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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAK / AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN PADA DAN UNTUK TAHUN YANG BERAKHIR TANGGAL 31 DESEMBER 2023 BESERTA LAPORAN AUDITOR INDEPENDEN CONSOLIDATED FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2023 WITH INDEPENDENT AUDITORS’ REPORT
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
31 Desember 2023 dan 2022 December 31, 2023 and 2022
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Pages
Surat Pernyataan Direksi Directors' Representation Letter
Laporan Auditor Independen Independent Auditors' Report
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Laporan Posisi Keuangan Konsolidasian 1-2 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit and Loss and
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 – 85 Notes to Consolidated Financial Statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
ASET ASSETS
31 Des 2023/ Catatan/ 31 Des 2022/
Dec 31, 2023 Notes Dec 31, 2022
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 24,563,041,590 4 30,306,681,931 Cash and cash equivalents
Piutang usaha Accounts receivable
Pihak berelasi 105,281,109,078 5 93,637,198,104 Related parties
Pihak ketiga - neto 335,473,058,819 5 332,321,892,979 Third parties - net
Piutang lain-lain Other receivables
Pihak berelasi 27,630,182,760 6 23,944,626,527 Related parties
Pihak ketiga - neto 7,328,180,706 6 7,037,174,334 Third parties - net
Persediaan 761,962,540,141 7 809,982,505,593 Inventories
Pajak dibayar di muka 13,151,269,956 19a 15,410,919,885 Prepaid taxes
Uang muka 62,881,974,623 8 91,681,840,207 Advance payments
Beban dibayar di muka 2,333,015,832 9 4,456,410,932 Prepaid expenses
Aset tidak lancar dimiliki untuk dijual 2,686,377,869 10, 44 - Non-current assets classified as held for sale
Total Aset Lancar 1,343,290,751,374 1,408,779,250,492 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap – neto 186,237,880,155 11 215,067,032,775 Fixed assets - net
Aset takberwujud 937,305 12 26,176,139 Intangible assets
Properti investasi 602,212,500 13 673,762,500 Investment property
Beban renovasi tangguhan - 14 1,453,159,022 Deferred cost of renovation
Uang jaminan 3,879,601,230 15 4,357,563,196 Security deposits
Aset pajak tangguhan 13,040,949,311 19d 9,525,125,635 Deferred tax asset
Total Aset Tidak Lancar 203,761,580,501 231,102,819,267 Total Non-current Assets
TOTAL ASET 1,547,052,331,875 1,639,882,069,759 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements are
tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
31 Des 2023/ Catatan/ 31 Des 2022/
Dec 31, 2023 Notes Dec 31, 2022
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Pinjaman jangka pendek 844,448,025,602 16 334,328,787,609 Short-term loans
Utang usaha Accounts payable
Pihak berelasi 38,476,728,892 17 36,033,341,817 Related parties
Pihak ketiga 50,101,227,378 17 82,423,493,735 Third parties
Utang lain-lain Other payables
Pihak berelasi 27,875,240,000 18 34,439,495,700 Related parties
Pihak ketiga 4,673,682,478 18 4,252,714,295 Third parties
Utang pajak 11,267,873,298 19b 7,417,096,857 Taxes payable
Beban masih harus dibayar 19,511,566,472 20 9,660,281,983 Accrued expenses
Uang muka penjualan 2,202,708,880 21 1,332,900,176 Advance received
Bagian lancar atas liabilitas jangka panjang: Current maturity of long-term liabilities:
- Pinjaman jangka panjang 10,195,383,280 22 528,418,325,204 Long-term bank loans -
- Liabilitas sewa 4,400,773,699 23 3,791,401,159 Lease liabilites -
- Pinjaman jangka panjang lainnya 1,360,692,144 25 - Other long-term loans -
Total Liabilitas Jangka Pendek 1,014,513,902,123 1,042,097,838,535 Total Short-term Liabilities
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
Pinjaman jangka panjang 288,638,431,260 22 301,956,956,676 Long-term loans
Liabilitas sewa 5,071,278,347 23 7,222,874,036 Lease liabilities
Liabilitas imbalan kerja 48,069,201,146 24 41,751,728,427 Employee benefit liabilities
Pinjaman jangka panjang lainnya 18,843,037,792 25 11,892,345,867 Other long-term loans
Total Liabilitas Jangka Panjang 360,621,948,545 362,823,905,006 Total Long-term Liabilities
Total Liabilitas 1,375,135,850,668 1,404,921,743,541 Total Liabilities
EKUITAS EQUITY
Ekuitas Yang Dapat Diatribusikan Equity Attributable to Owners of
Kepada Pemilik Ekuitas Induk the Parent Entity
Modal saham Capital stock
Modal dasar - 1.152.000.000 saham Authorized capital - 1,152,000,000
dengan nilai nominal Rp 500 per saham shares with par value Rp 500 per share
Modal ditempatkan dan disetor penuh - Issued and fully paid capital –
641.717.510 saham 320,858,755,000 26 320,858,755,000 641,717,510 shares
Tambahan modal disetor, neto 9,973,754,666 27 9,973,754,666 Additional paid-in capital, net
Saldo laba (akumulasi defisit) Retained earnings (accumulated deficit)
Ditentukan penggunaannya 1,150,000,000 28 1,150,000,000 Appropriated
Belum ditentukan penggunaannya (159,922,368,761) (100,103,108,656) Unappropriated
Penghasilan komprehensif lain Other comprensive income
Kerugian aktuaria program imbalan Actuarial gain of defined benefit
pasti (21,639,250,187) 24 (19,809,959,427) obligation
Translasi mata uang asing (165,040,484) (267,008,386) Foreign currency translation
Total Ekuitas Yang Dapat Diatribusikan Total Equity Attributable to
Kepada Pemilik Ekuitas Induk 150,255,850,234 211,802,433,197 Owners of the Parent Entity
Kepentingan Non-pengendali 21,660,630,973 29 23,157,893,021 Non-controlling Interest
Total Ekuitas 171,916,481,207 234,960,326,218 Total Equity
TOTAL LIABILITAS DAN EKUITAS 1,547,052,331,875 1,639,882,069,759 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements are
tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
31 Des 2023/ Catatan/ 31 Des 2022/
Dec 31, 2023 Notes Dec 31, 2022
PENJUALAN NETO 868,483,140,503 30 1,214,494,538,430 NET SALES
HARGA POKOK PENJUALAN (681,344,708,838) 31 (1,002,437,426,122) COST OF GOODS SOLD
LABA BRUTO 187,138,431,665 212,057,112,308 GROSS PROFIT
Penghasilan lain 32,811,995,425 32 12,027,868,386 Others income
Beban penjualan (109,342,834,431) 33 (109,950,869,869) Selling expenses
Beban umum dan administrasi (63,256,466,228) 34 (52,961,524,041) General and administrative expenses
Beban keuangan (88,654,610,812) 35 (73,655,021,173) Financial costs
Beban lain-lain (18,478,267,463) 36 (53,745,225,207) Other expenses
RUGI SEBELUM PAJAK (59,781,751,844) (66,227,659,596) LOSS BEFORE TAX
PENGHASILAN (BEBAN) PAJAK TAX INCOME (EXPENSES)
Pajak kini (3,792,440,370) 19f (4,381,152,734) Current tax
Pajak tangguhan 2,904,337,450 19d 1,233,014,247 Deferred tax
Jumlah beban pajak, neto (888,102,920) (3,148,138,487) Total tax expenses, net
RUGI BERSIH TAHUN BERJALAN (60,669,854,764) (69,375,798,083) NET LOSS CURRENT YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak direklasifikasi ke Items that will not be reclassified to
laba rugi: profit or loss:
- Pengukuran kembali atas program Remeasurement of defined -
imbalan pasti (3,087,444,375) 24 1,228,768,375 benefit obligation
- Pajak penghasilan terkait 611,486,226 19d (266,620,003) Income tax to this related item -
Jumlah beban pajak, neto (2,475,958,149) 962,148,372 Total tax expenses, net
Pos yang akan direklasifikasi ke Items that may be reclassfied
laba rugi: subsequently to profit or loss:
- Translasi mata uang asing 101,967,902 (133,239,756) Foreign currency translation -
Total penghasilan komprehensif lain (2,373,990,247) 828,908,616 Total other comprensive income
TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS
TAHUN BERJALAN (63,043,845,011) (68,546,889,467) CURRENT YEAR
Total rugi bersih tahun berjalan Total net loss current year
yang dapat diatribusikan kepada: attributable to:
- Pemilik entitas induk (59,819,260,105) (64,988,406,391) Owners of the parent entity -
- Kepentingan non-pengendali (850,594,659) 29 (4,387,391,692) Non-controlling interest -
(60,669,854,764) (69,375,798,083)
Total rugi komprehensif tahun
berjalan yang dapat diatribusikan Total comprehensive loss
kepada: current year attributable to:
- Pemilik entitas induk (61,546,582,963) (65,021,501,434) Owners of the parent entity -
- Kepentingan non-pengendali (1,497,262,048) 29 (3,525,388,033) Non-controlling interest -
(63,043,845,011) (68,546,889,467)
RUGI BERSIH PER SAHAM NET LOSS PER SHARE
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO OWNERS OF
KEPADA PEMILIK ENTITAS INDUK (93.22) 37 (101.27) THE PARENT ENTITY
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements are
tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
Draft 31 Maret Ekuitas yang Dapat Diatribusikan kepada Pemilik Ekuitas Induk/
Equity Attributable to Owners of the Parent Equity
Saldo Laba (Akumulasi Defisit)/ Kerugian Total Ekuitas
Retained Earnings Aktuaria atas Pemilik
(Accumulated Deficits) Program Entitas Induk/
Tambahan Modal Belum Translasi Mata Imbalan Pasti/ Total Equity Kepentingan
Disetor, Neto/ Ditentukan Ditentukan Uang Asing/ Actuarial Loss of to Owners Non-pengendali/
Catatan/ Modal Disetor/ Additional Penggunaannya/ Penggunaannya/ Foreign Currency Defined Benefit of the Parent Non-controlling Total Ekuitas/
Notes Paid-in Capital Paid-in Capital, Net Appropriated Unappropriated Translation Obligation Entity Interest Total Equity
Saldo per 31 Desember 2021 320,858,755,000 9,973,754,666 1,150,000,000 (35,114,702,265) (133,768,630) (19,910,104,140) 276,823,934,631 26,683,281,054 303,507,215,685 Balance as of December 31, 2021
Rugi bersih tahun berjalan - - - (64,988,406,391) - - (64,988,406,391) (4,387,391,692) (69,375,798,083) Net loss current year
Translasi mata uang asing - - - - (133,239,756) - (133,239,756) - (133,239,756) Foreign currency translation
Keuntungan aktuaria - imbalan
kerja 19d, 24 - - - - - 100,144,713 100,144,713 862,003,659 962,148,372 Actuarial gain - employee benefit
Saldo per 31 Desember 2022 320,858,755,000 9,973,754,666 1,150,000,000 (100,103,108,656) (267,008,386) (19,809,959,427) 211,802,433,197 23,157,893,021 234,960,326,218 Balance as of December 31, 2022
Rugi bersih tahun berjalan - - - (59,819,260,105) - - (59,819,260,105) (850,594,659) (60,669,854,764) Net loss current year
Translasi mata uang asing - - - - 101,967,902 - 101,967,902 - 101,967,902 Foreign currency translation
Kerugian aktuaria - imbalan
kerja 19d, 24 - - - - - (1,829,290,760) (1,829,290,760) (646,667,389) (2,475,958,149) Actuarial loss - employee benefit
Saldo per 31 Desember 2023 320,858,755,000 9,973,754,666 1,150,000,000 (159,922,368,761) (165,040,484) (21,639,250,187) 150,255,850,234 21,660,630,973 171,916,481,207 Balance as of December 31, 2023
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements are
tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir 31 Desember 2023 dan 2022 For the Years Ended December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Arus kas dari aktivitas operasi Cash flow from operating activities
Penerimaan dari pelanggan 844,386,167,888 1,179,068,428,727 Receipts from customers
Pembayaran kepada pemasok dan beban Payment to suppliers and other operating
operasi lain (547,701,111,012) (831,167,766,831) expenses
Pembayaran kepada direksi dan karyawan (205,368,838,044) (231,586,854,740) Payment to directors and employees
Pembayaran pajak penghasilan (3,013,731,421) (443,223,397) Payment of income tax
Kas neto diperoleh dari aktivitas operasi 88,302,487,411 115,870,583,759 Net cash provided by operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Hasil penjualan aset tetap 4,056,508,100 4,478,107,221 Proceeds from sale of fixed assets
Perolehan aset tetap (5,050,894,690) (18,618,008,320) Payment to acquire fixed assets
Penerimaan bunga 336,752,326 398,426,323 Interest received
Kas neto digunakan untuk aktivitas investasi (657,634,264) (13,741,474,776) Net cash used in investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Penerimaan dari pinjaman jangka pendek 5,636,965,176 55,744,836,602 Receipts from short-term loans
Pembayaran pinjaman jangka pendek (4,160,715,660) (27,631,206,448) Payment of short-term loans
Penerimaan dari pinjaman jangka panjang 439,229,866 5,628,406,949 Receipts from long-term loans
Pembayaran pinjaman jangka panjang (15,074,392,309) (68,324,899,265) Payment of long-term loans
Penerimaan pinjaman jangka panjang lainnya 8,795,889,936 - Receipts of other long-term loans
Pembayaran pinjaman jangka panjang lainnya (251,405,867) (1,013,961,685) Payment of other long-term loans
Pembayaran beban keuangan (88,654,610,812) (73,655,021,173) Payment of financial costs
Kas neto digunakan untuk
aktivitas pendanaan (93,269,039,670) (109,251,845,020) Net cash used in financing activites
Penurunan neto kas dan setara kas (5,624,186,523) (7,122,736,037) Net decrease in cash and cash equivalents
Pengaruh perubahan kurs mata uang asing (119,453,818) 444,826,538 Effects of foreign exchange rate changes
Cash and cash equivalents
Kas dan setara kas awal tahun 30,306,681,931 36,984,591,430 at beginning of year
Kas dan setara kas akhir tahun 24,563,041,590 30,306,681,931 Cash and cash equivalents at end of year
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to consolidated financial statements are
tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian Entitas a. The Entity's Establishment
PT Ricky Putra Globalindo Tbk (Entitas) didirikan berdasarkan Akta PT Ricky Putra Globalindo Tbk (the Entity) was established based on
Notaris Sinta Susikto, S.H., No. 166 tanggal 22 Desember 1987, yang Notarial Deed No. 166 dated December 22, 1987 of Public Notary
telah diubah dengan Akta No. 99 tanggal 10 Juli 1997 dari Notaris Sinta Susikto S.H., which was amended by Notarial Deed No. 99
Raharti Sudjardjati, S.H. Akta pendirian dan perubahan tersebut telah dated July 10, 1997 of Public Notary Raharti Sudjardjati S.H. The
disahkan oleh Menteri Kehakiman Republik Indonesia dengan Surat deed of establishment and its amendment were approved by the
Keputusan No. C2-7331.HT.01.04.Th.97 tanggal 30 Juli 1997 dan Minister of Justice of the Republic of Indonesia in Decision Letter No.
telah diumumkan dalam Berita Negara Republik Indonesia No. 75 C2-7331.HT.01.04.Th.97 dated July 30, 1997 and was published in
tanggal 19 September 1997, Tambahan No. 4259. State Gazette of the Republic of Indonesia No. 75, dated September
19, 1997, Supplementary No. 4259.
Anggaran Dasar Entitas telah mengalami beberapa kali perubahan, The Entity’s Articles of Association have been amended several
terakhir dengan Akta Notaris Desman, S.H., M. Hum., M.M, No. 54 times, most recently by Notarial Deed No. 54, dated July 13, 2015 of
tanggal 13 Juli 2015 sehubungan dengan penyusunan kembali Desman, S.H., M. Hum., M.M, concerning the rearrangement of the
seluruh Anggaran Dasar. Akta Perubahan ini telah disetujui oleh Entity's Article of Association. These changes was approved by the
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Minister of Law and Human Rights of the Republic of Indonesia in
Surat Keputusan No. AHU-0939854.AH.01.02.TAHUN 2015 tanggal Decision Letter No. AHU-0939854.AH.01.02.TAHUN 2015, dated July
30 Juli 2015. 30, 2015.
Sesuai dengan Pasal 3 Anggaran Dasar Entitas, ruang lingkup In accordance with Article 3 of the Entity’s Articles of Association, its
kegiatan Entitas terutama bergerak dalam bidang industri pembuatan scope of activities is mainly in the manufacturing of underwear and
pakaian dalam dan pakaian jadi (fashion wear ). fashion wear.
Kantor Pusat Entitas berdomisili di Citeureup-Bogor, Jawa Barat, The Entity’s head office domicile is in Citeureup-Bogor, West Java,
dengan lokasi pabrik di Citeureup-Bogor dan Cicalengka-Bandung. which are its plants located in Citeureup-Bogor and Cicalengka-
Entitas mulai beroperasi secara komersial sejak tahun 1988. Hasil Bandung. The Entity commenced its commercial operations in 1988,
produksi Entitas dipasarkan di dalam dan di luar negeri. and its products are sold to domestic and international markets.
b. Penawaran Umum Saham b. Public Offering of Shares of the Entity
Penawaran Umum Perdana sebanyak 60.000.000 saham : Tahun/ : Initial Public Offering of 60,000,000 shares with offering price of Rp
dengan harga penawaran Rp 600 per lembar saham. 600 per share. On January 22, 1998, those Initial Public Offering
Penawaran Umum Perdana tersebut telah dicatatkan pada were listed in the Indonesian Stock Exchange.
Bursa Efek Indonesia pada tanggal 22 Januari 1998. Year 1997
Penawaran Umum Terbatas I Dalam Rangka Penerbitan : Tahun/ : Limited Public Offering I with Pre-emptive Rights to the
Hak Memesan Efek Terlebih Dahulu sebanyak 128.000.000 stockholders of 128,000,000 shares. On June 24, 1999, those
saham. Seluruh saham tersebut telah dicatatkan pada shares were listed in the Indonesian Stock Exchange.
Bursa Efek Indonesia pada tanggal 24 Juni 1999. Year 1999
Penawaran Umum Terbatas II Dalam Rangka Penerbitan : Tahun/ : Limited Public Offering II with Pre-emptive Rights to the
Hak Memesan Efek Terlebih Dahulu sebanyak 374.400.000 stockholders of 374,400,000 shares. On July 12, 2004, those
saham. Sebanyak 353.717.500 saham tersebut telah Year 2004 353,717,500 shares were listed in the Indonesian Stock Exchange.
dicatatkan pada Bursa Efek Indonesia pada tanggal 12 Juli
2004.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Dewan Komisaris, Direksi, Komite Audit dan Karyawan c. Board of Commissioner, Director, Audit Committee and
Employees
Berdasarkan Rapat Umum Pemegang Saham Tahunan sebagaimana Based on Annual General Shareholder Meeting, which have stated by
dinyatakan dalam Akta Notaris Desman, S.H., M.Hum., M.M., No. 55 Notarial Deed of Desman, S.H., M.Hum., M.M., No. 55, dated June
tanggal 21 Juni 2023 (2022: Akta Notaris Desman, S.H., M.Hum., 21, 2023 (2022: Notarial Deed of Desman, S.H., M.Hum., M.M., No.
M.M., No. 79 tanggal 25 Juli 2022), susunan Dewan Komisaris dan 79, dated July 25, 2022), the composition of the Entity’s Board of
Direksi pada tanggal 31 Desember 2023 dan 2022 adalah sebagai Commissioners and Directors as of December 31, 2023 and 2022 are
berikut: as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Dewan Komisaris: Board of Commissioners :
Presiden Komisaris : Della Putri Gunawan Andrian Gunawan : President Commissioner
Komisaris : Victor Richard Franziskus Victor Richard Franziskus : Commissioner
Komisaris Independen : Subandi Sihman Subandi Sihman : Independent Commissioner
Dewan Direksi: Board of Directors :
Presiden Direktur : Paulus Gunawan Paulus Gunawan : President Director
Direktur : Tirta Heru Citra Tirta Heru Citra : Director
Direktur : Charlie Nawawi Charlie Nawawi : Director
Direktur Independen : Iwan Iwan : Independent Director
Komite Audit Entitas dibentuk pada tahun 2014. Susunan Komite Audit The Entity's Audit Committee was established in 2014. The
Entitas pada 31 Desember 2023 dan 2022 adalah sebagai berikut: composition of the Entity's Audit Committee as of December 31, 2023
and 2022 are as follows:
Ketua : Subandi Sihman : Chairman
Anggota : Surya Junawan : Members
: Raymond Ellion :
Pembentukan Komite Audit Entitas telah sesuai dengan Peraturan The establishment of the Audit Committee was in accordance with
Otoritas Jasa Keuangan (POJK) No. 55/POJK.04/2015 tanggal 23 Financial Services Authority Regulation (POJK) No.
Desember 2015 tentang Pembentukan dan Pedoman Pelaksanaan 55/POJK.04/2015 dated December 23, 2015 regarding Establishment
Kerja Komite Audit. and Implementation Guidelines on Audit Committee Work.
Pada tahun 2023, Grup mempunyai rata-rata 1.569 karyawan tetap In 2023, the Group had an average number of permanent employees
(2022: 1.818 karyawan tetap) (tidak diaudit). Jumlah gaji dan of 1,569 people (2022: 1,818 people) (unaudited). Total salaries and
tunjangan karyawan pada tahun 2023 sebesar Rp 118.103.856.504 allowances of employees in 2023 amounted
(2022: Rp 132.283.302.983). Rp 118,103,856,504 (2022: Rp 132,283,302,983).
7
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas Anak yang Dikonsolidasi d. Consolidated Subsidiaries
Pada tanggal 31 Desember 2023 dan 2022, Entitas Anak yang The Entity’s direct ownership interests of more than 50% in the
dikonsolidasikan dengan persentase kepemilikan secara langsung shares of subsidiaries as of December 31, 2023 and 2022, are as
lebih dari 50% adalah sebagai berikut: follows:
Persentase
Tahun Kepemilikan/
Operasi/ Percentage of Total Aset Sebelum Eliminasi/
Entitas Anak/ Domisili/ Jenis Usaha/ Start of Ownership Total Assets Before Elimination
Subsidiaries Domicile Nature of Business Operation 2023 2022 2023 2022
% %
PT Jasa Ricky Abadi Medan Distribusi/Distribution 1995 99,92 99,92 17,898,654,935 19,325,766,695
PT Ricky Jaya Sakti Surabaya Distribusi/Distribution 1996 95,00 95,00 25,649,341,022 28,702,514,495
PT Ricky Musi Wijaya Palembang Distribusi/Distribution 1997 99,80 99,80 20,460,821,628 22,894,393,074
PT Ricky Mumbul Daya Semarang Distribusi/Distribution 1997 51,00 51,00 22,857,622,254 26,370,125,404
PT Ricky Arta Jaya Bandung Distribusi/Distribution 1997 99,80 99,80 22,910,788,901 26,998,516,286
PT Ricky Hansen Cemerlang Jakarta Distribusi/Distribution 2010 90,00 90,00 31,322,298,798 30,862,205,781
PT Ricky Tekstil Indonesia Bogor Distribusi/Distribution 2011 93.00 93.00 81,498,565,300 77,156,509,358
PT Ricky Garmen Exportindo Bogor Industri/Manufacturing 2012 97.00 97.00 139,926,512,190 130,440,418,095
PT RT Mahkota Globalindo Bogor Distribusi/Distribution 2013 80,00 80,00 9,100,805,480 9,452,846,589
PT Ricky Gunze Bogor Distribusi/Distribution 2013 65,00 65,00 47,485,328,777 53,792,680,367
PT Ricky Sportindo Bogor Distribusi/Distribution 2013 90,00 90,00 47,889,474,262 49,986,875,358
PT Ricky Citra Rasa Jakarta Restoran/Restaurant 2013 99,00 99,00 5,002,157,971 8,934,782,748
RPG Vietnam Co., Ltd Vietnam Distribusi/Distribution 2014 100,00 100,00 - -
PT Ricky Kobayashi Jakarta Distribusi/Distribution 2014 51,00 51,00 41,782,721,464 41,907,743,113
PT RT Mahkota Globalindo PT RT Mahkota Globalindo
Sesuai dengan Pernyataan Keputusan Rapat Umum Pemegang In accordance with the Statement of Resolutions of the Extraordinary
Saham Luar Biasa (RUPSLB) yang tercantum dalam Akta Notaris General Meeting of Shareholders (RUPSLB) listed in the Deed of
Desman, S.H., M.Hum, M.M No. 45 tanggal 12 Desember 2022, Notary Desman, S.H., M.Hum, M.M No. 45 dated December 12,
pemegang saham menyatakan menyetujui rencana likuidasi PT RT 2022, the shareholders stated that they agreed the plan to liquidate
Mahkota Globalindo. Akta ini telah mendapat persetujuan dari Menteri PT RT Mahkota Globalindo. This deed has been approved by the
Hukum dan Hak Asasi Manusia dengan surat persetujuan No. AHU- Minister of Law and Human Rights with approval letter No. AHU-
AH.01.10-0018822 tanggal 16 Desember 2022. AH.01.10-0018822 dated December 16, 2022.
Dalam rangka melaksanakan tindakan-tindakan yang diperlukan untuk In order to carry out the necessary actions for the implementation and
pelaksanaan dan penyelesaian likuidasi, PT RT Mahkota Globalindo settlement of liquidation, PT RT Mahkota Globalindo (In Liquidation)
(Dalam Likuidasi) menunjuk Direksi Perseroan sebagai Likuidator, appointed the Company's Directors as Liquidator, thus the duties and
dengan demikian tugas dan wewenang pengurus dinyatakan telah authorities of the management were declared to have ended.
berakhir.
Berdasarkan Pernyataan Keputusan Rapat Umum Pemegang Saham Based on the Statement of Resolutions of the Extraordinary General
Luar Biasa (RUPSLB) yang tercantum dalam Akta Notaris Desman, Meeting of Shareholders (RUPSLB) listed in the Deed of Notary
S.H., M.Hum, M.M No. 44 tanggal 10 Juli 2023, pemegang saham Desman, S.H., M.Hum, M.M No. 44 dated July 10, 2023, the
menyatakan "dalam likuidasi" PT RT Mahkota Globalindo dan telah shareholders stated that "on liquidate" PT RT Mahkota Globalindo
diumumkan di surat kabar Harian Ekonomi pada tanggal 11 Juli 2023. and has been announced in the news paper Harian Ekonomi on July
Akta ini telah mendapat persetujuan dari Menteri Hukum dan Hak 11, 2023. This deed has been approved by the Minister of Law and
Asasi Manusia dengan surat persetujuan No. AHU-AH.01.03-00479 Human Rights with approval letter No. AHU-AH.01.03-00479 dated
tanggal 5 September 2023. September 5, 2023.
8
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. Consolidated Subsidiaries (Continued)
PT RT Mahkota Globalindo (Lanjutan) PT RT Mahkota Globalindo (Continued)
Hasil keputusan Rapat Umum yang tercantum dalam Akta Notaris di The results of the General Meeting decisions stated in the Notarial
atas, antara lain: Deed above include:
▪ Menyetujui laporan pertanggungjawaban Likuidator dan ▪ Approve the Liquidator's accountability report and validate the
mengesahkan perhitungan likuidasi Perseroan dan memberikan Entity's liquidation calculations and provide full release and
pembebasan dan pelunasan tanggung jawab sepenuhnya (volledig discharge of responsibility (volledig acquit et de charge);
acquit et de charge );
▪ Menyetujui tidak ada pembagian sisa kekayaan hasil likuidasi ▪ Approve that there will be no distribution of the remaining assets
Perseroan kepada para pemegang saham Perseroan; resulting from the Entity's liquidation to the Entity's shareholders;
▪ Memberhentikan dengan hormat Likuidator Perseroan ▪ Respectfully dismiss the Entity's Liquidator.
e. Persetujuan Penerbitan Laporan Keuangan Konsolidasian e. Authorization to Issue the Consolidated Financial Statements
Laporan keuangan konsolidasian Grup diselesaikan dan mendapat The consolidated financial statements of the Group were completed
persetujuan untuk diterbitkan dari manajemen pada tanggal 27 Maret and authorized for issuance by the management on March 27, 2024.
2024.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
a. Dasar Penyusunan Laporan Keuangan Konsolidasian a. Basis for Preparation of the Consolidated Financial Statement
Laporan keuangan konsolidasian ini telah disusun sesuai dengan The consolidated financial statements have been prepared in
Standar Akuntansi Keuangan di Indonesia, yang mencakup accordance with the Indonesian Financial Accounting Standards,
Pernyataan dan Interpretasi yang diterbitkan oleh Dewan Standar which comprise the statements and interpretations issued by the
Akuntansi Keuangan Ikatan Akuntan Indonesia serta Peraturan Badan Financial Accounting Standard Board of the Indonesian Institute of
Pengawas Pasar Modal dan Lembaga Keuangan ("BAPEPAM-LK") Accountants the Capital Market and Financial Institution Supervisory
No. VIII.G.7 tentang Penyajian dan Pengungkapan Laporan Keuangan Agency ("BAPEPAM-LK")’s Regulation No. VIII.G.7 regarding the
Emiten atau Perusahaan Publik, yang terlampir dalam surat keputusan Presentations and Disclosures of Financial Statements of listed
No. KEP-347/BL/2012. Peraturan tersebut sekarang merupakan entity, enclosed in the decision letter No. KEP-347/BL/2012. The
regulasi dari Otoritas Jasa Keuangan ("OJK"). regulation is now a regulation under Indonesian Financial Services
Authority ("OJK").
Laporan keuangan konsolidasian disusun berdasarkan konsep harga The consolidated financial statements, except for consolidated
perolehan (historical cost ) menggunakan dasar akrual, kecuali untuk statements of cash flows, have been prepared on accrual basis and
laporan arus kas konsolidasian. Beberapa akun disajikan dengan using the historical cost basis of accounting, except for certain
pengukuran lain sebagaimana dijelaskan dalam kebijakan akuntansi accounts which are measured on the other basis as described in
masing-masing akun tersebut. each related accounting policy.
Laporan arus kas konsolidasian disusun dengan menggunakan The consolidated statements of cash flows are prepared using the
metode langsung dengan mengelompokkan arus kas dalam aktivitas direct method, by classified into operating, investing and financing
operasi, investasi dan pendanaan. activities.
Mata uang Fungsional dan Penyajian Functional and Presentation Currency
Akun-akun yang tercakup dalam laporan keuangan setiap Grup diukur Items included in the financial statements of each of the Group are
menggunakan mata uang yang sesuai dengan lingkungan ekonomi measured using the currency of the primary economic environment in
utama di mana Entitas beroperasi (“mata uang fungsional”). which the Entity operates (the “functional currency”).
Laporan keuangan konsolidasian disajikan dalam Rupiah, yang The consolidated financial statements are presented in Rupiah, which
merupakan mata uang fungsional dan penyajian Entitas Induk. is the functional and presentation currency of the Parent Entity.
9
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK- Financial Accounting Standard Board of Indonesian Institute of
IAI) telah menerbitkan amandemen dan interpretasi yang berlaku Accountant (DSAK-IAI) has issued the following amendments and
efektif mulai 1 Januari 2023 sebagai berikut: interpretations which were effective on or after 1 January 2023 as
follows:
▪ Amendemen PSAK 1 "Penyajian Laporan Keuangan tentang ▪ Amendments of SFAS 1 "Presentation of Financial Statements
pengungkapan kebijakan akuntansi yang mengubah istilah regarding disclosure of accounting policies that change the term
"signifikan" menjadi "material" dan memberi penjelasan mengenai "significant" to "material" and provide explanations of material
kebijakan akuntansi material"; accounting policies" ;
▪ PSAK 25 “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan ▪ SFAS 25 “Accounting Policies, Changes in Accounting Estimates
Kesalahan”; and Errors”;
▪ Revisi PSAK 107 “Akuntansi Ijarah”; ▪ Revision SFAS 107 “Accounting of Ijarah”;
▪ Amendemen PSAK 16 “Aset Tetap tentang hasil sebelum ▪ Amendments of SFAS 16 “Fixed Assets regarding proceeds before
penggunaan yang diintensikan”; dan intended use”; and
▪ Amendemen PSAK 46 “Pajak Tangguhan terkait Aset dan Liabilitas ▪ Amendments of SFAS 46 “Deferred Tax on Assets and Liabilities
yang Timbul dari Transaksi Tunggal”. arising from a Single Transaction”.
Penerapan dari amandemen dan interpretasi di atas tidak The adoption of these amended and interpretations of the above
menimbulkan perubahan substansial atas kebijakan akuntansi Grup standards did not result in substantial changes to the Group’s
dan tidak memiliki dampak material terhadap laporan keuangan accounting policies and had no material impact to the consolidated
konsolidasian pada tahun berjalan atau tahun sebelumnya. financial statements for current period or prior financial years.
c. Prinsip-prinsip Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian menggabungkan laporan keuangan The consolidated financial statements incorporate the financial
Entitas dan Entitas yang dikendalikan oleh Grup (termasuk entitas statements of the Entity and Entities (including structured entities)
terstruktur). Pengendalian tercapai jika Entitas memiliki kekuasaan controlled by the Group. Control is achieved where the Entity has the
atas investee ; eksposur atau hak atas imbal hasil variabel dari power over the investee; exposure or rights to variable returns from
keterlibatannya dengan investee ; dan kemampuan untuk its involvement with the investee; and the ability to use its power over
menggunakan kekuasaannya atas investee untuk mempengaruhi the investee to affect the amount of the investor's returns.
jumlah imbal hasil investor.
Entitas menilai kembali apakah entitas tersebut mengendalikan The Entity reassesses whether or not it controls an investee if facts
investee jika fakta dan keadaan yang mengindikasikan adanya and circumstances indicate that there are changes to one or more of
perubahan terhadap satu atau lebih dari tiga elemen pengendalian the three elements of control listed above.
yang disebutkan di atas.
Ketika Entitas memiliki hak suara kurang dari mayoritas di-investee , ia When the Entity has less than a majority of the voting rights of an
memiliki kekuasaan atas investee ketika hak suara investor cukup investee, it has power over the investee when the voting rights are
untuk memberinya kemampuan praktis untuk mengarahkan aktivitas sufficient to give it the practical ability to direct the relevant activities
relevan secara sepihak. Entitas mempertimbangkan seluruh fakta dan of the investee unilaterally. The Entity considers all relevant facts and
keadaan yang relevan dalam menilai apakah hak suara Entitas cukup circumstances in assessing whether or not the Entity’s voting rights in
untuk memberikan Entitas kekuasaan, termasuk (i) ukuran an investee are sufficient to give it power, including (i) the size of the
kepemilikan hak suara Entitas relatif terhadap ukuran dan penyebaran Entity’s holding of voting rights relative to the size and dispersion of
kepemilikan pemilik hak suara lain; (ii) hak suara potensial yang holding of the other vote holders; (ii) potential voting rights held by the
dimiliki oleh Entitas, pemegang suara lain atau pihak lain; (iii) hak Entity, other vote holders or other parties; (iii) rights arising from other
yang timbul dari pengaturan kontraktual lain; dan (iv) setiap fakta dan contractual arrangements; and (iv) any additional facts and
keadaan tambahan apapun mengindikasikan bahwa Entitas memiliki, circumstances that indicate that the Entity has, or does not have, the
atau tidak memiliki, kemampuan kini untuk mengarahkan aktivitas current ability to direct the relevant activities at the time that decisions
yang relevan pada saat keputusan perlu dibuat, termasuk pola need to be made, including voting patterns at previous shareholders’
pemungutan suara pemilikan dalam RUPS sebelumnya. meetings.
10
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
c. Prinsip-prinsip Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
Konsolidasi Entitas Anak dimulai ketika Entitas memperoleh Consolidation of a Subsidiary begins when the Entity obtains control
pengendalian atas Entitas Anak dan akan dihentikan ketika Entitas over the subsidiary and ceases when the Entity loses control of the
kehilangan pengendalian pada Entitas Anak. Secara khusus, subsidiary. Specifically, income and expense of a subsidiary acquired
pendapatan dan beban Entitas Anak diakuisisi atau dijual selama or disposed of during the year are included in the consolidated
tahun berjalan termasuk dalam laporan laba rugi konsolidasian dan statement of profit or loss and other comprehensive income from the
penghasilan komprehensif lain dari tanggal diperolehnya pengendalian date the Entity gains control until the date when the Entity ceases to
Entitas sampai tanggal ketika Entitas berhenti mengendalikan Entitas control the Subsidiary.
Anak.
Laba rugi dan setiap komponen penghasilan komprehensif lain Profit or loss and each component of other comprehensive income
diatribusikan kepada pemilik Entitas Induk dan untuk kepentingan non- are attributed to the owners of the Entity and to the non-controlling
pengendali. Entitas juga mengatribusikan total laba komprehensif interest. Total comprehensive income of subsidiaries is attributed to
Entitas Anak kepada pemilik Entitas Induk dan kepentingan non- the owners of the Entity and the non-controlling interest even if this
pengendali meskipun hal tersebut mengakibatkan kepentingan non- results in the non-controlling interest having a deficit balance.
pengendali memiliki saldo defisit.
Jika diperlukan, penyesuaian dapat dilakukan terhadap laporan When necessary, adjustment are made to the financial statements of
keuangan Entitas Anak agar kebijakan akuntansi sesuai dengan subsidiaries to bring their accounting policies in line with the Group’s
kebijakan akuntansi Grup. accounting policies.
Seluruh aset dan liabilitas dalam intra kelompok usaha, ekuitas, All intra Group assets and liabilities, equity, income, expenses and
pendapatan, biaya dan arus kas yang berkaitan dengan transaksi cash flows relating to transactions between members of the Entity
dalam kelompok usaha dieliminasi secara penuh pada saat and its Subsidiaries are eliminated in full on consolidation.
konsolidasian.
Perubahan kepemilikan Entitas Induk pada Entitas Anak yang tidak Changes in the Entity and its Subsidiaries’s ownership interest in
mengakibatkan kehilangan pengendalian Entitas Induk atas Entitas existing Subsidiaries that do not result in the Entity and its
Anak dicatat sebagai transaksi ekuitas. Jumlah tercatat dari Subsidiaries losing control over the Subsidiaries are accounted for as
kepemilikan Grup dan kepentingan non-pengendali disesuaikan untuk equity transactions. The carrying amounts of the Entity and its
mencerminkan perubahan kepentingan relatifnya dalam Entitas Anak. Subsidiaries’s interest and the non-controlling interest are adjusted to
Selisih antara jumlah tercatat kepentingan non-pengendali yang reflect the changes in their relative interest in the subsidiaries. Any
disesuaikan dan nilai wajar imbalan yang dibayar atau diterima diakui difference between the amount by which the non-controlling interest
secara langsung dalam ekuitas dan diatribusikan dengan pemilik are adjusted and the fair value of the consideration paid or received is
Entitas Induk. recognized directly in equity and attributed to owners of the Parent
Entity.
Ketika Grup kehilangan pengendalian pada Entitas Anak, keuntungan When the Entity and its Subsidiaries losses control of a subsidiary, a
atau kerugian diakui dalam laba rugi dan dihitung sebagai perbedaan gain or loss is recognized in profit or loss and is calculated as the
antara (i) agregat nilai wajar pembayaran yang diterima dan nilai wajar difference between (i) the aggregate of the fair value of the
sisa kepemilikan dan (ii) jumlah tercatat sebelumnya dari aset consideration received and the fair value of any retained interest and
(termasuk goodwill ), dan liabilitas dari Entitas Anak dan setiap (ii) the previous carrying amount of the assets (including goodwill),
kepentingan non-pengendali. Seluruh jumlah yang diakui sebelumnya and liabilities of the subsidiary and any non-controlling interest. All
dalam penghasilan komprehensif lain yang terkait dengan Entitas amounts previously recognized in other comprehensive income in
Anak yang dicatat seolah-olah Grup telah melepaskan secara relation to that subsidiary are accounted for as if the Entity and its
langsung aset atau liabilitas terkait Entitas Anak (yaitu direklasifikasi Subsidiaries had directly disposed of the related assets or liabilities of
ke laba rugi atau ditransfer ke kategori lain dari ekuitas sebagaimana the subsidiary (i.e. reclassified to profit or loss or transferred to
ditentukan diizinkan oleh standar akuntansi yang berlaku). Nilai wajar another category of equity as specified/permitted by applicable
setiap sisa investasi pada Entitas Anak terdahulu pada tanggal accounting standards). The fair value of any investment retained in
hilangnya pengendalian dianggap sebagai nilai wajar pada saat the former subsidiary at the date when control is lost is regarded as
pengakuan awal untuk akuntansi berikutnya dalam PSAK No. 71, the fair value on initial recognition for subsequent accounting under
Instrumen Keuangan, atau, ketika berlaku, biaya perolehan pada saat PSAK No. 71, Financial Instruments or, when applicable, the cost on
pengakuan awal dari investasi pada Entitas asosiasi atau ventura initial recognition of an investment in an associate or a jointly
bersama. controlled Entity.
11
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
d. Transaksi dengan Pihak-pihak Berelasi d. Transactions with Related Parties
Orang atau Entitas dikategorikan sebagai pihak berelasi Grup apabila A person or Entity is considered a related party of the Entity and its
memenuhi definisi pihak berelasi berdasarkan PSAK No. 7 Subsidiaries if it meets the definition of a related party in PSAK No. 7
"Pengungkapan Pihak-pihak Berelasi". "Related party Disclosures".
Seluruh transaksi dan saldo yang material dengan pihak-pihak All material transactions and balances with related parties are
berelasi diungkapkan dalam catatan yang relevan. disclosed in notes to the financial statements.
e. Penjabaran Mata Uang Asing e. Foreign Currency Translation
Transaksi dan Saldo Transactions and Balances
Transaksi dalam mata uang asing dijabarkan ke dalam mata uang Transactions denominated in a foreign currency are converted into
Rupiah dengan menggunakan kurs yang berlaku pada tanggal Rupiah at the exchange rate prevailing at the date of the transaction.
transaksi. Aset dan liabilitas moneter dalam mata uang asing Monetary assets and liabilities in foreign currencies are translated
dijabarkan ke dalam mata uang Rupiah dengan kurs yang berlaku into Rupiah at the exchange rates prevailing at the end of the
pada akhir periode pelaporan. reporting period.
Keuntungan dan kerugian selisih kurs yang timbul dari transaksi Exchange gains and losses arising on transactions in foreign
dalam mata uang asing dan dari penjabaran aset dan liabilitas currency and on the translation of foreign currency of monetary
moneter dalam mata uang asing, diakui pada laporan laba rugi dan assets and liabilities are recognized in the consolidated statements of
penghasilan komprehensif lain konsolidasian. profit and loss and other comprehensive income.
Entitas Mata Uang Asing Foreign Currency Entities
Kurs yang digunakan pada tanggal laporan posisi keuangan Exchange rates used at the consolidated statement of financial
konsolidasian, berdasarkan kurs tengah yang diterbitkan oleh Bank position dates, based on the middle rates published by Bank
Indonesia, adalah sebagai berikut: Indonesia, were as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
1 Dolar AS 15,416.00 15,731.00 US Dollar (US$) 1
1 Dong Vietnam 0.640 0.665 Vietnam Dong 1
Hasil usaha operasi dan posisi keuangan dari Entitas Anak yang The results of the operations and financial position of Subsidiaries,
memiliki mata uang fungsional yang berbeda dengan mata uang that have a functional currency which is different from the Entity's
penyajian Entitas, ditranslasikan dalam mata uang penyajian Entitas presentation currency are translated into the Entity's presentation
sebagai berikut: currency as follows:
(a) Aset dan liabilitas yang disajikan pada laporan posisi keuangan (a) The assets and liabilities presented in the consolidated
konsolidasian, dijabarkan pada kurs penutup tanggal laporan statement of financial position are translated at the closing rate
posisi keuangan konsolidasian tersebut; on the date of that consolidated statement of financial position;
(b) Penghasilan dan beban untuk setiap laba rugi dijabarkan (b) The income and expenses for each profit and loss are translated
menggunakan kurs rata-rata (kecuali jika rata-rata tersebut bukan at average exchange rates (unless this average is not a
perkiraan wajar efek kumulatif kurs yang berlaku pada tanggal reasonable approximation of the cummulative effects of the
transaksi, maka penghasilan dan beban dijabarkan kurs tanggal rates prevailing on the transaction dates, in which case the
transaksi); dan income and expenses are translated at the rate on the date of
transactions); and
(c) Seluruh selisih kurs yang timbul diakui dalam penghasilan (c) All of the resulting exchange differences are recognized in other
komprehensif lain. comprehensive income.
12
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
f. Kas dan Setara Kas f. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Setara kas adalah semua investasi yang Cash and cash equivalents included cash on hand, on call deposits
bersifat jangka pendek dan sangat likuid, yang dapat segera and other short term highly liquid investments with original maturities
dikonversikan menjadi kas dengan jangka waktu jatuh tempo 3 (tiga) of three months or less, and are not used as guarantee or with
bulan atau kurang sejak tanggal penempatannya, yang tidak restriction in its use.
dijaminkan serta tidak dibatasi penggunaannya.
Deposito berjangka yang jatuh temponya kurang dari tiga bulan pada Time deposits, which are restricted in use, are classified and
saat penempatan namun dijaminkan, atau dibatasi pencairannya presented in the consolidated statement of financial position are
disajikan sebagai "Dana uang dibatasi penggunaannya", dan disajikan accounted for as "Rescricted fund" and precented at nominal value.
sebesar nilai nominal.
Deposito berjangka yang jatuh temponya lebih dari tiga bulan pada Time deposit which maturity date more than three months since its
saat penempatan disajikan sebagai investasi sementara, dan disajikan placement are classified as temporary investment and precented at
sebesar nilai nominal. nominal value.
g. Piutang Usaha g. Accounts Receivable
Piutang usaha pada awalnya diakui sebesar nilai wajar, dan kemudian Account receivables are initially recognized at fair value, and then
diukur dalam nilai yang diamortisasi setelah dikurangi dengan measured at amortized value net of any allowance for impairment of
penyisihan penurunan nilai piutang. Grup menerapkan metode yang receivables. The Group applies the simplified method for measuring
disederhanakan untuk mengukur kerugian kredit ekspektasian, yang the expected credit loss, which requires the use of a lifetime expected
mengharuskan penggunaan provisi kerugian ekspektasian seumur loss provision for all account receivables.
hidup untuk semua piutang usaha.
Piutang dihapuskan pada saat piutang tersebut dipastikan tidak akan Accounts are written-off as bad debts during the period in which they
tertagih. are determined to be not collectible.
h. Persediaan h. Inventories
Barang jadi, bahan baku, barang dalam proses dan persediaan Finished goods, raw materials, work in process and food and
makanan dan minuman diakui sebesar nilai yang lebih rendah antara beverage inventories are stated at the lower of cost or net realisable
harga perolehan dan nilai realisasi bersih. Harga perolehan ditentukan value. Cost is determined using the moving average method. The
dengan menggunakan metode rata-rata bergerak. Harga perolehan cost of finished goods and work in process comprises raw materials,
barang jadi dan pekerjaan dalam proses terdiri dari biaya bahan baku, direct labor, other direct costs and related production overheads costs
tenaga kerja langsung, biaya-biaya langsung lainnya dan biaya (based on normal operating capacity). Net realizable value is the
overhead yang terkait dengan produksi (berdasarkan kapasitas estimated selling price in the ordinary course of business, less the
operasi normal). Nilai realisasi bersih adalah estimasi harga penjualan estimated costs of completion and the estimated selling expenses.
dalam kegiatan usaha normal dikurangi estimasi biaya penyelesaian
dan estimasi biaya penjualan.
Penyisihan untuk penurunan nilai persediaan ditentukan berdasarkan Provision for impairment of inventory is determined on the basis of
estimasi penggunaan atau penjualan masing-masing jenis persediaan estimated future usage or sale of individual inventory items.
pada masa mendatang.
13
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
i. Beban Dibayar di Muka dan Beban Renovasi Tangguhan i. Prepaid Expenses and Deferred Cost of Renovation
Biaya dibayar di muka dibebankan selama masa manfaat masing- Prepaid expenses are amortized over their beneficial periods using
masing biaya dengan menggunakan metode garis lurus. the straight-line method.
Beban renovasi bangunan sewa dikapitalisasi dan dibebankan selama Renovation costs rent of building are capitalized and expensed over
masa sewa bangunan dengan menggunakan metode garis lurus. the lease term of the building using the straight-line method.
j. Aset Tetap dan Penyusutan j. Fixed Assets and Depreciation
Aset tetap dinyatakan sebesar biaya perolehan (pengakuan awal) Fixed assets are stated at cost (initial recognition), less accumulated
setelah dikurangi akumulasi penyusutan dan akumulasi penurunan depreciation and impairment losses. Cost includes expenditures
nilai aset. Biaya perolehan mencakup pengeluaran-pengeluaran yang directly attributable to the acquisition of fixed assets. Subsequent to
dapat diatribusikan secara langsung untuk memperoleh aset tersebut. initial recognition, fixed assets are measured using the cost model.
Setelah pengakuan awal, aset tetap diukur dengan model biaya.
Nilai residu, estimasi umur ekonomis dan metode penyusutan aset The residual values, useful lives and depreciation methods of fixed
tetap ditelaah dan disesuaikan jika lebih tepat, pada setiap tanggal assets are reviewed and adjusted as appropriate, at each statement
laporan posisi keuangan, untuk memastikan bahwa nilai sisa, estimasi of financial position date, to ensure that they reflect the expected
umur ekonomis dan metode penyusutan tersebut telah mencerminkan economic benefits derived from these assets.
manfaat ekonomi yang diharapkan dari aset tersebut.
Aset tetap, selain tanah disusutkan dengan menggunakan metode Fixed assets, except land are depreciated using the straight-line
garis lurus berdasarkan estimasi umur manfaat masing-masing aset method based on the estimated useful lives of the assets as follows:
tetap sebagai berikut:
Tahun/
Year
Bangunan dan prasarana 20 Buildings and infrastructure
Mesin 10 - 16 Machinery
Peralatan kantor 5 Office equipment
Peralatan pabrik 5 Factory equipment
Peralatan restoran 5 Restaurant equipment
Kendaraan 5 Vehicles
Peralatan tambak 5 Pond equipment
Tanah dinyatakan pada harga perolehan dan tidak disusutkan. Biaya Land is stated at cost and not depreciated. Initial legal costs incurred
legal awal untuk mendapatkan hak legal dan biaya terkait dengan to obtain legal rights and costs related to renewal of land rights are
pembaruan hak atas tanah, diakui sebagai bagian biaya akuisisi recognised as part of the acquisition cost of the land, and these costs
tanah, dan biaya-biaya tersebut tidak didepresiasikan. are not depreciated.
14
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
j. Aset Tetap dan Penyusutan (Lanjutan) j. Fixed Assets and Depreciation (Continued)
Grup menganalisa fakta dan keadaan untuk masing-masing jenis hak The Group analyzes the facts and circumstances for each type of
atas tanah dalam menentukan akuntansi untuk masing-masing hak landrights in determining the accounting for each of these land rights
atas tanah tersebut sehingga dapat merepresentasikan dengan tepat so that it can accurately represent an underlying economic event or
suatu kejadian atau transaksi ekonomik yang mendasarinya. Jika hak transaction. If the landrights do not transfer control of the underlying
atas tanah tersebut tidak mengalihkan pengendalian atas aset assets to the Entity, but gives the rights to use the underlying assets,
pendasar kepada Entitas, melainkan mengalihkan hak untuk the Entity applies the accounting treatment of these transactions as
menggunakan aset pendasar, Entitas menerapkan perlakuan leases under PSAK 73 “Leases”. If landrights substantially similar to
akuntansi atas transaksi tersebut sebagai sewa berdasarkan PSAK 73 land purchases, the Entity applies PSAK 16 “Fixed Assets”.
“Sewa”. Jika hak atas tanah secara substansi menyerupai pembelian
tanah, maka Entitas menerapkan PSAK 16 “Aset tetap”.
Beban perbaikan dan pemeliharaan dibebankan pada laporan laba Normal repair and maintenance expenses are charged to the current
rugi dan penghasilan komprehensif lain konsolidasian periode/tahun year consolidated statement of profit or loss and other comprehensive
berjalan; sedangkan renovasi dan penambahan yang jumlahnya income; while renovation and betterments, which are material and
material dan memperpanjang masa manfaat dikapitalisasi ke aset prolong the useful life of the assets are capitalized to the respective
tetap yang bersangkutan. Nilai tercatat serta akumulasi penyusutan assets. The carrying amount and the related accumulated
atas aset tetap yang tidak digunakan lagi atau yang dijual, dikeluarkan depreciation of fixed assets which are not utilized anymore or sold,
dari kelompok aset tetap yang bersangkutan, dan keuntungan atau are removed from the related Entity and its Subsidiaries of assets,
kerugian yang terjadi diakui dalam laporan laba rugi konsolidasian and the gains or losses are recognized in the current year
tahun berjalan. consolidated statement of profit and loss .
Apabila aset tetap tidak digunakan lagi atau dijual, maka nilai tercatat When fixed assets are retired or disposed of, their carrying values
dan akumulasi penyusutannya dikeluarkan dari kelompok aset tetap, and the related accumulated depreciation are removed from the
dan keuntungan atau kerugian yang terjadi diakui dalam laba rugi accounts, and the resulting gains or losses are recognized in the
konsolidasian tahun berjalan. current year consolidated profit and loss.
Aset Tetap dalam Pembangunan Construction in Progress
Aset tetap dalam pembangunan dinyatakan sebesar biaya perolehan Construction in progress is stated at historical cost and presented as
dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya part of fixed assets. The accumulated costs are reclassified to the
perolehan akan dipindahkan ke akun aset tetap yang bersangkutan appropriate fixed asset account when the construction is complete
pada saat aset tersebut telah selesai dikerjakan dan siap untuk and the asset is ready for its intended use. Depreciation is charged
digunakan sesuai dengan tujuan penggunaannya. Penyusutan mulai from the date the asset is ready for its intended use.
dibebankan sejak tanggal aset tersebut siap untuk digunakan untuk
tujuan penggunaannya.
Perubahan Estimasi Masa Manfaat Ekonomis Changes in Economic Useful Lives Estimation
Pada akhir tahun pelaporan, Grup melakukan penelaahan berkala At the end of reporting year, the Group periodically reviews the useful
atas masa manfaat ekonomis aset, nilai sisa aset, metode penyusutan life of the assets, asset’s residual value, depreciation method and the
dan sisa umur pemakaian berdasarkan kondisi teknis. remaining usage expectation based on technical specification.
k. Properti Investasi k. Investment Property
Properti investasi terutama terdiri dari bangunan ruko yang dikuasai Investment property consist of store building, owned and not use for
untuk kenaikan nilai dan tidak digunakan oleh Grup. Properti investasi the Group, and recorded using cost model.
dicatat dengan model biaya perolehan.
15
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
k. Properti Investasi (Lanjutan) k. Investment Property (Continued)
Properti investasi dinyatakan sebesar harga perolehan, dikurangi Investment property is stated at cost less accumulated depreciation.
akumulasi penyusutan. Penyusutan bangunan dan prasarana dihitung Depreciation is computed using the straight-line method, with
dengan metode garis lurus, dengan taksiran masa manfaat ekonomis economic useful life of 20 years.
20 tahun.
Properti investasi dihentikan pengakuannya pada saat dilepaskan An investment property is derecognized upon disposal or when the
atau ketika properti investasi tidak digunakan lagi secara permanen investment property is permanently withdrawn from use and no future
dan tidak memiliki manfaat ekonomi masa depan yang diperkirakan economic benefits are expected from the disposal. Any gain or loss
dari pelepasannya. Keuntungan atau kerugian yang timbul dari arising on derecognition of the property (calculated as the difference
penghentian atau pelepasan properti investasi ditentukan dari selisih between the net disposal proceeds and the carrying amount of the
antara hasil neto pelepasan dan jumlah tercatat aset dan diakui dalam asset) is included in profit or loss in the period in which the property is
laba rugi pada periode terjadinya penghentian atau pelepasan. derecognized.
l. Aset Takberwujud l. Intangible Assets
Sertifikasi dan Lisensi Certification and Licenses
Sertifikasi dan lisensi dicatat berdasarkan historical cost . Sertifikasi Certification and licenses are shown at historical cost. Certification
dan lisensi memiliki masa manfaat yang terbatas dan dicatat sebesar and licenses have a definite useful life and are carried at cost less
biaya perolehan dikurangi akumulasi amortisasi. Amortisasi dihitung accumulated amortization. Amortization is calculated using the
dengan menggunakan metode garis lurus untuk mengalokasikan straight-line method to allocate the cost of certification and licenses
biaya sertifikasi dan lisensi selama periode hak atas sertifikasi dan over the legal term of the certification and licenses of the products.
lisensi produk.
Perangkat Lunak Komputer Computer Software
Perolehan lisensi perangkat lunak komputer dikapitalisasi sebesar Acquired computer software licenses are capitalised on the basis of
biaya yang dikeluarkan untuk memperoleh dan membuat penggunaan the costs incurred to acquire and bring to use the specific software.
software tertentu. Biaya ini diamortisasi selama estimasi masa These costs are amortized over their estimated useful lives (4 years).
manfaatnya (4 tahun).
Biaya pengembangan dan pemeliharaan program software komputer Costs associated with developing or maintaining computer software
di akui sebagai beban pada saat terjadinya. programmes are recognized as an expense as incurred.
Hak waralaba (franchise) yang diperoleh dicatat sesuai dengan biaya Franchise acquired are recorded in accordance with affiliate costs
afiliasi yang telah ditentukan oleh pemberi lisensi yang digunakan that have been determined by the licensor that is used as the basis of
sebagai dasar biaya pada saat harga perolehan. Hak waralaba ini cost at the time of the acquisition cost. The franchise are amortized
diamortisasi sesuai dengan ketentuan perjanjian, yaitu 5 tahun. over the useful lives (5 years).
16
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
m. Sewa m. Leases
Akuntansi Lessee Lessee Accounting
Grup menerapkan pendekatan pengakuan dan pengukuran tunggal The Group applies a single recognition and measurement approach
untuk seluruh sewa, kecuali untuk sewa jangka pendek dan sewa aset for all leases, except for short-term leases and leases of low value
bernilai rendah. Grup mengakui liabilitas sewa untuk melakukan assets. The Group recognizes lease obligations to make lease
pembayaran sewa dan aset hak guna yang mewakili hak untuk payments and a right of use asset that represents the right to use the
menggunakan aset pendasar. underlying asset.
(i) Aset Hak-Guna (i) Right-of-use Assets
Grup mengakui aset hak-guna pada tanggal dimulainya sewa The Group recognizes a right-of-use asset on the
(yaitu tanggal aset tersedia untuk digunakan). Aset hak-guna commencement date of the lease (i.e the date the asset is
diukur pada harga perolehan, dikurangi akumulasi penyusutan available for use). Right-of-use assets are measured at cost,
dan penurunan nilai, dan disesuaikan untuk setiap pengukuran less accumulated depreciation and impairment losses, and are
kembali liabilitas sewa. Biaya perolehan aset hak-guna adjusted for any remeasurement of the lease liability. The cost of
mencakup jumlah liabilitas sewa yang diakui, biaya langsung right-of-use assets includes the amount of lease liability
yang timbul diawal, dan pembayaran sewa yang dilakukan pada recognized, direct costs incurred upfront, and lease payments
atau sebelum tanggal mulai dikurangi setiap insentif sewa yang made on or before the commencement date less any rental
diterima. Aset hak-guna disusutkan dengan metode garis lurus incentives received. Right-of-use assets are depreciated using
selama periode yang lebih pendek antara sewa dan estimasi the straight-line method over the shorter of the lease term and
masa manfaat aset. the estimated useful life of the asset.
Jika kepemilikan aset sewaan beralih ke Grup pada akhir masa If ownership of the leased asset passes to the Group at the end
sewa atau biaya perolehan mencerminkan pelaksanaan opsi beli, of the lease term or the cost reflects the exercise of a call option,
penyusutan dihitung dengan menggunakan estimasi masa depreciation is calculated using the estimated useful life of the
manfaat aset. Aset hak-guna juga mengalami penurunan nilai. asset. Right-of-use assets were also impaired.
(ii) Liabilitas Sewa (ii) Lease Liabilities
Pada tanggal dimulainya sewa, Grup mengakui liabilitas sewa On the commencement date of the lease, the Group recognizes
yang diukur pada nilai kini pembayaran sewa yang harus a lease liability which is measured at the present value of the
dilakukan selama masa sewa. Pembayaran sewa mencakup lease payments to be made over the lease term. Lease
pembayaran tetap (termasuk pembayaran tetap secara payments include fixed payments (including substantially fixed
substansi) dikurangi piutang insentif sewa, pembayaran sewa payments) less rental incentive receivables, variable rental
variabel yang bergantung pada indeks atau tarif, dan jumlah yang payments depending on the index or rate, and amounts
diharapkan akan dibayar dibawah jaminan nilai residu. expected to be paid under the residual value guarantee. The
Pembayaran sewa juga mencakup harga pelaksanaan dari opsi lease payments also include the exercise price of the call option
beli yang cukup pasti akan dilaksanakan oleh Grup, dan which is reasonably certain to be exercised by the Group, and
pembayaran denda untuk penghentian sewa, jika masa sewa payment of penalties for termination of the lease, if the lease
merefleksikan Grup melaksanakan opsi untuk menghentikan term reflects the Group exercising the option to terminate the
sewa. Pembayaran sewa variabel yang tidak bergantung pada lease. Variable lease payments that are independent of an index
indeks atau tarif diakui sebagai beban (kecuali terjadi untuk or rate are recognized as an expense (unless incurred to
menghasilkan persediaan) pada periode di mana peristiwa atau generate inventory) in the period in which the event or condition
kondisi yang memicu terjadinya pembayaran. triggering the payment is incurred.
17
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
m. Sewa (Lanjutan) m. Leases (Continued)
Akuntansi Lessee (Lanjutan) Lessee Accounting (Continued)
(ii) Liabilitas Sewa (Lanjutan) (ii) Lease Liabilities (Continued)
Dalam menghitung nilai kini dari pembayaran sewa, Grup In calculating the present value of lease payments, the Group
menggunakan suku bunga pinjaman inkremental penyewa pada uses the lessee's incremental borrowing rate at the
tanggal dimulainya sewa karena suku bunga implisit dalam sewa commencement date of the lease because the interest rate
tidak dapat ditentukan. Setelah tanggal dimulainya sewa, jumlah implicit in the lease cannot be determined. After the
liabilitas sewa ditingkatkan untuk mencerminkan pertambahan commencement date of the lease, the amount of the lease
bunga dan dikurangi pembayaran sewa yang dilakukan. Selain liability is increased to reflect the increase in interest and less
itu, jumlah tercatat liabilitas sewa diukur kembali jika terdapat any lease payments made. In addition, the carrying amount of
modifikasi, perubahan jangka waktu sewa, perubahan the lease liability is remeasured if there is a modification, a
pembayaran sewa, atau perubahan dalam penilaian opsi untuk change in the term of the lease, a change in lease payments, or
membeli aset pendasar. a change in the valuation of the option to purchase the
underlying asset.
(iii) Sewa Jangka Pendek dan Sewa Aset bernilai Rendah (iii) Short Term Leases and Low Value Asset Leases
Grup menerapkan pengecualian pengakuan sewa jangka pendek The Group applies an exception to the recognition of short-term
untuk sewa mesin dan peralatan jangka pendeknya (yaitu, sewa leases for its short-term leases of machinery and equipment
yang memiliki jangka waktu sewa 12 bulan atau kurang, dari (that is, leases that have a lease term of 12 months or less, from
tanggal permulaan dan tidak mengandung opsi beli). Hal ini juga the commencement date and do not contain a call option). This
berlaku untuk pengecualian pengakuan sewa aset bernilai also applies to the exclusion of recognition of low value asset
rendah untuk sewa peralatan kantor yang dianggap bernilai leases for leases of office equipment that are considered low
rendah. Pembayaran sewa untuk sewa jangka pendek dan sewa value. Rental payments for short-term leases and leases of low-
dari aset bernilai rendah diakui sebagai beban dengan metode value assets are recognized as an expense on a straight-line
garis lurus selama masa sewa. method over the lease term.
n. Penurunan Nilai Aset Non-Keuangan n. Impairment of Non-Financial Assets
Grup mengakui rugi penurunan nilai aset apabila taksiran jumlah yang The Group recognize loss on impairment assets whenever carrying
dapat diperoleh kembali (recoverable amount ) dari suatu aset lebih amount may not be recoverable at each statement of financial
rendah dari nilai tercatatnya. Pada setiap tanggal laporan posisi position date, the Group review to determine for possible reversal.
keuangan, Grup melakukan penelaahan untuk menentukan apakah Reversal on impairment loss for assets are recognized as
terdapat indikasi pemulihan penurunan nilai. Pemulihan penurunan consolidated income at the date at which the impairment was
nilai diakui sebagai laba konsolidasian pada periode terjadinya reversed.
pemulihan.
o. Biaya Emisi Saham o. Stock Issuance Costs
Biaya emisi saham dikurangkan dari akun Tambahan Modal Disetor The costs incurred during the stock issuance are deducted directly
dalam laporan posisi keuangan konsolidasian. from the Additional Paid-in Capital account in the consolidated
statement of financial position.
18
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
p. Pengakuan Pendapatan dan Beban p. Revenue and Expense Recognition
Grup bergerak dalam bisnis produksi dan penjualan bidang industri The Group is in the business of the manufacturing and trading of
pembuatan pakaian dalam dan pakaian jadi (fashion wear ). underwear and fashion wear. Revenue from contracts with customers
Pendapatan dari kontrak dengan pelanggan diakui pada saat is recognised when control of the goods are transferred to the
kepemilikan barang dialihkan kepada pelanggan dengan jumlah yang customer at an amount that reflects the consideration to which the
menggambarkan imbalan yang diharapkan Grup sebagai imbalan atas Group expects to be entitled in exchange for those goods. The Group
barang tersebut. Grup secara umum menyimpulkan bahwa hal yang has generally concluded that it is the principal in its revenue
utama adalah dalam perjanjian pendapatannya. arrangements, except for the procurement services below.
Pendapatan dari penjualan barang putus di pasar lokal diakui pada Local sales are recognized when the goods are delivered to
saat penyerahan barang kepada pelanggan; Penjualan ekspor diakui customers; Export sales are recognized when the goods are
pada saat penyerahan barang di atas kapal di pelabuhan pengiriman. delivered on board (FOB Shipping Point).
Pendapatan dari penjualan barang konsinyasi diakui pada saat Revenue from Sales of Consignment are recognized when the goods
penjualan terjadi di kounter penjualan. Penjualan konsinyasi diakui are sold at the sales counter. Consignment Sales are recognized as
sebesar jumlah penjualan konsinyasi kepada pelanggan dikurangi the amount of the sales of the consignment goods to customers less
beban terkait seperti biaya margin toko, diskon pelanggan dan biaya the related cost, which are recognized as margin cost store, discount
administrasi lainnya. customer and other administration expense.
Beban diakui pada saat terjadinya (basis akrual). Expense are recognized when they are incurred (accrual basis).
q. Pajak Penghasilan q. Income Tax
Pajak Kini Current Tax
Aset dan liabilitas pajak kini untuk tahun berjalan diukur sebesar Current income tax assets and liabilities for the current year are
jumlah yang diharapkan dapat direstitusi dari atau dibayarkan kepada measured at the amount expected to be recovered from or paid to the
otoritas perpajakan. taxation authority.
Beban pajak kini ditentukan berdasarkan penghasilan kena pajak Current tax expense is determined based on the taxable profit for the
tahun berjalan yang dihitung berdasarkan tarif pajak yang berlaku. year computed using the prevailing tax rates.
Bunga dan denda atas pajak penghasilan disajikan sebagai bagian Interests and penalties are presented as part of other income or
dari pendapatan atau beban usaha lainnya. expenses.
Koreksi terhadap kewajiban perpajakan diakui pada saat surat Amendments to tax obligations are recorded when a tax assessment
ketetapan pajak diterima atau, jika diajukan keberatan, pada saat letter is received or, if appealed against, when the result of the appeal
keputusan atas keberatan ditetapkan, atau jika mengajukan is determined, or, if appealed, by the time the appeal decision is
permohonan banding, pada saat keputusan banding diterima, atau jika received, or when applying for a judicial review, upon request
mengajukan permohonan peninjauan kembali, pada saat permohonan reconsideration is received.
peninjauan kembali diterima.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui menggunakan metode Deferred tax assets and liabilities are recognized using the liability
liabilitas atas konsekuensi pajak pada masa mendatang yang timbul method for the future tax consequences attributable to differences
dari perbedaan jumlah tercatat aset dan liabilitas menurut laporan between the carrying amounts of existing assets and liabilities in the
keuangan dengan dasar pengenaan pajak aset dan liabilitas pada financial statements and their respective tax bases at each reporting
setiap tanggal pelaporan. date.
Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer Deferred tax liabilities are recognized for all taxable temporary
kena pajak dan aset pajak tangguhan diakui untuk perbedaan differences and deferred tax assets are recognized for deductible
temporer yang boleh dikurangkan dan akumulasi rugi fiskal, sepanjang temporary differences and accumulated fiscal losses to the extent
besar kemungkinan perbedaan temporer yang boleh dikurangkan dan that it is probable that taxable profit will be available in future years
akumulasi rugi fiskal tersebut dapat dimanfaatkan untuk mengurangi against which the deductible temporary differences and accumulated
penghasilan kena pajak pada masa depan. Jumlah tercatat aset pajak fiscal losses can be utilized. The carrying amount of a deferred tax
tangguhan ditelaah ulang pada akhir setiap periode pelaporan dan asset is reviewed at the end of each reporting period and reduced to
diturunkan apabila laba fiskal mungkin tidak memadai untuk the extent that it is no longer probable that sufficient taxable profit will
mengkompensasi sebagian atau semua manfaat aset pajak be available to allow the benefit of part or all of that deferred tax asset
tangguhan tersebut. Pada akhir setiap periode pelaporan, Grup to be utilized. At the end of each reporting period, the Group
menilai kembali aset pajak tangguhan yang tidak diakui. Grup reassesses unrecognized deferred tax assets. The Group recognizes
mengakui aset pajak tangguhan yang sebelumnya tidak diakui apabila a previously unrecognized deferred tax assets to the extent that it has
besar kemungkinan bahwa laba fiskal pada masa depan akan tersedia become probable that future taxable profit will allow the deferred tax
untuk pemulihannya. assets to be recovered.
Pajak tangguhan dihitung dengan menggunakan tarif pajak yang Deferred tax is calculated at the tax rates that have been enacted or
berlaku atau secara substansial telah berlaku pada tanggal pelaporan. substantively enacted at the reporting date. Changes in the carrying
Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang amount of deferred tax assets and liabilities due to a change in tax
disebabkan oleh perubahan tarif pajak dibebankan pada usaha tahun rates are charged to current year operations, except to the extent that
berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah they relate to items previously charged or credited to equity. Deferred
langsung dibebankan atau dikreditkan ke ekuitas. Aset dan liabilitas tax assets and liabilities are offset in the statement of financial
pajak tangguhan disajikan secara saling hapus dalam laporan posisi position, consistent with the presentation of current tax assets and
keuangan, sesuai dengan penyajian aset dan liabilitas pajak kini. liabilities.
r. Informasi Segmen r. Segment Information
Informasi segmen disusun sesuai dengan kebijakan akuntansi yang Segment information is prepared using the accounting policies
dianut dalam penyusunan dan penyajian laporan keuangan adopted for preparing and presenting the consolidated financial
konsolidasian. Bentuk primer pelaporan segmen adalah segmen statements. The primary format in reporting segment information is
usaha sedangkan segmen sekunder adalah segmen geografis. based on business segment, while secondary segment is based on
geographical segment.
Segmen usaha adalah komponen Grup yang dapat dibedakan dalam A business segment is a distinguishable component of an enterprise
menghasilkan suatu produk atau jasa (baik produk atau jasa individual that is engaged in providing an individual product or service or a
maupun kelompok produk atau jasa terkait) dan komponen itu memiliki Group of related products or services and that is subject to risks and
risiko dan imbalan yang berbeda dengan risiko dan imbalan segmen returns that are different from those of other business segments.
lain.
Segmen geografis adalah komponen Grup yang dapat dibedakan A geographical segment is a distinguishable component of an Group
dalam menghasilkan produk atau jasa pada lingkungan (wilayah) that is engaged in providing products or services within a particular
ekonomi tertentu dan komponen itu memiliki risiko dan imbalan yang economic environment and that is subject to risks and returns that are
berbeda dengan risiko dan imbalan pada komponen yang beroperasi different from those of components operating in other economic
pada lingkungan (wilayah) ekonomi lain. environments.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
r. Informasi Segmen (Lanjutan) r. Segment Information (Continued)
Aset dan liabilitas yang digunakan bersama dalam satu segmen atau Assets and liabilities that relate jointly to two or more segments are
lebih dialokasikan kepada setiap segmen jika, dan hanya jika, allocated to their respective segments, if and only if, their related
pendapatan dan beban yang terkait dengan aset tersebut juga revenues and expenses are also allocated to those segments.
dialokasikan kepada segmen-segmen tersebut.
s. Pinjaman s. Borrowing
Pada saat pengakuan awal, pinjaman diakui sebesar nilai wajar, Borrowings are recognized initially at fair value, net of transaction
dikurangi dengan biaya-biaya transaksi yang terjadi. Selanjutnya, costs incurred. Furthermore, borrowings are subsequently stated at
pinjaman diukur sebesar biaya perolehan diamortisasi. amortized cost.
Selisih antara penerimaan (dikurangi biaya transaksi) dan nilai Any difference between the proceeds (net of transaction cost) and the
pelunasan dicatat pada laporan laba rugi konsolidasian selama redemption value is recognized in the consolidated statements of
periode pinjaman dengan menggunakan metode bunga efektif. profit or loss over the period of the borrowings using the effective
interest rate method.
t. Imbalan Kerja t. Employee Benefits
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Liabilitas imbalan kerja jangka pendek diakui sebesar jumlah yang Short-term employee benefits liability are recognized at its
tidak terdiskonto sebagai liabilitas pada laporan posisi keuangan undiscounted amount as a liability net after deducting amount already
konsolidasian setelah dikurangi jumlah yang telah dibayar dan paid in the consolidated statement of financial position, and as an
sebagai beban dalam laba rugi konsolidasian. expense in the consolidated profit and loss.
Imbalan Pascakerja Post-employment Benefits
Imbalan pascakerja merupakan imbalan pasca-kerja manfaat pasti Long-term employee benefit liability represents post-employment
untuk karyawan sesuai dengan Undang-Undang Cipta Kerja benefits to its employees in accordance with Job Creation Act
No.11/2020 & Peraturan Pemerintah No.35/2021. Tidak terdapat No.11/2020 & Government Regulation No.35/2021. The Entity has
pendanaan yang disisihkan oleh Entitas sehubungan dengan imbalan not set aside fund related to the employee benefit. The defined
kerja ini. Perhitungan liabilitas imbalan pascakerja menggunakan benefits obligation was calculated using Projected Unit Credit
metode Projected Unit Credit . method.
Nilai kini liabilitas imbalan pasti ditentukan dengan mendiskontokan The present value of the defined benefit obligation is determined by
estimasi arus kas keluar masa depan dengan menggunakan tingkat discounting the estimated future cash outflows using the interest
bunga Obligasi Pemerintah (dengan pertimbangan saat ini tidak ada rates of Government Bonds (considering currently there is no deep
pasar aktif untuk Obligasi korporasi berkualitas tinggi) dalam mata market for high-quality corporate Bonds) that are denominated in
uang Rupiah, sama dengan mata uang dimana imbalan tersebut akan Rupiah, in which the benefits will be paid, and that have terms to
dibayarkan, dan yang memiliki jangka waktu yang mendekati jangka maturity approximating to the terms of the related pension liability.
waktu liabilitas imbalan pensiun yang bersangkutan.
Biaya jasa lalu diakui segera dalam laporan laba rugi konsolidasian Past-service costs are recognized immediately in the consolidated
tahun berjalan. statement of profit or loss current year.
21
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
t. Imbalan Kerja (Lanjutan) t. Employee Benefits (Continued)
Imbalan Pascakerja (Lanjutan) Post-employment Benefits (Continued)
Grup mengakui keuntungan atau kerugian atas kurtailmen atau The Group recognized gains or losses on the curtailment or
penyelesaian suatu program imbalan pasti ketika kurtailmen atau settlement of a defined benefit plan when the curtailment or
penyelesaian tersebut terjadi. Keuntungan atau kerugian atas settlement occurs. The gain or loss on a curtailment or settlement
kurtailmen atau penyelesaian terdiri dari perubahan yang terjadi dalam comprises change in the present value of the defined obligation and
nilai kini kewajiban imbalan pasti. Keuntungan dan kerugian aktuarial any related actuarial gains and losses. Actuarial gains and losses
yang timbul dari penyesuaian pengalaman dan perubahan asumsi arising from experience adjustments and changes in actuarial
aktuarial dibebankan atau dikreditkan pada ekuitas dalam laporan assumptions are charged or credited to equity in consolidated
penghasilan komprehensif lain konsolidasian pada periode terjadinya. statement of other comprehensive income in the period in which they
arise.
u. Laba per Saham Dasar u. Basic Earnings per Share
Laba bersih per saham dasar dihitung dengan membagi laba bersih Basic earnings per share is calculated by dividing net income by the
residual dengan jumlah rata-rata tertimbang saham yang beredar pada weighted average number of ordinary shares outstanding during the
tahun yang bersangkutan. reporting period.
v. Aset Keuangan v. Financial Assets
(i) Klasifikasi (i) Classification
Grup mengklasifikasikan aset keuangannya berdasarkan kategori The Group classifies its financial assets according to the
sebagai berikut pada saat pengakuan awal: following categories at initial recognition:
• Aset keuangan yang diukur pada nilai wajar melalui laba rugi; • Financial assets measured at fair value through profit or loss;
• Aset keuangan yang diukur pada nilai wajar melalui • Financial assets measured at fair value through other
penghasilan komprehensif lain; comprehensive income;
• Aset keuangan yang diukur pada biaya perolehan diamortisasi. • Financial assets measured at amortized cost.
Aset keuangan diukur pada biaya perolehan diamortisasi jika Financial assets are measured at amortized cost if they meet the
memenuhi kondisi sebagai berikut: following conditions:
• Aset keuangan dikelola dalam model bisnis yang bertujuan • Financial assets are managed in a business model that aims
untuk memiliki aset keuangan dalam rangka mendapatkan to have financial assets in order to obtain contractual cash
arus kas kontraktual; dan flow; and
• Persyaratan kontraktual dari aset keuangan tersebut • The contractual terms of the financial asset provide rights on
memberikan hak pada tanggal tertentu atas arus kas yang a certain date for cash flow obtained solely from payment of
diperoleh semata dari pembayaran pokok dan bunga (SPPI) principal and interest (SPPI) on the principal amount owed.
dari jumlah pokok terutang.
Aset keuangan diukur pada nilai wajar melalui penghasilan Financial assets are measured at fair value through other
komprehensif lain jika memenuhi kondisi sebagai berikut: comprehensive income if they meet the following conditions:
• Aset keuangan dikelola dalam model bisnis yang bertujuan • Financial assets are managed in a business model that aims
untuk memiliki aset keuangan dalam rangka mendapatkan to obtain contractual cash flow and sell financial assets; and
arus kas kontraktual; dan
• Persyaratan kontraktual dari aset keuangan tersebut • The contractual requirements of the financial assets meet the
memenuhi kriteria SPPI. SPPI criteria.
Aset keuangan lainnya yang tidak memenuhi persyaratan untuk Other financial assets that do not meet the requirements to be
diklasifikasikan sebagai aset keuangan diukur pada biaya classified as financial assets measured at amortized cost or fair
perolehan diamortisasi atau nilai wajar melalui penghasilan value through other comprehensive income, are classified as
komprehensif lain, diklasifikasikan sebagai diukur pada nilai measured at fair value through profit or loss.
wajar melalui laba rugi.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset keuangan yang memerlukan a. Purchase or sale of financial assets that requires delivery
penyerahan aset dalam kurun waktu yang telah ditetapkan of assets within a time frame established by regulation or
oleh peraturan dan kebiasaan yang berlaku di pasar convention in the market (regular purchases) is recognized
(pembelian secara reguler) diakui pada tanggal on the trade date, i.e., the date that the Group commits to
perdagangan, yaitu tanggal Grup berkomitmen untuk purchase or sell the assets.
membeli atau menjual aset.
b. Aset keuangan pada awalnya diukur pada nilai wajarnya. b. Financial assets are initially recognized at fair value. For
Dalam hal aset keuangan tidak diklasifikasikan sebagai nilai those financial assets not classified as fair value through
wajar melalui laba rugi, nilai wajar tersebut profit or loss, the fair value is added/deducted with directly
ditambah/dikurangi biaya transaksi yang dapat diatribusikan attributable transaction costs to the issuance of financial
secara langsung dengan perolehan atau penerbitan aset assets.
keuangan.
Grup, pada pengakuan awal, dapat menetapkan aset keuangan The Group, upon initial recognition, may designate certain
tertentu sebagai nilai wajar melalui laba rugi (opsi nilai wajar). financial assets, at fair value through profit or loss (fair value
Opsi nilai wajar dapat digunakan hanya bila memenuhi ketetapan option). The fair value option is only applied when the following
sebagai berikut: conditions are met:
• Penetapan sebagai opsi nilai wajar mengurangi atau • The application of the fair value option reduces or eliminates
mengeliminasi ketidakkonsistenan pengukuran dan pengakuan an accounting mismatch that would otherwise arise; or
(accounting mismatch ) yang dapat timbul; atau
• Aset keuangan merupakan bagian dari portofolio instrumen • The financial assets are part of a portfolio of financial
keuangan yang risikonya dikelola dan dilaporkan kepada instruments, the risks of which are managed and reported to
manajemen kunci berdasarkan nilai wajar; atau key management on a fair value basis; or
• Aset keuangan terdiri dari kontrak utama dan derivatif melekat • The financial assets consist of a host contract and an
yang harus dipisahkan, tetapi tidak dapat mengukur derivatif embedded derivative that must be bifurcated, but are unable
melekat secara terpisah. to measure the embedded derivative separately.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok aset keuangan yang diukur pada Financial assets at fair value through other comprehensive
nilai wajar melalui penghasilan komprehensif lain dan aset income and financial assets and financial liabilities at fair value
keuangan dan liabilitas keuangan yang diukur pada nilai wajar through profit or loss are measured at fair value.
melalui laba rugi diukur pada nilai wajarnya.
Aset keuangan kelompok biaya perolehan diamortisasi dan Financial assets classified as amortized cost and other financial
liabilitas keuangan lainnya diukur pada biaya perolehan liabilities measured at amortized cost using the effective interest
diamortisasi dengan menggunakan metode suku bunga efektif. rate method.
23
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
(iv) Penghentian pengakuan (iv) Derecognition
Aset keuangan dihentikan pengakuannya jika: Financial assets are derecognized when:
• Hak kontraktual atas arus kas yang berasal dari aset • The contractual rights to receive cash flows from the financial
keuangan tersebut berakhir; atau assets have expired; or
• Grup telah mentransfer haknya untuk menerima arus kas yang • The Group has transferred its rights to receive cash flows
berasal dari aset tersebut atau menanggung liabilitas untuk from the asset or has assumed an obligation to pay the
membayarkan arus kas yang diterima tersebut secara penuh received cash flow in full without material delay to a third party
tanpa penundaan berarti kepada pihak ketiga dibawah under a ‘pass-through’ arrangement; and either (a) the Group
kesepakatan pelepasan, dan antara (a) Grup telah mentransfer has transferred substantially all the risks and rewards of the
secara substansial seluruh risiko dan manfaat atas aset, atau asset, or (b) the Group has neither transferred nor retained
(b) Grup tidak mentransfer maupun tidak memiliki secara substantially all the risks and rewards of the asset, but has
substansial seluruh risiko dan manfaat atas aset, tetapi telah transferred control of the asset.
mentransfer kendali atas aset.
Ketika Grup telah mentransfer hak untuk menerima arus kas dari When the Group has transferred its rights to receive cash flows
aset atau telah memasuki kesepakatan pelepasan dan tidak from an asset or has entered into a passthrough arrangement
mentransfer serta tidak mempertahankan secara substansial and has neither transferred nor retained substantially all the
seluruh risiko dan manfaat atas aset atau tidak mentransfer risks and rewards of the asset nor transferred control of the
kendali atas aset, aset diakui sebesar keterlibatan Grup yang asset, the asset is recognized to the extent of the Group
berkelanjutan atas aset tersebut. continuing involvement in the asset.
Pinjaman yang diberikan dihapusbukukan ketika tidak terdapat Loans are written off when there is no realistic prospect of
prospek yang realistis mengenai pengembalian pinjaman atau collection in the near future or the normal relationship between
hubungan normal antara Grup dan debitur telah berakhir. the Group and the borrowers have ceased to exist. When a loan
Pinjaman yang tidak dapat dilunasi tersebut dihapusbukukan is deemed uncollectible, it is written off against the related
dengan mendebit cadangan kerugian penurunan nilai. allowance for impairment losses.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas aset keuangan yang a. Interest income and expense on financial assets measured
diukur pada nilai wajar melalui penghasilan komprehensif at fair value through other comprehensive income as well
lain serta aset keuangan yang dicatat berdasarkan biaya as financial assets recorded at amortized cost are
perolehan diamortisasi, diakui pada laporan laba rugi recognized in the statement of profit or loss using the
dengan menggunakan metode suku bunga efektif. effective interest method.
Jumlah tercatat bruto aset keuangan adalah biaya The gross carrying amount of a financial asset is the
perolehan diamortisasi aset keuangan sebelum disesuaikan amortized cost of a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
Dalam menghitung pendapatan dan beban bunga, tingkat In calculating interest income and expenses, the effective
bunga efektif diterapkan pada jumlah tercatat bruto aset interest rate is applied to the gross carrying amount of an
(ketika aset tersebut bukan aset keuangan memburuk) atau asset (when the asset is not a deteriorated financial asset)
terhadap biaya perolehan diamortisasi dari liabilitas. or to the amortized cost of a liability.
24
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
(v) Pengakuan pendapatan dan beban (Lanjutan) (v) Income and expense recognition (Continued)
Untuk aset keuangan yang memburuk setelah pengakuan For financial assets that deteriorated after initial
awal, pendapatan bunga dihitung dengan menerapkan recognition, interest income is calculated by applying an
tingkat bunga efektif terhadap biaya perolehan diamortisasi effective interest rate to the amortized cost of the financial
dari aset keuangan tersebut. Jika aset tersebut tidak lagi assets. If the asset no longer deteriorates, the calculation
memburuk, maka perhitungan pendapatan bunga akan of interest income will be calculated by applying an
dihitung dengan menerapkan tingkat bunga efektif terhadap effective interest rate to the gross carrying amount of the
nilai tercatat bruto dari aset keuangan tersebut. financial asset.
Untuk aset keuangan yang telah memburuk pada saat For financial assets that have deteriorated at initial
pengakuan awal, pendapatan bunga dihitung dengan recognition, interest income is calculated by applying the
menerapkan tingkat bunga efektif terhadap biaya perolehan effective interest rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. Jika aset tersebut assets. If the asset no longer deteriorates, the calculation
tidak lagi memburuk, maka perhitungan pendapatan bunga of interest income will still be calculated by applying the
akan tetap dihitung dengan menerapkan tingkat bunga effective interest rate to the amortized cost of the financial
efektif terhadap biaya perolehan diamortisasi dari aset asset.
keuangan tersebut.
b. Keuntungan dan kerugian yang timbul dari perubahan nilai b. Gains and losses arising from changes in the fair value of
wajar atas aset keuangan yang dikasifikasikan dalam fair value through other comprehensive income financial
kelompok nilai wajar melalui penghasilan komprehensif lain assets other than foreign exchange gains or losses on debt
diakui secara langsung dalam laporan laba komprehensif instrument are recognized directly in other comprehensive
lain (merupakan bagian dari ekuitas) sampai aset keuangan income (as part of equity), until the financial asset is
tersebut dihentikan pengakuannya atau adanya penurunan derecognized or impaired, except gain or loss arising from
nilai, kecuali keuntungan atau kerugian akibat perubahan changes in exchanges rate for debt instrument.
nilai tukar untuk instrumen utang.
Pada saat aset keuangan dihentikan pengakuannya atau When a financial asset is derecognized or impaired, the
dilakukan penurunan nilai, keuntungan atau kerugian cumulative gains or losses previously recognized in equity
kumulatif yang sebelumnya diakui dalam ekuitas harus are recognized in profit or loss.
diakui pada laporan laba rugi.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Grup mereklasifikasi aset keuangan jika dan hanya jika, model The Group reclassifies financial assets if and only if, the
bisnis untuk pengelolaan aset keuangan berubah. business model for managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi biaya perolehan yang Reclassifications of financial assets from amortized cost
diamortisasi ke klasifikasi nilai wajar melalui laba rugi dicatat classifications to fair value through profit or loss are recorded at
sebesar nilai wajarnya. Selisih antara nilai tercatat dengan nilai fair value. The difference between the recorded value and fair
wajar diakui sebagai keuntungan atau kerugian pada laba rugi. value is recognized in profit or loss on the statement of profit or
loss and other comprehensive income.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
(vi) Reklasifikasi aset keuangan (Lanjutan) (vi) Reclassification of financial assets (Continued)
Reklasifikasi aset keuangan dari klasifikasi biaya perolehan yang Reclassifications of financial assets from amortized cost
diamortisasi ke klasifikasi nilai wajar melalui penghasilan classifications to fair value classifications through other
komprehensif lain dicatat sebesar nilai wajarnya. comprehensive are recorded at their fair values.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar melalui Reclassification of financial assets from fair value classifications
penghasilan komprehensif lain ke klasifikasi nilai wajar melalui through other comprehensive income to the amortized cost
laba rugi dicatat pada wajar. Keuntungan atau kerugian yang classification is recorded at carrying value. Unrealized gains or
belum direalisasi direklasifikasi ke laba rugi. losses is removed from equity and is adjusted against the fair
value.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar melalui Reclassification of financial assets from fair value classifications
penghasilan komprehensif lain ke klasifikasi biaya perolehan through other comprehensive income to the amortized cost
yang diamortisasi dicatat pada nilai tercatat. Keuntungan atau classification is recorded at carrying value. Unrealized gains or
kerugian yang belum direalisasi dihapus dari ekuitas dan losses is removed from equity and is adjusted against the fair
disesuaikan terhadap nilai wajar. value.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar melalui Reclassification of financial assets from fair value classification
laba rugi ke klasifikasi biaya perolehan yang diamortisasi dicatat through profit or loss to amortized cost classification is recorded
pada wajar. at fair value.
(vii) Cadangan kerugian penurunan nilai atas aset keuangan (vii) Allowance for impairment losses on financial assets
• Grup mengakui penyisihan kerugian kredit ekspektasian pada • The Group recognizes the allowance for expected credit
instrumen keuangan yang tidak diukur pada nilai wajar melalui losses on financial instruments that are not measured at fair
laba rugi; value through profit or loss;
• Tidak ada penyisihan kerugian kredit ekspektasian pada • There is no allowance for expected credit losses on
investasi instrumen ekuitas; investment in equity instruments;
• Grup mengukur cadangan kerugian sejumlah kerugian kredit • The Group measure the allowance for losses for the lifetime
ekspektasian sepanjang umurnya, kecuali untuk hal berikut, of an expected credit losses, except for the following, which
diukur sejumlah kerugian kredit ekspektasian 12 bulan; are measured according to 12 months expected credit losses;
• Instrumen utang yang memiliki risiko kredit rendah pada • Debt instruments that have low credit risk at the reporting
tanggal pelaporan; dan date; and
• Instrumen keuangan lainnya yang risiko kreditnya tidak • Credit risk has not increased materially since initial
meningkat secara material. recognition.
Grup menganggap instrumen utang memiliki risiko kredit yang The Group considers debt instruments to have low credit risk
rendah ketika peringkat risiko kreditnya setara dengan definisi when the credit risk rating is at par with the globally understood
investment grade yang dipahami secara global. definition of investment grade.
Kerugian kredit ekspektasian 12 bulan adalah bagian dari The 12-months expected credit loss is part of the expected
kerugian kredit ekspektasian sepanjang umurnya yang credit loss throughout its lifetime that represents an expected
merepresentasikan kerugian kredit ekspektasian yang timbul dari credit loss arising from a default on financial instruments that
peristiwa gagal bayar instrumen keuangan yang mungkin terjadi might occur 12 months after reporting date.
dalam 12 bulan setelah tanggal pelaporan.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah estimasi probabilitas Expected Credit Loss is an estimate of the weighted probability
tertimbang dari kerugian kredit yang diukur sebagai berikut: of a credit loss measured as follows:
• Aset keuangan yang tidak memburuk pada tanggal pelaporan, • Financial assets that do not deteriorate at the reporting date,
kerugian kredit ekspektasian diukur sebesar selisih antara nilai the expected credit loss is measured at the difference
kini dari seluruh kekurangan kas (yaitu selisih antara arus kas between the present value of all cash shortages (i.e. the
yang terutang kepada Grup sesuai dengan kontrak dan arus difference between the cash flows owed to the Group in
kas yang diperkirakan akan diterima oleh Grup); accordance with the contract and the cash flows expected to
be received by the Group);
• Aset keuangan yang memburuk pada tanggal pelaporan, • Financial assets that deteriorate at the reporting date, the
kerugian kredit ekspektasian diukur sebesar selisih antara expected credit loss is measured at the difference between
jumlah tercatat bruto dan nilai kini arus kas masa depan yang the gross carrying amount and the present value of estimated
diestimasi; future cash flows;
• Komitmen pinjaman yang belum ditarik, kerugian kredit • For undisbursed loan commitments, expected credit losses
ekspektasian diukur sebesar selisih antara nilai kini jumlah are measured at the difference between the present value of
arus kas jika komitmen ditarik dan arus kas yang diperkirakan the amount of cash flow if the commitments is withdrawn and
akan diterima oleh Grup; the cash flow expected to be received by the Group;
• Kontrak jaminan keuangan, kerugian kredit ekspektasian • For financial guarantee contracts, expected credit losses are
diukur sebesar selisih antara pembayaran yang diperkirakan measured at the difference between the estimated payments
untuk mengganti pemegang atas kerugian kredit yang terjadi to replace the holder for the credit losses incurred less the
dikurangi jumlah yang diperkirakan dapat dipulihkan. amount estimated to be recoverable.
Penyisihan kerugian kredit ekspektasian disajikan dalam laporan Allowance for expected credit losses is presented in the
posisi keuangan sebagai berikut: statement of financial positions as follows:
• Aset keuangan yang diukur pada biaya perolehan diamortisasi, • For financial assets measured at amortized cost, allowance
penyisihan kerugian kredit ekspektasian disajikan sebagai for expected credit losses is presented as a deduction from
pengurang dari jumlah tercatat bruto aset; the gross carrying amount of the asset;
• Komitmen pinjaman dan kontrak jaminan keuangan, • For loan commitments and financial guarantee contracts,
penyisihan kerugian kredit ekspektasian disajikan sebagai allowance for expected credit losses is presented as a
provisi; provision;
• Instrumen utang yang diukur pada nilai wajar melalui • For debt instruments measured at fair value through other
penghasilan komprehensif lain, penyisihan kerugian kredit comprehensive income, allowance for expected credit losses
ekspektasian tidak diakui dalam laporan posisi keuangan are not recognized in the statement of financial position
karena jumlah tercatat dari aset-aset ini adalah nilai wajarnya. because the carrying amounts of these assets are at their fair
Namun demikian penyisihan kerugian kredit ekspektasian values. However, allowance for expected credit losses is
diungkapkan dan diakui dalam penghasilan komprehensif lain. disclosed and recognized in other comprehensive income.
27
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
v. Aset Keuangan (Lanjutan) v. Financial Assets (Continued)
(vii) Cadangan kerugian penurunan nilai atas aset keuangan (Lanjutan) (vii) Allowance for impairment losses on financial assets (Continued)
Penerimaan Kembali Atas Aset Keuangan Yang Telah Recoveries of Written-off Financial Assets
Dihapusbukukan
Penerimaan kembali atas aset keuangan yang telah The recoveries of written-off financial assets in the current year
dihapusbukukan pada tahun berjalan dikreditkan dengan are credited by adjusting the allowance for impairment losses
menyesuaikan akun cadangan kerugian penurunan nilai. accounts. Recoveries of written-off financial assets from
Penerimaan kembali atas aset keuangan yang telah previous years are recorded as operational income other than
dihapusbukukan pada tahun sebelumnya dicatat sebagai interest income.
pendapatan operasional selain pendapatan bunga.
Pada setiap tanggal laporan posisi keuangan, Grup At each statement of financial position date, the Group
mengevaluasi apakah terdapat bukti obyektif bahwa aset assesses whether there is objective evidence that financial
keuangan yang tidak dicatat pada nilai wajar melalui laporan laba assets not carried at fair value through profit or loss are
rugi telah mengalami penurunan nilai. Aset keuangan mengalami impaired. Financial assets are impaired when objective evidence
penurunan nilai jika bukti obyektif menunjukkan bahwa peristiwa demonstrates that loss event has occurred after the initial
yang merugikan telah terjadi setelah pengakuan awal aset recognition of the asset, and that the loss event has an impact
keuangan, dan peristiwa tersebut berdampak pada arus kas on the future cash flows on the asset that can be estimated
masa datang atas aset keuangan yang dapat diestimasi secara reliably.
handal.
w. Liabilitas Keuangan w. Financial Liabilities
(i) Klasifikasi (i) Classification
Grup mengklasifikasikan liabilitas keuangannya berdasarkan The Group classifies its financial liabilities according to the
kategori sebagai berikut pada saat pengakuan awal: following categories at initial recognition:
• Liabilitas keuangan yang diukur pada nilai wajar melalui • Financial liabilities at fair value through profit or loss, which
laporan laba rugi, yang memiliki 2 (dua) sub-klasifikasi, yaitu has 2 (two) sub-classifications, i.e. those designated as such
liabilitas keuangan yang ditetapkan demikian pada saat upon initial recognition and those classified as held for
pengakuan awal dan liabilitas keuangan yang telah trading;
diklasifikasikan dalam kelompok diperdagangkan;
• Liabilitas keuangan lain. • Other financial liabilities.
Liabilitas keuangan lainnya merupakan liabilitas keuangan Other financial liabilities pertain to financial liabilities that are
yang tidak dimiliki untuk dijual atau ditentukan sebagai nilai not held for trading nor designated as at fair value through
wajar melalui laba rugi saat pengakuan liabilitas. profit or loss upon recognition of the liability.
(ii) Penghentian Pengakuan Liabilitas Keuangan (ii) Derecognition of Financial Liabilities
Grup menghentikan pengakuan liabilitas keuangan, jika dan The Group derecognizes financial liabilities when, and only
hanya jika, liabilitas Grup telah dilepaskan, dibatalkan atau when, the Entity and its Subsidiaries’s obligations are
kadaluarsa. Selisih antara jumlah tercatat liabilitas keuangan discharged, cancelled or they expired. The difference between
yang dihentikan pengakuannya dan imbalan yang dibayarkan the carrying amount of the financial liability derecognized and
dan utang diakui dalam laba rugi konsolidasian. the consideration paid and payable is recognized in
consolidated profit or loss.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICY INFORMATION (Continued)
x. Saling hapus antar Aset Keuangan dan Liabilitas Keuangan x. Netting of Financial Assets and Financial Liabilities
Aset dan liabilitas keuangan Grup saling hapus dan nilai bersihnya The Group only off sets financial assets and liabilities and presents
disajikan dalam laporan posisi keuangan jika dan hanya jika: the net amount in the statement of financial position where it:
• Saat ini memiliki hak yang berkekuatan hukum untuk melakukan • Currently has a legal enforceable right to set off the recognized
saling hapus atas jumlah yang telah diakui tersebut; dan amount; and
• Berniat untuk menyelesaikan secara neto atau untuk • Intends either to settle on a net basis, or to realize the asset and
merealisasikan aset dan menyelesaikan liabilitasnya secara settle the liability simultaneously.
simultan.
y. Penggunaan Estimasi y. Use of Estimates
Penyusunan laporan keuangan konsolidasian sesuai dengan Standar The preparation of consolidated financial statements in conformity
Akuntansi Keuangan di Indonesia mengharuskan manajemen untuk with the Indonesian Financial Accounting Standards requires
membuat estimasi dan asumsi yang mempengaruhi jumlah aset, management to make estimation and assumptions that affect the
liabilitas, pendapatan dan beban. Realisasi mungkin berbeda dengan reported amounts of assets, liabilities, revenues, and expenses. Due
jumlah yang diestimasi. Revisi estimasi akuntansi diakui dalam to inherent uncertainty in making estimates, actual results reported in
periode yang sama pada saat terjadinya revisi estimasi atau pada future periods might be based on amounts, which differ from those
periode masa depan yang terkena dampak. estimates. Any differences on the estimates and actual results is
charged or credited to current operations.
3. ESTIMASI DAN PENILAIAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING ESTIMATES AND JUDGEMENT
Dalam penerapan kebijakan akuntansi Grup, seperti yang diungkapkan In applying the Group accounting policies, as described in Note 2 to the
dalam Catatan 2 pada laporan keuangan konsolidasi, manajemen harus consolidated financial statements, management must make judgements,
membuat pertimbangan, estimasi dan asumsi atas nilai tercatat aset dan estimates and assumptions in the carrying value of assets and liabilities
liabilitas yang tidak tersedia oleh sumber-sumber lain. Estimasi dan asumsi that are not available by other sources. Estimates and assumptions are
tersebut, berdasarkan pengalaman historis dan faktor lain yang relevan based on historical experience and other factors that are considered to be
dipertimbangkan. Realisasi dapat berbeda dengan jumlah yang diestimasi. relevant. Actual results may differ from these estimates.
a. Pertimbangan Material Kebijakan Akuntansi a. Material Judgments in Applying the Accounting Policies
Pada saat proses penerapan kebijakan akuntansi Grup yang In the process of applying the Group’s accounting policies described
dijelaskan pada Catatan 2, manajemen tidak melakukan pertimbangan in Note 2, management has not made any critical judgment that has
kritis yang mempunyai dampak material pada jumlah yang diakui di material impact on the amounts recognized in financial statements,
laporan keuangan, selain yang berkaitan dengan estimasi yang apart from those involving estimates which are described below.
dijelaskan di bawah ini.
b. Estimasi dan Asumsi Akuntansi yang Material b. Material Accounting Estimates and Assumptions
Grup mendasarkan asumsi dan estimasi pada parameter yang The Group based on assumptions and estimates of parameters
tersedia pada saat laporan keuangan disusun. Asumsi dan situasi available at time the financial statements are prepared. And
mengenai perkembangan masa depan, mungkin berubah akibat assumptions about the future development of the situation, may
perubahan pasar atau situasi diluar kendali Entitas. Perubahan change due to market changes are refflected in the related
tersebut tercermin dalam asumsi terkait pada saat terjadinya. assumptions at the time of accurance. With respect to the inherent
Sehubungan dengan adanya ketidakpastian yang melekat dalam uncertainty in making estimates, actual results reported in future
membuat estimasi, hasil aktual yang dilaporkan di masa mendatang periods may differ from the reported estimates.
dapat berbeda dengan hasil estimasi yang dilaporkan tersebut.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
3. ESTIMASI DAN PENILAIAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING ESTIMATES AND JUDGEMENT
(Lanjutan) (Continued)
b. Estimasi dan Asumsi Akuntansi yang Material (Lanjutan) b. Material Accounting Estimates and Assumptions (Continued)
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key sources of
ketidakpastian lain pada akhir periode pelaporan yang memiliki risiko estimation uncertainty at the end of reporting period that have a
material bagi penyesuaian yang material terhadap nilai tercatat aset material risk of causing a material adjustment to the carrying amounts
dan liabilitas untuk periode berikutnya, diungkapkan di bawah ini. of assets and liabilities within the next financial period are disclosed
below.
Estimasi Masa Manfaat dan Penyusutan Aset Tetap Useful Lives and Depreciation of Fixed Assets
Biaya perolehan aset tetap disusutkan dengan menggunakan metode The costs of fixed assets are depreciated on a straight-line method
garis lurus berdasarkan taksiran masa manfaat ekonomisnya. over the shorter of their estimated useful lives or mine life permits.
Manajemen mengestimasi masa manfaat ekonomis aset tetap antara Management properly estimates the useful lives of these fixed assets
5 sampai dengan 20 tahun, yang merupakan umur yang secara umum to be within 5 to 20 years. These are common life expectancies
diharapkan dalam industri yang sama dan pengalaman aset yang applied in the similiar industries and experience with similiar assets.
sejenis. Perubahan tingkat pemakaian dan perkembangan teknologi Changes in the expected level of usage and technological
dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset, dan development could impact the economic useful lives and the residual
karenanya biaya penyusutan masa depan mungkin direvisi. values of these assets, and therefore future depreciation charges
could be revised.
Liabilitas Imbalan Pascakerja Post-Employment Benefits Obligation
Penentuan liabilitas dan beban imbalan pascakerja karyawan The determination of the obligations and cost for provision for post-
bergantung pada pemilihan asumsi yang digunakan oleh aktuaris employment benefits is dependent on its selection of certain
independen dalam menghitung jumlah-jumlah tersebut. Asumsi assumptions used by the independent actuaries in calculating such
tersebut termasuk, antara lain, tingkat diskonto, tingkat kenaikan gaji amounts. Those assumptions include, among others, discount rates,
tahunan, tingkat pengunduran diri karyawan tahunan, tingkat annual salary increase rate, annual employee turn-over rate, disability
kecacatan, umur pensiun dan tingkat kematian. Sementara rate, retirement age and mortality rate. While the management
manajemen berkeyakinan bahwa asumsi tersebut adalah wajar dan believes that its assumptions are reasonable and appropriate,
sesuai, perbedaan material pada hasil aktual atau perubahan material material differences in the actual results or material changes in the
dalam asumsi yang ditetapkan manajemen dapat mempengaruhi assumptions may materially affect its estimated liabilities for post-
secara material liabilitas diestimasi atas pensiun dan imbalan kerja employment benefits and net employee benefits expense.
dan beban imbalan kerja neto.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua perbedaan temporer antara Deferred tax assets are recognized for all deductible temporary
nilai tercatat aset dan liabilitas pada laporan keuangan dengan dasar differences to the extent that it is probable that taxable profit will be
pengenaan pajak jika besar kemungkinan bahwa jumlah laba kena available against which the deductible temporary differences can be
pajak akan memadai untuk dikompensasi dengan perbedaan temporer utilized. material management estimates are required to determine
yang dapat digunakan. Estimasi manajemen diperlukan untuk the amount of deferred tax assets that can be recognized, based
menentukan total aset pajak tangguhan yang dapat diakui, upon the likely timing and the level of future taxable profits, together
berdasarkan kemungkinan terjadi dan besaran laba kena pajak di with future tax planning strategies .
masa mendatang serta strategi perencanaan pajak masa depan.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
3. ESTIMASI DAN PENILAIAN AKUNTANSI YANG MATERIAL 3. MATERIAL ACCOUNTING ESTIMATES AND JUDGEMENT
(Lanjutan) (Continued)
b. Estimasi dan Asumsi Akuntansi yang Material (Lanjutan) b. Material Accounting Estimates and Assumptions (Continued)
Estimasi Cadangan untuk Kerugian Penurunan Nilai Piutang Estimating Allowance for Impairment Loss on Receivables
Tingkat provisi yang spesifik dievaluasi oleh manajemen dengan The level of a specific provision is evaluated by management on the
dasar faktor-faktor yang mempengaruhi tingkat tertagihnya piutang basis of factors that affect the collectibility of the accounts. In these
tersebut. Dalam kasus ini, Grup menggunakan pertimbangan cases, the Group uses judgement based on the best available facts
berdasarkan fakta dan kondisi terbaik yang tersedia meliputi tetapi and circumstances, including but not limited to, customers a third-
tidak terbatas pada jangka waktu hubungan Grup dengan pelanggan party credit reports and known market factors, to record specific
dan status kredit pelanggan berdasarkan laporan dari pihak ketiga dan reserves for customers against receivables to amounts that it expects
faktor-faktor pasar yang telah diketahui, untuk mencatat pencadangan to collect.
spesifik untuk pelanggan terhadap jumlah jatuh tempo untuk
mengurangi piutang Grup menjadi jumlah yang diharapkan tertagih.
Grup mengakui provisi penurunan nilai secara kolektif terhadap risiko Group recognises a collective impairment provision against credit
kredit debitur yang dikelompokkan berdasarkan karakteristik kredit exposure of its debtors which are grouped based on common credit
yang sama, dan meskipun tidak secara spesifik diidentifikasi characteristics, and although not specifically identified as requiring a
membutuhkan provisi khusus, memiliki risiko gagal bayar lebih tinggi specific provision, have a greater risk of default than when the
daripada ketika piutang pada awalnya diberikan kepada debitur. receivables were originally granted to the debtors.
Grup menerapkan pendekatan yang disederhanakan untuk mengukur Group applies simplified approach to measuring expected credit
kerugian kredit ekspektasian untuk seluruh piutang usaha. Dalam losses for all trade receivables. In determining expected credit losses,
penentuan kerugian kredit ekspektasian, manajemen diharuskan management is required to exercise judgement in defining what is
untuk menggunakan pertimbangan dalam mendefinisikan hal apa considered to be a material increase in credit risk and in making
yang dianggap sebagai kenaikan risiko kredit yang material dan dalam assumptions and estimates to incorporate relevant information about
pembuatan asumsi dan estimasi, untuk menghubungkan informasi past events, current conditions and forecasts of economic conditions.
yang relevan tentang kejadian masa lalu, kondisi terkini dan perkiraan
atas kondisi ekonomi.
Penyisihan atas Penurunan Nilai Persediaan Provision for Inventory Losses
Penyisihan penurunan nilai persediaan diestimasi berdasarkan fakta Allowance for inventory losses is estimated based on available facts
dan situasi yang tersedia, termasuk namun tidak terbatas pada kondisi and circumstances, including but not limited to, the inventories own
fisik persediaan yang dimiliki, harga jual pasar, estimasi biaya physical conditions, their market selling prices, estimated costs of
penyelesaian dan estimasi biaya yang diperlukan untuk menjual completion and estimated costs to be incurred to sell them. The
persediaan tersebut. Penyisihan dievaluasi kembali dan disesuaikan allowance is re-evaluated and adjusted as additional information
jika terdapat tambahan informasi yang mempengaruhi jumlah yang received affects the amount estimated.
diestimasi.
31
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Kas Cash on hand
Rupiah 4,216,226,768 4,158,370,333 Rupiah
Bank: Cash in banks:
Rupiah Rupiah
PT Bank Negara Indonesia (Persero) Tbk 9,309,582,206 7,132,190,455 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 3,730,901,972 11,204,455,609 PT Bank Central Asia Tbk
PT Bank Muamalat Indonesia Tbk 435,673,691 338,052,889 PT Bank Muamalat Indonesia Tbk
PT Bank Mega Tbk 342,129,295 517,490,470 PT Bank Mega Tbk
PT Bank CIMB Niaga Tbk 201,566,675 863,578,599 PT Bank CIMB Niaga Tbk
PT Bank Woori Saudara Indonesia Tbk 110,156,345 629,761 PT Bank Woori Saudara Indonesia Tbk
PT Bank Permata Tbk 93,793,998 95,093,998 PT Bank Permata Tbk
PT Bank OCBC NISP Tbk 89,586,628 275,893,748 PT Bank OCBC NISP Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 70,728,168 378,129,184 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 61,957,610 458,172,996 PT Bank Mandiri (Persero) Tbk
PT Bank Nationalnobu Tbk 23,951,395 3,925,100 PT Bank Nationalnobu Tbk
PT Bank Resona Perdania 16,505,904 23,024,362 PT Bank Resona Perdania
PT Bank Mestika Dharma Tbk 11,803,426 12,443,774 PT Bank Mestika Dharma Tbk
PT Bank Danamon Indonesia Tbk 1,579,491 43,452,850 PT Bank Danamon Indonesia Tbk
PT Bank UOB Indonesia Tbk 1,490,357 3,835,385 PT Bank UOB Indonesia Tbk
PT Bank Kosipa 1,415,426 5,510,565 PT Bank Kosipa
PT Maybank Indonesia Tbk - 3,973,268 PT Maybank Indonesia Tbk
PT Bank Bukopin Tbk - 2,134,556 PT Bank Bukopin Tbk
Dolar AS US Dollar
PT Bank Muamalat Indonesia Tbk 2,822,538,100 283,973,023 PT Bank Muamalat Indonesia Tbk
PT Bank Central Asia Tbk 1,646,662,353 2,224,072,128 PT Bank Central Asia Tbk
PT Bank Woori Saudara Indonesia Tbk 780,167,996 489,066,250 PT Bank Woori Saudara Indonesia Tbk
PT Bank Negara Indonesia (Persero) Tbk 524,653,962 513,581,283 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 54,160,878 56,211,425 PT Bank Mandiri (Persero) Tbk
PT Bank Resona Perdania 8,370,418 172,697,271 PT Bank Resona Perdania
PT Bank Rakyat Indonesia (Persero) Tbk 7,438,528 9,478,242 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Panin Tbk - 1,035,797,470 PT Bank Panin Tbk
PT Maybank Indonesia Tbk - 1,446,937 PT Maybank Indonesia Tbk
Total bank 20,346,814,822 26,148,311,598 Total cash in bank
Total 24,563,041,590 30,306,681,931 Total
Seluruh kas dan setara kas Grup ditempatkan pada pihak ketiga. The Group placed all of their cash and cash equivalents with third parties.
32
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
5. PIUTANG USAHA 5. ACCOUNTS RECEIVABLE
a. Berdasarkan Nama Debitur a. By Debtors :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
PT Uomo Donna Indonesia 29,048,604,894 26,150,508,927 PT Uomo Donna Indonesia
CV Putra Jaya Perkasa 26,551,839,168 23,715,579,926 CV Putra Jaya Perkasa
CV Mitra Garmindo 21,388,733,617 18,229,049,706 CV Mitra Garmindo
PT Taitat Putra Rejeki 7,960,023,827 8,081,505,516 PT Taitat Putra Rejeki
PT Putra Rejeki Garmindo 3,417,099,825 2,758,342,616 PT Putra Rejeki Garmindo
PT Ricky Tanaka Shisyu 3,352,043,626 3,286,676,471 PT Ricky Tanaka Shisyu
PT Prima Karya Garmindo 2,853,055,347 1,171,633,335 PT Prima Karya Garmindo
PT Rajawali Mas Elastik 2,639,369,214 1,855,317,436 PT Rajawali Mas Elastik
CV RR Lifestyle 2,628,218,508 2,672,902,642 CV RR Lifestyle
PT Sekanskeen Ricky Indonesia 2,050,079,323 2,050,079,323 PT Sekanskeen Ricky Indonesia
PT Lancar Putra Abadi 1,705,810,258 557,126,715 PT Lancar Putra Abadi
CV Kawan Sejati 710,541,964 77,684,000 CV Kawan Sejati
CV Mahkota Tunas Abadi 551,751,034 1,513,105,024 CV Mahkota Tunas Abadi
Toyo Knit Co., Ltd 319,043,523 5,483,827 Toyo Knit Co., Ltd
PT Ricky Global Solution 72,380,120 35,017,146 PT Ricky Global Solution
PT Ricky Multi Karya 32,514,830 5,388,040 PT Ricky Multi Karya
Gunze Limited Apparel Company - 1,193,576,044 Gunze Limited Apparel Company
PT Gunze Socks Indonesia - 278,221,410 PT Gunze Socks Indonesia
105,281,109,078 93,637,198,104
Pihak ketiga: Third parties:
Pelanggan dalam negeri 362,785,294,776 345,327,776,369 Local customer
Pelanggan luar negeri 4,628,575,995 8,729,095,682 Foreign customer
367,413,870,771 354,056,872,051
Dikurangi: Less:
cadangan kerugian kredit ekspektasian (31,940,811,952) (21,734,979,072) allowance for expected credit loss
335,473,058,819 332,321,892,979
Total, neto 440,754,167,897 425,959,091,083 Total, net
b. Berdasarkan Analisis Umur Piutang Usaha: b. By Aging Analysis of Accounts Receivable :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Belum jatuh tempo 226,350,499,600 214,354,136,674 Not yet due
Telah jatuh tempo: Past due :
< 30 hari 78,908,733,011 74,726,644,608 < 30 days
31 - 60 hari 70,860,241,541 67,104,715,593 31 – 60 days
61 - 90 hari 18,141,346,626 17,179,872,370 61 – 90 days
91 - 180 hari 11,016,747,305 10,432,870,092 91 – 180 days
181 - 360 hari 22,033,494,609 20,865,740,182 181 – 360 days
> 360 hari 45,383,917,157 43,030,090,636 > 360 days
472,694,979,849 447,694,070,155
Dikurangi: Less:
cadangan kerugian kredit ekspektasian (31,940,811,952) (21,734,979,072) allowance for expected credit loss
Total, neto 440,754,167,897 425,959,091,083 Total, net
33
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
5. PIUTANG USAHA (Lanjutan) 5. ACCOUNTS RECEIVABLE (Continued)
c. Berdasarkan Mata Uang: c. By Currency :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rupiah 467,747,360,331 437,765,914,602 Rupiah
Dolar AS 4,947,619,518 9,928,155,553 US Dollar
472,694,979,849 447,694,070,155
Dikurangi: Less:
cadangan kerugian kredit ekspektasian (31,940,811,952) (21,734,979,072) allowance for expected credit loss
Total, neto 440,754,167,897 425,959,091,083 Total, net
Mutasi cadangan kerugian kredit ekspektasian adalah sebagai berikut: The movement of allowance for expected credit loss is as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Saldo awal 21,734,979,072 19,872,213,320 Beginning balance
Penambahan (Catatan 36) 10,205,832,880 1,862,765,752 Additional (Note 36)
Saldo akhir 31,940,811,952 21,734,979,072 Ending balance
Manajemen berpendapat bahwa cadangan kerugian kredit ekspektasian The management believes that the allowance for expected credit loss as of
pada tanggal 31 Desember 2023 sebesar Rp 31.940.811.952 December 31, 2023 amounting to Rp 31,940,811,952
(2022: Rp 21.734.979.072) adalah cukup untuk menutupi kemungkinan (2022: Rp 21,734,979,072) is adequate to cover possible losses that may
kerugian atas menurunnya nilai piutang. arise from impairment of receivables.
Manajemen juga berpendapat bahwa tidak terdapat risiko yang The management also believes that there are no material concentrations
terkonsentrasi secara material atas piutang kepada pihak ketiga. of credit risk in third party receivables.
Piutang usaha yang dijaminkan adalah sebagai berikut: Accounts receivable are used as guarantee for bank loans:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
Rupiah Rupiah
PT Bank Negara Indonesia (Persero) Tbk Rp 214,959,000,000 Rp 214,959,000,000 PT Bank Negara Indonesia (Persero) Tbk
Entitas Anak: Subsidiaries:
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
Rupiah Rp 50,000,000,000 Rp 50,000,000,000 Rupiah
Dolar AS US$ 7,462,000 US$ 7,462,000 US Dollar
34
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
PT Lancar Putra Abadi 8,320,463,551 8,310,844,357 PT Lancar Putra Abadi
PT Uomo Donna Indonesia 4,828,944,000 3,630,006,961 PT Uomo Donna Indonesia
PT Prayasa Mina Tirta 2,802,000,000 685,000,000 PT Prayasa Mina Tirta
Kobaori Co., Ltd 2,697,459,616 2,697,459,616 Kobaori Co., Ltd
CV Mitra Garmindo 2,330,000,000 2,200,000,000 CV Mitra Garmindo
PT Taitat Putra Rejeki 1,900,276,593 1,400,276,593 PT Taitat Putra Rejeki
CV Mahkota Tunas Abadi 1,580,000,000 1,280,000,000 CV Mahkota Tunas Abadi
PT Ricky Griya Indah 1,313,325,000 1,313,325,000 PT Ricky Griya Indah
PT Putera Rejeki Garmindo 996,946,000 996,946,000 PT Putera Rejeki Garmindo
PT Rajawali Mas Elastic 380,000,000 400,000,000 PT Rajawali Mas Elastic
PT Prima Karya Garmindo 270,000,000 270,000,000 PT Prima Karya Garmindo
PT Ricky Multi Karya 150,000,000 - PT Ricky Multi Karya
CV Kawan Sejati 60,768,000 60,768,000 CV Kawan Sejati
PT Mina Sukses Makmur - 700,000,000 PT Mina Sukses Makmur
27,630,182,760 23,944,626,527
Pihak ketiga: Third parties:
Piutang karyawan 1,811,569,084 1,548,824,934 Employees receivables
Lain-lain 5,663,076,380 5,592,349,400 Others
7,474,645,464 7,141,174,334
Dikurangi: cadangan kerugian kredit ekspektasian (146,464,758) (104,000,000) Less: allowance for expected credit loss
7,328,180,706 7,037,174,334
Total, neto 34,958,363,466 30,981,800,861 Total, net
Mutasi cadangan kerugian kredit ekspektasian adalah sebagai berikut: The movement of allowance for expected credit loss is as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Saldo awal 104,000,000 1,388,337,945 Beginning balance
Penambahan (penghapusbukuan) 42,464,758 (1,284,337,945) Additional (disposal)
Saldo akhir 146,464,758 104,000,000 Ending balance
Manajemen berpendapat bahwa penyisihan kerugian kredit ekpektasian Management believes that the allowance for impairment of others
pada tanggal 31 Desember 2023 sebesar Rp 146.464.758 receivable from third parties as at December 31, 2023 amounting to
(2022: Rp 104.000.000) adalah cukup untuk menutupi kemungkinan Rp 146,464,758 (2022: Rp 104,000,000) is adequate to cover possible
kerugian atas menurunnya nilai piutang lain-lain. losses that may arise from impairment of other receivables.
7. PERSEDIAAN 7. INVENTORIES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Bahan baku 325,314,604,012 313,584,384,817 Raw material
Barang jadi 257,601,306,724 264,383,825,925 Finished goods
Barang dalam proses 129,085,221,476 177,139,145,737 Work in process
Bahan pembantu dan suku cadang 54,703,813,850 56,672,810,868 Auxiliary and sparepart
Barang dalam perjalanan 2,902,798,749 4,654,395,645 Goods in transit
769,607,744,811 816,434,562,992
Penyisihan penurunan nilai persediaan (7,645,204,670) (6,452,057,399) Provision for impairment in inventory
Total, neto 761,962,540,141 809,982,505,593 Total, net
35
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
7. PERSEDIAAN (Lanjutan) 7. INVENTORIES (Continued)
Mutasi penyisihan penurunan nilai persediaan adalah sebagai berikut: The movement of provision for impairment in inventory is as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Saldo awal 6,452,057,399 5,964,511,372 Beginning balance
Penambahan (Catatan 36) 1,193,147,271 487,546,027 Additional (Note 36)
Saldo akhir 7,645,204,670 6,452,057,399 Ending balance
Manajemen berpendapat penyisihan penurunan nilai persediaan sebesar The management is of the opinion that the provision for impairment in
Rp 7.645.204.670 pada tanggal 31 Desember 2023 inventories of Rp 7,645,204,670 as of December 31, 2023
(2022: Rp 6.452.057.399) cukup untuk menutupi kerugian penurunan nilai (2022: Rp 6,452,057,399) is adequate to cover losses from provision for
persediaan. impairment of inventories.
Pada tanggal 31 Desember 2023, persediaan telah diasuransikan terhadap As of December 31, 2023, inventories were insured against losses by fire
risiko kebakaran dan risiko lainnya yang mungkin timbul dengan jumlah and other risks for Rp 652,036,016,520 (2022: Rp 423,051,908,895). The
pertanggungan sebesar Rp 652.036.016.520 (2022: Rp 423.051.908.895). management is of the opinion that the insurance coverage is adequate to
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk cover possible losses to the Group.
menutupi kemungkinan kerugian yang dialami Grup.
Persediaan yang dijaminkan atas pinjaman bank adalah sebagai berikut: Inventories are used as guarantee for bank loans are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rupiah Rupiah
Entitas: The Entity:
PT Bank Negara Indonesia (Persero) Tbk 393,368,000,000 393,368,000,000 PT Bank Negara Indonesia (Persero) Tbk
Entitas Anak: Subsidiaries:
PT Bank Danamon Indonesia Tbk 11,176,127,749 12,068,980,633 PT Bank Danamon Indonesia Tbk
PT Bank Muamalat Indonesia Tbk 10,000,000,000 10,000,000,000 PT Bank Muamalat Indonesia Tbk
8. UANG MUKA 8. ADVANCE PAYMENTS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Bahan baku 48,797,239,092 77,597,104,677 Raw materials
Mesin 10,905,836,146 10,905,836,145 Machineries
Tanah 3,178,899,385 3,178,899,385 Land
Total 62,881,974,623 91,681,840,207 Total
9. BEBAN DIBAYAR DI MUKA 9. PREPAID EXPENSES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Asuransi 1,684,334,306 237,955,853 Insurance
Sewa 648,681,526 4,218,455,079 Rent
Total 2,333,015,832 4,456,410,932 Total
36
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
10. ASET TIDAK LANCAR DIMILIKI UNTUK DIJUAL 10. NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Tanah 2,686,377,869 - Land
Pada tanggal 31 Desember 2023, Entitas mencatat aset tidak lancar yang dimiliki On December 31, 2023, the Entity recorded non-current assets held for sale
untuk dijual sebesar Rp 2.686.377.869 yang terdiri dari 4 (empat) bidang tanah amounting to Rp 2,686,377,869 consisting of 4 (four) land plots with Building Use
Hak Guna Bangunan seluas 53.390 M², yang terletak di Desa Tarikolot, Rights covering an area of 53,390 M², located in Tarikolot Village, Citeureup District,
Kecamatan Citeureup, Kabupaten Bogor, Jawa Barat. Tanah tersebut sudah Bogor Regency, West Java. The land was sold on March 1, 2024 (Note 44).
terjual pada tanggal 1 Maret 2024 (Catatan 44).
11. ASET TETAP 11. FIXED ASSETS
31 Des 2023/Dec 31, 2023
1 Jan 2023/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Des 2023/
Jan 1, 2023 Additions Deductions Reclassifications Dec 31, 2023
Harga perolehan Acquisition costs
Pemilikan langsung: Direct acquisition:
Tanah 67,306,958,094 - - (2,686,377,869) 64,620,580,225 Land
Bangunan dan prasarana 158,543,034,181 709,389,000 - - 159,252,423,181 Building and infrastructure
Mesin 370,323,911,683 495,846,080 1,831,296,000 - 368,988,461,763 Machineries
Peralatan kantor 25,657,133,473 752,378,433 - - 26,409,511,906 Office equipment
Peralatan pabrik 46,224,780,675 151,202,943 - - 46,375,983,618 Factory equipment
Peralatan restoran 1,619,970,392 - - - 1,619,970,392 Restaurant equipment
Kendaraan 57,635,489,279 146,000,000 5,535,126,394 413,000,000 52,659,362,885 Vehicles
Peralatan tambak 7,558,688,909 - - - 7,558,688,909 Pond equipment
Aset hak guna: Right-of-use assets:
Mesin 1,531,004,137 1,958,400,000 - - 3,489,404,137 Machineries
Kendaraan 15,825,980,066 837,678,234 - (413,000,000) 16,250,658,300 Vehicles
Bangunan dan prasarana 3,298,700,549 - 2,935,700,549 - 363,000,000 Building and infrastructure
755,525,651,438 5,050,894,690 10,302,122,943 (2,686,377,869) 747,588,045,316
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung: Direct acquisition:
Bangunan dan prasarana 96,558,265,174 6,881,116,602 - - 103,439,381,776 Building and infrastructure
Mesin 311,942,025,424 12,977,992,013 305,216,000 - 324,614,801,437 Machineries
Peralatan kantor 24,803,700,210 524,229,328 - - 25,327,929,538 Office equipment
Peralatan pabrik 40,897,246,784 2,961,615,711 - - 43,858,862,495 Factory equipment
Peralatan restoran 1,619,970,395 - - - 1,619,970,395 Restaurant equipment
Kendaraan 55,004,654,013 1,560,295,954 5,503,684,727 157,966,667 51,219,231,907 Vehicles
Peralatan tambak 5,808,452,049 673,571,480 - - 6,482,023,529 Pond equipment
Aset hak guna: Right-of-use assets:
Mesin 194,398,669 238,487,758 - - 432,886,427 Machineries
Kendaraan 1,215,835,263 3,079,271,561 - (157,966,667) 4,137,140,157 Vehicles
Bangunan dan prasarana 2,414,070,682 739,567,367 2,935,700,549 - 217,937,500 Building and infrastructure
540,458,618,663 29,636,147,774 8,744,601,276 - 561,350,165,161
Nilai tercatat 215,067,032,775 186,237,880,155 Carrying amount
37
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
11. ASET TETAP (Lanjutan) 11. FIXED ASSETS (Continued)
31 Des 2022/Dec 31, 2022
1 Jan 2022/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Des 2022/
Jan 1, 2022 Additions Deductions Reclassifications Dec 31, 2022
Harga perolehan Acquisition costs
Pemilikan langsung: Direct acquisition:
Tanah 67,306,958,094 - - - 67,306,958,094 Land
Bangunan dan prasarana 158,533,764,181 9,270,000 - - 158,543,034,181 Building and infrastructure
Mesin 357,887,226,573 1,548,356,940 2,811,671,830 13,700,000,000 370,323,911,683 Machineries
Peralatan kantor 25,319,319,517 337,813,956 - - 25,657,133,473 Office equipment
Peralatan pabrik 44,752,510,675 1,472,270,000 - - 46,224,780,675 Factory equipment
Peralatan restoran 1,619,970,392 - - - 1,619,970,392 Restaurant equipment
Kendaraan 53,621,230,733 134,000,000 5,594,241,454 9,474,500,000 57,635,489,279 Vehicles
Peralatan tambak 7,539,135,914 19,552,995 - - 7,558,688,909 Pond equipment
Aset hak guna: Right-of-use assets:
Mesin 16,220,802,938 - 989,798,801 (13,700,000,000) 1,531,004,137 Machineries
Kendaraan 10,566,735,637 14,733,744,429 - (9,474,500,000) 15,825,980,066 Vehicles
Bangunan dan prasarana 2,935,700,549 363,000,000 - - 3,298,700,549 Building and infrastructure
746,303,355,203 18,618,008,320 9,395,712,085 - 755,525,651,438
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung: Direct acquisition:
Bangunan dan prasarana 89,700,075,474 6,858,189,700 - - 96,558,265,174 Building and infrastructure
Mesin 286,286,765,744 14,394,052,975 1,725,251,628 12,986,458,333 311,942,025,424 Machineries
Peralatan kantor 24,122,865,724 680,834,486 - - 24,803,700,210 Office equipment
Peralatan pabrik 37,448,892,054 3,448,354,730 - - 40,897,246,784 Factory equipment
Peralatan restoran 1,564,255,547 55,714,848 - - 1,619,970,395 Restaurant equipment
Kendaraan 51,023,077,219 1,775,706,583 3,725,658,121 5,931,528,332 55,004,654,013 Vehicles
Peralatan tambak 4,363,257,987 1,445,194,062 - - 5,808,452,049 Pond equipment
Aset hak guna: Right-of-use assets:
Mesin 12,971,268,344 1,199,387,459 989,798,801 (12,986,458,333) 194,398,669 Machineries
Kendaraan 4,624,690,855 2,522,672,740 - (5,931,528,332) 1,215,835,263 Vehicles
Bangunan dan prasarana 1,559,865,822 854,204,860 - - 2,414,070,682 Building and infrastructure
513,665,014,770 33,234,312,443 6,440,708,550 - 540,458,618,663
Nilai tercatat 232,638,340,433 215,067,032,775 Carrying amount
Pengurangan aset tetap adalah sebagai berikut: The deductions of fixed assets are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Harga perolehan 7,366,422,394 8,405,913,284 Acquisition costs
Akumulasi penyusutan (5,808,900,727) (5,450,909,750) Accumulated depreciation
Nilai tercatat aset dijual 1,557,521,667 2,955,003,534 Carrying amount of sold assets
Harga jual 4,056,508,100 4,478,107,222 Selling price
Keuntungan penjualan aset tetap (Catatan 32) 2,498,986,433 1,523,103,688 Gain on sale of fixed assets (Note 32)
Pembebanan penyusutan sebagai berikut: Depreciation expenses were allocated to:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Harga pokok penjualan (Catatan 31) 18,887,328,223 21,847,267,474 Cost of goods sold (Note 31)
Beban penjualan (Catatan 33) 3,061,751,214 1,971,076,431 Selling expenses (Note 33)
Beban umum dan administrasi (Catatan 34) 7,687,068,337 9,415,968,538 General and administrative expenses (Note 34)
Total 29,636,147,774 33,234,312,443 Total
38
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
11. ASET TETAP (Lanjutan) 11. FIXED ASSETS (Continued)
Pada tahun 2023, aset tetap kecuali tanah telah diasuransikan terhadap In 2023, fixed assets, except for land, were insured against fire,
risiko kebakaran, gempa bumi dan pencurian dengan jumlah earthquake and thieft risks for Rp 607,132,478,343
pertanggungan sebesar Rp 607.132.478.343 (2022: Rp 743.488.969.979). (2022: Rp 743,488,969,979). Management is of the opinion that the
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk insurance coverage is adequate to cover possible losses on the assets
menutupi kemungkinan kerugian atas aset yang dipertanggungkan. insured.
Berdasarkan hasil penelaahan manajemen, tidak terdapat indikasi Based on the management’s review, there is no potential losses on decline
penurunan nilai aset tetap sehingga Grup tidak melakukan penyisihan in asset value, therefore, the Group did not provide provision for decline in
penurunan nilai untuk aset tetap. value of fixed assets.
Aset tetap yang dijaminkan atas pinjaman bank adalah sebagai berikut: Fixed assets which were used as guarantee for bank loans are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
Rupiah: Rupiah:
PT Bank Negara Indonesia (Persero) Tbk (Catatan 22) PT Bank Negara Indonesia (Persero) Tbk (Note 22)
- Tanah dan bangunan 1.258.068 M² 1.258.068 M² Land and building -
Rp 678,096,000,000 Rp 678,096,000,000
- Mesin Rp 118,053,000,000 Rp 118,053,000,000 Machinery -
PT Bank Panin Tbk (Catatan 16) PT Bank Panin Tbk (Note 16)
- Tanah 2.064 M² 2.064 M² Land -
Rp 136,426,000,000 Rp 136,426,000,000
PT BCA Finance (Catatan 16) PT BCA Finance (Note 16)
- Kendaraan Rp 4,700,000,000 Nil Vehicle -
Entitas Anak: Subsidiaries:
PT Bank Danamon Indonesia Tbk (Catatan 16) PT Bank Danamon Indonesia Tbk (Note 16)
- Tanah dan bangunan milik PT RPG Tbk 69 M² 69 M² Land and building owned PT RPG Tbk -
PT Bank Mestika Dharma Tbk (Catatan 22) PT Bank Mestika Dharma Tbk (Note 22)
- Tanah 64 M² 64 M² Land -
PT Bank Mestika Dharma Tbk (Catatan 22) PT Bank Mestika Dharma Tbk (Note 22)
- Tanah dan bangunan 64 M² 64 M² Tanah dan bangunan
PT Bank Mega Tbk (Catatan 16) PT Bank Mega Tbk (Note 16)
- Tanah dan bangunan 1.500 M² 1.500 M² Land and building -
PT Bank Muamalat Indonesia Tbk (Catatan 16) PT Bank Muamalat Indonesia Tbk (Note 16)
- Tanah dan bangunan 2.633 M² 2.633 M² Land and building -
- Mesin Rp 13,108,700,000 Rp 13,108,700,000 Machinery -
PT Bank Muamalat Indonesia Tbk (Catatan 16) PT Bank Muamalat Indonesia Tbk (Note 16)
- Tanah dan bangunan 5.071 M² 5.071 M² Land and building -
- Mesin (dalam Dolar AS) US$ 2,864,782 US$ 2,864,782 Machinery (in US Dollar) -
PT Bank Central Asia Tbk (Catatan 22) PT Bank Central Asia Tbk (Note 22)
- Tanah dan bangunan 2.223 M² 2.223 M² Land and building -
Rp 6,770,450,000 Rp 6,770,450,000
PT BCA Finance (Catatan 22) PT BCA Finance (Note 22)
- Kendaraan Rp 1,500,000,000 Rp 1,500,000,000 Vehicle -
PT BCA Finance (Catatan 22) PT BCA Finance (Note 22)
- Kendaraan Rp 730,000,000 Nil Vehicle -
39
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
12. ASET TAK BERWUJUD 12. INTANGIBLE ASSETS
31 Des 2023/Dec 31, 2023
1Jan 2023/ Penambahan/ Pengurangan/ 31 Des 2023/
Jan 1, 2023 Additions Deductions Dec 31, 2023
Harga perolehan Acquisition costs:
Piranti lunak komputer 1,441,997,764 - - 1,441,997,764 Computer software license
Franchise 2,564,630,200 - - 2,564,630,200 Franchise
4,006,627,964 - - 4,006,627,964
Akumulasi amortisasi: Accumulated amortization:
Piranti lunak komputer 1,415,821,625 25,238,834 - 1,441,060,459 Computer software license
Franchise 2,564,630,200 - - 2,564,630,200 Franchise
3,980,451,825 25,238,834 - 4,005,690,659
Nilai tercatat 26,176,139 937,305 Carrying amount
31 Des 2022/Dec 31, 2022
1Jan 2022/ Penambahan/ Pengurangan/ 31 Des 2022/
Jan 1, 2022 Additions Deductions Dec 31, 2022
Harga perolehan Acquisition cost:
Piranti lunak komputer 1,441,997,764 - - 1,441,997,764 Computer software license
Franchise 2,564,630,200 - - 2,564,630,200 Franchise
4,006,627,964 - - 4,006,627,964
Akumulasi amortisasi: Accumulated amortization:
Piranti lunak komputer 1,370,689,333 45,132,292 - 1,415,821,625 Computer software license
Franchise 2,564,630,158 42 - 2,564,630,200 Franchise
3,935,319,491 45,132,334 - 3,980,451,825
Nilai tercatat 71,308,473 26,176,139 Carrying amount
Beban amortisasi dialokasikan pada: Amortization expenses were allocated to:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Harga pokok penjualan (Catatan 31) 2,281,244 4,125,000 Cost of goods sold (Note 31)
Beban umum dan administrasi (Catatan 34) 22,957,590 41,007,334 General and administrative expenses (Note 34)
Total 25,238,834 45,132,334 Total
13. PROPERTI INVESTASI 13. INVESTMENT PROPERTY
31 Des 2023/Dec 31, 2023
1 Januari/ 31 Desember/
January 1 Penambahan/ Pengurangan/ December 31
2023 Additions Deductions 2023
Bangunan Building
Harga perolehan 1,431,000,000 - - 1,431,000,000 Acquisition cost
Akumulasi penyusutan 757,237,500 71,550,000 - 828,787,500 Accumulated depreciation
Nilai tercatat 673,762,500 602,212,500 Carrying amount
31 Des 2022/Dec 31, 2022
1 Januari/ 31 Desember/
January 1 Penambahan/ Pengurangan/ December 31
2022 Additions Deductions 2022
Bangunan Building
Harga perolehan 1,431,000,000 - - 1,431,000,000 Acquisition cost
Akumulasi penyusutan 685,687,500 71,550,000 - 757,237,500 Accumulated depreciation
Nilai tercatat 745,312,500 673,762,500 Carrying amount
40
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
13. PROPERTI INVESTASI (Lanjutan) 13. INVESTMENT PROPERTY (Continued)
Beban penyusutan dialokasikan pada: Depreciation expenses were allocated to:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Beban umum dan administrasi (Catatan 34) 71,550,000 71,550,000 General and administrative expenses (Note 34)
Properti investasi merupakan ruko yang dimiliki oleh PT Ricky Jaya Sakti Investment property represent office building owned by PT Ricky Jaya
(RJS), Entitas Anak, untuk tujuan kenaikan nilai. Nilai wajar properti Sakti (RJS), a Subsidiary, held for capital appreciation. The fair value of
investasi berdasarkan taksiran harga pasar oleh Manajemen PT RJS per investment property as of December 31, 2023 amounted to
31 Desember 2023 sebesar Rp 2.525.000.000 (2022: Rp 2.525.000.000). Rp 2,525,000,000 (2022: Rp 2,525,000,000) based on the current selling
price by PT RJS' Management.
14. BEBAN RENOVASI TANGGUHAN 14. DEFERRED COST OF RENOVATION
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Biaya perolehan 3,919,478,989 3,919,478,989 Acquisition cost
Akumulasi amortisasi (3,919,478,989) (2,466,319,967) Accumulated amortization
Nilai tercatat - 1,453,159,022 Carrying amount
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Beban amortisasi dialokasikan pada: Amortization expenses were allocated to:
Beban umum dan administrasi (Catatan 34) 1,453,159,022 391,947,899 General and administrative expenses (Note 34)
15. UANG JAMINAN 15. SECURITY DEPOSITS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Uang jaminan terdiri dari: Security deposits are consist of:
Perjanjian Kerjasama Penjualan 1,700,000,000 1,700,000,000 Sales Cooperation Agreement
Sewa gedung 1,382,563,196 1,382,563,196 Building rent
Garansi bank 797,038,034 1,275,000,000 Bank guarantee
Total 3,879,601,230 4,357,563,196 Total
Garansi Bank Bank Guarantee
Entitas melakukan Perjanjian Jual Beli Gas Komersil dan Industri dengan Entity entered into a Commercial and Industrial Gas Sale and Purchase
PT Perusahaan Gas Negara (Persero) Tbk. Berdasarkan perjanjian Agreement with PT Perusahaan Gas Negara (Persero) Tbk. Based on this
tersebut Entitas harus menyediakan Jaminan Pembayaran dalam bentuk agreement, the Entity must provide Payment Guarantee in the form of a
Bank Garansi yang berlaku efektif sejak tanggal 1 April 2023 sampai 1 April Bank Guarantee which is effective from April 1, 2023 to April 1, 2024. The
2024. Entitas mempunyai deposito berjangka pada PT Bank Central Asia Entity has a time deposit with PT Bank Central Asia Tbk amount of
Tbk sebesar US$ 47.883,22 (setara dengan Rp 738.167.720) dan US$ 47,883.22 (equivalent to Rp 738,167,720) and US$ 3,818.78
US$ 3.818,78 (setara dengan Rp 58.870.312) sebagai Bank Garansi atas (equivalent to Rp 58,870,312) as a Bank Guarantee for the agreement with
perjanjian tersebut dengan tingkat bunga masing-masing 1,250% p.a dan interest rates of 1.250% p.a. and 1.750% p.a. respectively.
1,750% p.a.
41
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
15. UANG JAMINAN (Lanjutan) 15. SECURITY DEPOSITS (Continued)
Entitas melakukan Perjanjian Novasi atas Perjanjian Jual Beli Gas The Entity entered into a Novation Agreement for the Commercial and
Komersial dan Industri dengan PT Perusahaan Gas Negara (Persero) Tbk Industrial Gas Sales and Purchase Agreement with PT Perusahaan Gas
yang berlaku efektif tanggal 1 April 2019 sampai 31 Maret 2023. Negara (Persero) Tbk which is effective from 1 April 2019 to 31 March
Berdasarkan perjanjian tersebut Entitas harus menyediakan Jaminan 2023. Based on this agreement the Entity must provide a Payment
Pembayaran dalam bentuk SBLC/Bank Garansi/Pledge Deposit / Surenty Guarantee in the form of SBLC/Bank Guarantee/Pledge Deposit /Surenty
Bond /Uang Tunai. Entitas mempunyai deposito berjangka pada PT Bank Bond/Cash. The Entity has time deposits with PT Bank Central Asia Tbk
Central Asia Tbk sebesar Rp 800.000.000 dan Rp 150.000.000 sebagai amount of Rp 800,000,000 and Rp 150,000,000 as Bank Guarantees for
Bank Garansi atas perjanjian tersebut dengan tingkat bunga masing- the agreement with interest rates of 5.5% p.a. and 6% p.a. respectively. In
masing 5,5% p.a dan 6% p.a. Pada tahun 2020, Entitas melakukan 2020, the Entity adjusted its payment guarantee as a Bank Guarantee by
penyesuaian jaminan pembayaran sebagai Bank Garansi dengan adding a time deposit with PT Bank Central Asia Tbk amount of
menambah deposito berjangka pada PT Bank Central Asia Tbk sejumlah Rp 325,000,000 with an interest rate of 4.25% p.a. The Entity has received
Rp 325.000.000 dengan tingkat bunga 4,25% p.a. Entitas telah menerima all deposit disbursement in April and May 2023.
seluruh pencairan deposito pada April dan Mei 2023.
16. PINJAMAN JANGKA PENDEK 16. SHORT-TERM LOANS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
PT Bank Negara Indonesia (Persero) Tbk (Catatan 22) PT Bank Negara Indonesia (Persero) Tbk (Note 22)
Kredit Modal Kerja Working Capital Facility
Dolar AS [US$ 9.000.000] 138,744,000,000 - US Dollar [US$ 9,000,000]
Rupiah 253,728,000,000 - Rupiah
Trust Receipt (Catatan 22) Trust Receipt (Note 22)
Dolar AS [US$ 5.778.480] 89,081,046,447 - US Dollar [US$ 5,778,480]
Rupiah 30,648,062,500 - Rupiah
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
Trust Receipt Trust Receipt
Dolar AS [US$ 5.771.482] 88,973,166,049 90,791,182,870 US Dollar [US$ 5,771,482]
PT Asuransi Jasa Indonesia (Persero) PT Asuransi Jasa Indonesia (Persero)
Dolar AS [US$ 3.474.584] 53,564,188,023 54,658,682,005 US Dollar [US$ 3,474,584]
Rupiah 51,449,144,638 51,449,144,638 Rupiah
PT Bank Panin Tbk PT Bank Panin Tbk
Fasilitas Pinjaman Rekening Koran 24,445,708,885 24,226,987,756 Bank Overdraft Facility
Fasilitas Pinjaman Berulang 30,000,000,000 30,000,000,000 Revolving Loan Facility
Fasilitas Pinjaman Investasi 3,568,748,157 - Investment Loan Facility
PT BCA Finance PT BCA Finance
Fasilitas Pembiayaan Multiguna 254,131,432 - Multipurpose Financing Facility
Entitas Anak: Subsidiaries:
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
PT JRA 3,005,344,817 2,692,632,417 PT JRA
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
PT RMD 3,163,651,924 2,856,477,774 PT RMD
PT Bank Mega Tbk PT Bank Mega Tbk
PT RAJ 8,779,011,720 8,547,671,911 PT RAJ
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
PT RTI PT RTI
Line Facility Al Musyarakah 27,987,299,047 27,732,494,281 Line Facility Al Musyarakah
Line Facility Al Murabahah - 1,027,367,887 Line Facility Al Murabahah
PT RGE PT RGE
Line Facility Al Musyarakah Line Facility Al Musyarakah
Dolar AS [US$ 2.049.545 (2023) US Dollar [US$ 2,049,545 (2023)
dan US$ 2.248.728 (2022)] 31,595,778,166 35,374,735,606 and US$ 2,248,728 (2022)]
Rupiah 5,460,743,797 4,971,410,464 Rupiah
Total 844,448,025,602 334,328,787,609 Total
42
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Entitas memperoleh beberapa Fasilitas Kredit dari PT Bank Negara The Entity obtained Credit Facilities from PT Bank Negara Indonesia
Indonesia (Persero) Tbk, sebagai berikut: (Persero) Tbk, as below:
Persetujuan Perpanjangan Fasilitas Kredit Restrukturisasi/
Approval of Restructuring Credit Facility Extension
No. COB1/6/633/R No. KPS1/2.8/283/R
tanggal 25 September 2023/ tanggal 29 Desember 2021/
dated September 25, 2023 dated December 29, 2021
Fasilitas Kredit Credit Facility
• Kredit Modal Kerja (RC Terbatas) - 1 Working Capital Credit (RC Limited) - 1 •
Maksimum US$ 9.000.000 atau/or eqv. Maximum
US$ 9,000,000
Rp 137,070,000,000
Jangka waktu 27 Maret 2023 - 26 Maret 2024/ 27 Maret 2021 - 26 Maret 2023/ Term of period
27 March 2023 - 26 March 2024 27 March 2021 - 26 March 2023
Tingkat bunga per tahun 5% 4% Interest rate p.a
• Kredit Modal Kerja Plafond - 2 Working Capital Credit Plafond - 2 •
Maksimum Rp 254,400,000,000 Rp 254,400,000,000 Maximum
Jangka waktu 27 Maret 2023 - 26 Maret 2024/ 27 Maret 2021 - 26 Maret 2023/ Term of period
27 March 2023 - 26 March 2024 27 March 2021 - 26 March 2023
Tingkat bunga per tahun 7% untuk fasilitas dalam IDR dan Interest rate p.a
4,5% untuk fasilitas dalam USD/
6.5%
7% for facility in IDR and 4.5% for
facility in USD
• Plafond Letter of Credit (L/C) - Trust Receipt (T/R) (Catatan 22) Plafond Letter of Credit (L/C) - Trust Receipt (T/R) (Note 22) •
Maksimum US$ 8.800.000 atau/or eqv. Maximum
US$ 8,800,000
Rp 134,024,000,000
Jangka waktu 27 Maret 2023 - 26 Maret 2024/ 27 Maret 2021 - 26 Maret 2023/ Term of period
27 March 2023 - 26 March 2024 27 March 2021 - 26 March 2023 Interest rate p.a
Tingkat bunga per tahun 7% untuk fasilitas dalam IDR dan 6,5% untuk fasilitas dalam IDR
4,5% untuk fasilitas dalam USD/ dan 3,5% untuk fasilitas dalam
USD/
7% for facility in IDR and 4.5% for 6,5% for facility in IDR and 3.5%
facility in USD for facility in USD
• Limit Negosiasi Wesel Ekspor Export Bill Negotiation Limits •
Maksimum US$ 1.700.000 atau/or eqv. Maximum
US$ 1,700,000
Rp 25,891,000,000
Jangka waktu 27 Maret 2023 - 26 Maret 2024/ 27 Maret 2021 - 26 Maret 2023/ Term of period
27 March 2023 - 26 March 2024 27 March 2021 - 26 March 2023
43
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Woori Saudara Indonesia 1906 Tbk [BWSI] PT Bank Woori Saudara Indonesia 1906 Tbk [BWSI]
Pada tanggal 23 Maret 2019, Entitas memperoleh Fasilitas Pembiayaan On March 23, 2019, the Entity obtained loan Exim Financing Facility,
Exim Financing, yang diperpanjang selama 6 (enam) bulan pada setiap which were extended over 6 (six) months on each maturity date, as
tanggal jatuh tempo sebagai berikut: follows:
Persetujuan Perpanjangan Fasilitas Kredit/
Revolving Credit Facility Agreement
No. 158/BWSI/CIB/III/2023
No. 441/BWSI/CIB/IX/2023 No. 625/BWSI/CIB/IX/2022
26 Sept 2023/ 28 Maret 2023/ 30 Sep 2022/
dated Sept 26, 2023 dated March 28, 2023 dated Sept 30, 2022
Fasilitas Kredit Rekening Koran Bank Overdraft Facility
Jumlah pagu US$ 5,771,482 US$ 5,771,482 US$ 5,771,482 Credit plafond
Tingkat bunga per tahun 4.2% 4.2% 4.2% Interest rete p.a
Jangka waktu 29 Sept 23 - 27 Mar 24 30 Mar - 29 Sep 2023/ 30 Sep 2022 - 30 Mar 2023/ Loan term
Sept 29, 23 - Mar 27, 24 Mar 30 - Sept 29, 2023 Sept 30, 2022 - Mar 30, 2023
Fasilitas pinjaman tersebut di atas dijamin dengan: The credit facilities above are secured by:
- Cash Collateral minimal 20% dari nilai L/C atau SKBDN - Cash Collateral 20% of the value L/C or SKBDN issued/Cash Collateral
diterbitkan/Cash Collateral 20% dari nilai L/C atau SKBDN yang 20% of the value of the L/C or SKBDN issued.
diterbitkan.
- Jaminan fasilitas kredit dari lembaga asuransi rekanan BWSI; atau - Credit facility guarantees from BWSI's partner insurance institutions; or
- Cash Collateral 100% dari nilai L/C atau SKBDN yang diterbitkan. - Cash Collateral 100% of the value of the L/C or SKBDN issued.
PT Asuransi Jasa Indonesia (Persero) PT Asuransi Jasa Indonesia (Persero)
Pada tanggal 10 Januari 2020, Entitas memperoleh Surat Persetujuan On January 10, 2020, the Entity obtained a Guarantee Approval Letter No.
Penjaminan No. 0011/203/1/I/2020 yang menyatakan PT Asuransi Jasa 0011/203/1/I/2020, which stated that PT Asuransi Jasa Indonesia
Indonesia (Persero) memberikan penjaminan atas plafon LC/SKBDN yang (Persero) provided a guarantee for the plafond LC/SKBDN, issued by PT
diterbitkan oleh PT Bank Woori Saudara Indonesia Tbk atas beberapa Bank Woori Saudara Indonesia Tbk for several cotton import suppliers.
pemasok impor kapas.
▪ Berdasarkan Surat Konfirmasi No.15028/204-1/III/2023, PT Asuransi ▪ Based on Confirmation Letter No. 1508/204-1/III.2023, PT Asuransi
Jasa Indonesia (Persero) telah mengklaim beberapa LC/SKBDN pada Jasa Indonesia (Persero) had claimed several LC/SKBDN at PT Bank
PT Bank Woori Saudara Indonesia Tbk dengan total sebesar Woori Saudara Indonesia Tbk with a total amounted to US$ 3,474,584.
US$ 3.474.584.
▪ Berdasarkan Surat Konfirmasi No.15028/204-1/III/2023, Entitas memiliki ▪ Based on Confirmation Letter No. 1508/204-1/III.2023, the Entity has a
outstanding utang service charge kepada PT Asuransi Jasa Indonesia service charge payable to PT Asuransi Jasa Indonesia (Persero)
(Persero) sebesar Rp 629.144.638. amounted to Rp 629,144,638.
▪ Berdasarkan Surat Pemberitahuan Nomor SD.176/KLD/XII/2022 tanggal ▪ Based on Notification Letter No SD.176/KLD/XII/2022 dated December
28 Desember 2022, PT Asuransi Jasa Indonesia (Persero) menyatakan 28, 2022, PT Asuransi Jasa Indonesia (Persero) stated that had claimed
bahwa telah mengklaim pinjaman Entitas kepada PT Danareksa Entity's loan from PT Danareksa Finance amounted to
Finance sebesar Rp 50.820.000.000, sehingga saldo pinjaman Entitas Rp 50,820,000,000, thus the Entity's loan balance on this matter has
atas hal ini sudah dicatat sebagai pinjaman kepada PT Asuransi Jasa been recorded as a loan to PT Asuransi Jasa Indonesia (Persero).
Indonesia (Persero).
44
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Panin Tbk PT Bank Panin Tbk
▪ Berdasarkan Akta Notaris Fenny Tjitra, S.H., No. 7, tanggal 3 Mei 2019, ▪ Based on Notarial Deed of Fenny Tjitra, S.H., No. 7, dated May 3, 2019,
Entitas memperoleh Fasilitas Pinjaman Jangka Pendek. Fasilitas ini the Entity obtained Revolving Loan Facility. This facility was extended
diperpanjang selama 1 (satu) tahun pada setiap tanggal jatuh tempo. over 1 (one) year, on each maturity date.
▪ Pada bulan Desember 2019, Entitas memperoleh tambahan Fasilitas ▪ In December 2019, the Entity obtained additional Long-term Investment
Pinjaman Investasi Jangka Panjang sebesar Rp 15.000.000.000. Jangka Credit Facility amounted to Rp 15,000,000,000. The period of loan
waktu fasilitas pinjaman itu adalah 60 bulan sejak penandatanganan facility is 60 months, since the signing of this agreement and will be due
perjanjian dan akan jatuh tempo pada tanggal 17 Desember 2024, dan on December 17, 2024, and the payment will be made by annuity
pembayaran akan dilakukan secara angsuran dengan sistem annuity . installment system. The facility bore interest rate at 9.25% per annum
Tingkat bunga pinjaman adalah sebesar 9,25% per tahun (dapat direviu (and will be reviewed anytime).
setiap saat).
Akta Perubahan Kredit terakhir adalah sebagai berikut: The latest Amendmend Credit Agreement as follows:
Persetujuan Perpanjangan Fasilitas Kredit/
The Credit Facility Extension Approval Letter
No. 005/JAP-CBM/EXT/24 No. 252/JAP-CBM/EXT/22
tanggal 12 Januari 2024/ tanggal 26 Oktober 2022/
dated January 12, 2024 dated October 26, 2022
Pinjaman Jangka Pendek: Short-term Loan:
▪ Fasilitas Pinjaman Berulang Revolving Loan Facility ▪
Jumlah pagu Rp 30,000,000,000 Rp 30,000,000,000 Credit plafond
▪ Pinjaman Rekening Koran Bank Overdraft ▪
Jumlah pagu Rp 25,000,000,000 Rp 25,000,000,000 Credit plafond
Tingkat bunga per tahun 8.5% 8% Interest rete per annum
Jangka waktu 21 Nop 2023 - 22 Nop 2024/ 21 Nop 2022 - 22 Nop 2023/ Loan term
Nov 21, 2023 - Nov 22, 2024 Nov 21, 2022 - Nov 22, 2023
Pinjaman Jangka Panjang (Catatan 22): Long-term Loan (Note 22):
▪ Pinjaman Tetap Modal Angsuran (PTMA) Fixed Capital Installment Loan (PTMA) ▪
Jumlah pagu Rp 15,000,000,000 Rp 15,000,000,000 Credit plafond
Angsuran Rp 309.939.499 (pokok + Rp 309.939.499 (pokok + Installment
bunga/principal + interest ) bunga/principal + interest )
Jangka waktu Des 2019 - 17 Des 2024/ Des 2019 - 17 Des 2024/ Loan term
Dec 2019 - Dec 17, 2024/ Dec 2019 - Dec 17, 2024/
Fasilitas pinjaman di atas dijamin dengan: The credit facilities above are secured by:
› Tanah dan bangunan di Jl. Pluit Raya Utara No. 30, Blok N Kav. No. 10, › Land and buildings on Jl. Pluit Raya Utara No. 30, Blok N Kav. No. 10,
Pluit, Penjaringan, Jakarta Utara, SHM No. 4111 seluas 1.477 M² Pluit, Penjaringan, North Jakarta, SHM No. 4111 covering an area of
terdaftar atas nama Paulus Gunawan dengan nilai APHT sebesar 1,477 M² registered in the name of Paulus Gunawan with an APHT
Rp 90.826.000.000; value of Rp 90,826,000,000;
› Tanah dan bangunan di Jl. Brawijaya V No. 52, Pulo, Kebayoran Baru, › Land and buildings on Jl. Brawijaya V No. 52, Pulo, Kebayoran Baru,
Jakarta Selatan, SHGB No. 2065 seluas 587 M² terdaftar atas nama PT South Jakarta, SHGB No. 2065 covering an area of 587 M² registered in
Ricky Putra Globalindo Tbk dengan nilai APHT sebesar the name of PT Ricky Putra Globalindo Tbk with an APHT value of
Rp 45.600.000.000. Rp 45,600,000,000.
45
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT BCA Finance PT BCA Finance
Berdasarkan Kontrak Perjanjian Pembiayaan Multiguna No. 1204004109- Based on the Multipurpose Financing Agreement Contract No.
PK-003, No. 1204004109-PK-004, No. 1204044109-PK-005, dan No. 1204004109-PK-003, No. 1204004109-PK-004, No. 1204044109-PK-005,
1204004109-PK-006 tanggal 17 Februari 2023, Entitas memperoleh 4 and No.1204004109-PK-006 dated February 17, 2023, Entity obtained 4
(empat) Fasilitas Pembiayaan Multiguna dari PT BCA Finance dengan total (four) Multipurpose Financing Facilities from PT BCA Finance with total
keseluruhan nilai aset yang diperoleh sebesar Rp 4.771.906.000, di mana asset amounted Rp 4,771,906,000, where the total value financed by
total nilai yang dibiayai oleh empat fasilitas ini adalah sebesar these four facilities are Rp 2,900,000,000, with a term of 12 months with a
Rp 2.900.000.000, dengan jangka waktu 12 bulan dengan tingkat bunga flat flat interest rate of 13.46% per annum.
13,46% per tahun.
Fasilitas pembiayaan tersebut dijamin dengan 4 (empat) kendaraan dengan The financing facilities are secured by 4 (four) vehicles with total value of
total keseluruhan senilai Rp 4.700.000.000 (Catatan 11). Rp 4,700,000,000 (Note 11).
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Pada tanggal 15 September 2011, PT Jasa Ricky Abadi (JRA), Entitas On September 15, 2011, PT Jasa Ricky Abadi (JRA), a Subsidiary,
Anak, memperoleh Fasilitas Kredit Rekening Koran dari PT Bank Danamon obtained a revolving/uncommitted Bank Overdraft Facility from PT Bank
Tbk yang bersifat revolving/uncommitted. Fasilitas pinjaman tersebut Danamon Indonesia Tbk. This facility is extended every year when due.
diperpanjang setiap tahun, pada saat jatuh tempo.
Akta Perubahan Kredit terakhir adalah sebagai berikut: The latest Amendmend Credit Agreemt as follows:
Persetujuan Perpanjangan (Tambahan Plafond) Fasilitas Kredit/
The Credit Facility Extension (Additional Plafond) Approval Letter
No. 036/SME/609/0224 No. 110/OL/Pemuda/2023 No. 105/OL/Pemuda/2022
tanggal 29 Febr 2024/ tanggal 24 Febr 2023/ tanggal 03 Okt 2022/
dated Febr 29, 2024 dated Febr 24, 2023 dated Oct 03, 2022
Fasilitas Kredit Rekening Koran Bank Overdraft Facility
Jumlah pagu Rp 3,800,000,000 Rp 3,800,000,000 Rp 3,200,000,000 Credit plafond
Tingkat bunga per tahun 11.5% 11.5% 12% Interest rete per annum
Jangka waktu 3 Okt 2023 - 3 Okt 2024/ 3 Okt 2022 - 3 Okt 2023/ 3 Okt 2022 - 3 Okt 2023/ Loan term
Oct 3, 2023 - Oct 3, 2024 Oct 3, 2022 - Oct 3, 2023 Oct 3, 2022 - Oct 3, 2023
Fasilitas pinjaman tersebut di atas dijamin dengan: The credit facilities above are secured by:
› 2 (dua) bidang tanah dan bangunan SHGB No. 1641 dan No. 1642 milik › 2 (two) land and buildings SHGB No. 1641 and No. 1642, owned by PT
PT Ricky Putra Globalindo Tbk, yang terletak di Kelurahan Sidodadi, Ricky Putra Globalindo Tbk, located at Desa Sidodadi, Medan with total
Kecamatan Medan Timur, Kota Medan, masing-masing seluas 69 M² area 69 M² with the value of coverage of Rp 3,800,000,000
dengan nilai pertanggungan sebesar Rp 3.800.000.000 (2022: Rp 3,200,000,000);
(2022: Rp 3.200.000.000);
› Persediaan barang dagangan milik JRA dengan nilai penjaminan › JRA's inventories with guaranteed value of Rp 11,176,127,749
sebesar Rp 11.176.127.749 (2022: Rp 12.068.980.633). (2022: Rp 12,068,980,633).
Entitas juga diwajibkan memenuhi persyaratan khusus PT Bank Danamon Entities are also required to fulfill the specific requirements of PT Bank
Indonesia Tbk, antara lain: Danamon Indonesia Tbk, including:
› JRA wajib mengaktifkan mutasi usaha di Danamon; › JRA is required to activate business mutations in Danamon;
› Mengasuransikan atas biaya JRA semua aset yang dijaminkan pada › Insuring the cost of JRA of all assets pledged to the insurance entity PT
entitas asuransi PT Asuransi Adira Dinamika atau entitas asuransi yang Asuransi Adira Dinamika or the insurance entity designated by
ditunjuk oleh Danamon dengan nilai pertanggungan minimal sebesar Danamon with a minimum coverage value of a specified value.
yang ditetapkan.
46
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tangal 18 Desember 2014, PT Ricky Mumbul Daya (RMD), Entitas On December 18, 2014, PT Ricky Mumbul Daya (RMD), a Subsidiary,
Anak, memperoleh Fasilitas Kredit Lokal (Rekening Koran) dari PT Bank obtained a Local Credit Facility (Bank Overdraft) from PT Bank Central
Central Asia Tbk. Perjanjian Kredit ini diperpanjang setiap tahun, pada saat Asia Tbk. This facility was extended every year, at maturity, and the latest
jatuh tempo, dan Perpanjangan Jangka Waktu Pinjaman terakhir dengan Loan Term Extension with No. 0517/KWII/SPPJ/2023 on July 11, 2023
No. 0517/KWII/SPPJ/2023 pada tanggal 11 Juli 2023 yang akan jatuh which will be ended on July 11, 2024, the loan amount is
tempo pada tanggal 11 Juli 2024, jumlah pinjaman tersebut sebesar Rp 3,500,000,000, with an interest rate of 10.25% per annmum (2022:
Rp 3.500.000.000, dengan tingkat bunga pinjaman 10,25% per tahun 10.25% per annum).
(2022: 10,25% per tahun).
Fasilitas Pinjaman Rekening Koran ini merupakan satu kesatuan dengan The facility of Bank Overdraft is still part of long term Installment Loan
Fasilitas Installment Loan I dan Fasilitas Installment Loan II (Catatan 22). Facility I and II (Note 22).
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tahun 2018, PT Ricky Arta Jaya (RAJ), Entitas Anak, memperoleh In 2018, PT Ricky Arta Jaya (RAJ), a Subsidiary, obtained a Bank
Fasilitas Kredit Rekening Koran, dengan plafon Rp 9.000.000.000, dengan Overdraft Facility, with a plafond amounted Rp 9,000,000,000, with a term
jangka waktu fasilitas 1 tahun. Pinjaman ini diperpanjang setiap tahunnya, of 1 year. This loan is extended annually, the last one being extended on
yang terakhir diperpanjang pada tanggal 14 Desember 2023 dan akan jatuh December 14, 2023 and will be due on December 14, 2024. The loan
tempo pada tanggal 14 Desember 2024. Tingkat bunga pinjaman adalah interest rate is 12.75% p.a.
sebesar 12,75% p.a .
Fasilitas ini dijamin dengan sebidang tanah Entitas dengan SHGB No. 195 This facility is guaranteed with an Entity land with SHGB No. 195 which is
yang terletak di Ciroyom, Bandung seluas 1.500 M² (Catatan 11). located in Ciroyom, Bandung covering an area 1,500 M² (Note 11).
PT Bank Muamalat Indonesia Tbk (Muamalat) PT Bank Muamalat Indonesia Tbk (Muamalat)
Pada tahun 2013, PT Ricky Tekstil Indonesia (RTI), Entitas Anak, In 2013, PT Ricky Tekstil Indonesia (RTI), a Subsidiary, received a
mendapat fasilitas pembiayaan dari PT Bank Muamalat Indonesia Tbk, financing facility from PT Bank Muamalat Indonesia Tbk, that is extended
yang diperpanjang setiap tahunnya, Surat Persetujuan Prinsip Pembiayaan annually, and the last Letter of Approval in Principle for Financing (Letter of
(Surat Persetujuan) dari Muamalat terakhir adalah sebagai berikut: Approval) from Muamalat are as follows:
Surat Persetujuan Prinsip Pembiayaan/
Letter of Approval in Principle for Financing
No. 036/OL/SCM/JKT-
EAST/VII/2023 No. 084/OL/JKT1/VII/2022
tanggal 20 Juli 2023/ tanggal 18 Juli 2022/
dated July 20, 2023 dated July 18, 2022
▪ Line Facility Al Musyawarah Al Musyawarah Revolving Line Facility ▪
Jumlah pagu Rp 28,000,000,000 Rp 28,000,000,000 Credit plafond
▪ Line Facility Al Musyawarah - On Liquidation Al Musyawarah Revolving Line Facility - On Liquidation ▪
Jumlah pagu Dilunasi/Paid off Rp 2,000,000,000 Credit plafond
Jangka waktu 30 Juni 2023 - 30 Juni 2024/ 30 Juni 2022 - 30 Juni 2023/ Loan term
June 30, 2023 - June 30, 2024 June 30, 2022 - June 30, 2023
47
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Muamalat Indonesia Tbk (Muamalat) (Lanjutan) PT Bank Muamalat Indonesia Tbk (Muamalat) (Continued)
Jaminan atas fasilitas pinjaman Line Facility adalah sebagai berikut: The collateral for the Line Facility loan facility are as follow:
› Tanah dan bangunan rumah tinggal terletak di Jl. Pluit Samudera No 11- › Land and residential buildings on Jl. Pluit Samudera No. 11-12 Blok C
12 Blok C No, 2 dan 3 Kelurahan Pluit, Kecamatan Penjaringan, Jakarta No. 2 and 3 Kel. Pluit, Kec. Penjaringan, North Jakarta, SHGB No.
Utara, SHGB No. 3304/Pluit seluas 2.500 M² atas nama Ricky Gunawan 3304/Pluit covering an area of 2,500 M² in the name of Ricky Gunawan
dengan jangka waktu hak berakhir tanggal 27 Juni 2030; with the term of rights expiring on June 27, 2030;
› Tanah dan bangunan di Jl. Marina Indah Golf Blok D No. 9 Rukan › Land and buildings on Jl. Marina Indah Golf Blok D No. 9 Exclusive
Eksklusif Mediterania Kelurahan Kamal Muara, Kecamatan Penjaringan, Rukan Mediterania Kel. Kamal Muara, Kec. Penjaringan, North Jakarta,
Jakarta Utara,. SHGB No. 5896 dengan luas tanah 75 M² atas nama PT SHGB No. 5896 with a land area of 75 M² under the name of PT Ricky
Ricky Putra Globalindo Tbk; Putra Globalindo Tbk;
› Apartemen CBD Pluit Lantai 17 No. AK 17A di Jl. Raya Pluit Selatan, › Apartment CBD Pluit 17th Floor No. AK 17A on Jl. Raya Pluit Selatan,
Pluit Penjaringan, Jakarta Utara, dengan bukti kepemilikan SHMSRS No. Pluit Penjaringan, North Jakarta, with proof of ownership of SHMSRS
1179 dan luas (semi gross) 57,7 M²; No. 1179 and area (semi gross) 57.7 M²;
› Seluruh mesin yang dibeli oleh pembiayaan PT Bank Muamalat › All machines purchased by PT Bank Muamalat Indonesia, Tbk financing
Indonesia, Tbk dengan nilai pasar per tanggal 2 Oktober 2014 sebesar with a market value as of October 2, 2014 amounting to
Rp 13.108.700,000; Rp 13,108,700,000;
› Piutang dagang atas seluruh usaha dengan nilai minimal sebesar › Trade receivables from all businesses with a minimum value of
Rp 50.000.000.000; Rp 50,000,000,000;
› Persediaan dengan nilai minimal sebesar Rp 10.000.000.000; › Inventories with minimum value amounted Rp 10,000,000,000;
› Corporate Guarantee dari PT Ricky Putra Globalindo Tbk; › Corporate Guarantee from PT Ricky Putra Globalindo Tbk;
› Personal Guarantee dari Bapak Ricky Gunawan. › Personal Guarantee from Mr. Ricky Gunawan.
Pada tahun 2012, PT Ricky Garmen Exportindo (RGE), Entitas Anak, In 2012, PT Ricky Garmen Exportindo (RGE), a Subsidiary, obtained loan
memperoleh fasilitas pembiayaan Line Facility Wakalah Bil Ujrah I facility, in the form of financing for the Line Facility Wakalah Bil Ujrah I
(LC/SKBDN) Sublimit Line Facility Al Musyarakah I - Revolving dan Line (LC/SKBDN) Sublimit Line Facility Al Musyarakah I - Revolving and Line
Facility Wakalah Bil Ujrah II Sublimit Line Facility Al Musyarakah II , yang Facility Wakalah bil Ujrah II Sublimit Line Facility Al Musyarakah II, which
pada awalnya berupa pinjaman jangka panjang, yang kemudian sejak were originally as a long-term loans, and then since 2019, was changed to
tahun 2019, berubah menjadi pinjaman jangka pendek, yang diperpanjang short term loans, which are renewed at the maturity date, lastly on July 18,
setiap jatuh tempo, terakhir dengan pada tanggal 18 Juli 2022, RGE 2022, RGE received a letter of approval for the extension of the principle of
mendapatkan surat persetujuan perpanjangan prinsip pembiayaan, dengan financing, will be due in June 2023. Loan margin of 12% per annum. The
jangka waktu yang berakhir pada Juni 2023. Margin pinjaman 12% p.a outstanding loans as of December 31, 2023 amounted to US$ 2,049,545
subject to change . Jumlah pinjaman per 31 Desember 2023 adalah and Rp 5,460,743,797 (2022: US$ 2,248,728 and Rp 4,971,410,464).
sebesar US$ 2.049.545 dan Rp 5.460.743.797 (2022: US$ 2.248.728 dan
Rp 4.971.410.464).
Surat Persetujuan Prinsip Pembiayaan/
Letter of Approval in Principle for Financing
No. 035/OL/SCM/JKT-
EAST/VII/2023 No. 083/OL/CLR/JKT1/VII/2022
tanggal 20 Juli 2023/ tanggal 18 Juli 2022/
dated July 20, 2023 dated July 18, 2022
▪ Line Facility Al Musyarakah I Al Musyarakah I Line Facility ▪
Jumlah pagu US$ 2,250,000 US$ 2,500,000 Credit plafond
▪ Line Facility Al Musyarakah II Al Musyarakah II Line Facility ▪
Jumlah pagu Rp 6,000,000,000 Rp 6,000,000,000 Credit plafond
Jangka waktu 30 Juni 2023 - 30 Juni 2024/ 30 Juni 2022 - 30 Juni 2023/ Loan term
June 30, 2023 - June 30, 2024 June 30, 2022 - June 30, 2023
48
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
16. PINJAMAN JANGKA PENDEK (Lanjutan) 16. SHORT-TERM LOANS (Continued)
PT Bank Muamalat Indonesia Tbk (Muamalat) (Lanjutan) PT Bank Muamalat Indonesia Tbk (Muamalat) (Continued)
Fasilitas pinjaman tersebut dijamin dengan: The loan facilities are secured by:
- Tanah dan bangunan Jl. Marina Indah Golf Blok D No. 9 Rukan Eksklusif - Land and buildings Jl. Marina Indah Golf Blok D No. 9 Exclusive Rukan
Mediterania Kel. Kamal Muara, Kecamatan Penjaringan, Jakarta Utara, Mediterania Kel. Kamal Muara, Kec. Penjaringan, North Jakarta, HGB
HGB No. 5896 a/n. PT Ricky Putra Globalindo Tbk.; No. 5896 on behalf PT Ricky Putra Globalindo Tbk.;
- Tanah dan bangunan rumah tinggal yang terletak di Jl. Pluit Samudra - Land and residential buildings located at Jl. Pluit Samudra No. 11-12
No. 11-12 Blok C No. 2 & 3 Kelurahan Pluit, Kecamatan Penjaringan Blok C No. 2 & 3 Kel. Pluit, Kec. Penjaringan Utara, HGB No. 3304 on
Utara, HGB No. 3304 a/n. Ricky Gunawan. Luas tanah 2.500 M², luas behalf Ricky Gunawan. Total land area 2,500 M², building area 2,513
bangunan 2.513 M²; M²;
- Satu unit bangunan Apartemen yang berlokasi di CBD Pluit, Tower 1, - An apartment building located at CBD Pluit, Tower 1, 17th Floor No. AK
Lantai 17 No. AK 17A yang berlokasi di Jl. Raya Pluit Selatan, Pluit 17A which is located on Jl. Raya Pluit Selatan, Pluit Penjaringan, North
Penjaringan, Jakarta Utara dengan luas 57,7 M² dengan bukti Jakarta with an area of 57.7 M² with proof of ownership in the form of
kepemilikan berupa SHMASRS No. 1179/XIV/AK atas nama PT Ricky SHMASRS No. 1179 / XIV / AK on behalf of PT Ricky Putra Globalindo
Putra Globalindo Tbk.; Tbk.;
- Seluruh mesin produksi dan mesin pembantu lainnya yang dibeli dengan - All production machines and other supporting machines purchased with
pembiayaan BMI senilai US$ 2.014.782; BMI financing amounted of US$ 2,014,782;
- Seluruh mesin produksi dan mesin pembantu lainnya yang dibeli dengan - All production machinery and other supporting machines purchased with
pembiayaan tambahan BMI senilai US$ 850.000; additional BMI financing amounted of US$ 850,000;
- Piutang dagang atas seluruh usaha RGE dengan nilai minimal sebesar - Accounts receivable for all business of RGE with minimum amount is
US$ 7.462.000; US$ 7,462,000;
- Corporate Guarantee dari PT Ricky Putra Globalindo Tbk. - Corporate Guarantee from PT Ricky Putra Globalindo Tbk.
17. UTANG USAHA 17. ACCOUNTS PAYABLE
a. Berdasarkan Pemasok: a. By suppliers :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
Kobayashi Woven Labels Co., Ltd 8,198,864,192 6,609,508,336 Kobayashi Woven Labels Co., Ltd
PT Taitat Putra Rejeki 7,537,957,530 4,885,408,522 PT Taitat Putra Rejeki
PT Uomo Donna Indonesia 7,048,533,061 7,647,520,254 PT Uomo Donna Indonesia
Toyo Knit Co., Ltd 4,300,140,115 - Toyo Knit Co., Ltd
CV Mitra Garmindo 3,804,314,326 4,956,635,070 CV Mitra Garmindo
PT Ricky Tanaka Shisyu 2,070,854,521 2,922,113,673 PT Ricky Tanaka Shisyu
PT Rajawali Mas Elastic 1,581,677,412 783,128,438 PT Rajawali Mas Elastic
PT Prima Karya Garmindo 1,341,393,348 1,685,529,197 PT Prima Karya Garmindo
CV Mahkota Tunas Abadi 811,670,735 2,622,573,326 CV Mahkota Tunas Abadi
PT Gunze Socks Indonesia 573,685,696 937,288,625 PT Gunze Socks Indonesia
PT Putra Rejeki Garmindo 313,384,542 266,713,122 PT Putra Rejeki Garmindo
PT Ricky Global Solution 244,017,522 249,331,500 PT Ricky Global Solution
PT Prayasa Mina Tirta 212,100,000 - PT Prayasa Mina Tirta
Kobaori Co., Ltd 200,163,095 289,807,544 Kobaori Co., Ltd
CV RR Lifestyle 146,646,103 363,562,202 CV RR Lifestyle
CV Putra Jaya Perkasa 88,576,694 - CV Putra Jaya Perkasa
PT Sekanskeen Ricky Indonesia 2,750,000 2,750,000 PT Sekanskeen Ricky Indonesia
PT Lancar Putra Abadi - 1,681,698,998 PT Lancar Putra Abadi
Shanghai Kobayashi Woven Label - 129,773,010 Shanghai Kobayashi Woven Label
38,476,728,892 36,033,341,817
Pihak ketiga: Third parties:
Pemasok dalam negeri 48,973,360,591 77,130,917,708 Local suppliers
Pemasok luar negeri 1,127,866,787 5,292,576,027 Foreign suppliers
50,101,227,378 82,423,493,735
Total 88,577,956,270 118,456,835,552 Total
49
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
17. UTANG USAHA (Lanjutan) 17. ACCOUNTS PAYABLE (Continued)
b. Berdasarkan Analisis Umur Utang Usaha: b. By Aging Analysis of Accounts Payable :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Belum jatuh tempo 75,641,473,028 101,736,601,735 Not yet due
Telah jatuh tempo: Past due:
< 30 hari 8,771,247,710 11,838,075,886 < 30 days
31 - 60 hari 2,840,491,987 3,522,009,666 31 – 60 days
> 60 hari 1,324,743,545 1,360,148,265 > 60 days
Total 88,577,956,270 118,456,835,552 Total
c. Berdasarkan Mata Uang: c. By Currency :
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rupiah 74,750,922,081 106,135,170,635 Rupiah
Dolar AS 13,827,034,189 12,321,664,917 US Dollar
Total 88,577,956,270 118,456,835,552 Total
18. UTANG LAIN-LAIN 18. OTHER PAYABLES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
Gunze Limited Apparel Company 24,665,600,000 28,709,075,000 Gunze Limited Apparel Company
CV Mitra Garmindo 1,230,000,000 1,317,259,698 CV Mitra Garmindo
PT Uomo Donna Indonesia 1,000,000,000 1,466,677,093 PT Uomo Donna Indonesia
Yuyuantang 516,140,000 - Yuyuantang
PT Taitat Putra Rejeki 250,000,000 1,070,000,000 PT Taitat Putra Rejeki
PT Ricky Multi Karya 113,500,000 113,500,000 PT Ricky Multi Karya
PT Putra Rejeki Garmindo 100,000,000 - PT Putra Rejeki Garmindo
Toyo Knit Co., Ltd - 1,377,783,909 Toyo Knit Co., Ltd
CV Kawan Sejati - 385,200,000 CV Kawan Sejati
27,875,240,000 34,439,495,700
Pihak ketiga 4,673,682,478 4,252,714,295 Third parties
Total 32,548,922,478 38,692,209,995 Total
Gunze Limited Apparel Company Gunze Limited Apparel Company
Utang kepada Gunze Limited Apparel Company merupakan utang PT Loan to Gunze Limited Apparel Company represented loan of PT Ricky
Ricky Gunze, Entitas Anak, yang digunakan untuk modal kerja. Atas utang Gunze, its Subsidiary, which was used for working capital. This loan is not
ini tidak didukung dengan Perjanjian Pinjaman Formal secara tertulis dan supported by a written formal loan agreement and not accompanied by a
tidak disertai skedul pembayaran yang pasti, tetapi dikenakan bunga fixed payment schedule, but bears interest rate ranging from 2.39% to
dengan tingkat bunga berkisar antara 2,39% sampai 3,79% p.a. Saldo per 3.79% p.a. Outstanding balance as of December 31, 2023 amounted to
31 Desember 2023 sebesar US$ 1.600.000 (2022: US$ 1.825.000). US$ 1,600,000 (2022: US$ 1,825,000).
50
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN 19. TAXATIONS
a. Pajak Dibayar di Muka a. Prepaid Taxes
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
Pajak penghasilan pasal 28A Income tax article 28A
Tahun 2023 617,524,939 - Year 2023
Tahun 2022 950,224,750 950,224,750 Year 2022
Tahun 2021 - 1,036,138,271 Year 2021
Entitas Anak: Subsidiaries:
Pajak penghasilan pasal 28A 1,850,247,437 2,577,355,366 Income tax article 28A
Pajak pertambahan nilai 9,733,272,830 10,847,201,498 Value added tax
Total 13,151,269,956 15,410,919,885 Total
b. Utang Pajak b. Taxes Payable
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
Pajak penghasilan pasal 4 (2) 599,999 1,999,999 Income tax article 4 (2)
Pajak penghasilan pasal 21 209,189,442 230,911,805 Income tax article 21
Pajak penghasilan pasal 23 96,738,400 89,298,675 Income tax article 23
Pajak pertambahan nilai 733,220,787 629,752,594 Value added tax
1,039,748,628 951,963,073
Entitas Anak: Subsidiaries:
Pajak penghasilan pasal 4 (2) 2,096,371,857 1,178,067,868 Income tax article 4 (2)
Pajak penghasilan pasal 21 777,309,585 468,084,041 Income tax article 21
Pajak penghasilan pasal 23 1,584,478,335 1,129,100,808 Income tax article 23
Pajak penghasilan pasal 25 584,764,772 339,192,892 Income tax article 25
Pajak penghasilan pasal 26 602,285,219 192,346,274 Income tax article 26
Pajak penghasilan pasal 29 1,194,990,787 1,807,574,979 Income tax article 29
Pajak pertambahan nilai 3,387,924,115 1,350,766,922 Value added tax
10,228,124,670 6,465,133,784
Total 11,267,873,298 7,417,096,857 Total
51
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
c. Pajak Kini c. Current Tax
Rekonsiliasi rugi sebelum pajak menurut laporan laba rugi dan A reconciliation between consolidated loss before tax per
penghasilan komprehensif lain konsolidasian dengan taksiran laba consolidated statement of profit or loss and other comprehensive
fiskal yang dihitung oleh Entitas untuk tahun yang berakhir pada 31 income and taxable income for the periods ended December 31,
Desember 2023 dan 2022 adalah sebagai berikut: 2023 and 2022 is as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rugi sebelum pajak menurut laporan Loss before tax per consolidated
laba rugi konsolidasian (59,781,751,844) (66,227,659,596) statement of profit and loss
Dikurangi: Rugi sebelum taksiran Less :
pajak penghasilan Entitas Anak 638,191,189 3,563,325,349 Loss before estimated tax of Subsidiaries
Rugi sebelum taksiran pajak Entitas (59,143,560,655) (62,664,334,247) Loss before tax - The Entity
Koreksi fiskal terdiri dari: Fiscal adjustments consisted of:
Beda tetap: Permanent difference:
Biaya pajak 4,987,866,285 2,738,753,284 Tax penalty
Perjalanan dinas 768,853,997 744,815,799 Travelling
Beban penyusutan gedung 2,425,237,399 2,881,053,599 Depreciation of building
Jamuan dan sumbangan 4,799,338,796 2,071,938,297 Entertainment and donation
Tunjangan pajak penghasilan 2,002,806,893 1,812,319,897 Income tax allowance
Beban penyusutan sewa 756,069,606 755,190,985 Depreciation of rent
Beban asuransi 618,083,228 679,840,785 Insurance expenses
Bahan bakar dan transportasi 1,207,408,533 1,353,669,009 Fuel and transportation
Pemeliharaan dan perbaikan
kendaraan kantor 704,994,087 671,666,620 Maintenance and repair of office vehicles
Iuran keamanan 74,027,600 63,630,375 Security fee
Beban utilitas 674,725,543 1,782,676,086 Utilities expenses
Beban rumah tangga 1,523,471,449 106,904,450 Household expenses
Penghasilan bunga yang telah dikenakan pajak final (165,817,297) (169,051,165) Interest income subject to final tax
Penghasilan service charge (3,091,879,000) (529,000,000) Service charge income
Penghasilan sewa (9,929,117,272) (6,325,309,545) Rent income
Biaya pinjaman 46,923,489,489 24,508,364,184 Borrowing cost
Beban lain-lain 1,089,401,073 1,442,771,634 Other expenses
Total beda tetap 55,368,960,409 34,590,234,294 Total permanent differences
Beda temporer: Temporary differences:
Penyusutan aset tetap 863,717,653 62,794,713 Depreciation of fixed assets
Imbalan pascakerja 335,243,256 (3,095,301,865) Post-employment benefits
Laba penjualan aset tetap (325,688,108) (2,516,416,667) Gain on sale of fixed assets
Angsuran sewa guna usaha (3,161,544,760) (4,639,200,178) Lease installments
Penyusutan sewa guna usaha 2,826,000,000 2,402,683,333 Depreciation of leased assets
Rugi penurunan nilai piutang 7,729,245,953 351,271,025 Loss on impaiment of receivables
Rugi penurunan nilai persediaan 1,193,147,271 390,281,818 Loss on impairment in inventory
Total beda temporer 9,460,121,265 (7,043,887,821) Total temporary differences
Estimasi laba kena pajak 5,685,521,000 (35,117,987,000) Estimated taxable income
Akumulasi rugi pajak: Accumulated fiscal loss:
Tahun 2022 (35,117,987,000) - Year 2022
Tahun 2021 (SKPLB No. 00036/406/21/054/23) (47,267,312,456) (71,050,781,000) Year 2021 (SKPLB No. 00036/406/21/054/23)
Tahun 2020 (SKPLB No. 00060/406/20/054/22) (62,452,846,582) (71,863,588,000) Year 2020 (SKPLB No. 00060/406/20/054/22)
Total akumulasi rugi fiskal (139,152,625,038) (178,032,356,000) Total accumulated fiscal loss
52
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
c. Pajak Kini (Lanjutan) c. Current Tax (Continued)
Taksiran pajak penghasilan: 19% (17%) - - Estimated income tax : 19% (17%)
Pajak dibayar di muka: Prepaid taxes:
Pajak penghasilan pasal 22 123,551,900 128,863,000 Income tax art 22
Pajak penghasilan pasal 23 493,973,039 821,361,750 Income tax art 23
617,524,939 950,224,750
Estimasi utang pajak penghasilan badan Estimated corporate income tax payable
(lebih bayar) (617,524,939) (950,224,750) (overpayment)
d. Pajak Tangguhan d. Deferred Tax
Perhitungan aset pajak tangguhan untuk tahun yang berakhir pada The calculation of deferred tax assets for the years ended December
tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut: 31, 2023 and 2022 is as follows:
31 Des 2023/Dec 31, 2023
Dikreditkan (Dibebankan) ke/
Credited (Charged) to
Penghasilan
Komprehensif
Laporan Lain/
1 Januari/ Laba dan Rugi/ Other 31 Desember/
January 1 Statement of Comprehensive December 31
2023 Profit and Loss Income 2023
Entitas: The Entity:
Penyusutan aset tetap (1,087,011,770) 102,225,614 - (984,786,156) Depreciation of fixed assets
Sewa pembiayaan (4,305,697,119) (63,753,504) - (4,369,450,623) Finance lease
Penurunan nilai piutang 3,210,580,662 1,468,556,731 - 4,679,137,393 Impairment of receivables
Imbalan pascakerja 4,843,211,338 63,696,219 429,093,045 5,336,000,602 Post-employment benefit
Penurunan nilai persediaan 1,133,489,916 226,697,981 - 1,360,187,897 Impairment in inventory
3,794,573,027 1,797,423,041 429,093,045 6,021,089,113
Entitas Anak 5,730,552,608 1,106,914,409 182,393,181 7,019,860,198 Subsidiaries
Total 9,525,125,635 2,904,337,450 611,486,226 13,040,949,311 Total
31 Des 2022/Dec 31, 2022
Dikreditkan (Dibebankan) ke/
Credited (Charged) to
Penghasilan
Komprehensif
Laporan Lain/
1 Januari/ Laba dan Rugi/ Other 31 Desember/
January 1 Statement of Comprehensive December 31
2022 Profit and Loss Income 2022
Entitas: The Entity:
Penyusutan aset tetap (555,473,746) (531,538,024) - (1,087,011,770) Depreciation of fixed assets
Sewa pembiayaan (3,472,257,979) (833,439,140) - (4,305,697,119) Obligation under capital lease
Penurunan nilai piutang 2,812,908,728 397,671,934 - 3,210,580,662 Impairment of receivables
Imbalan pascakerja 3,814,282,372 1,052,419,550 (23,490,584) 4,843,211,338 Post-employment benefit
Penurunan nilai persediaan 947,827,279 185,662,637 - 1,133,489,916 Impairment in inventory
3,547,286,654 270,776,957 (23,490,584) 3,794,573,027
Entitas Anak 5,011,444,737 962,237,290 (243,129,419) 5,730,552,608 Subsidiaries
Total 8,558,731,391 1,233,014,247 (266,620,003) 9,525,125,635 Total
53
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
e. Pemeriksaan Pajak e. Tax Assessment
Tahun Pajak 2022 Fiscal Year 2022
Pada tanggal 18 Maret 2024, Entitas menerima Surat Pemberitahuan On March 18, 2024, the Entity received the Notice of Tax Audit
Hasil Pemeriksaan (SPHP) No. S-104/RIKSIS/KPP.0708/2024 dari Findings (SPHP) No. S-104/RIKSIS/KPP.0708/2024 from the
Direktorat Jenderal Pajak (DJP) atas Pajak Penghasilan Badan tahun Directorate General of Taxes (DJP) regarding Corporate Income Tax
pajak 2022, yang menyatakan bahwa Entitas memiliki rugi fiskal dan for the 2022 fiscal year, which states that the Entity has a fiscal loss
lebih bayar pajak penghasilan badan masing-masing sebesar and overpayment of corporate income tax of Rp 14,483,903,789 and
Rp 14.483.903.789 dan Rp 400.027.170. Rp 400,027,170 respectively.
Tahun Pajak 2021 Fiscal Year 2021
Pada tanggal 27 Maret 2023, Entitas menerima Surat Ketetapan Pajak On March 27, 2023, the Entity received the Notice of Tax
Lebih Bayar (SKPLB) No. 00036/406/21/054/23 dari Direktorat Overpayment Assessment (SKPLB) No. 00036/406/21/054/23 from
Jenderal Pajak (DJP) atas Pajak Penghasilan Badan tahun pajak the Directorate General of Taxes (DJP) regarding Corporate Income
2021, yang menyatakan bahwa Entitas memiliki rugi fiskal dan lebih Tax for the 2021 fiscal year, which states that the Entity has a fiscal
bayar pajak penghasilan badan masing-masing sebesar loss and overpayment of corporate income tax of
Rp 47.267.312.456 dan Rp 261.661.677. Entitas telah menerima Rp 47,267,312,456 and Rp 261,661,677 respectively. The Entity has
kelebihan bayar pajak penghasilan tersebut pada tanggal 27 April received that overpayment of income tax on April 27, 2023.
2023.
Tahun Pajak 2020 Fiscal Year 2020
Pada tanggal 19 April 2022, Entitas menerima Surat Ketetapan Pajak On April 19, 2022, the Entity received Tax Overpayment Assessment
Lebih Bayar (SKPLB) No. 00060/406/20/054/22 dari Direktorat Letter (SKPLB) No. 00060/406/20/054/22 from the Directorate
Jenderal Pajak (DJP) atas Pajak Penghasilan Badan tahun pajak General of Taxes (DJP) regarding Corporate Income Tax for the 2020
2020, yang menyatakan bahwa Entitas memiliki rugi fiskal dan lebih fiscal year, which states that the Entity has a fiscal loss and
bayar pajak penghasilan badan masing-masing sebesar overpayment of corporate income tax of
Rp 62.452.846.582 dan Rp 763.658.524. Entitas telah menerima Rp 62,452,846,582 and Rp 763,658,524 respectively. The Entity has
kelebihan bayar pajak penghasilan tersebut pada tanggal 30 Mei received that overpayment of income tax on May 30, 2022.
2022.
f. Beban Pajak, Neto f. Tax Expenses, Net
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pajak kini: Current tax:
Entitas - - The Entity
Entitas Anak (3,792,440,370) (4,381,152,734) Subsidiaries
Total beban pajak kini (3,792,440,370) (4,381,152,734) Total current tax expenses
Pajak tangguhan: Deferred tax:
Entitas 1,797,423,041 270,776,957 The Entity
Entitas Anak 1,106,914,409 962,237,290 Subsidiaries
Total manfaat pajak tangguhan, neto 2,904,337,450 1,233,014,247 Total deferred tax income, net
Total (888,102,920) (3,148,138,487) Total
54
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
f. Beban Pajak, Neto (Lanjutan) f. Tax Expenses, Net (Continued)
Rekonsiliasi antara jumlah penghasilan pajak dan jumlah yang Reconciliation between the total tax benefits and amounts calculated
dihitung dengan menggunakan tarif pajak yang berlaku adalah with the applicable tax rate is as follows:
sebagai berikut:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rugi sebelum pajak menurut Loss before tax per consolidated
laporan laba rugi dan penghasilan statement profit or loss and
komprehensif lain konsolidasian (59,781,751,844) (66,227,659,596) other comprehensive income
Rugi sebelum pajak Entitas Anak 638,191,189 3,563,325,349 Loss before tax Subsidiaries
Rugi sebelum pajak Entitas (59,143,560,655) (62,664,334,247) Loss before tax the Entity
Tarif pajak yang berlaku 19% (17%) (11,237,276,524) (11,906,223,507) Tax applicable rate at 19% (17%)
Pengaruh pajak atas perbedaan yang
tidak dapat diperhitungkan menurut fiskal: The effect of permanent differences:
Biaya pajak 947,694,594 520,363,124 Tax penalty
Perjalanan dinas 146,082,259 141,515,002 Travelling
Biaya penyusutan gedung yang disewa 460,795,106 547,400,184 Depreciation of rent building
Jamuan dan sumbangan 911,874,371 393,668,276 Entertainment and donation
Tunjangan pajak penghasilan 380,533,310 344,340,780 Income tax allowance
Biaya penyusutan sewa 143,653,225 143,486,287 Depreciation of rent
Beban asuransi 117,435,813 129,169,749 Insurance expenses
Bahan bakar dan transportasi 229,407,621 257,197,112 Fuel and transportation
Pemeliharaan dan perbaikan
kendaraan kantor 133,948,877 127,616,658 Maintenance and repair of office vehicles
Iuran keamanan 14,065,244 12,089,771 Security fee
Beban utilitas 128,197,853 338,708,456 Utilities expenses
Beban rumah tangga 289,459,575 20,311,846 Household expenses
Penghasilan bunga (31,505,286) (32,119,721) Interest income
Penghasilan service charge (587,457,010) (100,510,000) Service charge income
Penghasilan sewa (1,886,532,282) (1,201,808,814) Rent income
Biaya pinjaman 8,915,463,003 4,656,589,195 Borrowing cost
Beban lain-lain 206,986,204 274,126,610 Other expenses
Rugi fiskal tahun berjalan (966,538,570) 5,970,057,790 Current year's tax loss
Penyesuaian atas dampak perubahan tarif pajak (113,710,424) (906,755,755) Adjustment for the impact of changes in tax rate
Beban pajak - Entitas (1,797,423,041) (270,776,957) Tax expenses - the Entity
Beban pajak - Entitas Anak 2,685,525,961 3,418,915,444 Tax expenses - Subsidiaries
Total pajak penghasilan 888,102,920 3,148,138,487 Total tax benefit
55
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
g. Administrasi g. Administration
Berdasarkan peraturan perpajakan Indonesia, Entitas melaporkan Under the taxation laws of Indonesia, the Entity submits tax return on
pajak terhutang berdasarkan perhitungan sendiri (self assessment ). the basis of self assessment. Directorate of General Taxes may
Direktorat Jenderal Pajak dapat menghitung dan mengubah kewajiban assess or amend taxes within 5 years from the date the tax became
pajak dalam batas waktu 5 tahun sejak tanggal terhutangnya pajak. due.
Berdasarkan Peraturan Pemerintah Pengganti Undang-Undang Based on Government Regulation in Lieu of Law of the Republic of
Republik Indonesia No. 1 Tahun 2020 tentang Kebijakan Keuangan Indonesia No. 1 of 2020 concerning State Financial Policy and
Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Financial System Stability for Handling the Corona Virus Disease
Corona Virus Disease (Covid-19) dan/atau dalam Rangka (Covid-19) Pandemic and/or in the Context of Facing Threats that
Menghadapi Ancaman yang Membahayakan Perekonomian Nasional Endanger the National Economy and/or Financial System Stability, an
dan/atau Stabilitas Sistem Keuangan, maka dilakukan penyesuaian adjustment of the Income Tax rate for corporate Taxpayers is made in
tarif Pajak Penghasilan Wajib Pajak badan dalam negeri dan bentuk state and permanent establishment, namely 22% which is valid in the
usaha tetap, yaitu sebesar 22% yang berlaku pada Tahun Pajak 2020 2020 Tax Year and 2021 Tax Year; and 20% which will come into
dan Tahun Pajak 2021; dan 20% yang mulai berlaku pada Tahun effect in the 2022 Fiscal Year.
Pajak 2022.
Berdasarkan Undang-Undang No. 7 Tahun 2021 tentang Based in Law No. 7 of 2021 concerning "Harmonization of Tax
"Harmonisasi Peraturan Perpajakan", Pemerintah menetapkan tarif Regulation" Government establish a single rate or Corporate Income
tunggal pajak penghasilan badan mulai Tahun Pajak 2022 menjadi Tax start from Fiscal Year 2022 to be 22% and for domestic public
22% dan Perusahaan Terbuka dalam negeri yang memenuhi kriteria listed companies that fulfill certain additional criteria will be eligible for
tertentu dapat memperoleh tarif pajak 3% lebih rendah dari tarif pajak a tax rate which is lower by 3% from the abovementioned tax rate.
yang disebutkan di atas.
20. BEBAN MASIH HARUS DIBAYAR 20. ACCRUED EXPENSES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pesangon 8,908,921,495 - Severance pay
Gaji 5,578,131,123 4,693,528,461 Salaries
Listrik 1,228,133,292 521,128,530 Electricity
Lain-lain 3,796,380,562 4,445,624,992 Others
Total 19,511,566,472 9,660,281,983 Total
21. UANG MUKA PENJUALAN 21. ADVANCE RECEIVED
Uang muka penjualan sebesar Rp 2.202.708.880 per tanggal 31 Desember Sales advance amounted to Rp 2,202,708,880 as of December 31, 2023
2023 (2022: Rp 1.332.900.176) merupakan uang muka yang diterima dari (2022: Rp 1,332,900,176) represent cash advance received from
pelanggan atas penjualan kain dan bahan pembantu. customers relating to sales transactions of textile and raw material.
56
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
22. PINJAMAN JANGKA PANJANG 22. LONG TERM LOANS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Term Loan 295,010,814,589 301,910,814,589 Term Loan
Kredit Modal Kerja (Catatan 16) Working Capital Facility (Note 16)
Dolar AS [US$ 9.000.000] - 141,579,000,000 US Dollar [US$ 9,000,000]
Rupiah - 253,728,000,000 Rupiah
Trust Receipt (Catatan 16) Trust Receipt (Note 16)
Dolar AS [US$ 7.729.914 (2022) - 121,599,304,897 US Dollar [US$ 7,729,914(2022)]
PT Bank Panin Tbk (Catatan 16) PT Bank Panin Tbk (Note 16)
Fasilitas Pinjaman Investasi - 6,845,525,847 Investment Loan Facility
Entitas Anak: The Subsidiary's Entity:
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
PT RMD 2,222,916,665 2,847,916,667 PT RMD
PT Bank Mestika Dharma Tbk PT Bank Mestika Dharma Tbk
PT JRA 526,777,750 670,185,511 PT JRA
PT RJS 563,979,470 703,860,969 PT RJS
PT BCA Finance PT BCA Finance
PT RGE 70,096,200 490,673,400 PT RGE
PT RTI 439,229,866 - PT RTI
Total 298,833,814,540 830,375,281,880 Total
Dikurangi: Bagian lancar (10,195,383,280) (528,418,325,204) Less: Current maturity
Total pinjaman bank jangka panjang 288,638,431,260 301,956,956,676 Long-term portion
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Entitas memperoleh beberapa Fasilitas Kredit dari PT Bank Negara The Entity obtained Credit Facilities from PT Bank Negara Indonesia
Indonesia (Persero) Tbk, sebagai berikut: (Persero) Tbk, as below:
Persetujuan Perpanjangan Fasilitas Kredit Restrukturisasi/
Approval of Restructuring Credit Facility Extension
No. COB1/6/633/R No. KPS1/2.8/283/R
tanggal 25 September 2023/ tanggal 29 Desember 2021/
dated September 25, 2023 dated December 29, 2021
Fasilitas Kredit Credit Facility
• Kredit Modal Kerja Term Loan - 1 Term Loan Working Capital Credit - 1 •
Maksimum Rp 140,760,000,000 Rp 147,460,000,000 Maximum
Jangka waktu 20 Nop 2020 - 19 Nop 2025/ 20 Nop 2020 - 19 Nop 2025/ Term of period
20 Nov 2020 - 19 Nov 2025 20 Nov 2020 - 19 Nov 2025
Tingkat bunga per tahun 7% 7% Interest rate p.a
• Kredit Modal Kerja Term Loan - 2 Term Loan Working Capital Credit - 2 •
Maksimum Rp 157,125,814,589 Rp 158,280,814,589 Maximum
Jangka waktu 20 Nop 2020 - 19 Nop 2025/ 20 Nop 2020 - 19 Nop 2025/ Term of period
20 Nov 2020 - 19 Nov 2025 20 Nov 2020 - 19 Nov 2025
Tingkat bunga per tahun 7% 7% Interest rate p.a
57
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
22. PINJAMAN JANGKA PANJANG (Lanjutan) 22. LONG-TERM LOANS (Continued)
PT Bank Negara Indonesia (Persero) Tbk (Lanjutan) PT Bank Negara Indonesia (Persero) Tbk (Continued)
Financial Covenants Financial Covenants
› Current Ratio minimal 1; › Current Ratio at least 1;
› Debt to Equity Ratio maksimal 2,5 yang wajib terpenuhi paling lambat › Debt to Equity Ratio maximum 2.5 which must be fulfilled no later than
pada Laporan Keuangan Audited 31 Desember 2025; the Audited Financial Report 31 December 2025;
› Debt Service Coverage minimal 100%; yang wajib terpenuhi paling › Debt Service Coverage at least 100% which must be fulfilled no later
lambat pada Laporan Keuangan Audited 31 Desember 2024; than the Audited Financial Report 31 December 2024;
› Rasio Coverage piutang + persediaan + Uang Muka Pembelian › Rasio Coverage Ratio of Receivables + Inventories + Advance
terhadap KMK (termasuk tagihan akseptasi LC/TR) + utang dagang Purchasing Payment for against KMK (including LC/TR acceptance
minimal 115%. bills) + accounts payable at least 115%.
Fasilitas pinjaman tersebut dijamin dengan: The credit facilities are secured by:
› Tanah dan bangunan di Jl. Raya Bandung - Garut KM 28, Desa › Land and buildings on Jl. Raya Bandung - Garut KM 28, Desa
Panenjoan, Kec. Cicalengka, Bandung, Jawa Barat dengan total luas Panenjoan, Kec. Cicalengka, Bandung, West Java with a total land area
tanah 122.329 M² dengan nilai pengikatan sebesar Rp 217.036.000.000; of 122,329 M² with mortgage right of Rp 217,036,000,000;
› Tanah dan bangunan kantor dan gudang di Jl. Sawah Lio Raya II No. 29- › Land and office and warehouse buildings on Jl. Sawah Lio Raya II No.
37, Jembatan Lima, Tambora, Jakarta Barat dengan total luas tanah 29-37, Jembatan Lima, Tambora, West Jakarta with a total land area of
2.713 M² dengan nilai pengikatan sebesar Rp 86.172.000.000; 2,713 M² with mortgage right of Rp 86,172,000,000;
› Tanah di Jl. Desa Tajur Kampung Babakan, Desa Tarikolot, Kec. › Land on Jl. Desa Tajur Kampung Babakan, Desa Tarikolot, Kec.
Citeureup, Kab. Bogor, Jawa Barat dengan total luas tanah 75.127 M² Citeureup, Kab. Bogor, West Java with a total land area of 75,127 M²
dengan nilai pengikatan sebesar Rp 57.720.000.000; with mortgage right of Rp 57,720,000,000;
› Tanah dan bangunan pabrik di Jl. Industri No. 54, Desa Tarikolot, Kec. › Land and factory building on Jl. Industri No. 54, Desa Tarikolot, Kec.
Citeureup, Kab. Bogor, Jawa Barat dengan total luas tanah 128.265 M², Citeureup, Kab. Bogor, West Java, with a total land area of 128,265 M²,
total luas bangunan 57.194 M² dan total luas sarana pelengkap 2.263 M² a total building area of 57,194 M² and total supplementary facilities of
dengan total nilai pengikatan sebesar Rp 251.682.000.000; 2,263 M² with a total mortgage right of Rp 251,682,000,000;
› Tanah dan bangunan gudang di Jl. Tanjungsari No. 3 Blok A-10 Kel. › Land and warehouse building on Jl. Tanjungsari No. 3 Blok A-10 Kel.
Tanjungsari, Kec. Sukomanunggal, Surabaya dengan total luas tanah Tanjungsari, Kec. Sukomanunggal, Surabaya with a total land area of
781 M² dan total luas bangunan 630 M² dengan total nilai pengikatan 781 M² and a total building area of 630 M² with a total mortgage right of
sebesar Rp 5.287.000.000; Rp 5,287,000,000;
› Tanah dan bangunan gudang di Jl. Tanjungsari No. 3 Blok E-20 Kel. › Land and warehouse building on Jl. Tanjungsari No. 3 Blok E-20 Kel.
Tanjungsari, Kec. Sukomanunggal, Surabaya dengan total luas tanah Tanjungsari, Kec. Sukomanunggal, Surabaya with a total land area of
463 M², total luas bangunan 410 M², dan sarana pelengkap dengan total 463 M², a total building area of 410 M², and supplementary facilities with
nilai pengikatan sebesar Rp 3.212.000.000; a total mortgage right of Rp 3,212,000,000;
› Tanah dan bangunan rumah di Jl. Kelabat No. 10 Kel. Patemon, Kec. › Land and house building on Jl. Kelabat No. 10 Kel. Patemon, Kec.
Sawahan, Surabaya atas nama Ricky Gunawan dengan total luas tanah Sawahan, Surabaya on behalf of Ricky Gunawan with a total land area
456 M² dan luas bangunan 361 M² dengan nilai pengikatan sebesar of 456 M² and a total building area of 361 M² with a total mortgage right
Rp 5.034.000.000; of Rp 5,034,000,000;
› Tambak Udang di Jl. Raya Pangkal Pinang - Sungai Liat KM 9 Desa › Shrimp Pond on Jl. Raya Pangkal Pinang - Sungai Liat KM 9
Pagarawan, Kec. Merawang, Kab. Bangka dengan luas tanah 753.400 Pagarawan Village, Kec. Merawang, Kab. Bangka with a land area of
M² dengan nilai pengikatan sebesar Rp 34.656.000.000; 753,400 M² with a total mortgage right of Rp 34,656,000,000;
› Tambak Udang di Kel. Parit Padang, Kec. Sungai Liat, Desa Pagarawan, › Shrimp Pond on Kel. Parit Padang, Kec. Sungai Liat, Desa Pagarawan,
Kec. Merawang, Kab Bangka dengan luas tanah 54.052 M² dengan nilai Kec. Merawang, Kab Bangka with a land area of 54,052 M² with a total
pengikatan sebesar Rp 17.297.000.000; mortgage right of Rp 17,297,000,000;
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
22. PINJAMAN JANGKA PANJANG (Lanjutan) 22. LONG-TERM LOANS (Continued)
PT Bank Negara Indonesia (Persero) Tbk (Lanjutan) PT Bank Negara Indonesia (Persero) Tbk (Continued)
› Penjaminan LPEI yang bersifat sementara dan dapat dilepas apabila › LPEI guarantee that is temporary and can be released if the guarantee
program penjaminan selesai dengan nilai taksasi sebesar program is completed with an estimated value of Rp 63,000,000,000;
Rp 63.000.000.000;
› Tanah, bangunan, dan mesin-mesin di Jl. Raya Bandung - Garut KM 28, Land, buildings, and machines on Jl. Raya Bandung - Garut KM 28,
Desa Panenjoan, Kec. Cicalengka, Bandung, Jawa Barat dengan luas Desa Panenjoan, Kec. Cicalengka, Bandung, West Java with a land
tanah 59.624 M² dengan total nilai taksasi tanah dan bangunan sebesar area of 59,624 M² with a total estimated value of land and building
Rp 92.740.000.000 dan nilai pengikatan mesin sebesar amounted of Rp 92,740,000,000 and total mortgage right of machines
Rp 111.955.000.000; amounted of Rp 111,955,000,000;
› Mesin-mesin yang terletak di Jl. Sawah Lio Raya II No. 29-37, Jembatan › The machines are located on Jl. Sawah Lio Raya II No. 29-37,
Lima, Tambora, Jakarta Barat dengan nilai pengikatan sebesar Jembatan Lima, Tambora, West Jakarta with a mortgage right of
Rp 312.000.000; Rp 312,000,000;
› Mesin-mesin yang terletak di Jl. Industri No. 54, Desa Tarikolot, Kec. › The machines are located on Jl. Industri No. 54, Desa Tarikolot, Kec.
Citeureup, Kab. Bogor, Jawa Barat dengan nilai pengikatan sebesar Citeureup, Kab. Bogor, West Java with mortgage right of
Rp 6.098.000.000; Rp 6,098,000,000;
› Piutang usaha atas nama PT Ricky Putra Globalindo Tbk dengan nilai › Receivables on behalf of PT Ricky Putra Globalindo Tbk with a
pengikatan Rp 214.959.000.000; mortgage right of Rp 214,959,000,000;
› Persediaan atas nama PT Ricky Putra Globalindo Tbk dengan nilai › Inventories on behalf of PT Ricky Putra Globalindo Tbk with a mortgage
pengikatan Rp 393.368.000.000; right of Rp 393,368,000,000;
› Personal guarantee atas nama Paulus Gunawan dengan Akta Borgtocht › Personal guarantee on behalf of Paulus Gunawan with Borgtocht Deed
No. 61 tanggal 30 Maret 2011; No. 61 dated March 30, 2011;
› Personal guarantee atas nama Andrian Gunawan dengan Akta › Personal guarantee on behalf of Andrian Gunawan with Borgtocht Deed
Borgtocht No. 62 tanggal 30 Maret 2011. No. 62 dated March 30, 2011.
Berdasarkan Laporan Penilaian Aset atas jaminan pinjaman PT Bank Based on the Asset Valuation Report on the loan guarantee of PT Bank
Negara Indonesia (Persero) Tbk, oleh Perusahaan Jasa Penilai Negara Indonesia (Persero) Tbk, by the Independent Appraiser registered
Independen terdaftar KJPP Dasa'at Yudistira & Rekan, total nilai pasar aset with KJPP Dasa'at Yudistira & Rekan, the total market value of the
jaminan adalah sebesar Rp 923.409.964.440 dengan masa berlaku dari collateral assets amounted Rp 923,409,964,440 with a validity period from
tahun 2022 sampai dengan 2024. 2022 to 2024.
PT Bank Cental Asia Tbk PT Bank Cental Asia Tbk
• PT Ricky Mumbul Daya (RMD), Entitas Anak • PT Ricky Mumbul Daya (RMD), Subsidiary
Berdasarkan Surat Pemberitahuan Pemberian Kredit tanggal 7 Based on the Notification of Credit Granting dated December 7, 2022,
Desember 2022, BCA menyetujui untuk memberikan Fasilitas BCA agreed to provide an Installment Loan I Facility of
Installment Loan I sebesar Rp 1.000.000.000, Fasilitas Installment Loan Rp 1,000,000,000, an Installment Loan II Facility of Rp 1,125,000,000
II sebesar Rp 1.125.000.000 dan Fasilitas Installment Loan III sebesar and an Installment Loan III Facility of Rp 1,000,000,000 to RMD, for a
Rp 1.000.000.000 kepada RMD, dengan jangka waktu 60 bulan dengan period of 60 months with interest rate of 10.25% per annum.
tingkat bunga 10,25% per tahun.
Fasilitas Pinjaman tersebut dijamin dengan tanah dan bangunan dengan The loan facility is secured by land and building with SHGB No.
SHGB No. 3410/Rejosari seluas 750 M², dengan hak pertanggungan 3410/Rejosari covering an area of 750 M², with coverage rights of
senilai Rp 2.329.101.000, tanah dan bangunan dengan SHGB Rp 2,329,101,000, SHGB No. 3535/Rejosari covering an area of 1.473
No.3535/Rejosari seluas 1.473 M², dengan hak pertanggungan senilai M², with morgage rights of Rp 4,441,349,000 (Note 11).
Rp 4.441.349.000 (Catatan 11).
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
22. PINJAMAN JANGKA PANJANG (Lanjutan) 22. LONG-TERM LOANS (Continued)
PT Bank Mestika Dharma Tbk PT Bank Mestika Dharma Tbk
▪ PT Jasa Ricky Abadi (JRA), Entitas Anak ▪ PT Ricky Jaya Sakti (RJS), Subsidiary
Berdasarkan Perjanjian Pinjaman Nomor: 006/SPPK/DIV-SME/XI/2021 Based on the Loan Agreement No: 006/SPPK/DIV-SME/XI/2021 dated
tanggal 12 November 2021, JRA memperoleh fasilitas Kredit Modal November 12, 2021, JRA obtained a Working Capital (KMK) facility from
Kerja (KMK) dari PT Bank Mestika Dharma Tbk sebesar PT Bank Mestika Dharma Tbk amounted Rp 800,000,000. The credit
Rp 800.000.000. Jangka waktu kredit selama 60 bulan terhitung mulai period is 60 months, from December 28, 2021 to December 28, 2026,
tanggal 28 Desember 2021 sampai dengan 28 Desember 2026, dengan with an effective interest of 10% p.a for 5 years, in monthly installments
bunga efektif sebesar 10% p.a selama 5 tahun yang diangsur bulanan including interest amounted Rp. 16,997,635.
termasuk bunga sebesar Rp 16.997.635.
Jaminan atas fasilitas pinjaman Kredit Modal Kerja (KMK) tersebut The KMK facility is secured by land and building SHGB No. 2716, with
sebidang tanah dan bangunan dengan SHGB No. 2716, seluas 64 M², total area of 64 M², locating at Jl. Padang Golf, Komplek CBD Blok E
terletak di Jl. Padang Golf, Komplek CBD Blok E No. 76 Medan. SHGB No. 76 Medan. This SHGB will be expire on September 25, 2031 (Note
tersebut berakhir tanggal 25 September 2031 (Catatan 11). 11).
▪ PT Ricky Jaya Sakti (RJS), Entitas Anak ▪ PT Ricky Jaya Sakti (RJS), Subsidiary
Berdasarkan Akta Perjanjian Kredit No. 74 tanggal 25 Maret 2022, RJS Based on the Credit Agreement No. 74 dated March 25, 2022, RJS
memperoleh fasilitas Kredit Modal Kerja (KMK) dari PT Bank Mestika obtained a Working Capital (KMK) facility from PT Bank Mestika
Dharma Tbk sebesar Rp 800.000.000, dengan jangka waktu kredit Dharma Tbk amounted Rp 800,000,000. The credit period is 60 months,
selama 60 bulan, terhiitung tanggal 25 Maret 2022 sampai dengan 25 from March 25, 2022 to March 25, 2027, with an effective interest of
Maret 2027, dengan bunga efektif sebesar 10% p.a selama 5 tahun yang 10% p.a for 5 years, in monthly installments including interest amounted
diangsur bulanan termasuk bunga sebesar Rp 16.997.635,20. Rp 16,997,635.20.
Jaminan atas fasilitas pinjaman Kredit Modal Kerja (KMK) tersebut KMK is secured by 64 M² of land area with SHGB No. 2699/Sukadamai,
sebidang tanah seluas 64 M² dengan Hak Guna Bangunan nomor which located at Sukadamai, Medan, North Sumatra (Note 11).
2699/Sukadamai yang terletak di Kelurahan Sukadamai, Medan, Provinsi
Sumatera Utara (Catatan 11).
PT BCA Finance PT BCA Finance
▪ PT Ricky Garmen Exportindo (RGE), Entitas Anak ▪ PT Ricky Garmen Exportindo (RGE), Subsidiary
Berdasarkan Kontrak Perjanjian Pembiayaan Multiguna No. 1042002345- Based on the Multipurpose Financing Agreement Contract No.
PK-001 tanggal 31 Maret 2022, RGE memperoleh Fasilitas Pembiayaan 1042002345-PK-001 dated March 31, 2022 , RGE obtained a
Multiguna dari PT BCA Finance dengan keseluruhan nilai aset yang Multipurpose Financing Facility from PT BCA Finance with a total asset
diperoleh sebesar Rp 1.542.584.000, dimana nilai yang dibiayai adalah amounted Rp 1,542,584,000, where the value financed by this facility is
sebesar Rp 747.691.800, dengan jangka waktu 24 bulan dengan tingkat Rp 747,691,800, with a term of 24 months with a flat interest rate of
bunga flat 6,25% per tahun. 6.25% per annum.
Fasilitas pembiayaan tersebut dijamin dengan kendaraan senilai The financing facilities is secured by the vehicles amounted of
Rp 1.500.000.000 (Catatan 11). Rp 1,500,000,000 (Note 11).
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
22. PINJAMAN JANGKA PANJANG (Lanjutan) 22. LONG-TERM LOANS (Continued)
PT BCA Finance (Lanjutan) PT BCA Finance (Continued)
▪ PT Ricky Tekstil Indonesia (RTI), Entitas Anak ▪ PT Ricky Tekstil Indonesia (RTI), Subsidiary
Berdasarkan Kontrak Perjanjian Pembiayaan Multiguna No. 1204004292- Based on the Multipurpose Financing Agreement Contract No.
PK-001 dan No. 1204004292-PK-003 tanggal 01 Maret 2023, PT Ricky 1204004292-PK-001 and No. 1204004292-PK-003 dated March 01,
Tekstil Indonesia (RTI) memperoleh 2 (dua) Fasilitas Pembiayaan 2023, PT Ricky Tekstil Indonesia (RTI), a Subsidiary, obtained 2 (two)
Multiguna dari PT BCA Finance dengan keseluruhan nilai aset yang Multipurpose Financing Facilities from PT BCA Finance with a total
diperoleh masing-masing sebesar Rp 390.851.200, di mana total nilai asset amounted Rp 390,851,200 respectively, where the total value
yang dibiayai oleh fasilitas ini adalah masing-masing sebesar financed by these facilities amounted Rp 292,000,000 respectively, with
Rp 292.000.000, dengan jangka waktu 36 bulan dengan tingkat bunga a term of 36 months with a flat interest rate of 6.75% per annum.
flat masing-masing 6,75% per tahun.
Fasilitas pembiayaan tersebut dijamin dengan 2 (dua) kendaraan masing- The financing facilities are secured by 2 (two) vehicles amounted of
masing senilai Rp 365.000.000 (Catatan 11). Rp 365,000,000, respectively (Note 11).
23. LIABILITAS SEWA 23. LEASE LIABILITIES
Pembayaran sewa pembiayaan minimum di masa yang akan datang pada The future minimum finance lease payment as of December 31, 2023 and
tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut: 2022 are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Liabilitas sewa bruto - pembayaran sewa minimum: Gross lease liabilities - minimum lease payments:
Tahun 2023 - 4,473,404,866 Year 2023
Tahun 2024 4,941,587,918 3,918,960,425 Year 2024
Tahun 2025 3,717,025,495 2,694,397,734 Year 2025
Tahun 2026 1,646,895,400 1,139,698,800 Year 2026
10,305,508,813 12,226,461,825
Dikurangi: Beban keuangan di masa depan (833,456,767) (1,212,186,630) Less: Future finance charges on lease
Nilai kini liabilitas sewa pembiayaan 9,472,052,046 11,014,275,195 Present value of finance lease liabilities
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Nilai kini liabilitas sewa pembiayaan adalah sebagai
berikut: The present value of lease liabilities is as follows:
Tahun 2023 - 3,791,401,159 Year 2023
Tahun 2024 4,400,773,699 3,575,797,086 Year 2024
Tahun 2025 3,471,433,995 2,541,472,201 Year 2025
Tahun 2026 1,599,844,352 1,105,604,749 Year 2026
9,472,052,046 11,014,275,195
Dikurangi: Bagian lancar (4,400,773,699) (3,791,401,159) Less : Current maturity
Bagian jangka panjang 5,071,278,347 7,222,874,036 Long-term portion
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFIT LIABILITIES
Grup menghitung dan membukukan imbalan kerja untuk seluruh Group calculated the employee benefits for its required employees, in
karyawannya yang berhak memperoleh imbalan kerja, sesuai Keputusan conformity with Decree of Minister of Manpower No. Kep-150/Men/2000,
Menteri Tenaga Kerja No. 150/Men/2000 dan telah direvisi dengan UU No. which has been revised with Manpower Law No. 11 year 2020 under
11 tahun 2020 sesuai PSAK 24 Revisi 2015 tentang "penyelesaian PSAK 24 revised 2015 regarding “the settlement of work dismissal and
pemutusan hubungan kerja dan penetapan uang pesangon, uang determination of separation, gratuity and compensation payments by
penghargaan masa kerja dan ganti kerugian di Entitas". Tidak terdapat entities”. There were no funding provided by the Entity and its Subsidiaries
pendanaan yang disisihkan oleh Grup sehubungan dengan estimasi related to the estimated liabilities.
liabilitas tersebut.
Liabilitas imbalan kerja Grup telah dihitung oleh KKA Arya Bagiastra, Employee benefit liability of the Group were calculated by KKA Arya
aktuaris independen, dengan asumsi kunci kerja sebagai berikut: Bagiastra, independent actuary, using the key assumptions are as follows:
Dec 31, 2023 Dec 31, 2022
Dec 31, 2023 Dec 31, 2022
Tingkat Diskonto : 6.62% per tahun/per 6.56% per tahun/per : Discount Rate
annum annum
Tingkat Kenaikan Gaji : 3% per tahun/per annum : Salary Increment Rate
Tingkat Mortalitas : TMI - 4 : Mortality Rate
Tingkat Kecacatan : 10%xTMI - 4 : Disability Rate
Usia Pensiun Normal : 55 tahun/years : Normal Pension Age
Mutasi liabilitas bersih di laporan posisi keuangan konsolidasian adalah Movements in the net liability recognized in the consolidated statement of
sebagai berikut: financial position are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Saldo awal 41,751,728,427 44,254,483,634 Beginning balance
Beban tahun berjalan 9,593,306,808 3,018,576,699 Provision during the year
Pembayaran manfaat (6,363,278,464) (4,211,113,367) Benefit payment
Perubahan program manfaat - (55,576,815) Changes in benefit plans
Pengukuran kembali yang dicatat di OCI 3,087,444,375 (1,228,768,374) Remeasurement to be recognized in OCI
Penghapusan liabilitas imbalan pascakerja - (25,873,350) Elimination of post employee benefit obligation
Saldo akhir 48,069,201,146 41,751,728,427 Ending balance
▪ Jumlah yang diakui dalam laporan laba dan rugi konsolidasian ▪ Amounts recognized in the consolidated statement of profit and loss in
sehubungan dengan imbalan kerja ini adalah sebagai berikut: respect of these employee benefits are as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Biaya jasa kini 3,471,913,366 3,139,501,868 Current service cost
Biaya bunga 2,786,582,882 2,600,871,402 Interest cost
Pengakuan segera dari biaya jasa lalu yang vested 3,334,810,560 (2,721,796,571) Immediate recognition of past service cost - Vested
Total beban 9,593,306,808 3,018,576,699 Total expenses
62
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
24. LIABILITAS IMBALAN KERJA (Lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (Continued)
▪ Imbalan kerja dialokasikan pada: ▪ Employee benefits are allocated to:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Harga pokok penjualan (Catatan 31) 5,537,226,309 246,263,508 Cost of goods sold (Note 31)
Beban umum dan administrasi (Catatan 34) 4,056,080,499 2,772,313,191 General and administrative expenses (Note 34)
Total 9,593,306,808 3,018,576,699 Total
▪ Akumulasi nilai yang diakui pada Penghasilan Komprehensif Lain: ▪ Cummulative amounts recognized in other comprehensive income (OCI):
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Saldo awal (24,015,428,366) (25,244,196,740) Beginning balance
Pengukuran kembali yang dicatat di OCI (3,087,444,375) 1,228,768,374 Remeasurement of defined benefit obligation
Saldo akhir (27,102,872,741) (24,015,428,366) Ending balance
Pajak penghasilan terkait 5,463,622,554 4,205,468,939 Income tax to this related item
Saldo akhir OCI, neto setelah dikurangi Ending balance OCI, net after deducted
pajak penghasilan terkait (21,639,250,187) (19,809,959,427) income tax
Analisa sensitivitas kuantitatif untuk asumsi-asumsi yang material pada The quantitative sensitivity analysis for material assumptions as of
tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 is as follows:
• Tingkat Diskonto Discount Rates •
Pengaruh nilai kini atas liabilitas
imbalan pasca kerja/
Effect present value of benefits obligation
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
- Kenaikan 1% 46,927,307,216 42,505,230,805 Increase 1% -
- Penurunan 1% 52,532,833,585 47,552,380,302 Decrease 1% -
• Kenaikan Gaji di Masa Depan Future Salary Increase •
Pengaruh nilai kini atas liabilitas
imbalan pasca kerja/
Effect present value of benefits obligation
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
- Kenaikan 1% 52,379,719,565 47,433,021,075 Increase 1% -
- Penurunan 1% 47,016,633,055 42,569,858,758 Decrease 1% -
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
25. PINJAMAN JANGKA PANJANG LAINNYA 25. OTHER LONG-TERM LOANS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Entitas: The Entity:
PT Danareksa Finance (Persero) 8,795,889,936 - PT Danareksa Finance (Persero)
Dikurangi: Jangka pendek (1,360,692,144) - Less: Current portion
Entitas Anak: The Subsidiary's Entity:
Kobayashi Woven Labels Co., Ltd Kobayashi Woven Labels Co., Ltd
Dolar AS [US$ 740.000] 11,407,840,000 11,640,940,000 US Dollar [US$ 740,000]
Rupiah - 251,405,867 Rupiah
Total 18,843,037,792 11,892,345,867 Total
PT Danareksa Finance (Persero) PT Danareksa Finance (Persero)
Sebagaimana diungkapkan pada Catatan 15 atas laporan keuangan As disclosed in Note 15 to the consolidated financial statements, that on
konsolidasian, bahwa pada tanggal 28 Desember 2022, PT Asuransi Jasa December 28, 2022, PT Asuransi Jasa Indonesia (Persero) stated that it
Indonesia (Persero) menyatakan bahwa telah mengklaim pinjaman Entitas had claimed the Entity's loan to PT Danareksa Finance amounting to
kepada PT Danareksa Finance sebesar Rp 50.820.000.000, sehingga Rp 50,820,000,000, so that the Entity's loan balance had been transferred
saldo pinjaman Entitas telah beralih sebagai pinjaman kepada PT Asuransi as a loan to PT Asuransi Jasa Indonesia (Persero), but the interest is still
Jasa Indonesia (Persero), tetapi atas bunganya tetap dicatat sebagai recorded as a loan to PT Danareksa Finance (Persero).
pinjaman kepada PT Danareksa Finance (Persero).
Sehubungan dengan bunga di atas, berdasarkan Akta Adendum Perjanjian In connection with the interest above, based on the Deed of Addendum to
Modal Kerja dari notaris Wiwiek Widhi Astuti, S.H., No. 16 tanggal 31 Working Capital Agreement from notary Wiwiek Widhi Astuti, S.H., No. 16
Agustus 2023, bahwa sampai dengan tanggal 21 Desember 2022, Entitas dated 31 August, 2023, that up to December 21, 2022, the Entity still has
masih mempunyai kewajiban bunga sebesar Rp 9.356.844.996 kepada PT an interest obligation of Rp 9,356,844,996 to PT Danareksa Finance,
Danareksa Finance, dimana nilai tersebut merupakan bunga tunggakan where this amount represents interest on outstanding loans before it was
pinjaman sebelum diambil alih oleh PT Asuransi Jasa Indonesia (Persero), taken over by PT Asuransi Jasa Indonesia (Persero), and the Entity
dan Entitas setuju untuk melunasi kewajiban bunga tersebut dalam jangka agrees to pay off the interest obligation within a period of 61 months, so
waktu 61 bulan, sehingga akan lunas pada tanggal 27 Juli 2028. that it will be paid off on July 27, 2028.
Kobayashi Woven Labels Co., Ltd Kobayashi Woven Labels Co., Ltd
Berdasarkan Perjanjian Pinjaman tanggal 10 Februari 2021, PT Ricky Based on Loan Agreement date February 10, 2021, PT Ricky Kobayashi,
Kobayashi, Entitas Anak, memperoleh pinjaman bersyarat dari Kobayashi a Subsidiary, obtained a conditional loan from Kobayashi Woven Labels
Woven Labels Co., Ltd dengan jumlah pinjaman sebesar US$ 740.000, Co., Ltd amounted US$ 740,000, with loan term 3 years since the date of
dengan jangka waktu pinjaman ini adalah 3 tahun terhitung sejak tanggal agreement was signed until February 10, 2024, with interest rate at 1.5%
surat perjanjian ditandatangani sampai dengan 10 Februari 2024, dengan p.a and interest on the loan amounted US$ 2,775 will be paid every 3
tingkat suku bunga pinjaman adalah sebesar 1,5% per tahun dan bunga months. Beside that, PT Ricky Kobayashi also has other loan amounted to
pinjaman sebesar US$ 2.775 akan dibayar setiap 3 bulan. Disamping itu, Rp Nil (2022: Rp 251,405,867).
PT Ricky Kobayashi juga mempunyai pinjaman lainnya sebesar Rp Nihil
(2022: Rp 251.405.867).
Berdasarkan Perjanjian Perpanjangan Pinjaman tanggal 10 Februari 2024, Based on Loan Extension Agreement date February 10, 2024, both of
kedua belah pihak setuju untuk memperpanjang jangka waktu pinjaman parties agreed to extend the period of loan for 3 years since the date of
untuk jangka waktu 3 tahun sejak tanggal surat perjanjian ditandatangani agreement was signed (February 10, 2024 until February 10, 2027).
(10 Februari 2024 sampai dengan 10 Februari 2027).
64
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
26. MODAL SAHAM 26. CAPITAL STOCK
Berdasarkan Akta Notaris No. 20, tanggal 24 Juni 2008 dari Syarifah Based on Notarial Deed No. 20, dated June 24, 2008 of Syarifah Chozie,
Chozie, S.H., MH, modal dasar dari Entitas sebesar Rp 576.000.000.000, S.H., MH, the authorized capital of the Entity amounted to
yang terdiri dari 1.152.000.000 lembar saham dengan nilai nominal Rp 500 Rp 576,000,000,000 (full amount), consisting of 1,152,000,000 shares with
per saham. Dari modal dasar tersebut telah ditempatkan dan disetor penuh par value of Rp 500 per share. From the authorized capital, 641,717,510
sebanyak 641.717.510 saham. shares had been issued and fully paid-up.
Susunan pemegang saham Entitas pada tanggal 31 Desember 2023 dan The composition of stockholders based on the list of stockholders issued
2022 berdasarkan daftar yang dikeluarkan oleh PT Raya Saham Registra, by PT Raya Saham Registra, Securities Administration Bureau as of
Biro Administrasi Efek, adalah sebagai berikut: December 31, 2023 and 2022 are as follow:
Jumlah Presentase Total
Lembar Saham/ Kepemilikan/ Modal Disetor/
Number of Percentage of Total
Pemegang Saham Share Ownership Paid-in Capital Shareholder
%
Spanola Holding, Ltd 125,000,000 19.48 62,500,000,000 Spanola Holding, Ltd
PT Ricky Utama Raya 99,192,100 15.46 49,596,050,000 PT Ricky Utama Raya
Denzin International Limited 84,095,500 13.10 42,047,750,000 Denzin International Limited
Publik (masing-masing di bawah 5%) 333,429,910 51.96 166,714,955,000 Public (Individually less than 5%)
Total 641,717,510 100.00 320,858,755,000 Total
Entitas telah mencatatkan seluruh sahamnya pada Bursa Efek Indonesia. The Entity has listed all its shares on the Indonesian Stock Exchange.
Pada tanggal 31 Desember 2023, saham yang dimiliki oleh Direksi As at 31 December 2023, shares owned by the Board of Directors of the
Perseroan adalah sebanyak 2.622.000 lembar saham, atau 0,41% dari Entity of 2,622,000 shares, or representing 0.41% of the shares issued
jumlah saham yang beredar (2022: 4.165.000 lembar saham). (2022: 4,165,000 shares).
27. TAMBAHAN MODAL DISETOR, NETO 27. ADDITIONAL PAID-IN CAPITAL, NET
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Tambahan modal disetor saat Additional paid-in capital from
Penawaran Umum Saham Perdana 6,000,000,000 6,000,000,000 Initial Public Offering (IPO)
Biaya emisi saham (944,246,000) (944,246,000) Share issuance cost
5,055,754,000 5,055,754,000
Selisih nilai transaksi kombinasi bisnis Difference in value from restructuring
entitas sepengendali (170,995,884) (170,995,884) transactions
Program Pengampunan Pajak 5,088,996,550 5,088,996,550 Tax Amnesty Program
Total tambahan modal disetor, neto 9,973,754,666 9,973,754,666 Total additional paid-in capital, net
Tambahan modal disetor saat penawaran umum saham perdana berasal The additional paid in capital from IPO arose from proceeds Initial Public
dari penawaran umum saham perdana pada tahun 1998 sebanyak Offering of to 60,000,000 shares in 1998.
60.000.000 saham.
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
27. TAMBAHAN MODAL DISETOR, NETO (Lanjutan) 27. ADDITIONAL PAID-IN CAPITAL, NET (Continued)
Entitas mengikuti Program Pengampunan Pajak (Tax Amnesty ) pada The Entity has participated in Tax Amnesty Program the Asset Declaration
periode ke-3 dengan tarif tebusan pajak sebesar 5%, dan telah Letter for Tax Amnesty in 3rd period with tax rate of 5%, and has
menyerahkan Surat Pernyataan Harta untuk Pengampunan Pajak pada submitted Treasury Statement Letter on March 21, 2017 at KPP Stock
tanggal 21 Maret 2017 di KPP Perusahaan Masuk Bursa dengan Exchange by reporting undecleared Net Asset Value at the End of the Last
mencantumkan Nilai Harta Bersih per Akhir Tahun Pajak Terakhir sebesar Tax Year amounted to Rp 5,088,996,550, which consists of fixed assets
Rp 5.088.996.550 terdiri atas aset tetap dan piutang lain-lain yang belum and other receivables. The Entity has paid tax amnesty compensation
dilaporkan. Entitas telah membayar uang tebusan sebesar Rp 254.449.828 amounted to Rp 254,449,828 on March 16, 2017, and received a
pada tanggal 16 Maret 2017, dan telah sudah menerima Surat Keterangan Certificate of Tax Amnesty from KPP Stock Exchange No. KET-
Pengampunan Pajak dari KPP Perusahaan Masuk Bursa No. KET- 786/PP/WPJ.07/2017 on April 7, 2017. The Entity recorded net asset value
786/PP/WPJ.07/2017 pada tanggal 7 April 2017. Entitas mencatat nilai aset of Rp 5,088,996,550 under "Additional Paid-in Capital".
bersih sebesar Rp 5.088.996.550 pada akun "Tambahan Modal Disetor".
28. DIVIDEN TUNAI DAN SALDO LABA YANG TELAH DITENTUKAN 28. CASH DIVIDEND AND APPROPRIATED RETAINED EARNINGS
PENGGUNAANNYA
Saldo Laba Yang Telah Ditentukan Penggunaannya Appropriated Retained Earnings
Berdasarkan Undang-Undang Perseroan Terbatas, Perseroan diharuskan Under Indonesian Company Law, companies are required to set up a
untuk membuat penyisihan cadangan wajib hingga sekurang-kurangnya statutory reserve amounting to at least 20% of the issued and paid-up
20% dari jumlah modal yang ditempatkan dan disetor penuh. capital.
Saldo laba yang ditentukan penggunaannya pada tanggal 31 Desember The balance of appropriated retained earnings as of December 31, 2023
2023 dan 2022 adalah sebesar Rp 1.150.000.000. and 2022 were Rp 1,150,000,000.
29. KEPENTINGAN NON-PENGENDALI 29. NON-CONTROLLING INTERESTS
31 Des 2023/Dec 31, 2023
Bagian Laba
(Rugi) Entitas
Anak/
Share Profit
1 Jan 2023/ (Loss) of 31 Des 2023/
Entitas Anak Jan 1, 2023 Subsidiaries Dec 31, 2023 Subsidiaries
PT RMD 2,444,356,583 (928,893,975) 1,515,462,608 PT RMD
PT RAJ 18,680,987 (389,945) 18,291,042 PT RAJ
PT JRA 5,024,968 196,995 5,221,963 PT JRA
PT RJS 1,026,607,163 67,580,747 1,094,187,910 PT RJS
PT RMW 14,053,014 (143,108) 13,909,906 PT RMW
PT RHC 567,895,915 23,449,134 591,345,049 PT RHC
PT RTI 2,309,509,100 (56,122,533) 2,253,386,567 PT RTI
PT RGE 1,379,282,773 36,945,047 1,416,227,820 PT RGE
PT RT Mahkota 25,701,938 (30,516,224) (4,814,286) PT RT Mahkota
PT RG 4,847,952,569 (554,065,309) 4,293,887,260 PT RG
PT RS 1,394,748,600 28,266,346 1,423,014,946 PT RS
PT RCR 50,818,536 (56,786,130) (5,967,594) PT RCR
PT RK 9,073,260,875 (26,783,093) 9,046,477,782 PT RK
Total 23,157,893,021 (1,497,262,048) 21,660,630,973 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
29. KEPENTINGAN NON-PENGENDALI (Lanjutan) 29. NON-CONTROLLING INTERESTS (Continued)
31 Des 2022/Dec 31, 2022
Bagian Laba
(Rugi) Entitas
Anak/
Share Profit
1 Jan 2022/ (Loss) of 31 Des 2022/
Entitas Anak Jan 1, 2022 Subsidiaries Dec 31, 2022 Subsidiaries
PT RMD 2,503,801,499 (59,444,916) 2,444,356,583 PT RMD
PT RAJ 16,689,068 1,991,919 18,680,987 PT RAJ
PT JRA 4,573,918 451,050 5,024,968 PT JRA
PT RJS 948,876,460 77,730,703 1,026,607,163 PT RJS
PT RMW 13,299,606 753,408 14,053,014 PT RMW
PT RHC 568,180,113 (284,198) 567,895,915 PT RHC
PT RTI 2,378,643,797 (69,134,697) 2,309,509,100 PT RTI
PT RGE 1,296,498,598 82,784,175 1,379,282,773 PT RGE
PT RT Mahkota 118,433,394 (92,731,456) 25,701,938 PT RT Mahkota
PT RG 6,699,852,292 (1,851,899,723) 4,847,952,569 PT RG
PT RS 1,368,571,193 26,177,407 1,394,748,600 PT RS
PT RCR 64,438,692 (13,620,156) 50,818,536 PT RCR
PT RK 10,701,422,424 (1,628,161,549) 9,073,260,875 PT RK
Total 26,683,281,054 (3,525,388,033) 23,157,893,021 Total
30. PENJUALAN NETO 30. NET SALES
31 Des 2023/Dec 31, 2023
Pihak Ketiga/ Pihak Berelasi/ Penjualan Neto/
Third Parties Related Parties Net Sales
Garmen Garment
Lokal Local
Pakaian dalam 313,236,086,561 67,034,508,774 380,270,595,335 Underwear
Pakaian luar 54,981,566,127 3,375,047,061 58,356,613,188 Fashionwear
Kain 99,083,016,094 4,255,521,003 103,338,537,097 Fabric
Aksesoris 27,849,830,130 142,786,860 27,992,616,990 Accessories
Lain-lain 1,803,368,082 - 1,803,368,082 Others
Ekspor Export
Pakaian luar 137,606,878,982 103,258,199,525 240,865,078,507 Fashionwear
Pakaian dalam 3,050,154 9,397,550,750 9,400,600,904 Underwear
Spinning Spinning
Lokal 46,455,730,400 - 46,455,730,400 Local
Total 681,019,526,530 187,463,613,973 868,483,140,503 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
30. PENJUALAN NETO (Lanjutan) 30. NET SALES (Continued)
31 Des 2022/Dec 31, 2022
Pihak Ketiga/ Pihak Berelasi/ Penjualan Neto/
Third Parties Related Parties Net Sales
Garmen Garment
Lokal Local
Pakaian dalam 343,898,931,551 44,440,926,093 388,339,857,644 Underwear
Pakaian luar 37,046,054,472 239,665,176 37,285,719,648 Fashionwear
Kain 53,190,411,189 7,156,321,770 60,346,732,959 Fabric
Aksesoris 24,945,566,076 36,795,080 24,982,361,156 Accessories
Lain-lain 13,355,873,848 - 13,355,873,848 Others
Ekspor Export
Pakaian luar 174,252,410,588 110,607,380,104 284,859,790,692 Fashionwear
Pakaian dalam 1,776,647,618 14,960,108,475 16,736,756,093 Underwear
Spinning Spinning
Lokal 388,587,446,390 - 388,587,446,390 Local
Total 1,037,053,341,732 177,441,196,698 1,214,494,538,430 Total
Pelanggan dengan nilai pendapatan di atas 10% dari total pendapatan neto Customers with have revenue above 10% of total consolidated net
konsolidasian untuk tahun yang berakhir pada 31 Desember 2023 dan revenue for the years ended December 31, 2023 and 2022 are as follows:
2022 adalah sebagai berikut:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
PT Bintang Kanguru 112,176,619,179 105,208,547,732 PT Bintang Kanguru
PT Tantra Textile Industry - 145,282,347,597 PT Tantra Textile Industry
Total 112,176,619,179 250,490,895,329 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
31. HARGA POKOK PENJUALAN 31. COST OF GOODS SOLD
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Bahan baku Raw materials
Saldo awal 313,584,384,817 305,958,541,541 Beginning balance
Pembelian 355,129,027,123 619,614,498,178 Purchases
Bahan baku siap digunakan 668,713,411,940 925,573,039,719 Raw materials available for used
Saldo akhir (325,314,604,012) (313,584,384,817) Ending balance
Bahan baku yang digunakan 343,398,807,928 611,988,654,902 Raw materials used
Tenaga kerja langsung 133,480,148,600 167,852,209,742 Direct labor
Biaya pabrikasi Manufacturing overhead
Listrik, air dan telepon 19,260,014,858 52,056,347,539 Electricity, water and telephone
Penyusutan (Catatan 11) 18,887,328,223 21,847,267,474 Depreciation (Note 11)
Bahan pembantu 16,924,862,857 60,432,055,666 Indirect material
Biaya jasa maklon 13,597,357,879 46,425,848,177 Maklon fee
Imbalan pascakerja (Catatan 24) 5,537,226,309 246,263,508 Post-employment benefit (Note 24)
Pemeliharaan dan perbaikan 2,327,852,481 5,334,151,321 Repair and maintenance
Pengiriman 1,903,532,924 2,671,921,565 Delivery
Asuransi 1,766,626,283 1,364,474,798 Insurance
Sparepart 1,384,808,646 2,291,739,762 Sparepart
Bahan bakar dan pelumas 1,260,262,424 1,519,286,247 Fuel and oil
Perijinan 1,251,735,168 603,114,700 License
Sewa 460,704,624 1,040,723,341 Rent
Keamanan 92,700,000 153,119,500 Security
Amortisasi (Catatan 12) 2,281,244 4,125,000 Amortization (Note 12)
Total biaya pabrikasi 84,657,293,920 195,990,438,598 Total manufacturing overhead
Jumlah biaya produksi 561,536,250,448 975,831,303,242 Total manufacturing cost
Barang dalam proses Work in process
Awal tahun 181,793,541,382 170,546,623,914 Beginning balance
Akhir tahun (129,085,221,476) (181,793,541,382) Ending balance
Biaya pokok produksi 614,244,570,354 964,584,385,774 Cost of goods manufactured
Barang jadi Finished goods
Awal tahun 264,383,825,925 241,144,457,942 Beginning balance
Pembelian 63,220,418,032 61,092,408,332 Purchases
Akhir tahun (260,504,105,473) (264,383,825,925) Ending balance
Harga pokok penjualan 681,344,708,838 1,002,437,426,122 Cost of goods sold
Pemasok dengan nilai pembelian di atas 10% dari total pendapatan neto Supplier with have sales above 10% of total consolidated net revenue for
konsolidasian untuk tahun yang berakhir pada 31 Desember 2023 dan the years ended December 31, 2023 and 2022 are as follows:
2022 adalah sebagai berikut:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
PT Bintang Kangguru 98,352,151,388 271,386,426,485 PT Bintang Kangguru
PT Tantra Textile Industry - 132,576,212,440 PT Tantra Textile Industry
PT Astre Sigma Pratama - 115,297,525,931 PT Astre Sigma Pratama
Total 98,352,151,388 519,260,164,856 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
32. PENGHASILAN LAIN 32. OTHER INCOME
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Keuntungan selisih kurs, neto 15,953,967,418 - Gain on foreign exchange rate, net
Penghasilan sewa 11,148,709,020 8,590,831,278 Rent income
Penghasilan lain-lain 2,839,451,853 - Other income
Keuntungan penjualan aset tetap (Catatan 11) 2,498,986,433 1,523,103,687 Gain on sale of fixed assets (Note 11)
Penghasilan bunga 336,752,326 398,426,323 Interest income
Penjualan waste 34,128,375 1,515,507,098 Sales of waste
Total 32,811,995,425 12,027,868,386 Total
33. BEBAN PENJUALAN 33. SELLING EXPENSES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Gaji dan tunjangan 45,797,496,012 43,595,589,814 Salaries and allowances
Iklan dan promosi 16,236,740,428 20,410,516,041 Advertising and promotion
Pengiriman/ekspedisi 13,170,810,696 13,535,249,028 Delivery/expedition
Potongan penjualan 8,330,413,523 1,746,340,948 Sales discounts
Biaya penjualan lain-lain 4,465,114,000 3,737,869,072 Others sales expenses
Komisi penjualan 4,120,016,249 5,197,849,577 Sales commission
Penyusutan (Catatan 11) 3,061,751,214 1,971,076,431 Depreciation (Note 11)
Perjalanan dinas 2,140,699,666 1,948,598,690 Travelling
Biaya administrasi penjualan 1,400,022,863 1,582,957,763 Sales administration
Tunjangan pajak penghasilan 1,367,452,064 1,491,529,460 Income tax allowance
Bahan bakar dan pelumas 1,342,792,429 1,300,980,368 Fuel and oil
Perizinan 1,331,378,467 780,452,165 Licenses
Claim penjualan 1,317,525,016 6,632,329,733 Sales claim
Perlengkapan kantor 1,246,003,436 1,323,672,939 Office equipment
Air, listrik dan telepon 959,844,595 747,208,061 Electricity, water and telephone
Pemeliharaan dan perbaikan 946,979,934 881,135,795 Repairs and maintenance
Asuransi 599,944,662 677,421,915 Insurance
Sewa 492,795,000 150,323,560 Rental
Penelitian, pengembangan dan jasa teknis 455,169,974 433,559,354 Research, development and technical services
Perjamuan dan sumbangan 388,779,681 954,175,534 Representation and donation
Royalti 71,408,701 720,724,605 Royalty
Keperluan counter 16,421,763 50,510,363 Counter charge
Lain-lain 83,274,058 80,798,653 Others
Total 109,342,834,431 109,950,869,869 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
34. BEBAN UMUM DAN ADMINISTRASI 34. GENERAL AND ADMINISTRATIVE EXPENSES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Gaji dan tunjangan 19,727,914,968 15,846,491,653 Salaries and allowances
Jasa profesional 8,845,067,418 3,437,740,155 Professional fee
Penyusutan (Catatan 11) 7,687,068,337 9,415,968,538 Depreciation (Note 11)
Jamuan dan sumbangan 6,243,455,891 3,020,234,117 Entertainment and donation
Imbalan pascakerja (Catatan 24) 4,056,080,499 2,772,313,191 Post-employment benefit (Note 24)
Biaya rumah tangga 3,008,383,866 4,532,932,708 Household expenses
Bahan bakar dan pelumas 2,266,091,152 2,398,381,320 Fuel and oil
Air, listrik dan telepon 1,768,564,609 1,312,598,199 Electricity, water, and telephone
Pemeliharaan dan perbaikan 1,474,907,832 1,276,499,544 Repairs and maintenance
Biaya renovasi (Catatan 14) 1,453,159,022 391,947,899 Renovation expenses (Note 14)
Perijinan 1,230,108,590 1,776,941,767 Licenses
Tunjangan pajak penghasilan 985,554,431 950,602,855 Income tax professional
Asuransi 953,970,080 1,088,158,979 Insurance
Perjalanan dinas 944,273,396 1,014,237,317 Travelling
Perlengkapan kantor 628,204,232 627,438,519 Office supplies
Pengiriman/ekspedisi 233,803,997 33,465,822 Delivery/expedition
Penyusutan properti investasi (Catatan 13) 71,550,000 71,550,000 Depreciation of investment property (Note 13)
Iklan 58,613,800 53,886,600 Advertising
Keamanan 26,727,600 51,977,500 Security
Amortisasi (Catatan 12) 22,957,590 41,007,334 Amortization (Note 12)
Lain-lain 1,570,008,918 2,847,150,024 Others
Total 63,256,466,228 52,961,524,041 Total
35. BEBAN KEUANGAN 35. FINANCIAL COSTS
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Beban bunga pinjaman bank 83,869,372,562 67,525,570,576 Interest expenses on bank loan
Beban jaminan L/C dan kredit 2,657,462,642 3,555,438,120 Guarantee fee on L/C and credit
Beban administrasi bank 1,357,783,191 2,068,053,801 Bank charges
Beban bunga sewa 769,992,417 505,958,676 Interest expenses on lease
Total 88,654,610,812 73,655,021,173 Total
36. BEBAN LAIN-LAIN 36. OTHER EXPENSES
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Penurunan nilai piutang (Catatan 5) 10,205,832,880 1,862,765,752 Loss on impairment of receivables (Note 5)
Beban pajak 7,036,822,554 5,266,543,275 Tax expenses
Penurunan nilai persediaan (Catatan 7) 1,193,147,271 487,546,027 Loss on impairment of inventory (Note 7)
Penurunan nilai piutang lain-lain (Catatan 6) 42,464,758 - Loss on impairment of other receivables (Note 6)
Kerugian selisih kurs, neto - 44,813,478,505 Loss on foreign exchange rate, net
Beban lain-lain - 1,314,891,648 Miscellaneous expenses
Total 18,478,267,463 53,745,225,207 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
37. RUGI PER SAHAM DASAR 37. BASIC LOSS PER SHARE
Rugi per saham dasar (RPS – dasar) dihitung dengan cara membagi laba Basic loss per share (LPS – basic) is calculated by dividing the net income
bersih yang tersedia bagi pemegang saham dengan rata-rata tertimbang attributable to shareholders by the weighted average number of ordinary
saham biasa yang beredar pada tahun yang bersangkutan. shares issued during the year.
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Rugi yang dapat diatribusikan kepada Net loss attributable to owners
pemilik Entitas Induk (59,819,260,105) (64,988,406,391) of the parent Entity
Rata-rata tertimbang saham biasa Weighted average number of
yang beredar 641,717,510 641,717,510 ordinary shares in issue
Rugi per saham dasar (93.22) (101.27) Basic loss per share
Pada tanggal laporan posisi keuangan, Entitas tidak memiliki efek yang At the statement of financial position date, the Entity did not have ordinary
berpotensi menjadi saham biasa yang dilutif. shares with dilutive potential.
38. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 38. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
Nilai tercatat dan estimasi nilai wajar dari aset dan liabilitas keuangan Grup The carrying amounts and fair values estimated of the Group's financial
pada tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut: assets and liabilities as of December 31, 2023 and 2022 are as follows:
31 Des 2023/Dec 31, 2023 31 Des 2022/Dec 31, 2022
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value Carrying Amount Fair Value
Aset Keuangan Financial Assets
Kas dan setara kas 24,563,041,590 24,563,041,590 30,306,681,931 30,306,681,931 Cash and cash equivalents
Piutang usaha 440,754,167,897 440,754,167,897 425,959,091,083 425,959,091,083 Accounts receivable
Piutang lain-lain 34,958,363,466 34,958,363,466 30,981,800,861 30,981,800,861 Other receivables
Uang jaminan 3,879,601,230 3,879,601,230 4,357,563,196 4,357,563,196 Refundable deposit
Total 504,155,174,183 504,155,174,183 491,605,137,071 491,605,137,071 Total
31 Des 2023/Dec 31, 2023 31 Des 2022/Dec 31, 2022
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value Carrying Amount Fair Value
Liabilitas Keuangan Financial Liabilities
Pinjaman bank jangka pendek 844,448,025,602 844,448,025,602 334,328,787,609 334,328,787,609 Short-term bank loan
Utang usaha 88,577,956,270 88,577,956,270 118,456,835,552 118,456,835,552 Accounts payable
Utang lain-lain 32,548,922,478 32,548,922,478 38,692,209,995 38,692,209,995 Other payables
Beban masih harus dibayar 19,511,566,472 19,511,566,472 9,660,281,983 9,660,281,983 Accrued expenses
Liabilitas sewa pembiayaan 9,472,052,046 9,472,052,046 11,014,275,195 11,014,275,195 Finance lease liabilities
Pinjaman bank jangka panjang 298,833,814,540 298,833,814,540 830,375,281,880 830,375,281,880 Long-term bank loans
Pinjaman jangka panjang lainnya 20,203,729,936 20,203,729,936 11,892,345,867 11,892,345,867 Other long-term loans
Total 1,313,596,067,344 1,313,596,067,344 1,354,420,018,081 1,354,420,018,081 Total
Metode dan asumsi berikut ini digunakan oleh Grup untuk melakukan The following are the methods and assumptions to estimate the fair value
estimasi atas nilai wajar setiap kelompok aset dan liabilitas keuangan: of each class of the Entity and its Subsidiaries financial assets and
liabilities:
72
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
38. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN (Lanjutan) 38. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES (Continued)
Aset Keuangan Lancar dan Liabilitas Keuangan Jangka Pendek Current Financial Assets and Short-Term Financial Liabilities
Aset keuangan lancar terdiri dari kas dan setara kas, piutang usaha dan Current financial assets are consisted of cash and cash equivalents,
piutang lain-lain, sementara liabilitas keuangan jangka pendek terdiri dari accounts receivable and other receivables, meanwhile short-term financial
pinjaman bank jangka pendek dan utang usaha. Karena aset dan liabilitas liabilities are consisted of short-term bank loans and accounts payable.
keuangan tersebut jatuh tempo dalam jangka pendek, maka nilai tercatat For financial assets and short-term financial liabilities that are due in short
aset keuangan lancar dan liabilitas keuangan jangka pendek dianggap term, the carrying values of the financial assets and short-term liabilities
telah mencerminkan estimasi nilai wajarnya. are perceived to approximate their fair values.
Liabilitas Keuangan Jangka Panjang Long-term Financial Liabilities
Liabilitas keuangan jangka panjang dengan suku bunga tetap/variabel yang Long-term financial liabilities has floating interest rates which are adjusted
disesuaikan dengan pergerakan suku bunga pasar, persyaratan, risiko in the movements of market interest rates, requirements, credit risk and
kredit dan jatuh tempo yang sama, sehingga jumlah terutang liabilitas maturity, thus the payable amounts of this financial liabilites approximate
keuangan tersebut telah mendekati nilai wajar. their fair values.
Aset Keuangan Tidak Lancar Non-current Financial Assets
Aset keuangan tidak lancar merupakan uang jaminan. Nilai wajarnya Non-current financial asset represent security deposit. Fair value of
ditentukan dengan mendiskontokan arus kas masa mendatang security deposits are determined by discounting the future cash flows
menggunakan suku bunga yang berlaku dari transaksi pasar yang dapat using prevailing interest rates of observable market transactions for an
diamati untuk instrumen dengan persyaratan, risiko kredit dan jatuh tempo instrument with the same requirements, credit risk and maturity. Security
yang sama. Uang jaminan dalam bentuk deposito berjangka memperoleh deposit in form of time deposit earns interest income at market rate, thus
pendapatan bunga dengan tingkat bunga pasar, dengan demikian, nilai the carrying value approximate their fair values.
tercatat mendekati nilai wajar.
39. KETIDAKPASTIAN MATERIAL YANG TERKAIT DENGAN 39. MATERIAL UNCERTAINTY RELATED TO GOING CONCERN
KELANGSUNGAN USAHA
Grup mengalami rugi komprehensif konsolidasian sebesar Group incurred consolidated comprehensive loss current year of
Rp 63.043.845.011 untuk tahun yang berakhir pada tanggal 31 Desember Rp 63,043,845,011 for the year ended December 31, 2023, which has
2023, mengakibatkan Grup mencatat saldo akumulasi defisit sebesar caused Group recorded an accumulated deficit of Rp 158,772,368,761 as
Rp 158.772.368.761 pada tanggal 31 Desember 2023. of December 31, 2023.
Terhadap kondisi tersebut, manajemen Grup, telah mengambil tindakan In response to these conditions, the Group's management has taken
dan merencanakan langkah-langkah sebagai berikut: action and is planning the following steps:
a. Menjual aset berupa tanah tidak produktif yang berlokasi di Desa a. Selling assets in the form of unproductive land located in Tarikolot
Tarikolot, Kecamatan Citeurep, Bogor. Atas penjualan tanah tersebut Village, Citeurep District, Bogor. For the sale of the land, a Sale and
sudah dilakukan Perjanjian Pengikatan Jual Beli (PPJB) serta diterima Purchase Agreement (PPJB) was executed and a down payment of
uang muka sebesar Rp 5.110.400.000 pada tanggal 1 Maret 2024 dari Rp 5,110,400,000 was received on March 1, 2024 from the total sale
total nilai jual sebesar Rp 72.610.400.000. value of Rp 72,610,400,000.
73
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
39. KETIDAKPASTIAN MATERIAL YANG TERKAIT DENGAN 39. MATERIAL UNCERTAINTY RELATED TO GOING CONCERN
KELANGSUNGAN USAHA (Lanjutan) (Continued)
b. Menjual aset berupa tanah dan bangunan spinning yang sudah tidak b. Selling assets in the form of land and spinning buildings that are no
beroperasional, untuk meningkatkan nilai tanah tersebut kami telah longer operational, to increase the value of the land we have
melakukan peningkatan status kepemilikan tanah yang sebelumnya upgraded the land ownership status which was previously obtained
diperoleh dengan beberapa Akte Jual Beli (AJB) menjadi Sertifikat with several Sale and Purchase Deeds (AJB) to become Building Use
Hak Guna Bangunan (SHGB) atas nama PT Ricky Putra Globalindo Rights Certificates (SHGB) in the name of PT Ricky Putra Globalindo
Tbk. Dalam mengiklankan penjualan tanah tersebut, kami telah Tbk. In advertising the sale of the land, we have put up banners in
melakukan pemasangan spanduk di depan pabrik spinning , front of the spinning factory, placed advertisements on
memasang iklan di www.rumah123.com serta telah melakukan www.rumah123.com and have made offers to several parties. Due to
penawaran ke beberapa pihak. Karena kesulitan menjual tanah dalam the difficulty of selling large amounts of land, land sales are broken
jumlah besar maka penjualan tanah dipecah menjadi beberapa down into several parts.
bagian.
c. Memperbanyak buyer baru dengan merk lisensi seperti Yonex, c. Increasing new buyers with licensed brands such as Yonex,
Canterbury untuk meningkatkan penjualan ekspor. Canterbury to increase export sales.
d. Mempertimbangkan untuk melakukan revaluasi secara komersil d. Consider carrying out a commercial revaluation of some of the fixed
sebagian aset tetap yang dimiliki Entitas. assets owned by the Entity.
Kemampuan Grup untuk mempertahankan kelangsungan usahanya dan The Group's ability to continue as a going concern and face the above
menghadapi tantangan eksternal di atas bergantung pada kemampuan external challenges depends on the Group's ability to generate sufficient
Grup untuk menghasilkan arus kas yang cukup untuk membayar liabilitas cash flows to pay its liabilities on a timely basis and comply with the terms
secara tepat waktu dan mematuhi persyaratan dan ketentuan perjanjian and conditions of credit agreements, as well as the Group's ability to
kredit, serta kemampuan Grup memperbaiki operasi, kinerja, dan posisi improve its operations, performance and consolidated financial position.
keuangan konsolidasiannya.
40. TRANSAKSI KEPADA PIHAK BERELASI 40. RELATED PARTIES TRANSACTIONS
Transaksi-transaksi dengan pihak berelasi dilakukan dengan syarat dan The transactions with related parties are made under terms and conditions
kondisi yang setara dengan transaksi-transaksi dengan pihak ketiga. as those made with third parties.
Sifat Pihak Berelasi dan Transaksi Nature of Relationships and Transactions
Pihak yang Berelasi/ Sifat Berelasi/ Sifat Transaksi/
Related Parties Nature of Related Parties Nature of Related Parties
PT Taitat Putra Rejeki Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
PT Uomo Donna Indonesia Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
CV Mitra Garmindo Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
PT Prima Karya Garmindo Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
74
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
40. TRANSAKSI KEPADA PIHAK BERELASI (Lanjutan) 40. RELATED PARTIES TRANSACTIONS (Continued)
Sifat Pihak Berelasi dan Transaksi (Lanjutan) Nature of Relationships and Transactions (Continued)
Pihak yang Berelasi/ Sifat Berelasi/ Sifat Transaksi/
Related Parties Nature of Related Parties Nature of Related Parties
CV RR Lifestyle Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
PT Sekanskeen Ricky Indonesia Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Piutang lain-lain/Other receivables
PT Ricky Tanaka Shisyu Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
CV Mahkota Tunas Abadi Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
PT Ricky Global Solution Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
PT Ricky Multi Karya Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
Gunze Limited Apparel Company Entitas afiliasi/Affiliate - Penjualan/Sales
- Utang lain-lain/Other payables
Toyo Knit Co., Ltd Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
CV Kawan Sejati Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Piutang lain-lain/Other receivables
PT Lancar Putra Abadi Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
- Piutang lain-lain/Other receivables
PT Rajawali Mas Elastic Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
- Sewa kantor/Office lease
CV Putra Jaya Perkasa Entitas afiliasi/Affiliate - Penjualan/Sales
PT Prayasa Mina Tirta Entitas afiliasi/Affiliate - Pembelian/Purchase
- Sewa tanah/Land lease
PT Putera Rejeki Garmindo Entitas afiliasi/Affiliate - Pembelian/Purchase
- Penjualan/Sales
PT Mina Sukses Makmur Entitas afiliasi/Affiliate - Piutang lain-lain/Other receivables
Kobayashi Woven Labels Co., Ltd Entitas afiliasi/Affiliate - Pembelian/Purchase
- Utang lain-lain/Other payables
Yuyuantang Entitas afiliasi/Affiliate - Utang lain-lain/Other payables
Shanghai Kobayashi Woven Labels Co., Ltd Entitas afiliasi/Affiliate - Pembelian/Purchase
Kobaori Co., Ltd Entitas afiliasi/Affiliate - Pembelian/Purchase
75
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
40. TRANSAKSI KEPADA PIHAK BERELASI (Lanjutan) 40. RELATED PARTIES TRANSACTIONS (Continued)
Transaksi kepada Pihak Berelasi Related Parties Transactions
▪ Kompensasi Manajemen Kunci ▪ Key Management Compensation
Gaji dan tunjangan Dewan Komisaris dan Direksi Entitas pada tahun Salaries and other compensation benefits given to the Entity’s
2023 adalah sebesar Rp 6.999.762.054 (2022: Rp 3.031.233.954). Commissioners and Directors in 2023 amounted to Rp 6,999,762,054
(2022: Rp 3,031,233,954).
▪ Penjualan ▪ Sales
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Toyo Knit Co., Ltd 103,258,199,525 110,607,380,104 Toyo Knit Co., Ltd
CV Putra Jaya Perkasa 31,191,395,326 29,962,472,378 CV Putra Jaya Perkasa
PT Uomo Donna Indonesia 14,388,638,995 9,189,335,050 PT Uomo Donna Indonesia
PT Taitat Putra Rejeki 13,779,961,418 4,480,387,700 PT Taitat Putra Rejeki
CV Mitra Garmindo 9,883,215,724 6,542,192,847 CV Mitra Garmindo
Gunze Limited Apparel Company 9,397,550,751 14,960,108,475 Gunze Limited Apparel Company
PT Prima Karya Garmindo 1,750,774,283 92,830,433 PT Prima Karya Garmindo
PT Rajawali Mas Elastic 1,433,566,735 1,499,681,552 PT Rajawali Mas Elastic
CV Kawan Sejati 870,783,646 98,644,332 CV Kawan Sejati
PT Lancar Putra Abadi 794,850,039 - PT Lancar Putra Abadi
PT Putra Rejeki Garmindo 713,389,531 7,217,727 PT Putra Rejeki Garmindo
PT Ricky Tanaka Shisyu 1,288,000 946,100 PT Ricky Tanaka Shisyu
Total 187,463,613,973 177,441,196,698 Total
Persentase terhadap total penjualan
konsolidasian 21.59% 14.61% Percentage of total consolidated sales
Pada laporan posisi keuangan konsolidasian, piutang usaha-pihak In the consolidated statement of financial position , the related parties
berelasi sebagai berikut: as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
PT Uomo Donna Indonesia 29,048,604,894 26,150,508,927 PT Uomo Donna Indonesia
CV Putra Jaya Perkasa 26,551,839,168 23,715,579,926 CV Putra Jaya Perkasa
CV Mitra Garmindo 21,388,733,617 18,229,049,706 CV Mitra Garmindo
PT Taitat Putra Rejeki 7,960,023,827 8,081,505,516 PT Taitat Putra Rejeki
PT Putra Rejeki Garmindo 3,417,099,825 2,758,342,616 PT Putra Rejeki Garmindo
PT Ricky Tanaka Shisyu 3,352,043,626 3,286,676,471 PT Ricky Tanaka Shisyu
PT Prima Karya Garmindo 2,853,055,347 1,171,633,335 PT Prima Karya Garmindo
PT Rajawali Mas Elastic 2,639,369,214 1,855,317,436 PT Rajawali Mas Elastic
CV RR Lifestyle 2,628,218,508 2,672,902,642 CV RR Lifestyle
PT Sekanskeen Ricky Indonesia 2,050,079,323 2,050,079,323 PT Sekanskeen Ricky Indonesia
PT Lancar Putra Abadi 1,705,810,258 557,126,715 PT Lancar Putra Abadi
CV Kawan Sejati 710,541,964 77,684,000 CV Kawan Sejati
CV Mahkota Tunas Abadi 551,751,034 1,513,105,024 CV Mahkota Tunas Abadi
Toyo Knit Co., Ltd 319,043,523 5,483,827 Toyo Knit Co., Ltd
PT Ricky Global Solution 72,380,120 35,017,146 PT Ricky Global Solution
PT Ricky Multi Karya 32,514,830 5,388,040 PT Ricky Multi Karya
Gunze Limited Apparel Company - 1,193,576,044 Gunze Limited Apparel Company
PT Gunze Socks Indonesia - 278,221,410 PT Gunze Socks Indonesia
Total, neto 105,281,109,078 93,637,198,104 Total, net
76
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
40. TRANSAKSI KEPADA PIHAK BERELASI (Lanjutan) 40. RELATED PARTIES TRANSACTIONS (Continued)
Transaksi kepada Pihak Berelasi (Lanjutan) Related Parties Transactions (Continued)
▪ Pembelian bahan baku, pakan dan benur udang ▪ Purchase of raw material, shrimp feed and shrimp fry
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
PT Uomo Donna Indonesia 21,292,374,933 29,162,808,581 PT Uomo Donna Indonesia
PT Taitat Putra Rejeki 18,520,550,626 13,484,591,823 PT Taitat Putra Rejeki
Toyo Knit Co., Ltd 17,583,015,410 14,063,394,358 Toyo Knit Co., Ltd
CV Mitra Garmindo 16,266,987,439 24,195,143,281 CV Mitra Garmindo
PT Rajawali Mas Elastic 13,116,930,369 6,407,210,270 PT Rajawali Mas Elastic
PT Prima Karya Garmindo 5,625,574,130 7,995,684,993 PT Prima Karya Garmindo
PT Ricky Tanaka Shisyu 2,643,499,614 2,366,329,530 PT Ricky Tanaka Shisyu
PT Lancar Putra Abadi 1,485,321,400 5,789,612,373 PT Lancar Putra Abadi
CV RR Lifestyle 1,094,398,481 1,554,199,011 CV RR Lifestyle
PT Putra Rejeki Garmindo 827,348,052 435,546,091 PT Putra Rejeki Garmindo
CV Mahkota Tunas Abadi 592,818,965 8,218,602,004 CV Mahkota Tunas Abadi
CV Putra Jaya Perkasa 397,564,392 301,445,804 CV Putra Jaya Perkasa
PT Gunze Socks Indonesia 78,295,608 140,711,379 PT Gunze Socks Indonesia
CV Kawan Sejati 2,977,818 80,950,400 CV Kawan Sejati
Total 99,527,657,237 114,196,229,898 Total
Persentase terhadap total pembelian
konsolidasian 28.03% 18.43% Percentage of total consolidated purchase
Pada laporan posisi keuangan konsolidasian, utang usaha-pihak berelasi In the consolidated statement of financial position, the accounts
sebagai berikut: payable–related parties as follows:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pihak berelasi: Related parties:
PT Uomo Donna Indonesia 8,198,864,192 7,647,520,254 PT Uomo Donna Indonesia
Kobayashi Woven Labels Co.,Ltd 7,537,957,530 6,609,508,336 Kobayashi Woven Labels Co.,Ltd
CV Mitra Garmindo 7,048,533,061 4,956,635,070 CV Mitra Garmindo
PT Taitat Putra Rejeki 4,300,140,115 4,885,408,522 PT Taitat Putra Rejeki
PT Ricky Tanaka Shisyu 3,804,314,326 2,922,113,673 PT Ricky Tanaka Shisyu
CV Mahkota Tunas Abadi 2,070,854,521 2,622,573,326 CV Mahkota Tunas Abadi
PT Prima Karya Garmindo 1,581,677,412 1,685,529,197 PT Prima Karya Garmindo
PT Lancar Putra Abadi 1,341,393,348 1,681,698,998 PT Lancar Putra Abadi
PT Gunze Socks Indonesia 811,670,735 937,288,625 PT Gunze Socks Indonesia
PT Rajawali Mas Elastic 573,685,696 783,128,438 PT Rajawali Mas Elastic
CV RR Lifestyle 313,384,542 363,562,202 CV RR Lifestyle
Kobaori Co., Ltd 244,017,522 289,807,544 Kobaori Co., Ltd
PT Putra Rejeki Garmindo 212,100,000 266,713,122 PT Putra Rejeki Garmindo
PT Ricky Global Solution 200,163,095 249,331,500 PT Ricky Global Solution
Shanghai Kobayashi Woven Labels Co., Ltd 146,646,103 129,773,010 Shanghai Kobayashi Woven Labels Co., Ltd
PT Sekanskeen Ricky Indonesia 88,576,694 2,750,000 PT Sekanskeen Ricky Indonesia
CV Kawan Sejati 2,750,000 - CV Kawan Sejati
PT Prayasa Mina Tirta - - PT Prayasa Mina Tirta
PT Ricky Multi Karya - - PT Ricky Multi Karya
Total 38,476,728,892 36,033,341,817 Total
77
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
40. TRANSAKSI KEPADA PIHAK BERELASI (Lanjutan) 40. RELATED PARTIES TRANSACTIONS (Continued)
Transaksi kepada Pihak Berelasi (Lanjutan) Related Parties Transactions (Continued)
▪ Pendapatan sewa ▪ Rent income
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
PT Uomo Donna Indonesia 3,506,481,865 1,376,358,111 PT Uomo Donna Indonesia
PT Taitat Putra Rejeki 3,063,967,867 3,134,258,312 PT Taitat Putra Rejeki
PT Rajawali Mas Elastic 1,581,186,018 830,058,721 PT Rajawali Mas Elastic
PT Ricky Tanaka Shisyu 846,541,908 994,131,822 PT Ricky Tanaka Shisyu
CV Mitra Garmindo 756,937,837 162,077,919 CV Mitra Garmindo
PT Lancar Putra Abadi 240,000,000 240,000,000 PT Lancar Putra Abadi
PT Ricky Global Solution 137,186,378 130,505,348 PT Ricky Global Solution
PT Ricky Multi Karya 76,302,696 65,100,673 PT Ricky Multi Karya
PT Prima Karya Garmindo 67,754,488 77,530,202 PT Prima Karya Garmindo
CV RR Lifestyle 21,095,000 26,370,000 CV RR Lifestyle
CV Mahkota Tunas Abadi 19,681,698 646,067,821 CV Mahkota Tunas Abadi
Total 10,317,135,755 7,682,458,929 Total
Persentase terhadap total
pendapatan sewa konsolidasian 92.54% 89.43% Percentage of total consolidated rent income
41. INFORMASI SEGMEN 41. SEGMENT INFORMATION
Grup pada saat ini melakukan kegiatan usaha sebagai berikut: The Group is presently engaged in the following business:
a. Pabrikasi pakaian dalam dan luar a. Manufacturing of underwear and fashion wear
b. Perdagangan b. Trading
c. Pabrikasi benang c. Spinning manufacturing
Berikut ini adalah informasi segmen berdasarkan segmen usaha: Details of business segment information are as follows:
31 Des 2023/Dec 31, 2023
Pabrikasi
Pakaian Dalam
dan Luar/ Pabrikasi
Manufacturing of Benang/
Underwear and Perdagangan/ Spinning Total/
Fashion Wear Trading Manufacturing Total
Pendapatan dari pelanggan Revenues from external
eksternal 610,870,243,440 211,157,166,663 46,455,730,400 868,483,140,503 customers
Pendapatan antar segmen 453,817,472,532 739,005,357 70,000,027,536 524,556,505,425 Intersegment revenues
Penghasilan bunga 299,636,416 35,099,641 2,016,269 336,752,326 Interest income
Keuntungan selisih kurs (1,897,571,217) - 17,851,538,635 15,953,967,418 Gain on foreign exchange rate
Penghasilan sewa 11,148,709,020 - - 11,148,709,020 Rent income
Beban bunga dan provisi bank (82,447,978,282) (2,191,386,697) - (84,639,364,979) Interest expense and provision
Penyusutan 27,706,140,382 1,930,007,392 - 29,636,147,774 Depreciation
Penjualan waste - - 34,128,375 34,128,375 Sales waste
Rugi segmen dilaporkan (36,526,565,587) (5,642,633,912) (20,874,645,511) (63,043,845,010) Reported segment loss
Aset segmen dilaporkan 1,695,082,772,124 170,966,600,592 - 1,866,049,372,716 Reported segment assets
Pengeluaran modal 4,298,478,163 752,416,527 - 5,050,894,690 Capital expenditures
Liabilitas segmen dilaporkan 1,418,399,256,570 110,971,684,240 - 1,529,370,940,810 Reported segment liabilities
78
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
41. INFORMASI SEGMEN (Lanjutan) 41. SEGMENT INFORMATION (Continued)
31 Des 2022/Dec 31, 2022
Pabrikasi
Pakaian Dalam
dan Luar/ Pabrikasi
Manufacturing of Benang/
Underwear and Perdagangan/ Spinning Total/
Fashion Wear Trading Manufacturing Total
Pendapatan dari pelanggan Revenues from external
eksternal 577,900,382,188 248,006,709,852 388,587,446,390 1,214,494,538,430 customers
Pendapatan antar segmen 463,624,716,629 469,002,654 27,851,802,401 491,945,521,684 Intersegment revenues
Penghasilan bunga 343,087,661 47,402,842 7,935,820 398,426,323 Interest income
Kerugian selisih kurs (7,635,102,280) 142,273 (37,178,518,498) (44,813,478,505) Loss on foreign exchange rate
Penghasilan sewa 8,590,831,278 - - 8,590,831,278 Rent income
Beban bunga dan provisi bank (41,719,831,383) (1,850,409,779) (24,461,288,090) (68,031,529,252) Interest expense and provision
Penyusutan 21,917,733,099 3,095,888,384 8,220,690,960 33,234,312,443 Depreciation
Penjualan waste - - 1,515,507,098 1,515,507,098 Sales waste
Rugi segmen dilaporkan 29,698,115,027 4,524,564,830 (102,769,569,324) (68,546,889,467) Reported segment loss
Aset segmen dilaporkan 1,231,884,217,227 191,704,491,736 548,143,427,967 1,971,732,136,930 Reported segment assets
Pengeluaran modal 10,139,578,092 1,109,651,928 7,368,778,300 18,618,008,320 Capital expenditures
Liabilitas segmen dilaporkan 358,522,311,802 126,109,724,533 1,093,509,121,327 1,578,141,157,662 Reported segment liabilities
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Pendapatan Revenues
Total pendapatan dari pelanggan eksternal 1,393,039,645,928 1,706,440,060,114 Total revenues from external customers
Eliminasi pendapatan antar segmen (524,556,505,425) (491,945,521,684) Elimination revenues intersegment
Pendapatan Entitas 868,483,140,503 1,214,494,538,430 The Entity revenues
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Laba Rugi Profit or Loss
Total laba rugi untuk segmen dilaporkan (63,043,845,010) (68,546,889,467) Total reported segment profit or loss
Eliminasi laba-rugi antar segmen 3,224,584,905 3,558,483,076 Elimination profit or loss intersegment
Rugi Entitas (59,819,260,105) (64,988,406,391) The Entity Loss
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Aset Asset
Total aset untuk segmen dilaporkan 1,866,049,372,716 1,971,732,136,930 Total reported segment assets
Eliminasi aset antar segmen (318,997,040,841) (331,850,067,171) Elimination assets intersegment
Aset Entitas 1,547,052,331,875 1,639,882,069,759 The Entity Assets
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Liabilitas Liabilities
Total liabilitas untuk segmen dilaporkan 1,529,370,940,810 1,578,141,157,662 Total reported segment liabilities
Eliminasi liabilitas antar segmen (154,235,090,142) (173,219,414,121) Elimination liabilities intersegment
Liabilitas Entitas 1,375,135,850,668 1,404,921,743,541 The Entity Liabilities
79
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
41. INFORMASI SEGMEN (Lanjutan) 41. SEGMENT INFORMATION (Continued)
Informasi Geografis Geographical Information
Berikut ini adalah jumlah penjualan konsolidasian Grup dari pelanggan luar The following shows the distribution of the Group consolidated sales from
berdasarkan informasi geografis tanpa memperhatikan tempat produksinya external customers by geographical information, regardless of where the
barang: goods were produced:
31 Des 2023/ 31 Des 2022/
Dec 31, 2023 Dec 31, 2022
Jakarta dan Jawa 553,410,687,323 838,181,378,726 Jakarta and Java
Asia 229,491,164,845 269,934,533,836 Asia
Sumatera, Kalimantan dan Sulawesi 64,806,773,767 74,716,612,919 Sumatera, Kalimantan and Sulawesi
Eropa 15,546,074,037 20,778,337,373 Europe
Amerika 4,186,869,825 2,737,751,913 America
Afrika, Timur Tengah dan Australia 1,041,570,706 8,145,923,663 Africa, Middle East and Australia
Jumlah 868,483,140,503 1,214,494,538,430 Total
42. MANAJEMEN RISIKO KEUANGAN 42. FINANCIAL RISK MANAGEMENT
Faktor Risiko Keuangan Financial Risk Factors
Berbagai macam risiko keuangan utama yang dihadapi Grup sehubungan The Group activities expose it to a variety of financial risks: market risk
dengan aktivitas yang dilakukan adalah risiko pasar (termasuk risiko nilai (including foreign exchange risk and interest rate risk), credit risk and
tukar mata uang asing dan risiko tingkat suku bunga), risiko kredit dan liquidity risk. The Group's overall financial risk management program
risiko likuiditas. Melalui pendekatan manajemen risiko, Grup mencoba focuses on the unpredictability of financial markets and seeks to minimize
meminimalkan potensi dampak negatif dari risiko-risiko tersebut. potential adverse effects on the financial performance of the Group.
a. Risiko Nilai Tukar Mata Uang Asing a. Foreign Exchange Risk
Grup terekspos risiko nilai tukar mata uang asing yang terutama timbul The Group is exposed to foreign exchange risk arising from future
dari aset dan liabilitas moneter yang diakui dalam mata uang yang commercial transactions and recognised financial assets and liabilities
berbeda dengan mata uang fungsional Grup yang bersangkutan, that are denominated in a currency that is not the Group’s functional
terutama karena Grup mempunyai pinjaman bank dalam mata uang currency, mainly due to the Group has a huge amount on bank loan in
Dolar AS dalam jumlah yang besar. Disamping itu, Grup juga US Dollar currency. Beside that, the Group also entered into
melakukan transaksi-transaksi dengan menggunakan mata uang transactions using foreign currencies, among others, purchase of raw
asing, diantaranya pembelian bahan baku, sehingga Grup harus materials, therefore, the Group must convert Rupiah to foreign
mengkonversi Rupiah ke mata uang asing untuk memenuhi liabilitas currencies to pay its liabilities in foreign currencies when their maturity.
dalam mata uang asing pada saat jatuh tempo. Fluktuasi nilai tukar The fluctuation foreign exchange rate Rupiah to foreign currencies could
mata uang Rupiah terhadap mata uang asing dapat memberikan impact to the Group's financial condition.
dampak pada kondisi keuangan Grup.
Untuk mengelola risiko tersebut, Grup melakukan pengawasan The Group manages its foreign currency transaction exposures by
terhadap dampak pergerakan nilai tukar mata uang asing secara terus converting its surplus cash into the relevant foreign currency. The
menerus sehingga dapat melakukan tindakan yang tepat seperti exposures to foreign currency movements are monitored to ensure they
penggunaan transaksi lindung nilai apabila diperlukan untuk are within acceptable limits and with the long-term objective of
meminimalisasi dampak negatif terhadap Grup. minimizing all material exposures.
Eksposur mata uang Grup disajikan pada Catatan 43. The Group exposed in exchange rates prevailing at the reporting date
are disclosed in Note 43.
80
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
42. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 42. FINANCIAL RISK MANAGEMENT (Continued)
b. Risiko Suku Bunga b. Interest Rate Risk
Grup memiliki risiko suku bunga yang material, terutama karena The Group exposed to material interest rate risk, mainly arises from
sebagian pinjaman bank dilakukan dengan menggunakan suku bunga bank loans which using the floating rates. The Group monitors the
mengambang. Grup melakukan pengawasan terhadap tingkat suku interest rate risk exposure to minimize any negative effects.
bunga untuk meminimalisasi dampak negatif yang mungkin timbul.
Informasi mengenai suku bunga pinjaman yang dikenakan kepada The information of loan bears interest rate the Group are explained in
Grup dijelaskan pada Catatan 16 dan 22. Notes 16 and 22.
Kebijakan Grup untuk meminimalisasi risiko suku bunga adalah The Group's policy to minimize the interest rate risk is by analyzing the
dengan menganalisa pergerakan tingkat suku bunga dan profil jatuh movement of interest rate margins and the maturity profile of assets and
tempo aset dan liabilitas. liabilities.
c. Risiko Kredit c. Credit Risk
Grup mempunyai risiko kredit, terutama berasal dari simpanan di The Group is exposed to credit risk primarily from deposits with banks,
bank, piutang usaha, piutang lain-lain dan uang jaminan. account receivable, other receivables and refundable deposits.
Sehubungan dengan simpanan di bank, Grup mengelola risiko kredit In accordance with deposits in bank, the Group manages credit risk
dengan memonitor reputasi bank dan hanya bank-bank dengan exposed by monitoring bank's reputation and only bank with good
reputasi baik yang dipilih. reputation will be selected.
Terkait dengan piutang usaha yang sebagian besar berasal dari In respect to accounts receivable, which mostly resulted from credit
penjualan kredit, Grup melakukan monitoring terhadap umur piutang sales, the Group is monitoring to the aging of each accounts, and
dan melakukan penagihan secara berkesinambungan untuk managing ongoing collection to minimize the credit risk exposure.
meminimalisasi risiko kredit.
Nilai tercatat aset keuangan pada laporan posisi keuangan konsolidasi The carrying amount of financial assets recorded in the consolidated
setelah dikurangi dengan cadangan kerugian mencerminkan eksposur financial statements, net of any allowance for losses represents the
Grup terhadap risiko kredit. Group exposures to credit risk.
31 Des 2023/Dec 31, 2023
Belum Telah
Jatuh Tempo Jatuh Tempo Telah Jatuh
dan Tidak tetapi Tidak Tempo dan
Mengalami Mengalami Mengalami
Penurunan Penurunan Penurunan
Nilai/ Nilai/ Nilai/
Neither Past Due Past Due but Past due and Total/
Nor Impaired Not Impaired Impaired Total
Kas dan setara kas 24,563,041,590 - - 24,563,041,590 Cash and cash equivalents
Piutang usaha 226,350,499,600 214,403,668,297 31,940,811,952 472,694,979,849 Accounts receivable
Piutang lain-lain 34,958,363,466 - 146,464,758 35,104,828,224 Other receivables
Total 285,871,904,656 214,403,668,297 32,087,276,710 532,362,849,663 Total
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PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
42. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 42. FINANCIAL RISK MANAGEMENT (Continued)
c. Risiko Kredit (Lanjutan) c. Credit Risk (Continued)
31 Des 2022/Dec 31, 2022
Belum Telah
Jatuh Tempo Jatuh Tempo Telah Jatuh
dan Tidak tetapi Tidak Tempo dan
Mengalami Mengalami Mengalami
Penurunan Penurunan Penurunan
Nilai/ Nilai/ Nilai/
Neither Past Due Past Due but Past due and Total/
Nor Impaired Not Impaired Impaired Total
Kas dan setara kas 30,306,681,931 - - 30,306,681,931 Cash and cash equivalents
Piutang usaha 214,354,136,674 211,604,954,409 21,734,979,072 447,694,070,155 Accounts receivable
Piutang lain-lain 30,981,800,861 - 104,000,000 31,085,800,861 Other receivables
Total 275,642,619,466 211,604,954,409 21,838,979,072 509,086,552,947 Total
d. Risiko Likuiditas d. Liquidity Risk
Risiko likuiditas timbul jika Grup mengelola risiko likuiditas jika Grup Liquidity risk arises if the Entity and its Subsidiaries has difficulty in
mengalami kesulitan mendapatkan sumber pendanaan. Manajemen obtaining financial sources. Liquidity risk management implies
risiko likuiditas berarti menjaga kecukupan saldo kas dan setara kas. maintaining sufficient cash and cash equivalents. The Entity and its
Grup mengelola manajemen risiko likuiditas dengan melakukan Subsidiaries manage their liquidity risk by continuously monitoring
pengawasan proyeksi dan arus kas aktual secara terus-menerus serta forecast and actual cash flows continuously supervision of final maturity
pengawasan tanggal jatuh tempo aset dan liabilitas keuangan. date of assets and financial liabilities.
Tabel di bawah merupakan analisis jatuh tempo liabilitas keuangan The following table analyzes the Group's financial liabilities by relevant
Grup dalam rentang waktu yang menunjukkan jatuh tempo kontraktual maturity based on their contractual maturities for all non-derivative
untuk semua liabilitas keuangan non-derivatif untuk pemahaman financial liabilities for an understanding of the timing of the cash flows.
terhadap arus kas. Jumlah yang diungkapkan dalam tabel adalah arus The amounts disclosed in the table are the contractual undiscounted
kas kontraktual yang tidak terdiskonto (termasuk pembayaran pokok cash flows (including principal and interest payment).
dan bunga).
31 Des 2023/Dec 31, 2023
Jatuh tempo kontraktual liabilitas keuangan/
Contractual maturities of financial liabilities
Kurang dari Antara Lebih dari
1 Tahun/ 1 dan 2 Tahun/ 2 Tahun/
Less than Between More than Total/
1 Year 1 and 2 Years 2 Years Total
Pinjaman jangka pendek 844,448,025,602 - - 844,448,025,602 Short-term bank loan
Utang usaha 88,577,956,270 - - 88,577,956,270 Accounts payable
Utang lain-lain 32,548,922,478 - - 32,548,922,478 Other payables
Beban masih harus dibayar 19,511,566,472 - - 19,511,566,472 Accrued expenses
Pinjaman jangka panjang 10,195,383,280 288,638,431,260 - 298,833,814,540 Long-term bank loan
Liabilitas sewa - 4,400,773,699 5,071,278,347 9,472,052,046 Obligation under capital lease
Pinjaman jangka panjang lainnya 1,360,692,144 18,843,037,792 - 20,203,729,936 Other long-term loan
Total 996,642,546,246 311,882,242,751 5,071,278,347 1,313,596,067,344 Total
82
Page 95
PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
42. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 42. FINANCIAL RISK MANAGEMENT (Continued)
d. Risiko Likuiditas (Lanjutan) d. Liquidity Risk (Continued)
31 Des 2022/Dec 31, 2022
Jatuh tempo kontraktual liabilitas keuangan/
Contractual maturities of financial liabilities
Kurang dari Antara Lebih dari
1 Tahun/ 1 dan 2 Tahun/ 2 Tahun/
Less than Between More than Jumlah/
1 Year 1 and 2 Years 2 Years Total/
Pinjaman jangka pendek 334,328,787,609 - - 334,328,787,609 Short-term bank loans
Utang usaha 118,456,835,552 - - 118,456,835,552 Accounts payable
Utang lain-lain 38,692,209,995 - - 38,692,209,995 Other payables
Beban masih harus dibayar 9,660,281,983 - - 9,660,281,983 Accrued expenses
Pinjaman jangka panjang 528,418,325,204 301,956,956,676 - 830,375,281,880 Long-term bank loans
Liabilitas sewa 3,791,401,159 3,575,797,086 3,647,076,950 11,014,275,195 Obligation under capital lease
Pinjaman jangka panjang lainnya 11,892,345,867 - - 11,892,345,867 Other long-term loans
Total 1,045,240,187,369 305,532,753,762 3,647,076,950 1,354,420,018,081 Total
43. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING 43. MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN
CURRENCY
31 Des 2023/Dec 31, 2023 31 Des 2022/Dec 31, 2022
Mata Setara dengan Mata Setara dengan
Uang Asing/ Rupiah/ Mata Uang Asing/ Rupiah/
Foreign Equivalent Uang/ Foreign Equivalent
Currency to Rupiah Currency Currency to Rupiah
US$/Dong US$/Dong
Aset Assets
Kas dan setara kas 379,086 5,843,992,235 US$ 304,261 4,786,324,029 Cash and cash equivalents
Piutang usaha 320,941 4,947,619,518 US$ 631,120 9,928,155,553 Accounts receivable
Total aset 10,791,611,753 14,714,479,582 Total assets
Liabilitas Liabilities
Pinjaman Loans
jangka pendek 26,074,091 401,958,178,685 US$ 18,637,181 293,181,494,311 Short-term
jangka panjang - - US$ 16,729,914 263,178,277,134 Long-term
Utang usaha 896,927 13,827,034,189 US$ 783,273 12,321,664,917 Accounts payable
Utang lain-lain 1,600,000 24,665,600,000 US$ 1,825,000 28,709,075,000 Other payables
Pinjaman jangka panjang
lainnya 740,000 11,407,840,000 US$ 740,000 11,640,940,000 Other long-term loans
Total liabilitas 451,858,652,874 609,031,451,362 Total liabilities
Total liabilitas, neto (441,067,041,121) (594,316,971,780) Total liabilities, net
83
Page 96
PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
44. PERISTIWA SETELAH PERIODE PELAPORAN 44. EVENTS AFTER REPORTING PERIOD
Berdasarkan Perjanjian Penjualan Jual Beli dengan Akta Notaris Dwi Based on the Sales and Purchase Agreement with Notarial Deed Dwi
Sundjajik, S.H., M.Kn., No. 01 tanggal 1 Maret 2024, antara PT Ricky Sundjajik, S.H., M.Kn., No. 01 dated March 1, 2024, between PT Ricky
Putra Globalindo Tbk (RPG) dengan PT Cisarua Mountain Dairy Tbk Putra Globalindo Tbk (RPG) and PT Cisarua Mountain Dairy Tbk (CMD),
(CMD), para kedua belah pihak melakukan transaksi sebagai berikut: both parties carried out the following transactions:
▪ RPG setuju untuk menjual 4 (empat) bidang tanah Hak Guna ▪ RPG agreed to sell 4 (four) plots of land with Building Use Rights
Bangunan seluas 53.390 M², yang terletak di Desa Tarikolot, covering an area of 53,390 M², located in Tarikolot Village, Citeureup
Kecamatan Citeureup, Kabupaten Bogor, Jawa Barat, dengan harga District, Bogor Regency, West Java, at a price of Rp 1,360,000 per M²
Rp 1.360.000 per M² atau seluruhnya Rp 72.610.000.000, belum or a total of Rp 72,610,000,000, excluding tax value added.
termasuk pajak pertambahan nilai.
▪ CMD telah membayar tanda jadi (down payment ) sebesar ▪ CMD has paid a down payment of Rp 5,110,400,000, and the remaining
Rp 5.110.400.000, dan sisanya sebesar Rp 67.500.000.000 akan Rp 67,500,000,000 will be paid by CMD to RPG at the time of signing
dilunasi CMD kepada RPG pada saat penandatangan Akta Jual Beli the Deed of Sale and Purchase within a maximum period of 12 (twelve)
dalam jangka waktu paling lama 12 (dua belas) bulan. months.
▪ RPG berjanji akan melunasi pinjamannya kepada Bank (BNI) dan ▪ RPG promises to pay off its loan to the Bank (BNI) and take the original
mengambil asli sertifikat atas tanah tersebut kepada notaris pembuat certificate for the land from the notary who made the deed no later than
akta selambat-lambatnya pada tanggal 14 Februari 2025. February 14, 2025.
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Berdasarkan Perpanjangan Fasilitas Kredit No. COB1/6/115/R tanggal Based on Credit Facility Extension No. COB1/6/115/R dated March 26,
26 Maret 2024, PT Bank Negara Indonesia (Persero) Tbk menyetujui 2024, PT Bank Negara Indonesia (Persero) Tbk approved the extension of
perpanjangan fasilitas kredit kepada Entitas dimana jatuh tempo fasilitas credit facilities to the Entity where the credit facility maturity date was
kredit yang sebelumnya pada 26 Maret 2024 menjadi 26 Maret 2025 previously on March 26, 2024 to March 26, 2025 (Note 16).
(Catatan 16).
Persetujuan Perpanjangan Fasilitas Kredit/
Revolving Credit Facility Agreement
Fasilitas Kredit Credit Facility
• Kredit Modal Kerja (RC Terbatas) - 1 Working Capital Credit (RC Limited) - 1 •
Maksimum US$ 9.000.000 atau/or eqv. Maximum
Rp 141,435,000,000
Tingkat bunga per tahun 5% Interest rate p.a
• Kredit Modal Kerja Plafond - 2 Working Capital Credit Plafond - 2 •
Maksimum Rp 254,400,000,000 Maximum
Tingkat bunga per tahun 7% Interest rate p.a
84
Page 97
PT RICKY PUTRA GLOBALINDO Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Angka-angka Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain) (Figures are Presented in Rupiah, Unless Otherwise Stated)
44. PERISTIWA SETELAH PERIODE PELAPORAN (Lanjutan) 44. EVENTS AFTER REPORTING PERIOD (Continued)
PT Bank Negara Indonesia (Persero) Tbk (Lanjutan) PT Bank Negara Indonesia (Persero) Tbk (Continued)
• Plafond Letter of Credit (L/C) - Trust Receipt (T/R) (Catatan 22) Plafond Letter of Credit (L/C) - Trust Receipt (T/R) (Note 22) •
Maksimum US$ 8.800.000 atau/or eqv. Maximum
Rp 138,292,000,000
Tingkat bunga per tahun 7% untuk fasilitas dalam Interest rate p.a
IDR dan 4,5% untuk
fasilitas dalam USD/
7% for facility in IDR and
4.5% for facility in USD
• Limit Negosiasi Wesel Ekspor Export Bill Negotiation Limits •
Maksimum US$ 1.700.000 atau/or eqv. Maximum
Rp 26,715,500,000
PT Bank Woori Saudara Indonesia 1906 Tbk [BWSI] PT Bank Woori Saudara Indonesia 1906 Tbk [BWSI]
Berdasarkan Surat Prinsip Persetujuan Kredit (Perpanjangan) No. Based on the Principle Letter for Credit Approval (Extension) No.
157/BWSI/CIB/III/2024 tanggal 25 Maret 2024, PT Bank Woori Saudara 157/BWSI/CIB/III/2024 dated March 25, 2024, PT Bank Woori Saudara
Indonesia 1906 Tbk menyetujui perpanjangan fasilitas kredit kepada Indonesia 1906 Tbk approved the extension of credit facilities to the Entity
Entitas dimana jatuh tempo fasilitas kredit yang sebelumnya jatuh tempo where the credit facility maturity which previously matured on March 27,
pada 27 Maret 2024 menjadi 27 September 2024 (Catatan 16). 2024 to September 27, 2024 (Note 16).
Persetujuan Perpanjangan Fasilitas Kredit/
Revolving Credit Facility Agreement
Fasilitas Kredit Rekening Koran Bank Overdraft Facility
Jumlah pagu US$ 5,771,482 Credit plafond
Tingkat bunga per tahun 4.2% Interest rete p.a
85
Names mentioned 159 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Sinta Susikto
· Notaris
p.18
unresolved
person
Raharti Sudjardjati
p.18
unresolved
org
Menteri Kehakiman Republik Indonesia
p.18
unresolved
org
Minister of Justice
p.18
unresolved
person
Akta Notaris Desman
p.18 ×3
unresolved
person
M. Hum.
p.18 ×2
unresolved
person
Desman
p.18 ×5
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.18
unresolved
org
Minister of Law and Human Rights
p.18 ×2
unresolved
org
PT Jasa Ricky Abadi
p.20 ×4
unresolved
org
PT Ricky Jaya Sakti
p.20 ×5
unresolved
org
PT Ricky Musi Wijaya
p.20
unresolved
org
PT Ricky Mumbul Daya
p.20 ×5
unresolved
org
PT Ricky Arta Jaya
p.20 ×3
unresolved
org
PT Ricky Hansen Cemerlang
p.20
unresolved
org
PT Ricky Tekstil Indonesia
p.20 ×6
unresolved
org
PT Ricky Garmen Exportindo
p.20 ×5
unresolved
org
PT Ricky Gunze
p.20
unresolved
org
PT Ricky Sportindo
p.20
unresolved
org
PT Ricky Citra Rasa
p.20
unresolved
org
RPG Vietnam Co., Ltd
p.20
unresolved
org
PT Ricky Kobayashi
p.20
unresolved
person
Notary Desman
p.20
unresolved
person
Notary S.H.
p.20
unresolved
org
Menteri Hukum dan Hak
p.20
unresolved
org
Minister of Law
p.20
unresolved
org
BAPEPAM-LK
p.21 ×4
unresolved
org
Financial Services Authority
p.21
unresolved
org
Bank Indonesia
p.24 ×3
unresolved
org
Bank Muamalat Indonesia Tbk
p.44 ×45
unresolved
org
Bank Woori Saudara Indonesia Tbk
p.44 ×18
unresolved
org
Tbk PT Bank Permata Tbk
p.44
unresolved
org
PT Bank Resona Perdania
p.44 ×4
unresolved
org
PT Bank Kosipa
p.44 ×2
unresolved
org
Maybank Indonesia Tbk
p.44 ×8
unresolved
org
Bank Bukopin Tbk
p.44 ×4
unresolved
org
PT Uomo Donna Indonesia
p.45 ×8
unresolved
org
PT Uomo Donna Indonesia CV Putra Jaya Perkasa
p.45 ×2
unresolved
org
PT Taitat Putra Rejeki
p.45 ×10
unresolved
org
PT Putra Rejeki Garmindo
p.45 ×9
unresolved
org
PT Ricky Tanaka Shisyu
p.45 ×7
unresolved
org
PT Prima Karya Garmindo
p.45 ×9
unresolved
org
PT Rajawali Mas Elastik
p.45
unresolved
org
PT Rajawali Mas Elastik CV RR Lifestyle
p.45
unresolved
org
PT Sekanskeen Ricky Indonesia
p.45 ×6
unresolved
org
PT Lancar Putra Abadi
p.45 ×7
unresolved
org
PT Lancar Putra Abadi CV Kawan Sejati
p.45 ×2
unresolved
org
CV Mahkota Tunas Abadi Toyo Knit Co., Ltd
p.45 ×2
unresolved
org
Toyo Knit Co., Ltd
p.45 ×6
unresolved
org
PT Ricky Global Solution
p.45 ×6
unresolved
org
PT Ricky Multi Karya
p.45 ×5
unresolved
org
PT Ricky Multi Karya Gunze Limited Apparel
p.45 ×2
unresolved
org
Gunze Limited
p.45 ×8
unresolved
org
PT Gunze Socks Indonesia
p.45 ×5
unresolved
org
PT Prayasa Mina Tirta
p.47 ×2
unresolved
org
PT Prayasa Mina Tirta Kobaori Co.
p.47 ×2
unresolved
org
Kobaori Co., Ltd
p.47 ×2
unresolved
org
PT Taitat Putra Rejeki CV Mahkota Tunas Abadi
p.47
unresolved
org
PT Ricky Griya Indah
p.47 ×2
unresolved
org
PT Putera Rejeki Garmindo
p.47 ×2
unresolved
org
PT Rajawali Mas Elastic
p.47 ×6
unresolved
org
PT Ricky Multi Karya CV Kawan Sejati
p.47
unresolved
org
PT Mina Sukses Makmur
p.47 ×2
unresolved
org
PT BCA Finance
p.51 ×20
unresolved
org
RPG Tbk
p.51 ×4
unresolved
org
PT Ricky Jaya
p.53
unresolved
org
PT RJS
p.53 ×3
unresolved
org
PT RJS' Management.
p.53
unresolved
org
Bank Garansi
p.53 ×5
unresolved
org
Negara (Persero) Tbk
p.54
unresolved
org
Bank Guarantees
p.54
unresolved
org
PT Asuransi Jasa Indonesia (Persero)
p.54 ×9
unresolved
org
Bank Overdraft Facility Fasilitas Pinjaman Berulang
p.54
unresolved
org
PT BCA Finance Fasilitas Pembiayaan Multiguna
p.54
unresolved
org
PT JRA
p.54 ×4
unresolved
org
PT RMD
p.54 ×4
unresolved
org
PT RAJ
p.54 ×2
unresolved
org
PT RTI
p.54 ×2
unresolved
org
PT RTI Line Facility Al Musyarakah
p.54
unresolved
org
PT RGE
p.54 ×3
unresolved
org
PT RGE Line Facility Al Musyarakah
p.54
unresolved
org
RC Limited
p.55
unresolved
org
Bank Overdraft Facility
p.56 ×3
unresolved
org
PT Asuransi Jasa Indonesia Indonesia (Persero)
p.56
unresolved
org
Woori Saudara Indonesia Tbk
p.56
unresolved
person
Akta Notaris Fenny Tjitra
p.57 ×2
unresolved
org
Bank Overdraft
p.57 ×3
unresolved
org
PT BCA Finance Berdasarkan Kontrak Perjanjian Pembiayaan Multiguna
p.58
unresolved
org
Danamon Indonesia Tbk.
p.58 ×2
unresolved
org
PT Asuransi Adira Dinamika
p.58
unresolved
org
Asia Tbk.
p.59
unresolved
org
Bank Fasilitas Kredit Rekening Koran
p.59
unresolved
org
Putra Globalindo Tbk
p.60
unresolved
org
PT Bank Muamalat
p.60
unresolved
org
PT Ricky
p.61 ×2
unresolved
org
Kobayashi Woven Labels Co., Ltd
p.61 ×2
unresolved
org
PT Uomo Donna Indonesia Toyo Knit Co.
p.61
unresolved
org
PT Prima Karya Garmindo CV Mahkota Tunas Abadi
p.61
unresolved
org
PT Lancar Putra Abadi Shanghai Kobayashi Woven Label
p.61
unresolved
org
PT Uomo Donna Indonesia Yuyuantang
p.62
unresolved
org
PT Putra Rejeki Garmindo Toyo Knit Co.
p.62
unresolved
org
Total Gunze Limited
p.62
unresolved
org
PT Ricky Ricky Gunze
p.62
unresolved
org
Direktorat Jenderal Pajak
p.66 ×2
unresolved
org
Directorate General of Taxes
p.66 ×2
unresolved
org
PT RTI Total
p.69
unresolved
org
Negara Indonesia (Persero) Tbk
p.71
unresolved
org
KJPP Dasa'at Yudistira & Rekan
p.71 ×2
unresolved
org
KJPP Dasa'at Yudistira
p.71 ×2
unresolved
org
Bank Cental Asia Tbk
p.71 ×4
unresolved
org
PT Bank Mestika
p.72
unresolved
org
Dharma Tbk
p.72
unresolved
org
Minister of Manpower
p.74
unresolved
org
Menteri Tenaga Kerja
p.74
unresolved
person
Chozie
p.77
unresolved
org
PT Raya Saham Registra
p.77 ×2
unresolved
org
Spanola Holding, Ltd
p.77
unresolved
org
PT Ricky Utama Raya Denzin International Limited
p.77
unresolved
—
Publik (masing-masing di bawah 5%)
p.77
unresolved
org
PT Bintang Kanguru
p.80 ×2
unresolved
org
PT Tantra Textile Industry
p.80
unresolved
org
PT Tantra Textile Industry Total
p.80
unresolved
org
PT Taitat Putra Rejeki CV Mitra Garmindo
p.88
unresolved
org
CV Mitra Garmindo Gunze Limited
p.88
unresolved
org
PT Rajawali Mas Elastic CV Kawan Sejati
p.88
unresolved
org
PT Ricky Tanaka Shisyu Total
p.88
unresolved
org
PT Rajawali Mas Elastic CV RR Lifestyle
p.88
unresolved
org
PT Gunze Socks Indonesia Total
p.88
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.