.667.977. Jumlah bagian Entitas and Rp1,667,977. Total share of the Entity and Subsidiaries
dan Entitas anak (PT TIMH) atas iuran pensiun dan (PT TIMH) for pension and development contributions as of
pengembangan pada tanggal 31 Desember 2023 masing- December 31, 2023 amounted to Rp139.892 and b. Tambahan modal disetor b. Additional paid-in capital
masing sebesar Rp139.892 dan Rp2.826.208 dan 31 Rp2.826.208 and December 31, 2022, respectively
Desember 2022 masing-masing sebesar Rp148.196 dan Rp148,196 and Rp3,217,917. Akun ini terdiri dari: This account consist of:
Karyawan tetap Entitas dan Entitas anak (PT TIMH) Employees remain Entities and the Subsidiary (PT TIMH) 31 Desember/ 31 Desember/
diikutsertakan dalam program Jaminan Sosial Tenaga Kerja included in the program Social Security Workers (Jamsostek) December 31, December 31,
(JAMSOSTEK) mulai bulan Juli 2011. Jumlah iuran masing- began in July 2011. The contributions of each participant 2023 2022
masing peserta JAMSOSTEK sebesar 6,89% dari gaji total, Jamsostek for 6,89% of the total salary, which consists of 2%
yang terdiri dari 2% dipotong dari gaji karyawan dan 4,89% deducted from employees' salaries and 4,89% contribution Agio saham: Agio:
kontribusi dari perusahaan. Karyawan PT Temprint from the company. Employees PT Temprint be included in Penawaran umum terbatas I 66.666.650 66.666.650 Limited Public Offering I
diikutsertakan dalam program JAMSOSTEK. Jumlah iuran the jamsostek. The contributions of each participant Penawaran saham perdana 25.000.000 25.000.000 Initial public offering
masing masing peserta JAMSOSTEK sebesar 6,89% dari Jamsostek for 6,89% of the basic salary, which consists of Biaya emisi saham: Stock issuance fee:
gaji pokok, yang terdiri dari 2% dipotong dari gaji karyawan 2% deducted from employees' salaries and 4,89% Penawaran umum terbatas I (1.907.702) (1.907.702) Limited Public Offering I
dan 4,89% kontribusi dari PT Temprint. contribution from PT Temprint. Penawaran saham perdana (2.926.205) (2.926.205) Initial public offering
Agio saham entitas anak 36.583.856 22.169.213 Agio subsidiaries
Berdasarkan program pensiun tersebut semua kontribusi yang Based on the retirement program all contributions paid are Selisih nilai transaksi Difference in value of restructuring
dibayar dicatat atas nama karyawan tersebut dan karyawan recorded in the name of the employee and the employee has restrukturisasi entitas transactions between entities
mempunyai hak untuk menarik tanpa tergantung kepada the right to withdraw without depending on the continuity of sepengendali 15.503 15.503 under common
kesinambungan hubungan kepegawaian dengan Entitas dan employment relationships with Entities and Subsidiaries, and
Jumlah 123.432.102 109.017.459 Total
Entitas anak, dan karenanya setiap kontribusi dibebankan ke therefore any contribution charged to income when they are
laba rugi pada saat dibayar atau terutang. paid or payable.
- 84 -
- 83 -
Page 84
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
22. KEPENTINGAN NON-PENGENDALI 22. NON-CONTROLLING INTEREST 24. PENDAPATAN USAHA (lanjutan) 24. OPERATING REVENUES (continued)
Kepentingan non-pengendali atas aset bersih Entitas anaknya Non-controlling interests in net assets of Subsidiaries 2023 2022
merupakan bagian pemegang saham minoritas atas aset bersih represent the share of minority shareholders in the net assets
Entitas anaknya yang tidak seluruh sahamnya dimiliki oleh of subsidiaries that are not wholly owned by the Entity.
Entitas. Pihak berelasi Related parties
Barang cetakan 176.400 357.445 Printed goods
Sub-total
31 Desember/ 31 Desember/ Sub Total 176.400 357.445 Sub-total
December 31, December 31, Jumlah pendapatan usaha 216.764.616 211.097.821 Total operating revenues
2023 2022
Persentase penjualan kepada pihak berelasi Percentage of sales to related parties
Saldo awal 6.040.570 5.675.514 Beginning balance terhadap jumlah penjualan konsolidasian 0,08% 0,17% to total consolidated sales
Penyesuaian konsolidasi 4.470.471 - Consolidation adjustments
Laba (rugi) bersih tahun berjalan 350.564 365.056 Net profit (loss) for the year 25. BEBAN POKOK PENDAPATAN 25. COST OF REVENUES
Saldo akhir 10.861.605 6.040.570 Ending balance
Akun ini terdiri dari: This account consists of:
23. LABA PER SAHAM DASAR 23. BASIC EARNING PER SHARE
a. Beban pokok penjualan majalah dan iklan majalah a. Cost of goods sold of magazines and magazine
advertising
Perhitungan laba per saham dasar adalah sebagai berikut: The calculation of basic earnings per share is as follows:
2023 2022
31 Desember/ 31 Desember/
December 31, December 31,
2023 2022 Gaji tenaga produksi 22.574.645 21.192.981 Production staff salaries
Penulisan dan naskah berita 17.403.811 15.324.470 News writing and scripting
Perjalanan operasional 1.000.079 982.989 Operational trip
Laba neto untuk perhitungan laba Net income for the computation of basic
Foto dan pra cetak 859.051 758.020 Photos and pre prints
per saham dasar dan dilusian 905.861 (3.378.506) and diluted earnings per share
Jumlah rata-rata tertimbang saham biasa Weighted average number of ordinary Jumlah 41.837.586 38.258.460 Total
untuk perhitungan laba per saham dasar shares for computation of basic
dan dilusian 105.833.325 105.833.325 and diluted earnings per share b. Beban pokok penjualan koran dan iklan koran b. Cost of goods sold of newspapers and newspaper
advertising
Laba (rugi) per saham dasar Earnings (loss) per share
(nilai penuh) 0,86 (3,19) (full amount) 2023 2022
24. PENDAPATAN USAHA 24. OPERATING REVENUES
Gaji tenaga produksi 6.126.812 6.036.400 Production staff salaries
Penulisan dan naskah berita 796.931 918.218 News writing and scripting
Rincian pendapatan usaha Grup adalah sebagai berikut: Details of the Group's operating income is as follows:
Jumlah 6.923.743 6.954.619 Total
2023 2022
c. Beban pokok barang cetakan c. Cost of goods printed matter
Pihak ketiga Third parties 2023 2022
Majalah dan iklan majalah 121.225.434 107.107.994 Magazines and magazine ads
Barang cetakan 45.339.777 67.332.519 Printed goods
Jasa penyelenggara acara 19.474.431 8.498.534 Event organizer services Persediaan bahan baku awal 13.279.189 7.607.902 Initial raw material inventory
Rombak Media 8.924.647 - Media Rombak Pembelian 27.402.311 48.965.547 Purchase
Jasa rumah kreatif 8.402.436 6.568.191 Creative home services Persediaan tersedia untuk produksi 40.681.500 56.573.449 Inventory available for production
Koran dan iklan koran 7.261.000 8.692.787 Newspapers and newspaper ads Persediaan bahan baku akhir (8.697.402) (13.279.189) Final raw material inventory
Tempo TV 3.925.081 3.733.783 Tempo TV Biaya bahan baku produksi 31.984.098 43.294.260 Production raw material costs
Sewa 1.197.569 1.212.356 Rent
Kertas 837.841 7.594.212 Paper
Sub-total
Sub Total 216.588.216 210.740.376 Sub-total
- 85 - - 86 -
Page 85
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
25. BEBAN POKOK PENDAPATAN (lanjutan) 25. COST OF REVENUES (continued) 25. BEBAN POKOK PENDAPATAN (lanjutan) 25. COST OF REVENUES (continued)
c. Beban pokok barang cetakan (lanjutan) c. Cost of goods printed matter (continued) h. Beban pokok pendapatan Konten RPP h. Cost of revenues RPP Content
2023 2022
2023 2022
Beban usaha Operating expenses Beban operasional 2.691.617 - Operational expenses
Beban pabrikasi 12.966.339 14.589.876 Manufacturing expenses Beban gaji 1.782.013 - Salary expense
Upah langsung 7.838.284 7.758.062 Direct wages Overhead 638.009 - overhead
Penyusutan 1.872.635 1.913.394 Depreciation Jumlah 5.111.639 - Total
Jumlah biaya produksi 22.677.258 24.261.332 Total production costs Jumlah beban pokok pendapatan 132.011.868 134.068.979 Total cost of revenues
Barang dalam proses awal 1.958.633 - Goods in the initial process 26. BEBAN USAHA 26. OPERATING EXPENSES
Barang dalam proses akhir (6.305.002) - Goods in the final process
Akun ini terdiri dari: This account consist of:
(4.346.369) -
2023 2022
Jumlah 50.314.987 67.555.592 Total
Beban pemasaran dan penjualan Marketing and selling expenses
d. Beban pokok penjualan kertas d. Cost of good sold of paper
Overhead 24.322.235 23.273.605 Overhead
2023 2022 Gaji 13.040.600 11.692.823 Salaries
Pengiriman 2.271.305 2.172.887 Delivery
Promosi 373.869 763.833 Promotion
Sub-total
Persediaan bahan baku awal 1.796.983 6.673.495 Initial raw material inventory
Pembelian 2.900.021 1.520.155 Purchase Sub Total 40.008.009 37.903.148 Sub-total
Persediaan tersedia untuk produksi 4.697.004 8.193.650 Inventory available for production Beban administrasi dan umum General and administrative expenses
Persediaan bahan baku akhir (3.928.836) (1.796.983) Final raw material inventory Gaji 21.082.219 15.781.500 Salaries
Jumlah 768.168 6.396.667 Total Overhead 13.788.958 12.424.198 Overhead
Penyusutan 4.975.537 5.171.553 Depreciation
e. Beban pokok pendapatan penyelenggaraan acara e. Cost of revenues of the event Pencadangan hak karyawan 1.520.025 2.163.658 Employee rights reserves
Peralatan 831.602 1.197.923 Equipment
Sub-total
2023 2022 Sub Total 42.198.341 36.738.832 Sub-total
Jumlah beban usaha 82.206.350 74.641.980 Total operating expenses
Beban kegiatan penyelenggara acara 17.409.034 7.592.073 Event organizer activity expenses
Beban gaji penyelenggara acara 384.465 - Event organizer salaries 27. PENDAPATAN (BEBAN) OPERASI 27. OPERATING INCOME (EXPENSES)
Jumlah 17.793.499 7.592.073 Total
Akun ini terdiri dari: This account consist of:
f. Beban pokok pendapatan rumah kreatif f. Cost of revenues creative home
2023 2022
2023 2022
Pendapatan operasi Operating income
Penjualan barang sisa 799.206 1.006.915 Sale of scrap
Overhead 4.813.171 3.305.394 Overhead
Keuntungan (kerugian) penjualan saham 4.976.898 - Gain (loss) on sale of shares
Gaji 1.473.750 1.495.786 Salaries
Lain-lain 679.279 - Others
Jumlah 6.286.921 4.801.180 Total
Sub Total 6.455.383 1.006.915 Sub-total
g. Beban pokok pendapatan Tempo TV g. Cost of revenues Tempo TV Beban operasi Operating expenses
Rugi penjualan aset tetap - (529.570) Loss on sale of fixed assets
2023 2022 Kerugian penjualan barang barter (709.915) (141.971) Losses on the sale of barter goods
Lain-lain (1.632.513) (581.511) Others
Sub-total
Gaji tenaga produksi 2.232.128 1.744.249 Production staff salaries Sub Total (2.342.428) (1.253.052) Sub-total
Operasional 743.197 766.139 Operational
Jumlah pendapatan (beban) operasi 4.112.955 (246.137) Total operating income (expense)
Jumlah 2.975.325 2.510.388 Total
- 87 - - 88 -
Page 86
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
30. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 30. NATURE OF RELATIONSHIP AND TRANSACTIONS
28. PENDAPATAN (BEBAN) KEUANGAN 28. FINANCIAL INCOME (EXPENSES)
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Akun ini terdiri dari: This account consist of:
a. Sifat hubungan pihak-pihak berelasi (lanjutan) a. Nature of related parties relationship (continued)
2023 2022
Pihak-pihak berelasi/ Sifat hubungan/ Transaksi pihak berelasi/
Pendapatan keuangan Financial income Related parties Nature of relationship Related party transactions
Jasa giro 64.667 81.011 Current account service
Bunga obligasi 394.892 - Bond interest PT Koran Tempo Makasar Entitas asosiasi / Associates Piutang lain-lain / Other receivables
Sub Total 459.559 81.011 Sub-total Piutang usaha, Piutang lain-lain, Utang
usaha, Utang lain-lain / Trade receivable,
PT Matair Rumah Kreatif Entitas asosiasi / Associates
Beban keuangan Financial expenses Other receivables, Trade payable, Other
Bunga pinjaman bank (6.708.465) (6.291.181) Bank loan interest payables
Bunga pinjaman pihak berelasi (1.274.033) (1.991.493) Interest on related party loans Piutang lain-lain, Utang lain-lain / Other
PT Media Bintang Indonesia Entitas asosiasi / Associates
Bunga pinjaman pihak ketiga (14.653) (87.879) Third party loan interest
Sub-total receivables, Other payables
Sub Total (7.997.151) (8.370.553) Sub-total Piutang lain-lain, Utang usaha, Utang lain-
PT Media Inti Televisi Nusantara Entitas asosiasi / Associates lain / Other receivables, Trade payables,
Jumlah pendapatan (beban) keuangan (7.537.592) (8.289.542) Total financial income (expense) Other payables
PT Media Lintas Inti Nusantara Entitas asosiasi / Associates Piutang lain-lain / Other receivables
29. BAGIAN LABA - ENTITAS ASOSIASI 29. PROFIT OF ASSOCIATES
Piutang usaha, Utang usaha, Utang lain-
Akun ini terdiri dari: This account consist of: PT Pusat Data dan Analisa Tempo Entitas asosiasi / Associates lain / Trade receivable, Trade payable,
Other payables
2023 2022 Piutang lain-lain, Utang lain-lain / Other
PT Rombak Pola Pikir Afiliasi / Affiliation
receivables, Other payables
Laba entitas asosiasi - 1.223.517 Associates profit PT Ruang Media Semesta Afiliasi / Affiliation Piutang lain-lain / Other receivables
Jumlah bagian laba - entitas asosiasi - 1.223.517 Total profit of associates Piutang usaha, Piutang lain-lain, Utang
PT Tempo Inti Media Harian Entitas asosiasi / Associates lain-lain / Trade receivable, Other
30. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 30. NATURE OF RELATIONSHIP AND TRANSACTIONS receivables, Other payables
PIHAK-PIHAK BERELASI WITH RELATED PARTIES Piutang usaha, Piutang lain-lain, Utang
PT Tempo Inti Media Impresario Entitas asosiasi / Associates lain-lain / Trade receivable, Other
a. Sifat hubungan pihak-pihak berelasi a. Nature of related parties relationship receivables, Other payables
Sifat hubungan dengan pihak-pihak berelasi dan The nature of relationship with related parties and Piutang usaha, Piutang lain-lain / Trade
PT Tempo Kreasi Bersama Entitas asosiasi / Associates
transaksinya adalah sebagai berikut: transactions are as follows: receivable, other receivables
Piutang lain-lain, Utang usaha, Utang lain-
Pihak-pihak berelasi/ Sifat hubungan/ Transaksi pihak berelasi/ PT Temprint Entitas asosiasi / Associates lain / Other receivables, Trade payables,
Related parties Nature of relationship Related party transactions Other payables
PT Temprint Global Logistik Entitas asosiasi / Associates Utang lain-lain / Other payables
Komunitas Utan Kayu Afiliasi / Affiliation Utang lain-lain / Other payables Piutang lain-lain, Utang lain-lain / Other
PT Temprint Graha Delapan Entitas asosiasi / Associates
Piutang usaha, Piutang lain-lain, Utang receivables, Other payables
usaha, Utang lain-lain / Trade receivable, Piutang usaha, Piutang lain-lain / Trade
PT Dunia Idea Kreatif Entitas asosiasi / Associates PT Temprint Inti Niaga Entitas asosiasi / Associates
Other receivables, Trade payable, Other receivable, other receivables
payables Yayasan Tempo 21 Juni 1994 Pemegang saham / Shareholders Utang lain-lain / Other payables
Piutang usaha, Utang lain-lain, Piutang Yayasan Karyawan Tempo Pemegang saham / Shareholders Piutang lain-lain / Other receivables
PT Edutama Tempo Integra Entitas asosiasi / Associates lain-lain / Trade receivable, Other Yayasan Swasembada Swakarsa Pemegang saham / Shareholders Piutang usaha / Account receivables
payables, Other receivables Yayasan Jaya Raya Pemegang saham / Shareholders Investasi / Investment
Piutang lain-lain, Utang lain-lain / Other
PT Gra Visi Tama Entitas asosiasi / Associates
receivables, Other payables
PT Grafiti Pers Pemegang saham / Shareholders Utang lain-lain / Other payables
PT Jaya Raya Utama Pemegang saham / Shareholders Investasi / Investment
Piutang usaha, Utang usaha, Utang lain-
PT Info Media Digital Entitas asosiasi / Associates lain / Trade receivable, Trade payable,
Other payables
- 90 -
- 89 -
Page 87
The original financial statements
The original financial statements
included herein are in Indonesian language.
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31. SEGMEN OPERASI 31. OPERATING SEGMEN
30. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 30. NATURE OF RELATIONSHIP AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Manajemen telah menentukan segmen operasi didasarkan Management has determined the operating segments based
pada laporan yang ditelaah oleh Direksi, yang telah on reports reviewed by the Board of Directors, which has
b. Transaksi dengan pihak berelasi b. Transactions with related parties
diidentifikasikan sebagai pengambil keputusan operasional been identified as the Group's main operating decision
utama Grup, yang digunakan dalam mengambil keputusan maker, which is used in making strategic decisions.
Piutang lain-lain - Pihak berelasi Other receuvables - Related parties
strategis.
Akun ini terdiri dari: This account consist of:
Direksi mempertimbangkan operasi bisnis dari perspektif Directors considers the business operations from the
2023 2022 jenis bisnis yang terdiri dari penerbitan, percetakan, perspective of the type of business that consists of publishing,
penyelenggara acara dan perdagangan kertas. printing, organizing events and paper trading.
PT Tempo Kreasi Bersama 17.485.743 17.485.743 PT Tempo Kreasi Bersama Informasi segmen yang diberikan kepada Direksi untuk Segment information provided to the Board of Directors for
PT Koran Tempo Makasar 7.896.430 7.896.430 PT Koran Tempo Makasar pelaporan segmen tahun yang berakhir 31 Desember 2023 dan segment reporting year ended December 31, 2023 and 2022
PT Media Bintang Indonesia 1.207.594 1.207.594 PT Media Bintang Indonesia 2022 adalah sebagai berikut: are as follows:
Lain-lain (dibawah Rp1.000.000) 427.338 427.338 Others (under Rp. 1,000,000)
Jumlah 27.017.105 27.017.105 Total 31 Desember 2023 / December 31, 2023
Penyisihan kerugian penurunan nilai Allowance for impairment losses on Penyelenggara Perdagangan
piutang (7.896.430) (7.896.430) receivables Acara/ Kertas/
Penerbitan/ Percetakan/ Event Paper Eliminasi/ Konsolidasi/
Jumlah piutang lain-lain - Total other receivables - Publishing Printing Organizer Trading Elimination Konsolidation
pihak berelasi 19.120.675 19.120.675 related parties
Pendapatan 148.566.271 54.488.929 20.646.758 3.712.063 (10.649.405) 216.764.616 Revenues
Beban pokok pendapatan (70.015.580) (50.343.446) (18.688.315) (3.613.932) 10.649.405 (132.011.868) Cost of revenues
Utang lain-lain - Pihak berelasi Other payables - Related parties
Laba bruto 78.550.691 4.145.483 1.958.443 98.131 - 84.752.748 Gross profit
Akun ini terdiri dari: This account consist of: Beban pemasaran (38.117.836) (1.486.975) (231.309) (171.889) - (40.008.009) Marketing expenses
Beban umum dan General and administrative
administrasi (33.792.166) (7.930.115) (291.976) (184.084) - (42.198.341) expense
2023 2022
Pendapatan operasi lain 5.656.177 799.206 - - - 6.455.383 Other operating income
Beban operasi lain (879.383) (1.461.693) - (1.352) - (2.342.428) Other operating expenses
Liabilitas jangka pendek Short-term liabilities Laba usaha 11.417.483 (5.934.094) 1.435.158 (259.194) - 6.659.353 Operarting profit
Yayasan Tempo 21 Juni 1994 623.636 623.637 Yayasan Tempo 21 Juni 1994 Pendapatan keuangan 428.614 28.203 1.909 833 - 459.559 Finance income
PT Tempo Kreasi Bersama 117.113 - PT Tempo Kreasi Bersama ` Beban keuangan (3.975.556) (4.021.595) - - (7.997.151) Profit - Assoicates
PT Rombak Pola Pikir - 7.283.500 PT Rombak Pola Pikir Laba - Entitas asosiasi - - - - - - Finance expenses
Laba(rugi) sebelum pajak 7.870.541 (9.927.486) 1.437.067 (258.361) - (878.239) Income(loss) before tax
Liabilitas jangka panjang Long-term liabilities Beban pajak 141.532 2.145.747 (229.950) 56.736 - 2.114.065 tax expenses
Komunitas Utan Kayu 7.590.833 7.566.941 Komunitas Utan Kayu Laba(rugi) setelah pajak 8.012.073 (7.781.739) 1.207.117 (201.625) - 1.235.826 Income after tax
PT Grafiti Pers 3.166.667 1.077.549 PT Grafiti Pers Informasi lainnya Other information
PT Rombak Pola Pikir - 383.775 PT Rombak Pola Pikir Aset segmen 496.920.904 263.467.770 41.955.635 18.064.313 (399.201.678) 421.206.944 Segment assets
Lain-lain 1.925.000 1.265.000 Others Liabilitas segmen 248.318.235 199.268.524 30.261.466 4.760.381 (270.974.882) 211.633.724 Segment liabilities
Jumlah utang lain-lain - Total other payables -
pihak berelasi 13.423.249 18.200.402 related parties
Persentase utang berelasi terhadap The percentage of debt is related to
jumlah liabilitas 94% 57% total liabilities
- 92 -
- 91 -
Page 88
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31. SEGMEN OPERASI (lanjutan) 31. OPERATING SEGMEN (continued) 32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT
KEUANGAN (lanjutan) POLICY (continued)
31 Desember 2022 / December 31, 2022
Manajemen memantau modal dengan menggunakan beberapa Management monitors capital using some measure of
Penyelenggara Perdagangan ukuran leverage keuangan seperti rasio utang terhadap financial leverage as debt-to-equity ratio and debt service
Acara/ Kertas/
ekuitas (debt to equity ratio ) dan rasio pembayaran utang. ratio.
Penerbitan/ Percetakan/ Event Paper Eliminasi/ Konsolidasi/
Publishing Printing Organizer Trading Elimination Konsolidation
Pada tanggal 31 Desember 2023 dan 2022, akun-akun Grup As of December 31, 2023 and 2022, the accounts that make
Pendapatan 124.767.499 75.503.667 9.833.790 23.398.205 (22.405.340) 211.097.821 Revenues yang membentuk rasio utang terhadap ekuitas adalah sebagai up the Group's debt to equity ratio are as follows:
Beban pokok pendapatan (58.248.384) (68.783.402) (8.469.682) (20.972.851) 36.981.524 (134.068.979) Cost of revenues berikut:
Laba bruto 66.519.115 6.720.265 1.364.108 2.425.355 14.576.184 77.028.843 Gross profit
Beban pemasaran (35.279.306) (1.590.676) (698.813) (334.354) - (37.903.148) Marketing expenses
31 Desember/ 31 Desember/
Beban umum dan General and administrative December 31, December 31,
administrasi (27.174.825) (8.686.289) (668.148) (209.570) - (36.738.832) expense 2023 2022
Pendapatan operasi lain 69.919 936.996 - - - 1.006.915 Other operating income
Beban operasi lain (141.971) (1.102.034) - (9.047) - (1.253.052) Other operating expenses
Utang bank jangka pendek 29.910.195 36.272.923 Short-term bank loan
Laba usaha 3.992.932 (3.721.738) (2.853) 1.872.384 14.576.184 2.140.726 Operarting profit Utang jangka panjang yang telah jatuh Long-term debt due
Pendapatan keuangan 28.024 49.514 1.837 1.636 - 81.011 Finance income tempo dalam waktu satu tahun 3.900.000 2.760.000 within one year
` Beban keuangan (3.542.089) (4.828.464) - - (8.370.553) Profit - Assoicates Utang jangka panjang setelah dikurangi Long-term debt after deducting the
Laba - Entitas asosiasi 1.223.517 - - - - 1.223.517 Finance expenses
bagian jatuh tempo dalam satu tahun 25.658.024 29.558.023 portion due within one year
Sub-total
Laba(rugi) sebelum pajak 1.702.384 (8.500.688) (1.015) 1.874.020 14.576.184 (4.925.299) Income(loss) before tax
Jumlah utang 59.468.219 68.590.946 Total liabilities
Beban pajak 185.682 2.015.699 68.153 (369.673) - 1.899.861 tax expenses
Laba(rugi) setelah pajak 1.888.066 (6.484.989) 67.137 1.504.347 14.576.184 (3.025.438) Income after tax Jumlah ekuitas 209.573.220 190.731.537 Total equity
Penghasilan Other comprehensif Rasio utang terhadap ekuitas 28,38% 35,96% Liabilities to equity ratio
komprehensif lainnya 1.289.939 532.001 31.631 - - 1.853.572 income
Laba (rugi) Comprehensif Manajemen Risiko Keuangan Financial Risk Management
komprehensif 3.178.005 (5.952.988) 98.769 1.504.347 - (1.171.867) profit (loss)
Grup dipengaruh oleh berbagai risiko keuangan, termasuk The Group is influenced by various financial risks, including
Informasi lainnya Other information
risiko kredit, risiko mata uang asing, risiko suku bunga, risiko credit risk, foreign currency exchange risk, interest rate risk,
Aset segmen 429.665.295 258.895.988 38.244.780 24.678.953 (371.328.087) 380.156.929 Segment assets
Liabilitas segmen 214.777.691 186.958.349 27.980.455 11.173.396 (251.464.500) 189.425.392 Segment liabilities likuiditas. Tujuan manajemen risiko Grup secara keseluruhan liquidity risk. The purpose of risk management the Group as
adalah untuk secara efektif mengendalikan risiko-risiko ini a whole is to effectively control these risks and minimize the
32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT dan meminimalisasi pengaruh merugikan yang dapat terjadi adverse effects that can occur to the financial performance of
KEUANGAN POLICY terhadap kinerja keuangan Grup. Manajemen mereviu dan the Group. Management reviews and approves policies to
menyetujui kebijakan untuk mengendalikan setiap risiko, yang control any risks, which are summarized below, and also
Pengeloaan Modal Capital management diringkas di bawah ini, dan juga memantau risiko harga pasar monitors the market price risk of all financial instruments.
dari semua instrumen keuangan.
Kebijakan pengelolaan modal Grup adalah untuk memastikan The Group’s capital management policy is to ensure that the
bahwa rasio modal selalu dalam keadaan kondisi sehat agar capital ratio is always in a state of good health in order to a. Risiko kredit a. Credit risk
dapat mendukung kinerja usaha dan memaksimalkan nilai dari support business performance and maximize value for
Risiko kredit adalah risiko kerugian keuangan yang timbul Credit risk is the risk of financial losses incurred if the
pemegang saham. shareholders.
jika pelanggan Grup gagal memenuhi kewajiban Group’s customer fails to meet the contractual
Grup mengelola struktur modalnya dan membuat The Group’s manages its capital structure and makes kontraktualnya kepada Grup. Risiko kredit terutama obligations to the Group. Credit risk mainly from trade
penyesuaian penyesuaian sehubungan dengan perubahan adjustments in light of changes in economic conditions and berasal dari piutang usaha yang diberikan kepada receivables provided to the customers.
kondisi ekonomi dan karakteristik dari risiko usahanya. the risk characteristics of the business. pelanggan.
Grup telah mengembangkan model untuk mendukung The Group has developed a model to support the
Grup secara hati-hati (prudent ) melakukan diversifikasi The Group’s carefully (prudent) diversifies sources of capital
kuantifikasi dari risiko kredit. Dalam mengukur risiko quantification of credit risk. In measuring credit risk for
sumber permodalan untuk mengantisipasi rencana strategis in anticipation of a long-term strategic plans and allocates
kredit untuk kredit yang diberikan, Grup loans, the Group considers the "Probability of Default"
jangka panjang dan mengalokasikan modal secara efisien capital more efficiently in the business segment that has the
mempertimbangkan ”Probability of Default ” (PD) (PD) customers’ liability and the possibility of customer
pada segmen bisnis yang memiliki potensi untuk memberikan potential to provide optimal risk return profile (risk-return),
pelanggan atas kewajiban dan kemungkinan rasio recovery ratio for obligations already in default ("Loss
profil pengembalian risiko (risk return ) yang optimal, including the placement of the in order to meet expectations
pemulihan atas kewajiban yang telah wanprestasi (“Loss Given Default") (LGD). These models are reviewed on a
termasuk penempatan pada Entitas Anak dalam rangka of stakeholders (stakeholders). No change in the objectives,
Given Default ”) (LGD). Model ini ditelaah secara rutin regular basis to compare with actual results.
memenuhi ekspektasi pemegang kepentingan (stakeholder). policies and processes and the same as in previous years.
untuk membandingkan dengan hasil aktualnya.
Tidak ada perubahan dalam tujuan, kebijakan dan proses dan
sama seperti pada tahun-tahun sebelumnya.
- 93 - - 94 -
Page 89
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT 32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT
KEUANGAN (lanjutan) POLICY (continued) KEUANGAN (lanjutan) POLICY (continued)
Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued) Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued) a. Risiko kredit (lanjutan) a. Credit risk (continued)
LGD merupakan ekspektasi Grup atas besarnya kerugian LGD is the Group’s magnitude expected loss of a 31 Desember 2023 / December 31, 2023
dari suatu piutang pada saat wanprestasi terjadi. Hal ini receivable at the time of default occurs. It is expressed as
dinyatakan dalam persentase kerugian per unit dari suatu a percentage loss per unit of an exposure, LGD usually Belum jatuh Telah jatuh Telah jatuh
eksposur, LGD biasanya bervariasi sesuai dengan tipe varies according to the type of customer. tempo dan tidak tempo tetapi tempo tetapi
pelanggan. mengalami tidak mengalami mengalami
penurunan nilai/ penurunan nilai/ penurunan nilai/
Cadangan kerugian penurunan nilai yang diakui pada Allowance for impairment losses recognized on financial Neither pas due Pas due but not Pas due but Jumlah/
pelaporan keuangan hanyalah kerugian yang telah terjadi reporting is a loss that has occurred on the date of the impaired impaired impaired Total
pada tanggal laporan keuangan konsolidasian consolidated financial statements (based on objective
Piutang usaha 7.707.684 123.056.879 33.608.642 164.373.205 Trade receivables
(berdasarkan bukti objektif atas penurunan nilai). evidence of impairment).
Piutang lain-lain 27.017.103 - 7.896.430 34.913.533 Other receivables
Tidak terdapat konsentrasi risiko kredit yang signifikan There are no significant concentrations of credit risk Jumlah 34.724.787 123.056.879 41.505.072 199.286.738 Total
terkait dengan piutang usaha, hal ini disebabkan associated with accounts receivable, this is due to the
keragaman pelanggan. diversity of customers. 31 Desember 2022 / December 31, 2022
Risiko kredit yang timbul dari aset keuangan lainnya Credit risk arising from other financial assets includes Belum jatuh Telah jatuh Telah jatuh
mencakup kas dan setara kas, investasi jangka pendek, kas cash and cash equivalents, short-term investments, tempo dan tidak tempo tetapi tempo tetapi
yang dibatasi penggunaannya dan jaminan, risiko kredit restricted cash and guarantees, credit risk faced by the mengalami tidak mengalami mengalami
yang dihadapi Grup timbul karena wanprestasi dari pihak Group arising from default of the other party. The Group penurunan nilai/ penurunan nilai/ penurunan nilai/
lain. Grup mengelola risiko kredit yang terkait dengan manages credit risk associated with bank deposits and Neither pas due Pas due but not Pas due but Jumlah/
simpanan di bank dan aset derivatif dengan memantau derivative assets by monitoring reputation, credit rating impaired impaired impaired Total
reputasi, peringkat kredit dan membatasi risiko agregat and limit the aggregate risk of each party to the contract,
Piutang usaha 20.570.037 88.253.404 79.930.650 188.754.092 Trade receivables
dari masing-masing pihak dalam kontrak, Nilai maksimal The maximum value of exposure is the carrying amount.
Piutang lain-lain 27.017.103 - 7.896.430 34.913.533 Other receivables
eksposur adalah sebesar nilai tercatat.
Jumlah 47.587.140 88.253.404 87.827.080 223.667.625 Total
Eksposur Grup terhadap risiko kredit timbul dari The Group’s exposure on credit risk arising from defaults
wanprestasi pihak lain, dengan eksposur maksimum setara of others, with a maximum exposure equal to the carrying b. Risiko tingkat suku bunga b. Interest rate risk
dengan nilai tercatat dari instrumen berikut ini: value of the following instruments:
31 Desember/ 31 Desember/ Grup memiliki eksposur terhadap fluktuasi tingkat suku The Group has exposure to fluctuations in prevailing
December 31, December 31, bunga pasar yang berlaku baik atas risiko nilai wajar interest rates either fair value risk or cash flow risk.
2023 2022 maupun arus kas.
Piutang usaha - neto 97.155.920 75.214.799 trade receivables - net Eksposur Grup terhadap risiko tingkat suku bunga The Group’s exposure to interest rate risk primarily with
terutama sehubungan dengan pinjaman serta aset dan respect to loans and interest-bearing assets and
Tidak ada limit kredit yang dilampaui selama periode No credit limits were exceeded during the reporting liabilitas berbunga. Kebijakan Grup adalah mendapatkan liabilities. The Group’s policy is to get the interest rate at
pelaporan dan manajemen tidak mengharapkan kerugian period, and management does not expect any losses from tingkat suku bunga yang paling menguntungkan. most favorable.
dari kegagalan pihak pihak dalam melunasi utangnya. non-performance by these counterparties.
Pada tanggal 31 Desember 2023 dan 2022, Grup tidak As of December 31, 2023 and 2022 the Group does not
Informasi jumlah piutang usaha berdasarkan umur (hari) The information regarding the aging analysis of trade memiliki saldo aset dan liabilitas dengan tingkat suku have the balance of assets and liabilities with a floating
dihitung sejak tanggal faktur yang belum jatuh tempo. receivables from the date of invoice issuance. bunga mengambang yang material. significant interest rate.
Kualitas kredit dari aset keuangan Grup berupa kas, The credit quality of the Group’s financial assets of cash,
piutang usaha dan aset lain-lain adalah lancar, yang trade receivables and others assets are current, which
ditelaah dengan mengacu pada kredibilitas dan reputasi are examined with reference to the credibility and
pihak rekanan serta informasi historis mengenai reputation of the partners as well as historical
penerimaan pembayaran. information about the receipt of payment.
- 95 - - 96 -
Page 90
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT 32. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 32. OBJECTIVES AND FINANCIAL RISK MANAGEMENT
KEUANGAN (lanjutan) POLICY (continued) KEUANGAN (lanjutan) POLICY (continued)
Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued) Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued)
c. Risiko mata uang asing c. Foreign exchange risk d. Risiko likuiditas (lanjutan) d. Liquidity risk (continued)
31 Desember 2023 / December 31, 2023
Berdasarkan estimasi Grup, sampai dengan tanggal Based on the Group's estimates, up to the reporting date
pelaporan pada tanggal 31 Desember 2023, eksposur as of December 31, 2023, the Rupiah exchange rate risk Nilai
risiko nilai tukar Rupiah terhadap fluktuatif transaksi exposure to fluctuations in foreign currency transactions tercatat/
< 1 tahun/ 1-2 tahun/ 3-5 tahun > 5 tahun/ Jumlah/ Carrying
dengan mata uang asing yang mungkin terjadi dalam that may occur in cash and cash equivalents (USD) and < 1 year 1-2 year 3-5 year > 5 year Total value
transaksi kas dan setara kas (USD) dan utang usaha accounts payable (YEN) transactions.
Liabilitas Liabilities
Utang bank - Short-term -
Pada tanggal 31 Desember 2023 dan 2022, Grup tidak As of December 31, 2023 and 2022, the Group has no
jangka pendek 29.910.195 - - - 29.910.195 29.910.195 bank loan
memiliki saldo aset dan liabilitas moneter dalam mata outstanding monetary assets and liabilities denominated Utang usaha Trade payables
uang asing yang memiliki risiko signifikan atas fluktuatif in foreign currencies that are subject to significant risks Pihak ketiga 15.888.094 17.455.736 - - 33.343.830 33.343.830 Third parties
transaksi dengan mata uang asingnya. to fluctuations in transactions with its foreign currency. Pihak berelasi - - - - - - Related parties
Utang lain-lain Other payables
Pihak berelasi - 740.749 - - 740.749 740.749 Related parties
d. Risiko likuiditas d. Liquidity risk
Biaya yang masih harus
dibayar 25.015.964 - - - 25.015.964 25.015.964 Accrued expenses
Risiko likuiditas adalah risiko dimana Grup tidak bisa Liquidity risk is the risk that the Group cannot meet Uang muka diterima 19.573.527 - - - 19.573.527 19.573.527 Advance payment
memenuhi kewajiban pada saat jatuh tempo. Manajemen obligations as they fall due. Prudent liquidity risk Utang bank - Long-term -
jangka panjang 29.558.024 - - - 29.558.023 29.558.023 bank loan
risiko likuiditas yang hati-hati (prudent ) termasuk management includes managing sufficient cash and cash
Utang lain-lain - - 15.647.942 - 15.647.942 15.647.942 Other payables
mengatur kas dan setara kas yang cukup untuk menunjang equivalents to support the business activities in a timely
Jumlah 119.945.804 18.196.485 15.647.942 - 153.790.230 153.790.230 Total
aktivitas usaha secara tepat waktu. manner.
31 Desember 2022 / December 31, 2022
Pengelolaan risiko likuiditas dilakukan antara lain dengan Liquidity risk management is conducted, among others by
Nilai
memonitor pinjaman dan sumber pendanaan, menjaga monitoring loans and funding sources, maintaining
tercatat/
saldo kecukupan kas dan surat berharga serta memastikan sufficient cash balances and marketable securities as well < 1 tahun/ 1-2 tahun/ 3-5 tahun > 5 tahun/ Jumlah/ Carrying
tersedianya pendanaan dari sejumlah fasilitas kredit yang as ensuring the availability of funding from a number of < 1 year 1-2 year 3-5 year > 5 year Total value
mengikat, dan kesiapan untuk menjaga posisi pasar. Grup binding credit facilities, and the readiness to maintain its
Liabilitas Liabilities
mempertahankan kemampuannya untuk melakukan market position. The Group maintains its ability to
Utang bank - Short-term -
pembiayaan yang mengikat dari pemberi pinjaman yang binding finance from a reliable lender. jangka pendek 36.272.923 - - - 36.272.923 36.272.923 bank loan
andal. Utang usaha Trade payables
Pihak ketiga 4.855.724 14.748.123 - - 19.603.847 19.603.847 Third parties
Pihak berelasi 1.117.455 - - - 1.117.455 1.117.455 Related parties
Tabel di bawah ini menganalisa liabilitas keuangan Grup The table below analyzes the Group’s financial liabilities
Utang lain-lain Other payables
yang diselesaikan secara neto yang dikelompokkan into relevant maturity groupings based on the remaining Pihak berelasi 7.907.137 - 10.293.265 - 18.200.402 18.200.402 Related parties
berdasarkan periode yang tersisa sampai dengan tanggal period to the contractual maturity date. The amounts Biaya yang masih harus
jatuh tempo kontraktual. Jumlah yang diungkapkan dalam disclosed in the table are the contractual undiscounted dibayar 15.103.186 - - - 15.103.186 15.103.186 Accrued expenses
tabel merupakan arus kas kontraktual yang tidak cash flows. Utang bank - Long-term -
jangka panjang 2.760.000 29.558.023 - - 32.318.023 32.318.023 bank loan
didiskontokan.
Jumlah 68.016.424 44.306.146 10.293.265 - 122.615.835 122.615.835 Total
- 97 - - 98 -
Page 91
The original financial statements The original financial statements
included herein are in Indonesian language. included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued) KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated) (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
33. INSTRUMEN KEUANGAN 33. FINANCIAL INSTRUMENTS 33. INSTRUMEN KEUANGAN (lanjutan) 33. FINANCIAL INSTRUMENTS (continued)
Aset keuangan Grup meliputi kas dan setara kas, kas yang The Group’s financial assets include cash and cash 31 Desember / December 31, 31 Desember / December 31,
dibatasi penggunaannya, investasi jangka pendek, piutang equivalents, restricted cash in banks and deposits, short-term 2023 2022
usaha - neto dan piutang lain-lain - neto yang timbul dari investments, trade receivables - net and other receivables - Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
kegiatan usahanya. Liabilitas keuangan Entitas dan Entitas net arising from its business activities. The Group’s financial Carrying value Fair value Carrying value Fair value
anak meliputi utang usaha, utang lain-lain, liabilitas yang liabilities include trades payables, other payables, accrued
masih harus dibayar, utang derivatif, pinjaman jangka panjang liabilities, derivative payables, long-term loans due within Liabilitas keuangan - Financial liabilities -
jatuh tempo dalam waktu satu tahun dan pinjaman jangka one year and long-term debt net of current maturities of one jangka pendek (lanjutan) short term (continued)
panjang setelah dikurangi bagian jatuh tempo dalam waktu year for the primary purpose financing activities. Utang lain-lain Other payables
satu tahun yang tujuan utamanya untuk pembiayaan kegiatan pihak berelasi 740.749 740.749 7.907.137 7.907.137 Related parties
usaha. Utang bank jangka panjang - Long-term bank loans -
bagian yang jatuh tempo the portion that due
Tabel di bawah ini mengikhtisarkan nilai tercatat dan estimasi The table below summarizes the carrying amounts and dalam waktu satu tahun 3.900.000 3.900.000 2.760.000 2.760.000 within one year
nilai wajar instrumen keuangan Grup yang dinyatakan dalam estimated fair values of financial instruments of the Group Biaya yang masih harus
posisi keuangan konsolidasian 31 Desember 2023 dan 2022, that are stated in the consolidated financial position dibayar 25.015.964 25.015.964 15.103.186 15.103.186 Accrued expenses
sebagai berikut: December 31, 2023 and 2022, are as follows: 92.910.739 92.910.739 82.764.548 82.764.548
31 Desember / December 31, 31 Desember / December 31,
Liabilitas keuangan - Financial liabilities -
2023 2022
jangka panjang long term
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/ Utang bank jangka panjang - Long-term bank loans -
Carrying value Fair value Carrying value Fair value setelah dikurangi bagian after deducting the
yang jatuh tempo dalam portion due within
Aset keuangan - lancar Financial assets - current waktu satu tahun 25.658.024 25.658.024 29.558.023 29.558.023 one year
Kas dan setara kas 8.247.534 8.247.534 7.408.071 7.408.071 Cash and cash equivalents Utang lain-lain Other payables
Piutang usaha Trade receivables Pihak ketiga 2.965.442 2.965.442 3.418.868 3.418.868 Third parties
Pihak ketiga 94.568.914 94.568.914 72.578.421 72.578.421 Third parties pihak berelasi 12.682.500 12.682.500 10.293.264 10.293.264 Related parties
pihak berelasi 2.587.006 2.587.006 2.636.378 2.636.378 Related parties
41.305.966 41.305.966 43.270.155 43.270.155
Piutang lain-lain Other receivables
Pihak ketiga 6.950.000 6.950.000 6.950.000 6.950.000 Third parties 134.216.705 134.216.705 126.034.703 126.034.704
pihak berelasi 19.120.675 19.120.675 19.120.675 19.120.675 Related parties
Aset lancar lainnya 1.561.070 1.561.070 1.032.700 1.032.700 Other current assets 34. ASET DAN LIABILITAS MONETER DALAM 34. MONETARY ASSETS AND LIABILITIES IN
133.035.199 133.035.199 109.726.245 109.726.245 MATA UANG ASING FOREIGN CURRENCY
Aset keuangan - tidak lancar Financial assets - non current Pada tanggal 31 Desember 2023 dan 2022, aset dan liabilitas As of December 31, 2023 and 2022, the carrying amount of
Investasi pada entitas asosiasi 3.582.414 3.582.414 5.668.431 5.668.431 Investment in associates moneter Grup dalam mata uang asing adalah sebagai berikut: the Group’s monetary assets and liabilities in foreign
Aset tidak lancar lainnya 7.079.559 7.079.559 370.769 370.769 Other non-current assets currencies are as follows:
10.661.973 10.661.973 6.039.200 6.039.200
31 Desember / December 31, 31 Desember / December 31,
143.697.172 143.697.172 115.765.445 115.765.445 2023 2022
31 Desember / December 31, 31 Desember / December 31, Mata uang asing/ Setara dengan Rp/ Mata uang asing/ Setara dengan Rp/
2023 2022 Foreign currency Equivalents to Rp Foreign currency Equivalents to Rp
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Aset Assets
Carrying value Fair value Carrying value Fair value
Kas dan setara Cash and cash
Liabilitas keuangan - Financial liabilities - kas (USD) 32.423 499.838 21.553 340.399 equivalents (USD)
jangka pendek short term Liabilitas Liabilities
Utang bank - jangka pendek 29.910.195 29.910.195 36.272.923 36.272.923 Short-term - bank laon Utang usaha - - 272.832 4.291.913 Trade payables
Utang usaha Trade payables 32.423 499.838 294.385 4.632.312
Pihak ketiga 33.343.831 33.343.831 19.603.847 19.603.847 Third parties
pihak berelasi - - 1.117.455 1.117.455 Related parties
- 99 - - 100 -
Page 92
The original financial statements
included herein are in Indonesian language.
PT TEMPO INTI MEDIA TBK PT TEMPO INTI MEDIA TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun Yang Berakhir Pada Tanggal For The Year Ended
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. KELANGSUNGAN USAHA DAN RENCANA 35. BUSINESS CONTINUITY AND MANAGEMENT
MANAJEMEN PLAN
a. Rencana manajemen a. Management plans
Perseroan juga merencanakan aksi keuangan The company also plans sustainable financial actions for
berkelanjutan untuk periode 5 (lima) tahun mendatang the next 5 (five) years (2022-2026). The action plan will
(2022 -2026). Rencana aksi itu akan berfokus pada lima focus on five major programs, namely:
program besar yaitu:
a) Meningkatkan pendapatan usaha secara bertahap a) Increase business income gradually by 5-10%,
5-10% terutama dari bisnis digital; especially from digital business;
b) Meningkatkan daya saing Perseroan dengan program b) Increase the competitiveness of the Company with
efisiensi biaya produksi dan operasional; efficiency programs in production and operational
c) Melakukan penawaran saham perdana (initial public c) Conducted an initial public offering (IPO) for a
Offering , IPO) anak usaha digital yakni PT Info digital subsidiary, namely PT Info Media Digital on
Media Digital di Bursa Efek Indonesia; the Indonesia Stock Exchange;
d) Memanfaatkan dana hasil IPO untuk pengembangan d) Utilizing IPO proceeds for digital business
bisnis digital; development;
e) Membangun arsitektur digital Tempo lewat akuisisi, e) Building a digital architecture for Tempo through
merger, serta pengembangan inovasi. acquisitions, mergers, and development of
innovations.
Kemampuan Grup untuk mempertahankan kelangsungan The Group's ability to maintain its business continuity
usahanya dan menghadapi tantangan eksternal di atas and face the above external challenges depends on the
bergantung pada kemampuan Grup untuk menghasilkan Group's ability to generate sufficient cash flow to pay its
arus kas yang cukup untuk membayar liabilitas secara liabilities in a timely manner and comply with the terms
tepat waktu dan mematuhi persyaratan dan ketentuan and conditions of credit agreements, as well as the
perjanjian kredit, serta kemampuan Grup memperbaiki Group's ability to improve its operations, performance
operasi, kinerja, dan posisi keuangannya. and financial position.
Laporan keuangan konsolidasian ini disusun dengan These consolidated financial statements have been
asumsi bahwa Grup akan terus beroperasi secara prepared with the assumption that the Group will
berkelanjutan. continue to operate in a sustainable manner.
- 101 -
Names mentioned 106 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Tempo Inti Media Tbk
p.1 ×68
unresolved
org
ENVIRONMENTAL Tempo Inti Media Tbk.
p.3
unresolved
org
PT Edukasi Digital Indone-unit
p.4
unresolved
org
PT Tempo Kreasi Animasi
p.8 ×2
unresolved
org
PT Arsa
p.9
unresolved
org
PT Arsa Raya Perdana
p.9
unresolved
org
PT Tempo Inti Media Inti Media TbkTbk
p.10
unresolved
org
PT TEMPRINT PRESDIDENT
p.10
unresolved
org
PT TEMPRINT GRAHA DELAPAN
p.10
unresolved
org
PT TEMPRINT INTI NIAGA
p.10
unresolved
org
PT TEMPO INTI MEDIA IMPRESARIO
p.10
unresolved
org
PT MATAIR RUMAH KREATIF
p.10 ×2
unresolved
org
PT MEDIA INTI TELEVISI
p.10 ×2
unresolved
org
PT EDUTAMA TEMPO
p.10 ×2
unresolved
org
PT TEMPO KREASI
p.10
unresolved
org
PT ROMBAK POLA PIKIR NUSANTARA
p.10
unresolved
org
PTTempo TempoInti IntiMedia MediaTbk Tbk
p.10 ×2
unresolved
org
PT Tempo Inti Me-
p.11
unresolved
org
PT Aviasi
p.12
unresolved
org
PT Temprint
p.14 ×13
unresolved
org
PT Tem-
p.14 ×2
unresolved
org
Inti Media Tbk.
p.15 ×2
unresolved
org
PT Info Me-
p.15
unresolved
org
PT Jaya Krisan Cahaya Department Stores
p.17
unresolved
org
PT Jaya Konstruksi MP. Appointed Managing
p.17
unresolved
org
PT Elka Prakarsa Utama. Leo’s
p.17
unresolved
org
PT Temprina Media Grafika
p.17
unresolved
org
PT Graha Pena Jawa
p.17
unresolved
person
Mulya Business
· Director
p.20
unresolved
org
Tempo Media Tbk.
p.21 ×2
unresolved
org
Tempo Intimedia Tbk.
p.22
unresolved
org
Yayasan Tempo
p.22 ×3
unresolved
org
Yayasan Pembangunan Jaya Raya
p.22
unresolved
org
Yayasan Karyawan Tempo
p.22
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.24
unresolved
org
PT Sinartama Gunita Sinarmas Land Plaza Menara
p.24
unresolved
person
H. Thamrin
p.24
unresolved
person
Fathiah Helmi
p.24 ×3
unresolved
person
H. Graha Irama
p.24
unresolved
org
PT Matair Rumah Kreatif KAP Djoko
p.24
unresolved
org
PT Temprint Inti Niaga Firms
p.24
unresolved
org
PT Temprint Graha
p.24
unresolved
org
PT Rombak Pola Pikir
p.24 ×5
unresolved
org
PT Tempo Kreasi Bersama
p.24 ×5
unresolved
org
Kanaka Barugamuri Dachi
p.24
unresolved
person
Puradiredja
p.24
unresolved
org
Kanaka Nusantara
p.24
unresolved
person
Florus Daeli
p.24
unresolved
org
PT Orbitin Kebanggan
p.24
unresolved
org
Djoko
p.24
unresolved
person
MAk.
p.24
unresolved
org
contribute to improving company performance.
· Independent
p.32
unresolved
org
PT Grafiti Pers Tempo
p.32
unresolved
person
Ir Yohanes Henky Wi-
p.32
unresolved
person
Ir Kristianto
p.32
unresolved
—
Merger, consolidation or division
· years.
p.32
unresolved
—
General Meetings of Shareholders comprise Annual Gen-
· of Commissioners Meeting to determine the size of the hon-
p.32
unresolved
—
eral Meetings of Shareholders (“RUPST”) and Extraordinary
· orarium paid to each member of the Board of Commission-
p.32
unresolved
person
Ir Leonardi Kusen Mba
· Commissioner
p.32 ×4
unresolved
person
holders, an RUPST on May 9, 2023.
· same as in the year 2022.
p.32
unresolved
person
Arif Zulkifli
· AGMS of the 2021 Accounting Year
p.33
unresolved
person
AGMS
· Director
p.33 ×3
unresolved
—
compilation of remuneration for
· ment. One significant result of the Audit Committee’s sug-and responsibilities for the management of the Company
p.33
unresolved
—
porate
· as integrity, competence, experience and knowledge of fi-are in line with the Company Work Plan
p.33
unresolved
person
Yudtanto Sri Wicaksono
· Member
p.34
unresolved
—
Philipus SMS Parera
· Member
p.34
unresolved
—
Political and Social Science
· risma Perdana, a graduate of the UPN veteran economics
p.34
unresolved
org
PT Mega Finance
p.34
unresolved
—
Sunudyantoro
· Member
p.34
unresolved
—
became a reporter and editor at
· dated December 31, 2023, was audited by public accounting
p.34
unresolved
—
Nominations and Remunerations Committee Meet-
· ed by the Corporate Secretary prioritizing the company’s
p.34
unresolved
org
Financial Services Authority
p.34
unresolved
—
ethics by Tempo journalists.
· ordination meetings so that the function of checks and bal-
p.34
unresolved
org
PT Infomedia Digital
p.37
unresolved
org
Pengawas Pasar
p.46
unresolved
person
Goenawan Susatiyo Mohamad
· Komisaris Utama
p.46 ×2
unresolved
org
BAPEPAM
p.46 ×2
unresolved
person
Meiky Sofyansyah
· Direktur
p.46
unresolved
person
Budi Setyarso
· Direktur
p.46
unresolved
org
PT TIMH
p.47 ×2
unresolved
org
PT IMD
p.47
unresolved
org
PT IMD Kegiatan
p.47
unresolved
org
PT Edutama
p.47
unresolved
org
PT Rombak
p.47
unresolved
org
PT Koran Tempo Makasar
p.87 ×2
unresolved
org
PT Media Bintang Indonesia
p.87 ×2
unresolved
org
Indonesia Stock Exchange
p.92
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Nothing structured was extracted from this document — the attempts below say why.
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