PT JASUINDO TIGA PERKASA Tbk Triwulan III per...  Surat Pernyataan Direksi / Directors...

download PT JASUINDO TIGA PERKASA Tbk Triwulan III per...  Surat Pernyataan Direksi / Directors Statement

of 80

  • date post

    22-Jun-2019
  • Category

    Documents

  • view

    213
  • download

    0

Embed Size (px)

Transcript of PT JASUINDO TIGA PERKASA Tbk Triwulan III per...  Surat Pernyataan Direksi / Directors...

  • PT JASUINDO TIGA PERKASA Tbk

    DAN ENTITAS ANAK/

    AND ITS SUBSIDIARIES

    Laporan Keuangan Konsolidasian

    Untuk tahun-tahun yang berakhir pada tanggal 30 September 2018 dan 31 Desember 2017

    Consolidated Financial Statements For the years ended September 30, 2018 and December 31, 2017

  • Halaman/Page

    SuratPernyataanDireksi/DirectorsStatementLetter

    LaporanKeuanganKonsolidasian/ConsolidatedFinancialStatements

    LaporanPosisiKeuanganKonsolidasian/ConsolidatedStatementsofFinancialPosition 12

    LaporanLabaRugidanPenghasilanKomprehensifLainKonsolidasian/ConsolidatedStatementsofProfitorLossandOtherComprehensiveIncome 34

    LaporanPerubahanEkuitasKonsolidasian/ConsolidatedStatementsofChangesinEquity 5

    LaporanArusKasKonsolidasian/ConsolidatedStatementsofCashFlows 67

    CatatanatasLaporanKeuanganKonsolidasian/NotestoConsolidatedFinancialStatements 877

    DaftarIsi/TableofContents

  • PTJASUINDOTIGAPERKASATbkDANENTITASANAK PTJASUINDOTIGAPERKASATbkANDITSSUBSIDIARIESLAPORANPOSISIKEUANGAN CONSOLIDATEDSTATEMENTSOFKONSOLIDASIAN FINANCIALPOSITIONPer30September2018dan31Desember2017 AsofSeptember30,2018andDecember31,2017

    (DisajikandalamRupiah) (ExpressedinRupiah)

    Catatan/Notes 2018 2017

    ASET ASSETS

    ASETLANCAR CURRENTASSETS

    Kasdansetarakas 2d,2e4,35 39,597,890,486 105,344,597,137 CashandcashequivalentsSaldobankyangdibatasipenggunaannya 2d,2e,5 423,597,322 RestrictedbankaccountPiutangusaha 2e,2f,6,35 93,623,788,506 139,203,308,473 AccountsreceivablePiutanglainlain,netosetelahdikurangi Otherreceivables,netofcadanganpenurunannilaisebesar provisionfordeclininginvalueRpnihilpadatahun2018dan ofRpnilin2018andRp102.913.640padatahun2017 2e,2f,7 7,920,080,218 6,696,729,157 ofRp102,913,640in2017Persediaan,netosetelahdikurangi Inventories,netofprovisioncadanganpenurunannilaisebesar fordeclininginvalueofRpnihilpadatahun2018dan Rpnilin2018andRpnihilpadatahun2017 2g,9 487,952,994,329 195,021,162,379 Rpnilin2017Uangmukapembelian 2e,8 33,415,473,001 2,534,221,381 PurchaseadvancePajakdibayardimuka 2l,21a 37,883,592,396 140,027,185 PrepaidtaxesBebandibayardimuka 2h,10 3,894,815,096 2,944,633,696 PrepaidexpensesPiutangpajak,bagianlancar 2l,21b 2,437,144,366 Taxesreceivable,currentportion

    JUMLAHASETLANCAR 704,288,634,032 454,745,421,096 TOTALCURRENTASSETS

    ASETTIDAKLANCAR NONCURRENTASSETSUangmukapembelianasettetap 2e,8 20,067,741,405 8,619,488,101 Advancepurchaseoffixedassets

    Taxesreceivable,InvestasipadaEntitasAsosiasi 8,115,667,328 InvestmentinAssociatedEntityPiutangpajak,bagiantidaklancar 2l,21b 48,284,637,778 85,629,810,828 noncurrentportionAsetpajaktangguhan 2l,21g 3,224,806,140 1,945,708,917 DeferredtaxassetsAsettetap,netosetelahdikurangiakumulasipenyusutansebesar Fixedassets,netofaccumulatedRp174.326.954.793padatahun2018danRp180.903.901.812padatahun2017 2i,11 416,124,874,138 459,867,266,199

    depreciationofRp174,326,954,793 in2018andRp180,903,901,812 in

    2017Asettakberwujud,netosetelah Intangibleassets,netofaccumulateddikurangiakumulasiamortisasisebesar amortizationofRp2,130,737,467Rp2.130.737.467padatahun2018dan in2018andRp7.173.868.201padatahun2017 12 3,667,052,056 4,094,080,839Asettidaklancarlainnya,netosetelah

    andRp7,173,868,201 in 2017 Othernoncurrentassets,netof

    dikurangiakumulasiamortisasisebesar accumulatedamortizationofRp12.789.495.152padatahun2018dan Rp12,789,495,152in2018andRp11.606.409.024padatahun2017 13 766,516,736 369,268,236 Rp11,606,409,024in2017

    JUMLAHASETTIDAKLANCAR 500,251,295,581 560,525,623,120 TOTALNONCURRENTASSETS

    JUMLAHASET 1,204,539,929,613 1,015,271,044,216 TOTALASSETS

    Lihatcatatanataslaporankeuangankonsolidasianyangmerupakan Seeaccompanyingnotestoconsolidatedfinancialstatementsbagianyangtidakterpisahkandarilaporankeuangankonsolidasianini. whichformanintegralpartoftheseconsolidatedfinancialstatements.

    1

  • PTJASUINDOTIGAPERKASATbkDANENTITASANAK PTJASUINDOTIGAPERKASATbkANDITSSUBSIDIARIESLAPORANPOSISIKEUANGAN CONSOLIDATEDSTATEMENTSOFKONSOLIDASIAN(lanjutan) FINANCIALPOSITION (continued)Per30September2018dan31Desember2017 AsofSeptember30,2018andDecember31,2017

    (DisajikandalamRupiah) (ExpressedinRupiah)Catatan/Notes 2018 2017

    LIABILITASDANEKUITAS LIABILITIESANDEQUITYLIABILITASJANGKAPENDEK SHORTTERMLIABILITIESPinjamanbankjangkapendek 2e,14,35 250,711,411,609 168,927,560,707 ShorttermbankborrowingsUtangusaha,pihakketiga 2e,15,35 221,215,976,615 167,223,258,815 Accountspayable,thirdpartiesUtanglainlain,pihakketiga 2e,17 70,476,950 3,042,069,517 Otherpayables,thirdpartyUtangpajak 2l,21c 937,602,671 2,107,049,161 TaxespayableBebanyangmasihharusdibayar 2e,18 9,203,463,134 6,090,343,336 AccruedexpensesUangmukapenjualan 2e,19 79,118,701,445 5,713,131,231 SalesadvanceBagianutangjangkapanjangyang Currentmaturityportionofjatuhtemposatutahun longtermloanBank 2e,20,35 16,880,120,000 26,271,050,980 BankPembelianasettetap 2e,16 220,884,470 2,344,799,130 FixedassetspurchaseSewapembiayaan 2e,2m,22 Financelease

    JUMLAHLIABILITASJANGKAPENDEK 578,358,636,893 381,719,262,877 TOTALSHORTTERMLIABILITIES

    LIABILITASJANGKAPANJANG LONGTERMLIABILITIESUtanglainlain,pihakberelasi 2e,2r,17,34 13,250,000,000 Otherpayables,relatedpartiesUtangjangkapanjangsetelah Longtermloannetofdikurangibagianyangjatuhtempo currentmaturityportiondalamsatutahun withinoneyearBank 2e,20,35 35,567,740,000 22,866,880,000 BankPembelianasettetap 2e,16 265,114,860 419,720,615 FixedassetspurchaseSewapembiayaan 2e,2m,22 Financelease

    Liabilitasmanfaatkaryawan 2k,23 9,960,650,759 10,635,049,739 Employeebenefitliabilities

    JUMLAHLIABILITAS TOTALLONGTERMJANGKAPANJANG 45,793,505,619 47,171,650,354 LIABILITIES

    JUMLAHLIABILITAS 624,152,142,512 428,890,913,231 TOTALLIABILITIES

    EKUITAS EQUITYSharecapital,nominalvalueofRp20

    Modalsaham,nilainominalRp20 persharein2018and2017.perlembarsahampadatahun2018dan Authorizedcapitalof6,850,000,000shares2017.Modaldasar6.850.000.000saham, in2018and2017,issuedandfullyditempatkandandisetorpenuh1.713.012.500saham paidupcapitalof1,713,012,500sharesditahun2018dan2017 25 34,260,250,000 34,260,250,000 in2018and2017Tambahanmodaldisetor,neto 26 9,664,154,444 9,664,154,444 Additionalpaidincapital,netSurplusrevaluasiasettetap 28 147,481,818,432 147,481,818,432 RevaluationsurplusoffixedassetsSaldolabadicadangkan 6,852,050,000 6,852,050,000 AppropriatedretainedearningsSaldolababelumdicadangkan 346,497,006,955 355,466,905,802 UnappropriatedretainedearningsJumlahekuitasyangdapatdiatribusikan Totalequityattributabletoownersofkepadapemilikentitasinduk 544,755,279,831 553,725,178,678 theparententityKepentingannonpengendali 2c,24 35,632,507,272 32,654,952,307 Noncontrollinginterests

    JUMLAHEKUITAS 580,387,787,103 586,380,130,985 TOTALEQUITY

    JUMLAHLIABILITASDANEKUITAS 1,204,539,929,613 1,015,271,044,216 TOTALLIABILITIESANDEQUITY

    Lihatcatatanataslaporankeuangankonsolidasianyangmerupakan Seeaccompanyingnotestoconsolidatedfinancialstatementsbagianyangtidakterpisahkandarilaporankeuangankonsolidasianini. whichformanintegralpartoftheseconsolidatedfinancialstatements.

    2

  • PTJASUINDOTIGAPERKASATbkDANENTITASANAK PTJASUINDOTIGAPERKASATbkANDITSSUBSIDIARIESLAPORANLABARUGIDANPENGHASILAN CONSOLIDATEDSTATEMENTSOFPROFITORLOSSAND

    KOMPREHENSIFLAINKONSOLIDASIAN OTHERCOMPREHENSIVEINCOMEUntuktahuntahunyangberakhirpadatanggal Fortheyearsended30September2018dan2017 September30,2018and2017

    (DisajikandalamRupiah) (ExpressedinRupiah)Catatan/Notes 2018 2017

    PENJUALAN 2j,29 516,372,284,293 568,126,183,521 SALESBEBANPOKOKPENJUALAN 2j,30,31 (372,896,334,920) (412,278,531,840) COSTOFGOODSSOLD

    LABAKOTOR 143,475,949,373 155,847,651,681 GROSSPROFIT

    Bebanpenjualan 2j,32 (25,167,626,902) (19,362,709,158) SellingexpensesBebanumumdanadministrasi 2j,33 (55,839,427,311) (57,997,444,736) Generalandadministrativeexpenses

    LABAUSAHA 62,468,895,160 78,487,497,788 OPERATINGPROFIT

    Bebanbunga (17,362,576,857) (26,214,658,758) InterestexpensePendapatanbunga 576,526,201 246,608,296 InterestincomeRugiselisihkurs,neto 2s (44,323,234) (9,480,796) Foreignexchangeloss,netCadanganpenurunannilai Provisionfordeclininginvalueof

    persediaan 2g,9 inventoryCadanganpenurunannilai Provisionfordeclininginvalueof

    piutanglainlain 2g,7 othersreceivablePenghapusanpiutangusaha WrittenoffreceivablesLabapenjualanasettetap 11 25,583,334 (22,859,848) GainonsaleoffixedassetsLabapenjualanentitasanak 18,460,303,487Lainlain,neto 225,380,565 4,318,774,770 Others,net

    LABASEBELUMPAJAK PROFITBEFORECORPORATEPENGHASILANBADAN 64,349,788,655 56,805,881,452 INCOMETAX

    MANFAAT(BEBAN)PAJAK CORPORATEINCOMETAXPENGHASILANBADAN BENEFIT(EXPENSE)Pajakkini 2l,21d (14,148,032,831) (15,336,478,976) CurrenttaxPajaktangguhan 2l,21d Deferredtax

    LABAPERIODEBERJALAN 50,201,755,824 41,469,402,476 INCOMEFORTHEPERIOD

    PENGHASILANKOMPREHENSIFLAIN OTHERCOMPREHENSIVEPERIODEBERJALAN INCOMEFORTHEPERIOD

    Posposyangtidakakandireklasifikasi Itemthatwillnotbereclassifiedtokelabarugi profitorlossinsubsequentperiods:Pengukurankembaliatasliabilitas Remeasurementsofpostemploymentimbalanpascakerja 2k,23 benefitobligations

    Pajakpenghasilanterkait 2l,21g RelatedIncometaxSurplusrevaluasiasettetap 2i,11,28 RevaluationsurplusoffixedassetsPajakpenghasilanterkait 2l,21a,28 Relatedincometax

    Posyangakandireklasifikasike Itemthatbereclassifiedlabarugi: subsequentlytoprofitorloss:Selisihkursataspenjabaran Foreignexchangedifferencesonlaporankeuangan 2s (1,830,735,745) 1,011,460,261 transactionoffinancialstatements

    Pajakpenghasilanterkait 2l 457,683,936 Relatedincometax

    JUMLAHPENGHASILANKOMPREHENSIF TOTALCOMPREHENSIVEPERIODEBERJALAN 48,828,704,015 42,480,862,737 INCOMEFORTHEPERIOD

    Lihatcatatanataslaporankeuangankonsolidasianyangmerupakan Seeaccompanyingnotestoconsolidatedfinancialstatements