OTHER SHORT-TERM FINANCIAL LIABILITIES
28. REVENUE continued
Berdasarkan Surat Keputusan Direktur Utama PT Pupuk Indonesia Persero No. U-1308A00000.UM2012 tanggal 8 Oktober 2012 tentang Pengadaan dan Penyaluran Pupuk Bersubsidi untuk Sektor Pertanian disebutkan bahwa Perusahaan bertanggung jawab untuk memenuhi kebutuhan pupuk urea bersubsidi di 16 Provinsi di Kawasan Timur Indonesia dan 34 kabupatenkota di Jawa Timur. Based on Decree of President Director of PT Pupuk Indonesia Persero No. U-1308A00000.UM2012 dated 8 October 2012 concerning the procurement and distribution of subsidised fertilizers to the agricultural sector, the Company shall be responsible for the supply of subsidised urea fertilizer in 16 province in the east part of Indonesia and 34 districtscities in East Java. 29. BEBAN POKOK PENDAPATAN 29. COST OF REVENUE Rincian beban pokok pendapatan The details of cost of revenue 2015 2014 Beban produksi: Production Cost: Bahan baku dan penolong 9,998,241 8,588,025 Raw materials and supports Biaya tenaga kerja 759,147 826,541 Labor cost Penyusutan 504,514 454,207 Depreciation Jasa 273,038 252,422 Services Overhead lainnya 320,002 286,753 Other overhead Pemeliharaan 126,495 121,787 Maintenance Sub jumlah 11,981,437 10,529,735 Subtotal Pembelian barang jadi 34,016 353,462 Purchase of finished goods Finished goods at the Persediaan barang jadi awal tahun 1,158,622 1,519,598 beginning of the year Finished goods at the Persediaan barang jadi akhir tahun 2,122,267 1,158,622 end of the year Jumlah 11,051,808 11,244,173 Total 30. BEBAN USAHA 30. OPERATING EXPENSES a. Beban penjualan a. Selling expenses 2015 2014 Distribusi 966,827 911,983 Distribution Pemuatan 197,515 31,312 Loading Gaji, upah, dan kesejahteraan Salaries, wages and employees karyawan 84,011 86,102 welfare Perjalanan dinas 22,598 16,920 Business travelling Pameran dan promosi 18,831 19,756 Exhibition and promotion Sewa 10,354 8,391 Rent Penyusutan 8,418 9,398 Depreciation Pemeliharaan 3,598 2,811 Maintenance Lain-lain 30,793 28,793 Others Sub jumlah 1,342,945 1,115,466 Subtotal PT PUPUK KALIMANTAN TIMUR DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 571 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 1 JANUARY 2014 Expressed in millions Rupiah, unless otherwise stated 30. BEBAN USAHA lanjutan30. OPERATING EXPENSES continued b. Beban umum dan administrasi
b. General and administrative expenses
2015 2014 Gaji, upah, dan kesejahteraan Salaries, wages employees karyawan 522,638 757,001 welfare Sewa 103,423 93,779 Rental Penyusutan dan amortisasi 92,043 82,530 Depreciation and amortisation Honorarium kepada pihak ketiga 71,670 70,450 Honorarium to third parties Pemeliharaan dan perbaikan 38,907 40,152 Repairs and maintenance Umum 37,853 70,605 General Perjalanan dinas 31,479 34,181 Business travelling Pendidikan dan pelatihan 31,420 18,684 Training and education Pajak dan kontribusi 22,879 25,145 Taxes and contributions Provisi atas penurunan Provision for impairment nilai piutang 25,084 283,471 of receivables Administrasi bank 21,093 17,529 Bank charges Local area and business Pembinaan wilayah 19,710 15,107 development Asuransi 8,446 6,437 Insurance Administrasi 6,652 6,776 Administration Lain-lain 63,576 64,427 Others Sub jumlah 1,096,873 1,586,274 Subtotal Jumlah 2,439,818 2,701,740 Total Disajikan kembali Catatan 3 As restated Note 3 31. BEBANPENDAPATAN LAINNYA - BERSIH 31. OTHER EXPENSESINCOME - NET a. Pendapatan lainnya a. Other income 2015 2014 Jasa lain 142,043 89,315 Other services Denda dan klaim 139,847 10,735 Penalty and claim Lainnya 717 19,326 Others Sub jumlah 282,607 119,376 Sub total b. Beban lainnya b. Other expenses 2015 2014 Kerugian selisih kurs 412,027 101,769 Loss on foreign exchanges Lainnya 38,264 - Others Sub jumlah 450,291 101,769 Subtotal Jumlah 167,684 17,607 Total Disajikan kembali Catatan 3 As restated Note 3 32. BIAYA KEUANGAN 32. FINANCE COSTS 2015 2014 Utang bank 107,517 151,596 Bank loans Utang kepada entitas induk 4,200 13,093 Loan from parent entity Obligasi - 65,038 Bonds Sukuk ijarah - 12,909 Sukuk ijarah Jumlah 111,717 242,636 TotalParts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Establishment and general information
» Establishment and general information continued
» Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
» New and revised financial accounting standards
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Classification, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan lanjutan
» Current and deferred income tax continued
» Penghasilan kini SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» RESTATEMENT OF Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Estimasi penurunan nilai piutang
» Menentukan pajak penghasilan CRITICAL ACCOUNTING
» Menentukan pajak penghasilan lanjutan
» Menentukan metode CRITICAL ACCOUNTING
» Kewajiban imbalan pasca kerja
» KOMBINASI BISNIS BUSINESS COMBINATIONS
» BUSINESS COMBINATIONS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» CASH AND CASH EQUIVALENTS 2015
» CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA TRADE RECEIVABLES
» Piutang subsidi Piutang subsidi yang belum ditagih
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ADVANCES AND PREPAYMENTS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVESTMENT PROPERTIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» OTHER NON-CURRENT ASSETS continued
» SHORT-TERM LOAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA
» OTHER SHORT-TERM FINANCIAL LIABILITIES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» SELISIH TRANSAKSI DENGAN PIHAK NON- PENGENDALI
» DIFFERENCE IN TRANSACTION WITH NON- CONTROLLING PARTIES
» NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
» Beban penjualan Selling expenses
» General and administrative expenses
» BEBANPENDAPATAN LAINNYA - BERSIH OTHER EXPENSESINCOME - NET
» BIAYA KEUANGAN FINANCE COSTS
» Prepaid taxes TAXATION a. Pajak dibayar dimuka
» Beban pajak penghasilan Income tax expense
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Nature of relationship RELATED PARTIES INFORMATION a. Sifat hubungan
» Nature of relationship continued
» Transaction details RELATED PARTIES INFORMATION continued b. Rincian transaksi
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Commitments i. Penugasan dari pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
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