PROVISION FOR ENVIRONMENTAL AND
23. BEBAN POKOK PENJUALAN
Rincian beban pokok penjualan adalah sebagai berikut:23. COST OF GOODS SOLD
The details of the cost of goods sold are as follows: 2013 2012 Penyusutan lihat Catatan 10 17.516.071.479 22.612.765.387 Depreciation see Note 10 Gaji, upah dan tunjangan 5.598.902.204 12.432.534.518 Salaries, wages and allowances Bahan bakar 2.608.695.605 4.702.648.554 Fuel Penggalian dan pengerukan Digging and dredging lihat Catatan 31b 1.180.385.129 12.402.375.642 see Note 31b Pemeliharaan dan perbaikan 534.150.300 1.996.145.504 Repairs and maintenance Pengangkutan 509.283.295 3.208.927.106 Transportation Royalti lihat Catatan 31e 313.381.955 1.373.900.000 Royalty see Note 31e Pengembangan masyarakat 200.090.000 1.268.335.950 Community development Pembersihan dan pengukuran 124.223.429 957.808.004 Cleaning and measuring Pengelolaan dan reklamasi lingkungan hidup Environmental and reclamation lihat Catatan 19 16.807.560 106.540.220 costs see Note 19 Penyisihan pemulihan atas penurunan Allowance for reversal of impairment nilai persediaan lihat Catatan 7 391.286.027 1.222.293.267 of inventories see Note 7 Lain-lain 92.412.081 854.670.764 Others Jumlah biaya overhead 28.303.117.010 63.138.944.916 Total overhead cost Persediaan mangan Manganese inventory Saldo awal 4.894.815.222 2.291.759.794 Beginning balance Saldo akhir 1.563.199.006 4.894.815.222 Ending balance Beban Pokok Penjualan 31.634.733.226 60.535.889.488 Cost of Goods Sold Pada tahun 2013 dan 2012, tidak terdapat pembelian dari danatau pembayaran kepada satu pemasok yang melebihi 10 dari jumlah beban pokok penjualan konsolidasian. In 2013 and 2012, there were no purchases from andor payments to any suppliers of more than 10 of the total consolidated cost of goods sales. The original consolidated financial statements included herein are in Indonesian language. PT SMR UTAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Tahun Yang Berakhir Pada Tanggal-tanggal 31 Desember 2013 Dan 2012 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SMR UTAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For The Years Ended December 31, 2013 And 2012 Expressed in Rupiah, unless otherwise stated24. BEBAN BEBAN UMUM DAN ADMINISTRASI
Rincian beban umum dan administrasi adalah sebagai berikut:24. GENERAL AND ADMINISTRATIVE EXPENSES
The details of general and administrative expenses are as follows: 2013 2012 Gaji, upah, bonus dan Salaries, wages, bonuses and kesejahteraan karyawan 8.404.379.001 12.027.394.906 employee benefits Penyusutan lihat Catatan 10 4.552.289.758 721.891.744 Depreciation see Note 10 Perizinan 973.136.651 295.330.133 License Keperluan kantor 775.893.169 1.030.308.055 Office supplies Perjalanan dinas 743.775.802 1.252.927.112 Travelling Asuransi 577.556.366 665.514.545 Insurance Sumbangan dan representasi 442.446.770 3.195.526.482 Donation and representation Listrik, air dan telepon 394.866.879 414.530.393 Water, electricity and telephone Transportasi 365.768.920 425.877.166 Transportation Pemeliharaan dan perbaikan 317.894.067 381.112.569 Repairs and maintenance Jasa tenaga ahli 262.408.282 979.609.676 Professional fees Ongkos angkut 126.646.549 515.948.515 Freight Sewa 106.979.262 283.540.677 Rent Lain-lain 672.053.878 1.078.732.117 Others Jumlah 18.716.095.354 23.268.244.090 Total 25. BEBAN PENJUALAN 25. SELLING EXPENSES Pada tahun 2013 dan 2012, akun ini terutama merupakan pembayaran untuk pungutan ekspor atas penjualan mangan ke luar negeri dengan dan komisi penjualan. In 2013 and 2012, this account mostly consists of payments of export duty on the manganese ore export sales and sales commission.26. PENDAPATAN BEBAN USAHA LAINNYA
Rincian pendapatan beban usaha lainnya adalah sebagai berikut:26. OTHER OPERATING INCOME EXPENSES
Details of other operating income expenses are as follows: 2013 2012 Laba selisih kurs 97.402.124 353.141.977 Gain on foreign exchange Amortisasi keuntungan transaksi jual Amortization of gain on sales and lease dan sewa kembali 28.157.892 28.157.892 back transaction Penyisihan atas penurunan Provision for impairment nilai piutang lain-lain of other receivables lihat Catatan 6 - 94.000.000 see Note 6 Laba rugi penjualan aset tetap Gain loss on sales of property and lihat Catatan 10 30.698.321 39.583.333 equipment see Note 10 Penghapusan aset tetap Write-off of property and lihat Catatan 10 591.261.585 17.625.002 equipment see Note 10 Penyisihan atas penurunan Provision for impairment of nilai properti pertambangan mining properties lihat Catatan 11 1.330.983.263 1.573.533.772 see Note 11 Lain-lain – bersih 33.040.808 85.503.707 Miscellaneous - net Jumlah 1.860.423.961 1.349.779.279 TotalParts
» Wahyoedi Hidayat Laporan Tahunan 2013 Final
» WAHYOEDI HIDAYAT DIREKTUR UTAMA WAHYOEDI HIDAYAT
» Target dan Proyeksi Perseroan Hasil Produksi Prospek Usaha
» Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Ijin Usaha legalitas Struktur Permodalan dan Kepemilikan Saham
» Pengurus dan Pengawasan Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Struktur Permodalan dan Kepemilikan Saham Ikhtisar Data Keuangan Penting
» UMUM Wahyoedi Hidayat Djoko Purwanto
» Pendirian dan Kegiatan Usaha Perusahaan
» Establishment and Business Activity of
» Penawaran Umum Saham Perusahaan
» Public Offering of the Company’s Share
» UMUM lanjutan Wahyoedi Hidayat Djoko Purwanto
» Penawaran Umum Saham Perusahaan Entitas Anak Subsidiaries
» Komisaris, Direksi, Komite Audit, dan Karyawan lanjutan
» Commissioners, Directors, Audit Committee
» Area eksplorasi dan eksploitasi
» Penerbitan Laporan Keuangan Konsolidasian
» Dasar Penyajian Laporan Keuangan
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Instrumen Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Keuangan
» Impairment of Financial Assets
» Penurunan Nilai Aset Keuangan lanjutan
» Impairment of Financial Assets continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Asset
» Properti Pertambangan dan Biaya Eksplorasi
» Liabilitas Imbalan Kerja Jangka Panjang
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Tambahan Modal Disetor - Bersih
» Pengakuan Pendapatan dan Beban
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» Pengakuan Pendapatan dan Beban lanjutan
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak Penghasilan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Rugi Per Saham SUMMARY OF SIGNIFICANT ACCOUNTING
» Loss per Share SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI CRITICAL ACCOUNTING JUDGMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN BANK Wahyoedi Hidayat Djoko Purwanto
» CASH ON HAND AND IN BANKS continued
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PIUTANG LAIN-LAIN Wahyoedi Hidayat Djoko Purwanto
» OTHER RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH Wahyoedi Hidayat Djoko Purwanto
» INVENTORIES – NET Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH lanjutan
» UANG MUKA Wahyoedi Hidayat Djoko Purwanto
» ADVANCES Wahyoedi Hidayat Djoko Purwanto
» PREPAID EXPENSES Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP Wahyoedi Hidayat Djoko Purwanto
» PROPERTY AND EQUIPMENT Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP lanjutan Wahyoedi Hidayat Djoko Purwanto
» PROPERTI PERTAMBANGAN Wahyoedi Hidayat Djoko Purwanto
» ASET EKSPLORASI DAN EVALUASI
» ASET EKSPLORASI DAN EVALUASI lanjutan
» Beban Pajak Penghasilan PERPAJAKAN
» Income Tax Expense PERPAJAKAN
» Pajak Penghasilan Badan PERPAJAKAN
» Corporate Income Tax PERPAJAKAN
» PERPAJAKAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» Pajak Penghasilan Tangguhan PERPAJAKAN lanjutan
» Deferred Income Tax PERPAJAKAN lanjutan
» Administrasi Perpajakan PERPAJAKAN lanjutan
» Tax Administration PERPAJAKAN lanjutan
» HUTANG SEWA PEMBIAYAAN Wahyoedi Hidayat Djoko Purwanto
» HUTANG SEWA PEMBIAYAAN lanjutan
» HUTANG PEMBIAYAAN KONSUMEN Wahyoedi Hidayat Djoko Purwanto
» HUTANG PEMBIAYAAN KONSUMEN lanjutan
» LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP
» PROVISION FOR ENVIRONMENTAL AND
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP lanjutan
» SHARE CAPITAL Wahyoedi Hidayat Djoko Purwanto
» MODAL SAHAM lanjutan Wahyoedi Hidayat Djoko Purwanto
» SHARE CAPITAL continued Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» SALES Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» BEBAN POKOK PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» BEBAN BEBAN UMUM DAN ADMINISTRASI
» GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» PENDAPATAN BEBAN USAHA LAINNYA
» OTHER OPERATING INCOME EXPENSES
» RUGI PER SAHAM Wahyoedi Hidayat Djoko Purwanto
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» INSTRUMEN KEUANGAN Wahyoedi Hidayat Djoko Purwanto
» MANAJEMEN TERHADAP RISIKO KEUANGAN
» MANAJEMEN TERHADAP RISIKO KEUANGAN lanjutan
» Risiko Kredit MANAGEMENT OF FINANCIAL RISK continued
» Credit risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar MANAGEMENT OF FINANCIAL RISK continued
» Market Risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar lanjutan MANAGEMENT OF FINANCIAL RISK continued
» Market Risk continued MANAGEMENT OF FINANCIAL RISK continued
» Risiko Likuiditas MANAGEMENT OF FINANCIAL RISK continued
» Liquidity Risk MANAGEMENT OF FINANCIAL RISK continued
» Surat pernyataan dukungan kegiatan
» Surat kesepakatan bersama PERJANJIAN DAN IKATAN PENTING
» Joint arrangement letter PERJANJIAN DAN IKATAN PENTING
» Surat kesepakatan bersama lanjutan
» Joint arrangement letter continued
» Komitmen penjualan PERJANJIAN DAN IKATAN PENTING lanjutan
» Sales commitments PERJANJIAN DAN IKATAN PENTING lanjutan
» Liabilitas pengelolaan lingkungan hidup
» Environmental obligations PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalti PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalty PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan lanjutan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation continued PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 lanjutan
» Peraturan menteri No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Government Regulation No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 lanjutan
» Government Peraturan mengenai Peningkatan Nilai Tambah
» Peraturan mengenai Peningkatan Nilai Tambah
» Regulations on Domestic Value-Add
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