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 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
61
23. KEPENTINGAN NON-PENGENDALI 23. NON-CONTROLLING INTERESTS
Kepentingan non-pengendali atas aset neto entitas anak adalah sebagai berikut:
Non-controlli ng interest in Subsidiaries’ net assets
are as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
PT Gelora Djaja 1.064.570.887
963.640.867 PT Gelora Djaja
PT Gawih Jaya 142.333.503
113.114.848 PT Gawih Jaya
Total 1.206.904.390
1.076.755.715 Total
Mutasi kepentingan non-pengendali atas aset neto entitas anak adalah sebagai berikut:
Movements of
non-controlling interest
in Subsidiaries’ net assets are as follows:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33
Saldo awal 1.076.755.715
915.425.636 Beginning balance
Laba komprehensif Comprehensive income
tahun berjalan 169.550.959
155.427.125 for the year
Peningkatan modal saham -
59.458.000 Increase in share capital
Pembagian dividen 39.402.284
53.555.046 Dividend distribution
Saldo akhir 1.206.904.390
1.076.755.715 Ending balance
24. PENJUALAN NETO 24. NET SALES
Akun ini terdiri dari: This account consists of:
2015 2014
Penjualan kepada pihak ketiga 1.857.771.531.746 1.675.319.735.429
Sales to third parties Retur penjualan
18.351.956.790 13.786.535.113 Sales return
Penjualan - Neto 1.839.419.574.956 1.661.533.200.316
Net Sales
Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014, tidak terdapat
penjualan kepada pelanggan yang melebihi 10 dari total penjualan neto.
For the years ended December 31, 2015 and 2014, 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:
2015 2014
Bahan baku dan pembantu: Raw and supporting materials:
Persediaan awal 557.015.278.716 516.539.433.545
At beginning of year Pembelian-neto
427.498.856.483 391.129.245.505 Net purchases
Persediaan akhir 578.536.539.275 557.015.278.716
At the end of year Pemakaian bahan baku dan pembantu
405.977.595.924 350.653.400.334 Raw and supporting material used
Indonesian language.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014
Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2015 and 2014
Expressed in Rupiah, unless Otherwise Stated
62
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF GOODS SOLD continued
2015 2014
Pemakaian pita cukai 612.379.739.127 582.866.063.667
Excise duty ribbons used Tenaga kerja langsung
72.187.458.254 58.152.399.966
Direct labor Beban overhead
98.538.156.921 86.952.042.137
Factory overhead Beban Produksi
1.189.082.950.226 1.078.623.906.104 Cost of Production
Persediaan barang proses : Work-in-process inventory :
Persediaan awal 17.726.304.079
38.629.914.226 At beginning of year
Persediaan akhir 21.725.865.933 17.726.304.079
At the end of year Beban Pokok Produksi
1.185.083.388.372 1.099.527.516.251 Cost of Goods Manufactured
Persediaan barang jadi : Finished goods :
Persediaan awal 115.121.536.919 100.183.659.285
At beginning of year Pembelian
80.994.556.758 93.128.926.264
Purchases Persediaan akhir
101.772.148.180 115.121.536.919 At the end of year
Beban Pokok Penjualan 1.279.427.333.869 1.177.718.564.881
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 2015 dan 2014.
There are no purchases from individual suppliers exceeding 10 of the total net sales for the years
ended December 31, 2015 and 2014.
26. BEBAN USAHA 26. OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33 Beban Penjualan
Selling Expenses
Promosi dan iklan 59.093.826.965
58.798.307.900 Promotion and advertising
Gaji dan honor 52.215.465.034
47.766.466.430 Salary and honorarium
Pengurusan dan perijinan 19.998.770.865
19.028.177.589 Permit and licenses
Percetakan dan perlengkapan 16.025.362.000
13.737.045.019 Printing and supplies
Jasa pihak eksternal 9.068.676.294
2.273.390.722 Outsource services
Bahan bakar minyak dan parkir 7.827.756.160
7.166.145.096 Fuel and parking
Ekspedisi 6.813.909.768
6.152.784.841 Expedition
Tunjangan 6.787.364.287
6.887.279.761 Allowances
Sewa 5.742.854.923
5.948.688.023 Rental
Rugi material 4.745.124.906
5.052.049.204 Material losses
Tunjangan hari raya 4.717.907.355
3.882.639.386 Thirteenth month salaries
Riset dan pengembangan 4.531.195.685
1.131.975.315 Research and development
Penyusutan Catatan 12 4.490.509.121
3.908.063.217 Depreciation Note 12
Transportasi dan akomodasi 3.567.007.482
3.941.576.310 Transportation and accomodation
Jamsostek 3.119.623.003
3.407.204.818 Jamsostek
Asuransi 1.840.225.216
1.208.050.750 Insurance
Piutang tak tertagih 1.721.522.753
25.598.010 Receivables Write - Off
Pemeliharaan 1.672.479.007
1.540.025.834 Maintenance
Pesangon 739.812.599
321.861.129 Severance
Pajak bangunan 685.420.264
580.717.411 Property tax
Lain-lain masing-masing Others each below
kurang dari Rp500 juta 2.722.530.216
3.658.661.633 Rp500 million
Sub-total 218.127.343.903 196.416.708.398
Sub-total