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PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA 31 MARET 2024/
FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
Page 2
The original interim consolidated financial statements included herein are
in Indonesian language
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
DAFTAR ISI CONTENTS
Surat Pernyataan Direksi Directors’ Statement
Ekshibit/
Exhibit
Laporan Posisi Keuangan Konsolidasian Interim A Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Interim Consolidated Statement of Profit or Loss and
Konsolidasian Interim B Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim C Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim D Interim Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian Interim E Notes to the Interim Consolidated Financial Statements
Page 3
Page 4
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A Exhibit A
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA TbkAND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31, 31 Des/ Dec 31,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 1.436.076.121.789 1.094.701.452.882 Cash and cash equivalents
Investasi jangka pendek 9.112.174.462 5.055.072.007 Short-term investments
Piutang usaha dari pihak Trade receivables from
ketiga - Neto - Jangka pendek 5 579.374.061.430 566.347.116.090 third parties – Net - Current
Piutang lain-lain dari pihak Other receivables from
ketiga – Neto - Jangka pendek 22.640.474.106 20.905.299.609 third parties - Net - Current
Persediaan 6 1.498.775.142.692 1.472.974.956.886 Inventories
Tanah untuk pengembangan Land for development
– Bagian lancar 7 5.143.495.672.971 5.036.534.387.831 – Current portion
Pajak dibayar di muka 17 77.722.404.656 71.675.497.395 Prepaid taxes
Biaya dibayar di muka 18.631.733.527 17.236.656.532 Prepaid expenses
Kas dan setara kas yang dibatasi Restricted cash and cash
penggunaannya - Jangka pendek 12 7.949.126.996 7.729.708.179 equivalents - Current
Uang muka 13 578.883.025.244 546.904.535.192 Advances
Total Aset Lancar 9.372.659.937.873 8.840.064.682.603 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang usaha dari pihak Trade receivables from
ketiga - Neto - Jangka panjang 5 81.266.901.178 111.133.623.182 third parties – Net - Non-current
Piutang lain-lain dari pihak Other receivables from
ketiga – Neto - Jangka panjang 22.770.542.323 22.491.436.302 third parties - Net - Non-current
Penyertaan saham 8 19.937.362.673 19.937.362.673 Investments in shares of stocks
Investasi pada entitas asosiasi 8 204.714.903.296 206.580.065.092 Investments in associates
Aset keuangan derivatif 9 133.619.270.345 125.343.467.953 Derivative financial assets
Property, plant
Aset tetap - Neto 10 2.041.812.286.892 2.046.245.446.530 and equipment – Net
Aset takberwujud - Neto 680.408.734 1.109.104.456 Intangible assets - Net
Aset hak-guna - Neto 14 7.540.024.629 10.942.693.121 Right-of-use assets - Net
Properti investasi - Neto 11 78.951.865.604 80.415.251.737 Investment properties - Net
Tanah untuk pengembangan Land for development
- Bagian tidak lancar 7 1.116.187.355.378 1.089.986.120.435 - Non-current portion
Aset pajak tangguhan 17 16.205.713.027 15.844.862.610 Deferred tax assets
Taksiran tagihan restitusi Estimated claims for
pajak penghasilan 17 107.187.621.490 107.187.621.490 income tax refund
Refundable deposits and
Uang jaminan dan deposit lain 24.839.370.307 16.013.793.896 other deposits
Kas dan setara kas yang dibatasi Restricted cash and cash
penggunaannya - Jangka panjang 12 255.887.079.009 254.139.788.158 equivalents - Non-current
Total Aset Tidak Lancar 4.111.600.704.885 4.107.370.637.635 Total Non-current Assets
TOTAL ASET 13.484.260.642.758 12.947.435.320.238 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 5
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A/2 Exhibit A/2
PT KAWASAN INDUSTRI JABABEKA Tbk A PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31, 31 Des/ Dec 31,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha kepada pihak ketiga 15 227.840.828.959 169.470.613.826 Trade payables to third parties
Utang lain-lain 16 135.541.479.607 131.531.247.964 Other payables
Utang pajak 17 50.279.781.225 36.405.386.129 Taxes payable
Biaya masih harus dibayar 18 203.729.475.384 132.311.469.512 Accrued expenses
Utang dividen 147.949.389 147.949.389 Dividend payable
Uang muka pelanggan – Customers’ deposits –
Bagian jangka pendek 20 1.034.783.191.689 723.842.712.943 Current portion
Uang jaminan pelanggan – Security deposits -
Bagian jangka pendek 42.303.225.238 44.773.960.775 Current portion
Pendapatan ditangguhkan – Unearned income –
Bagian jangka pendek 35.277.318.109 27.909.567.287 Current portion
Utang jangka panjang – Current portion of
Bagian jangka pendek: 14 long-term debts:
Pinjaman bank 254.516.228.183 263.090.825.735 Bank loans
Liabilitas sewa 9.029.717.526 8.975.421.321 Lease liabilities
Total Liabilitas Jangka Pendek 1.993.449.195.309 1.538.459.154.881 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang setelah Long-term debts – Net of
dikurangi bagian jangka pendek: 14 current portion:
Senior Notes 2.890.268.042.743 2.805.841.162.092 Senior Notes
Pinjaman bank 1.407.564.965.294 1.337.581.355.263 Bank loans
Liabilitas sewa 3.573.912.947 3.594.904.680 Lease liabilities
Pendapatan ditangguhkan – Unearned income –
Bagian jangka panjang 13.154.769.516 11.808.472.972 Non-current portion
Uang muka pelanggan – Customers’ deposit –
Bagian jangka panjang 20 170.509.477 163.175.524 Non-current portion
Uang jaminan pelanggan – Security deposits -
Bagian jangka panjang 151.750.326.792 124.631.385.600 Non-current portion
Liabilitas imbalan Employee
kerja karyawan 19 127.283.829.491 122.463.449.525 benefits liabilities
Liabilitas pajak tangguhan 17 73.335.247.542 71.515.023.281 Deferred tax liabilities
Total Liabilitas Jangka Panjang 4.667.101.603.802 4.477.598.928.937 Total Non-current Liabilities
TOTAL LIABILITAS 6.660.550.799.111 6.016.058.083.818 TOTAL LIABILITIES
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 6
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit A/3 Exhibit A/3
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK A PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
Catatan/ 2024 2023
Notes (Tidak diaudit/ Unaudited) (Diaudit/ Audited)
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - Authorized – 1,800,000,000
1.800.000.000 saham Seri A Series A shares
dengan nilai nominal with par value of
Rp 500 per saham dan Rp 500 per share and
28.000.000.000 saham Seri B 28,000,000,000 Series B
dengan nilai nominal shares with par value of
Rp 75 per saham Rp 75 per share
Modal ditempatkan Issued and fully paid -
dan disetor penuh – 711,956,815 Series A shares
711.956.815 saham Seri A dan and 20,112,931,554 Series B
20.112.931.554 saham Seri B 21 1.864.448.274.050 1.864.448.274.050 shares
Tambahan modal disetor – Neto 22 1.396.068.999.121 1.396.068.999.121 Additional paid-in capital - Net
Saham treasuri 21 ( 47.843.709.726) ( 47.843.709.726) Treasury shares
Saldo laba Retained earnings
Telah ditentukan penggunaannya 23 500.000.000 500.000.000 Appropriated
Belum ditentukan penggunaannya 2.058.790.111.336 2.184.234.687.402 Unappropriated
Komponen ekuitas lainnya 69.482.934.702 69.482.934.702 Other capital reserves
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik Entitas Induk 5.341.446.609.483 5.466.891.185.549 of the Parent Company
Kepentingan non-pengendali 24 1.482.263.234.164 1.464.486.050.871 Non-controlling interests
TOTAL EKUITAS 6.823.709.843.647 6.931.377.236.420 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 13.484.260.642.758 12.947.435.320.238 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 7
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit B Exhibit B
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA 31 MARET 2024 FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31 , 31 Mar/ Mar 31 ,
2024 2023
(Tiga bulan/ (Tiga bulan/
Catatan/ Three months) Three months)
Notes (Tidak diaudit/ Unaudited) (Tidak diaudit/ Unaudited)
PENJUALAN DAN
PENDAPATAN JASA 26, 40 688.575.006.715 778.376.160.556 SALES AND SERVICE REVENUE
BEBAN POKOK PENJUALAN DAN COST OF SALES AND
PENDAPATAN JASA 27 426.620.839.469 439.164.219.885 SERVICE REVENUE
LABA BRUTO 261.954.167.246 339.211.940.671 GROSS PROFIT
Beban penjualan 28 ( 30.130.045.637) ( 18.273.621.125) Selling expenses
Beban umum dan administrasi 29 ( 123.730.286.295) ( 108.682.655.614) General and administrative expenses
Pendapatan keuangan 30 20.815.375.244 16.365.293.445 Financial income
Beban keuangan 31 ( 101.099.008.078) ( 101.845.629.143) Financial expenses
Beban pajak final 17 ( 6.757.228.263) ( 7.097.044.667) Final tax expense
Beban lain-lain - Neto 32, 40 ( 114.842.555.514) 207.188.479.506 Other expenses - Net
(RUGI) LABA SEBELUM BEBAN (LOSS) PROFIT BEFORE INCOME TAX
PAJAK PENGHASILAN ( 93.789.581.297) 326.866.763.073 EXPENSE
BEBAN PAJAK PENGHASILAN 17 INCOME TAX EXPENSE
Kini ( 12.418.437.632) ( 4.558.598.622) Current
Tangguhan ( 1.459.373.844) ( 16.433.762) Deferred
Beban Pajak Penghasilan - Neto ( 13.877.811.476) ( 4.575.032.384) Income Tax Expense - Net
(RUGI) LABA NETO PERIODE BERJALAN ( 107.667.392.773) 322.291.730.689 NET (LOSS) PROFIT FOR THE PERIOD
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be
ke laba rugi: reclassified to profit or loss:
Laba pengukuran kembali atas liabilitas Remeasurement gain on
imbalan kerja karyawan 19 - - employee benefits liabilities
Pajak penghasilan terkait 17 - - Related income tax
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: subsequently to profit or loss:
Cadangan penjabaran Foreign currency
mata uang asing - 6.444.503.220 translation reserve
Penghasilan (Rugi) Komprehensif Lain - Other Comprehensive Income (Loss) –
Setelah Pajak - 6.444.503.220 Net of Tax
(RUGI) PENGHASILAN KOMPREHENSIF NETO ( 107.667.392.773) 328.736.233.909 NET COMPREHENSIVE (LOSS) INCOME
(Rugi) laba neto yang
diatribusikan kepada: Net (loss) profit attributable to:
Pemilik Entitas Induk ( 125.444.576.066) 260.550.443.742 Owners of the Parent Company
Kepentingan non-pengendali 17.777.183.293 61.741.286.947 Non-controlling interests
Total ( 107.667.392.773) 322.291.730.689 Total
(Rugi) penghasilan komprehensif neto Net comprehensive (loss) income
yang dapat diatribusikan kepada: attributable to:
Pemilik Entitas Induk ( 125.444.576.066) 266.994.946.962 Owners of the Parent Company
Kepentingan non-pengendali 17.777.183.293 61.741.286.947 Non-controlling interests
Total ( 107.667.392.773) 328.736.233.909 Total
(RUGI) LABA PER SAHAM DASAR 25 ( 6,11) 12,69 BASIC (LOSS) EARNINGS PER SHARE
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 8
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit C Exhibit C
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA 31 MARET 2024 FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Diatribusikan kepada pemilik Entitas Induk/ Attributable to owners of the Parent Company
Ekuitas yang
Tambahan Cadangan dapat diatribusikan
Modal modal disetor - penjabaran mata Komponen kepada pemilik
ditempatkan dan Neto/ Saldo laba/ Retained earnings uang asing/ ekuitas Entitas Induk/ Kepentingan
disetor penuh/ Additional Telah ditentukan Belum ditentukan Foreign currency lainnya/ Equity attributable non-pengendali/
Catatan/ Issued and fully paid-in capital - Saham treasuri/ penggunaannya/ penggunaannya/ translation Other to owners of Non-controlling Total ekuitas/
Notes paid capital Net Treasury shares Appropriated Unappropriated reserves capital reserves the Parent Company interests Total equity
Saldo 1 Januari 2023 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 1.878.658.585.757 35.251.737.411 65.002.363.014 5.192.086.249.627 1.313.289.310.440 6.505.375.560.067 Balance as of January 1, 2023
Akuisisi entitas anak 1d, 24 - - - - - - - - 16.713.075.601 16.713.075.601 Acquisition of subsidiary
Penghasilan komprehensif neto Net comprehensive income for
periode berjalan (tiga bulan) - - - - 260.550.443.742 6.444.503.220 - 266.994.946.962 61.741.286.947 328.736.233.909 the period (three months)
Saldo 31 Maret 2023 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 2.139.209.029.499 41.696.240.631 65.002.363.014 5.459.081.196.589 1.391.743.672.988 6.850.824.869.577 Balance as of March 31, 2023
Saldo 1 Januari 2024 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 2.184.234.687.402 - 69.482.934.702 5.466.891.185.549 1.464.486.050.871 6.931.377.236.420 Balance as of January 1, 2024
Penghasilan komprehensif neto Net comprehensive income for
periode berjalan (tiga bulan) - - - - ( 125.444.576.066) - - ( 125.444.576.066) 17.777.183.293 ( 107.667.392.773) the period (three months)
Saldo 31 Maret 2024 1.864.448.274.050 1.396.068.999.121 ( 47.843.709.726) 500.000.000 2.058.790.111.336 - 69.482.934.702 5.341.446.609.483 1.482.263.234.164 6.823.709.843.647 Balance as of March 31, 2024
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 9
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit D Exhibit D
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA 31 MARET 2024 FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31 , 31 Mar/ Mar 31 ,
2024 2023
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
(Tidak diaudit/ Unaudited) (Tidak diaudit/ Unaudited)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 1.049.724.849.099 755.962.180.304 Receipts from customers
Pembayaran untuk: Payments for:
Gaji dan tunjangan karyawan ( 83.356.683.862) ( 58.986.902.780) Salaries and employees’ benefits
Pengembangan tanah, Land development,
konstruksi dan perijinan ( 165.598.740.661) ( 130.188.217.961) construction costs and licenses
Beban usaha lainnya ( 343.875.582.923) ( 371.712.619.864) Other operating expenses
Arus kas diperoleh Cash flows provided
dari aktivitas operasi 456.893.841.653 195.074.439.699 by operating activities
Penerimaan pendapatan keuangan 10.766.224.767 8.256.438.109 Receipt of financial income
Penarikan kas dan setara kas Withdrawal in restricted cash
yang dibatasi penggunaannya 2.360.546.366 6.625.172.031 and cash equivalents
Pembayaran pajak penghasilan Payment of income tax
dan pajak final ( 20.300.980.729) ( 10.204.787.873) and final tax
Pembayaran beban keuangan ( 33.086.383.423) ( 40.274.145.739) Payment of financial expenses
Arus kas neto diperoleh Net cash flows provided by
dari aktivitas operasi 416.633.248.634 159.477.116.227 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Proceeds from sale of property,
Hasil penjualan aset tetap 1.171.171 394.328.828 plant and equipment
Penerimaan dari penjualan saham Receipt from sale of investment in shares
entitas asosiasi - 12.545.650.000 of associate entity
(Penambahan) penarikan investasi (Addition) withdrawal in
jangka pendek ( 4.057.102.455) 5.000.000.000 short-term investment
Uang muka Advances for acquisition of property,
pembelian aset tetap ( 18.623.555.872) ( 8.829.825.556) plant and equipment
Pembelian tanah ( 30.012.767.130) ( 35.417.956.750) Acquisition of land
Acquisition of property,
Pembelian aset tetap ( 36.787.588.866) ( 21.110.447.658) plant and equipment
Arus kas neto digunakan Net cash flows used
untuk aktivitas investasi ( 89.479.843.152) ( 47.418.251.136) in investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman bank 31.838.675.778 - Proceeds from bank loans
Penambahan modal dari Additional capital from
kepentingan non-pengendali - 2.500.000.000 non-controlling interest
Pembayaran Senior Notes 2023 - ( 293.545.966.978) Payment of Senior Notes 2023
Pembayaran biaya transaksi Senior Notes 2027 - ( 33.458.122.051) Payment of Senior Notes 2027 issuance cost
Pembayaran liabilitas sewa ( 57.639.588) ( 9.183.750.655) Payments of lease liabilities
Pembayaran biaya transaksi pinjaman bank ( 1.417.180.000) - Payment of bank loan issuance cost
(Penempatan) penarikan kas dan setara kas (Placements) withdrawal in restricted cash
yang dibatasi penggunaannya ( 4.327.256.034) 279.306.542.849 and cash equivalents
Pembayaran pinjaman bank ( 15.940.000.000) ( 2.465.000.000) Payments of bank loans
Arus kas neto diperoleh dari Net cash flows provided by (used in)
(digunakan untuk) aktivitas pendanaan 10.096.600.156 ( 56.846.296.835) financing activities
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 10
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit D/2 Exhibit D/2
PT KAWASAN INDUSTRI JABABEKA Tbk PT KAWASAN INDUSTRI JABABEKA Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA 31 MARET 2024 FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Mar/ Mar 31 , 31 Mar/ Mar 31 ,
2024 2023
(Tiga bulan/ (Tiga bulan/
Three months) Three months)
('Tidak diaudit/ Unaudited) ('Tidak diaudit/ Unaudited)
Pengaruh perubahan selisih kurs Effect of changes in foreign exchange
pada kas dan setara kas 4.124.663.269 ( 7.552.993.679) rates on cash and cash equivalents
KENAIKAN NETO NET INCREASE
DALAM KAS DAN SETARA KAS 341.374.668.907 47.659.574.577 IN CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AWAL PERIODE 1.094.701.452.882 1.326.141.917.021 AT BEGINNING OF PERIOD
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR PERIODE 1.436.076.121.789 1.373.801.491.598 AT END OF PERIOD
Lihat Catatan 39 atas Laporan Keuangan Konsolidasian Interim See Note 39 to the Interim Consolidated Financial Statements
untuk pengungkapan informasi tambahan arus kas for the supplemental disclosures of cash flows information
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim See accompanying Notes to the Interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan Statements on Exhibit E which are
bagian tidak terpisahkan dari an integral part of the Interim Consolidated
Laporan Keuangan Konsolidasian Interim secara keseluruhan Financial Statements taken as a whole
Page 11
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E Exhibit E
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. The Company’s Establishment
PT Kawasan Industri Jababeka Tbk (“Perusahaan”) PT Kawasan Industri Jababeka Tbk (the “Company”)
didirikan sesuai dengan Undang-Undang Penanaman was established within the framework of the
Modal Dalam Negeri No. 6 Tahun 1968 yang telah diubah Domestic Capital Investment Law No. 6 Year 1968
dengan Undang-Undang No. 12 Tahun 1970, berdasarkan which was amended by Law No. 12 Year 1970, based
akta Notaris Maria Kristiana Soeharyo, S.H., No. 18 on Notarial deed of Notary Maria Kristiana Soeharyo,
tanggal 12 Januari 1989. Akta pendirian ini telah S.H., No. 18 dated January 12, 1989. The deed of
disahkan oleh Menteri Kehakiman Republik Indonesia establishment was approved by the Minister of
dalam Surat Keputusan No. C2-8154.HT.01.01.TH.89 Justice of the Republic of Indonesia in its Decision
tanggal 1 September 1989 dan telah diumumkan dalam Letter No. C2-8154.HT.01.01.TH.89 dated
Berita Negara Republik Indonesia No. 81 tanggal September 1, 1989 and was published in the State
10 Oktober 1989, Tambahan No. 2361. Anggaran Dasar Gazette of the Republic of Indonesia No. 81 dated
Perusahaan mengalami beberapa kali perubahan. October 10, 1989, Supplement No. 2361. The
Perubahan Anggaran Dasar Perusahaan terakhir dengan Company’s Articles of Association has been amended
akta Notaris No. 38 dari Yualita Widyadhari, S.H., several times. The latest amendment of the
M.Kn., Notaris di Jakarta, tanggal 27 Oktober 2017 Company’s Articles of Association was covered by
mengenai perubahan modal ditempatkan dan disetor the Notarial deed No. 38 of Yualita Widyadhari,
penuh Perusahaan. Perubahan tersebut telah dilaporkan S.H., M.Kn., Notary in Jakarta, dated October 27,
dan dicatat dalam database Sistem Administrasi Badan 2017 concerning the changes of the Company’s
Hukum Departemen Hukum dan Hak Asasi Manusia issued and fully paid capital. These changes have
Republik Indonesia yang terdaftar dengan been reported and recorded in the database of the
No. AHU-AH.01.03-0187494 tanggal 3 November 2017. Legal Entity Administration System of the
Department of Laws and Human Rights of the
Republic of Indonesia under registration
No. AHU-AH.01.03-0187494 dated November 3,
2017.
Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan, As stated in Article 3 of the Company’s Articles of
ruang lingkup kegiatan Perusahaan meliputi usaha di Association, the scope of its activities comprises the
bidang kawasan industri berikut seluruh sarana development and sale of industrial estates and
penunjangnya dalam arti kata yang seluas-luasnya related facilities and services including, among
antara lain pembangunan perumahan, apartemen, others, residential estate, apartments, office
perkantoran, pertokoan, pembangunan dan instalasi buildings, shopping centers, development and
pengelolaan air bersih, pengolahan limbah, telepon dan installation of water treatment plants, waste water
listrik serta sarana-sarana lain yang diperlukan dalam treatment, telephone and electricity with other
menunjang pengelolaan kawasan industri, juga facilities to support the industrial estate, in
termasuk di antaranya penyediaan fasilitas-fasilitas addition, the Company provides sports and
olahraga dan rekreasi di lingkungan kawasan industri, recreational facilities, and also exports and imports
ekspor dan impor barang-barang yang diperlukan bagi of goods for businesses related to the development
usaha-usaha yang berkaitan dengan pengembangan dan and management of the industrial estate.
pengelolaan kawasan industri.
Perusahaan berkedudukan di Bekasi dan Entitas Anak The Company is domiciled in Bekasi and its
berkedudukan di Bekasi, Pandeglang, Jakarta dan Subsidiaries are domiciled in Bekasi, Pandeglang,
Kendal di Indonesia (Catatan 1d). Perusahaan memulai Jakarta and Kendal in Indonesia (Note 1d). The
operasi komersialnya pada tahun 1990. Company has started to operate commercially in
1990.
b. Tanggung Jawab Manajemen dan Persetujuan atas b. Management Responsibility and Approval of the
Laporan Keuangan Konsolidasian Consolidated Financial Statement
Penyusunan dan penyajian wajar laporan keuangan The preparation and fair presentation of the
konsolidasian merupakan tanggung jawab manajemen, consolidated financial statements were the
dan telah disetujui oleh Direktur untuk diterbitkan pada responsibilities of the management, and were
tanggal 30 April 2024. approved by the Directors and authorized for issue
on April 30, 2024.
Page 12
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/2 Exhibit E/2
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Perubahan Struktur Permodalan c. Changes in Capital Structure
Perusahaan telah mendapatkan pernyataan efektif dari The Company obtained the notice of effectivity from
Ketua Bapepam (sekarang dikenal sebagai the Chairman of Bapepam (currently known as
Otoritas Jasa Keuangan “OJK”) dengan Surat Otoritas Jasa Keuangan “OJK”) based on the
No. S-1959/PM/1994 pada tanggal 5 Desember 1994 Capital Market Supervisory Board letter
untuk melakukan penawaran umum atas 47.000.000 No. S-1959/PM/1994 dated December 5, 1994, for
saham dengan nilai nominal Rp 1.000 per saham kepada the public offering of 47,000,000 shares with par
masyarakat dengan harga penawaran sebesar Rp 4.950 value of Rp 1,000 per share at offering price of
per saham. Saham-saham tersebut telah tercatat pada Rp 4,950 per share. These shares were listed in the
Bursa Efek Jakarta dan Bursa Efek Surabaya pada Jakarta Stock Exchange and Surabaya Stock
tanggal 10 Januari 1995. Exchange on January 10, 1995.
Pada tanggal 25 November 1996, Perusahaan On November 25, 1996, the Company obtained the
memperoleh Surat Pemberitahuan Efektif Notice of Effectivity Letter No. S-1916/PM/1996
No. S-1916/PM/1996 dari Ketua Bapepam untuk from the Chairman of Bapepam to hold right
mengadakan Penawaran Umum Terbatas I kepada para issue I to the Shareholders for Pre-emptive Rights
Pemegang Saham dalam rangka Hak Memesan Efek totaling 156,820,000 common shares with par value
Terlebih Dahulu sebanyak 156.820.000 saham biasa of Rp 1,000 per share. These shares in the Limited
dengan nilai nominal Rp 1.000 per saham. Public Offering I have been listed in the Jakarta
Saham-saham tersebut dalam rangka Penawaran Umum Stock Exchange and Surabaya Stock Exchange
Terbatas I telah dicatatkan di Bursa Efek Jakarta dan (currently known as Indonesia Stock Exchange “IDX”)
Bursa Efek Surabaya (sekarang dikenal sebagai Indonesia on December 16, 1996.
Stock Exchange “IDX”) pada tanggal 16 Desember 1996.
Sehubungan dengan proses restrukturisasi pinjaman, In connection with its loans restructuring process,
Perusahaan menerbitkan tambahan 356.585 saham the Company issued additional 356,585 Series A
Seri A dan 12.128.665.380 saham Seri B untuk para shares and 12,128,665,380 Series B shares to its
kreditur pada tahun 2002, dan tambahan existing creditors in 2002, and additional
940.250.356 saham Seri B pada tahun 2004. 940,250,356 Series B shares in 2004.
Berdasarkan Rapat Umum Luar Biasa Pemegang Saham Based on the Minutes of the Extraordinary Meeting
yang diaktakan dengan akta Notaris Yualita Widyadhari, of the Shareholders as covered by Notarial
S.H., No. 3 pada tanggal 16 Agustus 2004, para deed of Yualita Widyadhari, S.H., No. 3 dated
pemegang saham menyetujui kuasi reorganisasi August 16, 2004, the shareholders approved the
Perusahaan dengan melakukan penurunan nilai nominal quasi reorganization of the Company by decreasing
saham Seri A dari Rp 1.000 per saham menjadi Rp 500 the par value of the Series A shares from Rp 1,000
per saham dan saham Seri B dari Rp 150 per saham per share to Rp 500 per share, and Series B shares
menjadi Rp 75 per saham. Dengan demikian, modal from Rp 150 per share to Rp 75 per share. As a
ditempatkan dan disetor penuh menurun dari sebesar result, the issued and fully paid capital decreased
Rp 2.672.294.175.400 menjadi sebesar from Rp 2,672,294,175,400 to Rp 1,336,147,087,700
Rp 1.336.147.087.700 yang terdiri dari consisting of 711,956,815 Series A shares with par
711.956.815 saham Seri A dengan nilai nominal value of Rp 500 per share and 13,068,915,736 Series
Rp 500 per saham dan 13.068.915.736 saham Seri B B shares with par value of Rp 75 per share.
dengan nilai nominal Rp 75 per saham.
Pada tanggal 23 September 2011, Perusahaan On September 23, 2011, the Company obtained the
memperoleh Surat Pemberitahuan Efektif Notice of Effectivity from the Chairman of Bapepam
No. S-10447/BL/2011 dari Ketua Bapepam untuk in its letter No. S-10447/BL/2011 through
mengadakan Penawaran Umum Terbatas II kepada para Pre-emptive Rights Issue II to the Shareholders
Pemegang Saham dalam rangka Hak Memesan Efek totaling 6,036,022,177 Series B common shares with
Terlebih Dahulu sebanyak 6.036.022.177 saham biasa par value Rp 75 per share. These shares from Pre-
Seri B dengan nilai nominal Rp 75 per saham. emptive Rights Issue II were listed in the Indonesia
Saham-saham tersebut dalam rangka Penawaran Umum Stock Exchange on October 20, 2011.
Terbatas II telah dicatatkan di Bursa Efek Indonesia
pada tanggal 20 Oktober 2011.
Page 13
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/3 Exhibit E/3
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Perubahan Struktur Permodalan (Lanjutan) c. Changes in Capital Structure (Continued)
Berdasarkan akta Notaris Yualita Widyadhari, S.H., Based on Notarial deed of Yualita Widyadhari, S.H.,
M.Kn., No. 73 tanggal 21 Juni 2013, mengenai keputusan M.Kn., No. 73 dated June 21, 2013, relating to the
Rapat Umum Pemegang Saham Tahunan, Pemegang decision from the Annual Shareholders’ General
Saham menyetujui perubahan modal ditempatkan dan Meeting, the Shareholders approved the change of
disetor penuh Perusahaan melalui penerbitan dividen the Company’s issued and paid-up capital through
saham sebanyak-banyaknya 304.476.315 saham biasa share dividends by issuance of up to 304,476,315
Seri B dengan nilai nominal Rp 75 per saham. new Series B shares with par value of Rp 75 per
share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., M.Kn., Based on Notarial deed of Yualita Widyadhari, S.H.,
No. 35 tanggal 17 Juli 2014, mengenai pernyataan M.Kn., No. 35 dated July 17, 2014, relating to the
keputusan Rapat Umum Pemegang Saham Tahunan, decision from the Annual Shareholders’ General
pemegang saham menyetujui perubahan modal Meeting, the shareholders approved the change of
ditempatkan dan disetor penuh Perusahaan melalui the Company’s issued and paid-up capital through
penerbitan dividen saham sejumlah 113.908.032 saham share dividends by issuance of 113,908,032 Series B
biasa Seri B dengan nilai nominal Rp 75 per saham. shares with par value of Rp 75 per share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., M.Kn., Based on Notarial deed of Yualita Widyadhari, S.H.,
No. 199 tanggal 30 Desember 2015, mengenai pernyataan M.Kn., No. 199 dated December 30, 2015, relating to
keputusan Rapat Umum Pemegang Saham Tahunan, the decision from the Annual Shareholders’ General
pemegang saham menyetujui perubahan modal Meeting, the shareholders approved the change of the
ditempatkan dan disetor penuh Perusahaan melalui Company’s issued and paid-up capital through share
penerbitan dividen saham sejumlah 426.899.610 saham dividends by issuance of 426,899,610 Series B shares
biasa Seri B dengan nilai nominal Rp 75 per saham. with par value of Rp 75 per share.
Berdasarkan akta Notaris Yualita Widyadhari, S.H., Based on Notarial deed of Yualita Widyadhari, S.H.,
M.Kn., No. 38 tanggal 27 Oktober 2017 mengenai M.Kn., No. 38 dated October 27, 2017, relating to
pernyataan keputusan Rapat Umum Pemegang Saham the decision from the Annual Shareholders’ General
Tahunan, pemegang saham menyetujui perubahan Meeting, the shareholders approved the change of
modal ditempatkan dan disetor penuh Perusahaan the Company’s issued and paid-up capital through
melalui penerbitan dividen saham sejumlah share dividends by issuance of 162,709,684 Series B
162.709.684 saham biasa Seri B dengan nilai nominal shares with par value of Rp 75 per share.
Rp 75 per saham.
Pada tanggal 31 Maret 2024 dan 2023, seluruh saham As of March 31, 2024 and 2023, all of the Company’s
Perusahaan tercatat di Bursa Efek Indonesia. shares are listed in the Indonesia Stock Exchange.
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
Entitas Anak yang dimiliki oleh Perusahaan secara The Company has ownership interests in the
langsung maupun tidak langsung: following Subsidiaries either directly or indirectly:
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Mar 31, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Grahabuana Cikarang (GBC) 100% 100% Kawasan perumahan dan Bekasi 1993
industri/
Residential and industrial estate
Page 14
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/4 Exhibit E/4
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Mar 31, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka Infrastruktur (JI) 100% 100% Industri pengolahan, bidang Bekasi 1997
pengadaan, pengelolaan,
konstruksi, perdagangan,
pengangkutan, pergudangan,
informasi, real estat, aktivitas
profesional, ilmiah, teknis,
pertanian, kehutanan,
perikanan dan komunikasi/
Processing industry, the fields
of procurement, management,
construction, trading,
transportation, warehousing,
information, real estate,
professional activities,
scientific, technical,
agriculture, forestry, fisheries
and communications
PT Indocargomas Persada (IP) 100% 100% Kawasan industri/ Bekasi 1991
Industrial estate
PT Saranapratama 100% 100% Sarana penunjang kawasan Bekasi 2006
Pengembangan Kota (SPPK) perumahan/
Residential estate maintenance
PT Mercuagung Graha Realty (MGR) 100% 100% Kawasan perumahan/ Bekasi 2011
Residential estate
PT Banten West Java Tourism 100% 100% Kawasan wisata/ Pandeglang 1997
Development (BWJ) Tourism estate
PT Gerbang Teknologi Cikarang 100% 100% Kawasan industri/ Bekasi 2007
(GTC) (GTC melalui/through JI) Industrial estate
PT Bekasi Power (BP) 100% 100% Pembangkit dan distributor Bekasi 2009
(BP melalui/through JI) listrik/
Electricity generator and
distributor
PT Cikarang Inland Port (CIP) 100% 100% Jasa/ Bekasi 2011
(CIP melalui/through JI) Services
PT Padang Golf Cikarang (PGC) 100% 100% Pengelolaan lapangan golf/ Bekasi 1996
(PGC melalui/through GBC) Management of golf course
Page 15
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/5 Exhibit E/5
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Mar 31, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Metropark Condominium Indah 100% 100% Hunian kondominium/ Bekasi 2006
(MCI) (MCI melalui/through IP) Residential condominium
PT Tanjung Lesung Leisure 100% 100% Kawasan wisata/ Pandeglang 1998
Industry (TLLI) Tourism estate
(TLLI melalui/through BWJ)
PT Jababeka Morotai (JM) 100% 100% Konstruksi, pembangunan Bekasi 2013
(JM melalui/through IP) dan jasa pengelolaan
kawasan industri/
Construction, development
and management services
of industrial estate
PT Jababeka Longlife City (JLC) * 80% 80% Jasa perhotelan dan Bekasi 2014
(JLC melalui/through GBC) sewa atas real estat
aktivitas yang terkait/
Hospitality service and
rent real estates of any related
activities
PT Kawasan Industri Kendal (KIK) 51% 51% Pembangunan, pengembangan Kendal 2015
(KIK melalui/through GBC) dan jasa pengelolaan
kawasan industri/
Construction, development
and management services of
industrial estate
PT United Power (UP) 100% 100% Pembangkit dan distributor Bekasi 2016
(UP melalui/through BP) listrik/
Electricity generator and
distributor
PT Infrastruktur Cakrawala 100% 100% Jasa dan pembangunan/ Bekasi 2016
Telekomunikasi (ICT) Services and construction
(ICT melalui/through JI)
PT Nusantara Gas Energi (NGE) 51% 51% Perdagangan, pengangkutan, Bekasi 2016
(NGE melalui/through JI) industri dan jasa/
Trading, transportation,
industry and services
*) tidak diaudit/ unaudited
Page 16
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/6 Exhibit E/6
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Mar 31, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka PP Properti (JPP) 51% 51% Perdagangan, pembangunan Bekasi 2017
real estat dan manajemen
bangunan/
Trading, real estate
construction and building
management
PT Jababeka Creed Residence(JCR) 60% 60% Perdagangan, jasa, Bekasi 2019
(JCR melalui/through GBC) pembangunan real estat dan
manajemen bangunan/
Trading, service, construction
real estate and building
management
PT Patriamanunggal Jaya (PMJ) 100% 100% Pembangunan dan pengelolaan Bekasi 2019
(PMJ melalui/through GBC) kawasan industri/
Development and management
of industrial estate
PT Mitra Pengembang 100% 100% Pembangunan, perdagangan, Bekasi 2019
Kawasan (MPK) pertanian dan jasa/
(MPK melalui/through IDG) Construction, trading,
agriculture and services
PT Proteksi Usaha Indonesia (PUI) 70% 70% Perdagangan umum/ Jakarta 2020
(PUI melalui/through CIP) General trading
PT Media Membangun 51% 51% Percetakan, media, periklanan, Bekasi 2021
Negeri (MMN) * telekomunikasi, konsultan,
(MMN melalui/through MPK) hiburan dan pendidikan/
Printing, media, advertising,
telecommunication,
consultant, entertainment
and education
PT Sarana Indah Permai 100% 100% Apartemen hotel dan Bekasi 2021
Residen (SIPR) kondominium hotel/
(SIPR melalui/through PGC) Apartment hotel and
condominium hotel
*) tidak diaudit/ unaudited
Page 17
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/7 Exhibit E/7
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Mar 31, Dec 31,
Beroperasi/ Operating entities 2024 2023
PT Jababeka Mitrafamili 51% 51% Perdagangan, pembangunan Bekasi 2023
Residen (JMR) real estat dan manajemen
(JMR melalui/through GBC) bangunan/
Trading, real estate
construction and building
management
PT Tanjung Sari Power (TSP) 100% 100% Pembangkit dan distributor Bekasi 2023
(TSP melalui/through BP) listrik/
Electricity generator and
distributor
PT Ritel Maju Sejahtera (RMS)* 100% 100% Real estat, jasa keuangan, Bekasi 2023
(RMS melalui/ through PGC) penyediaan akomodasi,
penyediaan makanan dan
minuman, penyewaan
ruang kantor/ Real estate,
financial services,
accommodation provider,
consumer goods and office
space rental
PT Cikarang Gerbang Solusi (CGS)* 100% 100% Pergudangan dan aktivitas Bekasi 2024
(CGS melalui/ through CIP) penunjang angkutan/
Warehousing and
transportation supporting
activities
Belum beroperasi/
Non-operating entities
PT Karyamas Griya Utama (KGU) 100% 100% Sarana penunjang Bekasi -
(KGU melalui/through GBC) kawasan perumahan/
Residential estate
maintenance
PT Jababeka Plaza Indonesia (JPI) 70% 70% Pembangunan, perdagangan Bekasi -
(JPI melalui/through GBC) dan jasa/
Construction, trading and
services
PT Tanjung Lesung Power (TLP) 100% 100% Pembangkit dan distributor Bekasi -
(TLP melalui/through JI) listrik/
Electricity generator and
distributor
*) tidak diaudit/ unaudited
Page 18
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/8 Exhibit E/8
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Belum beroperasi/ Mar 31, Dec 31,
Non-operating entities 2024 2023
PT Duta Bandara Banten (DBB) 99% 99% Pembangunan, perdagangan Pandeglang -
(DBB melalui/through BWJ) dan jasa/
Construction, trading
and services
PT Jababeka Keihan Residence (JKR) 52% 52% Perdagangan, jasa, Bekasi -
(JKR melalui/through GBC) pembangunan real estat dan
manajemen bangunan/
Trading, service, construction
real estate and building
management
PT Rumah Prima Sehat (RPS) * 90% 90% Aktivitas kesehatan manusia/ Bekasi -
(RPS melalui/through GBC) Human health activities
PT Faunaland Tanjung Lesung (FTL) * 51% 51% Real estat, hotel, aktivitas Pandeglang -
(FTL melalui/through BWJ) rekreasi, museum & kebun
binatang dan jasa/
Real estate, hotel,
recreational activities,
museums & zoos and
service
PT Jamaggo Nusantara Lestari (JNL)* 100% 100% Treatment air, treatment air Bekasi -
(JNL melalui/ through JI) limbah, treatment dan
pemulihan, aktivitas
remediasi, industri
pengolahan, perdagangan,
aktivitas profesional,
ilmiah, teknis, pertanian,
kehutanan dan perikanan/
Water treatment, waste
water treatment,
treatment and restoration,
remediation activities,
processing industry,
trading, professional
activities, scientific,
technical, agriculture,
forestry and fisheries
*) tidak diaudit/ unaudited
Page 19
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/9 Exhibit E/9
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Persentase
kepemilikan Mulai
(langsung kegiatan
dan tidak langsung)/ usaha/
Percentage of Start of
Entitas Anak/ ownership Bidang usaha/ Kedudukan/ commercial
Subsidiaries (direct and indirect) Scope of activities Domicile operations
31 Mar/ 31 Des/
Belum beroperasi/ Mar 31, Dec 31,
Non-operating entities 2024 2023
PT Likuid Nusantara Gas (LNG) 60% 60% Pertambangan dan Jakarta -
(LNG melalui/through JI) penggalian, industri dan
pengolahan, pengadaan
listrik, gas, uap/ air panas
dan udara dingin,
perdagangan, reparasi dan
perawatan mobil dan
sepeda motor/
Mining and quarrying,
industry and processing,
procurement of electricity,
gas, steam/ hot water and
cold air, trade, repair and
maintenance car
and motorcycle
Total aset (Dalam jutaan Rupiah)/
Total assets (In millions of Rupiah)
Entitas Anak/ Subsidiaries 31 Mar/ Mar 31 , 2 0 2 4 31 Des/ Dec 31 , 2 0 2 3
Beroperasi/ Operating entities
PT Grahabuana Cikarang 6.115.678 6.063.182
PT Jababeka Infrastruktur 1.221.223 1.184.046
PT Indocargomas Persada 752.284 741.805
PT Saranapratama Pengembangan Kota 15.848 13.790
PT Mercuagung Graha Realty 48.689 48.730
PT Banten West Java Tourism Development 908.342 907.514
PT Gerbang Teknologi Cikarang
(GTC melalui/through JI) 549.664 544.424
PT Bekasi Power (BP melalui/through JI) 1.559.815 1.512.260
PT Cikarang Inland Port (CIP melalui/through JI) 245.538 222.908
PT Padang Golf Cikarang
(PGC melalui/through GBC) 117.213 118.213
PT Metropark Condominium Indah
(MCI melalui/through IP) 22.040 22.140
PT Tanjung Lesung Leisure Industry
(TLLI melalui/through BWJ) 43.779 43.829
PT Jababeka Morotai
(JM melalui/through IP) 153.597 154.227
PT Jababeka Longlife City *
(JLC melalui/through GBC) 97 110
Page 20
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/10 Exhibit E/10
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Total aset (Dalam jutaan Rupiah)/
Total assets (In millions of Rupiah)
Entitas Anak/ Subsidiaries 31 Mar/ Mar 31 , 2 0 2 4 31 Des/ Dec 31 , 2 0 2 3
Beroperasi/ Operating entities
PT Kawasan Industri Kendal
(KIK melalui/through GBC) 2.896.766 2.546.274
PT United Power (UP melalui/through BP) 136.261 126.597
PT Infrastruktur Cakrawala Telekomunikasi
(ICT melalui/through JI) 31.161 32.594
PT Nusantara Gas Energi
(NGE melalui/through JI) 38.599 37.815
PT Jababeka PP Properti 123.531 136.492
PT Jababeka Creed Residence
(JCR melalui/through GBC) 98.882 99.652
PT Patriamanunggal Jaya
(PMJ melalui/through GBC) 49.499 49.512
PT Mitra Pengembang Kawasan
(MPK melalui/through IDG) 13.752 15.174
PT Proteksi Usaha Indonesia
(PUI melalui/through CIP) 4.136 4.040
PT Media Membangun Negeri *
(MMN melalui/through MPK) 1.031 1.031
PT Sarana Indah Permai Residen
(SIPR melalui/through PGC) 12.734 10.283
PT Jababeka Mitrafamili Residen
(JMR melalui/through GBC) 310.723 292.563
PT Tanjung Sari Power
(TSP melalui/through BP) 763 164
PT Ritel Maju Sejahtera*
(RMS melalui/through PGC) 1.769 1.879
PT Cikarang Gerbang Solusi*
(CGS melalui/through CIP) 5.990 3.180
Belum beroperasi/ Non-operating entities
PT Karyamas Griya Utama
(KGU melalui/through GBC) 13 29
PT Jababeka Plaza Indonesia
(JPI melalui/through GBC) 52.575 52.538
PT Tanjung Lesung Power
(TLP melalui/through JI) 100 100
PT Duta Bandara Banten
(DBB melalui/through BWJ) 1.179 1.192
PT Jababeka Keihan Residence
(JKR melalui/through GBC) 210.901 208.815
PT Rumah Prima Sehat*
(RPS melalui/through GBC) 4.012 4.012
PT Faunaland Tanjung Lesung *
(FTL melalui/through BWJ) 250 250
PT Jamaggo Nusantara Lestari *
(JNL melalui/through JI) 4.500 4.500
PT Likuid Nusantara Gas
(LNG melalui/through JI) 95.606 66.878
*tidak di audit/unaudited
Page 21
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/11 Exhibit E/11
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Perusahaan dan Entitas Anak (secara d. The Company and Subsidiaries (collectively
bersama-sama disebut sebagai “Kelompok Usaha”) hereinafter referred to as the “Group”) Structure
(Lanjutan) (Continued)
Akuisisi Entitas Anak Acquisition of Subsidiary
PT Likuid Nusantara Gas PT Likuid Nusantara Gas
Pada tanggal 3 Februari 2023, PT Jababeka Infrastruktur On February 3, 2023, PT Jababeka Infrastruktur (JI)
(JI) melakukan investasi dan mengakuisisi PT Likuid made an investment and acquired PT Likuid
Nusantara Gas (LNG) dengan nilai investasi sebesar Nusantara Gas (LNG) with investment value
Rp 51.165.000.000 atau setara dengan 60% kepemilikan amounting to Rp 51,165,000,000 or equivalent to
di LNG. Jumlah kepemilikan dari kepentingan non- 60% ownership in LNG. The ownership of non-
pengendali adalah sebesar Rp 17.355.000.000. controlling interest amounted to Rp 17,355,000,000.
JI mengakui LNG sebagai akuisisi aset. JI recognized LNG as an asset acquisition.
Pendirian Entitas Anak Establishment of Subsidiaries
PT Cikarang Gerbang Solusi PT Cikarang Gerbang Solusi
Pada tanggal 5 Januari 2023, PT Cikarang Inland Port On January 5, 2023, PT Cikarang Inland Port (CIP)
(CIP) dan PT Gerbang Teknologi Cikarang (GTC), Entitas and PT Gerbang Teknologi Cikarang (GTC),
Anak, mendirikan PT Cikarang Gerbang Solusi (CGS), Subsidiaries, established PT Cikarang Gerbang Solusi
dimana CIP dan GTC masing-masing memiliki 99% dan 1% (CGS), where CIP and GTC held 99% and 1%
kepemilikan dari CGS. Total ekuitas di CGS adalah respectively, equity ownership in CGS. Total equity
sebesar Rp 6.000.000.000 dimana masing-masing of CGS amounted to Rp 6,000,000,000, which was
sebesar Rp 5.940.000.000 dan Rp 60.000.000 diambil contributed by CIP and GTC, amounting to
oleh CIP dan GTC. Rp 5,940,000,000 and Rp 60,000,000, respectively.
Perubahan Kepemilikan Entitas Anak Changes in Ownership of Subsidiaries
PT Jababeka Mitrafamili Residen PT Jababeka Mitrafamili Residen
Pada tanggal 14 April 2023, GBC dan Mitsui Fudosan On April 14, 2023, GBC and Mitsui Fudosan (Asia) Pte
(Asia) Pte Ltd (MFA), sepakat untuk meningkatkan Ltd (MFA), agreed to increase authorized, issued and
modal dasar, ditempatkan dan disetor penuh di fully paid capital in PT Jababeka Mitrafamili Residen
PT Jababeka Mitrafamili Residen (JMR) dari semula (JMR) initially from Rp 171,960,000,000 increased by
Rp 171.960.000.000 ditingkatkan sebesar Rp 77,340,000,000 to become Rp 249,300,000,000 in
Rp 77.340.000.000 menjadi sebesar Rp 249.300.000.000 which Rp 127,143,000,000 and Rp 122,157,000,000
yang diambil bagian oleh GBC dan MFA masing-masing was contributed by GBC and MFA, respectively.
sebesar Rp 127.143.000.000 dan Rp 122.157.000.000.
Likuidasi Entitas Anak Liquidation of Subsidiary
Jababeka International B.V. Jababeka International B.V.
Pada tanggal 26 September 2023, Perusahaan sebagai On September 26, 2023, the Company as the sole
pemegang saham tunggal dari Jababeka International shareholder of Jababeka International B.V. (JIBV) on
B.V. (JIBV) dengan Keputusan Sirkuler Pemegang its Shareholder Resolution approved the dissolution
Saham, menyetujui pembubaran JIBV dan melikuidasi of JIBV and liquidate its assets and liabilities; and
aset dan liabilitasnya; dan menunjuk T.E. Beekelaar assigned T.E. Beekelaar as the liquidator of JIBV.
sebagai likuidator dari JIBV. JIBV efektif dibubarkan JIBV was effectively dissolved from the Netherland’s
dari Chamber of Commerce Belanda pada tanggal Chamber of Commerce on December 12, 2023. The
12 Desember 2023. Perusahaan melakukan Company deconsolidated JIBV upon transfer of
dekonsolidasi JIBV ketika terjadi pemindahan kontrol control to the liquidator. The material effect of the
kepada likuidator. Dampak material dari dekonsolidasi deconsolidation in the consolidated financial
dalam laporan keuangan konsolidasian Kelompok Usaha position of the Group relates to the reclassification
berkaitan dengan reklasifikasi dari penjabaran mata of foreign currency translation reserves to profit or
uang asing ke laba rugi sebesar Rp 37.272.378.941. loss amounting to Rp 37,272,378,941.
Page 22
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/12 Exhibit E/12
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
e. Karyawan, Dewan Komisaris dan Direksi, dan Komite e. Employees, Boards of Commissioners and
Audit Directors, and Audit Committee
Berdasarkan akta Notaris Yualita Widyadhari, S.H., Based on Notarial deed of Yualita Widyadhari, S.H.,
M.Kn., No. 2 tanggal 8 Agustus 2022, susunan Dewan M.Kn., No. 2 dated August 8, 2022, members of the
Komisaris dan Direksi Perusahaan pada tanggal Company’s Boards of Commissioners and Directors
31 Maret 2024 dan 31 Desember 2023 adalah sebagai as of March 31, 2024 and December 31, 2023, are as
berikut: follows:
Komisaris Utama Setyono Djuandi Darmono President Commissioner
Wakil Komisaris Utama/ Vice President Commissioner/
Komisaris Independen Suhardi Alius Independent Commissioner
Komisaris Hadi Rahardja* Commissioner
Komisaris/ Commissioner/
Komisaris Independen Gan Michael Independent Commissioner
Direktur Utama Tedjo Budianto Liman President Director
Wakil Direktur Utama Tjahjadi Rahardja Vice President Director
Direktur Hyanto Wihadhi Director
Direktur Sutedja Sidarta Darmono Director
* meninggal dunia pada tanggal 26 September 2021 * passed away on September 26, 2021
Berdasarkan Surat Keputusan Dewan Komisaris Based on the Decision Letter of the Company’s Board
Perusahaan pada tanggal 4 Oktober 2021, susunan of Commisioners dated October 4, 2021, the
Komite Audit Perusahaan pada tanggal 31 Maret 2024 members of the Company’s Audit Committee as of
dan 31 Desember 2023 adalah sebagai berikut: March 31, 2024 and December 31, 2023, are as
follows:
Ketua Komite Audit Suhardi Alius Chairman of Audit Committee
Anggota Komite Audit Daniel F. Iskandar Member of Audit Committee
Anggota Komite Audit Aria Kanaka Member of Audit Committee
Gaji dan remunerasi untuk Dewan Komisaris dan Direksi Salaries and remuneration of the Boards of
untuk periode tiga bulan yang berakhir pada tanggal Commissioners and Directors for the three monts
31 Maret 2024 dan 2023 adalah sebagai berikut: period ended March 31, 2024 and 2023 are as
follows:
31 Mar/ Mar 31, 2024 31 Mar/ Mar 31, 2023
Dewan Komisaris 2.503.491.273 1.167.035.242 Board of Commissioners
Dewan Direksi 8.168.509.671 6.034.815.081 Board of Directors
Kelompok Usaha mempunyai sekitar 729 dan 748 The Group has approximately 729 and 748
karyawan tetap masing-masing pada tanggal permanent employees as of March 31, 2024 and
31 Maret 2024 dan 2023 (Tidak diaudit). 2023, respectively (Unaudited).
Page 23
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/13 Exhibit E/13
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
a. Dasar Penyusunan Laporan Keuangan Konsolidasian a. Basis of Preparation of the Consolidated Financial
Statements
Laporan keuangan konsolidasian Kelompok Usaha telah The Group’s consolidated financial statements have
disusun berdasarkan Standar Akuntansi Keuangan di been prepared in conformity with Indonesian
Indonesia yang mencakup Pernyataan Standar Akuntansi Financial Accounting Standards which comprise
Keuangan ("PSAK") dan Interpretasi Standar Akuntansi Statements of Financial Accounting Standards
Keuangan ("ISAK") yang diterbitkan oleh Dewan Standar ("PSAK") and Interpretation of Financial Accounting
Akuntansi Keuangan dari Ikatan Akuntan Indonesia Standards (“ISAK”) issued by the Financial
(“DSAK-IAI”) dan Peraturan Badan Pengawas Pasar Accounting Standards Board of the Institute of
Modal dan Lembaga Keuangan ("BAPEPAM-LK") Indonesia Chartered Accountants (“DSAK-IAI”) and
No. VIII.G.7 tentang Penyajian dan Pengungkapan the Capital Market and Financial Institution
Laporan keuangan konsolidasian Emiten atau Supervisory Agency ("BAPEPAM-LK")’s Regulation
Perusahaan Publik, yang terlampir dalam surat No. VIII.G.7 regarding the Presentations and
keputusan No. KEP-347/BL/2012. Peraturan tersebut Disclosures of consolidated financial statements of
sekarang merupakan regulasi dari Otoritas Jasa listed entities, enclosed in the decision letter No.
Keuangan ("OJK") Indonesia. KEP-347/BL/2012. The regulation is now a
regulation under the Indonesian Financial Services
Authority ("OJK").
Kebijakan akuntansi yang diterapkan dalam penyusunan The accounting policies adopted in the preparation
laporan keuangan konsolidasian ini adalah selaras of these consolidated financial statements are
dengan kebijakan akuntansi yang diterapkan dalam consistent with the accounting policies adopted in
penyusunan laporan keuangan konsolidasian untuk the preparation of the consolidated financial
tahun yang berakhir pada tanggal 31 Desember 2023, statements for the year ended December 31, 2023,
kecuali untuk penerapan Amendemen yang berlaku except for the adoption of amendments effective
efektif 1 Januari 2024 seperti yang diungkapkan January 1, 2024 as described below.
berikutnya.
Selain itu, Kelompok Usaha mengadopsi Amendemen In addition, the Group adopted Amendments to
terhadap PSAK 1, “Penyajian Laporan Keuangan” PSAK 1, “Presentation of Financial Statements”
Tentang Pengungkapan Kebijakan Akuntansi mulai About Disclosure of Accounting Policies from
1 Januari 2023. Amendemen tersebut mensyaratkan January 1, 2023. The amendments required the
pengungkapan kebijakan akuntansi yang ‘material’ dan disclosure of ‘material’ rather than ‘significant’
bukan ‘signifikan’. Meskipun amendemen tersebut tidak accounting policies. Although the amendments did
mengakibatkan perubahan apa pun terhadap kebijakan not result in any changes to the accounting policies
akuntansi itu sendiri, namun hal tersebut berdampak themselves, they impacted the accounting policy
pada informasi kebijakan akuntansi yang diungkapkan di information disclosed below.
bawah ini.
Laporan keuangan konsolidasian, kecuali laporan arus The consolidated financial statements, except for
kas konsolidasian, telah disusun secara akrual dengan the consolidated statement of cash flows, have been
menggunakan konsep biaya perolehan, kecuali untuk prepared on an accrual basis of accounting using the
akun-akun tertentu yang dicatat berdasarkan basis lain historical cost concept, except for certain accounts
seperti yang diungkapkan pada kebijakan akuntansi that are measured on the other basis described in
masing-masing akun terkait. the related accounting policies for those accounts.
Laporan arus kas konsolidasian menyajikan penerimaan The consolidated statement of cash flows presents
dan pengeluaran kas dan setara kas yang dikelompokkan receipts and payments of cash and cash equivalents
ke dalam aktivitas operasi, investasi dan pendanaan. classified into operating, investing and financing
Laporan arus kas konsolidasian disajikan dengan activities. The consolidated statement of cash flows
menggunakan metode langsung. is presented using the direct method.
Mata uang penyajian yang digunakan dalam penyusunan The presentation currency used in the preparation
laporan keuangan konsolidasian adalah mata uang of the consolidated financial statements is Rupiah
Rupiah (“Rp”), yang juga merupakan mata uang (“Rp”), which is also the functional currency of the
fungsional Kelompok Usaha. Group.
Page 24
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/14 Exhibit E/14
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Untuk periode akuntansi dimulai pada dan setelah For accounting periods beginning on or after
1 Januari 2024, nomor referensi PSAK dan ISAK akan January 1, 2024, the reference numbers of individual
diurut ulang dan diubah sebagaimana yang PSAK and ISAK will be reordered and amended based
dipublikasikan oleh DSAK-IAI. Sebagai akibatnya, nomor on those as published by DSAK-IAI. As a result, the
referensi PSAK dan ISAK saat ini akan berubah sejak current reference numbers of PSAK and ISAK will
tanggal tersebut. Hal ini tidak akan menimbulkan change from that date. This is not expected to result
dampak akuntansi pada laporan keuangan konsolidasian. in any accounting impact to the consolidated
financial statements.
Amendemen PSAK berikut, yang relevan untuk Kelompok The following amendments to PSAK, which are
Usaha, berlaku efektif sejak tanggal 1 Januari 2024 dan relevant to the Group, are effective from January 1,
tidak memiliki pengaruh material terhadap laporan 2024 and do not result in material impact to the
keuangan konsolidasian Kelompok Usaha: Group’s consolidated financial statements:
• Amendemen PSAK 201, “Penyajian Laporan • Amendments to PSAK 201, “Presentation of
Keuangan” Tentang Liabilitas Jangka Panjang Financial Statements” About Non-current
dengan Kovenan; dan Liabilities with Covenants; and
• Amendemen PSAK 116, ”Sewa” Tentang Liabilitas • Amendments to PSAK 116 “Leases” About Leases
Sewa pada Transaksi Jual dan Sewa-Balik. on Sale and Leaseback.
Amendemen PSAK dan PSAK baru berikut yang telah The following amendments to PSAK and new PSAK
diterbitkan yang belum dilakukan penerapan dini oleh issued have not been early adopted by the Group:
Kelompok Usaha:
Berlaku efektif setelah tanggal 1 Januari 2025: Effective on or after January 1, 2025:
• PSAK 74, “Kontrak Asuransi”; dan • PSAK 74, “Insurance Contract”; and
• Amendemen PSAK 74, “Kontrak Asuransi tentang • Amendments to PSAK 74, “Insurance Contracts”
Penerapan Awal PSAK 74 dan PSAK 109 – Informasi About Initial Application of PSAK 74 and PSAK
Komparatif. 109 – Comparative Information.
Penerapan dini atas amendemen dan PSAK baru tersebut Early adoption of the above amendments and new
diperkenankan. PSAK is permitted.
Pada tanggal penerbitan laporan keuangan As of the authorization date of the consolidated
konsolidasian ini, manajemen masih dalam proses financial statements, management is still in the
melakukan evaluasi atas dampak dari amendemen dan process of evaluating the impact of the above
PSAK baru tersebut di atas terhadap laporan keuangan amendments and new PSAK in the consolidated
konsolidasian. financial statements.
c. Dasar Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian meliputi akun-akun The consolidated financial statements include the
Perusahaan dan seluruh Entitas Anak seperti yang accounts of the Company and all the Subsidiaries
dijelaskan di Catatan 1. Entitas anak adalah entitas di mentioned in Note 1. A subsidiary is an entity over
mana Perusahaan memiliki pengendalian. Pengendalian which the Company has control. The Company
timbul ketika Perusahaan terekspos atas, atau memiliki controls an entity when the Company is exposed to,
hak untuk, imbal hasil yang bervariasi dari or has rights to, variable returns from its
keterlibatannya dengan entitas dan memiliki involvement with the entity and has the ability to
kemampuan untuk memengaruhi imbal hasil tersebut affect those returns through its power over the
melalui kekuasaannya atas entitas. Entitas anak entity. Subsidiaries are fully consolidated from the
dikonsolidasikan secara penuh sejak tanggal di mana date on which the control is transferred to the
pengendalian dialihkan kepada Perusahaan. Entitas Company. Subsidiaries are deconsolidated from the
anak tidak dikonsolidasikan lagi sejak tanggal di mana date on which that control ceases.
Perusahaan kehilangan pengendalian.
Page 25
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/15 Exhibit E/15
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
c. Dasar Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
Ketika diperlukan, penyesuaian dibuat pada laporan When necessary, adjustments are made to the
keuangan Entitas Anak agar kebijakan akuntansinya financial statements of Subsidiaries to bring their
seragam dengan kebijakan akuntansi Kelompok Usaha. accounting policies in line with the Group’s
Seluruh aset dan liabilitas, ekuitas, pendapatan, beban accounting policies. All intra-group assets and
dan arus kas dalam intra-group terkait dengan transaksi liabilities, equity, income, expenses and cash flows
antar entitas dalam Kelompok Usaha dieliminasi relating to transactions between members of the
seluruhnya dalam konsolidasi. Group are fully eliminated in consolidation.
Kepentingan non-pengendali (“KNP”) mencerminkan Non-controlling interest (“NCI”) represents the
bagian atas laba rugi dan aset neto dari Entitas Anak portion of the profit or loss and net assets of the
yang dapat diatribusikan secara langsung maupun tidak Subsidiary attributable to equity interests that are
langsung oleh Kelompok Usaha, yang masing-masing owned directly or indirectly by the Group, which is
disajikan dalam laporan laba rugi dan penghasilan presented in the consolidated statement of profit or
komprehensif lain konsolidasian dan dalam ekuitas pada loss and other comprehensive income and under the
laporan posisi keuangan konsolidasian, terpisah dari equity section of the consolidated statement of
bagian yang dapat diatribusikan kepada pemilik entitas financial position, separately from the
induk. corresponding portion attributable to the owners of
the parent company.
Perubahan dalam bagian kepemilikan entitas induk pada Changes in the parent’s ownership interest in a
entitas anak yang tidak mengakibatkan hilangnya subsidiary that do not result in the loss of control
pengendalian dicatat sebagai transaksi ekuitas. are accounted as equity transactions.
d. Kombinasi Bisnis d. Business Combinations
Kombinasi bisnis dicatat dengan menggunakan metode Business combinations are accounted by using the
akuisisi. Jika aset yang diperoleh bukan suatu bisnis, acquisition method. If the asset acquired is not a
maka Kelompok Usaha mencatatnya sebagai akuisisi business, the Group accounts for it as an asset
aset. Untuk setiap kombinasi bisnis, Kelompok Usaha acquisition. For each business combination, the
memilih mengukur kepentingan non-pengendali pada Group elects whether to measure the non-
pihak yang diakuisisi baik pada nilai wajar atau pada controlling interests in the acquiree at fair value or
bagian proporsional dari aset neto yang teridentifikasi at the proportionate share of the acquiree’s
dari pihak diakuisisi. identifiable net assets.
e. Pengukuran Nilai Wajar e. Fair Value Measurement
Kelompok Usaha mengukur nilai wajar suatu aset atau The Group measures the fair value of an asset or a
liabilitas menggunakan asumsi yang akan digunakan liability using the assumptions that market
pelaku pasar ketika menentukan harga aset atau participants would use when pricing the asset or
liabilitas tersebut, dengan asumsi bahwa pelaku pasar liability, assuming that market participants act in
bertindak dalam kepentingan ekonomis terbaiknya. their best economic interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial asset
memperhitungkan kemampuan pelaku pasar untuk takes into account a market participant’s ability to
menghasilkan manfaat ekonomis dengan menggunakan generate economic benefits by using the asset on its
aset dalam penggunaan tertinggi dan terbaiknya atau highest and best use or by selling it to another
dengan menjualnya kepada pelaku pasar lain yang akan market participant that would use the asset in its
menggunakan aset tersebut dalam penggunaan tertinggi highest and best use.
dan terbaiknya.
Page 26
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/16 Exhibit E/16
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
e. Pengukuran Nilai Wajar (Lanjutan) e. Fair Value Measurement (Continued)
Kelompok Usaha menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dalam keadaan dan dimana data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, memaksimalkan sufficient data are available to measure fair value,
penggunaan input yang dapat diobservasi yang relevan maximizing the use of relevant observable inputs
dan meminimalkan penggunaan input yang tidak dapat and minimizing the use of unobservable inputs.
diobservasi.
Seluruh aset dan liabilitas yang mana nilai wajar aset All assets and liabilities for which fair value is
atau liabilitas tersebut diukur atau diungkapkan, measured or disclosed in the financial statements
dikategorikan dalam hirarki nilai wajar sebagai berikut: are categorized within the fair value hierarchy as
follows:
Level 1 - Harga kuotasian (tanpa penyesuaian) di pasar Level 1 - Quoted (unadjusted) market prices in
aktif untuk aset atau liabilitas yang identik; active markets for identical assets or liabilities;
Level 2 - Teknik penilaian dimana level input terendah Level 2 - Valuation techniques for which the lowest
yang signifikan terhadap pengukuran nilai wajar dapat level input that is significant to the fair value
diobservasi, baik secara langsung maupun tidak measurement is directly or indirectly observable;
langsung;
Level 3 - Teknik penilaian dimana level input terendah Level 3 - Valuation techniques for which the lowest
yang signifikan terhadap pengukuran nilai wajar tidak level input that is significant to the fair value
dapat diobservasi. measurement is unobservable.
Kelompok Usaha menentukan kelas aset dan liabilitas The Group determines appropriate classes of assets
yang sesuai dengan sifat, karakteristik, dan risiko aset and liabilities on the basis of the nature,
dan liabilitas, dan level hierarki nilai wajar dimana characteristics, and risks of the asset or liability,
pengukuran nilai wajar tersebut dikategorikan. and the level of the fair value hierarchy within
which the fair value measurement is categorized.
f. Transaksi dengan Pihak Berelasi f. Transactions with Related Parties
Kelompok Usaha mengungkapkan transaksi dengan The Group discloses transactions with related
pihak-pihak berelasi. Transaksi ini dilakukan parties. The transactions are made based on terms
berdasarkan persyaratan yang disetujui oleh kedua agreed by the parties, whereas such terms may not
belah pihak, dimana persyaratan tersebut mungkin tidak be the same as those transactions with unrelated
sama dengan transaksi lain yang dilakukan dengan parties.
pihak-pihak yang tidak berelasi.
Semua transaksi yang signifikan dengan pihak-pihak All significant transactions with related parties
berelasi, baik yang dilakukan dengan syarat dan kondisi whether or not conducted under the same terms and
yang sama dengan pihak ketiga ataupun tidak, conditions as those with third parties, are disclosed
diungkapkan dalam catatan atas laporan keuangan in the notes to the consolidated financial
konsolidasian. statements.
g. Kas dan Setara Kas g. Cash and Cash Equivalents
Kas dan setara kas terdiri dari saldo kas dan kas di bank, Cash and cash equivalents comprise of cash on hand
serta deposito berjangka yang jatuh tempo dalam waktu and in banks, and time deposits with original
tiga (3) bulan atau kurang sejak tanggal penempatan maturities within three (3) months or less and not
dan tidak digunakan sebagai jaminan atau dibatasi pledged as collateral or restricted in use.
penggunaannya.
Kas di bank dan deposito berjangka yang dibatasi Cash in banks and time deposits which are restricted
penggunaannya atau dijaminkan disajikan sebagai or pledged are presented as part of “Restricted cash
bagian dari “Kas dan setara kas yang dibatasi and cash equivalents”.
penggunaannya”.
Page 27
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/17 Exhibit E/17
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan h. Financial Instruments
1. Aset Keuangan 1. Financial Assets
Pengakuan awal Initial recognition
Klasifikasi dan pengukuran aset keuangan harus Classification and measurement of financial
didasarkan pada bisnis model dan arus kas assets are based on business model and
kontraktual - baik dari pembayaran pokok dan bunga. contractual cash flows – both from solely
payment of principal and interest.
Aset keuangan diklasifikasikan dalam tiga kategori Financial assets are classified in the three
sebagai berikut: categories as follows:
i. Aset keuangan yang diukur dengan biaya perolehan i. Financial assets measured at amortized cost.
diamortisasi.
ii. Aset keuangan yang diukur dengan nilai wajar ii. Financial assets measured at fair value through
melalui laba rugi (FVTPL). profit and loss (FVTPL).
iii. Aset keuangan yang diukur dengan nilai wajar iii. Financial assets measured at fair value through
melalui penghasilan komprehensif lain (FVOCI). other comprehensive income (FVOCI).
Kelompok Usaha menentukan klasifikasi aset The Group determines the classification of its
keuangan tersebut pada pengakuan awal. Kelompok financial assets at initial recognition. The Group
Usaha mereklasifikasi aset keuangan ketika reclassifies a financial asset if and only if the
Kelompok Usaha mengubah tujuan model bisnis Group's business model for its financial assets
untuk pengelolaan aset keuangan sehingga penilaian changes so its previous model assessment would
sebelumnya menjadi tidak dapat diterapkan. Ketika no longer apply. If the Group reclassifies a
Kelompok Usaha mereklasifikasi aset keuangan, financial asset, it is required to apply the
maka diharuskan menerapkan reklasifikasi secara reclassification prospectively from the
prospektif dari tanggal reklasifikasi. Kelompok Usaha reclassification date. Previously recognized
tidak menyajikan kembali keuntungan, kerugian gains, losses (including impairment gains or
(termasuk keuntungan atau kerugian penurunan losses) or interest are not restated.
nilai), atau bunga yang diakui sebelumnya.
Kelompok Usaha tidak memiliki aset keuangan yang The Group does not have financial assets
diklasifikasikan sebagai aset keuangan yang diukur classified as financial assets at FVOCI.
melalui FVOCI.
Pengukuran selanjutnya Subsequent measurement
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung pada klasifikasinya. assets depends on their classification.
i. Aset keuangan yang diukur dengan biaya i. Financial assets measured at amortized cost
perolehan diamortisasi
Aset keuangan yang diukur dengan biaya perolehan Financial assets at amortized cost are
diamortisasi selanjutnya diukur pada biaya subsequently measured at amortized cost using
perolehan diamortisasi dengan menggunakan the effective interest rate method, less
metode suku bunga efektif, dikurangi dengan impairment, if any. Amortized cost is calculated
penurunan nilai, jika ada. Biaya perolehan yang by taking into account any discount or premium on
diamortisasi dihitung dengan memperhitungkan acquisition fees or costs that are an integral part
diskonto atau premi atas biaya akuisisi atau biaya of the effective interest rate. The effective
yang merupakan bagian integral dari suku bunga interest rate amortization is included in the profit
efektif tersebut. Amortisasi suku bunga efektif or loss. The losses arising from impairment are
dimasukkan dalam laba rugi. Kerugian yang timbul also recognized in the profit or loss.
dari penurunan nilai juga dimasukkan dalam laba
rugi.
Page 28
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/18 Exhibit E/18
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
1. Aset Keuangan (Lanjutan) 1. Financial Assets (Continued)
Pengukuran selanjutnya (Lanjutan) Subsequent measurement (Continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial assets
tergantung pada klasifikasinya. depends on their classification.
ii. Aset keuangan diukur pada FVTPL ii. Financial asset at FVTPL
Aset keuangan yang diukur pada FVTPL Financial assets at FVTPL are subsequently
selanjutnya disajikan dalam laporan posisi carried in the consolidated statement of
keuangan konsolidasian sebesar nilai wajar, financial position at fair value, with changes
dengan perubahan nilai wajar yang diakui in fair value recognized in the consolidated
dalam laporan laba rugi konsolidasian. profit or loss.
Penurunan nilai aset keuangan Impairment of financial assets
Provisi penurunan nilai atas aset keuangan diukur Impairment loss provision of financial assets is
menggunakan model kerugian kredit ekspektasian measured at expected credit losses model and
dan berlaku untuk aset keuangan yang diukur pada applied for financial assets which are measured
biaya perolehan diamortisasi atau FVOCI (instrumen at amortized cost or FVOCI (debt instruments).
utang).
Terdapat 2 (dua) basis pengukuran atas kerugian There are 2 (two) basis of the measurement of
kredit ekspektasian, yaitu kerugian kredit expected credit losses, which is 12-month
ekspektasian 12 bulan atau kerugian kredit expected credit losses or lifetime expected
sepanjang umurnya. Kelompok Usaha akan credit losses. The Group will analyze the initial
menganalisa pengakuan awal menggunakan kerugian recognition using the 12-month expected credit
kredit ekspektasian 12 bulan dan akan beralih ke losses and will move to lifetime expected credit
kerugian kredit ekspektasian seumur hidup jika ada losses if there is a significant increase in credit
peningkatan risiko kredit yang signifikan setelah risk after initial recognition.
pengakuan awal.
Pada setiap periode pelaporan, Kelompok Usaha In each reporting period, the Group assesses
menilai apakah risiko kredit dari instrumen keuangan whether the credit risk of financial instruments
telah meningkat secara signifikan sejak pengakuan has increased significantly since initial
awal. Ketika melakukan penilaian atas cadangan recognition. When assessing the allowance for
kerugian ekspektasian, Kelompok Usaha expected losses, the Group evaluates the risk of
mengevaluasi risiko gagal bayar yang mungkin terjadi default that may occur over the expected life of
sepanjang perkiraan usia instrumen keuangan dalam the financial instrument in determining the
menentukan jumlah kerugian kredit ekspektasian amount of expected credit losses taking into
dengan mempertimbangkan ketersediaan informasi account the availability of information on past
kejadian masa lalu, kondisi terkini dan perkiraan atas events, current conditions and estimates of
kondisi ekonomi di masa depan. future economic conditions.
Kelompok Usaha menerapkan metode yang The Group applied a simplified approach to
disederhanakan untuk mengukur kerugian kredit measure such expected credit loss for trade
ekspektasian tersebut terhadap piutang usaha dan receivables and other receivables.
piutang lain-lain.
Page 29
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/19 Exhibit E/19
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
1. Aset Keuangan (Lanjutan) 1. Financial Assets (Continued)
Peningkatan risiko kredit secara signifikan Significant increase in credit risk
Kelompok Usaha mengasumsikan risiko kredit aset The Group presumes that the credit risk on a
keuangan telah meningkat signifikan sejak financial asset has increased significantly since
pengakuan awal ketika pembayaran kontraktual initial recognition when contractual payments
tertunggak lebih dari 30 hari, kecuali jika Kelompok are more than 30 days past due, unless the
Usaha memiliki informasi yang wajar dan terdukung Group has reasonable and supportable
yang menunjukkan hal sebaliknya. information that demonstrates otherwise.
Kelompok Usaha mengasumsikan bahwa risiko kredit The Group assumes that the credit risk on a
pada instrumen keuangan tidak meningkat secara financial instrument has not increased
signifikan sejak pengakuan awal jika instrumen significantly since initial recognition if the
keuangan tersebut ditentukan memiliki risiko kredit financial instrument is determined to have low
yang rendah pada tanggal pelaporan. Instrumen credit risk at the reporting date. A financial
keuangan memiliki risiko kredit yang rendah jika i) instrument is determined to have low credit risk
instrumen keuangan memiliki risiko gagal bayar yang if i) the financial instrument has a low risk of
rendah, ii) peminjam memiliki kapasitas yang kuat default, ii) the borrower has a strong capacity to
untuk memenuhi kewajiban arus kas kontraktualnya meet its contractual cash flow obligations in the
dalam waktu dekat dan iii) perubahan yang near term and iii) adverse changes in economic
merugikan dalam ekonomi dan kondisi bisnis dalam and business conditions in the longer term may,
jangka panjang dapat, tetapi tidak harus, but will not necessarily, reduce the ability of the
mengurangi kemampuan peminjam untuk memenuhi borrower to fulfill its contractual cash flow
kewajiban arus kas kontraktualnya. obligations.
Kelompok Usaha secara teratur memantau The Group regularly monitors the effectiveness
efektivitas kriteria yang digunakan untuk of the criteria used to identify whether there has
mengidentifikasi apakah telah terjadi peningkatan been a significant increase in credit risk and
risiko kredit yang signifikan dan merevisinya jika revises them as appropriate to ensure that the
perlu untuk memastikan bahwa kriteria tersebut criteria are capable of identifying significant
mampu mengidentifikasi peningkatan risiko kredit increase in credit risk before the amount
yang signifikan sebelum jumlahnya jatuh tempo. becomes past due.
Definisi gagal bayar Definition of default
Kelompok Usaha menganggap bahwa gagal bayar The Group considers that default has occurred
telah terjadi ketika aset keuangan tertunggak lebih when a financial asset is more than 90 days past
dari 90 hari kecuali jika Kelompok Usaha memiliki due unless the Group has reasonable and
informasi yang wajar dan terdukung untuk supportable information to demonstrate that a
menunjukkan bahwa kriteria yang lebih panjang more lagging default criterion is more
lebih tepat. appropriate.
2. Liabilitas Keuangan 2. Financial Liabilities
Pengakuan awal Initial recognition
Liabilitas keuangan diklasifikasikan sebagai berikut: Financial liabilities are classified as follows:
1. Liabilitas keuangan yang diukur dengan biaya 1. Financial liabilities measured at amortized
perolehan diamortisasi; dan cost; and
2. Liabilitas keuangan yang diukur dengan FVTPL. 2. Financial liabilities measured at FVTPL.
Page 30
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/20 Exhibit E/20
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
2. Liabilitas Keuangan (Lanjutan) 2. Financial Liabilities (Continued)
Pengakuan awal (Lanjutan) Initial recognition (Continued)
Kelompok Usaha menentukan klasifikasi liabilitas The Group determines the classification of its
keuangan mereka pada saat pengakuan awal. financial liabilities at initial recognition. The
Kelompok Usaha mengklasifikasikan semua liabilitas Group classifies all of its financial liabilities at
keuangannya pada biaya perolehan diamortisasi. amortized cost.
Pengukuran selanjutnya Subsequent measurement
Liabilitas keuangan yang diukur pada biaya Financial liabilities measured at amortized cost
amortisasi selanjutnya diukur dengan are subsequently measured using the effective
menggunakan metode suku bunga efektif. interest rate method. The effective interest
Amortisasi suku bunga efektif termasuk di dalam rate amortization is included in finance costs in
biaya keuangan dalam laba rugi. profit or loss.
Keuntungan atau kerugian diakui dalam laba rugi Gains or losses are recognized in the profit or
pada saat liabilitas tersebut dihentikan loss when the liabilities are derecognized as well
pengakuannya serta melalui proses amortisasi suku as through the the effective interest rate
bunga efektif. amortization process.
3. Penghentian Pengakuan Instrumen Keuangan 3. Derecognition of Financial Instruments
Penghentian pengakuan aset keuangan Derecognition of financial assets
Kelompok Usaha menghentikan pengakuan aset The Group derecognizes financial assets, if and
keuangan, jika dan hanya jika, hak kontraktual atas only if, the contractual rights to the cash flows
arus kas yang berasal dari aset keuangan tersebut from the financial asset expire, or the
berakhir, atau mengalihkan hak kontraktual untuk contractual rights to receive the cash flows of
menerima arus kas yang berasal dari aset keuangan, the financial asset are transferred to another
atau tetap memiliki hak kontraktual untuk menerima entity, or the contractual rights to receive the
arus kas yang berasal dari aset keuangan namun juga cash flows of the financial asset are retained but
menanggung kewajiban kontraktual untuk membayar a contractual obligation is assumed to pay the
arus kas yang diterima tersebut kepada satu atau cash flows to one or more recipients in an
lebih pihak penerima melalui suatu kesepakatan yang arrangement that meets certain conditions.
memenuhi persyaratan tertentu. Ketika Kelompok When the Group transfers a financial asset, it
Usaha mengalihkan aset keuangan, maka Kelompok evaluates the extent to which they retains the
Usaha mengevaluasi sejauh mana Kelompok Usaha risks and rewards of ownership of the financial
tetap memiliki risiko dan manfaat atas kepemilikan asset.
aset keuangan tersebut.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Kelompok Usaha menghentikan pengakuan liabilitas The Group derecognizes financial liabilities if,
keuangan jika, dan hanya jika, kewajiban Kelompok and only if, the Group’s obligations are
Usaha dilepaskan, dibatalkan atau kadaluarsa. discharged, cancelled or expired.
Page 31
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/21 Exhibit E/21
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
3. Penghentian Pengakuan Instrumen Keuangan 3. Derecognition of Financial Instruments
(Lanjutan) (Continued)
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities (Continued)
(Lanjutan)
Jika suatu liabilitas keuangan yang ada digantikan Where an existing financial liability is replaced
dengan liabilitas yang lain oleh pemberi pinjaman by another liability from the same lender on
yang sama pada keadaan yang secara substansial substantially different terms, or the terms of an
berbeda, atau berdasarkan suatu liabilitas yang ada existing liability are substantially modified, such
yang secara substansial telah diubah, maka an exchange or modification is treated as
pertukaran atau modifikasi tersebut diperlakukan derecognition of the original liability and the
sebagai penghentian pengakuan liabilitas awal dan recognition of a new liability, and the difference
pengakuan liabilitas baru, dan perbedaan nilai in the respective carrying amounts is recognized
tercatat masing-masing diakui dalam laporan laba in the profit or loss.
rugi.
4. Saling Hapus Instrumen Keuangan 4. Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
disalinghapuskan dan nilai netonya dilaporkan dalam offset and the net amount reported in the
konsolidasian laporan posisi keuangan jika, dan consolidated statement of financial position if,
hanya jika, saat ini memiliki hak yang berkekuatan and only if, there is a current enforceable legal
hukum untuk saling hapus atas jumlah yang telah right to offset the recognized amounts and there
diakui dan terdapat tujuan untuk menetapkannya is an intention to settle on a net basis, or to
secara neto (net basis), atau untuk merealisasikan realize the assets and settle the liabilities
aset dan menyelesaikan liabilitasnya secara simultaneously.
simultan.
i. Instrumen Keuangan Derivatif i. Derivative Financial Instruments
Kelompok Usaha menggunakan kontrak forward mata The Group uses forward derivative currency to
uang untuk melindungi nilai risiko mata uang asing yang hedge its foreign currency risks arising from US
berasal dari denominasi pinjaman dalam dolar AS. dollar denominated loans. Such derivative financial
Instrumen keuangan derivatif tersebut diakui pada nilai instruments are initially recognized at fair value on
wajar pada tanggal dimana derivatif dibuat dan the date on which a derivative is entered into and
selanjutnya dinilai pada nilai wajar. Derivatif dicatat remeasured subsequently at fair value. Derivatives
sebagai aset keuangan saat nilai wajar positif dan are carried as financial assets when the fair value is
sebagai liabilitas keuangan saat nilai wajar negatif. positive and as financial liabilities when the fair
value is negative.
Instrumen keuangan derivatif diklasifikasikan untuk Derivative financial instruments are classified as
diukur pada nilai wajar melalui laba rugi. Instrumen measured at fair value through profit or loss. The
keuangan derivatif Kelompok Usaha tidak ditujukan Group’s derivative financial instruments are not
sebagai instrumen lindung nilai. Perubahan nilai wajar designated as hedging instruments. Changes in the
derivatif diakui langsung dalam laba rugi dalam akun fair value of derivatives are taken directly in profit
“Pendapatan Keuangan” untuk keuntungan dan “Beban or loss under “Financial Income” account for gains
keuangan” untuk kerugian. and “Financial expenses” account for losses.
Instrumen derivatif diklasifikasikan sebagai lancar dan Derivative instruments are classified as current or
tidak lancar berdasarkan penilaian fakta dan keadaan non-current based on an assessment of the facts and
tertentu (seperti dasar arus kas kontraktual). circumstances (i.e., the underlying contracted cash
flows).
Page 32
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/22 Exhibit E/22
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
j. Investasi pada Asosiasi j. Investments in Associates
Entitas asosiasi adalah seluruh entitas di mana Associates are all entities over which the Group has
Kelompok Usaha memiliki pengaruh signifikan namun significant influence but not control, generally
bukan pengendalian, biasanya melalui kepemilikan hak accompanying a shareholding of between 20% and
suara antara 20% dan 50%. 50% of the voting rights.
Investasi pada entitas asosiasi dicatat dengan metode Investment in associates are accounted for using
ekuitas dan pengakuan awal dicatat sebesar harga the equity method of accounting and are initially
perolehan. Di dalam investasi Kelompok Usaha atas recognized at cost. The Group’s investment in
entitas asosiasi termasuk goodwill yang diidentifikasi associates includes goodwill, if any, identified on
ketika akuisisi. acquisition.
Apabila nilai tercatat investasi telah mencapai nilai nol, Once an investment’s carrying value has been
kerugian selanjutnya akan diakui bila Kelompok Usaha reduced to zero, further losses are taken up if the
mempunyai komitmen untuk menyediakan bantuan Group has committed to provide financial support to,
pendanaan atau menjamin kewajiban entitas asosiasi or has guaranteed the obligations of the associate.
yang bersangkutan.
Pelepasan sebagian atau pelepasan kepentingan dalam Partial disposals or deemed disposals of interests in
hubungan istimewa dimana metode ekuitas terus associate where the equity method continues to be
diterapkan disesuaikan dalam laba rugi. applied are adjusted in profit or loss.
Setiap akhir periode pelaporan, Kelompok Usaha At the end of each reporting period, the Group
melakukan penilaian ketika terdapat bukti obyektif assesses when there is objective evidence that an
bahwa investasi pada entitas asosiasi mengalami investment in associates is impaired.
penurunan nilai.
k. Persediaan dan Tanah untuk Pengembangan k. Inventories and Land for Development
Properti yang diperoleh atau dibuat untuk dijual dalam Property acquired or being constructed for sale in the
kegiatan usaha normal, bukan ditahan untuk disewa ordinary course of business, rather than to be held
atau peningkatan nilai, melainkan dimiliki sebagai for rental or capital appreciation, is carried as
persediaan dan tanah dalam pengembangan, dan inventories and land for development, and is stated
dinyatakan sebesar nilai terendah antara biaya at the lower of cost or net realizable value. Net
perolehan atau nilai realisasi neto. Nilai realisasi bersih realizable value is the estimated selling price in the
adalah estimasi harga penjualan dalam kegiatan usaha ordinary course of business, less the estimated costs
normal dikurangi estimasi biaya penyelesaian dan of completion and the estimated costs necessary to
estimasi biaya penjualan. Biaya persediaan real estat, make the sale. Costs of real estate inventories, food,
makanan, minuman, perlengkapan medis sekali pakai, beverage, disposable medical supplies, medicines
obat-obatan dan persediaan ditentukan dengan and supplies are determined using the average
menggunakan metode rata-rata, kecuali untuk tanah method, except for the land for development located
untuk pengembangan yang terletak di Kendal Industrial in Kendal Industrial Park (KIP).
Park (KIP).
Page 33
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/23 Exhibit E/23
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
k. Persediaan dan Tanah untuk Pengembangan k. Inventories and Land for Development (Continued)
(Lanjutan)
Dikarenakan sifat dari aktivitas Kelompok Usaha secara Due to the nature of the Group’s activity and in
khusus, skala dan jangka waktu pengembangan proyek particular, the scale of the Group’s development and
biaya untuk tanah untuk pengembangan di KIP Tahap 1 the length of the development cycle of costs of the
oleh Kelompok Usaha, Kelompok Usaha harus land for development in KIP Phase 1 Project, the
mengalokasikan biaya pengembangan secara Group has to allocate site-wide development costs
menyeluruh antara tanah yang sedang dikembangkan between lands being developed and/or completed in
dan/atau yang sudah dikembangkan di tahun berjalan the current year and those for future years. Also, it
dan di tahun mendatang. Lalu, Kelompok Usaha harus has to forecast the costs to complete such
melakukan prakiraan dari biaya untuk menyelesaikan development in KIP Phase 1 Project. The cost of land
pengembangan Proyek KIP Tahap 1. Biaya dari tanah for development recognized in profit or loss is
untuk pengembangan yang diakui pada laba rugi determined with reference to the cost that has
ditentukan dengan referensi dari biaya yang sudah occurred plus land purchase and infrastructure costs
terjadi ditambah pembelian lahan dan biaya estimated to be incurred until KIP Phase 1 Project is
infrastruktur yang diestimasi akan terjadi hingga Proyek declared complete; and allocated to saleable areas
KIP Tahap 1 ditentukan selesai; dan dialokasikan ke area based on relative size.
yang dapat dijual berdasarkan ukuran relatif.
Nilai persediaan real estat dan tanah untuk The cost of real estate inventories and land for
pengembangan termasuk: development includes:
• Biaya pra-perolehan tanah; • Pre-acquisition costs of land;
• Biaya perolehan tanah; • Land acquisition costs;
• Biaya yang secara langsung berhubungan dengan • Expenses directly attributable to the project;
proyek;
• Biaya yang dapat didistribusikan pada aktivitas • Expenses attributable to real estate
pengembangan real estat; dan development activities; and
• Biaya pinjaman. • Borrowing costs.
Biaya perolehan rumah dan bangunan yang dalam The cost of houses and buildings under construction
konstruksi meliputi biaya perolehan tanah yang telah consists of the developed land costs, construction
selesai dikembangkan, biaya konstruksi, biaya lainnya costs, other costs related to the development of real
yang dapat diatribusikan pada aktivitas pengembangan estate and borrowing costs, and is transferred to the
real estat dan biaya pinjaman, serta dipindahkan ke houses and buildings available for sale, when it is
rumah dan bangunan siap dijual pada saat selesai completed and ready for sale.
dibangun dan siap dijual.
Penelaahan atas estimasi dan alokasi biaya dilakukan Cost estimates and allocation are reviewed at the
pada setiap akhir periode pelaporan sampai proyek end of each reporting period until the project is
selesai secara substansial. Biaya atas revisi substansial substantially completed. The costs of substantial
untuk menyelesaikan proyek real estat dikapitalisasi dan revisions to complete real estate projects are
dialokasikan pada bidang tanah yang tersedia untuk capitalized and allocated to the remaining lots
dijual yang masih tersisa. available-for-sale.
Perolehan tanah untuk pengembangan di masa yang Land acquired for future development is recorded
akan datang dicatat sebagai “Tanah untuk under “Land for Development”. The accumulated
Pengembangan”. Akumulasi biaya atas tanah dalam cost of land for development is transferred to
pengembangan akan dipindahkan ke persediaan pada inventories upon the commencement of the
saat pengembangan dan konstruksi infrastruktur development and construction of the infrastructure.
dimulai.
Page 34
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/24 Exhibit E/24
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
l. Aset Tetap l. Property, Plant and Equipment
Pada pengakuan awal, item-item aset tetap dinilai Items of property, plant and equipment are initially
sebesar biaya perolehan. Biaya perolehan meliputi recognized at cost. Costs include the purchase price,
harga pembelian, biaya-biaya yang dapat diatribusikan directly attributable costs and the estimated
secara langsung dan estimasi nilai kini dari seluruh present value of any future unavoidable costs of
biaya-biaya masa mendatang yang tidak dapat dihindari dismantling and removing items.
dari pembongkaran dan pemindahan aset tetap.
Kelompok Usaha telah memilih untuk menggunakan The Group has chosen the cost model as the
model biaya sebagai kebijakan akuntansi pengukuran accounting policy for its property, plant and
aset tetapnya. Aset tetap dinyatakan sebesar harga equipment measurement. Property, plant and
perolehan dikurangi akumulasi penyusutan dan equipment are stated at cost less accumulated
penurunan nilai, kecuali untuk tanah dinyatakan sebesar depreciation and any impairment in value, except
biaya perolehan dikurangi penurunan nilai dan tidak for land which is stated at cost less any impairment
disusutkan. Penyusutan dihitung dengan menggunakan in value and is not depreciated. Depreciation is
metode garis lurus dan metode saldo menurun ganda computed using straight-line method and double
dengan masa manfaat ekonomis berikut ini: declining balance method with the following
economic useful lives:
Tahun/Years
Bangunan 10 – 30 Buildings
Prasarana 3 – 25 Leasehold improvements
Mesin dan peralatan 3 – 30 Machineries and equipment
Perabot dan perlengkapan 4–8 Furnitures and fixtures
Kendaraan 4–8 Motor vehicles
Nilai sisa, masa manfaat dan metode penyusutan dikaji The residual values, useful lives and depreciation
pada tiap akhir periode pelaporan, dan disesuaikan methods are reviewed at the end of each reporting
secara prospektif, sesuai dengan keadaan. period, and adjusted prospectively, if appropriate.
Akumulasi biaya konstruksi bangunan dan prasarana The accumulated costs of the construction of
serta pemasangan mesin dan peralatan kantor building and leasehold improvement and the
dikapitalisasi sebagai aset dalam penyelesaian dan installation of machinery and office equipment are
disajikan sebagai aset tetap. Biaya tersebut capitalized as construction in progress and are
direklasifikasi ke akun aset tetap yang bersangkutan presented as part of property, plant and equipment.
pada saat pembangunan atau pemasangan selesai dan These costs are reclassified to the appropriate
aset tersebut siap untuk digunakan sesuai tujuannya. property, plant and equipment account when the
Penyusutan mulai dibebankan pada tanggal tersebut. construction or installation is completed and the
assets are ready for their intended use. Depreciation
is charged from such date.
Biaya pengurusan legal hak atas tanah ketika tanah The legal cost of land right when the land was
diperoleh pertama kali diakui sebagai bagian dari biaya acquired initially are recognized as part of the cost
perolehan tanah pada akun “Aset Tetap” dan tidak of the land under the “Property, Plant and
diamortisasi. Sementara biaya pengurusan atas Equipment” account and not amortized. Meanwhile
perpanjangan atau pembaruan legal hak atas tanah the extension or the legal renewal costs of land
diakui sebagai beban ditangguhkan dan diamortisasi rights are recognized as deferred charges and are
sepanjang mana yang lebih pendek antara umur hukum amortized over the shorter of the rights legal life
dan umur ekonomis tanah. and land’s economic life.
Page 35
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/25 Exhibit E/25
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
l. Aset Tetap (Lanjutan) l. Property, Plant and Equipment (Continued)
Beban perbaikan dan pemeliharaan dibebankan pada The cost of repairs and maintenance is charged to
laba rugi pada saat terjadinya, biaya penggantian atau profit or loss as incurred, replacement or major
inspeksi yang signifikan dikapitalisasi pada saat inspection costs are capitalized when incurred if it
terjadinya jika besar kemungkinan manfaat ekonomis di is probable that future economic benefits associated
masa depan berkenaan dengan aset tersebut akan with the item will flow to the Group and the cost of
mengalir ke Kelompok Usaha dan biaya perolehan aset the item can be reliably measured.
dapat diukur secara andal.
Aset tetap dihentikan pengakuannya pada saat An item of property, plant and equipment is
dilepaskan atau ketika tidak ada manfaat ekonomis derecognized upon disposal or when no future
masa depan yang diharapkan dari penggunaan atau economic benefits are expected from its use or
pelepasannya. Laba atau rugi yang timbul dari disposal. Any gain or loss arising on derecognition of
penghentian pengakuan aset dimasukkan dalam laba the asset is included in profit or loss in the period
rugi pada periode aset tersebut dihentikan the asset is derecognized.
pengakuannya.
m. Penurunan Nilai Aset Non-Keuangan (Tidak Termasuk m. Impairment of Non-Financial Assets (Excluding
Persediaan, Tanah untuk Pengembangan dan Aset Inventories, Land for Development and Deferred
Pajak Tangguhan) Tax Assets)
Pada setiap periode pelaporan, Kelompok Usaha menilai The Group evaluates at each reporting period
apakah terdapat indikasi aset mengalami penurunan whether there is any indication that an asset may be
nilai. Jika terdapat indikasi tersebut, maka Kelompok impaired. If any such indication exists, the Group
Usaha mengestimasi jumlah terpulihkan aset tersebut. estimates the recoverable amount of the asset. The
Jumlah terpulihkan suatu aset atau unit penghasil kas recoverable amount of an asset or a cash-generating
adalah jumlah yang lebih tinggi antara nilai wajar unit is the higher of its fair value less costs of
dikurangi biaya pelepasan dan nilai pakainya. Jika disposal and its value in use. Whenever the carrying
jumlah terpulihkan suatu aset lebih kecil dari nilai amount of an asset exceeds its recoverable amount,
tercatatnya, nilai tercatat aset harus diturunkan the asset is considered impaired and is written down
menjadi sebesar jumlah terpulihkan. Kerugian to its recoverable amount. The impairment loss is
penurunan nilai diakui segera dalam laba rugi. recognized immediately in profit or loss.
Pembalikan rugi penurunan nilai untuk aset Reversal on impairment loss for non-financial assets
non-keuangan, diakui jika, dan hanya jika, terdapat would be recognized if, and only if, there has been
perubahan estimasi yang digunakan dalam menentukan a change in the estimates used to determine the
jumlah terpulihkan aset sejak pengujian penurunan asset’s recoverable amount since the last
nilai terakhir kali dilakukan. Pembalikan rugi penurunan impairment test was carried out. Reversal on
nilai tersebut diakui segera dalam laba rugi. impairment losses will be immediately recognized in
profit or loss.
n. Sewa n. Leases
Kelompok Usaha sebagai penyewa The Group as lessee
Kelompok Usaha menyewa tanah, bangunan dan The Group leases land, buildings and vehicle for its
kendaraan untuk kegiatan operasionalnya. Kontrak operational activities. Rental contracts are typically
sewa biasanya dibuat untuk periode tetap dari 2 hingga made for fixed periods of 2 to 10 years but may be
10 tahun tetapi mungkin memiliki opsi ekstensi. extended.
Sewa diakui sebagai aset hak-guna dan liabilitas terkait Leases are recognized as a right-of-use asset and a
pada tanggal di mana aset sewaan tersedia untuk corresponding liability at the date at which the
digunakan oleh Kelompok Usaha. leased asset is available for use by the Group.
Page 36
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/26 Exhibit E/26
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
n. Sewa (Lanjutan) n. Leases (Continued)
Kelompok Usaha sebagai penyewa (Lanjutan) The Group as lessee (Continued)
Aset dan liabilitas yang timbul dari sewa pada awalnya Assets and liabilities arising from a lease are
diukur dengan basis nilai kini. Liabilitas sewa (termasuk initially measured on a present value basis. Lease
nilai bersih sekarang dari pembayaran sewa tetap, liabilities include the net present value of the fixed
termasuk pembayaran secara substansi) dikurangi lease payments (including in substance fixed
piutang insentif sewa dan harga pelaksanaan dari opsi payments) less any lease incentives receivable and
pembelian jika penyewa cukup yakin untuk the exercise price of a purchase option if the lessee
menggunakan opsi tersebut. is reasonably certain to exercise that option.
Pembayaran sewa didiskontokan dengan menggunakan The lease payments are discounted using the
suku bunga implisit dalam sewa. Jika tarif tidak dapat interest rate implicit in the lease. If the rate cannot
segera ditentukan, di mana hal tersebut secara umum be readily determined, which is generally the case
terjadi pada sewa dalam Kelompok Usaha, suku bunga for leases in the Group, the lessee’s incremental
pinjaman tambahan penyewa digunakan, yaitu tarif borrowing rate is used, being the rate that the
yang harus dibayar oleh penyewa untuk meminjam dana individual lessee would have to pay to borrow the
yang diperlukan untuk memperoleh aset dengan nilai funds necessary to obtain an asset of similar value
yang sama dengan aset hak-guna dalam lingkungan to the right-of-use asset in a similar economic
ekonomi serupa dengan syarat dan ketentuan yang environment with similar terms and conditions.
serupa.
Aset hak-guna diukur pada biaya perolehan yang terdiri Right-of-use assets are measured at cost comprising
dari jumlah pengukuran awal liabilitas sewa, the amount of the initial measurement of lease
pembayaran sewa yang dilakukan pada atau sebelum liability, any lease payments made at or before the
tanggal dimulainya dikurangi insentif sewa yang commencement date less any lease incentives
diterima, biaya langsung awal, dan biaya restorasi. received, any initial direct costs and restoration
costs.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat aset commencement date to the earlier of the end of the
hak-guna atau akhir masa sewa. Jika Kelompok Usaha useful life of the right-of-use asset or the end of the
cukup yakin untuk melaksanakan opsi pembelian, aset lease term. If the group is reasonably certain to
hak-guna disusutkan selama masa manfaat aset yang exercise a purchase option, the right-of-use asset is
mendasarinya. depreciated over the underlying asset’s useful life.
Sewa jangka pendek Short-term leases
Kelompok Usaha memutuskan untuk tidak mengakui aset The Group has elected not to recognize right-of-use
hak guna dan liabilitas sewa untuk sewa jangka pendek assets and lease liabilities for short-term leases
(masa sewa 12 bulan atau kurang) untuk beberapa (lease term of 12 months or less) on certain rental
kontrak sewa kendaraan. Kelompok Usaha mengakui contracts of vehicles. The Group recognizes the
pembayaran sewa atas sewa tersebut sebagai beban lease payments associated with these leases as rent
sewa dengan dasar garis lurus selama masa sewa. expense on a straight-line basis over the lease term.
Kelompok Usaha sebagai lessor The Group as lessor
Pendapatan sewa dari sewa operasi diakui pada dasar Rental income from operating leases is recognized
akrual. Biaya langsung awal yang terjadi dalam proses on accrual basis. Initial direct costs incurred in
negosiasi dan pengaturan sewa operasi ditambahkan negotiating and arranging an operating lease are
dalam jumlah tercatat aset sewaan dan diakui dengan added to the carrying amount of the leased asset
dasar garis lurus selama masa sewa. and recognized on a straight-line basis over the
lease term.
Page 37
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/27 Exhibit E/27
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
o. Properti Investasi o. Investment Properties
Properti investasi Kelompok Usaha terdiri dari tanah dan Investment properties of the Group consist of land
bangunan yang dimiliki untuk menghasilkan sewa atau and buildings held to earn rentals or for capital
untuk kenaikan nilai atau keduanya, dan tidak untuk appreciation or both, rather than for use in the
digunakan dalam produksi atau penyediaan barang dan production or supply of goods or services or for
jasa untuk tujuan administratif, atau untuk dijual dalam administrative purposes, or sale in the ordinary
kegiatan usaha sehari-hari. course of business.
Kelompok Usaha telah memilih metode biaya untuk The Group has chosen cost method for their
pengukuran properti investasinya. Properti investasi investment properties measurement. Investment
dinyatakan sebesar biaya perolehan dikurangi akumulasi properties are stated at cost less accumulated
penyusutan. Penyusutan dihitung dengan menggunakan depreciation. Depreciation is computed using
metode garis lurus dengan masa manfaat ekonomi straight-line method with the useful lives of these
properti investasi sampai 20 tahun, kecuali untuk tanah investment properties within 20 years, except for
dinyatakan sebesar biaya perolehan dan tidak land which is stated at cost and is not depreciated.
disusutkan.
Properti investasi dihentikan pengakuannya pada saat An item of investment property is derecognized upon
dilepaskan atau ketika tidak ada manfaat ekonomis masa disposal or when no future economic benefits are
depan yang diharapkan dari penggunaan atau expected from its use or disposal. Any gain or loss
pelepasannya. Laba atau rugi yang timbul dari arising on derecognition of the asset is included in
penghentian pengakuan aset dimasukkan dalam laba rugi profit or loss in the period that asset is derecognized.
pada periode aset tersebut dihentikan pengakuannya.
p. Imbalan Kerja p. Employee Benefits
i. Imbalan kerja jangka pendek i. Short-term employee benefits
Imbalan kerja jangka pendek merupakan kompensasi Short-term employee benefits represent
yang diberikan oleh Kelompok Usaha seperti gaji, compensation provided by the Group such as
tunjangan, bonus dan iuran pensiun yang diakui pada salaries, allowance, bonus and pension
saat diberikan kepada karyawan. contribution paid which are recognized when they
accrue to the employees.
ii. Imbalan pasca-kerja ii. Post-employment benefits
Kelompok Usaha mengakui liabilitas imbalan pasca The Group recognizes unfunded post-employment
kerja yang tidak didanai sesuai dengan Peraturan benefits liability in accordance with the Company
Perusahaan atas entitas dalam Kelompok Usaha dan Regulations of entities within the Group and
peraturan ketenagakerjaan yang berlaku di Indonesia applicable manpower regulations in Indonesia
(“Peraturan Ketenagakerjaan”). (“Manpower Regulations”).
Liabilitas yang diakui dalam laporan posisi keuangan The liabilities recognized in the consolidated
konsolidasian adalah nilai kini liabilitas imbalan pasti statements of financial position are the present
pada tanggal laporan posisi keuangan konsolidasian value of the defined benefit obligation as of the
sesuai dengan Peraturan Perusahaan atas entitas consolidated statements of financial position date
dalam Kelompok Usaha. in accordance with Company Regulations of
entities within the Group.
Liabilitas imbalan pasti dihitung oleh aktuaris The defined benefit obligation is calculated by an
independen dengan menggunakan metode Projected independent actuary using the Projected Unit
Unit Credit. Credit method.
Page 38
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/28 Exhibit E/28
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
p. Imbalan Kerja (Lanjutan) p. Employee Benefits (Continued)
ii. Imbalan pasca-kerja (Lanjutan) ii. Post-employment benefits (Continued)
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit
mendiskontokan estimasi arus kas keluar masa obligation is determined by discounting the
depan dengan menggunakan imbal hasil Obligasi estimated future cash outflows using the yield of
Pemerintah dalam mata uang Rupiah, sama dengan Government Bonds that are denominated in
mata uang di mana imbalan tersebut akan Rupiah, in which the benefits will be paid, and
dibayarkan, dan yang memiliki jangka waktu yang that have terms to maturity approximating to the
mendekati jangka waktu liabilitas imbalan pensiun terms of the related pension liability.
yang bersangkutan.
Biaya jasa lalu diakui segera dalam laporan laba Past-service costs are recognized immediately in
rugi konsolidasian. the consolidated statements of profit or loss.
Kelompok Usaha mengakui keuntungan atau The Group recognized gains or losses on the
kerugian atas kurtailmen atau penyelesaian suatu curtailment or settlement of a defined benefit
program imbalan pasti ketika kurtailmen atau plan when the curtailment or settlement occurs.
penyelesaian tersebut terjadi. Keuntungan atau The gain or loss on a curtailment or settlement
kerugian atas kurtailmen atau penyelesaian terdiri comprises change in the present value of the
dari perubahan yang terjadi dalam nilai kini defined obligation and any related actuarial
kewajiban imbalan pasti dan laba rugi aktuarial gains and losses. Actuarial gains and losses
yang terkait. Laba rugi aktuarial yang timbul dari arising from experience adjustments and changes
penyesuaian pengalaman dan perubahan asumsi in actuarial assumptions are charged or credited
aktuarial dibebankan atau dikreditkan pada laba to other comprehensive income in statement of
komprehensif lainnya dalam laporan penghasilan other comprehensive income in the period in
komprehensif lain pada periode terjadinya. which they arise.
iii. Manfaat jasa jangka panjang lain iii. Other long-term service benefits
Manfaat jasa jangka panjang lain yang diharapkan Other long-term service benefits that are
untuk diselesaikan secara keseluruhan dalam dua expected to be settled wholly within twelve (12)
belas (12) bulan setelah akhir periode pelaporan months after the end of the reporting period are
disajikan sebagai liabilitas jangka pendek. presented as current liabilities.
Manfaat jasa jangka panjang lain yang tidak Other long-term service benefits that are not
diharapkan untuk diselesaikan secara keseluruhan expected to be settled wholly within 12 months
dalam 12 bulan setelah akhir periode pelaporan after the end of the reporting period are
disajikan sebagai liabilitas jangka panjang dan presented as non-current liabilities and
dihitung dengan menggunakan metode projected- calculated using the projected-unit-credit
unit-credit dan kemudian didiskonto dengan method and then discounted using yields
menggunakan imbal hasil Obligasi Pemerintah yang available Government Bonds that have maturity
tersedia dengan tanggal jatuh tempo mendekati sisa dates approximating to the expected remaining
periode yang diharapkan untuk diselesaikan. period to be settled.
q. Saham Treasuri q. Treasury Shares
Imbalan yang dibayarkan/diterima untuk pembelian/ Consideration paid/received for the purchase/sale
penjualan saham treasuri diakui secara langsung dalam of treasury shares is recognized directly in equity.
ekuitas. Biaya saham treasuri disajikan sebagai The cost of treasury shares held is presented as a
cadangan terpisah (“saham treasuri”). Selisih lebih separate reserve (the "treasury shares"). Any excess
imbalan yang diterima atas penjualan saham treasuri of the consideration received on the sale of treasury
terhadap biaya rata-rata saham yang dijual dikreditkan shares over the weighted average cost of the shares
pada saldo laba. sold is credited to retained earnings.
Page 39
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/29 Exhibit E/29
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
r. Modal Saham r. Share Capital
Modal saham merupakan jumlah nominal atas Share capital represents the total par value of the
seluruh saham yang diterbitkan. shares issued.
s. Saldo Laba s. Retained Earnings
Saldo laba merupakan saldo kumulatif laba rugi dan Retained earnings represent the cumulative balance
penghasilan komprehensif lain bersih, distribusi of profit or loss and other comprehensive income,
dividen, penyesuaian periode sebelumnya, efek dari dividend distributions, prior period adjustments,
perubahan kebijakan akuntansi dan penyesuaian modal effects of changes in accounting policy and other
lainnya. capital adjustments.
t. Pengakuan Pendapatan, Biaya dan Beban t. Revenue, Costs and Expenses Recognition
Pendapatan dari Kontrak dengan Pelanggan Revenue from Contracts with Customers
Pendapatan Kelompok Usaha kecuali pendapatan sewa The Group’s revenues except for rental income are
dicatat sesuai dengan PSAK 115. accounted in accordance with PSAK 115.
Pendapatan penjualan real estat Real estate sales revenue
Pendapatan dari penjualan real estat diakui pada saat Revenue from sales of real estate is recognized when
risiko dan manfaat signifikan atas kepemilikan dalam the significant risks and rewards of ownership in the
persediaan real estat telah dialihkan ke pelanggan pada real estate inventory have been handed-over to the
saat tertentu dan Kelompok Usaha tidak memiliki customer at a point in time and the Group has no
keterlibatan substansial yang berkelanjutan dengan ongoing substantial involvement with the property.
properti tersebut.
Pendapatan diukur dari harga transaksi yang disetujui Revenue is measured at the transaction price agreed
dalam kontrak kecuali ketika pembayaran angsuran under the contract except when installment
melebihi 12 bulan setelah penyerahan properti. payments exceed 12 months after the hand-over of
Dalam hal ini, harga transaksi di sesuaikan kepada property. In which case, the transaction price is
efek dari komponen pembiayaan signifikan. adjusted for the effects of a significant financing
component.
Pendapatan pembangkit tenaga listrik Power plant revenue
Pendapatan dari pembangkit tenaga listrik diakui pada Revenue from power plant is recognized over time
saat tenaga atau kapasitas dihasilkan, dialihkan when actual power or capacity is generated,
dan/atau disediakan untuk pelanggan. transmitted and/or made available to the
customers.
Pendaftaran keanggotaan golf Membership registration fees
Iuran keanggotaan golf diakui sebagai pendapatan Membership fees for golf are recognized as revenue
sesuai masa sewa atau keanggotaannya. Iuran over the period of rental or membership.
keanggotaan golf yang diterima dimuka disajikan Membership fees received in advance are presented
sebagai bagian dari “Pendapatan Ditangguhkan”. as part of “Unearned Income”.
Pendapatan jasa dan pemeliharaan Service and maintenance revenue
Pendapatan atas jasa dan pemeliharaan diakui pada Revenue from service and maintenance is recognized
saat jasa diberikan. as the services are rendered.
Page 40
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/30 Exhibit E/30
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
t. Penngakuan Pendapatan, Biaya dan Beban (Lanjutan) t. Revenue, Costs and Expenses Recognition
(Continued)
Pendapatan dari Kontrak dengan Pelanggan Revenue from Contracts with Customers
(Lanjutan) (Continued)
Pendapatan atas agrobisnis Revenue from agribusiness
Pendapatan diakui pada saat pengendalian aset Revenue is recognized at the point in time when
dialihkan ke pelanggan, pada umumnya saat penyerahan control of the asset is transferred to the customer,
barang. generally on delivery of the goods.
Liabilitas Kontrak Contract Liability
Pembayaran harga transaksi berbeda untuk setiap Payment of the transaction price differs for each
kontrak. Liabilitas kontrak diakui ketika pembayaran contract. Contract liability is recognized when the
pelanggan melebihi kewajiban pelaksanaan yang telah payments of the customer is more than performance
terpenuhi. Liabilitas kontrak dinyatakan sebagai “uang obligation satisfied. Contract liabilities are
muka pelanggan” dan “pendapatan yang ditangguhkan” presented under “customers’ deposit” and
dalam laporan posisi keuangan konsolidasian. “unearned income” in the consolidated statement of
financial position.
Biaya dan beban Costs and expenses
Biaya yang secara langsung berhubungan dengan kontrak The cost that directly relates to the contract that
yang timbul untuk memenuhi kontrak (“biaya untuk are incurred to fulfil the contract (“cost to fulfil”)
memenuhi”) atau penambahan biaya yang secara or is incremental costs that directly relate to
langsung berhubungan untuk mendapatkan kontrak obtaining a contract (“cost to obtain”) and are
("biaya untuk memperoleh") dan diharapkan dapat expected to be recovered are eligible for
dipulihkan, memenuhi syarat kapitalisasi berdasarkan capitalisation under PSAK 115. Such cost will be
PSAK 115. Beban tersebut diamortisasi dengan cara amortised on a systematic basis that is consistent
sistematis sejalan dengan penyerahan barang atau jasa with the transfer of the goods or services to which
yang terkait dengan aset tersebut. such asset relates.
Kelompok Usaha telah menetapkan bahwa komisi yang The Group has determined that commissions paid to
dibayarkan kepada pialang dan agen pemasaran atas brokers and marketing agents on the sale of real
penjualan real estat ditangguhkan ketika pemulihan estate are deferred when recovery is reasonably
dapat dilakukan dan dicatat ke beban pada periode di expected and are charged to expense in the period
mana pendapatan terkait diakui sebagai perolehan. in which the related revenue is recognized as
Beban komisi yang tidak memenuhi syarat untuk earned. Commission expense which did not qualify
dikapitalisasi dimasukkan ke dalam akun “beban for capitalization is included in the “selling
penjualan” pada laporan laba rugi dan penghasilan expenses” account in the consolidated statements of
komprehensif lain konsolidasian. profit or loss and other comprehensive income.
Pada tahun 2024, tidak terdapat kapitalisasi biaya untuk In 2024, there are no capitalization of costs to
memperoleh kontrak. obtain a contract.
Beban pokok penjualan real estat terdiri dari biaya The cost of sales of the real estate consists of the
perolehan dan pengeluaran-pengeluaran lain untuk acquisition cost and other expenditures relating to
pengembangan tanah dan bangunan. its land and building development.
Beban diakui pada periode terjadinya. Expenses are recognized in the period they are
incurred.
Page 41
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/31 Exhibit E/31
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
u. Mata Uang Asing u. Foreign Currency
Transaksi dalam mata uang selain Rupiah dijabarkan ke Transactions denominated in currencies other than
Rupiah dengan kurs yang berlaku pada tanggal transaksi. Rupiah are translated into Rupiah at the exchange
Pada tanggal pelaporan, aset dan liabilitas moneter rate prevailing at the dates of the transactions. At
dalam mata uang selain Rupiah dijabarkan dengan kurs the reporting date, monetary assets and liabilities
yang berlaku pada tanggal tersebut. Keuntungan dan in currencies other than Rupiah are translated at the
kerugian yang dihasilkan dari penyelesaian transaksi exchange rates prevailing at that date. Foreign
tersebut dan dari penjabaran dengan kurs akhir periode exchange gains and losses resulting from the
aset dan liabilitas moneter dalam mata uang selain settlement of such transactions and from the
Rupiah diakui dalam laba rugi. translation at period-end exchange rates of
monetary assets and liabilities denominated in
currencies other than Rupiah are recognized in
profit or loss.
Kurs yang digunakan pada tanggal 31 Maret 2024 dan 31 The exchange rates used as of March 31, 2024 and
Desember 2023 adalah sebagai berikut: December 31, 2023 were as follows:
31 Mar/ Mar 31, Des 31/ Dec 31,
2024 2023
1 Dolar Amerika Serikat (USD) 15.853 15.416 1 United States Dollar (USD)
1 Euro (EUR) 17.161 17.140 1 Euro (EUR)
1 Dolar Singapura (SGD) 11.766 11.712 1 Singapore Dollar (SGD)
v. Biaya Pinjaman v. Borrowing Costs
Biaya pinjaman yang digunakan baik secara langsung Borrowing costs, either directly or indirectly used in
maupun tidak langsung dalam membiayai pembangunan financing the construction of a qualifying asset, are
aset kualifikasi, dikapitalisasi sampai dengan saat capitalized up to the date when construction is
konstruksi selesai. Untuk pinjaman yang secara khusus complete. For borrowings that are specific to the
digunakan untuk perolehan suatu aset kualifikasi, acquisition of a qualifying asset, the amount to be
jumlah yang dikapitalisasi ditentukan sebagai biaya capitalized is determined as the actual borrowing
pinjaman aktual yang terjadi selama periode berjalan, costs incurred during the period, less any income
dikurangi pendapatan yang diperoleh dari investasi earned from the temporary investment of such
sementara dari pinjaman tersebut. Untuk pinjaman yang borrowings. For borrowings that are not specific to
tidak secara spesifik digunakan untuk perolehan suatu the acquisition of a qualifying asset, the amount to
aset kualifikasi, jumlah yang dikapitalisasi ditentukan be capitalized is determined by applying a
dengan menggunakan tingkat kapitalisasi terhadap capitalization rate to the amount expensed on the
jumlah yang dibebankan pada aset kualifikasi. Semua qualifying asset. All other borrowing costs are
biaya pinjaman lainnya dibebankan pada saat expensed as incurred.
terjadinya.
w. Pajak w. Taxes
Pajak Final Final Tax
Penghasilan yang telah dikenakan pajak penghasilan Income which have been imposed with final tax.
final. Beban pajak final diakui dalam laba rugi dan Final tax expense is recognized in profit or loss and
disajikan sebagai bagian yang terpisah. Selisih antara is presented as a separate line item. The difference
jumlah pajak final yang terhutang dengan total pajak between the final tax payable with the total final
final dalam laporan laba rugi dan penghasilan tax in the consolidated statement of profit or loss
komprehensif lain konsolidasian diakui sebagai pajak and other comprehensive income is recognized as
dibayar di muka atau utang pajak. Pajak final berada di prepaid tax or tax payable. Final tax is outside the
luar lingkup PSAK 212, "Pajak Penghasilan" sehingga scope of PSAK 212, “Income Taxes” thus no deferred
tidak ada aset atau liabilitas pajak tangguhan yang tax assets or liabilities are recognized.
diakui.
Page 42
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/32 Exhibit E/32
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
w. Pajak (Lanjutan) w. Taxes (Continued)
Pajak Penghasilan Income Tax
Beban pajak penghasilan terdiri dari pajak penghasilan The income tax expense comprises current and
kini dan pajak penghasilan tangguhan. Beban pajak deferred income tax. Income tax expense is
penghasilan diakui dalam laba rugi, kecuali untuk recognized in profit or loss, except to the extent
transaksi yang berhubungan dengan transaksi yang that it relates to items recognized directly in equity
diakui langsung dalam ekuitas atau penghasilan or other comprehensive income in which case it is
komprehensif lain, dalam hal ini diakui dalam ekuitas recognized in equity or other comprehensive
atau penghasilan komprehensif lain. income.
Pajak penghasilan kini dihitung dengan menggunakan The current income tax is calculated using tax rates
tarif pajak yang berlaku pada tanggal posisi keuangan. that have been enacted at the financial position
date.
Pajak tangguhan diukur dengan menggunakan tarif Deferred income tax is determined using tax rates
pajak yang berlaku atau secara substantif berlaku pada that have been enacted or substantially enacted at
tanggal laporan posisi keuangan konsolidasian dan the consolidated statements of financial position
diharapkan akan berlaku pada saat aset pajak date and are expected to be applied when the
tangguhan dipulihkan atau liabilitas pajak tangguhan related deferred income tax asset is realised or the
diselesaikan. deferred income tax liability is settled.
Aset pajak tangguhan diakui apabila besar kemungkinan Deferred tax assets are recognised only if it is
jumlah penghasilan kena pajak di masa mendatang akan probable that future taxable amounts will be
memadai untuk dikompensasi dengan perbedaan available to utilized those temporary differences
temporer dan rugi fiskal yang masih dapat and the unused tax losses carried forward.
dimanfaatkan.
x. Dividen x. Dividends
Dividen diakui pada saat dividen secara legal menjadi Dividends are recognized when they become legally
terutang. Pembagian dividen interim menjadi terutang payable. Interim dividends distribution are
pada saat diumumkan oleh Direksi. Pembagian dividen recognized when approved by the Directors. Final
final menjadi terutang pada saat disetujui oleh para dividends distribution are recognized when
pemegang saham pada saat Rapat Umum Pemegang approved by the shareholders at the Shareholders
Saham. General Meeting.
y. Laba (rugi) per Saham Dasar y. Basic earnings (loss) per Share
Laba (rugi) per saham dasar dihitung dengan membagi Basic earnings (loss) per share are calculated by
laba (rugi) neto konsolidasian kepada pemilik entitas dividing consolidated net profit (loss) attributable
induk dengan rata-rata tertimbang jumlah lembar to the owners of the parent company by the
saham biasa yang beredar pada tahun bersangkutan. weighted average number of ordinary shares
outstanding during the related year.
Page 43
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/33 Exhibit E/33
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Continued)
z. Pelaporan Segmen z. Segment Reporting
Suatu segmen adalah suatu unsur yang dapat A segment is a distinguishable component of the
dibedakan dari Kelompok Usaha yang beroperasi baik Group that is engaged either in providing certain
di dalam menghasilkan produk dan jasa tertentu products and service (business segment), or in
(segmen bisnis), atau di dalam menghasilkan produk providing products and service within a particular
dan jasa di antara lingkungan ekonomi tertentu economic environment (geographical segment),
(segmen geografis), yang merupakan subjek manfaat which is subject to rewards and risks that are
dan risiko yang berbeda dari segmen-segmen lainnya. different from other segments. Operating
Segmen operasi dilaporkan secara konsisten dengan segments are reported consistently with the
pelaporan internal yang diberikan kepada pengambil internal reporting provided to the chief operating
keputusan pimpinan operasi. Pengambil keputusan decision-maker. The chief operating decision-
pimpinan operasi, yang bertanggungjawab di dalam maker, who is responsible for allocating resources
mengalokasikan sumber daya dan menilai kinerja and assessing performance of the operating
segmen operasi, telah diidentifikasi sebagai komite segments, has been identified as the steering
pengendali yang membuat keputusan strategis. committee that makes strategic decisions.
aa. Provisi aa. Provision
Provisi diakui ketika: Kelompok Usaha memiliki A provision is recognized when: the Group has a
kewajiban hukum atau konstruktif masa kini sebagai present legal or constructive obligation as a result
akibat peristiwa masa lalu; terdapat kemungkinan of past events; it is probable that an outflow of
besar penyelesaian kewajiban tersebut mengakibatkan resources will be required to settle the obligation;
arus keluar sumber daya; dan jumlah kewajiban and the amount has been reliably estimated. A
tersebut dapat diukur secara andal. Provisi tidak diakui provision is not recognized for future operating
untuk kerugian operasi masa depan. losses.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian sesuai dengan The preparation of the consolidated financial
Standar Akuntansi Keuangan di Indonesia mewajibkan statements, in conformity with Indonesian Financial
manajemen untuk membuat pertimbangan, estimasi dan Accounting Standards, requires management to make
asumsi yang mempengaruhi jumlah-jumlah yang dilaporkan judgments, estimations and assumptions that affect
dalam laporan keuangan. Sehubungan dengan adanya amounts reported therein. Due to the inherent
ketidakpastian yang melekat dalam membuat estimasi, uncertainty in making estimates, actual results
hasil sebenarnya yang dilaporkan di masa mendatang dapat reported in future periods may differ from those
berbeda dengan jumlah estimasi yang dibuat. estimates.
Kelompok Usaha mendasarkan asumsi dan estimasi pada The Group based its assumptions and estimates on
parameter yang tersedia pada saat laporan keuangan parameters available when the consolidated financial
konsolidasian disusun. Asumsi dan situasi mengenai statements were prepared. Existing circumstances and
perkembangan masa depan mungkin berubah akibat assumptions about future developments may change due
perubahan pasar atau situasi diluar kendali Kelompok to market changes or circumstances arising beyond the
Usaha. Perubahan tersebut dicerminkan dalam asumsi control of the Group. Such changes are reflected in the
terkait pada saat terjadinya. assumptions as they occur.
Page 44
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/34 Exhibit E/34
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
a. Pertimbangan di dalam penerapan kebijakan a. Judgments made in applying accounting policies
akuntansi
Pajak Penghasilan Income Taxes
Kelompok Usaha memiliki eksposur pajak penghasilan. The Group has exposure to income taxes. Significant
Pertimbangan signifikan diperlukan di dalam judgment is involved in determining the provision
menentukan provisi pajak penghasilan. Ada beberapa for income taxes. There are certain transactions and
transaksi dan penghitungan di mana penentuan pajak computations for which the ultimate tax
akhir adalah tidak pasti selama kegiatan usaha biasa. determination is uncertain during the ordinary
Kelompok Usaha mengakui liabilitas bagi isu course of business. The Group recognizes liabilities
perpajakan yang diharapkan berdasarkan estimasi for expected tax issues based on estimates of
apakah pajak tambahan akan jatuh tempo. Apabila whether additional taxes will be due. Where the
terdapat perbedaan perhitungan pajak dengan jumlah final tax outcome of these matters is different from
yang telah dicatat, maka jumlah tersebut akan the amounts that were initially recognized, such
berdampak pada pajak penghasilan kini dan provisi differences will impact the current income tax and
pajak tangguhan di dalam periode di mana penentuan deferred tax provisions in the period in which such
tersebut dibuat. determination is made.
Klasifikasi Properti Classification of Property
Kelompok Usaha menentukan apakah suatu properti The Group determines whether a property is
diklasifikasikan sebagai properti investasi atau aset classified as investment property or property, plant
tetap atau properti persediaan: and equipment or inventory property:
• Properti investasi terdiri atas tanah dan bangunan • Investment property comprises of land and buildings
(terutama kantor, gudang komersial dan retail (particularly offices, commercial warehouse and
(properti)) yang tidak digunakan secara substansial retail (property)) that are not occupied
untuk digunakan oleh, atau dalam operasional substantially for use by, or in the operations of the
Kelompok Usaha, maupun untuk dijual dalam Group, nor for sale in the ordinary course of
kegiatan usaha umum, tetapi dimiliki terutama untuk business, but are held primarily to earn rental
mendapatkan pendapatan sewa dan kenaikan nilai income and capital appreciation. These buildings
modal. Bangunan ini secara substansial disewakan are substantially rented to tenants and not intended
kepada penyewa dan tidak dimaksudkan untuk dijual to be sold in the ordinary course of business.
dalam kegiatan usaha umum.
• Aset tetap terdiri dari tanah, bangunan, prasarana, • Property, plant and equipment comprises of land,
mesin dan peralatan, perabotan dan perlengkapan buildings, leasehold improvements, machineries
kendaraan, dan aset tetap dalam penyelesaian yang and equipment, furnitures and fixtures, motor
digunakan dalam kegiatan operasi Kelompok Usaha, vehicles and constructions in progress which are
dan tidak untuk dijual dalam kegiatan bisnis occupied substantially for use by, or in the
Kelompok Usaha. Dan tidak digunakan untuk operations of, the Group, and not for sale in the
memperoleh pendapatan sewa. ordinary course of business, but are held primarily
not to earn rental income.
• Properti persediaan terdiri atas properti yang • Inventory property comprises property that is
dimiliki untuk tujuan dijual dalam kegiatan usaha held for sale in the ordinary course of business.
umum. Pada prinsipnya, ini adalah properti hunian, Principally, this is residential, shophouses and
ruko dan pabrik yang dikembangkan Kelompok factory that the Group develops and intends to
Usaha dan dimaksudkan untuk dijual sebelum sell before or on completion of construction.
maupun sesudah proses pembangunan selesai.
Page 45
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/35 Exhibit E/35
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi b. Key sources of estimation uncertainty
Penyisihan Kerugian Penurunan Nilai Piutang Usaha dan Allowance for Impairment losses of Trade
Piutang Lain-lain dari Pihak Ketiga Receivables and Other Receivables from Third
Parties
Kelompok Usaha mengevaluasi penggunaan cadangan The Group evaluates the use of allowance for
kerugian ekspektasian sepanjang taksiran umur piutang expected losses over the estimated age of the
untuk seluruh piutang usaha dan piutang lain-lain. receivables for all trade receivables and other
Untuk mengukur kerugian kredit ekspektasian, piutang receivable. To measure expected credit losses,
usaha dan piutang lain-lain dikelompokkan berdasarkan trade receivables and other receivables are grouped
karakteristik risiko kredit dan jatuh tempo yang serupa. based on similar credit risk characteristics and
Ketika melakukan penilaian atas cadangan kerugian maturity dates. When assessing the allowance for
kredit ekspektasian, Kelompok Usaha mengevaluasi expected credit losses, the Group evaluates the risk
risiko gagal bayar yang mungkin terjadi sepanjang of default that may occur over the expected life of
perkiraan usia instrumen keuangan dalam menentukan the financial instrument in determining the amount
jumlah kerugian kredit ekspektasian dengan of expected credit losses taking into account the
mempertimbangkan ketersediaan informasi kejadian availability of information on past events, current
masa lalu, kondisi terkini dan perkiraan atas kondisi conditions and estimates of future economic
ekonomi di masa depan. conditions.
Nilai tercatat piutang usaha dari pihak ketiga Kelompok The carrying amount of the Group’s trade
Usaha sebelum penyisihan kerugian penurunan nilai receivables from third parties before allowance
pada tanggal 31 Maret 2024 dan 31 Desember 2023 for impairment losses as of March 31, 2024
masing-masing sebesar Rp 674.212.756.388 dan and December 31, 2023 amounted to
Rp 691.052.533.052. Penjelasan lebih rinci diungkapkan Rp 674,212,756,388 and Rp 691,052,533,052,
dalam Catatan 5. Nilai tercatat dari piutang lain-lain respectively. Further details are shown in Note 5.
Kelompok Usaha dari pihak ketiga sebelum penyisihan The carrying amount of the Group’s other
kerugian penurunan nilai pada tanggal 31 Maret 2024 receivables from third parties before allowance for
dan 31 Desember 2023 masing-masing sebesar impairment losses as of March 31, 2024 and
Rp 54.998.092.790 dan Rp 52.983.812.272. Penyisihan December 31, 2023 amounted to Rp 54,998,092,790
kerugian penurunan nilai piutang lain-lain dari pihak and Rp 52,983,812,272, respectively. The allowance
ketiga pada tanggal 31 Maret 2024 dan 31 Desember for impairment losses of other receivable from
2023 masing-masing sebesar Rp 9.587.076.361. third parties as of March 31, 2024 and December 31,
2023 amounted to Rp 9,587,076,361, respectively.
Estimasi Total Biaya Pengembangan dari Proyek Kendal Estimating Total Development Cost of Kendal
Industrial Park Tahap 1 Industrial Park Phase 1 Project
Dikarenakan sifat dari aktivitas pengembangan dan Due to the nature of development activity and, in
secara khusus, jangka waktu dari siklus pengembangan particular, the length of the development cycle in
dari Proyek Kendal Industrial Park (KIP) Tahap 1, Kendal Industrial Park (KIP) Phase 1 Project, the
Kelompok Usaha harus melakukan estimasi dari biaya Group has to make estimates of the costs to
penyelesaian pengembangan, seperti pembelian tanah complete developments, such as future land
di masa yang akan datang dan biaya infrastruktur. purchases and infrastructure costs. There is a degree
Terdapat tingkatan dari ketidakpastian yang melekat of inherent uncertainty in making such estimates.
dalam pembuatan estimasi tersebut.
Page 46
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/36 Exhibit E/36
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi (Lanjutan) b. Key sources of estimation uncertainty (Continued)
Penyusutan Aset Tetap Depreciation of Property, Plant and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property, plant and equipment are
menggunakan metode garis lurus dan metode saldo depreciated on a straight-line and double-declining-
menurun ganda berdasarkan taksiran masa manfaat balance methods over their estimated useful lives.
ekonomisnya. Manajemen Kelompok Usaha The Group’s management properly estimates the
mengestimasi masa manfaat ekonomi aset tetap antara useful lives of these property, plant and equipment
3 tahun sampai dengan 30 tahun. Ini adalah umur yang within 3 to 30 years. These are common life
secara umum diharapkan dalam industri dimana expectancies applied in the industries where the
Kelompok Usaha menjalankan bisnisnya. Perubahan Group conducts their business. Changes in the
tingkat pemakaian dan perkembangan teknologi dapat expected level of usage and technological
mempengaruhi masa manfaat ekonomis dan nilai sisa development could impact the economic useful lives
aset, dan karenanya biaya penyusutan masa depan and the residual values of these assets, and
mungkin direvisi. Nilai buku bersih atas aset tetap therefore future depreciation charges could be
Kelompok Usaha pada tanggal 31 Maret 2024 dan revised. The net book value of the Group’s property,
31 Desember 2023 masing-masing sebesar plant and equipment as of March 31, 2024
Rp 2.041.812.286.892 dan Rp 2.046.245.446.530. and December 31, 2023 amounted to
Penjelasan lebih rinci diungkapkan dalam Catatan 10. Rp 2,041,812,286,892 and Rp 2,046,245,446,530,
respectively. Further details are shown in Note 10.
Penyusutan Properti Investasi Depreciation of Investment Properties
Biaya perolehan properti investasi disusutkan dengan The costs of investment properties are depreciated
menggunakan metode garis lurus berdasarkan taksiran on a straight-line method over their estimated
masa manfaat ekonomisnya. Manajemen Kelompok useful lives. The Group’s management properly
Usaha mengestimasi masa manfaat ekonomi properti estimates the useful lives of these investment
investasi sampai 20 tahun. Ini adalah umur yang secara properties within 20 years. These are common life
umum diharapkan dalam industri dimana Kelompok expectancies applied in the industries where the
Usaha menjalankan bisnisnya. Perubahan tingkat Group conducts their business. Changes in the
pemakaian dan perkembangan teknologi dapat expected level of usage and technological
mempengaruhi masa manfaat ekonomis dan nilai sisa development could impact the economic useful lives
aset, dan karenanya biaya penyusutan masa depan and the residual values of these assets, and
mungkin direvisi. Nilai buku neto atas properti investasi therefore future depreciation charges could be
Kelompok Usaha pada tanggal 31 Maret 2024 dan revised. The net book value of the Group’s
31 Desember 2023 masing-masing sebesar investment properties as of March 31, 2024 and
Rp 78.951.865.604 dan Rp 80.415.251.737. Penjelasan December 31, 2023 amounted to Rp 78,951,865,604
lebih rinci diungkapkan dalam Catatan 11. and Rp 80,415,251,737, respectively. Further details
are shown in Note 11.
Pensiun dan Imbalan Kerja Pension and Employee Benefits
Nilai kini liabilitas imbalan pasca kerja bergantung pada The present value of the post-employment benefits
faktor-faktor yang ditetapkan berdasarkan basis liabilities depends on a number of factors that are
aktuaria dengan menggunakan sejumlah asumsi. Asumsi determined on an actuarial basis using a number of
yang digunakan di dalam menetapkan biaya/ assumptions. These assumptions used in determining
(pendapatan) bersih pensiun meliputi tingkat suku the net cost/(income) for pensions include the
bunga diskon dan tingkat kenaikan gaji di masa depan. discount rate and future salary increase rate. Any
Semua perubahan di dalam asumsi-asumsi ini akan changes in these assumptions will have an impact on
berdampak pada nilai kini liabilitas imbalan pasca kerja. the carrying amount of the post-employment
benefits liabilities.
Page 47
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/37 Exhibit E/37
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND
PENTING (Lanjutan) ASSUMPTIONS (Continued)
b. Sumber utama ketidakpastian estimasi (Lanjutan) b. Key sources of estimation uncertainty (Continued)
Pensiun dan Imbalan Kerja (Lanjutan) Pension and Employee Benefits (Continued)
Kelompok Usaha menetapkan tingkat suku bunga yang The Group determines the appropriate discount rate
sesuai dan kenaikan tingkat gaji di masa depan pada tiap and future salary increase rate at the end of each
akhir periode pelaporan. Tingkat suku bunga adalah tingkat reporting period. The discount rate is the interest rate
suku bunga yang harus digunakan untuk menetapkan arus that should be used to determine the present value of
kas keluar masa depan yang diharapkan yang disyaratkan estimated future cash outflows expected to be required
untuk menyelesaikan liabilitas imbalan pasca kerja. Di to settle the post-employment benefits liabilities. In
dalam menetapkan tingkat suku bunga yang sesuai, determining the appropriate discount rate, the Group
Kelompok Usaha mempertimbangkan tingkat suku bunga considers the interest rates of government bonds that
obligasi pemerintah yang didenominasi oleh mata uang di are denominated in the currency in which the benefits
mana manfaat tersebut akan dibayarkan dan memiliki will be paid and that have terms to maturity
syarat-syarat jatuh tempo yang mendekati syarat-syarat approximating the terms of the related post-
liabilitas imbalan pasca kerja terkait. employment benefits liabilities.
Tingkat kenaikan gaji di masa depan ditentukan dengan For the future salary increase rate, the Group collects
mengumpulkan semua data historis terkait dengan all historical data related to the changes in salary base
perubahan dasar gaji dan menyesuaikannya pada rencana and adjusts it for future business plans.
bisnis di masa depan.
Sementara Kelompok Usaha berkeyakinan bahwa asumsi While the Group believes that their assumptions are
tersebut adalah wajar dan sesuai, perbedaan signifikan reasonable and appropriate, significant differences in
pada hasil aktual atau perubahan signifikan dalam asumsi the Group’s actual experiences or significant changes in
yang ditetapkan Kelompok Usaha dapat mempengaruhi the Group’s assumptions may materially affect their
secara material liabilitas imbalan kerja karyawan yang estimated employee benefits liabilities and net
diestimasi dan beban imbalan kerja karyawan neto. Nilai employee benefit expense. The carrying amount of the
tercatat atas liabilitas imbalan kerja karyawan Kelompok Group’s employee benefits liabilities as of March 31,
Usaha pada tanggal 31 Maret 2024 dan 31 Desember 2023 2024 and December 31, 2023 amounted to
masing-masing sebesar Rp 127.283.829.491 dan Rp 127,283,829,491 and Rp 122,463,449,525,
Rp 122.463.449.525. Penjelasan lebih rinci diungkapkan respectively. Further details are shown in Note 19.
dalam Catatan 19.
Tagihan Pajak Penghasilan dan Keberatan dan Banding atas Claims for Income Tax Refund and Tax Assessment
Hasil Pemeriksaan Pajak under Objection and Appeals
Berdasarkan peraturan perpajakan yang berlaku saat ini, Based on the tax regulations currently enacted, the
manajemen mempertimbangkan apakah jumlah yang management judged if the amounts recorded under the
tercatat dalam akun di atas dapat dipulihkan dan direstitusi above account are recoverable and refundable by the
oleh Kantor Pajak. Penjelasan lebih rinci diungkapkan Tax Office. Further details are disclosed in
dalam Catatan 17. Note 17.
Penentuan Harga Transaksi Determining the Transaction Price
Terdapat elemen pembiayaan signifikan pada penjualan An element of significant financing is deemed present
properti real estat Kelompok Usaha. Dalam penentuan for the Group’s sale of real estate properties. In
harga transaksi, Kelompok Usaha melakukan penyesuaian determining the transaction price, the Group adjusts
pada pertimbangan perjanjian pada pengaruh dari the promised consideration for the effects of the
pembiayaan signifikan menggunakan tarif diskonto yang significant financing component using a discount rate
dapat tercermin pada transaksi pembiayaan yang terpisah that would be reflected in a separate financing
antara Kelompok Usaha dengan pihak pembeli pada transaction between the Group and its customer at
permulaan kontrak, sehingga mencerminkan karakteristik contract inception, such that it reflects the credit
kredit dari pihak yang menerima pembiayaan dalam characteristics of the party receiving financing in the
kontrak tersebut. contract.
Pendapatan real estat Kelompok Usaha adalah sebesar The Group’s real estate revenues amounted to
Rp 193.399.924.743 dan Rp 358.680.553.695 masing-masing Rp 193,399,924,743 and Rp 358,680,553,695 for the
untuk periode tiga bulan yang berakhir three months period ended March 31, 2024 and 2023,
31 Maret 2024 dan 2023. Penjelasan lebih rinci diungkapkan respectively. Further details are shown in Note 26.
dalam Catatan 26.
Page 48
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/38 Exhibit E/38
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Mar/ Mar 31 , 31 Des/ Dec 31,
2024 2023
Kas 2.224.253.069 2.237.486.897 Cash on hand
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 340.408.676.735 269.472.625.014 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 43.894.771.214 74.165.026.545 PT Bank Central Asia Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 25.763.689.260 - Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 20.905.358.573 34.345.759.159 (Persero) Tbk
PT Bank CIMB Niaga Tbk 17.071.180.558 9.389.058.958 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia PT Bank Negara Indoesia
(Persero) Tbk 10.792.030.133 21.760.572.358 (Persero) Tbk
PT Bank OCBC NISP Tbk 9.372.096.597 14.635.107.314 PT Bank OCBC NISP Tbk
PT Bank Jtrust Indonesia Tbk 8.968.877.367 3.322.242.480 PT Bank Jtrust Indonesia Tbk
PT Bank Permata Tbk 8.239.685.708 11.662.009.656 PT Bank Permata Tbk
PT Bank Danamon Indonesia Tbk 7.053.695.281 1.368.479.083 PT Bank Danamon Indonesia Tbk
PT Bank Maybank Indonesia Tbk 3.956.166.127 725.664.617 PT Bank Maybank Indonesia Tbk
PT Bank Capital Indonesia Tbk 1.255.372.874 1.081.361.773 PT Bank Capital Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 832.752.293 820.399.439 (Persero) Tbk
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk 765.842.619 765.932.619 Internasional Tbk
PT Bank Pan Indonesia Tbk 645.395.622 645.635.622 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 538.353.068 1.261.861.205 Jawa Barat dan Banten Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah 138.408.467 182.238.446 Jawa Tengah
PT Bank Nationalnobu Tbk 71.798.419 96.317.929 PT Bank Nationalnobu Tbk
PT Bank KB Bukopin Tbk 6.412.683 6.502.683 PT Bank KB Bukopin Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 2.416.114 2.566.114 Internasional Tbk
500.682.979.712 445.709.361.014
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 2.612.674.748 5.197.869.758 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 1.540.736.741 3.467.108.347 PT Bank OCBC NISP Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 801.269.752 779.064.826 (Persero) Tbk
PT Bank Central Asia Tbk 482.155.362 205.188.501 PT Bank Central Asia Tbk
PT Bank Pan Indonesia Tbk 94.353.568 92.206.179 PT Bank Pan Indonesia Tbk
5.531.190.171 9.741.437.611
Dolar Singapura Singapore Dollar
PT Bank OCBC NISP Tbk - 6.051.943.006 PT Bank OCBC NISP Tbk
Total kas di bank 506.214.169.883 461.502.741.631 Total cash in banks
Page 49
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/39 Exhibit E/39
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 334.202.976.289 230.111.824.354 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 286.000.000.000 139.000.000.000 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 103.400.000.000 137.200.000.000 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 49.950.000.000 24.750.000.000 PT Bank Central Asia Tbk
PT Bank Permata Tbk 40.000.000.000 23.500.000.000 PT Bank Permata Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 28.000.000.000 20.800.000.000 Jawa Barat dan Banten Tbk
PT Bank OCBC NISP Tbk 20.000.000.000 16.000.000.000 PT Bank OCBC NISP Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 15.500.000.000 15.500.000.000 Bank Indonesia Tbk
PT Bank Capital Indonesia Tbk 11.000.000.000 8.000.000.000 PT Bank Capital Indonesia Tbk
PT Bank Jtrust Indonesia Tbk 5.000.000.000 5.000.000.000 PT Bank Jtrust Indonesia Tbk
PT Allo Bank Indonesia Tbk 5.000.000.000 - PT Allo Bank Indonesia Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 3.433.000.000 3.433.000.000 Internasional Tbk
PT Bank Syariah Indonesia Tbk 1.500.000.000 1.500.000.000 PT Bank Syariah Indonesia Tbk
902.985.976.289 624.794.824.354
Dolar Amerika Serikat United States Dollar
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 11.953.198.620 6.166.400.000 Bank Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 6.357.323.928 - (Persero) Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 6.341.200.000 - Jawa Barat dan Banten Tbk
24.651.722.548 6.166.400.000
Total deposito berjangka 927.637.698.837 630.961.224.354 Total time deposits
Total 1.436.076.121.789 1.094.701.452.882 Total
Kisaran tingkat bunga tahunan deposito berjangka adalah Ranges of annual interest rates of time deposits are as
sebagai berikut: follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31,
2024 2023
Rupiah 2,25% - 7,25% 1,90% - 6,50% Rupiah
Dolar Amerika Serikat 1,25% - 5,00% 0,75% - 5,00% United States Dollar
Kas telah diasuransikan terhadap risiko kehilangan dan Cash is covered by insurance against losses and other
risiko kerugian lainnya dengan nilai pertanggungan sebesar risks with insurance coverage of Rp 31,600,000,000 as
Rp 31.600.000.000 pada tanggal 31 Maret 2024 dan 31 of March 31, 2024 and December 31, 2023. The Group’s
Desember 2023. Manajemen Kelompok Usaha berpendapat management believes that the insurance coverage is
bahwa nilai pertanggungan tersebut cukup untuk menutupi adequate to cover possible losses arising from such
kemungkinan kerugian atas risiko tersebut. risks.
Seluruh rekening bank dan deposito berjangka ditempatkan All cash in banks and time deposits are placed in third-
pada bank pihak ketiga. party banks.
Page 50
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/40 Exhibit E/40
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA DARI PIHAK KETIGA - NETO 5. TRADE RECEIVABLES FROM THIRD PARTIES - NET
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Rumah dan tanah matang 227.716.642.296 193.815.266.861 Houses and developed land
Pembangkit tenaga listrik 217.427.474.054 154.975.462.441 Power plant
Ruang perkantoran dan
rumah toko (ruko) 94.408.078.488 98.501.219.060 Office and shop houses
Tanah dan bangunan pabrik 33.752.647.417 142.526.565.363 Land and factory buildings
Jasa dan pemeliharaan 50.663.330.914 54.605.320.943 Service and maintenance
Apartemen 30.594.143.874 30.126.254.231 Apartment
Golf 445.678.151 782.236.895 Golf
Lain-lain 19.204.761.194 15.720.207.258 Others
Total 674.212.756.388 691.052.533.052 Total
Dikurangi: Penyisihan kerugian Less: Allowance for impairment
penurunan nilai 13.571.793.780 13.571.793.780 losses
Neto 660.640.962.608 677.480.739.272 Net
Dikurangi: Bagian jangka pendek 579.374.061.430 566.347.116.090 Less: Current portion
Bagian jangka panjang 81.266.901.178 111.133.623.182 Non-current portion
Analisis umur piutang usaha dari pihak ketiga adalah The aging analysis of trade receivables from third
sebagai berikut: parties is as follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Belum jatuh tempo 473.447.442.592 556.908.295.490 Not yet due
> 1 bulan – 3 bulan 161.547.949.373 110.318.977.058 > 1 month – 3 months
> 3 bulan – 6 bulan 22.684.282.746 9.055.657.509 > 3 months – 6 months
> 6 bulan 16.533.081.677 14.769.602.995 > 6 months
Total 674.212.756.388 691.052.533.052 Total
Mutasi dari penyisihan kerugian penurunan nilai atas The
a movements of allowance for impairment losses of
piutang usaha dari pihak ketiga adalah sebagai berikut: trade receivables from third parties are as follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Saldo awal 13.571.793.780 21.129.203.208 Beginning balance
Reversal - ( 945.748.510) Reversal
Penambahan penyisihan Additional allowance
pada tahun berjalan - 898.895.630 during the year
Penghapusan - ( 7.510.556.548) Write–off
Saldo akhir 13.571.793.780 13.571.793.780 Ending balance
Piutang usaha tidak lancar sebesar Rp 81.266.901.178 The non-current trade receivables amounting to
dan Rp 111.133.623.182 masing-masing pada tanggal Rp 81,266,901,178 and Rp 111,133,623,182 as of March
31 Maret 2024 dan 31 Desember 2023 memiliki jatuh tempo 31, 2024 and December 31, 2023, respectively, have
antara 2 sampai dengan 3 tahun setelah tanggal pelaporan. maturities between 2 to 3 years after the reporting
dates.
Page 51
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/41 Exhibit E/41
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA DARI PIHAK KETIGA – NETO (Lanjutan) 5. TRADE RECEIVABLES FROM THIRD PARTIES – NET
(Continued)
Berdasarkan hasil penelaahan terhadap keadaan piutang Based on the review of the status of the individual
masing-masing pelanggan pada akhir tahun, manajemen receivable accounts at the end of each year, the Group’s
Kelompok Usaha berkeyakinan bahwa penyisihan kerugian management believes that the allowance for
penurunan nilai tersebut cukup untuk menutup impairment losses is adequate to cover the possibility
kemungkinan kerugian atas tidak tertagihnya piutang usaha. of losses from non-collectibility of trade receivables.
Sebagian piutang usaha dijadikan jaminan atas pinjaman Certain trade receivables are used as collateral of long-
bank jangka panjang (Catatan 14). term bank loans (Notes 14).
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, seluruh As of March 31, 2024 and December 31, 2023, all trade
piutang usaha dari pihak ketiga berdenominasi Rupiah. receivables from third parties are denominated in
Rupiah.
6. PERSEDIAAN 6. INVENTORIES
31 Mar/ Mar 31, 31 Des/ Dec 31,
2024 2023
Tanah 1.061.150.427.068 1.058.617.532.065 Land
Rumah dan bangunan dalam Houses and buildings under
konstruksi 164.879.752.483 151.860.740.090 construction
Houses and buildings available
Rumah dan bangunan siap jual 246.602.862.170 237.633.106.677 for sale
Lain-lain 26.142.100.971 24.863.578.054 Others
Total 1.498.775.142.692 1.472.974.956.886 Total
Mutasi persediaan tanah adalah sebagai berikut: Land inventories movement is as follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Saldo awal 1.058.617.532.065 1.044.163.399.237 Beginning balance
Penambahan 57.752.807.163 621.840.510.820 Addition
Pembebanan ke beban pokok Charged to cost of sales
penjualan dan pendapatan jasa ( 55.219.912.160) ( 607.386.377.992) and service revenue
Saldo akhir 1.061.150.427.068 1.058.617.532.065 Ending balance
Mutasi persediaan rumah dan bangunan dalam konstruksi: Houses and buildings under construction inventories
movement is as follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Saldo awal 151.860.740.090 178.279.321.701 Beginning balance
Penambahan 37.395.888.543 81.443.520.681 Addition
Pengurangan ( 24.376.876.150) ( 107.862.102.292) Deduction
Saldo akhir 164.879.752.483 151.860.740.090 Ending balance
Mutasi persediaan rumah dan bangunan siap jual: Houses and buildings available for sale inventories
movement is as follows:
31 Mar/ Mar 31 , 31 Des/ Dec 31 ,
2024 2023
Saldo awal 237.633.106.677 198.936.577.376 Beginning balance
Penambahan 39.598.455.764 161.874.168.836 Addition
Pembebanan ke beban pokok Charged to cost of sales
penjualan dan pendapatan jasa ( 30.628.700.271) ( 123.177.639.535) and service revenue
Saldo akhir 246.602.862.170 237.633.106.677 Ending balance
Page 52
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/42 Exhibit E/42
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PERSEDIAAN (Lanjutan) 6. INVENTORIES (Continued)
Manajemen Kelompok Usaha berkeyakinan bahwa The Group’s management believes that the inventories
persediaan dapat direalisasi sesuai jumlah di atas dan can be realized according to the amount above and
karenanya tidak perlu ada penyisihan penurunan nilai therefore, no allowance for impairment in inventories
persediaan. is needed.
Sebagian persediaan berupa tanah dan bangunan yang Certain land and building inventories located in
berlokasi di Cikarang digunakan sebagai jaminan atas Cikarang are used as collateral of long-term bank loan
pinjaman bank jangka panjang (Catatan 14). (Note 14).
Persediaan rumah dan bangunan telah diasuransikan Houses and buildings inventories are covered
terhadap risiko kerugian akibat kebakaran dan risiko by insurance against losses by fire and other
kerugian lainnya dengan nilai pertanggungan sebesar risks under blanket policies for approximately
Rp 529.059.011.261 masing - masing pada tanggal 31 Maret Rp 529,059,011,261 as of March 31, 2024 and
2024 dan 31 Desember 2023. Manajemen Kelompok Usaha December 31, 2023, respectively. The Group’s
berkeyakinan bahwa nilai pertanggungan tersebut cukup management believes that the insurance coverage is
untuk menutupi kemungkinan kerugian dari risiko tersebut. adequate to cover possible losses arising from such
risks.
7. TANAH UNTUK PENGEMBANGAN 7. LAND FOR DEVELOPMENT
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Luas Luas
tanah (Ha) tanah (Ha)
(Tidak (Tidak
diaudit)/ diaudit)/
Area (Ha) Area (Ha)
(Unaudited) Total/ Total (Unaudited) Total/ Total
Cikarang 1.139 3.130.927.107.338 1.136 3.053.773.402.425 Cikarang
Kendal 481 1.588.066.547.671 486 1.532.228.786.815 Kendal
Pandeglang 1.467 1.485.657.077.814 1.467 1.485.500.907.364 Pandeglang
Morotai 1.427 55.032.295.526 1.427 55.017.411.662 Morotai
Total 4.514 6.259.683.028.349 4.516 6.126.520.508.266 Total
Dikurangi: Less: Current
Bagian lancar 3.821 5.143.495.672.971 3.823 5.036.534.387.831 portion
Non-current
Bagian tidak lancar 693 1.116.187.355.378 693 1.089.986.120.435 portion
Status kepemilikan tanah untuk pengembangan adalah The ownership status of land for development is as
sebagai berikut: follows:
Luas tanah (Ha) (Tidak diaudit)/
Area (Ha) (Unaudited)
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Sertifikat tanah telah diterbitkan 2.471 2.478 Land certificates already issued
Pelepasan hak 1.876 1.871 Released rights
In process of obtaining land rights
Dalam proses balik nama 167 167 certificates
Total 4.514 4.516 Total
Page 53
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/43 Exhibit E/43
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. TANAH UNTUK PENGEMBANGAN (Lanjutan) 7. LAND FOR DEVELOPMENT (Continued)
Sebagian tanah untuk pengembangan yang berlokasi di Certain land for development located in Cikarang and
Cikarang dan Pandeglang digunakan sebagai jaminan atas Pandeglang are used as collateral for the bank loans and
pinjaman bank dan Guaranteed Senior Secured Notes due Guaranteed Senior Secured Notes due 2027 (Notes 14).
2027 (Catatan 14).
Manajemen Kelompok Usaha berkeyakinan bahwa tidak ada The Group’s management believes that there is no
penurunan nilai pada tanah untuk pengembangan impairment in the value of land for development as of
masing-masing pada tanggal 31 Maret 2024 dan 31 March 31, 2024 and December 31, 2023, respectively.
Desember 2023.
8. INVESTASI 8. INVESTMENTS
a. Penyertaan Saham a. Investments In Shares of Stocks
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Investasi pada Fair Value Through Investments at Fair Value
Profit or Loss Through Profit or Loss
PT Wijaya Karya Serang Panimbang 17.621.862.500 17.621.862.500 PT Wijaya Karya Serang Panimbang
Shipper, Inc. 1.965.500.173 1.965.500.173 Shipper, Inc.
PT Jababeka Multi Medika 350.000.000 350.000.000 PT Jababeka Multi Medika
Total 19.937.362.673 19.937.362.673 Total
Persentase kepemilikan (%)/
Percentage of ownership (%)
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
PT Wijaya Karya Serang Panimbang 0,82 0,94 PT Wijaya Karya Serang Panimbang
Shipper, Inc. 0,17 0,17 Shipper, Inc.
PT Jababeka Multi Medika 10,00 10,00 PT Jababeka Multi Medika
Pada tahun 2023, Perusahaan mengakui kerugian pada In 2023, the Company recognized loss on its
investasinya pada PT Pembangunan Kota Tua Jakarta investment in PT Pembangunan Kota Tua Jakarta
sebesar Rp 10.000.000.000 dikarenakan kerugian amounting to Rp 10,000,000,000 due to continuing
berkelanjutan pada investee nya. losses in the said investee.
Pada tahun 2023, PT Gerbang Teknologi Cikarang (GTC), In 2023, PT Gerbang Teknologi Cikarang (GTC),
Entitas Anak, mencatat kerugian pada investasinya di Subsidiary, recorded loss in its investment in
Shipper, Inc. sebesar Rp 9.400.011.327 dikarenakan Shipper, Inc. amounting to Rp 9,400,011,327 due to
penurunan pada nilai wajar investasinya. the decrease in the investment’s fair value.
Kerugian tersebut sebesar Rp 19.400.011.327 dicatat The above losses amounting to a total of
pada akun “Beban lain-lain” pada tahun 2023. Rp 19,400,011,327 are recorded in “Other expenses”
account in 2023.
Page 54
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/44 Exhibit E/44
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. INVESTASI (Lanjutan) 8. INVESTMENTS (Continued)
b. Investasi pada Entitas Asosiasi b. Investments In Associates
31 Mar/ Mar 31 , 2 0 2 4
Persentase Bagian
kepemilikan laba (rugi) asosiasi/
(%)/ Saldo awal/ Share in Saldo akhir/
Percentage of Beginning Penambahan/ profit (loss) of Ending
ownership (%) balance Additions associate balance
PT PP Properti PT PP Properti
Jababeka Residen 47,40 160.822.811.640 - ( 204.968.559) 160.617.843.081 Jababeka Residen
PT Morotai Paradis PT Morotai Paradis
Resor 34,78 27.797.647.691 - ( 272.834.549) 27.524.813.142 Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 30,00 11.502.588.535 - ( 2.017.572.952) 9.485.015.583 Jababeka
PT Access World PT Access World
Logistic Indonesia 33,00 6.457.017.226 - 630.214.264 7.087.231.490 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 27,32 - - - - Indonesia
Total 206.580.065.092 - ( 1.865.161.796) 204.714.903.296 Total
31 Des/ Dec 31 , 2 0 2 3
Persentase Bagian
kepemilikan laba (rugi) asosiasi/
(%)/ Saldo awal/ Share in Saldo akhir/
Percentage of Beginning Penambahan/ profit (loss) of Ending
ownership (%) balance Additions associate balance
PT PP Properti PT PP Properti
Jababeka Residen 47,40 161.053.817.907 - ( 231.006.267) 160.822.811.640 Jababeka Residen
PT Morotai Paradis PT Morotai Paradis
Resor 34,78 28.517.772.975 - ( 720.125.284) 27.797.647.691 Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 30,00 19.717.600.504 - ( 8.215.011.969) 11.502.588.535 Jababeka
PT Access World PT Access World
Logistic Indonesia 33,00 5.827.472.771 - 629.544.455 6.457.017.226 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 27,32 - - - - Indonesia
Total 215.116.664.157 - ( 8.536.599.065) 206.580.065.092 Total
Pada bulan Januari 2023, PT Infrastruktur Cakrawala On January 2023, PT Infrastruktur Cakrawala
Telekomunikasi (ICT), Entitas Anak, menjual sebagian Telekomunikasi (ICT), Subsidiary, partially sold of its
investasinya di PT Yukk Kreasi Indonesia (YKI) sebanyak investment in PT Yukk Kreasi Indonesia (YKI) of
965.050 lembar saham, atau setara dengan 965,050 shares, or equivalent to Rp 12,545,650,000
Rp 12.545.650.000 kepada PT Intersoft Solutions, to PT Intersoft Solutions, so that ICT’s ownership
sehingga kepemilikan saham ICT di YKI menjadi 28,92%. interest to YKI becomes 28.92%. As a result, the
Sebagai akibatnya, Kelompok Usaha mengakui laba Group recognized gain amounting to
sejumlah Rp 12.545.650.000 (Catatan 32). Kemudian Rp 12,545,650,000 (Note 32). In December 2023,
pada Desember 2023, PT Intersoft Solutions juga PT Intersoft Solutions made an additional
menambahkan investasinya pada YKI sebesar investment in YKI amounting Rp 13,499,996,400
Rp 13.499.996.400 yang membuat kepemilikan saham which made ICT ownership interest to YKI to become
ICT atas YKI menjadi 27,32%. 27.32%.
Pada 31 Maret 2024, jumlah laba asosiasi dari YKI yang As of March 31, 2024, the amount of unrecognized
tidak tercatat adalah sebesar Rp 705.065.110 dan pada share in profit YKI amounted to Rp 705,065,110 and
31 Desember 2023 rugi asosiasi yang tidak tercatat as of December 31, 2023 the amount of unrecognized
adalah sebesar Rp 4.991.859.830 dikarenakan nilai share in losses YKI amounted to Rp 4,991,859,830 as
investasi ICT pada YKI sudah dikurangi menjadi nol. the value of investment of ICT to YKI has already
been reduced to zero.
Page 55
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/45 Exhibit E/45
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. INVESTASI (Lanjutan) 8. INVESTMENTS (Continued)
b. Investasi pada Entitas Asosiasi (Lanjutan) b. Investments In Associates (Continued)
Tabel berikut ini adalah ringkasan informasi keuangan The following table is the summarized financial
entitas asosiasi pada tanggal dan untuk periode tiga information as of and for the three months
bulan yang berakhir pada tanggal 31 Maret 2024 dan period ended March 31, 2024 and the year ended
tahun yang berakhir pada 31 Desember 2023, yang December 31, 2023 of the investments in associates,
dicatat dengan menggunakan metode ekuitas: which are accounted for using the equity method:
31 Mar/ Mar 31 , 2 0 2 4
Total aset/ Total liabilitas/ Ekuitas/ Rugi – neto/
Total assets Total liabilities Equity Net - loss
PT PP Properti PT PP Properti
Jababeka Jababeka
Residen 402.049.564.531 63.186.653.200 338.862.911.331 ( 432.423.120) Residen
PT Morotai Paradis PT Morotai Paradis
Resor 81.888.153.493 478.973.663 81.409.179.830 ( 784.458.163) Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 461.302.766.837 429.686.048.217 31.616.718.620 ( 6.725.243.173) Jababeka
PT Access World PT Access World
Logistic Indonesia 29.846.411.886 8.318.545.733 21.527.866.153 1.909.740.193 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 569.297.490.759 566.081.536.264 3.215.954.495 2.580.765.410 Indonesia
Total 1.544.384.387.506 1.067.751.757.077 476.632.630.429 ( 3.451.618.853) Total
31 Des/ Dec 31, 2023
Total aset/ Total liabilitas/ Ekuitas/ Rugi – neto/
Total assets Total liabilities Equity Net - loss
PT PP Properti PT PP Properti
Jababeka Jababeka
Residen 400.978.291.668 61.682.957.217 339.295.334.451 ( 487.354.992) Residen
PT Morotai Paradis PT Morotai Paradis
Resor 82.674.560.875 480.922.882 82.193.637.993 ( 2.070.515.475) Resor
PT Plaza Indonesia PT Plaza Indonesia
Jababeka 461.323.554.783 422.981.592.990 38.341.961.793 ( 27.383.373.230) Jababeka
PT Access World PT Access World
Logistic Indonesia 27.000.773.349 7.382.647.389 19.618.125.960 1.907.710.470 Logistic Indonesia
PT Yukk Kreasi PT Yukk Kreasi
Indonesia 294.638.626.860 294.003.437.775 635.189.085 ( 17.283.920.351) Indonesia
Total 1.266.615.807.535 786.531.558.253 480.084.249.282 ( 45.317.453.578) Total
9. ASET KEUANGAN DERIVATIF 9. DERIVATIVE FINANCIAL ASSETS
31 Mar/ Mar 31 , 2 0 2 4
Jumlah nosional/ Aset derivatif/
Notional Derivative
amount assets
Derivatif tidak dikelompokkan Derivative not designated
sebagai instrumen lindung nilai as hedging instruments
Kontrak forward mata uang Non-deliverable currency
tanpa penyerahan USD 100.000.000 133.619.270.345 forward contracts
31 Des/ Dec 31 , 2 0 2 3
Jumlah nosional/ Aset derivatif/
Notional Derivative
amount assets
Derivatif tidak dikelompokkan Derivative not designated
sebagai instrumen lindung nilai as hedging instruments
Kontrak forward mata uang Non-deliverable currency
tanpa penyerahan USD 100.000.000 125.343.467.953 forward contracts
Page 56
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/46 Exhibit E/46
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET KEUANGAN DERIVATIF (Lanjutan) 9. DERIVATIVE FINANCIAL ASSETS (Continued)
Kelompok Usaha membuat kontrak forward mata uang tanpa The Group enters into various non-deliverable currency
penyerahan untuk mengendalikan risiko mata uang asing forward contracts to manage the Group’s foreign currency
Kelompok Usaha yang berasal dari denominasi pinjaman dalam risk arising from its United States Dollar (USD)
dolar Amerika Serikat Dolar (USD). Jumlah kontrak forward denominated loans. The aggregate notional amount of the
mata uang sebesar USD 200.000.000. Kontrak forward mata currency forward contracts amounted to USD 200,000,000.
uang berakhir pada tahun 2019. Dalam perjanjian terpisah, The currency forward contracts mature in 2019. In
kontrak forward mata uang ini telah beberapa kali separate agreements, these currency forward contracts
diamendemen dan diperpanjang, terakhir pada tahun 2022, were amended and extended several times, the last
kontrak ini diperpanjang sampai dengan tahun 2026. extension was in 2022, these contracts were extended
until 2026.
Pada tahun 2023, Perusahaan mengakhiri kontrak forward mata In 2023, the Company terminated its currency forward
uang tersebut dan membuat kontrak baru sebesar contracts and entered into a new currency forward
USD 100.000.000, yang berakhir tahun 2027. Kerugian atas contracts of USD 100,000,000 and will mature in 2027. The
penghentian dari derivatif tersebut dicatat pada beban lain- loss on termination of derivatives is recorded in other
lain. expenses.
Nilai wajar neto kontrak forward mata uang yang beredar The net fair value of the outstanding currency forward
sebesar Rp 133.619.270.345 dan Rp 125.343.467.953 masing- contracts amounted to Rp 133,619,270,345 and
masing pada tanggal 31 Maret 2024 dan 31 Desember 2023. Rp 125,343,467,953 as of March 31, 2024 and December 31,
2023, respectively.
Informasi lain terkait dengan aset keuangan derivatif adalah Other information relating to derivative financial assets
sebagai berikut: are as follows:
Jenis kontrak/ Jadwal penyelesaian/ Pihak yang bertransaksi/
Type of contract Settlement schedule Counterparties
Kontrak forward mata uang tanpa penyerahan/ Maret 2023-Desember 2027/ Deutsche Bank AG,
Non-deliverable currency forward contracts March 2023-December 2027 Singapore Branch
Kontrak forward mata uang tanpa penyerahan/ Maret 2023-Desember 2027/ Standard Chartered Bank,
Non-deliverable currency forward contracts March 2023-December 2027 Singapore Branch
10. ASET TETAP - NETO 10. PROPERTY, PLANT AND EQUIPMENT - NET
31 Mar/ Mar 31 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 193.486.199.306 - - - 193.486.199.306 Land
Bangunan 1.147.368.680.763 1.116.461.432 - - 1.148.485.142.195 Buildings
Leasehold
Prasarana 409.642.132.687 892.300.000 - - 410.534.432.687 improvements
Mesin dan Machineries and
peralatan 1.863.261.279.848 924.019.958 - 781.463.137 1.864.966.762.943 equipment
Perabot dan Furnitures and
perlengkapan 178.851.148.610 2.976.608.886 349.599.791 - 181.478.157.705 fixtures
Kendaraan 59.531.095.607 7.090.000.000 - - 66.621.095.607 Motor vehicles
Aset dalam Constructions-
penyelesaian 30.294.215.079 25.211.551.227 - ( 781.463.137) 54.724.303.169 in-progress
Total 3.882.434.751.900 38.210.941.503 349.599.791 - 3.920.296.093.612 Total
Page 57
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/47 Exhibit E/47
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
31 Mar/ Mar 31 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Akumulasi Accumulated
penyusutan depreciation
Bangunan 470.261.211.938 12.473.607.334 - - 482.734.819.272 Buildings
Leasehold
Prasarana 296.393.367.455 5.990.276.278 - - 302.383.643.733 improvements
Mesin dan Machineries and
peralatan 855.464.825.137 21.180.304.233 - - 876.645.129.370 equipment
Perabot dan Furnitures and
perlengkapan 162.533.048.922 2.193.744.729 349.599.791 - 164.377.193.860 fixtures
Kendaraan 51.536.851.918 806.168.567 - - 52.343.020.485 Motor vehicles
Total 1.836.189.305.370 42.644.101.141 349.599.791 - 1.878.483.806.720 Total
Nilai buku neto 2.046.245.446.530 2.041.812.286.892 Net book value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Nilai perolehan Cost
Tanah 175.078.558.407 18.407.640.899 - - 193.486.199.306 Land
Bangunan 1.123.204.642.105 20.799.786.887 491.000.000 3.855.251.771 1.147.368.680.763 Buildings
Leasehold
Prasarana 398.299.808.579 10.487.648.191 - 854.675.917 409.642.132.687 improvements
Mesin dan Machineries and
peralatan 1.773.836.394.183 60.242.569.453 434.976.226 29.617.292.438 1.863.261.279.848 equipment
Perabot dan Furnitures and
perlengkapan 167.860.011.978 11.769.481.335 778.344.703 - 178.851.148.610 fixtures
Kendaraan 59.365.461.535 2.272.886.710 2.107.252.638 - 59.531.095.607 Motor vehicles
Aset dalam Constructions-
penyelesaian 36.768.832.620 27.862.258.433 9.655.848 ( 34.327.220.126) 30.294.215.079 in-progress
Total 3.734.413.709.407 151.842.271.908 3.821.229.415 - 3.882.434.751.900 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 422.196.202.133 48.549.547.305 484.537.500 - 470.261.211.938 Buildings
Leasehold
Prasarana 271.762.180.718 24.631.186.737 - - 296.393.367.455 improvements
Mesin dan Machineries and
peralatan 773.134.801.036 82.723.239.961 393.215.860 - 855.464.825.137 equipment
Perabot dan Furnitures and
perlengkapan 153.637.968.087 9.672.304.782 777.223.947 - 162.533.048.922 fixtures
Kendaraan 51.422.261.227 2.116.120.901 2.001.530.210 - 51.536.851.918 Motor vehicles
Total 1.672.153.413.201 167.692.399.686 3.656.507.517 - 1.836.189.305.370 Total
Nilai buku neto 2.062.260.296.206 2.046.245.446.530 Net book value
Beban penyusutan yang dialokasikan adalah sebagai Depreciation expenses are apportioned to the following
berikut: accounts:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Beban pokok penjualan dan
pendapatan jasa 37.612.593.717 147.119.452.767 Cost of sales and service revenue
Beban umum dan administrasi General and administrative expenses
(Catatan 29) 5.031.507.424 20.572.946.919 (Note 29)
Total 42.644.101.141 167.692.399.686 Total
Page 58
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/48 Exhibit E/48
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
Rincian penjualan atas aset tetap adalah sebagai berikut: The details of sales of property, plant and equipment
are as follows:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Harga jual 1.171.171 1.067.074.195 Selling price
Nilai buku neto - ( 164.721.898) Net book value
Gain on sale of property,
Laba atas penjualan aset tetap 1.171.171 902.352.297 plant and equipment
Rincian aset dalam penyelesaian adalah sebagai berikut: The details of construction in progress are as follows:
Persentase
penyelesaian
(Tidak diaudit)/ Akumulasi Estimasi tanggal penyelesaian
Percentage of biaya/ (Tidak diaudit)/
completion Accumulated Estimated completion date
31 Mar/ Mar 31, 2024 (Unaudited) costs (Unaudited)
Bangunan/ Buildings 65% 16.896.394.076 Juli/ July 2024
Prasarana/ Leasehold improvements 44% 7.236.956.033 Agustus/ August 2024
Mesin dan peralatan/ Machineries and equipment 80% 30.590.953.060 Mei/ May 2024
Total/ Total 54.724.303.169
Persentase
penyelesaian
(Tidak diaudit)/ Akumulasi Estimasi tanggal penyelesaian
Percentage of biaya/ (Tidak diaudit)/
completion Accumulated Estimated completion date
31 Des/ Dec 31, 2023 (Unaudited) costs (Unaudited)
Bangunan/ Buildings 79% 12.609.999.879 April/ April 2024
Prasarana/ Leasehold improvements 75% 7.223.899.394 Mei/ May 2024
Mesin dan peralatan/ Machineries and equipment 79% 10.460.315.806 Maret/ March 2024
Total/ Total 30.294.215.079
Akun tanah merupakan akun untuk tanah yang berlokasi di The land account represents parcels of land located in
Jakarta, Cikarang, Kendal, Cilegon, Pandeglang dan Jakarta, Cikarang, Kendal, Cilegon, Pandeglang and
Pasuruan yang luas areanya pada tanggal 31 Maret 2024 Pasuruan with total area as of March 31, 2024 and
dan 31 Desember 2023 masing-masing sebesar 1.521.644 December 31, 2023 amounted 1,521,644 square meters,
meter persegi, dimana Kelompok Usaha memiliki sertifikat respectively, on which the Group has Right to Use (Hak
Hak Guna Bangunan (HGB) kecuali untuk tanah yang Guna Bangunan/HGB) except for the land located in
berlokasi di Cilegon dengan luas area sebesar Cilegon with area of 15,075 square meters which is still
15.075 meter persegi yang masih dalam proses untuk in the process of obtaining the usage rights. The HGB
memperoleh kepemilikan sertifikat HGB. HGB tersebut will expire on different dates from April 8, 2024 until
akan berakhir pada berbagai tanggal mulai tanggal 8 April August 23, 2050. The Group’s management believes that
2024 sampai dengan tanggal 23 Agustus 2050. Manajemen the HGB can be renewed when the legal terms of the
Kelompok Usaha berkeyakinan bahwa HGB tersebut dapat land rights expired.
diperpanjang pada saat akhir periodenya.
Aset tetap, kecuali tanah, telah diasuransikan terhadap Property, plant and equipment, except land, are
risiko kerugian akibat kebakaran dan risiko kerugian covered against losses by fire and other risks under
lainnya dengan nilai pertanggungan sebesar blanket policies for USD 113,215,634 and
USD 113.215.634 dan Rp 666.315.399.881 tanggal Rp 666,315,399,881 as of March 31, 2024 and
31 Maret 2024 dan USD 113.215.634 dan USD 113,215,634 and Rp 566,299,985,088 as of
Rp 566.299.985.088 pada tanggal 31 Desember 2023. December 31, 2023. The Group’s management believes
Manajemen Kelompok Usaha berkeyakinan bahwa nilai that the insurance coverage is adequate to cover
pertanggungan tersebut cukup untuk menutup possible losses arising from such risks.
kemungkinan kerugian dari risiko tersebut.
Page 59
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/49 Exhibit E/49
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY, PLANT AND EQUIPMENT – NET
(Continued)
Sebagian aset tetap berupa tanah yang berlokasi di Certain land from property, plant and equipment
Cikarang digunakan sebagai jaminan atas pinjaman bank located in Cikarang are used as collateral of bank loans
(Catatan 14). (Notes 14).
Menurut penilaian manajemen Kelompok Usaha, tidak Based on the assessment of the Group’s management,
akan ada kejadian ataupun perubahan keadaan yang there are no events or changes in circumstances which
merupakan indikasi penurunan nilai aset tetap masing- indicated impairment in the value of the property,
masing pada tanggal 31 Maret 2024 dan 31 Desember 2023. plant and equipment as of March 31, 2024 and
December 31, 2023, respectively.
11. PROPERTI INVESTASI – NETO 11. INVESTMENT PROPERTIES - NET
Mutasi properti investasi adalah sebagai berikut: Investment properties movements are as follows:
31 Mar/ Mar 31 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai
perolehan Cost
Tanah 607.270.171 - - 607.270.171 Land
Bangunan 137.640.459.098 - - 137.640.459.098 Buildings
Total 138.247.729.269 - - 138.247.729.269 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 57.832.477.532 1.463.386.133 - 59.295.863.665 Buildings
Nilai buku Net book
neto 80.415.251.737 78.951.865.604 value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai
perolehan Cost
Tanah 607.270.171 - - 607.270.171 Land
Bangunan 137.640.459.098 - - 137.640.459.098 Buildings
Total 138.247.729.269 - - 138.247.729.269 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 50.921.294.248 6.911.183.284 - 57.832.477.532 Buildings
Nilai buku Net book
neto 87.326.435.021 80.415.251.737 value
Page 60
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/50 Exhibit E/50
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROPERTI INVESTASI – NETO (Lanjutan) 11. INVESTMENT PROPERTIES – NET (Continued)
Kelompok Usaha mengasuransikan properti investasi The Group insured their investment properties to
kepada PT Avrist Assurance, PT Asuransi Candi Utama dan y PT Avrist Assurance, PT Asuransi Candi Utama and
PT Asuransi Multi Artha Guna Tbk terhadap risiko PT Asuransi Multi Artha Guna Tbk against risks of fire,
kebakaran, kerusakan, pencurian dan risiko kerugian damages, theft and other possible risks with total
lainnya dengan jumlah pertanggungan sebesar insurance coverage of Rp 2,532,859,500 as of March
Rp 2.532.859.500 pada tanggal 31 Maret 2024 dan 31, 2024 and December 31, 2023. The office units in
31 Desember 2023. Unit perkantoran di Menara Batavia Menara Batavia and City Center is insured joint
dan City Center diasuransikan dengan pertanggungan insurance between the Subsidiary's property and
bersama antara milik Entitas Anak dan penghuni lainnya other residents for a total sum insured of
dengan nilai pertanggungan sebesar Rp 2.500.916.620.000 Rp 2,500,916,620,000 as of March 31, 2024 and
masing-masing pada tanggal 31 Maret 2024 dan December 31, 2023, respectively. The Group’s
31 Desember 2023. Manajemen Kelompok Usaha management believes that the insurance coverage is
berkeyakinan bahwa nilai pertanggungan asuransi tersebut adequate to cover possible losses of the investment
adalah cukup untuk menutup kemungkinan kerugian atas properties insured.
properti investasi yang dipertanggungkan.
Berdasarkan laporan hasil penilaian independen KJPP Based on independent appraiser’s report of KJPP Asrori
Asrori & Rekan pada tanggal 12 Februari 2024, nilai pasar y & Rekan dated February 12, 2024, the market value
properti investasi pada tanggal 31 Desember 2023 sebesar of the investment properties as of December 31, 2023
Rp 711.766.600.000. Manajemen Kelompok Usaha amounted to Rp 711,766,600,000 respectively. The
berpendapat bahwa tidak terdapat penurunan nilai atas Group’s management believes that there is no
aset tersebut. impairment in value on these assets.
12. KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA 12. RESTRICTED CASH AND CASH EQUIVALENTS
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Kas di bank Cash in banks
Rupiah Rupiah
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 13.602.839.487 21.927.052.487 (Persero) Tbk
PT Bank Central Asia Tbk 11.157.245.883 11.556.696.815 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 8.077.394.630 10.317.860.183 PT Bank Mandiri (Persero) Tbk
PT Bank Nationalnobu Tbk 4.036.059.391 4.036.059.391 PT Bank Nationalnobu Tbk
PT Bank CIMB Niaga Tbk 2.812.892.110 2.812.180.174 PT Bank CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk 1.268.623.581 1.266.229.714 PT Bank Maybank Indonesia Tbk
PT Bank Pan Indonesia Tbk 898.508.708 1.118.465.701 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 143.610.000 216.206.600 Jawa Barat dan Banten Tbk
41.997.173.790 53.250.751.065
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 119.447.034.209 115.119.778.175 PT Bank Mandiri (Persero) Tbk
Total kas di bank 161.444.207.999 168.370.529.240 Total cash in banks
Page 61
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/51 Exhibit E/51
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. KAS DAN SETARA KAS YANG DIBATASI PENGGUNAANNYA 12. RESTRICTED CASH AND CASH EQUIVALENTS
(Lanjutan) (Continued)
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 32.849.857.220 34.662.181.439 PT Bank CIMB Niaga Tbk
PT Bank Permata Tbk 16.167.852.563 16.032.444.025 PT Bank Permata Tbk
PT Bank Danamon Indonesia Tbk 17.234.271.108 12.429.060.420 PT Bank Danamon Indonesia Tbk
PT Bank Maybank Indonesia Tbk 17.029.725.104 15.810.603.914 PT Bank Maybank Indonesia Tbk
PT Bank UOB Indonesia 5.693.727.497 5.668.161.774 PT Bank UOB Indonesia
PT Bank Syariah Indonesia Tbk 4.604.854.388 4.604.854.388 PT Bank Syariah Indonesia Tbk
PT Bank Central Asia Tbk 4.007.089.552 282.573.000 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 1.217.755.088 1.217.755.088 PT Bank Mandiri (Persero) Tbk
PT Bank KEB Hana Indonesia 815.945.800 815.945.800 PT Bank KEB Hana Indonesia
PT Bank Nationalnobu Tbk 615.322.222 - PT Bank Nationalnobu Tbk
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 563.921.124 563.921.124 Bank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 562.718.910 562.718.910 (Persero) Tbk
PT Bank OCBC NISP Tbk 502.934.258 502.934.258 PT Bank OCBC NISP Tbk
PT Bank Pan Indonesia Tbk 385.787.497 205.577.282 PT Bank Pan Indonesia Tbk
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk 103.600.000 103.600.000 Internasional Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 36.635.675 36.635.675 (Persero) Tbk
Total deposito berjangka 102.391.998.006 93.498.967.097 Total time deposits
Total 263.836.206.005 261.869.496.337 Total
Dikurangi: Bagian jangka pendek 7.949.126.996 7.729.708.179 Less: Current portion
Bagian jangka panjang 255.887.079.009 254.139.788.158 Non-current portion
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, bagian As of March 31, 2024 and December 31, 2023, current
lancar merepresentasikan dana yang dibatasi portion represents restricted funds to be used for
penggunaannya untuk pembayaran bunga dari pinjaman repayment of interest of bank loan from PT Bank
bank kepada PT Bank Mandiri (Persero) Tbk (“Bank Mandiri (Persero) Tbk (“Bank Mandiri”).
Mandiri”).
Kas di bank dan deposito berjangka tidak lancar tersebut Non-current cash in bank and time deposits above were
ditempatkan pada bank tertentu dan digunakan untuk placed in certain banks and are used as housing loans
kredit kepemilikan rumah yang diperoleh pelanggan obtained by the Group’s customers.
Kelompok Usaha.
Sebagian saldo kas di bank tidak lancar di Bank Mandiri Some of the balance of non-current cash in bank in
digunakan untuk menampung dana cadangan kewajiban Bank Mandiri is to accommodate reserve funds for
bunga dan sebagian pokok pinjaman Bank Mandiri yang interest liabilities and the partial of principal for Bank
akan jatuh tempo sebesar Rp 111.502.082.459 dan Mandiri’s loan that will be due amounting to
Rp 107.394.245.242 masing-masing pada tanggal 31 Maret Rp 111,502,082,459 and Rp 107,394,245,242 as of March
2024 dan 31 Desember 2023. 31, 2024 and December 31, 2023, respectively.
Kisaran tingkat bunga tahunan untuk deposito berjangka The range of annual interest rates of the above time
di atas adalah sebagai berikut: deposits are as follows:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Deposito berjangka Time deposits
Rupiah 2,00% - 3,10% 1,90% - 3,10% Rupiah
Page 62
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/52 Exhibit E/52
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. UANG MUKA 13. ADVANCES
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Uang muka pembebasan tanah Advances for land acquisition
dan proyek 472.719.360.887 448.298.262.222 and project
Uang muka kontraktor 44.461.045.542 33.784.392.529 Advances to contractors
Lain-lain 61.702.618.815 64.821.880.441 Others
Total 578.883.025.244 546.904.535.192 Total
14. UTANG JANGKA PANJANG 14. LONG-TERM DEBTS
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Dolar Amerika Serikat United States Dollar
Senior Notes 2.890.268.042.743 2.805.841.162.092 Senior Notes
Pinjaman bank Bank loans
PT Bank Mandiri (Persero) Tbk 1.631.659.697.699 1.584.732.180.998 PT Bank Mandiri (Persero) Tbk
Rupiah Rupiah
Pinjaman bank Bank loans
PT Bank China Construction PT Bank China Construction
Bank Indonesia Tbk 30.421.495.778 - Bank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 15.940.000.000 (Persero) Tbk
Liabilitas sewa 12.603.630.473 12.570.326.001 Lease liabilities
Total 4.564.952.866.693 4.419.083.669.091 Total
Dikurangi: Bagian jangka pendek Less: Current portion
Pinjaman bank 254.516.228.183 263.090.825.735 Bank loans
Liabilitas sewa 9.029.717.526 8.975.421.321 Lease liabilities
Utang jangka panjang setelah Long-term debts
dikurangi bagian jangka pendek net of current portion
Senior Notes 2.890.268.042.743 2.805.841.162.092 Senior Notes
Pinjaman bank 1.407.564.965.294 1.337.581.355.263 Bank loans
Liabilitas sewa 3.573.912.947 3.594.904.680 Lease liabilities
a. Senior Notes a. Senior Notes
31 Mar/ Mar 31, 2024
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Guaranteed Senior Secured Guaranteed Senior Secured
Notes due 2027 2.946.375.168.000 ( 56.107.125.257) 2.890.268.042.743 Notes due 2027
Senior Notes jangka panjang Current portion of
- bagian jangka pendek - - - long-term Senior Notes
Senior Notes jangka
panjang - setelah dikurangi Long-term Senior Notes-
bagian jangka pendek 2.946.375.168.000 ( 56.107.125.257) 2.890.268.042.743 net of current portion
Page 63
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/53 Exhibit E/53
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
31 Des/ Dec 31, 2023
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Guaranteed Senior Secured Guaranteed Senior Secured
Notes due 2027 2.865.156.096.000 ( 59.314.933.908) 2.805.841.162.092 Notes due 2027
Senior Notes jangka panjang Current portion of
- bagian jangka pendek - - - long-term Senior Notes
Senior Notes jangka
panjang - setelah dikurangi Long-term Senior Notes-
bagian jangka pendek 2.865.156.096.000 ( 59.314.933.908) 2.805.841.162.092 net of current portion
Guaranteed Senior Notes due 2023 Guaranteed Senior Notes due 2023
Pada tanggal 5 Oktober 2016, JIBV, Entitas Anak, On October 5, 2016, JIBV, a Subsidiary, issued
menerbitkan Guaranteed Senior Notes (“Guaranteed Guaranteed Senior Notes (the “Guaranteed Senior
Senior Notes due 2023”) sebesar USD 189.150.000, Notes due 2023”) amounting to USD 189,150,000 in
dimana USD 20.617.000 merupakan new notes dan which USD 20,617,000 are new notes and an
tambahan sebesar USD 168.533.000 merupakan exchange additional amount of USD 168,533,000 are
notes yang digunakan untuk pertukaran dengan exchange notes used to exchange with Guaranteed
Guaranteed Senior Notes due 2019. Guaranteed Senior Senior Notes due 2019. The Guaranteed Senior
Notes due 2023 tersebut jatuh tempo pada tahun 2023. Notes due 2023 mature in 2023. The Guaranteed
Guaranteed Senior Notes due 2023 tersebut dikenakan Senior Notes due 2023 bear a fixed interest rate of
suku bunga tetap 6,5% per tahun dan dibayarkan secara 6.5% per annum, payable semi-annually in arrears
semi-annual pada tanggal 5 April dan 5 Oktober setiap on April 5 and October 5 of each year commencing
tahun, yang dimulai 5 April 2017. on April 5, 2017.
Pada tanggal 19 Oktober 2016, JIBV mengajukan On October 19, 2016, JIBV offered to exchange the
penukaran Guaranteed Senior Notes due 2019 dengan Guaranteed Senior Notes due 2019 for Guaranteed
Guaranteed Senior Notes due 2023. JIBV menukarkan Senior Notes due 2023. JIBV exchanged a total of
Guaranteed Senior Notes due 2019 sebesar USD 168,533,000 Guaranteed Senior Notes due 2019
USD 168.533.000 dengan Guaranteed Senior Notes due for USD 168,533,000 Guaranteed Senior Notes due
2023 sebesar USD 168.533.000. Guaranteed Senior Notes 2023. The Guaranteed Senior Notes due 2019 was
due 2019 diterbitkan oleh JIBV pada tanggal issued by JIBV on September 24, 2014.
24 September 2014.
Hasil dari New Notes due 2023 terutama akan digunakan The proceeds from the New Notes due 2023 are
untuk pembayaran premi, biaya penukaran awal dan mainly used for premium payments, early exchange
biaya persetujuan (antara lain) untuk penukaran dan fee and consent fee (among others) to exchange
persetujuan pemegang Guaranteed Senior Notes due and obtain consents from holders of the
2019 dan sisanya untuk keperluan umum lainnya. Guaranteed Senior Notes due 2019, and the
remaining for general corporate purposes.
Pada tanggal 15 November 2017, JIBV menerbitkan On November 15, 2017, JIBV issued Guaranteed
Guaranteed Senior Notes due 2023 (“Further Notes”) Senior Notes due 2023 (“Further Notes”) amounting
sebesar USD 110.850.000 dengan harga jual 104,50%. to USD 110,850,000, with selling price of 104.50%.
Further Notes ini merupakan terbitan lanjutan dari This Further Notes constitute a further issuance of
penerbitan Guaranteed Senior Notes due 2023 sebesar the issuer’s Guaranteed Senior Notes due 2023
USD 189.150.000 pada tanggal 5 Oktober 2016 dan amounting to USD 189,150,000 on October 5, 2016
19 Oktober 2016. Further Notes tersebut jatuh tempo and October 19, 2016. The Further Notes mature in
pada tahun 2023. Further Notes tersebut dikenakan suku 2023. The Further Notes bear a fixed interest rate
bunga tetap 6,5% per tahun dan dibayarkan secara semi- of 6.5% per annum, payable semi-annually in
annually pada tanggal 5 April dan 5 Oktober setiap arrears on April 5 and October 5 of each year
tahunnya, yang dimulai sejak 5 April 2018. commencing on April 5, 2018.
Page 64
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/54 Exhibit E/54
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Notes due 2023 (Lanjutan) Guaranteed Senior Notes due 2023 (Continued)
Hasil dari Further Notes due 2023 terutama akan The proceeds of the Further Notes due 2023 are
digunakan untuk penebusan Guaranteed Senior Notes due mainly used for redemption of the Guaranteed
2019 yang terdiri dari jumlah pokok pinjaman, bunga Senior Notes due 2019 consisting of outstanding
terhutang pada saat pelunasan dan premi penebusan dan principal amount, accrued interest as of the date
untuk pembayaran kembali utang kepada Standard of redemption and redemption premium and
Chartered Bank. repayment of the loan from Standard Chartered
Bank.
Guaranteed Senior Notes due 2023 tersebut dijamin oleh The Guaranteed Senior Notes due 2023 are
Perusahaan dan beberapa Entitas Anak (PT Grahabuana unconditionally and irrevocably guaranteed by the
Cikarang, PT Jababeka Infrastruktur, PT Indocargomas Company and certain Subsidiaries (PT Grahabuana
Persada, PT Saranapratama Pengembangan Kota, Cikarang, PT Jababeka Infrastruktur,
PT Mercuagung Graha Realty, PT Banten West Java PT Indocargomas Persada, PT Saranapratama
Tourism Development, PT Padang Golf Cikarang, Pengembangan Kota, PT Mercuagung Graha Realty,
PT Metropark Condominium Indah, PT Karyamas Griya PT Banten West Java Tourism Development,
Utama, PT Patriamanunggal Jaya dan PT Jababeka PT Padang Golf Cikarang, PT Metropark
Morotai) tanpa syarat dan tidak dapat dibatalkan. Condominium Indah, PT Karyamas Griya Utama,
PT Patriamanunggal Jaya and PT Jababeka
Morotai).
Guaranteed Senior Notes due 2023 tersebut diterbitkan The Guaranteed Senior Notes due 2023 were issued
berdasarkan perjanjian antara JIBV, Perusahaan dan The under an indenture between JIBV, the Company
Bank of New York Mellon, sebagai wali amanat. and The Bank of New York Mellon, as the trustee.
Pada tanggal 31 Desember 2022, Guaranteed Senior Notes As of December 31, 2022, the Guaranteed Senior
due 2023 tersebut masing-masing mendapatkan peringkat Notes due 2023 have been rated “CCC+” by
“CCC+” dari Standard and Poor’s (“S&P”) dan dari Fitch. Standard and Poor’s (“S&P”) and by Fitch. The
Peringkat tersebut menunjukkan penilaian agen ratings reflect the rating agencies’ assessments of
pemeringkat atas kemungkinan pembayaran tepat waktu the likelihood of timely payment of the principal
atas jumlah pokok dan bunga atas Guaranteed Senior and interest on the Guaranteed Senior Notes due
Notes due 2023. 2023.
Guaranteed Senior Notes due 2023 tersebut terdaftar di The Guaranteed Senior Notes due 2023 is listed on
Singapore Exchange Securities Trading. the Singapore Exchange Securities Trading.
Pada tanggal 28 November 2022, JIBV, Perusahaan dan On November 28, 2022, JIBV, the Company and
beberapa Entitas Anak menandatangani perjanjian untuk certain Subsidiaries executed an undertaking to
membiayai kembali Guaranteed Senior Notes due 2023 refinance Guaranteed Senior Notes due 2023
melalui Exchange Offer and Consent Solicitation through an Exchange Offer and Consent Solicitation
Memorandum, dimana Perusahaan menawarkan untuk Memorandum, whereby the Company offered to
menukar Guaranteed Senior Notes due 2023 JIBV untuk exchange JIBV’s Guaranteed Senior Notes due 2023
Guaranteed Senior Secured Notes due 2027 Perusahaan for the Company’s Guaranteed Senior Secured
ditambah cash consideration dan solicitation of consents Notes due 2027 plus cash consideration and
untuk mencari penghapusan dari jaminan yang solicitation of consents seeking removal of
membatasi secara substansial dari Guaranteed Senior substantial restrictive covenants from the
Notes due 2023. Guaranteed Senior Notes due 2023.
Page 65
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/55 Exhibit E/55
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Notes due 2023 (Lanjutan) Guaranteed Senior Notes due 2023 (Continued)
Pada tanggal 15 Desember 2022, Guaranteed Senior On December 15, 2022, JIBV’s Guaranteed Senior
Notes due 2023 JIBV sebesar US$ 265.518.000 ditukarkan Notes due 2023 amounting to USD 265,518,000 was
dengan Guaranteed Senior Secured Notes Perusahaan exchanged for the Company’s Guaranteed Senior
due 2027 sebesar USD 185.856.000 dan kas sebesar Secured Notes due 2027 of USD 185,856,000 and
USD 79.662.000, yang dibayarkan pada tanggal cash of USD 79,662,000, which was settled on
15 Desember 2022. Setelah penukaran, Kelompok Usaha December 15, 2022. After the exchange, the Group
mencatat amortisasi dari biaya penerbitan yang recorded accelerated amortization of issuance
dipercepat yang disajikan dalam “Beban Penukaran cost, presented under “Senior Notes Exchange
Senior Notes”. Expense”.
Pada bulan Januari dan Juli 2023, JIBV menebus kembali In January and July 2023, JIBV redeemed all the
semua sisa Guaranteed Senior Notes due 2023 sebesar remaining Guaranteed Senior Notes due 2023
USD 34.482.000 dengan harga penebusan setara dengan amounted to USD 34,482,000 at a redemption price
100,813% dari saldo pokok Guaranteed Senior Notes due equal to 100.813% of the principal amount of
2023, ditambah bunga yang masih harus dibayar hingga Guaranteed Senior Notes due 2023, plus accrued
tanggal penebusan. and unpaid interest, to the respective redemption
dates.
Guaranteed Senior Secured Notes due 2027 Guaranteed Senior Secured Notes due 2027
Guaranteed Senior Secured Notes due 2027 yang The Guaranteed Senior Secured Notes due 2027
diterbitkan pada 15 Desember 2022 memiliki tingkat issued on December 15, 2022 bear fixed interest
bunga tetap sebesar 7,0% (tahun pertama), 7,5% (tahun rates of 7.0% (first anniversary), 7.5% (second
kedua), 8,0% (tahun ketiga), 8,5% (tahun keempat), dan anniversary), 8.0% (third anniversary), 8.5% (fourth
9,0% (tahun kelima). Bunga dibayarkan setengah tahunan anniversary), and 9.0% (fifth anniversary). The
setiap tanggal 15 Juni dan 15 Desember setiap tahun interest is payable semi-annually on June 15 and
dimulai pada tanggal 15 Juni 2023. December 15 of each year commencing on June 15,
2023.
Guaranteed Senior Secured Notes due 2027 dijamin tanpa The Guaranteed Senior Secured Notes due 2027 are
syarat dan tidak dapat ditarik kembali oleh Entitas Anak unconditionally and irrevocably guaranteed by
tertentu (PT Grahabuana Cikarang, PT Jababeka certain Subsidiaries (PT Grahabuana Cikarang,
Infrastruktur, PT Indocargomas Persada, PT Jababeka Infrastruktur, PT Indocargomas
PT Saranapratama Pengembangan Kota, PT Mercuagung Persada, PT Saranapratama Pengembangan Kota,
Graha Realty, PT Banten West Java Tourism PT Mercuagung Graha Realty, PT Banten West Java
Development, PT Gerbang Teknologi Cikarang, PT Bekasi Tourism Development, PT Gerbang Teknologi
Power, PT Cikarang Inland Port, PT Padang Golf Cikarang, Cikarang, PT Bekasi Power, PT Cikarang Inland Port,
PT Metropark Condominium Indah, PT Karyamas Griya PT Padang Golf Cikarang, PT Metropark
Utama, PT Patriamanunggal Jaya dan PT Jababeka Condominium Indah, PT Karyamas Griya Utama,
Morotai). PT Patriamanunggal Jaya and PT Jababeka
Morotai).
Selain itu, Guaranteed Senior Secured Notes due 2027 In addition, the Guaranteed Senior Secured Notes
akan dijamin berdasarkan prioritas pertama (tunduk due 2027 will be secured on a first priority basis
pada Hak Gadai Yang Diizinkan) oleh Hak Gadai atas (subject to any Permitted Lien) by Liens on the
Jaminan yang pada awalnya terdiri dari hipotek peringkat Collateral which shall initially consist of first
pertama atas bidang tanah dengan luas tidak kurang dari ranking mortgages over land parcels measuring an
300 hektar dan terletak baik di Desa Tanjungjaya, area of not less than 300 hectares and located
Kecamatan Panimbang, Kabupaten Pandeglang, Provinsi either in Tanjungjaya Village, Panimbang District,
Jawa Barat/Banten maupun di Desa Senang Sari, Pandeglang Regency, West Java/Banten Province or
Kecamatan Pagelaran, Kabupaten Pandeglang, Provinsi in Senang Sari Village, Pagelaran District,
Banten (“Lokasi Jaminan”) (“Agunan”). Pandeglang Regency, Banten Province (the
“Collateral Locations”) (the “Collateral”).
Page 66
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/56 Exhibit E/56
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Secured Notes due 2027 (Lanjutan) Guaranteed Senior Secured Notes due 2027
(Continued)
Pada tanggal 17 Februari 2023, Kelompok Usaha melalui On February 17, 2023, the Group through PT Banten
PT Banten West Java Tourism Development (BWJ), West Java Tourism Development (BWJ), Subsidiary,
Entitas Anak, menandatangani Akta Hak Tanggungan executed a Deed of Mortgage with Watiga Trust
dengan Watiga Trust Ltd., sebagai agen penjamin. BWJ Ltd., as collateral agent. BWJ submitted
menyerahkan 6 Sertifikat Hak Guna Bangunan (SHGB) 6 Sertifikat Hak Guna Bangunan (SHGB) with total
seluas 3.017.414 meter persegi tanah yang sedang area of 3,017,414 square meters of land under
dikembangkan milik BWJ sebagai Jaminan. Akta Hak development owned by BWJ as Collateral. The Deed
Tanggungan tersebut diaktakan pada tanggal 20 Februari of Mortgage was notarized on February 20, 2023
2023 berdasarkan Akta No. 1 oleh Nadya Chairina, SH, based on Deed No. 1 by Nadya Chairina, SH, M.Kn.
M.Kn.
Pada suatu saat, Kelompok Usaha mungkin, atas At any point in time, the Group may, at its option,
pilihannya sendiri, mengganti bidang tanah yang menjadi replace land parcels forming a part of the
bagian dari Jaminan dengan bidang tanah lain yang Collateral with other land parcels located in the
terletak di Lokasi Jaminan, yang akan dijamin dengan Collateral Locations, which shall be secured by way
hipotik peringkat pertama (hak tanggungan) untuk of first ranking mortgages (hak tanggungan) in
kepentingan pemegang Guaranteed Senior Secured Notes favor of the holders of Guaranteed Senior Secured
due 2027, sepanjang luas tanah Agunan sekurang- Notes due 2027, as long as the land area of the
kurangnya adalah Ukuran Agunan Minimum setiap saat. Collateral is at least the Minimum Collateral Size
at all times.
Guaranteed Senior Secured Notes due 2027 diterbitkan The Guaranteed Senior Secured Notes due 2027
berdasarkan indenture antara Perusahaan, Bank of New were issued under an indenture between the
York Mellon sebagai wali amanat dan Watiga Trust, Ltd. Company, The Bank of New York Mellon as the
sebagai agen penjamin. trustee and Watiga Trust, Ltd. as collateral agent.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, the
Guaranteed Senior Secured Notes due 2027 masing- Guaranteed Senior Secured Notes due 2027 have
masing diberi peringkat “CCC+” oleh Standard and Poor’s been rated “CCC+” by Standard and Poor’s (“S&P”),
(“S&P”), dan “B-” oleh Fitch. Peringkat tersebut respectively, and rated “B-” by Fitch, respectively.
mencerminkan penilaian lembaga pemeringkat atas The ratings reflect the rating agencies’ assessments
kemungkinan pembayaran pokok dan bunga secara tepat of the likelihood of timely payment of the principal
waktu atas Guaranteed Senior Secured Notes due 2027. and interest on the Guaranteed Senior Secured
Notes due 2027.
Guaranteed Senior Secured Notes due 2027 tersebut The Guaranteed Senior Secured Notes due 2027 is
terdaftar di Singapore Exchange Securities Trading. listed on the Singapore Exchange Securities
Trading.
Guaranteed Senior Secured Notes due 2027 membatasi The Guaranteed Senior Secured Notes due 2027
Perusahaan dan Entitas Anak tertentu untuk, antara lain: limit the ability of the Company and certain
Subsidiaries to, among other things:
• Menambah utang dan menerbitkan saham preferen; • Incur additional indebtedness and issue preferred
stock;
• Melakukan investasi atau membatasi pembayaran • Make investments or other specified restricted
tertentu lainnya; payments;
• Mengadakan perjanjian yang membatasi kemampuan • Enter into an agreement that replaces the
Entitas Anak tertentu untuk membayar dividen dan requirements of the Subsidiary to pay dividends
mentransfer aset atau memberikan pinjaman antar- and transfer assets or provide
perusahaan; inter-company loans;
Page 67
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/57 Exhibit E/57
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
a. Senior Notes (Lanjutan) a. Senior Notes (Continued)
Guaranteed Senior Secured Notes due 2027 (Lanjutan) Guaranteed Senior Secured Notes due 2027
(Continued)
Guaranteed Senior Secured Notes due 2027 membatasi The Guaranteed Senior Secured Notes due 2027
Perusahaan dan Entitas Anak tertentu untuk, antara lain: limit the ability of the Company and certain
(Lanjutan) Subsidiaries to, among other things: (Continued)
• Menerbitkan atau menjual saham Entitas Anak • Enter into agreements that restrict the issue or
tertentu; sell capital stock of restricted Subsidiaries;
• Memberikan jaminan Entitas Anak tertentu; • Issue guarantees by restricted Subsidiaries;
• Melakukan transaksi dengan pemegang saham atau • Enter into transactions with equity holders or
afiliasi; affiliates;
• Membuat hak gadai; • Create any liens;
• Melakukan transaksi penjualan dan penyewaan • Enter into sale and leaseback transactions;
kembali;
• Menjual aset; • Sell assets;
• Menjalankan kegiatan usaha lain; dan • Engage in different business activities; and
• Melakukan konsolidasi atau merger. • Effect a consolidation or merger.
Selain itu, Guaranteed Senior Secured Notes due 2027 In addition, Guaranteed Senior Secured Notes due
juga mewajibkan Perusahaan untuk mengatur beberapa 2027 also require the Company to manage certain
hal, antara lain: area, among other things:
• Keberadaan kantor perwakilan dimana Senior Notes • Existing agency office where Senior Notes are
terdaftar; registered;
• Pemeliharaan asuransi; dan • Maintenance of insurance; and
• Pembelian kembali Senior Notes saat terjadi • Offer to repurchase Senior Notes upon
perubahan pengendalian. a change of control.
Perjanjian diatas tunduk pada sejumlah kualifikasi dan These covenants stated above are subject to a
pengecualian penting. number of important qualifications and exceptions.
Terkait dengan pengungkapan dalam catatan atas In accordance with the disclosure within this notes
laporan keuangan konsolidasian ini, Kelompok Usaha to the consolidated financial statements, the
telah memenuhi semua persyaratan tersebut di atas pada Group has complied with all the above covenants as
tanggal 31 Maret 2024 dan 31 Desember 2023. of March 31, 2024 and December 31, 2023.
b. Pinjaman Bank b. Bank Loans
31 Mar/ Mar 31, 2024
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Pinjaman bank 1.677.227.886.978 ( 15.146.693.501) 1.662.081.193.477 Bank loans
Dikurangi: Bagian jangka Less: Current portion
pendek pinjaman bank of long term
jangka panjang 260.217.483.200 ( 5.701.255.017) 254.516.228.183 bank loan
Pinjaman bank jangka
panjang - setelah Long-term bank
dikurangi bagian loan - net of
jangka pendek 1.417.010.403.778 ( 9.445.438.484) 1.407.564.965.294 current portion
Page 68
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/58 Exhibit E/58
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
31 Des/ Dec 31, 2023
Beban
pinjaman belum
diamortisasi/
Pokok/ Unamortized debt Saldo/
Principal issuance cost Balance
Pinjaman bank 1.615.972.806.400 ( 15.300.625.402) 1.600.672.180.998 Bank loans
Dikurangi: Bagian jangka Less: Current portion
pendek pinjaman bank of long term
jangka panjang 268.984.390.400 ( 5.893.564.665) 263.090.825.735 bank loan
Pinjaman bank jangka
panjang - setelah Long-term bank
dikurangi bagian loan - net of
jangka pendek 1.346.988.416.000 ( 9.407.060.737) 1.337.581.355.263 current portion
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 10 Oktober 2022, Perusahaan dan On October 10, 2022, the Company and certain
PT Bekasi Power (BP), PT Grahabuana Cikarang (GBC) subsidiaries, PT Bekasi Power (BP), PT Grahabuana
dan PT Jababeka Infrastruktur (JI), Entitas Anak, Cikarang (GBC) and PT Jababeka Infrastruktur (JI)
menandatangani Perjanjian Pinjaman Berjangka I executed a Term Loan Agreement I (“Term Loan I”)
(“Term Loan I”) dengan PT Bank Mandiri (Persero) Tbk with PT Bank Mandiri (Persero) Tbk (Bank Mandiri)
(Bank Mandiri) sebesar USD 100.000.000 untuk amounted to USD 100,000,000 to refinance the
membiayai kembali Guaranteed Senior Notes due 2023. Guaranteed Senior Notes due 2023. The term loan
Pinjaman ini dikenakan bunga sebesar 5,50% per tahun. is subject to 5.50% interest per annum. The interest
Bunga dibayarkan setiap bulan dan pokok pinjaman is payable monthly and the principal is paid in
diangsur hingga 5 Oktober 2027. Pinjaman ini dijamin installments until October 5, 2027. This loan is
dengan piutang JI dan 40 Sertifikat Hak Guna Bangunan collateralized with accounts receivables of JI and
(SHGB) atas tanah dan bangunan di Lapangan Golf 40 Sertifikat Hak Guna Bangunan (SHGB) of the land
Cikarang dan Country Club Jababeka dengan luas total and buildings on Cikarang Golf Course and Jababeka
seluas 764.102 meter persegi milik GBC. Country Club with total area of 764,102 square
meters owned by GBC.
Pada tanggal 27 Juni 2023, Perusahaan On June 27, 2023, the Company executed a Term
menandatangani Perjanjian Pinjaman Berjangka II Loan Agreement II (“Term Loan II”) with Bank
(“Term Loan II”) dengan Bank Mandiri sebesar Mandiri to fund certain capital expenditure
USD 14.144.000 untuk mendanai belanja modal. amounting to USD 14,144,000. The loan is subjected
Pinjaman ini dikenakan bunga sebesar 6% per tahun. to 6% interest per annum. The interest is payable
Bunga dibayarkan setiap bulan dan pokok pinjaman monthly and the principal is paid in installments
diangsur hingga 5 Oktober 2027. Pinjaman ini dijamin until October 5, 2027. This loan is collateralized
dengan 4 SHGB atas tanah di Pandeglang seluas with 4 SHGB of land in Pandeglang with total area
97.340 meter persegi milik PT Tanjung Lesung Leisure of 97,340 square meters owned by PT Tanjung
Industry dan 1 SHGB atas tanah di Pandeglang seluas Lesung Leisure Industry and 1 SHGB of land in
66.744 meter persegi milik PT Banten West Java Pandeglang with total area 66,744 square meters
Tourism Development. Jaminan tersebut menjadi owned by PT Banten West Java Tourism
jaminan silang dengan Term Loan I. Sebagai akibatnya, Development. The collateral is cross-collateralized
Term Loan I diamendemen pada tanggal 27 Juni 2023. with Term Loan I. As a result, Term Loan I was
amended on June 27, 2023.
Page 69
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/59 Exhibit E/59
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
Berdasarkan pinjaman tersebut, Kelompok Usaha harus Under the loan, the Group should comply to the
mematuhi ketentuan-ketentuan berikut: following covenants:
1. Rasio total aktiva lancar terhadap kewajiban 1. Total current assets to current liabilities ratio
lancar paling sedikit 100%; shall be at least 100%;
2. Jumlah utang (tidak termasuk uang muka 2. Total debt (excluding sales advances, guarantees
penjualan, jaminan dari pelanggan dan from customers and income received in advance)
pendapatan yang diterima di muka) terhadap to equity (share capital plus retained earnings)
ekuitas (modal saham ditambah laba ditahan) ratio shall be maintained at a maximum of 300%;
dijaga paling tinggi 300%;
3. Rasio debt service coverage disesuaikan paling 3. Debt service coverage ratio adjusted shall be at
sedikit 120%; dan least 120%; and
4. Mempertahankan ekuitas positif. 4. Maintain positive equity.
Per 31 Maret 2024 dan 31 Desember 2023, seluruh As of March 31, 2024 and December 31, 2023, all the
persyaratan yang telah diberikan sehubungan dengan requirements that have been provided in relation to
pinjaman bank tersebut telah dipenuhi oleh Kelompok the bank loan has been fulfilled by the Group.
Usaha.
Total pokok pinjaman dari Bank Mandiri pada tanggal Total outstanding loan principal from Bank Mandiri
31 Maret 2024 dan 31 Desember 2023 masing-masing as of March 31, 2024 and December 31, 2023
sebesar USD 103.790.400 (setara dengan amounted to USD 103,790,400 (equivalent to
Rp 1.645.389.211.200) dan USD 103.790.400 (setara Rp 1,645,389,211,200) and USD 103,790,400
dengan Rp 1.600.032.806.400). (equivalent to Rp 1,600,032,806,400), respectively.
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
Entitas Anak Subsidiary
Pada tanggal 28 Februari 2024, PT Likuid Nusantara Gas On February 28, 2024, PT Likuid Nusantara Gas
(LNG), Entitas Anak, menandatangani perjanjian (LNG), Subsidiary, entered into a loan agreement
pinjaman dengan PT Bank China Construction Bank with PT Bank China Construction Bank
Indonesia Tbk (CCB Indonesia), berupa fasilitas Kredit Indonesia Tbk (CCB Indonesia), in the form of a
Investasi dan Non Revolving sejumlah Investment Credit and Non Revolving amounting to
Rp 149.080.000.000. Tujuan dari pinjaman ini Rp 149,080,000,000. The purpose of this loan is for
digunakan untuk pembiayaan konstruksi sipil, funding civil construction, mechanical electrical,
mechanical electrical, mesin dan isotank untuk proyek machine and isotank for mini LNG Plant project.
mini LNG Plant. Pinjaman ini dikenakan Suku Bunga This loan bears floating interest for 10%. The loan
mengambang sebesar 10%. Perjanjian kredit memiliki agreement has administration fee of 0.1% flat,
biaya administrasi sebesar 0,1% flat, provisi sebesar provision fee of 0.75% flat and other fees based on
0,75% flat, dan biaya lain sesuai ketentuan yang CCB Indonesia terms and policies. The term of this
berlaku di CCB Indonesia. Jangka waktu perjanjian ini agreement is 96 months until February 28, 2032,
adalah selama 96 bulan sampai dengan 28 Februari including 12 months of grace period starting from
2032, termasuk grace period 12 bulan dihitung sejak the date of loan agreement. This loan is
tanggal akad kredit. Pinjaman ini dijaminkan dengan collateralized with LNG property, plant and
aset tetap dan infrastruktur milik LNG, serta corporate equipment, and infrastructure, also the corporate
guarantee dari pemegang saham LNG yaitu PT guarantee from shareholders of LNG namely PT
Jababeka Infrastruktur dan PT Fortius Development Jababeka Infrastruktur and PT Fortius Development
Asia dengan proporsi masing-masing 60% dan 40%, serta Asia with proportion amounting to 60% and 40%,
gadai saham dan rekening LNG. respectively and pledge of shares and account of
LNG.
Page 70
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/60 Exhibit E/60
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank China Construction Bank Indonesia Tbk PT Bank China Construction Bank Indonesia Tbk
(Lanjutan) (Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Berdasarkan perjanjian pinjaman, LNG harus menjaga Under the loan agreements, LNG should maintain
rasio keuangan selama jangka waktu fasilitas sebagai the financial ratio during the loan facility as
berikut: follows:
1. Debt Service Coverage Ratio, minimum 1,2 kali, 1. Debt Service Coverage Ratio, minimum of 1.2
kecuali pada tahun pertama operasi; times, except the first commissioning year;
2. Debt Equity Ratio, maksimum 2,5 kali; and 2. Debt Equity Ratio, maximum of 2.5 times; and
3. LNG sudah beroperasi 2 (dua) tahun dan profit 3. LNG has been operating for 2 (two) years and
sebagai syarat pembagian dividen. profit as a condition for dividend distribution.
Pada tanggal 31 Maret 2024, semua persyaratan yang As of March 31, 2024, all the long-term bank loan
telah ditetapkan terkait dengan utang bank jangka requirements fulfilled by LNG.
panjang telah dipenuhi oleh LNG.
Total pokok pinjaman dari CCB Indonesia pada tanggal Total outstanding loan principal from CCB
31 Maret 2024 sebesar Rp 31.838.675.778. Indonesia as of March 31, 2024 amounted to
Rp 31,838,675,778.
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Entitas Anak Subsidiary
Pada tanggal 12 Januari 2024, PT Jababeka On January 12, 2024, PT Jababeka Infrastruktur (JI),
Infrastruktur (JI), Entitas Anak, menandatangani a Subsidiary, entered into a Credit facility
perjanjian fasilitas kredit dengan PT Bank OCBC NISP Agreement with PT Bank OCBC NISP Tbk (Bank OCBC
Tbk (Bank OCBC NISP), berupa fasilitas Term Loan NISP), in the form of a Term Loan facility amounting
sejumlah Rp 45.000.000.000. Tujuan dari pinjaman ini to Rp 45,000,000,000. The purpose of this loan is for
untuk pembiayaan revitalisasi Waste Water Treatment funding the revitalization of Waste Water
Plant (WWTP) I di Kawasan Industri Jababeka. Treatment Plant (WWTP) I in Kawasan Industri
Pinjaman ini dikenakan bunga sebesar 7,75% flat Jababeka. This loan is subject to interest of 7.75%
selama 18 bulan pertama selama masa Grace Period. flat for the first 18 Months within the grace period,
Setelah itu, berlaku bunga Suku Bunga Dasar Kredit subsequently, Basic Lending Interest Rate (SBDK) –
(SBDK) dikurangi 0,25% dengan option pengurangan 0.25 % with deductional option until SBDK – 0,75 %
sampai dengan 0,75% selama program subsidi will start to effect as long as sustainable financing
sustainable financing masih berlaku. Perjanjian kredit subsidy is still available. The loan agreement has
memiliki biaya administrasi sebesar 0,10% flat, dan administration fee of 0.10% flat, and provision fee
provisi sebesar 0,50% flat. Jangka waktu perjanjian ini of 0.50% flat. The term of this agreement is 102
adalah selama 102 Bulan termasuk grace period 18 months including 18 months of grace period starting
bulan dihitung sejak tanggal pencairan pertama. from the first drawdown date. This loan is
Pinjaman ini dijamin dengan Sertifikat Hak Guna collateralized with Sertifikat Hak Guna Bangunan
Bangunan (SHGB) seluas 32.783 meter persegi yang (SHGB) with total area of 32,783 square meters
seluruhnya atas nama JI dengan Hak Tanggungan under the name of JI with “Hak Tanggungan”
senilai Rp 56.250.000.000. amounting to Rp 56,250,000,000.
Berdasarkan perjanjian pinjaman, JI harus memenuhi Under the loan agreements, JI should comply to the
ketentuan-ketentuan berikut: following covenants:
1. Adjusted Debt to Equity Ratio, maksimum sebesar 1. Adjusted Debt to Equity Ratio, maximum of 2.5
2,5 kali; times;
2. Debt Service Cover Ratio, minimum 1,25 kali; dan 2. Debt Service Cover Ratio, minimum of 1.25
times; and
3. Adjusted Current Ratio, minimum sebesar 1 kali. 3. Adjusted Current Ratio, minimum of 1 time.
Page 71
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/61 Exhibit E/61
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank OCBC NISP Tbk (Lanjutan) PT Bank OCBC NISP Tbk (Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Pada tanggal 31 Maret 2024, JI belum memanfaatkan As of March 31, 2024, JI has not utilized the facility
fasilitas dari Bank OCBC NISP with Bank OCBC NISP.
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
Entitas Anak Subsidiary
Pada tanggal 3 Mei 2017, PT Jababeka PP Properti On May 3, 2017, PT Jababeka PP Properti (JPP), a
(JPP), Entitas Anak, memperoleh pinjaman dari Subsidiary, obtained Credit Loan (Construction
PT Bank Tabungan Negara (Persero) Tbk (BTN) sebagai Credit BTN) from PT Bank Tabungan Negara
Pinjaman Kredit (Kredit Konstruksi BTN) dengan total (Persero) Tbk (BTN) with total facility amounting to
fasilitas sebesar Rp 130.000.000.000. Fasilitas pinjaman Rp 130,000,000,000. The loan facility has a term of
memiliki jangka waktu 5 tahun setelah tanggal 5 years after the date of the agreement. The
perjanjian. Tingkat bunga pinjaman efektif sebesar effective interest rate of the loan is 10.50% per
10,50% per tahun (bunga dapat disesuaikan), kecuali annum (adjustable rate), unless otherwise
dinyatakan lain oleh BTN dari waktu ke waktu. determined by BTN from time to time.
Tujuan atas pinjaman kredit ini digunakan untuk The purpose of this credit loan is to finance the
konstruksi Apartemen Anami Riverview Residences construction of Anami Riverview Residences
Tower Mahakam dengan total 1.020 unit. Jaminan Apartment, Mahakam Tower with a total of 1,020
utama atas pinjaman ini adalah tanah dan bangunan JPP units. The main collateral are land and building of
dimana lokasi proyek atas apartemen tersebut akan JPP located in the current project location where
dibangun dengan minimal area sebesar 6.505 meter the apartment will be built with a minimum area
persegi yang terikat dengan Hak Tanggungan, dan juga of 6,505 square meters which is tied by amenability
tanah untuk pengembangan dimana tower ke 2, 3 dan 4 right (Hak Tanggungan), also, the land for
akan dibangun dengan minimal area kurang lebih development of JPP where the 2nd, 3rd, and 4th
sebesar 19.350 meter persegi, yang terikat dengan towers will be built with a minimum area of more
Surat Kuasa Membebankan Hak Tanggungan (SKMHT). or less 19,350 square meters which is tied by Surat
SKMHT akan ditahan oleh BTN selama masa kredit. JPP Kuasa Membebankan Hak Tanggungan (SKMHT). The
menjamin, ketika status SKMHT harus ditingkatkan SKMHT will be held by BTN during the credit term.
menjadi Surat Hak Tangguhan (SHT), JPP akan JPP guaranteed that when the SKMHT status needs
menandatangani akta notaris tanpa keberatan dan to be upgraded to Surat Hak Tangguhan (SHT), JPP
Standing Instruction (SI) yang menyatakan segala will sign the notarial deed without any objection
bentuk metode pembayaran oleh JPP termasuk and a Standing Instruction (SI) which stated that
pencairan atas pinjaman ini akan ditransfer melalui BTN any kind of payment methods by JPP including the
(cabang Bekasi), akun escrow akan dibuat termasuk drawdown of this loan will be transferred through
akun konstruksi, akun koleksi, akun biaya dan akun BTN (Bekasi branch); Escrow Account will be
operasional yang diikat dengan akta hipotek disertai created including Construction Account, Collection
dengan kekuatan yang tidak dapat dibatalkan untuk Account, Fee Account, and Operational Account
memotong akun tersebut, Cessie dari piutang yang which are tied by mortgage deed of the accounts
terkait dengan penjualan apartemen yang dibiayai oleh notarially accompanied by irrevocable power to
BTN dan jaminan atas bangunan harus dilindungi dengan debit amounts in those accounts; Cessie of the
asuransi kerugian dengan minimal nilai pertanggungan receivables associated to sales of the apartment
sebesar plafond pinjaman atau sesuai dengan kondisi which is financed by BTN; and the collateral of the
yang telah disediakan oleh klausul bankir BTN. building shall be protected with a loss insurance
with a minimum amount of credit ceiling or in
accordance with the terms provided by Banker's
Clause of BTN.
Page 72
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/62 Exhibit E/62
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
b. Pinjaman Bank (Lanjutan) b. Bank Loans (Continued)
PT Bank Tabungan Negara (Persero) Tbk (Lanjutan) PT Bank Tabungan Negara (Persero) Tbk
(Continued)
Entitas Anak (Lanjutan) Subsidiary (Continued)
Berdasarkan perjanjian pinjaman, JPP harus mematuhi Under the loan agreements, JPP must comply with
beberapa perjanjian, sebagai berikut: (Lanjutan) several covenants, as follows: (Continued)
a. Mempertahankan rasio keuangan debt to equity. a. Maintain debt to equity financial ratios.
b. JPP harus mendapat persetujuan tertulis dari BTN b. JPP must obtain written approval from BTN
sebelum melakukan aktivitas sebagai berikut: prior to performing the following activities:
(Lanjutan) (Continued)
1. Memperoleh fasilitas kredit dari pihak lain 1. Obtain credit facilities from other parties
sehubungan dengan proyek ini, kecuali in connection with this project, except
pinjaman dari pemegang saham dan transaksi loans from shareholders and normal trade
usaha yang lazim; transactions;
2. Mengikat diri sebagai penjamin utang; 2. Act as a guarantor of debt;
3. Mengubah anggaran dasar dan pengurus JPP; 3. Change the articles of association and
management of JPP;
4. Melakukan merger atau akuisisi; 4. Merger or acquisition;
5. Melunasi utang kepada pemegang saham; 5. Pay off debts to shareholders;
6. Membubarkan JPP dan meminta dinyatakan 6. Dissolved JPP and asked to be declared
pailit; bankrupt;
7. Menyewakan JPP kepada pihak ketiga; 7. Lease JPP to third parties;
8. Memindahtangankan JPP dalam bentuk apapun
dan atau dengan nama apapun dan dengan 8. Transfer JPP in any form and/or by any
maksud apapun kepada pihak ketiga; dan name and for any purpose to a third party;
9. Mengeluarkan saham baru dan menjual saham and
yang telah ada. 9. Issued new shares and sell existing shares.
Pada tanggal 29 Mei 2020, JPP dan BTN setuju untuk On May 29, 2020, JPP and BTN agreed to restructure
melakukan restrukturisasi kredit terdampak COVID-19, loans affected by COVID-19, extending the maturity
memperpanjang tanggal jatuh tempo di 3 Mei 2023. on May 3, 2023. The effective loan interest rate
Tingkat bunga pinjaman efektif berubah menjadi changes to 11% per annum.
sebesar 11% per tahun.
Pada tanggal 1 Desember 2021, JPP dan BTN setuju On December 1, 2021, JPP and BTN agreed to
untuk melakukan restrukturisasi kredit terdampak restructure loans affected by COVID-19. Based on
COVID-19. Berdasarkan perjanjian terakhir tersebut, the latest agreement, the loan maturity will expire
fasilitas pinjaman berakhir pada tanggal 3 Mei 2024. on May 3, 2024. The effective loan interest rate
Tingkat bunga pinjaman efektif berubah menjadi changes to 10% per annum.
sebesar 10% per tahun.
Pinjaman ini sudah dilunasi sepenuhnya pada bulan This loan has been fully paid in March 2024.
Maret 2024.
Page 73
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/63 Exhibit E/63
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
c. Liabilitas Sewa c. Lease Liabilities
Kelompok Usaha memiliki beberapa sewa kendaraan, The Group has several leases of vehicles, machine,
mesin, bangunan dan tanah. Pergerakan liabilitas sewa building and land. The movement of lease liabilities
adalah sebagai berikut: is as follows:
Lease Liablities
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Liabilitas sewa, saldo awal 12.570.326.001 29.043.053.901 Lease liabilities, beginning
Penambahan 90.944.060 947.532.333 Additions
Pembayaran ( 57.639.588) ( 17.420.260.233) Payments
Liabilitas sewa, saldo akhir 12.603.630.473 12.570.326.001 Lease liabilities, ending
Dikurangi: Less:
Bagian jangka pendek 9.029.717.526 8.975.421.321 Short term portion
Bagian jangka panjang 3.573.912.947 3.594.904.680 Long term portion
Rincian aset hak-guna (ROU) pada tanggal 31 Maret Details of right-of-use (ROU) assets as of March 31,
2024 dan 31 Desember 2023 adalah sebagai berikut: 2024 and December 31, 2023 are as follows:
31 Mar/ Mar 31 , 2 0 2 4
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanah 5.132.532.680 - - 5.132.532.680 Land
Kendaraan 1.043.260.011 - - 1.043.260.011 Vehicles
Bangunan 38.513.068.896 - - 38.513.068.896 Buildings
Total 44.688.861.587 - - 44.688.861.587 Total
Akumulasi Accumulated
penyusutan depreciation
Tanah 1.373.741.745 141.083.084 - 1.514.824.829 Land
Kendaraan 278.202.649 52.163.001 - 330.365.650 Vehicles
Bangunan 32.094.224.072 3.209.422.407 - 35.303.646.479 Buildings
Total 33.746.168.466 3.402.668.492 - 37.148.836.958 Total
Nilai buku neto 10.942.693.121 7.540.024.629 Net book value
31 Des/ Dec 31 , 2 0 2 3
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deduction balance
Nilai perolehan Cost
Tanah 4.595.507.431 947.532.333 410.507.084 5.132.532.680 Land
Kendaraan 3.138.926.853 - 2.095.666.842 1.043.260.011 Vehicles
Bangunan 38.513.068.896 - - 38.513.068.896 Buildings
Total 46.247.503.180 947.532.333 2.506.173.926 44.688.861.587 Total
Akumulasi Accumulated
penyusutan depreciation
Tanah 1.121.921.005 662.327.824 410.507.084 1.373.741.745 Land
Kendaraan 1.948.033.747 425.835.744 2.095.666.842 278.202.649 Vehicles
Bangunan 19.256.534.420 12.837.689.652 - 32.094.224.072 Buildings
Total 22.326.489.172 13.925.853.220 2.506.173.926 33.746.168.466 Total
Nilai buku neto 23.921.014.008 10.942.693.121 Net book value
Page 74
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/64 Exhibit E/64
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG JANGKA PANJANG (Lanjutan) 14. LONG-TERM DEBTS (Continued)
c. Liabilitas Sewa c. Lease Liabilities
Laporan laba rugi dan penghasilan komprehensif lain The statement of profit or loss and other
termasuk menyajikan jumlah yang berkaitan dengan comprehensive income include the following
sewa: amounts relating to leases:
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Beban penyusutan aset hak-guna Depreciation expense of ROU Assets
Beban pokok penjualan
dan pendapatan jasa 141.083.084 196.440.606 Cost of sales and service revenue
Beban umum dan administrasi General and administrative
(Catatan 29) 3.261.585.408 3.352.836.914 expenses (Note 29)
Total 3.402.668.492 13.925.853.220 Total
Beban bunga 90.944.060 101.420.505 Interest expense
Beban sewa jangka Expenses related to
pendek (Catatan 29) 1.687.064.661 1.671.863.593 short-term lease (Note 29)
Beban bunga disajikan sebagai beban keuangan pada Interest expense is shown under financial expenses
laporan laba rugi dan penghasilan komprehensif lain in the consolidated statement of profit or loss and
konsolidasian. other comprehensive income.
15. UTANG USAHA KEPADA PIHAK KETIGA 15. TRADE PAYABLES TO THIRD PARTIES
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Kontraktor 187.830.592.186 133.778.692.438 Contractors
Pemasok 39.846.001.600 35.596.627.507 Suppliers
Lain-lain 164.235.173 95.293.881 Others
Total 227.840.828.959 169.470.613.826 Total
Analisis umur utang usaha kepada pihak ketiga adalah The aging analysis of the trade payables to third
sebagai berikut: parties is as follows:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Sampai dengan 1 bulan 105.025.631.194 69.825.098.295 Until 1 month
> 1 bulan - 3 bulan 49.285.902.661 37.539.798.601 > 1 month - 3 months
> 3 bulan - 6 bulan 15.133.801.835 9.407.077.963 > 3 months - 6 months
> 6 bulan 58.395.493.269 52.698.638.967 > 6 months
Total 227.840.828.959 169.470.613.826 Total
Seluruh utang usaha pada tanggal 31 Maret 2024 dan 31 All trade payables as of March 31, 2024 and December
Desember 2023 adalah dalam mata uang Rupiah. 31, 2023 are in Rupiah currency.
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
Akun ini terutama terdiri atas utang biaya balik nama This account mainly consists of payable fee Land
Pejabat Pembuat Akta Tanah (PPAT) dan Akta Jual Beli Certificate Issuer Office (PPAT) and Deed of Sales
(AJB), service charge, Jamsostek dan lain-lain. Pada and Purchase (AJB), service charge, Jamsostek
tanggal 31 Maret 2024 dan 31 Desember 2023, saldo utang payable and others. As of March 31, 2024 and
lain-lain masing-masing sebesar Rp 135.541.479.607 dan December 31, 2023, outstanding balance of other
Rp 131.531.247.964. payables amounted to Rp 135,541,479,607 and
Rp 131,531,247,964 respectively.
Page 75
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/65 Exhibit E/65
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Pajak penghasilan - Pasal 21 2.951.472 2.880.972 Income tax - Article 21
Pajak penghasilan - Pasal 22 417.000 - Income tax - Article 22
Pajak penghasilan - Pasal 23 721.301.013 - Income tax - Article 23
Pajak penghasilan - Pasal 25 637.705.124 - Income tax - Article 25
Pajak penghasilan - Pasal 4(2) 3.936.649.254 3.707.741.013 Income tax - Article 4(2)
Pajak Pertambahan Nilai - Masukan 72.423.380.793 67.964.875.410 Value Added Tax - In
Total 77.722.404.656 71.675.497.395 Total
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claims for income tax refund
Akun ini merupakan taksiran tagihan restitusi pajak This account consists of estimated claims for income
penghasilan atas lebih bayar pajak penghasilan dan dari tax refund from overpayment of corporate income tax
deposit untuk ketetapan pajak dalam pengajuan and deposits for tax assessments under objection or
keberatan atau banding dari Entitas Anak appeal from Subsidiaries amounting to Rp
sebesar Rp 107.187.621.490 masing-masing pada tanggal 107,187,621,490 as of March 31, 2024 and December
31 Maret 2024 dan 31 Desember 2023. 31, 2023, respectively.
c. Surat Pajak c. Tax Letters
Perusahaan The Company
Pada tahun 2020, Perusahaan menerima Surat Ketetapan In 2020, the Company received a Tax Underpayment
Pajak Kurang Bayar (SKPKB) pajak penghasilan badan Assessment Letter (SKPKB) for year 2018 corporate
tahun 2018 sebesar Rp 101.334.791.406, dan SKPKB pajak income tax amounting to Rp 101,334,791,406 and
penghasilan (PPh) pasal 26 tahun 2018 sebesar Rp SKPKB for year 2018 income tax (PPh) article 26
25.175.858.464. Pada tahun 2021, Perusahaan melakukan amounting to Rp 25,175,858,464. In 2021, the
keberatan pajak untuk SKPKB tersebut kepada Kantor Company filed for objection on the said SKPKB to the
Pajak. Tax Office.
Pada tahun 2022, Perusahaan menerima hasil dari In 2022, the Company received the result of the
keberatan terkait SKPKB untuk pajak penghasilan badan objection related to SKPKB corporate income tax year
tahun 2018, dimana jumlah kurang bayar di tahun 2018 2018 where the initial underpayment assessment in
menjadi lebih bayar sebesar Rp 7.000.000.000. 2018 resulted to an overpayment of Rp 7,000,000,000.
Perusahaan menerima pengembalian pajak tersebut The Company received the tax refund of Rp
sebesar Rp 7.000.000.000 pada bulan Maret 2022. 7,000,000,000 in March 2022.
Pada surat terpisah pada tahun 2022, Kantor Pajak In separate letter in 2022, the Tax Office rejected
menolak keberatan terkait kurang bayar PPh 26 tahun the objection related to underpayment of PPh 26 year
2018 sebesar Rp 25.175.858.464. Sampai dengan tanggal 2018 amounting to Rp 25,175,858,464. As of the date
persetujuan dan pengesahan untuk penerbitan laporan of approval and authorization for issuance of these
keuangan konsolidasian, Perusahaan sedang melakukan consolidated financial statements, the Company is
proses banding. still in the appeal process.
Entitas Anak Subsidiaries
PT Kawasan Industri Kendal PT Kawasan Industri Kendal
Pada tanggal 3 Agustus 2022, KIK menerima SKPKB atas On August 3, 2022, KIK received SKPKB for Value
Pajak Pertambahan Nilai (PPN) untuk tahun fiskal 2020 Added Tax (VAT) for fiscal year 2020 amounting to
sebesar Rp 642.131.039 yang kemudian dibayarkan KIK Rp 642,131,039, which KIK fully paid on
pada 2 September 2022. Pada tahun 2023, KIK September 2, 2022. In 2023, KIK filed for objection to
mengajukan surat keberatan ke Kantor Pajak dan the Tax Office and it was granted by the Tax Office
diterima oleh Kantor Pajak sebesar Rp 641.606.597. KIK amounting to Rp 641,606,597. KIK already received
telah menerima pengembalian atas SKPKB yang telah the refund of the said SKPKB on August 2023. The
dibayar tersebut pada bulan Agustus 2023. Selisih difference was recorded as an expense in 2023.
tersebut dicatat sebagai beban di 2023.
Page 76
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/66 Exhibit E/66
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Cikarang Inland Port (Lanjutan) PT Cikarang Inland Port (Continued)
Pada tahun 2020, PT Cikarang Inland Port (CIP) In 2020, PT Cikarang Inland Port (CIP) received
menerima SKPKB atas Pajak Pertambahan Nilai (PPN) SKPKB for years 2016 and 2017 VAT which amounted
tahun 2016 dan 2017 sejumlah Rp 26.190.898.685. CIP to Rp 26,190,898,685. CIP paid
membayar Rp 15.367.515.340 dan melakukan Rp 15,367,515,340 and filed for objection to the Tax
keberatan kepada Kantor Pajak. Pada tahun 2021, Office. In 2021, the Tax Office rejected the
Kantor Pajak kemudian menolak keberatan tersebut. objection. In 2022, CIP appealed to the Tax Court. In
Pada tahun 2022, CIP melakukan banding ke 2023, CIP received the result of the appeal, where
Pengadilan Pajak. Pada tahun 2023, CIP menerima the Tax Court fully granted the appeal. CIP has fully
hasil banding tersebut, dimana banding tersebut received the refund of the said SKPKB amounting to
diterima sepenuhnya oleh Pengadilan Pajak. CIP telah Rp 15,367,515,340.
menerima pengembalian sepenuhnya dari SKPKB
tersebut sebesar Rp 15.367.515.340.
Pada tahun 2019, CIP melaporkan Surat In 2019, CIP has submitted an Annual Tax
Pemberitahuan Tahunan Lebih Bayar (SPT LB) PPh Overpayment Notification Letter (SPT LB) of
Badan sebesar Rp 4.665.273.263. Pada tahun 2021, Corporate Income Tax amounting to
hasil pemeriksaan pajak atas SPT LB PPh badan 2019 Rp 4,665,273,263. In 2021, the result of the tax audit
adalah SKPLB sebesar Rp 4.506.510.271. Selisih antara related to the SPT LB of the 2019 Corporate Income
SPT LB dan SKPLB PPh Badan diakui sebagai beban di Tax was an SKPLB amounting to
tahun 2021. Lebih bayar pada SKPLB PPh Badan 2019 Rp 4,506,510,271. The difference between the SPT
sebesar Rp 4.506.510.271 tersebut diatas oleh kantor LB and SKPLB of Corporate Income Tax was recorded
pajak dikompensasikan dengan STP PPN 2016-2017 to expense in 2021. The overpayment of SKPLB 2019
sebesar Rp 3.536.741.838, sehingga tersisa lebih bayar Corporate Income Tax amounting to
sebesar Rp 969.768.433 yang kemudian Rp 4,506,510,271 were compensated with STP 2016-
dikompensasikan kembali untuk SKPKB PPN 2019 dan 2017 VAT amounting to Rp 3,536,741,838 and
dicatat sebagai beban pada tahun 2021. CIP resulting in an overpayment amounting to
mengajukan banding untuk STP PPN 2016-2017 sebesar Rp 969,768,433 in which was compensated for SKPKB
Rp 3.536.741.838. Pada tahun 2023, CIP menerima VAT 2019 and recorded as an expense in 2021. CIP
hasil banding tersebut, dimana banding tersebut made an appeal for The STP 2016-2017 VAT
diterima sepenuhnya oleh Pengadilan Pajak. amounting to Rp 3,536,741,838. In 2023, CIP
received the result of the appeal, where the Tax
Court fully granted the appeal.
Pada tahun 2022, CIP juga menerima SKPKB PPh pasal In 2022, CIP also received SKPKB of income tax
23, 26, PPN dan STP PPN 2020 sebesar article 23, 26, VAT and STP VAT for year 2020
Rp 13.626.996.613. Lebih bayar pada SKPLB PPh Badan amounting to a total of Rp 13,626,996,613. The
2020 sebesar Rp 2.705.475.293 tersebut diatas oleh overpayment SKPLB corporate income tax year 2020
kantor pajak diperhitungkan dengan SKPKB PPh pasal amounting to Rp 2,705,475,293 was compensated
23, 26, PPN yang disetujui dan STP PPN 2020 sebesar with SKPKB of income tax article 23, 26, agreed VAT
Rp 1.349.336.736. Sisa lebih bayar sebesar and STP VAT amounting to a total of Rp
Rp 1.356.138.557 telah diterima oleh CIP di tahun 1,349,336,736. The remaining overpayment of Rp
2022. Pada tahun 2022, CIP mengajukan surat 1,356,138,557 was received by CIP in 2022. In 2022,
keberatan atas SKPKB PPN yang tidak disetujui untuk CIP filed for objection on disagreed SKPKB VAT for
tahun fiskal 2020 dan STP PPN berjumlah sebesar fiscal year 2020 and STP VAT amounting to a total of
Rp 13.159.019.979. Pada tahun 2023, Kantor Pajak Rp 13,159,019,979. In 2023, Tax Office rejected the
menolak keberatan tersebut dan kemudian CIP objection, and then CIP filed an appeal to the Tax
mengajukan banding ke Pengadilan Pajak. Sampai Court. As of the date of approval and authorization
dengan tanggal persetujuan dan pengesahan untuk for issuance of these consolidated financial
penerbitan laporan keuangan konsolidasian, CIP masih statements, CIP is still waiting for the result of the
menunggu hasil dari banding tersebut. appeal.
Page 77
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/67 Exhibit E/67
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Jababeka Infrastruktur PT Jababeka Infrastruktur
Pada tahun 2020, JI menerima SKPKB atas pajak In 2020, JI received a SKPKB for corporate income
penghasilan badan dan pajak penghasilan 26 tahun tax and income tax article 26 year 2018 amounted
2018 sejumlah Rp 67.013.691.909. JI mengajukan to Rp 67,013,691,909. JI filed an objection for the
keberatan atas SKPKB tersebut. Pada tahun 2021, JI related SKPKB. In 2021, JI received the decision
menerima surat keputusan Direktur Jendral Pajak letter of Director General of Taxes that the
bahwa keberatan tersebut ditolak. Sehingga, JI objection was rejected. Hence, JI filed an appeal.
mengajukan banding. Pada tahun 2022, JI menerima In 2022, JI received the result of the appeal related
hasil banding terkait SKPKB tersebut, dimana banding to that SKPKB, where the Tax Court fully granted
tersebut diterima sepenuhnya oleh Pengadilan Pajak the appeal and cancelled the tax assessment by the
dan Kantor Pajak membatalkan ketetapan pajaknya. Tax Office.
Pada Desember 2022, Kantor Pajak mengajukan In December 2022, the Tax Office submitted Tax
Peninjauan Kembali untuk Pajak terkait keputusan Reconsideration on the decisions of the Tax Court.
dari Pengadilan Pajak. Sampai dengan tanggal As of the date of approval and authorization for
persetujuan dan pengesahan untuk penerbitan laporan issuance of these consolidated financial
keuangan konsolidasian, JI masih menunggu hasil dari statements, JI is still waiting for the result of the
Peninjauan Kembali untuk Pajak tersebut. Tax Reconsideration.
Pada tahun 2022, JI menerima SKPKB PPh Badan, PPN, In 2022, JI received an SKPKB for Corporate Income
PPh 21 dan PPh 23 atas hasil pemeriksaan pajak tahun Tax, VAT, Income Tax Article 21 and 23 from the
2020 sejumlah Rp 34.111.766.940. JI mengajukan result of tax audit year 2020 amounting to
surat keberatan sebesar Rp 33.186.966.480. Pada Rp 34,111,766,940. JI filed an objection letter
bulan Oktober 2023, Kantor Pajak menolak keberatan amounted to Rp 33,186,966,480. In October 2023,
atas SKPKB PPh Badan tersebut dan JI kemudian the Tax Office rejected the objection to the said
mengajukan banding ke Pengadilan Pajak. Sampai SKPKB for corporate income tax and JI then
dengan tanggal persetujuan dan pengesahan untuk appealed to the Tax Court. As of the date of
penerbitan laporan keuangan konsolidasian, JI masih approval and authorization for issuance of these
dalam proses banding. consolidated financial statements, JI is in the
appeal process.
Pada tahun 2023, JI menerima SKPKB PPh Badan, PPh In 2023, JI received a SKPKB for Corporate Income
21, PPh 23, PPh 4(2) dan PPN atas hasil pemeriksaan Tax, Income Tax Article 21, 23, 4(2) and VAT from
pajak tahun 2021 sejumlah Rp 19.122.764.369. JI the result of tax audit year 2021 amounting to
melakukan pembayaran sejumlah Rp 1.027.134.816 Rp 19,122,764,369. JI made a payment amounting
dimana Rp 826.058.903 telah dibebankan di tahun to Rp 1,027,134,816 where Rp 826,058,903 was
2023 dan sisanya sebesar Rp 201.075.913 diajukan expensed in 2023 and the remaining Rp
keberatan. Dengan demikian, JI mengajukan 201,075,913 was filed for objection. Therefore, JI
keberatan atas SKPKB PPh Badan dan PPN sejumlah Rp filed an objection letter for SKPKB for Corporate
18.296.705.466. Sampai dengan tanggal persetujuan Income Tax and VAT amounting to Rp
dan pengesahan untuk penerbitan laporan keuangan 18,296,705,466. As of the date of approval and
konsolidasian, JI masih menunggu hasil dari keberatan authorization for consolidated financial
tersebut. statements, JI is still waiting for the result of the
objection.
Page 78
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/68 Exhibit E/68
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
c. Surat Pajak (Lanjutan) c. Tax Letters (Continued)
Entitas Anak (Lanjutan) Subsidiaries (Continued)
PT Bekasi Power PT Bekasi Power
Pada tahun 2023, PT Bekasi Power (BP) menerima SKPLB In 2023, PT Bekasi Power (BP) received SKPLB for
untuk tahun 2021 atas pajak penghasilan badan sejumlah corporate income tax year 2021 which amounted to
Rp 7.807.819.733. Dari pernyataan restitusi pajak Rp 7,807,819,733. From the statement of tax refund,
tersebut, sebagian digunakan sebagai kompensasi SKPKB some were used as a compensation for SKPKB of income
PPh pasal 23 tahun 2021 sebesar Rp 17.603.562. tax article 23 of the year 2021 amounting to Rp
Kelebihan pajak penghasilan badan sebesar Rp 17,603,562. The overpayment of corporate income tax
7.790.216.171 tersebut telah diterima di tahun 2023. amounting to Rp 7,790,216,171 has been received in
2023.
d. Utang pajak d. Taxes payable
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Pajak final Final tax
Konstruksi 6.516.668 - Construction
Pengalihan hak atas tanah Transfer of land rights
dan/atau bangunan 2.511.261 2.511.261 and/or buildings
Persewaan tanah dan bangunan 961.112 1.781.500 Building and land rental
Entitas Anak 6.857.295.448 7.924.771.533 Subsidiaries
Subtotal 6.867.284.489 7.929.064.294 Subtotal
Pajak Penghasilan: Income Taxes:
Pasal 21 6.489.940.181 2.372.641.350 Article 21
Pasal 23 820.413.064 918.894.983 Article 23
Pasal 25 138.787.853 845.606.874 Article 25
Pasal 26 5.081.387.009 66.189.501 Article 26
Pajak Pertambahan Nilai - Keluaran 11.413.364.435 6.976.976.645 Value Added Tax – Output
Pajak Pembangunan 1 1.106.977.531 1.166.001.189 Development Tax 1
Pajak Penghasilan Badan 18.361.626.663 16.130.011.293 Corporate Income Tax
Subtotal 43.412.496.736 28.476.321.835 Subtotal
Total 50.279.781.225 36.405.386.129 Total
e. Perhitungan Pajak f. e. Fiscal computation
Beban pajak penghasilan kini d. Current income tax expense
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Perusahaan 1.169.043.920 - The Company
Entitas Anak 11.249.393.712 4.558.598.622 Subsidiaries
Total 12.418.437.632 4.558.598.622 Total
Kelompok Usaha menyampaikan pajak tahunan atas The Group submits an annual tax on its own
perhitungan sendiri (“Self assessment”) sesuai dengan calculation ("Self assessment") in accordance with
perubahan terakhir atas Undang-Undang Ketentuan recent changes to the Law of the General Provisions
Umum dan Tata Cara Perpajakan yang berlaku mulai and Tax Procedures which is effective on January 1,
tanggal 1 Januari 2008. Kantor Pajak dapat 2008. Tax Office may set or change the amount of
menetapkan atau mengubah besarnya liabilitas pajak tax liability within the limit of 5 (five) years from
dalam batas waktu 5 (lima) tahun sejak tanggal the date the tax becomes due.
terutangnya pajak.
Page 79
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/69 Exhibit E/69
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
e. Perhitungan Pajak (Lanjutan) f. e. Fiscal computation (Continued)
Beban pajak final b. Final tax expense
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Perusahaan 16.129.279 19.507.923 The Company
Entitas Anak 6.741.098.984 7.077.536.744 Subsidiaries
Total 6.757.228.263 7.097.044.667 Total
Pajak final Perusahaan sehubungan dengan penjualan, b. The Company’s final tax in connection with sale
dan persewaan tanah dan bangunan pabrik adalah and rent of land and factory building is as follows:
sebagai berikut:
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Beban pajak final yang
berasal dari: Final tax expense from:
Pengalihan hak atas tanah Transfer of land rights
dan/atau bangunan 13.029.279 186.743.805 and/or buildings
Persewaan tanah dan bangunan 3.100.000 ( 167.235.882) Building and land rental
Total 16.129.279 19.507.923 Total
e.
Perincian utang pajak final adalah sebagai berikut: c. The details of final tax payable are as follows:
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Saldo awal tahun 4.292.761 5.201.521 Beginning balance
Beban pajak final atas pendapatan Final tax expense on revenues
usaha tahun berjalan 16.129.279 19.507.923 in current year
Beban pajak final yang telah Final tax expense deducted by
dipotong pihak ketiga atau disetor third party or paid by the
Perusahaan tahun berjalan ( 10.432.999) ( 5.052.223) Company in the current year
Total 9.989.041 19.657.221 Total
f. Aset dan liabilitas pajak tangguhan g.f. Deferred tax assets and liabilities
31 Mar/ Mar 31, 2024
Dikreditkan Dibebankan ke
(dibebankan) penghasilan
ke laba rugi/ komprehensif lain/
Saldo awal/ Credited Charged to other Saldo akhir/
Beginning (charged) to comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan Post-employment
kerja karyawan 13.625.828.772 360.850.417 - 13.986.679.189 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 2.129.489.582 - - 2.129.489.582 impairment losses
Rugi fiskal 89.544.256 - - 89.544.256 Fiscal loss
Total 15.844.862.610 360.850.417 - 16.205.713.027 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas imbalan Post-employment
kerja karyawan 2.384.824.771 - - 2.384.824.771 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 147.458.956 - - 147.458.956 impairment losses
Effect of fair value
increment
Efek nilai wajar atas from acquisition
akuisisi Entitas Anak ( 2.925.700.901) - - ( 2.925.700.901) of Subsidiaries
Operasi luar negeri –
biaya amortisasi Foreign operations-
atas biaya penerbitan amortized cost of
pinjaman - - - - issuance cost loan
Depreciation of property,
Penyusutan aset tetap ( 71.121.606.107) ( 1.820.224.261) - ( 72.941.830.368) plant and equipment
Total ( 71.515.023.281) ( 1.820.224.261) - ( 73.335.247.542) Total
Page 80
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/70 Exhibit E/70
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
f. Aset dan liabilitas pajak tangguhan (Lanjutan) f. f. Deferred tax assets and liabilities (Continued)
31 Des/ Dec 31, 2023
Dikreditkan Dibebankan ke
(dibebankan) penghasilan
ke laba rugi/ komprehensif lain/
Saldo awal/ Credited Charged to other Saldo akhir/
Beginning (charged) to comprehensive Ending
balance profit or loss income balance
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan Post-employment
kerja karyawan 13.786.182.997 330.460.198 ( 490.814.423) 13.625.828.772 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 2.441.254.084 ( 311.764.502) - 2.129.489.582 impairment losses
Rugi fiskal - 89.544.256 - 89.544.256
Total 16.227.437.081 108.239.952 ( 490.814.423) 15.844.862.610 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas imbalan Post-employment
kerja karyawan 2.913.095.126 ( 433.136.918) ( 95.133.437) 2.384.824.771 benefits liabilities
Penyisihan kerugian Allowance for
penurunan nilai 147.458.956 - - 147.458.956 impairment losses
Effect of fair value
increment
Efek nilai wajar atas from acquisition
akuisisi Entitas Anak ( 2.937.027.126) 11.326.225 - ( 2.925.700.901) of Subsidiaries
Operasi luar negeri –
biaya amortisasi Foreign operations-
atas biaya penerbitan amortized cost of
pinjaman ( 679.862.358) 679.862.358 - - issuance cost loan
Depreciation of property,
Penyusutan aset tetap ( 68.745.841.395) ( 2.375.764.712) - ( 71.121.606.107) plant and equipment
Total ( 69.302.176.797) ( 2.117.713.047) ( 95.133.437) ( 71.515.023.281) Total
Manajemen Kelompok Usaha berkeyakinan bahwa aset The Group’s management believes that deferred
pajak tangguhan yang timbul dari perbedaan temporer tax assets arising from temporary differences can
akan dapat direalisasi pada periode mendatang. Juga, be realized in future periods. Also, management
manajemen berkeyakinan bahwa rugi fiskal tersebut believes that the fiscal loss can be recovered
dapat dipulihkan melalui penghasilan kena pajak pada through taxable income in the next five (5) years.
lima (5) tahun mendatang.
18. BIAYA MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Bunga 97.066.388.738 38.048.881.790 Interest
Biaya listrik 38.281.861.836 23.464.465.831 Electricity expense
Biaya komisi 12.322.296.153 9.202.196.533 Commission expense
Biaya karyawan 8.721.927.304 8.707.380.144 Employee expense
Biaya lindung nilai 4.896.401.178 680.204.023 Hedging costs
Biaya tenaga ahli 2.396.407.644 4.390.426.303 Professional fee expense
Biaya keamanan 1.842.783.511 4.212.224.080 Security expense
Biaya gas 1.289.884.914 392.101.986 Gas expenses
Biaya pemeliharaan lingkungan 560.242.537 971.767.887 Environmental expense
Lain-lain 36.351.281.569 42.241.820.935 Others
Total 203.729.475.384 132.311.469.512 Total
Page 81
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/71 Exhibit E/71
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITIES
Kelompok Usaha memberikan imbalan kerja yang tidak The Group provides unfunded benefits to their
didanai untuk karyawan tetapnya sesuai dengan Peraturan qualified employees in accordance with the Company
Perusahaan dan UU Cipta Kerja No. 11/2020 dan Regulation and UU Cipta Kerja No. 11/2020 and
PP 35/2021. PP 35/2021.
Karena Undang-Undang menentukan rumus tertentu untuk Since the Law sets the formula for determining the
menghitung jumlah minimal imbalan pensiun, pada minimum amount of benefits, in substance, pension
dasarnya program pensiun berdasarkan Undang-Undang plans under the Law represent defined benefit plans.
adalah program imbalan pasti.
Biaya imbalan kerja bersih yang diakui dalam laporan laba The net employee benefits expense recognized in the
rugi dan penghasilan komprehensif lain konsolidasian dan consolidated statement of profit or loss and other
jumlah yang diakui dalam laporan posisi keuangan comprehensive income and the amounts recognized in
konsolidasian sebagai liabilitas imbalan kerja karyawan the consolidated statement of financial position as
pada tanggal dan untuk tahun-tahun yang berakhir pada employee benefits liabilities as of and for the years
31 Desember 2023 dihitung oleh KKA Riana & Rekan, ended December 31, 2023 were determined by KKA
aktuaris independen, dalam laporannya pada tanggal 2 Riana & Rekan, an independent actuary, in its reports
Februari 2024, dengan menggunakan metode “Projected dated February 2, 2024, respectively, using the
Unit Credit”. “Projected Unit Credit” method.
20. UANG MUKA PELANGGAN 20. CUSTOMERS’ DEPOSITS
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Penjualan tanah 440.740.457.063 139.554.712.043 Selling of land
Penjualan ruang perkantoran Selling of office space and
dan rumah toko (ruko) 331.183.161.186 331.464.269.542 shop houses
Penjualan rumah hunian 217.007.555.772 206.580.358.858 Selling of residential houses
Penjualan kawasan industri 43.225.976.051 44.019.817.119 Selling of industrial estate
Lain-lain 2.796.551.094 2.386.730.905 Others
Total 1.034.953.701.166 724.005.888.467 Total
Dikurangi: Bagian jangka pendek ( 1.034.783.191.689) ( 723.842.712.943) Less: Short-term portion
Bagian jangka panjang 170.509.477 163.175.524 Long-term portion
Mutasi uang muka pelanggan adalah sebagai berikut: Movement in customers' deposits are as follows:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Saldo awal 724.005.888.467 728.286.607.289 Beginning balance
Penambahan 474.117.974.115 1.332.303.722.631 Addition
Pengakuan pendapatan ( 163.170.161.416) ( 1.336.584.441.453) Revenue recognized
Saldo akhir 1.034.953.701.166 724.005.888.467 Ending balance
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, pada As of March 31, 2024 and December 31, 2023, this
akun ini terdapat uang muka untuk rumah hunian dari account consists of a deposit for residential house from
personil manajemen kunci sebesar Rp 7.838.329.435. a key management personnel amounting to Rp
7,838,329,435.
Page 82
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/72 Exhibit E/72
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. MODAL SAHAM 21. SHARE CAPITAL
Rincian pemegang saham Perusahaan pada tanggal The composition of the Company’s shareholders as of
31 Maret 2024 dan 31 Desember 2023 berdasarkan catatan March 31, 2024 and December 31, 2023 based on the
yang dibuat oleh PT Datindo Entrycom, Biro Administrasi records of PT Datindo Entrycom, Securities
Efek, adalah sebagai berikut: Administration Agency, is as follows:
Seri A Seri B
(Nilai nominal- (Nilai nominal- Persentase
Rp 500 per Rp 75 per kepemilikan
saham)/ saham)/ (%)/ Modal
Series A Series B Percentage ditempatkan dan
(Par value of (Par Total of disetor penuh/
Rp 500 per value of Rp 75 saham/ ownership Issued and
Pemegang saham share) per share) Total shares (%) fully paid capital Shareholders
Mu Min Ali Gunawan - 4.391.370.788 4.391.370.788 21,09 329.352.809.100 Mu Min Ali Gunawan
Islamic Development Islamic Development
Bank - 2.400.359.372 2.400.359.372 11,53 180.026.952.900 Bank
Saham treasuri - 292.500.000 292.500.000 1,40 21.937.500.000 Treasury shares
Lain-lain (masing Others (each less
-masing di bawah 5%) 711.956.815 13.028.701.394 13.740.658.209 65,98 1.333.131.012.050 than 5%)
Total 711.956.815 20.112.931.554 20.824.888.369 100,00 1.864.448.274.050 Total
Berdasarkan surat manajemen kepada Kepala Eksekutif According to letter from management to Kepala
Pengawas Pasar Modal Otoritas Jasa Keuangan (OJK) Eksekutif Pengawas Pasar Modal Otoritas Jasa
tanggal 18 Maret 2020, Perusahaan akan melakukan Keuangan (OJK) dated March 18, 2020, the Company
pembelian kembali saham Perusahaan. Transaksi ini sesuai will repurchase the Company’s shares. The transaction
dengan Peraturan OJK Nomor: 2/POJK.04/2013 tanggal is in accordance with OJK regulation
23 Agustus 2013 tentang Pembelian Kembali Saham Yang No. 2/POJK.04/2013 dated August 23, 2013 concerning
Dikeluarkan oleh Emiten atau Perusahaan Publik dalam the Repurchase of Emittent Shares or Listed Company
Kondisi Pasar yang Berfluktuasi secara Signifikan dan Surat in Potentially Crisis Market Condition; and OJK
Edaran OJK Nomor: 3/SEOJK.04/2020 tanggal 9 Maret circulation No. 3/SEOJK.04/2020 dated March 9, 2020
2020 tentang Kondisi Lain Sebagai Kondisi Pasar Yang concerning Other Conditions as Potentially Crisis
Berfluktuasi Secara Signifikan Dalam Pelaksanaan Market Condition in regards to the Repurchase of
Pembelian Kembali Saham Yang Dikeluarkan Oleh Emiten Emittent Shares or Listed Company. The Company can
Atau Perusahaan Publik. Perusahaan dapat membeli reacquire its shares at 20% maximum of paid in capital.
kembali sahamnya sampai batas maksimal 20% dari modal In 2020, the Company reacquire 292,500,000 shares at
disetor. Pada tahun 2020, Perusahaan membeli kembali its cost amounting to Rp 47,843,709,726 (with a par
292.500.000 saham dengan harga perolehan sebesar value amounting to Rp 21,937,500,000).
Rp 47.843.709.726 (dengan nilai nominal sebesar
Rp 21.937.500.000).
22. TAMBAHAN MODAL DISETOR 22. ADDITIONAL PAID-IN CAPITAL
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
Selisih penurunan Difference from decrease
nilai nominal saham 212.589.195.242 212.589.195.242 in par value
Biaya emisi saham ( 27.230.260.388) ( 27.230.260.388) Share issuance costs
Perbedaan nilai nominal dan nilai Difference in par value and
pasar yang diterbitkan kepada market value issued to
kreditur dalam rangka creditors due to
restrukturisasi pinjaman ( 72.822.060.900) ( 72.822.060.900) restructuring loan
Tambahan modal disetor Additional paid in capital
dari rights issue 1.056.303.880.975 1.056.303.880.975 from rights issue
Tambahan modal disetor Additional paid in capital
dari pembagian dividen saham 223.883.494.789 223.883.494.789 from stock dividend
Tambahan modal disetor Additional paid in capital
dari tax amnesty 3.344.749.403 3.344.749.403 from tax amnesty
Total 1.396.068.999.121 1.396.068.999.121 Total
Page 83
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/73 Exhibit E/73
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. CADANGAN UMUM 23. GENERAL RESERVE
Undang-undang Perseroan Terbatas Republik Indonesia The Limited Liability Company Law of the Republic of
No. 40/2007, yang dikeluarkan di bulan Agustus 2007, Indonesia No. 40/2007, issued in August 2007, requires
mengharuskan pembentukan cadangan umum dari laba the establishment of a general reserve from net income
bersih sejumlah minimal 20% dari jumlah modal yang amounting to at least 20% of a company’s issued and
ditempatkan dan disetor penuh perusahaan. Cadangan paid-up capital. This general reserve is presented as
umum ini disajikan sebagai saldo laba dicadangkan pada appropriated retained earnings in the consolidated
laporan posisi keuangan konsolidasian. Tidak ada batasan statements of financial position. There is no time limit
waktu untuk membentuk cadangan tersebut. Saldo laba on the establishment of the reserve. The total
yang telah ditentukan penggunaannya sebesar appropriated retained earnings amounted to
Rp 500.000.000 pada tanggal 31 Maret 2024 dan 31 Rp 500,000,000 as of March 31, 2024 and December 31,
Desember 2023. 2023.
24. KEPENTINGAN NON-PENGENDALI 24. NON-CONTROLLING INTERESTS
Kepentingan non-pengendali atas aset bersih Entitas Anak Non-controlling interests in net assets of Subsidiaries
merupakan bagian pemegang saham minoritas atas aset represents the share of minority shareholders in the net
bersih Entitas Anak yang tidak seluruh sahamnya dimiliki assets of Subsidiaries which are not wholly owned by
oleh Perusahaan. the Company.
Rincian kepentingan non-pengendali adalah sebagai Detail of non-controlling interests are as follows:
berikut:
31 Mar/ Mar 31, 31 Des/ Dec 31 ,
2024 2023
PT Kawasan Industri Kendal 1.179.148.348.985 1.161.246.205.122 PT Kawasan Industri Kendal
PT Jababeka Mitrafamili Residen 115.180.735.013 116.727.763.312 PT Jababeka Mitrafamili Residen
PT Jababeka Keihan Residence 93.616.091.378 93.638.251.167 PT Jababeka Keihan Residence
PT Jababeka Creed Residence 25.078.202.075 24.875.409.193 PT Jababeka Creed Residence
PT Jababeka PP Properti 21.857.083.582 20.558.358.236 PT Jababeka PP Properti
PT Nusantara Gas Energi 18.353.011.032 17.913.842.463 PT Nusantara Gas Energi
PT Likuid Nusantara Gas 15.274.833.619 15.803.302.253 PT Likuid Nusantara Gas
PT Jababeka Plaza Indonesia 15.723.088.368 15.714.534.480 PT Jababeka Plaza Indonesia
PT Proteksi Usaha Indonesia 1.301.052.645 1.282.038.728 PT Proteksi Usaha Indonesia
PT Media Membangun Negeri 493.874.439 493.879.536 PT Media Membangun Negeri
PT Rumah Prima Sehat 401.196.604 401.204.005 PT Rumah Prima Sehat
PT Faunaland Tanjung Lesung 122.500.000 122.500.000 PT Faunaland Tanjung Lesung
PT Duta Bandara Banten 11.748.810 11.748.810 PT Duta Bandara Banten
PT Jababeka Longlife City ( 4.298.532.386) ( 4.302.986.434) PT Jababeka Longlife City
Total 1.482.263.234.164 1.464.486.050.871 Total
Berdasarkan akta Notaris Afini Suri S.H, M.K., No. 6 tanggal Based on Notarial Deed of Notary Afini Suri S.H, M.K.,
25 September 2023, PT Kawasan Industri Kendal (KIK) No. 6 dated September 25, 2023, PT Kawasan Industri
membagikan dividen tunai sebesar Rp 259.392.000.000, Kendal (KIK) distributed cash dividend amounted to
masing-masing kepada PT Grahabuana Cikarang (GBC), Entitas Rp 259,392,000,000, to PT Grahabuana Cikarang (GBC),
Anak, sebesar 51% senilai Rp 132.289.920.000 dan Sembcorp Subsidiary for 51% amounted to Rp 132,289,920,000 and
Development Indonesia, Pte, Ltd. sebesar 49% senilai Sembcorp Development Indonesia, Pte, Ltd. for 49%
Rp 127.102.080.000. amounted to Rp 127,102,080,000.
25. (RUGI) LABA PER SAHAM DASAR 25. BASIC (LOSS) EARNINGS PER SHARE
Laba (rugi) per saham dasar dihitung dengan membagi laba Basic earnings (loss) per share is calculated by dividing
(rugi) neto konsolidasian kepada pemilik entitas induk consolidated net profit (loss) attributable to owners of
dengan rata-rata tertimbang jumlah lembar saham biasa the parent company by the weighted average number
yang beredar pada tahun bersangkutan. of ordinary shares outstanding during the related year.
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
(Rugi) laba neto yang diatribusikan Net (loss) profit attributable to
kepada Pemilik Entitas Induk ( 125.444.576.066) 260.550.443.742 Owners of the Parent Company
Rata-rata tertimbang Weighted average
jumlah saham biasa number of ordinary
yang beredar - dasar 20.532.388.369 20.532.388.369 shares outstanding – basic
(Rugi) laba per saham dasar ( 6,11) 12,69 Basic (loss) earnings per share
Page 84
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/74 Exhibit E/74
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PENJUALAN DAN PENDAPATAN JASA 26. SALES AND SERVICE REVENUE
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Penjualan Sales
Tanah matang 106.402.832.000 282.857.581.997 Developed land
Tanah dan rumah 31.619.884.937 33.583.771.827 Land and houses
Apartemen 23.715.437.733 25.831.114.665 Apartment
Ruang perkantoran dan Office spaces and
rumah toko (ruko) 16.787.070.077 10.701.645.208 shop houses
Tanah dan bangunan pabrik 14.874.699.996 5.706.439.998 Land and factory buildings
Pembangkit tenaga listrik 286.021.277.958 240.123.729.122 Power plant
Jasa dan pemeliharaan 101.310.346.066 94.647.980.862 Service and maintenance fees
Dry port 60.622.014.352 44.007.196.423 Dry port
Golf 20.995.714.803 20.097.315.057 Golf
Penyewaan ruang perkantoran, Office spaces, factory
pabrik dan rumah toko (ruko) 15.516.421.191 13.204.945.663 and shop houses rental
Pariwisata 9.837.890.432 6.574.012.141 Tourism
Kondominium 553.897.669 620.934.593 Condominium
Agrobisnis dan konsultasi 317.519.501 419.493.000 Agribusiness and consulting
Total 688.575.006.715 778.376.160.556 Total
Pendapatan penjualan dan jasa berdasarkan waktu Sales and service revenue based on timing of revenue
pengakuan pendapatan adalah sebagai berikut: recognition is as follows:
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Titik waktu 193.399.924.743 358.680.553.695 Point in time
Periode waktu 479.658.660.781 406.490.661.198 Over time
Total 673.058.585.524 765.171.214.893 Total
* Tidak termasuk pendapatan sewa sebesar *Excluding rental income amounting to
Rp 15.516.421.191 dan Rp 13.204.945.663. Rp 15,516,421,191 and Rp 13,204,945,663.
Rincian pelanggan yang melebihi 10% dari jumlah penjualan Detail of customer which exceeded 10% of the
dan pendapatan jasa konsolidasian adalah sebagai berikut: consolidated sales and service revenue is as follows:
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Pelanggan: Customer:
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) 152.959.180.903 159.307.660.308 Negara (Persero)
27. BEBAN POKOK PENJUALAN DAN PENDAPATAN JASA 27. COST OF SALES AND SERVICE REVENUE
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Penjualan Sales
Tanah matang 48.142.427.802 146.224.708.955 Developed land
Tanah dan rumah 19.021.102.112 15.194.419.579 Land and houses
Apartemen 11.691.539.074 13.282.754.724 Apartment
Ruang perkantoran dan Office spaces and
rumah toko (ruko) 3.827.361.739 2.335.130.940 shop houses
Tanah dan bangunan pabrik 5.315.233.595 1.602.189.535 Land and factory buildings
Pembangkit tenaga listrik 230.465.490.067 171.941.369.804 Power plant
Jasa dan pemeliharaan 52.710.395.726 40.139.906.979 Service and maintenance fees
Dry port 30.522.750.238 25.600.726.099 Dry port
Golf 11.864.197.809 10.473.844.485 Golf
Penyewaan ruang perkantoran, Office spaces, factory
pabrik dan rumah toko (ruko) 4.609.635.659 4.747.927.347 and shop houses rental
Pariwisata 7.589.135.553 6.894.707.669 Tourism
Kondominium 416.750.544 335.866.368 Condominium
Agrobisnis dan konsultasi 444.819.551 390.667.401 Agribusiness and consulting
Total 426.620.839.469 439.164.219.885 Total
Page 85
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/75 Exhibit E/75
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN PENJUALAN 28. SELLING EXPENSES
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Promosi dan iklan 12.959.771.094 10.585.154.961 Promotion and advertising
Komisi dan insentif 11.783.161.213 3.116.020.390 Commissions and incentives
Operasional 4.966.260.172 4.196.342.636 Operational
Lain-lain 420.853.158 376.103.138 Others
Total 30.130.045.637 18.273.621.125 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Gaji dan tunjangan karyawan 67.972.332.977 44.723.930.519 Salaries and employee benefits
Perlengkapan dan peralatan kantor 8.770.694.141 9.037.172.680 Office supplies and equipment
Alih daya 6.652.533.528 5.958.184.428 Outsourcing
Penyusutan aset tetap (Catatan 10) 5.031.507.424 5.331.855.202 and equipment (Note 10)
Beban imbalan kerja (Catatan 19) 4.820.379.966 4.810.608.707 Employee benefits expense (Note 19)
Pajak dan perijinan 3.690.529.817 6.547.967.681 Taxes and licenses
Penyusutan aset hak-guna Depreciation of
(Catatan 14) 3.261.585.408 3.352.836.914 right-of-use assets (Note 14)
Jasa tenaga ahli 2.921.337.678 7.445.400.706 Professional fees
Keamanan 2.786.101.077 4.851.406.980 Security
Jasa pemeliharaan 2.323.643.723 1.592.774.317 Maintenance service
Lingkungan 2.316.043.244 2.512.632.376 Environment
Asuransi 2.007.878.313 1.853.257.024 Insurance
Listrik dan air 1.725.123.498 1.397.979.626 Electricity and water
Sewa (Catatan 14) 1.687.064.661 1.671.863.593 Rent (Note 14)
Perjalanan dinas 1.328.095.637 1.632.064.414 Business travel
Hiburan dan representasi 920.617.955 902.479.411 Entertainment and representation
Transportasi 703.213.660 680.908.148 Transportation
Biaya layanan 565.806.908 526.439.607 Service charge
Komunikasi 490.419.008 667.902.508 Communication
Pelatihan 285.937.758 454.710.686 Training
Lain-lain 3.469.439.914 2.730.280.087 Others
Total 123.730.286.295 108.682.655.614 Total
30. PENDAPATAN KEUANGAN 30. FINANCIAL INCOME
Akun ini merupakan pendapatan atas bunga bank, deposito This account refers income consisting of interest from
berjangka, investasi jangka pendek, bunga dari piutang cash in banks, time deposits, short-term investments,
usaha dengan komponen pembiayaan signifikan dan laba interest from trade receivables with significant
nilai pasar atas kontrak forward dengan saldo sebesar financing component and mark to market gain on
Rp 20.815.375.244 dan Rp 16.365.293.445 masing-masing forward contract amounting to Rp 20,815,375,244 and
untuk periode tiga bulan yang berakhir pada tanggal 31 Rp 16,365,293,445 for the three months period ended
Maret 2024 dan 2023. March 31, 2024 and 2023, respectively.
31. BEBAN KEUANGAN 31. FINANCIAL EXPENSES
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Beban bunga 95.972.947.248 94.413.432.516 Interest expense
Amortisasi biaya penerbitan Amortization of issuance costs
Senior notes 3.207.808.651 5.652.608.311 Senior notes
Pinjaman bank 1.571.111.901 1.444.090.721 Bank loan
Biaya bank 347.140.278 335.497.595 Bank charges
Total 101.099.008.078 101.845.629.143 Total
Page 86
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/76 Exhibit E/76
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. BEBAN LAIN-LAIN - NETO 32. OTHER EXPENSES - NET
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Pendapatan atas denda pembayaran 5.893.106.935 1.443.812.393 Income from late payment charges
Pendapatan sewa 813.404.420 830.160.498 Rent income
Laba penjualan investasi (Catatan 8) - 12.545.650.000 Gain from sale of investment (Note 8)
Pendapatan atas biaya lingkungan - 5.992.510 Income from environment fee
Kerugian penurunan nilai dan Impairment losses and
penghapusan piutang - ( 374.275.000) write-off of receivables
(Biaya) pendapatan
pembatalan penjualan ( 617.081.849) 4.059.294.879 Sales cancellation (expense) income
Bagian rugi entitas Share in loss of associate
asosiasi (Catatan 8) ( 1.865.161.796) ( 2.409.961.063) entity (Note 8)
(Rugi) laba selisih kurs ( 123.102.854.506) 190.300.373.948 Foreign exchange (loss) gain
Lain-lain 4.036.031.282 787.431.341 Others
Total ( 114.842.555.514) 207.188.479.506 Total
33. PERJANJIAN DAN KEJADIAN PENTING 33. SIGNIFICANT AGREEMENTS AND EVENTS
a. Pada tanggal 13 Maret 2006, PT Padang Golf Cikarang a. On March 13, 2006, PT Padang Golf Cikarang (PGC),
(PGC), Entitas Anak, mengadakan perjanjian kerjasama a Subsidiary, entered into a joint venture with
dengan Puskopad Akademi Militer (PAM) untuk Puskopad Akademi Militer (PAM) for the
pembangunan dan pengelolaan lapangan golf yang development and management of golf course
terletak di dalam Komplek Akademi Militer di Magelang, located in Komplek Akademi Militer, Magelang,
Jawa Tengah, di atas tanah seluas sekitar 368.905 meter West Java, with an area of 368,905 square meters.
persegi. Perjanjian tersebut efektif selama 25 (dua The agreement is effective for 25 (twenty five)
puluh lima) tahun dan dapat diperpanjang atas years and can be extended upon the agreement of
persetujuan kedua belah pihak. both parties.
b. Pada tanggal 3 Agustus 2007, PT Bekasi Power (BP), b. On August 3, 2007, PT Bekasi Power (BP), a
Entitas Anak, mengadakan Perjanjian Jual Beli dan Subsidiary, entered into an Agreement of Gas Sales
Penyaluran Gas (“Perjanjian”) dengan PT Perusahaan Purchase and Distribution (“Agreement”) with
Gas Negara (Persero) Tbk (PGN) untuk menjual, PT Perusahaan Gas Negara (Persero) Tbk (PGN) to
membeli dan menyalurkan gas. Selama jangka waktu sell, purchase and distribute gas. During the period
Perjanjian, BP diwajibkan untuk menyediakan jaminan of Agreement, BP should provide payment
pembayaran dalam bentuk Stand By Letter of Credit guarantee in the form of Stand By Letter of Credit
(“SBLC”) dengan beberapa ketentuan. Jaminan (“SBLC”) with several conditions. This payment
pembayaran berlaku untuk jangka waktu 12 (dua belas) guarantee is valid for 12 (twelve) months since the
bulan sejak tanggal penerbitannya. Perjanjian ini date of issuance. This Agreement is valid for
berlaku untuk jangka waktu 5 (lima) tahun kontrak 5 (five) years contract since August 1, 2008 or
dihitung sejak tanggal 1 Agustus 2008 atau tanggal lain another date agreed by both parties based on the
yang disepakati para pihak berdasarkan Berita Acara Gas Distribution Memo and will end after 5 (five)
Penyaluran Gas dan akan berakhir setelah 5 (lima) tahun years contract or February 28, 2014. On
kontrak atau 28 Februari 2014. Pada tanggal December 21, 2021, BP and PGN make an
21 Desember 2021, BP dan PGN mengadakan amendment to their agreement that changed the
amendemen perjanjian yang mengubah skema payment scheme of BP into prepayments for their
pembayaran BP menjadi prabayar untuk kewajibannya. obligations. The Agreement has been extended
Perjanjian ini telah diperpanjang beberapa kali, several times, the latest extension is until 2028.
perpanjangan terakhir sampai dengan 2028.
Page 87
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/77 Exhibit E/77
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN DAN KEJADIAN PENTING (Lanjutan) 33. SIGNIFICANT AGREEMENTS AND EVENTS (Continued)
c. Pada tanggal 7 April 2008, BP mengadakan Perjanjian c. On April 7, 2008, BP entered into an Agreement of
Jual Beli dan Penyaluran Gas (“Perjanjian”) dengan Gas Sales Purchase and Distribution (“Agreement”)
PT Bayu Buana Gemilang (BBG) untuk menjual, membeli with PT Bayu Buana Gemilang (BBG) to sell,
dan menyalurkan gas. Selama jangka waktu perjanjian, purchase and distribute gas. During the period of
BP diwajibkan untuk menyediakan jaminan pembayaran Agreement, BP is required to provide payment
dalam bentuk Stand By Letter of Credit (“SBLC”) deposit in Stand By Letter of Credit (“SBLC”) with
dengan beberapa ketentuan. Jaminan pembayaran several conditions. This payment deposit will be in
berlaku untuk jangka waktu 12 (dua belas) bulan sejak effect for 12 (twelve) months since the date of
tanggal penerbitannya. Perjanjian ini berlaku efektif issuance. The Agreement is effective since the
terhitung sejak ditandatanganinya Perjanjian ini dan signing, and will end after 7 (seven) years contract
akan berakhir setelah 7 (tujuh) tahun kontrak dihitung and can be extended upon the agreement of both
sejak tanggal dimulai serta dapat diperpanjang parties. On March 9, 2018, BP and BBG agreed to
berdasarkan kesepakatan para pihak. Pada tanggal extend the Agreement until January 5, 2033. On
9 Maret 2018, BP dan BBG sepakat untuk October 19, 2021, BP and BBG changed the volume
memperpanjang Perjanjian sampai dengan tanggal delivered and gas price.
5 Januari 2033. Pada tanggal 19 Oktober 2021, BP dan
BBG mengubah volume penyerahan dan harga gas.
d. Pada tanggal 25 Januari 2008, BP menandatangani d. On January 25, 2008, BP entered into a Gas
Perjanjian Kerjasama Kompresi Gas dengan Compression Cooperation Agreement with
PT Margaseta Utama (MU) dimana MU akan menaikkan PT Margaseta Utama (MU) in which MU would
tekanan gas dari tekanan 8 (delapan) Bar menjadi increase the gas pressure from the pressure of
22 (dua puluh dua) Bar untuk memenuhi kebutuhan 8 (eight) Bar to 22 (twenty two) Bar to supply the
operasi turbin generator di pembangkit tenaga listrik operation of power plants turbine generators owned
milik BP. Perjanjian tersebut berlaku selama 15 (lima by BP. The Agreement is effective for
belas) tahun dihitung sejak mulai beroperasinya 15 (fifteen) years which started from the
kompresor dan dapat diperpanjang sesuai dengan commencement of operation of compressor and can
kesepakatan para pihak. Pada tanggal 1 November be extended upon the agreement of both parties.
2019, BP dan MU sepakat untuk memperpanjang On November 1, 2019, BP and MU agreed to excend
Perjanjian sampai dengan Oktober 2032. the Agreement until October 2032.
e. Pada tanggal 24 Februari 2011, BP menandatangani e. On February 24, 2011, BP and PT Perusahaan Listrik
Perjanjian Kerjasama Pembelian dan Penjualan Tenaga Negara (PLN) agreed and entered into the Sale and
Listrik (“Perjanjian”) dengan PT Perusahaan Listrik Purchase Electricity Cooperation Agreement
Negara (Persero) (PLN). Berdasarkan Perjanjian ini, BP (“Agreement”). Based on this Agreement, BP will
akan menyediakan Daya Mampu Neto kepada PLN yang provide Net Power Capability to PLN which is
berasal dari seluruh sistem Pembangkit Listrik Tenaga sourced from all systems in Gas and Steam Power
Gas dan Uap (combined cycle) (PLTGU) milik BP dengan Plant (combined cycle) (PLTGU) owned by BP in net
kapasitas bersih sebesar 118,8 MegaWatt (MW). capacity totaling 118.8 MegaWatt (MW). This
Perjanjian ini berlaku efektif dalam jangka waktu sejak Agreement has an effective date from the date of
tanggal pendanaan dan berakhir 20 (dua puluh) tahun funding and will be over in 20 (twenty) years from
dari Tanggal Operasi Komersial kecuali diakhiri lebih Commercial Operation Date, except terminated
awal sesuai dengan ketentuan dalam Perjanjian. earlier according to the Agreement. Commercial
Tanggal Operasi Komersial adalah hari setelah fasilitas Operation Date is the day after passing the
lulus uji coba operasi sesuai dengan prosedur-prosedur operation test facility in accordance with testing
pengujian, yang terjadi pada 5 Januari 2013. procedures, which occurred on January 5, 2013.
f. Pada awal tahun 2018, PLN melalui Pusat Pengaturan f. In early 2018, PLN through Pusat Pengaturan Beban
Beban (P2B) Jawa Bali menerbitkan status reserve (P2B) Jawa Bali, issued a reserve shutdown status to
shutdown kepada BP yang berarti BP diminta untuk BP which means BP is required to distribute 0 (zero)
menyalurkan 0 (nol) kilowatt (KWh) ke PLN sehingga BP kilowatt (KWh) to PLN so that BP is treated as a cold
diperlakukan sebagai cadangan dingin oleh PLN. Pada reserve by PLN. By the end of March 2018, BP
akhir Maret 2018, BP kembali melakukan penjualan resumed the sale of electricity to PLN until now.
listrik ke PLN hingga sekarang. Sepanjang tahun 2022 Throughout 2022 and 2023, BP encountered only
dan 2023, BP hanya mengalami beberapa kali kejadian occasional instances of shutdowns.
shutdown.
Page 88
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/78 Exhibit E/78
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN DAN KEJADIAN PENTING (Lanjutan) 33. SIGNIFICANT AGREEMENTS AND EVENTS (Continued)
Meskipun mengalami shutdown, berdasarkan Perjanjian antara Despite the shutdowns, based on the Agreement between
BP dan PLN, BP akan terus menerima pembayaran dari PLN BP and PLN, BP will still receive payment from PLN with
dengan skema take or pay untuk kesiapan dan ketersediaan take or pay scheme for readiness and availability of BP’s
pembangkit listrik BP atas biaya kapasitas PLTGU. Dalam power plant at the cost of PLTGU capacity. In the take or
skema take or pay, komponen yang diperhitungkan sebagai pay scheme, the components calculated as the basis for
dasar penagihan pembayaran kapasitas yaitu komponen biaya the billing of capacity payments are the components of the
investasi dan komponen biaya operasi dan perawatan tetap investment cost and fixed operating and maintenance cost
yang mewakili pembayaran untuk Daya Mampu Kapasitas Neto. that represent payment for the Net Power Capacity. As a
Sebagai syaratnya, BP harus selalu menjaga kesiapan condition, BP should always maintain the availability of its
(availability) pembangkit listriknya setiap saat sesuai dengan power plant in accordance with operational plan and
rencana operasional dan permintaan dispatch dari P2B dispatch request from P2B including maintaining gas
termasuk menjaga ketersediaan gas dari penyedia gas yang availability from gas provider required for power plant
diperlukan untuk operasi pembangkit listrik. Sampai saat ini operation. Up to now, BP always meets the terms and
BP selalu memenuhi syarat dan kondisi yang dibutuhkan agar conditions needed to be able to issue invoice to PLN. The
dapat melakukan penagihan ke PLN. Dampak atas shutdown ini shutdowns decrease BP’s revenue but the gross profit
adalah pendapatan BP akan menurun secara signifikan namun remained intact hence BP can still cover the operational
laba bruto tetap terjaga sehingga BP tetap dapat menutupi expenses.
beban operasional.
34. INFORMASI SEGMEN 34. SEGMENT INFORMATION
Untuk kepentingan manajemen, Kelompok Usaha digolongkan For management purposes, the Group is organized into
menjadi unit usaha berdasarkan produk dan jasa dan memiliki business units based on their products and services and
lima segmen operasi yang dilaporkan sebagai berikut: have five reportable operating segments as follows:
Segmen Real Estat Real Estate Segment
Segmen real estat melakukan kegiatan usaha utama dalam bidang Real estate segment is mainly involved in the development and
kawasan industri berikut seluruh sarana penunjangnya dalam arti sale of industrial estates and related facilities and services
kata yang seluas-luasnya antara lain pembangunan perumahan, including, among others, residential estate, apartments,
apartemen, perkantoran, pertokoan, pembangunan dan instalasi office buildings, shopping centers, development and
pengelolaan air bersih, limbah, telepon dan listrik serta sarana- installation of water treatment plants, waste water
sarana lain yang diperlukan dalam menunjang pengelolaan treatment, telephone, electricity and other facilities to
kawasan industri, juga termasuk diantaranya penyediaan fasilitas- support the industrial estate, included providing sports and
fasilitas olahraga dan rekreasi di lingkungan kawasan industri, recreational facilities, and also exports and imports of goods
ekspor dan impor barang-barang yang diperlukan bagi usaha-usaha for businesses relating to the development and management
yang berkaitan dengan pengembangan dan pengelolaan kawasan of the industrial estate.
industri.
Segmen Golf Golf Segment
Segmen golf melakukan kegiatan usaha di bidang pembangunan Golf segment is mainly involved in the development and
dan pengelolaan lapangan golf, club house, fasilitas rekreasi dan management of the golf course, club house, recreation and
olahraga berikut sarana penunjangnya. sports facilities following the supporting facilities.
Segmen Jasa dan Pemeliharaan Service and Maintenance Segment
Segmen jasa dan pemeliharaan terutama melakukan kegiatan Service and maintenance segment is mainly involved in the
usaha di bidang pembangunan dan pengelolaan infrastruktur development and infrastructure management of industrial
kawasan industri, hotel, kawasan perumahan serta pembangunan estates, hotel, residential estate and the development and
dan pengelolaan infrastruktur umum. management of public infrastructure.
Segmen Pembangkit Tenaga Listrik Power Plant Segment
Segmen pembangkit tenaga listrik melakukan kegiatan usaha di Power plant segment is mainly involved in the development of
bidang pembangkit listrik termasuk pengelolaan, memasok dan power plant including managing, supplying and distributing
mendistribusikan energi dan memberikan jasa pelayanan serta energy and providing energy management services to third
manajemen energi kepada pihak ketiga. parties.
Segmen Pariwisata Tourism Segment
Segmen pariwisata melakukan kegiatan usaha di bidang objek Tourism segment is mainly involved in the tourism object,
wisata, hotel wisata, kawasan wisata dan pusat pendidikan dan tourism hotel, tourism estate and education and tourism
latihan pariwisata. training center.
Page 89
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/79 Exhibit E/79
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha Business Segment
Tabel berikut ini menyajikan informasi pendapatan dan laba dan aset dan liabilitas The following table presents revenue and profit, and certain asset and liability
tertentu sehubungan dengan segmen usaha Kelompok Usaha: information regarding the Group’s business segments:
31 Mar/ Mar 31 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa 212.597.413.891 20.995.714.803 166.927.136.276 287.677.674.997 14.463.514.353 ( 14.086.447.605) 688.575.006.715 revenue
Beban pokok penjualan Cost of sales and
dan pendapatan jasa 93.885.357.758 12.292.863.398 89.306.164.981 231.972.119.527 11.492.986.409 ( 12.328.652.604) 426.620.839.469 service revenue
Laba bruto 118.712.056.133 8.702.851.405 77.620.971.295 55.705.555.470 2.970.527.944 ( 1.757.795.001) 261.954.167.246 Gross profit
Beban penjualan ( 28.653.696.981) ( 453.865.121) ( 509.633.648) ( 129.479.243) ( 411.942.073) 28.571.429 ( 30.130.045.637) Selling expenses
Beban General and
umum dan administrative
administrasi ( 60.686.275.657) ( 7.297.119.089) ( 31.651.220.178) ( 11.480.201.015) ( 14.757.990.557) 2.142.520.201 ( 123.730.286.295) expenses
Pendapatan keuangan 26.181.885.655 179.174.214 1.717.084.328 437.893.798 85.491.890 ( 7.786.154.641) 20.815.375.244 Financial income
Beban keuangan ( 83.802.164.652) ( 361.754.978) ( 7.874.591.089) ( 16.936.035.248) ( 44.533.510) 7.920.071.399 ( 101.099.008.078) Financial expenses
Beban pajak final ( 5.003.856.569) ( 18.595.032) ( 1.312.060.004) - ( 422.716.658) - ( 6.757.228.263) Final tax expense
Beban Other
lain-lain - Neto ( 24.882.992.286) 91.283.403 12.920.517.352 ( 26.885.147.624) ( 723.058.282) ( 75.363.158.077) ( 114.842.555.514) expenses - Net
(Rugi) laba sebelum (beban) (Loss) profit before
manfaat pajak income tax
penghasilan ( 58.135.044.357) 841.974.802 50.911.068.056 712.586.138 ( 13.304.221.246) ( 74.815.944.690) ( 93.789.581.297) (expense) benefit
(Beban) manfaat Income tax
pajak penghasilan (expense) benefit
- Neto ( 1.211.815.708) ( 226.388.360) ( 10.292.815.522) ( 2.146.791.886) - - ( 13.877.811.476) – Net
(Rugi) laba neto Net (loss) profit for
periode berjalan ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 74.815.944.690) ( 107.667.392.773) the period
Penghasilan Other comprehensive
komprehensif lain - - - - - - - income
(Rugi) penghasilan Net comprehensive
komprehensif neto ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 74.815.944.690) ( 107.667.392.773) (loss) income
Page 90
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/80 Exhibit E/80
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
(Rugi) laba neto yang Net (loss) profit
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 92.593.127.983) ( 125.444.576.066) parent company
Kepentingan non- Non-controlling
pengendali 17.777.183.293 17.777.183.293 interests
Total ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 74.815.944.690) ( 107.667.392.773) Total
(Rugi) penghasilan
komprehensif neto Net comprehensive
yang dapat (loss) income
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 92.593.127.983) ( 125.444.576.066) parent company
Kepentingan non- Non-controlling
pengendali - - - - - 17.777.183.293 17.777.183.293 interests
Total ( 59.346.860.065) 615.586.442 40.618.252.534 ( 1.434.205.748) ( 13.304.221.246) ( 74.815.944.690) ( 107.667.392.773) Total
Pengeluaran modal 12.849.099.828 265.020.796 31.846.971.086 10.084.843.988 365.209.040 - 55.411.144.738 Capital expenditures
Penyusutan dan Depreciation and
amortisasi 19.537.116.261 1.150.174.249 8.540.094.916 17.994.198.311 1.215.981.139 ( 498.713.388) 47.938.851.488 amortization
Amortisasi biaya Amortization of
penerbitan 3.679.486.096 - 1.099.434.456 - - - 4.778.920.552 issuance cost
Informasi lainnya Other information
Segmen aset 20.151.317.072.562 117.212.593.726 1.666.726.313.136 1.696.939.100.537 1.158.456.603.592 - 24.790.651.683.553 Segment assets
Eliminasi aset Elimination of
antar inter-segment
segmen ( 10.407.743.635.360) ( 133.935.063) ( 785.101.881.586) ( 78.040.046.158) ( 35.371.542.628) - ( 11.306.391.040.795) assets
Neto 9.743.573.437.202 117.078.658.663 881.624.431.550 1.618.899.054.379 1.123.085.060.964 - 13.484.260.642.758 Net
Segmen liabilitas 5.209.896.989.672 48.248.242.808 495.151.262.520 1.417.418.200.167 261.967.153.044 - 7.432.681.848.211 Segment liabilities
Eliminasi liabilitas Elimination of
antar inter-segment
segmen ( 720.940.069.360) ( 1.048.605.035) ( 47.085.577.299) ( 300.500.000) ( 2.756.297.406) - ( 772.131.049.100) liabilities
Neto 4.488.956.920.312 47.199.637.773 448.065.685.221 1.417.117.700.167 259.210.855.638 - 6.660.550.799.111 Net
Page 91
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/81 Exhibit E/81
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa 374.385.499.361 20.097.315.057 141.548.022.850 241.484.273.357 9.567.525.572 ( 8.706.475.641) 778.376.160.556 revenue
Beban pokok penjualan Cost of sales and
dan pendapatan jasa 182.383.651.249 10.779.510.073 68.256.713.362 173.811.307.358 9.424.839.572 ( 5.491.801.729) 439.164.219.885 service revenue
Laba bruto 192.001.848.112 9.317.804.984 73.291.309.488 67.672.965.999 142.686.000 ( 3.214.673.912) 339.211.940.671 Gross profit
Beban penjualan ( 17.172.263.643) ( 402.742.785) ( 275.174.717) ( 167.426.530) ( 392.605.082) 136.591.632 ( 18.273.621.125) Selling expenses
Beban General and
umum dan administrative
administrasi ( 59.442.208.962) ( 5.979.490.372) ( 22.503.277.291) ( 11.032.086.025) ( 11.871.645.011) 2.146.052.047 ( 108.682.655.614) expenses
Pendapatan keuangan 30.817.664.043 210.328.866 ( 4.118.737.613) 470.427.852 88.970.596 ( 11.103.360.299) 16.365.293.445 Financial income
Beban keuangan ( 88.219.356.285) ( 375.863.846) ( 8.739.156.771) ( 18.299.465.845) ( 62.542.881) 13.850.756.485 ( 101.845.629.143) Financial expenses
Beban pajak final ( 6.216.533.122) ( 25.344.116) ( 358.605.392) - ( 496.562.037) - ( 7.097.044.667) Final tax expense
Beban Other
lain-lain - Neto 409.463.693.421 ( 249.570.149) 115.924.637.632 55.883.086.413 ( 29.803.989) ( 373.803.563.822) 207.188.479.506 expenses - Net
Laba sebelum (beban) Profit before
manfaat pajak income tax
penghasilan 461.232.843.564 2.495.122.582 153.220.995.336 94.527.501.864 ( 12.621.502.404) ( 371.988.197.869) 326.866.763.073 (expense) benefit
(Beban) manfaat Income tax
pajak penghasilan (expense) benefit
- Neto 576.673.682 ( 636.554.200) ( 3.119.535.245) ( 1.395.616.621) - - ( 4.575.032.384) – Net
Laba (rugi) neto Net profit (loss) for
periode berjalan 461.809.517.246 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 371.988.197.869) 322.291.730.689 the period
Penghasilan Other comprehensive
komprehensif lain 6.444.503.220 - - - - - 6.444.503.220 income
Penghasilan (rugi) Net comprehensive
komprehensif neto 468.254.020.466 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 371.988.197.869) 328.736.233.909 income (loss)
Page 92
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/82 Exhibit E/82
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Laba (rugi) neto yang Net profit (loss)
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 461.809.517.246 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 433.729.484.816) 260.550.443.742 parent company
Kepentingan non- Non-controlling
pengendali 61.741.286.947 61.741.286.947 interests
Total 461.809.517.246 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 371.988.197.869) 322.291.730.689 Total
Penghasilan (rugi)
komprehensif neto Net comprehensive
yang dapat income (loss)
diatribusikan kepada: attributable to:
Pemilik entitas Owners of the
induk 468.254.020.466 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 433.729.484.816) 266.994.946.962 parent company
Kepentingan non- Non-controlling
pengendali - - - - - 61.741.286.947 61.741.286.947 interests
Total 468.254.020.466 1.858.568.382 150.101.460.091 93.131.885.243 ( 12.621.502.404) ( 371.988.197.869) 328.736.233.909 Total
Pengeluaran modal 8.678.587.329 433.129.218 16.534.366.761 2.869.084.208 1.425.105.698 - 29.940.273.214 Capital expenditures
Penyusutan dan Depreciation and
amortisasi 19.317.147.364 1.042.678.433 7.227.360.164 17.629.926.985 1.172.500.828 ( 529.288.770) 45.860.325.004 amortization
Amortisasi biaya Amortization of
penerbitan dan issuance cost and
beban penukaran 5.652.608.311 - - - - - 5.652.608.311 exchange expense
Informasi lainnya Other information
Segmen aset 21.123.820.825.849 112.737.503.292 2.389.820.706.859 1.587.671.857.574 1.167.771.376.128 - 26.381.822.269.702 Segment assets
Eliminasi aset Elimination of
antar inter-segment
segmen ( 12.176.122.890.409) ( 201.365.590) ( 1.181.071.386.261) ( 44.773.207.187) ( 40.177.092.450) - ( 13.442.345.941.897) assets
Neto 8.947.697.935.440 112.536.137.702 1.208.749.320.598 1.542.898.650.387 1.127.594.283.678 - 12.939.476.327.805 Net
Segmen liabilitas 6.003.181.131.524 45.998.743.784 1.461.589.932.984 1.417.957.562.771 245.321.405.466 - 9.174.048.776.529 Segment liabilities
Eliminasi liabilitas Elimination of
antar inter-segment
segmen ( 2.997.342.484.123) ( 896.683.626) ( 81.945.523.054) ( 99.000.000) ( 5.113.627.498) - ( 3.085.397.318.301) liabilities
Neto 3.005.838.647.401 45.102.060.158 1.379.644.409.930 1.417.858.562.771 240.207.777.968 - 6.088.651.458.228 Net
Page 93
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/83 Exhibit E/83
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
Seluruh aset Kelompok Usaha berlokasi di Indonesia dan Belanda. Tabel berikut All of the Group’s assets are located in Indonesia and the Netherlands. The following
menyajikan penjualan kepada pelanggan berdasarkan lokasi geografis pelanggan: table presents sales to customers based on the geographical location of the customers:
31 Mar/ Mar 31 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa revenue
Cikarang 111.228.581.891 17.718.538.634 154.287.960.062 232.091.967.259 10.166.063.216 ( 14.086.447.605) 511.406.663.457 Cikarang
Pandeglang 1.519.000.000 - - - 4.150.217.303 - 5.669.217.303 Pandeglang
Morotai - - - - 147.233.834 - 147.233.834 Morotai
Kendal 99.849.832.000 - 12.639.176.214 55.585.707.738 - - 168.074.715.952 Kendal
Lain-lain - 3.277.176.169 - - - - 3.277.176.169 Others
Total 212.597.413.891 20.995.714.803 166.927.136.276 287.677.674.997 14.463.514.353 ( 14.086.447.605) 688.575.006.715 Total
Informasi lainnya Other information
Segmen aset Segment assets
Cikarang 17.251.432.936.215 103.283.065.898 1.665.547.712.136 1.560.578.158.841 52.488.182.186 - 20.633.330.055.276 Cikarang
Pandeglang - - 1.178.601.000 100.000.000 952.371.587.095 - 953.650.188.095 Pandeglang
Morotai - - - - 153.596.834.311 - 153.596.834.311 Morotai
Kendal 2.896.766.273.859 - - 136.260.941.696 - - 3.033.027.215.555 Kendal
Lain-lain 3.117.862.488 13.929.527.828 - - - - 17.047.390.316 Others
Total 20.151.317.072.562 117.212.593.726 1.666.726.313.136 1.696.939.100.537 1.158.456.603.592 - 24.790.651.683.553 Total
Elimination of
Eliminasi aset inter-segment
antar segmen assets
Cikarang ( 10.407.743.635.360) ( 133.935.063) ( 785.101.881.586) ( 78.040.046.158) - - ( 11.271.019.498.167) Cikarang
Pandeglang - - - - ( 35.371.542.628) - ( 35.371.542.628) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Lain-lain - - - - - - - Others
Total ( 10.407.743.635.360) ( 133.935.063) ( 785.101.881.586) ( 78.040.046.158) ( 35.371.542.628) - ( 11.306.391.040.795) Total
Neto Net
Cikarang 6.843.689.300.855 103.149.130.835 880.445.830.550 1.482.538.112.683 52.488.182.186 - 9.362.310.557.109 Cikarang
Pandeglang - - 1.178.601.000 100.000.000 917.000.044.467 - 918.278.645.467 Pandeglang
Morotai - - - - 153.596.834.311 - 153.596.834.311 Morotai
Kendal 2.896.766.273.859 - - 136.260.941.696 - - 3.033.027.215.555 Kendal
Lain-lain 3.117.862.488 13.929.527.828 - - - - 17.047.390.316 Others
Total 9.743.573.437.202 117.078.658.663 881.624.431.550 1.618.899.054.379 1.123.085.060.964 - 13.484.260.642.758 Total
Page 94
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/84 Exhibit E/84
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 4
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Segmen liabilitas Segment liabilities
Cikarang 4.723.387.220.886 40.651.247.458 495.147.542.520 1.358.505.364.434 36.716.765.650 - 6.654.408.140.948 Cikarang
Pandeglang - - 3.720.000 - 134.705.364.551 - 134.709.084.551 Pandeglang
Morotai - - - - 90.545.022.843 - 90.545.022.843 Morotai
Kendal 486.509.768.786 - - 58.912.835.733 - - 545.422.604.519 Kendal
Lain-lain - 7.596.995.350 - - - - 7.596.995.350 Others
Total 5.209.896.989.672 48.248.242.808 495.151.262.520 1.417.418.200.167 261.967.153.044 - 7.432.681.848.211 Total
Elimination of
Eliminasi liabilitas inter-segment
antar segmen liabilities
Cikarang ( 720.940.069.360) ( 1.048.605.035) ( 47.085.577.299) ( 300.500.000) - - ( 769.374.751.694) Cikarang
Pandeglang - - - - ( 2.756.297.406) - ( 2.756.297.406) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Lain-lain - - - - - - - Others
Total ( 720.940.069.360) ( 1.048.605.035) ( 47.085.577.299) ( 300.500.000) ( 2.756.297.406) - ( 772.131.049.100) Total
Neto Net
Cikarang 4.002.447.151.526 39.602.642.423 448.061.965.221 1.358.204.864.434 36.716.765.650 - 5.885.033.389.254 Cikarang
Pandeglang - - 3.720.000 - 131.949.067.145 - 131.952.787.145 Pandeglang
Morotai - - - - 90.545.022.843 - 90.545.022.843 Morotai
Kendal 486.509.768.786 - - 58.912.835.733 - - 545.422.604.519 Kendal
Lain-lain - 7.596.995.350 - - - - 7.596.995.350 Others
Total 4.488.956.920.312 47.199.637.773 448.065.685.221 1.417.117.700.167 259.210.855.638 - 6.660.550.799.111 Total
Pengeluaran Capital
modal expenditures
Cikarang 637.682.868 234.646.796 31.846.971.086 800.256.025 302.840.400 - 33.822.397.175 Cikarang
Pandeglang - - - - 55.264.640 - 55.264.640 Pandeglang
Morotai - - - - 7.104.000 - 7.104.000 Morotai
Kendal 12.211.416.960 - - 9.284.587.963 - - 21.496.004.923 Kendal
Lain-lain - 30.374.000 - - - - 30.374.000 Others
Total 12.849.099.828 265.020.796 31.846.971.086 10.084.843.988 365.209.040 - 55.411.144.738 Total
Page 95
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/85 Exhibit E/85
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Penjualan dan Sales and service
pendapatan jasa revenue
Cikarang 93.547.487.361 16.225.875.554 133.417.609.666 221.534.804.005 7.184.688.173 ( 8.706.475.641) 463.203.989.118 Cikarang
Pandeglang 9.015.230.000 - - - 2.296.017.811 - 11.311.247.811 Pandeglang
Morotai - - - - 86.819.588 - 86.819.588 Morotai
Kendal 271.822.782.000 - 8.130.413.184 19.949.469.352 - - 299.902.664.536 Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - 3.871.439.503 - - - - 3.871.439.503 Others
Total 374.385.499.361 20.097.315.057 141.548.022.850 241.484.273.357 9.567.525.572 ( 8.706.475.641) 778.376.160.556 Total
Informasi lainnya Other information
Segmen aset Segment assets
Cikarang 18.321.313.861.623 97.195.514.775 2.321.041.297.816 1.518.322.559.836 45.009.862.803 - 22.302.883.096.853 Cikarang
Pandeglang - - 1.224.981.000 100.000.000 967.021.807.711 - 968.346.788.711 Pandeglang
Morotai - - - - 155.739.705.614 - 155.739.705.614 Morotai
Kendal 2.523.261.927.407 - - 69.249.297.738 - - 2.592.511.225.145 Kendal
Amsterdam 276.113.161.161 - - - - - 276.113.161.161 Amsterdam
Lain-lain 3.131.875.658 15.541.988.517 67.554.428.043 - - - 86.228.292.218 Others
Total 21.123.820.825.849 112.737.503.292 2.389.820.706.859 1.587.671.857.574 1.167.771.376.128 - 26.381.822.269.702 Total
Elimination of
Eliminasi aset inter-segment
antar segmen assets
Cikarang ( 12.176.122.890.409) ( 201.365.590) ( 1.181.071.386.261) ( 44.773.207.187) - - ( 13.402.168.849.447) Cikarang
Pandeglang - - - - ( 40.177.092.450) - ( 40.177.092.450) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - - - - - - - Others
Total ( 12.176.122.890.409) ( 201.365.590) ( 1.181.071.386.261) ( 44.773.207.187) ( 40.177.092.450) - ( 13.442.345.941.897) Total
Neto Net
Cikarang 6.145.190.971.214 96.994.149.185 1.139.969.911.555 1.473.549.352.649 45.009.862.803 - 8.900.714.247.406 Cikarang
Pandeglang - - 1.224.981.000 100.000.000 926.844.715.261 - 928.169.696.261 Pandeglang
Morotai - - - - 155.739.705.614 - 155.739.705.614 Morotai
Kendal 2.523.261.927.407 - - 69.249.297.738 - - 2.592.511.225.145 Kendal
Amsterdam 276.113.161.161 - - - - - 276.113.161.161 Amsterdam
Lain-lain 3.131.875.658 15.541.988.517 67.554.428.043 - - - 86.228.292.218 Others
Total 8.947.697.935.440 112.536.137.702 1.208.749.320.598 1.542.898.650.387 1.127.594.283.678 - 12.939.476.327.805 Total
Page 96
The original interim consolidated financial statements included herein are
in Indonesian language
Ekshibit E/86 Exhibit E/86
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED MARCH 31, 2024
31 MARET 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
34. INFORMASI SEGMEN (Lanjutan) 34. SEGMENT INFORMATION (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
31 Mar/ Mar 31 , 2 0 2 3
Jasa dan Pembangkit
pemeliharaan/ tenaga
Real estat/ Golf/ Service and listrik/ Pariwisata/ Eliminasi/ Total/
Real estate Golf maintenance Power plant Tourism Elimination Total
Segmen liabilitas Segment liabilities
Cikarang 5.347.064.260.236 37.655.977.368 1.461.565.477.984 1.393.228.848.509 32.781.898.627 - 8.272.296.462.724 Cikarang
Pandeglang - - 16.800.000 - 133.327.963.721 - 133.344.763.721 Pandeglang
Morotai - - - - 79.211.543.118 - 79.211.543.118 Morotai
Kendal 229.508.297.117 - - 24.728.714.262 - - 254.237.011.379 Kendal
Amsterdam 426.608.574.171 - - - - - 426.608.574.171 Amsterdam
Lain-lain - 8.342.766.416 7.655.000 - - - 8.350.421.416 Others
Total 6.003.181.131.524 45.998.743.784 1.461.589.932.984 1.417.957.562.771 245.321.405.466 - 9.174.048.776.529 Total
Elimination of
Eliminasi liabilitas inter-segment
antar segmen liabilities
Cikarang ( 2.997.342.484.123) ( 896.683.626) ( 81.945.523.054) ( 99.000.000) - - ( 3.080.283.690.803) Cikarang
Pandeglang - - - - ( 5.113.627.498) - ( 5.113.627.498) Pandeglang
Morotai - - - - - - - Morotai
Kendal - - - - - - - Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - - - - - - - Others
Total ( 2.997.342.484.123) ( 896.683.626) ( 81.945.523.054) ( 99.000.000) ( 5.113.627.498) - ( 3.085.397.318.301) Total
Neto Net
Cikarang 2.349.721.776.113 36.759.293.742 1.379.619.954.930 1.393.129.848.509 32.781.898.627 - 5.192.012.771.921 Cikarang
Pandeglang - - 16.800.000 - 128.214.336.223 - 128.231.136.223 Pandeglang
Morotai - - - - 79.211.543.118 - 79.211.543.118 Morotai
Kendal 229.508.297.117 - - 24.728.714.262 - - 254.237.011.379 Kendal
Amsterdam 426.608.574.171 - - - - - 426.608.574.171 Amsterdam
Lain-lain - 8.342.766.416 7.655.000 - - - 8.350.421.416 Others
Total 3.005.838.647.401 45.102.060.158 1.379.644.409.930 1.417.858.562.771 240.207.777.968 - 6.088.651.458.228 Total
Pengeluaran Capital
modal expenditures
Cikarang 705.125.555 181.332.075 13.957.856.761 674.130.514 2.484.425.035 - 18.002.869.940 Cikarang
Pandeglang - - - - - - - Pandeglang
Morotai - - - - 100.670.663 - 100.670.663 Morotai
Kendal 7.973.461.774 - - 2.194.953.694 - - 10.168.415.468 Kendal
Amsterdam - - - - - - - Amsterdam
Lain-lain - 251.797.143 1.416.520.000 - - - 1.668.317.143 Others
Total 8.678.587.329 433.129.218 15.374.376.761 2.869.084.208 2.585.095.698 - 29.940.273.214 Total
Page 97
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/87 Exhibit E/87
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. ASET DAN LIABILITAS MONETER DALAM MATA UANG 35. MONETARY ASSETS AND LIABILITIES DENOMINATED IN
ASING FOREIGN CURRENCIES
31 Mar/ Mar 31 , 31, 2024
Mata uang asing/ Ekuivalen Rupiah/
Foreign Rupiah
currency equivalent
Aset Assets
Kas dan setara kas USD 1.903.924 30.182.912.719 Cash and cash equivalents
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya USD 7.534.664 119.447.034.209 equivalents
Uang jaminan USD 38.566 611.386.798 Refundable deposits
Total Aset USD 9.477.154 150.241.333.726 Total Assets
Liabilitas Liabilities
Biaya masih harus dibayar USD 6.343.315 100.560.570.406 Accrued expenses
Utang jangka panjang USD 289.646.400 4.591.764.379.200 Long-term debts
Total Liabilitas USD 295.989.715 4.692.324.949.606 Total Liabilities
(Liabilitas Neto) USD ( 286.512.561) ( 4.542.083.615.880) (Net Liabilities)
31 Des/ Dec 31, 2023
Mata uang asing/ Ekuivalen Rupiah/
Foreign Rupiah
currency equivalent
Aset Assets
Kas dan setara kas USD 1.031.904 15.907.837.611 Cash and cash equivalents
SGD 516.730 6.051.943.006
Kas dan setara kas yang Restricted cash and cash
dibatasi penggunaannya USD 7.467.552 115.119.778.175 equivalents
Uang jaminan USD 42.966 662.363.856 Refundable deposits
Total Aset USD 8.542.422 131.689.979.642 Total Assets
SGD 516.730 6.051.943.006
Liabilitas Liabilities
Biaya masih harus dibayar USD 2.706.598 41.724.908.580 Accrued expenses
Utang jangka panjang USD 289.646.400 4.465.188.902.400 Long-term debts
Total Liabilitas USD 292.352.998 4.506.913.810.980 Total Liabilities
(Liabilitas Neto) USD ( 283.810.576) ( 4.375.223.831.338) (Net Liabilities)
Aset Neto SGD 516.730 6.051.943.006 Net Assets
Page 98
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/88 Exhibit E/88
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
31 Mar/ Mar 31, 2024 31 Des/ Dec 31, 2023
Nilai tercatat/ Nilai wajar*/ Nilai tercatat/ Nilai wajar*/
Carrying amount Fair value* Carrying amount Fair value*
Aset Keuangan Financial Assets
Kas dan setara kas 1.436.076.121.789 1.436.076.121.789 1.094.701.452.882 1.094.701.452.882 Cash and cash equivalents
Investasi jangka pendek 9.112.174.462 9.112.174.462 5.055.072.007 5.055.072.007 Short-term investments
Piutang usaha Trade receivables
dari pihak ketiga 660.640.962.608 660.640.962.608 677.480.739.272 677.480.739.272 from third parties
Piutang lain-lain Other receivables
dari pihak ketiga 45.411.016.429 45.411.016.429 43.396.735.911 43.396.735.911 from third parties
Investments in
Penyertaan saham 19.937.362.673 19.937.362.673 19.937.362.673 19.937.362.673 shares of stocks
Aset keuangan derivatif 133.619.270.345 133.619.270.345 125.343.467.953 125.343.467.953 Derivative financial assets
Uang jaminan dan Refundable deposits and
deposit lain 24.839.370.307 24.839.370.307 16.013.793.896 16.013.793.896 other deposits
Kas dan setara kas
yang dibatasi Restricted cash
penggunaannya 263.836.206.005 263.836.206.005 261.869.496.337 261.869.496.337 and cash equivalents
Total Aset Keuangan 2.593.472.484.618 2.593.472.484.618 2.243.798.120.931 2.243.798.120.931 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 227.840.828.959 227.840.828.959 169.470.613.826 169.470.613.826 to third parties
Utang lain-lain 135.541.479.607 135.541.479.607 131.531.247.964 131.531.247.964 Other payables
Biaya masih
harus dibayar 203.729.475.384 203.729.475.384 132.311.469.512 132.311.469.512 Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 147.949.389 Dividend payable
Uang jaminan pelanggan 194.053.552.030 194.053.552.030 169.405.346.375 169.405.346.375 Security deposits
Utang jangka panjang 4.564.952.866.693 4.330.118.588.220 4.419.083.669.091 3.928.061.465.725 Long–term debts
Total Liabilitas Keuangan 5.326.266.152.062 5.091.431.873.589 5.021.950.296.157 4.530.928.092.791 Total Financial Liabilities
*) Diukur dengan hierarki pengukuran nilai wajar Tingkat 3, kecuali aset derivatif *) Measured by fair value measurement hierarchy Level 3, except for
diukur dengan hierarki pengukuran nilai wajar Tingkat 2 serta Senior Notes derivative financial assets measured by fair value measurement hierarchy
diukur dengan hierarki pengukuran nilai wajar Tingkat 1. Level 2 and Senior Notes measured by fair value measurement hierarchy
Level 1.
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions used
untuk memperkirakan nilai wajar setiap kelompok dari to estimate the fair value of each group of financial
instrumen keuangan Kelompok Usaha: instruments of the Group:
Manajemen Kelompok Usaha menetapkan bahwa nilai The Group’s management has determined that the
tercatat atas kas dan setara kas, investasi jangka pendek, carrying values of cash and cash equivalents,
piutang usaha, piutang lain-lain, pinjaman bank jangka short-term investments, trade receivables, other
pendek, utang usaha, utang lain-lain dan biaya masih harus receivables, short-term bank loans, trade payables,
dibayar kurang lebih sebesar nilai wajarnya karena jatuh other payables and accrued expenses approximate
tempo jangka pendek dari instrumen keuangan ini. their fair values due to the short-term maturities of
these financial instruments.
Untuk aset dan liabilitas tidak lancar yang tidak dikuotasi For other non-current assets and liabilities which are
pada harga pasar dan nilai wajarnya tidak dapat diukur not stated at quoted market price and whose fair value
secara andal tanpa menimbulkan biaya yang berlebihan, cannot be reliably measured without incurring
uang jaminan dan deposit lain, serta kas dan setara kas excessive costs, refundable deposits and other deposits
yang dibatasi penggunaannya dicatat berdasarkan nilai and restricted cash and cash equivalents are carried at
nominal dikurangi penurunan nilai, sementara utang their nominal amounts less any impairment losses,
jangka panjang diakui dengan biaya amortisasi. Nilai wajar while long term debts are carried at amortized cost.
dari aset keuangan derivatif diestimasi melalui referensi The fair value of derivative financial assets is
kepada laporan penilaian dari bank pada periode akhir estimated by reference to the banks’ valuation
pelaporan. Nilai wajar Senior Notes diestimasi statement at the period end. The fair value of Senior
menggunakan nilai kuotasi pasar. Notes is estimated using the quoted market price.
Page 99
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/89 Exhibit E/89
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 36. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
Investasi dalam saham biasa yang tidak memiliki kuotasi Investments in other unquoted ordinary shares
pasar dengan kepemilikan saham di bawah 20% dicatat representing equity ownership interest of below 20%
pada biaya perolehan karena nilai wajarnya tidak dapat are carried at cost as the fair values cannot be reliably
diukur secara handal, kecuali untuk beberapa investasi measured , except for certain investments where cost
dimana biaya perolehan mungkin tidak dapat memberikan may not be an appropriate estimate of fair value due
estimasi yang sesuai kepada nilai wajarnya dikarenakan to continuing losses in the investee, the fair value is
kerugian yang berkelanjutan dari investee, nilai wajar estimated based on the investee’s net assets.
diestimasi berdasarkan aset neto dari investee.
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
POLICIES
Aktivitas Kelompok Usaha mengandung berbagai macam The Group’s activities exposed to a variety of financial
risiko keuangan yaitu risiko mata uang asing, risiko kredit, risks including foreign currency risk, credit risk,
risiko likuiditas dan risiko tingkat suku bunga. Dewan liquidity risk and interest rate risk. The board of
direksi menelaah secara informal dan menyetujui directors (“BOD”) reviews on an informal basis and
kebijakan untuk mengelola masing-masing risiko, dari agrees the policies for managing each of these risks,
tahun sebelumnya seperti yang diungkapkan di bawah ini: from the previous year as disclosed below:
i. Risiko mata uang asing i. Foreign currency risk
Risiko mata uang asing adalah risiko nilai wajar arus Foreign currency risk is the risk that the fair value
kas instrumen keuangan di masa depan yang of future cash flows of a financial instrument will
berfluktuasi karena perubahan kurs mata uang asing. fluctuate due to changes in foreign exchanges
Sebagian besar pendapatan Kelompok Usaha dalam rates. Most of the Group’s revenues are
Rupiah. Kelompok Usaha berkeyakinan bahwa strategi denominated in Rupiah. The Group believe that
manajemen risiko bermanfaat positif bagi Kelompok this risk management strategy results in positive
Usaha dalam periode jangka pendek. benefit for the Group in the short-term period.
Risiko nilai tukar mata uang asing Kelompok Usaha The Group foreign currency risk arises from the
berasal dari pinjaman yang diperoleh Kelompok Usaha loan received by the Group in foreign currency.
dalam mata uang asing. Risiko nilai tukar mata uang Foreign exchange risks on the US dollar are
asing atas dolar AS dikendalikan melalui pengawasan managed through constant monitoring of the
lingkungan politik dan ekonomi. Kelompok Usaha juga political and economic environment. The Group
membuat kontrak forward mata uang untuk also enters into currency forward contracts to
mengendalikan risiko mata uangnya. oversee its currency risk.
Tabel di bawah ini menunjukan sensitivitas yang The table below shows the sensitivity to a
memiliki kemungkinan terjadi perubahan di dalam reasonably possible change in foreign exchange
nilai tukar mata uang asing dengan asumsi semua rates, assuming all other variables are fixed, to
variabel lainnya adalah tetap, terhadap laba setelah the profit after income taxes of the Group as of
pajak penghasilan Kelompok Usaha pada tanggal March 31, 2024 and December 31, 2023.
31 Maret 2024 dan 31 Desember 2023.
Kenaikan (penurunan)/ Increase (decrease)
31 Mar/ Mar 31, 31 Mar/ Mar 31,
2024 2023
Nilai tukar melemah 5% Exchange rate weakened by 5%
Laba neto setelah pajak penghasilan Net profit after income tax
USD ( 177.141.261.019) ( 170.633.729.422) USD
SGD - 236.025.777 SGD
Nilai tukar menguat 5% Exchange rate strengthened by 5%
Laba neto setelah pajak penghasilan Net profit after income tax
USD 177.141.261.019 170.633.729.422 USD
SGD - ( 236.025.777) SGD
Page 100
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/90 Exhibit E/90
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
ii. Risiko kredit ii. Credit risk
Risiko kredit adalah risiko dimana pihak yang Credit risk is the risk that a counterparty of the
berhubungan dengan Kelompok Usaha terkait dengan Group will not meet its obligations under a
instrumen keuangan atau kontrak pelanggan tidak akan financial instrument or customer contract, leading
memenuhi kewajibannya sehingga menyebabkan to a financial loss. The Group’s exposure credit
kerugian keuangan. Risiko kredit Kelompok Usaha risk arises primarily from trade and other
terutama berasal dari piutang usaha dan piutang receivables. For other financial assets (including
lain-lain. Untuk aset keuangan lainnya (termasuk kas cash and cash equivalents), the Group minimizes
dan setara kas), Kelompok Usaha meminimalkan risiko credit risk by dealing exclusively with high credit
kredit dengan berurusan secara khusus dengan pihak rating counterparties.
yang mempunyai kredibilitas tinggi.
Tujuan Kelompok Usaha adalah meningkatkan The Group’s objectives are to seek recurring
pendapatan dan mengurangi kerugian yang timbul dari revenue growth and minimizing losses incurred due
peningkatan risiko kredit. Transaksi Kelompok Usaha to credit risk exposure increasing. The Group’s
hanya dengan pihak ketiga yang diakui dan kredibel only recognizes the transactions with third party
serta menggunakan prosedur verifikasi kredit untuk that is creditworthy and used credit verification
semua transaksi dengan pelanggan secara kredit. procedures for all customer seeking to trade on
Selain itu, saldo piutang dimonitor secara terus- credit terms. In addition, receivable balances are
menerus sehingga piutang tak tertagih Kelompok monitored on an ongoing basis with the result that
Usaha tidak signifikan. the Group’s exposure to bad debts is not
significant.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, the
maksimum eksposur Kelompok Usaha untuk risiko Group’s maximum exposure to credit risk is
kredit disajikan sebesar nilai tercatat setiap aset represented by the carrying amount of each class
keuangan yang diakui dalam laporan posisi keuangan of financial assets recognized in the consolidated
konsolidasian. statements of financial position.
iii. Risiko likuiditas iii. Liquidity risks
Risiko likuiditas adalah risiko dimana Kelompok Usaha Liquidity risk is the risk that the Group will
akan mengatasi kesulitan yang berasal dari pemenuhan encounter difficulty in meeting financial
kewajiban keuangan dikarenakan kekurangan dana. obligations due to shortage of funds.
Tabel berikut menampilkan jatuh tempo dari liabilitas The table summarizes the maturity of the Group’s
keuangan Kelompok Usaha pada akhir tahun pelaporan financial liabilities at the end of the reporting
berdasarkan pembayaran kontraktual yang tidak year based on undiscounted contractual payment.
didiskontokan.
31 Mar/ Mar 31, 2024
Total
termasuk
bunga/ Kurang dari Lebih dari satu
Total satu tahun/ tahun/
Nilai tercatat/ including Less than More than
Carrying amount interest one year one year
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 227.840.828.959 227.840.828.959 227.840.828.959 - to third parties
Utang lain-lain 135.541.479.607 135.541.479.607 135.541.479.607 - Other payables
Biaya masih
harus dibayar 203.729.475.384 203.729.475.384 203.729.475.384 - Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 - Dividend payable
Uang jaminan pelanggan 194.053.552.030 194.053.552.030 42.303.225.238 151.750.326.792 Security deposits
Utang jangka panjang: Long-term debts:
Senior Notes 2.890.268.042.743 3.918.678.973.440 220.978.137.600 3.697.700.835.840 Senior Notes
Pinjaman bank 1.662.081.193.477 1.890.092.563.249 349.091.194.502 1.541.001.368.747 Bank loans
Liabilitas sewa 12.603.630.473 14.740.487.539 9.735.358.873 5.005.128.666 Lease liabilities
Total 5.326.266.152.062 6.584.825.309.597 1.189.367.649.552 5.395.457.660.045 Total
Page 101
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/91 Exhibit E/91
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
iii. Risiko likuiditas (Lanjutan) iii. Liquidity risks (Continued)
31 Des/ Dec 31, 2023
Total
termasuk
bunga/ Kurang dari Lebih dari satu
Total satu tahun/ tahun/
Nilai tercatat/ including Less than More than
Carrying amount interest one year one year
Liabilitas Keuangan Financial Liabilities
Utang usaha Trade payables
kepada pihak ketiga 169.470.613.826 169.470.613.826 169.470.613.826 - to third parties
Utang lain-lain 131.531.247.964 131.531.247.964 131.531.247.964 - Other payables
Biaya masih
harus dibayar 132.311.469.512 132.311.469.512 132.311.469.512 - Accrued expenses
Utang dividen 147.949.389 147.949.389 147.949.389 - Dividend payable
Uang jaminan pelanggan 169.405.346.375 169.405.346.375 44.773.960.775 124.631.385.600 Security deposits
Utang jangka panjang: Long-term debts:
Senior Notes 2.805.841.162.092 3.810.657.607.680 214.886.707.200 3.595.770.900.480 Senior Notes
Pinjaman bank 1.600.672.180.998 1.828.075.672.052 356.524.388.204 1.471.551.283.848 Bank loans
Liabilitas sewa 12.570.326.001 14.798.127.202 9.735.358.873 5.062.768.329 Lease liabilities
Total 5.021.950.296.157 6.256.398.034.000 1.059.381.695.743 5.197.016.338.257 Total
iv. Risiko tingkat suku bunga iv. Interest rate risk
Eksposur risiko tingkat bunga berhubungan dengan aset Risk exposure for interest rate with regards to the
dan liabilitas dimana perubahan tingkat bunga dapat assets and liabilities for which the interest rate
mempengaruhi laba sebelum pajak. Risiko pendapatan movement could affect earnings before tax.
bunga terbatas dikarenakan Kelompok Usaha hanya Interest income risk is limited due to the Group
mempertahankan kecukupan saldo kas untuk keperluan only maintaining adequate cash balance for
operasional. Pada beban bunga, saldo optimal antara operational needs. In interest expense, optimal
liabilitas dan tingkat bunga tetap serta mengambang balance between liabilities and fixed and floated
telah ditentukan. Kebijakan Kelompok Usaha pada interest rate is predetermined. The Group’s policy
pendanaan merupakan gabungan dari tingkat bunga on the funding which will give combination
tetap dan mengambang. Persetujuan dari direksi dan according to floated and fixed interest rate.
dewan komisaris harus diperoleh sebelum Kelompok Approval from the directors and board of
Usaha memilih instrumen keuangan agar dapat commissioners must be obtained before the Group
mengatur eksposur risiko tingkat bunga. executes the financial instrument in order to
manage interest rate risk exposure.
Tabel berikut menunjukkan sensitivitas terhadap The following table demonstrates the sensitivity
perubahan yang mungkin terjadi atas suku bunga to a reasonably possible change in floating
mengambang pada tanggal 31 Maret 2024 dan 31 interest rates on loans as of March 31, 2024 and
Desember 2023. Dengan semua variabel lainnya December 31, 2023. With all other variables
dianggap tetap, dampak suku bunga mengambang pada considered constant, the impact of floating
laba sebelum pajak adalah sebagai berikut: interest rates of loans to the profit before tax are
as follows:
Efek pada Laba Sebelum Pajak/
Effect on Profit Before Tax
31 Mar/ Mar 31 , 31 Mar/ Mar 31 ,
2024 2023
Kenaikan/ Penurunan Suku Bunga Increase/ Decrease in Interest Rates
+ 100 basis poin ( 304.214.958) ( 159.400.000) + 100 basis point
- 100 basis poin 304.214.958 159.400.000 - 100 basis point
Tingkat suku bunga mengambang Kelompok Usaha The Group’s floating interest rate from its loan
berasal dari pinjaman PT Bank Tabungan Negara with PT Bank Tabungan Negara (Persero) Tbk and
(Persero) Tbk dan PT Bank China Construction Bank PT Bank China Construction Bank Indonesia Tbk.
Indonesia Tbk.
Page 102
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/92 Exhibit E/92
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. MANAJEMEN PERMODALAN 38. CAPITAL MANAGEMENT
Tujuan utama manajemen permodalan Kelompok Usaha The primary objective of the Group’s capital
adalah untuk memastikan pemeliharaan tingkat kredit management is to ensure that it maintains a strong
yang kuat dan rasio permodalan yang sehat untuk credit rating and healthy capital ratios in order to
mendukung usaha dan memaksimalkan nilai pemegang support its business and maximize shareholder value.
saham.
Kelompok Usaha mengelola struktur permodalan dan The Group manages its capital structure and makes
melakukan penyesuaian berdasarkan strategi dan kondisi adjustments to it, in light of the Group’s strategy and
keuangan Kelompok Usaha, serta kondisi ekonomi global financial conditions and global and domestic economic
dan domestik. Untuk memelihara atau menyesuaikan conditions. To maintain or adjust the capital structure,
struktur permodalan, Kelompok Usaha dapat the Group may adjust dividend payments to
menyesuaikan pembayaran dividen kepada pemegang shareholders, return capital to shareholders or issue
saham, pengembalian modal kepada pemegang saham new shares.
atau menerbitkan saham baru.
Selanjutnya, Kelompok Usaha memiliki kebijakan kas Furthermore, the Group has prudent cash management
manajemen untuk mengelola modal. Kelompok Usaha in order to manage its capital. The Group applies
menerapkan manajemen keuangan terpusat untuk centralized treasury management to maintain
menjaga fleksibilitas pembiayaan dan mengurangi risiko financing flexibility and reduce liquidity risk. The
likuiditas. Kelompok Usaha juga berusaha untuk Group also strives to maintain adequate working
mempertahankan kebutuhan modal kerja yang memadai. capital needs.
Kelompok Usaha memonitor permodalan menggunakan The Group monitors capital using a gearing ratio,
gearing ratio, yang merupakan pinjaman neto dibagi which is net debt divided by total equity. The Group’s
dengan total ekuitas. Kebijakan Kelompok Usaha adalah policy is to keep a healthy gearing ratio. Net debts
mempertahankan gearing ratio yang sehat. Pinjaman neto include bank loan, lease liabilites, trade and other
meliputi pinjaman bank, liabilitas sewa, utang usaha dan payables and long-term debt, less cash and cash
utang lain-lain serta utang jangka panjang, dikurangi equivalents and short-term investment. There were no
dengan kas dan setara kas dan investasi jangka pendek. changes from the previous period for the Group’s
Manajemen permodalan Kelompok Usaha tidak berubah capital management.
dari periode sebelumnya.
31 Mar/ Mar 31, 31 Des/ Dec 31,
2024 2023
Utang usaha dan utang lain-lain 363.382.308.566 301.001.861.790 Trade and other payables
Utang jangka panjang 4.564.952.866.693 4.419.083.669.091 Long–term debts
Dikurangi: Less:
Kas dan setara kas ( 1.436.076.121.789) ( 1.094.701.452.882) Cash and cash equivalents
Investasi jangka pendek ( 9.112.174.462) ( 5.055.072.007) Short-term investment
Pinjaman neto 3.483.146.879.008 3.620.329.005.992 Net debts
Total ekuitas 6.823.709.843.647 6.931.377.236.420 Total equity
Gearing ratio 51,04% 52,23% Gearing ratio
Page 103
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/93 Exhibit E/93
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. PENGUNGKAPAN INFORMASI TAMBAHAN ARUS KAS 39. SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
INFORMATION
Transaksi signifikan non-kas dari aktivitas investasi dan Significant non-cash transactions from investing and
pendanaan terdiri dari: financing activities are as follows:
31 Mar/ Mar 31, 31 Des/ Dec 31,
2024 2023
Aktivitas Investasi Investing Activities
Additional realization from
advance for purchase of
Penambahan dari realisasi property, plant and equipment
uang muka pembelian aset tetap to property, plant and
ke aset tetap 3.240.134.284 19.083.374.015 equipment
Additional property, plant and
Penambahan aset tetap equipment through
melalui utang lain-lain 700.860.677 4.978.554.241 other payables
Aktivitas Pendanaan Financing Activity
Penambahan kepentingan Additional non-controlling
non-pengendali dari akuisisi interest from acquisition
Entitas Anak - 300.000.000 of Subsidiary
Transaksi non-kas dari aktivitas pendanaan dari Non-cash transactions from financing activities from
rekonsiliasi liabilitas dari transaksi pendanaan ditunjukan the reconciliation of liabilities from financing
di bawah ini: transaction are shown below:
Pinjaman
bank/ Total/
Bank loans Senior notes Total
1 Januari 2024 1.600.672.180.998 2.805.841.162.092 4.406.513.343.090 January 1, 2024
Arus kas: Cash flows:
Penerimaan Receipt of
pokok pinjaman 31.838.675.778 - 31.838.675.778 loan principal
Pembayaran Payment of
pokok pinjaman ( 15.940.000.000) - ( 15.940.000.000) loan principal
Pembayaran biaya Payment of loan
transaksi pinjaman ( 1.417.180.000) - ( 1.417.180.000) issuance cost
Arus non-kas: Non-cash flows:
Amortisasi biaya Amortized
penerbitan 1.571.111.901 3.207.808.651 4.778.920.552 issuance costs
Pengaruh Effect of foreign
perubahan selisih exchange –
kurs - pokok 45.356.404.800 81.219.072.000 126.575.476.800 principal
31 Maret 2024 1.662.081.193.477 2.890.268.042.743 4.552.349.236.220 March 31, 2024
Pinjaman
bank/ Total/
Bank loans Senior notes Total
1 Januari 2023 1.610.571.863.595 3.364.054.983.409 4.974.626.847.004 January 1, 2023
Arus kas: Cash flows:
Penerimaan Receipt of
pokok pinjaman 212.527.744.000 - 212.527.744.000 loan principal
Pembayaran Payment of
pokok pinjaman ( 198.206.468.800) ( 498.842.836.847) ( 697.049.305.647) loan principal
Pembayaran biaya Payment of loan
transaksi pinjaman ( 2.896.852.000) ( 60.928.480.082) ( 63.825.332.082) issuance cost
Pengembalian biaya Refund of Senior
transaksi penerbitan Notes 2027
Senior Notes 2027 - 4.631.497.109 4.631.497.109 issuance cost
Arus non-kas: Non-cash flows:
Reversal biaya Reversal of Senior
penerbitan Senior Notes issuance
Notes yang masih cost through
harus dibayar - 60.928.480.082 60.928.480.082 accrued expenses
Amortisasi biaya Amortized
penerbitan 6.113.363.003 14.459.437.240 20.572.800.243 issuance costs
Pengaruh
perubahan selisih Effect of foreign
kurs - biaya exchange -
penerbitan - 79.726.333 79.726.333 issuance costs
Pengaruh Effect of foreign
perubahan selisih exchange –
kurs - pokok ( 27.437.468.800) ( 78.541.645.152) ( 105.979.113.952) principal
31 Desember 2023 1.600.672.180.998 2.805.841.162.092 4.406.513.343.090 December 31, 2023
Page 104
The original interim consolidated financial statements included herein
are in Indonesian language
Ekshibit E/94 Exhibit E/94
PT KAWASAN INDUSTRI JABABEKA Tbk DAN ENTITAS ANAK PT KAWASAN INDUSTRI JABABEKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED
31 MARET 2024 MARCH 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. REKLASIFIKASI DI LAPORAN KEUANGAN 40. RECLASSIFICATION IN FINANCIAL STATEMENTS
Beberapa akun dalam laporan laba rugi dan penghasilan Certain accounts in the consolidated statement of
komprehensif lain konsolidasian untuk periode tiga bulan profit or loss and other comprehensive income for the
yang berakhir pada 31 Maret 2023 telah direklasifikasi three months period ended March 31, 2023 has been
agar sesuai dengan penyajian akun dalam laporan laba reclassified to conform to the presentation of
rugi dan penghasilan komprehensif lain konsolidasian accounts in the consolidated statement of profit or
untuk periode tiga bulan yang berakhir pada 31 Maret loss and other comprehensive income for the three
2024 untuk tujuan perbandingan. months period ended March 31, 2024 for comparative
purposes.
Dilaporkan
sebelumnya/
As previously Reklasifikasi/ Direklasifikasi/
reported Reclassification As reclassified
Penjualan dan pendapatan jasa 775.674.945.556 2.701.215.000 778.376.160.556 Sales and service revenue
Beban lain-lain - Neto 209.889.694.506 ( 2.701.215.000) 207.188.479.506 Other expenses - Net
Laporan arus kas konsolidasian untuk periode tiga bulan The consolidated statement of cash flows for the
yang berakhir pada 31 Maret 2023 telah direklasifikasi three months period ended March 31, 2023 has been
agar sesuai dengan penyajian laporan arus kas reclassified to conform to the presentation of the
konsolidasian untuk periode tiga bulan yang berakhir pada consolidated statement of cash flows for the three
31 Maret 2024 untuk tujuan perbandingan. months period ended March 31, 2024 for comparative
purposes.
Dilaporkan
sebelumnya/
As previously Reklasifikasi/ Direklasifikasi/
reported Reclassification As reclassified
Aktivitas Operasi Operating Activities
Penarikan kas dan setara kas - 6.625.172.031 6.625.172.031 Withdrawal in restricted
yang dibatasi penggunaannya cash and cash equivalents
Aktivitas Pendanaan Financing Activities
Penempatan kas dan setara kas Placements in restricted
yang dibatasi penggunaannya 285.931.714.880 ( 6.625.172.031) 279.306.542.849 cash and cash equivalents
Names mentioned 136 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT KAWASAN INDUSTRI JABABEKA TbkAND SUBSIDIARIES
p.4
unresolved
person
Maria Kristiana Soeharyo
p.11
unresolved
org
Menteri Kehakiman Republik Indonesia
p.11
unresolved
person
Yualita Widyadhari
p.11 ×12
unresolved
org
Departemen Hukum dan Hak Asasi Manusia
p.11
unresolved
org
Bapepam
· Ketua
p.12 ×12
unresolved
org
Indonesia Stock Exchange
p.12 ×2
unresolved
org
PT Grahabuana Cikarang
p.13 ×2
unresolved
org
PT Jababeka Infrastruktur
p.14 ×5
unresolved
org
PT Indocargomas Persada
p.14 ×3
unresolved
org
PT Saranapratama
p.14
unresolved
org
PT Mercuagung Graha Realty
p.14 ×4
unresolved
org
PT Banten West Java Tourism
p.14
unresolved
org
PT Gerbang Teknologi Cikarang
p.14 ×6
unresolved
org
PT Bekasi Power
p.14 ×2
unresolved
org
PT Cikarang Inland Port
p.14 ×4
unresolved
org
PT Padang Golf Cikarang
p.14 ×4
unresolved
org
PT Metropark Condominium Indah
p.15 ×3
unresolved
org
PT Tanjung Lesung Leisure
p.15
unresolved
org
PT Jababeka Morotai
p.15 ×3
unresolved
org
PT Jababeka Longlife City
p.15 ×2
unresolved
org
PT Kawasan Industri Kendal
p.15 ×2
unresolved
org
PT United Power
p.15 ×2
unresolved
org
PT Infrastruktur Cakrawala
p.15 ×2
unresolved
org
PT Nusantara Gas Energi
p.15 ×2
unresolved
org
PT Jababeka PP Properti
p.16 ×2
unresolved
org
PT Jababeka Creed Residence
p.16 ×2
unresolved
org
PT Patriamanunggal Jaya
p.16 ×4
unresolved
org
PT Mitra Pengembang
p.16
unresolved
org
PT Proteksi Usaha Indonesia
p.16 ×2
unresolved
org
PT Sarana Indah Permai
p.16
unresolved
org
PT Jababeka Mitrafamili
p.17
unresolved
org
PT Tanjung Sari Power
p.17 ×2
unresolved
org
PT Ritel Maju Sejahtera
p.17 ×2
unresolved
org
PT Cikarang Gerbang Solusi
p.17 ×6
unresolved
org
PT Karyamas Griya Utama
p.17 ×3
unresolved
org
PT Jababeka Plaza Indonesia
p.17 ×2
unresolved
org
PT Tanjung Lesung Power
p.17 ×2
unresolved
org
PT Duta Bandara Banten
p.18 ×2
unresolved
org
PT Jababeka Keihan Residence
p.18 ×2
unresolved
org
PT Rumah Prima Sehat
p.18 ×2
unresolved
org
PT Faunaland Tanjung Lesung
p.18 ×2
unresolved
org
PT Jamaggo Nusantara Lestari
p.18 ×2
unresolved
org
PT Likuid Nusantara Gas
p.19 ×5
unresolved
org
PT Saranapratama Pengembangan Kota
p.19 ×2
unresolved
org
PT Banten West Java Tourism Development
p.19 ×2
unresolved
org
PT Tanjung Lesung Leisure Industry
p.19
unresolved
org
PT Infrastruktur Cakrawala Telekomunikasi
p.20 ×2
unresolved
org
PT Mitra Pengembang Kawasan
p.20
unresolved
org
PT Sarana Indah Permai Residen
p.20
unresolved
org
PT Jababeka Mitrafamili Residen
p.20 ×5
unresolved
org
PT Likuid
p.21
unresolved
org
Pte Ltd
p.21
unresolved
org
Subsidiary Jababeka International B.V.
p.21
unresolved
org
Jababeka International B.V.
p.21 ×2
unresolved
org
Pengawas Pasar
p.23
unresolved
org
BAPEPAM-LK
p.23 ×4
unresolved
org
Financial Services Authority
p.23
unresolved
org
PT Bank China Construction
p.48 ×5
unresolved
org
Bank Indonesia
p.48 ×14
unresolved
org
Indonesia Tbk
p.48
unresolved
org
Bank Negara Indoesia (Persero) Tbk
p.48 ×2
unresolved
org
PT Bank Artha Graha
p.48 ×2
unresolved
org
Internasional Tbk
p.48 ×4
unresolved
org
PT Bank Pembangunan Daerah Jawa Barat
p.48 ×4
unresolved
org
Banten Tbk
p.48 ×8
unresolved
org
PT Bank Pembangunan Daerah Jawa Tengah
p.48
unresolved
org
PT Bank Mayapada
p.48 ×2
unresolved
org
PT Wijaya Karya Serang Panimbang
p.53 ×2
unresolved
org
PT Wijaya Karya Serang Panimbang Shipper
p.53 ×2
unresolved
org
PT Jababeka Multi Medika
p.53 ×3
unresolved
org
PT Jababeka Multi Medika Total
p.53
unresolved
org
PT PP Properti Jababeka Residen
p.54 ×2
unresolved
org
PT Morotai Paradis
p.54 ×4
unresolved
org
PT Morotai Paradis Resor
p.54 ×4
unresolved
org
PT Plaza Indonesia Jababeka
p.54 ×4
unresolved
org
PT Access World Logistic Indonesia
p.54 ×4
unresolved
org
PT Yukk Kreasi
p.54 ×4
unresolved
org
PT Yukk Kreasi Indonesia
p.54 ×6
unresolved
org
PT Intersoft Solutions
p.54 ×4
unresolved
org
PT PP Properti Jababeka
p.55 ×2
unresolved
org
PT Avrist Assurance
p.60 ×2
unresolved
org
PT Asuransi Candi Utama
p.60 ×2
unresolved
org
KJPP Asrori Asrori & Rekan
p.60
unresolved
org
KJPP Asrori Asrori
p.60
unresolved
org
Mandiri (Persero) Tbk
p.61
unresolved
org
PT Grahabuana
p.64
unresolved
org
PT Indocargomas
p.64
unresolved
org
PT Grahabuana Persada
p.64
unresolved
org
PT Banten West Java
p.64
unresolved
org
PT Saranapratama Tourism Development
p.64
unresolved
org
PT Karyamas Griya
p.64
unresolved
org
PT Jababeka
p.64
unresolved
org
PT Metropark Morotai
p.64
unresolved
org
PT Bank Tabungan
p.72
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