BEBAN USAHA OPERATING EXPENSES BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA lanjutan OPERATING EXPENSES continued
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
56 Akun ini terdiri dari:
This account consists of the following:
30 Sept. 2014 Sept. 30, 2014
30 Sept. 2015 Disajikan kembali Sept. 30, 2015
As restated
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 467.831.208.579 480.584.272.872
materials used Upah langsung
93.133.483.224 91.907.259.154 Direct labor
Beban pabrikasi Manufacturing overhead
Penyusutan Catatan 8 70.227.380.017
55.274.393.485 Depreciation Note 8
Utilitas 56.155.924.805
56.957.450.067 Utilities
Perbaikan dan pemeliharaan 29.984.735.429
25.519.537.638 Repairs and maintenance
Royalti Catatan 29 dan 30a 12.551.729.688
10.881.577.598 Royalty Notes 29 and 30a
Perlengkapan produksi 4.716.048.300
4.742.785.453 Consumable supplies
Asuransi 3.400.927.010
1.124.083.242 Insurance
Lain-lain masing-masing Others below
di bawah Rp1 milyar 3.516.204.966
2.223.158.766 Rp1 billion each
Total beban pabrikasi 180.552.950.215 156.722.986.249
Total manufacturing overhead Total beban produksi
741.517.642.018 729.214.518.275 Total manufacturing cost
persediaan barang jadi finished goods inventory
Saldo awal tahun 1.774.609.682
2.006.363.297 Balance at beginning of year
Saldo akhir tahun 3.002.537.853
2.213.574.934 Balance at end of year
Beban Pokok Penjualan 740.289.713.847 729.007.306.638
Cost of Goods Sold
Pembelian kepada pemasok yang melebihi 10 dari penjualan neto pada periode sembilan bulan
yang berakhir pada tanggal 30 September 2015 dan 2014 berasal dari PT Indofood Sukses Makmur
Tbk Catatan 29: The following aggregate purchases from an
individual supplier which exceeded 10 of net sales for the nine-month periods ended September
30, 2015 and 2014 were made from PT Indofood Sukses Makmur Tbk Note 29:
30 Sept. 2015 30 Sept. 2014 Sept. 30, 2015 Sept. 30, 2014
Total pembelian 96.366.828.400 198.604.204.600
Amount of aggregate purchases Persentase terhadap penjualan neto
6,14 14,59
Percentage to net sales
26. BEBAN USAHA 26. OPERATING EXPENSES
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
30 Sept. 2014 Sept. 30, 2014
30 Sept. 2015 Disajikan kembali Sept. 30, 2015
As restated Beban Penjualan
Selling Expenses
Transportasi Catatan 30d 123.521.424.013 109.189.371.411
Transportation Note 30d Persediaan kadaluarsacacat
81.948.810.971 72.655.573.648
Expireddefective inventory Iklan dan promosi
80.524.980.651 63.575.795.702
Advertising and promotion Gaji dan kesejahteraan karyawan
59.705.043.059 47.902.228.838
Salaries and employee benefits Jasa distribusi Catatan 30b
28.697.146.793 24.346.757.445
Distribution fees Note 30b Penyusutan Catatan 8
10.355.731.533 8.945.468.577
Depreciation Note 8 Sewa
4.590.236.053 4.397.993.763
Rental Utilitas
4.329.451.951 3.354.279.259
Utilities Perbaikan dan pemeliharaan
4.588.113.286 3.841.441.165
Repairs and maintenance Bahan bakar
3.037.496.858 2.487.937.772
Fuel Amortisasi
2.247.433.814 1.293.920.561
Amortization Percetakan dan fotokopi
1.661.460.545 1.859.757.048
Printing and fotocopy Perjalanan dinas
1.260.361.656 639.159.996
Business travel Lain-lain masing-masing
Others below di bawah Rp1 miliar
1.766.719.335 1.151.789.919 Rp 1 billion each
Total Beban Penjualan 408.234.410.518 345.641.475.104
Total Selling Expenses
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
57
26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued
30 Sept. 2014 Sept. 30, 2014
30 Sept. 2015 Disajikan kembali Sept. 30, 2015
As restated Beban Umum dan Administrasi
General and Administrative Expenses
Gaji dan kesejahteraan karyawan 97.123.533.806
67.410.665.881 Salaries and employee benefits
Jasa profesional 8.551.984.240
7.470.568.328 Professional fees
Sewa 7.711.548.330
7.508.756.160 Rental
Utilitas 6.936.020.772
6.857.989.931 Utilities
Perbaikan dan pemeliharaan 5.957.449.950
5.800.517.095 Repairs and maintenance
Penyusutan Catatan 8 3.941.888.660
3.345.479.305 Depreciation Note 8
Perjalanan dinas 3.080.372.122
2.159.534.391 Business travel
Perijinan 2.188.424.297
1.438.541.247 Licenses
Komunikasi 2.091.445.560
1.972.235.428 Communication
Bahan bakar 1.880.097.100
1.691.558.766 Fuel
Penelitian dan pengembangan 1.800.661.597
3.259.691.666 Research and development
Percetakan dan fotokopi 673.854.212
1.074.555.034 Printing and fotocopy
Pelatihan 465.294.250
2.300.817.959 Training
Lain-lain masing-masing Others below
di bawah Rp1 miliar 3.132.109.736
487.170.943 Rp1 billion each
Total Beban Umum dan Total General and
Administrasi 145.534.684.632 112.778.082.134
Administrative Expenses Total Beban Usaha
553.769.095.150 458.419.557.238 Total Operating Expenses