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Accelerating of Transformation Digital with IoT ANNUAL REPORT 2023 PT Jasnita Telekomindo Tbk.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Annual Report 2023
PT Jasnita Telekomindo Tbk.
www.jasnita.com
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Annual Report 2023 PT Jasnita Telekomindo Tbk.
1
Table of Contents
Theme
Theme Sustainibility
2
Board of Commissioner’s Report
7
Board of Director’s Report
10
Performance Highlights 2023
14
Vission & Mission Company
20
Event Highlight
21
Company General Information
22
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Laporan Tahunan 2023 PT Jasnita Telekomindo Tbk.
24
Table of Contents
Our Services
Organization Structure
26
BOD’s Profile
27
BOC’s Profile
31
Information of Controlling Shareholders
34
Information of Company’s Entity
37
Capital Market Supporting
Profesionals and Institutions 38
Compositions of Employee
39
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
41
Table of Content
Management Discussion and Analysis
Good Corporate Governance
55
General Meeting Shareholders
59
Board of Commissioners
65
Board of Directors
69
Commitees under Board of Commissioners
77
Corporate Secretary
83
Internal Unit Audit
84
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Table of Content Fulfillment Information related to Fulfillment
Implementation of Corporate Governance 88
Whistleblowing
94
Corporate Social Responsibility
95
Sustainibility Report
100
Responsibility of Annual Report 2023
111
Financial Report December 2023
112
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Accelerating of
Transformation Digital with IoT
The implementation of digital transformation is currently
something that can no longer be avoided. Because now, the
internet has become a basic need that is inseparable from
people's lives.
IoT or internet of things itself is a technology that allows
devices to generate, exchange and consume data. Thorough
mastery in the use of IoT is needed to provide the most
effective and efficient solutions for different conditions and
challenges. IoT is quickly becoming the future of digital
transformation in various sectors, including healthcare,
government, education, security, communications, agriculture
and transportation. IoT has a significant impact on
organizations' digital transformation by providing new
investment opportunities and reducing operational costs.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Theme Sustainability
2019
Leading the Way in The Communication Evolution
2019 was a good year for PT Jasnita Telekomindo Tbk (the Company). The Company's strategy
is focused on developing the smart city ecosystem. In addition, the Company also cooperated
with companies engaged in SAAS/Platform/Infrastructure/Fintech which aims to strengthen
the Company's business. Overall, through the business strategy adopted by the Company in
the areas of business development, marketing, operations, and finance, it has proven
successful in achieving encouraging achievements.
2019 also serves as one of the Company’s milestones. On May 16, 2019, the Company officially
listed its shares on Indonesia Stock Exchange under the JAST stock code. Through the initial
public offering, the Company has further strengthened its commitment to realize its vision “To
Become World’s #1 Enabler for Trade and Business” and leading the way in the communication
evolution.
2020
Role in Telecommunication by Continuing to Innovate
The year 2020 was a dramatic year due to the Covid-19 pandemic, which was not only passed
by Indonesia but also the whole world, which also had an impact on the economy.
With various services that make it easier for business to run during the pandemic,
PT Jasnita Telekomindo Tbk. as a telecommunications company is here to answer the needs of
clients.
Of course, with the determination and support of stakeholders, JAST strives to always provide
the best and meet the needs of the Indonesian telecommunications market.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Theme Sustainability
2020
Keep Innovating in Telecommunication Sector
The year 2020 was a dramatic year due to the
Covid-19 pandemic, which was not only passed by
Indonesia but also the whole world, which also had
an impact on the economy.
With various services that make it easier for
business to run during the pandemic, PT Jasnita
Telekomindo Tbk. as a telecommunications
company is here to answer the needs of clients.
Of course, with the determination and support of
stakeholders, JAST strives to always provide the
best and meet the needs of the Indonesian
telecommunications market.
2021
Overcoming Pandemic Challenges,
and Setting Up For Hyper Growth
The Covid-19 pandemic is increasingly showing how
important and useful digital solutions are in running
and developing a business. It can be said that the
Covid-19 pandemic is the main catalyst for digital
transformation that will accelerate several
technological trends that have been running
previously.
Apart from the economic impact caused by the
pandemic, the positive side that can be taken is
the acceleration of technology development,
especially in technological innovation to help
implement social distancing.
Therefore, JAST as a telecommunications company
continues to develop various products to overcome
the challenges of the pandemic.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Theme Sustainability
2022
Embrace The Digital Economy
2022 is the year of economic recovery after the
Covid-19 Pandemic. The government echoes the
development of the digital economy which is one
of the main strategies for economic
transformation in Indonesia. The development of
the digital economy is also driven by a shift in
people's behavior that tends to use digital
platforms in various sectors. JAST as a
telecommunications company present to
embrace the digital economy, with a variety of
services based on customer experience.
2023
Accelerating Digital Transformation with IoT
The digital economy that the Government is
promoting in 2022 will certainly create digital
transformation in several industrial lines. Implementing
digital transformation in the business industry in
Indonesia requires the use of IoT (Internet of Things)
so that the digital economy can run more effectively
and efficiently. In 2023, the Company will spread its
wings to assist the Government, in this case the
Ministry of Communication and Information of the
Republic of Indonesia, to realize the use of IoT, which
can be applied to various industries.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Benefits and Challenges of IoT contribution in Smart
Implementing IoT City development
Through a network of connected
The application of the Internet of devices and sensors, IoT enables
IoT
Things (IoT) provides benefits in real-time data collection to
increasing efficiency and support smarter resource
productivity, as well as service management
quality, being able to provide
data security and privacy.
IoT Jast
Layanan pengelolaan keamanan
7x24 jam dengan Sistem
manajemen video & video analitik
Smart City berbasis Artificial Intelligent (AI)
Tansformasi Digital
dengan IoT Improved Client
Experience
IoT mampu membantu
pengambilan keputusan yang lebih Integrating IoT in business solutions can
cerdas, otomatisasi proses, dan provide better experiences, including
peningkatan responsivitas personalized services, monitoring and
more efficient interactions.
Digital Transformation
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK. Management Report
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Report of
Board of Commissioners
Dear Shareholders,
In the midst of global environmental disruption throughout 2023, both in terms of supply
chains, natural disasters, financial sector volatility, and geoeconomic fragmentation, the
Indonesian economy is relatively resilient, even though the Indonesian economy has recorded
a slowdown of 5.05 percent. Indonesia's GDP value is projected to reach US $1.4 trillion. This
figure is equivalent to 1.4% of total global GDP, and places Indonesia in 16th place in the
world. The top position is still occupied by the United States with a projected GDP of around
US$26.9 trillion or 25.8% of total global GDP. This consistent growth shows the resilience and
better performance of the Indonesian economy compared to many other countries.
Indonesia's economic growth in the fourth quarter of
2023 reached 5.04 percent (year on year/yoy),
slightly exceeding the government's projection of 5
percent. The main contributor to this growth is
increased household consumption and investment.
Household consumption, which is the largest
component of Indonesia's gross domestic product
(GDP), will grow 4.82 percent in 2023. The increase
in the minimum wage and government social
assistance are the main driving factors for
increasing household consumption. In the midst of
global economic challenges and high inflation, the
increase in household consumption shows that the
purchasing power of Indonesian people is still
maintained.
Even though it is faced with challenges such as high
inflation and a global economic slowdown, political
and economic stability, supported by proactive
government policies, contributes to maintained Tie Aswan
President Commissioner
resilience in facing external and internal exposures.
JAST succeeded
JAST succeeded in seeinginbusiness
seeing business
opportunities
opportunities amidst amidst
economiceconomic
turmoil turmoil
and and geopolitical
geopolitical
uncertainty
uncertainty at the
at the global global level
level
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
In 2023, the value of Indonesia's digital economy will reach USD 82 billion and is expected to
reach a value of USD 109 billion in 2025. In addition, 40% of Southeast Asia's digital economy
market share is in Indonesia. The government hopes that economic digitalization can
contribute up to 20% (twenty percent). This fragmentation will cause companies to continue
to encourage innovation and adopt new technology in response to changes in the business
environment.
Assessment of the performance of Board of Directors
The Board of Commissioners assesses that the Board of Directors has carried out its duties
and responsibilities very well throughout 2023. This is reflected, among other things, in the
increase in the Company's net profit in 2023, where previously JAST always made losses, but
in 2023, JAST was able to get out of the trap of losses. The Board of Commissioners assesses
that the Board of Directors has implemented a good strategy in increasing the use of IoT to
create a Smart City in Indonesia.
Apart from that, JAST collaborates with PT Jast Indonesia Aman to provide CCTV Surveillance
as a Service and continues to offer the 112 Emergency Call Service to Regencies/Cities in
Indonesia, so that JAST participates in realizing Smart Living and Smart Government in
Indonesia.
Implementation of Good Corporate Governance
In carrying out their respective functions, the Board of Commissioners and Directors always
work together in controlling JAST's performance. The Board of Commissioners considers that
the Board of Directors has implemented every direction and recommendation of the Board of
Commissioners in implementing the policies, strategies and work programs of each Division.
Likewise, with the implementation of the Company's business development, the Board of
Directors has continuously increased business activities by paying attention to trends in
society.
The Board of Commissioners also considers that the Board of Directors has carried out every
Company management activity by paying attention to risk management, including information
technology risk, system risk, reputation risk, cooperation risk, patent risk, etc.
Performance Assessment of Committees Under the Board of Commissioners
The Board of Commissioners has four committees to assist in carrying out its duties and
functions, namely the Audit Committee and the Remuneration & Nomination Committee. We
view that all committees have carried out their duties and functions well during 2022. The
Audit Committee is responsible for implementing internal control and has assisted the Board
of Commissioners in supervising the implementation of internal and external audit functions,
including monitoring the quality of the company's financial information and ensuring
compliance with applicable laws and regulations in implementing GCG. Throughout the year
2023, the Audit Committee will hold 4 meetings, as mandated by OJK Regulation 55
/POJK.04/2015 concerning the Establishment and Guidelines for Implementing the Work of
the Audit Committee.
The Remuneration and Nomination Committee provides recommendations to the Board of
Commissioners regarding remuneration policies at JAST as a whole, and also provides input
regarding mapping of potential workers. and the Nomination will hold 4 meetings throughout
2023.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Closing and Appreciation
Finally, the Board of Commissioners would like to thank the Board of Directors for maintaining
the Company's business performance, as well as all employees who have contributed to the
Company's performance amidst intense competition and great challenges in 2023.
The Board of Commissioners also gives its highest appreciation to the Financial Services
Authority and the Indonesian Stock Exchange for carrying out their supervisory and support
functions in 2023.
We believe that in the future the Board of Directors will still be able to formulate and implement
strategies that are right on target while continuing to monitor developments in external
conditions accompanied by the implementation of PT Jasnita Telekomindo Tbk. always
committed to making a positive contribution to the Indonesian economy and all stakeholders.
On behalf President Commissioner
PT Jasnita Telekomindo Tbk.
Tie Aswan
President Commissioner
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Board of Directors Report
Dear Shareholders,
2023 will be a year full of challenges for the Indonesian economy. Economic growth
slowed to 5.05 percent, slightly lower than the previous year which reached 5.31 percent.
However, amidst the global economic storm and high inflation, Indonesia is still showing
resilience.
Investment in Indonesia grew by 4.40%, supported by the realization of infrastructure
development programs, and plans to move the country's capital to East Kalimantan, which
shows investor confidence in the Indonesian economy. However, cumulatively throughout
2023, actual economic growth will be 5.05 percent, slower than growth of 5.31 percent in
2022. This is in line with estimates due to the global economic slowdown and domestic
activity being affected by high inflation.
End of 2023, PT Jasnita Telekomindo Tbk.
(JAST) managed to record a net profit of IDR
810 million, which was a significant jump from
losses in the previous year of IDR 9.8 billion.
This shows that there are significant changes
that change the Company's overall financial
condition. This profit was supported by an
increase in sales of 62%, originating from the
Company's parent business, which was
dominated by interconnection and internet
services revenue, namely from the Contact
Center Solutions side and the 112 emergency
call service. Meanwhile, around 35% of revenue
came from the company's investment. grew
well from CCX Platform PTE LTD, a subsidiary
of the Company in Singapore, which also
provided a good contribution to the Company's
revenue. Yentoro
President Director
Throughout 2023, JAST sees IoT
becoming a necessity in all business
processes, in order to realize a Smart
City in Indonesia
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Company Performance in 2023
In 2023, Jasnita will prove its existence as a telecommunications company as an IoT provider.
The Indonesian Ministry of Communication and Informatics (Kominfo RI) expressed its
appreciation for Jasnita's support in realizing IoT in Indonesia, by awarding it with the "Most
Active Telecommunication Operator in Supporting IoT Ecosystem Market Growth" award on
December 12 2023.
The government is trying to accelerate digital transformation to support national economic
growth. One of the efforts made is to encourage the use of the Internet of Things (IoT),
because IoT is considered to have a very important role for industry and also the government,
because it can help reduce costs while increasing organizational efficiency. Implementing IoT
in Indonesia is like building an ecosystem, so the Government and IoT Providers must
collaborate in looking at a wider market in sectors where IoT solutions can be provided. Apart
from that, the Company has taken part in overseeing the implementation of IoT in Indonesia
together with the Indonesian Ministry of Communication and Information by participating in
the Bizlator IoT roadshow in 12 cities which will start in November 2023.
In 2023, the 112 emergency call service implemented by the Company will reach 84
districts/cities. With this achievement, the Company plays an active role in encouraging the
implementation of the Smart Living and Smart Government pillars in Smart City. PT Jasnita
Telekomindo Tbk. looking to start building an IoT ecosystem starting from the most frequently
used infrastructure, namely Street Lights (Smart Lighting), because Public Street Lighting is
available almost everywhere in one area. With Smart Lighting, the City Government can carry
out remote monitoring and control, scheduled lighting dimming & settings or smart energy
measurements & calculations (smart meters). All Smart City pillars require IoT in their
implementation, even in the livestock industry, IoT is needed and can be used (Smart Farming).
In this industry, IoT can be used for tracking livestock animals, automatic weather stations,
water level monitoring, water quality monitoring, and others. With IoT, only 1 (one) manpower is
needed to run everything, this can certainly help reduce costs. This proves that IoT is needed
without exception in any Smart City pillar, so it is hoped that an IoT-based Smart City
ecosystem can be formed.
Apart from that, Jasnita collaborates with its Business Entity, namely Jast Indonesia Aman, with
the product it carries, namely CCTV Surveillance as a Service, a system-based security service
that is integrated with AI.
CCTV Surveillance consists of centralized monitoring or Command Center, CCTV, sensors &
software, which will provide comprehensive services for office buildings, warehouses,
factories, malls, as well as housing, apartments, residence complexes & industrial areas.
Sepanjang tahun 2023, JAST melihat
IoT menjadi kebutuhan yang ada di
seluruh proses bisnis, guna
mewujudkan Smart City di Indonesia
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Implementation of Good Corporate Governance
GCG principles consist of transparency, accountability, responsibility, fairness and
independence. We apply these principles in our daily operations.
In order to protect the interests of stakeholders and increase compliance with statutory
regulations, the entire Board of Commissioners, Directors and all employees of PT Jasnita
Telekomindo Tbk., always strive to implement good corporate governance (GCG). This role is
assisted by the Corporate Secretary and Internal Audit Unit whose role is to increase service
openness and communication to stakeholders.
Business Prospects 2024
In 2024, as 2024 approaches, the world economy is expected to continue to be
overshadowed by various conditions of global uncertainty ranging from the risk of weakening
Chinese and American economic growth, the geopolitics of the Ukraine-Russia war and the
Palestine-Israel conflict, economic fragmentation (the antithesis of economic integration),
commodity price volatility, the threat of climate change, global Manufacturing PMI
contraction, and rising world oil prices. The Indonesian government has set a target for
Indonesia's economic growth in 2024 at 5.2%.
With expectations of positive economic growth and the implementation of various Company
initiative plans, we are targeting business growth in 2024, as follows:
Category Target 2024
Growth in Net Profit after Tax Rp 11.500.000.000
Return on Assets (ROA) 7.79%.
Return on Equity (ROE) 1.8%
Earnings Per Share (EPS) 153.20
Net Profit Per Share (EPS) 10,62
Operating Profit Margin (OPM) 32.55%
Net Profit Margin (NPM) 6.93%.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
We are optimistic that in 2024, we will continue our mission to develop IoT in Indonesia, in an
effort to realize a Smart City in Indonesia. As a pioneer trusted by Kominfo RI in providing IoT
in Indonesia, the Company is confident that it can provide the best service for various
businesses in the current era of digitalization.
Changes in the Composition of the Board of Directors in 2023
On behalf of the Board of Directors, I would like to thank you for the contribution that Mr.
Ronald Adrianta has made to Jasnita as Deputy President Director. We welcome the new
Board of Directors effective 23 November 2023, namely Mrs. Sri Akhadah, with a variety of
experience in the world of telecommunications. Upon approval from the Extraordinary
General Meeting of Shareholders on 23 November 2023, the composition of the Board of
Directors is as follows:
Board of Directors
President Director: Yentoro
Director: Samsul Effendi
Director: David Yamanto
Director: Sri Akhadah
Closing & Appreciation:
The Board of Directors would like to thank all parties who have contributed to the Company,
as well as shareholders and stakeholders, for the support they have provided so far. Apart
from that, to the Board of Commissioners for the supervision and advice that has been
provided so that the Company can get through 2023 quite well. We do not forget to express
our appreciation to the management and employees who have worked hard so that the
Company can achieve quite good achievements in 2023.
We hope that PT Jasnita Telekomindo Tbk. can continue to innovate to respond to community
needs, in the telecommunications line.
On behalf President Director PT Jasnita Telekomindo Tbk.
Yentoro
President Director
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Page 21
FINANCIAL PERFORMANCE SUMMARY
Profit (Loss) Statement
INFORMATION 2023 2022 2021 2020
REVENUE 131,011,518,533 127,228,126,640 68,051,487,879 61,431,175,244
COST OF GOODS SOLD -91,131,817,933 -89,815,109,194 -45,040,301,029 -37,447,597,131
GROSS PROFIT 39,879,700,600 37,413,017,446 23,011,186,850 23,983,578,113
OPERATING EXPENSES -36,044,714,455 -47,234,850,545 -30,511,226,758 -32,144,350,431
OPERATING INCOME 3,834,986,145 -9,821,833,101 -7,500,039,908 -8,160,772,318
OTHER INCOME
-2,251,779,255 -140,958,606 -2,349,241,686 -2,862,412,079
(EXPENSES)
INCOME (LOSS)
1,583,206,890 -9,962,791,708 -9,849,281,594 -11,023,184,396
BEFORE TAX
INCOME TAX BENEFIT
-418,630,776 -62,033,204 1,909,095,476 1,087,146,621
(EXPENSE)
NET INCOME (LOSS)
1,164,576,114 -10,024,824,912 -7,940,186,118 -9,936,037,775
FOR THE PERIOD
ITEMS THAT WILL NOT
97,025,719
BE RECLASSIFIED TO -353,839,582 149,607,169 847,898,505 -4,385,544,093
PROFIT OR LOSS
TOTAL
COMPREHENSIVE
810,736,532 -9,875,217,742 -7,092,287,613 -14,321,581,868
INCOME FOR THE
PERIOD
PROFIT (LOSS) ATTRIBUTABLE TO:
OWNERS OF THE -14,321,277,773
-1,068,395,149 -8,278,345,273 -7,940,130,332
PARENT ENTITY
NON-CONTROLLING
2,232,971,263 -1,746,479,638 -55,786 -304,095
INTERESTS
TOTAL 1,164,576,114 -10,024,824,910 -7,940,186,118 -14,321,581,868
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INFORMATION 2023 2022 2021 2020
NET INCOME (LOSS) FOR THE CURRENT YEAR ATTRIBUTABLE TO:
OWNERS OF THE
-1,434,551,484 -8,142,226,025 -7,092,231,827 -13,312,823,507
PARENT ENTITY
NON-CONTROLLING
2,245,288,016 -1,732,991,717 -55,786 -304,095
INTERESTS
TOTAL 810,736,532 -9,875,217,741 -7,092,287,613 -13,313,127,602
NET EARNINGS PER
BASIC SHARE
ATTRIBUTABLE TO (0,99) (9,64) (9,76) (17,60)
OWNERS OF THE
PARENT ENTITY
CURRENT ASSETS 47,675,983,108 48,955,192,038 24,856,317,173 35,160,631,158
NON-CURRENT ASSETS 94,059,222,975 94,965,421,880 75,828,952,368 78,933,788,356
JUMLAH ASET
141,735,206,083 143,920,613,918 100,685,269,541 114,094,419,514
CURRENT LIABILITIES 44,646,741,994 50,076,852,696 47,911,877,658 52,688,677,814
LONG-TERM LIABILITIES 5,681,258,220 3,958,309,039 4,026,354,761 5,566,416,965
TOTAL LIABILITIES 50,328,000,214 54,035,161,736 51,938,232,419 55,839,324,735
TOTAL EQUITY 141,735,206,083 143,920,613,918 100,685,269,541 114,094,419,514
TOTAL LIABILITIES &
11,801,869,008 -2,697,017,862 -10,066,817,099 -3,268,880,663
EQUITY
CASH FLOW FROM
-7,539,211,212 -20,706,521,237 -7,092,287,613 -836,441,764
OPERATING ACTIVITIES
CASH FLOW FROM
91,407,205,869 89,885,452,182 48,747,037,122 55,839,324,735
INVESTING ACTIVITIES
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INFORMATION 2023 2022 2021 2020
NET CASH FLOW FROM
1,026,869,429 25,242,474,961 15,660,712,732 1,740,077,278
FINANCING ACTIVITIES
NET
(DECREASE)/INCREASE
IN CASH AND CASH 8,760,691,963 5,970,388,861 2,991,735,081 1,251,657,803
EQUIVALENTS
BEGINNING CASH AND
12,287,252,204 8,760,691,963 5,970,388,861 2,991,735,081
CASH EQUIVALENTS
ENDING CASH AND
3,526,560,240 2,790,303,102 2,978,653,780 1,740,077,278
CASH EQUIVALENTS
JAST’s STOCK MOVEMENT per Quarter 2023
MARKET
QUARTER HIGH LOW CLOSE VOLUME TOTAL LISTED
CAPITALIZATION
I
68 65 66 4,657,800 1,082,575,242 71,449,965,972
II 61 60 60 1,105,900 1,082,575,242 64,954,514,520
III 55 54 55 213,100 1.082.575.543 59,541,654,865
IV 57 50 50 21,796,200 1,082,575,602 54,128,780,100
NUMBER OF SHARES, PRICES, and MARKET CAPITALIZATION in 2023
KETERANGAN TAHUN 2023
NUMBER OF SHARES 1,082,575,602
CLOSING PRICE 50
MARKET CAPITALIZATION IDR 54,128,780,100
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LAPORAN TAHUNAN 2023 PT JASNITA TELEKOMINDO TBK. Company Profile
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Be the leading communications
Vision
provider that empowers businesses
and individuals with reliable
connectivity and boutique-like
services
Mission
To provide our clients with one simple
solution for all their communication
and connectivity needs
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Event Highlights 2023
JAST as the winner of
the tender for the
JANUARI FEBRUARI JAST serves a multilingual
procurement of BPJS Contact Center
Health Integrated
WhatsApp services
JAST carries out live JAST succeeded in recording a
implementation of MARET APRIL net profit of IDR 4.6 billion in
BPJS Health services, the first quarter of 2023, with a
Pandawa revenue growth rate of 113%
JAST provides United MEI
Tractor Group Call
JUNI JAST holds an Annual GMS
Center services on June 22, 2023
JAST held a Webinar "Smart
JAST collaborates Governance Towards New
with Sotech for JULI AGUSTUS Hope for Advanced Indonesia",
Public Cloud services which was attended by
hundreds of Regency/City
Government representatives
JAST participated
in the Smart City JAST participated in the 2023
OKTOBER
Expo & Forum SEPTEMBER IoT Bizlator Conference
(IISMEX) which was roadshow held by the
attended by 28 Indonesian Ministry of
Southeast Asian Communication and Information
countries in Serang, Banten
JAST was the
winner of the JAST received an award from
tender for 165 BPJS DESEMBER the Indonesian Ministry of
NOVEMBER
Health Care Communication and
Center services, Information as the Most
among 4 other Active Telecommunications
companies Provider in Supporting IoT
Ecosystem Market Growth
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Company General Information
Name Stock Exchange
PT Jasnita Telekomindo Tbk. Shares of PT Jasnita Telekomindo Tbk.
traded on the Indonesian Stock
Line of Business Exchange
Telecommunication
Share Listing Date
Ownership May 16, 2019
PT Jast Infotek Group 20%
UOB Kay Hian PTE LTD 32.47% Stock Name
Kristina Dwi Suryani Pangerapan 2.12% JAST
Nurharjanto 0.47%
Public 44.94% Total Employees
296 people
Company Establishment
January 25th 1996 Entity
PT Sakti Makmur Pratama
Legal Basis for Establishment PT Dimensi Ruang Digital
Deed of Establishment Number 119 PT Jast Indonesia Aman
Dated January 25 1996
Approved by the Minister of Justice with
Decree No. C2-8554.HT.01.01.TH.96
Authorized capital
IDR 244,088,000,000 (two hundred forty four billion eighty eight million Rupiah)
Issued and Fully Paid Up Capital
Rp 108.257.560.200 (one hundred eight billion two hundred fifty seven million five
hundred sixty thousand two hundred Rupiah)
Contact Us :
Telepon :
021- 2856 5288
Website
www.jasnita.com
Address:
E Trade Building 5 Floor,
Jl KH Wahid Hasyim No. 55
Gondangdia Menteng
Jakarta Pusat
22
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Chronology of Share Listing
JAST has submitted a Registration Statement in connection with the Initial Public Offering to the Financial Services Authority ("OJK")
via letter Number 247/BOD-JT/IV/2019 dated April 2 2019, in accordance with the requirements stipulated by Law of the Republic
of Indonesia No. 8 of 1995 dated 10 November 1995 concerning Capital Markets, State Gazette of the Republic of Indonesia No. 64
of 1995, Supplement No. 3608/1995 and its Implementing Regulations (hereinafter referred to as the Capital Markets Law).
PT Jasnita Telekomindo, Tbk first listed its shares on the Indonesia Stock Exchange (BEI) on May 16 2019, by listing its shares totaling
203,406,700 (two hundred three million four hundred six thousand seven hundred) Named Ordinary Shares with a nominal value of
IDR 100, - (one hundred rupiah) per share, which is offered to the public at an offering price of Rp. 246 (two hundred and forty-six
Rupiah).
Thus, the number of shares listed by the Company on the Indonesian Stock Exchange is 813,616,700 (eight hundred thirteen million
six hundred sixteen thousand seven hundred) shares or 100% (one hundred percent of the total issued and fully paid-up capital after
the implementation of the Offering General Prime, and get the stock code JAST.
Then on February 21 2022, the Company submitted a registration statement to the OJK regarding Limited Public Offering I, and
obtained effective permission from the OJK on April 27 2022 via letter Number S-73/D.04/2022.
In the Limited Public Offering I, the Company increased its capital by granting Pre-emptive Rights in the amount of 406,813,350
(four hundred six million eight hundred thirteen thousand three hundred and fifty) ordinary shares with a nominal value of Rp. 100.00
(one hundred Rupiah ) each share, which is offered at an Exercise Price of Rp. 150.00 (one hundred and fifty Rupiah) per share so
that the total amount is a maximum of Rp. 61,022,002,500.00 (sixty-one billion twenty-two million two thousand five hundred
Rupiah).
Licence
Internet Service
Call Center Internet Telephony
Provider for Public Purposes
In June 2004, JAST In February 2005, JAST In December 2005,
obtained a permit to obtained a license to JAST obtained
operate an Information provide internet access permission to provide
Service Center (Call internet telephony
service provider
Center) from the
services services for public
Republic of Indonesia's
Kominfo
purposes
Calling Card Jartaplok Siskomdat
In December 2014,
In September 2004, In March 2020, JAST
JAST obtained a permit
JAST obtained a license obtained a permit to
to operate a Switched-
to provide value-added provide Data
based Local Fixed
calling card telephony Telecommunications
Network
services System (Siskomdat)
services
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Line Business
Based on the Articles of Association of PT Jasnita
Telekomindo Tbk. the latter, as stated in Deed no. 05
dated 5 December 2022 before Lily Harjati Soedewo,
S.H., M.Kn., Notary in Jakarta, in accordance with Article
3 in order to achieve these aims and objectives, the
Company can carry out the scope of main and
supporting business activities, as follows:
Main Business Activities:
Wholesale Trade in Telecommunication Equipment
Telecommunication Activities with Cables
Wireless Telecommunications Activities;
Satellite Telecommunications Activities;
Internet Service Provider;
Data Communication System Services;
Hosting and Related Activities;
Web Portal And/Or Digital Platform
Call Center Activities
Provision of Human Resources and Management of
Human Resources Functions
Supporting Business Activities:
Wholesale Trade in Computers and Computer
Equipment
Software Wholesaling
Wholesale Electronic Spare Parts Trading
Wholesale trade in office and industrial processing
machines, spare parts and equipment
Other Financial Services Activities not elsewhere
classified, non-insurance and pension funds.
Our Services
The services provided by the Company include:
Inbound & Outbound
Wallboard
Chat & Bot
Outsourcing (Workplace, Human Resources,
Hardware)
Contact Center
One conversation over multiple channels
Popular messaging : Whatsapp Business API,
Facebook Messenger, Live Chat, Email,
Telegram
Omnichannel
Business VoIP solution with Office Number &
Bizphone
Can connect extension numbers on
Smartphone, Laptop or PC
Jascloud IVR
Sip Trunk
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Our Services
Panic button Command Center
Tracking In building Solution
First aid in Cyber Security
incidents Security
Emergency Call Service Jasgrid
112
Smart Lighting Video and web
CCTV Surveillance conference
solutions
Jasmeet
Smart City
Network Operation Center (NOC)
1. NOC A Grand Indonesia West Mall LG Floor (loading
dock Amarta)
Jl. M.H. Thamrin No.1, Menteng, Central Jakarta 10310
2. NOC B1 Grand Indonesia East Mall LG Floor
(loading dock Hotel Kempinski)
Jl. M.H. Thamrin No.1, Menteng, Central Jakarta , 10310
3. NOC B2 Grand Indonesia East Mall LG Floor (next
to the Control Room Engineering GI)
Jl. M.H. Thamrin No.1, Menteng, Central Jakarta, 10310
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Organization Structure
General Meeting
Shareholders
Board of Audit Committee
Nomination Committee
and Remuneration
Commissioners
Board of Director
President Director
Yentoro
Corporate
Secretary &
Corporate
Planning
Operational Director
Commercial Director Technology Director
Sri Akhadah David Yamanto
Samsul Effendi
Marketing Project Operational & Project Akuntansi & HRD & GA Legal
Sales Product
Communication Network Development Keuangan
Development
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Board of Director Profile
Yentoro
President Director
Place and Date of Birth/Age: Appointment History:
Pekalongan, 10 September 1966/57 years Reappointed as President Director through
Domicile: Jakarta the Annual General Meeting of Shareholders
Deed Number 21 dated 22 June 2023
Citizen : Indonesian
Educational background : Affiliate Relationship:
Master Degree from the University of Toledo, Has no affiliation with members of the Board
Toledo, Ohio, United States of Directors, other members of the Board of
Bachelor Degree in Engineering from National Commissioners or with the Controlling and
Tsing Hua University, Hsin Chu, Taiwan Main Shareholders.
Work experience : JAST Share Ownership:
Maintenance Engineer Hualon Microelectronic 16,401,000 shares
Corp, Taiwan (1989-1991)
Senior Financial Consultant Capelle
Surjadinata & Setiawan (1994-1997)
Director at PT Transpacific Securindo (1997-
1998)
Corporate Finance & Asset Management PT
Transasia Securities (2003-2011)
President Director of PT Avrist Asset
Management (2011-2017)
Independent Director of PT Jasnita
Telekomindo Tbk (2018-2020)
Independent Commissioner of PT Phintraco
Sekuritas (2018-present)
Independent Commissioner at PT Phintraco
Sekuritas (2018-present)
President Director of PT Jasnita Telekomindo
Tbk. 2020-present)
Independent Commissioner of PT Phintraco
Sekuritas (2018-present)
Independent Commissioner of PT
Saranacentral Bajatama Tbk. (2022-present)
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Samsul Effendi
Director
Place and Date of Birth/Age: Appointment History:
Jakarta, 20 February 1973/50 Years Reappointed as Director through the Annual
General Meeting of Shareholders Deed
Domicile: Jakarta Number 21 dated 22 June 2023
Citizen : Indonesian Affiliate Relationship:
Has no affiliation with members of the Board
Educational background : of Directors, other members of the Board of
Faculty of Electrical Engineering, Commissioners or with the Controlling and
Telecommunications Department, Brawijaya Main Shareholders.
University
JAST Share Ownership:
391,600 shares
Work experience :
Business Development Staff – PT Jasnita
Telekomindo Tbk.
General Manager Business Development - PT
Jasnita Telekomindo Tbk.
Director – PT Jasnita Telekomindo Tbk. (July
2022-present)
28
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
David Yamanto
Director
Place and Date of Birth/Age: Appointment History:
Jakarta, 28 November 1989/ 34 Years Reappointed as Director through the Annual
General Meeting of Shareholders through
Domicile: Jakarta Deed Number 21 dated 22 June 2023
Citizen: Indonesian Affiliate Relationship:
Has no affiliation with members of the Board
Educational background : of Directors, other members of the Board of
Bachelor of Information Engineering from Bina Commissioners or with the Controlling and
Nusantara University Main Shareholders.
Work experience : JAST Share Ownership:
Programmer - PT Bicom Mitra Solusindo in 585,000 shares
2011,
Project Director - Brit-e Digital Solution
(2012-2014)
IT Officer - PT Kalbe Farma Tbk. (2014-2015)
IT supervisor - PT Ultra Sakti (2015-2018)
IT Head at PT Berkah Kelola Dana (2018-
2022)
Director of PT Sakti Makmur Pratama (March
2021-present)
Director of PT Jasnita Telekomindo Tbk. (July
2022- present)
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Sri Akhadah
Director
Place and Date of Birth/Age: Appointment History:
Indonesia, 07 June 1967/56 years Appointed as Director of the Company based
on the Resolution of the Extraordinary GMS
Domicile: Jakarta dated 23 November 2023 in accordance
with the Deed of Statement of Resolutions of
Citizen : Indonesian the Extraordinary General Meeting of
Shareholders Number 16 dated 23 November
Educational background : 2023.
Bachelor of Electronics, Diponegoro University
Affiliate Relationship:
Work experience : Has no affiliation with members of the Board
Engineer at Engineering Dept. Polytron (1989- of Directors, other members of the Board of
1992). Commissioners or with the Controlling and
Technical Assistance Regional Division V, Main Shareholders.
Marketing & Partnership TELKOM Regional
Division V (1995-2003) JAST Share Ownership:
Assistant Manager for External Transaction None
TELKOM CIS Division (2003-2007)
Senior Account Manager VAS TELKOM CIS
Division (2007-2012)
Manager Carrier Service VAS TELKOM DWS
(2012-2016)
GM Carrier Service VAS & Multimedia TELKOM
DWS(2016-2019)
OSM Carrier Service Delivery & Assurance
TELKOM DWS (2019-2023)
Director of PT Jasnita Telekomindo Tbk. (2023-
present)
30
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Board of Commissioner Profile
Tie Aswan
President Commissioner
Place and Date of Birth/Age: Appointment History:
Bagan Siapi-api, 10 December 1970/53 Reappointed as President Commissioner
years through the Annual General Meeting of
Shareholders through Deed Number 21 dated
Domicile: Jakarta 22 June 2023
Citizen: Indonesian Affiliate Relationship:
Has no affiliation with members of the Board of
Educational background : Directors, other members of the Board of
Bachelor of Accounting at Unika Atmajaya Commissioners or with the Controlling and Main
Shareholders.
Work experience :
Assistant Chief Accounting PT Safari JAST Share Ownership:
Garmindo Indah (1990-1993) 83,333 shares
Senior KAP Auditor Drs Johan, Malonda &
Partners, Nexia International (1993-1995)
Finance & Accounting Manager PT Suluh
Dwipantara (Brasali Group) (1995-2006)
Finance Controller PT Premas International
(2006-2007)
Director of Finance PT Cozmo Serviced
Apartments (2007-present)
President Commissioner of PT Jasnita
Telekomindo Tbk. (2022-present)
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Irwan Arifin
Independent Commissioner
Place and Date of Birth/Age: Appointment History:
Bandung, 3 November 1970/53 years Reappointed as Independent Commissioner of
the Company through the Annual General
Domicile: Jakarta Meeting of Shareholders via Deed Number 21
dated 22 June 2023
Citizen: Indonesian
Affiliate Relationship:
Educational background : Has no affiliation with members of the Board of
Bandung Indonesia College of Economics Directors, other members of the Board of
Commissioners, or with the Controlling and Main
Work experience : Shareholders.
Marketing Director PT Buana Talimas
Textile (1998-present) JAST Share Ownership:
President Director of PT Karya Mitra None
Pembangunan (2012-present)
Director of PT Indojaya Graha Buana
(2014-present)
President Director of PT Borneo
Nusantara Propertindo (2015-present)
Operational Director of PT Bumipesona
Citra Agung (2017-present)
President Director of PT Chandra Naya
Pragita (2019-present)
Independent Commissioner of PT Jasnita
Telekomindo Tbk. (2022-present)
32
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Fariz Hutama Putra
Commissioner
Place and Date of Birth/Age: Appointment History:
Jakarta, 17 November 1990/33 Years Reappointed as Commissioner through the
Annual General Meeting of Shareholders
Domicile: Jakarta through Deed Number 21 dated 22 June
2023
Citizen : Indonesian
Affiliate Relationship:
Educational background : Has an affiliate relationship with the
Bachelor of Accounting - Trisakti University Founding Shareholder, Mr. Nurharjanto.
Bachelor of Science - Indiana University
Master of Business Administration - City JAST Share Ownership:
University of Seattle 20,800 shares
Work experience :
Management Lecturer - Indonesia
International Institute for Life Science (i3L)
(July 2018-Current)
Finance Lecturer, Trisakti University (March
2017 – April 2018)
National Supply Planner- Coca Cola
Amatil Indonesia (December 2016-March
2017
Enterprise Resource Planning &
Engineering – Filson (September 2015 –
March 2016)
Business Administrator – PT Handayani
Reka Prama (November 2006 – August
2010)
Commissioner of PT Jasnita Telekomindo
Tbk. (2022-present)
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Information on
Major Controlling Shareholders
Kennard Jr S Kurnia
95%
PT Aplikasi Inti Makmur
64%
UOB Kay Hian PTE LTD PT Jast Infotek Grup Nurharjanto Kristina DS
32,47% 0,47% Pangerapan
20%
2,12%
PT Jasnita Telekomindo Tbk.
64%
PT Sakti Makmur PT Karta Indonesia
CCX Platform PTE LTD
Pratama Global
99,99% 40% 90,91%
PT Jast Indonesia Aman PT Dimensi Ruang Digital
95% 90%
Shareholder Composition
Composition of Share Ownership
As of December 31, 2023
Jast Infotek Grup
20%
Masyarakat
44.9%
UOB Kay Hian PTE LTD
32.5%
Kristina Pangerapan
2.1% 34
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Details of the 20 Largest Shareholders
NO SHAREHOLDERS NUMBER OF SHARES %
1. UOB KAY HIAN PTE LTD 351,551,586 32.47
2. PT JAST INFOTEK GRUP 216,515,120 20.00
3. THOMAS SOEGIJANTO TANTRA 28,500,000 2.63
KRISTINA DWI SURYANI
4. 22,950,000 2.12
PANGERAPAN
5. KENNARD JR S. KURNIA 17,705,550 1.64
6. ANANTO 13,050,600 1.21
7. YENTORO 12,701,000 1.17
8. GOUW TAMA DAVID PRIATNA 11,725,500 1.08
9. NG MING HWIE 10,000,000 0.92
10. GOUW, TAMA HARRY PRIATNA 7,500,000 0.69
11. RUDY GUNAWAN 6,981,500 0.64
12. STEFANUS ASIKIN TJHIN 6,500,000 0.60
13. ALEXANDER SUGIMAN TJIOE 6,231,000 0.58
14. TJANDRA WIRYA WIDJAYA 5,717,100 0.53
15. NURHARJANTO 5,062,500 0.47
16. NIZAR SUNGKAR 5,000,000 0.46
SATRIA WIDYA DHARMA
17. 4,210,000 0.39
WANGSA G
HSBC-FUND SERVICES A/C 006
18. KOREA SECURITIES 4,100,300 0.38
DEPOSITORY
19. ARIE IRAWAN HOSEA 3,400,000 0.31
20. TOMY GORETHA 3,124,600 0.29
*) Some institutions listed above act as custodians for shareholders
35
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Details of Domestic and Foreign Shareholders
INVESTOR NUMBER OF
NUMBER OF SHARES %
STATUS INVESTORS
LOKAL
LOCAL INDIVIDUALS 7,402 509,533,546 47.07
PENSION FUND
0 0 0
FOUNDATION
INSURANCE 0 0 0
LIMITED LIABILITY
4 216,735,170 20.02
COMPANY
SUBTOTAL LOKAL 7,406 726,268,716 67.09
FOREIGN
FOREIGN INDIVIDUALS 4 249,600 0.02
FOREIGN CORPORATION 8 356,057,286 32.89
FOREIGN SUBTOTAL 12 356,306,886 32.91
TOTAL SHARES 7,418 1,082,575,602 100
Board of Directors and Board of Commissioners Shares
NUMBER OF
NO. SHAREHOLDER POSITION %
SHARE
1. TIE ASWAN KOMISARIS UTAMA 83,333 0.01
2. FARIZ HUTAMA PUTRA KOMISARIS 20,800 0.00
3. YENTORO DIREKTUR UTAMA 16,401,000 1.51
4. SAMSUL EFFENDI DIREKTUR 391,600 0.04
5. DAVID YAMANTO DIREKTUR 585,000 0.05
36
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Chronology of Listing of Other Securities
In May 2022, the Company recorded additional capital with Pre-emptive Rights on the
Indonesian Stock Exchange through Limited Public Offering I (PUT I), amounting to 268,948,279,
so that the Company's paid-up capital at the end of this PUT I, the Company's paid-up capital
became 1,082,574,979 shares and the number of series II warrants issued was 18,263,782
warrants.
Company Entity Information
Company Name Share Ownership Percentage Line Business
PT Sakti Makmur Pratama PT Jasnita Telekomindo Tbk. : Programming activities
99.99% Human resource
Yentoro : 0.01% provision activities
Call Center Activities
PT Dimensi Ruang Digital
PT Sakti Makmur Pratama : 90% Provision of human
Yentoro : 10% resources
Call Center Activities
PT Jast Indonesia Aman Private security
PT Sakti Makmur Pratama : 95% activities
Kennard Jr S Kurnia : 5% Provision of human
resources
Off Street Parking
Activities
CCX Platform PTE LTD PT Jasnita Telekomindo Tbk. : Call Center
90.91% Investasi
Asianest Investments PTE LTD :
9.9%
Connect Center PTE LTD CCX Platform PTE LTD : 50.05% Call Center
Coni Tan : 15%
Seacare Foundation : 30%
Connect Centre Sdn Bhd Connect Centre PTE LTD : 100% Call Center
Well PTE Ltd Connect Centre PTE LTD : 100% Call Center
37
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Capital Market Supporting Institutions & Professions
Public Accounting Firm
KAP HELIANTONO & REKAN
Jl. HR Rasuna Said Kav. 5 Blok X-7
Jakarta Selatan 12940
021 2933 2687
Law Firm Law Firm
ACHMAD JUSUF & PARTNERS
PRADNANDA & ASSOCIATE
Office 8, Lantai 18A, SCBD Lot 28
Jl. Sembada, Ngentak, Sinduharjo, Kec.
Jl Jend. Sudirman Kav. 52-53 Jakarta 12190
Ngaglik, Sleman,
021-2949 0677
Daerah Istimewa Yogyakarta 55581
www.theajp.asia
Notary Securities Administration Bureau
LILY HARJATI SOEDEWO, SH MKN PT ADIMITRA JASA KORPORA
Jl.Berlian I No. 15 Kelurahan Sumur Batu, Jl Kirana Avenue III, Blok F3 No. 5
Kecamatan Kemayoran, Central Jakarta Kelapa Gading, North Jakarta 14250
021-212 42272 021-2974 5222
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Employee Composition
Employee Composition Based on Education Level
NUMBER OF HUMAN
JENJANG
EDUCATION
PENDIDIKAN
LEVEL %
RESOURCES
MAGISTER (S2) 1 0.4
SARJANA (S1) 229 79
DIPLOMA (D3) 36 12.4
SMA 21 7.2
SMP 3 1
TOTAL 290 100
Employee Composition Based on Position Level
NUMBER OF HUMAN
JENJANG PENDIDIKAN
POSITION LEVEL %
RESOURCES
GENERAL MANAGER 4 1.4
MANAGER 8 2.8
SPV 14 4.8
STAFF 58 20
NON STAFF 206 71
TOTAL 290 100
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Employee Composition
Employee Composition Based on Gender
NUMBER OF HUMAN
JENJANG
STATUS
PENDIDIKAN %
RESOURCES
MALE 143 49.3
FEMALE 147 50.7
TOTAL 290 100
Employee Composition Based on Status Level
NUMBER OF HUMAN
JENJANG
STATUS
PENDIDIKAN %
RESOURCES
PERMANENT (PKWTT) 56 19.3
CONTRACT EMPLOYEE (PKWT) 234 80.7
TOTAL 290 100
Employee Composition Based on Age
NUMBER OF HUMAN
EDUCATIONAL LEVEL %
RESOURCES
<25 18 6.2
25-30 25 8.6
30-35 100 33.8
35-40 93 32.1
40-45 35 12.1
45-50 25 6.9
>50 5 0.3
40
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK. Management Discussion & Analysis
Page 48
ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Global and Indonesian Macroeconomic Review
The global economy continues to recover from the impact of the COVID-19 pandemic, the
Russia-Ukraine war, the Israel-Palestine conflict, economic fragmentation (the antithesis of
economic integration), commodity price volatility, and the threat of climate change. The
International Monetary Fund (IMF) has released the 2023 global economic projection at 3%,
indicating a slowdown compared to 2022. The Central Bank's policy of raising interest rates to
tackle inflation continues to affect the economy. According to the IMF's World Economic
Outlook, global inflation is expected to decrease from 8.7% in 2022 to 6.8% in 2023 and
further to 5.2% in 2024. The World Bank forecasts global economic growth in 2023 to slow to
2.4% year on year (YoY), significantly lower than the 2.6% projection. The World Bank also
projects developing countries to grow by 3.9% and low-income countries to grow by 5.5%.
The withdrawal of the COVID-19 emergency status by the WHO and the Indonesian
government's efforts to improve significant economic growth have positively impacted a better-
performing economy. Indonesia's strengthening economic growth is evident in various aspects,
both in terms of business fields and spatial dimensions. Based on 2023 BPS data, Indonesia's
economic growth reached 5.05%, slightly slower than the previous year's 5.17%. The government
continues to maintain economic growth above 5%, while successfully managing inflation,
showing a downward trend throughout the year. Proactive measures by Bank Indonesia in
raising the interest rate to 6% BI rate have proven effective in controlling inflation, which only
reached 2.6% by the end of the year.
Indonesia's trade balance, which recorded a surplus for 43 consecutive months, is strong
evidence of economic stability. Consistent support from the manufacturing sector is reflected in
the Purchasing Managers' Index (PMI), which has remained in the expansive zone for 28
consecutive months, serving as a key driver in supporting sustainable economic growth.
Additionally, investment growth increased by 4.4%, supported by the realization of
infrastructure development programs. In the context of sustainable economics, the government
and the DPR (People's Consultative Assembly) in the State Budget (APBN) agree to set the
economic growth target for 2024 at 5.2%.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Business Overview and Industry Outlook
The telecommunications industry continues to lead the technology trends shaping the way the
world is connected in 2023. The government is committed to accelerating telecommunications
infrastructure and digital transformation in Indonesia. According to BPS data from the Susenas
survey in 2022, 66.48% of the Indonesian population already has internet access. Based on data
from the Indonesian Internet Service Providers Association (APJII), the number of internet users in
Indonesia reached 215.6 million in 2022.
The widespread support for 5G technology by the government, private sector, and state-owned
enterprises is expected to accelerate digital transformation and meet various societal needs.
5G is not only seen as a faster network but also as a foundation for innovations such as
autonomous vehicles, smart cities, and the growth of the Internet of Things (IoT) ecosystem.
Telecommunications service providers continue to invest in expanding the coverage and speed
of 5G, supporting cross-sectoral digital transformation. Alongside the 5G rollout, the Ministry of
Communication and Informatics (Kominfo) aims to reach 50 million Indonesians with digital
literacy by 2024 as part of the National Digital Literacy Movement (GNLD).
The increased use of IoT acts as a catalyst for the growth of telecommunications networks.
Sensor-based connections are utilized not only in smart homes but also in the security, health,
manufacturing, and agriculture sectors. The demand for infrastructure supporting a growing
number of connected devices is rising, prompting operators to develop reliable and secure
solutions. With the continuous increase in data exchanged over networks, data security becomes
a primary focus. Coordinated cyber attacks emphasize the importance of investing in data
protection. Telecommunications companies allocate significant resources to secure their
infrastructure and provide additional security services to business and individual customers.
Telecom operators innovate in service packages that offer an excellent combination of
connectivity, content, and other services. The focus on seamless customer experience and
added value becomes crucial in an increasingly competitive landscape. 2023 marks a
significant change in the telecommunications industry, with 5G, IoT, AI, data security, and
business model transformation as the main drivers. Future telecommunications projections
promise more innovation, strategic partnerships, and service enhancements that will continue to
shape how we communicate and connect in the future.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Business Overview and Industry Outlook
Despite significant improvements in telecommunications services in Indonesia, it is regrettable
that this progress is not proportional to the provision of emergency call center services,
particularly the 112 service. Amidst the demand for quick and effective emergency responses,
Indonesia still faces challenges in organizing emergency services optimally. In developing
projects to improve and enhance these services, a crucial aspect to consider is the need for an
efficient call center. It can be observed that the lack of availability and ease of access to the
112 services in Indonesia is a major factor in determining the prospects of future projects.
Involvement in call centers is not just a support function but a core element that can provide
quick and organized responses in emergencies. The Emergency Call Service 112 (Call Center
112) is an initiative by the Ministry of Communication and Information of the Republic of
Indonesia to assist the well-being of the public by initiating and facilitating stakeholders in
emergencies through toll-free emergency calls.
It is important to emphasize that the success of this project depends not only on improving the
112 service itself but also on the call center's ability to provide accurate and prompt assistance.
This can be achieved through comprehensive training strategies for call center operators,
ensuring they can provide accurate guidance and effectively manage emergencies, as done by
the company.
The provision of optimal and easily accessible services to the public is the key to enhancing the
value of the emergency service industry in the future. Data and statistical analysis regarding
emergency calls, response times, and rescue efficiency can serve as a guide in evaluating and
improving system performance. By comprehensively addressing these challenges, this future
project has the potential to bring significant positive change in providing protection and
assistance in emergencies in Indonesia, creating a more robust foundation for the emergency
service industry.
Operational Performance Review
In the year 2023, the operational performance of JAST has
shown significant improvement compared to the previous
year. There has been a substantial increase of over 100% in
project tenders compared to 2022. This remarkable
increase is attributed to the acquisition of several new
contracts for Call Center, Jascloud, and Omnichannel
requirements. The company also made significant capital
expenditures for ongoing projects such as BPJS Kesehatan,
KCIC, BPJS TK, DJKI, and various other projects. Some
notable tenders include the Contact Center Services for
BPJS Kesehatan, Grab, Mitra, Transaksi Indonesia, KCIC,
United Tractors, Bank Mandiri Card, and the Call Center
service for the Election Implementation Honor Council. As
the largest provider of 112 services in Indonesia, as of
December 2023, the company has extended its services to
84 districts/cities across Indonesia.
CCX Platform Pte Ltd has successfully recorded a highly positive performance contribution,
largely driven by the operational success of Connect Center Pte Ltd in Singapore and Connect
Center Sdn Bhd in Malaysia. This success not only reflects a robust business strategy but also
signifies the company's dedication to providing cutting-edge solutions in the Contact Center
services worldwide. With the support of its business entities in Singapore and Malaysia, CCX
Platform Pte Ltd has been able to deliver excellent services in the region.
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Profit (Loss) Report
INCREASE
INFORMATION 2023 2022 2021 2020 (DECREASE) 2023
VS 2022
OPERATING REVENUES 131,011,518,533 127,228,126,640 68,051,487,879 61,431,175,244 3%
DIRECT EXPENSES -91,131,817,933 -89,815,109,194 -45,040,301,029 -37,447,597,131 1%
GROSS PROFIT 39,879,700,600 37,413,017,446 23,011,186,850 23,983,578,113 7%
OPERATING EXPENSES -36,044,714,455 -47,234,850,545 -30,511,226,758 -32,144,350,431 -24%
OPERATING PROFIT 3,834,986,145 -9,821,833,101 -7,500,039,908 -8,160,772,318 139%
OTHER EXPENSES NET -2,251,779,255 -140,958,606 -2,349,241,686 -2,862,412,079 1497%
PROFIT AND LOSS BEFORE
1,583,206,890 -5,458,652,453 -9,849,281,594 -11,023,184,396 -116%
TAX
BENEFITS (TAX BURDEN) OF
-418,630,776 -62,033,204 1,909,095,476 1,087,146,621 575%
INCOME
NET PROFIT FOR THE YEAR 1,164,576,114 -10,024,824,912 -7,940,186,118 -9,936,037,775 -112%
ITEMS THAT WILL NOT BE
RECLASSIFIED TO PROFIT
(LOSS) GAIN (LOSS) ON
-353,839,582 149,607,169 847,898,505 -4,385,544,093 -337%
REMEASUREMENT OF
EMPLOYEE BENEFITS
LIABILITIES
TOTAL COMPREHENSIVE
108%
INCOME FOR THE CURRENT 810,736,532 -9,875,217,742 -7,092,287,613 -14,321,581,868
YEAR
TOTAL ATTRIBUTABLE PROFIT FOR THE YEAR TO:
OWNER OF THE PARENT
-1,068,395,149 -8,278,345,273 -7,940,130,332 -14,321,277,773 -87%
ENTITY
NON-CONTROLLING
2,232,971,263 -1,746,479,638 -55,786 -304,095 -228%
INTERESTS
TOTAL ATTRIBUTABLE COMPREHENSIVE INCOME FOR THE YEAR TO:
OWNER OF THE PARENT
-1,434,551,484 -8,142,226,025 -7,092,231,827 -14,321,277,773 82%
ENTITY
NON-CONTROLLING
2,245,288,016 -1,732,991,717 -7,092,231,827 -304,095 230%
INTERESTS
BASIC NET LOSS PER SHARE
IS ATTRIBUTED TO THE
(0,99) (10,17) (9,76) (17,60)
OWNERS OF THE PARENT
ENTITY
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Operating Revenues
The company generates revenue from its value-added call center service, Jascloud, and other
telecommunications services. As of December 31, 2023, the company's revenue stood at Rp 131
billion, representing a 3% increase from the 2022 revenue of Rp 127.2 billion. This increase is
primarily attributed to higher revenue from telecommunications services, interconnection, and
the internet, which are deemed highly beneficial for companies in the current era of
digitalization.
Despite achieving significant revenue growth, the company is committed to further expansion by
targeting a 15% revenue increase in 2024. To achieve this target, the company plans to continue
developing new products such as the Jast Safe service and enhancing communication services
for companies, government entities, SMEs, and the general public. The company also intends to
expand its services into AI-based security services under PT JAST Indonesia Aman. The JAST Safe
service is supported by reliable infrastructure, equipped with a command center, and manned by
security personnel with the best IT and Facility Management knowledge, enabling them to adapt
to complex needs and perform multitasking roles effectively.
The company is highly optimistic that the AI-based
security project will continue to evolve and contribute
to Indonesia's digitalization efforts. With a clear vision
and strong commitment, the company is ready to
continue its journey towards greater success in the
future. The company will strive to expand its business
reach, enhance productivity, accelerate innovation,
and broaden its presence in the digital world to meet
client needs and boost economic growth.
Direct Expenses
In 2023, the Company's direct costs or basic costs will reach IDR 91.1 billion. This figure increases
by 1% from direct expenses in 2022 at IDR 89.8 billion. The cost of goods sold increased due to
an increase in the Company's revenue and also the consolidation of CCX Pte Ltd. This increase
can indicate a successful growth strategy, market expansion, and success in winning strategic
projects.
An increased cost of goods sold is not always a negative signal, if it is associated with balanced
revenue growth. Increasing additional investment in project infrastructure, human resources or
technology can be seen as a strategic step for the Company to increase its capabilities and
competitiveness in an increasingly competitive market.
Gross Profit
The company opened a gross profit of IDR 39.8 billion in 2023, an increase of 7% from IDR 37.4
billion in 2022. This increase was mainly contributed by call center services through tender and
non-tender projects. The gross profit margin in 2023 will be 30.4%, an increase compared to
2022, which will be 29%.
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General and Administrative Expenses
In 2023, JAST's general and administrative expenses amounted to Rp 36 billion. This figure
represents a decrease of 24% from the general and administrative expenses in 2022, which
stood at Rp 47.2 billion. This decrease was a result of the company's effective cost
management, operational efficiency efforts, cost restructuring, and changes in business strategy
becoming key to successful budget management. Despite the decrease, the company continued
to manage its budget more efficiently and enhance its productivity. With the decrease in general
and administrative expenses, the company has successfully found ways to conduct
administrative activities more efficiently, optimize resources, or reduce unnecessary
expenditures.
The implementation of various cost-saving measures enabled effective expense management.
By streamlining administrative processes and leveraging digital technology, the company has
achieved operational efficiency and optimized costs. JAST's focus on employee development
and cost management aims to achieve sustainable growth and maintain a competitive edge in
the Indonesian telecommunications industry. These cost efficiencies have contributed to an
increase in the company's net profit.
Other Expenses
In 2023, the Company recorded other financial expenses amounting to Rp 2.2 billion, an
increase compared to the previous year's Rp 140 million. This increase was primarily due to higher
loan repayments. The rise resulted from increased interest costs and bank administration fees
borne by the Company. However, despite the rise in financial expenses, the Company still
managed its finances effectively to minimize higher financial burdens in the future. One of these
efforts includes optimizing capital usage and seeking funding sources with lower rates for
ongoing projects.
Comprehensive Income for the Year
Throughout 2023, the Company recorded a positive growth in net income for the current year,
reaching Rp 1.9 billion, a significant increase from the previous year's loss of Rp 9.8 billion. This
improvement aligns with the Company's optimal performance and effective management. The
Company has demonstrated exceptionally positive performance, reflecting management's
commitment to navigating the increasingly competitive telecommunications industry. This success
undoubtedly strengthens the Company's position in the market. The Company's enthusiasm for
continuous improvement remains a primary driving force. This success serves as a catalyst for a
more focused approach to enhancing performance and implementing improvement strategies.
The Company fully acknowledges the dynamic and evolving nature of the telecommunications
industry, where innovation and adaptation are keys to competitiveness. These efforts materialize
through cost efficiency enhancements and performance effectiveness. By upholding cost
discipline, the Company can allocate resources more wisely, enhance profitability, and
proactively address future challenges. The initiatives to improve performance effectiveness also
underscore the importance of delivering quality services to customers.
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Financial Position Report
INCREASE
INFORMATION 2023 2022 2021 2020 (DECREASE)
2023 VS 2022
CURRENT ASSETS 47,675,983,108 48,455,192,038 24,856,317,172 35,160,631,158 -1.6%
NON-CURRENT ASSETS 94,059,222,975 95,465,421,880 75,828,952,368 78,933,788,356 -1.5%
TOTAL ASSETS 141,735,206,083 143,920,613,918 100,685,269,540 114,094,419,514 -1.5%
SHORT-TERM LIABILITIES 44,646,741,994 50,076,852,696 47,911,877,658 52,688,677,814 -10.8%
LONG TERM LIABILITIES 5,681,258,220 3,958,309,039 4,026,354,761 5,566,416,965 43.5%
TOTAL LIABILITIES 50,328,000,214 54,035,161,736 51,938,232,419 58,255,094,779 -6.9%
TOTAL EQUITY 91,407,205,869 89,885,452,182 48,747,037,122 55,839,324,735 1.7%
TOTAL LIABILITIES AND EQUITY 141,735,206,083 143,920,613,918 100,685,269,541 114,094,419,514 -1.5%
Asset
As of December 31, 2023, the company's recorded assets amounted to Rp 141.7 billion, a
decrease of 1.5% from Rp 143.9 billion in 2022. The company's current assets stood at Rp 47.6
billion, experiencing a 1.6% decline from the previous year's current assets of Rp 48.4 billion. This
decline is primarily attributed to a decrease in Third Party Trade Receivables and Other Third
Party Receivables.
Meanwhile, the company's non-current assets also decreased by 1.5% from Rp 95.4 billion in
2022 to Rp 94 billion in 2023. This decrease is mainly caused by declines in the categories of
Advances, Trade Receivables, and Other Third Party Receivables. However, despite these
declines in assets, the company's remarkable achievement is its ability to maintain its net profit
amidst asset decline. In facing asset decreases, the company will strategize to enhance the
efficiency of receivables management and optimize its asset portfolio. These measures aim to
strengthen its position in the market and prepare for potential economic challenges in the
future.
Equity
In 2023, there will be a decrease in the Company's total equity which was recorded at IDR 91.4
billion, a decrease of 1.7% from the total equity in 2022 which was IDR 89.9 billion. This increase
was mainly due to the results of non-controlling interests, so that it could be used to finance
operational activities and future business development. The increase in the Company's equity in
2023 shows positive performance and the Company's efforts to strengthen its financial position.
This can have a positive impact on the Company in developing its business in the future.
Liabilities
In 2023, there was a decrease in the recorded liabilities of the company amounting to Rp 50.3
billion, down by 6.9% from the liabilities in 2022 which were Rp 54 billion.
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Meanwhile, the company's long-term liabilities experienced an increase from Rp 3.9 billion to Rp
5.61 billion. The decrease in the recorded liabilities may indicate that the company has
successfully managed its debts more efficiently. This can reduce interest expenses and payment
obligations, allowing the company to allocate its financial resources to more productive areas,
such as increasing investment in projects and development, business expansion, and enhancing
operational efficiency. The increase in the amount of long-term liabilities reflects the company's
efforts to invest in long-term projects that can yield better results in the future.
Profit for the Year and Total Comprehensive Profit
Throughout 2023, the company recorded positive growth in comprehensive income for the
current year, totaling Rp billion. This signifies a % decrease in losses compared to the previous
year, which amounted to Rp billion. This decrease aligns with the company's efforts to achieve
cost efficiency and enhance performance effectiveness amidst increasingly stiff competition.
The company implemented various cost-saving strategies, such as reducing unnecessary
expenditures and optimizing the use of existing resources. Additionally, efforts to enhance
performance effectiveness were made through improvements in the products and services
offered, as well as optimizing the human resources available.
Although the company's financial results in 2023 remained positive, it fuels the company's spirit
to continue improving and strengthening its position in the ever-competitive telecommunications
industry. By continually enhancing cost efficiency and performance effectiveness, the company
will be able to tackle future challenges in the rapidly evolving and dynamic telecommunications
industry.
INCREASE
INFORMATION 2023 2022 2021 2020 (DECREASE)
2023 VS 2022
CASH FLOW FROM OPERATING
11,801,869,008 -1,745,650,622 -2,615,241,852 -3,268,880,663 538%
ACTIVITIES
CASH FLOWS FROM INVESTING
-7,539,211,212 -20,706,521,237 -10,066,817,099 -836,441,764 -64%
ACTIVITIES
CASH FLOW FROM FINANCING
1,026,869,429 25,242,474,961 15,660,712,732 6,028,391,804 -96%
ACTIVITIES
(DECREASE)/ NET INCREASE IN
3,526,560,240 2,790,303,102 2,978,653,780 1,740,077,278 26%
CASH AND CASH EQUIVALENTS
THE BEGINNING OF THE YEAR 8,760,691,963 5,970,388,861 2,991,735,081 1,251,657,803 47%
END OF YEAR 12,287,252,204 8,760,691,963 5,970,388,861 2,991,735,081 40%
Cash Flow from Operating Activities
Cash flow from operating activities is a critical financial indicator for assessing a company's
performance. It reflects how well a company generates money from its core operations. The
company experienced a 538% increase in cash flow from operating activities from 2022, which
was at minus Rp 1.7 billion, to Rp 11.8 billion in 2023. This significant increase is primarily due to
higher cash payments from clients. The increased cash payments to the company indicate that it
has been able to manage unpaid client bills more efficiently. This can strengthen relationships
with clients and facilitate better management of company receivables to ensure timely
collection.
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Cash Flow from Investing Activities
This cash flow reflects how much money the company invested in fixed assets or other
investments, and how much money was generated from the sale or return of these investments. In
this case, the company recorded a 64% decrease in cash flow from investing activities from Rp
20.7 billion in 2022 to Rp 7.5 billion in 2023. This decrease is primarily due to the company's
increased focus on utilizing existing assets and developing existing operations.
Cash Flow from Financing Activities
The company experienced a significant change in cash flow from financing activities. There was
a drastic decrease of 96%, from Rp 25 billion in 2022 to Rp 1 billion in 2023. This decrease
provides a positive outlook on the company's financial situation and wise management decisions.
The significant decrease in cash flow from financing activities indicates that the company is
more financially independent and less reliant on external financing. This is attributed to the
company's success in improving operational efficiency, reducing dependence on debt, and
having sufficient capital from internal sources. By reducing reliance on external funding sources,
the company can mitigate risks associated with interest expenses and other debt-related
obligations.
The company has taken appropriate steps to strengthen its financial position, enhance stability,
and instill confidence in investors that it has the ability to sustain itself in the long run. This
signifies that the company has made progress in improving its operational efficiency and
generating sufficient cash flow to support its own funding activities. The decision to reduce
dependence on external funding sources indicates that the company has taken strategic steps
to strengthen its financial position. By relying on internal capital, the company can reduce risks
associated with debt, such as interest expenses and repayment obligations that could burden
future cash flows. Additionally, the decrease in cash flow from financing activities indicates to
investors that the company is capable of managing its finances well, improving stability, and
creating long-term value for shareholders. Thus, this change not only reflects a better financial
condition but also creates a positive impression about the company's growth prospects and
future performance.
Ability to Pay Debts and Collectibility of Receivables
Ability to Pay Debts
The company uses the debt-to-equity ratio to evaluate its ability to repay its debts. In 2021, the
company had a debt-to-equity ratio of 60%, indicating that it had more debt than equity.
However, in 2022, the company successfully reduced this ratio to 55% through the repayment of
short-term business debts. This decrease not only reflects success in financial management but
also demonstrates the company's commitment to managing its financial obligations
appropriately.
The strategic step to pay off short-term business debts contributed to the reduction in the debt-
to-equity ratio, showing that the company proactively seeks to lower its debt levels. By reducing
the burden of debt, the company enhances its liquidity and mitigates risks associated with
unfulfilled debt payments. The decrease in the debt-to-equity ratio not only indicates the
company's ability to repay its debts but also reflects higher confidence from creditors and
investors in the company's financial health.
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This indicates that the company is more capable of meeting its debt repayment obligations.
Furthermore, the decrease in the Debt to Equity ratio can also instill higher confidence from
creditors and investors in the company. By maintaining a healthy ratio, the company can
strengthen its financial position and create long-term value for shareholders.
Receivables Collectibility Level
In an effort to maintain healthy financial management and ensure operational smoothness, the
company consistently strives to maintain a healthy level of accounts receivable collectability. This
is a step the company takes to mitigate risks associated with its inability to pay debts and to
cover losses from uncollectible accounts receivable adequately.
Every year, the company aims to improve its accounts receivable collectability levels by utilizing
an effective debt management system. In 2023, the company's average accounts receivable
collection stood at a satisfactory level, namely 30 days.
Capital Structure
Management of capital structure is one of the critical aspects in maintaining financial stability
and operational smoothness of the company. Furthermore, good capital management can also
uphold credibility and assist the company in reducing risks during business operations. Therefore,
the company always maintains a balance between liabilities and equity to ensure that the owned
capital can cover all company obligations.
Below is a comparison of the company's capital structure in the past 2 (two) years:
INCREASE
INFORMATION 2023 2022 2021 2020 (DECREASE)
2023 VS 2022
SHORT-TERM LIABILITIES 44.646.741.994 50,076,852,696 47,911,877,658 52,688,677,814 -11%
LONG TERM LIABILITIES 5,681,258,220 3,958,309,039 4,026,354,761 5,566,416,965 44%
TOTAL LIABILITIES 50,328,000,214 54,035,161,736 51,938,232,419 58,255,094,779 -7%
TOTAL EQUITY 91,407,205,869 89,885,452,182 48,747,037,122 55,839,324,735 2%
-2%
TOTAL LIABILITIES AND EQUITY 141,735,206,083 143,920,613,918 100,685,269,541 114,094,419,514
LIABILITIES TO EQUITY RATIO 55% 60% 107% 104%
Material Bonds for Capital Goods Investment
The addition of fixed assets in 2023 will mostly come from telecommunications projects and non-
connection services. These assets are in the form of hardware, laptops and other supporting
hardware.
Material Transactions Containing Conflicts of Interest and/or
Transactions with Affiliated Parties
There are no material transactions containing conflicts of interest and/or transactions with
affiliated parties.
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Material Information related to Investment, Expansion, Divestment,
Business Merger/Consolidation, Acquisition or Debt/Capital
Restructuring
On December 12 2023, the Company through PT Sakti Makmur Pratama acquired PT JAST
Indonesia Aman to expand in the field of AI-based security service technology.
Material Information After Accountant's Report
There is no material information and facts that occurred after the date of the accountant's
report.
Marketing Aspect
The Company realizes that the development of JAST products and services needs to be
supported by effective marketing aspects to encourage higher levels of acceptance of JAST
products and services.
Marketing Outcomes
MARKETING 2023
INTERCONNECTION AND INTERNET SERVICES 110,192,915,708
NON-CONNECTION SERVICES 9,688,251,211
COMMISSION AND MANAGEMENT FEES 9,512,789,920
TELECOMMUNICATIONS PROJECT 1,617,561,694
TOTAL 131,011,518,533
Dividend Policy
In 2023, in accordance with the decision of the AGMS on 22 June 2023, the AGMS agreed that
there would be no distribution of dividends from net profit for the 2023 financial year, and all
net profit would be used to strengthen the Company's capital structure and expansion.
Share Ownership Program by Employees and/or Management
Implemented by the Company (ESOP/MSOP)
The Company does not have a Share Ownership Program by Employees and/or Management
Implemented by the Company (ESOP/MSOP).
Realization of Use of Limited Public Offering
In 2023, the Company will not carry out a Limited Public Offering.
However, based on the report on the use of funds from Limited Public Offering I to the Financial
Services Authority, for the period December 2023, the use of funds is stated as follows:
Realization of capital expenditure for rejuvenation and/or addition of servers: IDR
3,007,708,522
Realization of smart city project development: IDR 18,838,830,689
Realization of Company working capital: IDR 12,778,907,270
Realization of loan provision to PT Sakti Makmur Pratama: IDR 3,100,000,000
Other Emission Costs: IDR 173,261,317
Remaining Funds from Limited Public Offering I: IDR 247,284,052
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Change in Regulation with Significant Impact to the Company
There are changes to statutory provisions and regulations that have a significant impact on the
Company, as follows:
1. Minister of Communication and Information Technology Regulation Number 5 of
2021 concerning Telecommunications Operations
Significant Influence on the Company:
All services that have information must have call center permission. This has a good impact on
companies that have call center permits.
Changes in Accounting Policies
There are several changes in accounting policies effective from January 1, 2023:
Amendment to PSAK 25, "Accounting Policies, Changes in Accounting Estimates, and
Errors" – Definition of accounting estimates.
Amendment to PSAK 46, "Income Taxes" – Deferred taxes related to assets and liabilities
arising from a single transaction.
Amendment to PSAK 46, "Income Taxes" – Deferred taxes related to assets and liabilities
arising from a single transaction (continued).
Amendment to PSAK 1, "Presentation of Financial Statements" – Classification of current
or non-current liabilities.
Amendment to PSAK 1, "Presentation of Financial Statements" – Presentation of Financial
Statements concerning long-term liabilities with covenants.
Comparison of 2023 Target and 2023 Realization
Every year, the Company certainly has targets for its business performance which are set at
the beginning of the year and realized throughout the financial year. These targets include
income, profitability, capital structure, total assets and liabilities to be achieved in the
financial year.
The following table is a comparison between the targeted figures at the beginning of the
year and their realization.
DESCRIPTION TARGET 2023 REALIZED 2023 %
REVENUE 140,000,000,000 131,011,518,533 -6%
TOTAL COMPREHENSIVE INCOME FOR THE
5,000,000,000 810,736,532 -84%
CURRENT YEAR
TOTAL ASSETS 150,000,000,000 141,735,206,083 -6%
TOTAL LIABILITIES 50,000,000,000 50,328,000,214 -1%
TOTAL EQUITY 100,000,000,000 91,407,205,869 -9%
Even though the Company faces challenges in achieving its financial targets for 2023, there
are positive aspects that can be highlighted from the Company's realized performance. Even
though revenue, comprehensive income for the year, total assets and total equity decreased
from the set targets,
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The Company is still able to maintain a strong revenue base, good operational efficiency, and a
significant asset and capital portfolio. This shows the Company's resilience in facing changes in
the business environment, as well as their commitment to remaining focused on innovation,
efficiency and sustainable growth. Thus, the Company is ready to face the future with optimism
and confidence.
Business Strategy and Prospects for 2024
The dynamic growth of the telecommunications and digital industry motivates JAST to
continually innovate and enhance the quality of its products and services for its customers.
Therefore, JAST consistently establishes strategies and business prospects for the improvement
and refinement of its operations in the following years.
The company remains optimistic about the faster growth of IoT (Internet of Things) connectivity
and the shift towards more integrated digital services. Additionally, government regulations and
policies that promote the acceleration of emergency call services (112) are encouraging. JAST
aims to improve service quality and meet stakeholder needs to accelerate economic growth in
Indonesia.
The company targets a consolidated revenue growth of 15%, with several strategic plans,
including:
1. Increasing efforts to promote Emergency Call Service 112 to raise awareness among local
governments, by Minister of Communication and Information Regulation 10/2016.
2. Emergency Services 112: Targeting an increase in service coverage to 20 new
districts/cities.
3. Contact Center: Targeting project value reaching 80 billion IDR, with a focus on improving
service quality and diversifying contact services.
4. Jascloud & Omnichannel: Targeting acquisition of more than 15 new clients per day, with
increased revenue through upselling and cross-selling strategies.
5. Development and Marketing of CCTV Surveillance as a Service & Smart City: Completed
the development of CCTV Surveillance as a Service and Smart City solutions as well as
product marketing, in collaboration with Axxonsoft and Dell. Expansion target through
collaboration with CCX Platform Pte Ltd in Malaysia and Singapore, by collaborating with
PT Jast Indonesia Aman, the Company's Business Entity, a security company that has a
Security Activity License. In this service, a company no longer needs to invest in CCTV
because it has been provided by the Company
6. JAST subsidiary, Connect Center PTE LTD, will continue to synergize with JAST in the call
center business, focusing on telemarketing while venturing into the Indonesian market.
7. JAST becoming a reseller of Monday.com CRM in Indonesia is a positive step that will
provide added value to the company's customers and support business growth.
8. The Company continues to strengthen development by focusing on digitizing BPJS
Manpower and BPJS Health services, confirming its commitment to continue improving the
quality of services to the community efficiently and innovatively.
9. Continuously participating in the IOT Bizlator roadshow organized by the Indonesian Ministry
of Communication and Information to create collaboration with the government in IoT
solutions.
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COMMITMENT TO IMPLEMENTATION OF PRINCIPLES
GOOD CORPORATE GOVERNANCE
Good Corporate Governance (GCG) is an aspect of sustainability which is an important
foundation for the Company in doing business and carrying out operational activities prudently.
The Company strives to apply GCG principles to provide added value for investors and
stakeholders.
In order to achieve sustainable business growth, there are principles in Good Corporate
Governance (GCG) that need to be fulfilled properly. Not only as a basis for the management
and implementation of the Company, these principles are applied to provide added value (shared
values) for all stakeholders and achieve optimal business growth.
IMPLEMENTATION OF PUBLIC COMPANY GOVERNANCE GUIDELINES
There are five aspects, eight principles and twenty-five recommendations related to
aspects and principles of corporate governance in the governance guidelines for public
companies. The implementation aspects and guiding principles of corporate governance
include aspects of the implementation of corporate governance standards and principles
that the Company must apply when implementing governance principles. This
implementation refers to the Financial Services Authority Circular Letter no.
32/SEOJK.04/2015 concerning Corporate Governance. The implementation of public
company governance guidelines in the Company during 2022 can be seen in the
following table:
BASICS OF IMPLEMENTING GOOD
CORPORATE GOVERNANCE IN THE COMPANY POJK No. 29/POJK.04/2016 concerning
The Company has implemented Good Corporate Annual Reports of Issuers or Public
Governance by referring to regulatory provisions, Companies.
internal regulations, as well as applicable and POJK No. 42/POJK.04/2020 concerning
exemplary best practices on a national and Affiliate Transactions and Conflict of
international scale. Interest Transactions.
Legislation that is used as a reference in POJK Number 15/POJK.04/2020
implementing Good Corporate Governance in concerning Plans and Organizing
the Company, includes: General Meetings of Shareholders of
Law no. 8 of 1995 concerning Capital Public Companies
Markets POJK Number 16/POJK.04/2020
Law no. 40 of 2007 concerning Limited concerning Implementation of Electronic
Liability Companies General Meetings of Company
POJK No. 33/POJK.04/2014 concerning Shareholders
Directors and Board of Commissioners of POJK Number 51/POJK.03/2017
Issuers or Public Companies. - POJK No. concerning Implementation of
8/POJK.04/2015 concerning Issuer or Public Sustainable Finance for Financial
Company Websites. Services Institutions, Issuers and Public
POJK No. 21/POJK.04/2015 concerning Companies
Implementation of Public Company SE OJK No.32/SEOJK.04/2015
Governance Guidelines. concerning Guidelines for Public
POJK No. 31/POJK.04/2015 concerning Company Governance.
Disclosure of Material Information or Facts SE OJK Number 16/SEOJK.04/2021
by Issuers or Public Companies. concerning Form and Content of Annual
Reports of Issuers or Public Companies
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Implementation of Good Corporate Governance Principles
The implementation of GCG principles in the Company is carried out with 5 (five) basic
principles, namely Transparency, Accountability, Accountability, Independence and Fairness.
GCG Principal Implementation in JAST
JAST conveys reporting obligations to regulators on time
JAST discloses disclosure of information or material facts in accordance
with the procedures regulated in capital market provisions and/or
related laws
Transparency JAST conveyed an explanation to the public regarding the Exchange's
request for an explanation
All stakeholders have access to information in accordance with the
principle of openness.
Members of the Board of Directors and Board of Commissioners have
clear duties and responsibilities.
Accountability Through the Annual GMS, the Board of Directors and Board of
Commissioners are accountable for their performance.
Each organ has clear duties and responsibilities of the organization
which are in line with the Company's Vision & Mission
Responsibility JAST always strives to comply with applicable laws and regulations
JAST acts professionally, does not receive pressure/intervention from any
Independence party and is objective in every decision making.
JAST always avoids conflicts of interest
JAST always pays attention to the interests of all stakeholders based on
Kewajaran
Fairness the principles of equality and fairness
JAST provides the opportunity for all shareholders at the GMS to express
their opinions.
The implementation aspects and guiding principles of corporate governance include
aspects of the implementation of corporate governance standards and principles that the
Company must apply when implementing governance principles.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
GENERAL MEETING of SHAREHOLDERS
The general meeting of shareholders (GMS) is where shareholders can exercise their rights to
take certain decisions relating to the Company, to receive reports from the Board of
Commissioners and Directors about their performance and responsibilities and to question the
Board about their actions.
The General Meeting of Shareholders (GMS) is the highest organ of the Company, which has
rights and authority that are not owned by the Directors and Board of Commissioners within
the limits determined in the provisions of statutory regulations and the Company's Articles of
Association.
In accordance with the Company's Articles of Association, the Company recognizes 2 (two)
GMS, namely:
1. Annual GMS (AGMS);
2. Other GMS which in the Articles of Association are also called Extraordinary GMS (EGMS).
Implementation and Decisions of the 2023 Annual GMS
In 2023, JAST will hold an Annual General Meeting of Shareholders (AGMS) which will be held
on June 22 2023. Each agenda item, along with its explanation, has been uploaded on the
Company's website on the same date as the date of the summons. The legal basis for holding
a GMS in the Company refers to:
Law no. 40 of 2007 concerning Limited Liability Companies.
POJK No. 15/POJK.04/2020 dated 21 April 2020 concerning Plans and Implementation of
the General Meeting of Shareholders of Public Companies.
POJK No. 16/POJK.04/2020 dated 21 April 2020 concerning the Implementation of
Electronic General Meetings of Shareholders of Public Companies.
Company Articles of Association
Stages of holding the 2023 AGMS
The implementation of GMS in Companies and Companies is carried out in the following
stages:
AGMS
Information
Via letter No. 614/BODJT/V/2023 dated May
Submission of Agenda 2023 to OJK
Delivering the announcement of the AGMS plan to
Announcement Shareholders, through advertisements for the
Meeting announcement on 16 May 2023, via the
OJK Electronic Reporting System of the Indonesia
Stock Exchange and the KSEI eASY service site.
Convocation Delivering the invitation for the AGMS to
shareholders, through advertisements announcing
the Meeting on 31 May 2023, via the OJK Electronic
Reporting System of the Indonesian Stock
Exchange and the KSEI eASY service site.
Penyelenggaraan Thursday, June 22nd 2023
Announcement of Summary AGMS Announced on the Company Website,
KSEI Website, and SPE OJK and IDX on
June 23 2023
AGMS Minutes of Meeting Announced at SPE OJK and IDX on July
17 2023
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
AGMS 2023
Day/Date Thursday, June 22nd 2023
Agenda Approval of the Annual Report and Annual
Financial Report for the 2022 financial year.
Approval of Use of Net Profit.
Approval of the Appointment of a Public
Accountant and/or Public Accounting Firm.
Changes in the Composition of the Board of
Commissioners and Directors.
Realization Report on the Use of Funds from
Limited Public Offering I (PUT I).
Time 10.20 WIB - 11.04 WIB
Attendance of Members of the Board of Commissioners
Board of Commissioners & President Commissioner: Tie Aswan
Directors Commissioner: Fariz Hutama Putra
Independent Commissioner: Irwan Arifin
Board of Directors
President Director: Yentoro
Director: Samsul Effendi
Director: David Yamanto
Decision Making Mechanism Decisions on the agenda of this Annual GMS were
taken based on deliberation to reach consensus. In
the event that a decision based on deliberation to
reach consensus is not reached, the decision is taken
by voting in accordance with Article 12 letter (f) of
the Company's Articles of Association.
2023 Meeting Decisions and Their Realization
First Agenda Decision Realization
Accept and approve the Company's Annual 100%
Report and Ratification of the Company's
Financial Report for the 2022 Financial Year
(two thousand twenty two) including the
Directors' Management Report and the Board of
Commissioners' Supervision Report for the
financial year ending December 31, 2022, as
well as granting full release and release of
responsibility fully to members of the Board of
Directors for management actions and members
of the Board of Commissioners for supervisory
actions carried out in and during the financial
year ending December 31, 2022.
Receive and ratify the Financial Report of PT
Jasnita Telekomindo Tbk and Subsidiaries, for
the 2022 Financial Year which has been
audited by the Heliantono & Rekan Public
Accounting Firm as evident from the report
Number 00293/2.0459/AU.1/05/142-3/1/III/
2023 dated March 29, 2023 with a qualified
opinion.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Second Agenda Decision Realization
Approved that there will be no dividend distribution from 100%
net profit for the 2022 financial year, and all net profit
will be used to strengthen the Company's capital
structure and expansion.
Third Agenda Decision Realization
Appoint a replacement KAP or KAP and determine the 100%
conditions and requirements for their appointment if the
appointed KAP is unable to carry out or continue its duties
for any reason, including legal reasons and statutory
regulations in the capital markets sector or an agreement
cannot be reached regarding the amount of audit
services;
Give authority to the Board of Commissioners to
determine the honorarium or amount of compensation for
audit services and other reasonable appointment
requirements for the KAP office.
Fourth Agenda Decision Realization
Approved to reappoint members of the Company's 100%
Board of Commissioners and Directors for a term of
office starting from the closing of this Meeting until the
closing of the Fifth Annual GMS following this
reappointment, which means until the closing of the
Company's Annual GMS which will be held in 2028
without prejudice to the GMS's right to dismiss them at
any time , one after another in the following fixed order:
Board of Directors:
President Director: Yentoro
Vice President Director: Ronald Adrianta
Director: Samsul Efendi
Director : David Yamanto
Board of Commissioners :
President Commissioner : Tie Aswan
Commissioner : Fariz Hutama Putra
Independent Commissioner: Irwan Arifin
Fifth Agenda Decision
Realization
The fifth agenda item is a report regarding the use of
100%
Limited Public Offering I funds, so it does not require a
Shareholder decision.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
2022 AGMS Decisions and Realization
Realization
First Agenda Decision
100%
Accept and approve the Company's Annual Report and
Ratification of the Company's Financial Report for the
2021 Financial Year including the Directors' Management
Report and the Board of Commissioners' Supervision
Report for the financial year ending December 31, 2021,
as well as provide full release and release of
responsibility to members of the Board of Directors for
management actions and members of the Board of
Commissioners for supervisory actions carried out in and
during the financial year ending 31 December 2021. 2.
Receive and ratify the Financial Report of PT Jasnita
Telekomindo Tbk and Subsidiaries, for the 2021 Financial
Year which has been audited by the Heliantono & Public
Accounting Firm Partner as it turns out from his report
Number 00397/2.0459/AU.1/05/1482-2/1/IV/2022
dated 27 April 2022 with a fair opinion
Second Agenda Decision Realization
Approved that there will be no dividend distribution from100%
net profit for the 2021 financial year, and all net profit
will be used to strengthen the Company's capital
structure and expansion.
Third Agenda Decision Realization
Appointed Public Accountant Yansyafrin No. AP 1482 100%
from the Public Accounting Firm Heliantono & Partners
(H&R) or another Public Accountant appointed as a
replacement by the Public Accounting Firm Heliantono &
Partners (H&R), to audit the Company's Financial
Statements for the financial year ending December 31
2022 and provide power of attorney and authority for
the Company's Board of Commissioners to determine
the honorarium and other provisions for audit services.
Fourth Agenda Decision
The fourth agenda item is a report regarding the use of
Limited Public Offering I funds, so it does not require a
Shareholder decision.
Fifth Agenda Decision Realization
Accepting the resignation of Mr. Welly Kosasih from his position as 100%
Deputy President Director; Accepting the resignation of Mr. Lo
Hendrawan Wijaya from his position as Director;
Respectfully dismiss Mr. Pawan Pratap Singh from his position as
Commissioner of the Company.
Appoint:
1. Mr. Ronald Adrianta as Deputy President Director of the Company;
2. Mr. Samsul Effendi as Director of the Company;
3. Mr. David Yamanto as Director of the Company;
4. Mr Fariz Hutama Putra as Commissioner of the Company.
So the composition of the Board of Commissioners and Directors is as
follows:
Board of Directors:
President Director: Yentoro
Vice President Director: Ronald Adrianta
Director: Mr. Samsul Effendi
Director : Mr David Yamanto
Board of Commissioners
President Commissioner : Tie Aswan
Commissioner: Fariz Hutama Putra
Independent Commissioner: Irwan Arifin 62
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ANNUAL REPORT PT JASNITA TELEKOMINDO TBK.
EXTRAORDINARY GENERAL MEETING SHAREHOLDERS (EGMS)
Implementation and Decisions of the 2023 Extraordinary GMS
In 2023, JAST will hold an Extraordinary General Meeting of Shareholders which will be held on
November 23 2023. Each agenda item, along with its explanation, has been uploaded on the
Company's website on the same date as the date of the summons. The legal basis for holding a
GMS in the Company refers to:
Law no. 40 of 2007 concerning Limited Liability Companies.
POJK No. 15/POJK.04/2020 dated 21 April 2020 concerning Plans and Implementation of
the General Meeting of Shareholders of Public Companies.
POJK No. 16/POJK.04/2020 dated 21 April 2020 concerning the Implementation of
Electronic General Meetings of Shareholders of Public Companies.
Company Articles of Association
Stages of holding the 2023 EGMS
The EGMS in the Company is held in the following stages:
Information EGMS
Submission of Agenda Notified to OJK via letter No. 1465/BOD-JT/X/2023
dated 10 October 2023.
Announcement Delivering the announcement of the AGMS plan to
Shareholders, through advertisements for the Meeting
announcement on 17 October 2023, via the OJK
Electronic Reporting System of the Indonesia Stock
Exchange and the KSEI eASY service site.
Convocation Delivering the invitation for the AGMS to
shareholders, through advertisements announcing the
Meeting on November 1 2023, via the OJK Electronic
Reporting System of the Indonesia Stock Exchange
and the KSEI eASY.
EGMS Thursday, November 23, 2023
Announcement of Summary AGMS Announced on the Company Website,
KSEI Website, and SPE OJK and IDX on
November 24 2023.
AGMS Minutes of Meeting Announced at SPE OJK and IDX on
December 19 2023
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
EGMS 2023
Day/Date Thursday, November 23, 2023
Agenda Changing composition of Board of Directors
Time 10.16 WIB - 10.31 WIB
Attendance of Members of the Board of Commissioners
Board of Commissioners & President Commissioner: Tie Aswan
Directors Commissioner: Fariz Hutama Putra
Board of Directors
President Director: Yentoro
Director: Samsul Effendi
Director: David Yamanto
Decision Making Mechanism Decisions on the agenda of this Annual GMS
were taken based on deliberation to reach
consensus. In the event that a decision based on
deliberation to reach consensus is not reached,
the decision is taken by voting in accordance
with Article 12 letter (f) of the Company's
Articles of Association.
2023 Extraordinary GMS Decisions and
Realization
Meeting Decisions Realization
Respectfully dismissing member of the Board of 100%
Directors Mr. Ronald Adrianta from his position
as Deputy President Director as of the closing
of this Meeting, and thanking him for his
performance for the Company during his
tenure, and by providing full release and
repayment (acquit et decharge) for his actions
towards the Company during his tenure.
assume their respective positions, as long as
these actions are carried out in accordance
with the provisions of the Company's Articles of
Association and applicable laws and
regulations and are reflected in the Company's
annual report.
Appoint and appoint as a member of the
Company's Board of Directors, Mrs. Sri
Akhadah as Director of the Company as of the
date of the resolution of this Meeting and
appointed for the remaining term of office of
the dismissed member of the Board of Directors
as mentioned above.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
EGMS 2022 Decision and Realizations
EGMS January 13, 2022
Meeting Decision
1. Approved the Company's plan to increase the Company's capital by providing PreemptiveRights (“HMETD”)
in a total of 406,813,350 (four hundred six million eight hundred thirteen thousand three hundred and fifty)
shares with a nominal value of Rp. 100 each .00 (one hundred Rupiah) accompanied by the issuance of a
maximum of 284,769,345 (two hundred eighty four million seven hundred sixty nine thousand three
hundred forty five) Series I Warrants which can be converted into shares of a maximum of 284,769,345
(two hundred eighty four million seven hundred sixty nine thousand three hundred forty five) or a maximum
of 35% of the total issued and fully paid shares to the Company's shareholders through a limited public
offering mechanism based on OJK Regulation Number 32/POJK.04/2015 as amended by OJK Regulation
Number 14/POJK.04/2019 concerning Capital Increase for Public Companies by providing a Pre-emptive
Rights (“POJK 32/2015”) (“Limited Public Offering I”). Funds obtained from Limited Public Offering I, after
deducting issuance costs, will be used for:
Approximately 8.3% (eight point three percent) is used as capital expenditure for renovating and/or
adding servers;
Approximately 50% (fifty percent) is used for developing smart city projects including but not limited to
street lighting infrastructure, Global Positioning System (GPS) development and Application development;
Approximately 41.7% (forty one point seven percent) is used as working capital of the Company and/or
Subsidiaries of the Company in meeting operational needs with details but not limited to employee
salaries and benefits, maintenance costs, office needs, insurance, resource development human resources,
as well as digital product development and anticipation of possible projects that may be obtained by the
Company and/or Subsidiaries; And;
The Company plans to use the Series I Warrant funds as working capital for the Company and/or the
Company's Subsidiaries in meeting the operational needs of the Company and/or Subsidiaries.
2.
Approved the changes to the Company's Articles of Association in connection with the increase in the
issued and paidup capital of the Company in the context of Limited Public Offering I; And
Giving power and authority to the Board of Directors of the Company with the right of substitution to carry
out all necessary actions related to the Limited Public Offering I, including but not limited to making or
requesting to make all the necessary deeds, letters or documents, present at before an authorized
party/official including a notary, submit an application to the authorized party/official to obtain approval
or report the matter to the authorized party/official and register it in the register of companies as referred
to in the applicable laws and regulations.
Realization : 100%
EGMS April 26, 2022
Meeting Decision
Approve to change the formulation of Article 3 of the Company's Articles of Association regarding the
Purpose and Objectives and Business Activities, to be further adjusted to the Regulation of the Head of the
Central Bureau of Statistics No. 2 of 2020 concerning the Standard Classification of Indonesian Business
Fields ("KBLI 2020"), along with changes or updates thereto or other sounds as determined by the
competent authority, so that henceforth Article 3 of the Company's Articles of Association becomes in
accordance with the 2020 KBLI (as shown on the screen/ slide).
Granted power of attorney to the Board of Directors of the Company with the right of substitution to take
all actions in connection with amendments to Article 3. The Company's Articles of Association, including
but not limited to stating the decision in a separate notary deed and requesting approval for the
amendment to the Company's Articles of Association to The Minister of Law and Human Rights of the
Republic of Indonesia and or other authorized agencies, request approval and/or report to the Financial
Services Authority and/or other relevant agencies when necessary, and in short take any necessary actions
including making changes and/or additions in any form required to obtain approval and/or receipt of
notification and/or reporting, nothing is excluded.
Realization: 100%
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
EGMS November 22, 2022
Meeting Decision
1. Approve to change the formulation of Article 3 of the Company's Articles of Association regarding the
Purpose and Objectives and Business Activities, to be further adjusted to the Regulation of the Head of the
Central Bureau of Statistics No. 2 of 2020 concerning the Standard Classification of Indonesian Business
Fields ("KBLI 2020"), along with changes or updates there to or other sounds as determined by the
competent authority, so that henceforth Article 3 of the Company's Articles of Association becomes in
accordance with the 2020 KBLI (as shown on the screen/ slide).
2. Granted power of attorney to the Board of Directors of the Company with the right of substitution to take
all actions in connection with changes to Article 3, the Company's Articles of Association, including but not
limited to stating the decision in a separate notarial deed and requesting approval for the amendment to
the Company's Articles of Association to The Minister of Law and Human Rights of the Republic of
Indonesia and or other authorized agencies, request approval and/or report to the Financial Services
Authority and/or other relevant agencies when necessary, and in short take any necessary actions
including making changes and/or additions in any form required to obtain approval and or receipt of such
notification and or reporting, nothing is excluded.
Realization : 100%
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
BOARD OF COMMISSIONERS Number and Composition of Members of the
Board of Commissioners
Based on Law Number 40 of 2007 concerning
Limited Liability Companies, the Board of As of 31 December 2023, the JAST Board of
Commissioners is a Company Organ which has the Commissioners consists of 3 (three) people
duties and responsibilities to carry out general consisting of the President Commissioner,
and/or specific supervision in accordance with the Commissioner and Independent Commissioner. The
Articles of Association, provide advice to the Board composition of the members of the Board of
of Directors, and ensure the implementation of Commissioners is as follows:
governance principles. carried out in every business
activity at all levels or levels of the organization. DASAR
NAMA JABATAN MASA JABATAN
PENGANGKATAN
The appointment of members of the Board of
Commissioners is made by the GMS until the closing
President Deed Number 21
of the fifth Annual GMS after the date of their Tie Aswan
Commissioner
2023-2028
dated 22 June 2023
appointment, without prejudice to the GMS right to
dismiss them at any time. Independent Deed Number 21
Irwan Arifin 2023-2028
Commissioner dated 22 June 2023
The term of office of a member of the Board of
Commissioners ends if:
Fariz Hutama Deed Number 21
His term of office ends Putra
Commissioner 2023-2028
dated 22 June 2023
Resign
No longer meets applicable statutory
requirements
Die
Dismissed based on GMS decision and declared
bankrupt
Duties and Responsibilities of the Board of Board of Commissioners Guidelines and Charter
Commissioners The Board of Commissioners' Work Guidelines (Board
The duties and authorities of the JAST Board of Manual) have been prepared as a reference in
Commissioners as stated in the Board of carrying out their duties as a Board of
Commissioners Charter are as follows: Commissioners in the Company. The preparation of
this Board Manual is a form of the Company's
The Board of Commissioners supervises the Board of commitment to implementing Good Corporate
Directors' policies in running the Company, as well as Governance (GCG) in order to achieve the vision
providing advice to the Board of Directors by taking and carry out the mission that has been set
into account the requirements and provisions of consistently and as well as possible.
applicable laws and regulations.
The Board of Commissioners can form committees by Meanwhile, the Charter of the Board of
referring to applicable capital market regulations. Commissioners is described as follows:
Legal basis
General Definition
Duties and Authorities of the Board of
Commissioners
Board of Commissioners Meeting
Shareholding
Reporting
Independence of Independent Commissioners
In POJK No. 33/POJK.04/2014 states the minimum provisions for Independent Commissioners, namely at least
30% (thirty percent) of the total number of members of the Board of Commissioners until the end of 2023, the
Company has 1 (one) Independent Commissioner out of 3 (three) people Commissioner. The Company is fully
committed to determining the independence of Independent Commissioners with the aim of maintaining
objectivity in the implementation of their duties.
Irwan Arifin was appointed as Independent Commissioner of PT Jasnita Telekomindo, Tbk based on Deed
Number 16 dated 23 November 2023, as Independent Commissioner of the Company, he has no shares or
affiliation with members of the Company's Board of Commissioners and Directors.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Training Programs and
Board of Commissioners Competency Development 2023
In 2023, members of the Board of Commissioners will participate in a series of
training and competency development activities described in the following table:
NAME PROGRAM NAME DATE LOCATION
Seminar Green,
Tie Aswan Sustainability Bonds May 24, 2023 Webinar
(GSS Bonds)
Government Borne Value
Added Tax (VAT DTP)
Tie Aswan incentives for the delivery of December 8, Webinar
landed houses and flats, 2023
including shophouses and
shophouses
Irwan Arifin Property Guru Indonesia CEO &
Leaders Forum Regarding the latest May 16, 2023 Webinar
Foreign Ownership Regulations
Fariz Hutama Putra Lecturer Certification October 31, 2023 Bandung
2023 Board of Commissioners Meeting
Based on Article 18 of the Company's Articles of Association, Board of Commissioners
meetings are held at least 1 (one) time in 2 (two) months. At the meeting, the Board of
Commissioners is permitted to invite members of the Board of Directors and related
committees to discuss and monitor business management as well as provide input on the
strategies formulated by the Board of Directors. Apart from that, this meeting is useful for the
Board of Commissioners in making decisions collectively while evaluating the Company's
operational performance.
Until December 31 2023, JAST Board of Commissioners meetings have been held 6 (six)
times with the attendance level of each member as follows:
NUMBER OF
NAME POSITION %
MEETINGS
President
Tie Aswan 6 100
Commissioner
Independent
Irwan Arifin 6 100
Commissioner
Fariz Hutama
Commissioner 6 100
Putra
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Independence of Independent Commissioners
In POJK No. 33/POJK.04/2014 states the minimum provisions for Independent Commissioners,
namely at least 30% (thirty percent) of the total number of members of the Board of
Commissioners until the end of 2022, the Company has 1 (one) Independent Commissioner
out of 3 (three) people Commissioner. The Company is fully committed to determining the
independence of Independent Commissioners with the aim of maintaining objectivity in the
implementation of their duties.
Irwan Arifin was appointed as Independent Commissioner of PT Jasnita Telekomindo, Tbk based
on Deed Number 21 dated 22 July 2023, as Independent Commissioner of the Company, he has
no shares or affiliation with members of the Company's Board of Commissioners and Directors.
BOARD OF DIRECTORS BOARD OF DIRECTORS CHARTER
Duties and Responsibilities of the Board of The Board Manual and Charter are a form of
Directors the Company's commitment to implementing
Good Corporate Governance (GCG) in
In carrying out its operational functions, the order to achieve the vision and carry out the
main duties of the Board of Directors are: stated mission consistently and as well as
Lead and manage the Company in possible.
accordance with the Company's aims and
objectives; Meanwhile, the description of the Board of
Maintain and manage the Company's assets; Directors' Charter is as follows:
And 1. Legal Basis
Prepare an annual work plan containing the 2. General Definition
Company's annual budget and must submit it 3. Membership of the Board of Directors
to the Board of Commissioners to obtain 4. Multiple Positions
approval from the Board of Commissioners, 5. Duties and Authorities of the Board of
before the start of the next financial year. Directors
6. Board of Directors Meeting
7. Share Ownership
Until December 2023, members of the JAST 8. Reporting
Board of Directors consist of:
NAME POSITION TENURE APPOINTMENT BASIS
Deed Number 21 dated
Yentoro President Director 2023-2028
22 June 2023
Deed Number 21 dated
Samsul Effendi Director 2023-2028
22 June 2023
Deed Number 21 dated
David Yamanto Director 2023-2028
22 June 2023
Deed Number 21 dated
Sri Akhadah Director 2023-2028
22 June 2023
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Distribution of Directors' Duties in 2023
COMMERCIAL DIRECTOR
The Commercial Director is responsible for:
In carrying out business performance and
Responsible for Sales
leading the Company, members of the Board of
Responsible for Marketing
Directors have their respective duties and roles.
Communications
The following is the distribution of duties for
each member of the Board of Directors based
OPERATIONS & PROJECT DIRECTOR
on their field:
The Operations & Project Director is
responsible for:
PRESIDENT DIRECTOR
Responsible for the Project area
The President Director is responsible for:
Responsible for the Network area
Coordinate the implementation of the
Responsible for the operational area
Company's management in accordance
with the Articles of Association;
TECHNOLOGY DIRECTOR
Coordinate, direct and supervise the
The Technology Director is responsible for:
division on an ongoing basis;
Responsible for the Project area
Responsible for Human Resources;
Responsible for the Network area
Responsible for the Corporate Secretary
Responsible for the operational area
field;
Responsible for the Legal area
2023 Board of Directors Meeting
Based on Article 16 POJK No. 33 of 2014, Board of Directors meetings must be held at least 1
(one) time every month, chaired by the President Director and attended by the majority of
members of the Board of Directors. Board of Directors meetings are held as a means for
members of the Board of Directors to evaluate the Company's performance relating to
operational activities, the Company's financial condition, as well as the realization of
established strategies and policies.
Throughout 2023, PT Jasnita Telekomindo, Tbk has held 14 (fourteen) Board of Directors
Meetings, some of which were held virtually, with the following attendance levels:
The agenda discussed at the
NAME POSITION TENURE %
Board of Directors Meeting
includes work plans, operational
Yentoro President Director 14 100
activities of divisions every
month, operational activities of
Subsidiaries every month,
Samsul Effendi Director 14 100 strategies every month, as well
as evaluation of the
achievements of each work
David Yamanto Director 14 100 program, plans for the General
Meeting of Shareholders, giving
THR, employee remuneration,
Sri Akhadah *) Director 1 100 and strategy for 2023 and other
matters deemed necessary to be
*) Ibu Sri Akhadah was appointed Director through the Extraordinary General
discussed.
Meeting of Shareholders on 23 November 2023
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
2023 Joint Meeting of the Board of Commissioners & Directors
In accordance with POJK Number 33/POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies, the Board of Commissioners is required
to hold regular meetings with the Board of Directors at least once every 4 (four) months.
Throughout 2023, Joint Meetings of the Board of Commissioners and Directors have been held 3
(three) times, on 17 April 2023, 17 July 2023, and 23 October 2023, with attendance records as
follows:
NAME POSITION TENURE %
Tie Aswan Presiden Commissioner 3 100
Irwan Arifin Independent Commissioner 3 100
Fariz Hutama Putra Commissioner 3 100
Yentoro President Director 2 100
Samsul Effendi Director 3 100
David Yamanto Director 3 100
Sri Akhadah *) Director 0 0
*) Ibu Sri Akhadah was appointed Director through the Extraordinary General Meeting of Shareholders on 23 November 2023
The agenda discussed at the Joint Meeting included approval of the Company's Budget for the
2022 financial year, Evaluation of the Company's performance Q1, determination of the Public
Accounting Firm, Semester 1, Q3; as well as discussing the budget and strategy for 2023.
Assessment of the Performance of the Board of Commissioners and Directors
The performance of the Board of Directors will be evaluated annually by Shareholders through
the GMS. The assessment is based on the realization of plans and targets set at the beginning
of the year. The commitment and dedication of each member of the Board of Directors in
supporting the achievement of the Company's targets and strategies also influences the
forum's assessment. Apart from evaluation through the GMS forum, the Board of Commissioners
also provides suggestions and recommendations to the Board of Directors to improve their
performance in the following years.
Throughout 2023, the Company assesses that all levels of the Board of Commissioners and
Directors have carried out their duties and responsibilities well and optimally in supporting the
progress, interests and sustainability of the Company.
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Affiliate Relationships
Board of Commissioners and Directors in 2023
The tables below show the affiliation relationships, concurrent positions, and share ownership
between the Board of Commissioners and Directors.
Relationship
Share Ownership with
Board of Commissioner Board of Directors
Name Shareholders
Yes No Yes No Yes No
Board of Commissioner
Tie Aswan √ √ √
Irwan
Arifin
√ √ √
Fariz
Hutama √ √ √
Putra
Board of Director
Yentoro √ √ √
Samsul
Effendi
√ √ √
David
Yamanto
√ √ √
Sri Akhadah √ √ √
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Relationship Finance with Relationship Family with
Name Board of Board of
Board of Director Shareholder Board of Director Shareholder
Commissioner Commissioner
Ya Tidak Ya Tidak Ya Tidak
Ya Tidak Ya Tidak Ya Tidak
Dewan Komisaris
Tie
Aswan
√ √ √ √ √ √
Irwan
Arifin
√ √ √ √ √ √
Fariz
Hutama √ √ √ √ √ √
Putra
Direksi
Yentoro √ √ √ √ √ √
Samsul
Effendi
√ √ √ √ √ √
David
Yamanto
√ √ √ √ √ √
Sri
Akhadah
√ √ √ √ √ √
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Concurrent Positions,
Board of Commissioners and Directors in 2023
Concurrent Position on the Board of Commissioners in 2023
There are no concurrent positions for members of the Board of Commissioners as
Commissioners and Directors at Issuers or other Public Companies, except as permitted by
Article 24 POJK Number 33/POJK.04/2014 concerning Directors and Board of Commissioners
of Issuers or Public Companies
POSITION AT OTHER PUBLIC
NAME TENURE COMPANY
COMPANIES
Tie Aswan NONE NONE NONE
Irwan Arifin NONE NONE NONE
Fariz Hutama
NONE NONE NONE
Putra
Concurrent Director Position in 2023
There are no concurrent positions for members of the Board of Directors as Directors,
Commissioners and Committee members at Issuers or other Public Companies, except as
permitted by Article 6 POJK Number 33/POJK.04/2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies.
POSITION AT OTHER PUBLIC
NAME TENURE COMPANY
COMPANIES
Independent
2018-present PT Phintraco Sekuritas
Commissioner
Yentoro
Independent PT Saranacentral
2018-present
Commissioner Bajatama
Samsul
Director NONE NONE
Effendi
David
Director NONE NONE
Yamanto
Sri Akhadah Director NONE NONE
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DIVERSITY IN THE COMPOSITION OF THE BOARD OF COMMISSIONERS AND
BOARD OF DIRECTORS
The Company has a diverse composition of members of the Board of Commissioners and
Directors. This diversity in composition is important to support the management, management,
division and implementation of the duties of members of the Board of Commissioners and
Directors, as well as supporting the improvement of the performance of PT Jasnita Telekomindo
Tbk.
Diversity Policy
The diversity policy of the Board of Commissioners and Directors of the Company is in
terms of education (field of study), work experience, age, expertise and independence
without distinguishing between gender, ethnicity, religion and race, which can be seen
in the following table:
Diversity in the Composition of Members of the Board of Commissioners
Diversity Aspects Realization
Akuntabilitas Members of the Board of Commissioners have diverse expertise ranging
Skill from Accounting, Management and Marketing experts
Members of the Board of Commissioners have a variety of education
Education ranging from bachelor's to master's degrees, in the fields of Accounting,
Management, Business Administration and Economics.
Work Members of the Board of Commissioners have diverse work experience,
experience
including professionals in the property sector, lecturers and accounting.
Members of the Board of Commissioners have a variety of productive
Age ages, namely from 33 years to 54 years.
The current members of the Company's Board of Commissioners are all
Gender
male.
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Diversity in the Composition of Members of the Board of Directors
Diversity Aspects Realization
Akuntabilitas Members of the Board of Directors have diverse expertise ranging from
Diversity Accounting, Operations, Engineering and Programming experts.
Members of the Board of Directors have a variety of education ranging from
Education bachelor's to master's degrees, in the fields of Engineering, Electrical
Engineering and Computer Science.
Work Members of the Board of Directors have diverse work experience, including
Experience professionals in the fields of telecommunications, securities, programming
and IT
Members of the Board of Directors have a variety of productive ages,
Age namely from 34 years to 57 years.
Gender The current members of the Company's Board of Directors are all diverse,
namely male and female.
Remuneration for the Board of Commissioners and Directors in 2023
Every year, the Board of Commissioners proposes the amount and determination of
remuneration for members of the Board of Commissioners and Directors which are then
considered and approved through the GMS based on applicable laws. Based on these
provisions, the total remuneration for the Board of Commissioners in 2023 as a whole is IDR
375,000,000. While the total remuneration for members of the Board of Directors is IDR
1.175.000.000- Remuneration is provided in the form of salaries, allowances, facilities and
work incentives for both the Board of Commissioners and Directors.
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COMMITTEES UNDER THE BOARD OF COMMISSIONERS
Audit Committee
Referring to POJK No. 55/POJK.04/2015, concerning the Establishment and
Implementation Guidelines for the Work of the Audit Committee, the Board of
Commissioners has established an Audit Committee through Decree of the Board of
Commissioners Number 988/BOC-JT/VIII/2020 dated 31 August 2020, which stipulates
appointing:
Chairman: Irwan Arifin
Member 1: Raden Maulana Jusuf
Member 2: Marup Iskandar
As independent members, the Audit Committee is not involved in managing the Company. This
aims to enable the Audit Committee to implement supervision objectively and professionally.
Duties, Responsibilities and Authorities of the Audit Committee
The Company has prepared an Audit Committee Charter dated 13 December 2019, which is a
work guideline for the Audit Committee. The duties and responsibilities of the Audit Committee
include:
Reviewing financial information that will be released by the Company to the public and/or
authorities, including financial reports, projections and other reports related to the
Company's financial information;
Reviewing the Company's compliance with laws and regulations relating to the Company's
business activities;
Provide an independent opinion in the event of a difference of opinion between
management and the Accountant regarding the services provided;
Provide recommendations to the Board of Commissioners regarding the appointment of an
Accountant based on independence, scope of assignment and compensation for services;
Reviewing the implementation of audits by internal auditors and supervising the
implementation of follow-up actions by the Board of Directors or internal auditors'
findings;
The Audit Committee is responsible to the Board of Commissioners for carrying out its
specified duties;
Review and provide advice to the Board of Commissioners regarding potential conflicts of
interest in the Company.
The authority of the audit committee includes:
Access Company documents, data and information regarding employees, funds, assets
and required Company resources;
Communicate directly with employees, including the Board of Directors and parties
carrying out internal audit, risk management and accountant functions regarding the
duties and responsibilities of the Audit Committee;
Involve independent parties outside the Audit Committee members who are necessary to
assist in carrying out their duties; And
Carry out other authorities granted by the Board of Commissioners.
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Profile of the Chair of the Audit Committee
His profile can be seen in the Board of Commissioners
Profile
Profile of Audit Committee Members
NAME Marup Iskandar
CITIZEN Indonesia
PLACE AND DATE OF BIRTH Bandung, 2 September 1955
DOMICILE Jakarta
EDUCATIONAL BACKGROUND S1 Universitas Jayabaya
Standard Chartered Bank : Manager International Trade (1974 -1996)
Indovest Bank : AVP International Trade (1996 – 1999)
EXPERIENCE HISTORY Jayanti Group : Konsultan (1999 – 2002)
Transpacific Group : Group Head HR (2003 – sekarang)
SK Direksi No. 988/BOC-JT/VIII/2020
APPOINTMENT LETTER
NAME Lukas Maulana Jusuf
CITIZEN Indonesia
EDUCATIONAL BACKGROUND Jakarta 5 Juli 1965
DOMICILE Jakarta
B.B.A in Acounting (1994)
EDUCATIONAL BACKGROUND M.B.A. in International Business – Lincoln University San Fransisco
California (1995)
Assurance Supervisor – FSI Group di Deloitte, Touche and Tohmatsu
LLP (1995-1998)
Assurance Supervisor di Deloitte Touche and Tohmatsu LLP (1995-
1998)
Financial Service Industry Senior di Deloitte & Touche LLP (1998-2002)
Assurance Senior di Glenn M.Gelman & Associates(2002-2005)
Assurance Supervisor at Goldstein Lewin and Company, Florida (2005)
Accounting & Auditing Lecturer at Universitas Parahyangan (2010)
Technical Advisor di CT Prima (2010)
Technical Advisor di CT Prima Jakarta (2010)
POSITION HISTORY
Advisory Senior Manager at KPMG- Siddharta Advisory (2010-2014)
Associate Director di PwC Consulting Indonesia, (2014-2015)
Finance & Investment Director at Fortune Phoenix Investment Holding
Limited (2015-now)
Finance Director, Corporate Secretary, Investor Relation & Corporate
Finance at PT Cahaya Sakti Investindo Sukses Tbk. (2016-2017)
Chief Executive Officer at PT Designscape Indonesia and Subsidiaries
(2017-now)
Chief Executive Officer PT Transpacific Group (2018 – now)
SK Direksi No. 988/BOC-JT/VIII/2020
APPOINTMENT LETTER
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In order to carry out the duties and functions of the Audit Committee, the Company prepared
an Audit Committee Charter which was issued on December 13 2018, which regulates:
Legal Basis and Considerations;
Audit Committee Composition;
Membership Requirements; And
Term of Service and Honorarium
Duties, Responsibilities and Authorities of the Audit Committee
Audit Committee Work Procedures and Procedures
Policy for Holding Audit Committee Meetings
Reporting
Handling Complaints or Reports Regarding Alleged Violations Related to Financial
Reporting
Decree
2023 Audit Committee Meeting
The Audit Committee meeting frequency policy is once every 3 (three) months. JAST has held 4
(four) Audit Committee Meetings with attendance levels and details as follows:
NAME POSITION %
Irwan Arifin Chairman 100
Lukas Maulana Jusuf Member 100
Marup Iskandar Member 100
Implementation of 2023 Audit Committee Activities
During 2023, the Audit Committee has carried out its functions through the following
activities:
Hold 4 (four) meetings together with the Board of Directors and the Internal Audit Unit to
review draft financial reports to be published every quarter;
Discussing findings that are significant and potentially risky for the Company; And;
Evaluate the implementation of the provision of audit services by KAP.
Supervise and review the plans and implementation of the 2023 Internal Auditor audit unit
work program.
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Profile of the Nomination and Remuneration Committee
Based on the Decree of the Board of Commissioners Number 989/BOC-JT/VIII/2020 dated 31
August 2020, the nomination consists of 1 (one) Chairman and 2 (two) members. The following
is a profile of each chairman and member:
Chairman of the Nomination and Remuneration Committee
Irwan Arifin
His profile can be seen in the Board of Commissioners Profile section.
Member of the Nomination and Remuneration Committee
Tie Aswan
His profile can be seen in the Board of Commissioners Profile
Member of the Nomination and Remuneration Committee
Marup Iskandar
His profile can be seen at Audit Committee Member Profile
Nomination and Remuneration Committee Charter
In order to carry out the functions, duties and responsibilities of the Nomination and
Remuneration Committee well and to support the performance of the Board of
Commissioners, the Company has established a Remuneration & Nomination Committee
Charter which was issued on 13 December 2018, which regulates:
Background, Legal Basis and Considerations
Committee Composition
Remuneration and Nomination Committee Membership Requirements
Term of Service of Committee Members
Authority, Duties and Responsibilities of the Committee
Committee Work Procedures and Procedures
Organizing Meetings
Committee Reporting
Handling Complaints or Reports Regarding Alleged Violations Related to Financial
Reporting
Training and Competency Development Program
2023 Nomination and Remuneration Committee
The Nomination and Remuneration Committee also carries out a series of training and
education programs aimed at developing competence and expertise in its field. The details of
education and training are as follows:
IMPLEMENTATION
NAME PROGRAM NAME IMPLEMENTATION DATE
LOCATION
Peningkatan SDM TKA
Pendamping TKA dan Hotel Oasis Amir Jakarta
Selasa – Rabu
Pemahaman Peraturan JL. Senen Raya Kav.135 -
Marup Iskandar 29 – 30 Agustus 2023
Perundang Undangan 137
Ketenagakerjaan Pasca UU
No.6 Tahun 2023
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2023 Nomination and Remuneration Committee Meeting
In accordance with OJK Regulation no. 34/POJK.04/2014 concerning the Nomination and
Remuneration Committee, meetings of the Nomination and Remuneration Committee must be
held at least once every four months. In 2023, the Nomination and Remuneration Committee
has held 4 (four) meetings.
NAME POSITION ATTENDANCE LEVEL
Irwan Arifin Chairman 100
Tie Aswan Member 100
Marup Iskandar Member 100
Implementation of 2023 Nomination and Remuneration Committee Activities
During 2023, the Audit Committee has carried out its functions through the following
activities:
Discussion of remuneration and bonuses for members of the Board of Directors and Board
of Commissioners
Discussion of Holiday Allowances for Employees
Approval of the Company's Organizational Structure
Duties, Responsibilities and Authorities of the Nomination and Remuneration
Committee
The duties, responsibilities and authorities of the Nomination and Remuneration Committee
are as follows:
Nomination Function:
Provide recommendations to the Board of Commissioners regarding:
Composition and nomination process for positions of members of the Board of Directors
and/or Board of Commissioners;
Policies and criteria required in the nomination process;
Performance evaluation policy for members of the Board of Directors and/or Board of
Commissioners;
Assist the Board of Commissioners in evaluating the performance of the Board of
Directors and/or the Board of Commissioners;
Provide recommendations to the Board of Commissioners regarding capacity
development programs for members of the Board of Directors and/or members of the
Board of Commissioners;
Review and provide proposals for candidates who meet the requirements as members of
the Board of Directors and/or members of the Board of Commissioners to the Board of
Commissioners to be submitted to the GMS;
Assist the Board of Commissioners in preparing procedures and analyzing nomination
criteria for candidates for the Board of Commissioners and Directors;
Provide recommendations regarding independent parties who will become members of
the Committee in accordance with the POJK provisions issued later.
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Remuneration Function:
Provide recommendations to the Board of Commissioners regarding:
Remuneration structure for members of the Board of Directors and Board of
Commissioners;
Policy on Remuneration for members of the Board of Directors and Board of
Commissioners;
Amount of Remuneration for members of the Board of Directors and Board of
Commissioners;
Assist the Board of Commissioners in conducting performance assessments in accordance
with the Remuneration received by each member of the Board of Directors and/or
members of the Board of Commissioners;
Remuneration applicable to the industry is in accordance with the Company's similar
business activities and the Company's business scale in the industry;
The duties, responsibilities and authorities of members of the Board of Directors and/or
members of the Board of Commissioners are related to achieving the Company's
objectives and performance;
Performance targets or performance of each member of the Board of Directors and/or
members of the Board of Commissioners and the balance of allowances between fixed
and variable;
The structure, policies and amount of Remuneration must be evaluated by the Committee
at least 1 (one) time in 1 (one) year;
Committee members are obliged to carry out their duties properly and maintain the
confidentiality of all Company documents, data and information, both from internal and
external parties and are only used for the purposes of carrying out the Committee's
duties; And
The Committee is obliged to make and submit a report on the implementation of its duties
and responsibilities to the Board of Commissioners.
Nomination and Remuneration Committee Charter
In order to carry out the functions, duties and responsibilities of the Nomination and
Remuneration Committee well and to support the performance of the Board of
Commissioners, the Company has established a Remuneration & Nomination Committee
Charter which was issued on 13 December 2018, which regulates:
Background, Legal Basis and Considerations
Committee Composition
Remuneration and Nomination Committee Membership Requirements
Term of Service of Committee Members
Authority, Duties and Responsibilities of the Committee
Committee Work Procedures and Procedures
Organizing Meetings
Committee Reporting
Handling Complaints or Reports Regarding Alleged Violations Related to Financial
Reporting
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CORPORATE SECRETARY Duties and Responsibilities of the
Corporate Secretary
The Corporate Secretary functions as a
liaison officer between the Company and The duties and responsibilities of the
various stakeholders, including regulators, Corporate Secretary include the following:
investors and the public. The Corporate Follow capital market developments
Secretary is also responsible for various Provide input to the Board of Directors and
functions related to the company's Board of Commissioners regarding GCG
compliance with laws and regulations and Prepare the Company's Annual Report
information disclosure. Apart from that, the Organizing Annual GMS and other GMS
Corporate Secretary also ensures that the Implementing Company CSR
company's reputation is good. Updating the website to comply with POJK
8/POJK.04/2015
Based on Directors' Decree Number As a liaison between the Company and
407/BOD/S.KEP-JT/VII/2019 on 18 July Regulators
2019, the position of JAST Corporate Prepare the Company's press releases
Secretary is held by Nathania Olinda. Fostering good relations with Shareholders
Building good relations with the Media
Corporate Secretary Profile
Name Nathania Olinda
Position Corporate Secretary
Appointment 18 Juli 2019
Educational Background Law Bachelor Universitas Padjadjaran
Head of Admin Directorate, Corporate Secretary, PT Bank Artha
Graha Internasional Tbk.
Experience Background
Corporate Secretary Staff PT Bank Artha Graha Internasional
Tbk.
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Corporate Secretary Training and Development Program in 2023
The following are details of the educational and/or training activities participated in by the
Corporate Secretary during 2023:
PROGRAM NAME ORGANIZER DATE LOCATION
Socialization of Financial
Services Authority
Regulation Number 18 of
2023 concerning Issuance AEI Tuesday, January 16 2024 Webinar
and Requirements for Debt
Securities and Sukuk
based on Sustainability:
ESG Strategy and Rating
Webinar - Collaboration
between PT Bursa Efek PT Bursa Efek Indonesia Thursday, 19 Januari 2023 Webinar
Indonesia and PwC
Indonesia
Undangan Dengar
Pendapat Konsep
Peraturan Bursa Nomor I-I
tentang Pemecahan
Saham dan Penggabungan PT Bursa Efek Indonesia Monday, 27 February 2023 Webinar
Saham oleh Perusahaan
Tercatat yang
Menerbitkan Efek Bersifat
Ekuitas
Invitation to Hearing on
Concept of Exchange
Regulation Number I-I
concerning Share Splits
PT Bursa Efek Indonesia Thursday, 3 August 2023 Webinar
and Share Mergers by
Listed Companies that
Issue Equity Securities
Socialization of POJK No.
9 of 2023 concerning the
Use of AP & KAP Services AEI Monday, 27 November 2023 Webinar
in Financial Services
Activities
Socialization of 2023
ACGS Criteria and Wednesday, 20 December
OJK Webinar
Preparation for 2024 2023
ACGS Assessment
INTERNAL AUDIT UNIT Internal Audit Charter
As proof of JAST's compliance with POJK No. In accordance with POJK No. 56/POJK.04/2015, the
56/POJK.04/2015 concerning the Formation and Internal Audit Charter as a guide for Internal Audit
Guidelines for Preparing an Internal Audit Charter, members regulates the following matters:
the Company established an Internal Audit Unit. This Legal Basis and Considerations
unit functions as a forum for consultation Vision and mission
(consultative management) regarding the Structure and Position
effectiveness of the implementation of the Functions, Duties and Responsibilities, Authority
Company's operational activities. Internal Audit is also and Scope of Work of the Internal Audit Unit
tasked with providing assurance to the Company Code of Ethics
through evaluating and improving the effectiveness of Condition
risk management, control and supervision, as well as Professional Standards
implementing corporate governance. Responsibility of the Internal Audit Unit
Prohibition of Concurrent Duties and Positions of
Internal Auditors
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Duties, Responsibilities and Authorities The Internal Audit Unit's authority includes
of the Internal Audit Unit the following:
The duties and responsibilities of the Access all relevant information about
Internal Audit Unit are regulated in the the Company related to its duties and
Internal Audit Charter which includes: functions;
Assist the President Director in Communicate directly with the Board
evaluating and improving the of Directors, Board of Commissioners
effectiveness of risk management, and/or Audit Committee as well as
internal control systems and corporate members of the Board of Directors,
governance; Board of Commissioners and/or Audit
Provide suggestions/suggestions for Committee;
improvements Hold regular and incidental meetings
Conduct an assessment of the internal with the Board of Directors, Board of
control system. Commissioners and/or Audit
Committee; And
Coordinating its activities with the
activities of external auditors.
Profile of the Head of Internal Audit Unit
The Company appointed Aryani Hermanta as the Internal Audit Unit and Head of the Company's
Internal Audit Unit, through Directors' Decree Number 134/BOD-JT/I/2020 dated January 31
2020.
Name Arjani Hermanta
Citizen Indonesia
Domicile Jakarta
Educational Background S1 Ekonomi Universitas Kristen Indonesia
Riwayat Jabatan Internal Audit Manager & Finance Controller Manager
Surat Penunjukan Directors' Decree Number 134/BOD-JT/I/2020 dated January 31
2020.
PUBLIC ACCOUNTING FIRM
The appointment of a Public Accounting Firm that will audit the Company's Financial Statements
is carried out through appointment by the Board of Commissioners, with appointment letter No.
1004A/BOD-JT/VIII/2023 dated 1 August 2023, taking into account the Audit Committee's
suggestions. The Board of Commissioners appointed Public Accountant Yansyafrin No. AP 1482
from the Heliantono & Rekan Public Accounting Firm (H&R) or another Public Accountant
appointed as a substitute by the Heliantono & Rekan Public Accounting Firm (H&R), to audit the
Company's Financial Statements for the financial year ending December 31, 2023 and provide
power of attorney and authority for the Company's Board of Commissioners to determine the
honorarium and other provisions for audit services.
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Assessment Results by Public Accounting Firm
For the 2023 financial year, the Public Accounting Firm S. Mannan, Ardiansyah & Rekan
assesses that the Consolidated Financial Statements of PT Jasnita Telekomindo, Tbk and
its subsidiaries (which have been audited) have been presented fairly in all material
respects, and are in accordance with Financial Accounting Standards which applies in
Indonesia.
The following is a list of Public Accounting Firms and Public Accountants in the last 3 year
period:
YEAR PUBLIC ACCOUNTANT FIRM PUBLIC ACCOUNTANT
2023 KAP Heliantono & Rekan Yansyafrin
2022 KAP Heliantono & Rekan Yansyafrin
2021 KAP Heliantono & Rekan Yansyafrin
Internal Control System
The aim of establishing this system is to determine the implementation of corporate governance,
financial management, operational management and other functions so that they can run
smoothly and effectively.
Through these control mechanisms, the Company strives to reduce unexpected risks in business
activities. Apart from that, the Internal Control System is also expected to be able to reduce
deviations from business ethics that can affect the Company's reputation and performance.
Internal Control Procedures Review of Internal Control System
Effectiveness
Financial Control
Financial Control aims to ensure that audit The effectiveness review of the Internal
results are in accordance with accounting Control System is carried out to convey an
principles and applicable regulations. In evaluation to the Company regarding the
its implementation, Financial Control is implementation of the Internal Control
carried out by the Internal Audit Unit and System. A manifestation of the Company's
the External Audit Unit. The Internal Audit commitment to continue to improve the
Unit also supervises the performance of Internal Control System is through regular
the External Audit Unit with the aim of annual effectiveness reviews.
ensuring that materials can be arranged in The Internal Audit Unit and External Audit Unit
a harmonious and comprehensive manner. assess that the Company's Internal Control
The control process is carried out by System has been running well and effectively
separating the Accounting and Finance regarding the Company's operational,
functions to avoid fraud. Each division financial and compliance management in
submits documents to the Accounting every aspect of the Company.
section for inspection. Then, the document
will be continued to the Finance section
for payment processing.
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LEGAL ISSUES
In 2023, there is a legal dispute that is still ongoing since 2016. The Company won the
lawsuit, as stated in the BANI Decision Number 816/III/ARB-BANI/2016 dated 22 December
2016 and was registered at the South Jakarta District Court on 20 January 2017 with
registration number: 03/ARB/HKM/2017/PN.JAK.SEL.
Based on this decision, BP3TI will pay a total of IDR Rp12,606,112,693 to the Company.
Whereas in waiting for clarity on the payment, the Company ultimately took legal action
(execution), namely filing a Request for Execution (Aanmaning) at the South Jakarta District
Court.
ADMINISTRATIVE SANCTIONS
The Company and its management will not receive any administrative sanctions issued by any
competent authority in 2023.
CODE OF ETHICS AND CORPORATE CULTURE
The Company's Code of Ethics is part of Good Corporate Governance (GCG) practices in order
to implement culture and character development within PT Jasnita Telekomindo, Tbk and achieve
the Company's vision and mission. In carrying out its business activities, JAST applies the value of
loyalty to the Company to its employees, which serves as a guideline to ensure that deviant
behavior does not occur which will harm various parties during the business implementation
process.
In order to support the implementation of the Code of Ethics and Corporate Culture, the
Company carries out socialization and publication regarding these ethics along with procedures
for implementation, reporting, monitoring and evaluation. Through the actualization of this
overall attitude, all employees and all members of the Company are expected to be able to
increase their awareness, mindset, attitudes and behavior with the principles of good Corporate
Governance.
VIOLATION REPORTING SYSTEM
The Whistleblowing System is part of the Company's control in preventing fraud during business
activities. This is done in order to realize the implementation and enforcement of good corporate
governance. With this system, the Company can prevent and even follow up on practices of
corruption, collusion, nepotism, and other forms of syndication that may violate certain laws and
regulations.
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FULFILLMENT OF INFORMATION RELATED TO FULFILLMENT OF CORPORATE GOVERNANCE
IMPLEMENTATION
Implementation of Public Company Governance Guidelines (SE OJK recommendation
No.32/SEOJK.04/2015). JAST has complied with the implementation of Public Company Governance
guidelines, in accordance with Article 3 POJK No. 21/POJK.04/2015 concerning Implementation of Public
Company Governance Guidelines. In this Annual Report, JAST discloses information regarding the
implementation of recommendations in the Governance Guidelines, as referred to in SE OJK
No.32/SEOJK.04/2015 concerning Public Company Governance Guidelines, namely as follows:
Fulfillment of OJK SE Recommendation No. 32/SEOJK.04/2015
No Recommendation Information
RELATIONSHIP OF PUBLIC COMPANIES WITH SHAREHOLDERS
A.
IN GUARANTEING THE RIGHTS OF SHAREHOLDERS
Principle 1
Increasing the Value of Holding a General Meeting of Shareholders (GMS)
Public Companies have technical
1.1. methods or procedures for collecting
votes (voting), both open and closed, Implementation: Comply
which are prioritized The technicalities for collecting votes at the JAST GMS
independence, and are regulated in the GMS Rules of Procedure
holder interests (distributed to shareholders or their proxies who are
share present and read out before the GMS is held) as well
as in the Articles of Association to prioritize
shareholder independence and interests.
At the Annual GMS on 22 June 2023 voting related to
each proposal submitted in each GMS agenda
carried out openly in accordance with the procedures
conveyed by the Chair of the Meeting.
Furthermore, the votes cast by shareholders or their
proxies are good
physically and electronically, it will be calculated by the
Company's Securities Administration Bureau and
then verified by a Notary as an independent public
official.
`
Implementation: Comply
1.2. All members of the Board of Directors
The presence of all members of the Board of Directors and
and members of the Board of
Board of Commissioners at the time of implementation
Commissioners Public Companies are
The AGMS on 22 June 2023 is as follows:
present at the Annual GMS.
Board of Commissioners 100%
Directors 75%
`
Summary of GMS minutes Implementation: Comply
available on the Website JAST has published a summary of the minutes of the
1.3. Most Public Companies Annual GMS 22 June 2023 on the JAST website and is
a little for 1 (one) year. available for more than 1 (one) year. A summary of the
2023 Annual GMS minutes can be downloaded on the
JAST website: https://jasnita.com/investor/rups GMS
section
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No Recommendation Information
Principle 2
Improving the Quality of Public Company Communication with Shareholders or
Investors
Implementation: Comply
Public Companies have The Company has a communication policy with
a communications policy shareholders/investors and provides periodic
2.1. reports, disclosure of information, business
with shareholders
or investors. conditions or prospects and performance, as
well as implementation of corporate governance
through the Company's website and the
Indonesian Stock Exchange website.
`
Public company express policy Implementation: Comply
2.2. Corporate communications Open The Company has disclosed information about
with holder shares or internal the Company's business activities in Indonesian
investors Website. and English, including information related to:
1. General Company information;
2. Information for Shareholders.
`
B. FUNCTIONS AND ROLE OF THE BOARD OF COMMISSIONERS
Principle 3
Strengthening the Membership and Composition of the Board of Commissioners
Implementation: Comply
Determination of quantity
The number of members of the Company's Board
members of the Board of
3.1. of Commissioners is in accordance with
Commissioners
applicable regulations taking into account the
considering the conditions
needs, conditions and capabilities of the
Public company.
Company.
`
Determining the composition of
members of the Board of Implementation: Comply
Commissioners takes into The composition of the Board of Commissioners
3.2. has taken into account the needs of the Company
account the diversity of skills,
knowledge and experience by taking into account the diversity of skills,
required. knowledge and experience required.
`
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No Recomendation Information
Principle 4
Improving the Quality of Implementation of Duties and Responsibilities of the Board
of Commissioners
The Board of Commissioners has The Company has not yet carried out a self-
4.1. self-assessment policy (self- assessment of the Board of Commissioners in
assessment) for assess the 2023
performance of the Board
Commissioner.
`
The self-assessment policy for The Company has not yet carried out a self-
assessing the performance of the assessment of the Board of Commissioners in
4.2.
Board of Commissioners is 2023
disclosed in the Public Company's
Annual Report.
`
The Board of Commissioners has a policy The Company does not specifically regulate the
regarding the resignation of members of resignation of members of the Board of
4.3.
the Board of Commissioners if they are Commissioners in connection with financial
involved in financial crimes. crimes. However, the Company's Articles of
As for its relation to financial crimes, the Association regulate provisions regarding the
Articles of Association regulate it more resignation of the Board of Commissioners.
strictly where, based on reality, a
member of the Board of Commissioners
is involved in an action that is detrimental
to the Company and/or the state and/or
is found guilty by a court decision that
has permanent legal force, then the
person concerned is dismissed.
`
The Board of Commissioners or the The Board of Commissioners or Committee which
4.4. Committee that carries out the carries out the Nomination and Remuneration
Nomination and Remuneration function function in this case is through the Nomination and
prepares a succession policy in the Remuneration Committee whose task is, among
Nomination process for members of the other things, to prepare and recommend a
Board of Directors. nomination and performance evaluation system
for the Board of Directors and Board of
Commissioners, as well as making plans and
ensuring the succession process for the Board of
Commissioners and Directors is in accordance
with applicable statutory provisions.
`
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C FUNCTIONS AND ROLE OF THE BOARD OF DIRECTORS
Principle 5
Strengthening the Membership and Composition of the Board of Directors
Determining the number of Implementation: Comply
members The number of members of the Board of Directors
5.1. The Board of Directors considers it is four people. This amount is considered based on
conditions of Public Companies the characteristics, capacity and size of the
as well as internal effectiveness Company.
decision-making.
`
Determining the composition of Implementation: Comply
members of the Board of Directors The educational background of the Directors is in
5.2.
takes into account the diversity of accordance with the Company's needs and takes
skills, knowledge and experience into account the diversity of skills, knowledge and
required. experience required.
`
Members of the Board of Directors Implementation: Comply
who are in charge of accounting The educational background of the Directors is in
5.3. or finance have expertise and/or accordance with the Company's needs and takes
knowledge in the field of into account the diversity of skills, knowledge and
accounting. experience required.
`
Principle 6
Strengthening the Membership and Composition of the Board of Directors
The Board of Directors has policies
The Company has not yet carried out a self-
6.1 self-assessment to assess the
assessment of the Board of Directors in 2023
performance of the Board of
Directors.
The self-assessment policy for The Company has not yet carried out a self-
6.2 assessing the performance of the assessment of the Board of Directors in 2023
Board of Directors is disclosed in
the Public Company's annual
report.
The Board of Directors has a policy The Company has not carried out a self-
regarding the resignation of assessment of the Board of Directors in 2023. The
6.3 members of the Board of Directors Company does not specifically regulate the
if they are involved in financial resignation of members of the Board of Directors
crimes. in connection with financial crimes. However, the
As for its relation to financial Company's Articles of Association regulate
crimes, the Articles of Association provisions regarding the resignation of the Board
regulate more strictly that if based of Directors.
on reality, a member of the Board
of Directors is involved in an action
that is detrimental to the Company
and/or the state and/or is found
guilty by a court decision that has
permanent legal force, then the
person concerned is dismissed.
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D STAKEHOLDER PARTICIPATION
Principle 7
Improving Corporate Governance Aspects through Stakeholder Participation
Public Companies have policies to The Company does not yet have a policy
7.1. prevent insider trading. regarding Insider Trading.
`
Public Companies have anti- Implementation: Comply
7.2. corruption and anti-fraud policies. The Company has an anti-corruption and anti-
fraud policy which is realized in the gratification
control program, wealth reporting and
whistleblower system.
`
Implementation: Comply
Public Companies have policies
7.3. The Company has a policy regarding selection
regarding the selection and
and improvement of supplier capabilities. In
improvement of supplier or vendor
selecting vendors, of course the Company
capabilities.
chooses the best in terms of service and cost.
`
The Company does not have a policy regarding
7.4. Public Companies have policies fulfilling creditors' rights because the Company's
5.3.
regarding fulfilling creditor rights. business activities are not included as a financing
institution.
`
The Company has a whistleblowing system policy
which is contained in the form of the
7.5. Public Companies have a
5.3. Whistleblowing System Guidelines. The
Whistleblowing system policy.
Whistleblowing System is discussed in detail in a
separate chapter.
`
Public Companies have a policy of The Company does not yet have a policy of
7.6. providing long-term incentives to providing incentives to Directors and employees.
5.3. Directors and employees. This has been disclosed in this Annual Report.
E INFORMATION DISCLOSURE
Principle 8
Improving the Implementation of Information Disclosure
Public Companies make wider Implementation: Comply
use of information technology The Company conveys information disclosure
8.1.
5.3. apart from Websites as a (mainly related to routine reports) through web-
medium for information based information technology, namely IDX-SPE
disclosure. Net.
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The Annual Report of a Public Company Implementation: Comply
8.2. discloses the ultimate beneficial owner The ultimate beneficial owner of the Company's
in Public Company share ownership of share ownership has been disclosed in this Annual
at least 5% (five percent), in addition to Report in the Composition of Domestic and
disclosure of the ultimate beneficial International Shareholders section and in the 20
owner in Public Company share Largest Shareholders section.
ownership through the main and
controlling shareholders.
`
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Whistleblowing System
The Whistleblowing System is part of the Company's control in preventing fraud during business
activities. This is done in order to realize the implementation and enforcement of good
corporate governance. With this system, the Company can prevent and even follow up on
practices of corruption, collusion, nepotism, and other forms of syndication that may violate
certain laws and regulations.
Complaints Report Management Procedures
Suspected violations can be reported via:
No. Tel: (021) 3916280
Mobile: 08113437859
Email: noc@jasnita.co.id
Complaints will be followed up through the identification, investigation and sanctions stages.
The company is committed to always protecting the identity of the reporter and all forms of
information that trigger threats and intimidation of the reporter and related matters that could
harm certain parties. Of course, this can also be avoided as long as the reporter maintains the
confidentiality of the report made.
Complaints in the Fiscal Year
The company did not receive any complaints related to services, products, operations and
management throughout 2023.
APPLICATION OF PUBLIC CORPORATE GOVERNANCE GUIDELINES FOR ISSUERS THAT
ISSUE EQUITY SECURITIES OR PUBLIC COMPANIES (POJK REFERENCE)
Based on POJK Reference Number 30/SEOJK.04/2016 regarding the implementation of Public
Company Governance for Issuers that issue equity securities or public companies, the
Company has committed to implementing all good corporate governance practices or GCG
as part of efforts to achieve its vision and the Company's mission and objectives.
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Corporate Social
Responsibility
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Corporate Social Responsibility
Corporate social responsibility () is a management
concept that describes how companies contribute
to the welfare of communities and society through
environmental and social actions. CSR plays an
important role in how brands are perceived by their
customers and target audience.
This can also help attract employees and investors
who prioritize the CSR goals identified by the
company. Corporate social responsibility (CSR) is a
self-regulating business model that helps
companies be socially responsible to themselves,
their stakeholders, and society.
By demonstrating a commitment to ethical and
responsible practices, businesses can gain the trust
and loyalty of stakeholders, including shareholders
and the public.
Implementation of corporate social responsibility (CSR) is a manifestation of the
Company's commitment to forming harmonious relationships with the environment, society
and all stakeholders.
CSR implementation is also directed at implementing the Digital Economy to produce
sustainable growth. It is hoped that with this effort the Company can achieve the goal of
implementing CSR that is ideal, objective and on target.
Goals, Objectives and Strategy
Objective :
As an Issuer and Public Company, JAST has the responsibility to carry out CSR activities aimed
at maintaining or improving the surrounding environment and improving the quality of local
communities.
Target:
The CSR program is primarily directed at helping the community and environment around
which the Company operates
Strategy:
By improving good relations with the surrounding community through various CSR activities
Carry out activities that directly touch community needs.
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Corporate Social Responsibility Related to Social and Community Affairs
As a company in Indonesia, of course PT Jasnita Telekomindo Tbk. seeks to take part in helping
the Government of the Republic of Indonesia in social matters. In order to realize the Smart
City pillars, namely Smart Living and Smart Government.
The Company plays a role in helping the Indonesian Ministry of Communication and
Information to develop the 112 emergency call service, in accordance with the mandate of the
Minister of Communication and Information Technology Regulation Number 10 of 2016
concerning Emergency Call Services, that the 112 Emergency Call Service (Service 112) is held
at the national and regional levels. With the existence of Service 112, it is implemented to
handle emergency situations which include; fire, riots, accidents, natural disasters, handling
health problems, security and public order disturbances, other emergencies determined by the
Government and/or regional government.
In carrying out these services, the Company has permission to operate a Call Center and
Internet Service Provider. The Company has also provided 112 services to Regional
Governments on a CSR basis (no charge), because there are several Regional Governments
that do not have a budget. In 2023, the Company will provide these services on a CSR basis
to 9 (nine) cities/regencies, namely Demak Regency, Toba Regency, Solok City, Gorontalo
Regency, Surakarta City, Lamandau Regency, Batu City, Malang Regency, Sumedang
Regency.
During the 112 Service period, the Company always provides Technology Guidance (Bimtek)
and transfers knowledge to cities/regencies that need it.
Bimtek Service 112 in Kutai Kertanegara Bimtek Service112 in Kabupaten
Regency Bandung
Bimtek Service 112 in Bimtek Service 112 in
Semarang Pasuruan
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Corporate Social Responsibility Related to Social and Community Affairs
A Smart City or Smart City has one of the main benefits, namely efficiency in resource use and
energy management. With connected technology and real-time data collection, Smart Cities
can monitor and optimize energy, water and infrastructure use efficiently. Apart from that, it
can help the Government in providing digital services for the community.
The 112 Emergency Call Service, which is part of Smart Living and Smart Environment, allows
people to make complaints without even using a Sim Card or credit, of course this also helps
the Government in monitoring its citizens even in remote areas. Apart from forwarding the
report to the relevant department or institution, the 112 Emergency Call Service Officer will
also guide the actions that need to be taken according to the emergency conditions
experienced by the reporter. It is hoped that this method can prevent incidents from getting
worse and out of control.
On the other hand, regarding social issues, because Jasnita Telekomindo is a company
operating in the telecommunications sector, regularly since 2013, it has assisted the Friends of
Children Foundation by providing free internet networks up to 100 Mbps for the Friends of
Children Secretariat and Non-Formal Schools-Children's Activity Centers ( PKA) which is
located on Jl. Tambak II, Komp. Pegangsaan Police, Central Jakarta. As for the Secretariat, it is
the backbone of 8 (eight) Friends of Children Areas, namely Grogol, Cijantung, Manggarai,
Gambir, Tanah Abang, Kota Tua, Rusunawa West Cakung, and Bojong Indah. PKA itself is a
non-formal school for marginalized/school-impaired youth, with a total of 12 (twelve) children
assisted. It is hoped that this CSR activity can support the internet network for these children
to receive online education, in today's digital era.
Apart from that, on August 25 2023, JAST
represented by Yentoro President Director,
Nathania Olinda, Corporate Secretary, and
HRD of the Company,visited the Vincentius
Putra Orphanage in Central Jakarta,
providing several donations of clothes and
basic necessities.
It is hoped that this loving visit can help the
community around JAST as well as develop
the environment and improve people's lives.
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Corporate Social Responsibility Related to the Environment
As an effort to utilize IoT in Indonesia, PT Jasnita Telekomindo Tbk. taking a role in accelerating
digital transformation, by collaborating with the Indonesian Ministry of Communication and
Information in organizing the Bizlator IoT Road Show. Along with the surge in the evolution of
information and communication technology, the Internet of Things (IoT) has emerged into every
aspect of life.
Smart City developed by the Company, includes but is not limited to the development of Smart
Lights, the development of Smart Meters, the development of the 112 emergency call service,
the development of Command Center Management, the development of a Global Positioning
System (GPS) for mapping street light locations and the development of Control Management
System applications ( CMS) as a platform to access the features of smart lights. So that in 1
city all matters can be done in 1 solution, while realizing a Smart City.
Smart Street Lighting can reduce the cost of paying public street lighting electricity bills
because of savings in electrical energy. The smart city ecosystem is expected to simplify
administrative processes for local governments and the community with AI and IoT solutions.
Corporate Social Responsibility Related to Employment, Occupational Health and Safety
Human resources (HR) refer to resources related to the workforce or employees who work in an
organization. HR covers various aspects related to the workforce, including qualifications,
experience, skills, knowledge and expertise possessed by employees.
More broadly, human resources also includes the management and management processes of
the workforce within the organization, including recruitment, selection, training, development,
performance management and employee payroll.
The main goal of human resource management is to ensure that the organization has a
qualified, skilled, and productive workforce that can help achieve business goals and improve
organizational performance.
Human resource management also aims to ensure employee welfare and satisfaction, as well
as promote a healthy and safe work environment for all employees.
The activities carried out by the Company in order to fulfill employment, health and safety
aspects include the following:
a. Providing vitamins and providing hand sanitizer every month to employees;
b. Creating a safe and comfortable work space;
c. Provide fair remuneration for employees;
d. Involve all employees in BPJS Health and BPJS Employment
e. Providing medical reimbursement to each employee according to a predetermined ceiling.
Corporate Social Responsibility for Products and Services
In order to maintain the trust of clients and all stakeholders, JAST always strives to implement
programs and activities related to corporate social responsibility for products and services. The
following is a description of JAST's efforts to fulfill CSR aspects in the product and service
sector, which includes:
1. The Company ensures that there is a confidentiality agreement with every client who
collaborates with the Company;
2. Education on the services the Company provides whenever clients need them;
There is a means for complaints by clients. We are open to suggestions, criticism in order to
manage trust and satisfaction. Complaints can be made through:
Email: noc@jasnita.co.id
www.jasnita.co.id
No. Tel: (021) 3916280
Mobile: 08113437859
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SMART CITY
Sustainability Report
PT JASNITA TELEKOMINDO TBK. 2023
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Visi
Be the leading communications provider
that empowers businesses and
individuals with reliable connectivity and
boutique-like services.
Misi
To provide our clients with one
simple solution for all their
communication and connectivity
needs.
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ACHIEVEMENT AND
SUSTAINABILITY OVERVIEW
JAST provides CSR to
JAST involves local District/City
JAST recorded goods suppliers with a Governments in 112
revenue of IDR total expenditure of services, for
131,011,518,533 and IDR 2,786,859,063 and Districts/Cities that do
profit for the year of local service suppliers not have a budget of
IDR 810,736,532 worth IDR IDR 792 million for
29,720,303,222 several Districts/Cities
IDR 351 million use of
electrical energy
Supporting gender
equality, 50.7% of
female employees or
147 of them occupy
managerial levels Utilization of electronic
devices is carried out
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CORPORATE SOCIAL RESPONSIBILITY GOVERNANCE
The Company is committed to running a business in a sustainable manner, a business that
always creates and provides added value for all its stakeholders for the sake of long-term
prosperity. A business that is not only oriented towards short-term profits and sacrifices other
aspects to achieve purely economic goals. With its capacity and in accordance with the
industrial context in which it operates, the Company implements sustainability values both
within its organization and towards society and the environment.
OPERATING PROCEDURE
The Company's commitment to implementing these sustainability principles is basically carried
out based on the regulations in force in Indonesia, namely:
1. Law no. 40 of 2007 concerning Limited Liability Companies.
2. Law no. 1 of 1970 concerning Work Safety.
3. Law no. 23 of 1992 concerning Health.
4. Law no. 13 of 2003 concerning Employment.
5. Law no. 32 of 2009 concerning Environmental Protection and Management.
6. Law no. 8 of 1999 concerning Consumer Protection.
7. PP No. 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability
Companies.
8. POJK No. 51/POJK.03/2017 concerning Implementation
Sustainable Finance for Financial Services Institutions, Issuers and Public Companies, human
resource management, concern for the environment, fair operational practices and integrity.
CORPORATE SUSTAINABILITY STRATEGY
The Company sees that sustainability is a step to create sustainable value for stakeholders
through responsible business activities. The company is committed to reducing the negative
impact of business activities from both social and environmental dimensions in accordance
with the characteristics of the business being run.
Supply chain management is the process of managing the flow of goods and services from
raw materials to final products delivered to customers. The goal is to increase the company's
efficiency, effectiveness and profits by optimizing all processes in the supply chain.
Building a Culture of Sustainability
The formation of a culture of sustainability is part of the strategy to achieve optimal
sustainability performance. The Company's culture of sustainability is guided by corporate
governance practices.
To be able to provide concrete understanding and implementation to all individuals
regarding a culture of sustainability, the Company includes sustainability principles in its
existing ethical and behavioral standards. Apart from that, the Company also integrates
sustainability practices through policies and Standard Operating Procedures so that every
action and decision taken is based on sustainability values.
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RELATIONSHIP WITH STAKEHOLDERS
Relationships with stakeholders are one of the most important factors in supporting the
Company's business sustainability. Positive communication and interaction are very necessary in
maintaining the smooth operation of the Company. The Company realizes that issues that are
important to stakeholders require relevant responses and actions.
Therefore, the Company strives to continue to establish two-way communication and involve
stakeholders in making decisions in order to meet stakeholder expectations through various
approaches, including the following:
Stakeholders Approach Method
Shareholders AGM
Public exposure
Employee Gatherings
Training
Public Coordination meeting of all employees
Customer satisfaction survey
CSR activities
Suppliers Smart Cities
Smart City cooperation/tender
Regulators contract
Submission of all reports
RESPONSIBLE FOR THE SUSTAINABILITY PROGRAM
To be able to implement the entire Social and Environmental Responsibility program within the
Company, the implementation of the entire program is carried out by the Corporate
Secretary, Marketing Communication and Sales 112.
ECONOMIC CONTRIBUTION
DISTRIBUTION OF ECONOMIC VALUE
One of the Company's objectives in carrying out its business operations is none other than to
provide economic value to shareholders. However, the Company realizes that there are other
stakeholders who must be considered in the distribution of economic value.
The Company's success in providing economic value to shareholders also has a direct
impact on other stakeholders.
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SUPPLY CHAIN MANAGEMENT
Supply chain management is the process of managing the flow of goods and services from
raw materials to final products delivered to customers. The goal is to increase the company's
efficiency, effectiveness and profits by optimizing all processes in the supply chain.
The company also considers suppliers from the surrounding area or domestic suppliers. This
consideration is made to support the economic turnover of local suppliers without
compromising the quality of the products/services offered.
Throughout 2023, the following are details of suppliers of trade in goods and services:
PURCHASE REALIZATION
SUPPLIER ORIGIN OF SUPPLIER
2022 2023
Domestic IDR 2,786,859,063 IDR 860,047,245
Goods
Overseas - -
Domestic IDR 29,720,303,222 IDR 40,385,733,110
Services
Overseas IDR 5,073,801,254 IDR 4,702,121,012
ENVIRONMENTAL IMPACT MANAGEMENT
The Company is aware that recently the issue of climate change and environmental
preservation has become the focus of many parties, including business actors. Even though the
Company's business activities are not directly related to the environment, the Company still
pays attention and has a sense of responsibility towards environmental preservation.
ENERGY
Energy consumption in the Company is mostly used for office operational activities. For office
activities, the Company utilizes electrical energy sourced from PLN.
To achieve the goal of energy efficiency, the Company focuses on managing energy resources
in an optimal, integrated and sustainable manner as well as utilizing energy efficiently.
The company has taken initiatives to increase the efficiency of energy use. Among them are
implementing the use of energy-saving lamps, limiting energy consumption and using energy-
saving electronic goods.
The Company's energy consumption is recorded based on the head office's annual electricity
consumption. Over the last two years the Company's energy consumption can be seen in the
following details:
UNIT 2022 2023
PLN Giga Joule IDR 351,443,911 IDR 688,214,146
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WATER USAGE
The Company's efforts to manage water use are carried out by monitoring the amount of
water used and evaluating each period. After that, management will take necessary steps if
the intensity of water use increases. One of the steps needed is to carry out a water saving
campaign for all employees.
All water use in the Company comes from office building facilities taken from the water supply
company. The Company's water consumption is mostly used for domestic office purposes.
The company measures water withdrawals through meters installed on water source pipes.
Water consumption data for the last two years can be seen in the following table.
VOLUME (M3)
SOURCE
2023 2022
Water PDAM IDR 5,078,494 IDR 1,984,226
WASTE MANAGEMENT
The Company's business activities are among the activities that produce the least amount of
waste. Most of the waste produced is household waste in the form of used paper, ink,
stationery and used electronic equipment.
Even though it produces a small amount of waste in its activities, the Company still encourages
employees to implement consumption savings and manage waste before it is sent to final
disposal.
Specifically for waste in the form of damaged or unused electronic product equipment, the
Company will return it to the provider so that it can then be repaired and reused.
For waste handed over to third parties, the Company ensures that the party managing the
waste has a waste management permit in accordance with environmental service regulatory
standards.
ENVIRONMENTAL MANAGEMENT COSTS
The company has not carried out special budgeting for environmental management.
COMPLAINTS RELATED TO THE ENVIRONMENT
During 2023 there will be no complaints or violations related to the environment.
DESCRIPTION 2023 2022
ECONOMIC VALUE IS OBTAINED
Income IDR 81,569,787.221 IDR 82,166,049,856
NILAI EKONOMI DIDISTRIBUSIKAN
Salaries and Allowances IDR 10,977,337,680 IDR 19,619,286,743
Payment of Taxes
Pembayaran Pajak IDR 365,039,318 IDR 215,924,099
Dividend - -
CSR Program IDR 792,000,000 IDR 1,386,000,000
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HUMAN RESOURCES AND EMPLOYMENT
HUMAN RESOURCES
Human Resources (HR) are key assets that support the Company's growth and sustainability.
The Company understands that HR plays a very important role in the progress of the
Company's business, therefore it requires HR who are reliable, have integrity and competence.
Employee Demographics
As of December 31, 2023, the number of employees of the Company is 290 people. In detail,
employee demographics can be seen in the following table:
JENJANG PENDIDIKAN
EDUCATIONAL BACKGROUND NUMBER OF HUMAN RESOURCE %
%
MAGISTER (S2) 1 1
BACHELOR (S1) 229 79
DIPLOMA (D3) 36 12.4
SMA 21 7.2
SMP 3 .
0,3
TOTAL 290 100
Employee Composition Based on Position Level
NUMBER OF HUMAN
JENJANG
STATUS
PENDIDIKAN %
RESOURCE
GENERAL MANAGER 4 1.4
MANAGER 8 2.8
SPV 14 4.8
STAFF 58 20
NON STAFF 206 71
TOTAL 290 100
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SUSTAINABILITY REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Employee Composition Based on Gender
NUMBER OF HUMAN
JENJANG
STATUS
PENDIDIKAN %
RESOURCE
MALE 143 49.3
FEMALE 147 50.7
TOTAL 290 100
Employee Composition Based on Status Level
NUMBER OF HUMAN
JENJANG
STATUS
PENDIDIKAN %
RESOURCE
PERMANENT 56 19.3
CONTRACT 234 80.7
TOTAL 290 100
Employee Composition Based on Age
NUMBER OF HUMAN
EDUCATIONAL LEVEL %
RESOURCE
<25 18 6.2
25-30 25 8.6
30-35 98 33.8
35-40 93 32.1
40-45 35 12.1
45-50 20 6.9
>50 1 0.3
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SUSTAINABILITY REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Recruitment
In the recruitment process, the Company provides equal opportunities without differentiating
between gender, ethnicity, race or religion. In addition, in the recruitment process the
Company has minimum age requirements and regulations regarding employee employment
contracts.
Planning for the Company's HR needs is adjusted to current business developments and the
Company's future business development plans. This activity begins with the implementation of
recruitment to obtain competent human resources who comply with the qualifications set by
the Company.
Employee Competency Development
The competency development policy implemented by the Company focuses on increasing the
capacity, loyalty, productivity and integrity of employees as important assets in the Company's
growth and progress.
Increasing employee capacity is carried out through training and developing skills and
knowledge relevant to job demands. By increasing employee capacity, it is hoped that they
can do their work better and more efficiently.
Employee loyalty is maintained by providing appropriate compensation and rewards for hard
work and achievements. This can increase employee motivation and make them more
enthusiastic in working to achieve common goals.
Employee productivity can be increased by providing adequate facilities and infrastructure
and providing the necessary support. By increasing employee productivity, the Company can
increase efficiency and effectiveness in carrying out its operations.
To support this, the Company regularly holds training from staff to managerial level, apart from
that, once a year, the Company holds gatherings between employees to foster solidarity and
togetherness between teams.
EMPLOYMENT
Managing employment relations is indeed an important thing in a company to create a positive
relationship between the company and employees. This can help companies increase
employee productivity and motivation, as well as reduce the potential for conflict and disputes
in the workplace.
Apart from that, ensuring that labor management is in accordance with applicable laws and
regulations is also very important. This helps companies to minimize legal risks and avoid
sanctions that may arise due to violations of labor regulations.
Several aspects of managing employment relations that companies need to pay attention to
include fulfilling employee rights, providing a safe and healthy work environment, providing
appropriate compensation, employee training and development, as well as handling conflicts
and disputes in an effective and fair and manner.
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SUSTAINABILITY REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Equality
By providing equal opportunities to all employees, including in the recruitment and promotion
process, the company will ensure that selection is based on qualifications and work
experience, as well as employee achievements. This can minimize potential discrimination that
may occur based on factors such as gender, religion, race, age and cultural background.
A diverse composition at the managerial level is also important, as it can strengthen inclusive
decision-making and provide diverse perspectives on corporate strategy. In other words,
decision making will reflect the interests and needs of all employees, not just a small part of
them.
In the long term, implementing the principle of non-discrimination can also help companies
build a positive image as an inclusive and friendly workplace for everyone, so that they can
attract talents and skills from a variety of different backgrounds.
Employee Welfare Program
The company's policy of providing a minimum wage equivalent to the local Provincial Minimum
Wage to workers in the lowest category is a good step to ensure that workers' rights are
fulfilled. By providing minimum wages that are equivalent to standards set by the government,
companies can ensure that workers receive wages that are fair and appropriate to economic
conditions in the local area.
In addition, the Company continues to ensure that the salaries given to workers reflect their
contribution and performance, and can meet the needs of a decent living.
The salary policy is also in accordance with applicable laws and regulations and does not
discriminate against gender, age or certain social groups.
Decent and Safe Working Environment
The company believes that providing a safe and comfortable work environment will have a
positive impact on employee morale, loyalty and dedication to work. Apart from increasing
work productivity, these conditions will also trigger better employee performance, which in turn
will increase the Company's performance.
To make this happen, the Company has provided various work facilities that can support
employee comfort. Apart from that, during this pandemic, the Company provides flexibility
regarding the time and place of work.
The company also pays attention to the safety culture at work by implementing applicable
safety procedures at work in accordance with statutory provisions.
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ANNUAL REPORT 2023 PT JASNITA TELEKOMINDO TBK.
Responsibility of Annual Reports
Statement of Members of The Board of Commissioners and
Board of Directors Regarding Responsibility for the 2023 Annual
Report of PT Jasnita Telekomindo Tbk.
We, the undersigned hereby confirmed that all the information in the 2023
Annual Report of PT Jasnita Telekomindo Tbk. has been presented completely
and we are thus fully responsible for the trustworthiness of the contents of this
Annual Report. This statement was acknowledged accordingly.
Jakarta, April 2024
Board of Commissioners
Tie Aswan Irwan Arifin Fariz Hutama Putra
President Independent Commissioner
Commissioner Commissioner
Board of Director
Yentoro Samsul Effendi
President Director Director
David Yamanto Sri Akhadah
Director Director
Page 118
PT JASNITA TELEKOMINDO TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Laporan Keuangan Konsolidasian Consolidated Financial Statements
dan Laporan Auditor Independen With Auditors’ Independent Report
Untuk Tahun yang Berakhir For the Year Ended
31 Desember 2023 December 31, 2023
Page 119
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
Daftar Isi/Table of Contents
Halaman/Page
Surat Pernyataan Direksi Board of Directors’ Statement
Laporan Auditor Independen Independent Auditors’ Report
Laporan Posisi Keuangan Konsolidasian……………….. 1 – 2 ..……….Consolidated Statements of Financial Position
Laporan Laba Rugi dan Consolidated Statements of Profit or Loss and
Penghasilan Komprehensif Lain Konsolidasian……… 3 …………………………Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ……………. 4 ………..Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian………………………… 5 …………..……Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian……….. 6 - 84 ...........Notes to the Consolidated Financial Statements
Lampiran/
Appendix
Informasi Keuangan Tambahan: Supplementary Financial Information
Laporan Posisi Keuangan Tersendiri – Statement of Financial Position
Entitas Induk……………………………………………… 85 ….………………….…………………..– Parent Entity
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif LainTersendiri – Entitas Induk………….. 87 ….…………Comprehensive Income – Parent Entity
Laporan Perubahan Ekuitas Tersendiri – Statement of Changes in Equity
Entitas Induk………………………………………………. 88 ….………………………………………..Parent Entity
Laporan Arus Kas Tersendiri – Statement of Cash Flows -
Entitas Induk………………………………………………. 89 ………………………………………….. Parent Entity
*********************
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTORS’ STATEMENT
TENTANG TANGGUNG JAWAB ATAS REGARDING THE RESPONSIBILITY FOR
LAPORAN KEUANGAN KONSOLIDASIAN THE CONSOLIDATED FINANCIAL STATEMENT
PADA TANGGAL 31 DESEMBER 2023 AS AT DECEMBER 31, 2023
SERTA UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR ENDED
PADA TANGGAL 31 DESEMBER 2023 DECEMBER 31, 2023
Kami, yang bertanda tangan di bawah ini: We, the undersigned:
Nama : Yentoro : Name
Alamat Kantor : E Trade Building Lt 7, Jl Wahid Hasyim No 55 :
Office Address
Gondangdia Menteng Jakarta Pusat 10350
Alamat Rumah Tmn Semanan Indah Blk H/8 RT 015 RW
011, Residential Address
Kel. Duri Kosambi, Kec. Cengkareng
Telepon : 021-2856 5288 : Telephone
Jabatan : Direktur Utama : Position
Menyatakan bahwa: Declare that:
1. Bertanggung jawab atas penyusunan 1. We are responsible for the preparation
dan penyajian laporan keuangan and presentation of the consolidated
konsolidasian PT Jasnita Telekomindo, financial statements of PT Jasnita
Tbk dan Entitas Anak; Telekomindo, Tbk and Subsidiaries;
2. Laporan keuangan konsolidasian PT 2. We are responsible for the preparation
Jasnita Telekomindo, Tbk dan Entitas and presentation of the consolidated
Anak telah disusun dan disajikan sesuai financial statements of PT Jasnita
dengan Standar Akuntansi Keuangan di Telekomindo, Tbk and Subsidiaries;
Indonesia;
3. a. Semua informasi dalam laporan 3. a. All information in the consolidated
keuangan konsolidasian PT Jasnita financial statements of PT Jasnita
Telekomindo, Tbk dan Entitas Anak Telekomindo, Tbk and Subsidiaries
telah dimuat secara lengkap dan have been disclosed in a complete
benar; and truthful manner;
b. Laporan keuangan konsolidasian 3. b. The consolidated financial
PT Jasnita Telekomindo, Tbk dan statements of PT Jasnita
Entitas Anak tidak mengandung Telekomindo, Tbk and Subsidiaries
informasi atau fakta material yang do not contain any incorrect
tidak benar, dan tidak information or material fact, nor do
menghilangkan informasi atau they omit information or material
fakta material; fact;
Page 121
4. Bertanggung jawab atas sistem 4. We are responsible for PT Jasnita
pengendalian internal PT Jasnita Telekomindo, Tbk and Subsidiaries
Telekomindo, Tbk dan Entitas Anak. internal control system.
Demikian pernyataan ini dibuat dengan Thus this statement is made truthfully.
sebenarnya.
Atas nama dan mewakili Dewan Direksi/For and on behalf of the Board of Directors:
(Yentoro)
(Direktur Utama/President Director)
28 Maret 2024/March 28, 2024
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Page 129
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2023 December 31, 2022
ASET ASSETS
Aset Lancar Currrent Assets
Kas dan setara kas 4 12.287.252.204 8.760.691.963 Cash and cash equivalents
Piutang usaha - bersih Trade receivables - net
Pihak ketiga 5 12.389.314.607 13.303.091.425 Third parties
Pihak berelasi 5, 30 507.360.110 961.521.735 Related parties
Piutang lain-lain Other receivables
Pihak berelasi 6, 30 3.663.188.585 500.000.000 Related parties
Pihak ketiga 6 9.598.708.607 11.843.460.343 Third parties
Uang muka 7 4.905.038.286 9.461.806.547 Advances
Biaya dibayar di muka 8 490.961.140 898.458.810 Prepaid expenses
Pendapatan yang masih harus diterima9 3.462.956.273 1.786.171.056 Unbilled income
Uang muka pajak 19b 371.203.296 1.439.990.159 Advance taxes
Jumlah Aset Lancar 47.675.983.108 48.955.192.038 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Investasi pada entitas asosiasi 10a 15.300.000.000 15.300.000.000 Investment in associates
Uang muka investasi 10b 10.000.000.000 10.000.000.000 Investment advance
Goodwill 1d 13.150.519.608 13.150.519.608 Goodwill
Estimasi tagihan restitusi pajak 19a 1.781.816.443 1.531.847.386 Estimated tax refund
Piutang lain-lain Other receivables
Pihak berelasi 6 1.223.820.039 3.231.457.263 Related parties
Pihak ketiga 6, 30 12.606.112.693 12.606.112.693 Third parties
Aset tetap - bersih 11 29.670.142.347 28.077.436.526 Fixed assets - net
Aset tak berwujud - bersih 12 5.153.534.261 3.193.200.000 Intangible assets - net
Aset hak guna - bersih 13 613.350.298 2.894.631.562 Right of use assets - net
Aset pajak tangguhan 19f 3.979.303.651 4.243.078.745 Deferred tax assets
Aset tidak lainnya 14 580.623.635 737.138.097 Other non-current assets
Jumlah Aset Tidak Lancar 94.059.222.975 94.965.421.880 Total Non-Current Assets
JUMLAH ASET 141.735.206.083 143.920.613.918 TOTAL ASSETS
Catatan atas Laporan Keuangan Konsolidasian The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari 1 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
Page 130
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2023 December 31, 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Liabilities
Liabilitas Jangka Pendek Current Liabilities
Pinjaman bank 15 28.728.853.211 28.568.721.953 Bank loans
Utang usaha Trade payables
Pihak ketiga 16 7.311.554.114 10.600.689.049 Third parties
Pihak berelasi 16, 30 264.765.045 748.128.186 Related parties
Biaya yang masih harus dibayar 17 3.755.343.422 4.852.013.820 Accrued expenses
Uang muka dan jaminan pelanggan 18 2.221.165.453 4.227.360.207 Deposits and customer guarantee
Utang pajak 19c 859.995.318 939.358.847 Tax payable
Bagian jangka pendek dari Short-term portion of
pinjaman jangka panjang: long-term loans:
Utang sewa pembiayaan 20 361.859.800 138.482.000 Lease debt
Utang lainnya 21 Other payables
Pihak berelasi 1.008.346.095 - Related parties
Pihak ketiga 134.859.536 2.098.634 Third parties
Jumlah Liabilitas Jangka Pendek 44.646.741.994 50.076.852.696 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Utang sewa pembiayaan 20 426.981.000 - Lease debt
Liabilitas imbalan kerja 22 5.254.277.220 3.935.119.506 Employee benefit liabilities
Liabilitas pajak tangguhan - 23.189.533 Deferred tax liabilites
Jumlah Liabilitas Jangka Panjang 5.681.258.220 3.958.309.039 Total Non-Current Liabilities
Jumlah Liabilitas 50.328.000.214 54.035.161.736 Total Liabilities
Ekuitas Equity
Modal saham – nilai nominal per saham Rp100, Share capital - with par value Rp100
modal dasar 2.440.880.000 saham, per share Authorized - 2.440.880.000
modal ditempatkan dan disetor penuh shares issued and paid up capital -
pada tanggal 31 Desember 2023 dan on December 31, 2023 and
2022 masing-masing sebesar 1.082.574.979 each 2022 by 1.082.574.979
dan 1.082.257.498 23 108.257.560.200 108.257.498.100 by 1.082.257.498 shares
Tambahan modal disetor 38.143.825.939 38.143.825.939 Additional share
Akumulasi kerugian (69.517.293.771) (68.248.445.511) Accumulated loses
Penghasilan komprehensif lain 2.343.061.123 2.717.965.768 Other comprehensive income
Selisih kurs penjabaran Difference in financial
laporan keuangan 1.022.179.974 914.296.659 statement translation exchange rates
Sub Jumlah 80.249.333.465 81.785.140.955 Sub-total
Kepentingan non-pengendali 11.157.872.404 8.100.311.227 Non-controling interest
Jumlah Ekuitas 91.407.205.869 89.885.452.182 Total Equity
TOTAL LIABILITIES AND EQUITY
JUMLAH LIABILITAS DAN EKUITAS 141.735.206.083 143.920.613.918
Catatan atas Laporan Keuangan Konsolidasian The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari 2 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
Page 131
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENTS OF
DAN PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2023 2022
Notes
Pendapatan 24 131.011.518.533 127.228.126.640 Revenues
Beban pokok pendapatan 25 (91.131.817.933) (89.815.109.194) Cost of revenues
LABA KOTOR 39.879.700.600 37.413.017.446 GROSS INCOME
Beban Usaha Operating Expenses
Pemasaran 26 (483.247.798) (676.130.038) Marketing
Umum dan administrasi 27 (35.561.466.657) (46.558.720.509) General and administration
Jumlah Beban Usaha (36.044.714.455) (47.234.850.547) Total Operating Expenses
LABA (RUGI) USAHA 3.834.986.145 (9.821.833.102) OPERATING PROFIT (LOSS)
Pendapatan (Beban) Lainnya 28 Other Income (Expense)
Pendapatan bunga-bersih 10.414.408 15.240.111 Interest income - net
Beban keuangan dan Bank financial and
administrasi bank (3.246.521.646) (3.657.163.037) administrative expense
Hibah pemerintah 2.257.754.765 2.474.464.949 Governants grant
Laba (rugi) selisih kurs (4.042.275) 1.474.199 Gain or loss on foreign exchange
Beban lainnya (1.269.384.507) 1.025.025.172 Other expense
Jumlah Beban Lainnya, Bersih (2.251.779.255) (140.958.606) Total Other Expenses, Net
LABA (RUGI) SEBELUM PROFIT (LOSS) BEFORE
PAJAK PENGHASILAN 1.583.206.890 (9.962.791.708) INCOME TAX
Manfaat (Beban) Pajak Penghasilan 19d Income Tax Benefits (Expenses)
Pajak kini (77.941.384) (18.143.068) Current tax
Pajak tangguhan (340.689.392) (43.890.136) Deferred tax
Jumlah Beban Pajak Penghasilan (418.630.776) (62.033.204) Total Tax Expense
LABA (RUGI) BERSIH TAHUN BERJALAN 1.164.576.114 (10.024.824.912) NET PROFIT (LOSS) FOR THE YEAR
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
Lebih lanjut ke Laba Rugi further to Profit and Loss
Pengukuran kembali laba atas liabilitas Remeasurement of gain on employee
imbalan kerja - bersih (480.646.981) 186.019.148 benefits liability - net
(Beban) manfaat pajak tangguhan terkait 105.742.336 (40.924.213) Related deferred tax benefit (expense)
Selisih kurs 21.065.063 4.512.234 exchange rate difference
Sub Jumlah (353.839.582) 149.607.169 Sub Total
JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 810.736.532 (9.875.217.743) INCOME (LOSS) FOR THE YEAR
Catatan atas Laporan Keuangan Konsolidasian he accompanying notes to consolidated financial
merupakan bagian yang tidak terpisahkan dari 3 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENTS OF
DAN PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2023 2022
Notes
Laba (Rugi) tahun berjalan yang dapat Profit (Loss) for the year
diatribusikan kepada: atributable to:
Pemilik entitas induk (1.068.395.149) (8.278.345.273) Equity holders of the parent entity
Kepentingan nonpengendali 2.232.971.263 (1.746.479.638) Non-controling interest
Jumlah 1.164.576.114 (10.024.824.910) Total
Jumlah Laba (Rugi) komprehensif tahun Total Comprehensive Income (Loss)
berjalan yang dapat diatribusikan kepada: for the year attributable to:
Pemilik entitas induk (1.434.551.484) (8.142.226.025) Equity holders of the parent entity
Kepentingan non-pengendali 2.245.288.016 (1.732.991.717) Non-controling interest
Jumlah 810.736.532 (9.875.217.741) Total
RUGI NETO PER SAHAM DASAR NET LOSS PER SHARE
DIATRIBUSIKAN KEPADA PEMILIK ATTRIBUTABLE TO OWNERS
ENTITAS INDUK 29 (0,99) (9,64) OF THE PARENT ENTITY
Catatan atas Laporan Keuangan Konsolidasian he accompanying notes to consolidated financial
merupakan bagian yang tidak terpisahkan dari 3 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK-TAHUN TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent entity
Penghasilan Komprehensif Lain/
Other Comprehensive Income
Selisih kurs
karena
penjabaran Saldo Laba/ Retairned Earnings
laporan Pengukuran
keuangan/ Kembali Atas
Exchange rate Liabitas Imbalan
Modal ditempatkan Tambahan modal differences from Kerja/ Kepentingan Non-
dan disetor penuh/ disetor, bersih/ financial Remeasurement of Telah Ditentukan Belum Ditentukan Pengendali/
Issued and fully paid Additional paid-in statement Employee Benefits Penggunaannya/ Penggunaannya/ Sub Jumlah/ Non-controlling Ekuitas, Bersih/
capital capital translation Liability Appropriated Unappropriated Sub Total interest Equity, Net
Saldo pada tanggal Balance as of
01 Januari 2022 81.362.670.000 21.579.538.383 - 2.572.870.833 - (56.768.188.064) 48.746.891.152 145.770 48.747.036.922 January 01, 2022
Penambahan setoran modal saham Increase in share capital
melalui penawaran umum 26.894.828.100 16.549.937.613 - - - - 43.444.765.713 - 43.444.765.713 through public offering
Rugi bersih tahun berjalan - - - - - (8.278.345.273) (8.278.345.273) (1.746.479.638) (10.024.824.910) Net loss for the year
Akuisisi entitas anak - 14.349.943 - - - (3.201.912.174) (3.187.562.231) 9.406.553.202 6.218.990.971 Acquisition of subsidiary
Dividen - - - - - - - (293.566.950) (293.566.950) Dividend
Selisih kurs - - 914.296.659 - - - 914.296.659 733.658.843 1.647.955.502 Exchange rate differences
Pengukuran kembali liabilitas Remeasurement of employee
imbalan kerja - - 145.094.935 - - 145.094.935 - 145.094.935 benefit liabilites
Saldo pada tanggal Balance as of
31 Desember 2022 108.257.498.100 38.143.825.939 914.296.659 2.717.965.768 - (68.248.445.511) 81.785.140.955 8.100.311.227 89.885.452.182 December 31, 2022
Penyesuaian 62.100 - - - - - 62.100 - 62.100 Adjustment
Rugi bersih tahun berjalan - - - - - (1.068.395.149) (1.068.395.149) 2.232.971.263 1.164.576.114 Net loss for the year
Pengalihan pelepasan sebagian Transfer of partial disposal
kepemilikan entitas anak - - - - - (200.453.111) (200.453.111) 762.566.696 562.113.585 ownership of subsidiaries
Selisih kurs - 86.818.252 - - - 86.818.252 62.023.218 148.841.470 Exchange rate differences
Pengukuran kembali liabilitas Remeasurement of employee be
imbalan kerja - - 21.065.063 (374.904.645) - - (353.839.582) - (353.839.582) nefit liabilities
Saldo pada tanggal Balance as of
31 Desember 2023 108.257.560.200 38.143.825.939 1.022.179.974 2.343.061.123 -- (69.517.293.771) 80.249.333.465 11.157.872.404 91.407.205.869 December 31, 2023
Catatan atas Laporan Keuangan Konsolidasian The accompanying notes to consolidated financial
merupakan bagian yang tidak terpisahkan dari 4 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
Page 134
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA 31 FOR THE YEAR ENDED
DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 94.294.528.691 116.127.250.637 Receive cash from customers
Pembayaran kas kepada pemasok (63.364.121.575) (87.175.375.716) Cash payments to suppliers
Pembayaran kas kepada karyawan (17.734.890.633) (20.270.292.096) Cash payments to employees
Pembayaran untuk beban operasional (2.093.663.485) (11.305.524.759) Payment for operating expenses
Penerimaan/(pembayaran) pajak penghasilan 700.016.009 (73.075.928) Receipt/(payment) of income tax
Arus kas bersih yang diperoleh dari Net cash provided by (used in)
(digunakan untuk) aktivitas operasi 11.801.869.008 (2.697.017.862) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Pembelian aset tetap (7.272.211.212) (11.498.642.796) Purchase of fixed assets
Uang muka investasi - (1.433.320.273) Investment advance
Pembayaran uang muka pembelian (267.000.000) (7.774.558.168) Advance payment for purchase
Arus kas bersih yang digunakan untuk Net cash used in
aktivitas investasi (7.539.211.212) (20.706.521.237) investing activities
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan tambahan modal disetor - 26.894.828.100 Receipt of additional paid-in capital
Penerimaan pinjaman bank 67.795.787.648 73.420.177.664 Receipt for bank loans
Pembayaran pinjaman bank (68.591.326.214) (72.860.697.408) (Payment) for bank loans
Penerimaan pinajaman lembaga bukan bank 1.215.821.800 - Receipt loans from non-banks
Pembayaran pinjaman lembaga bukan bank (565.463.000) (207.858.000) (Payments) loans from non-banks
Penerimaan /(pembayaran) Receipt (payment)
pihak-pihak berelasi dan pihak ketiga 1.172.049.196 (2.003.975.396) related parties and third parties
Arus kas bersih yang diperoleh dari Net cash provided by
aktivitas pendanaan 1.026.869.429 25.242.474.961 financing activities
Kenaikan bersih kas dan setara kas 5.289.527.225 1.838.935.862 Net increase cash and cash equivalents
Selisih penyesuaian nilai kurs (1.762.966.985) 951.367.240 Difference in exchange rate adjustment
Kas dan setara kas pada Cash and cash equivalents at the
awal tahun 8.760.691.963 5.970.388.861 beginning of the year
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT THE
AKHIR TAHUN 12.287.252.204 8.760.691.963 END OF THE YEAR
Catatan atas Laporan Keuangan Konsolidasian The accompanying notes to consolidated financial
merupakan bagian yang tidak terpisahkan dari 5 statements which are an integral part of these
Laporan Keuangan Konsolidasian secara keseluruhan consolidated financial statements as a whole
Page 135
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M 1. GENERAL
a. Pendirian Perusahaan dan Informasi a. Establishment of the Company and
Umum General Information
PT Jasnita Telekomindo (“Perusahaan”) PT Jasnita Telekomindo (the “Company”) was
didirikan pada tanggal 25 Januari 1996 sesuai established on January 25, 1996 in
dengan Akta No. 119 yang dibuat dihadapan accordance with Deed No. 119 made before
Notaris Agus Madjid, S.H., yang kemudian Notary Agus Madjid, S.H., which was later
diubah berdasarkan Akta No. 45 tanggal 14 amended based on Deed No. 45 dated
Agustus 1996 yang dibuat dihadapan Notaris August 14, 1996 made before the same
yang sama. Akta pendirian ini beserta akta Notary. This deed of establishment and the
perubahannya telah memperoleh persetujuan deed of amendment have obtained approval
dari Menteri Kehakiman melalui Surat from the Minister of Justice through Decree
Keputusan No. C2-8554.HT.01.01.Th.96 No. C2-8554.HT.01.01.Th.96 dated August
tanggal 22 Agustus 1996. Kemudian 22, 1996. Then based on deed No.103 dated
berdasarkan akta No.103 tanggal 22 December 22, 2006 made before FX Notary.
Desember 2006 yang dibuat dihadapan Budi Santoso Isbandi, S.H., was approved for
Notaris FX. Budi Santoso Isbandi, S.H., an increase in the Company's authorized
disetujui adanya peningkatan modal dasar capital from previously Rp30,600,000,000 to
Perusahaan dari sebelumnya sebesar Rp183,066,000,000. This increase in
Rp30.600.000.000 menjadi authorized capital has been approved by the
Rp183.066.000.000. Peningkatan modal Minister of Law and Human Rights of the
dasar ini telah mendapat persetujuan dari Republic of Indonesia through his decision
Menteri Hukum dan Hak Asasi Manusia letter No.W7-04698.HT.01.04.Th.2007 dated
Republik Indonesia melalui surat April 26, 2007.
keputusannya No.W7-04698.HT.01.04.Th.
2007 tanggal 26 April 2007.
Kemudian berdasarkan akta No.13 tanggal 31 Then based on deed No.13 dated October 31,
Oktober 2023 yang dibuat dihadapan Notaris 2023 made before Notary Lily Harjati
Lily Harjati Soedowo, SH., M.kn disetujuinya Soedowo, SH., M.kn, approval of changes to
adanya perubahan peningkatan modal increase the Company's issued/paid-up
ditempatkan/disetor Perusahaan sejumlah capital in the amount of 1,082,575,602
1.082.575.602 saham. Peningkatan modal shares. This increase in issued/paid-up capital
ditempatkan/disetor ini telah mendapat Surat has been approved by the Minister of Law and
Persetujuan dari Menteri Hukum dan Hak Human Rights of the Republic of Indonesia
Asasi Manusia Republik Indonesia melalui through his decision letter No.AHU-AH.01.03-
surat keputusannya No.AHU-AH.01.03- 0150227 dated December 04, 2023.
0150227 tanggal 04 Desember 2023.
Anggaran Dasar Perusahaan mengalami The Company's Articles of Association
beberapa kali perubahan, terakhir sesuai underwent several changes, most recently in
dengan Akta No. 16 Notaris Lily Harjati accordance with Deed No. 16 Notary Lily
Soedewo, S.H., M.Kn tanggal 23 November Harjati Soedewo, S.H., M.Kn dated November
2023 yang telah disetujui oleh Kementerian 23, 2023 which has been approved by the
Hukum dan Hak Asasi Manusia Republik Ministry of Law and Human Rights of the
Indonesia dengan Surat Keputusan No. AHU- Republic of Indonesia with Decree No. AHU-
0243862.AH.01.11 tanggal 04 Desember 0243862.AH.01.11 dated December 04, 2023
2023 mengenai perubahan Direksi dan concerning changes to the Company's
Komisaris Perusahaan. Directors and Commissioners.
Perusahaan berdomisili di E-Trade Building The Company's domicile at E-Trade Building
Lantai 5, Jl. Wahid Hasyim No. 55, Jakarta 5th Floor, Jl. Wahid Hasyim No. 55, Central
Pusat, 10350. Perseroan memulai kegiatan Jakarta, 10350. The Company started its
komersialnya pada tahun 1996. commercial activities in 1996.
6
Page 136
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan Informasi a. Establishment of the Company and
Umum (lanjutan) General Information (continued)
Susunan Dewan Komisaris dan Direksi The composition of the Company's Board of
Perusahaan pada tanggal 31 Desember 2023 Commissioners and Board of Directors as of
dan 31 Desember 2022 berdasarkan Akta December 31, 2023 and December 31, 2022
Pernyataan Keputusan Rapat Umum based on the Deed of Resolution of Ordinary
Pemegang Saham Biasa (RUPLb) No. 16 General Meeting of Shareholders (RUPLb)
tanggal 23 November 2023 dan Akta No. 16 dated November 23, 2023 and Deed of
Pernyataan Keputusan Rapat Pmegang Resolution of Annual General Meeting of
Saham Tahunan (RUPST) No.22 tanggal Shareholders (AGMS) No.22 dated July 20,
20 Juli 2022, susunan Dewan Komisaris dan 2022, the composition of the Board of
Direksi adalah sebagai berikut: Commissioners and Board of Directors is as
follows:
2023 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama Tie Aswan Tie Aswan President Commissioner
Komisaris Fariz Hutama Putra Fariz Hutama Putra Commissioner
Komisaris Independen Irwan Arifin Irwan Arifin Independent Commissioner
Direksi Directors
Direktur Utama Yentoro Yentoro President Director
Direktur Sri Akhadah Ronald Adrianta Vice President Director
Direktur Samsul Effendi Samsul Effendi Director
Direktur David Yamanto David Yamanto Director
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2023 dan 2022 terdiri dari: December 31, 2023 and 2022 consists of:
Komite Audit Audit Committee
Ketua Irwan Arifin Chairman
Anggota Raden Maulana Jusuf Member
Anggota Marup Iskandar Member
Sekretaris Perusahaan Nathania Olinda Corporate Secretary
Dewan Komisaris dan Direksi Perusahaan The Company's Board of Commissioners and
merupakan personil manajemen kunci. Pada Board of Directors are key management
tanggal 31 Desember 2023 dan 2022 Grup personnel. As of December 31, 2023 and
mempunyai karyawan masing-masing 2022, the Group has 290 employees and 260
sebanyak 290 dan 260 karyawan (tidak employees, respectively (unaudited).
diaudit).
Pada tahun 2022, berdasarkan Akta No. 05 In 2022, based on Deed No. 05 Notary Lily
Notaris Lily Harjati Soedewo, S.H., M.Kn Harjati Soedewo, S.H., M.Kn dated December
tanggal 05 Desember 2022 yang telah 05, 2022 which was approved by the Ministry
disetujui oleh Kementerian Hukum dan Hak of Law and Human Rights of the Republic of
Asasi Manusia Republik Indonesia dengan Indonesia with Decree No. AHU-
Surat Keputusan No. AHU-0088669.AH.01.02 0088669.AH.01.02 dated December 07, 2022
tanggal 07 Desember 2022 mengenai regarding changes in the Company's purpose
perubahan dalam maksud dan tujuan serta and objectives and business activities.
kegiatan usaha Perusahaan.
7
Page 137
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan Informasi a. Establishment of the Company and
Umum (lanjutan) General Information (continued)
Berdasarkan Anggaran Dasar Perusahaan Based on the Company's Articles of
maksud dan tujuan serta kegiatan usaha Association, the purposes and objectives and
Perusahaan menjadi sebagai berikut: business activities of the Company are as
follows:
1) Kegiatan Usaha Utama 1) Main Business Activities
a) Perdagangan Besar Peralatan a) Wholesale of Telecommunications
Telekomunikasi; Equipment;
b) Aktivitas Telekomunikasi dengan b) Cable Telecommunication Activities;
Kabel; c) Cable Telecommunication Activities;
c) Aktivitas Telekomunikasi dengan d) Satellite Telecommunication
Kabel; Activities;
d) Aktivitas Telekomunikasi Satelit; e) Internet Service Providers;
e) Internet Service Provicer; f) Data Communication System
f) Jasa Sistem Komunikasi Data; Services;
g) Aktivitas Hosting dan bersangkutan g) Hosting Activities and related to it;
dengan itu;
h) Portal Web dan/atau platfrom digital h) Web portals and/or digital platforms
dengan tujuan komersial; for commercial puRposes;
i) Aktivitas Call Centre; i) Call Center Activity;
j) Penyediaan Sumber Daya Manusia j) Provision of Human Resources and
dan Manajemen Fungsi Sumber Daya Management of Human Resources
Manusia. Functions.
2) Kegiatan Usaha Penunjang 2) Supporting Business Activities
a) Perdagangan Besar Komputer dan a) Wholesale of Computers and
Perlengkapan Komputer; Computer Equipment;
b) Perdagangan Besar Piranti Lunak; b) Wholesale of Software;
c) Perdagangan Besar Suku Cadang
c) Wholesale of Electronic Parts;
Elektronik;
d) Perdagangan Besar Mesin Kantor dan d) Wholesale of Office Machinery and
Industri Pengolahan, Suku Cadang Processing Industry, Spare Parts and
dan Perlengkapan; Equipment;
e) Aktivitas Jasa Keuangan Lainnya yang e) Other Financial Services Activities that
tidak diklasifikasikan ditempat lain are not classified elsewhere are not
bukan Asuransi dan Dana Pensiun. Insurance and Pension Funds.
Penambahan kegiatan usaha Perusahaan The addition of the Company's business
telah didukung dengan Laporan Studi activities has been supported by the
Kelayakan No. 00028/2.01133-03/BS- Feasibility Study Report No. 00028/2.01133-
FS/05/0340/1/XI/2022 tanggal 18 November 03/BS-FS/05/0340/1/XI/2022 dated November
2022 dengan kesimpulan layak. 18, 2022 with proper conclusions.
Dalam menjalankan usahanya, Perusahaan In carrying out its business, the Company has
memiliki izin-izin sebagai berikut: the following permits:
- Izin Penyelenggaraan Jasa Nilai Tambah - Calling Card Telephony Value Added
Teleponi Kartu Panggil dari Direktur Services Operation License from the
Jenderal Penyelenggaraan Pos dan Director General of Post and
Telekomunikasi Kementerian Komunikasi Telecommunications Operations, Ministry
dan Informatika Republik Indonesia No. of Communication and Information of the
258/DIRJEN/2004 tanggal 14 September Republic of Indonesia No.
2004. 258/DIRJEN/2004 dated September 14,
2004..
8
Page 138
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan dan Informasi a. Establishment of the Company and
Umum (lanjutan) General Information (continued)
Dalam menjalankan usahanya, Perusahaan In carrying out its business, the Company has
memiliki izin-izin sebagai berikut (lanjutan): the following permits (continued):
- Izin Penyelenggaraan Jasa Akses Internet - Internet Access Service Operations
(Internet Service Provider /ISP) dari License (Internet Service Provider /ISP)
Direktur Jenderal Penyelenggaraan Pos from the Director General of Post and
dan Telekomunikasi Kementerian Telecommunications Operations, Ministry
Komunikasi dan Informatika Republik of Communication and Information of the
Indonesia No. 100 Tahun 2013 tanggal Republic of Indonesia No. 100 of 2013
4 Maret 2013. dated March 4, 2013.
- Izin Penyelenggaraan Jasa Internet untuk - Internet Service Operations License for
Keperluan Publik (ITKP) No. Public PuRposes (ITKP) No.
341/DIRJEN/2005 tanggal 16 Desember 341/DIRJEN/2005 dated 16 December
2005, modern lisence No. 847 Tahun 2005, modern license no. 847 of 2016
2016 tanggal 16 Mei 2016. dated May 16, 2016.
- Izin Penyelenggaraan Jasa Nilai Tambah - License to Provide Value Added
Teleponi Pusat Layanan Informasi (Call Telephony Services Information Service
Center ) dari Kementerian Komunikasi dan Center (Call Center) from the Ministry of
Informatika Republik Indonesia No. 483 Communication and Information of the
Tahun 2018 tanggal 23 Mei 2018. Republic of Indonesia No. 483 of 2018
dated May 23, 2018.
- Izin Penyelenggaraan Jaringan Tetap - Packet Switched Based Local Fixed
Lokal Berbasis Packet Switched dari Network Operations License from the
Kementerian Komunikasi dan Informatika Ministry of Communication and
Republik Indonesia No. 29 Tahun 2019 Information of the Republic of Indonesia
tanggal 15 Januari 2019. No. 29 of 2019 dated January 15, 2019.
- Izin Penyelenggaraan Jasa - Data Communication System
Telekomunikasi Sistem Komunikasi Data Telecommunications Service Operations
(Siskomdat) dari Kementerian Komunikasi License (Siskomdat) from the Ministry of
dan Informatika Republik Indonesia No. Communication and Informatics of the
315/TEL.02.02 /2019 tanggal Republic of Indonesia No.
18 september 2019. Ijin tersebut sampai 315/TEL.02.02/2019 dated September 18,
dengan tanggal laporan belum berlaku 2019. The permit has not yet become
efektif karena masih proses uji layak effective as of the reporting date because
operasi. it is still in the process of proper operation
test.
Entitas induk Perusahaan tahun 2023 adalah The parent entity of the Company in 2023 is
UOB Kay Hian Pte Ltd yang didirikan dan UOB Kay Hian Pte Ltd which is incorporated
berdomisili di Singapore. and domiciled in Singapore.
Tahun 2022 entitas Perusahaan adalah In 2022, the Company's entity is PT Persada
PT Persada Inti Sejahtera yang didirikan dan Inti Sejahtera which was established and
berdomisili dii Jakarta, sesuai dengan Rapat domiciled in Jakarta, in accordance with the
Umum Pemegang Saham tanggal 11 Januari General Meeting of Shareholders dated
2017 dihadapan Notaris Indra Gunawan di January 11, 2017 before Notary Indra
Jakarta. Gunawan in Jakarta.
9
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Perdana Saham b. Initial Public Offering of Company
Perusahaan
Perusahaan mencatatkan sahamnya di Bursa The company listed its shares on the
Efek Indonesia (BEI) pada tanggal 16 Mei Indonesia Stock Exchange (IDX) on May 16,
2019 sebanyak 203.406.700 saham atau 2019 203,406,700 shares or 25% of the total
sebanyak 25% dari jumlah saham yang issued shares and fully paid up with a nominal
ditempatkan dan disetor penuh dengan nilai value of Rp100 per share with an offering
nominal Rp100 setiap saham dengan harga price of Rp246 each share. The excess
penawaran Rp246 setiap saham. Selisih lebih
difference between the offering price per
antara harga penawaran per saham dengan
nilai nominal per saham dicatat sebagai share and the par value per share is recorded
“Tambahan Modal Disetor” setelah dikurangi as “Additional Paid-in Capital” after deducting
biaya emisi saham, yang disajikan pada the share issuance costs, which are
bagian ekuitas pada laporan posisi keuangan. presented in the equity section of the
statement of financial position.
Pada tanggal 30 April 2019, Perusahaan On April 30, 2019, the Company obtained a
memperoleh Surat Pernyataan Efektif No. S- Statement of Effectiveness No. S-
45/D.04/2019 dari Otoritas Jasa Keuangan 45/D.04/2019 from the Financial Services
(OJK) untuk melakukan penawaran umum Authority (OJK) to conduct a public offering
saham perdana kepada masyarakat. initial shares to the public.
c. Penawaran Umum Terbatas I (PUT I) c. Limited Public Offering I (PUT I)
Pada tanggal 21 Februari 2022, Perusahaan On February 21, 2022, the Company made a
melakukan pernyataan pendaftaran OJK statement regarding OJK registration
terkait PUT I dan mendapatkan izin efektif dari regarding PUT I and obtained an effective
OJK pada tanggal 27 April 2022 melalui surat permit from OJK on April 27, 2022 through
No.S-73/D.04/2022. letter No.S-73/D.04/2022.
Pada PUT I tersebut, Perusahaan melakukan In the PUT I, the Company made additional
penambahan modal dengan memberikan Hak capital by granting rights Pre-emptive shares
Memesan Efek Terlebih Dahulu 406.813.350 406,813,350 ordinary shares with a nominal
lembar saham biasa dengan nilai nominal value of Rp100 each share offered at an
Rp100 setiap saham yang ditawarkan dengan exercise price of Rp150 per share. So that
harga pelaksanaan Rp150 setiap saham. totaling up to a maximum of
Sehingga seluruhnya berjumlah sebanyak- Rp61,022,002,500.
banyaknya Rp61.022.002.500.
10
Page 140
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Struktur Grup d. The Group Structure
Pada tanggal 31 Desember 2023 dan 2022, As at December 31, 2023 and 2022, the
struktur grup adalah sebagai berikut: structure of the group was as follows:
Tahun operasi
komersial/
Commentcement
Jenis Usaha/ year of Persentase kepemilikan Jumlah aset (sebelum eliminasi)/
Entitas anak dan asosiasi/ Domisili/ Nature of commercial efektif/Effective percentage of Total assets (before elimination)
Subsidiaries and association Domicile business operations ownership (Rp 000)
2023 2022 2023 2022
Entitas anak/Subsidiary
Kepemilikan langsung/Direct
ownership:
PT Sakti Makmur Pratama Jakarta Jasa 2007 99,99% 99,99% 12.717.997 14.440.057
CCX Platform Pte Ltd Singapore Call Center 2004 90,91% 90,91% 25.927.053 22.686.577
Kepemilikan tidak langsung/Indirect
ownership:
PT Dimensi Ruang
Digital (*) Jakarta Jasa 2021 90,00% 90,00% 425.012 1.324.033
Connect Center Pte Ltd (**) Singapore Jasa 2004 50,05% 55,00% 25.514.827 22.947.862
Connect Center Sbn Bhd (**) Malaysia Jasa 2017 100,00% 100,00% 1.503.587 1.242.579
WebCall Pte Ltd (**) Singapore Jasa 2018 100,00% 100,00% 1.638.997 2.481.544
PT Jast Indonesia Aman(*) Jakarta Jasa 2023 95,00% - 628.334 -
Entitas asosiasi/Associated entity
PT Karta Indonesia
Global Jakarta Periklanan 2016 40,00% 40,00% 4.951.500 6.117.924
*) Dimiliki oleh PT Sakti Makmur Pratama *) Owned by PT Sakti Makmur Pratama
**) Dimiliki oleh CCX Platform Pte Ltd (sebelumnya PH1 Innovax Call Centre Pte Ltd)**) Owned by CCX Platform Pte Ltd (formerly PH1 Innovax Call Center Pte Ltd)
Perusahaan bersama-sama dengan entitas The Company together with its subsidiaries are
anak untuk selanjutnya disebut sebagai “Grup”. hereinafter referred to as the "Group".
11
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Struktur Grup (lanjutan) d. The Group Structure (continued)
PT Sakti Makmur Pratama (“PT SMP”) PT Sakti Makmur Pratama (“PT SMP”)
Berdasarkan Akta No. 19 tanggal 29 Juli 2019 Based on Deed No. 19 dated July 29, 2019
Notaris Unita Christina Winata, S.H., di Notary Unita Christina Winata, S.H., in
Jakarta, Perusahaan membeli 65.000 lembar Jakarta, the Company purchased 65,000
saham dengan nilai nominal Rp6.500.000.000 shares with a nominal value of
dalam PT SMP atau 92,86% dari pemegang Rp6,500,000,000 in PT SMP or 92.86% from
saham lama Gouw Yeny, dan Akta No. 21 the old shareholder Gouw Yeny, and Deed
tanggal 31 Juli 2019 notaris yang sama, No. 21 July 31, 2019 the same notary, the
Perusahaan membeli 4.993 lembar saham Company purchased 4,993 shares with a
dengan nilai nominal Rp499.300 dalam PT nominal value of Rp499,300 in PT SMP or
SMP atau 7,13% dari pemegang saham lama 7.13% from the old shareholder Lie Felix
Lie Felix Iriantony. Berdasarkan Akta No. 02 Iriantony. Based on Deed No. 02 dated July 6,
tanggal 6 Juli 2021 Notaris Indra Gunawan, 2021 Notary Indra Gunawan, S.H., M.Kn there
S.H., M.Kn terdapat perubahan kepemilikan was a change in the share ownership of
saham PT Sakti Makmur Pratama yang PT Sakti Makmur Pratama which stated that
menyatakan bahwa saham milik Lie Felix the shares owned by Lie Felix Iriantony to
Iriantony kepada Yentoro sebesar Rp700.000, Yentoro amounted to Rp700,000, so that the
sehingga kepemilikan saham Perusahaan di Company's share ownership in PT SMP
PT SMP menjadi 99,99%. became 99.99%.
Berikut ini adalah informasi keuangan The following is the financial information of
PT SMP pada tanggal akuisisi: PT SMP at the acquisition date:
30 September 2019/
September 30, 2019
Aset 12.571.757.791 Assets
Liabilitas (7.094.846.146) Liabilities
Laba tahun berjalan entitas anak 420.564.742 Profit for the year of the subsidiaries
Nilai aset bersih 5.897.476.387 Net assets value
Nilai nominal akuisisi saham PT SMP (8.000.000.000) Nominal value of acquisition of PT SMP shares
Selisih nilai transaksi bisnis The difference in the value of business
entitas sepengendali (2.102.523.613) transaction of the controlling entity
Berdasarkan Akta No. 13 tanggal 31 Desember Based on Deed No. 13 December 31, 2022
2022 Notaris Desta Rian Hidayat di Jakarta Notary Desta Rian Hidayat in South Jakarta, PT
Selatan, Pemegang Saham PT SMP SMP Shareholders approved the increase in
menyetujui peningkatan modal ditempatkan dan issued capital and paid up capital to amounting
modal disetor menjadi sebesar to Rp16,000,000,000 by issuing 90,000 new
Rp16.000.000.000 dengan mengeluarkan shares with the total nominal value of
saham baru sejumlah 90.000 saham dengan Rp9,000,000,000 which has been fully
nilai nominal seluruhnya sebesar subscribed by The company that had previously
Rp9.000.000.000 yang telah diambil bagian deposited Rp8,600,000,000 while the amount
seluruhnya oleh Perusahaan yang sebelumnya Rp400,000,000 is the conversion of PT SMP's
sudah menyetorkan sebesar Rp8.600.000.000 debt to the Company.
sedangkan sebesar Rp400.000.000 merupakan
konversi utang PT SMP terhadap Perusahaan.
12
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Struktur Grup (lanjutan) d. The Group Structure (continued)
PT Dimensi Ruang Digital ("PT DRD") PT Dimensi Ruang Digital (“PT DRD”)
Berdasarkan Akta Pendirian No. 04 tanggal Based on Deed of Establishment No. 04
7 Februari 2021 oleh Notaris Unita Christina dated February 7, 2021 by Notary Unita
Winata, S.H., PT SMP melakukan investasi Christina Winata, S.H., PT SMP invested
kepada PT DRD sebesar Rp205.000.000 atau Rp205,000,000 in PT DRD or 41% of the total
sebesar 41% dari jumlah modal saham share capital of PT DRD.
PT DRD.
Akta pendirian ini telah memperoleh This deed of establishment has been
pengesahan dari Kementerian Hukum dan approved by the Ministry of Law and Human
Hak Asasi Manusia Republik Indonesia No. Rights of the Republic of Indonesia No. AHU-
AHU-0008569.AH.01.01 tanggal 11 Februari 0008569.AH.01.01 dated February 11, 2021.
2021.
Anggaran dasar PT DRD telah mengalami PT DRD's articles of association have been
beberapa kali perubahan, terakhir dengan amended several times, most recently by
Akta No. 63 tanggal 24 Oktober 2022 dari Deed No. 63 dated October 24, 2022 from
Meissie Pholuan S.H. notaris di Jakarta Pusat Meissie Pholuan S.H. notary in Central
sehubungan dengan perubahan komposisi Jakarta in connection with changes in the
pemegang saham, dimana PT SMP memiliki composition of shareholders, whereby
90% saham di PT DRD. Sehingga laporan PT SMP owns 90% of shares in PT DRD. So
keuangan PT DRD pada tanggal that PT DRD's financial statements as of
31 Desember 2022 dikonsolidasikan pada December 31, 2022 are consolidated into the
laporan keuangan konsolidasian PT SMP. consolidated financial statements of PT SMP.
Anggaran dasar ini telah disahkan oleh This statutes have been ratified by the
Kementerian Hukum dan Hak Asasi Manusia Ministry of Law and Human Rights of the
Republik Indonesia dengan Surat Keputusan Republic of Indonesia with Decree No. AHU-
No. AHU-AH.01.09.0071487 tanggal AH.01.09.0071487 dated November 01, 2022.
01 November 2022.
PT Jast Indonesia Aman ("PT JIA") PT Jast Indonesia Aman (“PT JIA”)
PT Jast Indonesia Aman sebelumnya PT Jast Indonesia Aman previously named
bernama PT Innovax Jasnita Teknologi PT Innovax Jasnita Teknologi domiciled in
berkedudukan di Jakarta Pusat, yang Central Jakarta, whose articles of association
anggaran dasarnya telah mendapat have been approved by the Ministry of Law
pengesahan dari Kementerian Hukum dan and Human Rights No. AHU-
Hak Asasi Manusia No. AHU- 0011498.AH.01.0of 2016.
0011498.AH.01.01 tahun 2016.
Selanjutnya berdasarkan akta Pernyataan then based on the deed of Statement of
Keputusan Rapat Umum Luar Biasa Para Resolution of the Extraordinary General
Pemegang Saham, tanggal 24 Juli 2018 No Meeting of Shareholders, dated July 24, 2018
17 yang dibuat dihadapan Notaris Indra No. 17 made before Notary Indra Gunawan,
Gunawan, S.H,M.Kn di Jakarta Utara S.H, M.Kn in North Jakarta PT Innovax
PT Innovax Jasnita Teknologi berubah nama . Jasnita Teknologi changed its name to
menjadi PT Jasnita Finance Teknologi PT Jasnita Finance Teknologi domiciled in
berkedudukan di Jakarta Pusat dan telah Central Jakarta and has obtained approval
memperoleh pengesahan dari Kementerian from the Ministry of Law and Human Rights
Hukum dan Hak Asasi Manusia No. AHU- No. AHU-0015450.AH.01.02 of 2018.
0015450.AH.01.02 tahun 2018.
13
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Entitas Anak dan Entitas Asosiasi d. The Subsidiaries and Associates
(lanjutan) (continued)
PT Jast Indonesia Aman ("PT JIA") PT Jast Indonesia Aman (“PT JIA”)
(lanjutan) (continued)
Anggaran dasar PT JIA telah mengalami The articles of association of PT JIA have
beberapa kali perubahan, terakhir dengan been amended several times, most recently
Akta No. 03 tanggal 12 Desember 2023 dari by Deed No. 03 dated December 12, 2023
Dennis Prigito, S.H.,M.Kn. notaris dari Jakarta from Dennis Prigito, S.H., M.Kn. a notary
Selatan sehubungan dengan perubahan public of South Jakarta in connection with the
peralihan pemegang saham Perusahaan, change in the Company's shareholders,
dimana PT SMP membeli 950 (sembilan ratus where PT SMP purchased 950 (nine hundred
lima puluh) saham dengan nilai nominal and fifty) shares with an aggregate nominal
seluruhnya sebesar Rp950.000.000,- value of Rp950,000,000,- (nine hundred and
(sembilan ratus lima puluh juta Rupiah) fifty million Rupiah) to PT Persada Inti
kepada PT Persada Inti Sejahtera, dimana Sejahtera, where PT SMP owns 95% of the
PT SMP memiliki 95% saham di PT JIA. shares in PT JIA. Therefore, the financial
Sehingga laporan keuangan PT JIA pada statements of PT JIA as of December 31,
tanggal 31 Desember 2023 dikonsolidasikan 2023 are consolidated in the consolidated
pada laporan keuangan konsolidasian financial statements of PT SMP.
PT SMP.
Anggaran dasar ini telah disahkan oleh These articles of association have been
Kementerian Hukum dan Hak Asasi Manusia authorized by the Ministry of Law and Human
Republik Indonesia dengan Surat Keputusan Rights of the Republic of Indonesia with
No. AHU-AH.01.09.0195679 tanggal Decree No. AHU-AH.01.09.0195679 dated
13 Desember 2023. December 13, 2023.
CCX Platform Pte Ltd CCX Platform Pte Ltd
Berdasarkan Surat Perjanjian Jual Beli Based on the Share Purchase Agreement
Saham No. 702/JT-ITRADEIT/VI/2022 tanggal Letter No. 702/JT-ITRADEIT/VI/2022 dated
07 Juni 2022, Perusahaan melakukan June 07, 2022, the Company entered into a
transaksi dengan I Tradeit.com Pte Ltd atas transaction with I Tradeit.com Pte Ltd for the
pembelian saham di PH1 sebesar purchase of shares in PH1 in the amount of
Rp14.600.000.000 atau sebesar 45,45% dari Rp14,600,000,000 or 45.45% of the total
jumlah modal saham PH1. share capital PH1.
Selanjutnya pada tanggal 12 Desember 2022, Furthermore, on December 12, 2022, the
Perusahaan menandatangani Share Sale and Company entered into a Share Sale and
Purchase Agreement (SPA) dengan UBM Purchase Agreement (SPA) with UBM
Engineering Services Pte Ltd dan Innovax Engineering Services Pte Ltd and Innovax
Systems Pte Ltd, dimana Perusahaan Systems Pte Ltd, whereby the Company
membeli saham masing-masing sebesar purchased shares of 50,500 shares or 9.09%
50.500 lembar saham atau sebesar 9,09% or SGD139.130 each and 202,000 shares or
atau sebesar SGD139,130 dan 202.000 36.36% or SGD556.552 in PH1.
lembar saham atau 36,36% atau sebesar
SGD556,552 dalam PH1.
Pada tanggal 31 Desember 2022 kepemilikan As of December 31, 2022 the Company's
Perusahaan dalam PH1 adalah sebesar ownership in PH1 is 90.91%. So that the
90,91%. Sehingga laporan keuangan PH1 financial statements of PH1 on December 31,
pada tanggal 31 Desember 2022 2022 consolidated in the consolidated
dikonsolidasikan pada laporan keuangan financial statements of PT Jasnita
konsolidasian PT Jasnita Telekomindo, Tbk. Telekomindo, Tbk.
14
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Entitas Anak dan Entitas Asosiasi d. The Subsidiaries and Associates
(lanjutan) (continued)
CCX Platform Pte Ltd (lanjutan) CCX Platform Pte Ltd
Nilai wajar sementara asset dan liabilitas CCX The provisional fair values of the identifiable
Platfrom Pte Ltd (sebelumnya PH1 Innovax assets and liabilities of CCX Platfrom Pte Ltd
Call Center Pte Ltd) yang dapat diidentifikasi (formerly PH1 Innovax Call Center Pte Ltd)
sebagai berikut: are as follows:
31 Desember 2021/
December 31, 2021
Aset 24.969.626.305 Assets
Liabilitas (6.072.873.529) Liabilities
Kepentingan non-pengendali (8.421.429.105) Non-controlling interests
Aset bersih 10.475.323.672 Net assets
Nilai wajar 90,91% aset bersih 9.523.116.750 Fair value 90.91% of net assets
Nilai transaksi 22.673.636.358 Transaction value
Goodwill (13.150.519.608) Goodwill
Pada tanggal 18 Desember 2023, CCX On December 18, 2023, CCX Platform Pte Ltd
Platform Pte Ltd menjual 49.500 saham biasa sold 49,500 ordinary shares representing
dengan persentase 4,95% terhadap 4.95% of its shareholding in Connect Center
kepemilikan saham pada Connect Center Pte Pte Ltd to Leo Ann Boon at a selling price of
Ltd kepada Leo Ann Boon dengan harga jual SGD49,500. Following the sale, CCX Platform
sebesar SGD49.500. Setelah penjualan Pte Ltd's interest in Connect Center Pte Ltd
tersebut kepemilikan CCX Platform Pte Ltd di became 50.05%.
Connect Center Pte Ltd menjadi 50,05%.
PT Karta Indonesia Global (“PT KIG”) PT Karta Indonesia Global (“PT KIG”)
Berdasarkan Akta Notaris Bonifasius S. Based on Deed of Notary Bonifasius S.
Wibowo, S.H., M.Kn., No. 10 tanggal 15 Wibowo, S.H., M.Kn., No. 10 dated October
Oktober 2018, yang telah diterima oleh 15, 2018, which was received by the Ministry
Kementerian Hukum dan Hak Asasi Manusia of Law and Human Rights of the Republic of
Republik Indonesia dalam Surat No. AHU- Indonesia in Letter No. AHU-
AH.01.030254463 tanggal 18 Oktober 2018, AH.01.030254463 dated October 18, 2018,
para pemegang saham PT KIG menyetujui the shareholders of PT KIG agreed to transfer
pengalihan saham sebesar 7.395 lembar shares of 7,395 shares to PT Jasnita
saham ke PT Jasnita Telekomindo Tbk. Telekomindo Tbk.
15
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (lanjutan) 1. GENERAL (continued)
d. Struktur Grup (lanjutan) d. The Group Structure (continued)
PT Karta Indonesia Global (“PT KIG”) PT Karta Indonesia Global (“PT KIG”)
Pengalihan saham PT KIG ke PT Jasnita The transfer of PT KIG's shares to PT Jasnita
Telekomindo, Tbk telah disetujui pemegang Telekomindo, Tbk was approved by the
saham masing-masing Perusahaan secara shareholders of each Company circularly on
sirkuler pada tanggal yang sama 20 Oktober the same date October 20, 2018 which was
2018 yang diaktakan dengan Akta No. 19 dari notarized by Deed No. 19 from the same
notaris yang sama dan telah memperoleh notary and has obtained approval from the
persetujuan dari Kementerian Hukum dan Ministry of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia Republic of Indonesia through Decree No.
melalui Surat Keputusan No. AHU- AHU-0022458.AH.01.02.Tahun 2018 October
0022458.AH.01.02.Tahun 2018 tanggal 22 22, 2018. The transfer of KIG's assets and
Oktober 2018. Pengalihan aset maupun liabilities to PT Jasnita Telekomindo Tbk was
kewajiban KIG ke PT Jasnita Telekomindo accounted for based on the pooling of interest
Tbk dicatat berdasarkan metode penyatuan method in accordance with PSAK 38 (Revised
kepemilikan (pooling of interest method) 2012), “Business Combinations of Entities
sesuai dengan PSAK 38 (Revisi 2012), Under Common Control ”.
“Kombinasi Bisnis Entitas Sepengendali”.
Berdasarkan Akta Notaris Andreas, SH,LL. M Based on the Deed of Notary Andreas, SH,
No. 18 tanggal 27 Agustus 2021, jumlah LL. M No. 18 August 27, 2021, the number of
saham beredar PT KIG meningkat dari outstanding shares of PT KIG increased from
300.000.000 saham menjadi 382.500.000 300,000,000 shares to 382,500,000 shares.
saham. Perubahan jumlah saham beredar The change in the number of outstanding
tersebut menyebabkan kepemilikan shares caused the Company's ownership in
Perusahaan pada PT KIG terdilusi dari 51% PT KIG to be diluted from 51% to 40%, so that
menjadi 40%, sehingga Perusahaan tidak lagi the Company no longer has control over PT
memiliki pengendalian pada PT KIG. Setiap KIG. Every asset and liability owned by PT
aset dan kewajiban yang dimiliki oleh PT KIG KIG which was previously consolidated, was
yang sebelumnya dikonsolidasi, dikeluarkan issued in the consolidated financial
pada laporan keuangan konsolidasian PT statements report of PT Jasnita Telekomindo,
Jasnita Telekomindo, Tbk pada 31 Desember Tbk on December 31, 2021.
2021.
e. Penerbitan laporan keuangan e. Issuance of financial statements
Manajemen Perusahaan bertanggung jawab The Management of the Company is
atas penyusunan laporan keuangan responsible for the preparation of the
konsolidasaian ini yang telah diselesaikan consolidated financial statements which were
dan diotorisasi oleh Direksi untuk diterbitkan completed and authorized by Board of
pada 28 Maret 2024. Directors on Maret 28, 2024.
16
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL INFORMATION
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian PT Jasnita The consolidated financial statements of PT
Telekomindo Tbk dan entitas anak disusun Jasnita Telekomindo Tbk and subsidiaries
dan disajikan sesuai dengan Standar Akuntansi have been prepared and presented in
Keuangan di Indonesia (“SAK”), yang accordance with Indonesian Financial
mencakup Pernyataan Standar Akuntansi Accounting Standards ("SAK"), which include
Keuangan (“PSAK”) dan Interpretasi Standar Statements of Financial Accounting Standards
Akuntansi Keuangan (“ISAK”) yang dikeluarkan ("PSAK") and Interpretations of Financial
oleh Dewan Standard Akuntansi Keuangan Accounting Standards ("ISAK") issued by the
Ikatan Akuntansi Indonesia serta Pedoman Financial Accounting Standards Board of the
Akuntansi Perusahaan Efek yang dikeluarkan Indonesian Accounting Association as well as
oleh OJK (Otoritas Jasa Keuangan) Securities Company Accounting Guidelines
No.25/SEOJK/04/2021 tentang Perlakuan issued by OJK (Financial Services Authority)
Perusahaan Efek untuk entitas yang berada No.25/SEOJK/04/2021 regarding Securities
dibawah pengawasannya. Company Treatment for entities under its
supervision.
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual dan menggunakan konsep biaya on the accrual basis and using the historical
historis, kecuali untuk laporan arus kas, dan cost concept, except for cash flow statements,
kecuali akun-akun tertentu yang ditentukan and except for certain accounts which have
basis pengukurannya seperti yang disebutkan been determined on a measurement basis as
dalam catatan atas laporan keuangan yang stated in the notes to the relevant financial
relevan. statements.
Laporan arus kas konsolidasian yang disajikan The consolidated statements of cash flows,
dengan menggunakan metode langsung, which are prepared using the direct method,
menyajikan penerimaan dan pengeluaran kas present the receipts and payments of cash
dan setara kas yang diklasifikasikan ke dalam and cash equivalents which are classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing and financing activities.
Mata uang pelaporan yang digunakan dalam The reporting currency used in preparing the
penyusunan laporan keuangan adalah Rupiah financial statements is Rupiah, which is the
(“Rp”) yang merupakan mata uang fungsional functional currency of the Group.
Grup.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
berdasarkan Standar Akuntansi Keuangan di statements in conformity with Indonesian
Indonesia mengharuskan penggunaan estimasi Financial Accounting Standards requires the
akuntansi penting tertentu. Hal tersebut juga use of certain critical accounting estimates
mengharuskan manajemen untuk membuat and asumptions. It also requires management
pertimbangan dalam proses penerapan to exercise its judgement in the process of
kebijakan akuntansi Grup. Are-area yang applying the Group’s accounting policies. The
memerlukan Tingkat pertimbangan yang elbih areas involving a higher degree of judgement
tiinggi atau kompleks, atau area Dimana or complexity, or areas where assumptions
asumsi dan estimasi yang berdampak and estimate are significant to the
signifikan terhadap laporan keuangan consolidated financial statements are
konsolidasian diungkapkan dalam Catatan 3. disclosed in Note 3.
17
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
a. Dasar a. Basis of (continued)
b. Perubahan pada pernyataan standar b. Amendments to statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations
pernyataan standar akuntansi keuangan of statements of financial accounting
standards
Penerapan dari amendemen standar berikut, The adoption of these amended standards, which are
yang relevan bagi Grup dan berlaku efektif relevant to the Group and effective beginning on 1
mulai 1 Januari 2023, tidak menimbulkan January 2023, did not result in substantial changes to
perubahan substansial terhadap kebijakan the Group's accounting policies and had no material
akuntansi Grup dan pengaruh material atas effect on the amounts reported for the current or prior
jumlah yang dilaporkan atas tahun berjalan financial years.
atau tahun sebelumnya.
- Amandemen PSAK 1, “Penyajian - Amendment to PSAK 1, "Presentation of
Laporan Keuangan“ – Pengungkapan Financial Statements" - Disclosure of
Kebijakan Akuntansi Accounting Policies
- Amendemen PSAK 16, “Aset tetap” - Amendment to PSAK 16, ‘Fixed assets’
tentang hasil sebelum penggunaan yang related proceeds before intended use
diintensikan
Amendemen tersebut melarang entitas untuk The amendment prohibits an entity from
mengurangi biaya perolehan aset tetap dari deducting the cost of a fixed asset from the
penerimaan atas penjualan yang dihasilkan receipts from sales generated by the fixed
oleh aset tetap sebelum penggunaan yang asset before its intended use. Receipts from
diintensikan. Penerimaan atas penjualan sales meet the definition of revenue and
memenuhi definisi pendapatan dan harus therefore should be recognized in profit or
diakui dalam laba rugi. loss
Amendemen PSAK 16 Aset Tetap tentang Amendments to PSAK 16 Fixed Assets
hasil sebelum penggunaan yang diintensikan regarding results before intended use are
berlaku efektif pada 1 Januari 2023 dan effective on January 1 2023 and early
penerapan dini diperkenankan application is permitted.
- Amendemen PSAK 25, “Kebijakan Akuntansi, - Amendment to PSAK 25, ‘Accounting
Perubahan Estimasi Akuntansi, dan Policies, Changes in Accounting Estimates
Kesalahan” – Definisi estimasi akuntansi and Errors’ – Accounting estimates definition
- Amendemen PSAK 46 “Pajak Penghasilan” – - Amendment PSAK 46 ‘Income taxes’ –
Pajak Tangguhan terkait Aset dan Liabilitas Deferred Tax arising related to Assets and
yang timbul dari Transaksi Tunggal Liabilities arising from a single transactions
- Amendemen PSAK 46 “Pajak Penghasilan” – - Amendment PSAK 46 ‘Income taxes’ –
Pajak Tangguhan terkait Aset dan Liabilitas Deferred Tax arising related to Assets and
yang timbul dari Transaksi Tunggal (lanjutan) Liabilities arising from a single transactions
(continued)
Efektif 1 Januari 2024 dan penerapan dini Effective January 1, 2024 and early
diperkenankan implementation is permitted
- Amendemen PSAK 1 “Penyajian Laporan - Amendment of PSAK No. 1 “Presentation of
Keuangan” – Klasifikasi liabilitas lancar atau financial statement" – Classification of
tidak lancar Liabilities as Current or Noncurrent
- Amandemen PSAK 1 "Penyajian Laporan - Amendment to PSAK 1 "Presentation of
Keuangan" tentang liabilitas jangka Financial Statements" regarding long-term
Panjang dengan kovenan. liabilities with covenants.
18
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
b. Perubahan pada pernyataan standar b. Amendments to statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations
pernyataan standar akuntansi keuangan of statements of financial accounting
(lanjutan) standards (continued)
- Amendemen PSAK 73 “Sewa” – Liabilitas - Amendment of PSAK 73 ‘Leases’ – Lease
Sewa pada Transaksi Jual dan Sewa Balik liability in a Sale and Leaseback
Efektif sejak tanggal 1 Januari 2024, referensi Effective from January 1, 2024, the
terhadap masing-masing PSAK dan references to each PSAK and Interpretation
Interpretasi Standar Akuntansi Keuangan of Financial Accounting Standards ("ISAK")
("ISAK") diubah sebagaimana diterbitkan oleh were amended as issued by the Financial
Dewan Standar Akuntansi Keuangan Ikatan Accounting Standards Board of the
Akuntan Indonesia ("DSAK-IAI") pada tanggal Indonesian Institute of Accountants ("DSAK-
22 November 2023. IAI") on November 22, 2023.
Pada tanggal pengesahan laporan keuangan At the date of authorization of the
konsolidasian, Grup sedang consolidated financial statements, the Group
mempertimbangkan implikasi dari penerapan is considering the implications of adopting
standar-standar tersebut terhadap laporan these standards on the Group's consolidated
keuangan kondolidasian Grup. financial statements.
c. Prinsip-prinsip Konsolidasian c. Consolidation Principles
Grup menerapkan metode akuisisi untuk The Group applies the acquisition method of
mencatat kombinasi bisnis. Imbalan yang accounting for business combinations. The
dialihkan untuk akuisisi suatu entitas anak consideration transferred for the acquisition
adalah sebesar nilai wajar aset yang of a subsidiary is the fair value of assets
dialihkan,liabilitas yang diakui terhadap transferred, liabilities recognized to previous
pemilik pihak yang diakuisisi sebelumnya dan owners of the acquiree and equity interests
kepentingan ekuitas yang diterbitkan oleh issued by the Group, if any. The excess of
Grup, jika ada. Kelebihan jumlah imbalan yang the consideration transferred, and the non-
dialihkan, dan kepentingan non-pengendali controlling interest acquired in the acquiree
yang diperoleh dari pihak yang diakuisisi atas over the total identifiable net assets is
jumlah aset bersih teridentifikasi dicatat recorded as goodwill. Goodwill is carried at
sebagai goodwill. Goodwill dicatat sebesar cost less accumulated impairment losses, if
harga perolehan dikurangi dengan akumulasi any.
kerugian nilai, jika ada.
Jika jumlah imbalan yang dialihkan lebih If the consideration transferred is lower than
rendah dari nilai wajar aset bersih the fair value of the identifiable net assets of
teridentifikasi atas entitas anak yang the subsidiary acquired, the difference is
diakuisisi, selisihnya diakui langsung sebagai recognized directly as a gain in the
keuntungan di laporan laba rugi konsolidasian. consolidated statement of income.
Biaya yang terkait dengan akuisi dibebankan Acquisition-related costs are expensed as
pada saat terjadinya. incurred.
Grup mengakui kepentingan non-pengendali The Group recognizes non-controlling
pada pihak yang diakuisisi sebesar bagian interest in the acquiree at the non-controlling
proporsional kepentingan non-pengendali atas interest's proportionate share of the
aset bersih pihak yang diakuisisi. acquiree's net assets.
19
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutin) c. Principles of Consolidation (continued)
Grup dapat memilih untuk menerapkan, atau The Group may choose to apply, or not apply,
tidak menerapkan, pengujian konsentrasi the optional concentration test as a simplified
opsional sebagai penilaian yang assessment of whether a set of activities and
disederhanakan, apakah serangkaian aktivitas assets acquired is not a business. The Group
dan aset yang diperoleh bukan bisnis. Grup may make the choice separately for each
dapat menentukan pilihan secara terpisah transaction or other event.
untuk setiap transaksi atau peristiwa lainnya.
Entitas Anak Subsidiaries
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan Grup dimana Perusahaan the financial statements of the Group over
memiliki pengendalian. Pengendalian which the Company has control. Control is
diperoleh ketika Grup terekspos, atau memiliki obtained when the Group is exposed to, or
hak atas imbal hasil variabel dari has rights to, variable returns from its
keterlibatannya dengan investee dan memiliki involvement with an investee and has the
kemampuan untuk mempengaruhi imbal hasil ability to influence those returns through its
tersebut melalui kekuasaannya atas investee. control over the investee.
Dengan demikian, Grup mengendalikan Accordingly, the Group controls an entity if
entitas jika dan hanya jika Grup memiliki and only if the Group has all of the following:
seluruh hal berikut: Kekuasaan atas investee; Power over the investee; Exposure or rights to
Eksposur atau hak atas imbal hasil variabel variable returns from its involvement with the
dari keterlibatannya dengan investee; dan, investee; and, Ability ability to exercise its
Kemampuan untuk menggunakan power over the investee to influence the
kekuasaannya atas investee untuk results of the investee's business.
mempengaruhi hasil usaha investee.
Saat Grup memiliki hak suara yang kurang When the Group has less than majority or
dari mayoritas atau setingkat atas investee, equal voting rights over an investee, the
Grup mempertimbangkan seluruh fakta dan Group considers all relevant facts and
keadaan yang relevan dalam menilai circumstances in assessing its control over
pengendalian yang dimiliki terhadap investee the investee including the following:
meliputi hal berikut ini:
- Perjanjian kontraktual dengan pemilik - Contractual agreements with other voting
suara lain dari investee; owners of the investee;
- Hak yang timbul dari perjanjian kontraktual - Rights arising from other contractual
lainnya; dan, agreements; and,
- Hak suara Grup dan hak suara potensial - The Group's voting rights and potential
voting rights potential
Grup menilai kembali apakah Kelompok The Business Group reassesses whether the
mengendalikan investee jika fakta dan Group controls an investee if the facts and
keadaan mengindikasikan adanya perubahan circumstances indicate a change in one or
terhadap satu atau lebih dari tiga elemen more of the three elements of control.
pengendalian. Investee dikonsolidasi sejak Investees are consolidated from the date the
tanggal ketika Grup memperoleh Business Group acquires effective control and
pengendalian secara efektif dan tidak are no longer consolidated from the date the
dikonsolidasikan lagi sejak tanggal Grup Business Group loses control.
kehilangan pengendalian.
20
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Seluruh transaksi dan saldo akun antar entitas All material inter-entity transactions and
yang material telah dieliminasi pada proses account balances have been eliminated in the
konsolidasi. consolidation process.
Rugi entitas anak diatribusikan pada Losses of subsidiaries are attributed to non-
kepentingan non-pengendali bahkan jika rugi controlling interests even if the losses result in
tersebut mengakibatkan kepentingan non- non-controlling interests having a deficit
pengendali mempunyai saldo defisit. balance.
Perubahan dalam bagian kepemilikan Changes in the Company's ownership interest
Perusahaan pada suatu entitas anak yang in a subsidiary that do not result in a loss of
tidak mengakibatkan hilangnya pengendalian control are recorded as equity transactions.
dicatat sebagai transaksi ekuitas.
Jika kehilangan pengendalian atas suatu If you lose control over a subsidiary, the
entitas anak, maka Perusahaan: Company:
i. Menghentikan pengakuan aset i. Derecognize the assets (including any
(termasuk setiap goodwill) dan liabilitas goodwill) and liabilities of subsidiaries;
entita sanak; ii. Stop recognizing the carrying amount of
ii. Menghentikan pengakuan jumlah each KNP;
tercatat setiap KNP; iii. Stop recognizing accumulated
iii. Menghentikan pengakuan akumulasi translation differences, which are
selisih penjabaran, yang dicatat di recorded in equity, if any;
ekuitas, bila ada; iv. Recognizing the fair value of the
iv. Mengakui nilai wajar pembayaran yang payment received;
diterima; v. Recognize any remaining investment at
v. Mengakui setiap sisa investasi pada its fair value;
nilaiwajarnya; vi. Acknowledge any resulting differences
vi. Mengakui setiap perbedaan yang as profit or loss; and
dihasilkan sebagai laba rugi;dan vii. Reclassify the parent entity's share of
vii. Mereklasifikasi bagian entitas induk components previously recognized as
atas komponen yang sebelumnya other comprehensive income to the profit
diakui sebagai pendapatan or loss component in the consolidated
komprehensif lain ke komponen laba statement of profit or loss and other
rugi dalam laporan laba rugi dan comprehensive income, or transfer
pendapatan komprehensif lain directly to retained earnings
konsolidasian, atau mengalihkan
secara langsung ke saldo laba.
Kepentingan non-pengendali mencerminkan Non-controlling interest represents the portion
bagian atas laba atau rugi dan aset neto dari of profit or loss and net assets of a subsidiary
entitas anak yang tidak dapat diatribusikan that is not directly or indirectly attributable to
secara langsung maupun tidak langsung oleh the Company which is presented in the
Perusahaan yang disajikan dalam laporan consolidated statement of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income, and in equity in
konsolidasian, dan dalam ekuitas pada the consolidated statement of financial
laporan posisi keuangan konsolidasian, position, separately from the portion
terpisah dari bagian yang dapat diatribusikan attributable to the owners of the Parent Entity.
kepada pemilik Entitas Induk.
6
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Entitas Asosiasi Associates
Investasi Grup pada entitas asosiasi diukur The Group's investment in associates is
dengan menggunakan metode ekuitas. Entitas measured using the equity method. An
asosiasi adalah suatu entitas di mana Grup associate is an entity over which the Group
mempunyai pengaruh signifikan. Sesuai has significant influence. Under the equity
dengan metode ekuitas, nilai perolehan method, the cost of the investment is
investasi ditambah atau dikurangi dengan increased or decreased by the Group's share
bagian Grup atas laba atau rugi neto, dan of the net profit or loss of, and dividend
penerimaan dividen dari, entitas asosiasi sejak receipts from, the associate from the date of
tanggal perolehan. acquisition.
Laporan laba rugi dan penghasilan The consolidated statements of profit or loss
komprehensif lain konsolidasian and other comprehensive income reflect the
mencerminkan bagian atas hasil operasi dari share of results of operations of associates.
entitas asosiasi. Bila terdapat perubahan yang Where there are changes recognized directly
diakui langsung pada ekuitas dari entitas in equity of associates, the Group recognizes
asosiasi, Grup mengakui bagiannya atas its share of such changes and discloses this,
perubahan tersebut dan mengungkapkan hal where applicable, in the consolidated
ini, jika dapat diterapkan, dalam laporan statement of changes in equity. Unrealized
perubahan ekuitas konsolidasian. Laba atau gains or losses resulting from transactions
rugi yang belum direalisasi sebagai hasil dari between the Group and its associates are
transaksi transaksi antara Kelompok Usaha eliminated to the extent of the Group's interest
dengan entitas asosiasi dieliminasi pada in the associate.
jumlah sesuai dengan kepentingan Grup
dalam entitas asosiasi.
Laporan laba rugi dan penghasilan The consolidated statements of profit or loss
komprehensif lain konsolidasian and other comprehensive income reflect the
mencerminkan bagian atas hasil operasi dari share of results of operations of associates.
entitas asosiasi. Bila terdapat perubahan yang Where there are changes recognized directly
diakui langsung pada ekuitas dari entitas in equity of associates, the Group recognizes
asosiasi, Grup mengakui bagiannya atas its share of such changes and discloses this,
perubahan tersebut dan mengungkapkan hal where applicable, in the consolidated
ini, jika dapat diterapkan, dalam laporan statement of changes in equity. Unrealized
perubahan ekuitas konsolidasian. Laba atau gains or losses resulting from transactions
rugi yang belum direalisasi sebagai hasil dari between the Group and its associates are
transaksi transaksi antara Kelompok Usaha eliminated to the extent of the Group's interest
dengan entitas asosiasi dieliminasi pada in the associate.
jumlah sesuai dengan kepentingan Grup
dalam entitas asosiasi.
7
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Grup menentukan apakah perlu untuk The Group determines whether it is necessary
mengakui rugi penurunan nilai atas investasi to recognize an impairment loss on the
Grup dalam entitas asosiasi. Grup Group's investment in an associate. The
menentukan pada setiap tanggal pelaporan Group determines at each reporting date
apakah terdapat bukti yang objektif yang whether there is objective evidence to indicate
mengindikasikan bahwa investasi dalam that its investment in an associate is impaired.
entitas asosiasi mengalami penurunan nilai. In this case, the Group calculates the amount
Dalam hal ini, Grup menghitung jumlah of impairment based on the difference
penurunan nilai berdasarkan selisih antara between the recoverable amount of the
jumlah terpulihkan atas investasi dalam entitas investment in associate and its carrying
asosiasi dan nilai tercatatnya, dan mengakui amount, and recognizes the impairment in
penurunan nilai tersebut dalam laba rugi. profit or loss.
Kombinasi Bisnis Entitas Sepengendali Business Combination of Entities under
Common Control
Grup menerapkan PSAK 38 (Revisi 2012), The Group applies PSAK 38 (Revised 2012),
"Kombinasi bisnis entitas sepengendali". "Business combinations of entities under
Berdasarkan PSAK 38 (Revisi 2012), oleh common control". Based on PSAK 38 (Revised
karena transaksi kombinasi bisnis entitas 2012), since the business combination
sepengendali tidak mengakibatkan perubahan transactions of entities under common control
substansi ekonomi kepemilikan atas bisnis do not result in a change in the economic
yang dipertukarkan, transaksi tersebut diakui substance of ownership of the businesses
pada jumlah tercatat berdasarkan metode exchanged, the transactions are recognized at
penyatuan kepemilikan. Dalam menerapkan carrying amount based on the pooling of
metode penyatuan kepemilikan, unsur-unsur interests method. In applying the pooling of
laporan keuangan dari entitas yang interests method, the elements of the financial
bergabung, untuk periode terjadinya statements of the combined entity, for the
kombinasi bisnis entitas sepengendali dan period in which the business combination of
untuk periode komparatif sajian, disajikan entities under common control occurred and
seolah-olah penggabungan tersebut telah for the comparative period presented, are
terjadi sejak awal periode entitas yang presented as if the combination had occurred
bergabung berada dalam sepengendalian. since the beginning of the period in which the
combined entities were under common control.
Selisih antara jumlah tercatat dengan jumlah The difference between the carrying amount
imbalan yang dialihkan dalam kombinasi and the consideration transferred in a business
bisnis entitas sepengendali atau jumlah combination of entities under common control
imbalan yang diterima dalam pelepasan bisnis or the consideration received in a disposal of a
entitas sepengendali, jika ada, dicatat sebagai business under common control, if any, is
bagian dari akun "tambahan modal disetor" recorded as part of the "additional paid-in
pada laporan posisi keuangan konsolidasian. capital" account in the consolidated statement
of financial position.
Metode Ekuitas Equity Method
Sesuai metode ekuitas, investasi pada Under the equity method, an investment is
awalnya dicatat pada biaya perolehan dan initially recorded at cost and subsequently
selanjutnya disesuaikan untuk mengakui adjusted to recognize the investor's share of
bagian investor atas laba rugi pasca akuisisi the investee's post-acquisition profit or loss,
dari investee atas laba rugi, dan bagiannya and its share in movements in the investee's
dalam pergerakan pendapatan komprehensif other comprehensive income of the investee
lain dari investee atas pendapatan in other comprehensive income.
komprehensif lain.
8
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Metode Ekuitas (lanjutan) Equity Method (continued)
Jika bagian Grup atas kerugian entitas Where settlement of any part of cash
asosiasi atau ventura bersama sama dengan consideration is deferred, the amounts
atau melebihi kepentingannya pada entitas payable in the future are discounted to their
asosiasi atau ventura bersama, termasuk present value as at the date of exchange. The
piutang tanpa agunan, Grup menghentikan discount rate used is the entity’s incremental
pengakuan bagian kerugiannya, kecuali Grup borrowing rate, being the rate at which a
memiliki kewajiban atau melakukan similar borrowing could be obtained from an
pembayaran atas nama entitas asosiasi atau independent financier under comparable
ventura bersama. terms and conditions.
*) Hanya untuk penggambaran ilustratif karena *) For illustrative purposes only as PT
PT Indonesia tidak memiliki operasi bersama. Indonesia has no joint operations.
Keuntungan yang belum terealisasi atas Unrealized gains on transactions between the
transaksi antara Grup dengan entitas asosiasi Group and its associates and joint ventures
dan ventura bersama dieliminasi sebesar are eliminated to the extent of the Group's
kepentingan Grup dalam entitas tersebut. interest in those entities. Unrealized losses
Kerugian yang belum terealisasi juga are also eliminated unless the transaction
dieliminasi kecuali transaksi tersebut provides evidence of impairment of the
memberikan bukti adanya penurunan nilai aset assets transferred. The accounting policies of
yang dialihkan. Kebijakan akuntansi entitas associates and joint ventures have been
asosiasi dan ventura bersama telah diubah jika changed where necessary to ensure
diperlukan untuk memastikan konsistensi dari consistency with the policies applied by the
kebijakan yang diterapkan oleh Grup. Group.
Dividen yang diterima dan yang akan diterima Dividends received and to be received from
dari entitas asosiasi atau ventura bersama associates or joint ventures are recognized
diakui sebagai pengurang jumlah as a deduction from the carrying amount of
tercatat investasi the investment.
Pada setiap tanggal pelaporan, Grup At each reporting date, the Group determines
menentukan apakah terdapat bukti objektif whether there is objective evidence that its
bahwa telah terjadi penurunan nilai pada investment in an associate is impaired. If so,
investasi pada entitas asosiasi. Jika demikian, the carrying amount of the investment
maka nilai tercatat dari investasi yang dicatat accounted for under equity accounting is
dengan akuntansi ekuitas diuji untuk tested for impairment in accordance with the
penurunan nilai sesuai dengan kebijakan yang policy described in Note 2.14.
dijelaskan pada Catatan 2.14.
9
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Perubahan Kepemilikan Change of Ownership
Ketika Grup tidak lagi mengkonsolidasikan When the Group no longer consolidates or
atau mencatat menggunakan metode ekuitas accounts using the equity method for an
untuk investasi karena hilangnya investment due to loss of control, joint control
pengendalian, pengendalian bersama atau or significant influence, the remaining interest
pengaruh signifikan, maka kepentingan yang in the entity is remeasured at fair value, and
masih tersisa atas entitas diukur kembali the change in carrying amount is recognized
berdasarkan nilai wajarnya, dan perubahan in the income statement. The initial carrying
nilai tercatat diakui dalam laporan laba rugi. amount is the fair value of the remeasured
Nilai tercatat awal adalah sebesar nilai wajar interest in an associate, joint venture or
untuk kepentingan pengukuran kembali financial asset. In addition, amounts
kepentingan yang tersisa sebagai entitas previously recognized in other
asosiasi, ventura bersama atau aset comprehensive income in respect of these
keuangan. Di samping itu, jumlah yang entities are recorded as if the Group had
sebelumnya diakui pada pendapatan disposed of the related assets or liabilities.
komprehensif lain sehubungan dengan entitas This may mean that amounts previously
tersebut dicatat seolah-olah Grup telah recognized in other comprehensive income
melepas aset atau liabilitas terkait. Hal ini are reclassified to the income statement.
dapat berarti bahwa jumlah yang sebelumnya
diakui pada pendapatan komprehensif lain
direklasifikasi ke laporan laba rugi.
Jika kepemilikan saham pada ventura bersama If the shareholding in a joint venture or
atau perusahaan asosiasi berkurang namun associate is reduced but joint control or
pengendalian bersama atau pengaruh significant influence is retained, only a
signifikan dipertahankan, hanya sebagian proportionate share of the amount previously
proporsional dari jumlah yang telah diakui recognized in other comprehensive income is
sebelumnya dalam pendapatan komprehensif reclassified to profit or loss where
lain yang direklasifikasi ke laba atau rugi appropriate.
jika diperlukan.
Kombinasi Bisnis Business Combination
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Kombinasi Bisnis Business Combination
Akuntansi metode akuisisi digunakan untuk The acquisition method of accounting is used
mencatat seluruh kombinasi bisnis, terlepas to account for all business combinations,
dari apakah instrumen ekuitas atau aset regardless of whether equity instruments or
lainnya diperoleh. Imbalan yang dialihkan other assets are acquired. The consideration
untuk akuisisi entitas anak terdiri dari: transferred for the acquisition of a subsidiary
comprises the:
• nilai wajar aset yang dialihkan, • fair values of the assets transferred,
• liabilitas yang timbul kepada pemilik • liabilities incurred to the former owners of
sebelumnya dari bisnis yang diakuisisi, the acquired business,
• kepentingan ekuitas yang diterbitkan oleh • equity interests issued by the group,
grup, • fair value of any asset or liability resulting
• nilai wajar aset atau liabilitas yang from a contingent consideration
dihasilkan dari pengaturan imbalan arrangement, and
kontinjensi, dan • fair value of any pre-existing equity
• nilai wajar kepentingan ekuitas yang interest in the subsidiary.
sebelumnya dimiliki di anak perusahaan.
10
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Kombinasi Bisnis (lanjutan) Business Combination (continued)
Aset teridentifikasi yang diperoleh dan liabilitas Identifiable assets acquired and liabilities and
serta liabilitas kontinjensi yang diambil alih contingent liabilities assumed in a business
dalam suatu kombinasi bisnis, dengan combination are, with limited exceptions,
pengecualian terbatas, pada awalnya diukur measured initially at their fair values at the
sebesar nilai wajar pada tanggal akuisisi. Grup acquisition date. The group recognises any
mengakui setiap kepentingan nonpengendali noncontrolling interest in the acquired entity
pada entitas yang diakuisisi berdasarkan on an acquisition-by-acquisition basis either
akuisisi demi akuisisi, baik pada nilai wajar at fair value or at the non-controlling
atau sebesar bagian proporsional kepentingan interest’s proportionate share of the acquired
nonpengendali atas aset bersih teridentifikasi entity’s net identifiable assets.
entitas yang diakuisisi.
Biaya terkait akuisisi dibebankan pada saat Acquisition-related costs are expensed as
terjadinya. incurred.
Kelebihan dari: The excess of the:
• imbalan yang dialihkan, • consideration transferred,
• jumlah kepentingan non-pengendali pada • amount of any non-controlling interest in
entitas yang diakuisisi, dan the acquired entity, and
• nilai wajar pada tanggal akuisisi dari • acquisition-date fair value of any previous
kepentingan ekuitas sebelumnya pada equity interest in the acquired entity over
entitas yang diakuisisi atas nilai wajar aset the fair value of the net identifiable assets
bersih teridentifikasi yang diperoleh dicatat acquired is recorded as goodwill. If those
sebagai goodwill. Jika jumlah tersebut amounts are less than the fair value of
kurang dari nilai wajar aset bersih the net identifiable assets of the business
teridentifikasi dari bisnis yang diakuisisi, acquired, the difference is recognised
selisihnya diakui secara langsung dalam directly in profit or loss as a bargain
laba rugi sebagai pembelian dengan purchase.
diskon.
Apabila penyelesaian sebagian imbalan tunai Where settlement of any part of cash
ditangguhkan, jumlah yang harus dibayar di consideration is deferred, the amounts
masa depan didiskontokan ke nilai kini pada payable in the future are discounted to their
tanggal pertukaran. Tingkat diskonto yang present value as at the date of exchange.
digunakan adalah tingkat suku bunga pinjaman The discount rate used is the entity’s
inkremental entitas, yaitu tingkat suku bunga incremental borrowing rate, being the rate at
yang dapat diperoleh pinjaman serupa dari which a similar borrowing could be obtained
pemodal independen dengan syarat dan from an independent financier under
kondisi yang sebanding. comparable terms and conditions.
Imbalan kontinjensi diklasifikasikan sebagai Contingent consideration is classified either
ekuitas atau liabilitas keuangan. Jumlah yang as equity or a financial liability. Amounts
diklasifikasikan sebagai liabilitas keuangan classified as a financial liability are
selanjutnya diukur kembali berdasarkan nilai subsequently remeasured to fair value, with
wajar, dan perubahan nilai wajar diakui dalam changes in fair value recognised in profit or
laba rugi. loss.
11
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Consolidation Principles (continued)
Kombinasi Bisnis (lanjutan) Business Combination (continued)
Jika kombinasi bisnis dilakukan secara If the business combination is achieved in
bertahap, nilai tercatat pada tanggal akuisisi stages, the acquisition date carrying value of
dari kepentingan ekuitas yang dimiliki the acquirer’s previously held equity interest
sebelumnya oleh pihak pengakuisisi pada in the acquiree is remeasured to fair value at
pihak yang diakuisisi diukur kembali ke nilai the acquisition date. Any gains or losses
wajar pada tanggal akuisisi. Keuntungan atau arising from such remeasurement are
kerugian yang timbul dari pengukuran kembali recognised in profit or loss
tersebut diakui dalam laba rugi.
Goodwil Goodwil
Pengukuran goodwill dijabarkan pada Catatan The measurement of goodwill is described in
2.2(a). Goodwill yang muncul atas akuisisi Note 2.2(a). Goodwill arising on the
entitas anak disertakan dalam acquisition of subsidiaries is included in
aset takberwujud. intangible assets.
Peninjauan atas penurunan nilai pada goodwill A review of goodwill for impairment is
dilakukan setahun sekali atau dapat lebih conducted annually or more frequently if
sering apabila terdapat peristiwa atau events or changes in circumstances indicate
perubahan keadaan yang mengindikasikan a potential impairment. Goodwill is stated at
adanya potensi penurunan nilai. Goodwill cost less accumulated impairment losses.
dinyatakan sebesar nilai perolehan dikurangi
akumulasi kerugian penurunan nilai.
Untuk pengujian penurunan nilai, goodwill For impairment testing, goodwill acquired in a
yang diperoleh dalam kombinasi bisnis business combination is allocated to each
dialokasikan pada setiap unit penghasil kas, cash-generating unit, or group of cash-
atau kelompok unit penghasil kas, yang generating units, that is expected to benefit
diharapkan dapat memberikan manfaat dari from the synergies of the business
sinergi kombinasi bisnis tersebut. Setiap unit combination. Each unit or group of units to
atau kelompok unit yang memperoleh alokasi which goodwill is allocated represents the
goodwill menunjukkan tingkat terendah dalam lowest level within the entity at which goodwill
entitas yang goodwill-nya dipantau untuk is monitored for internal management
tujuan manajemen internal. Goodwill dipantau purposes. Goodwill is monitored at the
pada level segmen operasi. operating segment level.
d. Penjabaran mata uang asing d. Foreign currency translation
Mata uang fungsional dan penyajian Functional and presentation currency
Beberapa item yang disertakan dalam laporan Items included in the financial statements of
keuangan setiap entitas anggota Grup diukur each of the Group’s entites are measured
menggunakan mata uang yang sesuai dengan using the currency of the primary economic
lingkungan ekonomi utama di mana entitas environment in which the entity operates (the
beroperasi (“mata uang fungsional”). “functional currency”).
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah yang merupakan mata uang presented in Rupiah, which is the
penyajian Grup. presentation currency of the Group.
12
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
d. Penjabaran mata uang asing (lanjutan) e. d. Foreign currency translation (continued)
Transaksi dan saldo Transaction and balances
Transaksi dalam mata uang asing dijabarkan Foreign currency transactions are translated
ke dalam mata uang fungsional dengan into functional currency using the exchange
menggunakan kurs yang berlaku pada tanggal rates prevailing at the dates of the
transaksi. Pada setiap tanggal pelaporan, aset transactions. At each reporting date,
dan liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
dijabarkan ke dalam mata uang fungsional foreign currency are translated into functional
menggunakan kurs penutup. currency using the closing exchange rate.
Kurs yang digunakan sebagai acuan adalah Exchange rate used as benchmark is the rate
kurs yang dikeluarkan oleh Bank Indonesia. which is issued by Bank Indonesia. Foreign
Keuntungan dan kerugian selisih kurs yang exchange gains and losses resulting from the
timbul dari penyelesaian transaksi dalam mata settlement of such transactions and from the
uang asing dan dari penjabaran aset dan translation at periodend exchange rates of
liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
secara umum diakui di dalam laporan laba foreign currencies are generally recognised in
rugi. Keuntungan atau kerugian ini the profit or loss. They are deferred in equity if
ditangguhkan di dalam ekuitas jika terkait they relate to qualifying cash flow hedges and
dengan lindung nilai arus kas dan lindung nilai qualifying net investment hedges or are
investasi bersih yang memenuhi syarat atau attributable to part of the net investment in a
disebabkan oleh sebagian investasi bersih foreign operation
dalam operasi asing.
Keuntungan dan kerugian selisih kurs yang Foreign exchange gains and losses that relate
berhubungan dengan pinjaman, serta kas dan to borrowings and cash and cash equivalents
setara kas disajikan pada laporan laba rugi are presented in the profit or loss within
sebagai “penghasilan atau biaya keuangan”. ”finance income or costs”. All other net foreign
Keuntungan atau kerugian neto selisih kurs exchange gains and losses are presented in
lainnya disajikan pada laporan laba rugi the profit or loss within “other (losses)/gains -
sebagai “(kerugian)/keuntungan lain-lain – net”
neto”.
Perubahan nilai wajar efek moneter yang Changes in the fair value of monetary
didenominasikan dalam mata uang asing yang securities denominated in foreign currency
diklasifikasikan sebagai tersedia untuk dijual classified as available-for-sale are analysed
dianalisis antara selisih penjabaran yang between translation differences resulting from
timbul dari perubahan biaya perolehan changes in the amortised cost of the security
diamortisasi efek dan perubahan nilai tercatat and other changes in the carrying amount of
efek lainnya. Selisih penjabaran terkait dengan the security. Translation differences related to
perubahan biaya perolehan diamortisasi diakui changes in amortised cost are recognised in
di dalam laporan laba rugi, dan perubahan nilai profit or loss, and other changes in carrying
tercatat lainnya diakui pada laba komprehensif amount are recognised in other
lain. comprehensive income.
Item non-moneter yang diukur pada nilai wajar Non-monetary items that are measured at fair
menggunakan mata uang asing ditranslasi value in a foreign currency are translated
menggunakan kurs pada tanggal ketika nilai using the exchange rate at the date when the
wajar ini ditentukan. Selisih penjabaran aset fair value was determined. Translation
dan liabilitas keuangan non-moneter yang differences on non-monetary financial assets
dicatat pada nilai wajar diakui sebagai bagian and liabilities carried at fair value are reported
keuntungan atau kerugian perubahan nilai as part of the fair value gain or loss.
wajar.
13
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
d. Penjabaran mata uang asing (lanjutan) e. d. Foreign currency translation (continued)
Transaksi dan saldo (lanjutan) Transaction and balances (continued)
Sebagai contoh, selisih penjabaran aset dan For example, translation differences on non-
liabilitas keuangan non-moneter seperti ekuitas monetary financial assets and liabilities such
yang dimiliki dan dicatat pada nilai wajar as equities held at fair value through profit or
melalui laporan laba rugi diakui pada laporan loss are recognised in profit or loss as part of
laba rugi sebagai bagian keuntungan atau the fair value gain or loss and translation
kerugian nilai wajar dan selisih penjabaran differences on non-monetary assets such as
pada aset non-moneter seperti ekuitas yang equities classified as available-for-sale are
diklasifikasikan sebagai tersedia untuk dijual recognised in other comprehensive income
diakui dalam pendapatan komprehensif lain.
e. Instrumen Keuangan e. Financial Insruments
i. Aset keuangan i. Financial assets
Klasifikasi Classification
Grup mengklasifikasikan aset The Group classifies its financial assets in
keuangannya dalam kategori the following measurement categories:
pengukuran berikut: - those to be measured subsequently
- aset keuangan yang diukur pada at fair value (either through other
nilai wajar (baik melalui comprehensive income, or through
penghasilan komprehensif lain, profit or loss), and
atau melalui laba rugi), dan
- aset keuangan yang diukur pada - those to be measured at amortised
biaya perolehan diamortisasi. cost.
Klasifikasi tersebut tergantung pada model The classification depends on the entity’s
bisnis entitas untuk mengelola aset business model for managing the financial
keuangan dan persyaratan kontraktual arus assets and the contractual terms of the cash
kas. flows.
Klasifikasi tersebut tergantung pada model The classification depends on the entity’s
bisnis entitas untuk mengelola aset business model for managing the financial
keuangan dan persyaratan kontraktual arus assets and the contractual terms of the cash
kas. flows
Untuk aset yang diukur pada nilai wajar, For assets measured at fair value, gains and
keuntungan dan kerugian akan dicatat losses will either be recorded in profit or loss or
dalam laporan laba rugi atau penghasilan other comprehensive income. For investments
komprehensif lain. Untuk investasi pada in debt instruments, this will depend on the
instrumen utang, hal ini akan bergantung business model in which the investment is held.
pada model bisnis dimana investasi tersebut For investments in equity instruments that are
diadakan. Untuk investasi pada instrumen not held for trading, this will depend on whether
ekuitas yang tidak dimiliki untuk the group has made an irrevocable election at
diperdagangkan, hal ini akan tergantung the time of initial recognition to account for the
pada apakah grup telah melakukan equity investment at fair value through other
pemilihan tak terbatalkan pada saat comprehensive income.
pengakuan awal untuk mencatat investasi
ekuitas pada nilai wajar melalui penghasilan
komprehensif lain.
Grup mereklasifikasi investasi utang jika dan The Group reclassifies debt investments when
hanya jika model bisnis untuk mengelola and only when its business model for managing
aset tersebut berubah those assets changes.
14
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
e. Instrumen Keuangan (lanjutan) e. Financial Insruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Pengukuran Measurement
Pada pengakuan awal, grup mengukur At initial recognition, the group measures
aset keuangan pada nilai wajarnya a financial asset at its fair value plus, in
ditambah, dalam hal aset keuangan the case of a financial asset not at fair
tidak diukur pada nilai wajar melalui value through profit or loss, transaction
laporan laba rugi, biaya transaksi yang costs that are directly attributable to the
dapat diatribusikan secara langsung acquisition of the financial asset.
dengan perolehan aset keuangan. Biaya Transaction costs of financial assets
transaksi dari aset keuangan yang carried at fair value through profit or loss
dicatat pada nilai wajar melalui laporan are expensed in profit or loss.
laba rugi dibebankan pada laporan laba
rugi.
Aset keuangan dengan derivatif melekat Financial assets with embedded
dipertimbangkan secara keseluruhan derivatives are considered in their
saat menentukan apakah arus kasnya entirety when determining whether their
hanya merupakan pembayaran pokok cash flows are solely payment of
dan bunga. principal and interest.
Pengukuran selanjutnya instrumen Subsequent measurement of debt
utang bergantung pada model bisnis instruments depends on the group’s
grup dalam mengelola aset dan business model for managing the asset
karakteristik arus kas dari aset tersebut. and the cash flow characteristics of the
Ada tiga kategori pengukuran yang grup asset. There are three measurement
mengklasifikasikan instrumen utangnya: categories into which the group classifies
its debt instruments:
- Biaya perolehan diamortisasi: Aset - Amortised cost: Assets that are
yang dimiliki untuk mengumpulkan held for collection of contractual
arus kas kontraktual dimana arus kas cash flows where those cash flows
tersebut hanya mewakili pembayaran represent solely payments of
pokok dan bunga diukur dengan principal and interest are measured
biaya perolehan diamortisasi. at amortised cost. Any gain or loss
Keuntungan atau kerugian yang arising on derecognition is
timbul dari penghentian pengakuan recognised directly in profit or loss
diakui secara langsung dalam laba and presented in other
rugi dan disajikan dalam gains/(losses) together with foreign
keuntungan/(kerugian) lainlain exchange gains and losses.
bersama dengan keuntungan dan Interest income from these financial
kerugian selisih kurs. Pendapatan assets is included in finance
bunga dari aset keuangan tersebut income using the effective interest
dimasukkan ke dalam pendapatan rate method
keuangan dengan menggunakan
metode suku bunga efektif.
15
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
e. Instrumen keuangan (lanjutan) e. Financial Instruments (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Pengukuran (lanjutan) Measurement (continued)
- Nilai wajar melalui penghasilan - Fair value through other
komprehensif lain (FVOCI): Aset yang comprehensive income (FVOCI):
dimiliki untuk mendapatkan arus kas Assets that are held for collection of
kontraktual dan untuk menjual aset contractual cash flows and for selling
keuangan, di mana arus kas aset the financial assets, where the
tersebut hanya atas pembayaran assets’ cash flows represent solely
pokok dan bunga, diukur pada nilai payments of principal and interest,
wajar melalui penghasilan are measured at FVOCI. Movements
komprehensif lain. Perubahan nilai in the carrying amount are taken
tercatat dilakukan melalui penghasilan through OCI, except for the
komprehensif lain, kecuali untuk recognition of impairment gains or
pengakuan keuntungan atau kerugian losses, interest revenue and foreign
penurunan nilai, pendapatan bunga exchange gains and losses which are
dan keuntungan dan kerugian selisih recognised in profit or loss. When the
kurs yang diakui dalam laba rugi. financial asset is derecognised, the
Ketika aset keuangan dihentikan cumulative gain or loss previously
pengakuannya, keuntungan atau recognised in OCI is reclassified from
kerugian kumulatif yang sebelumnya equity to profit or loss and recognised
diakui di penghasilan komprehensif in other gains/(losses). Interest
lain direklasifikasi dari ekuitas ke laba income from these financial assets is
rugi dan diakui dalam keuntungan / included in finance income using the
(kerugian) lain-lain. Pendapatan bunga effective interest rate method.
dari aset keuangan tersebut Foreign exchange gains and losses
dimasukkan ke dalam pendapatan are presented in other gains and
keuangan dengan menggunakan losses and impairment expenses in
metode suku bunga efektif. other expenses
Keuntungan dan kerugian selisih kurs
disajikan dalam keuntungan dan
kerugian lain-lain dan beban
penurunan nilai pada beban lain-lain
- Nilai wajar melalui laba rugi: Aset yang - Fair value through profit or loss:
tidak memenuhi kriteria untuk biaya Assets that do not meet the criteria
perolehan diamortisasi atau nilai wajar for amortised cost or FVOCI are
melalui penghasilan komprehensif lain measured at fair value through profit
diukur pada nilai wajar melalui laporan or loss. A gain or loss on a debt
laba rugi. Keuntungan atau kerugian investment that is subsequently
dari investasi utang yang selanjutnya measured at fair value through profit
diukur pada nilai wajar melalui laporan or loss and is not part of a hedging
laba rugi dan bukan merupakan bagian relationship is recognised in profit or
dari hubungan lindung nilai, diakui loss and presented net in the
dalam laporan laba rugi dan disajikan statement of profit or loss within other
bersih dalam laporan laba rugi di gains/(losses) in the period in which it
dalam keuntungan / (kerugian) lainnya. arises.
dalam periode kemunculannya.
16
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
e. Instrumen keuangan (lanjutan) e. Financial Instruments (continued)
ii. Penghentian pengakuan aset iii. ii. Derecognition of financial assets
Aset keuangan (atau mana yang lebih A financial asset (or, where appropriate,
tepat, bagian dari aset keuangan atau part of a financial asset or part of a group
bagian dari kelompok aset keuangan of similar financial assets) is
serupa) dihentikan pengakuannya pada derecognized when:
saat: (1) the contractual rights to receive cash
(1) hak kontraktual arus kas yang flows from the financial asset have
berasal dari aset keuangan tersebut expired; or
telah berakhir; atau (2) the Group has transferred its
(2) Grup telah mengalihkan hak contractual rights to receive the cash
kontraktual mereka untuk menerima flows from the financial asset or retains
arus kas yang berasal dari aset the contractual rights to receive the cash
keuangan atau mempertahankan hak flows from the financial asset, but also
kontraktual untuk menerima arus kas assumes a contractual obligation to pay
yang berasal dari aset keuangan, tetapi the cash flows to one or more recipients.
juga menanggung kewajiban kontraktual
untuk membayar arus kas yang diterima
tersebut kepada satu atau
lebih pihak penerima.
iii. Liabilitas keuangan iii. Financial liabilities
Grup hanya memiliki liabilitas keuangan The Business Group only has financial
yang dinilai dengan biaya perolehan liabilities valued at amortized cost, which
yang diamortisasi, yang terdiri dari utang consist of trade payables, other payables,
usaha, utang lain-lain, uang jaminan customer deposits, accruals, short-term
pelanggan, akrual, utang bank jangka bank loans and lease liabilities. After
pendek dan liabilitas sewa. Setelah initial recognition at fair value plus
pengakuan awal yang sebesar nilai transaction costs, the Group measures all
wajar ditambah biaya transaksi, Grup financial liabilities at amortized cost using
mengukur semua liabilitas keuangan the effective interest rate method.
yang diukur dengan biaya perolehan Financial liabilities are derecognised
diamortisasi menggunakan metode suku when they are written off.
bunga efektif. Liabilitas keuangan
dihentikan pengakuannya pada
saat dihapuskan.
iv. Salinghapus instrumen keuangan iv. Ofsetting of financial instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities
disalinghapus dan nilai bersihnya are offset and their net amounts are
disajikan dalam laporan posisi presented in the consolidated statement
keuangan konsolidasian jika, dan hanya of financial position if, and only if, the
jika, entitas saat ini memiliki hak yang entity currently has a legally enforceable
dapat dipaksakansecara hukum untuk right to offset the recognized amounts and
melakukan saling hapus atas jumlah intends to settle on a net basis or to
yang telah diakui dan berniat untuk realize the assets and complete their
menyelesaikan secara neto atau untuk obligations simultaneously. These legally
merealisasikan aset dan menyelesaikan enforceable rights do not have to depend
kewajibannya secara simultan. Hak yang on future events and must be exercisable
berkekuatan hukum tersebut tidak harus in normal business activities and in the
bergantung pada kejadian masa depan event of default, insolvency or bankruptcy
dan harus dapat dilaksanakan dalam of the Business Group or counterparty.
kegiatan usaha norma dan dalam hal
gagal bayar, pailit atau kebangkrutan
dari Grup atau pihak lawan.
17
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
f. Kas dan Setara Kas f. Cash and cash equivalents
Pada laporan arus kas konsolidasian, kas dan In the consolidated statement of cash flows,
setara kas mencakup kas, simpanan yang cash and cash equivalents include cash in
sewaktu-waktu bisa dicairkan dan investasi hand, deposits held at call with banks, other
likuid jangka pendek lainnya dengan yang short-term highly liquid investments with
jatuh tempo dalam waktu tiga bulan atau original maturities of three months or less,
kurang dan cerukan. Pada laporan posisi and bank overdrafts. In the consolidated
keuangan konsolidasian, cerukan disajikan statement of financial position, bank
bersama sebagai pinjaman dalam liabilitas overdrafts are shown within borrowings in
jangka pendek. current liabilities.
g. Piutang usaha dan piutang lain-lain g. Trade and non-trade receivables
Piutang usaha merupakan jumlah yang Trade receivables are amounts due from
terutang dari pelanggan atas penjualan customers for merchandise sold or services
barang dagangan atau jasa dalam kegiatan performed in the ordinary course of
usaha normal. Jika piutang diperkirakan dapat business. If collection is expected in one
ditagih dalam waktu satu tahun atau kurang year or less (or in the normal operating cycle
(atau dalam siklus operasi normal jika lebih of the business if longer), they are classified
panjang), piutang diklasifikasikan sebagai as current assets. If not, they are presented
aset lancar. Jika tidak, piutang disajikan as noncurrent assets.
sebagai aset tidak lancar.
Piutang non-usaha dari pihak berelasi Non-trade receivables from related parties
merupakan saldo piutang yang terkait dengan are receivables balance reflecting loan given
pinjaman yang diberikan kepada pihak to related parties of the Company.
berelasi Perusahaan.
Piutang usaha dan non-usaha pada awalnya Trade and non-trade receivables are
diakui sebesar imbalan yang tidak bersyarat, recognised initially at the amount of
kecuali jika piutang tersebut mengandung consideration that is unconditional, unless
komponen pendanaan yang signifikan pada they contain significant financing
saat diakui pada nilai wajar. Selanjutnya components when they are recognised at fair
diukur pada biaya perolehan diamortisasi value. They are subsequently measured at
dengan menggunakan metode suku bunga amortised cost using the effective interest
efektif, dikurangi penyisihan kerugian. Lihat method, less loss allowance. See Note 2.9
Catatan 2.9 untuk kebijakan akuntansi terkait for accounting policies related to impairment
penurunan nilai piutang. receivables.
18
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
h. Penurunan nilai asset keuangan a. h. Impairment of financial assets
b.
Grup menerapkan pendekatan yang c. The Group applies the “simplified approach”
disederhanakan untuk mengukur Kerugian to measure the Expected Credit Loss
Kredit Ekspektasian (“KKE”) yang (“ECL”) which uses a lifetime expected loss
menggunakan cadangan KKE seumur hidup allowance on a forwardlooking basis for all
berdasarkan basis forward-looking untuk trade receivables and contract assets
seluruh saldo piutang usaha dan kontrak aset without significant financing component.
tanpa komponen pendanaan yang signifikan. Other than trade receivables and contract
Selain untuk piutang usaha dan kontrak aset assets without significant financing
tanpa komponen pendanaan yang signifikan, component, the Group applies general
Grup menerapkan pendekatan umum untuk model to ensure ECL.
mengukur KKE.
d.
Grup menilai dengan basis forward-looking e. The Group assesses on a forward-looking
kerugian kredit ekspektasian terkait dengan basis the expected credit losses associated
instrumen utangnya yang dicatat pada biaya with its debt instruments carried at amortised
perolehan diamortisasi dan nilai wajar melalui cost and FVOCI. The impairment
penghasilan komprehensif lain. Metodologi methodology applied depends on whether
penurunan nilai yang diterapkan tergantung there has been a significant increase in
pada apakah telah terjadi peningkatan risiko credit risk. Note 3 details how the group
kredit yang signifikan. Catatan 3 merinci determines whether there has been a
bagaimana grup menentukan apakah telah significant increase in credit risk.
terjadi peningkatan risiko kredit yang
signifikan.
f.
i. Aset Tetap g. i. Fixed Assets
j.
Tanah dan bangunan terdiri dari pabrik, toko k. Land and buildings comprise mainly
ritel dan kantor. Tanah dan bangunan factories, retail outlets and offices. Land and
disajikan sebesar nilai wajar, berdasarkan buildings are shown at fair value, based on
penilaian yang dilakukan oleh penilai valuations performed by external
independen eksternal yang telah terdaftar di independent valuers which are registered
OJK, dikurangi penyusutan untuk bangunan. with OJK, less subsequent depreciation for
Penilaian atas aset tersebut dilakukan secara buildings. Valuations are performed with
berkala untuk memastikan bahwa nilai wajar sufficient regularity to ensure that the fair
aset yang direvaluasi tidak berbeda secara value of a revalued asset does not differ
material dengan jumlah tercatatnya. materially from its carrying amount. Any
Akumulasi penyusutan pada tanggal revaluasi accumulated depreciation at the date of
dieliminasi terhadap nilai tercatat bruto aset revaluation is eliminated against the gross
dan nilai netonya disajikan kembali sebesar carrying amount of the asset, and the net
jumlah revaluasi aset. Aset tetap lainnya dan amount is restated to the revalued amount of
peralatan disajikan sebesar harga perolehan the asset. All other fixed assets are stated at
dikurangi dengan penyusutan. Harga historical cost less depreciation. Historical
perolehan termasuk pengeluaran yang dapat cost includes expenditure that is directly
diatribusikan secara langsung atas perolehan attributable to the acquisition of the items.
aset tersebut. Harga perolehan dapat Cost may also include transfers from equity
mencakup pengalihan dari ekuitas of any gains/(losses) on qualifying cash flow
keuntungan/(kerugian) yang timbul dari hedges of foreign currency purchases of
lindung nilai arus kas yang memenuhi syarat fixed assets.
untuk pembelian aset tetap dalam mata uang
asing.
l.
19
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
i. Aset Tetap (lanjutan) m. i. Fixed assets (continued)
Biaya-biaya setelah pengakuan awal diakui j. Subsequent costs are included in the asset’s
sebagai bagian nilai tercatat aset atau carrying amount or recognised as a separate
sebagai aset yang terpisah, sebagaimana asset, as appropriate, only when it is
mestinya, hanya jika kemungkinan besar probable that future economic benefits
Grup mendapat manfaat ekonomis di masa associated with the item will flow to the
depan berkenaan dengan aset tersebut dan Group and the cost of the item can be
biaya perolehan aset dapat diukur dengan measured reliably. The carrying amount of
andal. Nilai tercatat dari komponen yang replaced part is derecognised. All other
diganti dihapuskan. Biaya perbaikan dan repairs and maintenance are charged to the
pemeliharaan dibebankan ke dalam laporan profit or loss during the financial period in
laba rugi dalam periode keuangan ketika which they are incurred.
biaya-biaya tersebut terjadi.
Tahun/Years
Peralatan telekomunikasi 5 Telecommunications equipment
Peralatan kantor 3-5 Office infrastructure
Inventaris kantor 5 Office inventory
Kendaraan 5 Vehicle
Bangunan 3 - 10 Building
Furnitur dan Perlengkapan kantor 3 Furniture and Fittings
j. Aset takberwujud k. k. Intangible assets
l.
(a) Goodwill m. (a) Goodwill
Pengukuran goodwill dijabarkan pada n. Goodwill is measured as described in
Catatan 2.2(c)(a). Goodwill yang muncul Note 2.2(c) (a). Goodwill on acquisitions
atas akuisisi entitas anak disertakan of subsidiaries is included in intangible
dalam aset takberwujud. assets.
o.
Peninjauan atas penurunan nilai pada p. Goodwill impairment reviews are
goodwill dilakukan setahun sekali atau undertaken annually or more frequently
dapat lebih sering apabila terdapat if events or changes in circumstances
peristiwa atau perubahan keadaan yang indicate a potential impairment. Goodwill
mengindikasikan adanya potensi is carried at cost less accumulated
penurunan nilai. Goodwill dinyatakan impairment losses.
sebesar nilai perolehan dikurangi
akumulasi kerugian penurunan nilai.
q.
Untuk pengujian penurunan nilai, goodwill r. For the purpose of impairment testing,
yang diperoleh dalam kombinasi bisnis goodwill acquired in a business
dialokasikan pada setiap unit penghasil combination is allocated to each of the
kas, atau kelompok unit penghasil kas, cash-generating units (“CGU”), or
yang diharapkan dapat memberikan groups of CGUs, that is expected to
manfaat dari sinergi kombinasi bisnis benefit from the synergies of the
tersebut. Setiap unit atau kelompok unit combination. Each unit or group of units
yang memperoleh alokasi goodwill to which the goodwill is allocated
menunjukkan tingkat terendah dalam represents the lowest level within the
entitas yang goodwill-nya dipantau untuk entity at which the goodwill is monitored
tujuan manajemen internal. Goodwill for internal management purposes.
dipantau pada level segmen operasi. Goodwill is monitored at the operating
segment level
6
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
k. Penurunan nilai aset nonkeuangan s. k. Impairment of non-financial assets
t.
Aset yang memiliki masa manfaat yang tidak u. Assets that have an indefinite useful life – for
terbatas – sebagai contoh goodwill atau aset example, goodwill or intangible assets not
takberwujud yang tidak siap untuk digunakan – ready for use – are not subject to amortisation
tidak diamortisasi namun diuji penurunan but tested annually for impairment, or more
nilainya setiap tahun, atau lebih sering apabila frequently if events or changes in
terdapat peristiwa atau perubahan pada circumstances indicate that they might be
kondisi yang mengindikasikan kemungkinan impaired. Assets that are subject to
penurunan nilai. Aset yang tidak diamortisasi amortisation are reviewed for impairment
diuji ketika terdapat indikasi bahwa nilai whenever events or changes in circumstances
tercatatnya mungkin tidak dapat dipulihkan. indicate that the carrying amount may not be
Penurunan nilai diakui jika nilai tercatat aset recoverable. An impairment loss is recognised
melebihi jumlah terpulihkan. Jumlah for the amount by which the asset’s carrying
terpulihkan adalah yang lebih tinggi antara amount exceeds its recoverable amount. The
nilai wajar aset dikurangi biaya untuk menjual recoverable amount is the higher of an asset’s
dan nilai pakai aset. Dalam menentukan fair value less costs to sell and VIU. For the
penurunan nilai, aset dikelompokkan pada purposes of assessing impairment, assets are
tingkat yang paling rendah dimana terdapat grouped at the lowest levels for which there are
arus kas masuk yang dapat diidentifikasi, yang separately identifiable cash inflows, which are
sebagian besar tidak tergantung pada arus largely independent of the cash inflows from
masuk kas dari aset lain atau kelompok aset other assets or group of assets (cash
(unit penghasil kas). Aset nonkeuangan selain generating units). Non-financial assets other
goodwill yang mengalami penurunan nilai diuji than goodwill that suffer impairment are
setiap tanggal pelaporan untuk menentukan reviewed for possible reversal of the
apakah terdapat kemungkinan pemulihan impairment at each reporting date.
penurunan nilai.
v.
Pemulihan rugi penurunan nilai, untuk aset w. Reversal on impairment loss for assets other
selain goodwill, diakui jika, dan hanya jika, than goodwill would be recognised if, and only
terdapat perubahan estimasi yang digunakan if, there has been a change in the estimates
dalam menentukan jumlah terpulihkan aset used to determine the asset’s recoverable
sejak pengujian penurunan nilai terakhir kali. amount since the last impairment test was
Pembalikan rugi penurunan nilai tersebut carried out. Reversal on impairment losses will
diakui segera dalam laba rugi, kecuali aset be immediately recognised on profit or loss,
yang disajikan pada jumlah revaluasian sesuai except for assets measured using the
dengan PSAK lain. Rugi penurunan nilai yang revaluation model as required by other SFAS.
diakui atas goodwill tidak dibalik lagi. Impairment losses relating to goodwill would
not be reversed.
x.
l. Utang usaha y. l. Trade payables
z.
Utang usaha adalah kewajiban membayar aa. Trade payables are obligations to pay for
barang atau jasa yang telah diterima dalam goods or services that have been acquired in
kegiatan usaha normal dari pemasok. Utang the ordinary course of business from suppliers.
usaha diklasifikasikan sebagai liabilitas jangka Accounts payable are classified as current
pendek jika pembayarannya jatuh tempo liabilities if payment is due within one year or
dalam waktu satu tahun atau kurang (atau less (or in the normal operating cycle of the
dalam siklus operasi normal, jika lebih lama). business if longer). If not, they are presented
Jika tidak, utang tersebut disajikan sebagai as non-current liabilities.
liabilitas jangka panjang.
bb.
Utang usaha pada awalnya diakui sebesar ö. Trade payables are recognised initially at fair
nilai wajar dan selanjutnya diukur pada biaya value and subsequently measured at
perolehan diamortisasi dengan menggunakan amortised cost using the effective interest
metode bunga efektif. method.
7
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
m. Pinjaman dd. m. Borrowings
ee.
Pada saat pengakuan awal, pinjaman diakui cc. Borrowings are recognised initially at fair
sebesar nilai wajar, dikurangi dengan value, net of transaction costs incurred.
biayabiaya transaksi yang terjadi. Selanjutnya, Borrowings are subsequently carried at
pinjaman diukur sebesar biaya perolehan amortised cost; any difference between the
diamortisasi; selisih antara penerimaan proceeds (net of transaction costs) and the
(dikurangi biaya transaksi) dan nilai pelunasan redemption value is recognised in the profit or
dicatat pada laporan laba rugi selama periode loss over the period of the borrowings using
pinjaman dengan menggunakan metode the effective interest method.
bunga efektif.
gg.
Biaya yang dibayar untuk memperoleh fasilitas ee. Fees paid on the establishment of loan
pinjaman diakui sebagai biaya transaksi facilities are recognised as transaction costs
pinjaman sepanjang besar kemungkinan of the loan to the extent that it is probable that
sebagian atau seluruh fasilitas akan ditarik. some or all of the facility will be drawn down.
Dalam hal ini, biaya memperoleh pinjaman In this case, the fee is deferred until the draw-
ditangguhkan sampai penarikan pinjaman down occurs. To the extent that there is no
terjadi. Sepanjang tidak terdapat bukti bahwa evidence that it is probable that some or all of
besar kemungkinan sebagian atau seluruh the facility will be drawn down, the fee is
fasilitas akan ditarik, biaya memperoleh capitalised as a pre-payment for liquidity
pinjaman dikapitalisasi sebagai pembayaran di services and amortised over the period of the
muka untuk jasa likuiditas dan diamortisasi facility to which it relates
selama periode fasilitas yang terkait.
ii.
Biaya pinjaman akan dihentikan gg. Borrowings are removed from the statement
pengakuannya dari laporan posisi keuangan of financial position when the obligation
ketika kewajiban yang tertulis pada kontrak specified in the contract is discharged,
dibatalkan, atau sudah tidak berlaku. Selisih canceled or expired. The difference between
antara nilai tercatat dari liabilitas keuangan the carrying amount of a financial liability that
yang sudah berakhir atau dialihkan ke pihak has been extinguished or transferred to
lain, dan imbalan yang dibayarkan, termasuk another party and the consideration paid,
aset non kas yang dialihkan atau liabilitas including any non-cash assets transferred or
yang ditanggung, diakui dalam laba rugi liabilities assumed, is recognised in profit or
sebagai pendapatan lain-lain atau biaya loss as other income or finance costs.
keuangan.
kk.
Ketika liabilitas keuangan dinegosiasikan ll. Where the terms of a financial liability are
kembali dan entitas mengeluarkan instrumen renegotiated and the entity issues equity
ekuitas kepada kreditor untuk menyelesaikan instruments to a creditor to extinguish all or
seluruh atau sebagian liabilitas (debt for equity part of the liability (debt for equity swap), a
swap), keuntungan atau kerugian diakui dalam gain or loss is recognised in profit or loss,
laporan laba rugi yang dicatat sebagai selisih which is measured as the difference between
antara jumlah tercatat dari liabilitas keuangan. the carrying amount of the financial liability
and the fair value of the equity instruments
issued.
mm.
Pinjaman diklasifikasikan sebagai liabilitas nn. Borrowings are classified as current liabilities
jangka pendek kecuali Grup memiliki hak unless the Group has an unconditional right to
tanpa syarat untuk menunda pembayaran defer the settlement of the liability for at least
liabilitas selama paling tidak 12 bulan setelah 12 months after the reporting date.
tanggal pelaporan.
8
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
n. Biaya pinjaman oo. n. Borrowing costs
pp.
Biaya pinjaman umum dan spesifik yang qq. General and specific borrowing costs that are
dapat diatribusikan secara langsung dengan directly attributable to the acquisition,
perolehan, pembangunan atau produksi suatu construction or production of a qualifying
aset kualifikasian dikapitalisasi selama asset are capitalised during the period of time
periode waktu yang diperlukan untuk that is required to complete and prepare the
menyelesaikan dan mempersiapkan aset asset for its intended use or sale. Qualifying
tersebut untuk digunakan atau dijual sesuai assets are assets that necessarily take a
tujuannya. Aset yang memenuhi syarat substantial period of time to get ready for their
adalah aset yang memerlukan jangka waktu intended use or sale. Investment income
yang lama agar siap digunakan atau dijual earned on the temporary investment of
sesuai tujuannya. Pendapatan investasi yang specific borrowings, pending their expenditure
diperoleh dari investasi sementara pada on qualifying assets, is deducted from the
pinjaman tertentu, menunggu pengeluarannya borrowing costs eligible for capitalisation.
atas aset yang memenuhi syarat, dikurangkan Other borrowing costs are expensed in the
dari biaya pinjaman yang memenuhi syarat period in which they are incurred.
untuk dikapitalisasi. Biaya pinjaman lainnya
dibebankan pada periode terjadinya.
rr.
o. Modal saham ss. o. Share capital
tt.
Biaya tambahan yang secara langsung dapat uu. Incremental costs directly attributable to the
diatribusikan kepada penerbitan saham biasa issue of new ordinary shares or options are
atau opsi disajikan pada ekuitas sebagai shown in equity as a deduction, net of tax,
pengurang penerimaan, setelah dikurangi from the proceeds
pajak.
vv.
Ketika entitas Grup membeli modal saham ww. Where any Group company purchases the
ekuitas entitas (saham treasuri), imbalan yang company’s equity share capital (treasury
dibayar, termasuk biaya tambahan yang shares), the consideration paid, including any
secara langsung dapat diatribusikan directly attributable incremental costs (net of
(dikurangi pajak penghasilan) dikurangkan income taxes) is deducted from equity
dari ekuitas yang diatribusikan kepada pemilik attributable to the company’s equity holders
ekuitas entitas sampai saham tersebut until the shares are canceled or reissued.
dibatalkan atau diterbitkan kembali. Ketika Where such ordinary shares are subsequently
saham biasa tersebut selanjutnya diterbitkan reissued, any consideration received, net of
kembali, imbalan yang diterima, dikurangi any directly attributable incremental
biaya tambahan transaksi yang terkait dan transaction costs and the related income tax
dampak pajak penghasilan yang terkait effects, is included in equity attributable to the
dimasukkan pada ekuitas yang dapat company’s equity holders.
diatribusikan kepada pemilik ekuitas entitas.
xx.
p. Imbalan kerja yy.p. Employee benefits
zz.
(a) Kewajiban jangka pendek aaa. (a) Short term obligations
bbb.
Liabilitas untuk upah dan gaji, termasuk zz. Liabilities for wages and salaries, including
imbalan non – moneter dan akumulasi cuti nonmonetary benefits and accumulating sick
sakit yang akan diselesaikan dalam waktu 12 leave that are expected to be settled wholly
bulan setelah akhir dari periode ketika within 12 months after the end of the period in
pekerja memberikan jasa yang berhubungan which the employees render the related service
diakui hingga jasa yang diberikan hingga are recognised in respect of employees’
akhir dari periode pelaporan dan dihitung services up to the end of the reporting period
pada jumlah yang diperkirakan akan dibayar and are measured at the amounts expected to
ketika liabilitas diselesaikan. Liabilitas be paid when the liabilities are settled. The
disajikan sebagai kewajiban imbalan kerja liabilities are presented as current employee
masa kini pada neraca. benefit obligations in the balance shee
9
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
p. Imbalan kerja (lanjutan) ddd. p. Employee benefits (continued)
eee.
(b) Pesangon pemutusan kontrak kerja fff. (b) Termination benefits
ggg.
Pesangon pemutusan kontrak kerja terutang bbb. Termination benefits are payable when
ketika Grup memberhentikan hubungan kerja employment is terminated by the Group before
sebelum usia pensiun normal, atau ketika the normal retirement date, or whenever an
seorang pekerja menerima penawaran employee accepts voluntary redundancy in
mengundurkan diri secara sukarela dengan exchange for these benefits. The group
kompensasi imbalan pesangon. Grup recognises termination benefits at the earlier of
mengakui pesangon pemutusan kontrak the following dates: (i) when the group can no
kerja pada tanggal yang lebih awal antara (i) longer withdraw the offer of those benefits; and
ketika Grup tidak dapat lagi menarik tawaran (ii) when the entity recognises costs for a
atas imbalan tersebut dan (ii) ketika Grup restructuring that is within the scope of SFAS
mengakui biaya untuk restrukturisasi yang 57 and involves the payment of termination
berasa dalam ruang lingkup PSAK 57 dan benefits. In the case of an offer made to
melibatkan pembayaran pesangon. Dalam encourage voluntary redundancy, the
hal menyediakan pesangon sebagai termination benefits are measured based on
penawaran untuk mengundurkan diri secara the number of employees expected to accept
sukarela, pesangon pemutusan kontrak kerja the offer. Benefits falling due more than 12
diukur berdasarkan jumlah karyawan yang months after the reporting date are discounted
diharapkan menerima penawaran tersebut. to their present value.
Imbalan yang jatuh tempo lebih dari 12 bulan
setelah periode pelaporan didiskontokan
menjadi nilai kininya.
iii.
jjj.
q. Pajak penghasilan kini dan tangguhan eee. q. Current and deferred income tax
lll.
Beban pajak terdiri dari pajak kini dan pajak ggg. The tax expense comprises current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax is recognised in the profit or
rugi, kecuali jika pajak tersebut terkait dengan loss, except to the extent that it relates to items
transaksi atau kejadian yang diakui di recognised in other comprehensive income or
pendapatan komprehensif lain atau langsung directly in equity. In this case, the tax is also
diakui ke ekuitas. Dalam hal ini, pajak recognised in other comprehensive income or
tersebut masing-masing diakui dalam directly in equity, respectively.
pendapatan komprehensif lain atau ekuitas.
nnn.
Beban pajak kini dihitung berdasarkan iii. The current income tax charge is calculated on
peraturan perpajakan yang berlaku atau yang the basis of the tax laws enacted or
secara substantif berlaku pada akhir periode substantively enacted at the end of the
pelaporan, di negara dimana perusahaan dan reporting period in the countries where the
entitas anak beroperasi dan menghasilkan company’s subsidiaries and associates operate
pendapatan kena pajak. Manajemen secara and generate taxable income. Management
periodik mengevaluasi posisi yang dilaporkan periodically evaluates positions taken in tax
di Surat Pemberitahuan Tahunan (SPT) returns with respect to situations in which
sehubungan dengan situasi di mana aturan applicable tax regulation is subject to
pajak yang berlaku membutuhkan interpretation. It establishes provisions where
interpretasi. Jika perlu, manajemen appropriate on the basis of amounts expected
menentukan provisi berdasarkan jumlah yang to be paid to the tax authorities
diharapkan akan dibayar kepada otoritas
pajak.
10
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. MATERIAL ACCOUNTING POLICES
(lanjutan) INFORMATION (continued)
q. Pajak penghasilan kini dan tangguhan jjj. q. Current and deferred income tax
(lanjutan) (continued)
qqq.
Pajak penghasilan tangguhan diakui rrr. Deferred income tax is provided in full, using
sepenuhnya, dengan menggunakan metode the liability method, on temporary differences
liabilitas untuk semua perbedaan temporer which arise from the difference between the tax
yang berasal dari selisih antara dasar bases of assets and liabilities and their carrying
pengenaan pajak aset dan liabilitas dengan amounts in the consolidated financial
nilai tercatatnya pada laporan keuangan statements. However, deferred tax liabilities
konsolidasian. Namun, liabilitas pajak are not recognised if they arise from the initial
penghasilan tangguhan tidak diakui jika recognition of goodwill. Deferred income tax is
berasal dari pengakuan awal goodwill. Pajak also not accounted for if it arises from initial
penghasilan tangguhan juga tidak recognition of an asset or liability in a
diperhitungkan jika pajak penghasilan transaction other than a business combination
tangguhan tersebut timbul dari pengakuan that at the time of the transaction affects
awal aset atau pengakuan awal liabilitas neither accounting nor taxable profit or loss.
dalam transaksi yang bukan kombinasi bisnis Deferred income tax is determined using tax
yang pada saat transaksi tidak mempengaruhi rates (and laws) that have been enacted or
laba akuntansi maupun laba kena pajak/rugi substantially enacted by the end of the
pajak. Pajak penghasilan tangguhan diukur reporting period and are expected to apply
dengan menggunakan suku bunga pajak when the related deferred income tax asset is
yang sudah diberlakukan atau secara realised or the deferred income tax liability is
substantif berlaku pada akhir periode settled.
pelaporan dan diekspektasi akan digunakan
ketika aset pajak tangguhan yang
berhubungan direalisasi atau liabilitas pajak
tangguhan diselesaikan.
sss.
Aset pajak tangguhan diakui hanya jika ttt. Deferred tax assets are recognised only if it is
kemungkinan jumlah penghasilan kena pajak probable that future taxable amounts will be
di masa depan akan memadai untuk available to utilise those temporary differences
dikompensasi dengan perbedaan temporer and losses.
yang masih dapat dimanfaatkan.
uuu.
Liabilitas pajak tangguhan tidak diakui untuk vvv. Deferred tax liabilities and assets are not
perbedaan temporer antara nilai tercatat dan recognised for temporary differences between
dasar pengenaan pajak dari investasi pada the carrying amount and tax bases of
operasi asing ketika perusahaan bisa investments in foreign operations where the
mengontrol periode pengembalian dari company is able to control the timing of the
perbedaan temporer dan ada kemungkinan reversal of the temporary differences and it is
bahwa perbedaan itu tidak akan dibalik di probable that the differences will not reverse in
masa depan yang dapat diperkirakan the foreseeable future.
www.
Aset dan liabilitas pajak penghasilan xxx. Deferred tax assets and liabilities are offset
tangguhan dapat saling hapus apabila when there is a legally enforceable right to
terdapat hak yang berkekuatan hukum untuk offset current tax assets and liabilities and
melakukan saling hapus antara aset pajak kini when the deferred tax balances relate to the
dengan liabilitas pajak kini dan apabila aset same taxation authority. Current tax assets and
dan liabilitas pajak penghasilan tangguhan tax liabilities are offset where the entity has a
dikenakan oleh otoritas perpajakan yang legally enforceable right to offset and intends
sama. Aset pajak kini dan liabilitas pajak kini either to settle on a net basis, or to realise the
akan saling hapus ketika entitas memiliki hak asset and settle the liability simultaneously.
yang berkekuatan hukum untuk melakukan
saling hapus dan adanya niat untuk
melakukan penyelesaian saldo-saldo tersebut
secara neto atau untuk merealisasikan dan
menyelesaikan liabilitas secara bersamaan.
11
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued
yyy.
r. Pengakuan pendapatan zzz.r. Revenue recognition
Grup menjual jasa desain dan jasa uuu. The Group sells design services and
transportasi untuk pabrik sepatu. Pendapatan transportation services to other shoe
dari pemberian jasa diakui pada periode manufacturers. Revenue from providing
akuntansi saat jasa tersebut diberikan. Untuk services is recognised in the accounting period
kontrak harga tetap, pendapatan diakui in which the services are rendered. For
berdasarkan servis aktual yang diberikan fixedprice contracts, revenue is recognised
hingga akhir periode pelaporan sebagai based on the actual service provided to the
proporsi dari total servis yang akan diberikan. end of the reporting period as a proportion of
Ini ditentukan berdasarkan jam kerja aktual the total services to be provided. This is
yang dihabiskan relatif terhadap total jam kerja determined based on the actual labour hours
yang diperkirakan. spent relative to the total expected labour
hours.
bbbb.
Beberapa kontrak mencakup beberapa www. Some contracts include multiple deliverables,
pekerjaan yang perlu dilaksanakan, seperti such as the installation of hardware and
instalasi perangkat keras dan perangkat lunak. software as part of implementation from design
Dalam kebanyakan kasus, instalasi tersebut service provided. In most cases, the installation
bersifat sederhana, tidak termasuk servis is simple, does not include an integration
integrasi dan dapat dilakukan oleh pihak lain. service and could be performed by another
Oleh karena itu, beberapa servis tersebut party. It is therefore accounted for as a
diperhitungkan sebagai kewajiban kinerja yang separate performance obligation.
terpisah.
dddd.
Estimasi pendapatan, biaya atau tingkat yyy. Estimates of revenues, costs or extent of
perkembangan menuju penyelesaian direvisi progress toward completion are revised if
jika keadaan berubah. Setiap kenaikan atau circumstances change. Any resulting increases
penurunan estimasi pendapatan atau biaya or decreases in estimated revenues or costs
tercermin dalam laporan laba rugi pada are reflected in profit or loss in the period in
periode di mana keadaan yang menyebabkan which the circumstances that give rise to the
revisi tersebut diketahui oleh manajemen. revision become known by management
ffff.
Dalam kasus kontrak harga tetap, pelanggan gggg. In case of fixed-price contracts, the customer
membayar jumlah tetap berdasarkan jadwal pays the fixed amount based on a payment
pembayaran. Jika jasa yang diberikan oleh schedule. If the services rendered by the
Grup melebihi pembayaran, aset kontrak Group exceed the payment, a contract asset is
diakui. Jika pembayaran melebihi jasa yang recognised. If the payments exceed the
diberikan, liabilitas kontrak diakui. services rendered, a contract liability is
recognised.
hhhh.
Jika kontrak menyertakan biaya per jam, iiii. If the contract includes an hourly fee, revenue
pendapatan diakui sejumlah yang berhak is recognised in the amount to which the Group
ditagih oleh Grup. Pelanggan ditagih setiap has a right to invoice. Customers are invoiced
bulan dan imbalannya dibayarkan saat ditagih. on a monthly basis and consideration is
payable when invoiced.
12
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
jjjj.
s. Sewa (lanjutan) kkkk. s. Leases (continued)
llll.
Grup sebagai penyewa (lanjutan) mmmm.The Group as a lessee (continued)
nnnn.
Grup menyewa berbagai aset tetap. Kontrak ffff. The group leases certained property, plant
sewa biasanya dibuat untuk periode tetap dari and equipment. Rental contracts are typically
5 hingga 10 tahun tetapi mungkin memiliki opsi made for fixed periods of 5 to 10 years but
ekstensi. may have extension
pppp.
Kontrak dapat berisi komponen sewa dan hhhh. Contracts may contain both lease and non-
nonsewa berdasarkan harga relatif yang lease components based on their relative
berdiri sendiri. Namun, untuk sewa real estat stand-alone prices. However, for leases of
di mana Grup merupakan penyewa, ia telah real estate for which the Group is a lessee, it
memilih untuk tidak memisahkan komponen has elected not to separate lease and non-
sewa dan non-sewa dan sebagai gantinya lease components and instead accounts for
memperhitungkannya sebagai komponen these as a single lease component.
sewa tunggal.
rrrr.
Persyaratan sewa dinegosiasikan secara jjjj. Lease terms are negotiated on an individual
individual dan berisi berbagai persyaratan dan basis and contain a wide range of different
ketentuan yang berbeda. Perjanjian sewa tidak terms and conditions. The lease agreements
memberlakukan perjanjian apa pun selain do not impose any covenants other than the
jaminan untuk tujuan peminjaman. security for borrowing purposes.
tttt.
Pembayaran sewa didiskontokan dengan llll. The lease payments are discounted using the
menggunakan suku bunga implisit dalam interest rate implicit in the lease. If the rate
sewa. Jika suku bunga tidak dapat segera cannot be readily determined, which is
ditentukan, di mana hal tersebut secara umum generally the case for leases in the Group,
terjadi pada sewa dalam Grup, suku bunga the lessee’s incremental borrowing rate is
pinjaman inkremental penyewa digunakan, used, being the rate that the individual lessee
yaitu suku bunga yang harus dibayar oleh would have to pay to borrow the funds
penyewa untuk meminjam dana yang necessary to obtain an asset of similar value
diperlukan untuk memperoleh aset dengan to the right-of-use asset in a similar economic
nilai yang sama dengan aset hak guna dalam environment with similar terms, security and
lingkungan ekonomi serupa dengan syarat dan conditions.
ketentuan yang serupa.
vvvv.
Untuk menentukan suku bunga pinjaman nnnn. To determine the incremental borrowing rate,
tambahan, Grup: the Group:
- Jika memungkinkan, menggunakan - Where possible, uses recent third-party
pembiayaan pihak ketiga terkini yang financing received by the individual
diterima oleh penyewa individu sebagai lessee as a starting point, adjusted to
titik awal, disesuaikan untuk reflect changes in financing conditions
mencerminkan perubahan kondisi since third party financing was received ,
pembiayaan sejak pembiayaan pihak
ketiga diterima, - Uses a build-up approach that starts with
- Menggunakan pendekatan build-up yang a risk-free interest rate adjusted for credit
dimulai dengan suku bunga bebas risiko risk for leases held by PT Sepatu Retail,
yang disesuaikan dengan risiko kredit which does not have recent third-party
untuk sewa yang dimiliki oleh PT Sepatu financing,
Retail, yang tidak memiliki pembiayaan
pihak ketiga baru-baru ini, - Makes adjustments specific to the lease,
- Membuat penyesuaian spesifik untuk eg term, country, currency and security.
sewa, sebagai contoh jangka waktu,
negara, mata uang dan keamana.
13
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
xxxx.
s. Sewa (lanjutan) yyyy.
s. Leases (continued)
zzzz.
Grup sebagai penyewa (lanjutan) aaaaa. The Group as a lessee (continued)
bbbbb.
Grup dihadapkan pada potensi kenaikan di ccccc. The Group is exposed to potential future
masa depan dalam pembayaran sewa variabel increases in variable lease payments based
berdasarkan indeks atau suku bunga, yang on an index or rate, which are not included in
tidak termasuk dalam liabilitas sewa sampai the lease liability until they take effect. When
diberlakukan. Ketika penyesuaian pembayaran adjustments to lease payments based on an
sewa berdasarkan indeks atau suku bunga index or rate take effect, the lease liability is
mulai berlaku, liabilitas sewa dinilai kembali reassessed and adjusted against the right-of-
dan disesuaikan dengan aset hak guna. use asset.
ddddd.
Aset hak guna umumnya disusutkan vvvv. Right-of-use assets are generally depreciated
sepanjang waktu yang lebih pendek antara over the shorter of the asset’s useful life and
lama masa manfaat aset dan jangka waktu the lease term on a straight-line basis. If the
sewa menggunakan metode garis lurus. Jika Group is reasonably certain to exercise a
Grup cukup yakin untuk melaksanakan opsi purchase option, the right-of-use asset is
pembelian, aset hak guna disusutkan selama depreciated over the underlying assets’ useful
masa manfaat aset yang mendasarinya. life. While the Group revalues its land and
Sementara Grup menilai kembali tanah dan buildings that are presented within property,
bangunannya yang ada di dalam properti, plant and equipment, it has chosen not to do
gedung, dan peralatan, Grup memilih untuk so for the right-of-use buildings held by the
tidak melakukannya untuk bangunan hak guna Group
yang dimiliki oleh Grup.
fffff.
Pembayaran terkait dengan sewa jangka xxxx. Payments associated with short-term leases
pendek dan sewa aset bernilai rendah diakui and leases of low-value assets are
atas dasar garis lurus sebagai beban dalam recognised on a straight-line basis as an
laporan laba rugi. Sewa jangka pendek adalah expense in profit or loss. Short-term leases
sewa dengan masa sewa 12 bulan atau are leases with a lease term of 12 months or
kurang. Aset bernilai rendah terdiri dari less. Low-value assets comprise ITequipment
peralatan TI dan furnitur kantor kecil. and small items of office furniture.
hhhhh.
t. Penjabaran mata uanga asing iiiii.t. Foreign currency transactions
jjjjj.
Transaksi dalam mata uang asing dijabarkan ääää. Transactions denominated in foreign currency
ke mata uang Rupiah dengan menggunakan are translated into Rupiah at the exchange
kurs yang berlaku pada tanggal transaksi. rates prevailing at the date of the
Pada tanggal laporan posisi keuangan, aset transactions. At the statements of financial
dan liabilitas moneter dalam mata uang asing position date, monetary assets and liabilities
dijabarkan dengan kurs yang berlaku saat itu. in foreign currency are translated at the
prevailing exchange rates at that date.
lllll.
Keuntungan dan kerugian selisih kurs yang mmmmm. Exchange gains and losses arising on foreign
timbul dari transaksi dalam mata uang asing currency transactions and on the translation
dan penjabaran aset dan liabilitas moneter of foreign currency monetary assets and
dalam mata uang asing, diakui pada laporan liabilities are recognized in the consolidated
laba rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian. comprehensive income.
nnnnn.
Mata uang asing utama yang digunakan ooooo. The main foreign currency used is United
adalah dolar Singapore (“SGD$”), dimana kurs States dollar (“SGD$”), for which the
pada tanggal laporan posisi keuangan exchange rates at the consolidated
konsolidasian adalah Rp 11.712 (2022: Rp statements of financial position dates are Rp
15.659 untuk setiap satu SGD$. 11.712 (2022: Rp 15.659) for one SGD$.
14
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued))
ppppp.
u. Pihak berelasi qqqqq.u. Related parties
rrrrr.
Pihak-pihak berelasi adalah orang atau entitas ggggg. Related party represents a person or an entity
yang terkait dengan Grup perusahaan: who is related to the Group:
ttttt.
Orang atau anggota keluarga terdekat iiiii. A person or a close member of the person’s
mempunyai relasi dengan entitas pelapor jika family is related to a reporting entity if that
orang tersebut: person:
- memiliki pengendalian atau pengendalian jjjjj. - has control or joint control over the
bersama atas entitas pelapor; reporting entity
- memiliki pengaruh signifikan atas entitas - has significant influence over the
pelapor atau; reporting entity or
- manajemen kunci entitas pelapor atau - s a member of the key management
entitas induk entitas pelapor. personnel of the reporting entity or
parent of the reporting entity.
wwwww.
Suatu entitas berelasi dengan entitas pelapor lllll. An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
- Entitas dan entitas pelapor adalah - The entity and the reporting entity are
anggota dari Grup yang sama (artinya members of the same group (which
entitas induk, entitas anak, dan entitas means that each parent, subsidiary and
anak berikutnya terkait dengan entitas fellow subsidiary is related to the others)
lain) - One entity is an associate or joint
- Satu entitas adalah entitas asosiasi venture of the other entity (or an
atau ventura bersama dari entitas lain associate or joint venture of a member of
(atau entitas asosiasi atau ventura a group of which the other entity is a
bersama yang merupakan anggota member)
suatu grup, yang mana entitas lain
tersebut adalah anggotanya)
- Kedua entitas tersebut adalah ventura - Both entities are joint ventures of the
bersama dari pihak ketiga yang sama same third party
- Satu entitas adalah ventura bersama
dari entitas ketiga dan entitas yang - One entity is a joint venture of a third
lain adalah entitas asosiasi dari entity and the other entity is an associate
entitas ketiga of the third entity
- Entitas tersebut adalah suatu
program imbalan pasca-kerja untuk - The entity is a post-employment benefit
imbalan kerja dari salah satu entitas plan for the benefit of employees of
pelapor atau entitas yang terkait either the reporting entity or an entity
dengan entitas pelapor. Jika entitas related to the reporting entity. If the
pelapor adalah entitas yang reporting entity is the entity which
menyelenggarakan program tersebut, organized the program itself, the
maka entitas sponsor juga berelasi sponsoring entity will relate to the
dengan entitas pelapor reporting entity
- Entitas yang dikendalikan atau - The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified
yang diidentifikasi di atas above
- Orang yang memiliki pengaruh - A person has significant influence
signifikan atas entitas atau personil over the entity or is a member of the
manajemen kunci entitas (atau entitas key management personnel of the
induk dari entitas) entity (or of a parent of the entity)
- Entitas, atau anggota dari kelompok - An entity, or member of a group in
yang mana entitas merupakan bagian which the entity is a part of that
dari kelompok tersebut, menyediakan group, provides the services of key
jasa personil manajemen kunci management personnel to the
kepada entitas pelapor atau kepada reporting entity or to the parent entity
entitas induk entitas pelapor. of the reporting entity.
15
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICES
MATERIAL (lanjutan) INFORMATION (continued)
v. Laba per saham yyyyy.
v. Earnings per share
zzzzz.
Laba per saham dasar dihitung dengan ooooo. Basic earnings per share is calculated by
membagi laba bersih yang tersedia bagi dividing net income available to shareholders
pemegang saham Perusahaan dengan jumlah of the Company by the weighted average
rata-rata tertimbang saham biasa yang number of common shares outstanding during
beredar pada periode berjalan. the period.year and excluding treasury
shares.
bbbbbb.
Laba per saham dilusian menyesuaikan angka qqqqq. Diluted earnings per share adjusts the figures
yang digunakan dalam penentuan laba per used in the determination of basic earnings per
saham dasar untuk memperhitungkan: share to take into account:
• dampak setelah pajak penghasilan • the after-income tax effect of interest
atas bunga dan biaya pendanaan and other financing costs associated
lainnya yang terkait dengan potensi with dilutive potential ordinary shares,
saham biasa yang bersifat dilutif, • the weighted average number of
• jumlah rata-rata tertimbang saham additional ordinary shares that would
biasa tambahan saham yang have been outstanding assuming the
seharusnya beredar dengan asumsi conversion of all dilutive potential
konversi seluruh potensi saham biasa ordinary shares
yang bersifat dilutif
s
Untuk tujuan perhitungan laba per saham dddddd.For the purposes of calculating diluted
dilusian, entitas menyesuaikan laba atau rugi earnings per share, the profit or loss
yang dapat diatribusikan kepada pemegang attributable to the Company’s ordinary equity
saham biasa Perusahaan dengan efek setelah holders will be adjusted for the aftertax effects
pajak bunga yang diakui dalam periode of interest recognised during the period on
tersebut terkait dengan obligasi konversi. convertible bonds
eeeeee.
w. Segmen pelaporan ffffff.w. Segmen reporting
gggggg.
Segmen operasi dilaporkan dengan cara yang vvvvv. Operating segments are reported in a manner
konsisten dengan pelaporan internal yang consistent with the internal reporting provided
diberikan kepada pengambil keputusan to the chief operating decision-maker. The
operasi utama. Pengambil keputusan operasi chief operating decision-maker, who is
utama, yang bertanggung jawab responsible for allocating resources and
mengalokasikan sumber daya dan menilai assessing performance of the operating
kinerja segmen operasi, telah diidentifikasi segments, has been identified as the steering
sebagai komite pengarah yang mengambil committee that makes strategic decisions.
keputusan strategis.
16
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI wwwww.3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTASI SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
jjjjjj.
Grup membuat estimasi dan asumsi tertentu yyyyy. Group makes certain estimates and
terkait masa depan. Estimasi dan pertimbangan assumptions related to the future. Estimates
dievaluasi secara berkelanjutan berdasarkan and judgments are evaluated on an ongoing
pengalaman historis dan faktor lain, termasuk basis based on historical experience and
ekspektasi atas kejadian masa depan yang other factors, including expectations of future
diyakini layak. Di masa depan pengalaman aktual events that are believed feasible. Actual
mungkin dapat berbeda dari estimasi dan asumsi future experience may differ from those
tersebut. estimates and assumptions.
llllll.
a. Pertimbangan - pertimbangan di dalam ååååå. a. Judgements made in applying
penerapan kebijakan akuntansi accounting policies
nnnnnn.
Di dalam proses penerapan kebijakan oooooo. In the process of applying the Group's
akuntansi, manajemen telah melakukan accounting policies, management has
pertimbangan, terpisah dari masalah made the following judgements, apart
estimasi, yang memiliki dampak signifikan from those involving estimations, which
terhadap jumlah yang diakui di dalam have the most significant effect on the
laporan keuangan konsolidasian: amounts recognized in the consolidated
financial statements:
pppppp.
(i) Pajak penghasilan (ii) (i) Income taxes
(ii)
Grup memiliki eksposur atas pajak (iii) The Group has exposure to income taxes.
penghasilan. Pertimbangan signifikan Significant judgement is involved in
dilakukan di dalam menentukan provisi atas determining the provision for income taxes.
pajak penghasilan. Ada beberapa transaksi There are certain transactions and
dan komputasi di mana penentuan akhir computations for which the ultimate tax
perpajakan adalah tidak pasti di dalam determination is uncertain during the ordinary
kegiatan usaha normal. Grup mengakui course of business. The Group recognizes
liabilitias atas isu pajak yang diharapkan liabilities for expected tax issues based on
berdasarkan estimasi apakah penambahan estimations of whether additional taxes will be
pajak akan jatuh tempo. Pada saat hasil final due. Where the final tax outcome of these
perpajakan berbeda dari jumlah yang matters is different from the amounts that
sebelumnya diakui, maka selisih tersebut were initially recognized, such differences will
akan berdampak pada pajak penghasilan kini impact the current income tax and deferred
dan provisi pajak tangguhan di dalam periode tax provisions in the period in which such
dimana penentuan tersebut dibuat determination is made.
(iv)
(ii) Penentuan mata uang fungsional (iii) (ii) Determination of functional currency
qqqqqq.
Grup mengukur transaksi mata uang asing cccccc. The Group measures foreign currency
dalam mata uang fungsional Perusahaan transactions in the respective functional
dan entitas anak terkait. Dalam menentukan currencies of the Company and its
mata uang fungsional dari entitas di dalam subsidiaries. In determining the functional
Grup, pertimbangan diperlukan untuk currency of the entities in the Group,
menentukan mata uang yang sebagian besar judgement is required to determine the
mempengaruhi harga penjualan jasa dan currency that mainly influences sales prices
negara yang mempunyai kekuatan kompetitif for services and of the country whose
dan peraturan-peraturan yang sebagian competitive forces and regulations mainly
besar menentukan harga penjualan jasa determines the sales prices of its services.
entitas di dalam Grup.
ssssss.
Mata uang fungsional dari entitas dalam eeeeee. The functional currencies of the entities in the
Grup ditentukan berdasarkan penilaian Group are determined based on
manajemen terhadap lingkungan ekonomi management’s assessment of the economic
dimana entitas itu beroperasi dan proses environment in which the entities operate and
entitas untuk menentukan harga jual. the entities’ process of determining sales
prices.
17
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3.ffffff.SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTASI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
vvvvvv.
a. Pertimbangan - pertimbangan di dalam hhhhhh. a. Judgements made in applying
penerapan kebijakan akuntansi (lanjutan) accounting policies (continued)
xxxxxx.
(iii) Klasifikasi asset dan liabilitas keuangan jjjjjj.(iii) Determination of financial asset and liabilitie
(iv)
Grup menetapkan kategori atas aset dan (v) The Group determines the category of certain
liabilitas tertentu sebagai aset keuangan dan assets and liabilities as financial assets and
liabilitas keuangan dengan financial liabilities by judging if they meet the
mempertimbangkan definisi masing-masing definition of each financial instrument.
instrumen keuangan. Dengan demikian, aset Accordingly, the financial assets and financial
keuangan dan liabilitas keuangan diakui liabilities are accounted for in accordance with
sesuai dengan kebijakan akuntansi Grup the Group’s accounting policies as disclosed in
seperti diungkapkan pada Catatan 2d. Notes 2d
(vi)
(vii)
b. Sumber utama ketidakpastian estimasi (viii)
b. Key sources of estimation uncertainty
(ix)
Asumsi utama berkenaan dengan sumber (x) The key assumptions concerning the future and
utama dan sumber lainnya ketidakpastian other key sources of estimation uncertainty at
estimasi di masa depan, yang memiliki risiko the end of the reporting period, that have a
signifikan yang dapat menyebabkan significant risk of causing a material adjustment
penyesuaian material terhadap nilai tercatat to the carrying amounts of assets and liabilities
aset dan liabilitas pada tahun buku within the next financial year are disclosed
mendatang, diungkapkan di bawah. below.
(xi)
i. Masa manfaat asset tetap (xii) (i) Useful lives of property and equipments
(xiii)
Biaya aset tetap disusutkan dengan metode (xiv) The cost of property and equipments is
garis lurus berdasarkan taksiran masa depreciated on a straight-line method over the
manfaat aset tetap. Manajemen assets’ estimated useful economic lives.
memperkirakan masa manfaat aset tetap Management estimates the useful lives of
tersebut antara 2 sampai dengan 20 tahun. these equipments to be 2 to 20 years. These
Hal ini sesuai taksiran masa manfaat yang are common life expectancies applied in the
umum diaplikasikan pada industri. Perubahan industry. Changes in the expected level of
tingkat yang diharapkan dalam penggunaan usage and technological developments could
dan perkembangan teknologi dapat impact the economic useful lives and the
mempengaruhi masa manfaat peralatan dan residual values of these assets, therefore,
nilai sisa atas asetaset tersebut, oleh karena future depreciation charges could be revised.
itu, biaya penyusutan di masa yang akan The carrying amount of the Company's
datang dapat saja berubah. Nilai tercatat aset property and equipments at the end of the
tetap pada akhir periode pelaporan reporting period is disclosed in Note 12 to the
diungkapkan dalam Catatan 12 atas laporan consolidated financial statements.
keuangan konsolidasian.
(xv)
(ii) Penurunan nilai piutang pelanggan (xvi)(ii) Impairment of receivables from customer
(xvii)
Grup menilai pada tiap tanggal laporan posisi (xviii) The Group assesses at each consolidated
keuangan konsolidasian apakah terdapat statements of financial position date whether
bukti objektif aset keuangan mengalami there is objective evidence that a financial
penurunan nilai. Untuk menentukan apakah asset is impaired. To determine whether there
terdapat bukti objektif penurunan nilai, Grup is objective evidence of impairment, the Group
mempertimbangkan faktor-faktor seperti considers factors such as the possibility of
kemungkinan ketidakmampuan untuk insolvency or significant difficulties of the
membayar hutang atau kesulitan signifikan debtor and default or significant delay in
debitur dan kegagalan maupun penundaan payments.
signifikan pembayaran.
18
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. kkkkkk.
SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTASI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
(xix)
b. Sumber utama ketidakpastian estimasi (xx)b. Key sources of estimation uncertainty
(lanjutan) (continued)
(xxi)
(ii) Penurunan nilai piutang pelanggan (lanjutan) (xxii)(ii) Impairment of receivables from customer
(continued)
(xxiii)
Apabila terdapat bukti objektif penurunan (xxiv) Where there is objective evidence of
nilai, jumlah dan saat arus kas di masa impairment, the amount and timing of future
mendatang diestimasi berdasarkan cash flows are estimated based on historical
pengalaman historis atas kerugian aset loss experience for assets with similar credit
dengan karakteristik risiko kredit yang serupa. risk characteristics. The carrying amount of
Nilai tercatat atas piutang pelanggan Grup the Group’s receivables from customers at the
pada tanggal laporan posisi keuangan consolidated statement of financial position
konsolidasian diungkapkan di Catatan 6 atas date is disclosed in Note 6 to the consolidated
laporan keuangan konsolidasian. financial statements.
(xxv)
(iii) Pengukuran nilai wajar (xxvi)
(iii) Fair value measurement
(xxvii)
Grup menentukan nilai wajar dari instrumen (xxviii) The Group determines the fair value of
keuangan yang tidak mempunyai kuotasi, financial instruments that are not quoted,
menggunakan teknik penilaian. Teknik using valuation techniques. Those techniques
tersebut secara signifikan dipengaruhi oleh are significantly affected by the assumptions
asumsi yang digunakan, termasuk tingkat used, including discount rates and estimates
diskonto dan estimasi arus kas masa depan. of future cash flows. In that regard, the
Maka dari itu, perkiraan nilai wajar yang derived fair value estimates cannot always be
diperoleh tidak selalu dapat dibuktikan melalui substantiated by comparison with independent
perbandingan dengan pasar independen dan, markets and, in many cases, may not be
dalam banyak kasus, mungkin tidak dapat capable of being realised immediately.
direalisasikan dengan segera.
(xxix)
(iv) Asumsi -asumsi liabilitas imbalan kerja (xxx)(iv) Employment benefits obligations assumptions
(xxxi)
Biaya, aset dan liabilitas dari program imbalan (xxxii) The costs, assets and liabilities of the defined
pasti yang diselenggarakan oleh Grup benefit schemes operating by the Group are
ditentukan dengan menggunakan metode- determined using methods relying on actuarial
metode yang mengandalkan estimasi dan estimates and assumptions. Details of the key
asumsi aktuarial. Rincian dari asumsi-asumsi assumptions are set out in Note 23 to the
utama ditetapkan dalam Catatan 23 atas consolidated financial statements. The Group
laporan keuangan konsolidasian. Grup takes advice from independent actuaries
menerima masukan dari aktuaris independen relating to the appropriateness of the
berkaitan dengan kelayakan asumsi. assumptions. Changes in the assumptions
Perubahan dalam asumsi yang digunakan used may have a significant effect on the
mungkin memiliki dampak yang signifikan consolidated statements of comprehensive
terhadap laporan laba rugi komprehensif income and the consolidated statements of
konsolidasian dan laporan posisi keuangan financial position.
konsolidasian.
(xxxiii)
(xxxiv)
19
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Kas Cash
Rupiah 53.140.506 55.365.033 Rupiah
Dolar Singapura 83.899.027 84.128.773 Singapore Dollar
Sub-jumlah 137.039.533 139.493.806 Sub-total
Bank Bank
Rupiah Rupiah
PT Bank Mandiri (Persero), Tbk 466.628.444 118.663.250 PT Bank Mandiri (Persero), Tbk
PT Bank Central Asia, Tbk 179.898.509 80.183.626 PT Bank Central Asia, Tbk
PT Bank SulutGo 61.351.746 194.563.216 PT Bank SulutGo
PT Bank Sumsel Babel 4.584.256 4.764.256 PT Bank Sumsel Babel
PT BPD Riau Kepri 1.427.941 3.313.756 PT BPD Riau Kepri
PT Bank CIMB Niaga, Tbk 1.810.980 2.460.980 PT Bank CIMB Niaga, Tbk
PT Bank Internasional, Tbk - 19.781.632 PT Bank Internasional, Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero), Tbk - 3.437.190 (Persero), Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero), Tbk - 19.678.365 (Persero), Tbk
PT Bank UOB - 10.616.725 PT Bank UOB
Sub-jumlah 715.701.876 457.462.996 Sub-total
Dollar Singapore Singapore Dollar
United Overseas Bank Limited 10.900.632.353 6.905.159.735 United Overseas Bank Limited
Sub-jumlah 10.900.632.353 6.905.159.735 Sub-total
Ringgit Malaysia Malaysia Ringgit
RHB Bank Bernhad 283.878.442 258.575.426 RHB Bank Bernhad
Sub-jumlah 283.878.442 258.575.426 Sub-total
Deposito berjangka Time deposit
PT Bank Mandiri (Persero), Tbk 250.000.000 1.000.000.000 PT Bank Mandiri (Persero), Tbk
Sub-jumlah 250.000.000 1.000.000.000 Sub-total
Jumlah 12.287.252.204 8.760.691.963 Total
Tingkat suku bunga tahunan untuk deposito The annual interest rates for time deposits in
berjangka dalam mata uang Rupiah adalah Rupiah are as follows:
sebagai berikut
31 Desember 2023/ 31 Desember 2022/
Nama Bank December 31, 2023 December 31, 2022 Bank Name
PT Bank Mandiri (Persero), Tbk 2,25% - 2,5% 2,75% - 3,00% PT Bank Mandiri (Persero), Tbk
20
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. ACCOUNT RECEIVABLES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 30) 507.360.110 961.521.735 Related parties (Note 30)
Pihak ketiga Third parties
TOS Social Pte Ltd 3.020.164.065 462.326.065 TOS Social Pte Ltd
EZ-Link Pte Ltd 1.453.847.855 1.130.953.145 EZ-Link Pte Ltd
JJ Telecom Company Limited 1.176.125.423 1.176.125.423 JJ Telecom Company Limited
PT Telekomunikasi Indonesia, Tbk 977.665.000 278.335.000 PT Telekomunikasi Indonesia, Tbk
Sembcorp Power Pte Ltd 839.865.128 372.198.057 Sembcorp Power Pte Ltd
Republik Indonesia 790.747.775 133.579.263 Republik Indonesia
PT Bisnis Solusi Indonesia 770.604.262 770.604.262 PT Bisnis Solusi Indonesia
PT Internux 753.984.000 753.984.000 PT Internux
Dinas Komunikasi dan Informatika Dinas Komunikasi dan Informatika
Kabupaten Banyuasin 651.723.600 651.723.600 Kabupaten Banyuasin
Starhub Cable Vision Ltd 644.667.224 690.004.175 Starhub Cable Vision Ltd
BPJS Ketenagakerjaan Kantor Pusat 623.352.140 966.370.250 BPJS Ketenagakerjaan Kantor Pusat
Koperasi Berkah Sukses Abadi Koperasi Berkah Sukses Abadi
Badan Bank Tanah - 1.815.869.000 Badan Bank Tanah
Bereauserve Pte Ltd - 810.889.014 Bereauserve Pte Ltd
Lain-lain (masing-masing Others (each below
dibawah Rp500 juta) 9.590.117.947 12.738.636.186 Rp500 million)
Jumlah 21.800.224.527 23.713.119.175 Total
Cadangan penurunan nilai (8.903.549.811) (9.448.506.015) Allowance for impairment
Bersih 12.896.674.716 14.264.613.160 Net
21
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (lanjutan) 5. ACCOUNT RECEIVABLES (continued)
Analisis piutang usaha berdasarkan umur piutang Analysis of trade receivables based on the age of
adalah sebagai berikut: the receivables is as follows:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Belum jatuh tempo 5.004.286.788 5.230.741.035 Not past due
Lewat jatuh tempo: Over due:
1-30 hari 4.629.154.929 9.091.376.534 1-30 days
31-60 hari 902.235.822 1.045.382.088 31-60 days
60-90 hari 659.488.808 285.207.771 61-90 days
Lebih dari 90 hari 10.605.058.180 8.060.411.747 More than 90 days
Jumlah 21.800.224.527 23.713.119.175 Total
Cadangan penurunan nilai (8.903.549.811) (9.448.506.015) Allowance for impairment
Bersih 12.896.674.716 14.264.613.160 Net
Perubahan cadangan penurunan nilai piutang Changes in allowance for impairment of
adalah sebagai berikut: receivables are as follows:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Saldo awal 9.448.506.015 6.293.704.466 Beginning balance
Penyisihan/ (pemulihan) tahun berjalan (544.956.204) 3.154.801.549 Provision/(recovery) for the year
Saldo akhir 8.903.549.811 9.448.506.015 Ending balance
Berdasarkan hasil penelaahan atas masing- Based on the review of each receivable and
masing piutang dan secara kolektif dan individu collectively and individually at the end of the year,
pada akhir tahun, manajemen Perusahaan the Company's management believes that the
berkeyakinan bahwa cadangan penurunan nilai allowance for impairment of receivables is
piutang telah memadai untuk menutup kerugian adequate to cover losses on uncollectible trade
atas piutang usaha tidak tertagih. Tidak terdapat receivables. There is no balance of trade
saldo piutang usaha yang digunakan sebagai receivables used as collateral or restricted in use.
jaminan atau dibatasi penggunaannya.
22
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG LAIN-LAIN 5. OTHER RECEIVABLES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Piutang lain-lain - lancar Other receivables - current
Pihak berelasi (Catatan 30) 3.663.188.585 500.000.000 Related parties (Note 30)
Pihak ketiga Third parties
PT Trans Nusantara Dinamika 4.763.881.445 5.383.885.198 PT Trans Nusantara Dinamika
I Tradeit.com Pte Ltd 4.680.000.127 5.365.650.827 I Tradeit.com Pte Ltd
PT Raya Fortuna Energi 133.437.940 644.862.389 PT Raya Fortuna Energi
Enterprise SG DPTM Grant - 436.049.592 Enterprise SG DPTM Grant
Lain-lain 21.389.095 13.012.337 Others
Sub-jumlah 13.261.897.192 12.343.460.343 Sub-total
Piutang lain-lain- tidak lancar Other receivables - non- current
Pihak berelasi (Catatan 30) 1.223.820.039 3.231.457.263 Related parties (Note 30)
Pihak ketiga Third parties
Kominfo - BP3TI 12.606.112.693 14.146.053.376 Kominfo - BP3TI
Sub-jumlah 13.829.932.732 17.377.510.639 Sub-total
Cadangan penurunan nilai - (1.539.940.683) Allowance for impairment
Sub-jumlah, bersih 13.829.932.732 15.837.569.956 Sub-total, net
Jumlah 27.091.829.924 28.181.030.299 Total
a. Kominfo – BP3TI a. Kominfo – BP3TI
Piutang lain-lain kepada Kominfo – BP3TI Other receivables from Kominfo - BP3TI
merupakan piutang yang timbul karena represent receivables arising from
terhentinya kontrak kerjasama Perusahaan termination of the Company's cooperation
karena terjadi ‘wanprestasi’ dari pihak contract due to a 'default' on the part of
Kominfo – BP3TI. Atas terjadinya Kominfo - BP3TI. The occurrence of this
‘wanprestasi’ tersebut, telah menyebabkan 'default' has led to a legal dispute between
terjadinya sengketa hukum antara the Company and Kominfo - BP3TI. In an
Perusahaan dengan Kominfo – BP3TI. Dalam Authentic Copy of the Decision of the
Salinan Otentik Putusan Badan Arbitrase Indonesian National Arbitration Board
Nasional Indonesia (BANI) No. 816/III/ARB- (BANI) No. 816/III/ARB-BANI/2016 dated
BANI/2016 tanggal 22 Desember 2016, Pihak December 22, 2016, the Ministry of
Kominfo – BP3TI diwajibkan untuk melakukan Communication and Information - BP3TI is
pembayaran ganti rugi sebesar required to pay compensation in the amount
Rp12.606.112.693 atas Pekerjaan Paket 1 of Rp12,606,112,693 for Package 1 Work in
sesuai dengan Laporan Verifikasi dari accordance with the Verification Report from
Verifikator Independen dan the Independent Verifier and pay/return
membayar/mengembalikan biaya administration fees, inspection fees and the
administrasi, biaya pemeriksaan dan biaya arbitrator's fee which was paid in advance
arbiter yang terlebih dahulu dibayarkan oleh by the Company amounting to
Perusahaan sebesar Rp253.915.000. Rp253,915,000.
23
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG LAIN-LAIN (lanjutan) 6. OTHER RECEIVABLES (continued)
a. Kominfo – BP3TI (lanjutan) a. Kominfo – BP3TI (continued)
Berdasarkan Surat Permohonan Eksekusi Based on the Execution Application Letter
tanggal 10 Mei 2019 dari Pradnanda Berbudy, dated May 10, 2019 from Pradnanda
S.H.,M.H yang bertindak untuk dan atas nama Berbudy, S.H.,M.H acting for and on behalf of
PT Jasnita Telekomindo, Tbk, Pengadilan PT Jasnita Telekomindo, Tbk, South Jakarta
Negeri Jakarta Selatan melalui Surat District Court through Letter of Decision of
Penetapan Keputusan Pengadilan Negeri District Court No.59/Eks.ARB/2019/PN.Jkt Sel
No.59/Eks.ARB/2019/PN.Jkt.Sel tanggal 25 dated September 25, 2019 ordered the
September 2019 memerintahkan kepada Registrar of the South Jakarta District Court to
Panitera Pengadilan Negeri Jakarta Selatan appoint a Bailiff/Alternate Bailiff at the District
agar menunjuk seorang Jurusita/Jurusita Court, in order to formally summon the
Pengganti pada Pengadilan Negeri tersebut, Kominfo-BP3TI to appear before the
guna melakukan pemanggilan dengan resmi Chairperson of the South Jakarta District
kepada Kominfo - BP3TI untuk datang Court on Wednesday, January 8 2021.
menghadap Ketua Pengadilan Negeri Jakarta
Selatan pada Rabu, 8 Januari 2021.
Pada tahun 2023 Perusahaan telah In 2023, the Company has sent Application
mengirimkan Surat Permohonan No. Letter No. 811/BOD-JT/VI/2022 dated June
811/BOD-JT/VI/2022 tanggal 12 Juni 2023 12, 2023 addressed to the Ministry of Finance
yang ditujukan kepada Kementerian Keuangan of the Republic of Indonesia regarding the
Republik Indonesia terkait permohonan payment request. Based on Letter No. S-
pembayaran. Berdasarkan Surat Pernyataan 37/MK.2/2023 dated August 2, 2023 that the
No. S-37/MK.2/2023 tanggal 2 Agusuts 2023 Ministry of Finance of the Republic of
bahwa Kementerian Keuangan Republik Indonesia refused to make payment.
Indonesia menolak untuk melakukan
pembayaran.
Dalam rangka penyelesaian kewajiban/utang In order to settle this obligation / debt,
ini, Kominfo – BP3TI dapat menyusun atau Kominfo - BP3TI can compile or submit a
menyampaikan usulan alokasi anggaran ke budget allocation proposal to the Ministry of
Kementerian Keuangan Republik Indonesia. Finance of the Republic of Indonesia. Until
Sampai saat ini Kementerian Keuangan masih now, the Ministry of Finance is still waiting for
menunggu hasil investigasi dari Kementerian the results of investigations from the Ministry
Kominfo dan BLU BAKTI terhadap nilai-nilai of Communication and Information and BLU
yang seharusnya dikeluarkan Pemerintah BAKTI on the values that should be issued by
secara fair. Maka dari itu, Manajemen the Government fairly. Therefore,
berkeyakinan bahwa piutang ini dapat tertagih. Management believes that this receivable is
collectible.
b. I Tradeit.com b. I Tradeit.com
Berdasarkan Perjanjian Kerjasama No. Based on Cooperation Agreement No.
183001/IIC/JAST//XI/2020 tanggal 10 183001/IIC/JAST//XI/2020 dated November
November 2020 Perusahaan mengadakan 10, 2020 The company entered into a
kerjasama dengan I Tradeit.com Pte Ltd untuk partnership with I Tradeit.com Pte Ltd to
penyediaan jasa konsultasi, pembuatan provide consulting services, software
software dan leasing. Perjanjian ini berlaku development and leasing. This agreement is
selama tiga tahun terhitung efektif sejak valid for three years effective from November
tanggal 10 November 2021 dan akan 10, 2021 and will be automatically extended
diperpanjang secara otomatis untuk periode for a period of one consecutive year.
satu tahun berturut-turut.
24
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG LAIN-LAIN (lanjutan) 6. OTHER RECEIVABLES (continued)
c. PT Trans Nusantara Dinamika c. PT Trans Nusantara Dinamika
Perusahaan juga menggunakan jasa The Company also uses consulting services,
konsultasi, pembuatan software dan leasing software development and hardware leasing
hardware dengan PT Trans Nusantara with PT Trans Nusantara Dinamika through
Dinamika melalui Perjanjian Kerjasama No. Cooperation Agreement No. 112/PKS.TNM-
112/PKS.TNM-JAST/X/2020 tanggal 5 JAST/X/2020 dated October 5, 2020. This
Oktober 2020. Perjanjian ini berlaku selama agreement is valid for one year effective from
satu tahun terhitung efektif sejak tanggal the date of signing the agreement and will be
ditandatanganinya perjanjian dan akan automatically extended for consecutive one-
diperpanjang secara otomatis untuk periode year periods.
satu tahun berturut-turut.
d. PY Raya Fortuna Energi d. PT Raya Fortuna Energi
Berdasarkan Perjanjian Pinjaman Afiliasi Based on Affiliated Loan Agreement No.
No. 635B/YH-JT/VII/2021 tanggal 1 Juli 635B/YH-JT/VII/2021 dated July 1, 2021, the
2021, Perusahaan memberikan pinjaman Company provided a loan to PT Raya Fortuna
secara kepada PT Raya Fortuna Energi Energi (RFE) to support the operational
(RFE) dengan mendukung kegiatan activities of the coal mine management
operasional usaha pengelolaan tambang business with a period of 2 (two) years.
batu bara dengan jangka waktu selama 2
(dua) tahun.
e. PT Persada Inti Sejahtera e. PT Persada Inti Sejahtera
Perusahaan memberikan pinjaman kepada The Company provided a loan to PT Persada
PT Persada Inti Sejahtera tingkat bunga Inti Sejahtera at an interest rate of 4% per
sebesar 4% per tahun. Kesepakatan hutang annum. This payable and receivable
piutang ini dituangkan dalam Perjanjian agreement is set forth in Accounts Payable
Hutang Piutang No.026/PHP/JT- Agreement No.026/PHP/JT-PPM/XII/2022
PPM/XII/2022 tanggal 23 Desember 2022. dated December 23, 2022. Repayment of this
Pelunasan pinjaman ini dilakukan secara loan is made in stages starting in 2023. This
bertahap yang dimulai pada tahun 2023. Payable and Receivable Agreement ends if it
Perjanjian Hutang Piutang ini berakhir jika has been completed.
telah diselesaikan.
f. PT Phutura Primaindo Media f. PT Phuture Primaindoi Media
Berdasarkan Perjanjian Hutang Piutang No. Based on Accounts Payable Agreement No.
026/PHP/JT-PPM/XIII/2022 tanggal 23 026/PHP/JT-PPM/XIII/2022 dated December
Desember 2022 Perusahaan memberikan 23, 2022, the Company provided a loan to PT
pinjaman kepada PT Phuture Primaindo Phuture Primaindo Media which was used for
Media yang digunakan untuk operasional the Company's operations.
Perusahaan.
g. PT Asuranzy Tekno Inteligen g. PT Asuranzy Tekno Inteligen
Berdasarkan perjanjian hutang piutang Based on payable and receivable agreement
No.012D/PHP/JAST-ATI/VIII/2023 tanggal 13 No.012D/PHP/JAST-ATI/VIII/2023 dated July
Juli 2023. perusahaan memberikan pinjaman 13, 2023. the company provided a loan to PT
kepada PT Asuranxy Tekno Inteligen dengan Asuranxy Tekno Inteligen with a period of 2
jangka waktu 2 (dua) tahun yang digunakan (two) years which was used for the
untuk operasional Perusahaan. Company's operations.
h. PT Jast Infotek Grup h. PT Infotek Grup
Berdasarkan perjanjian hutang piutang No. Based on payable and receivable agreement
0110/PHP/JIG-JAST/XI/2023 tanggal 20 No. 0110/PHP/JIG-JAST/XI/2023 dated
November 2023, Perusahaan memberikan November 20, 2023, the Company provided a
pinjaman kepada PT Jast Infotek Group loan to PT Jast Infotech Group with a period
dengan jangka waktu 2 (dua) tahun yang of 2 (two) years which was used to finance
digunakan oleh untuk membiayai operasinal. operations.
25
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. UANG MUKA 7. ADVANCES
31 Desember 31 Desember
2023/ December 2022/ December
31, 2023 31, 2022
Proyek 2.388.829.029 1.212.017.764 Project
Profit Sharing Intermustika 1.779.731.838 1.245.731.838 Intermustika profit sharing
Perjalanan 27.325.737 40.429.400 Travel
Smart City - 2.547.460.689 Smart city
Pembelian - 3.640.693.936 Purchase
Lainnya 709.151.682 775.472.920 Others
Jumlah 4.905.038.286 9.461.806.547 Total
Uang muka perjalanan adalah uang yang digunakan Travel advances are money used to finance
untuk membiayai perjalanan dinas karyawan. Uang employee business travel. Other advances are
muka lainnya adalah kegiatan operasional dan operational activities and reimbursement. Smart
reimbursement. city advances represent costs incurred by the
Uang muka smart city merupakan biaya yang Company to market new smart city products. This
dikeluarkan oleh Perusahaan untuk memasarkan down payment will be charged by the Company,
produk baru smart city. Uang muka ini akan akan when the Company has sold this product.
dibebankan oleh Perusahaan, ketika Perusahaan However, during 2022, there will be no sales of
telah menjual produk ini. Namun selama tahun 2023, these smart city products.
belum ada penjualan produk smart city tersebut.
Berdasakan addendum Perjanjian Kerjasama Based on the addendum to the Cooperation
pengadaan dan pengoperasian jasa fasilitas Agreement for the procurement and operation of
telekomuniasi, teknologi informasi dan multimerdia telecommunication facility services, information
No. 0145/ADD/IM-JAS/VII/2022 tanggal 04 Agustus technology and multimedium No. 0145/ADD/IM-
2022, uang muka profit sharing intermustika adalah JAS/VII/2022 dated August 04, 2022 that the
uang atas bagi hasil pendapatan telekomunikasi advance of intermustika profit sharing is money
terkait pelenggaraan jasa dan jaringan for telecommunication revenue sharing related to
telekomunikasi dengarn provider telekomunikasi the implementation of telecommunication
guna mendukung dan meningkatkan pelayanan services and networks with telecommunication
telekomunikasi kepada pengguna di Gedung providers to support and improve
Oakwood. Perjanjian ini diperpanjang selama 5 telecommunication services to users in the
(lima) tahun sampai dengan 05 Juli 2027. Oakwood Building. This agreement is extended
for 5 (five) years until July 05, 2027.
26
Page 185
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. BIAYA DIBAYAR DIMUKA 8. PREPAID EXPENSE
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Sewa kantor 346.250.000 299.273.797 Office rent
Asuransi 79.908.602 121.053.651 Insurance
Call Center - 88.031.884 Call Center
Iklan - 58.295.400 Advertising
Lainnya (dibawah Rp50juta) 64.802.538 331.804.078 Others
Jumlah 490.961.140 898.458.810 Total
Asuransi dibayar di muka merupakan asuransi Prepaid insurance represents insurance on motor
atas kendaraan bermotor dan asuransi vehicles and fire insurance for Guntur Building
kebakaran untuk Gedung Guntur No.45 No.45 RT.13/05, Pasar Manggis, Setiabudi Sub-
RT.13/05, Kel. Pasar Manggis, Kec. Setiabudi, district, South Jakarta with the following insured
Jakarta Selatan nilai pertanggungan dan premi values and premiums:
sebagai berikut:
Periode Nilai
Premi/
No Asuransi/ Insurance No. Polis/ Policy No. Pertanggungan/ Pertanggungan/
Premium
Coverage Period Coverage Value
1 Asuransi Kebakaran
PT Asuransi Mukti Artha Guna 27 Des 2023 - 27 Des
Tbk/ PT Asuransi Muk ti Artha 40010923051315 2024/ Dec 27, 2023 - 10.000.000.000 12.730.000
Guna Tbk Dec 27, 2024
2 Asuransi Gempa Bumi
PT Asuransi Mukti Artha Guna 27 Des 2023 - 27 Des
Tbk/ PT Asuransi Muk ti Artha 40010523013786 2024/ Dec 27, 2023 - 10.000.000.000 14.350.000
Guna Tbk Dec 27, 2024
3 Asuransi Kendaraan
PT Asuransi Rksa Pratikara/ 01-M-00001-001-11-2008 20 Nov 2023 - 20 Nov 271.000.000 16.828.880
PT Asuransi Rk sa Pratik ara 2026/ Nov 20, 2023 -
Nov 20, 2026
BCA Insurance/ BCA 010102021100002 06 Jan 2023 - 06 Jan 581.800.000 26.421.380
Insurance 2026/ Jan 06, 2023 -
Jan 06, 2026
BCA Insurance/ BCA '011402021700001 10 April 2923 - 10 288.300.000 17.104.324
Insurance April 2026/ April 10.
2923 - April 10, 2026
PT Asuransi Cakrawala M01-65-08-2023-00002320 03 Sept 2023 - 03 678.000.000 10.479.500
Proteksi Indonesia/ PT Sept 2024/ Sept 03,
Asuransi Cak rawala Protek si 2023 - Sept 03, 2024
Indonesia
PT Asuransi Harta Aman 10102012301987 11 Mar 2023 - 11 Mar 15.000.000 348.000
Pratama, Tbk/ PT Asuransi 2024/ Mar 11, 2023 -
Harta Aman Pratama, Tbk Mar 11, 2024
27
Page 186
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. BIAYA DIBAYAR DIMUKA (lanjutan) 8. PREPAID EXPENSE (continued)
Sewa kantor dibayar di muka merupakan sewa Prepaid office rent represents rent for:
atas:
1. Kantor Penyelenggaraan Jasa Call Center 1. Office of Call Center Services - BPJS
– BPJS Kesehatan Yogyakarta Kesehatan Yogyakarta
Berdasarkan perjanjian sewa No.01 tanggal Based on lease agreement No.01 dated
07 Desember 2023 dengan harga sewa December 07, 2023 with a rental price of
Rp440.000.000. Perusahaan melakukan Rp440,000,000. The Company entered into
perjanjian sewa menyewa tanah dan a lease agreement for land and building to
bangunan untuk menjalankan kegiatan run Call Center Services business activities
usaha Jasa Call Center di Yogyakarta. in Yogyakarta. The lease period starts from
Jangka waktu sewa terhitung mulai tanggal January 07, 2024 and ends on January 07,
07 Januari 2024 dan berakhir pada tanggal 2026.
07 Januari 2026.
2. Kantor Penyelenggaraan Jasa Call Center 2. Office of Call Center Services - BPJS
– BPJS Kesehatan Semarang Kesehatan Semarang
Berdasarkan perjanjian sewa No. Based on lease agreement No. 027/PKS/JT-
027/PKS/JT-HN/XI/2023 tanggal 20 HN/XI/2023 dated November 20, 2023, the
November 2023, Perusahaan melakukan Company entered into a lease agreement to
perjanjian sewa menyewa tanah dan lease land and buildings to run Call Center
bangunan untuk menjalankan kegiatan Services business activities in Seamarang.
usaha Jasa Call Center di Seamarang. The lease period starts from November 20,
Jangka waktu sewa terhitung mulai tanggal 2023 and ends on November 19, 2025.
20 November 2023 berakhir pada tanggal
19 November 2025. Harga sewa sebesar
Rp105.000.000.
3. Kantor penyelenggaraan Jasa Call Center 3. Yogyakarta Call Center Services Office
Yogyakarta
Berdasarkan addendum perjanjian Based on the addendum of cooperation
kerjasama No. 019/ADD/JT-ST/VIII/2023 agreement No. 019/ADD/JT-ST/VIII/2023
tanggal 31 Agustus 2023, Perusahaan dated August 31, 2023, the Company
melakukan perjanjian sewa menyewa tanah entered into a lease agreement for land and
dan bangunan untuk menjalankan kegiatan building to run Call Center Services
usaha Jasa Call Center di Yogyakarta business activities in Yogyakarta with a
dengan harga sewa sebesar rental price of Rp330,000,000. The lease
Rp330.000.000. Jangka waktu sewa period commenced on August 22, 2023 and
terhitung mulai tanggal 22 Agustus 2023 dan will expire on August 22, 2025.
akan berakhir pada tanggal 22 Agustus
2025.
Pos lainnya akun biaya dibayar dimuka PT Asuransi Cakrawala Protection is insurance
merupakan beban maintenance brikerbox, for motorized vehicles to third parties. Other items
aplikasi talenta, enterprise Pro, license invisirion of prepaid expense accounts represent brikerbox
firewall S-100, dan server dell R630 X project maintenance expenses, talent applications,
bank tanah. enterprise Pro, Invisirion firewall S-100 licenses,
and dell R630 X server project land bank.
28
Page 187
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PENDAPATAN YANG MASIH HARUS 9. UNBILLED INCOME
DITERIMA
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Starhub Cable Vision Ltd 2.623.407.360 1.737.202.920 Starhub Cable Vision Ltd
National Gallery Singapore -- 48.968.136 National Gallery Singapore
Innovax Systems Pte Ltd 839.548.913 -- Innovax Systems Pte Ltd
Jumlah 3.462.956.273 1.786.171.056 Total
Pendapatan komisi tergantung pada keberhasilan Commission revenue is dependent on
penjualan pemasaran Jarak jauh atas layanan dan Telemarketing's successful sales of Starhub's
produk telekomunikasi Starhub. telecommunications services and products..
Pendapatan yang masih harus diterima adalah jasa Unbilled income are service for which customers
yang diberikan namun belum ditagihkan kepada were not yet invoiced.
pelanggan.
10. INVESTASI PADA ENTITAS ASOSIASI 10. INVESTMENT IN ASSOCIATE ENTITIES
a. Investasi a. Investment
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Karta Indonesia Global 15.300.000.000 15.300.000.000 PT Karta Indonesia Global
Jumlah 15.300.000.000 15.300.000.000 Total
b. Uang muka investasi b. Investment advance
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Hoiio Pte Ltd 10.000.000.000 10.000.000.000 Hoiio Pte Ltd
Jumlah 10.000.000.000 10.000.000.000 Total
a. Investasi a. Investment
PT Karta Indonesia Global ("PT KIG") PT Karta Indonesia Global ("PT KIG")
Investasi pada PT KIG merupakan investasi Investment in PT KIG is an investment with
dengan kepemilikan 40% sejak tanggal 27 40% ownership since August 27, 2021. This
Agustus 2021. Investasi ini dicatat sebesar investment is recorded at cost because the
biaya perolehan karena Perusahaan tidak Company does not have significant influence
memiliki pengaruh signifikan atas PT KIG over PT KIG (Note 1d).
(Catatan 1d).
b. Uang Muka Investasi b. Investment Advance
Berdasarkan surat penawaran harga Based on the Hoiio Pte Ltd share purchase
pembelian saham Hoiio Pte Ltd tertanggal 3 price offer letter dated October 3, 2022, the
Oktober 2022, Perusahaan telah menyetorkan Company has deposited Rp10,000,000,000
uang tunai tahap 1 sebesar Rp10.000.000.000 in cash as an investment down payment.
sebagai uang muka investasi. Namun, sampai However, until the report is published, it is still
dengan laporan keuangan diterbitkan masih in the process of due diligence assessment.
dalam proses penilaian due diligence.
29
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP 11. FIXED ASSETS
31 Desember 2023/ December 31, 2023
Selisih kurs karena
penjabaran
laporan keuangan/
Exchange rate
differences drom
Saldo awal/ Penambahan/ Pengurangan/ financial statement Saldo akhir/
Beginning balance Addition Deductions translation Ending balance
Harga Perolehan Acquisition cost
Bangunan 35.913.574.994 -- - 23.583.511 35.937.158.505 Building
Peralatan Telecommunications
telekomunikasi 37.692.403.766 4.261.349.878 - 2.217.138 41.955.970.782 equipment
Inventaris kantor 10.025.223.739 1.777.510.273 (34.549.338) 8.475.477 11.776.660.151 Office inventory
Furnitur dan Office furniture and
perlengkapan kantor 609.466.748 7.085.542 (143.444.167) (1.527.227) 471.580.896 equipment
Jumlah 84.240.669.247 6.045.945.693 (177.993.505) 32.748.899 90.141.370.334 Total
Aset Sewa Pembiayaan Finance lease assets
Kendaraan 1.347.610.473 1.226.265.520 - - 2.573.875.993 Vehicle
Jumlah 85.588.279.720 7.272.211.213 (177.993.505) 32.748.899 92.715.246.327 Total
Akumulasi Penyusutan Accumulated depreciation
Bangunan 12.385.322.457 2.376.666.966 - 19.642.513 14.781.631.936 Building
Peralatan Office furniture and
telekomunikasi 35.635.075.239 1.360.103.720 (34.549.338) (5.644.883) 36.954.984.738 equipment
Inventaris kantor 7.850.303.001 1.496.881.175 - 13.203.966 9.360.388.142 Office inventory
Furnitur dan Office furniture and
perlengkapan kantor 505.176.277 72.764.419 (143.444.167) (1.177.562) 433.318.967 equipment
Jumlah 56.375.876.974 5.306.416.280 (177.993.505) 26.024.034 61.530.323.783 Total
Aset Sewa Pembiayaan Finance lease assets
Kendaraan 1.134.966.220 379.813.977 - - 1.514.780.197 Vehicle
Jumlah 57.510.843.194 5.686.230.257 (177.993.505) 26.024.034 63.045.103.980 Total
Nilai Buku 28.077.436.526 29.670.142.347 Book Value
30
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP (lanjutan) 11. FIXED ASSETS (continued)
31 Desember 2022/ December 31, 2022
Saldo awal/ Penambahan/ Penyesuaian/ Saldo akhir/
Beginning balance Addition Adjustment Ending balance
Harga Perolehan
Acquisition cost
Bangunan 30.682.180.775 5.231.394.219 - 35.913.574.994 Building
Peralatan Telecommunications
telekomunikasi 36.590.837.382 1.101.566.384 - 37.692.403.766 equipment
Inventaris kantor 5.472.453.067 4.548.634.305 4.136.367 10.025.223.739 Office inventory
Furnitur dan Office furniture and
perlengkapan kantor - 609.466.748 - 609.466.748 equipment
Kendaraan 11.925.000 - (11.925.000) - Vehicle
Jumlah 72.757.396.224 11.491.061.656 (7.788.633) 84.240.669.247 Total
Aset Sewa Pembiayaan Finance lease assets
Kendaraan 1.332.240.700 15.369.773 - 1.347.610.473 Vehicle
Jumlah 74.089.636.924 11.506.431.429 (7.788.633) 85.588.279.720 Total
Akumulasi Penyusutan Accumulated depreciation
Bangunan 6.126.565.138 6.258.757.319 - 12.385.322.457 Building
Peralatan Office furniture and
telekomunikasi 33.878.708.019 1.756.367.220 - 35.635.075.239 equipment
Inventaris kantor 4.344.266.045 3.505.692.255 344.701 7.850.303.001 Office inventory
Furnitur dan Office furniture and
perlengkapan kantor - 505.176.277 - 505.176.277 equipment
Kendaraan 11.925.000 - (11.925.000) - Vehicle
Jumlah 44.361.464.202 12.025.993.071 (11.580.299) 56.375.876.974 Total
Aset Sewa Pembiayaan Finance lease assets
Kendaraan 865.956.451 269.009.769 - 1.134.966.220 Vehicle
Jumlah 45.227.420.653 12.295.002.840 (11.580.299) 57.510.843.194 Total
Nilai Buku 28.862.216.271 28.077.436.526 Book Value
Perusahaan mengasuransi aset tetap bangunan The Company insured its buildings and vehicles to
dan kendaraan kepada pihak ketiga (Catatan 8). third parties (Note 8).
Pada tanggal 31 Desember 2023 dan 2022 tidak As of December 31, 2023 and 202 there are no
terdapat aset tetap yang sudah disusutkan penuh fixed assets that have been fully depreciated but
namun masih digunakan untuk menunjang are still being used to support the Company's
operasional Perusahaan. Tidak terdapat aset operations. There are no fixed assets that come
tetap yang berasal dari hibah, aset tetap yang from grants, fixed assets that are retired from active
dihentikan dari penggunaan aktif, aset tetap yang use, fixed assets that are not used temporarily and
tidak dipakai sementara dan aset tetap yang tidak fixed assets that are not classified as available-for-
diklasifikasikan sebagai tersedia untuk dijual. sale.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, Management
Manajemen berkeyakinan bahwa tidak terdapat believes that there is no impairment in value of the
penurunan nilai atas aset tetap karena aset tetap fixed assets because all of the Company's fixed
Perusahaan seluruhnya masih dapat digunakan assets can still be used and can generate the
dan dapat menghasilkan arus kas masuk masa Company's future cash inflows.
depan Perusahaan.
31
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TAKBERWUJUD 12. INTANGIBLE ASSETS
31 Desember 2023/ December 31, 2023
Penyesuaian saldo
Saldo awal/ awal/ Opening Pengurangan/ Saldo akhir/
Beginning balance balance Subtraction Ending balance
adjustment
Harga perolehan 4.257.600.000 3.308.063.836 7.565.663.836 Acquisititon cost
Akumulasi amortisasi (1.064.400.000) (1.347.729.575) (2.412.129.575) Accumulated depreciaton
Nilai Buku 3.193.200.000 5.153.534.261 Book value
31 Desember 2022/ December 31, 2022
Penyesuaian saldo
Saldo awal/ awal/ Opening Pengurangan/ Saldo akhir/
Beginning balance balance Subtraction Ending balance
adjustment
Harga perolehan 4.257.600.000 -- - 4.257.600.000 Acquisititon cost
Akumulasi amortisasi (212.880.000) (851.520.000) - (1.064.400.000) Accumulated depreciaton
Nilai Buku 4.044.720.000 3.193.200.000 Book value
Aset tak berwujud merupakan aset atas Intangible assets are assets for the omnichannel
software aplikasi omnichannel dan mobile application software and mobile apps used for the
apps yang digunakan untuk kegiatan usaha PT business activities of PT Sakti Makmur Pratama in
Sakti Makmur Pratama dalam memperoleh obtaining income with an estimated economic life
pendapatan dengan perkiraan umur ekonomis of 5 (five) years.
selama 5 (lima) tahun.
32
Page 191
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK GUNA 13. RIGHT OF USE ASSETS
31 Desember 2023/ December 31, 2023
Selisih kurs
karena
penjabaran
laporan
keuangan/
Exchange rate
differences
Saldo awal/ drom financial
Beginning Penambahan/ Pengurangan/ statement Saldo akhir/
balance Addition Deduction translation Ending balance
Harga perolehan 4.568.067.766 -- - 8.257.912 4.576.325.678 Acquisition cost
Akumulasi amortisasi (1.673.436.204) (2.288.162.840) -- (1.376.336) (3.962.975.380) Accumulated depreciation
Nilai Buku 2.894.631.562 613.350.298 Book Value
31 Desember 2022/ December 31, 2022
Saldo awal/
Penambahan/ Penyesuaian/ Saldo akhir/
Beginning
Addition Adjustment Ending balance
balance
Harga perolehan 2.678.002.182 1.890.065.584 - 4.568.067.766 Acquisition cost
Akumulasi amortisasi (2.274.252.712) (1.673.436.204) 2.274.252.712 (1.673.436.204) Accumulated depreciation
Nilai Buku 403.749.470 2.894.631.562 Book Value
Penambahan asset hak guna sewa Addition of leasehold assets in 2022, namely
ditahun 2022 yaitu atas sewa kantor for the lease of the subsidiary's office, 203
entitas anak, 203 Henderson Road #10- Henderson Road #10-13 for the next 2 years
13 untuk 2 tahun berikutnya samapi until August 31, 2024.
dengan 31 Agusttus 2024.
14. ASET LAINNYA 14. OTHERS ASSETS
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Jaminan sewa 167.593.568 232.015.692 Rental guarantee
Jaminan 264.339.085 162.728.485 Guarantee
Jaminan kinerja -- 161.734.758 Preformance assurance
Lainnya (dibawah Rp50juta) 148.690.982 180.659.162 Others (below Rp50million)
Jumlah 580.623.635 737.138.097 Total
Jaminan adalah jaminan yang dibayar oleh Grup Guarantee is a security paid by the Group for office rent
atas sewa kantor dan sambungan telepon. and telephone connection.
33
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PINJAMAN BANK JANGKA PENDEK 15. SHORT TERM BANK LOANS
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Bank Pan Indonesia, Tbk 16.878.327.475 16.578.826.214 PT Bank Pan Indonesia, Tbk
PT Bank Central Asia, Tbk 11.850.525.736 11.989.895.739 PT Bank Central Asia, Tbk
Jumlah 28.728.853.211 28.568.721.953 Total
PT Bank Pan Indonesia, Tbk PT Bank Pan Indonesia, Tbk
Pada tanggal 26 Desember 2019, On December 26, 2019, based on the Credit
berdasarkan Surat Persetujuan Kredit dari PT Approval Letter from PT Bank Pan Indonesia Tbk
Bank Pan Indonesia Tbk (Bank Panin) (Bank Panin) No.936/JAS/EXT/19 the Company
No.936/JAS/EXT/19 Perusahaan memperoleh obtained a credit facility in the form of a Current
fasilitas kredit berupa Pinjaman Rekening Account Loan (PRK) of Rp5,000,000,000 and a
Koran (PRK) sebesar Rp5.000.000.000 dan Revolving Loan facility (PB) of Rp13,000,000,000
fasilitas Pinjaman Berulang (PB) sebesar as the Company's working capital in the field of
Rp13.000.000.000 sebagai modal kerja telecommunications services, procurement of
Perusahaan dibidang jasa telekomunikasi, computers and spare parts, a term of 1 (one)
pengadaan komputer dan suku cadangnya, year with an interest rate of 11.50% per year
jangka waktu 1 (satu) tahun dengan suku (floating rate). Collateral/loan collateral in the
bunga 11,50% per tahun (floating rate). form of land and buildings located on Jl. Thunder
Agunan/jaminan kredit berupa tanah dan No. 45 RT 013 RW 05, Pasar Manggis,
bangunan yang terletak di Jl. Guntur No. 45 Setiabudi, South Jakarta SHGB No. 621 PT
RT 013 RW 05, Pasar Manggis, Setiabudi, Jasnita Telekomindo Tbk. This loan will be
Jakarta Selatan SHGB No. 621 an PT Jasnita disbursed in January 2021.
Telekomindo Tbk. Pinjaman ini mulai
dicairkan pada bulan Januari 2021.
Berdasarkan Addendum Atas Perjanjian
Kredit dari PT Bank Panin Indonesia Tbk No. Based on the Addendum to the Credit Agreement
376 dan 377 tanggal 21 Desember 2021 from PT Bank Panin Indonesia Tbk No. 376 and
Perusahaan memperoleh fasilitas kredit 377 dated December 21, 2021 The Company
berupa Pinjaman Rekening Koran (PRK) yang obtained a credit facility in the form of a non-
bersifat non revolving sebesar revolving Current Account Loan (PRK) of
Rp5.000.000.000 dan fasilitas Pinjaman Rp5,000,000,000 and a revolving Revolving Loan
Berulang (PB) yang bersifat revolving sebesar (PB) facility of Rp13,000,000,000 as the
Rp13.000.000.000 sebagai modal kerja Company's working capital in the services sector.
Perusahaan dibidang jasa telekomunikasi, telecommunications, procurement of computers
pengadaan komputer dan suku cadangnya, and spare parts, with an interest rate of 11.5%
dengan suku bunga 11,5% per tahun. per annum. Collateral/loan collateral in the form
Agunan/jaminan kredit berupa tanah dan of land and buildings located on Jl. Thunder No.
bangunan yang terletak di Jl. Guntur No. 45 45 RT 013 RW 05, Pasar Manggis, Setiabudi,
RT 013 RW 05, Pasar Manggis, Setiabudi, South Jakarta SHGB No. 621 a.n PT Jasnita
Jakarta Selatan SHGB No. 621 a.n PT Jasnita Telekomindo Tbk. This loan matures on
Telekomindo Tbk. Pinjaman ini jatuh tempo December 27, 2022 and has been extended until
pada tanggal 27 Desember 2022 dan telah June 27, 2022 based on the Addendum Deed to
diperpanjang sampai dengan 27 Juni 2022 the Company's Credit Agreement with PT Bank
berdasarkan Akta Addendum Atas Perjanjian Pan Indonesia, Tbk No. 102 and 103 of February
Kredit Perusahaan dengan PT Bank Pan 4, 2022.
Indonesia, Tbk No. 102 dan 103 tanggal 4
Februari 2022.
34
Page 193
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PINJAMAN BANK JANGKA PENDEK (lanjutan) 15. SHORT TERM BANK LOANS (continued)
Berdasarkan Addendum Perjanjian Kredit PT Based on the Addendum of Credit Agreement of
Bank Panin Indonesia Tbk No. PT Bank Panin Indonesia Tbk No.
00763/KPO/SPPJ/2023 tanggal 27 Oktober 2023 00763/KPO/SPPJ/2023 dated October 27, 2023,
Perusahaan melakukan perpanjangan the Company extended the loan facilities of
pinjamanfasilitas Pinjaman Rekening Koran Current Account Loan (PRK) and Recurring Loan
(PRK) dan Pinjaman Berulang (PB) dengan (PB) with an interest rate of 10% per annum until
tingkat suku bunga 10% per tahun sampai October 30, 2024.
dengan 30 Oktober 2024.
In connection with the above facilities, the
Sehubungan dengan fasilitas di atas, Company is not permitted to do the following
Perusahaan tidak diperkenankan untuk things without prior written approval from Bank
melakukan hal-hal dibawah ini tanpa persetujuan Panin:
tertulis terlebih dahulu dari Bank Panin: a. Selling or in other ways transferring things
a. Menjual atau dengan cara lain mengalihkan or renting/handing over the use of all or
hal atau menyewakan/menyerahkan part of the Company's property/assets;
pemakaian seluruh atau sebagian b. Pledge the Company's assets to other
kekayaan/aset Perusahaan; parties, except for pledging assets to the
b. Menjaminkan kekayaan Perusahaan Bank as collateral;
kepada pihak lain, kecuali menjaminkan c. Enter into agreements that may result in
kekayaan kepada Bank sebagai jaminan; the Company's obligation to pay third
c. Mengadakan perjanjian yang dapat parties;
menimbulkan kewajiban Perusahaan untuk d. Guarantee directly or indirectly other third
membayar kepada pihak ketiga; parties;
d. Menjamin langsung maupun tidak langsung e. Provide loans to or receive loans from
pihak-pihak ketiga lainnya; other parties except in the context of
e. Memberikan pinjaman kepada atau running the Company's daily business;
menerima pinjaman dari pihak lain kecuali Make changes to the nature of the
dalam rangka menjalankan usaha Company's business activities.
Perusahaan sehari-hari;
PT Bank Central Asia, Tbk
PT Bank Central Asia, Tbk
Berdasarkan Surat Pemberitahuan
Perpanjangan Jangka Waktu (SPPJ) atas nama Based on Notification of Term Extension (SPPJ)
Perusahaan No. 000540/KPO/SPJJ/2021 on behalf of the Company No.
tanggal 29 Oktober 2021, PT Bank Central Asia, 000540/KPO/SPJJ/2021 dated October 29,
Tbk (BCA) memberikan fasilitas kredit lokal 2021, PT Bank Central Asia, Tbk (BCA) provides
dengan batas maksimum sebesar a local credit facility with a maximum limit of
Rp12.000.000.000 (dua belas miliar rupiah), Rp12,000,000,000 (twelve billion rupiah), which
yang dapat digunakan juga dalam bentuk can also be used in the form of a bank guarantee
fasilitas bank garansi sebesar Rp2.000.000.000 facility amounting to Rp2,000,000,000 (two billion
(dua miliar rupiah), dengan suku bunga 11,5% rupiah), with an interest rate of 11.5% per
per tahun, dengan jaminan aset pribadi sebagian annum, secured by the personal assets of some
direksi Perusahaan berupa sebuah rumah of the Company's directors in the form of a
tinggal di Jl. Pluit Sakti Raya No. 7 Blok A Kav. residential house on Jl. Pluit Sakti Raya No. 7
No.13 Kel. Pluit, Kec. Penjaringan, Wil. Kota Block A Kav. No. 13 Kel. Pluit, Kec. Penjaringan,
Jakarta Utara sesuai sertifikat HM-1216/Pluit an Wil. City of North Jakarta according to certificate
Elsie Widjaya. Perjanjian ini jatuh tempo pada HM-1216/Pluit an Elsie Widjaya. Agreement this
tanggall 30 Oktober 2022 dan telah diperpanjang maturity date is October 30, 2022 and has been
sampai dengan 30 Oktober 2023 berdasarkan extended until October 30, 2023 based on Notice
Surat Permberitahuan Perpanjangan Jangka of Term Extension (SPPJ)
Waktu (SPPJ) No.00590/KPO/SPPJ/2022 No.00590/KPO/SPPJ/2022 dated October 28,
tanggal 28 Oktober 2022. 2022.
Sampai saat tanggal pelaporan belum ada As of the reporting date, there has been no
perpanjangan pinjaman PT Bank Central Asia extension of PT Bank Central Asia Tbk loan
Tbk tahun 2023. 2023.
35
Page 194
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PINJAMAN BANK JANGKA PENDEK (lanjutan) 15. SHORT TERM BANK LOANS (continued)
Sehubungan dengan fasilitas di atas, Perusahaan In connection with the above facilities, the
tidak diperkenankan untuk melakukan hal-hal Company is not allowed to do the following
dibawah ini tanpa persetujuan tertulis terlebih things without prior written approval from BCA:
dahulu dari BCA: a. Obtaining a new money/credit loan from
a. Memperoleh pinjaman uang/kredit baru dari another party and/or binding oneself as a
pihak lain dan/atau mengikatkan diri sebagai guarantor/guarantor in any form and with
penanggung/penjamin dalam bentuk dan any name and/or using the Company's
dengan nama apapun dan/atau menggunakan assets to other parties;
harta kekayaan Perusahaan kepada pihak
lain;
b. Meminjamkan uang, termasuk tetapi tidak b. Lend money, including but not limited to
terbatas kepada Perusahaan afiliasinya, affiliated companies, except in the context of
kecuali dalam rangka menjalankan usaha carrying out daily business;
sehari-hari;
c. Melakukan peleburan, penggabungan, c. Perform consolidation, merger, takeover,
pengambilalihan,pembubaran/ likuidasi, serta dissolution/liquidation, and change
mengubah status kelembagaan. institutional status.
Jumlah pembayaran atas pinjaman bank untuk Total payments on bank loans for the years ended
tahun-tahun berjalan yang berakhir pada tanggal December 31, 2022 and December 31, 2021
31 Desember 2023 dan 2022 masing-masing amounted to Rp98,122,656,573 and
sebesar Rp98.122.656.573 dan Rp54,519,587,292, respectively.
Rp54.519.587.292.
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022, the
Perusahaan telah memenuhi pembatasan yang Company has complied with the covenants
diwajibkan dalam perjanjian pinjaman. required in the loan agreements.
16. UTANG USAHA 16. TRADE PAYABLES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 30) 264.765.045 748.128.186 Related parties (Note 30))
Pihak ketiga Third parties
PT Telekomukasi Indonesia Tbk 3.025.042.041 6.317.474.954 PT Telek omuk asi Indonesia Tbk
PT Esa Kreasi Negri 607.112.500 607.112.500 PT Esa Kreasi Negri
PT Indosat Tbk 602.773.286 557.385.269 PT Indosat Tbk
PT Mora Telematikan Indonesia Tbk 368.849.741 669.060.426 PT Mora Telematik an Indonesia Tbk
PT Infomedia Nusantara 228.345.913 228.345.913 PT Infomedia Nusantara
PT Idea Milenia Indonesia 260.508.944 -- PT Idea Milenia Indonesia
Meta Platform Ireland Limited 198.028.996 -- Meta Platform Ireland Limited
PT Intelix Global Crossing 189.745.219 189.745.219 PT Intelix Global Crossing
PT Iforte Solusi Intefotek 184.468.125 40.515.000 PT Iforte Solusi Intefotek
PT Dam Korporindo Digital 165.141.391 118.783.010 PT Dam Korporindo Digital
PT Supra Primatama Nusantara 151.047.510 294.142.530 PT Supra Primatama Nusantara
PT Retama Mitra Mandiri 107.290.101 -- PT Retama Mitra Mandiri
Yellow Ribbon Singapore 293.599.103 202.472.866 Yellow Ribbon Singapore
Innovax Systems Pte Ltd -- 184.113.546 Innovax Systems Pte Ltd
Talentvis Singapore Pte Ltd -- 149.454.948 Talentvis Singapore Pte Ltd
PT Berca Schindler Lifts -- 101.082.250 PT Berca Schindler Lifts
Lain-lain (masing-masing Others (each
di bawah Rp100 juta) 929.601.244 981.515.618 below Rp100 million)
Jumlah 7.576.319.159 11.389.332.235 Total
36
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG USAHA (lanjutan) 16. TRADE PAYABLES (continued)
Utang usaha berdasarkan analisa umur adalah Trade payables based on age analysis are as
sebagai berikut: follows:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Lancar 26.193.453 74.478.800 Current
Lewat jatuh tempo: Past due:
1 – 30 hari 3.047.446.202 2.469.779.495 1 - 30 days
31 – 60 hari 1.143.402.245 4.125.549.903 31 - 60 days
61 – 90 hari 47.480.250 1.266.785.995 61 - 90 days
Lebih 90 hari 3.311.797.009 3.412.223.042 Over 90 days
Jumlah 7.576.319.159 11.348.817.235 Total
17. BIAYA YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Sewa 1.566.212.016 2.991.939.233 Rent
Kontribusi CPF, SDL & CDAC 931.391.594 973.282.510 CPF, SDL & CDAC Contributions
Gaji karyawan 272.527.714 207.307.294 Employee salary
Diretor fee 118.580.355 134.079.420 Diretor fee
Audit fee 230.321.112 148.847.510 Audit fee
Listrik, air dan telepon 66.602.454 101.973.353 Electricity, water and telephone
Lainnya 569.708.177 294.584.500 Others
Jumlah 3.755.343.422 4.852.013.820 Total
18. UANG MUKA DAN JAMINAN PELANGGAN 18. ADVANCES AND CUSTOMER GUARANTEES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Jaminan pelanggan 2.205.838.467 4.191.432.423 Customer guarantee
Uang muka pelanggan 15.326.986 35.927.784 Customer advance
Jumlah 2.221.165.453 4.227.360.207 Total
Merupakan setoran yang diterima oleh Grup Represents deposits received by the Group from
dari pelanggan sebagai jaminan untuk customers as collateral for using
menggunakan fasilitas telekomunikasi. telecommunication facilities.
Uang muka pelanggan merupakan Customer advances represent money received
penerimaan uang dari pelanggan untuk jasa from customers for advertising services and the
periklanan dan penyediaan jasa layanan provision of public access internet services.
internet akses publik.
37
Page 196
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN 19. TAXATION
a. Estimasi Tagihan Restitusi Pajak a. Estimated Tax Restitution Claims
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Perusahaan The Company
Pajak penghasilan badan 2023 935.007.914 -
Pajak penghasilan badan 2022 846.808.529 1.092.300.204 Corporate income tax 2022
Pajak penghasilan badan 2021 - 439.547.182 Corporate income tax 2021
Jumlah 1.781.816.443 1.531.847.386 Total
b. Uang Muka Pajak b. Tax Advance
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Perusahaan The Company
Pajak pertambahan nilai 104.032.821 1.415.121.707 Value added tax
Pajak penghasilan pasal 4 (2) 20.086.800 - Income tax articles 4 (2)
Pajak penghasilan pasal 23 114.331.555 - Income tax articles 23
Entitas Anak Subsidiaries
Pajak pertambahan nilai 49.871.637 - Value added tax
Pajak penghasilan pasal 23 29.370.000 - Income tax articles 23
Lainnya 53.510.483 24.868.452 Others
Jumlah 371.203.296 1.439.990.159 Total
c. Utang Pajak c. Tax Payable
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Perusahaan The Company
Pajak penghasilan pasal 21 66.417.204 55.183.810 Income tax articles 21
Pajak penghasilan pasal 23 26.032.655 17.823.801 Income tax articles 23
Pajak penghasilan pasal 4 (2) 80.582.240 32.765.500 Income tax articles 4 (2)
Entitas Anak Subsidiaries
Pajak penghasilan pasal 21 17.190.790 44.594.976 Income tax articles 21
Pajak penghasilan pasal 23 1.558.780 139.440 Income tax articles 23
Pajak penghasilan pasal 4 (2) - 9.137.100 Income tax articles 4 (2)
Pajak pertambahan nilai 666.468.605 761.571.152 Value added tax
Pajak penghasilan pasal 29 1.745.044 18.143.068 Income tax articles 29
Jumlah 859.995.318 939.358.847 Total
d. Manfaat (Beban) Pajak Penghasilan d. Income Tax Benefit (Expense)
Rekonsiliasi antara laba (rugi) sebelum The reconciliation between profis (loss)
pajak penghasilan antara laporan laba before income tax between the income
rugi dan laporan fiskal adalah sebagai statement and the fiscal statement is as
berikut: follows:
38
Page 197
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. Manfaat (Beban) Pajak Penghasilan d. Income Tax Benefit (Expense)
(lanjutan) (continued)
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Kini (76.196.340) (18.143.068) Current
Final (1.745.044) - Final
Tangguhan (340.689.392) (43.890.136) Deferred
Jumlah (418.630.776) (62.033.204) Total
e. Pajak Kini e. Current Tax
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Laba (Rugi) konsolidasian sebelum Consolidated Profit (Loss) before
pajak penghasilan 1.583.206.890 (9.962.791.707) income tax
Laba (Rugi) sebelum pajak penghasilan - Profit (Loss) before income tax -
entitas anak (693.502.262) 4.547.669.548 subsidiriase
Rugi sebelum pajak penghasilan Loss before income tax
- Perusahaan 889.704.628 (5.415.122.159) - Company
Penyesuaian sesuai peraturan Adjustments in accordance with
perpajakan: tax regulations
Beda waktu: Temporary difference:
Penyusutan 1.818.532.610 1.693.870.300 Depreciation
Imbalan kerja 826.352.098 210.304.054 Employee benefits
Penyisihan (pemulihan) nilai piutang (544.956.204) 3.154.801.549 Provision (recovery) of receivables
Beda tetap: Fixed difference
Pendapatan bunga (10.649.664) (17.848.869) Interest income
Biaya-biaya yang tidak Non-deductible
bisa dikurangkan 780.214.310 763.081.917 expenses
Jumlah 2.869.493.150 5.804.208.951 Total
Laba fiskal 3.759.197.778 389.086.792 Fiscal profit
Rugi fiskal tahun sebelumnya Prior year tax loss
yang dapat dikompensasi carry forwards
2020 -- (464.665.521) 2020
2021 -- (3.337.272.400) 2021
2022 (3.412.851.129) - 2023
Laba Kena Pajak (Akumulasi Taxable Income (Accumulated
Rugi Fiskal) 346.346.649 (3.412.851.129) Fiscal Loss)
Penghasilan kena pajak - Taxable income
- pembulatan 346.347.000 - - rounding
Beban pajak kini (76.196.340) - Current tax expense
Dikurangi kredit pajak: M inus tax credit
Pajak penghasilan pasal 23 1.011.204.254 1.092.300.204 Income tax article 23
Lebih bayar pajak penghasilan Overpayment of corporate
badan 935.007.914 1.092.300.204 income
Laba (rugi) kena pajak hasil rekonsiliasi tahun The reconciled taxable profit (loss) in 2023
2023 menjadi dasar dalam pengisian SPT becomes the basis for filing the Company's
Tahunan PPh Badan Perusahaan. Annual Income Tax Return.
39
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Aset Pajak Tangguhan f. Deferred Tax Assets
31 Desember 2023/ December 31, 2023
Selisih kurs
karena Dikreditkan/
penjabaran (dibebankan) ke
laporan Dikreditkan/ pendapatan
keuangan/ (dibebankan) ke komprehensif
Exchange rate laba periode lain/ Credited/
differences drom berjalan/ (charged) to
Saldo awal/ financial Credited/(charg other
Beginning statement ed) to profit for comprehensive Saldo akhir/
balance translation the period income Ending balance
Perusahaan The Company
Penyusutan 127.115.455 400.077.174 -- - 527.192.629 Depreciation
Imbalan kerja 838.968.506 181.797.462 -- 105.742.336 1.126.508.304 Employee benefits
Rugi fiskal 750.827.249 (750.827.249) -- - - Fiscal loss
Penyisihan piutang 2.417.458.273 (119.890.365) -- - 2.297.567.908 Allowance for receivables
Entitas Anak Subsidiaries
PT Sakti Makmur Pratama (23.189.533) -- (71.548.779) - (94.738.312) PT Sakti Makmur Pratama
CCX Platform Pte Ltd 108.709.262 (6.255.835) 20.319.695 -- 122.773.122 CCX Platform Pte Ltd
Jumlah 4.219.889.212 (295.098.813) (51.229.084) 105.742.336 3.979.303.651 Total
31 Desember 2022/ December 31, 2022
Dikreditkan/
(dibebankan) ke
Dikreditkan/ pendapatan
(dibebankan) ke komprehensif
laba periode lain/ Credited/
berjalan/ (charged) to
Saldo awal/ Credited/(charge other
Beginning d) to profit for comprehensive Saldo akhir/
balance the period income Ending balance
Perusahaan The Company
Penyusutan (245.536.011) 372.651.466 - 127.115.455 Depreciation
Imbalan kerja 833.625.827 46.266.892 (40.924.213) 838.968.506 Employee benefits
Rugi fiskal 1.685.086.572 (934.259.323) - 750.827.249 Fiscal loss
Cadangan kerugian -- Allowance for
penurunan nilai 1.723.401.933 694.056.341 - 2.417.458.273 impairment losses
Entitas Anak -- Subsidiaries
PT Sakti Makmur Pratama 40.357.055 (63.546.588) - (23.189.533) PT Sakti Makmur Pratama
CCX Platform Pte Ltd -- 112.020.441 (3.311.179) 108.709.262 CCX Platform Pte Ltd
Jumlah 4.036.935.375 227.189.228 (44.235.391) 4.219.889.212 Total
40
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
f. Aset Pajak Tangguhan (lanjutan) f. Deferred Tax Assets (continued)
Berdasarkan Undang-undang No. 1 Tahun Based on Law no. 1 of 2021 dated May 18,
2021 tanggal 18 Mei 2021 tentang Kebijakan 2021 concerning State Financial Policies
Keuangan Negara dan Stabilitas Sistem and Financial System Stability for Handling
Keuangan untuk Penanganan Pandemi the 2019 Corona Virus Disease (COVID-19)
Corona Virus Disease 2019 (COVID-19) Pandemic and/or in the Context of Dealing
dan/atau Dalam Rangka Menghadapi with Threats tEndanger the National
Ancaman yang Membahayakan Economy and/or Financial System Stability
Perekonomian Nasional dan/atau Stabilitas (“Law No. 1 of 2021”) regulates the
Sistem Keuangan (“Undang-undang No. 1 adjustment of the Income Tax rate for
Tahun 2021”) mengatur mengenai adanya domestic Corporate Taxpayers and
penyesuaian tarif Pajak Penghasilan Wajib permanent establishments in the form of
Pajak Badan dalam negeri dan bentuk usaha reducing the rate of Article 17 paragraph (1)
tetap berupa penurunan tarif Pasal 17 ayat letter b of the Law on Income Tax to 22%
(1) huruf b Undang-undang mengenai Pajak (twenty two percent) which valid for the 2021
Penghasilan menjadi sebesar 22% (dua - 2022 Fiscal Year and 20% (twenty percent)
puluh dua persen) yang berlaku pada Tahun which will take effect in the 2022 Fiscal Year.
Pajak 2021 - 2022 dan sebesar 20% (dua
puluh persen) yang mulai berlaku pada
Tahun Pajak 2022.
Pada tanggal 29 Oktober 2022, Pemerintah
menerbitkan Undang-Undang Republik
Indonesia No.7 Tahun 2022 tentang On October 29, 2022, the Government
Harmonisasi Peraturan Perpajakan. Aturan issued Law of the Republic of Indonesia No.
tersebut menetapkan tarif pajak penghasilan 7 of 2022 concerning Harmonization of Tax
wajib pajak dalam negeri dan bentuk usaha Regulations. The regulation sets the income
tetap sebesar 22% yang mulai berlaku pada tax rate for domestic taxpayers and
tahun pajak 2022 dan seterusnya. Dengan permanent establishments at 22% starting
demikian, penetapan tarif pajak sebelumnya from the 2022 tax year onwards. Thus, the
sebesar 20% menjadi tidak berlaku setelah previous tax rate setting of 20% becomes
Undang-Undang ini disahkan. invalid after this Law is enacted.
g. Administrasi Perpajakan g. Tax Administration
Tahun pajak 2021 2021 tax year
Perusahaan menerima Surat Ketetapan The Company received Tax Assessment
Pajak Lebih Bayar (SKPLB) Letter of Overpayment (SKPLB)
No.00067406/21/054/23 tanggal 18 April No.00067406/21/054/23 dated April 18,
2023 atas Pajak Penghasilan Badan tahun 2023 on 2021 Corporate Income Tax with
2021 dengan jumlah lebih bayar sebesar total overpayment amounted to
Rp419.609.789. Lebih bayar pajak ini telah Rp419,609,789. This tax overpayment has
dterima pada tanggal 30 Mei 2023. been received on May 30, 2023.
Tahun pajak 2022 2022 tax year
Pada tahun 2023 Perusahaan menerima In 2023, the Company received Tax Audit
Surat Pemberitahuan Pemeriksaaan Pajak Notification Letter No.S-
No.S-351/RIKSIS/KPP.0708/2023 pada 351/RIKSIS/KPP.0708/2023 on August 21,
tanggal 21 Agustus 2023 atas pajak badan 2023 on 2022 corporate tax. Until the
2022. Sampai dengan laporan keuangan ini issuance of this financial report, the
diterbitkan, Perusahaan masih belum Company has not received the Tax Audit
menerima Surat Hasil Pemeriksaan Pajak Result Letter on the tax refund.
atas restitusi pajak tersebut.
41
Page 200
PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
g. Administrasi Perpajakan g. Tax Administration
Perusahaan menerima Surat Ketetapan Pajak The Company received Tax Overpayment
Lebih Bayar (SKPLB) No. Letter (SKPLB) No. 00031/407/21/054/23
00031/407/21/054/23 tanggal 18 April 2023 dated April 18, 2023 on Value Added Tax
atas Pajak Penghasilan Nilai sebesar amounting to Rp917,773,050 and Tax
Rp917.773.050 dan Surat Ketetapan Pajak Underpayment Letter (SKKPB) on Value
Kurang Bayar (SKKPB) atas Pajak Added Tax amounting to Rp1,862,903. This
Pertambahan Nilai sebesar Rp1.862.903. tax overpayment was received on May 24,
Lebih bayar pajak ini sudah diterima pada 2023..
tanggal 24 Mei 2023.
Perusahaan menerima Surat Ketetapan Pajak The Company received Tax Assessment
Lebih Bayar (SKPLB) No. Letter for Overpayment (SKPLB) No.
00028/407/22/054/23 tanggal 12 September 00028/407/22/054/23 dated September 12,
2023 sebesar Rp1.055.892.412 dan Surat 2023 amounting to Rp1,055,892,412 and
Ketetapan Pajak Kurang Bayar atas Pajak Tax Assessment Letter for Underpayment of
Pertambahan Nilai sebesar Rp10.554.376. Value Added Tax amounting to
Rp10,554,376. This tax overpayment was
Lebih bayar pajak ini telah diterima pada
received on October 11, 2023.
tanggal 11 Oktober 2023.
20. UTANG PEMBIAYAAN 20. FINANCING PAYABLES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT BCA Finance 788.840.800 - PT BCA Finance
PT Mandiri Tunas Finance -- 138.482.000 PT Mandiri Tunas Finance
Jumlah 788.840.800 346.340.000 Total
Bagian yang jatuh tempo dalam Portion due within
jangka waktu satu tahun 361.859.800 138.482.000 one year period
Bagian jangka panjang 426.981.000 -- Long-term portion
Jumlah 788.840.800 346.340.000 Total
Pada tanggal 10 April 2023, Perusahaan On April 10, 2023, the Company entered into a
mengadakan perjanjian pembiayaan (kredit vehicle financing (loan ownership) agreement with PT
kepemilikan) kendaraan dengan PT BCA BCA Finance No.1040004785-001 with a period of 3
Finance No.1040004785-001 dengan jangka (three) years. This facility bears an effective interest
waktu 3 (tiga) tahun. Fasilitas ini dikenakan rate of 5.35% per annum.
bunga efektif sebesar 5,35% per tahun.
Berdasarkan perjanjian pembiayaan (kredit Based on vehicle financing agreement (ownership
kepemilikan) kendaraan dengan PT BCA credit) with PT BCA Finance No. 1040004785-003
Finance No. 1040004785-003 tanggal 20 dated November 20, 2023. This agreement has a
November 2023. Perjanjian ini berjangka term of 3 (three) years. This facility bears an effective
waktu 3 (tiga) tahun. Fasilitas ini dikenakan interest rate of 5.23% per annum.
bunga efektif sebesar 5,23% per tahun.
42
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG PEMBIAYAAN (lanjutan) 20. FINANCING PAYABLES (continued)
Pada tanggal 06 Januari 2023, Perusahaan On January 06, 2023, the Company entered into
mengadakaan perjanjian pembiayaan (kredit a vehicle financing agreement (ownership credit)
kepemilikan) kendaraan dengan PT BCA with PT BCA Finance No. 9562006006-001 for a
Finance No. 9562006006-001 berjangka period of 3 (three) years with an effective interest
waktu 3 (tiga) tahun yang dikenakan bunga rate of 7.09% per annum.
efektif sebesar 7,09% per tahun.
Jumlah pembayaran atas utang pembiayaan Total payments for financing payables for the
untuk tahun yang berakhir 31 Desember 2023 years ended December 31, 2023 and December
dan 31 Desember 2022 masing-masing 31, 2022 amounted to Rp245,256,600 and
sebesar Rp245.256.600 dan Rp207.838.000. Rp207,838,000, respectively.
21. UTANG LAIN-LAIN 21. OTHER PAYABLES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 30) 1.008.346.095 -- Related parties (Note 30)
Pihak ketiga Third parties
Lainnya 134.859.536 2.098.634 Others
Jumlah 1.143.205.631 2.098.634 Total
22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITIES
Sebelum 1 Januari 2021, Grup memberikan Prior to January 1, 2021, the Group provided
imbalan pasti tanpa pendanaan untuk karyawan unfunded defined benefits for employees who met
yang memenuhi persyaratan sesuai dengan the requirements in accordance with the Labor
Undang-Undang Ketenagakerjaan No. 13/2003 Law No. 13/2003 dated March 25, 2004. After
tanggal 25 Maret 2004. Setelah 1 Januari 2021, January 1, 2021, the Group calculates the
Grup menghitung kewajiban imbalan kerja employee benefits obligation based on Law no. 11
berdasarkan Undang-Undang No. 11 tahun 2020 of 2020 concerning Job Creation and PP No.
tentang Cipta Kerja dan PP No. 35/2021. 35/2021.
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Perusahaan Company
Saldo awal 3.773.493.210 3.789.208.304 Beginning balance
Pembayaran manfaat -- (40.000.000) Benefit payments
Beban (pendapatan) Employee benefits
imbalan kerja 826.352.098 210.304.054 expense (income)
Keuntungan (kerugian) aktuaria 480.646.981 (186.019.148) Actuarial profit (loss)
Saldo akhir 5.080.492.289 3.773.493.210 Ending balance
Entitas anak Subsidiary entity
Saldo awal 161.626.296 237.146.457 Beginning balance
Beban imbalan kerja 12.158.635 (75.520.161) Employee benefits
Saldo akhir 173.784.931 161.626.296 Ending balance
43
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (lanjutan) 22. EMPLOYEE BENEFITS LIABILITIES
(continued)
Mutasi nilai kini liabilitas imbalan kerja karyawan Movements in the present value of the Company
Perusahaan dan entitas anak adalah sebagai and its subsidiaries' employee benefit liabilities
berikut: are as follows:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Saldo awal 3.935.119.506 4.026.354.761 Beginning balance
Pembayaran manfaat -- (40.000.000) Benefit payments
Beban imbalan kerja 838.510.733 134.783.893 Employee benefits
Keuntungan (kerugian) aktuaria 480.646.981 (186.019.148) Actuarial profit (loss)
Saldo akhir 5.254.277.220 3.935.119.506 Ending balance
Perusahaan mencatat estimasi imbalan kerja The company records estimated employee
menggunakan asumsi utama diantaranya sebagai benefits using the main assumptions including the
berikut: following:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Tingkat bunga aktuaria 6.80% 7.40% Actuarial interest rate
Tingkat kematian TMI 2019 TMI 2019 Death rate
Kenaikan gaji dan upah 8.00% 8.00% Increases in salaries and wages
Tingkat pensiun normal 57 tahun 57 tahun Standard pension rate
Tingkat pengunduran diri Resignation rate
18 - 30 tahun 4.00% 4.00% 18 -30 years
31 - 40 tahun 3.00% 3.00% 31 - 40 years
41 - 44 tahun 2.00% 2.00% 41 - 44 years
45 - 52 tahun 1.00% 1.00% 45 - 52 years
53 - 56 tahun 0.00% 0.00% 53- 56 years
Metode Projected Unit Credit Projected Unit Credit Method
Entitas anak - PT Sakti Makmur Pratama
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Tingkat diskonto 7,0% 7.0% Discount rate
Kenaikan gaji dan upah 7,3% 7.3% Increases in salaries and wages
Usia pensiun normal 56 tahun 56 tahun Normal retirement age
Liabilitas imbalan kerja Perusahaan dihitung oleh The Company's employee benefits liabilities are
Kantor Konsultan Aktuaria Agus Susanto dan calculated by Agus Susanto and Partners,
Rekan, aktuaris independen dengan laporan independent actuaries with report
No.513/PSAK/KKA-AS.III/2024 pada tanggal 12 No.513/PSAK/KKA-AS.III/2024 dated March 12,
Maret 2023. 2023.
44
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM 23. CAPITAL STOCK
Susunan pemegang saham dan kepemilikan The composition of shareholders and share
saham Perusahaan pada tanggal 31 ownership of the Company as of December 31,
Desember 2023 dan 2022 adalah sebagai 2023 and 2022 are as follows:
berikut:
31 Desember 2023/ December 31, 2023
Persentase
kepemilikan/ Jumlah modal
Jumlah saham/ Ownership disetor/ Total paid-
Number of shares percentage up capital
UOB Kay Hian Pte Ltd 351.551.586 32,47% 35.155.158.600 UOB Kay Hian Pte Ltd
PT Jast Infotek Grup 216.515.120 20,00% 21.651.512.000 PT Jast Infotek Grup
Kristina Dwi Suryani P 22.950.000 2,12% 2.295.000.000 Kristina Dwi Suryani P
Nurharjanto 5.062.500 0,47% 506.250.000 Nurharjanto
Masyarakat/Perorangan 486.496.396 44,94% 48.649.639.600 Masyarak at/Perorangan
Jumlah 1.082.575.602 100% 108.257.560.200 Total
31 Desember 2022/ December 31, 2022
Persentase
kepemilikan/ Jumlah modal
Jumlah saham/ Ownership disetor/ Total paid-
Number of shares percentage up capital
PT Persada Inti Sejahtera 597.985.006 55,24% 59.798.500.600 PT Persada Inti Sejahtera
Kristina Dwi Suryani P 22.950.000 2,12% 2.295.000.000 Kristina Dwi Suryani P
Nurharjanto 5.062.500 0,47% 506.250.000 Nurharjanto
Masyarakat/Perorangan 456.577.475 42,18% 45.657.747.500 Masyarak at/Perorangan
Jumlah 1.082.574.981 100% 108.257.498.100 Total
Pada tanggal 14 November telah terjadi On November 14, there was a transfer of
pengalihan saham pengendali perseroan yang controlling shares of the company owned by PIS
dimiliki dari PIS seabanyak 20,7% dari seluruh amounting to 20.7% of all paid-up shares in the
saham yang disetor dalam Perusahaan. Company.
Sehingga pada tanggal 31 Desember 2023, So that on December 31, 2023, PT PIS will no
PT PIS tidak lagi menjadi pengendali terhadap longer be the controller of PT Jasnita
PT Jasnita Telekomindo. Namun, pengalihan Telekomindo. However, the transfer of shares
saham tersebut tidak mengubah pengendali does not change the controller and Ultimate
serta Ultimate Beneficial Owner dalam Beneficial Owner in the Company (Note 30).
Perusahaan (Catatan 30).
Nilai nominal per saham adalah sebesar The nominal value per share is IDR 100.
Rp100.
Non-controlling interest
Kepentingan nonpengendali
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Sakti Makmur Pratama (129.948.189) 51.733.847 PT Sak ti Mak mur Pratama
PH1 Innovax Call Center Pte Ltd 11.287.820.594 8.048.577.381 PH1 Innovax Call Center Pte Ltd
Jumlah 11.157.872.405 8.100.311.228 Total
45
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM (lanjutan) 23. CAPITAL STOCK (continued)
Tambahan modal disetor Additional paid-in capital
31 Desember 31 Desember
2023/ December 2022/ December
31, 2023 31, 2022
Agio saham 43.194.792.200 43.194.792.200 Share premium
Biaya emisi saham dari Stock issuance costs of
penawaran umum perdana (5.050.966.261) (5.050.966.261) initial public offering
Jumlah 38.143.825.939 38.143.825.939 Total
24. PENDAPATAN 24. INCOME
2023 2022
Jasa interkoneksi dan internet 110.192.915.708 102.898.272.732 Interconnection and internet services
Jasa non koneksi 9.688.251.211 14.230.278.185 Telecommunications project
Komisi dan management fee 9.512.789.920 9.109.666.305 Non-connection services
Proyek telekomunikasi 1.617.561.694 989.909.418 Telecommunication projects
Jumlah 131.011.518.533 127.228.126.640 Total
Pendapatan dari pelanggan yang melebihi 10% Revenues from customers that exceed 10% of the
dari jumlah penjualan neto Perusahaan adalah Company's total net sales are as follows:
sebagai berikut:
2023 2022
PT Bank Mandiri (Persero), Tbk 15.633.599.727 13.881.275.608 PT Bank Mandiri (Persero), Tbk
BPJS Ketenagakerjaan Kantor Pusat 10.882.134.851 9.637.816.714 BPJS Ketenagakerjaan Kantor Pusat
Total 26.515.734.578 23.519.092.322 Total
25. BEBAN POKOK PENDAPATAN 25. COST OF INCOME
2023 2022
Komisi penjualan 112.162.781 171.293.648 Sales commission
Entertainment 201.069.337 214.734.106 Entertainment
Iklan dan pemasaran 409.200 24.498.100 Advertising and mark eting
Lainnya 169.606.480 265.604.184 Others
Jumlah 483.247.798 676.130.038 Total
46
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. BEBAN PEMASARAN 26. MARKETING EXPENSES
2023 2022
Komisi penjualan 112.162.781 171.293.648 Sales commission
Entertainment 201.069.337 214.734.106 Entertainment
Iklan dan pemasaran 409.200 24.498.100 Advertising and marketing
Lainnya 169.606.480 265.604.184 Others
Jumlah 483.247.798 676.130.038 Total
27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Gaji dan tunjangan 20.011.735.504 29.878.176.398 Salaries and benefits
Sewa dan service charge 2.604.565.125 2.235.666.389 Rent and service charge
Amortisasi 2.519.543.549 2.431.657.770 Amortization
Penyusutan 2.516.590.906 2.422.164.447 Depreciation
Legal dan Jasa professional 1.467.770.724 2.694.068.728 Legal and professional services
Biaya kantor 1.204.379.888 282.392.749 Office expenses
Konsultan 861.669.025 103.439.728 Consultant
Imbalan kerja 838.510.733 210.304.054 Employee benefits
Listrik dan air 541.470.582 871.201.663 Electricity and water
Pajak 457.797.760 215.924.099 Taxes
Perawatan kendaraan 426.723.999 240.845.713 Vehicle maintenance
Perjalanan dinas 344.084.335 184.395.001 Official travel
Perizinan 257.251.000 101.818.000 Licensing
Asuransi 205.756.284 182.033.255 Insurance
Seminar dan pelatihan 113.646.216 4.500.000 Seminars and training
(Pemulihan)/penyisihan (Recovery)/provision
penurunan nilai (544.956.204) 3.359.801.549 for impairment)
Umum -- 151.534.910 General
Hadiah -- 120.895.219 Gifts
Entertainment -- 107.478.122 Entertainment
Pendapatan atas penurunan Income from decrease in
beban imbalan kerja -- (75.520.161) employee benefits expense
Lainnya 1.734.927.231 835.942.876 Other
Jumlah 35.561.466.657 46.558.720.509 Total
47
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. PENDAPATAN (BEBAN) LAIN-LAIN 28. OTHER INCOME (EXPENSES)
2023 2022
a. Pendapatan lain-lain
Bunga deposito 7.916.512 3.114.447 Other income a.
Jasa giro-bersih 2.497.896 12.125.664 Interest on deposits
Hibah 2.257.754.765 2.474.464.949 Current account services-net
Sub jumlah 2.268.169.173 2.489.705.060 Grant
Sub total
b. Beban keuangan
Bunga pinjaman (3.087.521.886) (3.252.808.549) Financial expenses b.
Administrasi bank (118.345.889) (371.594.591) Loan interest
Bunga sewa hak guna (40.653.871) (32.759.897) Bank administration
Sub jumlah (3.246.521.646) (3.657.163.037) Interest on leasehold rights
Sub total
c. Lainnya
Rugi entitas asosiasi - -- Others c.
Laba (rugi) selisih kurs (4.042.275) 1.474.199 Loss on associates
Lainnya (1.269.384.507) 1.025.025.172 Gain (loss) on foreign exchange
Sub jumlah (1.273.426.782) 1.026.499.371 Other
Beban lain-lain, bersih (2.251.779.255) (140.958.606) Others expenses, net
29. LABA PER SAHAM 29. BASIC EARNINGS PER SHARE
2023 2022
Rugi yang dapat diatribusikan kepada Loss attributable to
pemilik entitas induk (1.068.395.149) (8.278.345.273) owners of the parent entity
Jumlah rata-rata tertimbang 1.082.575.602 858.451.414 Weighted average number of
saham yang beredar shares outstanding
Rugi per saham (0,99) (9,64) Loss per share
48
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI DAN SALDO DENGAN PIHAK 30. TRANSACTION AND BALANCE WITH
BERELASI RELATED PARTIES
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions
pihak-pihak berelasi pada tanggal 31 with related parties as of December 31, 2023 and
Desember 2023 dan 2022 adalah sebagai 2022 are as follows:
berikut:
a. Piutang Usaha a. Account Receivables
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Cozmo Serviced Apartements 214.026.427 17.193.862 PT Cozmo Serviced Apartements
PT Karta Indonesia Global 42.278.420 42.278.420 PT Karta Indonesia Global
PT Berkah Kelola Dana 1.164.000 1.164.000 PT Berkah Kelola Dana
Innovax System Pte Ltd 249.891.263 900.885.453 Related parties - Subsidiaries
Jumlah 507.360.110 961.521.735 Total
Percentage to total
Persentase terhadap jumlah consolidated assets
aset konsolidasian 0,36% 0,67% consolidated assets
b. Piutang Lain-lain b. Others Receivables
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Lancar Current
Leo Ann Boon 579.726.180 - Leo Ann Boon
PT Asuranzy Tekno Inteligen 2.420.206.155 - PT Asuranzy Tekno Inteligen
PT Jast Infotek Group 113.256.250 -- PT Jast Infotek Group
Kennard Jr S Kurnia 550.000.000 500.000.000 Kennard Jr S Kurnia
Sub jumlah 3.663.188.585 500.000.000 Sub-total
Tidak Lancar Non-current
PT Persada Inti Sejahtera 967.835.219 1.163.679.767 PT Persada Inti Sejahtera
PT Berkah Kelola Dana 255.984.820 195.374.371 PT Berkah Kelola Dana
PT Jast Indonesia Aman -- 133.990.769 PT Jast Indonesia Aman
PT Phuture Primaindo Media -- 1.738.412.356 PT Phuture Primaindo Media
Sub jumlah 1.223.820.039 3.231.457.263 Sub-total
Jumlah 4.887.008.624 3.731.457.263 Total
Persentase terhadap jumlah Percentage to total
consolidated assets
aset konsolidasian 3,45% 2,59% consolidated assets
Piutang lain-lain dengan pihak berelasi tidak Other receivables from related parties are non-
dikenakan bunga, tidak ada jaminan, tidak ada interest bearing, no collateral, no maturity date
tanggal jatuh tempo dan persyaratan lainnya. and other requirements.
49
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI DAN SALDO DENGAN PIHAK 30. TRANSACTION AND BALANCE WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
c. Utang Usaha c. Account Payables
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Innovax Systems Pte Ltd 64.144.652 748.128.186 Innovax Systems Pte Ltd
1Surely Pte Ltd 200.620.393 -- 1Surely Pte Ltd
Jumlah 264.765.045 748.128.186 Total
Percentage to total
Persentase terhadap jumlah
consolidated liabilities
liabilitas konsolidasian 0,53% 1,38% consolidated liabilities
d. Utang Lain-lain d. Other Payables
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Phuture Primaindo Media 58.346.095 -- PT Phuture Primaindo Media
PT Persada Inti Sejahtera 950.000.000 -- PT Persada Inti Sejahtera
Jumlah 1.008.346.095 -- Total
Percentage to total
Persentase terhadap jumlah consolidated liabilities
liabilitas konsolidasian 2,00% 0,00% consolidated liabilities
Utang lain-lain dengan pihak berelasi tidak Other payables from related parties are non-
dikenakan bunga, tidak ada jaminan, tidak ada interest bearing, no collateral, no maturity date
tanggal jatuh tempo dan persyaratan lainnya. and other requirements.
e. Komponen Manajemen Kunci e. Key Management Compensation
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Dewan Komisaris 375.000.000 375.000.000 Board of commisaries
Dewan Direksi 1.150.000.000 1.150.000.000 Board of direksi
Jumlah 1.525.000.000 1.525.000.000 Total
Persentase terhadap jumlah Percentage of total
beban karyawan 7,6% 5,1% employee expenses
50
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI DAN SALDO DENGAN PIHAK 30. TRANSACTION AND BALANCE WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Sifat hubungan dengan pihak-pihak berelasi The nature of relationships with related
adalah sebagai berikut: parties is as follows:
Pihak Berelasi/ Sifat Hubungan/ Jenis Transaksi/
Related Parties Nature of Relationship Type of Transaction
PT Karta Indonesia Global Entitas asosiasi/associate entity Piutang usaha/ Trade receivables
PT Cozmo Serviced Apartement Entitas sepengendali/ entity under common control Piutang usaha/ Trade receivables
PT Berkah Kelola Dana Entitas sepengendali/ entity under common control Piutang usaha/ Trade receivables
PT Jast Indonesia Aman Entitas sepengendali/ entity under common control Piutang lain-lain/ Other receivables
Pemegang saham pengendali/controlling
Kennard Jr. S. Kurnia Piutang lain-lain/ Other receivables
shareholder s
Piutang lain-lain/ Other receivables ,
PT Persada Inti Sejahtera(*) Pemegang saham/ shareholders
Utang lain-lain/ Other payables
Piutang lain-lain/ Other receivables, Utang
PT Phuture Primaindo Media Entitas sepengendali/ entity under common control
lain-lain/ Other payables
Yannes Aldrin Pasaribu Pemegang saham/ shareholders Piutang lain-lain/ Other receivables
Welly Kosasih Pemegang saham/ shareholders Piutang lain-lain/ Other receivable
Piutang usaha/ Trade receivables,Utang
Innovax System Pte Ltd Entitas sepengendali/ entity under common control
usaha/ Trade payable
Leo Ann Bonn Pemegang saham/ shareholders Piutang lain-lain/ Other receivables
PT Asuranxy Tekno Inteligen Entitas sepengendali/ entity under common control Piutang lain-lain/ Other receivables
PT Jast Infotek Group Pemegang saham/ shareholders Piutang lain-lain/ Other receivables
PT Dimensi Ruang Digital Entitas sepengendali/ entity under common control Utang usaha/ Trade payable
1Surely Pte Ltd Entitas sepengendali/ entity under common control Utang usaha/ Trade payable
*) Sejak tanggal 14 November 2023 PT *) Since November 14, 2023 PT Persada
Persada Inti Sejahtera tidak lagi sebagai Inti Sejahtera is no longer a shareholder
pemegang saham dan pihak berelasi and related party of PT Jasnita
terhadap PT Jasnita Telekomindo Tbk dan Telek omindo Tbk and its subsidiaries.
entitas anak.
51
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SEGMEN OPERASI 31. OPERATING SEGMENT
Keseluruhan aktivitas usaha Grup berasal dari All of the Group's business activities come from
pasar local. Grup mengklasifikasikan aktivitas the local market. The Group classifies its
usahanya menjadi empat segmen usaha yang business activities into four business segments
terdiri atas pendapatan dari jasa iklan, which consist of revenue from advertising
penyedia konten, portal web, call center dan services, content providers, web portals, call
lain-lain. Berikut informasi aset, liabilitas, centers and others. The following is information
pendapatan dan laba sehubungan dengan on related assets, liabilities, income and profits
segmen operasi Grup: with the Group's operating segments:
Laba (Rugi) Profit (Loss)
2023 2022
Pendapatan Revenue
Jasa interkoneksi dan internet 110.192.915.708 102.898.272.732 Interconnection and internet services
Jasa non koneksi 9.688.251.211 14.230.278.185 Non-connection services
Proyek telekomunikasi 9.512.789.920 989.909.418 Telecommunication projects
Komisi dan management fee 1.617.561.694 9.109.666.305 Commission and management fee
Sub Jumlah 131.011.518.533 127.228.126.640 Sub Total
Beban Pokok Pendapatan Cost of Revenue
Jasa interkoneksi dan internet 53.247.425.631 48.551.049.734 Interconnection and internet services
Jasa non koneksi 1.153.917.930 5.341.407.995 Non-connection services
Komisi dan management fee - 2.761.845.247 Commission and management fee
Penyusutan 4.203.642.399 4.408.172.927 Depreciation
Gaji dan bonus 30.643.211.056 26.894.696.702 Salaries and bonuses
Proyek telekomunikasi 448.388.517 558.737.793 Telecommunication project
Jasa lainnya 1.435.232.400 1.299.198.796 Other services
Sub Jumlah 91.131.817.933 89.815.109.194 Sub Total
Laba (Rugi) Kotor Gross Profit (Loss)
Jasa interkoneksi dan internet 56.945.490.077 54.347.222.998 Interconnection and internet services
Jasa non koneksi 8.534.333.281 8.888.870.190 Non-connection services
Komisi dan management fee 1.617.561.694 6.347.821.057 Commission and management fee
Penyusutan (4.203.642.399) (4.408.172.927) Depreciation
Gaji dan bonus (30.643.211.056) (26.894.696.702) Salary and bonus
Proyek telekomunikasi 9.064.401.403 431.171.625 Telecommunication project
Jasa lainnya (1.435.232.400) (1.299.198.796) Other services
Jumlah 39.879.700.600 37.413.017.446 Total
52
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. MANAJEMEN RISIKO KEUANGAN 32. FINANCIAL RISK MANAJEMENT
Aktivitas Grup terpengaruh berbagai risiko The Group's activities are affected by various
keuangan yaitu risiko pasar (termasuk risiko financial risks, namely market risk (including
mata uang, dan risiko suku bunga), risiko currency risk and interest rate risk), credit risk
kredit dan risiko likuiditas. Program and liquidity risk. The Group's overall risk
manajemen risiko Grup secara keseluruhan management program is focused on the
difokuskan pada pasar keuangan yang tidak unpredictable nature of financial markets and
dapat diprediksi dan Grup berusaha untuk the Group seeks to minimize the potential
meminimalkan efek yang berpotensi adverse effects on the Group's financial
merugikan kinerja keuangan Grup. performance.
Manajemen risiko merupakan tanggung jawab Risk management is the responsibility of the
Direksi. Direksi bertugas menentukan prinsip Board of Directors. The Board of Directors is
dasar kebijakan manajemen risiko Grup tasked with determining the basic principles of
secara keseluruhan serta kebijakan pada area the Group's risk management policies as a
tertentu seperti risiko mata uang asing, risiko whole as well as policies in certain areas such
suku bunga, risiko kredit, penggunaan as foreign currency risk, interest rate risk, credit
instrument keuangan derivatif dan instrumen risk, use of derivative financial instruments and
keuangan non-derivatif dan investasi atas non-derivative financial instruments and
kelebihan likuiditas. investing in excess liquidity.
Risiko Pasar Market Risk
a. Risiko Mata Uang Asing a. Foreign Currency Risk
Grup terpengaruh risiko nilai tukar mata The Group is exposed to foreign currency
uang asing yang timbul dari berbagai exchange risk arising from various currency
eksposur mata uang, terutama terhadap exposures, particularly to the United States
Dolar Amerika Serikat dan Dolar Dollar and Singapore Dollar. Foreign
Singapura. Risiko nilai tukar mata uang exchange rate risk arises from future
asingtimbul dari transaksi komersial di commercial transactions and recognized
masa depan serta aset dan liabilitas yang assets and liabilities. Management believes
diakui. Manajemen berpendapat bahwa that there is no significant foreign currency
tidak terdapat risiko mata uang asing risk.
secara signifikan.
b. Risiko Tingkat Suku Bunga b. Interest Rate Risk
Risiko tingkat suku bunga adalah risiko Interest rate risk is the risk that the fair value
bahwa nilai wajar atau arus kas masa or future cash flows of a financial instrument
datang atas instrumen keuangan akan will fluctuate because of changes in market
berfluktuasi karena perubahan dalam interest rates. The risks faced by the Group
suku bunga pasar. Risiko yang dihadapi are mainly related to changes in market
Grup terutama sehubungan dengan interest rates arising from bank loans. The
perubahan tingkat suku bunga pasar Group carries out risk management by
timbul dari utang bank. Grup menjalankan monitoring the impact of movements in
manajemen risiko dengan melakukan market interest rates and negotiating with
pengawasan terhadap dampak banks to minimize the negative impact on the
pergerakan suku bunga pasar serta Group.
bernegosiasi dengan bank untuk
meminimalisasi dampak negatif terhadap
Grup.
53
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. MANAJEMEN RISIKO KEUANGAN (lanjutan) 32. FINANCIAL RISK MANAJEMENT (continued)
Risiko Kredit Credit Risk
Risiko kredit dikelola berdasarkan kelompok, Credit risk is managed by group, except for credit
kecuali risiko kredit sehubungan dengan saldo risk related to outstanding receivables. Each entity
piutang. Setiap entitas bertanggung jawab is responsible for managing and analyzing the
mengelola dan menganalisa risiko kredit credit risk of new customers before payment terms
pelanggan baru sebelum persyaratan are offered. Credit risk arises from cash and cash
pembayaran ditawarkan. Risiko kredit timbul dari equivalents as well as credit risk arising from
kas dan setara kas maupun risiko kredit yang buyers, including unpaid receivables and binding
timbul dari pembeli, termasuk piutang yang belum transactions.
dibayar dan transaksi yang mengikat.
Manajemen tidak mengharapkan timbulnya Management does not expect losses from the
kerugian dari kegagalan pihak-pihak dalam parties' failure to repay their debts. The Group
melunasi utangnya. Grup mengelola risiko kredit manages credit risk by setting limits on the
dengan menetapkan batasan jumlah risiko yang amount of risk that is acceptable and binding
dapat diterima dan persyaratan-persyaratan contractual terms for each customer and being
kontraktual yang mengikat untuk masing-masing more selective in choosing banks and financial
pelanggan dan lebih institutions.
selektif dalam pemilihan bank dan institusi
keuangan.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko bahwa Grup akan Liquidity risk is the risk that the Group will
mengalami kesulitan dalam membayar liabilitas experience difficulties in paying its financial
keuangannya. Grup mengelola risiko likuiditas liabilities. The Group manages liquidity risk by
dengan mempertahankan kas dan setara kas maintaining sufficient cash and cash equivalents
yang to meet its short-term cash needs. The Group
cukup dalam memenuhi kebutuhan kas jangka also regularly evaluates projected cash flows and
pendeknya. Grup juga secara rutin mengevaluasi actual cash flows, as well as the scheduled
proyeksi arus kas dan arus kas aktual, serta maturity dates of financial assets and liabilities.
jadwal tanggal jatuh tempo aset dan liabilitas
keuangan.
The table below analyzes the Group's net-settled
Tabel di bawah ini menganalisa liabilitas financial liabilities grouped by remaining period to
keuangan Grup yang diselesaikan secara neto contractual maturity date. The amounts disclosed
yang dikelompokkan berdasarkan periode yang in the table represent contractual undiscounted
tersisa sampai dengan tanggal jatuh tempo cash flows:
kontraktual. Jumlah yang diungkapkan dalam
tabel merupakan arus kas kontraktual yang tidak
didiskontokan:
54
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PT JASNITA TELEKOMINDO,TBK PT JASNITA TELEKOMINDO, TBK
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. MANAJEMEN RISIKO KEUANGAN (lanjutan) 32. FINANCIAL RISK MANAJEMENT (continued)
31 Desember 2023/ December 31, 2023
Dalam waktu Lebih dari
Dalam 1 tahun
2-5 tahun 5 tahun
Pinjaman bank jangka pendek 28.728.853.211 - - Short-term bank loans
Utang usaha 7.576.319.159 - - Trade payables
Utang lain-lain 1.143.205.631 - - Other payables
Biaya yang masih harus dibayar 3.755.343.422 - - Accrued expenses
Liabilitas imbalan kerja karyawan - 5.254.277.220 - Employee benefit liabilities
Utang sewa pembiayaan 138.482.000 - - Finance lease payable
Jumlah 41.342.203.424 5.254.277.220 - Total
31 Desember 2022/ December 31, 2022
Dalam waktu Lebih dari
Dalam 1 tahun
2-5 tahun 5 tahun
Pinjaman bank jangka pendek 28.568.721.953 - - Short-term bank loans
Utang usaha 11.348.817.235 - - Trade payables
Utang lain-lain 2.098.634 - - Other payables
Biaya yang masih harus dibayar 4.852.013.820 - - Accrued expenses
Liabilitas imbalan kerja karyawan - 3.935.119.506 - Employee benefit liabilities
Utang sewa pembiayaan 138.482.000 - - Finance lease payable
Jumlah 44.910.133.642 3.935.119.506 - Total
55
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI 33. IMPORTANT AGREEMENTS AND CONTRACTS
Perjanjian Call Center Call Center Agreement
Dinas Informasi dan Informatika Kota 04 Januari 2022/ January Belanja Sewa Peralatan Jaringan/ Network Berakhir dalam 12 bulan/ Expires in Januari-Desember 2023 Diperpanjang TA
Batam/ Communication and Information 04, 2022 Equipment Rental Expenditure 12 months 2023/ January-December 2023 Extended to
Services Department of Batam City FY 2023
Dinas Informasi dan Informatika Kota 04 Maret 2022/ March 04, Pengadaan Layanan Telepon Tanggerang Siaga 112/ Berakhir dalam 10 bulan/ Expires in Januari-Desember 2023 Diperpanjang TA
Tangerang/ Communication and 2022 Procurement of Tangerang Siaga 112 Phone 10 months 2023/ January-December 2023 Extended to
Information Services Department of Service FY 2023
Tangerang City
Pemerintah Kota Cirebon/ Cirebon City 02 April 2023/ April 02, Menyediakan Belanja Sewa Aplikasi Layanan Call Berakhir pada tanggal 2023/ Ends on Januari-Desember 2023 Diperpanjang TA
Government 2023 Center 112/ Provision of 112 Call Center Service December 31, 2023 2023/ January-December 2023 Extended to
Application Rental Expenditure FY 2023
Dinas Informasi dan Informatika Kota 03 Februari 2022/ Belanja Jasa Sewa Aplikasi NTPD 112/ Rental Berakhir dalam 5 bulan pada tanggal Januari-Desember 2023 Diperpanjang TA
Bogor/ Communication and Information February 03, 2022 Expenditure for NTPD 112 Application 30 Juni 2022/ Expires in 5 months on 2023/ January-December 2023 Extended to
Services Department of Bogor City June 30, 2022 FY 2023
Dinas Informasi dan Informatika Kota 19 Desember 2022/ Kerjasama Sewa Emergency Call Center 112 Berakhir dalam 12 bulan/ Expires in Januari-Desember 2023 Diperpanjang TA
Pekanbaru/ Communication and December 13, 2022 Sistem/ Rental Cooperation for Emergency Call 12 months 2023/ January-December 2023 Extended to
Information Services Department of Center 112 System FY 2023
Pek anbaru City
Dinas Informasi dan Informatika Kab. 03 Januari 2023/ January Sewa Aplikasi Layanan Call Center 112/ 112 Call Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
Badung/ Badung District Communication 03, 2023 Center Service Application Rental 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended to
and Information Services Department FY 2023
Dinas Informasi dan Informatika Kota 31 Oktober 2023/ October Kerjasama Layanan Aplikasi 112/ 112 Application 2023/ 2023 Januari-Desember 2023 Diperpanjang TA
Bandung/ Communication and Information 31, 2023 Service Cooperation 2023/ January-December 2023 Extended to
Services Department of Bandung City FY 2023
Dinas Informasi dan Informatika Kota 26 April 2019/ April 26, Kerjasama Pengelolaan Panggilan Darurat Terpadu Berakhir pada tanggal 31 Desember April-Desember 2023 Diperpanjang TA 2023/
Cilegon/ Cilegon City Information and 2019 (Prioritas Daerah)/ Integrated Emergency Call 2019/ Ends on December 31, 2019 April-December 2023 Extended to FY 2023
Informatics Department Management Cooperation (Regional Priority)
Dinas Informasi dan Informatika Kab. 2 Agustus 2019 Efektif Kerjasama Emergency Call Center 112/ Emergency Berakhir pada tanggal 31 Desember Januari-Desember 2023 Tidak ada Anggaran
Pakpak Barat/ West Pak pak District tanggal 1 Januari 2019/ Call Center 112 Cooperation 2019/ Ends on December 31, 2019 TA 2023/ January-December 2023 There is
Communication and Information Services August 2, 2019 Effective no FY 2023
Department January 1 2019
Dinas Informasi dan Informatika 18 Januari 2019/ January Kerjasama Layanan NTPD 112/ NTPD 112 Service Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang Januari-
Pemerintah Kabupaten Musi Banyuasin/ 18, 2019 Cooperation 2019/ Ends on December 31, 2019 Maret TA 2023/ January-December 2023
Musi Banyuasin District Communication Extended January-March FY 2023
and Information Services Department
70
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
(lanjutan)
Perjanjian Call Center (lanjutan) Call Center Agreement (continued_
Penyelenggaraan Contact Call Center dan Pusat
Berakhir dalam 12 bulan
Ditjen SDPPI/ Directorate General of 06 Januari 2021/ January Pelayanan Terpadu Ditjen SDPPI TA 2021/
pelaksanaan/ Ends within 12 months Perpanjang di tahun 2023 / Extend in 2023
SDPPI 06, 2021 Implementation of Contact Call Center and
of implementation
Integrated Service Center of DG SDPPI FY 2021
Berakhir dalam 9 bulan pelaksanaan/
15 April 2021/ April 15, Call Center Periode Mei-Desember 2021/ Call
PKS/ PKS Ends within 9 months of Perpanjang di tahun 2023 / Extend in 2023
2021 Center Period May-December 2021
implementation
Jasa Layanan Call Center dan Customer Care
Berakhir dalam 8 bulan pelaksanaan/
02 Januari 2021/ January periode Bulan Januari s/d Agustus tahun 2021/ Call
BPDP Kelapa Sawit/ BPDP Palm Oil Ends within 8 months of Perpanjang di tahun 2023 / Extend in 2023
02, 2021 Center and Customer Care Services for the period
implementation
January to August 2021
Perpanjang di tahun 2023 Penunjukan
Pelaksanaan pekerjaan pengadaan Jasa Contact
Langsung bulan Januari-Mei 2023, setelahnya
Kemenkumham RI/ Republic of Indonesia 02 Januari 2022/ January Center Pelayanan Publik DJKI/ Implementation of Berakhir pada tanggal 31 Desember
akan diadakan tender/ Extend in 2023 Direct
Ministry of Law and Human Rights 02, 2022 procurement work for DJKI Public Service Contact 2022/ Ends on December 31, 2022
Appointment in January-May 2023, after which
Center Services
a tender will be held
11 Februari 2022 Efektif
sejak 4 Februari 2022/
OMBUDSMAN RI/ Ombudsman of the Pengelolaan Contact Center 137/ Contact Center Berakhir pada tanggal 31 Desember
February 11, 2022 Perpanjang di tahun 2023 / Extend in 2023
Republic of Indonesia Management 137 2022/ Ends on December 31, 2022
Effective from February 4,
2022
04 Januari 2022/ January Penyediaan Jasa Call Center BAKTI 2022/ Provision Berakhir pada tanggal 31 Desember
PKS BAKTI/ PKS BAKTI Perpanjang di tahun 2023 / Extend in 2023
04, 2022 of Call Center Services BAKTI 2022 2022/ Ends on December 31, 2022
Pengadaan Jasa Lainnya Penyediaan Jasa Tidak perpanjang dikarenakan sudah tidak
Outsourcing SDM untuk Contact Center Kemenkeu diadakan lagi tenderm akan menggunakan
26 Februari 2022/ Berakhir pada tanggal 31 Desember
Kemenkeu/ Ministry of Finance Prime/ Procurement of Other Services Provision of PNS langsung/ Not extended because there
February 26, 2022 2022/ Ends on December 31, 2022
HR Outsourcing Services for Contact Center is no longer a tender, will use direct civil
Ministry of Finance Prime servants
Penyelenggaraan Contact Center dan Pusat
Ditjen SDPPI/ Directorate General of 04 Januari 2022/ January Berakhir pada tanggal 31 Desember
Pelayanan Terpadu/ Implementation of Contact Perpanjang di tahun 2023 / Extend in 2023
SDPPI 04, 2022 2022/ Ends on December 31, 2022
Center and Integrated Service Center
Penyediaan aplikasi/software Alat Kantor Call
Pemerintah Kabupaten Bogor/ Bogor 04 Januari 2022/ January Berakhir pada tanggal 31 Desember Diperpanjang - Perpanjang TA 2023/
Center 112/ Provision of applications/software
Regency Government 04, 2022 2022/ Ends on December 31, 2022 Extended - Extend FY 2023
Office Tools Call Center 112
Dinas Komunikasi Jasa Informatika
Kabupaten Majalengka/ Majalengk a 04 Januari 2022/ January Komitmen untuk Jasa Layanan Call Center/ Berakhir pada Oktober 2022/ Ends Diperpanjang - Perpanjang TA 2023/ Extended
District Communication and Information 04, 2022 Commitment for Call Center Services on December 31, 2022 - Extend FY 2023
Services Department
71
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Kota Manado/ Manado City 01 Januari 2021/ January Biaya Pekerjaan untuk Pengelolaan Layanan Nomor Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
01, 2021 Tunggal Panggilan Darurat 112 Kota Manado Tahun 2021/ Ends on December 31, 2021 2023/ January-December 2023 Extended to
Anggaran 2021/ Cost of Work for the Management FY 2023
of Emergency Calling Single Number Service 112
Manado City 2021 Budget Year
Kota Kudus/ Kudus City 03 Januari 2022/ January Penyediaan dan Pengelolaan Layanan Nomor Berakhir dalam 12 Bulan/ Expires in Diperpanjang 2023/ Extended in 2023
03, 2022 Tunggan Panggilan Darurat 112/ Provision and 12 months
Management of Emergency Calling Number 112
Service
Kota Bima/ Bima City 01 Januari 2021/ January Layanan Nomor Tunggal Panggilan Darurat 112 Berakhir pada tanggal 31 Desember Tidak Diperpanjang/ Not Extended
01, 2021 Tahun Anggaran 2021/ Emergency Calling Single 2021/ Ends on December 31, 2021
Number Service 112 Fiscal Year 2021
Ombudsman Republik Indonesia/ 21 Februari 2021 Efektif Penyelenggaraan Jasa Call Center 137/ Berakhir pada tanggal 31 Desember Perpanjang di tahun 2023 / Extend in 2023
Ombudsman of the Republic of Indonesia sejak 1 Maret 2021/ Implementation of Call Center Service 137 2021/ Ends on December 31, 2021
February 21, 2021
Effective from March 1,
2021
Kota Gresik/ Gresik City 19 Februari 2021/ Belanja Sewa Sistem Layanan Emergency Call Berakhir pada tanggal 31 Desember Diperpanjang TA 2023/ Extended in 2023
February 19, 2021 Center 112/ Rental Expenditure for Emergency Call 2021/ Ends on December 31, 2021
Center 112 Service System
Kota Cirebon/ Cirebon City 12 Januari 2021/ January Sewa Aplikasi Layanan Call Center 112/ 112 Call Berakhir pada tanggal 27 Desember Perpanjang TA 2023/ Extend in 2023
12, 2021 Center Service Application Rental 2021/ Ends on December 27, 2021
Kota Tanggerang/ Tangerang City 24 Januari 2023/ January Belanja Telepon Layanan Tanggerang Siaga 112/ Berakhir dalam 12 bulan Perpanjang TA 2023/ Extend in 2023
24, 2023 Telephone Expenditure for Tanggerang Siaga 112 pelaksanaan/ Ends within 12 months
Service of implementation
Kabupaten Musi Banyuasin/ Musi 28 Mei 2021/ May 28, Jasa Penyelenggaraan Emergency Call Center Perjanjian berakhir dalam 30 hsri Diperpanjang Januari-Maret TA 2023 Info
Banyuasin Regency 2021 System/ Emergency Call Center System pelaksanaan/ The agreement ends Putus Kontrak April-Desember 2023/
Implementation Services within 30 days of implementation Extended January-March FY 2023, Info on
contract termination April-December 2023
Kota Samarinda/ Samarinda City 2023/ 2023 Pengelolaan Layanan Nomor Panggilan Darurat 112 Berakhir dalam 12 bulan/ Expires in Diperpanjang TA 2023/ Extended in 2023
TA 2021/ Emergency Call Center 112 FY 2021 12 months
Service Management
Kota Pekanbaru/ Pek anbaru City 02 Januari 2021/ January Biaya Belanja Sewa Sistem Emergency Call Center Berakhir dalam 12 bulan Perpanjang TA 2023/ Extend FY 2023
02, 2021 112/ Emergency Call Center 112 System Rental pelaksanaan/ Ends within 12 months
Expenditure of implementation
72
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Dinas Komunikasi, Informatika , Statistik
Jasa Langganan Aplikasi Call Center 112 TA 2022/ Berakhir dalam 12 bulan
dan Persandian/ Department of 19 Januari 2022/ January
Call Center 112 Application Subscription Services pelaksanaan/ Ends within 12 months Perpanjang TA 2023 / Extend FY 2023
Communication, Informatics, Statistics 19, 2022
FY 2022 of implementation
and Coding
Dinas Komunikasi Jasa Informatika
Kabupaten Magelang/ Magelang District 28 Oktober 2022/ October Pengadaan Sewa Nomor Call Center 112/ Berakhir dalam 60 hari kalender/
Perpanjang TA 2023 / Extend FY 2023
Communication and Information Services 28, 2022 Procurement of Call Center 112 Number Rental Expires within 60 calendar days
Department
Diskominfo Kabupaten Blitar/ Blitar
31 Desember 2021/ Belanja Emergency System Call Taker 112/ Berakhir dalam 1 tahun/ Expires in 1
District Communication and Information Perpanjang TA 2023 / Extend FY 2023
December 31, 2021 Emergency System Call Tak er 112 Expenditure year
Services Department
Diskominfo Kabupaten Jombang/ Sewa Aplikasi Emergency System Call Center 112/ Berakhir dalam 12 bulan
29 Desember 2021/
Jombang District Communication and Rental of Emergency System Call Center 112 pelaksanaan/ Ends within 12 months Diperpanjang 2023/ Extended 2023
December 29, 2021
Information Services Department Application of implementation
Pengelolaan Informasi dan Komunikasi Publik
Diskominfo Kota Balikpapan/
15 Januari 2022/ January Pemerintah Daerah Kabupaten/Kota/ District/City Berakhir pada tanggal 31 Desember
Communication and Information Services Perpanjang TA 2023 / Extend FY 2023
15, 2021 Government Public Information and Communication 2022/ Ends on December 31, 2022
Office of Balik papan City
Management
Diskominfo Kota Blitar/ Communication Sewa Aplikasi Emergency System Call Center 112/
15 Januari 2022/ January Berakhir pada tanggal 31 Desember
and Information Services Department of Rental of Emergency System Call Center 112 Perpanjang TA 2023 / Extend FY 2023
15, 2022 2022/ Ends on December 31, 2022
Blitar City Application
Diskominfo Kota Bogor/ Communication Sewa Aplikasi Emergency System Call Center 112/
10 Februari 2021/ Berakhir pada tanggal 31 Desember
and Information Services Department of Rental of Emergency System Call Center 112 Perpanjang TA 2023 / Extend FY 2023
February 10, 2021 2022/ Ends on December 31, 2022
Bogor City Application
Diskominfo Kota Cirebon/ Communication
02 Februari 2022/ Pekerjaan Layanan Call Center 112/ Call Center 112 Berakhir pada tanggal 31 Desember
and Information Services Department of Perpanjang TA 2023 / Extend FY 2023
February 02, 2022 Service Work 2022/ o
Cirebon City
73
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Diskominfo Kota Jambi/ Communication 04 Januari 2022/ January Layanan Infrastruktur Telekomunikasi dan Berakhir dalam jangka waktu 60 Diperpanjang TA 2023/ Extended 2023
and Information Services Department of 04, 2022 Informatika/ Telecommunication and Informatics Kalender sejak perjanjian/ Expires
Jambi City Infrastructure Services within 60 Calendar days of the
agreement
Diskominfo Kota Mataram/ 30 Januari 2023/ January Sewa Aplikasi Emergency System Call Center 112/ 2023/ 2023 Perpanjang TA 2023 / Extend FY 2023
Communication and Information Services 30, 2023 Rental of Emergency System Call Center 112
Department of Mataram City Application
Diskominfo Kota Samarinda/ 04 Januari 2022/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir dalam 12 bulan Perpanjang TA 2023 / Extend FY 2023
Communication and Information Services 04, 2022 Rental of Emergency System Call Center 112 pelaksanaan/ Ends within 12 months
Department of Samarinda City Application of implementation
Diskominfo Kota Blitar/ Communication 04 Januari 2022/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 1 Desember Perpanjang TA 2023 / Extend FY 2023
and Information Services Department of 04, 2022 Rental of Emergency System Call Center 112 2022/ Ends on December 1, 2022
Blitar City Application
Diskominfo Kabupaten Probolinggo/ 03 Januari 2022/ January Sewa System Call Center 112/ Rent System Call Berakhir pada tanggal 31 Maret 2022/ Januari-Desember 2023 Diperpanjang TA
Probolinggo District Communication and 03, 2022 Center 112 Ends on March 31, 2022 2023/ January-December 2023 Extended FY
Information Services Department 2023
Diskominfo Kabupaten Banjar/ Banjar 4 Januari 2022 Efektif Layanan Emergency Call Center Sistem 112 dan Berakhir pada tanggal 30 September Januari-Desember 2023 Diperpanjang TA
District Communication and Information sejak 1 Januari 2022/ Telepon/ Emergency Call Center System 112 and 2022/ Ends on September 30, 2022 2023/ January-December 2023 Extended FY
Services Department January 4, 2022 Effective Telephone Service 2023
since January 1, 2022
Diskominfo Kabupaten Probolinggo/ 11 Januari 2022/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 11 Januari Januari-September 2023 Diperpanjang TA
Probolinggo District Communication and 11, 2022 Rental of Emergency System Call Center 112 2024/ Ends on January 11, 2022 2023/ January-December 2023 Extended FY
Information Services Department Application 2023
Diskominfo Kota Padang Panjang/ Efektif tanggal 15 Januari Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
Communication and Information Services 2022/ Effective on Rental of Emergency System Call Center 112 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended FY
Department of Padang Panjang City January 15, 2022 Application 2023
74
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI 33. IMPORTANT AGREEMENTS AND CONTRACTS
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Diskominfo Kabupaten Musi Banyuasin/ 18 Maret 2022/ March 18, Jasa Penyelenggaraan Emergency Call Center Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
Musi Banyuasin District Communication 2022 System NTPD 112/ Emergency Call Center System 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended FY
and Information Services Department NTPD 112 Implementation Services 2023
Diskominfo Kota Manado/ Communication 23 Desember 2021 Efektif Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
and Information Services Department of sejak 1 Januari 2022/ Emergency Call Center System 112 Application 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended FY
Manado City December 23, 2021 Rental 2023
Effective since January 1,
2022
Diskominfo Kabupaten Bantul/ Bantul 07 Januari 2022/ January Penyewaan Cloud Call Center 112/ Rental of Cloud Berakhir pada tanggal 31 Desember Diperpanjang TA 2023/ Extended 2023
District Communication and Information 07, 2022 Call Center 112 2022/ Ends on December 31, 2022
Services Department
Diskominfo Kabupaten Gresik/ Gresik 17 Januari 2023/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir dalam 12 bulan/ Expires Diperpanjang TA 2023/ Extended 2023
District Communication and Information 17, 2023 Emergency Call Center System 112 Application within 12 months
Services Department Rental
Diskominfo Kota Balikpapan/ 15 Januari 2022 Efektif Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
Communication and Information Services sejak 1 Januari 2022/ Emergency Call Center System 112 Application 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended FY
Department of Balik papan City January 15, 2022 Rental 2023
Effective since January 1,
2022
Diskominfo Kota Cirebon/ Communication 11 Januari 2022/ January Penyewaan Cloud Call Center 112/ Rental of Cloud Berakhir pada tanggal 29 Desember Perpanjang TA 2023 / Extend FY 2023
and Information Services Department of 11, 2022 Call Center 112 2022/ Ends on December 29, 2022
Cirebon City
Diskominfo Kota Jambi/ Communication 4 Januari 2022 Efektif Sewa Ketersediaan Layanan Infrastruktur Berakhir pada tanggal 1 Maret 2022/ Januari-Desember 2023 Diperpanjang TA
and Information Services Department of sejak 1 Januari 2022/ Telekomunikasi dan Informatika Emergency System Ends on March 1, 2022 2023/ January-December 2023 Extended FY
Jambi City January 4, 2022 Effective Call Center 112/ Rental of Telecommunication and 2023
since January 1, 2022 Informatics Infrastructure Service Availability
Emergency System Call Center 112
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Diskominfo Kota Serang/ Communication 19 Januari 2022/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
and Information Services Department of 19, 2022 Emergency Call Center System 112 Application 2022/ Ends on December 29, 2022 2023/ January-December 2023 Extended FY
Serang City Rental 2023
Diskominfo Kota Pekanbaru/ 18 Januari 2022/ January Sewa Aplikasi Emergency System Call Center 112/ Berakhir dalam selama 348 hari Januari-Desember 2023 Diperpanjang TA 2023
Communication and Information Services 18, 2022 Emergency Call Center System 112 Application pelaksanaan/ Ends in 348 days of / January-December 2023 Extended FY 2023
Department of Pek anbaru City Rental implementation
Diskominfo Kota Solok/ Communication 30 Desember 2022/ Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
and Information Services Department of December 30, 2022 Emergency Call Center System 112 Application 2022/ Ends on December 29, 2022 2023/ January-December 2023 Extended FY
Solok City Rental 2023
Diskominfo Kota Serang/ Communication 01 Oktober 2022/ October Penyediaan Layanan Sistem Panggilan Darurat Call Berakhir pada tanggal 31 Desember Oktober-Desember 2022 Perpanjang TA 2023/
and Information Services Department of 01, 2022 Center 112/ Emergency Call System Call Center 2022/ Ends on December 31, 2022 October-December 2022 Extend FY 2023
Serang City 112 Service Provision
Diskominfo Kabupaten Majalengka/ 20 Desember 2022/ Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Perpanjang TA 2023/
Majalengk a District Communication and December 20, 2022 Emergency Call Center System 112 Application 2022/ Ends on December 31, 2022 January-December 2023 Extended FY 2023
Information Services Department Rental
Direktorat Statistik Kependudukan dan 12 Mei 2022/ May 12, Pengadaan Call Center 112/ Procurement of Call Berakhir pada tanggal 31 Desember Mei-Desember 2023 Diperpanjang TA 2023/
Ketenagakerjaan Deputi Bidang/ 2022 Center 112 2022/ Ends on December 31, 2022 May-December 2023 Extended FY 2023
Directorate of Population and Labor
Statistics of the Deputy of
PPI/ PPI 03 Januari 2022/ January Sewa Layanan Call Center 159/ Call Center 159 Berakhir pada tanggal 31 Desember Januari-Desember 2022 Perpanjang TA 2023/
03, 2022 Service Rental 2022/ Ends on December 31, 2022 January-December 2022 Extend FY 2023
Ombudsman Republik Indonesia/ 31 Maret 2022/ March 31, Pengadaan Jasa Pengelolaan Call Center/ Berakhir pada tanggal 31 Desember April-Desember 2022 Perpanjang TA 2023/
Ombudsman of the Republic of Indonesia 2022 Procurement of Call Center Management Services 2022/ Ends on December 31, 2022 April-December 2022 Extend FY 2023
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (lanjutan)
Dinas Komunikasi Informatika dan 12 April 2022/ April 12, Belanja Jasa Konversi Aplikasi / Sistem Informasi/ Berakhir pada 10 Mei 2023/ Ends on Perpanjang TA 2023 / Extend FY 2023
Persandian Kab. Bangli/ Bangli District 2022 Expenditure on Application / Information System May 10, 2023
Office of Communication, Information and Conversion Services
Standardization
Dinas Komunikasi Informatika dan 07 Oktober 2022/ October Aplikasi Call Center/ Call Center Application Berakhir pada tanggal 31 Desember Perpanjang TA 2023 / Extend FY 2023
Statistik Kab. Wajo/ Communication, 07, 2022 2022/ Ends on December 31, 2022
Informatics and Statistics Office of Kab.
Wajo
Dinas Komunikasi, Informatika, Statistik 31 Mei 2022/ May 31, Langganan Layanan Call Center 112/ Call Center Berakhir dalam 12 Bulan/ Ends in 12 Perpanjang TA 2023 / Extend FY 2023
dan Persandian Kab. Purwakarta/ 2022 112 Service Subscription Months
Communication, Informatics, Statistics
and Standardization Office of Purwak arta
District
Diskominfo Kabupaten Probolinggo/ 31 Maret 2022/ March 31, Sewa System Call Center 112/ 112 Call Center Berkahir pada tanggal 31 Desember Perpanjang TA 2023 / Extend FY 2023
Probolinggo District Communication and 2022 System Rental 2022/ Ends on December 31, 2022
Information Services Department
Diskominfo Kabupaten Karo/ Karo District 22 November 2022/ Belanja Jasa Software Call Center 112/ Berakhir dalam pelaksanaan 7 hari Perpanjang TA 2023 / Extend FY 2023
Communication and Information Services November 22, 2022 Expenditures for Call Center 112 Software Services kalender/ Ends in 7 calendar days of
Department implementation
Diskominfo Kabupaten Batang/ Batang 03 Januari 2022/ January Sewa Layanan Panggilan Darurat 112/ Rental of 112 Berakhir dalam 179 hari (30 Juni Perpanjang TA 2023 / Extend FY 2023
District Communication and Information 03, 2022 Emergency Calling Service 2022)/ Expires in 179 days (June 30,
Services Department 2022)
Diskominfo Kota Tarakan/ Communication 04 Januari 2022/ January Sewa Call Center 112/ Call Center 112 Rental Berakhir dalam 2 Bulan (28 Februari Perpanjang TA 2023 / Extend FY 2023
and Information Services Department of 04, 2022 2022)/ Expires in 2 Months (February
Tarak an City 28, 2022)
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Diskominfo Kota Tarakan/ Communication 23 Februari 2022/ Jasa Sewa Call Center 112/ Call Center 112 Rental Berakhir dalam 10 Bulan (31 Perpanjang TA 2023 / Extend FY 2023
and Information Services Department of February 23, 2022 Service Desember 2022)/ Expires in 10
Tarak an City Months (December 31, 2022)
Diskominfo Kota Singkawang/ 02 Desember 2022/ Belanja Modal Sistem Aplikasi Panggilan Darurat Berakhir dalam 14 hari kalender/ Perpanjang TA 2023 / Extend FY 2023
Communication and Information Services December 02, 2022 112/ Capital Expenditure for Emergency Call 112 Expires within 14 calendar days
Department of Singk awang City Application System
Dinas Komunikasi dan Informatika Kota 31 Desember 2021/ Jasa Layanan Emergency Call 112/ Emergency Call Berakhir pada tanggal 31 Desember Perpanjang TA 2023 / Extend FY 2023
Depok/ Communication and Informatics December 31, 2021 112 Service 2021/ Ends on December 31, 2021
Services Department of Depok City
Dinas Komunikasi dan Informatika Kota 21 Maret 2022/ March 21, Belanja Jasa Konversi Aplikasi / Sistem Informasi/ Berakhir dalam 15 hari kalender (04 Perpanjang TA 2023 / Extend FY 2023
Makasar/ Communication and Informatics 2022 Expenditure on Application / Information System April 2022)/ Expires in 15 calendar
Services Department of Mak asar City Conversion Services days (April 04, 2022)
Dinas Komunikasi dan Informatika 15 Juni 2022/ June 15, Belanja Jasa Call Center 112 / Call Center 112 Berakhir dalam 1 tahun/ Expires in 1 Perpanjang TA 2023 / Extend FY 2023
Kabupaten Sidoarjo/ Communication and 2022 Service Expenditure year
Informatics Services Department of
Sidoarjo City
Dinas Komunikasi dan Informatika 03 Januari 2022/ January Pengadaan Belanja Sewa Nomor Call Center 112/ Berakhir dalam 12 Bulan/ Ends in 12 Perpanjang TA 2023 / Extend FY 2023
Kabupaten Magelang/ Magelang District 03, 2022 Procurement of Rental Expenditure for Call Center Months
Communication and Information Services Number 112
Department
Pemprov DKI Jakarta/ Jak arta Provincial 03 Januari 2022/ January Belanja Tagihan Telepon / Telephone Bill Berakhir pada tanggal 31 Desember Perpanjang TA 2023 / Extend FY 2023
Government 03, 2022 Expenditure 2022/ Ends on December 31, 2022
Kota Bitung/ Bitung City 02 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
02, 2023 Rental bulan/ Expires within 12 months
Kota Blitar/ Blitar City 02 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
02, 2023 Rental bulan/ Expires within 12 months
Kota Bogor/ Bogor City 25 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
25, 2023 Rental bulan/ Expires within 12 months
Kota Bontang/ Bontang City 27 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
27, 2023 Rental bulan/ Expires within 12 months
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (continued)
Kota Cilegon/ Cilegon City 03 April 2023/ April 03, Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
2023 Rental bulan/ Expires within 12 months
Kota Depok/ Depok City 30 Mei 2023/ May 30, Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
2023 Rental bulan/ Expires within 12 months
Kota Mojokerto/ Mojok erto City 2023/ 2023 Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Rental bulan/ Expires within 12 months
Kota Palangkaraya/ Palangk araya City 09 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
09, 2023 Rental bulan/ Expires within 12 months
Kota Pasuruan/ Pasuruan City 2023/ 2023 Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Rental bulan/ Expires within 12 months
Kota Probolinggo/ Probolinggo City 11 Januari 2021/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
11, 2021 Rental bulan/ Expires within 12 months
Kota Semarang/ Semarang City 06 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service 2023/ 2023 Perpanjang TA 2023 / Extend FY 2023
06, 2023 Rental
Kota Tarakan/ Tarak an City 18 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service 2023/ 2023 Perpanjang TA 2023 / Extend FY 2023
18, 2023 Rental
Kota Bandung/ Bandung City 17 Oktober 2023/ October Sewa Layanan Call Center/ Call Center Service 16 Oktober s/d 31 Desember 2023/ Perpanjang TA 2023 / Extend FY 2023
17, 2023 Rental October 16 to December 31, 2023
Kota Balangan/ Balangan City 2023/ 2023 Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Rental bulan/ Expires within 12 months
Kabupaten Banyuwangi/ Banyuwangi 2023/ 2023 Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Regency Rental bulan/ Expires within 12 months
Kabupaten Batang/ Batang Regency 02 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
02, 2023 Rental bulan/ Expires within 12 months
Kabupaten Dairi/ Dairi Regency 26 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service 2023/ 2023 Perpanjang TA 2023 / Extend FY 2023
26, 2023 Rental
Kabupaten Grobongan/ Grobongan 10 Mei 2023/ May 10, Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Regency 2023 Rental bulan/ Expires within 12 months
Kabupaten Karo/ Karo Regency 25 Oktober 2023/ October Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
25, 2023 Rental bulan/ Expires within 12 months
Kabupaten Kudus/ Kudus Regency 2023/ 2023 Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Rental bulan/ Expires within 12 months
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Call Center (lanjutan) Call Center Agreement (contuned)
Kabupaten Kutai Timur/ East Kutai 05 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
Regency 05, 2023 Rental bulan/ Expires within 12 months
Kabupaten Magelang/ Magelang Regency 02 Januari 2023/ January Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
02, 2023 Rental bulan/ Expires within 12 months
Kabupaten Mojokerto/ Mojok erto Regency 30 Desember 2022/ Sewa Layanan Call Center/ Call Center Service Berakhir dalam jangka waktu 12 Perpanjang TA 2023 / Extend FY 2023
December 30, 2022 Rental bulan/ Expires within 12 months
Kabupaten Paser/ Paser Regency 18 Oktober 2023/ October Sewa Layanan Call Center/ Call Center Service 2023/ 2023 Perpanjang TA 2023 / Extend FY 2023
18, 2023 Rental
Perjanjian Sewa Menywa Infrastruktur Infrastructure Lease Agreement
Pelanggan / Pengguna Jasa/ Tanggal Perjanjian/ Komitmen/ Commitment Periode Kontrak/ Contract Period Keterangan/ Information
Customers/Users Name Agreement Date
Diskominfo Kabupaten Musi Banyuasin/ 18 Maret 2022/ March 18, Sewa Emergency Call Center/ Emergency Call Berakhir pada tanggal 31 Desember Januari-Desember 2023 ; Diperpanjang
Musi Banyuwangi District Communication 2022 Center Rental 2022/ Ends on December 31, 2022 Januari-Maret TA 2023 ; Info Putus Kontrak
and Information Services Department April-Desember 2023/ January-December
2023; Extended January-March FY 2023; Info
contract termination April-December 2023
Diskominfo Kota Manado/ Communication 23 Desember 2021/ Sewa Aplikasi Emergency System Call Center 112/ Berakhir pada 12 bulan pelaksanaan/ Januari-Desember 2023 Diperpanjang TA
and Information Services Department of December 23, 2021 Rent Emergency System Call Center Application Ends at 12 months of implementation 2023/ January-December 2023 Extended FY
Manado City 112 2023
Diskominfo Kabupaten Langkat/ Langk at 02 Januari 2023/ January Sewa Aplikasi Emergency System Call Center 112/ 2023/ 2023 Januari-Desember 2023 Diperpanjang TA
District Communication and Information 02, 2023 Rent Emergency System Call Center Application 2023/ January-December 2023 Extended FY
Services Department 112 2023
PT Telekomunikasi Indonesia Tbk/ PT 01 Juli 2007/ July 01, Sewa Menyewa Peralatan dan Infrastruktur Data - Perjanjian telah berakhir pada tanggal 29 Juni
Telek omunik asi Indonesia Tbk 2007 Komunikasi in Building Area Gedung Grand 2021 Amandemen ke 7 perpanjang Des 2023/
Indonesia/ Lease of Communication Data Agreement has expired on June 29, 2021 7th
Equipment and Infrastructure in Building Area Grand Amendment extended Dec 2023
Indonesia Building
80
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Pengembangan Jasa Aplikasi Application Service Development Agreement
Pelanggan / Pengguna Jasa/ Tanggal Perjanjian/ Komitmen/ Commitment Periode Kontrak/ Contract Period Keterangan/ Information
Customers/Users Name Agreement Date
Dinas Komunikasi dan Informatika 21 Januari 2019/ January Pekerjaan Pengembangan Aplikasi Layanan e- Berakhir pada 12 bulan pelaksanaan/ Januari-September 2023 Diperpanjang TA
Pemerintah Kab. Probolinggo/ 21, 2019 Goverment/ e-Goverment Service Application Ends at 12 months of implementation 2023/ January-September 2023 Extended FY
Communication and Informatics Office of Development Work 2023
Probolinggo Regency Government
Dinas Komunikasi dan Informatika Kota 2023/ 2023 Pengadaan Pekerjaan Sistem Aplikasi ESA Berakhir dalam 10 bulan/ Ends in 10 Januari-Desember 2023 Diperpanjang Januari-
Tebing Tinggi/ Communication and (Emergency Service Application)/ Procurement of months Juni TA 2023/ January-December 2023
Informatics Office of Tebing Tinggi City ESA (Emergency Service Application) System Extended January-June FY 2023
Work
Dinas Komunikasi dan Informatika 19 Desember 2022/ Pekerjaan Belanja Software Berlisensi (Sistem Berakhir dalam 10 bulan/ Ends in 10 Januari-Oktober 2023 Diperpanjang TA 2023/
Pemerintah Kab. Majalengka/ December 19, 2022 Aplikasi Layanan Majalengka Raharja 112) Kagiatan months January-October 2023 Extended FY 2023
Communication and Informatics Office of Pembangunan E-Govermnet / Licensed Software
Majalengk a Regency Government Shopping (Majalengk a Raharja 112 Service
Application System) E-Govermnet Development
Work
Diskominfo Kabupaten Bogor/ Bogor 04 Januari 2022/ January Penyediaan Aplikasi/Software alat kantor call Center Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
District Communication and Information 04, 2022 112/ Provision of Applications/Software for call 2022/ Ends on December 31, 2022 2023/ January-December 2023 Extended FY
Services Department center 112 office equipment 2023
Diskominfo Kota Semarang/ 10 Januari 2022/ January Layanan langganan aplikasi Lporhendi tahun 2022/ Berakhir dalam 12 bulan/ Ends in 12 Perpanjang TA 2023/ Extend FY 2023
Communication and Information Services 10, 2022 Lporhendi application subscription service in 2022 months
Department of Semarang City
81
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Pengadaan Barang dan Jasa Goods and Services Procurement Agreement
Pelanggan / Pengguna Jasa/ Tanggal Perjanjian/ Komitmen/ Commitment Periode Kontrak/ Contract Period Keterangan/ Information
Customers/Users Name Agreement Date
Dinas Komunikasi dan Informatika Kota 2023/ 2023 Pengadaan Kawat/Faksmili/Internet/Intranet/TV Berakhir dalam 12 bulan/ Ends in 12 Januari-Desember 2023 Perpanjang TA 2023/
Serang/ Communication and Informatics Kabel/TV Satelit/ P rocurement of months January-December 2023 Extend FY 2023
Office of Serang City Wire/Faxmile/Internet/Intranet/Cable TV/Satellite TV
Dinas Komunikasi dan Informatika 24 September 2019/ Pengadaan Kawat/Faksmili/Internet (Pemeliharaan Berakhir pada tanggal 30 September Januari-Desember 2023 Diperpanjang TA
Kabupaten Lampung Barat/ September 24, 2019 Call Center 112)/ Procurement of Wire/Fax/Internet 2019/ Ends on September 30, 2019 2023/ January-December 2023 Extend FY
Communication and Informatics Office of (Maintenance of Call Center 112) 2023
West Lampung Regency
PT Perumnas lida Group/ PT Perumnas 7 Oktober 2019 Efektif Penyedia jasa produk dan sistem/ Product and Berakhir pada tanggal 31 Desember Diperpanjang melalui komitmen selamat 2 th/
lida Group sejak 21 Januari 2019/ system service provider 2019/ Ends on September 31, 2019 Extended through a 2-year safe commitment
October 7, 2019 Effective
since January 21, 2019
Pemprov DKI Jakarta/ DKI Jak arta 03 Januari 2022/ January Belanja Kawat/Faksmili/Internet/TV Berlangganan/ Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
Provincial Government 03, 2022 Wire/Faxmile/Internet/TV Subscription Expenditure 2022/ Ends on September 31, 2022 2023/ January-December 2023 Extend FY
2023
Kota Balikpapan/ Balik papan City 20 Januari 2021/ January Pengembangan Sistem Layanan Informasi dan Berakhir pada tanggal 31 Desember Januari-Desember 2023 Diperpanjang TA
20, 2021 Komunikasi Berbasis TIK Kota Balikpapan/ 2021/ Ends on September 31, 2021 2023/ January-December 2023 Extend FY
Development of ICT-based Information and 2023
Communication Service System Balik papan City
Kota Blitar/ Blitar City 30 Desember 2022/ Pengembangan dan Pemeliharaan Infrastruktur TIK 2023/ 2023 Perpanjang TA 2023/ Extend FY 2023
December 30, 2022 dan Jaringan Komunikasi Informasi/ Development
and Maintenance of ICT Infrastructure and
Information Communication Network s
Diskominfo/ Communication and 15 Januari 2021/ January Belanja Kawat/Faksmili/Intranet/TV Kabel/TV Satelit Berakhir dalam pelaksanaan 12 bulan Perpanjang TA 2023/ Extend FY 2023
Informatics Office 15, 2021 (5.2.2.03.06)/ Wire/Faxmile/Intranet/Cable kalender/ Expires within 12 calendar
TV/Satellite TV Expenditure (5.2.2.03.06) months of implementation
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Lainnya Other important
Pelanggan / Pengguna Jasa/ Tanggal Perjanjian/ Komitmen/ Commitment Periode Kontrak/ Contract Period Keterangan/ Information
Customers/Users Name Agreement Date
PT Mandiri (Persero) Tbk/ PT Mandiri 10 Desember 2012/ Mengimplementasi Kode Akses 14000 sebagai 2023/ 2023 Perpanjang Otomatis/ Automatic Renewal
(Persero) Tbk December 10, 2012 Layanan Penyelenggaraan Jasa Nilai Tambah
Telepon Pusat Layanan Informasi/ Implementing
Access Code 14000 as a Value-Added Telephone
Service for Information Service Centers
PPI/ PPI 04 Januari 2022/ January Layanan Call Center 159, Sewa Jasa Tenaga Kerja Berakhir pada tanggal 31 Desember Perpanjang Tahun 2023/ Extended Year 2023
04, 2022 Sosial Media dan Live Chat serta Sewa Jasa Tenaga 2022/ Ends on December 31, 2022
Kerja Helpdest Pelayanan Terpadu Satu Pintu
Direktorat Jendral Penyelenggaraan Pos dan
Informatika Tahun Anggaran 2022/ Call Center 159,
Rent of Social Media and Live Chat Labor Services
and Rent of One-Stop Integrated Service Helpdest
Labor Services Directorate General of Post and
Diskominfo Kabupaten Lampung Barat/ 15 Januari 2022/ January Information Technology
Pengembangan Fiscal Year
dan Pengelolaan 2022
Ekosistem Berakhir dalam pelaksanaan 12 bulan Januari-Desember 2023 Diperpanjang TA
Communication and Informatics Office of 15, 2022 Kabupaten/Kota/ Development and Management of kalender/ Expires within 12 calendar 2023/ January-December 2023 Extended FY
West Lampung Regency Regency / City Ecosystems months of execution 2023
PT Prasetia Dwidharma/ PT Prasetia 08 Juni 2022/ June 08, Reseller Layanan Jasa jascloud/ Reseller of Berakhir dalam pelaksanaan 12 bulan Diperpanjang 12 bulan kedepan/ Extended 12
Dwidharma 2022 jascloud Services kalender/ Expires within 12 calendar months ahead
months of execution
Dinas Komunikasi dan Informatika Kota 15 Juli 2022/ July 15, Belanja Layanan Emergency Call Center 112/ Berakhir dalam 6 Bulan (31 Januari-Desember 2023 Berkontrak TA 2023/
Pasuruan/ Pasuruan City Communication 2022 Emergency Call Center 112 Service Expenditur Desember 2022)/ Ends in 6 months January-December 2023 Contracted FY 2023
and Information Office (December 31, 2022)
Dinas Komunikasi dan Informatika Kota 03 Januari 2022/ January Pengadaan Kawat/Faksmili/Internet/Intranet/TV Berakhir dalam pelaksanaan 12 bulan Januari-Desember 2023 Berkontrak TA 2023/
Bontang/ Communication and Informatics 03, 2022 Kabel/TV Satelit/ kalender/ Expires within 12 calendar January-December 2023 Contracted FY 2023
Office of Bontang City Wire/Faxmile/Internet/Intranet/Cable TV/Satellite months of execution
TV Procurement
Dinas Komunikasi dan Informatika 30 Januari 2023/ January Belanja Sewa Aplikasi Call Center 112/ Rental Berakhir dalam pelaksanaan 12 bulan Januari-Desember 2023 Berkontrak TA 2023/
Kabupaten Kendal/ Kendal District 30, 2023 Expenditure for Call Center 112 Application kalender/ Expires within 12 calendar January-December 2023 Contracted FY 2023
Communication and Informatics Office months of execution
Dinas Komunikasi dan Informatika 03 Januari 2023/ January Emergency System Call Center 112/ Emergency Berakhir dalam pelaksanaan 4 bulan Januari-Desember 2023 Berkontrak TA 2023/
Kabupaten Sumenep/ Communication 03, 2023 System Call Center 112 kalender/ Ends in 4 calendar month January-December 2023 Contracted FY 2023
and Informatics Office of Sumenep implementation
District
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PT JASNITA TELEKOMINDO, TBK
PT JASNITA TELEKOMINDO,TBK
AND SUBSIDIARIES
DAN ENTITAS ANAK
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
FOR THE YEARS ENDED
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2023 DAN 2022
DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
(Expressed in Rupiah, unless otherwise stated)
33. PERJANJIAN PENTING DAN KONTIJENSI (lanjutan) 33. IMPORTANT AGREEMENTS AND CONTRACTS (continued)
Perjanjian Lainnya (lanjuatan) Other important (continued)
Dinas Komunikasi dan Informatika 02 September 2022/ Sewa Layanan Kedarutan 112/ 112 Emergency Berakhir dalam pelaksanaan 12 bulan Diperpanjang TA 2023/ Extended FY 2023
Kabupaten Tanggerang/ Tangerang September 02, 2022 Service Rental kalender/ Expires within 12 calendar
District Communication and Informatics months of execution
Office
BAKTI KOMINFO/ BAKTI KOMINFO 01 Maret 2022/ March 01, Penyediaan Jasa Telesurvey untuk Verifikasi Usulan Berakhir dalam pelaksanaan 7 bulan Maret-September 2023 Berkontrak TA 2023/
2022 Ground Segment Akses Internet/ Provision of kalender/ Ends in 7 calendar month March-September 2023 Contracted FY 2023
Telesurvey Services for Verification of Internet implementation
Access Ground Segment Proposal
BPJS Ketenagakerjaan/ BPJS 14 Juni 2022/ June 14, Whastapp Blasting Individual Engagement/ Berakhir dalam pelaksanaan 8 bulan Perpanjangan tahun 2023/ Extended in 2023
Employment 2022 Whastapp Blasting Individual Engagement kalender/ Ends in execution 8
calendar months
Diskominfo Kota Surabaya/ 18 November 2022/ Pengadaan Jasa Lainnya/ Procurement of Other 18 November 2022/ November 18, Perpanjangan tahun 2023/ Extended in 2023
Communication and Informatics Office of November 18, 2022 Services 2022
Surabaya City
Kontijensi/ Contigency
Perusahaan memiliki Perkara Hukum dengan Kementerian The Company has a Legal Case with the Ministry of Communication and
Komunikasi dan Informatika Republik Indonesia - Balai Penyedia dan Information of the Republic of Indonesia - Center for Telecommunication and
Information Technology Financing Providers and Managers (Kominfo-BP3TI) in
Pengelola Pembiayaan Telekomunikasi dan Informatika (Kominfo-
connection with the termination of the Cooperation contract between the
BP3TI) sehubungan dengan terhentinya kontrak Kerjasama antara Company and Kominfo-BP3TI due to the default of Kominfo-BP3TI. For the
perusahaan dengan Kominfo-BP3TI yang disebabkan karena occurrence of 'default', it has caused a legal dispute between the Company and
terjadinya wanprestasi dari pihak Kominfo-BP3TI. Atas terjadinya Kominfo-BP3TI. The process of Legal Case between the Company and
‘wanprestasi’ tersebut, telah menyebabkan terjadinya sengketa Kominfo-BP3TI has been disclosed in note 7a.
hukum antara Perusahaan dengan Kominfo – BP3TI. Proses Perkara
Hukum antara Perusahaan dengan Kominfo-BP3TI tersebut telah
diungkapkan pada catatan 7a.
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INFORMASI KEUANGAN TAMBAHAN/
ADDITIONAL FINANCIAL INFORMATION
Informasi berikut adalah laporan keuangan tersendiri The following information is presented as
PT Jasnita Telekomindo, Tbk, Entitas induk yang supplementary information to the consolidated
disajikan sebagai informasi tambahan terhadap laporan financial statements of PT Jasnita Telekomindo,
keuangan konsolidasian PT Jasnita Telekomindo, Tbk Tbk and its subsidiaries as of December 31, 2023
dan entitas anaknya tanggal 31 Desember 2023 dan and for the year then ended.
untuk tahun yang berakhir pada tanggal tersebut.
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) (PARENT ENTITY)
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITON
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
ASET ASSETS
Aset Lancar Currrent Assets
Kas dan setara kas 916.140.220 1.394.537.782 Cash and cash equivalents
Piutang usaha - bersih Trade receivables - net
Pihak ketiga 3.283.475.260 3.557.006.625 Third parties
Pihak berelasi 257.468.847 119.829.012 Related parties
Piutang lain-lain Other receivables
Pihak ketiga 9.583.319.512 141.831.685 Third parties
Pihak berelasi 3.084.073.017 -
Uang muka 4.547.563.941 6.153.742.711 Advances
Biaya dibayar di muka 223.961.140 414.245.560 Prepaid expenses
Uang muka pajak 1.173.457.090 1.834.731.496 Prepaid tax
Jumlah Aset Lancar 23.069.459.027 13.615.924.871 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Investasi pada entitas asosiasi Investment in associates
Investasi 58.073.636.358 58.073.636.358 Investment in associates
Uang muka investasi 10.000.000.000 - Investment advance
Estimasi tagihan retritusi pajak 846.808.529 1.092.300.204 Estimated tax refund
Piutang lain-lain Other receivables
Pihak berelasi 1.223.820.039 3.231.457.263 Third parties
Pihak ketiga 12.606.112.693 23.355.648.718 Related parties
Aset tetap, neto 24.412.855.307 ] 22.400.094.142 Fixed Assets - net
Aset hak guna - 1.088.397.499 Right of use assets - net
Aset pajak tangguhan 3.951.268.842 4.134.369.483 Estimated tax refund
Aset lainnya 264.339.085 10.264.339.087 Other assets
Jumlah Aset Tidak Lancar 111.378.840.853 123.640.242.754 Total Non-Current Assets
JUMLAH ASET 134.448.299.880 137.256.167.625 TOTAL ASSETS
85
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) (PARENT ENTITY)
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITES
Liabilitas Jangka Pendek Current Liabilities
Pinjaman bank 28.728.853.211 28.568.721.953 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 6.991.059.376 10.070.727.930 Third parties
Pihak berelasi 6.876.097 423.166.643 Related parties
Biaya yang masih harus dibayar 1.040.137.547 1.187.459.403 Accrued expenses
Uang muka dan jaminan pelanggan 662.814.635 2.448.068.008 Deposits and customer guarantee
Utang pajak 173.030.099 105.773.111 Tax payable
Utang sewa pembiayaan 361.859.800 138.482.000 Finance lease payable
Utang lainnya Other payables
Pihak berelasi 286.097.495 - Related parties
Jumlah Liabilitas Jangka Pendek 38.250.728.260 42.942.399.047 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Utang sewa pembiayaan 426.981.000 Finance lease payable
Liabilitas imbalan kerja 5.080.492.289 3.773.493.210 Employee benefit liabilities
Jumlah Liabilitas Jangka Panjang 5.507.473.289 3.773.493.210 Total Non-Current Liabilities
Jumlahl Liabilitas 43.758.201.549 46.715.892.257 Total Liabilities
EKUITAS EQUITY
Modal saham – nilai nominal per saham Rp100, Share capital - with par value Rp100
modal dasar 2.440.880.000 saham, authorized capital of Rp2,440,880,000
modal ditempatkan dan disetor penuh shares, issued and fully paid-up
pada tanggal 31 Desember 2023 dan 31 Desember 2022 capital as of December 31, 2023 and
masing-masing sebesar 1.082.5744.979 dan December 31, 2022 of
108.257.497.900 saham 108.257.560.200 108.257.497.900 1,082,574,979 shares, respectively
Tambahan modal disetor 38.129.475.996 38.129.475.996 Additional share
Akumulasi kerugian (55.696.937.865) (57.417.624.823) Accumulated loses
Penghasilan komprehensif lainnya - 552.938.708 Other comprehensive income
Komponen ekuitas lainnya - 1.017.987.586 Other equity
Jumlah Ekuitas 90.690.098.331 90.540.275.367 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 134.448.299.880 137.256.167.625 TOTAL LIABILITIES AND EQUITY
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) (PARENT ENTITY)
LAPORAN LABA RUGI INCOME STATEMENTS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
Pendapatan 81.559.137.557 79.619.392.765 Revenues
Beban pokok pendapatan (58.877.955.064) (55.873.821.615) Cost of good sold
LABA KOTOR 22.681.182.493 23.745.571.150 GROSS INCOME
Beban Usaha Operating Expense
Pemasaran (483.247.798) (676.130.037) Marketing
Umum dan administrasi (17.309.339.415) (25.993.123.897) General and administrative
Jumlah Beban Usaha (17.792.587.213) (26.669.253.934) Total Operating Expense
LABA (RUGI) USAHA 4.888.595.280 (2.923.682.784) OPERATING PROFIT (LOSS)
Pendapatan (Beban) Lainnya Other Income (Expense)
Pendapatan lain-lain 10.649.664 1.396.890.416 Net interest income
Beban keuangan (3.208.441.117) (3.622.602.042) Bank finance and administration expense
Beban lainnya (801.099.199) (265.727.747) Other Income (expense)
Jumlah Beban Lainnya (3.998.890.652) (2.491.439.373) Total Other Expense
LABA (RUGI) SEBELUM PAJAK 889.704.628 (5.415.122.157) PROFIT (LOSS) BEFORE TAX
Manfaat (Beban) Pajak Penghasilan Income Tax Benefit (Expense)
Pajak kini (76.196.340) -- Current tax
Pajak tangguhan (288.842.978) 178.715.375 Deferred tax
Jumlah Manfaat (Beban) Pajak Penghasilan (365.039.318) 178.715.375 Total Income Tax Benefit (Expense)
LABA (RUGI) BERSIH PERIODE BERJALAN 524.665.310 (5.236.406.782) NET PROFIT (LOSS) FOR THE YEAR
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
lebih lanjut ke laba rugi further to profit or loss
Pengukuran kembali laba atas Reameasurement of gain on employee benefit
(480.646.981) 186.019.148
liabilitas imbalan kerja obligation
Manfaat (beban) pajak penghasiln terkait 105.742.336 (40.924.213) Related income tax benefit (expense)
(374.904.645) 145.094.935
LABA (RUGI )KOMPREHENSIF PERIODE BERJALAN 149.760.665 (5.091.311.847) COMPREHENSIVE PROFIT (LOSS) FOR THE YEAR
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) (PARETN ENTITY)
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to Owners of the Parent Entity
Modal ditempatkan dan Tambahan modal Penghasilan
disetor penuh/ disetor, neto/ komprehensif lain/ Saldo rugi/ Ekuitas, neto/
Issued and fully paid Additional paid-in Other comprehensive Retained Earnings Equity, net
capital capital, net income
Saldo pada tanggal 31 Desember 2021 81.362.670.000 24.682.061.996 2.579.380.560 (53.334.767.241) 55.289.345.315 Balance as of December 31, 2021
Penambahan setoran modal saham Increase in share capital
melalui penawaran umum 26.894.828.100 13.447.414.000 -- -- 40.342.242.100 through public offering
Rugi bersih periode berjalan -- -- -- (5.236.406.783) (5.236.406.783) Net loss for the year
Rugi penghasilan komprehensif -- -- 145.094.935 -- 145.094.935 Loss comprehensive income
Saldo pada tanggal 31 Desember 2022 108.257.498.100 38.129.475.996 2.724.475.495 (58.571.174.024) 90.540.275.567 Balance as of December 31, 2022
Penambahan setoran modal saham Increase in share capital
melalui penawaran umum 62.100,00 -- -- -- 62.100 through public offering
Rugi bersih periode berjalan -- -- -- 524.665.310 524.665.310 Net loss for the year
Reklasifikasi saldo awal (6.509.727) 6.509.727 - Reclassification of opening balance
Rugi penghasilan komprehensif -- -- (374.904.645) -- (374.904.645) Loss comprehensive income
Saldo pada tanggal 31 Desember 2023 108.257.560.200 38.129.475.996 2.343.061.123 (58.039.998.987) 90.690.098.332 Balance as of December 31, 2023
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) (PARENT ENTITY)
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA 31 FOR THE YEAR ENDED
DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOW FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 83.003.077.285 80.162.483.346 Cash receipts from customers
Pembayaran kas kepada pemasok (63.982.864.782) (6.960.071.163) Cash payments to suppliers
Pembayaran kas kepada karyawan (11.803.833.406) (17.896.252.750) Cash payments to employees
Pembayaran beban operasional (3.484.749.082) (61.877.981.371) Payment of operating expenses
Penerimaan (pembayaran) pajak penghasilan 897.826.729 (1.462.442.344) Income tax receipts (payments)
Pembayaran biaya dibayar dimuka -- (10.000.000.000) Payment of prepaid expenses
Arus kas bersih yang (digunakan untuk)/ Net cash flows (used in)
diperoleh dari aktivitas operasi 4.629.456.744 (21.874.385.308) obtained from operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penerimaan (pembayaran) investasi -- (17.914.056.631) Investment receipts (payments)
Pembelian aset tetap (5.128.006.065) (2.135.750.276) Purchase of fixed assets
Arus kas bersih yang digunakan untuk Net cash flows used in
aktivitas investasi (5.128.006.065) (20.049.806.907) investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Tambahan modal disetor dari pelepasan saham -- 40.342.241.901 Additional paid-in capital from disposal of shares
Penerimaan pinjaman bank 67.795.787.648 73.420.177.664 Receipt for bank loans
(Pembayaran) pinjaman bank (67.635.656.390) (72.860.697.408) (Payment) for bank loans
Penerimaan pinjaman lembaga bukan bank 1.215.821.800 - Receipt loans from non-banks
(Pembayaran) pinjaman lembaga bukan bank (565.463.000) (207.858.000) (Payments) loans from non-banks
Penerimaan dari /(pembayaran untuk) pihak-pihak ketiga (130.165.017) Receipt (Payments) to third parties
Penerimaan dari /(pembayaran untuk) pihak-pihak berelasi (790.338.298) (3.603.460.429) Receipt (Payments) to related parties
Arus kas bersih yang diperoleh dari/ Net cash flows provided by/
aktivitas pendanaan 20.151.760 36.960.238.711 financing activities
Penurunan bersih kas dan setara kas (478.397.561) (4.539.975.950) Net decrease in cash and cash equivalents
Kas dan setara kas pada Cash and cash equivalents at the
awal tahun 1.394.537.782 5.934.513.732 beginning of the year
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT THE END OF
AKHIR TAHUN 916.140.220 1.394.537.782 THE YEAR
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA 31 FOR THE YEARS ENDED
DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. IKHTISAR KEBIJAKAN AKUNTANSI YANG 1. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES SIGNIFICANT ACCOUNTING
POLICIES
I. Dasar Penyusunan Laporan Keuangan I. Basis of Preparation of Parent Entity's Separate
Tersendiri Entitas Induk Financial Statements
Laporan keuangan tersendiri entitas induk disusun The parent entity's separate financial statements are
sesuai dengan Pernyataan Standar Akuntansi prepared in accordance with Statement of Financial
Keuangan (“PSAK”) No. 4 (Revisi 2013), “Laporan Accounting Standards ("PSAK") No. 4 (Revised 2013),
Keuangan Tersendiri”. "Standalone Financial Statements".
PSAK No. 4 (Revisi 2013) mengatur dalam hal PSAK No. 4 (Revised 2013) stipulates that in the event
that an entity chooses to present separate financial
entitas memilih untuk menyajikan laporan
statements, such financial statements may only be
keuangan tersendiri maka laporan keuangan
presented as supplementary information in the
tersebut hanya dapat disajikan sebagai informasi consolidated financial statements. Separate financial
tambahan dalam laporan keuangan konsolidasian. statements are financial statements presented by a
Laporan keuangan tersendiri adalah laporan parent entity that records investments in subsidiaries,
keuangan yang disajikan oleh entitas induk yang associates at cost or in accordance with PSAK No. 55
mencatat investasi pada entitas anak, entitas "Financial Instruments: Recognition and
asosiasi berdasarkan biaya perolehan atau sesuai Measurement".
dengan PSAK No. 55 “Instrumen Keuangan:
Pengakuan dan Pengukuran”. The amendment to PSAK No. 4 (Revised 2015) allows
the use of the equity method as one of the methods of
Amandemen PSAK No. 4 (Revisi 2015) recording the parent entity's investment in subsidiaries
and associates in the entity's Separate Financial
memperkenankan penggunaan metode ekuitas
Statements.
sebagai salah satu metode pencatatan investasi
entitas induk pada entitas anak dan entitas The accounting policies applied in the preparation of
asosiasi dalam Laporan Keuangan Tersendiri the parent entity's separate financial statements are
entitas tersebut. the same as those applied in the preparation of the
consolidated financial statements as disclosed in Note
Kebijakan akuntansi yang diterapkan dalam 2.
penyusunan laporan keuangan tersendiri entitas
induk adalah sama dengan kebijakan akuntansi
yang diterapkan dalam penyusunan laporan
keuangan konsolidasian sebagaimana
diungkapkan dalam Catatan 2.
90
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PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA 31 FOR THE YEARS ENDED
DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
II. SALDO DAN TRANSAKSI DENGAN PIHAK II. BALANCES AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
Entitas induk dalam kegiatan usaha normal, The parent entity, in the normal course of
melakukan transaksi usaha dan non-usaha business, enters into business and non-trade
dengan pihak berelasi: transactions with related parties:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
PT Cozmo Serviced Apartements 214.026.427 76.386.592 PT Cozmo Serviced Apartements
PT Karta Indonesia Global 42.278.420 42.278.420 PT Karta Indonesia Global
PT Berkah Kelola Dana 1.164.000 1.164.000 PT Berk ah Kelola Dana
Jumlah 257.468.847 119.829.012 Total
Persentasi terhadap jumlah aset 0,19% 0,09% Percentage of total assets
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Lancar Currents
PT Sakti Makmur Pratama 523.610.612 - PT Sak ti Mak mur Pratama
PT Dimensi Ruang Digital 27.000.000 - PT Dimensi Ruang Digital
PT Asuranzy Tekno Inteligen 2.420.206.155 - PT Asuranzy Tek no Inteligen
PT Jast Infotech Group 113.256.250 - PT Jast Infotech Group
Cadangan penurunan nilai - - Impairment allowance
Sub jumlah 3.084.073.017 - Sub-total
Tidak lancar Non-currents
PT Persada Inti Sejahtera 967.835.219 1.163.679.767 PT Persada Inti Sejahtera
PT Berkah Kelola Dana 255.984.820 195.374.371 PT Berk ah Kelola Dana
PT Jast Indonesia Aman -- 133.990.769 PT Jast Indonesia Aman
PT Phuture Primaindo Media -- 1.738.412.356 PT Phuture Primaindo Media
Cadangan penurunan nilai -- -- Allowance for impairment
Sub jumlah 1.223.820.039 3.231.457.263 Sub jumlah
Jumlah 4.307.893.056 3.231.457.263 Total
Persentasi terhadap jumlah aset 3,14% 3,00% Percentage of total assets
91
Page 236
PT JASNITA TELEKOMINDO, TBK PT JASNITA TELEKOMINDO, TBK
(ENTITAS INDUK) AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA 31 FOR THE YEARS ENDED
DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
II. SALDO DAN TRANSAKSI DENGAN PIHAK II. BALANCES AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Utang Usaha Accounts Payable
PT Dimensi Ruang Digital 6.876.097 423.166.643 PT Dimensi Ruang Digital
PT Sakti Makmur Pratama -- -- PT Sak ti Mak mur Pratama
Jumlah 6.876.097 423.166.643 Total
Persentasi terhadap jumlah liabilitas 0,02% 0,91%
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Utang Lain-lain Other Payable
PT Phuture Primaindo Media 58.346.095 -- PT Phuture Primaindo Media
PT Jast Indonesia Aman 227.751.400 -- PT Jast Indonesia Aman
Jumlah 286.097.495 -- Total
Persentasi terhadap jumlah liabilitas 0,65% 0,00% Percentage of total liabilities
92
Names mentioned 201 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Indonesia Stock Exchange
p.8 ×6
unresolved
org
Ministry of Communication and Information
p.10 ×3
unresolved
org
PT Jast Indonesia Aman
p.14 ×10
unresolved
org
Financial Services Authority
p.15 ×7
unresolved
org
CCX Platform PTE LTD
p.16 ×12
unresolved
org
Ministry of Communication and Informatics
p.17 ×2
unresolved
person
Ronald Adrianta
· President Director
p.19 ×6
unresolved
org
Ministry of NOVEMBER Health
p.27
unresolved
org
PT Jast Infotek Group
p.28
unresolved
—
UOB Kay Hian PTE LTD 32.47%
p.28
unresolved
—
Kristina Dwi Suryani Pangerapan 2.12%
p.28
unresolved
org
PT Sakti Makmur Pratama Legal Basis
p.28
unresolved
org
PT Dimensi Ruang Digital Deed
p.28
unresolved
—
Deed of Establishment Number 119
p.28
unresolved
org
PT Jast Indonesia Aman Dated
p.28
unresolved
org
Minister of Justice
p.28 ×2
unresolved
person
KH Wahid Hasyim
p.28
unresolved
person
H. Thamrin
p.31 ×3
unresolved
—
Reappointed
· President Director
p.33 ×6
unresolved
org
PT Transpacific Securindo
p.33
unresolved
org
PT Transasia Securities
p.33
unresolved
org
PT Avrist Asset Management
p.33
unresolved
org
PT Phintraco Sekuritas
p.33 ×3
unresolved
org
PT Bicom Mitra Solusindo
p.35
unresolved
org
PT Ultra Sakti
p.35
unresolved
org
PT Berkah Kelola Dana
p.35
unresolved
org
PT Sakti Makmur Pratama
p.35 ×13
unresolved
org
PT Safari JAST Share Ownership
p.37
unresolved
org
Auditor Drs Johan
p.37
unresolved
org
Malonda & Partners
p.37
unresolved
org
International (1993-1995)
Finance
p.37
unresolved
org
PT Suluh Dwipantara
p.37
unresolved
org
PT Premas International
p.37
unresolved
org
PT Cozmo Serviced Apartments
p.37
unresolved
org
PT Buana Talimas Textile
p.38
unresolved
org
PT Karya Mitra
p.38
unresolved
org
PT Indojaya Graha Buana
p.38
unresolved
org
PT Borneo Nusantara Propertindo
p.38
unresolved
org
PT Bumipesona Citra Agung
p.38
unresolved
org
PT Chandra Naya Pragita
p.38
unresolved
person
Nurharjanto. Bachelor
p.39
unresolved
org
PT Handayani Reka Prama
p.39
unresolved
org
PT Aplikasi Inti Makmur
p.40
unresolved
org
PT Jast Infotek Grup
p.40 ×2
unresolved
org
PT Sakti Makmur
p.40
unresolved
org
PT Karta Indonesia CCX Platform PTE LTD Pratama
p.40
unresolved
org
PT Dimensi Ruang Digital
p.40 ×5
unresolved
—
THOMAS SOEGIJANTO TANTRA
p.41
unresolved
—
ANANTO
p.41
unresolved
—
GOUW TAMA DAVID PRIATNA
p.41
unresolved
—
NG MING HWIE
p.41
unresolved
—
GOUW, TAMA HARRY PRIATNA
p.41
unresolved
—
STEFANUS ASIKIN TJHIN
p.41
unresolved
—
ALEXANDER SUGIMAN TJIOE
p.41
unresolved
—
TJANDRA WIRYA WIDJAYA
p.41
unresolved
—
NURHARJANTO
p.41
unresolved
—
NIZAR SUNGKAR
p.41
unresolved
org
KOREA SECURITIES
p.41
unresolved
—
ARIE IRAWAN HOSEA
p.41
unresolved
—
TOMY GORETHA
p.41
unresolved
org
Off Street Parking Activities CCX Platform PTE LTD
p.43
unresolved
org
Investasi Asianest Investments PTE LTD
p.43
unresolved
org
Connect Center PTE LTD
p.43 ×7
unresolved
org
Connect Centre Sdn Bhd
p.43 ×3
unresolved
org
Call Center Well PTE Ltd
p.43
unresolved
org
Professions Public Accounting Firm KAP HELIANTONO & REKAN
p.44
unresolved
org
HELIANTONO
p.44 ×4
unresolved
org
Securities Administration Bureau LILY HARJATI SOEDEWO
p.44
unresolved
org
PT ADIMITRA JASA KORPORA
p.44
unresolved
org
Bank Indonesia
p.48
unresolved
org
Bank Mandiri Card
p.50
unresolved
org
Indonesia. CCX Platform Pte Ltd
p.50
unresolved
org
PT JAST Indonesia Aman. The JAST Safe
p.52
unresolved
org
CCX Pte Ltd.
p.52
unresolved
org
Minister of Communication and Information Technology Regulation
p.59 ×2
unresolved
org
Minister of Communication and Information Regulation
p.60
unresolved
org
Services Institutions, Issuers and Public
p.63
unresolved
—
SE OJK Number 16/SEOJK.04/2021
p.63
unresolved
org
Heliantono & Rekan
p.66 ×6
unresolved
org
Public Accounting Firm Heliantono & Partners
p.68 ×2
unresolved
person
Welly Kosasih
p.68
unresolved
person
Lo Hendrawan Wijaya
p.68
unresolved
person
Pawan Pratap Singh
p.68
unresolved
org
Minister of Law and Human Rights
p.71 ×3
unresolved
—
dismiss them at any time.
· Independent
p.73
unresolved
—
can form committees by
· Meanwhile, the Charter of the Board
p.73
unresolved
org
PT Phintraco Sekurit
· Commissioner
p.80
unresolved
org
PT Phintraco Sekuritas Commissioner Yentoro Independent
p.80
unresolved
org
PT Saranacentral
p.80
unresolved
person
Bajatama
· Commissioner
p.80
unresolved
—
CITIZEN
p.84 ×3
unresolved
—
DOMICILE
p.84 ×3
unresolved
—
EDUCATIONAL BACKGROUND
p.84 ×5
unresolved
—
EXPERIENCE HISTORY
p.84
unresolved
org
Tohmatsu LLP
p.84 ×2
unresolved
org
Touche LLP
p.84
unresolved
org
Fortune Phoenix Investment Holding Limited
p.84
unresolved
org
Cahaya Sakti Investindo Sukses Tbk.
p.84 ×2
unresolved
org
PT Designscape Indonesia
p.84
unresolved
org
PT Transpacific Group
p.84
unresolved
—
Riwayat
p.91
unresolved
org
Ardiansyah & Rekan
p.92
unresolved
org
South Jakarta District Court
p.93 ×2
unresolved
org
Government of the Republic of Indonesia
p.103
unresolved
org
Ministry of Communication
p.103 ×2
unresolved
—
Employee
p.110
unresolved
—
Suppliers
p.110
unresolved
—
Regulators
p.110
unresolved
org
Jasnita Tbk
p.120 ×2
unresolved
person
Notary Agus Madjid
p.135 ×2
unresolved
org
Menteri Kehakiman
p.135
unresolved
person
FX. Budi Santoso Isbandi
p.135 ×4
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.135
unresolved
person
Notary Lily Harjati Lily Harjati Soedowo
p.135
unresolved
person
Soedowo
p.135
unresolved
org
Minister of Law
p.135
unresolved
org
Menteri Hukum dan Hak
p.135
unresolved
person
Notary Lily Soedewo
p.135
unresolved
org
Ministry of Law and Human Rights
p.135 ×3
unresolved
person
Raden Maulana Jusuf
· Anggota
p.136
unresolved
person
Nathania Olinda
· Sekretaris Perusahaan
p.136
unresolved
person
Notary Lily Notaris Lily Harjati Soedewo
· Notaris
p.136 ×4
unresolved
org
Kementerian Hukum dan Hak
p.136
unresolved
org
Services Operation License
· Direktur
p.137
unresolved
org
Kementerian Komunikasi
p.137 ×3
unresolved
org
Ministry of Informatika Republik Indonesia
p.138
unresolved
org
Kementerian Komunikasi dan Informatika
p.138
unresolved
org
PT Persada
p.138
unresolved
org
PT Persada Inti Sejahtera
p.138 ×4
unresolved
org
WebCall Pte Ltd
p.140
unresolved
org
PT Karta Indonesia Global
p.140 ×5
unresolved
org
Innovax Call Centre Pte Ltd
p.140
unresolved
org
Innovax Call Center Pte Ltd
p.140 ×2
unresolved
org
PT SMP
p.141 ×22
unresolved
person
Notary Unita Christina Winata
p.141 ×3
unresolved
person
Notary Indra Gunawan
p.141 ×5
unresolved
org
PT SMP's
p.141
unresolved
org
PT DRD
p.142 ×6
unresolved
person
Notary Unita Winata
p.142
unresolved
org
PT DRD. Akta
p.142
unresolved
org
Kementerian
p.142 ×3
unresolved
org
Ministry of Law and Human Hak Asasi Manusia Republik Indonesia
p.142
unresolved
org
PT DRD's
p.142 ×2
unresolved
org
PT DRD. Sehingga
p.142
unresolved
org
PT DRD. So
p.142
unresolved
org
PT SMP. Anggaran
p.142 ×2
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.142 ×3
unresolved
org
PT JIA
p.142 ×7
unresolved
org
PT Innovax Jasnita Teknologi
p.142 ×3
unresolved
org
Ministry of Law
p.142
unresolved
org
PT Innovax
p.142
unresolved
org
PT Jast Indonesia
p.143 ×2
unresolved
person
Dennis Prigito
p.143 ×2
unresolved
org
PT Persada Inti
p.143
unresolved
org
PT JIA. Therefore
p.143
unresolved
org
Ministry of Law and Human Republik Indonesia
p.143
unresolved
org
Pte Ltd
p.143 ×6
unresolved
org
UBM Engineering Services Pte Ltd
p.143
unresolved
org
Innovax Systems Pte Ltd
p.143 ×3
unresolved
org
Systems Pte Ltd
p.143
unresolved
org
Platfrom Pte Ltd
p.144
unresolved
org
CCX Platfrom Pte Ltd Call Center Pte Ltd
p.144
unresolved
org
CCX Platform Pte Ltd Platform Pte Ltd
p.144
unresolved
org
PT KIG
p.144 ×12
unresolved
person
Notary Bonifasius S. Wibowo
p.144
unresolved
org
Telekomindo Tbk.
p.144 ×3
unresolved
org
PT KIG's
p.145
unresolved
person
Akta Notaris Andreas
p.145
unresolved
person
Notary Andreas
p.145
unresolved
org
PT KIG. Setiap
p.145
unresolved
org
PT Phuture Primaindo Media
p.208 ×2
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