PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011 DAN 2010 SERTA TAHUN-TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT Lanjutan PT. MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010
AND FOR THE YEARS THEN ENDED Continued
- 34 -
6. PIUTANG USAHA
6. TRADE ACCOUNTS RECEIVABLE
2011 2010
Rp Rp
a Berdasarkan pelanggan a By debtor
Pihak berelasi: Related party:
PT Kideco Jaya Agung 5.016.892.607
- PT Kideco Jaya Agung
Pihak ketiga: Third parties:
PT Adaro Indonesia 54.732.368.342
37.004.729.736 PT Adaro Indonesia
PT Kaltim Prima Coal 28.226.386.007
38.137.106.671 PT Kaltim Prima Coal
PT Holcim Indonesia Tbk 24.201.570.870
14.223.598.418 PT Holcim Indonesia Tbk
PT Borneo Indobara 18.991.372.354
- PT Borneo Indobara
PT Berau Coal 17.193.874.649
14.554.066.455 PT Berau Coal
PT Bahari Cakrawala Sebuku 15.270.201.421
17.454.878.433 PT Bahari Cakrawala Sebuku
PT Alfa Trans Raya 13.544.291.757
- PT Alfa Trans Raya
PT Singlurus Pratama 12.540.808.777
5.937.901.223 PT Singlurus Pratama
PT Karbon Mahakam 12.075.511.197
- PT Karbon Mahakam
PT Bukit Asam Persero Tbk 11.601.364.427
- PT Bukit Asam Persero Tbk
PT Trubaindo Coal Mining 11.545.617.331
1.835.402.960 PT Trubaindo Coal Mining
PT Kitadin 11.065.458.257
- PT Kitadin
PT Indocement Tunggal Prakarsa Tbk 9.603.231.173
4.019.222.581 PT Indocement Tunggal Prakarsa Tbk
PT Jorong Barutama Greston 4.363.668.199
1.615.069.632 PT Jorong Barutama Greston
PT Baruna Dirga Dharma 2.045.369.669
- PT Baruna Dirga Dharma
PT Utama Karya Niaga 1.052.792.620
- PT Utama Karya Niaga
PT RCL Coal Transportation 1.013.736.230
- PT RCL Coal Transportation
PT Kideco Jaya Agung -
3.918.635.695 PT Kideco Jaya Agung
PT Sadikun Niaga Mas Raya 385.571.088
6.094.524.596 PT Sadikun Niaga Mas Raya
Lain-lain masing-masing dibawah Rp 1 miliar 4.393.335.230
10.883.088.273 Others below Rp 1 billion each
Sub jumlah 253.846.529.598
155.678.224.673 Sub total
Penyisihan piutang ragu-ragu 9.376.976.459
8.612.691.714 Allowance for doubtful accounts
Bersih 244.469.553.139
147.065.532.959 Net
Jumlah piutang usaha 249.486.445.746
147.065.532.959 Total trade account receivable
b Berdasarkan umur hari b By age category days
Belum jatuh tempo 173.296.521.300
69.638.733.794 Not yet due
Sudah jatuh tempo Past due
1 - 30 hari 58.886.852.707
51.428.377.242 1 - 30 days
31 - 60 hari 9.112.762.144
22.340.863.779 31 - 60 days
61 - 90 hari 3.600.998.591
2.197.475.761 61 - 90 days
Diatas 90 hari 13.966.287.463
10.072.774.097 Over 90 days
Jumlah 258.863.422.205
155.678.224.673 Total
Penyisihan piutang ragu-ragu 9.376.976.459
8.612.691.714 Allowance for doubtful accounts
Bersih 249.486.445.746
147.065.532.959 Net
PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011 DAN 2010 SERTA TAHUN-TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT Lanjutan PT. MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010
AND FOR THE YEARS THEN ENDED Continued
- 35 -
2011 2010
Rp Rp
c Berdasarkan mata uang c By currency
Rupiah 39.725.165.257
16.948.695.255 Rupiah
Dollar Amerika Serikat 219.019.985.377
138.611.150.349 U.S. Dollar
Dollar Singapura 118.271.571
118.379.069 Singapore Dollar
Jumlah 258.863.422.205
155.678.224.673 Total
Penyisihan piutang ragu-ragu 9.376.976.459
8.612.691.714 Allowance for doubtful accounts
Jumlah 249.486.445.746
147.065.532.959 Total
Changes in allowance for Mutasi penyisihan piutang ragu - ragu:
doubtful accounts: Saldo awal periode
8.612.691.714 10.276.803.045
Balance at beginning of period Penambahan
764.284.745 1.346.283.813
Additons Pemulihan
- 3.010.395.144
Recovery Saldo akhir periode
9.376.976.459 8.612.691.714
Balance at end of period
Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang pihak ketiga adalah cukup.
Management believes that the allowance for doubtful receivables from third parties is adequate.
Penyisihan piutang ragu-ragu terhadap piutang pihak berelasi tidak dibentuk karena manajemen
berpendapat seluruh piutang tersebut dapat ditagih. No allowance for doubtful accounts was provided on
receivables from related parties as management believes that such receivable are fully collectible.
Manajemen Perusahaan telah menjaminkan piutang usaha atas liabilitas jangka panjang bank
Catatan 13 dan 18. The Company management have pledged its
accounts receivable as collateral for long-term bank loan Notes 13 and 18.
7. PIUTANG LAIN-LAIN KEPADA PIHAK KETIGA
7. OTHER ACCOUNT RECEIVABLES TO THIRD
PARTIES
2011 2010
Rp Rp
PT Dian Perkasa Shipyard 5.880.000.000
5.880.000.000 PT Dian Perkasa Shipyard
Karyawan 277.852.651
342.095.306 Employees
Lain-lain 521.093.394
152.842.235 Others
Jumlah 6.678.946.045
6.374.937.541 Total
Piutang lain-lain dari PT Dian Perkasa Shipyard, merupakan piutang kepada pemegang saham
minoritas PT Mitra Jaya Offshore. Other account receivables from PT Dian Perkasa
Shipyard, represents a receivable to minority shareholder of PT Mitra Jaya Offshore.
Manajemen berpendapat bahwa penyisihan piutang ragu-ragu atas piutang lain-lain tidak diperlukan
karena manajemen berpendapat seluruh piutang dapat ditagih.
Management believes that all other receivables are collectible therefore no allowance for doubtful
accounts has been provided.
PT. MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2011 DAN 2010 SERTA TAHUN-TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT Lanjutan PT. MITRABAHTERA SEGARA SEJATI Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS DECEMBER 31, 2011 AND 2010
AND FOR THE YEARS THEN ENDED Continued
- 36 -
8. PERSEDIAAN
8. INVENTORIES
2011 2010
Rp Rp
Bahan bakar 12.020.897.380
463.437.500 Fuel
Suku cadang 11.185.990.405
- Spareparts
Jumlah 23.206.887.785
463.437.500 Total
Manajemen berkeyakinan tidak terdapat penurunan nilai persediaan.
Management believes that there is no decline in value of inventories.
Pada tanggal 31 Desember 2011 dan 2010, persediaan tidak digunakan sebagai jaminan atas
pinjaman bank. As of December 31, 2011 and 2010, inventories
were not used as collateral.
9. UANG MUKA DAN BEBAN DIBAYAR DIMUKA
9. ADVANCES AND PREPAID EXPENSES
2011 2010
Rp Rp
Biaya dibayar dimuka Prepaid expenses
Sewa 1.404.350.675
- Rent
Asuransi 2.590.181.272
4.068.220.150 Insurance
Uang muka Advances
Pemeliharaan kapal 21.107.849.564
22.070.915.179 Maintenance of vessels
Tambat dan pelabuhan 1.542.153.726
618.658.311 Port charges
Lain-lain 4.857.347.426
2.912.423.194 Others
Jumlah 31.501.882.663
29.670.216.834 Total
10. PROPERTI INVESTASI 10. INVESTMENT PROPERTY
Saldo awal Saldo akhir
Beginning Penambahan
Pengurangan Ending
balance Additions
Deductions balance
Rp Rp
Rp Rp
Bangunan Buildings
Biaya perolehan 11.612.795.070
- -
11.612.795.070 At cost
Akumulasi penyusutan 4.495.423.762
580.639.754 -
5.076.063.516 Accumulated depreciation
Jumlah Tercatat Bersih 7.117.371.308
6.536.731.554 Net Carrying Value
2011
Saldo awal Saldo akhir
Beginning Penambahan
Pengurangan Ending
balance Additions
Deductions balance
Rp Rp
Rp Rp
Bangunan Buildings
Biaya perolehan 11.612.795.070
- -
11.612.795.070 At cost
Akumulasi penyusutan 3.914.784.008
580.639.754 -
4.495.423.762 Accumulated depreciation
Jumlah Tercatat Bersih 7.698.011.062
7.117.371.308 Net Carrying Value
2010