Transaksi dengan Pihak-pihak Berelasi lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Beban Dibayar Dimuka
j. Prepaid Expenses
Beban dibayar dimuka diamortisasi sesuai masa manfaat dengan menggunakan metode garis lurus. Prepaid expenses are amortized over their beneficial periods using the straight-line method. Biaya pemugaran docking kapal dikapitalisasi pada saat terjadinya dan diamortisasi dengan metode garis lurus sampai dengan biaya pemugaran kapal berikutnya atas kapal tersebut, dan disajikan sebagai bagian dari “Aset tidak lancar lainnya” pada laporan posisi keuangan konsolidasian. Vessel dry docking costs are capitalized when incurred and are amortized on a straight-line method over the period to the next dry docking, and is shown as part of “Other non- current assets ” in the consolidated statements of financial position. k. Aset Tetap k. Fixed Assets Grup memilih model biaya sebagai kebijakan akuntansi pengukuran aset tetap. The Group has chosen the cost model as a measurement of its fixed assets accounting policy. Aset tetap dinyatakan sebesar harga perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai, jika ada. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam jumlah nilai tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan dibebankan langsung pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat terjadinya. Fixed assets are stated at cost less accumulated depreciation and impairment losses, if any. Such cost includes the cost of replacing part of the fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the fixed assets as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are charged directly in the consolidated statements of profit or loss and other comprehensive income as incurred. Penyusutan dihitung dengan menggunakan metode garis lurus straight-line method berdasarkan estimasi masa manfaat ekonomis aset tetap sebagai berikut: Depreciation is computed using the straight- line method over the estimated useful lives of the assets as follows: TahunYears Bangunan 20 Buildings Kapal 5-30 Vessels Perlengkapan kapal 4-10 Vessel supplies Mesin 4 Machineries Kendaraan 4-8 Vehicles Peralatan kantor dan galangan 4 Office and shipyard equipment Peralatan bengkel 8 Workshop equipmentParts
» SOCI Financial Statements per 30 Sept 2016 1477897310
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued Aset Takberwujud Intangible Asset
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued Sewa Leases
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 30 Sept 2016 1477897310
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI Financial Statements per 30 Sept 2016 1477897310
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 30 Sept 2016 1477897310
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD 11. INTANGIBLE ASSET
» ASET TIDAK LANCAR LAINNYA 12. OTHER NON-CURRENT ASSETS
» PINJAMAN BANK JANGKA PENDEK 13. SHORT-TERM BANK LOANS
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 30 Sept 2016 1477897310
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI Lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND SOCI Financial Statements per 30 Sept 2016 1477897310
» PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri PT Bank OCBC NISP Tbk OCBC dan
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» CIMB Bank Berhard CIMB Bank Berhard PT Armada Bumi Pratiwi Lines ABPL
» Pinjaman Sindikasi Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» Syndicated Loan Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» CIMB Bank Berhard lanjutan CIMB Bank Berhard
» PINJAMAN BANK JANGKA PANJANG lanjutan h. Pinjaman Sindikasi Standart Chartered
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID- IN CAPITAL continued
» PROGRAM PENJATAHAN SAHAM KARYAWAN EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko likuiditas Liquidity risk
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR SOCI Financial Statements per 30 Sept 2016 1477897310
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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