Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
4. PIUTANG USAHA
4. TRADE RECEIVABLES
Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows: 2010 2009 Pihak yang Mempunyai Hubungan Istimewa Catatan 25 Related Party Note 25 Usaha semen Cement business HCT Services Asia Pte., Ltd., Singapura HCT HCT Services Asia Pte., Ltd., US3.535.365 pada tahun Singapore HCT 2010 dan US5.034.717 US3,535,365 in 2010 and pada tahun 2009 32.111.723.747 51.479.985.824 US5,034,717 in 2009 Pihak Ketiga Third Parties Usaha semen Cement business Rupiah 955.205.058.229 878.556.751.049 Rupiah Dolar A.S. US1.590.492 pada U.S. dollar US1,590,492 tahun 2010 dan US993.169 in 2010 and US993,169 pada tahun 2009 14.446.436.748 10.155.149.446 in 2009 Usaha beton siap pakai dan Ready mix concrete and aggregates tambang agregat quarry businesses Rupiah 182.117.582.538 153.517.241.257 Rupiah Dolar A.S. US2.636.298 23.945.496.789 - U.S. dollar US2,636,298 Penyisihan piutang ragu-ragu 11.645.464.152 11.435.595.492 Allowance for doubtful accounts Bersih 1.164.069.110.152 1.030.793.546.260 Net Mutasi penyisihan piutang ragu-ragu adalah sebagai berikut: The movements of allowance for doubtful accounts are as follows: 2010 2009 Saldo awal periode 11.405.464.152 11.306.768.375 Balance at beginning of period Penyisihan selama periode berjalan 240.000.000 240.000.000 Provision during the period Penghapusan piutang selama Receivable written off periode berjalan - 111.172.883 during the period Saldo akhir periode 11.645.464.152 11.435.595.492 Balance at end of period Berdasarkan hasil penelaahan terhadap keadaan akun piutang masing-masing pelanggan pada akhir periode, manajemen berpendapat bahwa penyisihan piutang ragu-ragu di atas adalah cukup untuk menutup kemungkinan kerugian yang terjadi atas tidak tertagihnya piutang usaha. Based on the review of the status of the individual receivable accounts at the end of the period, management believes that the above allowance for doubtful accounts is sufficient to cover possible losses that may arise from uncollectible accounts. Analisa umur piutang usaha berdasarkan mata uang pada tanggal 30 Juni 2010 dan 2009 adalah sebagai berikut: The aging of trade receivables based on their currency denominations as of June 30, 2010 and 2009 is as follows:Parts
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Prinsip-prinsip Konsolidasi lanjutan b. Principles of Consolidation continued
» Setara Kas SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan Piutang Ragu-ragu Allowance for Doubtful Accounts
» Transaksi dengan Pihak yang Mempunyai Hubungan Istimewa
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar Dimuka Prepaid
» Aset Tetap lanjutan Fixed Assets continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Beban Ditangguhkan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Deferred Charges SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Penyisihan Imbalan Kerja Provision for Employee Benefits
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Instrumen Keuangan Financial SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Badan Corporate Income Tax
» Pajak Penghasilan Badan lanjutan Corporate Income Tax continued
» Laporan Segmen Segment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Penerbitan Saham Stock Issuance Costs
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan Estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PENYERTAAN JANGKA PANJANG DAN UANG MUKA KEPADA ANAK PERUSAHAAN YANG
» LONG-TERM INVESTMENTS AND ADVANCES TO AN UNCONSOLIDATED SUBSIDIARY
» LONG-TERM INVESTMENTS AND ADVANCES TO AN UNCONSOLIDATED SUBSIDIARY FIXED ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOAN
» HUTANG USAHA KEPADA PIHAK KETIGA TRADE PAYABLES TO THIRD PARTIES
» HUTANG USAHA KEPADA PIHAK KETIGA lanjutan
» TRADE PAYABLES TO THIRD PARTIES
» BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG LEMBAGA KEUANGAN JANGKA PANJANG lanjutan LONG-TERM LOAN FROM A FINANCIAL
» HUTANG LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM LOAN FROM A FINANCIAL
» Perusahaan The HUTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» Perusahaan HUTANG SEWA PEMBIAYAAN lanjutan
» GTM GTM HUTANG SEWA PEMBIAYAAN lanjutan
» AGIO SAHAM ADDITIONAL PAID-IN CAPITAL
» AGIO SAHAM LAINNYA OTHER PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING FROM Juni 2010
» SALDO LABA RETAINED EARNINGS INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» KEWAJIBAN DIESTIMASI UNTUK IMBALAN KERJA lanjutan ESTIMATED LIABILITY FOR EMPLOYEE
» KEWAJIBAN DIESTIMASI UNTUK IMBALAN KERJA lanjutan
» ESTIMATED LIABILITY FOR EMPLOYEE
» TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA
» TRANSACTIONS AND ACCOUNTS WITH
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS AND
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS AND Juni 2010
» REVISI PERNYATAAN STANDAR AKUNTANSI KEUANGAN lanjutan
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