Uang Muka Proyek Kerjasama Operasi Advance for Joint Operations
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
For the Years Ended December 31, 2009 and 2008 In Full Rupiah
d131 Maret 2010 42
Paraf
Jumlah Jumlah Jumlah
Jumlah Jumlah
Saldo Awal Penambahan
Pengurangan Reklasifikasi
Saldo Akhir Beginning
Additions Deductions
Reclassifications Ending
Balance Balance
Rp Rp
Rp Rp
Rp Biaya Perolehan
Acquisition Cost Pemilikan Langsung
Direct Ownership
Tanah 21,041,200,689 6,842,750,000
-- -- 27,883,950,689
Land
Bangunan Gedung 16,795,396,767
2,380,378,453 --
11,279,980 19,187,055,200
Buildings and Infrastructures
Mesin dan Peralatan 137,728,348,273
14,016,472,444 789,893,344
5,492,084,420 156,447,011,793
Machineries and Equipments
Perabotan Kantor 14,634,090,562
1,365,895,661 2,588,091,129
-- 13,411,895,094
Office Equipments
Kendaraan 67,679,958,572 30,240,673,334
9,079,027,477 1,406,659,090
87,434,945,339
Vehicles
Terminal Aspal Curah 23,785,341,202
8,913,282,447 --
-- 32,698,623,649
Bulk Asphalt Terminals
281,664,336,065 63,759,452,339 12,457,011,950 4,096,705,310 337,063,481,764
Aset Tetap Dalam Penyelesaian Construction in Progress
Cetakan Beton 646,260,004
8,410,327,598 --
5,492,084,420 3,564,503,182
Concrete Molding
Bangunan Gedung 11,279,980
-- --
11,279,980 --
Buildings
657,539,984 8,410,327,598 --
5,503,364,400 3,564,503,182
Aset Sewa Pembiayaan Asset under Capital Lease
Mesin Peralatan Proyek 5,374,435,155
514,800,000 --
-- 5,889,235,155
Machineries and Project Equipments
Tanki LPG 1,175,000,000
943,500,000 1,175,000,000
-- 943,500,000
LPG Tank Storages
Kendaraan 3,441,163,636 5,378,053,966 788,954,546 1,406,659,090 9,436,922,146
Vehicles
9,990,598,791 6,836,353,966 1,963,954,546 1,406,659,090 16,269,657,301 Jumlah Biaya Perolehan
292,312,474,840 79,006,133,903
14,420,966,496 --
356,897,642,247
Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Pemilikan Langsung Direct Ownership
Bangunan Gedung 12,171,311,385
1,296,174,815 --
-- 13,467,486,200
Buildings and Infrastructures
Mesin dan Peralatan 107,583,395,016
9,723,866,635 140,214,223
-- 117,167,047,428
Machineries and Equipments
Perabotan Kantor 10,683,237,215
664,165,817 2,575,458,832
-- 8,771,944,200
Office Equipments
Kendaraan 38,347,778,782 9,275,228,166
3,245,674,217 112,778,131
44,490,110,862
Vehicles
Terminal Aspal Curah 8,797,744,373
1,558,093,040 --
-- 10,355,837,413
Bulk Asphalt Terminals
177,583,466,771 22,517,528,473 5,961,347,272 112,778,131 194,252,426,103
Aset Sewa Pembiayaan Asset under Capital Lease
Mesin Peralatan Proyek 1,399,975,547
1,017,467,031 --
-- 2,417,442,578
Machineries and Project Equipments
Tanki LPG 342,708,333
74,620,839 315,117,666
-- 102,211,506
LPG Tank Storages
Kendaraan 943,415,634 1,396,669,639
169,992,139 112,778,131
2,057,315,003
Vehicles
2,686,099,514 2,488,757,509 485,109,805 112,778,131 4,576,969,087
Jumlah Akumulasi Penyusutan 180,269,566,285
25,006,285,982 6,446,457,077
-- 198,829,395,190
Total Accumulated Depreciation
Nilai Buku 112,042,908,555
158,068,247,057 Book Value
2008
Beban penyusutan dialokasikan sebagai berikut: Depreciation expenses was allocated to the following:
2009 2008
Rp Rp
Beban Pokok Pendapatan lihat Catatan 31 17,147,605,749 13,459,172,756
Cost of Revenues see Note 31
Beban Usaha lihat Catatan 32 14,936,309,432 11,547,113,226
Operating Expenses see Note 32
Jumlah 32,083,915,181 25,006,285,982
Total
Tanah dan bangunan perusahaan anak JTI senilai Rp 84.693.000.000.000 dijadikan sebagai jaminan atas
pinjaman bank yang diperoleh perusahaan anak lihat Catatan 24.
Land and buildings owned by subsidiaries JTI and JTN amounting Rp 84,693,000,000 are pledged as collaterals for the
bank loans see Note 24.
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN PERUSAHAAN ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Untuk Tahun-tahun yang Berakhir pada 31 Desember 2009 dan 2008 Dalam Rupiah Penuh
PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued
For the Years Ended December 31, 2009 and 2008 In Full Rupiah
d131 Maret 2010 43
Paraf Pada tahun 2009 dan 2008, Perusahaan dan Perusahaan
Anak menjual beberapa aset tetap dengan rincian sebagai berikut:
On the year 2009 and 2008, the Company and it’s subsidiaries had disposed part of the fixed assets with details as follow:
2009 Jenis Aset Tetap
Nilai Buku Harga Penjualan
Laba Penjualan Type of Fixed Asset
Book Value Selling Price
Gain on Sale of Fixed Asset
Mesin dan Peralatan 588 318,181,818 318,181,230
Machineries and Equipment
Gedung dan Bangunan 96,280,047 377,272,727 280,992,680
Building and Infrastructure
Kendaraan 6 429,495,155 429,495,149
Vehicles
Jumlah lihat Catatan 33 1,028,669,059
Total see Note 33 2008
Jenis Aset Tetap Nilai Buku
Harga Penjualan Laba Penjualan
Type of Fixed Asset Book Value
Selling Price Gain on Sale of
Fixed Asset
Mesin dan Peralatan - 368,137,239 368,137,239
Machineries and Equipment
Kendaraan 36 40,309,091 40,309,055
Vehicles
Jumlah lihat Catatan 33 408,446,294
Total see Note 33
Pada tahun 2008, aset tetap milik JTI berupa kendaraan dengan nilai buku sebesar Rp 38.636.363 dihapusbukukan dari aset tetap
sehubungan dengan hilangnya aset tersebut. Rugi yang timbul dari penghapusbukuan dicatat sebagai rugi penghapusan aset
tetap pada tahun berjalan lihat Catatan 33. On 2008, JTI’s fixed assets of vehicle which the book value
amounting to Rp 38,636,363 has been written off. Loss on written off fixed assets is recorded at those year see Note 33.
Perusahaan anak JTI, JBI dan JDC memperoleh fasilitas Financial Leasing-Sales and Lease Back berdasarkan perjanjian
leasing antara perusahaan anak dengan PT Jaya Fuji Leasing Pratama lihat Catatan 25.
Berdasarkan perjanjian tersebut, JBI melakukan sales and leaseback aset tetap berupa mesin dan peralatan masing-masing
sebanyak yaitu 1 unit mesin spinning spun machine, 1 unit mesin single spinning machine, 5 unit mesin mould dies
dan 2 unit mesin boiler dan mencatat keuntungan sebesar Rp 404.000.000 dan
Rp 52.000.000, pada tahun 2009 dan 2008. Berdasarkan perjanjian tersebut, JTI juga melakukan sales and
leaseback aset tetap berupa kendaraan dan mencatat keuntungan sebesar Rp 266.936.510 pada tahun 2008.
The subsidiaries JBI and JDC obtained sales and lease back financial leasing facility based on an agreement with
PT Jaya Fuji Leasing Pratama see Note 25. Based on the agreement, in 2009 and 2008, JBI has conducted
sales and leaseback on fixed assets machineries and equipments of 1 unit spinning spun machine, 1 unit single
spinning machine, 5 unit mould dies machineand 2 units boiler machine and recognized gain amounting to Rp 404,000,000 and
Rp 52,000,000, respectively. Based on the agreement, in 2008, JTI also has conducted sales
and leaseback on fixed assets vehicle and recognized gain amounting to Rp 266,936,510.
Aset tetap pada Perusahaan dan perusahaan anak diasuransikan terhadap risiko kebakaran, gempa bumi, gunung meletus,
tsunami, pencurian, huru-hara dan risiko lainnya dengan rincian sebagai berikut:
The Company and subsidiaries’ fixed assets are insured against losses from fire, natural disasters, theft, riot and other risks, as
follows: