LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
64
24. PENJUALAN NETO lanjutan 24. NET SALES continued
Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015, tidak terdapat
penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto.
For the years ended December 31, 2016 and 2015, there are no sales to individual customers
exceeding 10 of total net sales.
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
Akun ini terdiri dari: This account consists of:
2016 2015
Pemakaian bahan baku dan pembantu 359.693.588.939 405.977.595.924
Raw and supporting material used Pemakaian pita cukai
517.422.282.553 612.379.739.127 Excise duty ribbons used
Tenaga kerja langsung 84.614.934.205
72.187.458.254 Direct labor
Beban overhead 107.924.641.251
98.538.156.921 Factory overhead
Beban Produksi 1.069.655.446.948 1.189.082.950.226
Cost of Production Persediaan barang proses :
Work-in-process inventory : Persediaan awal
21.725.865.933 17.726.304.079
At beginning of year Persediaan akhir
27.111.715.189 21.725.865.933
At the end of year Beban Pokok Produksi
1.064.269.597.692 1.185.083.388.372 Cost of Goods Manufactured
Persediaan barang jadi : Finished goods :
Persediaan awal 101.772.148.180 115.121.536.919
At beginning of year Pembelian
124.194.641.296 80.994.556.758
Purchases Persediaan akhir
113.742.587.510 101.772.148.180 At the end of year
Beban Pokok Penjualan 1.176.493.799.658 1.279.427.333.869
Cost of Goods Sold
Tidak terdapat pembelian dari pemasok yang melebihi 10 dari total penjualan neto untuk tahun
yang berakhir pada tanggal-tanggal 31 Desember 2016 dan 2015.
There are no purchases from individual suppliers exceeding 10 of the total net sales for the years
ended December 31, 2016 and 2015.
26. BEBAN USAHA 26. OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
2016 2015
Beban Penjualan Selling Expenses
Promosi dan iklan 74.759.713.791
59.093.826.965 Promotion and advertising
Gaji dan honor 49.166.143.477
52.215.465.034 Salary and honorarium
Pengurusan dan perijinan 22.294.390.590
19.998.770.865 Permit and licenses
Percetakan dan perlengkapan 18.842.113.922
16.025.362.000 Printing and supplies
Tunjangan 7.260.941.560
6.787.364.287 Allowances
Bahan bakar minyak dan parkir 6.767.803.997
7.827.756.160 Fuel and parking
Sewa 6.179.289.176
6.291.044.466 Rental
Transportasi dan akomodasi 5.322.410.811
6.122.124.305 Transportation and accomodation
Ekspedisi 5.254.092.710
6.813.909.768 Expedition
Tunjangan hari raya 5.045.554.712
4.717.907.355 Thirteenth month salaries
Penyusutan Catatan 12 4.666.338.254
4.490.509.121 Depreciation Note 12
Jamsostek 4.469.615.078
3.119.623.003 Jamsostek
Jasa pihak eksternal 3.799.108.775
10.496.565.613 Outsource services
Pemeliharaan 1.934.886.920
1.672.479.007 Maintenance
Asuransi 1.540.425.121
1.840.225.216 Insurance
Pesangon 937.907.933
739.812.599 Severance
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2016 and 2015
Expressed in Rupiah, unless Otherwise Stated
65
26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued
2016 2015
Pajak bangunan 766.312.867
685.420.264 Property tax
Piutang tak tertagih 499.825.182
1.721.522.753 Receivables Write - Off
Rugi material -
4.745.124.906 Material losses
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 4.524.592.931
2.722.530.216 Rp500 million
Sub-total 224.031.467.807 218.127.343.903
Sub-total Beban Umum dan Administrasi
General and Administrative Expenses
Gaji dan honor 67.361.758.721
61.688.478.812 Salaries and honorarium
Jasa pihak eksternal dan Outsource services and
biaya tenaga ahli 10.982.548.072
10.460.513.874 professional fees
Tunjangan hari raya Thirteenth month salaries
dan gratifikasi 10.435.667.445
9.102.174.043 and gratuities
Penyusutan Catatan 12 9.630.531.118
7.947.751.169 Depreciation Note 12
Sewa 6.415.936.292
6.010.657.664 Rent
Tunjangan 6.037.694.006
6.141.717.368 Allowances
Biaya software 5.903.580.465
4.762.153.078 Software expenses
Jamsostek 5.048.885.559
3.366.137.293 Jamsostek
Pemeliharaan 3.503.516.694
5.754.755.940 Maintenance
Perjalanan dinas 3.426.064.009
3.325.311.217 Official travel
Riset dan pengembangan 3.057.413.541
3.721.860.047 Research and development
Telekomunikasi 2.454.257.209
2.160.793.565 Telecomunication
Listrik, air, minyak dan gas 2.416.445.804
2.470.746.786 Utilities
Perijinan 2.223.732.261
1.394.210.966 License
Pesangon karyawan 1.525.550.153
1.060.251.984 Severance
Perlengkapan kantor 1.455.869.195
1.869.187.744 Office supplies
Rumah tangga kantor 1.264.601.643
1.246.199.344 Office expenses
Pajak bumi dan bangunan dan kendaraan
1.105.551.374 1.203.168.674
Property and Vehicle tax Pos, fotokopi dan koran
820.847.006 843.923.350
Postal, photocopy and newspaper Langganan dan iuran
563.963.118 533.550.551
Subscription and fees Lain-lain masing-masing
Others each below kurang dari Rp500 juta
5.252.158.405 6.081.142.049
Rp500 million
Sub-total 150.886.572.090 141.144.685.518
Sub-total Total
374.918.039.897 359.272.029.421 Total