Kas dan setara kas
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedf. Piutang usaha dan piutang lain-lain
f. Trade and other receivables
Piutang usaha dan piutang lain-lain pada awalnya diakui sebesar nilai wajar dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode bunga efektif, kecuali efek diskontonya tidak material, setelah dikurangi provisi untuk penurunan nilai piutang. Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, except where the effect of discounting would be immaterial, less provision for receivable impairment. Provisi untuk penurunan nilai piutang dibentuk pada saat terdapat bukti obyektif bahwa saldo piutang tidak dapat ditagih. Piutang ragu-ragu dihapuskan pada saat piutang tersebut tidak tertagih. Provision for receivable impairment is established when there is objective evidence that the outstanding amounts will not be collected. Doubtful accounts are written-off during the period in which they are determined to be not collectible.g. Persediaan
g. Inventories
Persediaan dinyatakan pada nilai yang lebih rendah antara harga perolehan atau nilai realisasi bersih. Harga perolehan ditentukan dengan menggunakan metode eceran. Inventories are stated at the lower of cost or net realisable value. Cost is determined using the retail method. Nilai realisasi bersih adalah estimasi harga penjualan dalam kegiatan usaha normal dikurangi estimasi beban penjualan. Net realisable value is the estimate of the selling price in the ordinary course of business, less the estimated selling expenses. Persediaan Perusahaan tidak termasuk persediaan konsinyasi. The Company’s inventories exclude consignment stocks. Risiko kehilangan persediaan ditentukan berdasarkan estimasi dari pengalaman sebelumnya dan disesuaikan kembali pada tanggal perhitungan fisik persediaan. Beban kehilangan persediaan dicatat sebagai beban pokok pendapatan pada periode berjalan. Risk from inventory loss was estimated based on past experience and adjusted after a physical count of inventories. Cost from inventory loss was recorded as a current period cost of revenue.h. Beban dibayar dimuka
h. Prepaid expenses
Beban dibayar dimuka diamortisasi dengan menggunakan metode garis lurus selama periode manfaat yang diharapkan. Prepaid expenses are amortised using the straight-line method over the period of expected benefit.i. Sewa operasi
i. Operating leases
Sewa yang risiko dan manfaat kepemilikannya ada di pihak yang menyewakan diperlakukan sebagai transaksi sewa-menyewa biasa operating leases. Pembayaran sewa-menyewa biasa dicatat sebagai beban berdasarkan metode alokasi yang mencerminkan pola waktu dari manfaat yang dinikmati Perusahaan. Leases under which all the risks and benefits of ownership are effectively retained by the lessor are classified as operating leases. Operating lease payments are recorded as an expense based on an allocation method that reflects the time pattern of benefits enjoyed by the Company.Parts
» Combine AR Matahari 2014 small SIze
» Total Combine AR Matahari 2014 small SIze
» Total Assets Combine AR Matahari 2014 small SIze
» Approved the Company’s plan to distribute a dividend,
» a. Menerima dan menyetujui laporan Direksi mengenai
» Authorised the Board of Commissioners andor Board
» a. Amended Article 13 clause 3 of the Articles of
» Approved the new appointment of the members of the
» Menyetujui pengangkatan anggota Direksi dan Dewan
» Menyetujui danatau mengesahkan penegasan kembali
» Basis Hukum Pembentukan Combine AR Matahari 2014 small SIze
» Struktur dan Keanggotaan Combine AR Matahari 2014 small SIze
» Legal Basis for Establishment
» Structure and Membership Combine AR Matahari 2014 small SIze
» Duties and Responsibilities Combine AR Matahari 2014 small SIze
» Frekuensi dan Kehadiran Rapat
» Meeting Frequency and Attendance
» Tugas dan Tanggung Jawab Komite Structure and Membership Duties and Responsibilities
» Faksimili Duties and Responsibilities
» Email Duties and Responsibilities
» Facsimile Duties and Responsibilities
» Website Duties and Responsibilities
» Surat Website Duties and Responsibilities
» Mail Duties and Responsibilities
» UMUM GENERAL Duties and Responsibilities
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» UMUM lanjutan Duties and Responsibilities
» GENERAL continued Duties and Responsibilities
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Structure and Membership Dasar penyusunan laporan keuangan Dasar
» Foreign currency translation Combine AR Matahari 2014 small SIze
» Transaksi dengan pihak-pihak berelasi
» Related parties transactions Combine AR Matahari 2014 small SIze
» Instrumen keuangan disalinghapus Combine AR Matahari 2014 small SIze
» Offsetting financial instruments Combine AR Matahari 2014 small SIze
» Piutang usaha dan piutang lain-lain
» Persediaan Combine AR Matahari 2014 small SIze
» Inventories Combine AR Matahari 2014 small SIze
» Beban dibayar dimuka Combine AR Matahari 2014 small SIze
» Prepaid expenses Combine AR Matahari 2014 small SIze
» Sewa operasi Combine AR Matahari 2014 small SIze
» Aset tetap Penurunan nilai aset tetap dan aset tidak
» Utang usaha Combine AR Matahari 2014 small SIze
» Trade payables Combine AR Matahari 2014 small SIze
» Penghasilan tangguhan Combine AR Matahari 2014 small SIze
» Deferred income Combine AR Matahari 2014 small SIze
» Pinjaman Combine AR Matahari 2014 small SIze
» Borrowings Imbalan kerja Imbalan kerja lanjutan
» Perpajakan Perpajakan lanjutan Combine AR Matahari 2014 small SIze
» Taxation continued Combine AR Matahari 2014 small SIze
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Laba per saham Combine AR Matahari 2014 small SIze
» Pelaporan segmen Combine AR Matahari 2014 small SIze
» Segment reporting Combine AR Matahari 2014 small SIze
» Selisih Combine AR Matahari 2014 small SIze
» Difference in value from restructuring
» Dividen Combine AR Matahari 2014 small SIze
» ESTIMASI AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES Dividend
» INVENTORIES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan Dividend
» FIXED ASSETS continued Dividend
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» PERPAJAKAN lanjutan TAXATION continued
» Utang pajak Beban pajak penghasilan lanjutan
» Income tax expense continued Aset pajak tangguhan Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Administrasi Combine AR Matahari 2014 small SIze
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan BANK LOANS continued Syndicated loan continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan
» BANK LOANS continued Syndicated loan continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID IN CAPITAL continued
» PENCADANGAN SALDO LABA DAN DIVIDEN APPROPRIATION OF RETAINED EARNINGS
» PENJUALAN KONSINYASI - BERSIH CONSIGNMENT SALES - NET
» BEBAN USAHA OPERATING EXPENSES
» KERUGIAN KEUNTUNGAN LAINNYA - BERSIH
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATIONS
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE
» BIAYA KARYAWAN EMPLOYEE COSTS
» RELATED PARTY INFORMATION continued b.
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued c. Saldo dengan pihak berelasi
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS PELAPORAN SEGMEN SEGMENT REPORTING
» PELAPORAN SEGMEN lanjutan SEGMENT REPORTING continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan ii Manajemen permodalan lanjutan
» FINANCIAL RISK MANAGEMENT continued ii Capital management continued KOMITMEN COMMITMENTS
» 14 Desember | December Balances with related party
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